jswizzle3737/ontario_laws_and_regs huggingface dataset:
Pupil of a board
2. (1) Subject to subsections (2) and (3), for the purposes of this Regulation, a pupil is a pupil of a board if he or she is enrolled in a school operated by the board. O. Reg. 145/04, s. 2 (1). (2) A pupil who receives instruction in an education program provided by a board that is a qualifying education program within the meaning of subsection 20 (2) is not a pupil enrolled in a school operated by the board for the purposes of subsection (1). O. Reg. 145/04, s. 2 (2). (3) For the purposes of this Regulation, the following are not pupils of a board even if they are enrolled in a school of the board: 1. A pupil who is a registered Indian residing on a reserve within the meaning of the Indian Act (Canada). 2. A pupil who is liable to pay fees as specified in subsection 49 (6) of the Act. 3. A pupil in respect of whom the board may charge a fee under section 5 of the 2004-2005 fees regulation. O. Reg. 145/04, s. 2 (3).
Enrolment
3. (1) For the purposes of this Regulation, the 2004-2005 day school average daily enrolment of pupils of a board is the day school average daily enrolment for the board determined under section 2 of the 2004-2005 A.D.E. regulation, counting all pupils of the board other than secondary school pupils who are 21 years of age or older on December 31, 2004. O. Reg. 145/04, s. 3 (1). (2) For the purposes of this Regulation, the 2004-2005 day school average daily enrolment of elementary school pupils of a board is the day school average daily enrolment for the board determined under section 2 of the 2004-2005 A.D.E. regulation, counting only the elementary school pupils of the board. O. Reg. 145/04, s. 3 (2). (3) For the purposes of this Regulation, the 2004-2005 day school average daily enrolment of secondary school pupils of a board is the day school average daily enrolment for the board determined under section 2 of the 2004-2005 A.D.E. regulation, counting only secondary school pupils of the board who are under 21 years of age on December 31, 2004. O. Reg. 145/04, s. 3 (3). (4) For the purposes of this Regulation, the day school full-time equivalent enrolment for a board as of October 31, 2004 is determined using the formula, A + B + C/D in which, “A” is the number of full-time pupils of the board enrolled on October 31, 2004, excluding secondary school pupils who are at least 21 years of age on December 31, 2004, “B” is the amount equal to 0.5 times the number of half-time pupils of the board enrolled on October 31, 2004, “C” is the total of all amounts each of which is an amount determined for a part-time pupil of the board enrolled on October 31, 2004, other than a secondary school pupil who is at least 21 years of age on December 31, 2004, equal to the number of minutes for which the pupil is registered for classroom instruction in the cycle that includes October 31, 2004, in a course other than an independent study course, and “D” is the amount determined by multiplying the number of days in the cycle described in the definition of “C” by 300. O. Reg. 145/04, s. 3 (4). (5) If this Regulation requires that pupils be counted but does not provide that the count be on the basis of average daily enrolment or on the basis of full-time equivalent enrolment, each pupil, whether full-time, half-time or part-time, must be counted as one. O. Reg. 145/04, s. 3 (5).
Level of accuracy
4. (1) A count of pupils for the purposes of this Regulation on the basis of average daily enrolment or on the basis of full-time equivalent enrolment must be accurate to two decimal places. O. Reg. 145/04, s. 4 (1). (2) A count of teachers or teacher assistants for the purposes of this Regulation on the basis of full-time equivalence must be accurate to one decimal place. O. Reg. 145/04, s. 4 (2).
Legislative grants
5. (1) The legislative grant payable for the fiscal year to a district school board is the amount calculated under Part II. O. Reg. 145/04, s. 5 (1). (2) The legislative grant payable for the fiscal year to an isolate board is the amount calculated under section 47. O. Reg. 145/04, s. 5 (2). (3) The legislative grant payable for the fiscal year to a section 68 board is the amount calculated under section 48. O. Reg. 145/04, s. 5 (3).
Payments
6. A legislative grant payable under this Regulation is paid on an estimated basis during the fiscal year and such adjustments as may be necessary must be made after the actual financial, enrolment and other data are available. O. Reg. 145/04, s. 6.
