Enveloping, classroom expenditures
41. (1) For the purposes of this section, (a) an expenditure by a board is a classroom expenditure if it is categorized as a classroom expenditure in the Ministry’s Uniform Code of Accounts, dated April 25, 2003, and available for public inspection at the offices of the Education Finance Branch of the Ministry of Education, Mowat Block, 900 Bay Street, 21st Floor, Toronto, Ontario, M7A 1L2; and (b) an expenditure by a board is a non-classroom expenditure if it is categorized as a non-classroom expenditure in the Ministry’s Uniform Code of Accounts, dated April 25, 2003, and available for public inspection at the offices of the Education Finance Branch of the Ministry of Education, Mowat Block, 900 Bay Street, 21st Floor, Toronto, Ontario, M7A 1L2. O. Reg. 145/04, s. 41 (1). (2) Subject to subsection (7), 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. 145/04, 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, 2005, before the transfer under subsection 233 (2) of the Act, that is attributable to classroom expenditures. O. Reg. 145/04, 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 2004-2005 fees regulation that the board reports to the Ministry, in its annual financial statements for the 2004-2005 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. 145/04, s. 41 (4). (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 17 for foundation allocation by the board’s base amount for elementary school pupils. 2. Multiply the percentage specified in Column 3 of Table 17 for foundation allocation by the board’s base amount for secondary school pupils. 3. Take the part of the board’s primary class size allocation that is attributable to classroom expenditure. 4. 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. 5. Apply the percentage specified in Column 2 of Table 17 for Native language and French as a first or second language to the amount determined for the board under paragraph 4. 6. 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. 7. Apply the percentage specified in Column 3 of Table 17 for Native language and French as a first or second language to the amount determined for the board under paragraph 6. 8. Determine an amount on account of ESL/ESD/PDF for elementary school pupils of the board by, in the case of a French-language district school board, taking the portion of the PDF funding level for the board generated by elementary school pupils and, in the case of an English-language district school board, as follows: i. Divide the amount set out in Column 2 of Table 2 opposite the name of the board by the 2004-2005 day school average daily enrolment of pupils of the board and multiply the result by the 2004-2005 day school average daily enrolment of elementary school pupils of the board. ii. Subtract the amount set out in Column 2 of Table 2 opposite the name of the board from the ESL/ESD amount for the board. iii. Add the amount determined in subparagraph i to the portion of the amount determined in subparagraph ii that is generated by elementary school pupils of the board. 9. Apply the percentage specified in Column 2 of Table 17 for ESL/ESD/PDF to the amount determined for the board under paragraph 8. 10. Determine an amount on account of ESL/ESD/PDF for secondary school pupils of the board by, in the case of a French-language district school board, taking the portion of the PDF funding level for the board generated by secondary school pupils and, in the case of an English-language district school board, as follows: i. Divide the amount set out in Column 2 of Table 2 opposite the name of the board by the 2004-2005 day school average daily enrolment of pupils of the board and multiply the result by the 2004-2005 day school average daily enrolment of secondary school pupils of the board. ii. Subtract the amount set out in Column 2 of Table 2 opposite the name of the board from the ESL/ESD amount for the board. iii. Add the amount determined in subparagraph i to the portion of the amount determined in subparagraph ii that is generated by secondary school pupils of the board. 11. Apply the percentage specified in Column 3 of Table 17 for ESL/ESD/PDF to the amount determined for the board under paragraph 10. 12. If the board is a French-language district school board, determine an amount for the board on account of ALF for elementary school pupils as follows: i. Divide $85,045 by the 2004-2005 day school average daily enrolment of pupils of the board and multiply the quotient by the 2004-2005 day school average daily enrolment of elementary school pupils of the board. ii. Add the amount determined under paragraph 2 of subsection 28 (2) to the amount determined in subparagraph i. iii. Add the amount determined under paragraph 3 of subsection 28 (2) to the amount determined under subparagraph ii. 13. Multiply the amount determined for the board under paragraph 12 by the percentage specified in Column 2 of Table 17 for ALF. 14. If the board is a French-language district school board, determine an amount for the board on account of ALF for secondary school pupils as follows: i. Divide $85,045 by the 2004-2005 day school average daily enrolment of pupils of the board and multiply the quotient by the 2004-2005 day school average daily enrolment of secondary school pupils of the board. ii. Add the amount determined under paragraph 5 of subsection 28 (2) to the amount determined in subparagraph i. iii. Add the amount determined under paragraph 6 of subsection 28 (2) to the amount determined under subparagraph ii. 15. Multiply the amount determined for the board under paragraph 14 by the percentage specified in Column 3 of Table 17 for ALF. 16. Multiply the percentage specified in Column 2 of Table 17 for teacher qualification and experience by the board’s elementary school teacher qualification and experience allocation for the year. 17. Multiply the percentage specified in Column 3 of Table 17 for teacher qualification and experience by the board’s secondary school teacher qualification and experience allocation for the year. 18. 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. 