Financial Reporting Ontario by liaoqinmei

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									              GUIDE TO COMPLETING THE 2009-10 FINANCIAL
                            STATEMENTS FORMS
                 Section 68 School Authorities (Hospital Boards)
   GENERAL INSTRUCTIONS:

           1. The Financial Statements workbook is “protected” with the exception of unshaded
           cells which are for data entry.

           2. Any questions pertaining to this workbook are to be directed to Emily Wells at (416)
           326-1155 or emily.wells@ontario.ca.

           3. Upon completion of the Financial Statements, please submit two hard copy printouts of
           the signed statements, including the auditor’s report and notes to the financial statements
           to:

           Ms. Diane Strumila
           Project Manager, Grant Services
           Financial Analysis and Accountability Branch
           17th Floor, Mowat Block
           900 Bay Street
           Toronto, Ontario M7A 1L2

           4. A copy of the electronic version of the Financial Statements and notes to the financial
           statements should also be e-mailed to the following mailbox: financials.edu@ontario.ca.

           5. Boards are required to submit their financial statements to the ministry by December
           15, 2010.

   NOTES TO THE FINANCIAL STATEMENTS
   Boards are reminded to file the management report or include a comment thereon in the notes to
   the financial statements. We encourage you to visit our FAAB extranet site for a listing of
   illustrative notes to your financial statements. They can be accessed at the following site:
   http://faab.edu.gov.on.ca
   Please select Public Sector Accounting Board (PSAB) under the left column and follow this link
   to the training manual section and finally, illustrative notes to your financial statements.

SUMMARY OF CHANGES
The following schedules have been deleted, either to conform to PSAB or because they are not applicable
to Section 68 School Authorities:
        Schedule 2.1 – Schedule of Operating Fund
        Schedule 2.2 – Schedule of Capital Fund
        Schedule 2.3 – Schedule of Reserve Funds
        Schedule 2.4 – Schedule of School Activities Fund
        Schedule 3 – Capital Fund – Expenditures and Financing

INSTRUCTIONS FOR THE COMPLETION OF FINANCIAL STATEMENTS:
The 2009-10 financial statements consist of the following worksheets:

1. Cover sheet - Please select your respective board number from the “drop-down” box.
2. Table of Contents – An Index of Schedules and their respective page numbers.

3. Schedule 1 – Consolidated Statement of Financial Position - The name of this form has been
   changed from the Statement of Financial Position, to Consolidated Statement of Financial Position.
   The presentation of the form has been changed to conform to Public Sector Accounting Board
   (PSAB) section PS-1200 and guideline PSG-4 with respect to the presentation of funds and reserves.
   As per PSG-4, paragraph 7, when a government chooses to provide information about any funds or
   reserves, it does so only in the notes and schedules and not on the statement of financial position.
   Therefore the following changes have been made:

               The name of the difference between liabilities and financial assets (item 3) has been
                changed from Net Financial Asset (Liabilities), to Net Debt
               The name of the sum of Net Debt (item 3) and Non-Financial Assets (item 4.4) has been
                changed from Net Assets, to Accumulated Surplus (Deficit)
               Fund balances and Amounts to be recovered have been removed

    The information for this schedule comes from data entered on Schedule 7; no other data entry is
    required.

4. Schedule 1.1 – Consolidated Statement of Operations – The name of this form has been changed
   from Statement of Financial Activities to Consolidated Statement of Operations. The presentation of
   the form has been changed to conform to PSAB sections PS-1200 and PSG-4 with respect to the
   presentation of funds and reserves.

    This statement shows the revenues and expenses, and calculates the annual and accumulated
    surplus/(deficit). The 2009-10 Actual column is populated from data entered on Schedules 5, 9, and
    10. The 2008-09 Actual and 2009-10 Budget columns must be entered by the board.

    2009-10 Budget Restatement (for financial statements comparative purposes):
    Boards did not budget specifically for the Tangible Capital Assets (TCA), and for amortization,
    therefore certain balances under the 2009-10 Budget column need to be restated for the 2009-10
    Financial Statements per PS1200.

    The following budgeting reconciliations are required for the 2009-10 Financial Statements:

    Item 3.1 – Accumulated Surplus / (Deficit) at beginning of year:

    The accumulated surplus is made up of the fund balances (generally positive/surplus) and amounts to
    be recovered (ATBR) balances (generally negative/deficit). Boards did not budget for the amounts to
    be recovered (ATBR), therefore, boards will have to use the actual 2008-09 financial statement
    closing balance to restate the 2009-10 budget opening balance. Boards did budget their fund balances,
    so the fund balance will come from the 2009-10 Estimates.

