Private Schools Grants Regulation

Private Schools Grants Regulation, M.R. 61/2012 The Public Schools Act , C.C.S.M. c. P250 Regulation 61/2012 Registered May 28, 2012 bilingual version (HTML) Table of Contents Section 1 Definitions 2 FTE eligible enrolment 3 Instruction and services grant rate 4 Application 5 Specific dates and holidays 6 Instruction and services grant 7 Curricular materials grant 8 Level 2 and level 3 grants 9 Financial statements 10 Audit 11 Financial statements to be provided to minister 12 When support payable 13 Conditions re payment of operational support 14 Adjustment for days closed 15 Adjustment for unqualified teachers 16 Certification 17 Reports 18 Notification required in the case of incidental closing 19 Repeal 20 Coming into force INTRODUCTORY PROVISIONS Definitions 1(1) The following definitions apply in this regulation. "Act" means The Public Schools Act . («  Loi  ») "approved" means approved by the minister, unless otherwise specified. (« approuvé ») "division" means a school division and a school district established by the School Divisions and Districts Establishment Regulation , Manitoba Regulation 109/93. (« division ») "eligible pupil" means a pupil who is a resident pupil or who meets the supportable temporary resident criteria under the approved Funding for Temporary Residents Policy, but does not include (a) a nursery pupil; (b) a Canada supported pupil; or (c) a pupil whose education is paid by a school division or other organization. (« élève admissible ») "financial statements" means the audited operating fund financial statements prepared by a private school in accordance with FRAME and submitted to the minister. (« états financiers ») "funding year" means the school year for which private school funding is being calculated under this regulation. (« année de financement ») "homeschool pupil " means a pupil who, in accordance with section 260.1 of the Act, is primarily schooled at home but who attends a private school part of the time. (« élève recevant de l'enseignement à domicile ») "individualized programming" means programming provided for a pupil in accordance with an individual education plan that complies with the criteria established in subsection 5(1) of the Appropriate Educational Programming Regulation, Manitoba Regulation 155/2005. (« programme d'études individualisé ») "operational support" means the total of support calculated under sections 6, 7 and 8. (« aide fonctionnelle ») "private school" means a private school as defined in The Education Administration Act . (« école privée ») 1(2) The following terms have the same meaning in this regulation as they have in the Funding of Schools Program Regulation , Manitoba Regulation 259/2006: "curricular materials" "FRAME" "FTE" "level II pupil" "level III pupil" "school year" 1(3) In this regulation, a reference to the Funding of Schools Program Regulation , Manitoba Regulation 259/2006, means a reference to that regulation as it read in the applicable funding year. M.R. 84/2013 FTE eligible enrolment 2(1) The FTE eligible enrolment of a private school for a funding year is determined on the basis of the total number of eligible pupils enrolled in the school on September 30 of the year, subject to the adjustments in subsection (2) and (3). 2(2) The pupils described in clauses (a) to (g) must be counted on the basis of one multiplied by the percentage indicated: (a) for an eligible pupil in kindergarten, excluding homeschool pupils, 50%; (b) for a homeschool pupil in kindergarten, the percentage obtained by dividing the number of minutes the pupil attends school during the school day by 330, to a maximum of 50%; (c) for a homeschool pupil in Grades 1 to 8, the percentage obtained by dividing the number of minutes the pupil attends school during the school day by 330, to a maximum of 90%; (d) [repealed] M.R. 84/2013; (e) for a homeschool pupil in Grades 9 to 12: (i) if the pupil is receiving individualized programming, the percentage obtained by dividing the number of minutes the pupils attends school during the day by 330, (ii) otherwise, the percentage obtained by dividing the pupil's course-load of approved courses by the number of courses in the regular course-load of approved courses to a maximum of 90%; (f) for an eligible pupil who is 21 years of age or older as of December 31 of the same school year and who does not have a high school diploma or certificate of completion, (i) the percentage obtained by dividing the number of approved courses being taken by the number of courses in a regular course-load, to a cumulative maximum of four approved credits more than the number of credits required for graduation, or (ii) in the case of a pupil receiving individualized programming, the percentage obtained by dividing the number of minutes the pupil attends school during the school day by 330, to a cumulative maximum of time attended beyond the year of graduation of 70%; (g) for an eligible pupil who has a high school diploma or certificate of completion, (i) the percentage obtained by dividing the number of approved courses taken by the pupil by the number of courses in a regular course-load, to a cumulative maximum of four approved credits more than the credits obtained in the school year of graduation, or (ii) in the case of a pupil receiving individualized programming, the percentage obtained by dividing the number of minutes the pupil attends school during the school day by 330, to a cumulative maximum of time attended beyond the year of graduation of 70%. 