Enveloping, classroom expenditures
41. (1) For the purposes of this section, (a) an expenditure by a board is a classroom expenditure if it is an expenditure categorized in the Ministry’s Uniform Code of Accounts as a classroom expenditure; and (b) an expenditure by a board is a non-classroom expenditure if it is an expenditure categorized in the Ministry’s Uniform Code of Accounts as a non-classroom expenditure. O. Reg. 139/03, s. 41 (1). (2) Subject to subsection (8), a district school board shall ensure that its net classroom expenditure amount for the fiscal year, calculated in accordance with subsection (3), is at least equal to its classroom expenditure allocation amount for the fiscal year, calculated in accordance with subsection (5). O. Reg. 139/03, s. 41 (2). (3) The net classroom expenditure amount for a board for the fiscal year is determined as follows: 1. Determine the total amount of the board’s classroom expenditures in the fiscal year. 2. Subtract the amount determined for the board under subsection (4), on account of classroom-related revenue from sources other than legislative grants and school taxes. 3. Add the part of the amount that is in the board’s reserve fund under subsection 233 (1) of the Act on August 31, 2004, before the transfer under subsection 233 (2) of the Act, that is attributable to classroom expenditures. O. Reg. 139/03, s. 41 (3). (4) The amount on account of classroom-related revenue from sources other than legislative grants and school taxes for the board is the total of the following amounts: 1. The percentage of the board’s revenue under sections 3, 5 and 6 of the 2003-2004 fees regulation that the board reports to the Ministry, in its annual financial statements for the 2003-2004 school board fiscal year, is classroom related revenue. 2. The total of the amounts spent on classroom expenditures from reserves of the board in the fiscal year. 3. The amount of revenue from other sources received by the board in the fiscal year, other than revenue referred to in paragraph 1, that is spent in the fiscal year on expenditures that are classroom expenditures within the meaning of this section. O. Reg. 139/03, s. 41 (4); O. Reg. 139/04, s. 7. (5) The classroom expenditure allocation amount for a board for the fiscal year is determined as follows: 1. Multiply the percentage specified in Column 2 of Table 13 for foundation allocation by the board’s base amount for elementary school pupils. 2. Multiply the percentage specified in Column 3 of Table 13 for foundation allocation by the board’s base amount for secondary school pupils. 3. Determine an amount for the board on account of Native language and French as a first or second language for elementary school pupils, as follows: i. In the case of an English-language district school board, total the amount of the board’s French as a second language amount for elementary school pupils and the board’s Native language amount for elementary school pupils for the year. ii. In the case of a French-language district school board, total the amounts determined for the board under paragraphs 1 and 3 of section 27 and the board’s Native language amount for elementary school pupils of the board for the year. 4. Apply the percentage specified in Column 2 of Table 13 for Native language and French as a first or second language to the amount determined for the board under paragraph 3. 5. Determine an amount for the board on account of Native language and French as a first or second language for secondary school pupils, as follows: i. In the case of an English-language district school board, total the board’s French as a second language amount for secondary school pupils and the board’s Native language amount for secondary school pupils for the year. ii. In the case of a French-language district school board, total the amount determined for the board under paragraph 2 of section 27 and the board’s Native language amount for secondary school pupils of the board for the year. 6. Apply the percentage specified in Column 3 of Table 13 for Native language and French as a first or second language to the amount determined for the board under paragraph 5. 7. Determine an amount for the board on account of ESL/ESD/ALF/PDF for elementary school pupils, as follows: i. In the case of an English-language district school board, divide the amount of the board’s ESL/ESD amount for the year by the 2003-2004 day school average daily enrolment of pupils of the board and multiply the result by the 2003-2004 day school daily average enrolment of elementary school pupils of the board. ii. In the case of a French-language district school board, divide the amount of the board’s ALF/PDF amount for the year by the 2003-2004 day school average daily enrolment of pupils of the board and multiply the result by the 2003-2004 day school average daily enrolment of elementary school pupils of the board. 8. Apply the percentage specified in Column 2 of Table 13 for ESL/ESD/ALF/PDF to the amount determined for the board under paragraph 7. 9. Determine an amount for the board on account of ESL/ESD/ALF/PDF for secondary school pupils, as follows: i. In the case of an English-language district school board, divide the amount of the board’s ESL/ESD amount for the year by the 2003-2004 day school average daily enrolment of pupils of the board and multiply the result by the 2003-2004 day school average daily enrolment of secondary school pupils of the board. ii. In the case of a French-language district school board, divide the amount of the board’s ALF/PDF amount for the year by the 2003-2004 day school average daily enrolment of pupils of the board and multiply the result by the 2003-2004 day school average daily enrolment of secondary school pupils of the board. 10. Apply the percentage specified in Column 3 of Table 13 for ESL/ESD/ALF/PDF to the amount determined for the board under paragraph 9. 11. Multiply the percentage specified in Column 2 of Table 13 for teacher qualification and experience by the board’s elementary school teacher qualification and experience allocation for the year. 12. Multiply the percentage specified in Column 3 of Table 13 for teacher qualification and experience by the board’s secondary school teacher qualification and experience allocation for the year. 13. Take the part of the board’s special education allocation that is generated by elementary school pupils of the board and that is attributable to classroom expenditure. 14. Take the part of the board’s special education allocation that is generated by secondary school pupils of the board and that is attributable to classroom expenditure. 15. Take the part of the total of the amounts determined for each distant elementary school of the board under paragraph 1 of subsection 29 (3) that is attributable to classroom expenditure. 