    Boards also did not budget for the change in accounting policy (PS3150). The impact of this is that
    the implementation of TCA will increase the accumulated surplus by the net TCA balance at
    September 1, 2009. The actual number will be used, since a budget amount is not available.
 The restated amount is calculated as:

 Budget - From 2009-10 Estimates
    Operating Fund Sept 1, 2009                                                    XX
    Capital Fund Sept 1, 2009                                                      XX
    Reserve Fund Sept 1, 2009                                                      XX
    School Activities Fund Sept 1, 2009                                            XX
 Actual - From 2008-09 Financial Statements
    ATBR – Total amount at Aug 31, 2009                                            (XX)
 Actual - From 2009-10 Financial Statements
    Net Book Value of TCA – Sept 1, 2009                                           XX
 Accumulated Surplus/(Deficit) at the beginning of year (restated)                 XX

 To help locate the above balances see Table 1 below.

 Table 1 – Location of required balances for restatement of Item 3.1 (Accumulated Surplus/(Deficit) at
 beginning of year
Required Balance                         Where to locate balance
                                         Forms                   Schedule                     Item/Column
Operating Fund Sept 1, 2009              2009-10 Estimates       Schedule 2.1 -               Item 8.1
                                                                 Schedule of Operating
                                                                 Fund
Capital Fund Sept 1, 2009                2009-10 Estimates       Schedule 2.2 –               Item 7.1
                                                                 Schedule of Capital
                                                                 Fund
Reserve Fund Sept 1, 2009                2009-10 Estimates       Schedule 2.3 –               Item 4.1
                                                                 Schedule of Reserve
                                                                 Funds
School Activities Fund Sept 1, 2009      2009-10 Estimates       Schedule 2.4 –               Item 5.1
                                                                 Schedule of School
                                                                 Activities
ATBR – Total amount – Aug 31,            2008-09 Financial       Schedule 1 –                 Item 7 Col. 2008-09
2009                                     Statements              Statement of Financial
                                                                 Position
Net book value of TCA – Sept 1,          2009-10 Financial       Schedule 3C – Net            Opening Balance at
2009                                     Statements              Book Value                   Sept 1 Column, Total
                                                                                              NBV item

 Item 2.4 Pupil Accommodation (2009-10 Budget):
 Boards are required to restate the 2009-10 Budget Column for the Pupil Accommodation expense
 (item 2.4). Please note that this restatement will not be applicable to Authorities that did not
 capitalize any assets in the 2009-10 Estimates or Financial Statements.

 For the 2009-10 Budget (Restated) boards will need to restate the pupil accommodation expense
 based on their pupil accommodation expenditure from the 2009-10 Estimates, using their estimated
 TCA expenditures from Schedule 3 (Column 0.1.1) of the 2009-10 Estimates (not applicable to
 Section 68 School Authorities), and their actual minor TCA additions, amortization and write downs
 from Schedule 3C of the 2009-10 Financial Statements.
   The restated amount is calculated as:

   Budget - From 2009-10 Estimates
      Pupil accommodation expenditure                                            XX
      Less: Estimated Capital Expenditures                                       (XX)
   Actual - From 2009-10 Financial Statements
      Less: Minor TCA additions                                                  (XX)
      Plus: Amortization and write downs                                         XX
   Restated – Pupil Accommodation Expense                                        XX

   To help locate the above balances see Table 2 below.
   Table 2 – Location of required balances for restatement of 2009-10 Budget, item 2.5
 Required Balance                       Where to locate balance
                                        Forms                   Schedule                   Item/Column
 Pupil accommodation expenditure        2009-10 Estimates       Schedule 1.1 –             Item 2.5, 2009-10
                                                                Statement of Financial     Budget Column
                                                                Activities
 Estimated Capital Expenditures         2009-10 Estimates       Schedule 3 – Capital       Total of Column 0.1.1
                                                                Fund – Page 1 -
                                                                Expenditures
 Minor TCA additions                    2009-10 Financial       Schedule 3C – Gross        Sum of Furniture &
                                        Statements              Book Value                 Equipment, Computer
                                                                                           Hardware & Software
                                                                                           and Vehicles from the
                                                                                           additions column
 Amortization and write downs              2009-10 Financial     Schedule 3C –             Grand Total of
                                           Statements            Accumulated               Amortization and
                                                                 Amortization              Write Down Columns

   Note: Boards are required to distribute the amortization expense and write downs into the five
   expense categories (Instruction, Administration, Transportation, Pupil Accommodation, and
   Other) for the 2009-10 Financial Statements. Likewise it would be expected that they would
   distribute the amortization expense and write downs portion of the restated balance into the
   specific expense categories (items 2.1, 2.2, 2.3, 2.6) under the 2009-10 Budget (Restated)
   Column.

