Maximum administration and governance expenses
 75. (1) A district school board shall ensure that its net administration and governance expenses in the fiscal year do not exceed its administration and governance limit. (2) The administration and governance limit is determined as follows: 1. Take the portions of the following amounts that are allocated by the board to administration and governance: i. The mental health and well-being allocation. ii. The new teacher induction program amount (part of the cost adjustment and new teacher induction program allocation). iii. The teacher learning and innovation amount (part of the cost adjustment and new teacher induction program allocation). iv. The Crown contribution and stabilization adjustment for benefits trusts amount (part of the cost adjustment and new teacher induction program allocation). v. The sick leave credit gratuities re-payment amount (part of the cost adjustment and new teacher induction program allocation). vi. The conditional supports for extending eligibility for maternity leave, sick leave and short-term sick leave and disability plans amount (part of the cost adjustment and new teacher induction program allocation). vii. The amount for supervision and professional development, determined by multiplying $29.04 by the current fiscal year’s day school average daily enrolment of elementary school pupils. viii. The adjustment for declining enrolment, if any. ix. The rural and northern allocation. x. The supports for students allocation. xi. The broadband continuous improvement top-up allocation. 2. Add the total of the following amounts: i. The product of 0.0029 and the amount determined as follows: A. Multiply $29.04 and the current fiscal year’s day school average daily enrolment of elementary school pupils, counting only pupils enrolled in junior kindergarten and kindergarten. B. Subtract the amount determined under sub-subparagraph A from the amount determined under paragraph 1 of subsection 16 (1). ii. The product of 0.0032 and the amount determined as follows: A. Multiply $29.04 and the current fiscal year’s day school average daily enrolment of elementary school pupils, counting only pupils enrolled in grades 1 to 3. B. Subtract the amount determined under sub-subparagraph A from the amount determined under paragraph 2 of subsection 16 (1). iii. The product of 0.0038 and the amount determined as follows: A. Multiply $29.04 and the current fiscal year’s day school average daily enrolment of elementary school pupils, counting only pupils enrolled in grades 4 to 8. B. Subtract the amount determined under sub-subparagraph A from the amount determined under paragraph 3 of subsection 16 (1). iv. The product of 0.0032 and the amount determined under paragraph 5 of subsection 16 (1). v. The product of 0.0099 and the amount determined as follows: A. Take the product of the amount referred to in subsection 27 (4) and the current fiscal year’s day school average daily enrolment of elementary school pupils. B. Divide by the current fiscal year’s day school average daily enrolment. C. Add the amount determined under subsection 27 (2). vi. The product of 0.0099 and the amount determined as follows: A. Take the product of the amount referred to in subsection 27 (4) and the current fiscal year’s day school average daily enrolment of secondary school pupils. B. Divide by the current fiscal year’s day school average daily enrolment. C. Add the amount determined under subsection 27 (3). 3. Add the administration and governance allocation. 4. Subtract the curriculum and assessment implementation amount, the internal audits amount and the external audits amount (all part of the administration and governance allocation). 5. Add the parent engagement amount (part of the School Foundation Allocation). 6. Add the non-instructional space in isolate boards merged with and continued as district school boards on September 1, 2009 amount, and the increasing capital planning capacity amount (both part of the School Operations Allocation). 7. In the case of a French-language district school board, add the product of the current fiscal year’s day school average daily enrolment and $189.64. 8. Subtract the portion of the public sector compensation restraint amount (part of the cost adjustment and new teacher induction program allocation) and the international student recovery amount (part of the continuing education and other programs allocation) that is allocated by the board to administration and governance. (3) If in the current fiscal year and in the fiscal year preceding the current fiscal year, the reports described in subsection 16 (2) of this Regulation and subsection 16 (2) of the 2022-2023 grant regulation indicate that the board failed to comply with section 2, 5, 7 or 9 of Ontario Regulation 132/12 (Class Size) made under the Act, the administration and governance limit is determined as follows, despite subsection (2): 1. Take the amount determined under subsection (2). 2. Multiply the amount determined under paragraph 1 by 0.99. (4) If in the current fiscal year and in both of the two fiscal years preceding the current fiscal year, the reports described in subsection 16 (2) of this Regulation, subsection 16 (2) of the 2022-2023 grant regulation and subsection 16 (2) of the 2021-2022 grant regulation indicate that the board failed to comply with section 2, 5, 7 or 9 of Ontario Regulation 132/12 (Class Size) made under the Act, the administration and governance limit is determined as follows, despite subsection (2): 1. Take the amount determined under subsection (2). 2. Multiply the amount determined under paragraph 1 by 0.97. (5) If in the current fiscal year and in all of the three fiscal years preceding the current fiscal year, the reports described in subsection 16 (2) of this Regulation, subsection 16 (2) of the 2022-2023 grant regulation, subsection 16 (2) of the 2021-2022 grant regulation and subsection 16 (2) of the 2020-2021 grant regulation indicate that the board failed to comply with section 2, 5, 7 or 9 of Ontario Regulation 132/12 (Class Size) made under the Act, the administration and governance limit is determined as follows, despite subsection (2): 1. Take the amount determined under subsection (2). 2. Multiply the amount determined under paragraph 1 by 0.95. (6) The Minister may determine that subsection (3), (4) or (5), as the case may be, does not apply to a board if the Minister is satisfied that the class sizes of the board have come into compliance with the limits set out in sections 2, 5, 7 and 9 of Ontario Regulation 132/12 (Class Size) made under the Act during the fiscal year. (7) For the purposes of this section, (a) an expense by a board is an administration expense if it is categorized as an administration expense in the Ministry’s Uniform Code of Accounts, revised April 2023; and (b) an expense by a board is a governance expense if it is categorized as a governance expense in the Ministry’s Uniform Code of Accounts, revised April 2023. (8) For the purposes of this section, a board’s net administration and governance expenses in the current fiscal year is determined as follows: 1. Determine the sum of the administration expenses made by the board in the current fiscal year and the governance expenses made by the board in the current fiscal year. 2. Add the portion, if any, of the expenses that are not incurred in the current fiscal year by reason of a strike or lock-out affecting the operations of the board, as calculated in accordance with Ontario Regulation 486/98 (Board Expenses Not Incurred by Reason of Strike or Lock-Out) made under the Act, that is attributable to administration and governance expenses. 3. Deduct from the amount determined under paragraph 2 any revenue from other sources received by the board in the current fiscal year that is spent by the board in the current fiscal year on board administration expenses or governance expenses. PART III   GRANTS TO SCHOOL AUTHORITIES