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{"sheet":"Instructions","index":0,"n_rows":166,"n_cols":5,"rows_kept":166,"cut":false,"hidden":false,"merged":[[39,3,41,7],[49,3,51,7],[121,3,122,7],[92,3,93,7],[96,3,98,7],[99,3,100,7],[120,3,120,7],[89,3,89,7],[33,3,37,7],[43,3,47,7],[87,3,87,7],[88,3,88,7],[12,3,13,7],[18,3,19,7],[21,3,25,7],[30,3,31,7],[14,3,16,7],[27,3,28,7],[57,3,60,7],[53,3,56,7],[62,3,67,7],[78,2,79,7],[81,2,81,7],[33,2,36,2]]}
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[null,null,"TO PRINT, CLICK THE PRINTER ICON ON YOUR TOOLBAR  (PRINTS 2 LETTER SIZE PAGES)"]
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[null,null," PLEASE NOTE:"]
[null,null," 1) Do not use the spacebar to clear an entry -> press Delete key or enter zero for \"dashed\" fields."]
["Read=>",null," 2) Do not use cut and paste or drag a cell to move an entry -> use copy and paste and then delete the "]
[null,null,"     original entry. If you cut and paste or drag, the cell names are changed and moved to the wrong cell."]
[null,null," 3) Do not attempt to enter data with more than one worksheet tab highlighted (group mode)."]
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[null,null,{"$f":"\"INSTRUCTIONS FOR THE COMPLETION AND SUBMISSION OF \"&THISYR&\" Financial Statements\"","v":"INSTRUCTIONS FOR THE COMPLETION AND SUBMISSION OF 2024/25 Financial Statements"}]
[null,""]
[null,null,"1)","For full functionality, please Enable Macro button."]
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[null,null,"2)","This file is bilingual. On the Identification tab, beside School Division drop down selection, you can select English or French.  Due to this change, when copying revenue names from Prov Rev 2 or Other Rev to an Allow Input schedule, you must use Paste Special - Values."]
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[null,null,"3)","Please round all reported amounts to the nearest dollar prior to data entry.  If cents are entered, these will not be shown and may cause rounding errors in totals as well as \"out of balance\" or other error messages."]
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[null,null,"4)","Portrait pages are zero filled in order to display dashes in accounting format. To enter your data, just input your amounts as you normally would to overwrite the zeros. If you erase an entry and want to restore the dash, simply re-enter a zero.  DO NOT enter a dash or clear an entry using your spacebar. It is not necessary to input zeros for nil amounts on landscape pages as blank cells are mathematically equivalent to zero.  Landscape pages are formatted to display whole numbers only (i.e. zeros appear as zeros, not dashes, on these pages)."]
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[null,null,"5)",{"$f":"\"Finalization of Previous Year Support has been pre-entered on the Prov Rev 1 tab. This amount is taken from the Final \"&RIGHT(TEXT(Code!B25,\"0\"),2)&\" print outs and is the difference between the Earned Support and reported revenue in the \"&TEXT(Code!B17,\"0\")&\" financial statements. \"","v":"Finalization of Previous Year Support has been pre-entered on the Prov Rev 1 tab. This amount is taken from the Final 24 print outs and is the difference between the Earned Support and reported revenue in the 2023/24 financial statements. "}]
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[null,null,"6)",{"$f":"\"The Tax Incentive Grant (TIG) has been pre-entered on the Prov Rev 2 tab. The amount is derived from the fall portion of the \"&TEXT(Code!B25,\"0\")&\" TIG plus the spring portion of the \"&TEXT(Code!B15,\"0\")&\" TIG.\"","v":"The Tax Incentive Grant (TIG) has been pre-entered on the Prov Rev 2 tab. The amount is derived from the fall portion of the 2024 TIG plus the spring portion of the 2025 TIG."}]
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[null,null,"7)","On the CAP Reserve tab, click the button \"Click for Opening Balance\" to bring forward last year's ending balances and names of all existing capital reserves. For school divisions that have more than five capital reserves, click the button \"Additional Page\" on the upper right hand corner to see the second, third and fourth pages.  Always click the button \"Click for opening Balance\" to see the existing beginning balances of each page.  Except for bus reserve, any capital reserve column that reached its completion stage with a zero balance - can be used to set up a new reserve.  This can be done by overwriting the column name with the new reserve name.  "]
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[null,null,"8)",{"$f":"\"Adjustments to Opening Accumulated Surplus in all three Schedules of Revenue, Expenses and Accumulated Surplus and Adjustments to Opening Balances of the TCA accounts are blocked. If adjustments are required, please contact \"&FRAME_ACCNT&\".\"","v":"Adjustments to Opening Accumulated Surplus in all three Schedules of Revenue, Expenses and Accumulated Surplus and Adjustments to Opening Balances of the TCA accounts are blocked. If adjustments are required, please contact Dennis Krawec."}]
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[null,null,"9)","FRAME statistics and a salary/personnel check are provided on a one-page report (worksheet name \"FRAME\"). Please examine it for errors and reasonableness of your per pupil costs and average salaries and make any necessary corrections prior to submitting your Financial Statements. Explanatory comments to account for significant variances or other changes from previous year (e.g. for average salaries, costs per pupil or a change in program) may be manually included to assist Schools' Finance's review of your statements. Attach a separate page to your paper copy if necessary."]
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[null,null,"10)","Check for asterisks on the Consolidated Financial Position and Consolidated Statement of Revenue, Expense and Accumulated Surplus. An account that has asterisk beside it requires a Note. After preparing the Note, type the corresponding Note Number over the asterisk on the Consolidated Statements. "]
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[null,null,"11)","To comply with PSA 41 (12) Reg 197/2009-Auditor's supplementary report, the Auditor's Report on Enrolment and a copy of the Auditor's Management Letter (presented to the school board as part of the annual audit) should be submitted along with the audited financial statements.  The Auditor's Report on Enrolment (standard format per CSAE 3000) confirms that the enrolment information per EIS Enrolment File Verification Report EIS Cert.-part 2 of 2 submitted to Education Funding Branch as at September 29, 2022 count date, is prepared in accordance with Part 1, Sections 1.1 and 1.2 of the Public Schools Enrolment and Categorical Grants Reporting booklet."]
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[null,null,"12)","This document can be printed in legal or letter size. See Printing worksheet for more information. Note that when you have set up pages for letter size printing, landscape worksheets will show an extra column on the left hand side of the screen for page numbering purposes (e.g. Function 100). If you want to conceal these columns again, simply run the \"set pages to ... legal size\" macro found on the Printing worksheet.  "]
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[null,null,"13)",{"$f":"\"Once the Financial Statements have been completed, audited and approved by your school board, they should be emailed to \"&FRAME_ACCNT&\" of Education Funding Branch (email address below) by October 31, 2025.\"&\" Email submission requirements are a pdf copy of the entire financial statements (in lieu of hard copy); a copy of the audited financial statements template in excel format; \"&\"and separate pdf copies of your Audit Report, Management Responsibility Letter, Audit Management Letter, Notes to Financial Statements and Summary of Unadjusted Items.  Confirmation of receipts will also be sent via email.\"","v":"Once the Financial Statements have been completed, audited and approved by your school board, they should be emailed to Dennis Krawec of Education Funding Branch (email address below) by October 31, 2025. Email submission requirements are a pdf copy of the entire financial statements (in lieu of hard copy); a copy of the audited financial statements template in excel format; and separate pdf copies of your Audit Report, Management Responsibility Letter, Audit Management Letter, Notes to Financial Statements and Summary of Unadjusted Items.  Confirmation of receipts will also be sent via email."}]
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[null,null,"  CONTACTS (to email, click links):"]
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[null,null,null,null,{"$f":"FRAME_ACCNT&\" (and return file to) - \"&Phone","v":"Dennis Krawec (and return file to) - (431) 275-3466"}]
[null,null,null,null,"Gonzalo Pizarro - ( (204) 945-1830, +"]
[null,null,null,null,"Wendy Shaw - ( (204) 945-5079, +"]
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[null,null,"Note: maximum size of the email including attachments should not exceed 10 mb."]
[null,null,"  INTERNET DOWNLOADS:"]
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[null,null,"This file and other forms for reporting to Education Funding Branch or to D.S.F.M. are available on the Internet at the following address (click the following link):"]
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[null,null,"http://www.edu.gov.mb.ca/k12/finance/forms/"]
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[null,null,{"$f":"\"WHAT'S NEW FOR THE  \"&THISYR&  \"  Financial Statements\"","v":"WHAT'S NEW FOR THE  2024/25  Financial Statements"}]
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[null,null,"1)","The Transportation data collected on the  'Students' worksheet has been expanded to include additional data items of 'Buses Used on Routes', 'Total Bus Fleet', and 'Number of Bus Routes'"]
[null,null,"2)","The Personnel worksheet has been expanded to include the same data previously submitted along with the budget for 2024/25 as an additional information request by the Minister's Office. Additional rows have been added to 330 Instructional Teaching to distinguish between Classroom Teachers, Resource, Guidance and Other for certified teachers in ther roles, Educational Advisors for certified teachers acting as curriculum consultants under function 600. Also additional rows have been added to 350 Instructional - Other as to distinguish between Educational Assistants in direct student support roles and Educational Assistants and other staff in other roles."]
[null,null,"3)","A 'Checklist' as been added as to help complete file submission with all items to be included when submitting documents to the Education Funding Branch."]
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[null,null," SUGGESTED ORDER FOR DATA ENTRY"]
[null,null,null,"There are numerous schedules that carry forward amounts to other schedules and therefore the following order entry sequence by Fund type is suggested:"]
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[null,null,"Operating Fund:"]
[null,null,"1)","Revenue Detail - enter data to worksheet \"Prov Rev 1\" prior to \"Prov Rev 2\" so that when you complete the latter, you will have the total for Provincial Government revenues.  Note that you will get error messages for certain categorical grants until Appendix A of your Allowable Expenses is completed.  "]
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[null,null,"2)","Calculation of Allowable and Unsupported Expenses (\"Allowable\" page 30) - the recommended order of entry is to complete \"Appendix A\", \"Appendix B\", \"Allow Input\" and then \"Allow Input 2\". These schedules feed amounts directly to the \"Allowable\" worksheet. "]
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[null,null,"3)","Expense Detail - complete Functions 100 to 800 first, then enter Fiscal Function 900 on the worksheet \"By Object\"."]
[null,null,"4)","Transfers to/(from) Capital (worksheet \"Transfers\")."]
[null,null,"5)","Asset and liability account balances on Schedule of Financial Position (worksheet \"OP Fin Pos\")."]
[null,null,"6)","Entry of current year Non-vested sick leave on \"Non-vested Sick Leave Expense (Recovery)\" line of the Schedule of Revenue,"]
[null,null,null,"Expenses and Accumulated Surplus.  "]
[null,null,"7)","Surplus tab bottom part calculates Operating Fund Accumulated Surplus (gross of Non-vested Sick Leave to-date) as a % of"]
[null,null,null,"Operating Expenses."]
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[null,null,"Capital Fund:"]
[null,null,"1)","Schedule of Tangible Capital Assets (worksheet \"TCA Schedule\")."]
[null,null,"2)","Schedule of Revenue, Expenses and Accumulated Surplus (worksheet \"CAP Rev Exp\")."]
[null,null,"3)","Schedule of Capital Reserve Accounts (worksheet \"CAP Reserve\")."]
[null,null,"4)","Schedule of Financial Position  (worksheet \"CAP Fin Pos\")."]
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[null,null,"Special Purpose Fund:"]
[null,null,"1)","Schedule of Revenue, Expenses and Accumulated Surplus."]
[null,null,"2)","Schedule of Financial Position."]
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[null,null,"Other:"]
[null,null,"1)","Student and Transportation Statistics and Personnel must be entered prior to viewing the FRAME/Error Report."]
[null,null,"2)","Liability Insurance, Trustee election costs (if any) and Self Administered Pension Plan Expenses data have to be entered on \"Admin Costs\" tab to reflect more accurate administration costs. Admin cap limit is also provided on this page."]
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[null,null,"3)","Senior Staff must be completed if Object 320 salaries are being allocated between more than one function."]
[null,null,"4)","Prepare the Notes to Financial Statements and enter the Note number to accounts with asterisk on the consolidated statements."]
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[null,null,"1)","Click Options"]
[null,null,"2)","Click Enable this content"]
[null,null,"3)","Click OK"]

{"sheet":"Identification","index":1,"n_rows":22,"n_cols":8,"rows_kept":22,"cut":false,"hidden":false,"merged":[[13,1,13,2],[7,1,8,2],[4,1,4,2],[2,1,2,2],[21,1,21,3]]}
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[null,null,null,null,{"$f":"CELL(\"filename\",E2)","v":"C:\\Users\\oolowoshil\\AppData\\Local\\Microsoft\\Windows\\INetCache\\Content.Outlook\\NSULRE5O\\[2024-25F v2.xlsm]Identification"}]
[null,"USE THIS PAGE TO IDENTIFY YOUR DIVISION OR TO FIND HELP",null,null,".xlsm",null,null,"English"]
[null,null,null,null,null,null,null,"French"]
[null,"To begin: press the down arrow button and select your Division or District then Language.",null,null,null,null,null,1]
[]
[]
[null,"This will insert your division/district's name at the top of pages requiring identification and bring forward previous year's data on comparative statements."]
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[null,"Note:","If you accidently select the wrong one, just select again.  Selecting a division or district"]
[null,null,"does not affect your own data input."]
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[null,"Press buttons to read the topics (to return to this page, click the Identification worksheet tab):"]
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[null,null,"How to Complete and Submit Your Financial Statement"]
[null,null,"What's New"]
[null,null,"Order of Data Entry"]
[null,null,"Instructions for Allowable Expenses"]
[null,null,"Contacts (phone and email)"]
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[null,{"$f":"IF(LEFT(RIGHT($E$2,20),5)=E3,\"\",\"Error !. The file has to be saved with the Extentions .xlsm. See Intructions page for more detail.\")","v":""}]

{"sheet":"PRINTING","index":2,"n_rows":18,"n_cols":2,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
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[null,"USE THIS PAGE FOR AUTOMATED PRINTING FEATURES"]
["Click the button or check box beside each heading to execute task:"]
[null,"Set pages to print on Legal size paper (default setting - use for submission to SFB)"]
[null,"Set pages to print on Letter size paper (except FRAME / Error Report)"]
[null,"To print, choose an option below:"]
[null,"Include Expenses Definitions in Table of Contents"]
[null,"Include Calculation of Allowable Expenses in Table of Contents"]
[null,"Include today's date on all pages (note: Allowable Expenses always display the current date)"]
[null,"Print Statements including FRAME / Error Report and Allowable Expenses (for SFB)"]
[null,"Print Statements excluding FRAME / Error Report and Allowable Expenses (includes"]
[null,"Table of Contents)"]
[null,"Print Auditor's Supplementary Report"]
[null,"Print Cover >                   or                       Expenses Definitions >                   or"]
[null,"Print Allowable Expenses only (legal size for Schools' Finance Branch)"]
[]
[null,{"$f":"+Identification!B22","v":""}]

{"sheet":"Checklist","index":3,"n_rows":16,"n_cols":18,"rows_kept":16,"cut":false,"hidden":false,"merged":[[14,1,14,13],[15,1,15,13],[5,1,5,13],[6,1,6,13],[7,1,7,13],[8,1,8,13],[9,1,9,13],[10,1,10,13],[11,1,11,13],[0,0,0,14],[2,0,2,14],[1,0,1,14],[12,1,12,13],[13,1,13,13],[3,13,3,14],[4,13,4,14]]}
["FILE SUBMISSION CHECKLIST",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Responses"]
[{"$f":"DIVNAME","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"YES"]
[{"$f":"\"June 30, \"&YREND","v":"June 30, 2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NO"," "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Select YES or MISSING",null,null,"N/A"," "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"From Dropdown",null,null,null," "]
[null,"FILE SUBMISSION",null,null,null,null,null,null,null,null,null,null,null,null,"Division",null,"YES"," "]
["1.  ","Auditors Report on Financial Statements",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MISSING","  "]
["2.  ","Auditors Letter to Management",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
["3.  ","Audit Findings / Executive Summary Report"]
["4.  ","Management Responsibility Letter - signed by Board",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
["5.  ","Audit Report on Enrolment "]
["6.  ","EIS Enrolment Verification Report"]
["7.  ","Organizational Chart"]
["8.  ","PDF Copy of FRAME Finacial Statements Report with Notes - signed by Board"]
["9.  ","Copy of FRAME Financial Statements Report in Excel format"]
["10.  ","Summary of Differences / Unajusted Items with Materiality (if not included in 3. Audit Findings / Executive Summary)"]