5. Schedule 1.2 – Consolidated Statement of Cash Flow – The name of this form has been changed
   from Statement of Changes in Financial Position to Consolidated Statement of Cash Flow. The
   presentation of the form has been changed to conform to PSAB section PS-1200. Due to the
   presentation change, some of the terminology has changed and an additional classification has been
   added.

   In Schedule 1.2, cash and cash equivalents are equal to cash plus investments < 90 days minus
   temporary borrowing, and cash flows are classified by whether they are part of the Operating,
   Investing or Financing activities.
   Limited data entry is required for the 2009/10 fiscal year. The majority of the information comes
   from Schedules 1 and 1.1. You must enter information for the prior year.

6. Schedule 1.3 – Consolidated Statement of Change in Net Debt – This form has been added to
   conform to Public Sector Accounting Board (PSAB) section PS-1200.
    The statement of change in net debt reports the acquisition of tangible capital assets in the
    accounting period as well as other significant (prepaid expenses and supplies inventories) items that
    explain the difference between the surplus or deficit for the accounting period and the change in net
    debt in the period. The schedule will track the Tangible Capital Asset activity as well as the other
    non-financial asset activity.

    There is a requirement that budget comparatives be reported in this statement. However, given that
    this is the first year of implementation and that budget numbers are not readily available for proper
    disclosure, boards would not be required to report numbers under that column in the forms.

    The statement of change in net debt reports the acquisition of tangible capital assets in the accounting
    period as well as other significant (prepaid expenses and supplies inventories) items that explain the
    difference between the Annual Surplus (Deficit) (item 1) and the change in net debt in the period
    (item 4).

    2009-10 Actual
    The amounts pre-populated for Tangible Capital Asset Activity (items 2.1-2.5) are forwarded from
    Schedule 3C (Tangible Capital Asset Continuity).

    Items 3.1 to 3.4 (Other Non-Financial Asset Activity): Boards are required for PSAB purposes to
    record the inflows and outflows of prepaid expenses and inventories of supplies. In prior years only
    the net impact was required. Boards would obtain this information from their general ledger.

    Prior Year Column (2008-09 Actual):
    Due to the addition of this schedule, boards will need to complete prior year’s Actual (2008-09
    Actual) column for the first time. Boards will be required to use their prior year Financial Statement
    forms and general ledger to complete this column. In future years boards will only need to carry
    forward the prior year’s Schedule 1.3 amounts.

7. Schedule 3C – Tangible Capital Assets Continuity Schedule – This is a new schedule for the 2009-
   10 financial statements. It summarizes amounts that are capitalized as per the TCA Guide and are
   fully accounted for in the 2009-10 financial statements per Public Sector Handbook Section PS3150.
   (Please note that the TCA Guide can be found at http://faab.edu.gov.on.ca/CAImplementation.htm.)

    Expenditures on capital items (e.g. computers, furniture and equipment) that meet the capitalization
    thresholds outlined in the TCA Guide must be capitalized on Schedule 3C, and amortized on
    Schedule 10, in order to conform to PSAB.

    Schedule 3C has three sections: Cost, Accumulated Amortization, and Net Book Value and
    Disposals. In the Cost section, enter the opening balance of any tangible capital assets as at
    September 1, 2009. Enter any additions and disposals/deemed disposals. In the Accumulated
    Amortization section, enter the amortization expense, write-downs and disposals and deemed
    disposals. In the NBV section, enter any proceeds of disposition (POD) as well as any gain or loss on
    disposal.

8. Schedule 5 – Detail of Accumulated Surplus (Deficit) – This schedule was formerly known as
   Reserve Funds (Internally Restricted) Statement of Continuity. It has been deleted to conform to
   PSAB Sections PS-1200 and PSG-4 with respect to the presentation of funds and reserves.
   Schedule 5 will now be called Detail of Accumulated Surplus/(Deficit). This schedule has been
   added to conform to PSAB Section PS-1200, paragraph 37, requiring the board to report, on their
   statement of financial position, their accumulated surplus or deficit. This amount is defined as the
   residual interest in its assets after deducting its liabilities.