Conditions for grant
7. (1) It is a condition of the payment of a grant to a board under this Regulation that the board comply with all Acts administered by the Minister and with all regulations, policies, guidelines, directives and similar instruments made under an Act administered by the Minister. O. Reg. 145/04, s. 7 (1). (2) If a board contravenes an Act administered by the Minister or a regulation, policy, guideline, directive or similar instrument made under an Act administered by the Minister, the Minister may withhold all or part of a grant otherwise payable to the board under the Act. O. Reg. 145/04, s. 7 (2).
Adjusting overpayment 
8. If the amount payable to a board under a legislative grant regulation was overpaid and the overpayment has not been deducted from grants payable to the board under other legislative grant regulations, the overpayment must be deducted from the grants payable under this Regulation to the board. O. Reg. 145/04, s. 8.
Adjusting underpayment
9. If the amount payable to a board under a legislative grant regulation was underpaid, the amount of the underpayment that has not previously been paid must be added to the grants payable under this Regulation to the board. O. Reg. 145/04, s. 9. PART II   GRANTS TO DISTRICT SCHOOL BOARDS
Grant allocations
10. A district school board is entitled to the following grant allocations, in the amounts determined under this Part, in determining the amount of the grant payable to it for the fiscal year: 1. Foundation allocation. 2. Primary class size allocation. 3. Special education allocation. 4. Language allocation. 5. Distant schools allocation. 6. Remote and rural allocation. 7. Learning opportunities allocation. 8. Continuing education and other programs allocation. 9. Teacher qualification and experience allocation. 10. Early learning allocation. 11. Transportation allocation. 12. Administration and governance allocation. 13. Pupil accommodation allocation. 14. Debt charges allocation. O. Reg. 145/04, s. 10.
Amount of grant 
11. The grant payable to a district school board for the fiscal year is the amount determined using the following formula: (A + B) – (C + D + E) in which, “A” is the total amount of the grant allocations to which the board is entitled for the fiscal year, “B” is the amount of the board’s adjustment for declining enrolment for the fiscal year, “C” is the amount of the board’s 2004-2005 tax revenue, as determined in this Regulation, “D” is the amount of the board’s total fees revenue for the fiscal year in respect of pupils described in subsection 46 (2) of the Act, as determined under section 4 of the 2004-2005 fees regulation, and “E” is the amount of the board’s reserve fund under subsection 233 (1) of the Act on August 31, 2005 before the transfer under subsection 233 (2) of the Act. O. Reg. 145/04, s. 11.
Foundation allocation
13. (1) The amount of the foundation allocation for a district school board for the fiscal year is the sum of the board’s base amount for the fiscal year and the board’s local priorities amount for the year. O. Reg. 145/04, s. 13 (1). (2) The board’s base amount for the fiscal year is the total of the following amounts: 1. The amount determined by multiplying the 2004-2005 day school average daily enrolment of elementary school pupils of the board by $3,760. 2. The amount determined by multiplying the 2004-2005 day school average daily enrolment of secondary school pupils of the board by $4,571. O. Reg. 145/04, s. 13 (2). (3) The board’s local priorities amount is the amount determined by multiplying the 2004-2005 day school average daily enrolment of pupils of the board by $200. O. Reg. 145/04, s. 13 (3).
Primary class size allocation
14. The amount of the primary class size allocation for a district school board for the fiscal year is the amount determined by multiplying $166 by the 2004-2005 day school average daily enrolment of elementary school pupils of the board, counting only pupils enrolled in junior kindergarten, kindergarten and grades 1 to 3. O. Reg. 145/04, s. 14.
Special education allocation
15. The amount of the special education allocation for a district school board for the fiscal year is the total of the following amounts: 1. The enrolment-based special education amount for the board for the fiscal year as determined under section 16. 2. The ISA level 1 claim for the board for the fiscal year as determined under subsection 17 (2). 3. The ISA levels 2 and 3 amount for the board for the fiscal year as determined under section 18. 4. The special incidence ISA claim for the board for the fiscal year as determined under subsection 19 (2). 5. The facilities amount for the board for the fiscal year as determined under section 20. O. Reg. 145/04, s. 15.
Enrolment-based special education amount
16. The enrolment-based special education amount for a board for the fiscal year is determined as follows: 1. Multiply the 2004-2005 day school average daily enrolment of elementary school pupils of the board, counting only pupils enrolled in junior kindergarten, kindergarten and grades 1 to 3, by $585 to determine the enrolment-based special education amount for junior kindergarten to grade 3. 2. Multiply the 2004-2005 day school average daily enrolment of elementary school pupils of the board, counting only pupils enrolled in grades 4 to 8, by $441 to determine the enrolment-based special education amount for grades 4 to 8. 3. Multiply the 2004-2005 day school average daily enrolment of secondary school pupils of the board by $285 to determine the enrolment-based special education amount for secondary schools. 4. Total the amounts determined under paragraphs 1, 2 and 3 to determine the board’s enrolment-based special education amount for the fiscal year. O. Reg. 145/04, s. 16.
