Enveloping
47. (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. 170/00, s. 47 (1). (2) Subject to subsection (8), a district school board shall ensure that its 2000-2001 net classroom expenditure amount, calculated in accordance with subsection (3), is at least equal to its 2000-2001 classroom expenditure allocation amount, calculated in accordance with subsection (5). O. Reg. 170/00, s. 47 (2). (3) For the purposes of subsection (2), the 2000-2001 net classroom expenditure amount for a board shall be determined as follows: 1. Determine the total amount of the board’s classroom expenditures in the 2000-2001 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, 2001, immediately before the transfer under subsection 233 (2) of the Act, that is attributable to classroom expenditures. O. Reg. 170/00, s. 47 (3). (4) For the purposes of paragraph 2 of subsection (3), the amount on account of classroom-related revenue from sources other than legislative grants and school taxes for the board shall be the total of the following amounts: 1. Take 68.49 per cent of the total of the board’s revenues under sections 3, 5 and 6 of the 2000-2001 fees regulation. 2. Determine the total of the amounts spent on classroom expenditures from reserves of the board in the 2000-2001 fiscal year. 3. Determine the amount received by the board in the 2000-2001 fiscal year from other revenue sources not mentioned in paragraph 1 that are spent in the 2000-2001 fiscal year on expenditures that are classroom expenditures within the meaning of this section. O. Reg. 170/00, s. 47 (4). (5) For the purposes of subsection (2), the 2000-2001 classroom expenditure allocation amount for a board shall be determined as follows: 1. Determine the amount calculated for the board under paragraph 2 of section 13, on account of the foundation allocation for elementary school pupils. 2. Apply the percentage specified in Column 2 of Table 8 for foundation allocation to the amount determined for the board under paragraph 1. 3. Determine the amount calculated for the board under paragraph 4 of section 13, on account of the foundation allocation for secondary school pupils. 4. Apply the percentage specified in Column 3 of Table 8 for foundation allocation 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 elementary school pupils, as follows: i. In the case of an English-language district school board, total the amounts determined for the board under subsections 22 (3) and 23 (2). ii. In the case of a French-language district school board, total the amounts determined for the board under paragraphs 1 and 3 of subsection 26 (1) and the part of the amount determined under paragraph 2 of section 25 that is generated by elementary school pupils of the board. 6. Apply the percentage specified in Column 2 of Table 8 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 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 amounts determined for the board under subsections 22 (5) and 23 (4). ii. In the case of a French-language district school board, total the amount determined for the board under paragraph 2 of subsection 26 (1) and the part of the amount determined for the board under paragraph 2 of section 25 that is generated by secondary school pupils of the board. 8. Apply the percentage specified in Column 3 of Table 8 for Native language and French as a first or second language 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 elementary school pupils, as follows: i. In the case of an English-language district school board, take the part of the amount determined for the board under paragraph 3 of section 21 that is generated by elementary school pupils of the board. ii. In the case of a French-language district school board, take the part of the amount determined for the board under paragraph 3 of section 25 that is generated by elementary school pupils of the board. 10. Apply the percentage specified in Column 2 of Table 8 for ESL/ESD/ALF/PDF to the amount determined for the board under paragraph 9. 11. 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, take the part of the amount determined for the board under paragraph 3 of section 21 that is generated by secondary school pupils of the board. ii. In the case of a French-language district school board, take the part of the amount determined for the board under paragraph 3 of section 25 that is generated by secondary school pupils of the board. 12. Apply the percentage specified in Column 3 of Table 8 for ESL/ESD/ALF/PDF to the amount determined for the board under paragraph 11. 13. Take the amount determined under subsection 33 (12) as the elementary school teacher compensation allocation for the board. 14. Apply the percentage specified in Column 2 of Table 8 for teacher compensation to the amount determined for the board under paragraph 13. 15. Take the amount determined under subsection 33 (13) as the secondary school teacher compensation allocation for the board. 16. Apply the percentage specified in Column 3 of Table 8 for teacher compensation to the amount determined for the board under paragraph 15. 17. Determine the part of the amount of the allocation determined for the board under section 14 that is generated by elementary school pupils. 18. Apply the percentage specified in Column 2 of Table 8 for special education to the amount determined for the board under paragraph 17. 19. Determine the part of the amount of the allocation determined for the board under section 14 that is generated by secondary school pupils. 20. Apply the percentage specified in Column 3 of Table 8 for special education to the amount determined for the board under paragraph 19. 