Full day junior kindergarten and kindergarten accommodation amount
 68. (1) The full day junior kindergarten and kindergarten accommodation amount is determined as follows: 1. Take the total of the following amounts: i. The amount determined under paragraph 1 of subsection 69 (1) of the 2022-2023 grant regulation. ii. The amount determined under subsection 69 (1) of the 2022-2023 grant regulation. 2. Take the maximum capital funding amount for full day junior kindergarten and kindergarten accommodation, as specified for the board in Table 52. 3. Subtract the amount determined under paragraph 1 from the amount determined under paragraph 2. 4. Determine the total capital asset costs incurred by the board in the current fiscal year, and reported on or before August 31 of the current fiscal year, for the acquisition of temporary pupil accommodations needed for the provision of full day junior kindergarten and kindergarten, but not including the costs determined under paragraph 16. 5. Determine the total capital asset construction costs incurred by the board in the current fiscal year, and reported on or before August 31 of the current fiscal year, for full day junior kindergarten and kindergarten accommodation. 6. Determine the total capital asset costs incurred by the board in the current fiscal year, and reported on or before August 31 of the current fiscal year, for the acquisition of furniture or equipment described in subsection (2) needed for full day junior kindergarten and kindergarten accommodation. 7. Total the amounts determined under paragraphs 4, 5 and 6. 8. Take the lesser of the amounts determined under paragraphs 3 and 7. 9. Subtract the amount determined under paragraph 8 from the amount determined under paragraph 3. 10. Multiply the maximum capital funding amount for full day junior kindergarten and kindergarten accommodation, as specified for the board in Table 52, by 0.05. 11. Multiply the amount determined under paragraph 10 by 0.5. 12. Take the lesser of the amounts determined under paragraphs 9 and 10. 13. Take the lesser of the amounts determined under paragraphs 11 and 12. 14. Take the lesser of the amount determined under paragraph 12 and $50,000. 15. Take the greater of the amounts determined under paragraphs 13 and 14. 16. Determine the total costs incurred by the board in the current fiscal year, and reported on or before August 31 of the current fiscal year, for the relocation or installation of temporary pupil accommodations needed for the provision of full day junior kindergarten and kindergarten that were owned by the board on August 31, 2011. 17. Determine the total costs incurred by the board in the current fiscal year, and reported on or before August 31 of the current fiscal year, for operating leases for temporary pupil accommodations needed for the provision of full day junior kindergarten and kindergarten. 18. Total the amounts determined under paragraphs 16 and 17. 19. Take the lesser of the amounts determined under paragraphs 15 and 18. 20. Take the total of the following amounts: i. The amount determined under paragraph 18 of subsection 56 (1) of the 2011-2012 grant regulation. ii. The amount determined under paragraph 18 of subsection 57 (1) of the 2012-2013 grant regulation. iii. The amount determined under paragraph 23 of subsection 57 (1) of the 2013-2014 grant regulation. iv. The amount determined under paragraph 28 of subsection 58 (1) of the 2014-2015 grant regulation. v. The amount determined under paragraph 23 of subsection 58 (1) of the 2015-2016 grant regulation. vi. The amount determined under paragraph 23 of subsection 60 (1) of the 2016-2017 grant regulation. vii. The amount determined under paragraph 23 of subsection 63 (1) of the 2017-2018 grant regulation. viii. The amount determined under paragraph 23 of subsection 64 (1) of the 2018-2019 grant regulation. ix. The amount determined under paragraph 23 of subsection 64 (1) of the 2019-2020 grant regulation. x. The amount determined under paragraph 23 of subsection 66 (1) of the 2020-2021 grant regulation. xi. The amount determined under paragraph 23 of subsection 67 (1) of the 2021-2022 grant regulation. 21. Subtract the amount determined under paragraph 20 from the amount determined under paragraph 10. 22. Take the amount determined as follows: i. If the amount determined under paragraph 21 is less than or equal to zero, the amount is zero. ii. If subparagraph i does not apply, the amount is determined by subtracting the amount determined under paragraph 20 from the amount determined under paragraph 10. 23. Take the lesser of the amounts determined under paragraphs 19 and 22. 24. Total the amounts determined under paragraphs 8 and 23. (2) The furniture and equipment referred to in paragraph 6 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 April 2023. One-time Realignment Mitigation Allocation