2002/03 FINANCIAL STATEMENTS FORMS

Transcription

1 2002/03 FINANCIAL STATEMENTS FORMS The financial statements forms are provided under EFIS and boards are required to submit their financial statements to the ministry under EFIS. An updated EFIS users guide has been posted on the following extranet site: The 2002/03 financial statements forms consist of three segments: Schedules (1 to 13) These schedules reflect financial information on the operations of the District School Board for 2002/03, and include enrolment data in respect of the schools operated by the board. Sections (1 to 16) These sections calculate the allocations and grants entitlement of the board in accordance with the 2002/03 legislative grants regulation. The detailed calculations of the enveloping provisions are now part of the Data Forms and Enveloping Calculation segment of the forms. Data forms (A to D) The data forms are information used to report on compliance and how the funding allocated to the board has been used. They are an inherent part of the financial statements package and therefore have to be completed by all boards. Data Forms B, C and D distribute the board s allocation under the student focused funding model to the various expenditure categories, and compare the allocated funding to the board s net expenditure. Enveloping calculated on form A.2 forms the basis of the compliance report that is certified by the Director of Education. Appendices (A to H) The appendices include additional supporting information relating to the financial statements and the calculation of the grant allocations. The appendices also capture certain data used by the ministry for statistical and detailed analysis purposes. An error message report is included in the package. Boards are required to clear all error messages on file before submitting their financial statements to the ministry. Certain errors messages have been identified as critical (those with *) and unless they are cleared, the application will not allow boards to submit their financial statements to the ministry. Any other uncleared errors will be reviewed by ministry finance officers and where necessary may be referred back to boards for adjustments and financial statements re-submissions. Boards are required to send two signed copies of the compliance report, schedules 1, 2, 9, 10 and section 1 summary printed out from the active EFIS submission of the 2002/03 Financial Statements as well as two copies of the auditors report and notes to the financial statements by November 28, 2003 to: Ms. Diane Strumila Project Manager, Grant Services Transfer Payment and Financial Reporting Branch 1

2 21st Floor, Mowat Block, 900 Bay Street Toronto, Ontario M7A 1L2 Boards are not required to send hard copy print-outs of their full submission. Please use the file names provided in the attachment to memorandum SB:23 for your submissions under EFIS. Permanent financing of approved Not Permanently Financed (NPF) debt Under the terms of the assignment and assumption agreement between the boards and the trust, the NPF debt has been repaid by the trust effective June 01, The ministry will make annual grant payments in respect of this debt to the blocked accounts the first payment will be due in November 2003 for the period June 01 to December 01, Subsequent payments will be made annually in May. The grant structure for this arrangement will be effective in 2003/04 and changes will be reflected in the revised estimates forms for 2003/04. For 2002/03 boards are required to report in their financial statements the actual interest incurred on their approved NPF debt up to June 01, As a result of the arrangement, the NPF debt that was outstanding for the board was paid off as of June 01 and therefore the capital outlay to be recovered in future years relating to the NPF capital has been recovered. Boards are to report the retirement of the NPF debt as follows: Schedule 3 Other Capital Contributions (include NPF debt assumed by 55 school board trust) Section 12 Approved NPF, Item 12.8 ( report retirement of NPF in col. 2) Report in col 4 any interest incurred up to June 2003 Schedule 1 Balance Sheet This schedule represents the financial position of the board on consolidation of the assets and liabilities of the Revenue, Capital and Reserve Funds of the board. Supporting schedules 7 and 8 provide details for individual fund and the consolidated balance sheet columns in these schedules are summarized and reflected on this schedule. Accounts receivable other is a summary total of receivables from the following reported on schedule 7: Other school boards Govt. of Ontario Govt. of Canada Other Accounts payable and accrued liabilities - other is a summary total of payables to the following reported on schedule 8: Other school boards Govt. of Ontario Govt. of Canada Payables and accrued liabilities Schedule 2 Revenue Fund Statement of Operations 2

3 The 2002/03 estimates column reports data reported in the approved estimates submitted by boards and populated in EFIS. It should be noted that benchmark enhancements were implemented in December 2002 and reflected in the revised estimates of school boards. The amounts reported in the estimates column do not include the funding enhancements and will therefore result in a wider variance between estimates and actual and will have to be disclosed in the financial statements notes. Recovery of expenditure School boards other is the total of items 2.1, 3.1, 3.3, 6.3 of schedule 9 Government of Ontario other is the total of items 9.13, 10.5 of schedule 9 Government of Canada is the total of items 1.1, 2.2, 6.1, 6.2 of schedule 9 Individuals tuition fees is the total of items 1.3, 1.4, 1.5 of schedule 9 Other revenue is the total of items 1.2, 2.3, 3.2, 3.4 to 3.6, 4.7, 5.1, 6.4 to 6.15 of schedule 9 Schedule 3 - Capital Fund Statement of Operations Capital financing to be reported are capital contributions on account of capital projects, proceeds of debentures sold, capital loans and capital leases. Funds received from the 55 school board trust for the outstanding amount of NPF are to be reported as capital contributions on this schedule. All other financing, including earnings on temporary investment of capital fund monies are to be recorded through the revenue fund. The amount shown as long term liabilities issued and sold is the net proceeds from sale of debentures (net of premiums and/or discounts), capital loans and capital leases. The cost of issuing debentures is to be included as part of the related project cost. Transfer of surplus capital funds to the revenue fund is applicable only in instances where the proceeds of a debenture exceeds the cost of the project to be financed from the debenture and the balance is not retained as Unexpended Capital. Much of schedule 3 is automatically summarized from the information entered on Schedule 3A. The amount not permanently financed at the end of the year is picked up from section 12, Item Col.7. Schedule 3A Capital Expenditures and Financing Schedule 3A provides details of all capital expenditures in the current year, the extent to which they were funded through the revenue fund and the status of financing within the capital fund. This schedule also provides continuity information on the balances of long-term financing, amounts not permanently financed and unexpended capital. Notes and cross-reference checks are included to assist boards in accurately completing this form. Although this schedule requests information by category, boards may wish to retain backup schedules with details by project. Detailed information on EDC capital expenditures and financing through the EDC reserve fund is collected in Appendices D1 and D2 and brought forward to this schedule. Capital Expenditure Col.1 Include all capital expenditures for projects related to new pupils places as 3