{"sheet":"FRAME","index":4,"n_rows":89,"n_cols":26,"rows_kept":89,"cut":false,"hidden":false,"merged":[]}
[{"$f":"DIVNAME&\" : \"&Title","v":" : 2024/2025 Financial Statements"},null,null,null,null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-08-21T11:54:18.130"}]
[]
[{"$f":"IF(Eng_Fren=1,\"FRAME / ERROR REPORT\",\"RELEVÉ DES ERREURS – RAPPORT FRAME\")","v":"FRAME / ERROR REPORT"}]
[null,null,null,null,{"$f":"IF(Eng_Fren=1,\" \",\"NOMBRE ÉQUIV.\")","v":" "}]
[null,null,null,{"$f":"IF(Eng_Fren=1,\"FRAME \",\"DÉPENSES\")","v":"FRAME "},{"$f":"IF(Eng_Fren=1,\"F.T.E. \",\"D'ÉLÈVES INSCRITS\")","v":"F.T.E. "},{"$f":"IF(Eng_Fren=1,\"COST PER PUPIL\",\"COÛT PAR ÉLÈVE\")","v":"COST PER PUPIL"}]
[{"$f":"IF(Eng_Fren=1,\" FRAME EXPENSES:\",\"DÉPENSES – SYSTÈME COMPABLE FRAME :\")","v":" FRAME EXPENSES:"},{"$f":"IF(Eng_Fren=1,\"EXPENSES   -\",\"DÉPENSES   -\")","v":"EXPENSES   -"},{"$f":"IF(Eng_Fren=1,\"TRANSFERS   =\",\"TRANSFERTS   =\")","v":"TRANSFERS   ="},{"$f":"IF(Eng_Fren=1,\"EXPENSES\",\"FRAME\")","v":"EXPENSES"},{"$f":"IF(Eng_Fren=1,\"PUPILS \",\"À TEMPS PLEIN\")","v":"PUPILS "},{"$f":"THISYR","v":"2024/25"},{"$f":"LASTYR","v":"2023/24"}]
[]
[{"$f":"IF(Eng_Fren=1,K8,L8)","v":"FUNCTION 100"},null,null,null,null,null,null,null,null,null,"FUNCTION 100","FONCTION 100"]
[" ADMINISTRATION",{"$f":"_OE110","v":0},{"$f":"OE11TRANS","v":0},{"$f":"B9-C9","v":0},{"$f":"E15","v":0},{"$f":"IF(AND(D9=0,E9=0),0,IF(AND(D9=0,E9<>0),\"Error\",IF(AND(D9<>0,E9=0),\"Error\",D9/E9)))","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!FQ$1)","v":0},null,null,null," ADMINISTRATION"," ADMINISTRATION"]
[" ENGLISH LANGUAGE",{"$f":"_OE120","v":0},{"$f":"OE12TRANS","v":0},0,{"$f":"ENROL120","v":0},0,{"$f":"VLOOKUP(DIVCODE,DATA,Code!FR$1)","v":0},null,null,null," ENGLISH LANGUAGE"," ANGLAIS"]
[" FRANÇAIS",{"$f":"_OE150","v":0},{"$f":"OE15TRANS","v":0},0,{"$f":"ENROL150","v":0},0,{"$f":"VLOOKUP(DIVCODE,DATA,Code!FS$1)","v":0},null,null,null," FRANÇAIS"," FRANÇAIS"]
[" FRENCH IMMERSION",{"$f":"_OE170","v":0},{"$f":"OE17TRANS","v":0},0,{"$f":"ENROL170","v":0},0,{"$f":"VLOOKUP(DIVCODE,DATA,Code!FT$1)","v":0},null,null,null," FRENCH IMMERSION"," IMMERSION FRANÇAISE"]
[" DUAL TRACK",{"$f":"_OE180","v":0},{"$f":"OE18TRANS","v":0},{"$f":"B13-C13","v":0},{"$f":"ENROL180","v":0},{"$f":"IF(AND(D13=0,E13=0),0,IF(AND(D13=0,E13<>0),\"Error\",IF(AND(D13<>0,E13=0),\"Error\",D13/E13)))","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!FU$1)","v":0},null,null,null," DUAL TRACK"," DOUBLE VOIE"]
[" SENIOR YEARS TECHNOLOGY",{"$f":"_OE190","v":0},{"$f":"OE19TRANS","v":0},{"$f":"B14-C14","v":0},{"$f":"ENROL190","v":0},{"$f":"IF(AND(D14=0,E14=0),0,IF(AND(D14=0,E14<>0),\"Error\",IF(AND(D14<>0,E14=0),\"Error\",D14/E14)))","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!FV$1)","v":0},null,null,null," SENIOR YEARS TECHNOLOGY"," ÉTUDES TECHNOLOGIQUES DU SECONDAIRE"]
["TOTAL FUNCTION 100",{"$f":"_OE100","v":0},{"$f":"OE1TRANS","v":0},0,{"$f":"SUM(E10:E14)","v":0},0,{"$f":"VLOOKUP(DIVCODE,DATA,Code!FW$1)","v":0},null,null,null,"TOTAL FUNCTION 100","TOTAL – FONCTION 100"]
[]
[{"$f":"IF(Eng_Fren=1,K17,L17)","v":"FUNCTION 200"},null,null,null,null,null,null,null,null,null,"FUNCTION 200","FONCTION 200"]
[" ADMINISTRATION/COORDINATION",{"$f":"_OE210","v":0},{"$f":"OE21TRANS","v":0},{"$f":"B18-C18","v":0},{"$f":"ENROLTOT","v":0},{"$f":"IF(AND(D18=0,E18=0),0,D18/E18)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!FX$1)","v":0},null,null,null," ADMINISTRATION/COORDINATION"," ADMINISTRATION OU COORDINATION"]
[" CLINICAL AND RELATED SERVICES",{"$f":"_OE230","v":0},{"$f":"OE23TRANS","v":0},0,{"$f":"ENROLTOT","v":0},0,{"$f":"VLOOKUP(DIVCODE,DATA,Code!FZ$1)","v":0},null,null,null," CLINICAL AND RELATED SERVICES"," SERVICES DE SPÉCIALISTES ET SERV. CONNEXES"]
[" SPECIAL PLACEMENT",{"$f":"_OE240","v":0},{"$f":"OE24TRANS","v":0},0,{"$f":"ENROLTOT*0","v":0},{"$f":"IF(E20=0,0,IF(AND(D20=0,E20=0),0,D20/E20))","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!GA$1)","v":0},null,null,null," SPECIAL PLACEMENT"," ÉLÈVES EN DIFFICULTÉ – CLASSES SPÉCIALES"]
[" REGULAR PLACEMENT",{"$f":"_OE250","v":0},{"$f":"OE25TRANS","v":0},0,{"$f":"ENROLTOT","v":0},0,{"$f":"VLOOKUP(DIVCODE,DATA,Code!GB$1)","v":0},null,null,null," REGULAR PLACEMENT"," ÉLÈVES EN DIFFICULTÉ – CLASSES ORDINAIRES"]
[" OTHER RESOURCE SERVICES",{"$f":"_OE260","v":0},"-- ",{"$f":"B22","v":0},{"$f":"ENROLTOT","v":0},0,{"$f":"VLOOKUP(DIVCODE,DATA,Code!GC$1)","v":0},null,null,null," OTHER RESOURCE SERVICES"," AUTRES RESSOURCES PÉDAGOGIQUES"]
[" COUNSELLING & GUIDANCE",{"$f":"_OE270","v":0},"-- ",{"$f":"B23","v":0},{"$f":"ENROLTOT","v":0},0,{"$f":"VLOOKUP(DIVCODE,DATA,Code!GD$1)","v":0},null,null,null," COUNSELLING & GUIDANCE"," ORIENTATION ET CONSULTATION"]
["TOTAL FUNCTION 200",{"$f":"_OE200","v":0},{"$f":"OE2TRANS","v":0},0,{"$f":"ENROLTOT","v":0},0,{"$f":"VLOOKUP(DIVCODE,DATA,Code!GE$1)","v":0},null,null,null,"TOTAL FUNCTION 200","TOTAL – FONCTION 200"]
[]
[{"$f":"IF(Eng_Fren=1,K26,L26)","v":"FUNCTION 500"},null,null,null,null,null,null,null,null,null,"FUNCTION 500","FONCTION 500"]
[" BOARD OF TRUSTEES",{"$f":"_OE510","v":0},{"$f":"OE51TRANS","v":0},{"$f":"B27","v":0},{"$f":"ENROLTOT","v":0},{"$f":"IF(AND(D27=0,E27=0),0,D27/E27)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!GF$1)","v":0},null,null,null," BOARD OF TRUSTEES"," COMMISSION SCOLAIRE"]
[" INSTRUCTIONAL MGMT. & ADMIN.",{"$f":"_OE520","v":0},{"$f":"OE52TRANS","v":0},{"$f":"B28-C28+_OE5299","v":0},{"$f":"ENROLTOT","v":0},{"$f":"IF(AND(D28=0,E28=0),0,D28/E28)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!GG$1)","v":0},null,null,null," INSTRUCTIONAL MGMT. & ADMIN."," GESTION ET ADMINISTRATION SCOLAIRES"]
[" BUSINESS ADMIN. SERVICES",{"$f":"_OE530","v":0},{"$f":"OE53TRANS","v":0},{"$f":"B29-C29+_OE5399","v":0},{"$f":"ENROLTOT","v":0},{"$f":"IF(AND(D29=0,E29=0),0,D29/E29)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!GH$1)","v":0},null,null,null," BUSINESS ADMIN. SERVICES"," SERVICES ADMINISTRATIFS"]
[" MANAGEMENT INFORMATION SERVICES",{"$f":"_OE550","v":0},"-- ",{"$f":"B30","v":0},{"$f":"ENROLTOT","v":0},{"$f":"IF(AND(D30=0,E30=0),0,D30/E30)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!GI$1)","v":0},null,null,null," MANAGEMENT INFORMATION SERVICES"," SERVICES DE GESTION DE L'INFORMATION"]
["TOTAL FUNCTION 500",{"$f":"_OE500","v":0},{"$f":"OE5TRANS","v":0},{"$f":"B31-C31+OE599X","v":0},{"$f":"ENROLTOT","v":0},{"$f":"IF(AND(D31=0,E31=0),0,D31/E31)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!GJ$1)","v":0},null,null,null,"TOTAL FUNCTION 500","TOTAL – FONCTION 500"]
[]
[{"$f":"IF(Eng_Fren=1,K33,L33)","v":"FUNCTION 600"},null,null,null,null,null,null,null,null,null,"FUNCTION 600","FONCTION 600"]
[" CURRICULUM CONSULTING/DEVELOPMENT ADMIN.",{"$f":"_OE605","v":0},"-- ",{"$f":"B34","v":0},{"$f":"ENROLTOT","v":0},{"$f":"IF(AND(D34=0,E34=0),0,D34/E34)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!GK$1)","v":0},null,null,null," CURRICULUM CONSULTING/DEVELOPMENT ADMIN."," ADMIN. – PROG. D'ÉTUDES – CONS. ET ÉLAB."]
[" CURRICULUM CONSULTING/DEVELOPMENT",{"$f":"_OE610","v":0},"-- ",{"$f":"B35","v":0},0,0,{"$f":"VLOOKUP(DIVCODE,DATA,Code!GL$1)","v":0},null,null,null," CURRICULUM CONSULTING/DEVELOPMENT"," PROG. D'ÉTUDES – CONS. ET ÉLABORATION"]
[" EDUCATIONAL MEDIA",{"$f":"_OE620","v":0},"-- ",{"$f":"B36","v":0},0,0,{"$f":"VLOOKUP(DIVCODE,DATA,Code!GM$1)","v":0},null,null,null," EDUCATIONAL MEDIA"," MÉDIAS PÉDAGOGIQUES"]
[" PROFESSIONAL & STAFF DEVELOPMENT",{"$f":"_OE630","v":0},"-- ",{"$f":"B37","v":0},0,0,{"$f":"VLOOKUP(DIVCODE,DATA,Code!GN$1)","v":0},null,null,null," PROFESSIONAL & STAFF DEVELOPMENT"," PERFECTIONNEMENT PROF. ET DU PERSONNEL"]
[" OTHER",{"$f":"_OE680","v":0},{"$f":"OE68TRANS","v":0},{"$f":"B38-C38","v":0},0,0,{"$f":"VLOOKUP(DIVCODE,DATA,Code!GO$1)","v":0},null,null,null," OTHER"," AUTRE"]
["TOTAL FUNCTION 600",{"$f":"_OE600","v":0},{"$f":"OE6TRANS","v":0},{"$f":"B39-C39","v":0},0,0,{"$f":"VLOOKUP(DIVCODE,DATA,Code!GP$1)","v":0},null,null,null,"TOTAL FUNCTION 600","TOTAL – FONCTION 600"]
[]
[{"$f":"IF(Eng_Fren=1,K41,L41)","v":"PUPIL/TEACHER RATIOS:"},{"$f":"IF(Eng_Fren=1,\"REGULAR INSTRUCTION\",\"REGULAR INSTRUCTION\")","v":"REGULAR INSTRUCTION"},null,{"$f":"IF(Eng_Fren=1,\"EDUCATOR\",\"EDUCATOR\")","v":"EDUCATOR"},null,null,null,null,null,null,"PUPIL/TEACHER RATIOS:","RAPPORTS ÉLÈVES-ENSEIGNANT :"]
[null,{"$f":"THISYR","v":"2024/25"},{"$f":"LASTYR","v":"2023/24"},{"$f":"THISYR","v":"2024/25"},{"$f":"LASTYR","v":"2023/24"}]
[]
[{"$f":"IF(Eng_Fren=1,K44,L44)","v":"ENROLMENT"},{"$f":"D44","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!GQ$1)","v":0},{"$f":"ENROLTOT","v":0},{"$f":"C44","v":0},null,null,null,null,null,"ENROLMENT","ÉLÈVES"]
[{"$f":"IF(Eng_Fren=1,K45,L45)","v":"TEACHERS"},{"$f":"PERS133","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!GR$1)","v":0},{"$f":"SUM(PERS133,PERS233,PERS633,PERS132,PERS232,PERS632)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!GS$1)","v":0},null,null,null,null,null,"TEACHERS","ENSEIGNANTS"]
[{"$f":"IF(Eng_Fren=1,K46,L46)","v":"RATIO"},{"$f":"IF(AND(B44=0,B45=0),0,B44/B45)","v":0},{"$f":"IF(AND(C44=0,C45=0),0,C44/C45)","v":0},{"$f":"IF(AND(D44=0,D45=0),0,D44/D45)","v":0},{"$f":"IF(AND(E44=0,E45=0),0,E44/E45)","v":0},null,null,null,null,null,"RATIO","RAPPORT"]
[]
[{"$f":"IF(Eng_Fren=1,K48,L48)","v":"ANALYSIS OF TRANSPORTATION EXPENSES:"},{"$f":"IF(Eng_Fren=1,O48,U48)","v":"REGULAR"},"COST PER","COST PER",{"$f":"IF(Eng_Fren=1,\"\",\"\")","v":""},{"$f":"IF(Eng_Fren=1,S48,Y48)","v":"REGULAR"},"COST PER",null,null,null,"ANALYSIS OF TRANSPORTATION EXPENSES:","ANALYSE DES DÉPENSES LIÉES AU TRANSPORT",null,null,"REGULAR","COST PER","COST PER",null,"REGULAR","COST PER","PROGRAMME","COÛT PAR","COÛT PAR KM",null,"ORDINAIRES","COÛT PAR KM"]
[null,"TRANSPORT'N","TRANSPORTED","TOTAL KM",{"$f":"IF(Eng_Fren=1,R49,X49)","v":"COST PER"},"AND OTHER","TOTAL KM",null,null,null,null,null,null,null,"TRANSPORT'N","TRANSPORTED","TOTAL KM","COST PER","AND OTHER","TOTAL KM","DE TRANSPORT","ÉLÈVE","TOTAL (parcours","COÛT PAR KM","ET AUTRES","TOTAL (carnet"]
[null,"PROGRAM 720","PUPIL","(bus routes)",{"$f":"IF(Eng_Fren=1,R50,X50)","v":"LOADED KM"},"(710, 720, 790)","(log book)",null,null,null,null,null,null,null,"PROGRAM 720","PUPIL","(bus routes)","LOADED KM","(710, 720, 790)","(log book)","RÉGULIER 720","TRANSPORTÉ","des autobus)","EN CHARGE","(710, 720, 790)","de bord)"]
[]
[{"$f":"THISYR","v":"2024/25"},{"$f":"_OE720-OE72TRANS+_OE7299","v":0},{"$f":"IF(AND(B52=0,TRANSPUP=0),0,IF(AND(B52=0,TRANSPUP<>0),\"Error\",IF(AND(B52<>0,TRANSPUP=0),\"Error\",B52/TRANSPUP)))","v":0},{"$f":"IF(AND(B52=0,TOTALKMROUTES=0),0,IF(AND(B52=0,TOTALKMROUTES<>0),\"Error\",IF(AND(B52<>0,TOTALKMROUTES=0),\"Error\",B52/TOTALKMROUTES)))","v":0},{"$f":"IF(AND(B52=0,_xlfn.SINGLE(LOADEDKM)=0),0,IF(AND(B52=0,_xlfn.SINGLE(LOADEDKM)<>0),\"Error\",IF(AND(B52<>0,_xlfn.SINGLE(LOADEDKM)=0),\"Error\",B52/_xlfn.SINGLE(LOADEDKM))))","v":0},{"$f":"B52+_OE710-OE71TRANS+_OE7199+_OE790-OE79TRANS+_OE7999","v":0},{"$f":"IF(AND(F52=0,TOTALKMLOG=0),0,IF(AND(F52=0,TOTALKMLOG<>0),\"Error\",IF(AND(F52<>0,TOTALKMLOG=0),\"Error\",F52/TOTALKMLOG)))","v":0},null,null,null,"2008/09 ","2008/09 "]
[{"$f":"LASTYR","v":"2023/24"},{"$f":"VLOOKUP(DIVCODE,DATA,Code!GT$1)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!GU$1)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!GV$1)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!GW$1)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!GX$1)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!GY$1)","v":0},null,null,null,"2007/08 ","2007/08 "]
[]
[{"$f":"IF(Eng_Fren=1,K55,L55)","v":"TOTAL OPERATING EXPENSE PER PUPIL:"},{"$f":"IF(Eng_Fren=1,O55,U55)","v":"TOTAL"},{"$f":"IF(Eng_Fren=1,\"\",\"\")","v":""},{"$f":"IF(Eng_Fren=1,Q55,W55)","v":"CONSOLIDATED"}," - FUNCTIONS"," = K-12","COST",null,null,null,"TOTAL OPERATING EXPENSE PER PUPIL:","TOTAL DES DÉPENSES DU FONDS",null,null,"TOTAL",null,"CONSOLIDATED"," - FUNCTIONS"," = K-12","COST","TOTAL",null,"DÉPENSES"," - FONCTIONS"," = DÉPENSES","COÛT PAR"]
[null,{"$f":"IF(Eng_Fren=1,O56,U56)","v":"EXPENSES"},{"$f":"IF(Eng_Fren=1,P56,V56)","v":" - TRANSFERS"},"EXPENSES"," 300, 400","EXPENSES","PER PUPIL",null,null,null,null,"D'ADMINISTRATION PAR ÉLÈVE :",null,null,"EXPENSES"," - TRANSFERS","EXPENSES"," 300, 400","EXPENSES","PER PUPIL","DES DÉPENSES"," - TRANSFERTS","CONSOLIDÉES"," 300, 400","M-12","ÉLÈVE"]
[]
[{"$f":"THISYR","v":"2024/25"},{"$f":"OPEXP","v":0},{"$f":"-TRANS+_OE970","v":0},{"$f":"B58+C58","v":0},{"$f":"-_OE400+OE4TRANS-OE499X-_OE300+OE3TRANS-OE399X","v":0},{"$f":"D58+E58","v":0},{"$f":"ROUND(IF(F58=0,0,F58/ENROLTOT),0)","v":0},null,null,null,"2008/09 ","2008/09 "]
[{"$f":"LASTYR","v":"2023/24"},{"$f":"VLOOKUP(DIVCODE,DATA,Code!GZ$1)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!HA$1)","v":0},{"$f":"B59+C59","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!HB$1)","v":0},{"$f":"D59+E59","v":0},{"$f":"ROUND(IF(E44=0,0,F59/E44),0)","v":0},null,null,null,"2007/08 ","2007/08 "]
[]
[{"$f":"IF(Eng_Fren=1,K61,L61)","v":"SALARY/PERSONNEL REPORT:"},{"$f":"IF(Eng_Fren=1,\" FUNCTION 100\",\"FONCTION 100\")","v":" FUNCTION 100"},null,null,{"$f":"IF(Eng_Fren=1,\" FUNCTION 200\",\"FONCTION 200\")","v":" FUNCTION 200"},null,null,null,null,null,"SALARY/PERSONNEL REPORT:","RAPPORT SUR LES SALAIRES ET LE PERSONNEL :"]
[null,{"$f":"IF(Eng_Fren=1,O62,U62)","v":"SALARIES"},"PERSONNEL","AVERAGE","SALARIES","PERSONNEL","AVERAGE",null,null,null,null,null,null,null,"SALARIES","PERSONNEL","AVERAGE","SALARIES","PERSONNEL","AVERAGE","SALAIRES","PERSONNEL","MOYENNE","SALAIRES","PERSONNEL","MOYENNE"]
[]
[{"$f":"IF(Eng_Fren=1,K64,L64)","v":" 320 EXECUTIVE, MG'L & SUPERVISORY"},{"$f":"_OE1320","v":0},{"$f":"PERS132","v":0},{"$f":"IF(AND(B64=0,C64=0),0,IF(AND(B64=0,C64<>0),\"Error\",IF(AND(B64<>0,C64=0),\"Error\",B64/C64)))","v":0},{"$f":"_OE2320","v":0},{"$f":"PERS232","v":0},{"$f":"IF(AND(E64=0,F64=0),0,IF(AND(E64=0,F64<>0),\"Error\",IF(AND(E64<>0,F64=0),\"Error\",E64/F64)))","v":0},null,null,null," 320 EXECUTIVE, MG'L & SUPERVISORY"," 320 CADRES, DIRIGEANTS ET SUPERVISEURS"]
[" 330 INSTRUCTIONAL - TEACHING",{"$f":"_OE1330","v":0},{"$f":"PERS133","v":0},{"$f":"IF(AND(B65=0,C65=0),0,IF(AND(B65=0,C65<>0),\"Error\",IF(AND(B65<>0,C65=0),\"Error\",B65/C65)))","v":0},{"$f":"_OE2330","v":0},{"$f":"PERS233","v":0},0,null,null,null," 330 INSTRUCTIONAL - TEACHING"," 330 ÉDUCATEURS – ENSEIGNANTS"]
[" 350 INSTRUCTIONAL - OTHER",{"$f":"_OE1350","v":0},{"$f":"PERS135","v":0},{"$f":"IF(AND(B66=0,C66=0),0,IF(AND(B66=0,C66<>0),\"Error\",IF(AND(B66<>0,C66=0),\"Error\",B66/C66)))","v":0},{"$f":"_OE2350","v":0},{"$f":"PERS235","v":0},0,null,null,null," 350 INSTRUCTIONAL - OTHER"," 350 ÉDUCATEURS – AUTRES"]
[" 360 TECHNICAL, SPECLIZ'D & SERVICE",{"$f":"_OE1360","v":0},{"$f":"PERS136","v":0},{"$f":"IF(AND(B67=0,C67=0),0,IF(AND(B67=0,C67<>0),\"Error\",IF(AND(B67<>0,C67=0),\"Error\",B67/C67)))","v":0},{"$f":"_OE2360","v":0},{"$f":"PERS236","v":0},0,null,null,null," 360 TECHNICAL, SPECLIZ'D & SERVICE"," 360 PERSONNEL TECH. SPÉC. ET DE SOUTIEN"]
[" 370 SECRETARIAL, CLERICAL & OTHER",{"$f":"_OE1370","v":0},{"$f":"PERS137","v":0},{"$f":"IF(AND(B68=0,C68=0),0,IF(AND(B68=0,C68<>0),\"Error\",IF(AND(B68<>0,C68=0),\"Error\",B68/C68)))","v":0},{"$f":"_OE2370","v":0},{"$f":"PERS237","v":0},0,null,null,null," 370 SECRETARIAL, CLERICAL & OTHER"," 370 PERSONNEL DE BUREAU ET AUTRE"]
[" 380 CLINICIAN",null,null,null,{"$f":"_OE2380","v":0},{"$f":"PERS238","v":0},0,null,null,null," 380 CLINICIAN"," 380 SPÉCIALISTES"]
[" 390 INFORMATION TECHNOLOGY",{"$f":"_OE1390","v":0},{"$f":"PERS139","v":0},{"$f":"IF(AND(B70=0,C70=0),0,IF(AND(B70=0,C70<>0),\"Error\",IF(AND(B70<>0,C70=0),\"Error\",B70/C70)))","v":0},{"$f":"_OE2390","v":0},{"$f":"PERS239","v":0},0,null,null,null," 390 INFORMATION TECHNOLOGY"," 390 TECHNOLOGIE DE L'INFORMATION"]
[]
[null,{"$f":"IF(Eng_Fren=1,\" FUNCTION 500\",\"FONCTION 500\")","v":" FUNCTION 500"},null,null,{"$f":"IF(Eng_Fren=1,\" FUNCTION 600\",\"FONCTION 600\")","v":" FUNCTION 600"}]
[null,{"$f":"IF(Eng_Fren=1,O73,U73)","v":"SALARIES"},"PERSONNEL","AVERAGE","SALARIES","PERSONNEL","AVERAGE",null,null,null,null,null,null,null,"SALARIES","PERSONNEL","AVERAGE","SALARIES","PERSONNEL","AVERAGE","SALAIRES","PERSONNEL","MOYENNE","SALAIRES","PERSONNEL","MOYENNE"]
[]
[{"$f":"IF(Eng_Fren=1,K75,L75)","v":" 320 EXECUTIVE, MG'L & SUPERVISORY"},{"$f":"_OE5320","v":0},{"$f":"PERS532","v":0},{"$f":"IF(AND(B75=0,C75=0),0,IF(AND(B75=0,C75<>0),\"Error\",IF(AND(B75<>0,C75=0),\"Error\",B75/C75)))","v":0},{"$f":"_OE6320","v":0},{"$f":"PERS632","v":0},{"$f":"IF(AND(E75=0,F75=0),0,IF(AND(E75=0,F75<>0),\"Error\",IF(AND(E75<>0,F75=0),\"Error\",E75/F75)))","v":0},null,null,null," 320 EXECUTIVE, MG'L & SUPERVISORY"," 320 CADRES, DIRIGEANTS ET SUPERVISEURS"]
[" 330 INSTRUCTIONAL - TEACHING",null,null,null,{"$f":"_OE6330","v":0},{"$f":"PERS633","v":0},0,null,null,null," 330 INSTRUCTIONAL - TEACHING"," 330 ÉDUCATEURS – ENSEIGNANTS"]
[" 350 INSTRUCTIONAL - OTHER",null,null,null,{"$f":"_OE6350","v":0},{"$f":"PERS635","v":0},0,null,null,null," 350 INSTRUCTIONAL - OTHER"," 350 ÉDUCATEURS – AUTRES"]
[" 360 TECHNICAL, SPECLIZ'D & SERVICE",{"$f":"_OE5360","v":0},{"$f":"PERS536","v":0},{"$f":"IF(AND(B78=0,C78=0),0,IF(AND(B78=0,C78<>0),\"Error\",IF(AND(B78<>0,C78=0),\"Error\",B78/C78)))","v":0},{"$f":"_OE6360","v":0},{"$f":"PERS636","v":0},0,null,null,null," 360 TECHNICAL, SPECLIZ'D & SERVICE"," 360 PERSONNEL TECH. SPÉC. ET DE SOUTIEN"]
[" 370 SECRETARIAL, CLERICAL & OTHER",{"$f":"_OE5370","v":0},{"$f":"PERS537","v":0},{"$f":"IF(AND(B79=0,C79=0),0,IF(AND(B79=0,C79<>0),\"Error\",IF(AND(B79<>0,C79=0),\"Error\",B79/C79)))","v":0},{"$f":"_OE6370","v":0},{"$f":"PERS637","v":0},0,null,null,null," 370 SECRETARIAL, CLERICAL & OTHER"," 370 PERSONNEL DE BUREAU ET AUTRE"]
[" 390 INFORMATION TECHNOLOGY",{"$f":"_OE5390","v":0},{"$f":"PERS539","v":0},{"$f":"IF(AND(B80=0,C80=0),0,IF(AND(B80=0,C80<>0),\"Error\",IF(AND(B80<>0,C80=0),\"Error\",B80/C80)))","v":0},{"$f":"_OE6390","v":0},{"$f":"PERS639","v":0},0,null,null,null," 390 INFORMATION TECHNOLOGY"," 390 TECHNOLOGIE DE L'INFORMATION"]
[]
[null,{"$f":"IF(Eng_Fren=1,\" FUNCTION 700\",\"FONCTION 700\")","v":" FUNCTION 700"},null,null,{"$f":"IF(Eng_Fren=1,\" FUNCTION 800\",\"FONCTION 800\")","v":" FUNCTION 800"}]
[null,{"$f":"IF(Eng_Fren=1,O83,U83)","v":"SALARIES"},"PERSONNEL","AVERAGE","SALARIES","PERSONNEL","AVERAGE",null,null,null,null,null,null,null,"SALARIES","PERSONNEL","AVERAGE","SALARIES","PERSONNEL","AVERAGE","SALAIRES","PERSONNEL","MOYENNE","SALAIRES","PERSONNEL","MOYENNE"]
[]
[{"$f":"IF(Eng_Fren=1,K85,L85)","v":" 320 EXECUTIVE, MG'L & SUPERVISORY"},{"$f":"_OE7320","v":0},{"$f":"PERS732","v":0},{"$f":"IF(AND(B85=0,C85=0),0,IF(AND(B85=0,C85<>0),\"Error\",IF(AND(B85<>0,C85=0),\"Error\",B85/C85)))","v":0},{"$f":"_OE8320","v":0},{"$f":"PERS832","v":0},{"$f":"IF(AND(E85=0,F85=0),0,IF(AND(E85=0,F85<>0),\"Error\",IF(AND(E85<>0,F85=0),\"Error\",E85/F85)))","v":0},null,null,null," 320 EXECUTIVE, MG'L & SUPERVISORY"," 320 CADRES, DIRIGEANTS ET SUPERVISEURS"]
[{"$f":"IF(Eng_Fren=1,K86,L86)","v":" 350 INSTRUCTIONAL - OTHER"},{"$f":"_OE7350","v":0},{"$f":"PERS735","v":0},{"$f":"IF(AND(B86=0,C86=0),0,IF(AND(B86=0,C86<>0),\"Error\",IF(AND(B86<>0,C86=0),\"Error\",B86/C86)))","v":0},null,null,null,null,null,null," 350 INSTRUCTIONAL - OTHER"," 350 ÉDUCATEURS – AUTRES"]
[{"$f":"IF(Eng_Fren=1,K87,L87)","v":" 360 TECHNICAL, SPECLIZ'D & SERVICE"},{"$f":"_OE7360","v":0},{"$f":"PERS736","v":0},{"$f":"IF(AND(B87=0,C87=0),0,IF(AND(B87=0,C87<>0),\"Error\",IF(AND(B87<>0,C87=0),\"Error\",B87/C87)))","v":0},{"$f":"_OE8360","v":0},{"$f":"PERS836","v":0},{"$f":"IF(AND(E87=0,F87=0),0,IF(AND(E87=0,F87<>0),\"Error\",IF(AND(E87<>0,F87=0),\"Error\",E87/F87)))","v":0},null,null,null," 360 TECHNICAL, SPECLIZ'D & SERVICE"," 360 PERSONNEL TECH. SPÉC. ET DE SOUTIEN"]
[{"$f":"IF(Eng_Fren=1,K88,L88)","v":" 370 SECRETARIAL, CLERICAL & OTHER"},{"$f":"_OE7370","v":0},{"$f":"PERS737","v":0},{"$f":"IF(AND(B88=0,C88=0),0,IF(AND(B88=0,C88<>0),\"Error\",IF(AND(B88<>0,C88=0),\"Error\",B88/C88)))","v":0},{"$f":"_OE8370","v":0},{"$f":"PERS837","v":0},{"$f":"IF(AND(E88=0,F88=0),0,IF(AND(E88=0,F88<>0),\"Error\",IF(AND(E88<>0,F88=0),\"Error\",E88/F88)))","v":0},null,null,null," 370 SECRETARIAL, CLERICAL & OTHER"," 370 PERSONNEL DE BUREAU ET AUTRE"]
[{"$f":"IF(Eng_Fren=1,K89,L89)","v":" 390 INFORMATION TECHNOLOGY"},{"$f":"_OE7390","v":0},{"$f":"PERS739","v":0},{"$f":"IF(AND(B89=0,C89=0),0,IF(AND(B89=0,C89<>0),\"Error\",IF(AND(B89<>0,C89=0),\"Error\",B89/C89)))","v":0},{"$f":"_OE8390","v":0},{"$f":"PERS839","v":0},{"$f":"IF(AND(E89=0,F89=0),0,IF(AND(E89=0,F89<>0),\"Error\",IF(AND(E89<>0,F89=0),\"Error\",E89/F89)))","v":0},null,null,null," 390 INFORMATION TECHNOLOGY"," 390 TECHNOLOGIE DE L'INFORMATION"]

{"sheet":"Contents","index":5,"n_rows":45,"n_cols":11,"rows_kept":45,"cut":false,"hidden":false,"merged":[]}
[null,null,null,{"$f":"IF(Eng_Fren=1,TRIM(J1),TRIM(K1))","v":"TABLE OF CONTENTS"},null,null,null,null,null,"TABLE OF CONTENTS","TABLE DES MATIÈRES"]
[null,null,null,{"$f":"UPPER(Title)","v":"2024/2025 FINANCIAL STATEMENTS"}]
[null,null,null,null,"PAGE"]
[null,null,{"$f":"IF(Eng_Fren=1,J4,K4)","v":"AUDITOR'S REPORT"},null,null,null,null,null,null,"AUDITOR'S REPORT","RAPPORT DU VÉRIFICATEUR"]
[null,null,{"$f":"IF(Eng_Fren=1,J5,K5)","v":"AUDITOR'S REPORT ON ENROLMENT (with EIS Cert. - part 2 of 2)"},null,null,null,null,null,null,"AUDITOR'S REPORT ON ENROLMENT (with EIS Cert. - part 2 of 2)","RAPPORT DU VÉRIFICATEUR SUR LES INSCRIPTIONS (avec Cert EIS. - Partie 2 de 2)"]
[null,null,{"$f":"IF(Eng_Fren=1,J6,K6)","v":"AUDITOR'S MANAGEMENT LETTER"},null,null,null,null,null,null,"AUDITOR'S MANAGEMENT LETTER","LETTRE DE LA DIRECTION DU VÉRIFICATEUR"]
[null,null,{"$f":"IF(Eng_Fren=1,J7,K7)","v":"MANAGEMENT RESPONSIBILITY LETTER "},null,null,null,null,null,null,"MANAGEMENT RESPONSIBILITY LETTER ","LETTRE DE RESPONSABILITÉS DE LA DIRECTION "]
[null,null,{"$f":"IF(Eng_Fren=1,J8,K8)","v":"ORGANIZATIONAL CHART"},null,null,null,null,null,null,"ORGANIZATIONAL CHART","ORGANIGRAMME"]
[null,null,{"$f":"IF(YESNO=TRUE,\"EXPENSE DEFINITIONS\",\"\")","v":"EXPENSE DEFINITIONS"},null,{"$f":"IF(C9=\"\",\"\",\"   i\")","v":"   i"},null,null,null,null,"",""]
[null,null,{"$f":"IF(Eng_Fren=1,J10,K10)","v":"CONSOLIDATED"},null,null,null,null,null,null,"CONSOLIDATED","ÉTATS CONSOLIDÉS"]
[null,null,"     STATEMENT OF FINANCIAL POSITION",null,1,null,null,null,null,"     STATEMENT OF FINANCIAL POSITION","     ÉTAT DE LA SITUATION FINANCIÈRE"]
[null,null,"     STATEMENT OF REVENUE, EXPENSES AND ACCUMULATED SURPLUS",null,2,null,null,null,null,"     STATEMENT OF REVENUE, EXPENSES AND ACCUMULATED SURPLUS","     ÉTAT DES RECETTES, DES DÉPENSES ET DE L'EXCÉDENT ACCUMULÉ"]
[null,null,"     STATEMENT OF CHANGE IN NET DEBT",null,3,null,null,null,null,"     STATEMENT OF CHANGE IN NET DEBT","     ÉTAT DU CHANGEMENT DE LA DETTE NETTE"]
[null,null,"     STATEMENT OF CASH FLOW",null,4,null,null,null,null,"     STATEMENT OF CASH FLOW","     ÉTAT DE L'ÉVOLUTION DES LIQUIDITÉS"]
[null,null,"     NOTES TO THE FINANCIAL STATEMENTS",null,null,null,null,null,null,"     NOTES TO THE FINANCIAL STATEMENTS","     NOTES ACCOMPAGNANT LES ÉTATS FINANCIERS"]
[null,null,"ANALYSIS OF CONSOLIDATED ACCUMULATED SURPLUS",null,"5",null,null,null,null,"ANALYSIS OF CONSOLIDATED ACCUMULATED SURPLUS","ANALYSE DES EXCÉDENTS ACCUMULÉS CONSOLIDÉS"]
[null,null,"OPERATING FUND",null,null,null,null,null,null,"OPERATING FUND","FONDS D'ADMINISTRATION GÉNÉRALE"]
[null,null,"     SCHEDULE OF FINANCIAL POSITION",null,"6",null,null,null,null,"     SCHEDULE OF FINANCIAL POSITION","     ÉTAT DE LA SITUATION FINANCIÈRE"]
[null,null,"     SCHEDULE OF REVENUE, EXPENSES AND ACCUMULATED SURPLUS",null,"7",null,null,null,null,"     SCHEDULE OF REVENUE, EXPENSES AND ACCUMULATED SURPLUS","     ÉTAT DES RECETTES, DES DÉPENSES ET DE L'EXCÉDENT ACCUMULÉ"]
[null,null,"     REVENUE DETAIL: PROVINCE OF MANITOBA",null,"8 - 9",null,null,null,null,"     REVENUE DETAIL: PROVINCE OF MANITOBA","     ÉTAT DÉTAILLÉ DES RECETTES : PROVINCE DU MANITOBA"]
[null,null,"     REVENUE DETAIL: NON-PROVINCIAL GOVERNMENT SOURCES",null,"10",null,null,null,null,"     REVENUE DETAIL: NON-PROVINCIAL GOVERNMENT SOURCES","     ÉTAT DÉTAILLÉ DES RECETTES DE SOURCES AUTRES QUE LE  GOUV. DU MANITOBA"]
[null,null,"     EXPENSE BY FUNCTION AND BY OBJECT",null,"11",null,null,null,null,"     EXPENSE BY FUNCTION AND BY OBJECT","     DÉPENSES SELON LA FONCTION ET L'OBJET"]
[null,null,"     EXPENSE DETAIL",null,null,null,null,null,null,"     EXPENSE DETAIL","     DÉTAIL DES DÉPENSES"]
[null,null,"        - Function 100:  Regular Instruction",null,"12",null,null,null,null,"        - Function 100:  Regular Instruction","        - Fonction 100 : Enseignement ordinaire"]
[null,null,"        - Function 200:  Student Support Services",null,"13",null,null,null,null,"        - Function 200:  Student Support Services","        - Fonction 200 : Services de soutien aux élèves"]
[null,null,"        - Function 300:  Adult Learning Centres",null,"14",null,null,null,null,"        - Function 300:  Adult Learning Centres","        - Fonction 300 : Centres d'apprentissage pour adultes"]
[null,null,"        - Function 400:  Community Education and Services",null,"15",null,null,null,null,"        - Function 400:  Community Education and Services","        - Fonction 400 : Éducation et services communautaires "]
[null,null,"        - Function 500:  Divisional Administration",null,"16",null,null,null,null,"        - Function 500:  Divisional Administration","        - Fonction 500 : Administration de la division"]
[null,null,"        - Function 600:  Instructional and Other Support Services",null,"17",null,null,null,null,"        - Function 600:  Instructional and Other Support Services","        - Fonction 600 : Services pédagogiques et autres services de soutien"]
[null,null,"        - Function 700:  Transportation of Pupils",null,"18",null,null,null,null,"        - Function 700:  Transportation of Pupils","        - Fonction 700 : Transport des élèves"]
[null,null,"        - Function 800:  Operations and Maintenance",null,"19",null,null,null,null,"        - Function 800:  Operations and Maintenance","        - Fonction 800 : Fonctionnement et entretien"]
[null,null,"     DETAIL OF TRANSFERS TO (FROM) CAPITAL FUND",null,"20",null,null,null,null,"     DETAIL OF TRANSFERS TO (FROM) CAPITAL FUND","     VENTILATION DES TRANSFERTS AU (DU) FONDS DE CAPITAL ET D'EMPRUNT"]
[null,null,"CAPITAL FUND",null,null,null,null,null,null,"CAPITAL FUND","FONDS DE CAPITAL ET D'EMPRUNT"]
[null,null,"     SCHEDULE OF FINANCIAL POSITION",null,"21",null,null,null,null,"     SCHEDULE OF FINANCIAL POSITION","     ÉTAT DE LA SITUATION FINANCIÈRE"]
[null,null,"     SCHEDULE OF REVENUE, EXPENSES AND ACCUMULATED SURPLUS",null,"22",null,null,null,null,"     SCHEDULE OF REVENUE, EXPENSES AND ACCUMULATED SURPLUS","     ÉTAT DES RECETTES, DES DÉPENSES ET DE L'EXCÉDENT ACCUMULÉ"]
[null,null,"     SCHEDULE OF TANGIBLE CAPITAL ASSETS",null,"23",null,null,null,null,"     SCHEDULE OF TANGIBLE CAPITAL ASSETS","     ÉTAT DES IMMOBILISATIONS CORPORELLES"]
[null,null,"     SCHEDULE OF RESERVE ACCOUNTS",null,{"$f":"IF(SUM(CRESOPEN3)+SUM(CRESOPEN_3)>0,\"24 - 24C\",IF(SUM(CRESOPEN2)+SUM(CRESOPEN_2)>0,\"24 - 24B\",IF(SUM(CRESOPEN1)+SUM(CRESOPEN_1)>0,\"24, 24A\",\"24\")))","v":"24"},null,null,null,null,"     SCHEDULE OF RESERVE ACCOUNTS","     ÉTAT DES COMPTES DE RÉSERVE"]
[null,null,"SPECIAL PURPOSE FUND",null,null,null,null,null,null,"SPECIAL PURPOSE FUND","FONDS À FINS SPÉCIALES"]
[null,null,"     SCHEDULE OF FINANCIAL POSITION",null,25,null,null,null,null,"     SCHEDULE OF FINANCIAL POSITION","     ÉTAT DE LA SITUATION FINANCIÈRE"]
[null,null,"     SCHEDULE OF REVENUE, EXPENSES AND ACCUMULATED SURPLUS",null,"26",null,null,null,null,"     SCHEDULE OF REVENUE, EXPENSES AND ACCUMULATED SURPLUS","     ÉTAT DES RECETTES, DES DÉPENSES ET DE L'EXCÉDENT ACCUMULÉ"]
[]
[null,null,{"$f":"IF(Eng_Fren=1,J42,K42)","v":"STUDENT ENROLMENTS (FRAME) AND TRANSPORTATION STATISTICS (unaudited)"},null,"27",null,null,null,null,"STUDENT ENROLMENTS (FRAME) AND TRANSPORTATION STATISTICS (unaudited)","STATISTIQUES SUR LES INSCRIPTIONS (FRAME) ET SUR LE TRANSPORT (chiffres non vérifiés)"]
[null,null,{"$f":"IF(Eng_Fren=1,J43,K43)","v":"FULL TIME EQUIVALENT PERSONNEL (unaudited)"},null,"28",null,null,null,null,"FULL TIME EQUIVALENT PERSONNEL (unaudited)","PERSONNEL ÉQUIVALENT TEMPS PLEIN (chiffres non vérifiés)"]
[null,null,{"$f":"IF(Eng_Fren=1,J44,K44)","v":"CALCULATION OF ADMINISTRATION COSTS (audited)"},null,{"$f":"IF(OR(DIVCODE=\"FR\",DIVCODE=\"WT\"),\"N/A\",IF(DIVCODE=\"DI\",\"S/O\",29))","v":29},null,null,null,null,"CALCULATION OF ADMINISTRATION COSTS (audited)","CALCUL DES FRAIS D'ADMINISTRATION (chiffres vérifiés)"]
[null,null,{"$f":"IF(YESNO2=0,\"\",TRIM(Allowable!D2))","v":"CALCULATION OF ALLOWABLE AND UNSUPPORTED EXPENSES"},null,{"$f":"IF(C45=\"\",\"\",\"30 - 32\")","v":"30 - 32"},null,null,null,null,"CALCULATION OF ALLOWABLE EXPENSES","CALCUL DES DÉPENSES AUTORISÉES"]