   Essentially, this schedule will track the accumulated surplus/(deficit), replacing the former
   presentation of funds and amounts to be recovered (ATBR). The following table shows where
   amounts previously recorded in funds and ATBR should now be reported:

Item                             2008-09 FS                         2009-10 FS
Operating Fund                   Schedule 2.1                       Schedule 5, line 1.1
Reserve Fund: Reserve for        Schedule 5                         Schedule 5, line 1.1
Working Funds
Reserve Fund: Retirement         Schedule 5                         Schedule 5, line 2.1
Gratuities
Reserve Fund: Other              Schedule 5                         Schedule 5, lines 2.6-2.10
(Operating)
Reserve Fund: Other (Capital)    Schedule 5                         Schedule 5, lines 2.11-2.15
ATBR – Employee Future           Schedule 1                         Schedule 5, line 4.1
Benefits
ATBR – Interest to be            Schedule 1                         Schedule 5, line 4.2
Accrued
ATBR – Vacation Accrued          Schedule 1                         Schedule 5, line 4.3
School Activities Fund           Schedule 2.4                       Schedule 5, line 4.4

   In the column called In-Year Increase/Decrease, lines 1.1 to 2.15, enter any activity during the year –
   earnings or spending in each accumulated surplus account. The In-Year Increase/Decrease for lines
   4.1 to 4.3 will be automatically populated based on amounts reported on Schedule 10ADJ. For line
   4.4, it is populated based on amounts entered on Schedules 9 and 10. For line 4.5, it is populated
   based on amounts entered on Schedule 3C.

9. Schedule 5.1 – Deferred Revenues – This schedule should be completed by any Section 68 School
   Authority that is reporting deferred revenues on Schedules 1 and 7.

   Many of the current accountability and compliance mechanisms of the grant regulations and other
   regulations require boards to set aside unspent grant allocations until they are spent on their intended
   purpose. Additionally, sometimes third parties impose a restriction on how amounts can be spent.
   Under PSAB, these externally restricted amounts are reported as deferred revenue (a liability) until
   the restriction is fulfilled.

   This schedule provides the information required to report on deferred revenue set up by regulation or
   legislation, as well as third party amounts. It reports the continuity information relating to the balance
   sheet account called Deferred Revenue. All deferred revenues are to be recorded on this schedule.

   Transfers to deferred revenue are the amounts put into (column 2) and transfers out of deferred
   revenue are amounts taken out of (column 4) the deferred revenue liability account. The decrease in
   deferred revenue is the amount recognized as revenue in the current year, and will be populated on
   Schedule 9.
   Any earnings on deferred revenue that are required to be used for the same purpose as the initial
   deferred revenue amount will be recorded in column 3. If earnings are not required to be used for the
    same purpose as the initial deferred revenue amount, then the earnings will be recorded on Schedule 9
    as interest. The board will enter this amount on Schedule 9 at item 6.1.

10. Schedule 6 – Trust Funds Administered by the Board – Where a Section 68 School Authority
    administers trust funds, this schedule should be completed.

11. Schedule 7 – Detail of Consolidated Statement of Financial Position– This schedule provides
    information that is then summarized on the Consolidated Statement of Financial Position. The title
    has been changed in 2009-10 from Statement of Financial Assets, Financial Liabilities, and Non-
    Financial Assets.

12. Schedule 9 – Revenues – The name of this form has changed from Operating Fund – Revenues, to
    Revenues. Since funds will no longer be presented under PSAB (as per PS-1200), all of the operating
    revenues that were previously recorded in the funds (operating, capital, reserve and school activities
    funds) will now be recorded on Schedule 9. This schedule has been reorganized to align the headings
    in Schedule 9 with the summary categories presented on Schedule 1.1 (Consolidated Statement of
    Operations).

13. Schedule 10 – Expenses – The name of this form has changed from Operating Fund – Expenditures,
    to Expenses. Information will continue to be entered on an expense (accrual) basis, not an
    expenditure (cash) basis. Since funds will no longer be presented under PSAB (as per PS-1200), all
    of the expenses that were previously recorded in the funds (operating, capital, reserve and school
    activities funds) will now be recorded on Schedule 10.