21. Take the amount determined for the board under paragraph 4 of subsection 29 (11). 22. Apply the percentage specified in Column 2 of Table 8 for small schools to the amount determined for the board under paragraph 21. 23. Take the amount determined under paragraph 8 of subsection 29 (11). 24. Apply the percentage specified in Column 3 of Table 8 for small schools to the amount determined for the board under paragraph 23. 25. Determine the part of the amount of the allocation determined for the board under section 30 that is generated by elementary school pupils. 26. Apply the percentage specified in Column 2 of Table 8 for the remote and rural allocation to the amount determined for the board under paragraph 25. 27. Determine the part of the amount of the allocation determined for the board under section 30 that is generated by secondary school pupils. 28. Apply the percentage specified in Column 3 of Table 8 for the remote and rural allocation to the amount determined for the board under paragraph 27. 29. Take the amount determined under section 34. 30. Apply the percentage specified in Column 2 of Table 8 for early learning to the amount determined for the board under paragraph 29. 31. Take the amount set out in Column 2 of Table 4 opposite the name of the board and multiply it by the quotient obtained by dividing the 2000-2001 day school average daily enrolment of elementary school pupils of the board by the 2000-2001 day school average daily enrolment of pupils of the board. 32. Apply the percentage specified in Column 2 of Table 8 for learning opportunities to the amount determined for the board under paragraph 31. 32.1 Take the 2000-2001 day school average daily enrolment of elementary school pupils of the board, counting only pupils enrolled in any of junior kindergarten, kindergarten and grades one to three. 32.2 Multiply the amount determined under paragraph 32.1 by $115. 32.3 Add the amounts determined under paragraphs 32 and 32.2. 33. Take the amount set out in Column 2 of Table 4 opposite the name of the board and multiply it by the quotient obtained by dividing the 2000-2001 day school average daily enrolment of secondary school pupils of the board by the 2000-2001 day school average daily enrolment of pupils of the board. 34. Apply the percentage specified in Column 3 of Table 8 for learning opportunities to the amount determined for the board under paragraph 33. 35. Multiply the enrolment number determined for the board under paragraph 1 of subsection 32 (1) by $2,294, to determine an adult day school amount for the board. 36. Apply the percentage specified in Column 3 of Table 8 for adult day school to the amount determined for the board under paragraph 35. 37. Revoked: O. Reg. 216/00, s. 3 (1). 38. Revoked: O. Reg. 216/00, s. 3 (1). 39. Total the amounts determined for the board under paragraphs 2, 6, 10, 14, 18, 22, 26, 30 and 32.3. 40. Total the amounts determined for the board under paragraphs 4, 8, 12, 16, 20, 24, 28, 34 and 36. 41. Multiply the OMERS savings for the board by the quotient obtained by dividing the 2000-2001 day school average daily enrolment of elementary school pupils of the board by the 2000-2001 day school average daily enrolment of pupils of the board. Apply the percentage determined for the board under subsection (8) to that amount. 42. Deduct the amount determined under paragraph 41 from the amount determined under paragraph 39. 43. Multiply the OMERS savings for the board by the quotient obtained by dividing the 2000-2001 day school average daily enrolment of secondary school pupils of the board by the 2000-2001 day school average daily enrolment of pupils of the board. Apply the percentage determined for the board under subsection (9) to that amount. 44. Deduct the amount determined under paragraph 43 from the amount determined under paragraph 40. 45. Calculate the sum of the amounts determined for the board under paragraphs 42 and 44. O. Reg. 170/00, s. 47 (5); O. Reg. 216/00, s 3 (1, 2); O. Reg. 297/00, s. 7. (6) Revoked: O. Reg. 216/00, s. 3 (3). (7) Revoked: O. Reg. 216/00, s. 3 (3). (8) For the purposes of paragraph 41 of subsection (5), the board shall determine a percentage that corresponds to the portion of the savings referred to in that paragraph that is attributable to elementary school classroom expenditures in the 2000-2001 fiscal year. O. Reg. 170/00, s. 47 (8). (9) For the purposes of paragraph 43 of subsection (5), the board shall determine a percentage that corresponds to the portion of the savings referred to in that paragraph that is attributable to secondary school classroom expenditures in the 2000-2001 fiscal year. O. Reg. 170/00, s. 47 (9). (10) A board shall be deemed to be in compliance with subsection (2) where its 2000-2001 classroom expenditure allocation, calculated in accordance with subsection (5), exceeds its 2000-2001 net classroom expenditure amount, calculated in accordance with subsection (3), if the board demonstrates, 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. 170/00, s. 47 (10). (11) For example, (a) the part of an amount placed in a reserve fund for special education expenditures that is attributable to classroom expenditures is an amount placed in a reserve fund for classroom expenditures for the purposes of clause (10) (a); and (b) an amount paid on account of a part of a deficit from a previous year where the part of the deficit is attributable to classroom expenditures is not a non-classroom expenditure for the purposes of clause (10) (b). O. Reg. 170/00, s. 47 (11). (12) Revoked: O. Reg. 216/00, s. 3 (3).