4 described in Regulation 446/98 Col. 2 Col.3 Col. 4 Col. 5 Col. 6 Include all capital expenditures for projects related to school renewal as described in Regulation 446/98 Include all capital expenditures for instructional computers except those included elsewhere on this schedule under New Pupil places, School Renewal or ISA Equipment. Include all capital expenditure for ISA Equipment EDC capital is carried forward to this schedule from the detailed information in Appendix D2 and includes site acquisition, site preparation and study costs. Include all other capital expenditures The total (Item 1.4) of each column is carried forward to schedule 3. Financing from the Revenue Fund The total revenue fund financing, item 2.6 col. 7 must equal the total capital expenditure in the revenue fund schedule of expenditure (schedule 10, CP 9007). Item 2.2, col. 5, Financing from EDC reserves is carried forward to this schedule from the information in appendix D1, items 3.1, 3.2 and 3.7 Financing in the Capital Fund Item 3.1, Long term financing - Include all long term liabilities issued during the year by type of capital expenditure. Also include any capital contributions e.g. Government of Canada included in schedule 3 not recorded through the revenue fund. Item 3.3, Unexpended Capital - An increase in unexpended capital is recorded here as a negative amount. A transfer from unexpended capital to reduce the amount Not Permanently Financed should be recorded as a positive amount in Unexpended Capital and a negative amount in Not Permanently Financed. Financing of current year capital expenditures through Unexpended Capital would be shown as a positive amount in Item 3.3. The following cross reference checks have been built in the error messages relating to data on this schedule: Item 2.6, col. 7, Total revenue fund financing = Schedule 10, CP9007, total capital expenditure from the Revenue Fund Item 3.1, col. 7, Total long term financing = Schedule 3, Long term liabilities + Capital contributions Item 3.3, col. 7, total unexpended fund on capital projects + Schedule 3, Unexpended funds prior year + Schedule 3, transfer of surplus capital funds to the revenue fund = Schedule 3, unexpended funds end of year 4

5 Schedule 3, Balance not permanently financed prior year end + Item 3.2, col. 7 capital expenditures not permanently financed = Schedule 3, balance not permanently financed year end Schedule 5 Reserve funds statement of continuity This schedule collects information on reserve funds at a detailed level. The amounts transferred to and from reserve funds are carried forward to Schedules 9 and 10 respectively. The transfer to and from the Reserve for Strike Savings are brought forward to this schedule from the information regarding strike savings entered in Section 1. Schedule 7 Assets The Capital outlay to be recovered in future years permanently financed equals the total of the debenture debt net of sinking fund assets and capital loans and leases on Schedule 8. Total consolidated balance sheet assets is carried forward to schedule 1, balance sheet, total assets. Where the board collects taxes in an unorganized territory, any taxes receivable are to be shown as Accounts Receivable Other under the revenue fund column. Assets acquired under a capital lease are to be included in the cell under the capital fund, Capital outlay to be recovered in future years, permanently financed. Amounts due from other funds are eliminated through consolidation. Any long term investment are to be included in other assets. Schedule 8 - liabilities The current portion of long term liabilities is entered in the Net Long-Term Liability section and automatically shown in the Current Liabilities portion of the Schedule. This allows the current portion of long-term debt to be shown correctly while maintaining the relationships between the information reported in Section 12 Debt Charges Allocation and the balance of debenture debt, capital loans and leases on the Schedule of Liabilities. A number of cells pick up values from the Section 12 Debt Charges Allocation. An accrual on account of salary expenditure incurred but not paid is to be included under payables & accrued liabilities, revenue fund. Unmatured debenture debt is to include only debentures sold as at the year end. Capital lease obligations are to be included under Capital Loans and leases. The amounts due to other funds are eliminated through consolidation. Schedule 9 - Revenue Fund schedule of Revenue Tuition fees from Ontario residents on tax exempt land (S4 of Tuition fee Regulation) are to be 5

