Summary of Changes

Compliance Report - Balanced In-Year Position Requirement

• Item 1 (Is the Board in a Multi-Year Financial Recovery Plan or under Ministry Supervision?) has been updated so that it is preloaded by the ministry. Previously, this was a drop-down cell for boards to select “yes” if they were in a multi-year financial recovery plan or were under ministry supervision.

Compliance - School Board Administration

• Added items 2.2.4 to 2.2.6 for school boards to reduce their net board administration expenses in specific situations.

Schedule 1.1: Consolidated Statement of Operations

• Removed items 3.2 (Accumulated Surplus (Deficit) at Beginning of Year) and 3.3 (Accumulated Surplus (Deficit) at End of Year), due to the implementation of the new accounting standard PS 1202, Financial Statement Presentation. The deleted lines will be visible in the 2026-27 Financial Statements on a new schedule called the Consolidated Statement of Changes in Net Assets (Net Liabilities).
• Renumbered the Annual Surplus (Deficit) line to be item 3 (previously it was item 3.1), due to the removal of items 3.2 and 3.3.

Schedule 3: Capital Expenditures

• Deleted the two columns for the COVID-19 Resilience Infrastructure Stream (CVRIS) funding source, which is now complete.
• Updated column numbers so that they align between all Schedule 3-series reports that include capital funding sources across the columns.
• Updated the name of column 3 from “Other” to “Unsupported” to more accurately describe its use.
• Updated some row numbers for logical consistency within EFIS.
• Closed the lines related to land in column 2.5 (School Generated Funds) for consistency with updates to the 2026-27 Code of Accounts.

Schedule 3.1: Capital Expenditures - Moveable Type Assets

• Deleted the two columns for the COVID-19 Resilience Infrastructure Stream (CVRIS) funding source, which is now complete.
• Updated column numbers so that they align between all Schedule 3-series reports that include capital funding sources across the columns.
• Updated the name of column 3 from “Other” to “Unsupported” to more accurately describe its use.
• Updated some row numbers for logical consistency within EFIS.

Schedule 3.4: Capital Expenditure Detail and ARO Abatement Spending

• Deleted the two columns for the COVID-19 Resilience Infrastructure Stream (CVRIS) funding source, which is now complete.
• Updated column numbers so that they align between all Schedule 3-series reports that include capital funding sources across the columns.
• Updated some row numbers for logical consistency within EFIS.

Schedule 3A: Capital Grants Receivable / Deferred Revenues Summary

• This schedule was redesigned to improve readability and logical flow. It is now divided into three separate reports:
  • Schedule 3A: Capital Grants Receivable / Deferred Revenues Summary - a summary page that displays the total columns from the two subschedules, a column for unsupported capital spending, and the total column
  • Schedule 3A-1: Capital Grants Receivable - a page for the capital funding sources that are paid to school boards as a capital grant, after the expenditures have been incurred
  • Schedule 3A-2: Capital Deferred Revenues - a page for the capital funding sources that are paid to school boards through deferred revenue, before the expenditures are incurred
• Deleted the two columns for the COVID-19 Resilience Infrastructure Stream (CVRIS) funding source, which is now complete.
• Updated column numbers so that they align between all Schedule 3-series reports that include capital funding sources across the columns.
• Updated the name of column 3 from “Other” to “Unsupported” to more accurately describe its use.
• Updated some row numbers for logical consistency within EFIS.
• Consolidated warning messages to reduce the number of messages while maintaining functionality.
• Closed the lines related to land in column 2.5 (School Generated Funds) for consistency with updates to the 2026-27 Code of Accounts.

Schedule 5: Detail of Accumulated Operating Surplus (Deficit)

• Deleted item 4.1.1 (Employee Future Benefits - retirement gratuity liability). All school boards have fully amortized their remaining retirement gratuity liabilities into compliance at the end of the 2025-26 school year.