    Since TCA is being capitalized per PSAB (PS-3150), capital spending that meets the capitalization
    threshold per the TCA Guide will not be expensed on Schedule 10; they will be recorded on Schedule
    3C – Tangible Capital Asset Continuity Schedule. Only the amortization related to TCA will be
    recorded on Schedule 10.

    Amortization will be split into five categories:

    (i) Instruction
    (ii) Administration
    (iii) Transportation
    (iv) Pupil Accommodation
    (v) Other

    Capital expenses that do not meet the capitalization criteria per the TCA Guide will continue to be
    recorded in column 5 (Supplies and Services). Column 6 (Replacement Furniture and Equipment) has
    been deleted. Any expenses related to the replacement furniture and equipment that does not meet the
    capitalization criteria will also be recorded in column 5. Additional lines for Loss on Disposal of
    TCA have been added for the 2009-10 Financial Statements.

    In prior years, Schedule 1.1 (Consolidated Statement of Operations) had an adjustment for in-year
    increases/decreases in Prepaid Expenses and Inventories of Supplies and boards entered the cash
    amount on Schedule 10. Due to PSAB presentation changes (PS1200), prepaid expenses and
    inventories of supplies will no longer be separated out on the Statement of Financial Activities.
    Boards will now record the expenses (not cash amount) resulting from the use of a non-financial asset
    (prepaid expenses and inventories of supplies) on Schedule 10 under the appropriate expense category
    (ex. Instruction, Administration, etc.).
   NOTES:
              Other non-operating expenses on line 78 are to include only the extraordinary expenses
               as referred to in the Uniform Code of Accounts, restructuring expenses or expenses that
               are non-educational and for which the board receives offsetting revenues.

              Code point 5810 should be used to report NTIP expenses.

              Special Equipment Amounts (SEA) expenses should be reported at code point 5510.

14. Schedule 10ADJ –Adjustments for Compliance Purposes – The name of this form has changed
    from Operating Fund – Adjustments for Compliance Purposes, to Adjustments for Compliance
    Purposes.

   This form has been changed in that previously column 17 (Increase/(decrease) in Non-Financial
   Assets – not applicable to Section 68 School Authorities) has been deleted. This adjustment of the
   change in prepaids, supplies and inventories to expenses is no longer required according to PSAB.

   There are two new columns added: Amortization and Loss on Disposal of TCA (column 17) and
   School Generated Funds (column 18). The adjustments are required to restate to the compliance
   requirement, which for 2009-10, is still on a modified cash basis. The amounts reported here are
   populated from Schedule 10.

   Column 13 (Principal Payments & Increase in Sinking Funds on Long term Debt– not applicable to
   Section 68 School Authorities) is the same as prior years. Column 14 (Increase/(decrease) in
   Unfunded Liabilities – Interest Accrued – not applicable to Section 68 School Authorities) continues
   to exclude interest accrual on approved debt from compliance. Column 15 (Increase/(decrease) in
   Unfunded Liabilities – Vacation Accrued) remains the same approach for 2010-11; however, starting
   in 2011-12, this amount will no longer be excluded from compliance. As vacation accruals are
   determined by boards’ vacation policy, boards are encouraged to start looking at options to address
   this expense.

15. Schedule 10G – Supplementary Information on Employee Future Benefits – This form has been
    changed to obtain sufficient information from the boards to accommodate additional reporting
    requirements.

   The line reporting Retirement / Sick Leave Gratuity Plans has been broken down into two categories.
   The new reporting lines include:

                      Retirement Gratuity Plans
                      Post Employment Benefits

   There are three new reporting lines added:

                      Termination Benefits
                      OPSEU Pension Benefits
                      Other Pension Benefits

   Column 21 – This is a new column that has been added in the 2009-10 financial statements for boards
   to report the current year expenses as a result of the increase due to plan amendments.
This schedule provides a detailed breakdown of the benefit obligations by benefit type. The total
liability as of August 31, 2010 on Schedule 10G – line 10, column 4 should be equal to the total
Employee Benefits payable reported on Schedule 1 – line 2.6, column 1.

Schedule 10G reports information relating to the actuarially determined liabilities and expenses of
retirement benefits, post-employment benefits, compensated absences, termination benefits and
pension benefits as outlined in Section 3250 and 3255 of the PSA Handbook. Defined benefit plans
to be included here include retirement gratuity plans; retirement health, dental, and life plans for
retirees, post employment benefits and some types of pension arrangements. Self-insured benefit
obligations that arise from specific events that arise from time to time (i.e. event driven benefits),
such as obligations for worker’s compensation payments and long-term disability benefits are also
reported on this schedule.