6 reported under item 1.3. The detail on reserve fund transfers is found in Schedule 5. Schedule 10 - Revenue fund schedule of expenditures The data entry on this schedule is extensive and users may wish to use the import data function provided in the application to complete this schedule. The entry data relating to this grid has been organized into two screens. The first screen captures expenditures for cols. 02 to 07 of the grid and the second captures the remaining columns. Column headings may not be visible on the screen as users scroll down the screen; therefore users should exercise care in ensuring that expenditures are reported in the appropriate input cell. Column numbers have been incorporated on the last row and in the middle row to assist users. Expenditures to be reported on this schedule are gross expenditures except for GST rebates and for salary recoveries which are to be netted against the related expenditure accounts. The reporting to the various categories should be in accordance with the Uniform Code of Accounts definitions and mapping except where specifically noted below. Columns on Schedule 10 should include the following object codes: Salaries & Wages object codes Benefits object codes Staff Development object codes Supplies & Services object codes and 661 Replacements object codes Capital Expenditures object codes and Debt & Interest object codes and 761 Rental Expenditures object codes Fees & Contractual Services object codes and Other object codes and Transfers to Other Boards object code 720 Funding has been provided to boards under the learning opportunities grant for a board leader for the implementation of the funding initiatives introduced for for students at risk. For some boards this duty may be assigned fully or partly to a supervisory officer. Boards are required to report the associated salary cost, if any, in line 59, coordinators and consultants. Expenditures on financing and tax collection costs that are funded under territorial adjustments (refer to section 14 ) should be reported in line 66. Interest cost for long term debt and any interest cost relating to capital not permanently financed are to be included in col 8 (debt and interest charges) lines 54, 62, 66, 68, 70, 71, 72 or 73; and short-term borrowing costs for operating purposes is to be included at col 11 line 66. A number of cells under this column have been opened so that boards can reflect capital debt and interest charges (including those related to capital leases) in the appropriate expenditure category. The total of column 8 Debt & Interest Charges must equal the total of Principal, Interest and Sinking Fund Contribution columns in Section 12 6

7 Other non-operating expenditures on line 78 are to include only the extraordinary expenditures as referred to in the Uniform Code of Accounts, restructuring fund expenditures or expenditures that are non-educational and for which the board receives off-setting revenues. Site purchases for instructional purposes included, if any, under line 71(school renewal) or line 72(new pupil places) should be in compliance with Section 1 paragraph (a), (a.1) or (a.2) of Ontario Regulation 446/98. Other site purchases are included on line 73, other capital and approved debt or line 66, board administration based on whether the expenditure was incurred for administrative purposes or not. Any revenue fund expenditures related to approved capital projects for which grants were unpaid at the end of March, 1999 and for which the board is receiving an allocation under Outstanding Capital Commitments are to be reported on line 72 New Pupil Places. Column 7 Capital Expenditures must equal the total capital expenditures reported on Schedule 3A. The section on Provision for Reserves is summarized with the detail available on Schedule 5. Schedules 10.1 and 10.2 school based expenditures Elementary and Secondary Boards are required to report their school based expenditures by panel. The data reported on these schedules constitute the source entries for the purpose of compiling the school based expenditures for the board on schedule 10. Line 51, col. 05 of the school based expenditure grids should only include expenditures relating to travel of personnel for instruction purposes. Lines 61 and 67, col. 05 of those grids relate to travel expenses of principals/vps and department heads respectively. Schedule 10.3 This schedule is designed to provide additional detail on the expenditures for textbooks, classroom supplies and equipment. The information from this schedule will be used to verify the accountability measures implemented for the additional allocation for texts and learning materials that was provided in Schedules 10A and 10B - special education expenditures These schedules are supplementary to schedule 10, revenue fund schedule of expenditure. The school based expenditures reported in respect of each panel on schedule 10.1 and 10.2 should be inclusive of the special education expenditures reported on these schedules. Information on this schedule is to be reported by panel and is used for the special education envelope calculation. Elementary special education expenditures are to be reported in schedule 10A and secondary special education expenditures in schedule 10B. Include expenditures (including ISA 4) that fall within the classroom and non-classroom categories, except for those expenditures which, although related (directly or indirectly) to special 7