ISA level 1
17. (1) For the purposes of subsection (2), an ISA level 1 claim for a pupil of a district school board is an approved claim if, (a) the board has designated the pupil as an ISA level 1 pupil in accordance with the publication entitled “Special Education Funding Guidelines: Intensive Support Amount (ISA) Level 1 and Special Incidence ISA — 2004-05”, dated Spring, 2004, and the Minister has approved the designation; and (b) the board has made an ISA level 1 claim for the fiscal year for expenditures in excess of $800 for special equipment for the pupil, in accordance with the publication mentioned in clause (a), and the Minister has approved the claim. O. Reg. 145/04, s. 17 (1). (2) The ISA level 1 claim for a board for the fiscal year is the sum of all approved ISA level 1 claims for pupils of the board, after any adjustment required under section 21. O. Reg. 145/04, s. 17 (2).
Special incidence ISA
19. (1) A special incidence ISA claim for a pupil of a board is an approved special incidence ISA claim for the pupil if, (a) the board has designated the pupil as a pupil requiring special incidence funding in accordance with the Ministry publication entitled “Special Education Funding Guidelines: Intensive Support Amount (ISA) Level 1 and Special Incidence ISA — 2004-05”, dated Spring, 2004, and the Minister has approved the designation; and (b) the board has made a special incidence ISA claim for the pupil for the fiscal year in an amount not exceeding $27,000, in accordance with the publication mentioned in clause (a), and the Minister has approved the claim. O. Reg. 145/04, s. 19 (1). (2) The special incidence ISA claim for a board for the fiscal year is the sum of all approved special incidence claims for pupils of the board, after any adjustment required under section 21. O. Reg. 145/04, s. 19 (2).
Special education pupil, move to new board
21. (1) Subsection (2) applies if, (a) special equipment has been purchased through an ISA level 1 claim approved for a district school board for the fiscal year or a prior fiscal year in respect of a pupil and the pupil enrols during the fiscal year in a school that is operated by a different district school board or by a section 68 board; or (b) a section 68 board has made expenditures to purchase special equipment for a pupil of a district school board and the pupil enrols during the fiscal year in a school operated by a different district school board. O. Reg. 145/04, s. 21 (1). (2) The special equipment referred to in subsection (1) must move with the pupil to the new board, unless in the opinion of the new board it is not practical to move the equipment. O. Reg. 145/04, s. 21 (2). (3) Subsection (4) applies if an ISA level 1 claim has been approved for a district school board in respect of a pupil and the pupil enrols during the fiscal year in a school operated by a different district school board. O. Reg. 145/04, s. 21 (3). (4) Any unspent part of the ISA level 1 claim amount approved in respect of the pupil must be deducted from the amount determined under subsection 17 (2) for the former board and added to the amount determined under subsection 17 (2) for the new board. O. Reg. 145/04, s. 21 (4). (5) Subsection (6) applies if a pupil, (a) was a pupil approved for special incidence ISA funding in respect of a district school board; and (b) enrols in a school operated by a different district school board after the end of the 2003-2004 school year. O. Reg. 145/04, s. 21 (5). (6) The total amount of the approved special incidence ISA claims for pupils of the board referred to in clause (5) (a) is reduced and the amount of the approved special incidence ISA claims for pupils of the board referred to in clause (5) (b) is increased to the extent, if any, that the Minister considers appropriate having regard to the costs of each board in the fiscal year in connection with providing the pupil’s special education program. O. Reg. 145/04, s. 21 (6).
Language allocation, English-language boards
22. The amount of the language allocation for an English-language district school board for the fiscal year is the sum of, (a) the French as a second language amount for the board for the fiscal year; (b) the Native language amount for the board for the fiscal year; and (c) the ESL/ESD amount for the board for the fiscal year. O. Reg. 145/04, s. 22.
