Education Act ontario regulation 193/10 Restricted Purpose RevenueS




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Education Act

ONTARIO REGULATION 193/10

Restricted Purpose RevenueS

Historical version for the period September 1, 2010 to September 14, 2010.

No amendments.



This is the English version of a bilingual regulation.

Definitions

1.  In this Regulation,

“legislative grant regulation” means regulations made under subsection 234 (1) of the Act; (“règlements sur les subventions générales”)

“revenue from other sources” for the fiscal year, has the same meaning as in the legislative grant regulations for that fiscal year. (“recettes provenant d’autres sources”) O. Reg. 193/10, s. 1.

Interpretation

2.  Nothing in this Regulation shall be interpreted to limit the amount that a board may use for a purpose set out in this Regulation. O. Reg. 193/10, s. 2.

Internal Audits

3.  A district school board shall use the amount determined for internal audits (part of the board’s administration and governance allocation) under the legislative grant regulations only for the purpose of internal audits. O. Reg. 193/10, s. 3.

School Renewal

4.  (1)  A board shall use the amount determined for its school renewal allocation under the legislative grant regulations only for the purpose of school renewal expenditures within the meaning of subsection (3). O. Reg. 193/10, s. 4 (1).

(2)  A district school board shall use the amount held in its pupil accommodation allocation reserve fund on August 31, 2010 that is attributable to school renewal only for the purpose of school renewal expenditures within the meaning of subsection (3). O. Reg. 193/10, s. 4 (2).

(3)  An expenditure by a board is a school renewal expenditure if it is categorized as a school renewal expenditure in the Ministry’s Uniform Code of Accounts, revised March 2010, 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. O. Reg. 193/10, s. 4 (3).

Special education

5.  (1)  Subject to subsection (2), a board shall use the amount determined for its special education allocation under the legislative grant regulations only for the purpose of special education. O. Reg. 193/10, s. 5 (1).

(2)  Where a board did not incur expenses in a fiscal year by reason of a strike or lock-out affecting the operations of the board, the amount referred to in subsection (1) shall be adjusted by deducting the portion of those unincurred expenses that is attributable to special education. O. Reg. 193/10, s. 5 (2).

(3)  For the purposes of subsection (2), unincurred expenses shall be calculated in accordance with Ontario Regulation 486/98. O. Reg. 193/10, s. 5 (3).

Special equipment

6.  (1)  Subject to subsection (2), a district school board shall use the amount determined for special equipment (part of the board’s special education allocation) under the legislative grant regulations, less all amounts received for approved special equipment claims, only for the purpose of special equipment. O. Reg. 193/10, s. 6 (1).

(2)  The amount determined under subsection (1) shall not be used for the purpose of special equipment that is the subject of an approved special equipment claim. O. Reg. 193/10, s. 6 (2).

(3)  The amount determined under subsection (1) for a fiscal year shall be used in accordance with any guidelines referred to in the legislative grant regulations for that fiscal year in respect of special equipment. O. Reg. 193/10, s. 6 (3).

Deferred revenue

7.  A requirement under this Regulation to use an amount for a particular purpose shall not be interpreted as requiring a board to use that amount in the fiscal year for which the amount was provided or in which the amount was received. O. Reg. 193/10, s. 7.

Revenue from other sources, reserve funds

8.  (1)  Any revenue from other sources received by the board that is used by the board for a purpose set out in this Regulation is in addition to the amount that the board is required by this Regulation to use for that purpose. O. Reg. 193/10, s. 8 (1).

(2)  Any amount that was held in a reserve fund of the board on August 31, 2010 for a purpose set out in this Regulation, and that is deemed to be an amount restricted for the same purpose under subsection 233.2 (1) of the Act, is in addition to the amount that the board is required by this Regulation to use for that purpose. O. Reg. 193/10, s. 8 (2).



9.  Omitted (provides for coming into force of provisions of this Regulation). O. Reg. 193/10, s. 9.


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