8 education pupils, fall under other funding categories e.g. transportation, administration, supervisory officers. Except for self-contained classes, the expenditures reported on these schedules represent the incremental spending related to special education. Expenditures relating to classroom teachers, supplies and other regular expenditures are not to be included in this schedule. On the other hand, for self-contained classes or schools, the expenditures recorded in this schedule are total expenditures directly related to the self-contained classes or schools. To calculate the incremental special education expenditures, an adjustment for the revenue relating to the foundation and other allocation generated by pupils in self contained special education classes is made in the enveloping calculation in data form A.2. The revenue relating to the foundation and other allocations for special education pupils in selfcontained classes is distributed under column 14 to the various expenditure categories. For , the classroom portion of the special education allocation is determined by applying the % in Table 12 of the 2002/03 grant regulation. Net classroom expenditures in column 15 of the special education expenditures grids are used to proportionally distribute the classroom amount of the special education allocation within the classroom expenditure categories in data form B and C to better reflect allocation relating to classroom teachers and teacher assistants for boards that provide special education primarily in a self-contained mode. For the purpose of schedules 10A and 10B, special education self-contained classes are as defined in section J (Special Education Classes) of the School October Reports instructions. It should be noted that where a class has been determined by the board to be a self-contained special education class and the related expenditures have been reported as special education expenditures on schedules 10A and 10B, then the board is not to include that class in the board s calculation of average class size under Ont. Reg. 275/01. Schedule 10C (Note that the Uniform code of accounts was updated to reflect the recommendations made by the special education expenditure reporting workgroup. The updates are applicable to 2003/04 reporting. For 2002/03 financial statements reporting, the instructions as outlined above will remain applicable). The following Code of Account references are to be used when completing the School Operations Report. Custodial Operations Function 40 and the following object codes Wages - 110, 114, 115, 116 Benefits 210, 214, 215, 216 Supplies & Equipment 331, 340, 350, 370, 401, 402, 403, 440, 501, 502, 503, 551, 552, 553, 554, 661 Contract Services 653, 654, 655, 662 Other 317, 318, 361, 362, 363, 702, 715, 725 Maintenance Operations Function 41 Wages - 110, 114, 115, 116 Benefits Object Codes 210, 214, 215, 216 Supplies & Equipment 331, 350, 370, 401, 402, 403, 430, 8

9 440, 501, 502, 503, 551, 552, 553, 554, 661 Contract Services 653, 654, 655, 662 Other 317, 318, 361, 362, 363, 681, 702, 715, 725 School Operations & Maintenance Administration Function 40 & 41 and the following object codes. A portion of the costs in object codes marked with an * should be allocated to School Operations & Maintenance Administration when appropriate). Wages - 103, 112, and a portion of 115*, 116* Benefits 203, 212, and a portion of 215*, 216* Supplies & Equipment 336, 405, 406, 410 Contract Services a portion of object codes 653*, 654*, 655*, 662* Other a portion of object codes 317*, 318*, 361*, 362*, 363*, 702*, 715*, 725* Insurance 671, 673 Utilities Electricity Heating Oil 342 Heating Gas 343 Heating Other 344, 345 Water & Sewage 346 Leases - 601, 602, 603, 621, 625, 630 Schedule 10F The categories identified on this schedule for the breakdown of benefit costs match the expenditure categories on Schedule 10 except for Preparation time which is to be included with Classroom Teachers. Boards are requested to estimate the breakdown of benefit expenses in each expenditure category by type of expense. Schedules 11A and 11B - Tax revenue for the calendar year 2002 and 2003 respectively Municipalities for the board are automatically populated on these schedules. Information on these schedules is used in the calculation of tax revenues sections 1 and 14.Where the populated list is incomplete, the board is required to contact the ministry to request an update of the municipality reference table. Once updated, a recalculation of the submission will update the schedules on the screen allowing the board to proceed with further input. The residential and business taxes should reflect the revenue based on the final 2002 assessment data and mill rates. Col. 3, residential taxes include: - residential/farm tax revenue - Farmlands and managed forests tax revenue - Amounts distributed under part XXII.1 of the municipal Act Col 4, business taxes include: - Commercial and industrial tax revenue - Pipeline, railway and power utility lands tax revenue 9

10 Schedule 12 Schedule 13 - Amounts distributed under part XXII.1 of the municipal Act Note that the tax revenue information reported for calendar year 2002 in the 2001/02 financial statements is not populated at the detailed municipality level in EFIS on schedule 11A. The calculation of the prior year grant adjustment resulting from the 2002 calendar year tax revenues reported in the 2001/02 financial statements is done on a total basis; for a comparison of tax revenues at the municipality level boards may access an excel based report through the reports menu on the main EFIS menu. This report compares schedule 11A of the board submission to schedule B data in the board s 2001/02 financial statements and unmatched municipalities and related data are listed in an exception report. Exclude enrolment in respect of pupils to whom the board charges fees per section 8 of the Calculation of Fees Regulation. Boards are required to report enrolment data for continuing education and summer school (including remedial programs on literacy and numeracy) programs on this schedule. The ADE in respect of the programs are estimated by school boards in the case of estimates submission; for financial statements, they are calculated by school boards from the course lists provided by the ministry and filled out by boards. Boards are required to retain these course lists and corresponding registers for audit purposes. ADE for transfer courses and cross-over courses reported at items 1.7 and 1.8 respectively (and 2.3 and 2.4 if taken during the summer) generate funding to allow students to move from one stream to the other in accordance with the Ontario Secondary School Grades 9 12: Program and Diploma Requirements, ADE for Literacy and Numeracy programs reported at items 1.10, 1.11, 1.12 (and 2.6, 2.7 for those programs delivered in the summer) generate the Literacy and Math for grades 7 to 10 component of the Learning Opportunities funding (calculated in section 13). Day school pupils 21 and over (reported in schedule 13), students enrolled in summer school programs and in continuing education credit courses offered during the day are eligible for school operations and school renewal funding under the Pupil Accommodation Grant. Enrolment data for day school programs that have been reviewed and confirmed for financial statements purposes are loaded on this schedule. Independent study ADE in respect of pupils of the board under 21 years old are part of the enrolment confirmation and top up calculation process and are therefore populated in schedule 13. Board would however be required to input on this schedule the independent study ADE for other pupils and for pupils 21 years and over. Input data relating to FTE and ADE are to be reported to two decimal places. FTE (Full Time Equivalent) enrolment is as defined in section 3 of the Legislative Grants: Student Focused Funding Regulation. Where a board offers a combined JK/SK program, the FTE enrolment of pupils on the program are to be reported (through the school reports) under FTE of part time pupils and the number of pupils enrolled are to be reported under Number of part-time pupils. 10