ESL/ESD amount
25. (1) The ESL/ESD amount for an English-language district school board for the fiscal year is the sum of the amount set out for the board in Table 2 and the product determined by multiplying $3,203 by the sum of,  (a) the number of pupils of the board, as of October 31, 2004, (i) who were born in countries described in subsection (2) after December 31, 1983, and (ii) who entered Canada during the period beginning September 1, 2003 and ending October 31, 2004; (b) the amount determined by multiplying 0.7 by the number of pupils of the board, as of October 31, 2004, (i) who were born in countries described in subsection (2) after December 31, 1983, and (ii) who entered Canada during the period beginning September 1, 2002 and ending August 31, 2003; (c) the amount determined by multiplying 0.5 by the number of pupils of the board, as of October 31, 2004, (i) who were born in countries described in subsection (2) after December 31, 1983, and (ii) who entered Canada during the period beginning September 1, 2001 and ending August 31, 2002; and (d) the amount determined by multiplying 0.25 by the number of pupils of the board, as of October 31, 2004, (i) who were born in countries described in subsection (2) after December 31, 1983, and (ii) who entered Canada during the period beginning September 1, 2000 and ending August 31, 2001. O. Reg. 145/04, s. 25 (1). (2) The countries described for the purposes of subsection (1) are, (a) countries in which English is not the first language of a majority of the population; and (b) countries in which a majority of the population speaks a variety of English that is sufficiently different from the English used as the language of instruction in schools of the board that it is appropriate to offer an ESL or ESD program to pupils from those countries. O. Reg. 145/04, s. 25 (2).
Language allocation, French-language boards
26. The amount of the language allocation for a French-language district school board for the fiscal year is the total of the amounts determined under the following paragraphs: 1. The French as a first language amount for the board for the fiscal year. 2. The Native language amount for the board for the fiscal year. 3. The ALF/PDF amount for the board for the fiscal year. O. Reg. 145/04, s. 26.
French as a first language amount
27. The French as a first language amount for a French-language district school board for the fiscal year is the total of the amounts determined under the following paragraphs:  1. Multiply $436.32 by the number of elementary school pupils of the board on October 31, 2004. 2. Multiply $704.57 by the 2004-2005 day school average daily enrolment of the board, counting only secondary school pupils of the board. 3. Multiply $11,597 by the number of elementary schools of the board that are governed for the first time by the board in September, 2004. O. Reg. 145/04, s. 27.
Distant schools allocation
29. (1) The amount of the distant schools allocation for a district school board for the fiscal year is the sum of the amounts referred to in subsection (2). O. Reg. 145/04, s. 29 (1). (2) The amounts mentioned in subsection (1) are, (a) the elementary school principals amount determined under subsection (3); (b) the secondary school principals amount determined under subsection (4); (c) the amount that was determined in respect of the board under paragraph 3 of subsection 29 (3) of the 2003-2004 grant regulation; (c.1) the rural schools in-school administration amount set out in Column 2 of Table 19 opposite the name of the board; and (d) in the case of the Kenora Catholic District School Board, $32,135. O. Reg. 145/04, s. 29 (2); O. Reg. 287/04, s. 1. (3) The elementary school principals amount is determined as follows: 1. Take the 2004-2005 day school average daily enrolment of elementary school pupils of the board. 2. Multiply the number determined under paragraph 1 by $264.18. 3. Divide the number determined under paragraph 2 by $96,105. 4. Divide the number determined under paragraph 3 by the number of elementary schools of the board in which pupils were enrolled in day school programs in the school in the 2004-2005 school year. 5. If the number determined under paragraph 4 is equal to or greater than 0.69, the elementary school principals amount is zero. 6. If the number determined under paragraph 4 is less than 0.69, the elementary school principals amount is determined as follows: i. Subtract the number determined under paragraph 4 from 0.69. ii. Multiply the number determined under subparagraph i by $96,105. iii. Multiply the amount determined under subparagraph ii by the number of elementary schools of the board in which pupils were enrolled in day school programs in the school in the 2004-2005 school year. O. Reg. 145/04, s. 29 (3). (4) The secondary school principals amount is determined as follows: 1. Take the 2004-2005 day school average daily enrolment of secondary school pupils of the board. 2. Multiply the number determined under paragraph 1 by $115.26. 3. Divide the number determined under paragraph 2 by $104,810. 4. Divide the number determined under paragraph 3 by the number of secondary schools of the board in which pupils were enrolled in day school programs in the school in the 2004-2005 school year. 5. If the number determined under paragraph 4 is equal to or greater than 0.4, the secondary school principals amount is zero. 6. If the number determined under paragraph 4 is less than 0.4, the secondary school principals amount is determined as follows: i. Subtract the number determined under paragraph 4 from 0.4. ii. Multiply the number determined under subparagraph i by $104,810. iii. Multiply the amount determined under subparagraph ii by the number of secondary schools of the board in which pupils were enrolled in day school programs in the school in the 2004-2005 school year. O. Reg. 145/04, s. 29 (4).
