EFIS Instructions
2025-26
2025-26 Estimates
Section 7
Section 7E

Section 7E - Declining Enrolment Adjustment (DEA) Allocation

This allocation provides funding to help school boards while they adjust their cost structures to reflect declines in student enrolment.

When a school board has experienced a decline in enrolment from 2024-25 to 2025-26, the first-year component funds the following:

  • 13% of the revenue change in the CSF and LRF Per Pupil allocations
  • 50% of the revenue change in the following:
    • CSF and LRF Remote and Rural components
    • Executive Staffing, Non-Executive Staffing, and Non-Staff components of the SBAF Board-Based Staffing Allocation
  • 100% of the revenue change in the following:
    • SEF Per Pupil Allocation
    • CSF and LRF FFL components (excluding FFL start-up)
    • Base School Operations, ECPP and CTEP Operations, and Enhanced Top-Up for School Operations components of the SFF School Operations Allocation

In addition, the second-year component funds 25% of the prior year’s first-year component.

Please note that the split between panels (which is used for the calculation of base fees on Appendix B, in the Estimates cycle only) is based on relative current year ADE.

Summary

The first page of the Section 7E report summarizes the Declining Enrolment Adjustment (DEA) calculations.

  • Item 1.2 displays the total ADE for 2024-25 and 2025-26. The value for 2024-25 is loaded from Schedule 13, item 7.2.6.

    • In the Estimates and Revised Estimates cycles, the prior year enrolment is loaded from the 2024-25 Revised Estimates and can be adjusted to the latest data. This is done on the Sch 12&13 Enrolment form, Prior Year Amounts tab (which can also be seen on the Schedule 13 - Prior Year Amounts report).

    • In the Financial Statements, the prior year enrolment is loaded from the prior year’s ministry-reviewed Financial Statements and is not adjustable.

  • Item 1.3 calculates the first-year component if a school board has experienced a decline in total ADE from 2024-25 to 2025-26 (if item 1.2 column 1 > column 2).

  • The 2024-25 first-year component, if any, is loaded to item 1.4.1. In the Estimates and Revised Estimates cycles, this is adjustable on the Sch 12&13 Enrolment form, Prior Year Amounts tab (which can also be seen on the Schedule 13 - Prior Year Amounts report, item 7.1).

  • Item 1.4 calculates the second-year component as 25% x item 1.4.1.

Items 1.1.1 to 1.1.7 display the various components of DEA, in separate columns for 2024-25 (col. 1) and 2025-26 (col. 2).

  • The 2024-25 values are calculated on the following Section 7E pages, using the 2024-25 enrolment values and the 2025-26 benchmarks.

  • The 2025-26 values are pulled from the other EFIS reports, as noted in the line descriptions, and multiplied by the applicable weighting factor.

DEA Calculation of Previous Year Amounts

The detailed calculations using 2024-25 enrolment values and the 2025-26 benchmarks are displayed on the remaining pages of the report.

Per Pupil Allocation (CSF and LRF)

  • Item 2.1 loads the 2024-25 ADE, by grade level, from the Schedule 13 - Prior Year Amounts report, items 7.2.1 to 7.2.6. In the Estimates and Revised Estimates cycles, these values are adjustable on the Sch 12&13 Enrolment form, Prior Year Amounts tab.

  • Item 2.2 displays a combined per pupil benchmark from both the CSF and LRF Per Pupil Allocations. The values here are the sum of the 2025-26 benchmarks found at Section 2A, item 1.2 + Section 3A, item 1.2.

  • Item 2.3 is the Intermediate Supplementary Per Pupil Benchmark from Section 3A, item 1.4.

  • Item 2.4 shows that 13% of the revenue change related to the CSF and LRF Per Pupil Allocations is included in the DEA calculation. On the Section 7E Summary page, the 13% is also applied to the 2025-26 calculation at item 1.1.1, col. 2.

Per Pupil Allocation (SEF)

  • Item 3.1 loads the 2024-25 ADE from the Schedule 13 - Prior Year Amounts report, items 7.2.1 to 7.2.6. In the Estimates and Revised Estimates cycles, these values are adjustable on the Sch 12&13 Enrolment form, Prior Year Amounts tab.

  • Item 3.2 displays the 2025-26 SEF per pupil benchmark, from Section 4A, item 1.2.

100% of the revenue change related to the SEF Per Pupil Allocation is included in the DEA calculation. On the Section 7E Summary page, the full 2025-26 value using current year enrolment is loaded to item 1.1.2, col. 2.

FFL Component (CSF and LRF)

This component applies to French-language school boards only. Prior year enrolment will not appear in this section for English-language school boards.