11 Section 1.1 Secondary day school enrolment is reported separately for pupils who are under 21 years of age on December 31 and those who are 21 years of age or over on December Pupils of the board Pupils of the board are defined under section 2 of the Legislative Grants: Student Focused Funding Regulation. They are pupils enrolled in schools operated by the board except for the following: - pupils to whom S49(6) of the Act applies - pupils whose parent or guardian do not reside in Ontario - pupils in respect of whom fees are receivable from the crown in right of Canada or a band, council of a band or education authority. - Pupils in respect of whom a purchase of services agreement under S2(3) of the Legislative Grants: Student Focused Funding Regulation applies. 2. Other pupils Pupils who are not pupils of the board defined above are reported as other pupils in section 2 of this schedule. The school reports (October and March) require schools to report pupils of the board by grade groupings. However, other pupils are reported by sources rather than by similar grade groupings. To enable compilation of enrolment data from the school reports to this schedule at financial statements stage, and to maintain consistency in format from estimates to financial statements forms, this section of the schedule requires boards to report other JK/SK pupils enrolled on full time JK or SK programs as half time under the column Number of halftime pupils. Foundation allocation includes the local priorities that were introduced in This allocation supports the educational components that are required by and generally common to all students. The amounts at the secondary level provide funding based on the following standards: - Legislated instructional time standard requiring an average of 6.67 eligible courses (including 6.5 for credit courses and.17 for teacher adviser time) assigned to teachers - Legislated average secondary class sizes of 21 The legislated requirements allow for a workload of 6.25 credits and.42 equivalent programs and a class size of 22 Section 2 - Special Education ADE used in the calculation of SEPPA are from schedule 13 as follows: JK to Gr3 Gr4 to gr.8 Secondary Schedule 13, total of items 3.1 to 3.3, pupils of the board Schedule 13, Item 3.4, pupils of the board Schedule 13, Item 3.8, pupils of the board ISA 1 requests are being reviewed and final approvals will be issued in October. 11

12 Section 3 The ISA 2 and 3 amount at item reflects the amount reflected in Table 1 of the grant regulation as amended to include cycle 3 amounts. Boards are required to provide the split by panel based on their ISA pupil distribution. The total special education allocation shown at item 2.6 will be subject to the enveloping provisions in data form A.2. ISA 4 amounts loaded in this section are the amounts approved for 2002/03 by the District Offices of the Ministry of Education. Boards that require a breakdown of these amounts should contact their Ministry Finance Officer. This section is provided under three screens as outlined below. 1. French and Native Languages This screen calculates allocations for French as a second Language (FSL), Native as a second language (NSL), and French as a first language (FFL). Items 3.1 and 3.2 are applicable to English Language Boards and Items 3.7 to 3.11 are only applicable to French Language boards. Item 3.1: Item 3.2: Item 3.4: Item 3.5: Item 3.7 Item 3.8 Confirmed FSL enrolment at the elementary level is loaded FSL allocation at the secondary level is based on pupil credits which have been reviewed as part of the enrolment confirmation process. For semestered schools, pupil credits in eligible courses on October 31 and March 31 are reported. For non-semestered schools pupil credits in eligible courses on October 31 are included. Confirmed NSL enrolment at the elementary level is loaded. NSL allocation at the secondary level is based on pupil credits which have been reviewed as part of the enrolment confirmation process. For semestered schools, pupil credits in eligible courses on October 31 and March 31 are reported. For non-semestered schools pupil credits in eligible courses on October 31 are included. Number of elementary pupils of the board as of October is a derived cell that represents the total number of full time, half time and part time pupils shown in item 1.5, schedule 13. Secondary day school ADE pupils of the board used in this calculation is item 3.8, schedule 13 and excludes pupils 21 and over. 2. ESL and PDF Item 3.12 is applicable to English language boards and captures data to calculate the first component of ESL which is based on the number of immigrant pupils entering Canada from 12

