Child care and early years: funding guidance and financial reporting

Overview

Child care and early years funding provided to Consolidated Municipal Service Managers (CMSMs) and District Social Services Administration Boards (DSSABs) is governed by the Child Care and Early Years Act, 2014, O. Reg. 137/15 and O. Reg. 138/15, as well as funding guidelines. These resources set out the program rules and requirements for how funding must be used.

This page provides links to the funding guidelines, instructions, forms and other resources to help reporting organizations complete these obligations.

Funding guidelines

Ontario funding guidelines include eligibility rules, funding framework, program requirements, financial accountability processes and technical guidance.

Early learning and child care (ELCC) memos from the ministry

Official communications from the Ministry of Education that provide policy updates, funding details and administrative instructions related to child care and early years funding and reporting.

Memos for CMSMs and DSSABs

Memos for First Nations and transfer payment agencies

2026

• 2026-27 First Nations/Transfer Payment Agencies Child Care and Child and Family Program Service Agreement Package (PDF)

Submitting financial reports

Get report-specific instructions for preparing your submissions for the ministry and EFIS 2.0. Be sure to check the early learning and child care (ELCC) memos for your reporting year and the appropriate funding guidelines to make sure you are aware of any updates.

EFIS 2.0 system guidance

EFIS 2.0 is the ministry’s secure online platform for financial reporting. It allows school boards, service system managers and other education partners to submit required financial and enrolment data, complete funding applications and access ministry instructions. 

• EFIS user guide for child care CMSMs/DSSABs (PDF)
• EFIS 2.0 user registration instructions
• EFIS 2.0 system setup instructions
• EFIS 2.0 troubleshooting guide

Archives

This site includes material from the last 5 years. You can find older documents on Archive‑It, which stores past versions of the Financial Analysis and Accountability Branch site.

Contact the ministry

• Financial Analyst contacts for CMSMs and DSSABs (February 2026) (PDF)
• Financial Analyst contacts for First Nations and Transfer Payment Agencies (February 2026) (PDF)

Related

• Log in to EFIS 2.0 (Education Finance Information System)
• Child care and early years funding guidelines