Exclude from this schedule any defined contribution plans (Section 3250.095) and OMERS, as it is a
multi-employer defined benefit plan, which is treated as a defined contribution plan. Also exclude
from this schedule any short-term employee benefit plans (i.e. health and dental benefits to current
employees). The accounting for these plans is generally straightforward because no actuarial
assumptions are required. Please note however that information on any defined contribution plans
and OMERS are still required to be disclosed in the Notes to the Financial Statements (PS 3250.100).

All amounts reported in this table should follow the accounting guidelines provided in PS 3250 and
PS 3255 and should agree to the liabilities and expenses reported in the audited financial statements.
(Please refer to PSA Handbook Sections 3250 and 3255 for definitions of various terms related to this
schedule.)

Column 02: Benefits Expenses 2009-10

For retirement benefits, post-employment benefits and compensated absences that vest or accumulate,
the amount reported in this column should include:

       All components of the retirement benefits expenditure/expense as described in PS
        3250.019 including the current period benefit cost; cost of plan amendments; various other
        recognized amounts or amortized gains and losses as described in the section less any
        employee contributions during the period PLUS

       The retirement benefits interest expenditure/expense as described in PS 3250.020

(Note: Expenses related to post-employment benefits and compensated absences that vest or
accumulate follow the guidelines set out in Section 3250.19 and Section 3250.20 of the PSA
Handbook).

For event driven benefits such as worker’s compensation or self-insured long-term disability
payments and for termination benefits– the amount reported in this column should include:

       The expense recognized in the current year as per PS Section 3255.21-.34.

Column 03: Benefits Payments 2009-10

Report the cash payments made in respect of the plans such that Opening Liability + Benefit
Expenses – Benefits Payments = Closing Liability.
    Column 05: Unamortized Actuarial Losses/(Gains) as of August 31, 2010

    Periodically actuarial gains and losses arise from changes in the accrued benefit obligation and the
    plan assets resulting from: (a) experience different from that assumed; or (b) changes in an actuarial
    assumption.

    To the extent that these actuarial gains and losses have not yet been amortized there will be a
    difference between the liability reported on the Statement of Financial Position (Col 04 on Schedule
    10G) and the “Accrued Benefit Obligation”.

    Report the unamortized amount of these gains and losses in Col 05.

    Column 06: Accrued Benefit Obligation as of August 31, 2010

    The accrued benefit obligation comes from the latest actuarial report and is “the value of retirement
    benefits attributed to services rendered by employees and former employees to the accounting date”
    (PS 3250 Gloss).

    Columns 07–12: Estimates of Expenses and Payments in Future Years

    Provide estimates of the benefit expenses and payments (as described in columns 2 and 3 above) that
    will be incurred by the board over the next three years. This information should be based on the
    estimates provided to the boards in the actuarial report.

    Column 21: Current Year Actual Expenses for Increase Due to Plan Amendment

    The actual expense incurred as a result of increases due to plan amendments should be entered here.
    This amount is already part of what was entered under column 2.

16. Schedule of Enrolment 2009-10 – Complete the section entitled “Enrolment by Month” as of the last
    day of each month. You are asked to complete both the number of students and their related full-time
    equivalence (FTE). Next, complete the section entitled “Enrolment by Grade” as at October 31, 2009
    and their related FTE. Finally, complete the total pupil days for 2009/10 (this should be equivalent to
    the sum of the number of days that the pupils attend in 2009/10).
    Note: The total number of pupils enrolled by grade as of October 31, 2009 and its full-time
    equivalency should match code points S1002 and S1013.

17. Schedule of Calculation of 2009/10 Fiscal Year Legislative Grants – This schedule calculates your
    entitlement to grant. It is automatically populated from information input on previous schedules,
    therefore there is no data entry required on this schedule.

18. Calculation of Cost per Pupil for Tuition Fee purposes – This schedule shows the calculation
    required for the determination of tuition fees for a pupil whose parent or guardian does not reside in
    Ontario. There are no fees payable by one board to another board. It is automatically populated from
    information input on previous schedules, therefore there is no data entry required on this schedule.

19. Staffing – Report all staffing that corresponds to the salaries and wages column in schedule 10.
    REMINDER NOTES: Teacher assistants – general, this line will include both teacher assistants and
    personal care workers.

								
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