Education Act

ONTARIO REGULATION 179/26

SCHOOL BOARD ESTIMATES

Consolidation Period:  From June 17, 2026 to the e-Laws currency date.

No amendments.

This is the English version of a bilingual regulation.

CONTENTS

 

Application

1. This Regulation applies to English-language district school boards.

Interpretation

2. In this Regulation,

“business official” means an individual described in subsection 3 (3) of Regulation 309 of the Revised Regulations of Ontario, 1990 (Supervisory Officers) made under the Act; (“cadre de l’administration des affaires”)

“Chartered Professional Accountant” means an individual or entity authorized under the Chartered Professional Accountants of Ontario Act, 2017 to practise as a Chartered Professional Accountant; (“comptable professionnel agréé”)

“compliance attestation” means an attestation prepared by the chief executive officer that confirms that the estimates meet the criteria set out in subsection 3 (2) and,

(a)  includes the name of the individual who reviewed the estimates for the purposes of clause 3 (2) (e), or

(b)  indicates that the board does not have an individual who meets the description set out in paragraph 1 or 2 of subsection 3 (3); (“attestation de conformité”)

“senior business official” means an individual described in subsection 3 (2) of Regulation 309 of the Revised Regulations of Ontario, 1990 (Supervisory Officers) made under the Act. (“cadre supérieur de l’administration des affaires”)

Preparation and adoption of estimates

3. (1) The estimates of a board’s revenues and expenses for the subsequent school board fiscal year required under subsection 232 (1) of the Act shall be prepared by the chief executive officer of the board.

(2) The chief executive officer shall ensure that the estimates,

(a)  align with the priorities set out in Ontario Regulation 224/23 (Provincial Priorities in Education – Student Achievement) made under the Act;

(b)  are consistent with the board’s multi-year plan established under section 169.1 of the Act;

(c)  comply with subsections 232 (3) and (4) of the Act;

(d)  are fiscally responsible and reflect an appropriate use of public resources; and

(e)  unless the board does not have a person described in subsection (3), have been reviewed by a person described in subsection (3) and the person has confirmed that the estimates, including the proposed expenditures,

(i)  are reasonable,

(ii)  do not contain any material misstatements,

(iii)  have been prepared in accordance with the generally accepted accounting principles recommended by the Public Sector Accounting Board of the Chartered Professional Accountants of Canada, and

(iv)  comply with all regulations, policies and guidelines made under the Act that govern board estimates.

(3) For the purposes of clause (2) (e), the following persons may review and be given an opportunity to provide advice in relation to the estimates:

1.  A senior business official of the board who is a Chartered Professional Accountant.

2.  If the board does not have a person described in paragraph 1, a business official of the board who is a Chartered Professional Accountant.

(4) The chief executive officer shall provide the estimates to the members of the board for their consideration, together with a compliance attestation.

(5) Upon receiving the estimates and compliance attestation under subsection (4), the members of the board shall,

(a)  adopt the estimates, without changes; or

(b)  reject the estimates and provide the chief executive officer with proposed changes to the estimates.

(6) If the members of the board reject the estimates and provide the chief executive officer with proposed changes to the estimates under clause (5) (b), the chief executive officer shall,

(a)  consider the changes and may make any changes that, in the opinion of the chief executive officer, are appropriate in the circumstances and meet the requirements set out under subsection (2); and

(b)  provide the members of the board with,

(i)  the changed estimates, together with a new compliance attestation, or

(ii)  notice that no changes have been made to the estimates provided under subsection (4).

(7) Upon receiving the changed estimates or notice under clause (6) (b), the members of the board shall,

(a)  if changed estimates were provided under subclause (6) (b) (i),

(i)  adopt the changed estimates, or

(ii)  reject the changed estimates and provide the chief executive officer with proposed changes to the estimates; or

(b)  if notice that no changes have been made was provided under subclause (6) (b) (ii),

(i)  adopt the estimates provided under subsection (4), or

(ii)  reject the estimates provided under subsection (4) and provide the chief executive officer with proposed changes to the estimates.