2(3) Despite subsection 2(2), the following pupils who are included in the eligible enrolment of the University of Winnipeg Collegiate must be counted on the basis of one multiplied by the percentage indicated: (a) for an eligible pupil who is 21 years of age or older as of December 31 of the same school year and who does not have a high school diploma or certificate of completion, (i) 50%, if the pupil is taking one to three approved courses, or (ii) 100%, if the pupil is taking four or more approved courses; (b) for an eligible pupil who has a high school diploma, (i) 50%, if the pupil is taking one to three approved courses and has not previously accumulated more than four approved credits beyond the credits obtained in the school year of graduation, or (ii) 100%, if the pupil is taking four or more approved courses and has not previously accumulated more than four approved credits beyond the credits obtained in the school year of graduation. M.R. 84/2013 Instruction and services grant rate 3 In this regulation, the "instruction and services grant rate" means the rate determined in accordance with the following formula: A/B × 0.5 In this formula, A is the total sum of the amounts calculated for each school division in accordance with the following formula: (C/D) × E In this formula, C is Total Operating Expenses, as reported in the financial statements for the school year two years before the funding year, less (a) Revenues from Other School Divisions, Expenses for Adult Learning Centres, and Expenses for Community Education and Services, as reported in their financial statements for the school year two years before the funding year, and (b) Level 2 Special Needs Support, Level 3 Special Needs Support and Curricular Materials Support, as calculated by the Schools' Finance Branch for the school year two years prior to the funding year, D is the division's total enrolment, less nursery pupils and ½ of kindergarten pupils, for the school year two years prior to the funding year, E is the number of resident pupils of the division included in the FTE eligible enrolment of a private school for the school year one year prior to the funding year; B is the total sum of item E for all divisions. M.R. 84/2013 Application 4 This regulation applies to a funding year, unless otherwise stated. Specific dates and holidays 5 Unless the context indicates otherwise, a reference to a specific date is a reference to a specific date in the funding year, but if the date falls on a Saturday or a holiday then it is to be read as the last school day before the Saturday or holiday. OPERATIONAL SUPPORT Instruction and services grant 6 The grant payable to a private school for instruction and services is the lesser of (a) the private school's instruction and services allowable expenditures, as reported on its Statement of Allowable Expenditures in its financial statements for the funding year; and (b) the private school's FTE eligible enrolment multiplied by the instruction and services grant rate. Curricular materials grant 7(1) The grant payable to a private school for curricular materials is the private school's FTE eligible enrolment multiplied by the dollar amount specified in Item C — Curricular Materials of the Table in Schedule A of Funding of Schools Program Regulation , Manitoba Regulation 259/2006. 7(2) and (3) [Repealed] M.R. 21/2021 M.R. 21/2021 Level 2 and level 3 grants 8(1) The amount payable to a private school for an approved level 2 or level 3 pupil is the lesser of (a) the same amount that would be payable to a division if the pupil was enrolled in a public school in the division; or (b) the private school's student support allowable expenditures, as reported on its Statement of Allowable Expenditures in its financial statements for the funding year. 8(2) For the purpose of this section, an approved level 2 or level 3 pupil who is enrolled in the private school after September 30 must otherwise be included in the FTE eligible enrollment. M.R. 84/2013 FINANCIAL REPORTING Financial statements 9 A private school must prepare its annual financial statements in a form approved by the minister. Audit 10(1) A private school must appoint an auditor for the school year and advise the minister of the auditor's name and address when the auditor is appointed and whenever the auditor is changed. 10(2) Only the following are eligible to be an auditor for a private school: (a) a person who is entitled to practice as an accountant under The Chartered Accountants Act , The Certified General Accountants Act or The Certified Management Accountants Act ; (b) a partnership of which every partner is entitled to practice as an accountant under the Acts listed in clause (a). 10(3) The auditor must make an examination of the financial affairs, books, accounts, records, and transactions of the private school for the funding year. 10(4) The auditor's examination must be in accordance with generally accepted auditing standards, and must include a general review of the adequacy of the accounting procedures and system of internal control employed to preserve and protect the assets of the private school. 