13 countries where English is not a first or standard language. Pupils of the board (excluding pupils 21 and over) enrolled in the board s schools as of October 31 who entered Canada during the previous three school years and September/October of the current year are captured in cols. 1 & 2 of items to The confirmed enrolment is loaded in these cells. The factors applicable to the amount per pupil of $2,751 depend on the year of entry and are as follows: Year of entry Factor Weighted PP amount Sept.01, 2002 to Oct. 31, ,751.0 Sept. 01, 2001 to August 31, ,650.6 Sept. 01, 2000 to August Total 1.9 5,226.9 Schools are required to retain appropriate records for verification of year of entry into Canada and country of birth for audit purposes. Item 3.13 represents the second component of ESL which is based on Statistics Canada data on the number of children aged 5 to 19 whose language spoken at home is neither English nor French. The data being populated reflect Table 2 of the Legislative Grants: Student Focused Funding Regulation and is a proxy measure for ESL needs not provided for in the first component. Item 3.15 calculates the entitlement of the French Language Board to PDF allocation. Criteria similar to ESL re. years of entry to Canada, factors are applicable to the PDF calculation. However, eligible pupils are those who are admitted through the board s admission committee and satisfy one of the following: - they speak a variety of language different from standard French - their schooling has been interrupted - they have limited knowledge of Canada s official languages Schools are required to retain appropriate records for verification of year of entry into Canada and eligibility through the admission committee for audit purposes. 3. ALF The col. Coterminous portion shows the boards listed in col. 2 of Table 3 of the grant regulation and represents the portion within the (public or separate) French Language board that is coterminous with the (public or separate) English Language board. Assimilation factor in col. 1 shows the factors listed in col. 3 of Table 3 of the grant regulation. Those factors are based on the % of French language students over total students within the coterminous geographic area. A higher % of French language students will result in lower assimilation factors. Col. 4 calculates the number of instructional units generated by the first 200 elem. pupils of the board (FTE) within each coterminous portion. Col. 5 calculates the number of instructional units generated by the next 1,600 elem. pupils of the 13

14 board (FTE) within each coterminous portion. Col. 6 calculates the number of instructional units generated by the remaining elem. pupils of the board (FTE) within each coterminous portion. Col. 7 calculates the number of instructional units generated by the first 1,200 sec. pupils of the board (FTE) within each coterminous portion. Col. 8 calculates the number of instructional units generated by the remaining sec. pupils of the board (FTE) within each coterminous portion. Section 4 Small Schools Small schools amounts, Items 4.1 and 4.2 The small school allocation provides additional assistance to offset the higher cost per pupil in small schools. A small elem. school is one with less than an average of 20 pupils per grade and located 8 or more km from other elem. schools of the board. A small sec. school is one with less than an average of 120 pupils per grade and located 32 or more km from other sec. schools of the board. The detailed calculation of the small schools allocation generated by each small school is done in excel based appendix C which is available by accessing the Reports module under EFIS. Appendix C calculates the top up allocations and small schools allocation in respect of each facility/school and sums the total at the board level. (Details of the process of accessing and submitting appendix C is provided separately). The total allocations for small schools (item 4.1 for elementary and item 4.2 for secondary) are picked up from Appendic C. The small school allocation in respect of each small school is : School factor x remoteness factor x school enrolment x $6,251 elem ($7,612 sec.) Details on the calculation of remoteness factor and school factor are in the excel file. Principal component, Items and The principal component of the small school allocation was introduced in to provide funding to boards that have a high proportion of small schools. Funding under this allocation is available where the ratio of principals to schools is below a minimum threshold (.69 for elem. and.40 for sec.). Section 5 Remote and Rural Note 1: {[$292 - (2002/03 day school ADE of the Board, Item X $0.0159)] X 2002/03 day school ADE of the Board, Item 5.1.1} 14

15 Note 2: {[$ ((2002/03 day school ADE of the Board, Item } X $0.0180)] X 2002/03 day school ADE of the Board, Item 5.1.1} Note 3: {[$156 - ({2002/03 day school ADE of the Board, Item } X $0.0197)] X 2002/03 day school ADE of the Board, Item 5.1.1} Note 4: If Item is less than 151, 0 If Item is greater or equal to 151, but less than 650, (Item ) X $0.974) If Item is greater than or equal to 650 but less than 1,150, [(Item ) X $0.135] + $490 If Item is greater than or equal to 1,150, $555 Section 6 Continuing Education Adult Education, Continuing Education and Summer School The funding calculated under this component (based on $2,358 per ADE) supports the provision of adult day school programs, continuing education programs, summer school programs as well as crossover and transfer courses under the secondary school program. The day school ADE of pupils aged 21 and over at item 6.1 is from item 3.12, pupils of the board in schedule 13. The continuing education ADE at item 6.2 reflects the total continuing education ADE reported in schedule 12, item 1.9. The 2003 Summer School ADE item 6.2 reflects the total summer school ADE, excluding literacy and numeracy reported in schedule 12, item 2.5. International Languages This funding provides for classes for international languages instruction in a language other than English or French for elementary pupils. Funding is based on $41 per classroom hour for average class sizes of 25 or more. Where the average class size is less than 25, the classroom hour rate is reduced by $1 for every pupil less than 25. Boards are required to maintain enrolment registers provided by the ministry for this program and retain them for audit purposes. Section 7 - Teacher Qualification and Experience Qualification categories Boards are required to choose from the drop down list the method of qualification categories applicable to them. Where a qualification category of a teacher is changed after October 31 and the change for salary purposes is retroactive to October or earlier, the changed category is to be reported on the grid. 15