Schedule 5.1: Deferred Revenue - Operating

• Added item 1.9 (Targeted Learning Envelope) to track the new envelope for the Targeted Learning Allocation. Amounts on this line correspond to values on a new Data Form A2 report for Targeted Learning.
• Added item 4.7.1 (Board Level Donations - Operating) to record transfers into and out of deferred revenue related to externally restricted endowments held in perpetuity.

Schedule 5.2: Accounts Receivable / Approved Capital

• Deleted the two rows for the COVID-19 Resilience Infrastructure Stream (CVRIS) funding source (items 1.10 and 1.20) because all amounts have been fully paid to school boards.

Schedule 5.5-2: Committed Sinking Fund Interest Earned

• Deleted the following rows because they are no longer relevant now that there are no more sinking fund debentures for any school board:
  • Item 9 (In Year Increase (Interest on Sinking Fund Assets))
  • Item 11 (Excess Interest Earned to be reallocated)
  • Items 13 to 17 (Sinking Fund Interest Earned in Excess of Expected Interest Earned in the Sinking Fund Agreements)
• For some boards that no longer have any sinking fund interest to be earned, the value in Note 2, item 2 (Average Remaining Service Life of Assets) has been updated to zero.

Schedule 5A-1: Long Term Capital Debt Continuity

• Deleted the following items because there are no more school boards that have sinking fund debentures:
  • Item 1.3 (Supported Sinking Fund Debentures (Post-1998))
  • Column 6 (Capital Debts - Sinking Fund Contributions)

Schedule 5A-2: Long Term Capital Debt Summary

• Deleted the following items because there are no more school boards that have sinking fund debentures:
  • Item 5.1 (Supported Sinking Fund Debentures (Post-1998))
  • Item 5 (Total Sinking Fund Debentures)
  • Column 6 (Capital Debts - Sinking Fund Contributions)

Schedule 5A-3: Sinking Fund Continuity

• Deleted this entire page of the report since there are no more school boards that have sinking fund debentures.

Schedule 9: Revenues

• Deleted item 5.5 (Federal revenue - CVRIS 80% approved operating expenses) because the CVRIS program is complete.
• Deleted item 6.2 (Interest on Sinking Fund Assets) because there are no more school boards that have sinking fund debentures.

Schedule 10: Expenses

• Updated the name of item 53.1 from “Teacher Assistants” to “Educational Assistants” for greater consistency within EFIS.

Schedule 10ADJ: Adjustments for Compliance Purposes

• Deleted column 24 (Amortization of Employee Future Benefits - Retirement Gratuity liability) because there are no school boards with remaining retirement gratuity liabilities for compliance purposes.

Schedule 10.8: Supplementary Information on Supply Staff Expenses

• Updated the name of item 2 from “Supply Staff - Teacher Assistants” to “Supply Staff - Educational Assistants” for greater consistency within EFIS.

Schedule 10G-2: Amortization of Liabilities for Compliance

• Deleted the section for Retirement Gratuity Plans (items 1.1 to 1.7) because there are no school boards with remaining retirement gratuity liabilities for compliance purposes.

Section 1A: Summary of Allocations

• Updated name and calculation of item 2.5 (Capital Priorities MCP, Land, CC Approved Operating Expenses) to exclude CVRIS 20% because the program is now complete.
• Deleted items 2.6 (CVRIS 80% Approved Operating Expenses) and 6.1.3 (Amount Flowed to Revenue - Federal Grants) because the CVRIS program is now complete.

Section 1B: Summary of Allocations for Transfer Payment

• Updated name and calculation of item 2.4 (Capital Priorities MCP, Land, CC Approved Operating Expenses) to exclude CVRIS 20% because the program is now complete.
• Deleted item 5.5.3 (Sinking Fund Contributions) because there are no more school boards that have sinking fund debentures.
• Deleted items 2.5, 8.9, and 8.10 (CVRIS 80% Approved Operating Expenses, Capital Grants - COVID-19 Resilience Infrastructure Stream, 80% and 20%) because the program is now complete.

