Financial Accountability


Ministry Directives

As part of the administration of the Student-Focused Funding model, the ministry sets requirements in certain areas of a board's operation.

Enrolment

Pupil enrolment drives a major portion of the funding provided under the Student-Focused Funding model.

The ministry's system to gather pupil enrolment is made up of the enrolment registers, the School Reports and the course lists.

Subsection 8 (1), paragraph 8, of the Act requires all boards to maintain enrolment records in a format determined by the ministry. The ministry's enrolment registers, provided to the boards, contain guidelines and instructions on how to report pupil enrolment.

Boards report enrolment twice a year in the School October Reports and the School March Reports. Boards also provide other school statistical and staffing data in these reports – much of which is used by the ministry to calculate grants.

Course lists summarize data for funding purposes from continuing education and day school independent study registers. The course lists, provided to the boards, contain guidelines and instructions for reporting pupil enrolments.

Approvals

The Education Act and the financial regulations require approvals for certain allocations that are used in the calculation of grants. These approvals ensure that school board expenditures and activities are in compliance with program objectives.

The ministry gives approvals for special education grants, such as those for:

  • equipment (ISA 1);
  • students with moderate to high needs (ISA 2 and 3);
  • students with extreme needs (SIP); and
  • programs in care, treatment and correctional facilities.

The ministry also gives approval for the alternative use of reserve funds, board strike savings and funding for school authorities (isolate and hospital boards), to name a few.

Policy Directives

The ministry communicates information that will affect the board's policies and the board's financial administration through a series of numbered memoranda.

'SB' memoranda are issued to school boards to provide administrative information and provide clarification on financial matters.

'B' memoranda are issued to school boards to provide policy direction on funding policy and other financial matters.

Policy Program memoranda address a broad range of program policy issues and are issued to school boards to outline the ministry's expectations regarding the implementation of ministry policies and programs.

Next: Reporting to the Ministry Return to: Table of Contents