19. 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. 20. 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) of the 2003-2004 grant regulation that is attributable to classroom expenditure in the 2004-2005 fiscal year. 21. 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) of the 2003-2004 grant regulation that is attributable to classroom expenditure in the 2004-2005 fiscal year. 22. Divide the board’s remote and rural allocation for the year by the 2004-2005 day school average daily enrolment of pupils of the board and multiply the result by the 2004-2005 day school average daily enrolment of elementary school pupils of the board. 23. Apply the percentage specified in Column 2 of Table 17 for the remote and rural allocation to the amount determined for the board under paragraph 22. 24. Divide the board’s remote and rural allocation for the year by the 2004-2005 day school average daily enrolment of pupils of the board and multiply the result by the 2004-2005 day school average daily enrolment of secondary school pupils of the board. 25. Apply the percentage specified in Column 3 of Table 17 for the remote and rural allocation to the amount determined for the board under paragraph 24. 26. Multiply the percentage specified in Column 2 of Table 17 for early learning by the amount of the board’s early learning allocation for the year. 27. Add together, i. the amount determined for the board under paragraph 1 of subsection 31 (1), ii. the amount, if any, determined for the board under paragraph 1.1 of subsection 31 (1), and iii. the amount calculated for the board for the fiscal year under paragraph 4 of subsection 31 (4). 28. Add together, i. the product determined by multiplying the amount determined under paragraph 27 by the quotient obtained by dividing the 2004-2005 day school average daily enrolment of elementary school pupils of the board by the 2004-2005 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 $124 by the 2004-2005 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. 29. Apply the percentage specified in Column 2 of Table 17 for learning opportunities to the sum determined under paragraph 28. 30. Multiply the sum determined under paragraph 27 by the quotient obtained by dividing the 2004-2005 day school average daily enrolment of secondary school pupils of the board by the 2004-2005 day school average daily enrolment of pupils of the board. 31. Add, i. the amount determined under paragraph 30, and ii. the sum of the amounts determined for the board for the fiscal year under paragraphs 1 and 6 of subsection 31 (4). 32. Apply the percentage specified in Column 3 of Table 17 for learning opportunities to the sum determined under paragraph 31. 33. Multiply the enrolment number determined for the board under paragraph 1 of subsection 32 (1) by $2,478, to determine an adult day school amount for the board. 34. Apply the percentage specified in Column 3 of Table 17 for adult day school to the amount determined for the board under paragraph 33. 35. Total the amounts determined for the board under paragraphs 1, 3, 5 and 9, paragraph 13, if applicable, and paragraphs 16, 18, 20, 23, 26 and 29. 36. Total the amounts determined for the board under paragraphs 2, 7 and 11, paragraph 15, if applicable, and paragraphs 17, 19, 21, 25, 32 and 34. 37. Multiply the amount by which the amount determined in respect of the board under clause 46 (a) exceeds the amount determined in respect of the board under clause 46 (b) by the ratio of the 2004-2005 day school average daily enrolment of elementary school pupils of the board to the 2004-2005 day school average daily enrolment of pupils of the board. 38. Multiply the amount determined under paragraph 37 by the percentage specified in Column 2 of Table 17 for foundation allocation. 39. Deduct the amount determined under paragraph 38 from the amount determined under paragraph 35. 40. Multiply the amount by which the amount determined in respect of the board under clause 46 (a) exceeds the amount determined in respect of the board under clause 46 (b) by the ratio of the 2004-2005 day school average daily enrolment of secondary school pupils of the board to the 2004-2005 day school average daily enrolment of pupils of the board. 41. Multiply the amount determined under paragraph 40 by the percentage specified in Column 3 of Table 17 for foundation allocation. 42. Deduct the amount determined under paragraph 41 from the amount determined under paragraph 36. 43. Calculate the sum of the amounts determined for the board under paragraphs 39 and 42. 44. Add to the amount determined under paragraph 43 the portion of the board’s flexibility fund, if any, i. that is not allocated under paragraph 2 of subsection 45 (2), and ii. that is allocated by the board to the classroom expenditure allocation amount for the fiscal year. O. Reg. 145/04, s. 41 (5); O. Reg. 240/04, s. 4. (6) 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. O. Reg. 145/04, s. 41 (6). (7) For the purposes of subsection (6), (a) the percentage of any amount placed in the board’s special education reserve fund in the fiscal year that the board reports as a classroom expenditure in its annual financial statements to the Ministry is treated as an amount placed in a reserve fund for classroom expenditures for the purposes of clause (6) (a); (b) the percentage of any amount placed in the board’s distant schools reserve fund in the fiscal year that the board reports as a classroom expenditure in its annual financial statements to the Ministry is treated as an amount placed in a reserve fund for classroom expenditures for the purposes of clause (6) (a); (b.1) the percentage of any amount placed in the board’s reserve fund for program improvements in the fiscal year that the board reports as a classroom expenditure in its annual financial statements to the Ministry is treated as an amount placed in a reserve fund for classroom expenditures for the purposes of clause (6) (a); and (c) 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 (6) (b). O. Reg. 145/04, s. 41 (7); O. Reg. 375/04, s. 2.