16 Teacher distribution grid Number of full years of teaching experience immediately before the start of the school year are to be reported, rounded to the nearest whole number (S32(7) of Grant Regulation). Principals and VPs reported on the grid are deemed to have 10+ years of experience, qualification category A4/GP4. The board s teacher distribution grid should reflect the FTE of active teachers as of October 31 of the school year. The FTE should be reported to one decimal place. In general, teachers who are assigned a regular timetable as of October are included on the grid with the following exceptions: - Exclude teachers providing instruction in respect of programs funded under ISA 4. - Include teachers on leave of absence with pay for which the board is not reimbursed (S32(6) of Grant Regulation). - Include occasional teachers if the teacher being replaced is not expected to resume instructional duties during the school year - Include Library/Guidance teachers - Include Teachers assigned to instruct for part of their time (S32(5) of Grant Regulation) - Principals or vice-principals assigned to instruct for part of their time (S32(5) para.4 of Grant Regulation) The following teachers on leave should be excluded: - teachers on leave of absence without pay - teachers on leave of absence with pay for which the board is reimbursed - teachers on leave of absence resulting from participation in a deferred salary leave plan - teachers receiving benefits from a long term disability plan - occasional teachers if the teacher being replaced is expected to return to a teaching position during the school year. In such case, the teacher being replaced should be reported. Experience factors Total experience factors at item 7.5 reflect the total (by panel) of the product of teachers reported on the grid and the following instructional salary matrix (Table 6 of the Grant Regulation): INSTRUCTIONAL SALARY MATRIX Qualification & experience D C B A1 A2 A3 A

17 Special assistance for high credit load This component provides funding to boards where the average credit load of secondary school pupils exceeds the average of 7.2 that has been included in the benchmarks used in the foundation amount per pupil. Average credits per secondary pupil is to be calculated by dividing: course enrolment data (pupil credits) as reported in the September and March school reports relating to the previous school year, excluding data relating to pupils 21 and over as at December 31 by The secondary school day school ADE of all pupils enrolled in the board s schools (excluding pupils 21 and over) for the previous year For the purpose of the above calculation, report the equivalent credits (based on 110 hours of instruction) for pupils under 21 receiving secondary day school instruction in a non-credit bearing program in special education programs or English as a second language. Section 8 Early Learning Boards that do not offer Junior Kindergarten are entitled to an Early Learning Grant of $701 per pupil based on their Senior Kindergarten to Grade 3 enrolment. Boards that offer JK will not normally be eligible to submit claims for the Early Learning Grant. However, in some instances, boards may wish to provide JK in part of their jurisdiction and claim the Early Learning Grant for the remaining part of their jurisdiction. The formula reflected in this section supports this option. JK and SK pupils enrolled in combined programs are deemed as half time pupils. Item consists of the ADE reported at item 8.1 less 10% of the SK pupils in combined programs reported at item Boards are required to report their prior year JK ADE pupils of the boards at item so that the impact of ISA 2 and 3 allocation for JK pupils is taken into account in the calculation of the total allocation generated by JK pupils. Section 9 - Transportation 17

18 Report at item 9.1 the transportation allocation base reported for 2001/02 financial statements. The amount of transportation supplement populated at item is the amount that was paid to boards in January 2002 under Ont. Reg. 485/01 and per memorandum 2001:B22. Transportation to/from provincial schools - This allocation will be provided based on the expenditure by the board in the school year that is approved by the Minister for the transportation of pupils to and from provincial schools calculated in appendix F. Section 10 Administration and Governance The calculation of the allocation in this section is primarily enrolment driven, except for the governance and multiple municipalities components that are based on number of trustees and number of municipalities which boards are required to input at items and respectively. This allocation provides for all board based staff and expenditures, including supervisory officers and their secretarial support. The trustee funding component covers trustee honoraria, expenses, meeting costs and professional development (for example, conferences). Dues to stakeholder organizations and secretarial costs for trustees are to be funded where necessary from board administration. The Director and SO component Allocation is intended to cover salaries and benefits of directors and Supervisory officers of the board and also recognizes the higher administrative costs borne by boards based on circumstances reflected in their Remote and Rural allocation, Learning Opportunities allocation and New Pupil Places allocation. The board administration component provides funding for the business and other administrative functions of a board and the costs of operating and maintaining board offices and facilities, including expenses and support staff for the director and supervisory officers as well as support staff (where necessary) for trustees. The multiple municipalities component recognizes the additional administrative costs associated with boards whose jurisdictions include a large number of municipalities. ADE pupils of the board is the total day school ADE pupils of the board calculated at item 3.9 on schedule 13. Section 11 Pupil accommodation This section consists of four screens: School operations School Renewal New pupil places Outstanding capital commitments School operations The allocation for school operation offsets the costs of operating schools. No data input is required on this screen. 18