Debt charges allocation
38. (1) The amount of the debt charges allocation for a district school board for the fiscal year is the sum of, (a) the total amount of principal and interest paid by the board in the fiscal year in respect of the permanently financed debt of the board; and (b) the total amount payable in the fiscal year in respect of the financing arranged to refinance the board’s non-permanently financed debt, including the amount of any payments required to be made in the year to a reserve account or sinking fund and the amount of reasonable expenses. O. Reg. 145/04, s. 38 (1). (2) In this section, “non-permanently financed debt” means, in respect of a board, the amount listed in Column 3 opposite the name of the board in Table 15; (“dette sans financement permanent”) “permanently financed debt” means, in respect of a board, the amount that is listed in Column 2 opposite the name of the board in Table 15. (“dette avec financement permanent”) O. Reg. 145/04, s. 38 (2).
Compliance
40. Every district school board shall manage its estimates process and its expenditures so as to ensure compliance with the requirements of sections 41 to 45. O. Reg. 145/04, s. 40.
Required spending, special education
42. (1) Subject to subsection (2), a district school board shall ensure that the amount it spends in the fiscal year on special education for pupils of the board is not less than the amount of the board’s special education allocation for the fiscal year. O. Reg. 145/04, s. 42 (1). (2) If a board’s net expenditure on special education for its pupils in the fiscal year is less than the amount required under subsection (1), the board shall place the difference in the board’s special education reserve fund. O. Reg. 145/04, s. 42 (2). (3) For the purposes of this section, a board’s net expenditure on special education in the fiscal year is determined as follows: 1. Add the part of the amount that is in the board’s reserve fund under subsection 233 (1) of the Act on August 31, 2005, immediately before the transfer under subsection 233 (2) of the Act, that is attributable to special education to the board’s expenditure on special education for its pupils in the 2004-2005 fiscal year. 2. Deduct the following amounts from the amount determined under paragraph 1: i. The amount of any transfers from the board’s special education reserve fund in the fiscal year. ii. The amounts of any other transfers from reserves in the fiscal year that were applied against the board’s expenditure on special education for its pupils. iii. Any revenue from other sources received by the board in the fiscal year that is spent by the board in the fiscal year on special education for its pupils. iv. Any expenditures on special education for its pupils in the fiscal year that were not authorized by the board prior to May 30, 2005. O. Reg. 145/04, s. 42 (3); O. Reg. 397/05, s. 3. (4) This section shall not be interpreted as limiting the amount that a board may spend on special education. O. Reg. 145/04, s. 42 (4).
Amounts spent by district school board in respect of distant schools
43. (1) Subject to subsection (2), a district school board shall ensure that the amount it spends in the fiscal year for the purposes set out in subsection (4) in respect of distant schools of the board is not less than the total of the amounts that were determined under paragraphs 1, 2 and 3 of subsection 42.1 (1) of the 2003-2004 grant regulation. O. Reg. 145/04, s. 43 (1). (2) If a board’s net expenditure on distant schools of the board in the fiscal year is less than the amount required under subsection (1), the board shall place the difference in the board’s distant schools reserve fund. O. Reg. 145/04, s. 43 (2). (3) For the purpose of this section, a board’s net expenditure on distant schools of the board in the fiscal year is determined as follows: 1. Add the part of the amount that is in the board’s reserve fund under subsection 233 (1) of the Act on August 31, 2005, immediately before the transfer under subsection 233 (2) of the Act, that is attributable to expenditures for the purposes set out in subsection (4) in respect of distant schools of the board to the board’s expenditures for the purposes set out in subsection (4) in respect of distant schools of the board. 2. Deduct the following amounts from the amount determined under paragraph 1: i. The amount of any transfers from the board’s distant school reserve fund in the fiscal year. ii. The amounts of any other transfers from reserves in the fiscal year that were applied for the purposes set out in subsection (4) in respect of distant schools of the board. iii. Any revenue from other sources received by the board in the fiscal year that is spent by the board in the fiscal year for the purposes set out in subsection (4) in respect of distant schools of the board. O. Reg. 145/04, s. 43 (3). (4) The purposes referred to in subsection (3) are the following: 1. To ensure sufficient teaching staff to provide quality curriculum. 2. To provide for full-time adult presence. 3. To acquire learning resources and materials. 4. To meet the operational costs of distant schools. O. Reg. 145/04, s. 43 (4). (5) This section shall not be interpreted as limiting the amount that a board may spend for the purposes set out in subsection (4) in respect of distant schools of the board. O. Reg. 145/04, s. 43 (5). (6) For the purposes of this section, distant school has the same meaning as in subsection 29 (1) of the 2003-2004 grant regulation. O. Reg. 145/04, s. 43 (6). (7) For the purposes of subsection (2), the percentage of any amount placed in the board’s reserve fund for program improvements in the fiscal year that the board reports as a net expenditure on distant schools in its annual financial statements to the Ministry is treated as an amount placed in the board’s distant schools reserve fund. O. Reg. 375/04, s. 3.
