EFIS Instructions
2025-26
2025-26 Financial Statements
Section 4
Section 4D

Section 4D - Specialized Equipment Allocation (SEA)

This allocation is for the costs of equipment essential to support students with special education needs as described in the Specialized Equipment Allocation (SEA) 2025-26 Directives. It includes a formula component and a claims-based component.

1. SEA Formula Component

This component includes a base amount and a per pupil amount.

2. SEA Claims-Based Component

This component provides funding to school boards for equipment required by a specific student with special education needs, following a claims process. Refer to the Specialized Equipment Allocation (SEA) 2025-26 Directives, Spring 2025 for more details.

  • In the Estimates and Revised Estimates, values are loaded to item 2 based on input on the 4D. INPUT - SEA tab.

  • In the Financial Statements, actual approved values are loaded by the ministry.

Please note that the SEA claims that have been loaded here are still undergoing final approvals, and therefore are subject to change. Please consult with your regional Ministry of Education SEA Claims Education Regional Officer if you have any questions.

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

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