{"sheet":"Requirements","index":6,"n_rows":67,"n_cols":5,"rows_kept":67,"cut":false,"hidden":false,"merged":[[33,3,35,4]]}
[]
[null,null,"LEGISLATIVE REQUIREMENTS"]
[null,null,"FOR THE COMPLETION "]
[null,null,"OF FINANCIAL STATEMENTS"]
[null,null,"OF SCHOOL DIVISIONS/DISTRICTS OF MANITOBA"]
[null,null,"UNDER THE PUBLIC SCHOOLS ACT"]
[null,null,"Annual audit"]
[null,null,"41(9)","The auditor of the school division or school district shall annually make an examination of the"]
[null,null,"financial affairs, books, accounts, records, and transactions of the division or district."]
[]
[null,null,"Method of audit"]
[null,null,"41(10)","An examination made as required under subsection (9) shall be in accordance with generally"]
[null,null,"accepted auditing standards, and shall include a general review of the adequacy of the accounting"]
[null,null,"procedures and system of internal control employed to preserve and protect the assets."]
[]
[null,null,"Auditor's Report"]
[null,null,"41(11)","An auditor for a school division or school district shall, not later than October 31 in each year, "]
[null,null,"make a report to the school board on the annual financial statements that the auditor has examined as"]
[null,null,"at the end of the preceding fiscal year."]
[]
[null,null,"Standards of the CPA Canada"]
[null,null,"41(11.2)","A report made under subsection (11) shall "]
[null,null,"(a) ","comply with the standards of Chartered Professional Accountants of Canada for an auditor's"]
[null,null,null,"standard report; and "]
[null,null,"(b) ","include the auditor's opinion as to whether the financial statements present fairly the financial "]
[null,null,null,"position of the school division as at the end of  the preceding fiscal year and the results of its "]
[null,null,null,"operations for the preceding fiscal year, in accordance with accepted accounting principles for "]
[null,null,null,"school divisions."]
[]
[null,null,"Auditor's Supplementary Report"]
[null,null,"41(12)","The auditor shall submit to the school board a supplementary report on his or her examination of"]
[null,null,"the annual financial statements and the report shall contain any information required by the regulations."]
[]
[null,null,"Note:","The report is to be comprised of the Auditor's Report on Enrolment and the auditor's management letter. See Regulation 197/2009."]
[]
[]
[]
[null,null,"Delivery of copies"]
[null,null,"41(13)","The auditor shall furnish one copy of each report to the minister."]
[]
[null,null,"Note:","The report of the auditor and the supplementary report shall be signed by the Chairperson of the"]
[null,null,null,"School Board, duly certifying that these reports have been presented to the School Board and"]
[null,null,null,"submitted to the Minister in care of the Schools' Finance Branch."]
[]
[null,null,"Financial Statement to minister"]
[null,null,"41(14)","Not later than October 31 in each year, each school board shall furnish to the minister, in the "]
[null,null,"form and manner that the minister requires, a duly audited financial statement showing the revenues,"]
[null,null,"expenses and other financial information relating to its school division or school district for the immediately"]
[null,null,"preceding fiscal year and the financial position of the school division or school district at the close of the "]
[null,null,"immediately preceding fiscal year."]
[]
[null,null,"Note:","(1)","The financial statements shall be prepared following PSAB standards and the requirements of"]
[null,null,null,null,"the FRAME Manual including fund accounting, and function, program and object definitions."]
[null,null,null,"(2)","The financial statements are to be forwarded to the Minister in care of The  Schools' Finance"]
[null,null,null,null,"Branch.  Please submit only one copy."]
[]
[null,null,"Powers of auditors"]
[null,null,"54(1)","An auditor referred to in subsection 41(8) for the purpose of carrying out his duties may"]
[null,null,"(a) ","require the attendance of all or any of the persons interested in the accounts, and of their"]
[null,null,null,"witnesses, with all such books, papers and writings as the auditors may direct them or"]
[null,null,null,"any of them to produce:"]
[null,null,"(b) ","administer oaths to persons and witnesses."]
[]
[null,null,"Duty to assist auditors"]
[null,null,"54(2)","Every trustee and every employee of a school board shall, on request, furnish to the auditor all"]
[null,null,"papers, books, accounts and information that the auditor requires to carry out his duties and that it is in"]
[null,null,"the power of the trustee or the employee, as the case may be, to furnish."]

{"sheet":"Auditor","index":7,"n_rows":35,"n_cols":20,"rows_kept":35,"cut":false,"hidden":true,"merged":[[14,19,22,48],[33,1,33,2],[20,8,22,11],[14,8,17,11],[7,1,12,4],[7,8,12,11],[25,1,25,2],[1,1,1,4],[7,12,13,15],[20,12,23,15],[20,1,23,4],[14,1,18,4],[14,12,18,15]]}
[]
[null,{"$f":"IF(Eng_Fren=1,I2,J2)","v":"AUDITOR’S REPORT ON ENROLMENT"},null,null,null,null,null,null,"AUDITOR’S REPORT ON ENROLMENT","RAPPORT DU VÉRIFICATEUR SUR LES INSCRIPTIONS"]
[]
[]
[null,{"$f":"IF(Eng_Fren=1,I5,J5)","v":"TO THE BOARD OF TRUSTEES"},null,null,null,null,null,null,"TO THE BOARD OF TRUSTEES","POUR LA COMMISSION SCOLAIRE"]
[null,{"$f":"IF(Eng_Fren=1,I6,J6)","v":""},null,null,null,null,null,null,{"$f":"UPPER(DIVNAME)","v":""},"DE LA DIVISION FRANCO-MANITOBAINE"]
[]
[null,{"$f":"IF(Eng_Fren=1,I8,M8)","v":"We have audited the attached EIS Enrolment File Verification Report - EIS Cert. - part 2 of 2 (prepared in accordance with Part I, Sections 1.1 and 1.2 of the Public Schools Enrolment and Categorical Grants Reporting for the 2024/25 School Year) of the  as at September 30, 2024. This enrolment information is the responsibility of the Division’s management. Our responsibility is to express an opinion on this enrolment  information based on our audit."},null,null,null,null,null,null,{"$f":"\"We have audited the attached EIS Enrolment File Verification Report - EIS Cert. - part 2 of 2 (prepared in accordance with Part I, Sections 1.1 and 1.2 of the Public Schools Enrolment and Categorical Grants Reporting for the \"&THISYR&\" School Year) of the \"&DIVNAME&\"\"&\" as at \"&ATSEP&\". This enrolment information is the responsibility of the Division’s management. Our responsibility is to express an opinion on this enrolment  information based on our audit.\"","v":"We have audited the attached EIS Enrolment File Verification Report - EIS Cert. - part 2 of 2 (prepared in accordance with Part I, Sections 1.1 and 1.2 of the Public Schools Enrolment and Categorical Grants Reporting for the 2024/25 School Year) of the  as at September 30, 2024. This enrolment information is the responsibility of the Division’s management. Our responsibility is to express an opinion on this enrolment  information based on our audit."},null,null,null,{"$f":"T8&T9&T10&T11&T12","v":"Nous avons vérifié le joint Rapport de vérification du dossier des inscriptions aux termes du RIE - Cert EIS. - Partie 2 de 2 (préparé conformément aux dispositions de la Partie I, sections 1.1 et 1.2 du document Communication des données sur les inscriptions et les subventions par catégorie des écoles publiques pour l’année scolaire 2024 - 2025) de la Division scolaire franco-manitobaine au 30 septembre 2024. La responsabilité des données sur les inscriptions incombe à la direction de la division scolaire. Notre responsabilité consiste à exprimer une opinion sur ces données sur les inscriptions en nous fondant sur notre vérification."},null,null,null,null,null,null,"Nous avons vérifié le joint Rapport de vérification du dossier des inscriptions aux termes du RIE - Cert EIS. - Partie 2 de 2 (préparé conformément aux dispositions de la Partie I, sections 1.1 et 1.2 du document Communication des données sur les inscriptions et les subventions par catégorie des écoles publiques pour l’année scolaire "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"YrFrench","v":"2024 - 2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,") de la Division scolaire franco-manitobaine au "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SeptFrench","v":"30 septembre 2024"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,". La responsabilité des données sur les inscriptions incombe à la direction de la division scolaire. Notre responsabilité consiste à exprimer une opinion sur ces données sur les inscriptions en nous fondant sur notre vérification."]
[]
[]
[null,{"$f":"IF(Eng_Fren=1,I15,M15)","v":"We conducted our audit in accordance with the standards for assurance engagements set out in the CICA Handbook - Assurance. Those standards require that we plan and perform an audit to obtain reasonable assurance whether the enrolment information is free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the enrolment information."},null,null,null,null,null,null,"We conducted our audit in accordance with the standards for assurance engagements set out in the CICA Handbook - Assurance. Those standards require that we plan and perform an audit to obtain reasonable assurance whether the enrolment information is free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the enrolment information.",null,null,null,"Notre vérification a été effectuée conformément aux normes relatives aux missions de certification établies dans le Manuel de l’ICCA – Certification. Ces normes exigent que la vérification soit planifiée et exécutée de manière à fournir l’assurance raisonnable de certitude quant à l’absence d’inexactitudes importantes dans les données sur les inscriptions. Une vérification comprend l’examen, par sondages, des preuves données à l’appui des montants et informations indiqués dans le dossier des inscriptions."]
[]
[]
[]
[]
[]
[null,{"$f":"IF(Eng_Fren=1,I21,M21)","v":"In our opinion, this report presents fairly, in all material respects, the enrolment of the  as at September 30, 2024 in accordance with the Public Schools Enrolment and Categorical Grants Reporting for the 2024/25 School Year referred to above."},null,null,null,null,null,null,{"$f":"\"In our opinion, this report presents fairly, in all material respects, the enrolment of the \"&DIVNAME&\" as at \"&ATSEP&\" in accordance with the Public Schools Enrolment and Categorical Grants Reporting for the \"&THISYR&\" School Year referred to above.\"","v":"In our opinion, this report presents fairly, in all material respects, the enrolment of the  as at September 30, 2024 in accordance with the Public Schools Enrolment and Categorical Grants Reporting for the 2024/25 School Year referred to above."},null,null,null,{"$f":"\"À notre avis, ce rapport reflète fidèlement, à tous égards importants, les données sur les inscriptions à la Division scolaire franco-manitobaine \"&SeptFrench&\" conformément au document Communication des données sur les inscriptions et les subventions par catégorie des écoles publiques pour l’année scolaire \"&YrFrench&\" mentionné plus haut.\"","v":"À notre avis, ce rapport reflète fidèlement, à tous égards importants, les données sur les inscriptions à la Division scolaire franco-manitobaine 30 septembre 2024 conformément au document Communication des données sur les inscriptions et les subventions par catégorie des écoles publiques pour l’année scolaire 2024 - 2025 mentionné plus haut."}]
[]
[]
[]
[]
[]
[null,null,{"$f":"IF(Eng_Fren=1,I27,J27)","v":"Auditor"},null,"Date",null,null,null,"Auditor","Vérificateur"]
[]
[null,{"$f":"IF(Eng_Fren=1,I29,J29)","v":"I hereby certify that the preceding report has been presented to the members of the Board of "},null,null,null,null,null,null,"I hereby certify that the preceding report has been presented to the members of the Board of ","J’atteste par la présente que le rapport ci-dessus a été présenté aux membres de la commission"]
[null,{"$f":"IF(Eng_Fren=1,I30,J30)","v":"."},null,null,null,null,null,null,{"$f":"DIVNAME& \".\"","v":"."},"scolaire de la Division scolaire franco-manitobaine."]
[]
[]
[]
[]
[null,null,{"$f":"IF(Eng_Fren=1,I35,J35)","v":"Chairperson of the Board"},null,"Date",null,null,null,"Chairperson of the Board","Président de la commission scolaire"]

{"sheet":"Trust Funds","index":8,"n_rows":79,"n_cols":11,"rows_kept":79,"cut":false,"hidden":false,"merged":[[0,0,0,10]]}
[{"$f":"IF(Eng_Fren=1,DIVNAME&\" : Attachment to Notes to the \"&Title,DIVNAME&\" : Pièces jointes aux notes des  \"&Title)","v":" : Attachment to Notes to the 2024/2025 Financial Statements"}]
[{"$f":"IF(Eng_Fren=1,\"TRUST FUNDS SCHEDULE\",\"TABLEAU DES FONDS EN FIDUCIE\")","v":"TRUST FUNDS SCHEDULE"}]
[{"$f":"IF(Eng_Fren=1,\"For the Year Ended June 30, \"&YREND,\"pour l'exercice s'étant terminé le 30 juin , \"&YREND)","v":"For the Year Ended June 30, 2025"}]
[]
[null,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,\"Transfers or\",\"Transferts ou\")","v":"Transfers or"}]
[null,null,{"$f":"IF(Eng_Fren=1,\"Balance\",\"Solde au\")","v":"Balance"},null,null,null,{"$f":"IF(Eng_Fren=1,\"Interest\",\"Intérêt\")","v":"Interest"},null,{"$f":"IF(Eng_Fren=1,\"Scholarships\",\"bourses d'études\")","v":"Scholarships"},null,{"$f":"IF(Eng_Fren=1,\"Balance\",\"Solde au\")","v":"Balance"}]
[{"$f":"IF(Eng_Fren=1,\" Trust Fund Name\",\"Nom du fonds en fiducie\")","v":" Trust Fund Name"},null,{"$f":"IF(Eng_Fren=1,\"June 30, \"&YEAR,\"30 juin, \"&YEAR)","v":"June 30, 2024"},null,{"$f":"IF(Eng_Fren=1,\"Contributions\",\"Cotisations\")","v":"Contributions"},null,{"$f":"IF(Eng_Fren=1,\"Earned\",\"perçu\")","v":"Earned"},null,{"$f":"IF(Eng_Fren=1,\"Awarded\",\"accordées\")","v":"Awarded"},null,{"$f":"IF(Eng_Fren=1,\"June 30, \"&YREND,\"30 juin, \"&YREND)","v":"June 30, 2025"}]
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[]
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[null,{"$f":"IF(F21>0,\"* \",\"\")","v":""},null,"Employee Future Benefits",null,{"$f":"EMPFUTBEN","v":0},null,{"$f":"EMPFUTBENPR","v":0},null,null,"Employee Future Benefits",null,null,"Avantages sociaux à venir"]
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[null,null,null,{"$f":"IF(Eng_Fren=1,K32,N32)","v":"School Generated Funds Liability"},null,{"$f":"SGFLIAB","v":0},null,{"$f":"SGFLIABPR","v":0},null,null,"School Generated Funds Liability",null,null,"Passif des fonds générés par les écoles"]
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[]
[null,null,null,"Approved by the Board of Directors"]
[null,null,null,null,null,null,"Chairperson"]
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[null,{"$f":"IF(Eng_Fren=1,\" See accompanying notes to the Financial Statements\",\" Voir les notes afférentes aux états financiers.\")","v":" See accompanying notes to the Financial Statements"}]
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[]
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[null,null,null,null,null,{"$f":"IF(Eng_Fren=1,O12,Q12)","v":"- Other"},null,{"$f":"MUNOTHR+CAPMUNREV","v":0},null,{"$f":"MUNOTHRPR+CAPMUNREVPR","v":0},null,null,null,null,"- Other",null,"- Autres"]
[null,null,null,{"$f":"IF(Eng_Fren=1,N13,P13)","v":"Other School Divisions"},null,null,null,{"$f":"OPOSDREV","v":0},null,{"$f":"OPOSDREVPR","v":0},null,null,null,"Other School Divisions",null,"Autres divisions scolaires"]
[null,null,null,"First Nations",null,null,null,{"$f":"OPFNATIONREV","v":0},null,{"$f":"OPFNATIONREVPR","v":0},null,null,null,"First Nations",null,"Premières nations"]
[null,null,null,"Private Organizations and Individuals",null,null,null,{"$f":"OPPOIREV","v":0},null,{"$f":"OPPOIREVPR","v":0},null,null,null,"Private Organizations and Individuals",null,"Organismes privés et particuliers"]
[null,null,null,"Other Sources",null,null,null,{"$f":"OPOTHERREV+CAPINVREV+CAPDONREV+CAPOTHERREV+CAPASSETDISP+GAINMODCLASS+MBHYDRO","v":0},null,{"$f":"OPOTHERREVPR+CAPINVREVPR+CAPDONREVPR+CAPOTHERREVPR+CAPASSETDISPPR+GAINMODCLASSPR+MBHYDROPR","v":0},null,null,null,"Other Sources",null,"Autres sources"]
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[null,null,null,"Other Special Purpose Funds",null,null,null,{"$f":"OTHFUNDREV+OTHFUNDREV2","v":0},null,{"$f":"OTHFUNDREVPR+OTHFUNDREV2PR","v":0},null,null,null,"Other Special Purpose Funds",null,"Autres fonds à fins spéciales"]
[null,null,null,null,null,null,null,{"$f":"SUM(H9:H18)","v":0},null,{"$f":"SUM(J9:J18)","v":0}]
[null,null,{"$f":"IF(Eng_Fren=1,N20,P20)","v":" Expenses"},null,null,null,null,null,null,null,null,null,null," Expenses",null,"Dépenses"]
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[null,null,null,"Student Support Services",null,null,null,{"$f":"_OE200","v":0},null,{"$f":"OE200PR","v":0},null,null,null,"Student Support Services",null,"Services de soutien aux élèves"]
[null,null,null,"Adult Learning Centres",null,null,null,{"$f":"_OE300","v":0},null,{"$f":"OE300PR","v":0},null,null,null,"Adult Learning Centres",null,"Centres d'apprentissage pour adultes"]
[null,null,null,"Community Education and Services",null,null,null,{"$f":"_OE400","v":0},null,{"$f":"OE400PR","v":0},null,null,null,"Community Education and Services",null,"Éducation et services communautaires"]
[null,null,null,"Divisional Administration",null,null,null,{"$f":"_OE500","v":0},null,{"$f":"OE500PR","v":0},null,null,null,"Divisional Administration",null,"Administration de la division"]
[null,null,null,"Instructional and Other Support Services",null,null,null,{"$f":"_OE600","v":0},null,{"$f":"OE600PR","v":0},null,null,null,"Instructional and Other Support Services",null,"Services pédagogiques et autres serv. de soutien"]
[null,null,null,"Transportation of Pupils",null,null,null,{"$f":"_OE700","v":0},null,{"$f":"OE700PR","v":0},null,null,null,"Transportation of Pupils",null,"Transport des élèves"]
[null,null,null,"Operations and Maintenance",null,null,null,{"$f":"_OE800","v":0},null,{"$f":"OE800PR","v":0},null,null,null,"Operations and Maintenance",null,"Fonctionnement et entretien"]
[null,{"$f":"IF(H29>0,\"* \",\"\")","v":""},null,"Fiscal",{"$f":"IF(Eng_Fren=1,O29,Q29)","v":"- Interest"},null,null,{"$f":"_OE910+CAPDDIEXP+CAPOTHERINTEXP","v":0},null,{"$f":"PREVOE910+CAPDDIEXPPR+CAPOTHERINTEXPPR","v":0},null,null,null,"Fiscal","- Interest","Frais et taxes","- Intérêts"]
[null,null,null,null,{"$f":"IF(Eng_Fren=1,O30,Q30)","v":"- Other"},null,null,{"$f":"BADDEBT+_OE970","v":0},null,{"$f":"PREVBADDEBT+VLOOKUP(DIVCODE,DATA,Code!HD$1)","v":0},null,null,null,null,"- Other",null,"- Autres"]
[null,null,null,{"$f":"IF(Eng_Fren=1,N31,P31)","v":"Amortization"},null,null,null,{"$f":"CAPAMORTEXP","v":0},null,{"$f":"CAPAMORTEXPPR","v":0},null,null,null,"Amortization",null,"Amortissement"]
[null,null,null,{"$f":"IF(Eng_Fren=1,N32,P32)","v":"Other Capital Items"},null,null,null,{"$f":"CAPOTHEREXP+CAPACCRETIONEXP","v":0},null,{"$f":"CAPOTHEREXPPR+CAPACCRETIONEXPPR","v":0},null,null,null,"Other Capital Items",null,"Autres dépenses de capital"]
[null,null,null,{"$f":"IF(Eng_Fren=1,N33,P33)","v":"School Generated Funds"},null,null,null,{"$f":"SGFEXP","v":0},null,{"$f":"SGFEXPPR","v":0},null,null,null,"School Generated Funds",null,"Fonds générés par les écoles"]
[null,null,null,{"$f":"IF(Eng_Fren=1,N34,P34)","v":"Other Special Purpose Funds"},null,null,null,{"$f":"OTHFUNDEXP+OTHFUNDEXP2","v":0},null,{"$f":"OTHFUNDEXPPR+OTHFUNDEXP2PR","v":0},null,null,null,"Other Special Purpose Funds",null,"Autres fonds à fins spéciales"]
[null,null,null,null,null,null,null,{"$f":"SUM(H21:H34)","v":0},null,{"$f":"SUM(J21:J34)","v":0}]
[null,null,{"$f":"IF(Eng_Fren=1,N36,P36)","v":"Current Year Surplus (Deficit) before Non-vested Sick Leave"},null,null,null,null,{"$f":"H19-H35","v":0},null,{"$f":"J19-J35","v":0},null,null,null,"Current Year Surplus (Deficit) before Non-vested Sick Leave",null,"Excédent (Déficit) de l'exercice en cours"]
[null,null,{"$f":"IF(Eng_Fren=1,N37,P37)","v":"Less: Non-vested Sick Leave Expense (Recovery)"},null,null,null,null,{"$f":"+Non_Vested.S.L","v":0},null,{"$f":"+Non_Vested.S.L.PR","v":0},null,null,null,"Less: Non-vested Sick Leave Expense (Recovery)",null,"Moins : Congé de maladie en surplus (Recouvrement)"]
[null,null,{"$f":"IF(Eng_Fren=1,N38,P38)","v":"Net Current Year Surplus (Deficit)"},null,null,null,null,{"$f":"+CONSCURSURP-H37","v":0},null,{"$f":"+CONSCURSURPPR-J37","v":0},null,null,null,"Net Current Year Surplus (Deficit)",null,"Excédent (Déficit) net de l'exercice en cours"]
[null,null,{"$f":"IF(Eng_Fren=1,N39,P39 $O39:$Q39)","v":" Opening Accumulated Surplus"},null,null,null,null,{"$f":"J44","v":0},null,{"$f":"PREVBEGSURP+CAPPREVBEGSURP+SPFBEGSURPPR","v":0},null,null,null," Opening Accumulated Surplus",null,"Excédent accumulé d'ouverture"]
[null,{"$f":"IF(H40<>0,\"* \",\"\")","v":""},{"$f":"IF(Eng_Fren=1,N40,P40 $O40:$Q40)","v":" Adjustments:"},null,{"$f":"IF(Eng_Fren=1,O40,Q40)","v":"Tangible Cap. Assets and Accum. Amort."},null,null,{"$f":"CAPADJ1","v":0},null,{"$f":"CAPPREVADJ1","v":0},null,null,null," Adjustments:","Tangible Cap. Assets and Accum. Amort.","Redressements :","Imm. corp. et amortissements acc."]
[null,{"$f":"IF(H41<>0,\"* \",\"\")","v":""},null,null,{"$f":"IF(Eng_Fren=1,O41,Q41)","v":"Other than Tangible Cap. Assets (incl ARO)"},null,null,{"$f":"_ADJ1+_ADJ2+SPADJ1+SPADJ2+CAPADJ2+CAPADJARO","v":0},null,{"$f":"PREVADJ+PREVADJ2+SPADJPR1+SPADJPR2+CAPPREVADJ2+CAPADJAROPR","v":0},null,null,null,null,"Other than Tangible Cap. Assets (incl ARO)",null,"Autres que immobilisations corporelles (incl ARO)"]
[null,null,null,null,{"$f":"+'OP Rev Exp'!D39","v":"Non-vested sick leave - prior years"},null,null,{"$f":"Adj_Non_VestedS.L.","v":0},null,{"$f":"Adj_Non_VestedS.L.PR","v":0}]
[null,null,{"$f":"IF(Eng_Fren=1,N43,P43 $O43:$Q43)","v":" Opening Accumulated Surplus, as adjusted"},null,null,null,null,{"$f":"SUM(H39:H42)","v":0},null,{"$f":"SUM(J39:J42)","v":0},null,null,null," Opening Accumulated Surplus, as adjusted",null,"Excédent accumulé d'ouverture, réévalué"]
[null,null,{"$f":"IF(Eng_Fren=1,N44,P44)","v":" Closing Accumulated Surplus"},null,null,null,null,{"$f":"+H38+CONSBEGSURPREST","v":0},null,{"$f":"+J38+J43","v":0},null,null,null," Closing Accumulated Surplus",null,"Excédent accumulé de clôture"]
[null,{"$f":"IF(Eng_Fren=1,N45,P45 $O45:$Q45)","v":" See accompanying notes to the Financial Statements"},null,null,null,null,null,null,null,null,null,null,null," See accompanying notes to the Financial Statements",null," Voir les notes afférentes aux états financiers."]
[null,{"$f":"IF(COUNTIF(B6:B44,\"* \")>0,\" * NOTE REQUIRED\",\"\")","v":""}]