Required spending, capital assets
44. (1) Subject to subsection (2), a district school board shall ensure that an amount equal to the total of the following amounts determined for the board under section 37 is spent in the fiscal year on the acquisition of capital assets: 1. The amount for school renewal. 2. The amount for new pupil places. 3. The amount for outstanding capital commitments. O. Reg. 145/04, s. 44 (1). (2) If a board’s net expenditure in the fiscal year on the acquisition of capital assets is less than the total amount determined under subsection (1), the board shall place the difference in the board’s pupil accommodation allocation reserve fund. O. Reg. 145/04, s. 44 (2). (3) For the purposes of this section, a board’s net expenditure in the fiscal year on the acquisition of capital assets is determined by deducting the following amounts from its expenditures in the fiscal year on the acquisition of capital assets: 1. The amounts of any transfers in the fiscal year from the pupil accommodation allocation reserve fund. 2. The amounts of any transfers in the fiscal year from the proceeds of disposition reserve fund that were applied in the fiscal year against expenditures for the acquisition of capital assets. 3. The amounts of any transfers in the fiscal year from other reserves, other than education development charge reserve funds, that were applied in the fiscal year against expenditures for the acquisition of capital assets. 4. Any revenue from other sources received by the board in the fiscal year that is spent by the board in the fiscal year on the acquisition of capital assets. O. Reg. 145/04, s. 44 (3). (4) This section shall not be interpreted as limiting the amount that a board may spend on the acquisition of capital assets. O. Reg. 145/04, s. 44 (4).
Maximum administration and governance expenditures
45. (1) A district school board shall ensure that its net administration and governance expenditures in the fiscal year do not exceed its administration and governance limit. O. Reg. 145/04, s. 45 (1). (2) The amount of the board’s administration and governance limit for the fiscal year is the amount determined as follows: 1. Subtract the board’s administration and governance expenditures for the fiscal year from the board’s administration and governance allocation for the fiscal year. 2. Add to the amount determined in paragraph 1 the portion of the board’s flexibility fund, i. that is not allocated under paragraph 44 of subsection 41 (5), and ii. that is allocated by the board to the administration and governance limit. O. Reg. 145/04, s. 45 (2). (3) For the purposes of this section, (a) an expenditure by a board is an administration expenditure if it is an expenditure categorized in the Ministry’s Uniform Code of Accounts as an administration expenditure; and (b) an expenditure by a board is a governance expenditure if it is an expenditure categorized in the Ministry’s Uniform Code of Accounts as a governance expenditure. O. Reg. 145/04, s. 45 (3). (4) For the purposes of this section, a board’s net administration and governance expenditures in the fiscal year is determined as follows: 1. Determine the sum of the administration expenditures made by the board in the fiscal year and the governance expenditures made by the board in the fiscal year. 2. Add the part of the amount that is in the board’s reserve fund under subsection 233 (1) of the Act on August 31, 2005, before the transfer under subsection 233 (2) of the Act, that is attributable to administration and governance to the amount determined under paragraph 1. 3. Deduct the following amounts from the amount determined under paragraph 2: i. The amounts of any transfers from reserves in the fiscal year that were applied against the board’s administration expenditures or governance expenditures. ii. Any revenue from other sources received by the board in the fiscal year that is spent by the board in the fiscal year on board administration expenditures or governance expenditures. O. Reg. 145/04, s. 45 (4).