  • Items 4.1 and 4.2 load the 2024-25 secondary ADE and number of elementary pupils of the board from the Schedule 13 - Prior Year Amounts report, items 7.2.5 and 7.4. In the Estimates and Revised Estimates cycles, these values are adjustable on the Sch 12&13 Enrolment form, Prior Year Amounts tab.

  • Item 4.3 displays combined FFL benchmarks from both the CSF and LRF FFL components. The values here are the sum of the 2025-26 benchmarks found at Section 2B, item 4.1 + Section 3B, item 4.1 (for elementary) and Section 2B, item 4.2 + Section 3B, item 4.2 (for secondary).

100% of the revenue change related to the FFL Component is included in the DEA calculation. On the Section 7E Summary page, the full 2025-26 value using current year enrolment is loaded to item 1.1.3, col. 2.

Remote and Rural Component (CSF and LRF)

  • Item 5.1.1 loads the 2024-25 total ADE from the Schedule 13 - Prior Year Amounts report, item 7.2.6. In the Estimates and Revised Estimates cycles, the prior year values are adjustable on the Sch 12&13 Enrolment form, Prior Year Amounts tab.

  • The per-pupil amounts that appear on rows 5.1.2, 5.2.2, 5.2.6, and 5.3.3 are combined Remote and Rural benchmarks from both the CSF and LRF Remote and Rural components. The values here are the sum of the 2025-26 values found on Section 2C (items 4.1.2, 4.2.2, 4.2.6, and 4.3.3) and Section 3B (items 8.1.2, 8.2.2, 8.2.6, and 8.3.3).

  • Items 5.1.3 (Small School Board Amount), 5.2.8 (Distance Amount), and 5.3.4 (Dispersion Amount) show that 50% of the revenue change related to the CSF and LRF Remote and Rural component is included in the DEA calculation. On the Section 7E Summary page, the 50% is also applied to the 2025-26 calculation at item 1.1.4, col. 2.

Board-Based Staffing Allocation

  • Item 6.1 shows that 50% of the revenue change related to the Board-Based Staffing Allocation is included in the DEA calculation. On the Section 7E Summary page, the 50% is also applied to the 2025-26 calculation at item 1.1.5, col. 2.

  • Item 6.4 loads the 2024-25 total ADE from the Schedule 13 - Prior Year Amounts report, item 7.2.6. In the Estimates and Revised Estimates cycles, the prior year values are adjustable on the Sch 12&13 Enrolment form, Prior Year Amounts tab.

  • The calculations in this section calculate the portions of the Board-Based Staffing Allocation (within the SBAF) that are a part of the DEA definition, using the 2024-25 enrolment and 2025-26 benchmarks.

Base School Operations, ECPP and CTEP Operations Components

  • Items 7.1 and 7.8 load the 2024-25 total ADE and the 2024-25 continuing education and other programs ADE from the Schedule 13 - Prior Year Amounts report, items 7.2.6 and 7.3, respectively. In the Estimates and Revised Estimates cycles, the prior year values are adjustable on the Sch 12&13 Enrolment form, Prior Year Amounts tab.

  • Items 7.2 to 7.7 calculate the Base School Operations component for day school, and items 7.9 to 7.14 calculate the value for continuing education and other programs, using 2024-25 ADE and 2025-26 benchmarks.

  • Items 7.16 to 7.19 calculate the ECPP and CTEP Operations component, using 2024-25 ADE and 2025-26 benchmarks.

100% of the revenue change related to the Base School Operations and ECPP and CTEP Operations Components is included in the DEA calculation. On the Section 7E Summary page, the full 2025-26 value using current year enrolment is loaded to item 1.1.6, col. 2.

Enhanced Top-Up for School Operations Component

  • Both the 2024-25 and 2025-26 values for this component are calculated on the Section 7E DEA - School Operations Top-up - School Level report. Only schools that have enrolment in both 2024-25 and 2025-26 will be included in the calculation.

    • The 2024-25 school level ADE is loaded here from the School Level Data form, where it is adjustable in the Estimates and Revised Estimates cycles only. It calculates the 2024-25 top-up amount for DEA purposes using the 2025-26 OTG capacity and benchmarks.

    • The 2025-26 top-up amount for DEA purposes will be the same as that calculated on the school level report for Section 5A Enhanced Top-up for School Operations, assuming that the school had enrolment in 2024-25 as well.

  • The total amounts (by panel) in the Enhanced Top-up for School Operations Component - PRIOR YEAR column are loaded to item 8.

  • The sum of amounts in the Enhanced Top-up for School Operations Component - CURRENT YEAR column (both elementary and secondary) is loaded to the Section 7E DEA summary page at item 1.1.7, column 2.

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Section 7D