Enveloping, classroom expenditures
39. (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. 154/01, s. 39 (1). (2) Subject to subsection (8), a district school board shall ensure that its 2001-2002 net classroom expenditure amount, calculated in accordance with subsection (3), is at least equal to its 2001-2002 classroom expenditure allocation amount, calculated in accordance with subsection (5). O. Reg. 154/01, s. 39 (2). (3) The 2001-2002 net classroom expenditure amount for a board is determined as follows: 1. Determine the total amount of the board’s classroom expenditures in the 2001-2002 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, 2002, before the transfer under subsection 233 (2) of the Act, that is attributable to classroom expenditures. O. Reg. 154/01, s. 39 (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. 68.49 per cent of the total of the board’s revenues under sections 3, 5 and 6 of the 2001-2002 fees regulation. 2. The total of the amounts spent on classroom expenditures from reserves of the board in the 2001-2002 fiscal year. 3. The amount of revenue from other sources received by the board in the 2001-2002 fiscal year, other than revenue referred to in paragraph 1, that is spent in the 2001-2002 fiscal year on expenditures that are classroom expenditures within the meaning of this section. O. Reg. 154/01, s. 39 (4). (5) The 2001-2002 classroom expenditure allocation amount for a board is determined as follows: 1. Multiply the percentage specified in Column 2 of Table 10 for foundation allocation by the board’s base amount for elementary school pupils. 2. Multiply the percentage specified in Column 3 of Table 10 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 26 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 10 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 26 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 10 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 2001-2002 day school average daily enrolment of pupils of the board and multiply the result by the 2001-2002 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 2001-2002 day school average daily enrolment of pupils of the board and multiply the result by the 2001-2002 day school average daily enrolment of elementary school pupils of the board. 8. Apply the percentage specified in Column 2 of Table 10 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 2001-2002 day school average daily enrolment of pupils of the board and multiply the result by the 2001-2002 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 2001-2002 day school average daily enrolment of pupils of the board and multiply the result by the 2001-2002 day school average daily enrolment of secondary school pupils of the board. 10. Apply the percentage specified in Column 3 of Table 10 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 10 for teacher compensation by the board’s elementary school teacher compensation allocation for the year. 12. Multiply the percentage specified in Column 3 of Table 10 for teacher compensation by the board’s secondary school teacher compensation allocation for the year. 13. Multiply the percentage specified in Column 2 of Table 10 for special education by the part of the board’s special education allocation for the year that is generated by elementary school pupils of the board. 14. Multiply the percentage specified in Column 3 of Table 10 for special education by the part of the board’s special education allocation for the year that is generated by secondary school pupils of the board. 15. Multiply the percentage specified in Column 2 of Table 10 for small schools by the amount determined for the board under paragraph 4 of subsection 28 (3). 16. Multiply the percentage specified in Column 3 of Table 10 for small schools to the amount determined for the board under paragraph 8 of subsection 28 (3). 17. Divide the lesser of the board’s remote and rural allocation for the year and its remote and rural allocation for its 2000-2001 fiscal year, as determined under Ontario Regulation 170/00, by the 2001-2002 day school average daily enrolment of pupils of the board and multiply the result by the 2001-2002 day school average daily enrolment of elementary school pupils of the board. 18. Apply the percentage specified in Column 2 of Table 10 for the remote and rural allocation to the amount determined for the board under paragraph 17. 19. Divide the lesser of the amount of the board’s remote and rural allocation for the year and its remote and rural allocation for its 2000-2001 fiscal year, as determined under Ontario Regulation 170/00, by the 2001-2002 day school average daily enrolment of pupils of the board and multiply the result by the 2001-2002 day school average daily enrolment of secondary school pupils of the board. 20. Apply the percentage specified in Column 3 of Table 10 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 10 for early learning by the amount of the board’s early learning allocation for the year. 22. Take the amount set out in Column 2 of Table 5 opposite the name of the board and multiply it by the quotient obtained by dividing the 2001-2002 day school average daily enrolment of elementary school pupils of the board by the 2001-2002 day school average daily enrolment of pupils of the board. 23. Apply the percentage specified in Column 2 of Table 10 for learning opportunities to the amount determined for the board under paragraph 22. 24. Multiply $115 by the 2001-2002 day school average daily enrolment of elementary school pupils of the board, counting only pupils enrolled in junior kindergarten, kindergarten and grades one to three. 25. Add the amounts determined under paragraphs 23 and 24. 26. Take the amount set out in Column 2 of Table 5 opposite the name of the board and multiply it by the quotient obtained by dividing the 2001-2002 day school average daily enrolment of secondary school pupils of the board by the 2001-2002 day school average daily enrolment of pupils of the board. 27. Multiply the percentage specified in Column 3 of Table 10 for learning opportunities by the amount determined under paragraph 26. 28. Multiply the enrolment number determined for the board under paragraph 1 of subsection 31 (1) by $2,294, to determine an adult day school amount for the board. 29. Apply the percentage specified in Column 3 of Table 10 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 25. 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 2001-2002 fiscal year by the portion of those savings attributable to elementary school classroom expenditures in the 2001-2002 fiscal year. 33. Deduct the amount determined under paragraph 32 from the amount determined under paragraph 30. 34. Multiply the portion of the OMERS savings for the board reasonably attributed by the board to secondary school pupils in the 2001-2002 fiscal year by the portion of those savings attributable to secondary school classroom expenditures in the 2001-2002 fiscal year. 35. Deduct the amount determined under paragraph 34 from the amount determined under paragraph 31. 36. Calculate the sum of the amounts determined for the board under paragraphs 33 and 35. 37. Add the amount determined for the board under subsection 43 (2) to the lesser of, i. the board’s remote and rural allocation for the 2000-2001 fiscal year, as determined under Ontario Regulation 170/00, and ii. the board’s remote and rural allocation for the 2001-2002 fiscal year. 38. Divide the amount, if any, determined for the board as element “C” in subsection 43 (1) by the amount determined under paragraph 37. 39. Multiply the amount, if any, determined under paragraph 38 by the sum of the amounts determined under paragraphs 30 and 31. 40. Subtract the amount determined under paragraph 39, if any, from the amount determined under paragraph 36. 41. Add to the amount determined under paragraph 40 the portion of the board’s flexibility fund, if any, i. that is not allocated under paragraph 4 of subsection 42 (2), and ii. that is allocated by the board to the 2001-2002 classroom expenditure allocation amount. O. Reg. 154/01, s. 39 (5). (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. 154/01, s. 39 (6). (7) If a board’s 2001-2002 classroom expenditure allocation, calculated in accordance with subsection (5), exceeds its 2001-2002 net classroom expenditure amount, 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. 154/01, s. 39 (7). (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. 154/01, s. 39 (8).