Flexibility fund
46. The amount of a district school board’s flexibility fund for the fiscal year is the greater of, (a) the amount of the board’s flexibility fund for its 2003-2004 fiscal year, as determined under section 45 of the 2003-2004 grant regulation; and (b) the sum of the board’s local priorities amount for its 2004-2005 fiscal year, as determined under subsection 13 (3), and the adjustment for declining enrolment, if any, determined under section 39. O. Reg. 145/04, s. 46. PART III    GRANTS TO SCHOOL AUTHORITIES
Grants to s. 68 boards
48. (1) A section 68 board is paid a grant in an amount determined as follows: 1. Take the expenditure of the board for the fiscal year that is acceptable to the Minister for grant purposes, excluding, i. expenditures for debt charges, ii. expenditures for the purchase of capital assets, iii. expenditures for the restoration of destroyed or damaged capital assets, and iv. provisions for reserves for working funds and provisions for reserve funds. 2. Deduct the revenue of the board for the fiscal year, not including revenue from, i. legislative grants, ii. an organization on whose property a school of the board is located, and iii. refunds of expenditure of the kind described in subparagraph 1 i, ii or iii. O. Reg. 145/04, s. 48 (1). (2) Subsection (3) applies if, (a) a section 68 board makes expenditures to purchase special equipment in accordance with the publication entitled “Special Education Funding Guidelines: Intensive Support Amount (ISA) Level 1 and Special Incidence ISA — 2004-05”, dated Spring, 2004, for a pupil of a section 68 board and the pupil enrols in a school operated by a district school board or by a different section 68 board during the fiscal year; or (b) a claim for special equipment for a pupil of a section 68 board has been approved and the pupil enrols in a school operated by a different section 68 board during the 2003-2004 school board fiscal year. O. Reg. 145/04, s. 48 (2). (3) The special equipment referred to in subsection (2) must move with the pupil to the new board, unless in the opinion of the new board it is not practical to move the equipment. O. Reg. 145/04, s. 48 (3). PART IV   PAYMENTS TO GOVERNING AUTHORITIES
Definitions
49. In this Part, “Crown establishment” means an establishment maintained by a Department of the Government of Canada, a federal Crown company, The Royal Canadian Mounted Police or Atomic Energy of Canada Limited, on lands held by the Crown in right of Canada that are not assessable for school purposes, and includes a reserve as defined in the Indian Act (Canada); (“établissement de la Couronne”) “reserve” means a reserve within the meaning of the Indian Act (Canada). (“réserve”) O. Reg. 145/04, s. 49.
Pupil not resident in board’s jurisdiction
50. (1) This section applies to a pupil who is not resident in a Crown establishment and who resides in a territorial district on land that is not in the area of jurisdiction of a board and attends a school supported by local taxation in Manitoba or Quebec. O. Reg. 145/04, s. 50 (1). (2) The Minister shall pay the governing authority of the school attended by the pupil the amount agreed on between the governing authority and the Minister. O. Reg. 145/04, s. 50 (2).
Pupil resident in board’s jurisdiction
51. (1) This section applies if, (a) a pupil who resides in a territorial district is resident in the area of jurisdiction of a board or on a Crown establishment and attends an elementary school supported by local taxation in Manitoba or Quebec; and (b) the Minister is of the opinion that, (i) daily transportation to the elementary school in Ontario that the pupil would otherwise attend is impracticable due to distance and terrain, and (ii) the provision of board, lodging and weekly transportation is impracticable because of the age or disability of the pupil. O. Reg. 145/04, s. 51 (1). (2) The Minister shall pay the governing authority of the elementary school attended by the pupil the amount agreed on between the governing authority and the Minister. O. Reg. 145/04, s. 51 (2).
Pupil attending school on reserve
52. (1) This section applies if a pupil who resides in a territorial district, (a) is not resident in the area of jurisdiction of a board and is not resident on a Crown establishment; and (b) attends a school on a reserve that is operated by, (i) the Crown in right of Canada, or (ii) a band, the council of a band or an education authority, if the band, council of a band or education authority is authorized by the Crown in right of Canada to provide education for Indians. O. Reg. 145/04, s. 52 (1). (2) The Minister shall pay the governing authority of the school attended by the pupil the amount agreed on between the governing authority and the Minister. O. Reg. 145/04, s. 52 (2).