EFIS Instructions
2026-27
2026-27 Revised 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.

  • 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. The total spending of this funding for curriculum resources is loaded to item 3.2 based on data entry on the INPUT - LRF - Part 1 tab.

4. Supplementary Classroom Supplies Amount

This amount provides funding to support elementary teachers in procuring additional supplies for their classrooms using a Vendor of Record (VOR) arrangement. It includes a transferred amount, which was reallocated from the LRF-Per Pupil Amount, and an enhancement amount.

Further details are available in the Supplementary Classroom Supplies Policy Guidelines for School Boards and FAQs document, which can be found in the S2627EST Training Material task list, within the Q&A folder.

Supplementary Classroom Supplies Transferred Amount

The transferred amount will always be provided to school boards as it represents the portion previously funded through the LRF-Per Pupil Amount. This portion provides $300 per elementary classroom, based on enrolment and class size requirements.

  • Item 4.1.1 displays the transferred benchmarks by grade category. These benchmarks represent the portion that was previously part of the classroom supplies element within the LRF-Per Pupil component benchmarks.
  • Item 4.1 is the Classroom Supplies Transferred Amount. It is calculated by multiplying ADE (item 1.1) by the transferred benchmark (item 4.1.1) for each grade category.
Supplementary Classroom Supplies Enhancement Amount

The enhancement amount is the portion that provides the additional funding for each eligible elementary classroom. It is the lesser of:

  • a value calculated based on ADE multiplied by a benchmark, and
  • a value calculated based on the number of classrooms that are eligible for the funding.

The calculated value based on ADE is shown at items 4.2.1 and 4.2.2:

  • Item 4.2.1 displays the enhancement benchmarks by grade category. These benchmarks represent the portion that provides additional funding to ensure each eligible teacher has access to the full classroom supplies funding.
  • Item 4.2.2 is the Classroom Supplies Enhancement Calculated Amount. It is calculated by multiplying ADE (item 1.1) by the enhancement benchmark (item 4.2.1). This value is compared to the Classroom Supplies Enhancement Eligible Amount (item 4.2.6) to determine the actual amount that is funded.

The amount based on the number of eligible classrooms is calculated at items 4.2.3 to 4.2.6. The values at items 4.2.3 to 4.2.5 are loaded based on data entry on the INPUT - LRF - Part 1 tab.

  • Item 4.2.3 (Number of Regular Classrooms Eligible For Classroom Supplies Funding): these classrooms generate $450 in funding because the remaining $300 has already been generated through the Supplementary Classroom Supplies Transferred Amount.
  • Item 4.2.4 (Number of Elementary CTEP Classrooms Eligible for Classroom Supplies Funding): these classrooms generate $750 in funding.
  • Item 4.2.5 (Number of Combined CTEP Classrooms Eligible for Classroom Supplies Funding): these classrooms generate $550 in funding.
  • Item 4.2.6 sums up each type of classroom multiplied by its corresponding benchmark to arrive at the Classroom Supplies Enhancement Eligible Amount.

The Classroom Supplies Enhancement Amount (item 4.2) is the lesser of items 4.2.2 and 4.2.6.

Item 4.3 (Classroom Supplies Total Eligible Amount) is the funding that is specifically allocated to a classroom. It is calculated by multiplying the number of eligible regular classrooms (item 4.2.3) and number of eligible elementary CTEP classrooms (item 4.2.4) by $750, and multiplying the number of eligible combined CTEP classrooms (item 4.2.5) by $550. School boards are required to make this funding available to each eligible classroom teacher to purchase supplies using the VOR arrangement. Total funding within the Supplementary Classroom Supplies Amount may exceed this value. Item 4.4 (Classroom supplies funding not allocated to a classroom) calculates the portion of funding, if any, that is not restricted for use by a specific classroom teacher. It is the sum of the transferred amount and the enhancement amount (items 4.1 + 4.2) less the total eligible amount based on the number of classrooms (item 4.3), zero if negative.

The total Supplementary Classroom Supplies Amount (item 4) is the sum of the Classroom Supplies Transferred Amount (item 4.1) plus the Classroom Supplies Enhancement Amount (item 4.2).

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Section 3B