Enveloping
51. (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 1998-99 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 1998-99 Uniform Code of Accounts as a non-classroom expenditure. (2) The Minister shall prepare and publish the 1998-99 Uniform Code of Accounts, categorizing board expenditures as classroom and non-classroom expenditures, before the beginning of the 1998-99 fiscal year. (3) In meeting the requirements of subsection (2), the Minister shall follow the categorizations of classroom and non-classroom expenditures set out in the following three documents: 1. The Ministry publication entitled “Instructions for Updating the Costing Framework for 1996 and 1997”, dated May 30, 1997. 2. The Table entitled “Allocation of Grants to Expenditure Categories”, published by the Ministry and distributed to boards on March 25, 1998. 3. Appendix 1 to the Ministry publication entitled “Calculation of 1997 Net Expenditure”, distributed to boards in April, 1998. (4) Subsection (3) does not prevent the Minister from making minor adjustments in categorizations for the purpose of improving the accuracy with which classroom and non-classroom expenditures are distinguished. (5) Subject to subsection (10), a district school board shall ensure that its 1998-99 net classroom expenditure amount, calculated in accordance with subsection (6), is at least equal to its 1998-99 classroom expenditure allocation amount, calculated in accordance with subsection (8). (6) For the purposes of subsection (5), the 1998-99 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 1998-99 fiscal year. 2. Subtract the amount determined for the board under subsection (7), on account of classroom-related revenue from sources other than legislative grants and school taxes. (7) For the purposes of paragraph 2 of subsection (6), 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 board’s revenues under the 1998-99 fees regulation. 2. Determine the total of the amounts spent on classroom expenditures from reserves of the board in the 1998-99 fiscal year. 3. This paragraph applies to grants to the board, other than grants made under this Regulation, and to donations to the board, where the board is legally required to spend the full amount of the grant or donation on expenditures that are classroom expenditures within the meaning of this section. Determine the amount received by the board in the 1998-99 fiscal year from grants and donations to which this paragraph applies. 4. This paragraph applies to grants to the board, other than grants made under this Regulation, and to donations to the board, where the board is not legally required to spend the full amount of the grant or donation on expenditures that are classroom expenditures within the meaning of this section. Determine the amount received by the board in the 1998-99 fiscal year from grants and donations to which this paragraph applies that are spent in the 1998-99 fiscal year on expenditures that are classroom expenditures within the meaning of this section. O. Reg. 287/98, s. 51 (1-7). (8) For the purposes of subsection (5), the 1998-99 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 Table 8 for the elementary school part of foundation allocations 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 Table 8 for the secondary school part of foundation allocations to the amount determined for the board under paragraph 3. 5. Determine an amount for the board on account of French as a first or second language and Native as a second language, as follows: i. In the case of an English-language district school board, total the amounts determined for the board under paragraphs 1 and 2 of section 21. ii. In the case of a French-language district school board, total the amounts determined for the board under paragraphs 1 and 2 of section 25. 6. Apply the percentage specified in Table 8 for French as a first or second language and Native as a 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, as follows: i. In the case of an English-language district school board, take the amount determined for the board under paragraph 3 of section 21. ii. In the case of a French-language district school board, take the amount determined for the board under paragraph 3 of section 25. 8. Apply the percentage specified in Table 8 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 the elementary school part of teacher compensation allocations, by calculating what the amount calculated for the board under paragraph 7 of subsection 33 (10) would be if the calculation were done counting only teachers employed by the board to provide instruction to elementary school pupils and counting only elementary pupils of the board. 10. Apply the percentage specified in Table 8 for elementary school teacher compensation to the amount determined for the board under paragraph 9. 11. Determine an amount for the board on account of the secondary school part of teacher compensation allocations, by subtracting, from the amount determined for the board under subsection 33 (10), the total of, i. the amount determined for the board under paragraph 9, and ii. the special assistance amount for re-organization of secondary school staff determined for the board under paragraph 8 of subsection 33 (10). 12. Apply the percentage specified in Table 8 for secondary school teacher compensation to the amount determined for the board under paragraph 11. 13. Determine the amount of each type of allocation determined for the board under sections 14, 29, 30, 31 and 34. 14. Apply the percentage specified in Table 8 for each type of allocation for which an amount is determined under paragraph 13 to the amount determined for the board under paragraph 13 for that type of allocation. 15. Multiply the enrolment number determined for the board under paragraph 1 of subsection 32 (1) by $2,257, to determine an adult day school amount for the board. 16. Apply the percentage specified in Table 8 for adult day school to the amount determined for the board under paragraph 15. 16.1 Determine the retirement gratuity allocation for the board calculated under section 33.1. 16.2 Apply the percentage specified in Table 8 for retirement gratuities to the amount determined under paragraph 16.1. 17. Determine the amount, if any, calculated for the board under subsection 46 (2) as a phase-in funding deduction amount. Apply the percentage determined for the board under subsection (9) to that amount. 18. Determine the amount, if any, calculated for the board under subsection 47 (2) as a phase-in funding addition amount. Apply the percentage determined for the board under subsection (9) to that amount. 19. Total the amounts determined for the board under paragraphs 2, 4, 6, 8, 10, 12, 14, 16 and 16.2. 20. Where paragraph 17 applies to the board, deduct the amount obtained for the board under that paragraph from the amount obtained for the board under paragraph 19. 21. Where paragraph 18 applies to the board, add the amount obtained for the board under that paragraph from the amount obtained for the board under paragraph 19. O. Reg. 287/98, s. 51 (8); O. Reg. 537/98, s. 4. (9) For the purposes of paragraphs 17 and 18 of subsection (8), the board shall determine a percentage that reasonably corresponds to the way in which the board actually applies the phase-in funding deduction amount or phase-in funding addition amount, as the case may be, to classroom expenditures in the 1998-99 fiscal year. (10) A board shall be deemed to be in compliance with subsection (5) where its 1998-99 classroom expenditure allocation, calculated in accordance with subsection (8), exceeds its 1998-99 net classroom expenditure amount, calculated in accordance with subsection (6), if the board demonstrates, in a written report to the Minister, that the excess is accounted for by reason of expenditures other than non-classroom expenditures. (11) For example, (a) an amount paid on account of a part of a deficit from a previous year where the part of the deficit is reasonably attributable to classroom expenditures is not a non-classroom expenditure; and (b) an amount placed in a reserve fund for classroom expenditures is not a non-classroom expenditure. O. Reg. 287/98, s. 51 (9-11). (12) In making the determination under subsection (9), the board shall not apply the phase-in funding addition amount to expenditures that are not classroom expenditures and shall not apply the phase-in funding deduction amount to expenditures that are classroom expenditures if doing so would reduce the board’s 1998-99 net classroom expenditure allocation, calculated in accordance with subsection (8), to an amount lower than the amount for the board set out in the column entitled “1997 Net Expenditure” and the row entitled “9 Sub-total” in the Table entitled “Classroom — Non-classroom Summary Report”, which Table was released by the Ministry to school boards on March 25, 1998 and is available for public inspection at the offices of the Ministry of Education and Training, 900 Bay Street, Toronto, Ontario, M7A 1L2. O. Reg. 469/98, s. 4.