Section 2E: Supplementary Staffing Allocation

• Added items 6.1 to 6 for the Teachers to Support Reading Intervention Component, which includes a base amount and a per pupil amount.

Section 3A: LRF - Per Pupil Allocation

• Updated several row numbers for logical consistency within EFIS.
• Added items 3.1 and 3 for the Consistent Curriculum Resources Amount. It is funded as a per pupil amount for grades 1 to 12.
• Added items 4.1 to 4 for the Supplementary Classroom Supplies Amount. It provides funding so that each eligible elementary classroom teacher has access to $750 for classroom supplies using a new Vendor of Record (VOR) arrangement.

Section 3D: Mental Health Allocation

• The name of this allocation has been updated from Mental Health and Wellness Allocation to Mental Health Allocation.

Section 3E: Student Safety and Well-Being Allocation

• Because 2026-27 is the third year of a five-year phase-in of 2021 Census data, the percentages used for the calculations of the Prevention and Program Support Amount (item 2.6) and the Professional Staff Support Amount (item 2.12) have been updated. They now use 40% of the 2006 Census value and 60% of the 2021 Census value.
• Added items 4.1 to 4 for the Supports for Children and Youth in Care Component, which includes a base amount and a weighted per-ADE amount.
• Added items 5.1 to 5 for the Cyber Safety Learning Resources Component, which includes a base amount and a per pupil amount.

Section 3G: School Management Allocation

• On the School Management Component school level form, the Multiple Building Large Enrolment Adjustment Flag has been updated to be a live calculation. Previously, the flag was loaded to EFIS based on historical data and then updated after submission of the Financial Statements. Now, when a school becomes eligible by meeting the minimum and average enrolment thresholds in its facilities, the flag will be enabled and will provide the school with funding for an extra principal.
• Deleted items 4.4 (ISP for Principals and vice-principals amount) and 4.5 (ISP for Principals and vice-principals amount) because there is no carryover of unused ISP funding beyond 2026-27. The current year funded amount is now calculated directly at item 4 (ISP for Principals and Vice-Principals Component).

Section 3H: Differentiated Supports Allocation

• Added items 7.1 to 7 for the Dual Credits Component. It is funded at the lesser of a table amount in the funding regulation and the school board’s eligible expenses for dual credits.

Section 3J: Targeted Learning Allocation

• Added new section for the Targeted Learning Allocation. The entire allocation is collectively enveloped on a new page of Data Form A2. The allocation includes five components:
  • School Math Facilitators Component
  • Math Lead Component
  • Digital Math Tools Component
  • Reading Screening Tools Component
  • Reading Intervention Licences and Supports Component

Section 4B: Differentiated Needs Allocation (DNA)

• Added items 8.1 to 8 for the Special Education and Disabilities Transitions (SEDT) Component, which includes a base amount and a per pupil amount.

Section 6: Student Transportation Fund

Many of the allocations and components within the Student Transportation Fund have been rearranged and renamed. There are no changes to the calculations other than benchmark and table amount updates.

• Section 6A has been renamed Buses and Contracted Special Purpose Vehicles Allocation (previously it was called Transportation Services Allocation).
  • The non-refundable HST portions of the components for buses (previously item 1.5), CSPVs (previously item 2.5), and retention and recruitment bonus (previously item 3.2) have been moved to a new component at item 4, Non Refundable HST Component.
  • The Contracted Taxis Component (previously item 4) and Public Transit Component (previously items 5.1 to 5) have been moved to Section 6B.
  • The Local Priorities, Operations and Transition Component (previously items 6.1 to 6) has been moved to Section 6C.
• Section 6B has been renamed Taxis and Transit Allocation (previously it was called School Bus Rider Safety Training Allocation). The funding that was previously on Section 6B has been moved to Section 6C. There are now two components in this allocation, which were moved from Section 6A:
  • Contracted Taxis Component (item 1)
  • Public Transit Component (item 2)
• Section 6C has been renamed Local Priorities and Operations Allocation (previously it was called Transportation to Provincial or Demonstration Schools Allocation). There are now four components within this allocation:
  • Local Priorities and Operations Base Component (item 1), which was previously on Section 6A at items 6.1 to 6.5.
  • Local Priorities and Operations Supplements Component (item 2), which was previously on Section 6A at items 6.6.1 to 6.8.
  • School Bus Rider Safety Training Component (item 3), which was previously an allocation on Section 6B.
  • Transportation to Provincial or Demonstration Schools Component (item 4), which was previously an allocation on Section 6C.