19 Elementary day school ADE used in calculating item 11.1 is the ADE pupils of the board calculated at item 3.5, schedule 13. Secondary day school ADE used in calculating item 11.8 is the ADE pupils of the board calculated at item 3.8, schedule 13. The supplementary area factors that are populated at items 11.2, 11.6, 11.9 are the ministry approved factors that are published in the technical paper on pupil accommodation grants. Top up allocations at items and are the totals that are calculated in the detailed appendix C. Note that the detailed top up calculations are done through a separate Excel file that can be accessed from the reports module of EFIS (separate detailed instructions on access and submission process provided). School Renewal The allocation for school renewal offsets the costs of repairing and renovating schools. Column 1 populates the approved school area percentages that are less than 20 years old and those that are 20 years or older in respect of elementary schools and secondary schools. The weighted benchmark in col.3 is calculated by multiplying the percentage in col.1 to the benchmark renewal cost per m2 shown in col. 2. Weighted average renewal cost per square meter at items is the total of items and 11.17, col.3. Weighted average renewal cost per square meter at item is the total of items and 11.19, col.3 School renewal allocation, budget initiative populated at item is the amount tabled for the board in memorandum 2002:B16 and reflects the $25M provincial initiative to enable school boards to make urgently needed repairs and renovations. New pupil places The allocation for new pupil places enables boards that have demonstrated that they have fully utilized all existing school buildings effectively, and that their enrolment cannot be accommodated without new space, to construct new schools or additions. The elementary capacity populated at item and are from the table posted at the following site: ftp://ftp.edu.gov.on.ca/sfis/may2002/prov-summary/ Enrolment used in calculating enrolment in excess of capacity at items and are the day school ADE pupils of the board calculated in schedule 13 at items 3.5 and 3.8 respectively. Detailed calculations of the New Pupil Places funding due to enrolment pressures (items , , , ) are available on the ministry s ftp site at 19

20 ftp://ftp.edu.gov.on.ca/sfis/may2002/enrlpres/ Items and 11.34, elementary and secondary allocations for new pupil places are calculated as follows: Elem: (sum of items to ) x 9.29 sq. metres x $ Sec: (sum of items to ) x sq. metres x $ Item 11.36, calculated new pupil places amount is the sum of elementary and secondary allocations for new pupil places (items item 11.34) x the geographic adjustment factor, item The calculation of the new pupil places reflects the technical amendments to the grant regulation. Where the value of completed and in progress school constructions have exceeded $200M in a previous year, no equivalent enrolment in excess of capacity is calculated for the board for that year and in subsequent years at item Section 12 Debt Charges This section is organized using a layout that: 1. provides the information on the long term capital debt and the related grant allocation and 2. provides information on all of the other capital debt Record any issuance of debt or any retirements of sinking fund debt in column 2. (Retirement of sinking fund debt would be entered as a negative amount.) Record any contributions to Sinking Fund in Col 5 on the appropriate Sinking Fund debenture line (Approved or Other) Record any deficit or (surplus) on the retirement of sinking fund debentures in Col 5 on the appropriate Sinking Fund debenture line as a positive or negative amount respectively. Total Principal, Interest & Sinking Fund Contributions must equal the total of Debt & Interest Charges on Schedule 10. (Item Col 3 + Col 4 + Col 5 = Schedule 10 CP9008) Item 12.9, total of col. 3, 4, 5 must equal the amount of debt charges allocation.. For the Approved Capital Debt section column 2 is restricted to recording retirements of sinking fund debentures and the repayment of the NPF debt by The 55 School Board Trust. Item Col 2 Change in Not Permanently Financed comes from the total of the amounts Not Permanently Financed during the year Schedule 3A. Col. 7 ending balances of not permanently financed, debentures and capital loans and leases must tie in with the amounts on the schedules of assets and liabilities. Section 13 Learning Opportunities 20

21 Item 13.1 represents the demographic component of the Learning Opportunities Allocation and provides funding to school boards based on social and economic indicators which have been associated with a higher risk of academic difficulties for students. Item represents the $65M early literacy initiative introduced in that provides support to improving early literacy of students from JK to Grade 3. ADE used in the calculation in are the sum of ADE pupils of the board reported in schedule 13, items 3.1 to 3.3. Item Literacy and numeracy for Grades 7 to 10 component provides additional support to enhance the literacy and numeracy skills of students at risk of not meeting the new curriculum standards and the requirements of the Grade 10 literacy test. These courses or programs can be provided during the summer, and during the regular school year outside the regular school day and are grade 7 10 (non-credit gr. 9 or 10) classes or courses for pupils for whom a remedial program in literacy and numeracy has been recommended by the principal of the day school. Item ADE for courses provided in the summer is the ADE input on schedule 12, items 2.6 and 2.7. Item ADE for literacy and numeracy courses for adults is the ADE input on schedule 12, item These are classes or courses in literacy and numeracy established for adults who are parents or guardians of pupils in all grades for whom the principal of the day school has recommended a remedial course in literacy and numeracy. Item ADE for literacy and numeracy remedial courses provided during the school year outside of the regular school day the total of the ADE input on schedule 12, items 1.11 and Item 13.3 is the assistance for student at risk introduced through the grant regulation amendment in April This funding provides for an at risk leader for each district school board. Section 14 Tax revenue and territorial district adjustments This section calculates property tax revenues for the school year, using calendar year data reported on schedule 11. Since school boards report on a school year basis, tax revenue is based on two calendar year tax revenue and the conversion to school year is made using a 38% 62% split. These percentages were determined in 1998 when the province introduced the Student Focused Funding model and also introduces a transitional short year funding. These provincial percentages are reflective of school board spending patterns. Tax revenues at item , and tax adjustments at items to are populated from the totals compiled in schedules 11A and 11B. The territorial District adjustments are applicable to tax collecting boards only to calculate the amount of tax collecting costs that would be recognized for funding purposes. Section 15 OMERS contribution savings 21