Amount for full day junior kindergarten and kindergarten accommodation
 57. (1) Subject to subsection (2), the amount for the board for the fiscal year for full day junior kindergarten and kindergarten accommodation is determined as follows:  1. Take the total of the following amounts: A. The amount determined under paragraph 1 of subsection 57 (1) of the 2012-2013 grant regulation. B. The amount determined under subsection 57 (1) of the 2012-2013 grant regulation. 2. Take the total number of pupils of the board who are enrolled in junior kindergarten and kindergarten on October 31, 2013. 3. Subtract the number set out in Column 2 of Table 25 opposite the name of the board from the number determined under paragraph 2.  If the result is negative, it is deemed to be zero. 4. Divide the number determined under paragraph 3 by 26. 5. Multiply the number determined under paragraph 4 by $10,000. 6. Add the amount determined under paragraph 5 to the amount set out in Column 2 of Table 26 opposite the name of the board. 7. Subtract the amount determined under paragraph 1 from the amount determined under paragraph 6. 8. Determine the total costs incurred by the board in the fiscal year, and reported by August 31, 2014, for the acquisition of temporary accommodations needed for the provision of full day junior kindergarten and kindergarten, but not including the costs determined under paragraph 20. 9. Determine the total construction costs incurred by the board in the fiscal year, and reported by August 31, 2014, for full day junior kindergarten and kindergarten accommodation. 10. Determine the total costs incurred by the board in the fiscal year, and reported by August 31, 2014, for the acquisition of furniture or equipment described in subsection (3) needed for full day junior kindergarten and kindergarten accommodation. 11. Total the amounts determined under paragraphs 8, 9 and 10. 12. Take the lesser of the amounts determined under paragraphs 7 and 11. 13. Subtract the amount determined under paragraph 12 from the amount determined under paragraph 7. 14. Multiply the amount set out in Column 2 of Table 26 opposite the name of the board by 0.05. 15. Multiply the amount determined under paragraph 14 by 0.5. 16. Take the lesser of the amounts determined under paragraphs 13 and 14. 17. Take the lesser of the amounts determined under paragraphs 15 and 16. 18. Take the lesser of the amount determined under paragraph 16 and $50,000. 19. Take the greater of the amounts determined under paragraphs 17 and 18. 20. Determine the total costs incurred by the board in the fiscal year, and reported by August 31, 2014, for the relocation or installation of temporary accommodations needed for the provision of full day junior kindergarten and kindergarten that were owned by the board on August 31, 2011. 21. Determine the total costs incurred by the board in the fiscal year, and reported by August 31, 2014, for operating leases for temporary accommodations needed for the provision of full day junior kindergarten and kindergarten. 22. Total the amounts determined under paragraphs 20 and 21. 23. Take the lesser of the amounts determined under paragraphs 19 and 22. 24. Total the amounts determined under paragraphs 12 and 23. O. Reg. 120/13, s. 57 (1); O. Reg. 203/15, s. 3. (2) The amount for full day junior kindergarten and kindergarten accommodation shall be determined under subsection (1) only in respect of full day junior kindergartens and kindergartens that the board is required to operate in the 2013-2014 school year and subsequent years by Ontario Regulation 224/10 (Full Day Junior Kindergarten and Kindergarten). O. Reg. 120/13, s. 57 (2). (3) The furniture and equipment referred to in paragraph 10 of subsection (1) are any furniture or equipment that the board would be required to capitalize under the terms of the document entitled “District School Board and School Authority Tangible Capital Assets: Provincial Accounting Policies and Implementation Guide”, revised August 2012, which is available as described in subsection 3 (1). O. Reg. 120/13, s. 57 (3).