No significant changes in governance responsibilities were included in the report which also recommended continued school board access to the property tax base. A subsequent review of the report recommended that there be 22 boards. The government has said it will implement the recommendations but rural reaction has been negative and no final decision has been made. Both school boards and the province tax property for educational purposes. The provincial levy provides for equalization while the board levy ensures local autonomy.
Collective bargaining is conducted locally and is presently under review.
In general, the report encourages greater school level decision-making and accountability. For the Love of Learning , the 1994 final report of the Ontario Royal Commission on Learning, made 167 recommendations on a broad range of educational issues and concerns but did not recommend restructuring of the 169 public, separate and francophone school boards. However, a Task Force on Board Reductions was established in March 1995 to study public board reductions in the order of 40 to 50 percent and an increase to 15 in the number of francophone boards. Studies undertaken by the Royal Commission and school boards indicate that amalgamation would substantially increase costs to boards as locally negotiated agreements are merged. The Task Force report has been ignored by government for the most part and it is not expected to act on restructuring.