{"sheet":"CONS Net Debt","index":11,"n_rows":21,"n_cols":12,"rows_kept":21,"cut":false,"hidden":false,"merged":[[0,5,0,6],[1,1,1,6],[2,1,2,6]]}
[null,{"$f":"DIVNAME","v":""},null,null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-08-21T11:54:18.130"}]
[null,{"$f":"IF(Eng_Fren=1,\"CONSOLIDATED STATEMENT OF CHANGE IN NET DEBT\",\"ÉTAT CONSOLIDÉ DU CHANGEMENT DE LA DETTE NETTE\")","v":"CONSOLIDATED STATEMENT OF CHANGE IN NET DEBT"}]
[null,{"$f":"ForYr","v":"For the Year Ended June 30, 2025"}]
[]
[null,null,null,null,{"$f":"YREND","v":2025},null,{"$f":"YEAR","v":2024}]
[null,{"$f":"IF(Eng_Fren=1,K6,L6)","v":"Net Current Year Surplus (Deficit)"},null,null,{"$f":"NETCONSCURSURP","v":0},null,{"$f":"NETCONSCURSURPPR","v":0},null,null,null,"Net Current Year Surplus (Deficit)","Excédent (Déficit) net de l'exercice en cours"]
[null,{"$f":"IF(Eng_Fren=1,K7,L7)","v":"Amortization of Tangible Capital Assets"},null,null,{"$f":"CAPAMORTEXP","v":0},null,{"$f":"CAPAMORTEXPPR","v":0},null,null,null,"Amortization of Tangible Capital Assets","Amortissement des immobilisations corporelles"]
[null,{"$f":"IF(Eng_Fren=1,K8,L8)","v":"Acquisition of Tangible Capital Assets"},null,null,{"$f":"-CURADDTAN+GAINMODCLASS","v":0},null,{"$f":"-CURADDTANPR+GAINMODCLASSPR","v":0},null,null,null,"Acquisition of Tangible Capital Assets","Acquisition d'immobilisations corporelles"]
[null,{"$f":"IF(Eng_Fren=1,K9,L9)","v":"(Gain)/Loss on Disposal of Tangible Capital Assets"},null,null,{"$f":"-CAPASSETDISP-GAINMODCLASS","v":0},null,{"$f":"-CAPASSETDISPPR-GAINMODCLASSPR","v":0},null,null,null,"(Gain)/Loss on Disposal of Tangible Capital Assets","(Gain) Perte à la liquidation d'immobilisations corporelles"]
[null,{"$f":"IF(Eng_Fren=1,K10,L10)","v":"Proceeds on Disposal of Tangible Capital Assets"},null,null,{"$f":"PROCSALTAN","v":0},null,{"$f":"PROCSALTANPR","v":0},null,null,null,"Proceeds on Disposal of Tangible Capital Assets","Produit de la liquidation d'immobilisations corporelles"]
[null,null,null,null,{"$f":"SUM(E7:E10)","v":0},null,{"$f":"SUM(G7:G10)","v":0}]
[null,{"$f":"IF(Eng_Fren=1,K12,L12)","v":"Inventories (Increase)/Decrease "},null,null,{"$f":"-OPINV+OPINVPR","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!HE$1)","v":0},null,null,null,"Inventories (Increase)/Decrease ","Inventaires – (Augmentation) Diminution"]
[null,{"$f":"IF(Eng_Fren=1,K13,L13)","v":"Prepaid Expenses (Increase)/Decrease "},null,null,{"$f":"-OPPREPAID+OPPREPAIDPR","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!HF$1)","v":0},null,null,null,"Prepaid Expenses (Increase)/Decrease ","Dépenses payées d'avance – (Augmentation) Diminution"]
[null,null,null,null,{"$f":"SUM(E12:E13)","v":0},null,{"$f":"SUM(G12:G13)","v":0}]
[null,{"$f":"IF(Eng_Fren=1,K15,L15)","v":"(Increase)/Decrease in Net Debt"},null,null,{"$f":"E6+E11+E14","v":0},null,{"$f":"G6+G11+G14","v":0},null,null,null,"(Increase)/Decrease in Net Debt","(Augmentation) Diminution de la dette nette"]
[null,{"$f":"IF(Eng_Fren=1,K16,L16)","v":"Net Debt at Beginning of Year"},null,null,{"$f":"NETDEBTPR","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!HG$1)","v":0},null,null,null,"Net Debt at Beginning of Year","Dette nette au début de l'exercice"]
[null,{"$f":"IF(Eng_Fren=1,K17,L17)","v":"Adjustments Other than Tangible Cap. Assets"},null,null,{"$f":"CONSADJ2","v":0},null,{"$f":"+CONSADJ2PR+VLOOKUP(DIVCODE,DATA,Code!IA$1)","v":0},null,null,null,"Adjustments Other than Tangible Cap. Assets","Redressements : Autres que les immobilisations corporelles"]
[null,null,null,null,{"$f":"E16+E17","v":0},null,{"$f":"G16+G17","v":0},null,null,null,"Net Debt at Beginning of Year as Adjusted","Dette nette réévaluée, au début de l'exercice"]
[null,{"$f":"IF(Eng_Fren=1,K19,L19)","v":"Net Assets (Debt) at End of Year"},null,null,{"$f":"E18+E15","v":0},null,{"$f":"G18+G15","v":0},null,null,null,"Net Assets (Debt) at End of Year","Actif (dette) net(te) à la fin de l'année"]
[]
[null,null,null,{"$f":"IF(NETDEBT<>E19,\"Out of balance with Net Debt on Consolidated Statement of Financial Position by: \",\"\")","v":""},{"$f":"IF(NETDEBT<>E19,NETDEBT-E19,\"\")","v":""}]

{"sheet":"CONS Cash Flow","index":12,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[[0,5,0,6]]}
[null,{"$f":"DIVNAME","v":""},null,null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-08-21T11:54:18.130"}]
[null,{"$f":"IF(Eng_Fren=1,\"CONSOLIDATED STATEMENT OF CASH FLOW\",\"ÉTAT CONSOLIDÉ DE L'ÉVOLUTION DES LIQUIDITÉS\")","v":"CONSOLIDATED STATEMENT OF CASH FLOW"}]
[null,{"$f":"ForYr","v":"For the Year Ended June 30, 2025"}]
[]
[null,null,null,null,{"$f":"YREND","v":2025},null,{"$f":"YEAR","v":2024}]
[null,{"$f":"IF(Eng_Fren=1,J6,K6)","v":" Operating Transactions"},null,null,null,null,null,null,null," Operating Transactions"," Fonctionnement"]
[null,null,{"$f":"IF(Eng_Fren=1,J7,K7)","v":"Net Current Year Surplus (Deficit)"},null,{"$f":"NETCONSCURSURP","v":0},null,{"$f":"NETCONSCURSURPPR","v":0},null,null,"Net Current Year Surplus (Deficit)","Excédent (Déficit) net de l'exercice en cours"]
[null,null,{"$f":"IF(Eng_Fren=1,J8,K8)","v":"Non-Cash Items Included in Current Year Surplus/(Deficit):"},null,null,null,null,null,null,"Non-Cash Items Included in Current Year Surplus/(Deficit):","Éléments sans effet sur les liquidités inclus dans l'excédent (le déficit) de l'exercice en cours :"]
[null,null,null,{"$f":"IF(Eng_Fren=1,J9,K9)","v":"Amortization of Tangible Capital Assets"},{"$f":"CAPAMORTEXP","v":0},null,{"$f":"CAPAMORTEXPPR","v":0},null,null,"Amortization of Tangible Capital Assets","Amortissement des immobilisations corporelles"]
[null,null,null,{"$f":"IF(Eng_Fren=1,J10,K10)","v":"(Gain)/Loss on Disposal of Tangible Capital Assets"},{"$f":"-CAPASSETDISP-GAINMODCLASS","v":0},null,{"$f":"-CAPASSETDISPPR-GAINMODCLASSPR","v":0},null,null,"(Gain)/Loss on Disposal of Tangible Capital Assets","(Gain) Perte à la liquidation des immobilisations corporelles"]
[null,null,null,{"$f":"IF(Eng_Fren=1,J11,K11)","v":"Employee Future Benefits Increase/(Decrease)"},{"$f":"EMPFUTBEN-EMPFUTBENPR","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!HI$1)","v":0},null,null,"Employee Future Benefits Increase/(Decrease)","Augmentation (Diminution) des avantages sociaux à venir"]
[null,null,{"$f":"IF(Eng_Fren=1,J12,K12)","v":"Due from Other Organizations (Increase)/Decrease"},null,{"$f":"-CONSARPROV+CONSARPROVPR-CONSARFED+CONSARFEDPR-CONSARMUN+CONSARMUNPR-CONSAROSD+CONSAROSDPR-CONSARFNATION+CONSARFNATIONPR","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!HJ$1)","v":0},null,null,"Due from Other Organizations (Increase)/Decrease","Sommes recevables d'autres organismes – (Augmentation) Diminution"]
[null,null,"Accounts Receivable & Accrued Income (Increase)/Decrease",null,{"$f":"-CONSAR+CONSARPR-CONSAIR+CONSAIRPR","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!HK$1)","v":0},null,null,"Accounts Receivable & Accrued Income (Increase)/Decrease","Comptes clients et recettes accumulées – (Augmentation) Diminution"]
[null,null,"Inventories and Prepaid Expenses (Increase)/Decrease",null,{"$f":"OPINVPR-OPINV+OPPREPAIDPR-OPPREPAID","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!HL$1)","v":0},null,null,"Inventories and Prepaid Expenses (Increase)/Decrease","Inventaires et dépenses payées d'avance – (Augmentation) Diminution"]
[null,null,"Due to Other Organizations Increase/(Decrease)",null,{"$f":"CONSAPPROV-CONSAPPROVPR+CONSAPFED-CONSAPFEDPR+CONSAPMUN-CONSAPMUNPR+CONSAPOSD-CONSAPOSDPR+CONSAPFIRSTNATION-CONSAPFIRSTNATIONPR","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!HM$1)","v":0},null,null,"Due to Other Organizations Increase/(Decrease)","Sommes payables à d'autres organismes – Augmentation (Diminution)"]
[null,null,"Accounts Payable & Accrued Liabilities Increase/(Decrease)",null,{"$f":"CONSAP-CONSAPPR+CONSACCRUED-CONSACCRUEDPR+CONSAIP-CONSAIPPR","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!HN$1)","v":0},null,null,"Accounts Payable & Accrued Liabilities Increase/(Decrease)","Comptes fournisseurs et passif accumulé – Augmentation (Diminution)"]
[null,null,"Deferred Revenue Increase/(Decrease)",null,{"$f":"CONSDEFREV-CONSDEFREVPR","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!HO$1)","v":0},null,null,"Deferred Revenue Increase/(Decrease)","Recettes reportées – Augmentation (Diminution)"]
[null,null,"School Generated Funds Liability Increase/(Decrease)",null,{"$f":"SGFLIAB-SGFLIABPR","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!HP$1)","v":0},null,null,"School Generated Funds Liability Increase/(Decrease)","Passif des fonds générés par les écoles – Augmentation (Diminution)"]
[null,null,"Adjustments Other than Tangible Cap. Assets (incl accretion) Increase/(Decrease)",null,{"$f":"(CONSARO-CONSAROPR)+NETDEBTADJ","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!HC$1)","v":0},null,null,"Adjustments Other than Tangible Cap. Assets (incl accretion) Increase/(Decrease)","Redressements autres que celle des immobilisations corporelles (incl charge de désactualisation)"]
[null,null,null,{"$f":"IF(Eng_Fren=1,J20,K20)","v":"Cash Provided by (Applied to) Operating Transactions"},{"$f":"SUM(E7:E19)","v":0},null,{"$f":"SUM(G7:G19)","v":0},null,null,"Cash Provided by (Applied to) Operating Transactions","Liquidités fournies par (appliquées aux) des opérations du fonds d'adm. générale"]
[null,{"$f":"IF(Eng_Fren=1,J21,K21)","v":" Capital Transactions"},null,null,null,null,null,null,null," Capital Transactions"," Immobilisations"]
[null,null,{"$f":"IF(Eng_Fren=1,J22,K22)","v":"Acquisition of Tangible Capital Assets"},null,{"$f":"-CURADDTAN+GAINMODCLASS","v":0},null,{"$f":"-CURADDTANPR+GAINMODCLASSPR","v":0},null,null,"Acquisition of Tangible Capital Assets","Acquisition d'immobilisations corporelles"]
[null,null,{"$f":"IF(Eng_Fren=1,J23,K23)","v":"Proceeds on Disposal of Tangible Capital Assets"},null,{"$f":"PROCSALTAN","v":0},null,{"$f":"PROCSALTANPR","v":0},null,null,"Proceeds on Disposal of Tangible Capital Assets","Produit de la liquidation d'immobilisations corporelles"]
[null,null,null,{"$f":"IF(Eng_Fren=1,J24,K24)","v":"Cash Provided by (Applied to) Capital Transactions"},{"$f":"SUM(E22,E23)","v":0},null,{"$f":"SUM(G22,G23)","v":0},null,null,"Cash Provided by (Applied to) Capital Transactions","Liquidités fournies par (appliquées aux) les opér. portant sur les imm."]
[null,{"$f":"IF(Eng_Fren=1,J25,K25)","v":" Investing Transactions"},null,null,null,null,null,null,null," Investing Transactions"," Placements"]
[null,null,{"$f":"IF(Eng_Fren=1,J26,K26)","v":"Portfolio Investments (Increase)/Decrease"},null,{"$f":"SUM(-CONSOTHINV,CONSOTHINVPR)","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!HQ$1)","v":0},null,null,"Portfolio Investments (Increase)/Decrease","Placements de portefeuille – (Augmentation) Diminution"]
[null,null,null,{"$f":"IF(Eng_Fren=1,J27,K27)","v":"Cash Provided by (Applied to) Investing Transactions"},{"$f":"E26","v":0},null,{"$f":"G26","v":0},null,null,"Cash Provided by (Applied to) Investing Transactions","Liquidités fournies par (appliquées aux) opérations de placement"]
[null,{"$f":"IF(Eng_Fren=1,J28,K28)","v":" Financing Transactions"},null,null,null,null,null,null,null," Financing Transactions"," Financement"]
[null,null,{"$f":"IF(Eng_Fren=1,J29,K29)","v":"Borrowings from the Provincial Government Increase/(Decrease)"},null,{"$f":"'CONS Fin Pos'!F29-'CONS Fin Pos'!H29","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!HR$1)","v":0},null,null,"Borrowings from the Provincial Government Increase/(Decrease)","Emprunts contractés auprès du gouvernement provincial – Augmentation (Diminution)"]
[null,null,{"$f":"IF(Eng_Fren=1,J30,K30)","v":"Other Borrowings Increase/(Decrease)"},null,{"$f":"CONSLTD-CONSLTDPR","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!HS$1)","v":0},null,null,"Other Borrowings Increase/(Decrease)","Autres emprunts – Augmentation (Diminution)"]
[null,null,null,{"$f":"IF(Eng_Fren=1,J31,K31)","v":"Cash Provided by (Applied to) Financing Transactions"},{"$f":"SUM(E29:E30)","v":0},null,{"$f":"SUM(G29:G30)","v":0},null,null,"Cash Provided by (Applied to) Financing Transactions","Liquidités fournies par (appliquées aux) opérations de financement"]
[null,{"$f":"IF(Eng_Fren=1,J32,K32)","v":" Cash and Bank / Overdraft (Increase)/Decrease"},null,null,{"$f":"E20+E24+E27+E31","v":0},null,{"$f":"G20+G24+G27+G31","v":0},null,null," Cash and Bank / Overdraft (Increase)/Decrease"," Encaisse et fonds en banque (Découverts) – (Augmentation) Diminution"]
[null,{"$f":"IF(Eng_Fren=1,J33,K33)","v":" Cash and Bank (Overdraft) at Beginning of Year"},null,null,{"$f":"IF(CONSCASHPR>0,CONSCASHPR,-CONSODRAFTPR)","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!HT$1)","v":0},null,null," Cash and Bank (Overdraft) at Beginning of Year"," Encaisse et fonds en banque (Découverts) au début de l'exercice"]
[null,{"$f":"IF(Eng_Fren=1,J34,K34)","v":" Cash and Bank (Overdraft) at End of Year"},null,null,{"$f":"E32+E33","v":0},null,{"$f":"G32+G33","v":0},null,null," Cash and Bank (Overdraft) at End of Year"," Encaisse et fonds en banque (Découverts) à la fin de l'exercice"]
[]
[null,null,null,{"$f":"IF(E36=\"\",\"\",IF(CONSCASH+CONSODRAFT<>E34,\"Out of balance with Cash and Bank or (Overdraft) on Cons. Statement of Financial Position by: \",\"\"))","v":""},{"$f":"IF(IF(AND(E34<0,E34<>CONSODRAFT),E34+CONSODRAFT,IF(AND(E34>0,E34<>CONSCASH),E34-CONSCASH,\"\"))=0,\"\",IF(AND(E34<0,E34<>CONSODRAFT),E34+CONSODRAFT,IF(AND(E34>0,E34<>CONSCASH),E34-CONSCASH,\"\")))","v":""}]

{"sheet":"Surplus","index":13,"n_rows":49,"n_cols":13,"rows_kept":49,"cut":false,"hidden":false,"merged":[[2,3,2,7],[3,3,3,7],[13,2,13,3],[14,2,14,3],[15,2,15,3],[22,2,22,3],[23,2,23,3],[24,2,24,3],[25,2,25,3],[16,2,16,3],[17,2,17,3],[18,2,18,3],[19,2,19,3],[20,2,20,3],[21,2,21,3],[26,2,26,3],[27,2,27,3],[28,2,28,3],[29,2,29,3],[30,2,30,3],[31,2,31,3],[32,2,32,3],[33,2,33,3],[34,2,34,3],[39,2,39,3],[48,3,48,7],[40,2,40,3],[47,3,47,7],[35,2,35,3],[36,2,36,3],[37,2,37,3],[38,2,38,3]]}
[null,null,null,{"$f":"DIVNAME","v":""}]
[]
[null,null,null,{"$f":"IF(Eng_Fren=1,\"ANALYSIS OF CONSOLIDATED ACCUMULATED SURPLUS\",\"ANALYSE DES EXCÉDENTS ACCUMULÉS CONSOLIDÉS\")","v":"ANALYSIS OF CONSOLIDATED ACCUMULATED SURPLUS"}]
[null,null,null,{"$f":"ASAT&\", \"&YREND","v":"as at June 30, 2025"}]
[]
[null,null,{"$f":"IF(Eng_Fren=1,L6,M6)","v":"Operating Fund Accumulated Surplus (Deficit)"},null,null,null,null,{"$f":"+'OP Rev Exp'!G41","v":0},null,{"$f":"IF(H6-ROUND(H6,0)<>0,\"No decimals!\",\"\")","v":""},null,"Operating Fund Accumulated Surplus (Deficit)","Excédent (Déficit) accumulé du fonds d'administration générale"]
[null,null,"Equity in Tangible Capital Assets",null,null,null,null,{"$f":"EQUITY","v":0},null,"",null,"Equity in Tangible Capital Assets","Avoir propre dans les immobilisations corporelles"]
[null,null,"Capital Reserve Accounts",null,null,null,null,{"$f":"RESERVES","v":0},null,null,null,"Capital Reserve Accounts","Comptes de réserve de capital"]
[null,null,"School Generated Funds",null,null,null,null,{"$f":"SGFACCSURP","v":0},null,"",null,"School Generated Funds","Fonds générés par les écoles"]
[null,null,"Other Special Purpose Funds",null,null,null,null,{"$f":"OTHFUNDACCSURP","v":0},null,"",null,"Other Special Purpose Funds","Autres fonds à fins spéciales"]
[null,null,"Consolidated Accumulated Surplus",null,null,null,null,{"$f":"SUM(H6:H10)","v":0},null,"",null,"Consolidated Accumulated Surplus","Excédents accumulés consolidés"]
[null,null,"Operating Fund Accumulated Surplus Comprised of:",null,null,null,null,null,null,null,null,"Operating Fund Accumulated Surplus Comprised of:","L'excédent accumulé du fonds d'administration générale comprend :"]
[null,null,"Designated Surplus *",null,null,null,null,null,null,null,null,"Designated Surplus *","Excédent désigné*"]
[null,null,"Board    Motion No.",{"$f":"IF(Eng_Fren=1,M14,N14)","v":"Motion de la Commission no"},null,{"$f":"IF(Eng_Fren=1,L15,M15)","v":"Description"},null,{"$f":"IF(Eng_Fren=1,L16,M16)","v":"Unexpended Amount"},null,null,null,"Board    Motion No.","Motion de la Commission no"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(H15-ROUND(H15,0)<>0,\"No decimals!\",\"\")","v":""},null,"Description","Description"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(H16-ROUND(H16,0)<>0,\"No decimals!\",\"\")","v":""},null,"Unexpended Amount","Montant non dépensé"]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,{"$f":"IF(Eng_Fren=1,L42,M42)","v":"Total Designated Surplus"},null,null,null,null,{"$f":"SUM(H15:H41)","v":0},null,"",null,"Total Designated Surplus","Total de l'excédent désigné"]
[null,null,"Undesignated Surplus (Deficit)",null,null,null,null,{"$f":"H46-DESSURP+H45","v":0},null,"",null,"Undesignated Surplus (Deficit)","Excédent (Déficit) non désigné"]
[null,null,{"$f":"IF(Eng_Fren=1,L44,M44)","v":"Operating Fund Accumulated Surplus (Deficit) Gross of Non-vested sick leave"},null,null,null,null,{"$f":"+DESSURP+H43","v":0},null,null,null,"Operating Fund Accumulated Surplus (Deficit) Gross of Non-vested sick leave","Excédent (du déficit) accumulé du fonds d'administration générale brut de congé de maladie en surplus"]
[null,null,{"$f":"TRIM(IF(Eng_Fren=1,L45,M45))","v":"Less: Non-vested sick leave to date"},null,null,null,null,{"$f":"(Non_Vested.S.L-Adj_Non_VestedS.L.+VLOOKUP(DIVCODE,DATA,Code!HZ$1))","v":0},null,null,null,"Less: Non-vested sick leave to date","Moins : Congé de maladie en surplus à ce jour"]
[null,null,"Operating Fund Accumulated Surplus (Deficit) Net of Non-vested sick leave",null,null,null,null,{"$f":"+'OP Rev Exp'!G41","v":0},null,"",null,"Operating Fund Accumulated Surplus (Deficit) Net of Non-vested sick leave","Excédent (du déficit) accumulé du fonds d'administration générale net de congé de maladie en surplus"]
[null,null,"Operating Fund Accumulated Surplus as a % of Operating Expenses **",null,null,null,{"$f":"IF(ROUND(H47,3)>0.04,\"Over the 4% limit                \",\"\")","v":""},{"$f":"IF(OPEXP=0,0,ACCSURP/OPEXP)","v":0},null,null,null,{"$f":"\"Operating Fund Accumulated Surplus as a % of Operating Expenses **\"","v":"Operating Fund Accumulated Surplus as a % of Operating Expenses **"},{"$f":"\"Excédent accumulé du fonds d’administration générale en pourcentage des dépenses de fonctionnement **\"","v":"Excédent accumulé du fonds d’administration générale en pourcentage des dépenses de fonctionnement **"}]
[null,null,"*",{"$f":"IF(Eng_Fren=1,L48,M48)","v":"Includes all Board-approved surplus designations by Board Motion or, in the case of school budget carryovers, by Board policy."},null,null,null,null,null,null,null,"Includes all Board-approved surplus designations by Board Motion or, in the case of school budget carryovers, by Board policy.","Comprend tous les excédents approuvés par la commission par motion ou, s'il s'agit d'un report du budget scolaire, en appliquant la politique de la commission."]
[null,null,"**",{"$f":"IF(Eng_Fren=1,L49,M49)","v":"Gross of Non-vested sick leave."},null,null,null,null,null,null,null,"Gross of Non-vested sick leave.","Brut de congé de maladie"]

{"sheet":"OP Fin Pos","index":14,"n_rows":41,"n_cols":14,"rows_kept":41,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"DIVNAME","v":""},null,null,null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-08-21T11:54:18.130"}]
[null,{"$f":"IF(Eng_Fren=1,\"OPERATING FUND SCHEDULE OF FINANCIAL POSITION\",\"FONDS D'ADMINISTRATION GÉNÉRALE ÉTAT DE LA SITUATION FINANCIÈRE\")","v":"OPERATING FUND SCHEDULE OF FINANCIAL POSITION"}]
[null,{"$f":"ASAT","v":"as at June 30"}]
[]
[null,null,null,null,{"$f":"YREND","v":2025},null,{"$f":"YEAR","v":2024}]
[null,{"$f":"IF(Eng_Fren=1,K6,M6)","v":" Financial Assets"},null,null,null,null,null,null,null,null," Financial Assets",null,"Actif"]
[null,null,{"$f":"IF(Eng_Fren=1,K7,M7)","v":"Cash and Bank"},null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!J$1)","v":0},{"$f":"IF(E7-ROUND(E7,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"Cash and Bank",null,"Encaisse et fonds en banque"]
[null,null,{"$f":"IF(Eng_Fren=1,K8,M8)","v":"Accounts Receivable"},null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!R$1)","v":0},{"$f":"IF(E8-ROUND(E8,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"Accounts Receivable",null,"Comptes clients"]
[null,null,{"$f":"IF(Eng_Fren=1,K9,M9)","v":"Due from"},{"$f":"IF(Eng_Fren=1,L9,N9)","v":" - Provincial Government"},0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!L$1)","v":0},{"$f":"IF(E9-ROUND(E9,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"Due from"," - Provincial Government","Sommes recevables"," - du gouvernement du Manitoba"]
[null,null,null," - Federal Government",0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!M$1)","v":0},"",null,null,null," - Federal Government",null," - du gouvernement fédéral"]
[null,null,null," - Municipal Government",0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!N$1)","v":0},"",null,null,null," - Municipal Government",null," - de l'administration municipale"]
[null,null,null," - Other School Divisions",0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!O$1)","v":0},"",null,null,null," - Other School Divisions",null," - d'autres divisions scolaires"]
[null,null,null," - First Nations",0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!P$1)","v":0},"",null,null,null," - First Nations",null," - des Premières nations"]
[null,null,null," - Other Funds",0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!Q$1)","v":0},"",null,null,null," - Other Funds",null," - d'autres fonds"]
[null,null,{"$f":"IF(Eng_Fren=1,K15,M15)","v":"Accrued Investment Income"},null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!S$1)","v":0},"",null,null,"Accrued Investment Income",null,"Revenu de placements à recevoir"]
[null,null,{"$f":"IF(Eng_Fren=1,K16,M16)","v":"Portfolio Investments"},null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!K$1)","v":0},null,null,null,"Portfolio Investments",null,"Placements de portefeuille"]
[null,null,null,null,{"$f":"SUM(E7:E16)","v":0},null,{"$f":"SUM(G7:G16)","v":0}]
[null,{"$f":"IF(Eng_Fren=1,K18,M18)","v":" Liabilities"},null,null,null,null,null,null,null,null," Liabilities",null,"Passif"]
[null,null,{"$f":"IF(Eng_Fren=1,K19,M19)","v":"Overdraft"},null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!T$1)","v":0},{"$f":"IF(E19-ROUND(E19,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"Overdraft",null,"Découverts"]
[null,null,"Accounts Payable",null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!U$1)","v":0},"",null,null,"Accounts Payable",null,"Comptes fournisseurs"]
[null,null,"Accrued Liabilities",null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!V$1)","v":0},"",null,null,"Accrued Liabilities",null,"Charges à payer"]
[null,null,"Employee Future Benefits",null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!W$1)","v":0},"",null,null,"Employee Future Benefits",null,"Avantages sociaux à venir"]
[null,null,"Accrued Interest Payable",null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!X$1)","v":0},"",null,null,"Accrued Interest Payable",null,"Intérêts courus à payer"]
[null,null,"Due to",{"$f":"IF(Eng_Fren=1,L24,N24)","v":" - Provincial Government"},0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!Y$1)","v":0},"",null,null,"Due to"," - Provincial Government","Sommes payables"," - au gouvernement du Manitoba"]
[null,null,null," - Federal Government",0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!Z$1)","v":0},"",null,null,null," - Federal Government",null," - au gouvernement fédéral"]
[null,null,null," - Municipal Government",0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AA$1)","v":0},"",null,null,null," - Municipal Government",null," - à l'administration municipale"]
[null,null,null," - Other School Divisions",0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AB$1)","v":0},"",null,null,null," - Other School Divisions",null," - à d'autres divisions scolaires"]
[null,null,null," - First Nations",0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AC$1)","v":0},"",null,null,null," - First Nations",null," - aux Premières nations"]
[null,null,null," - Capital Fund",0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AD$1)","v":0},"",null,null,null," - Capital Fund",null," - au fonds de capital et d'emprunt"]
[null,null,{"$f":"IF(Eng_Fren=1,K30,M30)","v":"Deferred Revenue"},null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AE$1)","v":0},"",null,null,"Deferred Revenue",null,"Revenus reportés"]
[null,null,{"$f":"IF(Eng_Fren=1,K31,M31)","v":"Other Borrowings"},null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AF$1)","v":0},"",null,null,"Other Borrowings",null,"Autres emprunts"]
[null,null,null,null,{"$f":"SUM(E19:E31)","v":0},null,{"$f":"SUM(G19:G31)","v":0}]
[null,{"$f":"IF(Eng_Fren=1,K33,M33)","v":" Net Financial Assets (Net Debt)"},null,null,{"$f":"E17-E32","v":0},null,{"$f":"G17-G32","v":0},null,null,null," Net Financial Assets (Net Debt)",null,"Actif (Passif) net"]
[null,{"$f":"IF(Eng_Fren=1,K34,M34)","v":" Non-Financial Assets"},null,null,null,null,null,null,null,null," Non-Financial Assets",null,"Actif non financier"]
[null,null,{"$f":"IF(Eng_Fren=1,K35,M35)","v":"Inventories"},null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AG$1)","v":0},{"$f":"IF(E35-ROUND(E35,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"Inventories",null,"Inventaires"]
[null,null,{"$f":"IF(Eng_Fren=1,K36,M36)","v":"Prepaid Expenses"},null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AH$1)","v":0},{"$f":"IF(E36-ROUND(E36,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"Prepaid Expenses",null,"Dépenses payées d'avance"]
[null,null,null,null,{"$f":"SUM(E35:E36)","v":0},null,{"$f":"SUM(G35:G36)","v":0},{"$f":"IF(E37-ROUND(E37,0)<>0,\"No decimals!\",\"\")","v":""}]
[null,{"$f":"IF(Eng_Fren=1,K38,M38)","v":" Accumulated Surplus (Deficit)"},null,null,{"$f":"SUM(E33,E37)","v":0},{"$f":"IF(E40<>0,\"*\",\"\")","v":""},{"$f":"SUM(G33,G37)","v":0},{"$f":"IF(E38-ROUND(E38,0)<>0,\"No decimals!\",\"\")","v":""},null,null," Accumulated Surplus (Deficit)",null,"Excédent (Déficit) accumulé"]
[]
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[null,null,null,{"$f":"IF(Eng_Fren=1,IF(SUM(E33,E37)<>'OP Rev Exp'!G41,\"Difference from Accumulated Surplus (Deficit) this page: \",\"\"),IF(SUM(E33,E37)<>'OP Rev Exp'!G41,\"Diff. avec l'exc. (le déf.) accumulé de cette page : \",\"\"))","v":""},{"$f":"IF(SUM(E33,E37)<>'OP Rev Exp'!G41,E38-E40,\"\")","v":""},null,null,{"$f":"IF(E41-ROUND(E41,0)<>0,\"No decimals!\",\"\")","v":""}]