10(5) The auditor must, not later than October 31 following the end of the funding year, make a report to the private school on the annual financial statements that the auditor has examined as at the end of the preceding funding year. 10(6) A report made under subsection (5) must (a) comply with the standards of the Canadian Institute of Chartered Accountants for an auditor's standard report; and (b) include the auditor's opinion as to whether the financial statements present fairly the financial position of the private school as at the end of the funding year and the results of its operations for the funding year, in accordance with generally accepted accounting principles. 10(7) With the report, the auditor must submit a supplement containing (a) the Auditor's Report on Enrolment which states whether, in the auditor's opinion, the EIS Enrolment File Verification Report (i) has been prepared in accordance with Part I, sections 1.1 and 1.2 of the Independent Schools Funding Reporting Requirements for the funding year, and (ii) presents fairly, in all material respects, the enrolment of the private school as at September 30 of the subject funding year; and (b) a copy of the auditor's management letter presented to the private school as part of the annual audit for the subject funding year. Financial statements to be provided to minister 11 A private school must, not later than October 31 following the end of the funding year, provide the minister with a copy of its financial statements, as well as a copy of the auditor's report on the financial statements and the auditor's supplement. PAYMENT OF OPERATIONAL SUPPORT When support payable 12(1) Subject to this section, advances in respect of the estimated operational support payable to a private school are to be made as follows: (a) 10% of the total is to be paid on the 20th day of each of the months September to May; (b) 10% of the total is to be paid on July 20 of the next school year. 12(2) The minister may direct that support be excluded from advances and paid separately when he or she considers it appropriate to do so. 12(3) Operational support for a funding year may be reduced by any adjustments for the prior funding year in sections 8, 14 and 15. M.R. 84/2013 Conditions re payment of operational support 13 To receive the full amount of the operational support, a private school must (a) be open for operations for at least the same number of days as the number of days prescribed in subsection 3(1) of the School Days, Hours and Vacations Regulation , Manitoba Regulation 101/95; and (b) comply with the enactments of Manitoba that apply to the private school and the requirements of the minister. Adjustment for days closed 14 If a private school fails to operate for the minimum number of days required in clause 13(a), the operational support payable to the private school may be reduced by the amount determined in accordance with the following formula, unless the reduction is waived by the minister: A × (C − B)/C In this formula, A is the total of the amount payable to the private school under sections 6 for instruction and services; B is the number of days the school operates in the school year; C is the number of days in the school year as prescribed in School Days, Hours and Vacations Regulation , Manitoba Regulation 101/95. M.R. 84/2013 Adjustment for unqualified teachers 15(1) If the minister is satisfied that, contrary to clause 60(5)⁠(b) of the Act, an unqualified person is acting as a teacher in a private school, the operational support payable to the private school may be reduced by the amount determined in accordance with the following formula: A × B × C In this formula, A is the percentage of instructional time, in respect of a grade or an approved course, for which the unqualified person acts as a teacher; B is FTE eligible enrolment in the grade or courses for which the unqualified person acts as a teacher; and C is the instruction and services grant rate. 15(2) In subsection (1), a person is unqualified if he or she (a) does not hold a teaching certificate or a limited teaching permit issued under The Education Administration Act ; or (b) holds such a certificate or permit, but acts as a teacher when not authorized to do so under the certificate or permit held by the person. GENERAL Certification 16 The signing officer and principal of a private school must certify, in the form and on or before the date specified by the minister, that the private school has complied with the enactments of Manitoba that apply to the private school and with the requirements of the minister. Reports 17(1) A private school must provide the minister with the following reports: (a) for the purpose of calculating grants under this regulation, a report containing a list of all pupils attending the private school; (b) a report containing record of the final academic standing achieved by each pupil enrolled in grades 9, 10, 11 and 12 in the private school. 17(2) A report under this section must be submitted in a manner and form approved by the minister by the date the minister specifies. Notification required in the case of incidental closing 18 A private school must communicate promptly to the minister any incidental closing of a private school from any cause. REPEAL AND COMING INTO FORCE Repeal 19 The Private Schools Grants Regulation , Manitoba Regulation 267/97, is repealed. Coming into force 20 This regulation is deemed to have come into force on July 1, 2011. May 22, 2012 Minister of Education/ 22 mai 2012 La ministre de l'Éducation, Nancy Allan