EFIS Instructions
2026-27
2026-27 Estimates
Section 3
Section 3A

Section 3A - LRF - Per Pupil Allocation

This allocation provides funding for classroom materials and resources (e.g., classroom supplies, textbooks, technological devices) as well as various staff supporting students outside of the classroom (e.g., professionals and para-professionals, teacher-librarians, library technicians, guidance teacher-counsellors). A corresponding allocation that funds salaries and benefits for classroom staffing is found in the Classroom Staffing Fund on Section 2A, CSF - Per Pupil Allocation.

Refer to the Core Education Funding: Technical Guide for School Boards, 2026-27 document provided on the Education Funding webpage for details on the benchmarks.

  • Item 1.1 (Average Daily Enrolment) loads the ADE of pupils of the board under age 21 from Schedule 13-3, column 1, broken into grade categories for JK-SK, grades 1 to 3, grades 4 to 8, grades 7 to 8 and secondary.

1. LRF - Per Pupil Amount

  • Item 1.2 (LRF - Per Pupil Benchmark) displays the per pupil benchmark by grade category.
  • Item 1 (LRF - Per Pupil Component) calculates the per pupil amounts for kindergarten, primary, junior/intermediate, and secondary.

2. Intermediate Supplementary Component

This component is calculated as a per pupil amount for students in grades 7 and 8.

3. Consistent Curriculum Resources Amount

This is calculated as a per pupil amount using ADE in grades 1 to 12.

4. Supplementary Classroom Supplies Amount

This amount provides funding so that each eligible elementary classroom teacher has access to $750 for classroom supplies using a new Vendor of Record (VOR) arrangement.

It calculates a maximum value for classroom supplies funding based on elementary ADE, then adjusts this value based on the actual number of eligible elementary classroom teachers input on the INPUT - LRF - Part 1 tab.

The funding benchmarks that are multiplied by elementary ADE are shown at items 4.1.1 to 4.1 and the calculated values for each grade category are shown at items 4.2.1 to 4.2.

  • The total benchmark for each grade category is at item 4.1. This is broken down into two separate portions, transferred (at item 4.1.1) and enhanced (at item 4.1.2).

    • Item 4.1.1: The transfered benchmark is the portion that was previously part of the classroom supplies element within the LRF-Per Pupil component benchmark.
    • Item 4.1.2: The enhanced benchmark is the portion that provides additional funding to ensure each eligible teacher has access to $750.

  • The total calculated amount based on ADE is at item 4.2. This is broken down into two separate portions, transferred (at item 4.2.1) and enhanced (at item 4.2.2).

    • Item 4.2.1: The transferred amount is calculated by multiplying ADE (item 1.1) by the transferred benchmark (item 4.1.1). This amount will always be provided to school boards as it represents the portion previously funded through the LRF-Per Pupil Allocation.
    • Item 4.2.2: The enhanced amount is calculated by multiplying ADE (item 1.1) by the enhanced benchmark (item 4.1.2). This amount is part of the calculation of the funding adjustment based on eligible teachers (at item 4.5).

Adjustments to the above calculations that take into account the actual number of eligible classroom teachers are shown at items 4.3 to 4.6.

  • The number of teachers eligible for classroom supplies funding is loaded to item 4.3 based on entry on the INPUT - LRF - Part 1 tab.

  • The total funded amount based on eligible teachers is at item 4.4. This is broken down into two separate portions, transferred (at item 4.4.1) and enhanced (at item 4.4.2). Note that the value at item 4.4 is the amount that must be provided to eligible elementary classroom teachers for their classroom spending using the VOR arrangement.

    • Item 4.4.1: The transferred eligible amount is calculated by multiplying eligible teachers (item 4.3) by $300.
    • Item 4.4.2: The enhanced eligible amount is calculated by multiplying eligible teachers (item 4.3) by $450. This amount ensures that there is enough funding for all eligible teachers to receive the full $750. It is part of the calculation of the funding adjustment based on eligible teachers (at item 4.5).

  • Item 4.5 (Classroom supplies adjustment based on eligible teachers): This adjustment reduces the enhanced portion of the funding based on the actual number of eligible elementary teachers. It is calculated as item 4.4.2 (Classroom Supplies Enhanced Eligible Amount) less item 4.2.2 (Classroom Supplies Enhanced Calculated Amount), zero if positive.

  • Item 4.6 (Classroom supplies funding not allocated to a teacher): School boards are required to make $750 available to each eligible classroom teacher to purchase supplies for their classrooms using the VOR arrangement. Total funding within the Supplementary Classroom Supplies Amount may exceed this value. Item 4.6 calculates the portion of funding, if any, that is not restricted for use by the eligible classroom teachers. It is the sum of the transferred calculated amount (item 4.2.1) and the enhanced eligible amount (item 4.4.2) less the total eligible amount based on the number of teachers (item 4.4), zero if negative.

The total Supplementary Classroom Supplies Amount (item 4) is calculated as the total calculated amount (item 4.2) plus the adjustment based on eligible teachers (item 4.5). This is equal to the sum of the transferred calculated amount (item 4.2.1) and the lesser of the enhanced transferred amount (item 4.2.2) or the enhanced eligible amount (item 4.4.2).

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Section 3B