16. Take the part of the total of the amounts determined for each distant secondary school of the board under paragraph 2 of subsection 29 (3) that is attributable to classroom expenditure. 17. Divide the board’s remote and rural allocation for the year by the 2003-2004 day school average daily enrolment of pupils of the board and multiply the result by the 2003-2004 day school average daily enrolment of elementary school pupils of the board. 18. Apply the percentage specified in Column 2 of Table 13 for the remote and rural allocation to the amount determined for the board under paragraph 17. 19. Divide the board’s remote and rural allocation for the year by the 2003-2004 day school average daily enrolment of pupils of the board and multiply the result by the 2003-2004 day school average daily enrolment of secondary school pupils of the board. 20. Apply the percentage specified in Column 3 of Table 13 for the remote and rural allocation to the amount determined for the board under paragraph 19. 21. Multiply the percentage specified in Column 2 of Table 13 for early learning by the amount of the board’s early learning allocation for the year. 22. Add the amount set out in Column 2 of Table 4 opposite the name of the board and the amount calculated for the board for the fiscal year under paragraph 4 of subsection 31 (4). 23. Add together, i. the product determined by multiplying the amount determined under paragraph 22 by the quotient obtained by dividing the 2003-2004 day school average daily enrolment of elementary school pupils of the board by the 2003-2004 day school average daily enrolment of pupils of the board, ii. the sum of the amounts determined for the board for the fiscal year under paragraphs 2 and 8 of subsection 31 (4), and iii. the product determined by multiplying $122 by the 2003-2004 day school average daily enrolment of elementary school pupils of the board, counting only pupils enrolled in junior kindergarten, kindergarten and grades 1 to 3. 24. Apply the percentage specified in Column 2 of Table 13 for learning opportunities to the sum determined under paragraph 23. 25. Multiply the sum determined under paragraph 22 by the quotient obtained by dividing the 2003-2004 day school average daily enrolment of secondary school pupils of the board by the 2003-2004 day school average daily enrolment of pupils of the board. 26. Add, i. the amount determined under paragraph 25, and ii. the sum of the amounts determined for the board for the fiscal year under paragraphs 1 and 6 of subsection 31 (4). 27. Apply the percentage specified in Column 3 of Table 13 for learning opportunities to the sum determined under paragraph 26. 28. Multiply the enrolment number determined for the board under paragraph 1 of subsection 32 (1) by $2,429, to determine an adult day school amount for the board. 29. Apply the percentage specified in Column 3 of Table 13 for adult day school to the amount determined for the board under paragraph 28. 30. Total the amounts determined for the board under paragraphs 1, 4, 8, 11, 13, 15, 18, 21 and 24. 31. Total the amounts determined for the board under paragraphs 2, 6, 10, 12, 14, 16, 20, 27 and 29. 32. Multiply the portion of the OMERS savings for the board reasonably attributed by the board to elementary school pupils in the fiscal year by the portion of those savings attributable to elementary school classroom expenditures in the fiscal year. 33. Deduct the amount determined under paragraph 32 from the amount determined under paragraph 30. 34. Multiply the amount by which the amount determined in respect of the board under clause 45 (a) exceeds the amount determined in respect of the board under clause 45 (b) by the ratio of the 2002-2003 day school average daily enrolment of elementary school pupils of the board to the 2002-2003 day school average daily enrolment of pupils of the board. 35. Multiply the amount determined under paragraph 34 by the percentage specified in Column 2 of Table 13 for foundation allocation. 36. Deduct the amount determined under paragraph 35 from the amount determined under paragraph 33. 37. Multiply the portion of the OMERS savings for the board reasonably attributed by the board to secondary school pupils in the fiscal year by the portion of those savings attributable to secondary school classroom expenditures in the fiscal year. 38. Deduct the amount determined under paragraph 37 from the amount determined under paragraph 31. 39. Multiply the amount by which the amount determined in respect of the board under clause 45 (a) exceeds the amount determined in respect of the board under clause 45 (b) by the ratio of the 2002-2003 day school average daily enrolment of secondary school pupils of the board to the 2002-2003 day school average daily enrolment of pupils of the board. 40. Multiply the amount determined under paragraph 39 by the percentage specified in Column 3 of Table 13 for foundation allocation. 41. Deduct the amount determined under paragraph 40 from the amount determined under paragraph 38. 42. Calculate the sum of the amounts determined for the board under paragraphs 36 and 41. 43. Add to the amount determined under paragraph 42 the portion of the board’s flexibility fund, if any, i. that is not allocated under paragraph 2 of subsection 44 (2), and ii. that is allocated by the board to the classroom expenditure allocation amount for the fiscal year. O. Reg. 139/03, s. 41 (5); O. Reg. 353/03, s. 7. (6) For the purposes of subsection (5), the sum of the portion of the OMERS savings for the board attributed to elementary school pupils and the portion of the OMERS savings for the board attributed to secondary school pupils shall not exceed the OMERS savings. O. Reg. 139/03, s. 41 (6). (7) If a board’s classroom expenditure allocation for the fiscal year, calculated in accordance with subsection (5), exceeds its net classroom expenditure amount for the fiscal year, calculated in accordance with subsection (3), the board is deemed to be in compliance with subsection (2) if it can demonstrate in the material submitted to the Ministry under clause 231 (11) (c) of the Act that the excess is accounted for by reason of, (a) amounts placed in a reserve fund for classroom expenditures; or (b) expenditures other than non-classroom expenditures. (8) For the purposes of subsection (7), (a) 91.7 per cent of any amount placed in a reserve fund for special education expenditures is deemed to be an amount placed in a reserve fund for classroom expenditures for the purposes of clause (7) (a); and (b) an amount paid on account of a part of a deficit from a previous year if the part of the deficit is attributable to classroom expenditures is not a non-classroom expenditure for the purposes of clause (7) (b). O. Reg. 139/03, s. 41 (7).