EFIS Instructions
2026-27
2026-27 Estimates
Compliance
Compliance - School Board Admin.

Compliance - School Board Administration

School boards are required to keep their net administration expenses within a limit defined in the funding regulation, which is calculated based on total expenses reported in the year. This form calculates the administration limit, the net administration expenses, and determines whether the school board is in compliance with the requirement.

School Board Administration Expense Limit

The limit for school board administration expenses is calculated at items 1.1 to 1.

  • Item 1.1 (Base School Board Administration Expense Limit): $2,200,000, plus

  • Item 1.2 (Additional Allowable School Board Administration Expenses): 3.44% of total expenses for compliance purposes (Schedule 10ADJ, item 90, col. 30), plus

  • Item 1.3 (Reduction to Limit due to Class Size Non-Compliance): If a school board is non-compliant with class size requirements under O. Reg. 132/12 (Class Size) for two or more years, a reduction to the limit is calculated here; the school board should redirect funds from administration to the classroom. The reduction is calculated as:

    • -1% of (item 1.1 + item 1.2) after two years of non-compliance
    • -3% of (item 1.1 + item 1.2) after three years of non-compliance
    • -5% of (item 1.1 + item 1.2) after four years of non-compliance

Item 1 (Total School Board Administration Expense Limit) is the sum of items 1.1 to 1.3.

Net School Board Administration Expenses

The net school board administration expenses are calculated at items 2.1 to 2.

The starting point is item 2.1 (Compliance - Total School Board Administration Operating Expenses). This is the total administration expenses from Schedule 10ADJ, col. 30, items 64 + 65 + 66.

The following amounts are then deducted from item 2.1:

  • Item 2.2.1 (Enveloping Election Costs in Unorganized Areas): This value is loaded from Schedule 11A, item 14.7.

  • Item 2.2.2 (Internal Audit - Total Enveloping Operating Expenses): For regional internal audit lead school boards, the internal audit expenses in the year are loaded from Data Form A2 Regional Internal Audit, item 3. These are excluded from the net administration expenses since they are separately enveloped.

  • Item 2.2.3 (External Audit (Enrolment and/or Staffing FTE) - Operating Expenses): Input in-year expenses related to external enrolment or staffing FTE audits that were mandated by the ministry. School boards are selected for audit on a cyclical basis and will only report expenses here in the years that they are selected. Expenses related to a school board’s regular annual financial statements audit and specified procedures audit should not be included on this line.

  • Item 2.2.4 (Board Admin Expense Offset - Salary recovery for seconded board admin staff): Input recoveries for school board administration staff seconded to other entities (such as other school boards or the ministry). The recoveries for their salary and benefits should only be reported if the seconded staff’s salary and benefits are currently reflected in the school boards administration expenses. Only the amounts recovered from the other entities for the school board administration staff’s salary should be reported in this expense offset.

  • Item 2.2.5 (Board Admin Expense Offset - Rental recovery for board admin building expenses): Input recoveries for the rental of school board administration facilities to other parties outside of the school board. The rental recoveries should only be reported if there are costs associated with operating these school board administration facilities reflected in the school boards administration expenses. Only the rental amounts recovered from the other parties for these school board administration facilities should be reported in this expense offset.

  • Item 2.2.6 (Board Admin Expense Offset - Board Admin Expenses Ministry Adjustment): Any additional requests for exclusions must be submitted in writing to the ministry’s Education Labour and Finance Division and will be considered on a case-by-case basis. The ministry will consider exclusions for school board administration expenses that are offset by cost recoveries for administrative activities that do not support or contribute to the school boards’ regular business operations.

Item 2.2 (Total expenses excluded from school board administration limit) is the sum of items 2.2.1 to 2.2.6.

The net school board administration expenses are calculated at item 2, as item 2.1 less item 2.2.

Compliance with School Board Administration Limit

Item 3 (School Board Administration Limit minus Net Expenses) is equal to item 1 less item 2.

  • If item 3 is positive, the school board is compliant.
  • If item 3 is negative, the school board is non-compliant.
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