{"sheet":"OP Rev Exp","index":15,"n_rows":41,"n_cols":17,"rows_kept":41,"cut":false,"hidden":false,"merged":[[38,3,38,4]]}
[null,{"$f":"DIVNAME","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-08-21T11:54:18.130"}]
[null,{"$f":"IF(Eng_Fren=1,\"OPERATING FUND\",\"FONDS D'ADMINISTRATION GÉNÉRALE\")","v":"OPERATING FUND"}]
[null,{"$f":"IF(Eng_Fren=1,\"SCHEDULE OF REVENUE, EXPENSES\",\"ÉTAT DES RECETTES, DES DÉPENSES\")","v":"SCHEDULE OF REVENUE, EXPENSES"}]
[null,{"$f":"IF(Eng_Fren=1,\" AND ACCUMULATED SURPLUS\",\"ET DE L'EXCÉDENT ACCUMULÉ\")","v":" AND ACCUMULATED SURPLUS"}]
[null,{"$f":"FOR","v":"For the Year Ended June 30"}]
[]
[null,null,null,null,null,null,{"$f":"YREND","v":2025},null,{"$f":"YREND","v":2025},null,{"$f":"YEAR","v":2024}]
[null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,\"Actual \",\"Chiffres réels\")","v":"Actual "},null,{"$f":"IF(Eng_Fren=1,\"Budget\",\"Budget\")","v":"Budget"},null,{"$f":"G8","v":"Actual "},null,null,"English",null,"French"]
[null,{"$f":"IF(Eng_Fren=1,N9,P9)","v":" Revenue"},null,null,null,null,null,null,null,null,null,null,null," Revenue",null," Recettes"]
[null,null,{"$f":"IF(Eng_Fren=1,N10,P10)","v":"Provincial Government - Core"},null,null,null,{"$f":"OPPROVREV","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AI$1)","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!BA$1)","v":0},{"$f":"IF(G10-ROUND(G10,0)<>0,\"No decimals!\",\"\")","v":""},null,"Provincial Government - Core",null,"Gouvernement provincial - central"]
[null,null,{"$f":"IF(Eng_Fren=1,N11,P11)","v":"Federal Government"},null,null,null,{"$f":"OPFEDREV","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AJ$1)","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!BB$1)","v":0},"",null,"Federal Government",null,"Gouvernement fédéral"]
[null,null,{"$f":"IF(Eng_Fren=1,N12,P12)","v":"Municipal Government"},null,{"$f":"IF(Eng_Fren=1,O12,Q12)","v":"- Property Tax"},null,{"$f":"NETSPECREQ","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AK$1)","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!BC$1)","v":0},"",null,"Municipal Government","- Property Tax","Administration municipale","- Taxe foncière"]
[null,null,null,null,{"$f":"IF(Eng_Fren=1,O13,Q13)","v":"- Other"},null,{"$f":"MUNOTHR","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AL$1)","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!BD$1)","v":0},"",null,null,"- Other",null,"- Autres"]
[null,null,{"$f":"IF(Eng_Fren=1,N14,P14)","v":"Other School Divisions"},null,null,null,{"$f":"OPOSDREV","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AM$1)","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!BE$1)","v":0},"",null,"Other School Divisions",null,"Autres divisions scolaires"]
[null,null,{"$f":"IF(Eng_Fren=1,N15,P15)","v":"First Nations"},null,null,null,{"$f":"OPFNATIONREV","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AN$1)","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!BF$1)","v":0},"",null,"First Nations",null,"Premières nations"]
[null,null,{"$f":"IF(Eng_Fren=1,N16,P16)","v":"Private Organizations and Individuals"},null,null,null,{"$f":"OPPOIREV","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AO$1)","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!BG$1)","v":0},"",null,"Private Organizations and Individuals",null,"Organismes privés et particuliers"]
[null,null,{"$f":"IF(Eng_Fren=1,N17,P17)","v":"Other Sources"},null,null,null,{"$f":"OPOTHERREV","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AP$1)","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!BH$1)","v":0},"",null,"Other Sources",null,"Autres sources"]
[null,null,null,null,null,null,{"$f":"SUM(G10:G17)","v":0},null,{"$f":"SUM(I10:I17)","v":0},null,{"$f":"SUM(K10:K17)","v":0}]
[null,{"$f":"IF(Eng_Fren=1,N19,P19)","v":" Expenses"},null,null,null,null,null,null,null,null,null,null,null," Expenses",null," Dépenses"]
[null,null,{"$f":"IF(Eng_Fren=1,N20,P20)","v":"Regular Instruction"},null,null,null,{"$f":"_OE100","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AQ$1)","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!BI$1)","v":0},{"$f":"IF(G20-ROUND(G20,0)<>0,\"No decimals!\",\"\")","v":""},null,"Regular Instruction",null,"Enseignement ordinaire"]
[null,null,"Student Support Services",null,null,null,{"$f":"_OE200","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AR$1)","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!BJ$1)","v":0},{"$f":"IF(G21-ROUND(G21,0)<>0,\"No decimals!\",\"\")","v":""},null,"Student Support Services",null,"Services de soutien aux élèves"]
[null,null,"Adult Learning Centres",null,null,null,{"$f":"_OE300","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AS$1)","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!BK$1)","v":0},"",null,"Adult Learning Centres",null,"Centres d'apprentissage pour adultes"]
[null,null,"Community Education and Services",null,null,null,{"$f":"_OE400","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AT$1)","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!BL$1)","v":0},"",null,"Community Education and Services",null,"Éducation et services communautaires"]
[null,null,"Divisional Administration",null,null,null,{"$f":"_OE500","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AU$1)","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!BM$1)","v":0},"",null,"Divisional Administration",null,"Administration de la division"]
[null,null,"Instructional and Other Support Services",null,null,null,{"$f":"_OE600","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AV$1)","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!BN$1)","v":0},"",null,"Instructional and Other Support Services",null,"Services pédag. et autres serv. de soutien aux élèves"]
[null,null,"Transportation of Pupils",null,null,null,{"$f":"_OE700","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AW$1)","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!BO$1)","v":0},"",null,"Transportation of Pupils",null,"Transport des élèves"]
[null,null,"Operations and Maintenance",null,null,null,{"$f":"_OE800","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AX$1)","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!BP$1)","v":0},"",null,"Operations and Maintenance",null,"Fonctionnement et entretien"]
[null,null,"Fiscal",null,null,null,{"$f":"_OE900","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!AY$1)","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!BQ$1)","v":0},"",null,"Fiscal",null,"Frais et taxes"]
[null,null,null,null,null,null,{"$f":"SUM(G20:G28)","v":0},null,{"$f":"SUM(I20:I28)","v":0},null,{"$f":"SUM(K20:K28)","v":0}]
[null,{"$f":"IF(Eng_Fren=1,N30,P30)","v":" Current Year Surplus (Deficit) before Non-vested Sick Leave"},null,null,null,null,{"$f":"G18-G29","v":0},null,{"$f":"I18-I29","v":0},null,{"$f":"K18-K29","v":0},null,null," Current Year Surplus (Deficit) before Non-vested Sick Leave",null,"Excédent (Déficit) de l'exercice en cours avant congé de maladie en surplus"]
[null," Less: Non-vested Sick Leave Expense (Recovery)",null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!HY$1)","v":0},null,null," Less: Non-vested Sick Leave Expense (Recovery)",null,"Moins : Congé de maladie en surplus (Recouvrement)"]
[null," Current Year Surplus (Deficit) after Non-vested Sick Leave",null,null,null,null,{"$f":"G30-G31","v":0},null,{"$f":"I30-I31","v":0},null,{"$f":"K30-K31","v":0},null,null," Current Year Surplus (Deficit) after Non-vested Sick Leave",null," Excédent (Déficit) de l'exercice en cours"]
[null," Net Transfers from (to) Capital Fund",null,null,null,null,{"$f":"-NETTRANS","v":0},null,{"$f":"-VLOOKUP(DIVCODE,DATA,Code!AZ$1)","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!BR$1)","v":0},null,null," Net Transfers from (to) Capital Fund",null," Transferts nets du (au) fonds de capital et d'emprunt"]
[null," Transfers from Special Purpose Funds",null,null,null,null,{"$f":"-OTHFUNDTRANSTOOP","v":0},null,null,null,{"$f":"-VLOOKUP(DIVCODE,DATA,Code!FL$1)","v":0},null,null," Transfers from Special Purpose Funds",null," Transferts des fonds à fins spéciales"]
[null," Net Current Year Surplus (Deficit)",null,null,null,null,{"$f":"SUM(G32:G34)","v":0},null,{"$f":"SUM(I32:I34)","v":0},null,{"$f":"SUM(K32:K34)","v":0},null,null," Net Current Year Surplus (Deficit)",null," Excédent (Déficit) net de l'exercice en cours"]
[null," Opening Accumulated Surplus (Deficit)",null,null,null,null,{"$f":"K41","v":0},null,null,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!BS$1)","v":0},null,null," Opening Accumulated Surplus (Deficit)",null," Excédent (Déficit) accumulé d'ouverture"]
[null," Adjustments:    Liability for Contaminated Sites",null,null,null,null,0,null,null,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!BT$1)","v":0},{"$f":"IF(G37-ROUND(G37,0)<>0,\"No decimals!\",\"\")","v":""},null," Adjustments:    Liability for Contaminated Sites",null," Redressements :    Passif au titre des sites contaminés"]
[null,null,null,{"$f":"IF(DIVCODE=\"XW\",\"Correction of an error (Note 14)\",\"\")","v":""},null,null,0,null,null,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!BU$1)","v":0}]
[null,null,null,{"$f":"IF(Eng_Fren=1,N39,P39)","v":"Non-vested sick leave - prior years"},null,null,0,null,null,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!IA$1)","v":0},{"$f":"IF(G38-ROUND(G38,0)<>0,\"No decimals!\",\"\")","v":""},null,"Non-vested sick leave - prior years",null,"Congé de maladie en surplus – années précédentes"]
[null,{"$f":"IF(Eng_Fren=1,N40,P40)","v":" Opening Accumulated Surplus (Deficit), as adjusted"},null,null,null,null,{"$f":"SUM(G36:G39)","v":0},null,null,null,{"$f":"SUM(K36:K39)","v":0},{"$f":"IF(G40-ROUND(G40,0)<>0,\"No decimals!\",\"\")","v":""},null," Opening Accumulated Surplus (Deficit), as adjusted",null," Excédent (Déficit) accumulé d'ouverture, réévalué"]
[null,{"$f":"IF(Eng_Fren=1,N41,P41)","v":" Closing Accumulated Surplus (Deficit)"},null,null,null,null,{"$f":"SUM(G35,G40)","v":0},null,null,null,{"$f":"SUM(K35,K40)","v":0},{"$f":"IF(G41-ROUND(G41,0)<>0,\"No decimals!\",\"\")","v":""},null," Closing Accumulated Surplus (Deficit)",null," Excédent (Déficit) accumulé de clôture"]

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[null,{"$f":"DIVNAME","v":""},null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-08-21T11:54:18.130"}]
[null,{"$f":"IF(Eng_Fren=1,\"OPERATING FUND - REVENUE DETAIL\",\"FONDS D'ADMINISTRATION GÉNÉRALE – ÉTAT DÉTAILLÉ DES RECETTES\")","v":"OPERATING FUND - REVENUE DETAIL"}]
[null,{"$f":"IF(Eng_Fren=1,\"PROVINCE OF MANITOBA\",\"PROVINCE DU MANITOBA\")","v":"PROVINCE OF MANITOBA"}]
[null,{"$f":"ForYr","v":"For the Year Ended June 30, 2025"}]
[null,{"$f":"IF(Eng_Fren=1,I5,J5)","v":"   Funding of Schools Program"},null,null,null,null,null,null,"   Funding of Schools Program","   Programme de financement des écoles"]
[null,"           Base Support",null,null,null,null,null,null,"           Base Support","           Aide de base"]
[null,"                    Instructional Support",0,null,null,{"$f":"IF(C7-ROUND(C7,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"                    Instructional Support","                    Aide à l'enseignement"]
[null,"                    Additional Instructional Support for Small Schools",0,null,null,{"$f":"IF(C8-ROUND(C8,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"                    Additional Instructional Support for Small Schools","                    Aide à l'enseignement add. pour les petites écoles"]
[null,"                    Sparsity",0,null,null,"",null,null,"                    Sparsity","                    Aide au facteur de faible densité"]
[null,"                    Curricular Materials",0,null,null,"",null,null,"                    Curricular Materials","                    Matériel scolaire"]
[null,"                    Information Technology",0,null,null,"",null,null,"                    Information Technology","                    Technologie de l'information"]
[null,"                    Library Services",0,null,null,"",null,null,"                    Library Services","                    Services de bibliothèque"]
[null,"                    Student Services",0,null,null,"",null,null,"                    Student Services","                    Services aux élèves"]
[null,"                    Counselling and Guidance",0,null,null,"",null,null,"                    Counselling and Guidance","                    Orientation et consultation"]
[null,"                    Professional Development",0,null,null,"",null,null,"                    Professional Development","                    Perfectionnement professionnel"]
[null,"                    Physical Education",0,null,null,"",null,null,"                    Physical Education","                    Éducation physique"]
[null,"                    Occupancy",0,null,{"$f":"SUM(C7:C17)","v":0},"",null,null,"                    Occupancy","                    Occupation"]
[null,"           Categorical Support",null,null,null,null,null,null,"           Categorical Support","           Aide par catégorie"]
[null,"                    Transportation",0,null,null,{"$f":"IF(C19-ROUND(C19,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"                    Transportation","                    Transport"]
[null,"                    Board and Room",{"$f":"BandRElig","v":0},null,null,"",null,null,"                    Board and Room","                    Élèves en pension"]
[null,"                    Special Needs: Coordinator/Clinician",{"$f":"SNCCELIG","v":0},null,null,"",null,null,"                    Special Needs: Coordinator/Clinician","                    Éducation de l'enfance en difficulté : coord. ou spécialiste"]
[null,"                    Special Needs: Level 2",0,null,null,"",null,null,"                    Special Needs: Level 2","                    Éducation de l'enfance en difficulté : Niveau 2"]
[null,"                    Special Needs: Level 3",0,null,null,"",null,null,"                    Special Needs: Level 3","                    Éducation de l'enfance en difficulté : Niveau 3"]
[null,"                    Senior Years Technology Education",0,null,null,"",null,null,"                    Senior Years Technology Education","                    Études technologiques du secondaire"]
[null,"                    English as an Additional Language",0,null,null,"",null,null,"                    English as an Additional Language","                    Anglais langue seconde"]
[null,"                    Indigenous Academic Achievement (including BSSIP)",0,null,null,"",null,null,"                    Indigenous Academic Achievement (including BSSIP)","                    Réussite scolaire des élèves autochtones (inclus BSSAP)"]
[null,"                    Indigenous and International Languages",0,null,null,"",null,null,"                    Indigenous and International Languages","                    Langues autochtones et internationales"]
[null,"                    French Language Education",0,null,null,"",null,null,"                    French Language Education","                    Études de la langue française"]
[null,"                    Small Schools",{"$f":"SMLLSCHELIG","v":0},null,null,"",null,null,"                    Small Schools","                    Petites écoles"]
[null,"                    Enrolment Change Support",0,null,null,"",null,null,"                    Enrolment Change Support","                    Aide liée au changement du nombre d'inscriptions"]
[null,"                    Northern Allowance",0,null,null,"",null,null,"                    Northern Allowance","                    Indemnité aux régions nordiques"]
[null,"                    Early Childhood Development Initiative",0,null,null,"",null,null,"                    Early Childhood Development Initiative","                    Initiative pour le développement du jeune enfant"]
[null,"                    Literacy and Numeracy",0,null,null,"",null,null,"                    Literacy and Numeracy","                    Littératie et Numératie"]
[null,"                    Education for Sustainable Development",0,null,{"$f":"SUM(C19:C34)","v":0},"",null,null,"                    Education for Sustainable Development","                   Éducation au développement durable"]
[null,"           Equalization",null,null,0,"",null,null,"           Equalization","           Péréquation"]
[null,"           Additional Equalization",null,null,0,"",null,null,"           Additional Equalization","           Péréquation supplémentaire"]
[null,"           Adjustment for Days Closed",null,null,0,"",null,null,"           Adjustment for Days Closed","           Redressement – Réduction du nombre de journées d'école"]
[null,"           Formula Guarantee",null,null,0,"",null,null,"           Formula Guarantee","           Garantie de la formule"]
[null,"           Other Program Support",null,null,null,null,null,null,"           Other Program Support","           Aide pour d'autres programmes"]
[null,"                    School Buildings Support: \"D\" Projects",0,null,null,{"$f":"IF(C40-ROUND(C40,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"                    School Buildings Support: \"D\" Projects","                    Aide pour les bâtiments scolaires – Projets « D »"]
[null,"                    Technology Education Equipment Replacement",0,null,null,"",null,null,"                    Technology Education Equipment Replacement","                    Remplacement des équipements d'éducation technologique"]
[null,{"$f":"IF(Eng_Fren=1,I42,J42)","v":"                    Skills Strategy Equipment Enhancement"},0,null,null,null,null,null,"                    Skills Strategy Equipment Enhancement","                    Amélioration de l’équipement de la Stratégie en matière de compétences"]
[null,"                    Other Minor Capital Support",0,null,null,"",null,null,"                    Other Minor Capital Support","                    Autre aide pour les projets d'immob. de moindre importance"]
[null,"                    Prior Year Support",null,null,null,"",null,null,"                    Prior Year Support","                    Aide de l'exercice précédent"]
[null,"                        Finalization of Previous Year Support",{"$f":"Code!JM45","v":0},null,null,"",null,null,"                        Finalization of Previous Year Support","                        Finalisation de l'aide de l'exercice précédent"]
[null,"                        Curricular Materials",0,null,null,"",null,null,"                        Curricular Materials","                        Matériel scolaire"]
[null,"                        School Buildings Support: \"D\" Projects",0,null,null,"",null,null,"                        School Buildings Support: \"D\" Projects","                        Aide pour les bâtiments scolaires – Projets « D »"]
[null,"                        Technology Education Equipment",0,null,{"$f":"SUM(C40:C43,C45:C48)","v":0},"",null,null,"                        Technology Education Equipment","                        Équipement d'éducation technologique"]
[null,null,null,null,{"$f":"SUM(E17,E34:E38,E48)","v":0}]

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[null,{"$f":"IF(Eng_Fren=1,\"PROVINCE OF MANITOBA (CONT'D)\",\"DES RECETTES : PROVINCE DU MANITOBA (SUITE)\")","v":"PROVINCE OF MANITOBA (CONT'D)"},null,null,null,null,null,null,null,null,"FIXED",null,null,"VARIABLE"]
[null,{"$f":"ForYr","v":"For the Year Ended June 30, 2025"},null,null,null,null,null,null,null,null,"English","French",null,"English","French"]
[null,{"$f":"IF(Eng_Fren=1,K5,L5)","v":"    Other Department of Education and Early Childhood Learning"},null,null,null,null,null,null,null,null,"    Other Department of Education and Early Childhood Learning","    Autres – ministère de l’Éducation et Apprentissage de la petite enfance"]
[null,null,{"$f":"IF(Eng_Fren=1,K6,L6)","v":"General Support Grant"},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!$IB$1)","v":0},null,null,{"$f":"IF(E6-ROUND(E6,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"General Support Grant","Subvention d'aide générale",null,"A1 Adjustment","Ajustement A1"]
[null,null,"Tax Incentive Grant",null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!$HU$1)","v":0},null,null,"",null,null,"Tax Incentive Grant","Incitatif fiscal",null,"Aboriginal Resident Students","Amélioration de la petite enfance"]
[null,null,"Property Tax Offset Grant",null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!$ID$1)","v":0},null,null,"",null,null,"Property Tax Offset Grant","Subvention de compensation d’impôt foncier",null,"Arts Education Grant","Apprentissage de lecture"]
[null,null,"Additional Operating Support",null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!$IE$1)","v":0},null,null,"",null,null,"Additional Operating Support","Support opérationnel supplémentaire",null,"BEF - French Language Grants","Bourse de clinicien rural et nordique"]
[null,null,"Additional BSSIP",null,null,null,null,null,null,null,"Additional BSSIP","BSSIP supplémentaire",null,"Central Speech and Hearing","Centre de ressources arc-en-ciel"]
[null,null,"Career Development Initiative",null,null,null,null,null,null,null,"Career Development Initiative","Initiative de développement de carrière",null,"Children and Youth Mental Health Worker","Collaboration Perfectionnement Linguistique Grant"]
[null,null,"Community Schools Program",null,null,null,null,null,null,null,"Community Schools Program","Programme des écoles communautaires",null,"Common Area Grant(Churchill and Leaf Rapid)","Consortium d'apprentissage rural du Manitoba"]
[null,null,"Early Years Enhancement Grant",null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!$IF$1)","v":0},null,null,"",null,null,"Early Years Enhancement Grant","Subvention pour l’amélioration de l’apprentissage au niveau primaire",null,"Covid Funding","Coordonnateur technique/professionnel"]
[null,null,"Elder and Knowledge Keeper Grant",null,0,null,null,"",null,null,"Elder and Knowledge Keeper Grant","Subvention pour aînés et gardiens du savoir",null,"Early Childhood Instrument","Coordonnatrice de la sensibilisation des familles"]
[null,null,"Enrolment Growth Support",null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!$IG$1)","v":0},null,null,"",null,null,"Enrolment Growth Support","Soutien à la croissance des inscriptions",null,"Early Years Enhancement","Droits de suppléance"]
[null,null,"Healthy Schools Initiative",null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!$IH$1)","v":0},null,null,"",null,null,"Healthy Schools Initiative","Initiative Santé à l'école",null,"Exam Marking","Écoles sûres"]
[null,null,"Learning to Age 18 Coordinator",null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!$II$1)","v":0},null,null,"",null,null,"Learning to Age 18 Coordinator","Coordonnateur de l’apprentissage jusqu'à l'âge de 18 ans",null,"Family Outreach Coordinator","Enseignement/subvention d'investissement mineure"]
[null,null,"Nutrition Support",null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!$IJ$1)","v":0},null,null,"",null,null,"Nutrition Support","Soutien nutritionnel",null,"Fort La Bosse (CEF)","Étudiants résidents autochtones"]
[null,null,"Special Needs Additional Funding",null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!$IK$1)","v":0},null,null,"",null,null,"Special Needs Additional Funding","Financement supplémentaire pour les besoins spéciaux",null,"Frontier Games","Financement covid"]
[null,null,"Wage Assistance",null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!$IL$1)","v":0},null,null,"",null,null,"Wage Assistance","Aide salariale",null,"Ignite 3 Summer Enrichment","Fonds d'idées pour les enseignants"]
[null,null,"Student Engagement and Presence",null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!$IM$1)","v":0},null,null,"",null,null,"Student Engagement and Presence","Engagement et présence des étudiants",null,"Inner City Science Lab","Initiative d'éducation autochtone de la famille Martin"]
[null,{"$f":"IF(Eng_Fren=1,K22,L22)","v":"Other:"},null,null,0,null,null,"",null,null,"Other:","Autres:",null,"Institutional Programs","Initiative d'éducation sur les traités"]
[null,null,null,null,0,null,null,"",null,null,null,null,null,"Intensive Newcomer Support","Instrument pour la petite enfance"]
[null,null,null,null,0,null,null,"",null,null,null,null,null,"John G. Stewart","Mamáhtawisiwin"]
[null,null,null,null,0,null,null,"",null,null,null,null,null,"Literacy/Numeracy Tutoring Project (Morningstar)","Non-résidents"]
[null,null,null,null,0,null,null,"",null,null,null,null,null,"Mamáhtawisiwin","Notation d'examen"]
[null,null,null,null,0,null,null,"",null,null,null,null,null,"Manitoba Aboriginal Language Strategy","Nouvelle école"]
[null,null,null,null,0,null,null,"",null,null,null,null,null,"Manitoba Rural Learning Consortium","Odyssee"]
[null,null,null,null,0,null,null,"",null,null,null,null,null,"Martin Family Aboriginal Education Inititative","Parole et audition centrales"]
[null,null,null,null,0,null,null,"",null,null,null,null,null,"Menstrual Products Grant","Programme de mentorat pour les jeunes"]
[null,null,null,null,0,null,null,"",null,null,null,null,null,"New School ","Programme français langue première"]
[null,null,null,null,0,null,null,"",null,null,null,null,null,"Non-Resident","Programmes institutionnels"]
[null,null,null,null,0,null,null,"",null,null,null,null,null,"Northern Learning and Support","Projets pilotes de réussite des étudiants (faible revenu)"]
[null,null,null,null,0,null,null,"",null,null,null,null,null,"Nursing Supports in Public Schools (URIS)","Respect dans les écoles"]
[null,null,null,null,0,null,null,"",null,null,null,null,null,"Rainbow Resource Centre ","Services d'emploi des jeunes"]
[null,null,null,null,0,null,null,"",null,null,null,null,null,"Reading Apprenticeship","Services partagés - Cliniciens et installations"]
[null,null,null,null,0,null,null,"",null,null,null,null,null,"Respect in Schools","Soutien en matière de santé mentale et de toxicomanie en milieu scolaire"]
[null,null,null,null,0,null,null,"",null,null,null,null,null,"Rural and Northern Clinician Bursary","Soutien intensif aux nouveaux arrivants"]
[null,null,null,null,0,null,null,"",null,null,null,null,null,"Safe Schools","Soutiens infirmiers dans les écoles publiques (URIS)"]
[null,null,null,null,0,null,null,"",null,null,null,null,null,"School-Based Mental Health & Addictions Support","Stratégie des langues autochtones du Manitoba"]
[null,null,null,null,0,null,{"$f":"SUM(E6:E41)","v":0},"",null,null,null,null,null,"Shared Services - Clinicians & Facilities","Subvention de remplacement d'équipement professionnel"]
[null,{"$f":"IF(Eng_Fren=1,K42,L42)","v":"   Other Provincial Government Departments (Not including GBE's)"},null,null,null,null,null,"",null,null,"   Other Provincial Government Departments (Not including GBE's)","   Autres ministères du gouvernement du Manitoba (à l’exclusion des entreprises publiques)",null,"Small Class Size","Subvention pour l'amélioration de la ventilation"]
[null,null,{"$f":"IF(Eng_Fren=1,K43,L43)","v":"Education Property Tax Credit"},null,0,null,null,"",null,null,"Education Property Tax Credit","Crédit d'impôt foncier du Manitoba en matière d'éduc.",null,"Sources of Strength","Subvention pour l'éducation artistique"]
[null,null,{"$f":"IF(Eng_Fren=1,K44,L44)","v":"School Tax Rebate"},null,0,null,null,"",null,null,"School Tax Rebate","Remise de taxe scolaire",null,"Special Needs (IPSA)","Subvention pour les produits menstruels"]
[null,null,{"$f":"IF(Eng_Fren=1,K45,L45)","v":"Employment Programs"},null,0,null,null,"",null,null,"Employment Programs","Programmes d'emploi",null,"Special Operating Grant (DSFM/Garden valley/Frontier/Whiteshell)","Petite taille de classe"]
[null,null,{"$f":"IF(Eng_Fren=1,K46,L46)","v":"Adult Learning Centres"},null,0,null,null,"",null,null,"Adult Learning Centres","Centres d'apprentissage pour adultes",null,"Student Information System","Sources de force"]
[null,{"$f":"IF(Eng_Fren=1,K47,L47)","v":"Other:"},null,null,0,null,null,"",null,null,"Other:","Autres:",null,"Student Presence and Engagement","Besoins spéciaux (IPSA)"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Student Success (Low Income) Pilot Projects","Subvention spéciale de fonctionnement (DSFM/Frontier/Whiteshell)"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Substitute Fees","Subvention technologique"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Teacherage/ Minor Capital Grant","Travailleur en santé mentale des enfants et des jeunes"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Teachers' Idea Fund"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Tech Grant"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Technical  / Vocational Co-ordinator"]
[null,null,null,null,null,null,{"$f":"SUM(E43:E54)","v":0},"",null,null,"    Funding of Schools Program (previous page)","    Programme de financement des écoles (page précédente)",null,"TERF School (New Directions)"]
[null,{"$f":"IF(Eng_Fren=1,K54,L54)","v":"    Funding of Schools Program (previous page)"},null,null,null,null,{"$f":"FSP","v":0},null,null,null," TOTAL PROVINCIAL GOVERNMENT REVENUE"," RECETTES TOTALES DU GOUVERNEMENT PROVINCIAL",null,"Treaty Education Initiative"]
[null,{"$f":"IF(Eng_Fren=1,K55,L55)","v":" TOTAL PROVINCIAL GOVERNMENT REVENUE"},null,null,null,null,{"$f":"SUM(G41,G54,G55)","v":0},null,null,null,null,null,null,"Tuition Fees (Frontier)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Ventilation Upgrade Grant"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Vocational Equip Replacement Grant"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Winnipeg Off Campus (Songedewin)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Winnipeg Students At Risk"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Youth Detention Centres"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Youth Employment Services"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Youth Mentor Program"]