Section 7B: Board-Based Staffing Allocation

• Updated the calculation of item 1.14 (Executive Compensation Adjustment Factor) to incorporate the new Math Lead component within the Targeted Learning Allocation.
• Added four lines (items 1.14.1 to 1.14.4) to display the various elements used in the calculation of the executive compensation adjustment factor, to make the calculation easier to follow logically.

Section 7E: Declining Enrolment Adjustment (DEA) Allocation

• Updated the value loaded to item 1.1.1 (Per Pupil Allocation (CSF and LRF)), column 2 (2026-27) to include the two new amounts added to Section 3A LRF - Per Pupil Allocation.
• Updated the DEA per pupil allocation benchmarks at item 2.2 to include the new amounts added to Section 3A LRF - Per Pupil Allocation.

Data Form A2: Mental Health

• The name of this form has been updated to remove “and Wellness” to align with the renaming of the related allocation.

Data Form A2: Student Safety and Well-Being

• Added items 2.1 to 2.5 to collect expenses related to each component within the envelope.

Data Form A2: Targeted Learning

• Added a new page to Data Form A2 to track the new envelope related to the Targeted Learning Allocation.

Data Form D: Variance Report

• The amount loaded to item 2.0 (Learning Resources Reconciliation Target), column 3 (Transfer to Deferred Revenue - Operating Legislative Grants) was updated to include the contribution to deferred revenue for the Targeted Learning envelope (Schedule 5.1, item 1.9, column 2).
• The amount loaded to item 2.0 (Learning Resources Reconciliation Target), column 5 (Transfer from Deferred Revenue - Operating Legislative Grants) was updated to include the transfer to revenue from the Targeted Learning envelope (Schedule 5.1, item 1.9, column 6).
• The following amounts loaded to column 9 (Special Education Expense Adjustments) were updated:
  • On the Special Education line (item 3), the value now includes any amounts input on Data Form A2-Special Education, item 2.3 (Enveloping Transfer to Other Boards)
  • The negative of the value input on Data Form A2-Special Education, item 2.3 (Enveloping Transfer to Other Boards) is now loaded to the Other Non-Operating Expenses line (item 8.4)

Appendix B: Calculation of Fees

• Updated the calculation of item 2.2 (Learning Resources Fund Fees) to exclude the following amounts:
  • Specialist High Skills Major (SHSM) component (Section 3H, item 4)
  • Dual Credits component (Section 3H, item 7)

Appendix B1: Tuition Fees Revenue - Regular Day School

• Added item 3.1 (Pupil Accommodation Charge - Fees) to display the minimum PAC required for visa students.
• Updated the calculation of Warning_APP_B1_4 and Warning_APP_B1_5 to require that a value be entered in the PAC column if there is visa student ADE reported.

Labour provision

• Because there is not a labour provision embedded in the benchmarks and table amounts for 2026-27, the labour provision cells on all schedules, sections, and data forms have been blocked for entry. Note that the reports will still show a grey background colour.

Version Compare

• Added new task list which permits users to compare values between two different versions on demand.
• Includes a Summary tab and separate tabs for common areas of variance:
  • ADE
  • Core Ed (allocations)
  • Schedule 5.1
  • Schedule 5.2
  • Schedule 5.3
  • Schedule 5.6
  • Each Core Ed fund (CSF, LRF, SEF, SFF, STF, SBAF)