EFIS Instructions
2025-26
2025-26 Estimates
Section 5
Section 5B

Section 5B - School Renewal Allocation

This allocation addresses the costs of repairing and renovating schools.

The entire School Renewal Allocation is enveloped for use only on eligible expenditures, and there is an additional cap on allowable operating expenses each year. Refer to Data Form A2 - School Renewal for details and reporting related to the envelope.

Note that this allocation is excluded from the calculation of base fees on Appendix B (which appears in the Estimates cycle only).

1. Base School Renewal Component

This component includes separate amounts for elementary, secondary, and continuing education and other programs. It is calculated as:

Enrolment 
  x Benchmark Area Per Pupil 
  x Supplementary Area Factor (SAF) 
  x Benchmark for Renewal Costs 
  x Geographic Adjustment Factor (GAF)

This is implemented in EFIS as follows:

  • Column 1 populates the approved school area percentages that are less than 20 years old and those that are 20 years or older in respect of elementary schools and secondary schools. These values are loaded from a funding regulation table.

  • Column 2 shows the benchmark renewal cost per square meter.

  • Column 3 calculates the weighted benchmark by multiplying the percentage in column 1 by the benchmark in column 2.

  • Weighted average renewal cost per square meter at item 1.3 is the sum of items 1.1a and 1.2a, column 3 for elementary, and items 1.1b and 1.2b, column 3 for secondary.

  • The supplementary area factors used in the School Renewal Allocation calculations (at item 1.4) are the values before class size changes.

  • The renewal amounts before Geographic Adjustment Factor (GAF), at item 1.5 for day school and item 1.6 for continuing education and other programs, use the values already calculated on Section 5A (School Operations Allocation) for area requirements. EFIS multiplies these by the weighted average renewal cost per square meter (item 1.3) and the appropriate SAF (item 1.4, for day school only; the continuing education and other programs area requirement from Section 5A, item 1.12, was already multiplied by the SAF before class-size changes).

  • The GAF value (at item 1.8) is a table amount in the funding regulation. It is multiplied by the renewal amount before GAF to arrive at the base school renewal component.

2. Enhanced Top-up for School Renewal Component

This component provides funding to school facilities that are distant from one another, that are operating at less than full capacity, and that did not open or have a significant renovation in the past 5 years.

  • Schools that meet the distance and year requirements are identified in the Section 5B - Enhanced Top-up for School Renewal Component - School Level report, in the Enhanced Top-Up Eligible column.

  • The sum of all enhanced top-up amounts before GAF from the school level report are loaded to the board level report at item 2.1, in the elementary and secondary columns.

  • These are then multiplied by the GAF, at item 2.2, to arrive at the enhanced top-up values at item 2.

  • Any schools transferred from school authorities are included in the school level report for the top-up calculation. Where schools provided elementary programs that include grades 9 and 10, the on the ground capacity (OTG) of the elementary facility will be the total capacity of the school minus the secondary enrolment for the purpose of calculating top-up allocation. The OTG capacity of the secondary facility will be deemed to be the same as the secondary enrolment in that facility and therefore will not attract any top-up allocation. Any negative adjustment to the secondary OTG is offset by a corresponding positive adjustment to the elementary OTG for the school. This calculation happens automatically, and can be seen on the School Level Data form, OTG Adjustment tab.

3. Deferred Maintenance Needs Enhancement Component

This component is a table amount in the funding regulation (item 3.1), multiplied by the GAF (item 3.2).

4. School Renewal Investment Component

This component is a table amount in the funding regulation, allocated in proportion to a school board’s relative share of provincial Base School Renewal and Enhanced Top-up for School Renewal components.

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Section 5ASection 5C