O. Reg. 157/11: Restricted Purpose Revenues
filed May 11, 2011 under Education Act, R.S.O. 1990, c. E.2
Skip to contentontario regulation 157/11
made under the
Education Act
Made: May 3, 2011
Filed: May 11, 2011
Published on e-Laws: May 16, 2011
Printed in The Ontario Gazette: May 28, 2011
Amending O. Reg. 193/10
(Restricted Purpose Revenues)
1. The definition of “legislative grant regulation” in section 1 of Ontario Regulation 193/10 is revoked and the following substituted:
“legislative grant regulation” means a regulation made under subsection 234 (1) of the Act; (“règlement sur les subventions générales”)
2. Section 3 of the Regulation is revoked and the following substituted:
Internal Audits
3. A district school board shall use the amount calculated as follows, in respect of a fiscal year, only for the purpose of internal audits:
1. Take the amount determined for internal audits (part of the board’s administration and governance allocation) under the legislative grant regulation for the fiscal year.
2. If applicable, add the portion of the amount determined for the OMERS contributions supplement (part of the grant payable to the board) under the legislative grant regulation that is attributable to internal audits.
3. If applicable, subtract the portion of the amount determined for public sector compensation restraint (part of the board’s cost adjustment and new teacher induction program allocation) under the legislative grant regulation that is attributable to internal audits.
3. (1) Subsection 4 (1) of the Regulation is revoked and the following substituted:
School renewal
4. (1) A board shall use the amount calculated as follows, in respect of a fiscal year, only for the purpose of school renewal expenditures within the meaning of subsection (3):
1. Take the amount determined for the board’s school renewal allocation under the legislative grant regulation for the fiscal year.
2. Subtract the amount calculated as follows:
i. Take the amount of the board’s depreciation for the fiscal year for tangible capital assets that are acquired as a result of expenditures made by the board that are school renewal expenditures within the meaning of subsection (3).
ii. Subtract the amount of the board’s deferred capital contributions recognized in revenue in the fiscal year, in respect of the assets referred to in subparagraph i. If the difference is a negative number, it is deemed to be zero.
(2) Subsection 4 (3) of the Regulation is amended by adding “most recent version of the” before “Ministry’s Uniform Code of Accounts” and by striking out “revised March 2010”.
4. The Regulation is amended by adding the following section:
School condition improvement
4.1 (1) A board shall use the amount determined for school condition improvement (part of the board’s pupil accommodation allocation) under the legislative grant regulations only for the purpose of school condition improvement expenditures within the meaning of subsection (2).
(2) An expenditure by a board is a school condition improvement expenditure if,
(a) it is categorized as a school renewal expenditure in the most recent version of the Ministry’s Uniform Code of Accounts, which is available for public inspection at the offices of the Education Finance Branch of the Ministry of Education and on the Ministry’s website; and
(b) it meets the criteria for capitalizing a tangible capital asset set out in the most recent version of the document entitled “School Board and School Authority Tangible Capital Assets: Provincial Accounting Policies and Implementation Guide”, which is available for public inspection at the offices of the Education Finance Branch of the Ministry of Education and on the Ministry’s website.
5. Subsections 5 (1) and (1.1) of the Regulation are revoked and the following substituted:
Special education
(1) Subject to subsection (2), a board shall use the amount calculated as follows, in respect of a fiscal year, only for the purpose of special education:
1. Take the amount determined for its special education allocation under the legislative grant regulation for the fiscal year.
2. If applicable, add the amount determined for the OMERS contributions supplement (part of the grant payable to the board) under the legislative grant regulation that is attributable to special education.
6. Subsection 6 (1) of the Regulation is revoked and the following substituted:
Special equipment
(1) Subject to subsection (2), a board shall use the amount calculated as follows, in respect of a fiscal year, only for the purpose of special equipment:
1. Take the amount determined for special equipment (part of the board’s special education allocation) under the legislative grant regulation for the fiscal year.
2. Subtract the sum of all approved special equipment claims, as described in the legislative grant regulation, made by the board for pupils of the board for the fiscal year.
7. Subsection 6.2 (3) of the Regulation is amended by adding “the most recent version of” before “the document entitled” and by “striking out “revised April 2010”.
8. Section 7 of the Regulation is amended by adding “Unless otherwise specified in a regulation made under the Act” at the beginning.
Commencement
9. This Regulation comes into force on the day it is filed.
Made by:
Pris par :
La ministre de l’Éducation,
Leona Dombrowsky
Minister of Education
Date made: May 3, 2011.
Pris le : 3 mai 2011.