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[null,{"$f":"ForYr","v":"For the Year Ended June 30, 2025"}]
[null,{"$f":"IF(Eng_Fren=1,L5,M5)","v":"     Federal Government"},null,null,null,null,null,null,null,null,null,"     Federal Government","     Gouvernement fédéral"]
[null,null,{"$f":"IF(Eng_Fren=1,L6,M6)","v":"Tuition Fees"},null,null,null,0,null,null,{"$f":"IF(G6-ROUND(G6,0)<>0,\"No decimals!\",\"\")","v":""},null,"Tuition Fees","Droits de scolarité"]
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[null,null,{"$f":"IF(Eng_Fren=1,L8,M8)","v":"French Language Monitor"},null,null,null,0,null,null,"",null,"French Language Monitor","Moniteur de langue française"]
[null,null,{"$f":"IF(Eng_Fren=1,L9,M9)","v":"English as an Additional Language (Adults)"},null,null,null,0,null,null,null,null,"English as an Additional Language (Adults)","Anglais langue additionnelle (pour adultes)"]
[null,null,{"$f":"IF(Eng_Fren=1,L10,M10)","v":"Other:"},null,null,null,0,null,null,"",null,"Other:","Autres :"]
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[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(G6:G13)","v":0},""]
[null,{"$f":"IF(Eng_Fren=1,L14,M14)","v":"     Municipal Government"},null,null,null,null,null,null,null,null,null,"     Municipal Government","     Administration municipale"]
[null,null,{"$f":"IF(Eng_Fren=1,L15,M15)","v":"Special Requirement"},null,0,null,null,null,null,{"$f":"IF(E15-ROUND(E15,0)<>0,\"No decimals!\",\"\")","v":""},null,"Special Requirement","Fonds spéciaux"]
[null,null,"Less:  Education Property Tax Credit",null,{"$f":"-EPTC","v":0},null,null,null,null,{"$f":"IF(E16-ROUND(E16,0)<>0,\"No decimals!\",\"\")","v":""},null,"Less:  Education Property Tax Credit","Moins : Crédit d'impôt foncier du Man. en matière d'éducation"]
[null,null,"Less: School Tax Rebate",null,{"$f":"-STR","v":0},null,null,null,null,null,null,"Less: School Tax Rebate","Moins : Remise de taxe scolaire"]
[null,null,"Less:  Tax Incentive Grant",null,{"$f":"-TIG","v":0},null,null,null,null,{"$f":"IF(G18-ROUND(G18,0)<>0,\"No decimals!\",\"\")","v":""},null,"Less:  Tax Incentive Grant","Moins : Incitatif fiscal"]
[null,null,"Less:  Property Tax Offset Grant",null,{"$f":"IF(DIVCODE=\"DI\",0,-TOG)","v":0},null,{"$f":"SUM(E15:E19)","v":0},null,null,null,null,"Less:  Property Tax Offset Grant","Moins :Subvention de compensation d’impôt foncier"]
[null,null,"Other:",null,null,null,0,null,{"$f":"G19+G20","v":0},"",null,"Other:","Autres :"]
[null,{"$f":"IF(Eng_Fren=1,L21,M21)","v":"     Other School Divisions"},null,null,null,null,null,null,null,null,null,"     Other School Divisions","     Autres divisions scolaires"]
[null,null,{"$f":"IF(Eng_Fren=1,L22,M22)","v":"Tuition Fees"},null,null,null,0,null,null,null,null,"Tuition Fees","Droits de scolarité"]
[null,null,{"$f":"IF(Eng_Fren=1,L23,M23)","v":"Transfer Fees"},null,null,null,0,null,null,"",null,"Transfer Fees","Frais de transfert"]
[null,null,{"$f":"IF(Eng_Fren=1,L24,M24)","v":"Residual Fees"},null,null,null,0,null,null,"",null,"Residual Fees","Frais supplémentaires"]
[null,null,{"$f":"IF(Eng_Fren=1,L25,M25)","v":"Transportation of Pupils"},null,null,null,0,null,null,"",null,"Transportation of Pupils","Transport des élèves"]
[null,null,{"$f":"IF(Eng_Fren=1,L26,M26)","v":"Other:"},null,null,null,0,null,null,"",null,"Other:","Autres :"]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(G22:G28)","v":0},""]
[null,{"$f":"IF(Eng_Fren=1,L29,M29)","v":"     First Nations"},null,null,null,null,null,null,null,null,null,"     First Nations","     Premières nations"]
[null,null,{"$f":"IF(Eng_Fren=1,L30,M30)","v":"Tuition Fees"},null,null,null,0,null,null,"",null,"Tuition Fees","Droits de scolarité"]
[null,null,{"$f":"IF(Eng_Fren=1,L31,M31)","v":"Transportation of Pupils"},null,null,null,0,null,null,"",null,"Transportation of Pupils","Transport des élèves"]
[null,null,{"$f":"IF(Eng_Fren=1,L32,M32)","v":"Other:"},null,null,null,0,null,null,"",null,"Other:","Autres :"]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(G30:G36)","v":0},""]
[null,{"$f":"IF(Eng_Fren=1,L37,M37)","v":"     Private Organizations and Individuals (Includes GBE's)"},null,null,null,null,null,null,null,null,null,"     Private Organizations and Individuals (Includes GBE's)","     Particuliers et organismes privés privés (incluant les entreprises publiques)"]
[null,null,{"$f":"IF(Eng_Fren=1,L38,M38)","v":"Regular Tuition"},null,null,null,0,null,null,"",null,"Regular Tuition","Droits de scolarité ordinaires"]
[null,null,"International Tuition",null,null,null,0,null,null,"",null,"International Tuition","Frais de scolarité applicables aux étudiants étrangers"]
[null,null,"Continuing Education",null,null,null,0,null,null,"",null,"Continuing Education","Éducation permanente"]
[null,null,"Other Tuition:",null,null,null,0,null,null,"",null,"Other Tuition:","Autres droits de scolarité"]
[null,null,"Food Service",null,null,null,0,null,null,"",null,"Food Service","Services d'alimentation"]
[null,null,"Government Business Enterprises (GBE's)",null,null,null,0,null,null,null,null,"Government Business Enterprises (GBE's)","Entreprises publiques"]
[null,null,"Other:",null,null,null,0,null,null,"",null,"Other:","Autres :"]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(G38:G49)","v":0},""]
[null,{"$f":"IF(Eng_Fren=1,L50,M50)","v":"     Other Sources"},null,null,null,null,null,null,null,null,null,"     Other Sources","     Autres sources"]
[null,null,{"$f":"IF(Eng_Fren=1,L51,M51)","v":"Interest"},null,null,null,0,null,null,"",null,"Interest","Intérêts"]
[null,null,{"$f":"IF(Eng_Fren=1,L52,M52)","v":"Donations"},null,null,null,0,null,null,"",null,"Donations","Dons"]
[null,null,{"$f":"IF(Eng_Fren=1,L53,M53)","v":"Other:"},null,null,null,0,null,null,"",null,"Other:","Autres :"]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,""]
[]
[null,null,null,null,null,null,null,null,{"$f":"SUM(G51:G61)","v":0},""]
[null,{"$f":"IF(Eng_Fren=1,L62,M62)","v":" TOTAL NON-PROVINCIAL GOVERNMENT REVENUE"},null,null,null,null,null,null,{"$f":"SUM(I13,I20,I28,I36,I49,I61)","v":0},null,null," TOTAL NON-PROVINCIAL GOVERNMENT REVENUE"," TOTAL – RECETTES DE SOURCES AUTRES QUE LE GOUV. DU MANITOBA"]

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[null,null,{"$f":"IF(Eng_Fren=1,\"OPERATING FUND - EXPENSE BY FUNCTION AND BY OBJECT\",\"FONDS D'ADMINISTRATION GÉNÉRALE – DÉPENSES SELON LA FONCTION ET L'OBJET\")","v":"OPERATING FUND - EXPENSE BY FUNCTION AND BY OBJECT"}]
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[null,{"$f":"IF(Eng_Fren=1,T5,T10)","v":"FUNCTION    "},"100","200",300,"400","500","600","700","800",900,null,null,null,null,null,null,null,null,"FUNCTION    "]
[null,null,null,null,{"$f":"IF(Eng_Fren=1,\"\",W11)","v":""},null,null,{"$f":"IF(Eng_Fren=1,Z6,Z11)","v":"Instructional"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Community",null,"Instructional"]
[null,null,null,{"$f":"IF(Eng_Fren=1,V7,V12)","v":"Student"},"Adult","Education",null,{"$f":"IF(Eng_Fren=1,Z7,Z12)","v":"and Other"},null,{"$f":"IF(Eng_Fren=1,AB7,AB12)","v":"Operations"},null,{"$f":"YREND","v":2025},{"$f":"YEAR","v":2024},null,null,null,null,null,null,null,null,"Student","Adult","Education",null,"and Other",null,"Operations"]
[null,null,{"$f":"IF(Eng_Fren=1,U8,U13)","v":"Regular"},"Support","Learning","and",{"$f":"IF(Eng_Fren=1,Y8,Y13)","v":"Divisional"},{"$f":"IF(Eng_Fren=1,Z8,Z13)","v":"Support"},{"$f":"IF(Eng_Fren=1,AA8,AA13)","v":"Transportation"},{"$f":"IF(Eng_Fren=1,AB8,AB13)","v":"and"},{"$f":"IF(Eng_Fren=1,\"\",AC13)","v":""},null,null,null,null,null,null,null,null,null,"Regular","Support","Learning","and","Divisional","Support","Transportation","and"]
[null,{"$f":"IF(Eng_Fren=1,R9,S9)","v":"  OBJECT"},"Instruction","Services","Centres","Services",{"$f":"IF(Eng_Fren=1,Y9,Y14)","v":"Administration"},{"$f":"IF(Eng_Fren=1,Z9,Z14)","v":"Services"},{"$f":"IF(Eng_Fren=1,AA9,AA14)","v":"of Pupils"},{"$f":"IF(Eng_Fren=1,AB9,AB14)","v":"Maintenance"},{"$f":"IF(Eng_Fren=1,AC9,AC14)","v":"Fiscal"},{"$f":"B19","v":"TOTALS"},{"$f":"B19","v":"TOTALS"},null,null,null,null,"  OBJECT","  OBJET",null,"Instruction","Services","Centres","Services","Administration","Services","of Pupils","Maintenance","Fiscal"]
[null,"Salaries",{"$f":"OE1SAL","v":0},{"$f":"OE2SAL","v":0},{"$f":"OE3SAL","v":0},{"$f":"OE4SAL","v":0},{"$f":"OE5SAL","v":0},{"$f":"OE6SAL","v":0},{"$f":"OE7SAL","v":0},{"$f":"OE8SAL","v":0},null,{"$f":"SUM(C10:J10)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!BV$1)","v":0},null,null,null,null,"Salaries","Salaires","FONCTION    "]
[null,"Employees Benefits and Allowances",{"$f":"OE1BEN","v":0},{"$f":"OE2BEN","v":0},{"$f":"OE3BEN","v":0},{"$f":"OE4BEN","v":0},{"$f":"OE5BEN","v":0},{"$f":"OE6BEN","v":0},{"$f":"OE7BEN","v":0},{"$f":"OE8BEN","v":0},null,{"$f":"SUM(C11:J11)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!BW$1)","v":0},null,null,null,null,"Employees Benefits and Allowances","Avantages sociaux et indemnités des employés",null,null,null,"Centres",null,null,"Services pédag."]
[null,"Services",{"$f":"OE1SERV","v":0},{"$f":"OE2SERV","v":0},{"$f":"OE3SERV","v":0},{"$f":"OE4SERV","v":0},{"$f":"OE5SERV","v":0},{"$f":"OE6SERV","v":0},{"$f":"OE7SERV","v":0},{"$f":"OE8SERV","v":0},null,{"$f":"SUM(C12:J12)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!BX$1)","v":0},null,null,null,null,"Services","Services",null,null,"Services de ","d'appren-","Éducation et",null,"et autres",null,"Fonctionne-"]
[null,"Supplies, Materials and Minor Equipment",{"$f":"OE1SUPP","v":0},{"$f":"OE2SUPP","v":0},{"$f":"OE3SUPP","v":0},{"$f":"OE4SUPP","v":0},{"$f":"OE5SUPP","v":0},{"$f":"OE6SUPP","v":0},{"$f":"OE7SUPP","v":0},{"$f":"OE8SUPP","v":0},null,{"$f":"SUM(C13:J13)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!BY$1)","v":0},null,null,null,null,"Supplies, Materials and Minor Equipment","Fournitures, matériel et petit équipement ",null,"Enseignement","soutien aux","tissage pour","services com-","Administration ","serv. de soutien","Transport ","ment et","Frais et"]
[null,"Interest and Bank Charges",null,null,null,null,null,null,null,null,0,{"$f":"K14","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!BZ$1)","v":0},11,null,null,null,"Interest and Bank Charges","Intérêts et frais bancaires",null,"ordinaire","élèves","adultes","munautaires","de la division","aux élèves","des élèves","entretien","impôts"]
[null,"Bad Debt Expense",null,null,null,null,null,null,null,null,0,{"$f":"K15","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!CA$1)","v":0},null,null,null,null,"Bad Debt Expense","Créances douteuses"]
[11,null,null,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,\"(PAYROLL TAX)\",\"(IMPÔT SUR LA PAYE)\")","v":"(PAYROLL TAX)"}]
[null,{"$f":"IF(Eng_Fren=1,R17,S17)","v":"Transfers"},{"$f":"OE1TRANS","v":0},{"$f":"OE2TRANS","v":0},{"$f":"OE3TRANS","v":0},{"$f":"OE4TRANS","v":0},{"$f":"OE5TRANS","v":0},{"$f":"OE6TRANS","v":0},{"$f":"OE7TRANS","v":0},{"$f":"OE899X","v":0},0,{"$f":"SUM(C17:K17)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!CB$1)","v":0},null,null,null,null,"Transfers","Transferts"]
[]
[null,{"$f":"IF(Eng_Fren=1,R19,S19)","v":"TOTALS"},{"$f":"SUM(C10:C13,C17)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(K14:K17)","v":0},{"$f":"SUM(L10:L17)","v":0},{"$f":"SUM(M10:M15,M17)","v":0},null,null,null,null,"TOTALS","TOTAUX"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L19-ROUND(L19,0)<>0,\"No decimals!\",\"\")","v":""}]

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[null,{"$f":"DIVNAME","v":""},{"$f":"IF(Eng_Fren=1,\"OPERATING FUND - EXPENSE DETAIL: FUNCTION 100\",\"FONDS D'ADMINISTRATION GÉNÉRALE – DÉTAIL DES DÉPENSES : FONCTION 100\")","v":"OPERATING FUND - EXPENSE DETAIL: FUNCTION 100"},null,null,null,null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-08-21T11:54:18.130"}]
[null,{"$f":"IF(I41-ROUND(I41,0)<>0,\"No decimals!\",\"\")","v":""},{"$f":"ForYr","v":"For the Year Ended June 30, 2025"}]
[null,{"$f":"IF(Eng_Fren=1,M4,N4)","v":"REGULAR INSTRUCTION"},"10","SINGLE TRACK SCHOOLS *",null,null,80,90]
[null,null,null,"20","50","70",null,{"$f":"IF(Eng_Fren=1,\"SENIOR YEARS\",\"ÉTUDES\")","v":"SENIOR YEARS"},null,null,null,null,"REGULAR INSTRUCTION","ENSEIGNEMENT ORDINAIRE"]
[null,null,null,{"$f":"IF(Eng_Fren=1,\"ENGLISH\",\"\")","v":"ENGLISH"},null,{"$f":"IF(Eng_Fren=1,\"FRENCH\",\"IMMERSION\")","v":"FRENCH"},{"$f":"IF(Eng_Fren=1,\"DUAL TRACK\",\"ÉCOLES À\")","v":"DUAL TRACK"},{"$f":"IF(Eng_Fren=1,\"TECHNOLOGY\",\"TECHNOLOGIQUES\")","v":"TECHNOLOGY"}]
[null,{"$f":"IF(Eng_Fren=1,M6,N6)","v":"CODE         OBJECT \\ PROGRAM"},{"$f":"IF(Eng_Fren=1,\"ADMINISTRATION\",\"ADMINISTRATION\")","v":"ADMINISTRATION"},{"$f":"IF(Eng_Fren=1,\"LANGUAGE\",\"ANGLAIS\")","v":"LANGUAGE"},"FRANÇAIS",{"$f":"IF(Eng_Fren=1,\"IMMERSION\",\"FRANÇAISE\")","v":"IMMERSION"},{"$f":"IF(Eng_Fren=1,\"SCHOOLS **\",\"DOUBLE VOIE **\")","v":"SCHOOLS **"},{"$f":"IF(Eng_Fren=1,\"EDUCATION\",\"DU SECONDAIRE\")","v":"EDUCATION"},{"$f":"TRIM(B41)","v":"TOTALS"},null,null,null,"CODE         OBJECT \\ PROGRAM","CODE         OBJET OU PROGRAMME"]
[null,"  3XX  SALARIES",null,null,null,null,null,null,null,null,null,null,"  3XX  SALARIES","  3XX  SALAIRES"]
[null,"  320  Executive, Managerial and Supervisory",null,null,null,null,null,null,{"$f":"C8","v":0},null,null,null,"  320  Executive, Managerial and Supervisory","  320  Cadres, dirigeants et superviseurs"]
[null,"  330  Instructional - Teaching",null,null,null,null,null,null,{"$f":"SUM(C9:H9)","v":0},null,null,null,"  330  Instructional - Teaching","  330  Éducateurs – Enseignants"]
[null,"  350  Instructional - Other",null,null,null,null,null,null,{"$f":"SUM(D10:H10)","v":0},null,null,null,"  350  Instructional - Other","  350  Éducateurs – Autres"]
[null,"  360  Technical, Specialized and Service",null,null,null,null,null,null,{"$f":"SUM(C11:H11)","v":0},null,null,null,"  360  Technical, Specialized and Service","  360  Personnel technique, spécialisé et de soutien"]
[null,"  370  Secretarial, Clerical and Other",null,null,null,null,null,null,{"$f":"C12","v":0},null,null,null,"  370  Secretarial, Clerical and Other","  370  Personnel de bureau et autre"]
[null,"  390  Information Technology",null,null,null,null,null,null,{"$f":"SUM(C13:H13)","v":0},null,null,null,"  390  Information Technology","  390  Technologie de l'information "]
[null,"               Total Salaries",{"$f":"SUM(C8:C9,C11:C13)","v":0},{"$f":"SUM(D9:D11,D13)","v":0},{"$f":"SUM(E9:E11,E13)","v":0},{"$f":"SUM(F9:F11,F13)","v":0},{"$f":"SUM(G9:G11,G13)","v":0},{"$f":"SUM(H9:H11,H13)","v":0},{"$f":"SUM(I8:I13)","v":0},null,null,null,"               Total Salaries","               Total des salaires"]
[null,"  4XX EMPLOYEES BENEFITS AND ALLOWANCES",null,null,null,null,null,null,{"$f":"SUM(C15:H15)","v":0},null,null,null,"  4XX EMPLOYEES BENEFITS AND ALLOWANCES","  4XX AVANTAGES SOC. ET INDEMNITÉS DES EMPL."]
[null,"  5-6XX SERVICES",null,null,null,null,null,null,null,null,null,null,"  5-6XX SERVICES","  5-6XX SERVICES"]
[null,"  510  Professional, Technical and Specialized",null,null,null,null,null,null,{"$f":"SUM(C17:H17)","v":0},null,null,null,"  510  Professional, Technical and Specialized","  510  Services professionnels, techniques et spécialisés"]
[null,"  520  Communications",null,null,null,null,null,null,0,null,null,null,"  520  Communications","  520  Communications"]
[null,"  540  Travel and Meetings",null,null,null,null,null,null,0,null,null,null,"  540  Travel and Meetings","  540  Déplacements et réunions"]
[12,"  560  Tuition",null,null,null,null,null,null,{"$f":"SUM(D20:H20)","v":0},12,null,null,"  560  Tuition","  560  Droits de scolarité"]
[null,"  570  Printing and Binding",null,null,null,null,null,null,0,null,null,null,"  570  Printing and Binding","  570  Impression et reliure"]
[null,"  580  Insurance and Bond Premiums",null,null,null,null,null,null,0,null,null,null,"  580  Insurance and Bond Premiums","  580  Primes d'assurance et d'émission d'obligations"]
[null,"  590  Maintenance and Repair Services",null,null,null,null,null,null,0,null,null,null,"  590  Maintenance and Repair Services","  590  Services d'entretien et de réparation"]
[null,"  610  Rentals",null,null,null,null,null,null,0,null,null,null,"  610  Rentals","  610  Locations"]
[null,"  630  Advertising",null,null,null,null,null,null,0,null,null,null,"  630  Advertising","  630  Publicité"]
[null,"  640  Dues and Fees",null,null,null,null,null,null,0,null,null,null,"  640  Dues and Fees","  640  Cotisations et frais"]
[null,"  650  Professional and Staff Development",null,null,null,null,null,null,0,null,null,null,"  650  Professional and Staff Development","  650  Perfectionnement professionnel et du personnel"]
[null,"  680  Information Technology Services",null,null,null,null,null,null,0,null,null,null,"  680  Information Technology Services","  680  Services d'informatique"]
[null,"               Total Services",{"$f":"SUM(C17:C19,C21:C28)","v":0},{"$f":"SUM(D17:D28)","v":0},0,0,0,0,0,null,null,null,"               Total Services","               Total des services"]
[null,"  7XX SUPPLIES, MATERIALS AND MINOR EQUIPMENT",null,null,null,null,null,null,null,null,null,null,"  7XX SUPPLIES, MATERIALS AND MINOR EQUIPMENT","  7XX FOURN., MATÉRIEL ET PETIT ÉQUIPEMENT"]
[null,"  710  Supplies",null,null,null,null,null,null,{"$f":"SUM(C31:H31)","v":0},null,null,null,"  710  Supplies","  710  Fournitures"]
[null,"  740  Curricular and Media Materials",null,null,null,null,null,null,{"$f":"SUM(C32:H32)","v":0},null,null,null,"  740  Curricular and Media Materials","  740  Matériels pédagogiques et médiatiques"]
[null,"  760  Minor Equipment",null,null,null,null,null,null,{"$f":"SUM(C33:H33)","v":0},null,null,null,"  760  Minor Equipment","  760  Petit équipement"]
[null,"  780  Information Technology Equipment",null,null,null,null,null,null,{"$f":"SUM(C34:H34)","v":0},null,null,null,"  780  Information Technology Equipment","  780  Matériel informatique"]
[null,"               Total Supplies, Materials and Minor Equipment",{"$f":"SUM(C31:C34)","v":0},0,0,0,0,0,0,null,null,null,"               Total Supplies, Materials and Minor Equipment","               Total – Fournitures, matériel et petit équipement"]
[null,"  96X-99 TRANSFERS",null,null,null,null,null,null,null,null,null,null,"  96X-99 TRANSFERS","  96X-99 TRANSFERTS"]
[null,"  960  School Divisions",null,null,null,null,null,null,{"$f":"SUM(D37:H37)","v":0},null,null,null,"  960  School Divisions","  960  Divisions scolaires"]
[null,"  980  Organizations and Individuals",null,null,null,null,null,null,{"$f":"SUM(C38:H38)","v":0},null,null,null,"  980  Organizations and Individuals","  980  Organismes et particuliers"]
[null,"             Total Transfers",{"$f":"C38","v":0},{"$f":"SUM(D37:D38)","v":0},0,0,0,0,0,null,null,null,"             Total Transfers","             Total des transferts"]
[]
[null,{"$f":"IF(Eng_Fren=1,M41,N41)","v":"          TOTALS"},{"$f":"SUM(C39,C35,C29,C15,C14)","v":0},0,0,0,0,0,0,null,null,null,"          TOTALS","          TOTAUX"]
[null,{"$f":"IF(Eng_Fren=1,M42,N42)","v":"           * 90% or more of enrolment is in one of the following instructional programs: English Language, Français, French Immersion."},null,null,null,null,null,null,null,null,null,null,"           * 90% or more of enrolment is in one of the following instructional programs: English Language, Français, French Immersion.","           * Au moins 90 % des inscriptions sont faites dans un des programmes d'enseignement suivants : Anglais, Français, Immersion française."]
[null,{"$f":"IF(Eng_Fren=1,M43,N43)","v":"         ** includes multi-track schools."},null,null,null,null,null,null,{"$f":"IF(I41-ROUND(I41,0)<>0,\"No decimals!\",\"\")","v":""},null,null,null,"         ** includes multi-track schools.","         ** Comprend les écoles à voies multiples."]

{"sheet":"200","index":21,"n_rows":45,"n_cols":23,"rows_kept":45,"cut":false,"hidden":false,"merged":[[2,1,5,1],[20,9,21,9],[20,0,21,0]]}
[null,{"$f":"DIVNAME","v":""},{"$f":"IF(Eng_Fren=1,\"OPERATING FUND - EXPENSE DETAIL: FUNCTION 200\",\"FONDS D'ADMINISTRATION GÉNÉRALE – DÉTAIL DES DÉPENSES : FONCTION 200\")","v":"OPERATING FUND - EXPENSE DETAIL: FUNCTION 200"},null,null,null,null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-08-21T11:54:18.130"}]
[null,{"$f":"IF(I43-ROUND(I43,0)<>0,\"No decimals!\",\"\")","v":""},{"$f":"ForYr","v":"For the Year Ended June 30, 2025"}]
[null,{"$f":"IF(Eng_Fren=1,M3,N3)","v":"STUDENT SUPPORT SERVICES"},"10","30","40","50","60","70",null,null,null,null,"STUDENT SUPPORT SERVICES","SERVICES DE SOUTIEN AUX ÉLÈVES"]
[null,null,null,{"$f":"IF(Eng_Fren=1,\"\",S9)","v":""}]
[null,null,{"$f":"IF(Eng_Fren=1,\"\",Q10)","v":""},{"$f":"IF(Eng_Fren=1,S5,S10)","v":"CLINICAL AND"},{"$f":"IF(Eng_Fren=1,\"\",T10)","v":""},{"$f":"IF(Eng_Fren=1,\"\",U10)","v":""},null,{"$f":"IF(Eng_Fren=1,\"\",TRIM(W10))","v":""},null,null,null,null,null,null,null,null,null,null,"CLINICAL AND",null,null,"OTHER"]
[null,null,{"$f":"IF(Eng_Fren=1,Q6,Q11)","v":"ADMINISTRATION"},{"$f":"IF(Eng_Fren=1,S6,S11)","v":"RELATED"},{"$f":"IF(Eng_Fren=1,T6,T11)","v":"SPECIAL"},"REGULAR","RESOURCE","COUNSELLING",null,null,null,null,null,null,null,null,"ADMINISTRATION","GIFTED","RELATED","SPECIAL","REGULAR","RESOURCE","COUNSELLING"]
[null,{"$f":"IF(Eng_Fren=1,M7,N7)","v":"CODE         OBJECT \\ PROGRAM"},{"$f":"IF(Eng_Fren=1,Q7,Q12)","v":"/CO-ORDINATION"},{"$f":"IF(Eng_Fren=1,S7,S12)","v":"SERVICES"},"PLACEMENT","PLACEMENT","SERVICES","AND GUIDANCE",{"$f":"TRIM(B43)","v":"TOTALS"},null,null,null,"CODE         OBJECT \\ PROGRAM","CODE         OBJET OU PROGRAMME",null,null,"/CO-ORDINATION","EDUCATION *","SERVICES","PLACEMENT","PLACEMENT","SERVICES","AND GUIDANCE"]
[null,"  3XX  SALARIES",null,null,null,null,null,null,null,null,null,null,"  3XX  SALARIES","  3XX  SALAIRES"]
[null,"  320  Executive, Managerial and Supervisory",null,null,null,null,null,null,{"$f":"SUM(C9,D9,G9,H9)","v":0},null,null,null,"  320  Executive, Managerial and Supervisory","  320  Cadres, dirigeants et superviseurs",null,null,null,null,"SERVICES DE"]
[null,"  330  Instructional - Teaching",null,null,null,null,null,null,{"$f":"SUM(C10:H10)","v":0},null,null,null,"  330  Instructional - Teaching","  330  Éducateurs – Enseignants",null,null,"ADMINISTRATION","ÉDUCATION","SPÉCIALISTES","PLACEMENTS :","PLACEMENTS :","AUTRES","ORIENTATION"]
[null,"  350  Instructional - Other",null,null,null,null,null,null,{"$f":"SUM(D11:H11)","v":0},null,null,null,"  350  Instructional - Other","  350  Éducateurs – Autres",null,null,"OU","DES ÉLÈVES","ET SERVICES","ENFANCE EN ","ENSEIGNEMENT","RESSOURCES","ET"]
[null,"  360  Technical, Specialized and Service",null,null,null,null,null,null,{"$f":"SUM(C12:H12)","v":0},null,null,null,"  360  Technical, Specialized and Service","  360  Personnel technique, spécialisé et de soutien",null,null,"COORDINATION","DOUÉS *","CONNEXES","DIFFICULTÉ","ORDINAIRE","PÉDAG.","CONSULTATION"]
[null,"  370  Secretarial, Clerical and Other",null,null,null,null,null,null,{"$f":"SUM(C13,D13,H13)","v":0},null,null,null,"  370  Secretarial, Clerical and Other","  370  Personnel de bureau et autre"]
[null,"  380  Clinician",null,null,null,null,null,null,{"$f":"D14+H14","v":0},null,null,null,"  380  Clinician","  380  Spécialistes"]
[null,"  390  Information Technology",null,null,null,null,null,null,{"$f":"SUM(C15:G15)","v":0},null,null,null,"  390  Information Technology","  390  Technologie de l'information "]
[null,"               Total Salaries",{"$f":"SUM(C9:C10,C12:C13,C15)","v":0},{"$f":"SUM(D9:D15)","v":0},{"$f":"SUM(E10:E12,E15)","v":0},{"$f":"SUM(F10:F12,F15)","v":0},{"$f":"SUM(G9:G12,G15)","v":0},{"$f":"SUM(H9:H14)","v":0},{"$f":"SUM(I9:I15)","v":0},null,null,null,"               Total Salaries","               Total des salaires"]
[null,"  4XX EMPLOYEES BENEFITS AND ALLOWANCES",null,null,null,null,null,null,{"$f":"SUM(C17:H17)","v":0},null,null,null,"  4XX EMPLOYEES BENEFITS AND ALLOWANCES","  4XX AVANTAGES SOC. ET INDEMNITÉS DES EMPL."]
[null,"  5-6XX SERVICES",null,null,null,null,null,null,null,null,null,null,"  5-6XX SERVICES","  5-6XX SERVICES"]
[null,"  510  Professional, Technical and Specialized",null,null,null,null,null,null,{"$f":"SUM(C19:H19)","v":0},null,null,null,"  510  Professional, Technical and Specialized","  510  Services professionnels, techniques et spécialisés"]
[null,"  520  Communications",null,null,null,null,null,null,{"$f":"SUM(C20:H20)","v":0},null,null,null,"  520  Communications","  520  Communications"]
["13","  540  Travel and Meetings",null,null,null,null,null,null,{"$f":"SUM(C21:H21)","v":0},"13",null,null,"  540  Travel and Meetings","  540  Déplacements et réunions"]
[null,"  560  Tuition",null,null,null,null,null,null,{"$f":"SUM(C22:H22)","v":0},null,null,null,"  560  Tuition","  560  Droits de scolarité"]
[null,"  570  Printing and Binding",null,null,null,null,null,null,{"$f":"SUM(C23:H23)","v":0},null,null,null,"  570  Printing and Binding","  570  Impression et reliure"]
[null,{"$f":"'100'!B22","v":"  580  Insurance and Bond Premiums"},null,null,null,null,null,null,{"$f":"SUM(C24:H24)","v":0}]
[null,"  590  Maintenance and Repair Services",null,null,null,null,null,null,0,null,null,null,"  590  Maintenance and Repair Services","  590  Services d'entretien et de réparation"]
[null,"  610  Rentals",null,null,null,null,null,null,0,null,null,null,"  610  Rentals","  610  Locations"]
[null,"  630  Advertising",null,null,null,null,null,null,0,null,null,null,"  630  Advertising","  630  Publicité"]
[null,"  640  Dues and Fees",null,null,null,null,null,null,0,null,null,null,"  640  Dues and Fees","  640  Cotisations et frais"]
[null,"  650  Professional and Staff Development",null,null,null,null,null,null,0,null,null,null,"  650  Professional and Staff Development","  650  Perfectionnement professionnel et du personnel"]
[null,"  680  Information Technology Services",null,null,null,null,null,null,0,null,null,null,"  680  Information Technology Services","  680  Services d'informatique"]
[null,"               Total Services",{"$f":"SUM(C19:C21,C23:C30)","v":0},{"$f":"SUM(D19:D21,D23:D30)","v":0},{"$f":"SUM(E19:E30)","v":0},{"$f":"SUM(F19:F30)","v":0},{"$f":"SUM(G19:G21,G23:G30)","v":0},{"$f":"SUM(H19:H30)","v":0},{"$f":"SUM(I19:I30)","v":0},null,null,null,"               Total Services","               Total des services"]
[null,"  7XX SUPPLIES, MATERIALS AND MINOR EQUIPMENT",null,null,null,null,null,null,null,null,null,null,"  7XX SUPPLIES, MATERIALS AND MINOR EQUIPMENT","  7XX FOURN., MATÉRIEL ET PETIT ÉQUIPEMENT"]
[null,"  710  Supplies",null,null,null,null,null,null,{"$f":"SUM(C33:H33)","v":0},null,null,null,"  710  Supplies","  710  Fournitures"]
[null,"  740  Curricular and Media Materials",null,null,null,null,null,null,{"$f":"SUM(C34:H34)","v":0},null,null,null,"  740  Curricular and Media Materials","  740  Matériels pédagogiques et médiatiques"]
[null,"  760  Minor Equipment",null,null,null,null,null,null,{"$f":"SUM(C35:H35)","v":0},null,null,null,"  760  Minor Equipment","  760  Petit équipement"]
[null,"  780  Information Technology Equipment",null,null,null,null,null,null,{"$f":"SUM(C36:H36)","v":0},null,null,null,"  780  Information Technology Equipment","  780  Matériel informatique"]
[null,"               Total Supplies, Materials and Minor Equipment",{"$f":"SUM(C33:C36)","v":0},{"$f":"SUM(D33:D36)","v":0},0,0,0,0,0,null,null,null,"               Total Supplies, Materials and Minor Equipment","               Total – Fournitures, matériel et petit équipement"]
[null,"  96X-99 TRANSFERS",null,null,null,null,null,null,null,null,null,null,"  96X-99 TRANSFERS","  96X-99 TRANSFERTS"]
[null,"  960  School Divisions",null,null,null,null,null,null,{"$f":"SUM(E39:F39)","v":0},null,null,null,"  960  School Divisions","  960  Divisions scolaires"]
[null,"  980  Organizations and Individuals",null,null,null,null,null,null,{"$f":"SUM(C40,D40:F40)","v":0},null,null,null,"  980  Organizations and Individuals","  980  Organismes et particuliers"]
[null,"             Total Transfers",{"$f":"SUM(C39:C40)","v":0},{"$f":"SUM(D39:D40)","v":0},{"$f":"SUM(E39:E40)","v":0},{"$f":"SUM(F39:F40)","v":0},null,null,{"$f":"SUM(I39:I40)","v":0},null,null,null,"             Total Transfers","             Total des transferts"]
[]
[null,{"$f":"IF(Eng_Fren=1,M43,N43)","v":"          TOTALS"},{"$f":"SUM(C41,C37,C31,C17,C16)","v":0},{"$f":"SUM(D41,D37,D31,D17,D16)","v":0},{"$f":"SUM(E41,E37,E31,E17,E16)","v":0},{"$f":"SUM(F41,F37,F31,F17,F16)","v":0},{"$f":"SUM(G37,G31,G17,G16)","v":0},{"$f":"SUM(H37,H31,H17,H16)","v":0},{"$f":"SUM(I41,I37,I31,I17,I16)","v":0},null,null,null,"          TOTALS","          TOTAUX"]
[]
[null,null,null,null,null,null,null,null,{"$f":"IF(I43-ROUND(I43,0)<>0,\"No decimals!\",\"\")","v":""}]

