Summary of Changes
Some changes and approval set out in the EFIS forms and these instructions can take effect only if regulations are made by the Lieutenant Governor in Council under section 234 of the Education Act. Such regulations have not yet been made. Therefore, the content of the EFIS forms and these instructions should be considered to be subject to such regulations, when and if made.
The following is a summary of the changes that have been made since the 2026-27 Estimates:
Data Refresh - Revised Estimates
- The “Prior Year Adjustable from S2526FIS” task in the Data Refresh - DSB-RE task list, introduced last year, allows school boards to push data from their 2025-26 Financial Statements submission to the adjustable prior year data cells in their 2026-27 Revised Estimates submission. It has now been updated to add the two types of prior year adjustable data that had previously been excluded:
- School-level prior year ADE on the School Level Data form is now included, and can now be viewed on a separate tab (“School Level”) at the bottom of the screen.
- Schedules that preload the prior year values as locked cells and then have a separate column for adjustments to opening balances (i.e. Schedules 3C, 3D, 3E, 3G, 5.7, and 5.8) are now included. For these schedules, the difference between the preloaded opening balance (which was from the 2025-26 Revised Estimates) and the closing balance from the school board’s submitted 2025-26 Financial Statements will be loaded to the “Adjustments to Opening Balance” column, which will now be coloured blue during the Revised Estimates cycle.
Schedule 3A-1: Capital Grants Receivable
- Removed the in-year approval values that had been in column 1.9 (SCI - Reinforced Autoclaved Aerated Concrete (RAAC) Replacement) in the 2026-27 Estimates, because these were moved to the 2025-26 Financial Statements. School boards may adjust the value loaded to item 1.1 (Remaining Approved Amounts) to account for this change, or wait until the day after they submit their 2025-26 Financial Statements in EFIS and then use the Data Refresh - Revised Estimates process to push the remaining approval room from the Financial Statements to item 1.1 in the Revised Estimates.
Schedule 5.5: Committed Sinking Fund Interest Earned
- For school boards that no longer have any unsupported sinking fund interest to be amortized on Schedule 5.3, the value in Note 2, item 2 (Average Remaining Service Life of Assets) has been updated to zero.
Schedule 9: Revenues
- Added three additional lines to the “Prior years’ grant adjustments” section (items 2.91.3 to 2.91.5) so that school boards don’t need to consolidate multiple adjustments onto one line.
Section 3A: LRF - Per Pupil Allocation
- Added item 3.2 (Consistent Curriculum Resources - Total Expenses) to collect school board spending of the Consistent Curriculum Resources Amount funding on curriculum resources.
- For the Supplementary Classroom Supplies Amount (items 4.1.1 to 4), several lines were updated to more closely match the funding regulation, and some names were updated to be clearer. The only change to the funding calculation is related to the following two new lines, which were added to ensure that any in-person Care and Treatment Education Program (CTEP) classrooms that have elementary students will generate funding. CTEP elementary-only classrooms will generate $750 and CTEP combined elementary / secondary classrooms will generate $550 of funding:
- Item 4.2.4 (Number of Elementary CTEP Classrooms Eligible for Classroom Supplies Funding)
- Item 4.2.5 (Number of Combined CTEP Classrooms Eligible for Classroom Supplies Funding)
- Added an error message (Error_LRF_A_1) to ensure that a value is input at item 4.2.3 (Number of Regular Classrooms Eligible For Classroom Supplies Funding).
Appendix H: Staffing by Employee/Bargaining Group
- Added new column 18.1 (OPSEU) to both the October 31 and March 31 staffing grids.
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