(8) No later than the date specified by the Minister for the purposes of clause 232 (6) (c) of the Act, the chief executive officer shall submit to the Minister a copy of the latest compliance attestation that was provided to the board members and,

(a)  if the board adopted the estimates under subsection (5) or (7), a copy of the adopted estimates;

(b)  if the board rejected the estimates under subsection (7),

(i)  notice that the estimates were rejected, and

(ii)  a copy of the latest version of the estimates that was provided to the board members; and

(c)  if the board neither adopted nor rejected the estimates under subsection (5) or (7),

(i)  evidence that the chief executive officer complied with subsection (10), and

(ii)  a copy of the latest version of the estimates that was provided to the board members.

(9) If the chief executive officer makes a submission to the Minister described in clause (8) (b) or (c), the chief executive officer shall immediately notify the members of the board that the submission has been made.

(10) In carrying out their duties under this section, the chief executive officer shall make best efforts to ensure that board members are provided with sufficient time to consider, propose changes to and adopt estimates by the date specified by the Minister.

Minister’s approval of estimates

4. (1) For the purposes of subsection 232 (5.1) of the Act, a board is required to obtain the Minister’s approval of its estimates in the circumstances described in clauses 3 (8) (b) and (c).

(2) The Minister shall use the latest version of the estimates submitted under subsection 3 (8) for the purposes of deciding whether to approve the estimates.

(3) Before approving a board’s estimates, the Minister shall provide the chief executive officer of the board and the members of the board with an opportunity to provide any information that they consider relevant or necessary to support the Minister in deciding whether to approve the board’s estimates, including,

(a)  the reasons that the estimates were rejected by members of the board, if relevant; and

(b)  any matter of disagreement between the chief executive officer and members of the board in relation to the estimates and the views of the chief executive officer and members of the board in relation to the matter.

(4) In addition to considering the factors required under subsection 232 (5) of the Act and subject to subsection 232 (5.3) of the Act, the Minister shall also consider any information provided under subsection (3) when deciding whether to approve the estimates and whether to require the board to comply with any conditions.

(5) If the Minister refuses to approve the estimates, the Minister may require the board’s chief executive officer to submit new estimates.

(6) If the board’s estimates have not been approved by the Minister before the first day of the relevant fiscal year, the estimates submitted by the chief executive officer under subsection 3 (8) are deemed to be approved for the purposes of subsection 232 (5.1) of the Act until the Minister approves the estimates, with or without conditions.

2026-27 school board fiscal year

5. (1) This section applies if a board adopted estimates for the 2026-27 school board fiscal year before the day this Regulation comes into force.

(2) Within 15 days after the day this Regulation comes into force, the chief executive officer of the board shall submit to the Minister and the board a copy of the adopted estimates and,

(a)  a compliance attestation; or

(b)  notice that the adopted estimates do not meet the requirements set out in subsection 3 (2) and reasons for that conclusion.

(3) For the purposes of subsection 232 (5.1) of the Act, a board is required to obtain the Minister’s approval of its estimates in the circumstances described in clause (2) (b), subject to subsection (7).

(4) The Minister may use the estimates adopted by the board for the purposes of deciding whether to approve the estimates or may require the chief executive officer to prepare new estimates.

(5) If the Minister uses the estimates adopted by the board, subsection 4 (3) applies to the approval process.

(6) If the Minister requires the chief executive officer to prepare new estimates, sections 3 and 4 apply to the preparation, adoption and approval processes.

(7) If the new estimates are adopted under subsection 3 (5) or (7), the estimates are deemed to be approved by the Minister.

(8) Despite subsection 4 (6), if a board is required to obtain the Minister’s approval of its estimates pursuant to subsection (3) and the estimates have not been approved by the Minister before the first day of the 2026-2027 school board fiscal year, the adopted estimates submitted under subsection (2) are deemed to be approved for the purposes of subsection 232 (5.1) of the Act until the Minister approves the estimates, with or without conditions.

6. Omitted (provides for coming into force of provisions of this Regulation).