{"sheet":"300","index":22,"n_rows":45,"n_cols":14,"rows_kept":45,"cut":false,"hidden":false,"merged":[[2,1,3,1],[20,7,21,7],[20,0,21,0]]}
[null,{"$f":"DIVNAME","v":""},{"$f":"IF(Eng_Fren=1,\"OPERATING FUND - EXPENSE DETAIL: FUNCTION 300\",\"FONDS D'ADMINISTRATION GÉNÉRALE – DÉTAIL DES DÉPENSES :  FONCTION 300\")","v":"OPERATING FUND - EXPENSE DETAIL: FUNCTION 300"},null,null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-08-21T11:54:18.130"}]
[null,{"$f":"IF(E43-ROUND(E43,0)<>0,\"No decimals!\",\"\")","v":""},{"$f":"ForYr","v":"For the Year Ended June 30, 2025"}]
[null,{"$f":"IF(Eng_Fren=1,J4,K4)","v":"ADULT LEARNING CENTRES"},"10","20"]
[null,null,{"$f":"IF(Eng_Fren=1,M4,M6)","v":"ADMINISTRATION"},null,null,null,null,null,null,"ADULT LEARNING CENTRES","CENTRES D'APPRENTISSAGE POUR ADULTES",null,"ADMINISTRATION"]
[null,{"$f":"IF(Eng_Fren=1,J5,K5)","v":"CODE         OBJECT \\ PROGRAM"},{"$f":"IF(Eng_Fren=1,M5,M7)","v":"AND OTHER"},{"$f":"IF(Eng_Fren=1,N5,N7)","v":"INSTRUCTION"},{"$f":"TRIM(B43)","v":"TOTALS"},null,null,null,null,"CODE         OBJECT \\ PROGRAM","CODE         OBJET OU PROGRAMME",null,"AND OTHER","INSTRUCTION"]
[null,"  3XX  SALARIES",null,null,null,null,null,null,null,"  3XX  SALARIES","  3XX  SALAIRES",null,"ADMINISTRATION"]
[null,"  320  Executive, Managerial and Supervisory",null,null,{"$f":"C7","v":0},null,null,null,null,"  320  Executive, Managerial and Supervisory","  320  Cadres, dirigeants et superviseurs",null,"ET AUTRES","ENSEIGNEMENT"]
[null,"  330  Instructional - Teaching",null,null,{"$f":"D8","v":0},null,null,null,null,"  330  Instructional - Teaching","  330  Éducateurs – Enseignants"]
[null,"  350  Instructional - Other",null,null,{"$f":"D9","v":0},null,null,null,null,"  350  Instructional - Other","  350  Éducateurs – Autres"]
[null,"  360  Technical, Specialized and Service",null,null,{"$f":"SUM(C10:D10)","v":0},null,null,null,null,"  360  Technical, Specialized and Service","  360  Personnel technique, spécialisé et de soutien"]
[null,"  370  Secretarial, Clerical and Other",null,null,{"$f":"SUM(C11:D11)","v":0},null,null,null,null,"  370  Secretarial, Clerical and Other","  370  Personnel de bureau et autre"]
[null,"  390  Information Technology",null,null,{"$f":"SUM(C12:D12)","v":0},null,null,null,null,"  390  Information Technology","  390  Technologie de l'information "]
[null,"               Total Salaries",{"$f":"SUM(C7,C10:C12)","v":0},{"$f":"SUM(D8:D12)","v":0},{"$f":"SUM(E7:E12)","v":0},null,null,null,null,"               Total Salaries","               Total des salaires"]
[null,"  4XX EMPLOYEES BENEFITS AND ALLOWANCES",null,null,{"$f":"SUM(C14:D14)","v":0},null,null,null,null,"  4XX EMPLOYEES BENEFITS AND ALLOWANCES","  4XX AVANTAGES SOC. ET INDEMNITÉS DES EMPL."]
[null,"  5-6XX SERVICES",null,null,null,null,null,null,null,"  5-6XX SERVICES","  5-6XX SERVICES"]
[null,"  510  Professional, Technical and Specialized",null,null,{"$f":"SUM(C16:D16)","v":0},null,null,null,null,"  510  Professional, Technical and Specialized","  510  Services professionnels, techniques et spécialisés"]
[null,"  520  Communications",null,null,0,null,null,null,null,"  520  Communications","  520  Communications"]
[null,"  530  Utility Services",null,null,{"$f":"C18","v":0},null,null,null,null,"  530  Utility Services","  530  Services publics"]
[null,"  540  Travel and Meetings",null,null,0,null,null,null,null,"  540  Travel and Meetings","  540  Déplacements et réunions"]
[null,"  560  Tuition",null,null,{"$f":"D20","v":0},null,null,null,null,"  560  Tuition","  560  Droits de scolarité"]
[14,"  570  Printing and Binding",null,null,0,null,null,14,null,"  570  Printing and Binding","  570  Impression et reliure"]
[null,"  580  Insurance and Bond Premiums",null,null,{"$f":"C22","v":0},null,null,null,null,"  580  Insurance and Bond Premiums","  580  Primes d'assurance et d'émission d'obligations"]
[null,"  590  Maintenance and Repair Services",null,null,0,null,null,null,null,"  590  Maintenance and Repair Services","  590  Services d'entretien et de réparation"]
[null,"  610  Rentals",null,null,0,null,null,null,null,"  610  Rentals","  610  Locations"]
[null,"  620  Property Taxes",null,null,{"$f":"C25","v":0},null,null,null,null,"  620  Property Taxes","  620  Taxes foncières"]
[null,"  630  Advertising",null,null,0,null,null,null,null,"  630  Advertising","  630  Publicité"]
[null,"  640  Dues and Fees",null,null,0,null,null,null,null,"  640  Dues and Fees","  640  Cotisations et frais"]
[null,"  650  Professional and Staff Development",null,null,0,null,null,null,null,"  650  Professional and Staff Development","  650  Perfectionnement professionnel et du personnel"]
[null,"  680  Information Technology Services",null,null,0,null,null,null,null,"  680  Information Technology Services","  680  Services d'informatique"]
[null,"               Total Services",{"$f":"SUM(C16:C19,C21:C29)","v":0},{"$f":"SUM(D16:D17,D19:D21,D23:D24,D26:D29)","v":0},{"$f":"SUM(E16:E29)","v":0},null,null,null,null,"               Total Services","               Total des services"]
[null,"  7XX SUPPLIES, MATERIALS AND MINOR EQUIPMENT",null,null,null,null,null,null,null,"  7XX SUPPLIES, MATERIALS AND MINOR EQUIPMENT","  7XX FOURN., MATÉRIEL ET PETIT ÉQUIPEMENT"]
[null,"  710  Supplies",null,null,{"$f":"SUM(C32:D32)","v":0},null,null,null,null,"  710  Supplies","  710  Fournitures"]
[null,"  740  Curricular and Media Materials",null,null,{"$f":"SUM(C33:D33)","v":0},null,null,null,null,"  740  Curricular and Media Materials","  740  Matériels pédagogiques et médiatiques"]
[null,"  760  Minor Equipment",null,null,{"$f":"SUM(C34:D34)","v":0},null,null,null,null,"  760  Minor Equipment","  760  Petit équipement"]
[null,"  780  Information Technology Equipment",null,null,{"$f":"SUM(C35:D35)","v":0},null,null,null,null,"  780  Information Technology Equipment","  780  Matériel informatique"]
[null,"               Total Supplies, Materials and Minor Equipment",{"$f":"SUM(C32:C35)","v":0},{"$f":"SUM(D32:D35)","v":0},{"$f":"SUM(E32:E35)","v":0},null,null,null,null,"               Total Supplies, Materials and Minor Equipment","               Total – Fournitures, matériel et petit équipement"]
[null,"  96X-99 TRANSFERS",null,null,null,null,null,null,null,"  96X-99 TRANSFERS","  96X-99 TRANSFERTS"]
[null,"  960  School Divisions",null,null,{"$f":"SUM(C38:D38)","v":0},null,null,null,null,"  960  School Divisions","  960  Divisions scolaires"]
[null,"  980  Organizations and Individuals",null,null,{"$f":"SUM(C39:D39)","v":0},null,null,null,null,"  980  Organizations and Individuals","  980  Organismes et particuliers"]
[null,"  999  Recharge",null,null,{"$f":"C40","v":0},{"$f":"IF(E40+OE499X<>-OE599X-OE899X,\" OUT OF BALANCE WITH FUNCTION 500 AND/OR 800 RECHARGE\",\"\")","v":""},null,null,null,"  999  Recharge","  999  Comptes débités de nouveau"]
[null,"             Total Transfers",{"$f":"SUM(C38:C40)","v":0},{"$f":"SUM(D38:D39)","v":0},{"$f":"SUM(E38:E40)","v":0},{"$f":"IF(F40<>\"\",\" ENSURE CORRESPONDING ENTRIES BALANCE TO ZERO \",\"\")","v":""},null,null,null,"             Total Transfers","             Total des transferts"]
[]
[null,{"$f":"IF(Eng_Fren=1,J43,K43)","v":"          TOTALS"},{"$f":"SUM(C41,C36,C30,C14,C13)","v":0},{"$f":"SUM(D41,D36,D30,D14,D13)","v":0},{"$f":"SUM(E36,E41,E30,E14,E13)","v":0},null,null,null,null,"          TOTALS","          TOTAUX"]
[]
[null,{"$f":"IF(AND(OE599X<0,OE899X<0),\"* Administration costs recharged from Function 500 and rent of School Buildings credited to Function 800.\",IF(OE599X<0,\" * Administration costs recharged from Function 500.\",IF(OE899X<0,\" * Rent of School Buildings credited to Function 800.\",\"\")))","v":""},null,null,{"$f":"IF(E43-ROUND(E43,0)<>0,\"No decimals!\",\"\")","v":""}]

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[null,{"$f":"'100'!B28","v":"  680  Information Technology Services"},null,null,null,null,null,{"$f":"SUM(C27:D27,F27:G27)","v":0}]
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[null,{"$f":"'100'!B34","v":"  780  Information Technology Equipment"},null,null,null,null,null,{"$f":"SUM(C33:D33,F33:G33)","v":0}]
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[null,{"$f":"'100'!B34","v":"  780  Information Technology Equipment"},null,null,null,null,null,{"$f":"SUM(C34:F34)","v":0}]
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[null,null,null,{"$f":"IF(Eng_Fren=1,L13,N13)","v":" - Other Funds"},0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!CI$1)","v":0},"",null,null,null," - Other Funds",null," - d'autres fonds"]
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[null,null,null,null,{"$f":"SUM(E7:E15)","v":0},null,{"$f":"SUM(G7:G15)","v":0},""]
[null,{"$f":"IF(Eng_Fren=1,K17,M17)","v":" Liabilities"},null,null,null,null,null,null,null,null," Liabilities",null," Passif"]
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[null,null,null,null,{"$f":"SUM(E18:E30)","v":0},null,{"$f":"SUM(G18:G30)","v":0},""]
[null,{"$f":"IF(Eng_Fren=1,K32,M32)","v":" Net Assets (Debt)"},null,null,{"$f":"E16-E31","v":0},null,{"$f":"G16-G31","v":0},"",null,null," Net Assets (Debt)",null," Actif (dette) net(te)"]
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[null,{"$f":"IF(Eng_Fren=1,K36,M36)","v":" * Comprised of:"},null,null,null,null,null,null,null,null," * Comprised of:",null," * Comprend :"]
[null,null,{"$f":"IF(Eng_Fren=1,K37,M37)","v":"Reserve Accounts"},null,{"$f":"IF(CAPRESEND+CAPRESEND2+CAPRESEND3+CAPRESEND4=0,0,IF(OR(CAPRESEND=\"Error\",CAPRESEND2=\"Error\",CAPRESEND3=\"Error\",CAPRESEND4=\"Error\"),\"Error\",MAX(CAPRESEND,CAPRESEND2,CAPRESEND3,CAPRESEND4)))","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!CY$1)","v":0},null,null,null,"Reserve Accounts",null,"Comptes de réserve"]
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[]
[null,null,null,null,null,null,null,{"$f":"YREND","v":2025},null,{"$f":"YEAR","v":2024}]
[null,{"$f":"IF(Eng_Fren=1,M8,O8)","v":" Revenue"},null,null,null,null,null,null,null,null,null,null," Revenue",null," Recettes"]
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[null,{"$f":"IF(Eng_Fren=1,M15,O15)","v":"        Other Sources:"},null,null,null,null,null,null,null,null,"",null,"        Other Sources:",null,"        Autres sources :"]
[null,null,{"$f":"IF(Eng_Fren=1,M16,O16)","v":"Investment Income"},null,null,null,null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!DE$1)","v":0},"",null,"Investment Income",null,"Revenus de placements"]
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[null,null,{"$f":"IF(Eng_Fren=1,M19,O19)","v":"Gain / (Loss) on Disposal of Capital Assets"},null,null,null,null,{"$f":"-CURDISTAN+ACCAMORT+PROCSALTAN","v":0},null,{"$f":"-CURDISTANPR+ACCAMORTPR+PROCSALTANPR","v":0},"",null,"Gain / (Loss) on Disposal of Capital Assets",null,"Gain (Perte) à la liquidation des immobilisations"]
[null,null,{"$f":"IF(Eng_Fren=1,M20,O20)","v":"Gain on receipt of Modular classroom"},null,null,null,null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!DI$1)","v":0},null,null,"Gain on receipt of Modular classroom",null,"Gain à la réception de salle de classe mobile"]
[null,null,null,null,null,0,null,null,null,null,{"$f":"IF(F21-ROUND(F21,0)<>0,\"No decimals!\",\"\")","v":""}]
[null,null,null,null,null,0,null,{"$f":"F21+F22","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!DJ$1)","v":0},{"$f":"IF(F22-ROUND(F22,0)<>0,\"No decimals!\",\"\")","v":""}]
[null,null,null,null,null,null,null,{"$f":"SUM(H9:H22)","v":0},null,{"$f":"SUM(J9:J20,J22)","v":0}]
[null,{"$f":"IF(Eng_Fren=1,M24,O24)","v":" Expenses"},null,null,null,null,null,null,null,null,null,null," Expenses",null," Dépenses"]
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[null,"        Interest on Borrowings from the Provincial Government",null,null,null,null,null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!DL$1)","v":0},"",null,"        Interest on Borrowings from the Provincial Government",null,"        Intérêts sur les emprunts contractés auprès du gouvernement provincial"]
[null,"        Other Interest",null,null,null,null,null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!DM$1)","v":0},"",null,"        Other Interest",null,"        Autres intérêts"]
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[null,"        Accretion",null,null,null,null,null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!DO$1)","v":0},"",null,"        Accretion",null,"        Accumulation"]
[null,null,null,null,null,null,null,{"$f":"SUM(H25:H29)","v":0},null,{"$f":"SUM(J25:J29)","v":0},""]
[null,{"$f":"IF(Eng_Fren=1,M31,O31)","v":" Current Year Surplus / (Deficit)"},null,null,null,null,null,{"$f":"H23-H30","v":0},null,{"$f":"J23-J30","v":0},"",null," Current Year Surplus / (Deficit)",null," Excédent (Déficit) de l'exercice en cours"]
[null," Net Transfers from (to) Operating Fund",null,null,null,null,null,{"$f":"NETTRANS","v":0},null,{"$f":"-PREVNETTRANS","v":0},"",null," Net Transfers from (to) Operating Fund",null," Transferts nets du (au) fonds d'administration générale"]
[null," Transfers from Special Purpose Fund",null,null,null,null,null,{"$f":"-OTHFUNDTRANSTOCAP","v":0},null,{"$f":"-OTHFUNDTRANSTOCAPPR","v":0},"",null," Transfers from Special Purpose Fund",null," Transferts du fonds à fins spéciales"]
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[null," Adjustments:",null,{"$f":"IF(Eng_Fren=1,N36,P36)","v":"Tangible Cap. Assets and Accum. Amort."},null,null,null,{"$f":"NETTANCAPADJ-ACCAMORADJ","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!DQ1)","v":0},"",null," Adjustments:","Tangible Cap. Assets and Accum. Amort."," Redressements :","Imm. corp. et amortissements acc."]
[null,null,null,null,null,null,null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!DR1)","v":0}]
[null,null,null,"ARO Liability / Accretion Adjustment",null,null,null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!DS1)","v":0},""]
[null,{"$f":"IF(Eng_Fren=1,M39,O39)","v":" Opening Accumulated Surplus / Equity as adjusted"},null,null,null,null,null,{"$f":"SUM(H35:H38)","v":0},null,{"$f":"SUM(J35:J38)","v":0},{"$f":"IF(H39-ROUND(H39,0)<>0,\"No decimals!\",\"\")","v":""},null," Opening Accumulated Surplus / Equity as adjusted",null," Excédent / Avoir propre accumulé d'ouverture, réévalué"]
[null,{"$f":"IF(Eng_Fren=1,M40,O40)","v":" Closing Accumulated Surplus / Equity"},null,null,null,null,null,{"$f":"SUM(H34,H39)","v":0},null,{"$f":"SUM(J34,J39)","v":0},{"$f":"IF(H40-ROUND(H40,0)<>0,\"No decimals!\",\"\")","v":""},null," Closing Accumulated Surplus / Equity",null," Excédent / Avoir propre accumulé de clôture"]

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[null,{"$f":"DIVNAME","v":""},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-08-21T11:54:18.130"}]
[null,{"$f":"IF(Eng_Fren=1,\"SCHEDULE OF TANGIBLE CAPITAL ASSETS\",\"ÉTAT DES IMMOBILISATIONS CORPORELLES\")","v":"SCHEDULE OF TANGIBLE CAPITAL ASSETS"}]
[null,{"$f":"ATJUN2","v":"at June 30, 2025"}]
[]
[null,null,{"$f":"IF(Eng_Fren=1,Y6,Y9)","v":"Buildings and Leasehold Improvements"},null,{"$f":"IF(Eng_Fren=1,AA5,AA8)","v":""},"","Furniture /","Computer","","","Assets",{"$f":"YREND","v":2025},{"$f":"YEAR","v":2024},null,null,null,null,null,null,null,null,null,null,null,null,null,"","","Furniture /","Computer","","","Assets"]
[null,null,null,null,"School","Other","Fixtures &","Hardware &","","Land","Under",{"$f":"TRIM(+'800'!B39)","v":"TOTALS"},{"$f":"TRIM(+L6)","v":"TOTALS"},null,null,null,null,null,null,null,null,null,null,null,"Buildings and Leasehold Improvements",null,"School","Other","Fixtures &","Hardware &","","Land","Under"]
[null,null,{"$f":"IF(Eng_Fren=1,Y7,Y10)","v":"School"},{"$f":"IF(Eng_Fren=1,Z7,Z10)","v":"Non-School"},"Buses","Vehicles","Equipment","Software *","Land","Improvements","Construction",null,null,null,null,null,null,null,null,null,null,null,null,null,"School","Non-School","Buses","Vehicles","Equipment","Software *","Land","Improvements","Construction"]
[null,{"$f":"IF(Eng_Fren=1,R8,S8)","v":" Tangible Capital Asset Cost"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," Tangible Capital Asset Cost"," Coût des immobilisations corp.",null,null,null,null,null,null,null,"","","Mobilier /","Matériel","","","Immeubles"]
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[null," Opening Cost adjusted",{"$f":"SUM(C9:C10)","v":0},0,0,0,0,0,0,0,0,0,0,null,null,null,null," Opening Cost adjusted"," Coût d'ouverture, réévalué"]
[null,"Add:",0,0,0,0,0,0,0,0,0,{"$f":"SUM(C12:K12)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!EN$1)","v":0},null,null,null,null,"Add:","Plus :"]
[null,"Additions during the year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additions during the year","Ajouts faits durant l'exercice"]
[null,"Less:",0,0,0,0,0,0,0,0,0,{"$f":"SUM(C14:K14)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!EO$1)","v":0},null,null,null,null,"Less:","Moins :"]
[null,"Disposals and write downs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Disposals and write downs","Liquidations et radiations"]
[null," Closing Cost",{"$f":"SUM(C11:C13)-C14","v":0},0,0,0,0,0,0,0,{"$f":"SUM(K11:K13)-K14","v":0},{"$f":"SUM(L11:L13)-CURDISTAN","v":0},{"$f":"SUM(M11:M13)-CURDISTANPR","v":0},null,null,null,null," Closing Cost"," Coût de clôture"]
[null," Accumulated Amortization",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," Accumulated Amortization"," Amortissements cumulés"]
[null," Opening, as previously reported",{"$f":"VLOOKUP(DIVCODE,DATA,Code!EC$1)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!ED$1)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!EE$1)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!EF$1)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!EG$1)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!EH$1)","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!EJ$1)","v":0},null,{"$f":"SUM(C18:K18)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!EP$1)","v":0},null,null,null,null," Opening, as previously reported"," Valeur d'ouv., signalée antérieurement"]
[null,"Adjustments",0,0,0,0,0,0,null,0,null,{"$f":"SUM(C19:K19)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!EQ$1)","v":0},null,null,null,null,"Adjustments","Redressements :"]
[null," Opening adjusted",{"$f":"SUM(C18:C19)","v":0},{"$f":"SUM(D18:D19)","v":0},0,0,0,0,null,0,null,{"$f":"SUM(L18:L19)","v":0},{"$f":"SUM(M18:M19)","v":0},23,null,null,null," Opening adjusted"," Valeur d'ouverture, réévaluée"]
[null,"Add:",0,0,0,0,0,0,null,0,null,{"$f":"SUM(C21:K21)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!ER$1)","v":0},null,null,null,null,"Add:","Plus :"]
[null,"Current period Amortization",null,0,0,0,0,0,null,0,null,null,null,null,null,null,null,"Current period Amortization","Amortissements : pér. courante "]
[null,"Less:",0,0,0,0,0,0,null,0,null,{"$f":"SUM(C23:K23)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!ES$1)","v":0},null,null,null,null,"Less:","Moins :"]
[23,"Accumulated Amortization",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Accumulated Amortization","Amortissements cumulés sur les"]
[null,"on Disposals and Writedowns",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on Disposals and Writedowns","liquidations et les radiations"]
[null," Closing Accumulated Amortization",{"$f":"SUM(C20:C22)-C23","v":0},0,0,0,0,0,null,0,null,{"$f":"SUM(L20:L22)-ACCAMORT","v":0},{"$f":"SUM(M20:M22)-M23","v":0},null,null,null,null," Closing Accumulated Amortization"," Amortissements cumulés de clôture"]
[null," Net Tangible Capital Asset ",{"$f":"C16-C26","v":0},0,0,0,0,0,0,0,0,0,0,null,null,null,null," Net Tangible Capital Asset "," Immobilisations corporelles nettes"]
[null," Proceeds from Disposal of Capital Assets",0,0,0,0,0,0,null,null,null,{"$f":"SUM(C28:I28)","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,Code!ET$1)","v":0},null,null,null,null," Proceeds from Disposal of Capital Assets"," Produit de la liquidation des immobilisations"]
[null,"* Includes network infrastructure.",null,null,null,null,null,null,null,null,null,{"$f":"IF(PROCSALTAN-ROUND(PROCSALTAN,0)<>0,\"No decimals!\",\"\")","v":""},null,null,null,null,null,"* Includes network infrastructure.","*Comprend l'infrastructure du réseau."]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(NETTANCAP-ROUND(NETTANCAP,0)<>0,\"No decimals!\",\"\")","v":""}]

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[null,{"$f":"ForYr","v":"For the Year Ended June 30, 2025"}]
[null,"Fund Name >",{"$f":"IF(Eng_Fren=1,\"Buses\",\"Autobus\")","v":"Buses"},"","","","",{"$f":"IF(Eng_Fren=1,IF(CAPRESEND=CAPRESEND2,\"Totals\",\"Sub-Totals\"),\"Totaux\")","v":"Totals"}]
[]
[null,null,null,null,null,null,null,null,null,null,"Fund Name >","Nom du fonds >"]
[null,{"$f":"IF(Eng_Fren=1,\"Opening Balance, July 1, \"&YEAR,\"Solde d'ouverture, au 1er juillet \"&YEAR)","v":"Opening Balance, July 1, 2024"},{"$f":"+Code!$J$99","v":0},0,0,0,0,{"$f":"IF(SUM(C7:G7)+SUM('CAP Reserve (2)'!C7:G7)+SUM('CAP Reserve (3)'!C7:G7)+SUM('CAP Reserve (4)'!C7:G7)<>'CAP Fin Pos'!G37,\"See note below\",SUM(C7:G7))","v":0}]
[null,{"$f":"IF(Eng_Fren=1,K8,L8)","v":"Additions:  (Provide a description of each transaction)"},null,null,null,null,null,null,null,null,"Additions:  (Provide a description of each transaction)","Ajouts :  (Décrire chaque opération)"]
[null,null,null,null,null,null,null,{"$f":"SUM(C9:G9)","v":0}]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0,24]
[24,null,null,null,null,null,null,0]
[null,{"$f":"IF(Eng_Fren=1,K18,L18)","v":"Total Additions    "},{"$f":"IF(SUM(C9:C17)<0,\"Error\",SUM(C9:C17))","v":0},{"$f":"IF(SUM(D9:D17)<0,\"Error\",SUM(D9:D17))","v":0},{"$f":"IF(SUM(E9:E17)<0,\"Error\",SUM(E9:E17))","v":0},{"$f":"IF(SUM(F9:F17)<0,\"Error\",SUM(F9:F17))","v":0},{"$f":"IF(SUM(G9:G17)<0,\"Error\",SUM(G9:G17))","v":0},{"$f":"SUM(H9:H17)","v":0},null,null,"Total Additions    ","Total des ajouts    "]
[null,{"$f":"IF(Eng_Fren=1,K19,L19)","v":"Withdrawals:  (Provide a description of each transaction)"},null,null,null,null,null,null,null,null,"Withdrawals:  (Provide a description of each transaction)","Retraits :  (Décrire chaque opération)"]
[null,null,null,null,null,null,null,{"$f":"SUM(C20:G20)","v":0}]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
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[null,{"$f":"IF(Eng_Fren=1,K29,L29)","v":"Total Withdrawals    "},{"$f":"IF(SUM(C20:C28)<0,\"Error\",SUM(C20:C28))","v":0},{"$f":"IF(SUM(D20:D28)<0,\"Error\",SUM(D20:D28))","v":0},{"$f":"IF(SUM(E20:E28)<0,\"Error\",SUM(E20:E28))","v":0},{"$f":"IF(SUM(F20:F28)<0,\"Error\",SUM(F20:F28))","v":0},{"$f":"IF(SUM(G20:G28)<0,\"Error\",SUM(G20:G28))","v":0},{"$f":"SUM(H20:H28)","v":0},null,null,"Total Withdrawals    ","Total des retraits    "]
[null,{"$f":"IF(Eng_Fren=1,\"Closing Balance, June 30, \"&YREND,\"Solde de clôture au 30 juin \"&YREND)","v":"Closing Balance, June 30, 2025"},{"$f":"IF((C7+C18-C29)<0=TRUE,\"Error\",(C7+C18-C29))","v":0},{"$f":"IF((D7+D18-D29)<0=TRUE,\"Error\",(D7+D18-D29))","v":0},{"$f":"IF((E7+E18-E29)<0=TRUE,\"Error\",(E7+E18-E29))","v":0},{"$f":"IF((F7+F18-F29)<0=TRUE,\"Error\",(F7+F18-F29))","v":0},{"$f":"IF((G7+G18-G29)<0=TRUE,\"Error\",(G7+G18-G29))","v":0},{"$f":"IF(ISERR(C30+D30+E30+F30+G30)=TRUE,\"Error\",IF(ISERR(H7+H18-H29)=TRUE,\"ERROR \",H7+H18-H29))","v":0}]
[null,{"$f":"IF(H29-C29>0,\"  I certify that the information above is true and correct and that the withdrawals have been made for the purposes approved by the Public Schools Finance Board.\",\"\")","v":""}]
[null,null,{"$f":"IF(H29-C29>0,\"                                                                       \",\"\")","v":""},null,null,{"$f":"IF(H29-C29>0,\"                                                                                                              \",\"\")","v":""}]
[null,null,{"$f":"IF(H29-C29>0,\"Date\",\"\")","v":""},null,null,{"$f":"IF(H29-C29>0,\"Secretary-Treasurer\",\"\")","v":""}]
[null,{"$f":"IF($H$7=\"See note below\",\"Note: You need to click the \"&$B$56&\" button, and on the next page click the \"&$B$57&\" button.\",\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"+Code!AD99","v":""},{"$f":"+Code!AE99","v":""},{"$f":"+Code!AF99","v":""},{"$f":"+Code!AG99","v":""},{"$f":"+Code!AH99","v":""}]
[null,null,{"$f":"+Code!J99","v":0},{"$f":"+Code!K99","v":0},{"$f":"+Code!L99","v":0},{"$f":"+Code!M99","v":0},{"$f":"+Code!N99","v":0}]
[]
[null,null,null,{"$f":"IF(D44=0,\"\",+D44)","v":""},{"$f":"IF(E44=0,\"\",+E44)","v":""},{"$f":"IF(F44=0,\"\",+F44)","v":""},{"$f":"IF(G44=0,\"\",+G44)","v":""}]
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[null,"See note below"]
[null,"\"Additional Page\""]
[null,"\"Click for opening Balance\""]
[null,"Note: You need to click the \"Additional Page\" button, and on the next page click the \"Click for opening Balance\" button."]

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[null,{"$f":"ForYr","v":"For the Year Ended June 30, 2025"}]
[null,"Fund Name >","","","","","",{"$f":"IF(CAPRESEND2=CAPRESEND3,\"Totals\",\"Sub-Totals\")","v":"Totals"}]
[null,null,null,null,null,null,null,"(includes totals"]
[null,null,null,null,null,null,null,"from previous page)"]
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[null,{"$f":"+'CAP Reserve'!B8","v":"Additions:  (Provide a description of each transaction)"}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve'!H9,C9:G9)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve'!H10,C10:G10)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve'!H11,C11:G11)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve'!H12,C12:G12)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve'!H13,C13:G13)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve'!H14,C14:G14)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve'!H15,C15:G15)","v":0}]
["24A",null,null,null,null,null,null,{"$f":"SUM('CAP Reserve'!H16,C16:G16)","v":0},"24A"]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve'!H17,C17:G17)","v":0}]
[null,{"$f":"+'CAP Reserve'!B18","v":"Total Additions    "},{"$f":"IF(SUM(C9:C17)<0,\"Error\",SUM(C9:C17))","v":0},{"$f":"IF(SUM(D9:D17)<0,\"Error\",SUM(D9:D17))","v":0},{"$f":"IF(SUM(E9:E17)<0,\"Error\",SUM(E9:E17))","v":0},{"$f":"IF(SUM(F9:F17)<0,\"Error\",SUM(F9:F17))","v":0},{"$f":"IF(SUM(G9:G17)<0,\"Error\",SUM(G9:G17))","v":0},{"$f":"SUM(H9:H17)","v":0}]
[null,{"$f":"+'CAP Reserve'!B19","v":"Withdrawals:  (Provide a description of each transaction)"}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve'!H20,C20:G20)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve'!H21,C21:G21)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve'!H22,C22:G22)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve'!H23,C23:G23)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve'!H24,C24:G24)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve'!H25,C25:G25)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve'!H26,C26:G26)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve'!H27,C27:G27)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve'!H28,C28:G28)","v":0}]
[null,{"$f":"+'CAP Reserve'!B29","v":"Total Withdrawals    "},{"$f":"IF(SUM(C20:C28)<0,\"Error\",SUM(C20:C28))","v":0},{"$f":"IF(SUM(D20:D28)<0,\"Error\",SUM(D20:D28))","v":0},{"$f":"IF(SUM(E20:E28)<0,\"Error\",SUM(E20:E28))","v":0},{"$f":"IF(SUM(F20:F28)<0,\"Error\",SUM(F20:F28))","v":0},{"$f":"IF(SUM(G20:G28)<0,\"Error\",SUM(G20:G28))","v":0},{"$f":"SUM(H20:H28)","v":0}]
[null,{"$f":"+'CAP Reserve'!B30","v":"Closing Balance, June 30, 2025"},{"$f":"IF((C7+C18-C29)<0=TRUE,\"Error\",(C7+C18-C29))","v":0},{"$f":"IF((D7+D18-D29)<0=TRUE,\"Error\",(D7+D18-D29))","v":0},{"$f":"IF((E7+E18-E29)<0=TRUE,\"Error\",(E7+E18-E29))","v":0},{"$f":"IF((F7+F18-F29)<0=TRUE,\"Error\",(F7+F18-F29))","v":0},{"$f":"IF((G7+G18-G29)<0=TRUE,\"Error\",(G7+G18-G29))","v":0},{"$f":"IF(CAPRESEND=\"Error\",\"Error\",IF(ISERR(C30+D30+E30+F30+G30)=TRUE,\"Error\",IF(ISERR(H7+H18-H29)=TRUE,\"ERROR \",H7+H18-H29)))","v":0}]
[null,{"$f":"IF(SUM(C29:G29)>0,\"  I certify that the information above is true and correct and that the withdrawals have been made for the purposes approved by the Public Schools Finance Board.\",\"\")","v":""}]
[null,null,{"$f":"IF(SUM(C29:G29)>0,\"                                                                       \",\"\")","v":""},null,null,{"$f":"IF(SUM(C29:G29)>0,\"                                                                                                              \",\"\")","v":""}]
[null,null,{"$f":"IF(SUM(C29:G29)>0,\"Date\",\"\")","v":""},null,null,{"$f":"IF(SUM(C29:G29)>0,\"Secretary-Treasurer\",\"\")","v":""}]
[null,{"$f":"IF($H$7=\"See note below\",\"Note: You need to click the \"&$B$56&\" button, and on the next page click the \"&$B$57&\" button.\",\"\")","v":""}]
[]
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[]
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[]
[]
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[null,{"$f":"+'CAP Reserve'!B55","v":"See note below"}]
[null,{"$f":"+'CAP Reserve'!B56","v":"\"Additional Page\""}]
[null,{"$f":"+'CAP Reserve'!B57","v":"\"Click for opening Balance\""}]

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[null,{"$f":"ForYr","v":"For the Year Ended June 30, 2025"}]
[null,"Fund Name >","","","","","","Totals"]
[null,null,null,null,null,null,null,"(includes totals"]
[null,null,null,null,null,null,null,"from previous pages)"]
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[null,{"$f":"+'CAP Reserve (2)'!B8","v":"Additions:  (Provide a description of each transaction)"}]
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[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve (2)'!H10,C10:G10)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve (2)'!H11,C11:G11)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve (2)'!H12,C12:G12)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve (2)'!H13,C13:G13)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve (2)'!H14,C14:G14)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve (2)'!H15,C15:G15)","v":0}]
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[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve (2)'!H28,C28:G28)","v":0}]
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[null,{"$f":"+'CAP Reserve (2)'!B30","v":"Closing Balance, June 30, 2025"},{"$f":"IF((C7+C18-C29)<0=TRUE,\"Error\",(C7+C18-C29))","v":0},{"$f":"IF((D7+D18-D29)<0=TRUE,\"Error\",(D7+D18-D29))","v":0},{"$f":"IF((E7+E18-E29)<0=TRUE,\"Error\",(E7+E18-E29))","v":0},{"$f":"IF((F7+F18-F29)<0=TRUE,\"Error\",(F7+F18-F29))","v":0},{"$f":"IF((G7+G18-G29)<0=TRUE,\"Error\",(G7+G18-G29))","v":0},{"$f":"IF(CAPRESEND2=\"Error\",\"Error\",IF(ISERR(C30+D30+E30+F30+G30)=TRUE,\"Error\",IF(ISERR(H7+H18-H29)=TRUE,\"ERROR \",H7+H18-H29)))","v":0}]
[null,{"$f":"IF(SUM(C29:G29)>0,\"  I certify that the information above is true and correct and that the withdrawals have been made for the purposes approved by the Public Schools Finance Board.\",\"\")","v":""}]
[null,null,{"$f":"IF(SUM(C29:G29)>0,\"                                                                       \",\"\")","v":""},null,null,{"$f":"IF(SUM(C29:G29)>0,\"                                                                                                              \",\"\")","v":""}]
[null,null,{"$f":"IF(SUM(C29:G29)>0,\"Date\",\"\")","v":""},null,null,{"$f":"IF(SUM(C29:G29)>0,\"Secretary-Treasurer\",\"\")","v":""}]
[null,{"$f":"IF($H$7=\"See note below\",\"Note: You need to click the \"&$B$56&\" button, and on the next page click the \"&$B$57&\" button.\",\"\")","v":""}]
[]
[]
[]
[]
[]
[]
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[]
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[]
[]
[]
[]
[]
[]
[]
[null,{"$f":"+'CAP Reserve'!B55","v":"See note below"}]
[null,{"$f":"+'CAP Reserve'!B56","v":"\"Additional Page\""}]
[null,{"$f":"+'CAP Reserve'!B57","v":"\"Click for opening Balance\""}]

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[null,"Fund Name >","","","","","","Totals"]
[null,null,null,null,null,null,null,"(includes totals"]
[null,null,null,null,null,null,null,"from previous pages)"]
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[null,{"$f":"+'CAP Reserve (2)'!B18","v":"Total Additions    "},{"$f":"IF(SUM(C9:C17)<0,\"Error\",SUM(C9:C17))","v":0},{"$f":"IF(SUM(D9:D17)<0,\"Error\",SUM(D9:D17))","v":0},{"$f":"IF(SUM(E9:E17)<0,\"Error\",SUM(E9:E17))","v":0},{"$f":"IF(SUM(F9:F17)<0,\"Error\",SUM(F9:F17))","v":0},{"$f":"IF(SUM(G9:G17)<0,\"Error\",SUM(G9:G17))","v":0},{"$f":"SUM(H9:H17)","v":0}]
[null,{"$f":"+'CAP Reserve (2)'!B19","v":"Withdrawals:  (Provide a description of each transaction)"}]
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[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve (3)'!H21,C21:G21)","v":0}]
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[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve (3)'!H24,C24:G24)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve (3)'!H25,C25:G25)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve (3)'!H26,C26:G26)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve (3)'!H27,C27:G27)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM('CAP Reserve (3)'!H28,C28:G28)","v":0}]
[null,{"$f":"+'CAP Reserve (2)'!B29","v":"Total Withdrawals    "},{"$f":"IF(SUM(C20:C28)<0,\"Error\",SUM(C20:C28))","v":0},{"$f":"IF(SUM(D20:D28)<0,\"Error\",SUM(D20:D28))","v":0},{"$f":"IF(SUM(E20:E28)<0,\"Error\",SUM(E20:E28))","v":0},{"$f":"IF(SUM(F20:F28)<0,\"Error\",SUM(F20:F28))","v":0},{"$f":"IF(SUM(G20:G28)<0,\"Error\",SUM(G20:G28))","v":0},{"$f":"SUM(H20:H28)","v":0}]
[null,{"$f":"+'CAP Reserve (2)'!B30","v":"Closing Balance, June 30, 2025"},{"$f":"IF((C7+C18-C29)<0=TRUE,\"Error\",(C7+C18-C29))","v":0},{"$f":"IF((D7+D18-D29)<0=TRUE,\"Error\",(D7+D18-D29))","v":0},{"$f":"IF((E7+E18-E29)<0=TRUE,\"Error\",(E7+E18-E29))","v":0},{"$f":"IF((F7+F18-F29)<0=TRUE,\"Error\",(F7+F18-F29))","v":0},{"$f":"IF((G7+G18-G29)<0=TRUE,\"Error\",(G7+G18-G29))","v":0},{"$f":"IF(CAPRESEND3=\"Error\",\"Error\",IF(ISERR(C30+D30+E30+F30+G30)=TRUE,\"Error\",IF(ISERR(H7+H18-H29)=TRUE,\"ERROR \",H7+H18-H29)))","v":0}]
[null,{"$f":"IF(SUM(C29:G29)>0,\"  I certify that the information above is true and correct and that the withdrawals have been made for the purposes approved by the Public Schools Finance Board.\",\"\")","v":""}]
[null,null,{"$f":"IF(SUM(C29:G29)>0,\"                                                                       \",\"\")","v":""},null,null,{"$f":"IF(SUM(C29:G29)>0,\"                                                                                                              \",\"\")","v":""}]
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[null,{"$f":"ASAT","v":"as at June 30"}]
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[null,{"$f":"IF(Eng_Fren=1,L7,M7)","v":" Financial Assets"},null,null,null,null,null,null,null,null,null," Financial Assets"," Actif financier"]
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[null,null,null,null,null,{"$f":"SUM(F8:F11)","v":0},null,{"$f":"SUM(H8:H11)","v":0},{"$f":"IF(F12-ROUND(F12,0)<>0,\"No decimals!\",\"\")","v":""}]
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[null,null,{"$f":"IF(Eng_Fren=1,L17,M17)","v":"Due to Other Funds"},null,null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!FB$1)","v":0},"",null,null,"Due to Other Funds","Sommes payables à d'autres fonds"]
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[null,null,null,null,null,{"$f":"SUM(F14:F18)","v":0},null,{"$f":"SUM(H14:H18)","v":0},""]
[null,{"$f":"IF(Eng_Fren=1,L20,M20)","v":" Accumulated Surplus *"},null,null,null,{"$f":"OTHFUNDASSETS-OTHFUNDLIAB","v":0},null,{"$f":"OTHFUNDASSETSPR-OTHFUNDLIABPR","v":0},null,null,null," Accumulated Surplus *"," Excédent accumulé *"]
[null,{"$f":"IF(Eng_Fren=1,L21,M21)","v":" * Comprised of:"},null,null,null,null,null,null,null,null,null," * Comprised of:"," * Comprend :"]
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[null,{"$f":"IF(Eng_Fren=1,K13,M13)","v":" Expenses"},null,null,null,null,null,null,null,null," Expenses",null," Dépenses"]
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[null,null,null,null,null,{"$f":"SUM(F14:F16)","v":0},null,{"$f":"SUM(H14:H16)","v":0}]
[null,{"$f":"IF(Eng_Fren=1,K18,M18)","v":" Current Year Surplus (Deficit)"},null,null,null,{"$f":"SPFUNDREV-SPFUNDEXP","v":0},null,{"$f":"SPFUNDREVPR-SPFUNDEXPPR","v":0},null,null," Current Year Surplus (Deficit)",null," Excédent (Déficit) de l'exercice en cours"]
[null," Transfers (to) Operating Fund",null,null,null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!FL$1)","v":0},{"$f":"IF(F19-ROUND(F19,0)<>0,\"No decimals!\",\"\")","v":""},null," Transfers (to) Operating Fund",null," Transferts (au) fonds d'administration générale"]
[null," Transfers (to) Capital Fund",null,null,null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!FM$1)","v":0},{"$f":"IF(F20-ROUND(F20,0)<>0,\"No decimals!\",\"\")","v":""},null," Transfers (to) Capital Fund",null," Transferts (au) fonds de capital et d'emprunt"]
[null," Net Current Year Surplus (Deficit)",null,null,null,{"$f":"SUM(F18:F20)","v":0},null,{"$f":"SUM(H18:H20)","v":0},null,null," Net Current Year Surplus (Deficit)",null," Excédent (Déficit) de l'exercice en cours"]
[null," Opening Accumulated Surplus",null,null,null,{"$f":"H26","v":0},null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!FN$1)","v":0},null,null," Opening Accumulated Surplus",null," Excédent accumulé d'ouverture"]
[null," Adjustments:",null,{"$f":"IF(Eng_Fren=1,L23,N23)","v":"School Generated Funds"},null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!FO$1)","v":0},{"$f":"IF(F23-ROUND(F23,0)<>0,\"No decimals!\",\"\")","v":""},null," Adjustments:","School Generated Funds","Redressements :","Fonds générés par les écoles"]
[null,null,null,{"$f":"IF(Eng_Fren=1,L24,N24)","v":"Other Funds"},null,0,null,{"$f":"VLOOKUP(DIVCODE,DATA,Code!FP$1)","v":0},{"$f":"IF(F24-ROUND(F24,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"Other Funds",null,"Autres fonds"]
[null,{"$f":"IF(Eng_Fren=1,K25,M25)","v":" Opening Accumulated Surplus as adjusted"},null,null,null,{"$f":"SUM(F22:F24)","v":0},null,{"$f":"SUM(H22:H24)","v":0},{"$f":"IF(F25-ROUND(F25,0)<>0,\"No decimals!\",\"\")","v":""},null," Opening Accumulated Surplus as adjusted",null," Excédent accumulé d'ouverture, réévalué"]
[null,{"$f":"IF(Eng_Fren=1,K26,M26)","v":" Closing Accumulated Surplus"},null,null,null,{"$f":"F25+F21","v":0},null,{"$f":"H25+H21","v":0},{"$f":"IF(F26-ROUND(F26,0)<>0,\"No decimals!\",\"\")","v":""},null," Closing Accumulated Surplus",null," Excédent accumulé de clôture"]
[null,null,null,null,{"$f":"IF(SUM(F21,F25)<>SUM(SGFACCSURP,OTHFUNDACCSURP),\"Out of balance with Surplus in Statement of Financial Position by: \",\"\")","v":""}]

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[null,{"$f":"DIVNAME","v":""},null,null,null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-08-21T11:54:18.130"},null,null,null,null,null,null,null,"STUDENT ENROLMENTS (FRAME) AND TRANSPORTATION STATISTICS","STATISTIQUES SUR LES INSCRIPTIONS (FRAME) ET SUR LE TRANSPORT"]
[null,{"$f":"IF(Eng_Fren=1,O1,P1)","v":"STUDENT ENROLMENTS (FRAME) AND TRANSPORTATION STATISTICS"},null,null,null,null,null,null,null,null,null,null,null,null,"(UNAUDITED)","(CHIFFRES NON VÉRIFIÉS)"]
[null,{"$f":"IF(Eng_Fren=1,O2,P2)","v":"(UNAUDITED)"},null,null,null,null,null,null,null,null,null,null,null,null,"PLEASE REPORT ENROLMENTS TO ONE DECIMAL PLACE ONLY","PRIÈRE D'INSCRIRE LES CHIFFRES À UNE DÉCIMALE PRÈS SEULEMENT"]
[null,null,{"$f":"IF(Eng_Fren=1,O4,P4)","v":" ENROLMENTS BY PROGRAM"},null,null,null,{"$f":"IF(Eng_Fren=1,R4,S4)","v":"F.T.E. Enrolment"},null,null,"INSTRUCTIONS -  WILL APPEAR IN LARGER PRINT ABOVE (scroll left to get back to the form):",null,null,null,null," ENROLMENTS BY PROGRAM"," INSCRIPTIONS PAR PROGRAMME",null,"F.T.E. Enrolment","Inscriptions ETP"]
[null,null,null,null,null,null,{"$f":"ATSEP","v":"September 30, 2024"}]
[null,null,{"$f":"IF(Eng_Fren=1,O6,P6)","v":" REGULAR INSTRUCTION"},null,null,null,null,null,null,"ENROLMENTS BY PROGRAM: Count all students in attendance at the division's schools whether eligible for funding or not.  In order to match program costs to students, it is necessary that both costs and students be reported on the same basis using common definitions.  Refer to FRAME Manual Section 5 for program definitions.  For additional instructions on reporting statistics, see Section 13 of the FRAME Manual.",null,null,null,null," REGULAR INSTRUCTION"," ENSEIGNEMENT ORDINAIRE"]
[null,null,{"$f":"IF(Eng_Fren=1,O7,P7)","v":"       English Language - Single Track"},null,null,null,0,null,null,null,null,null,null,null,"       English Language - Single Track","       Anglais – Voie unique"]
[null,null,{"$f":"IF(Eng_Fren=1,O8,P8)","v":"       Francais - Single Track"},null,null,null,0,null,null,null,null,null,null,null,"       Francais - Single Track","       Français – Voie unique"]
[null,null,{"$f":"IF(Eng_Fren=1,O9,P9)","v":"       French Immersion - Single Track"},null,null,null,0,null,null,"SINGLE TRACK SCHOOLS (Programs 120, 150 and 170): Include all pupils registered in these schools, not just those in the designated language program.",null,null,null,null,"       French Immersion - Single Track","       Immersion française – Voie unique"]
[null,null,{"$f":"IF(Eng_Fren=1,O10,P10)","v":"       Dual Track"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(COUNTIF(E11:E13,\">0\")=1,\"Be sure to enter enrolments in more than one program for Dual Track Schools\",\"       Dual Track\")","v":"       Dual Track"},"       Double voie"]
[null,null,null,{"$f":"IF(Eng_Fren=1,O11,P11)","v":"- English Language"},0,null,null,null,null,"SPECIAL PLACEMENT STUDENTS are reported in Regular Instruction, in the appropriate program.  ",null,null,null,null,"- English Language","- Anglais"]
[null,null,null,{"$f":"IF(Eng_Fren=1,O12,P12)","v":"- Francais"},0,null,null,null,null,null,null,null,null,null,"- Francais","- Français"]
[null,null,null,{"$f":"IF(Eng_Fren=1,O13,P13)","v":"- French Immersion"},0,null,null,null,null,"SENIOR YEARS TECHNOLOGY EDUCATION (Program 190): If (non-transfer) expenses are reported for either or both Vocational Industrial and Co-operative Vocational Education then the number of students must be reported also.  Include only students in approved programs or taking courses in approved programs.  If an actual student count cannot be done, F.T.E. must be calculated using one of the following methods:",null,null,null,null,"- French Immersion","- Immersion française"]
[null,null,null,{"$f":"IF(Eng_Fren=1,O14,P14)","v":"- Other Bilingual"},0,null,{"$f":"IF(SUM(E11:E14)=0,0,IF(ERROR.TYPE(MATCH(SUM(E11:E14),E11:E14,0))=7,SUM(E11:E14)))","v":0},null,null,null,null,null,null,null,"- Other Bilingual","- Autres programmes bilingues"]
[null,null,{"$f":"IF(Eng_Fren=1,O15,P15)","v":"       Senior Years Technology Education"},null,null,null,0,null,null,null,null,null,null,null,"       Senior Years Technology Education","       Études technologiques du secondaire"]
[null,null,null,null,null,null,null,null,null,"i )","divide the total number of credits being taken in approved Vocational Industrial programs by seven (the number of credits considered a full course load for this calculation); or"]
[]
[null,null,{"$f":"IF(Eng_Fren=1,O18,P18)","v":" TOTAL NUMBER OF FULL TIME EQUIVALENT K - 12 STUDENTS"},null,null,null,{"$f":"SUM(G7:G9,G14,G15)","v":0},null,null,"ii )","calculate the percentage of the day that each student spends in an approved Vocational Industrial or Co-operative Vocational program and use that as the F.T.E.",null,null,null," TOTAL NUMBER OF FULL TIME EQUIVALENT K - 12 STUDENTS"," NOMBRE TOTAL D'ÉLÈVES ETP : M - 12"]
[]
[null,null,null,null,null,null,null,null,null,"Divisions using MITT and the Red River Vocational Area need to make a special adjustment for students attending away from their home division - see FRAME Manual Section 13. These divisions do not need to reconcile to their division total enrolment as per instructions regarding total number of F.T.E. K-12 students below."]
[null,null,{"$f":"IF(Eng_Fren=1,O21,P21)","v":" TRANSPORTATION OF PUPILS"},null,null,null,null,null,null,null,null,null,null,null," TRANSPORTATION OF PUPILS"," TRANSPORT DES ÉLÈVES"]
[]
[]
[null,null,null,{"$f":"IF(Eng_Fren=1,O24,P24)","v":"TRANSPORTED STUDENTS (September 30)"},null,null,0,null,null,"TOTAL NUMBER OF FULL TIME EQUIVALENT (F.T.E.) K - 12 STUDENTS is the Division total enrolment less",null,null,null,null,"TRANSPORTED STUDENTS (September 30)","ÉLÈVES TRANSPORTÉS (le 30 septembre)"]
[null,null,null,"TOTAL KILOMETERS - LOG BOOK (year ended June 30)",null,null,0,null,null,{"$f":"\"100% Nursery \"&IF(DIVCODE=\"DI\",\".\",\"and 50% of Kindergarten pupils.\")&\"  Include all students whether or not they are eligible for support.\"","v":"100% Nursery and 50% of Kindergarten pupils.  Include all students whether or not they are eligible for support."},null,null,null,null,"TOTAL KILOMETERS - LOG BOOK (year ended June 30)","TOTAL DES KILOMÈTRES – CARNET DE BORD (exercice clos le 30 juin)"]
[null,null,null,"TOTAL KILOMETERS - BUS ROUTES (year ended June 30)",null,null,0,null,null,"Count adults on a full time equivalent basis (e.g. an adult attending half time would be counted as 0.5).",null,null,null,null,"TOTAL KILOMETERS - BUS ROUTES (year ended June 30)","TOTAL DES KILOMÈTRES – PARCOURS DES AUTOBUS  (exercice clos le 30 juin)"]
[null,null,null,"LOADED KILOMETERS (year ended June 30)",null,null,0,null,null,"TRANSPORTATION OF PUPILS (Function 700): Count all students on division buses whether the student is funded or not. Refer to FRAME Manual Section 13 for the reporting of all transportation statistics. When reporting kilometers, include distances for contracted service as well as division-owned buses.",null,null,null,null,"LOADED KILOMETERS (year ended June 30)","KILOMÈTRES CHARGES (exercice terminé le 30 juin)"]
[null,null,null,"BUSES USED ON ROUTES (in determining loaded kilometres)",null,null,0,null,null,null,null,null,null,null,"BUSES USED ON ROUTES (in determining loaded kilometres)","AUTOBUS UTILISÉS SUR LES ITINÉRAIRES (Pour déterminer les kilomètres chargés)"]
[null,null,null,"TOTAL BUS FLEET (incl. Contracted)",null,null,0,null,null,null,null,null,null,null,"TOTAL BUS FLEET (incl. Contracted)","FLOTTE TOTALE DE BUS (y compris les véhicules sous contrat)"]
[null,null,null,"NUMBER OF BUS ROUTES",null,null,0,null,null,null,null,null,null,null,"NUMBER OF BUS ROUTES","NOMBRE DE LIGNES DE BUS"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"back"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"   IF(Eng_Fren=1,O3,P3)","v":"PLEASE REPORT ENROLMENTS TO ONE DECIMAL PLACE ONLY"}]

{"sheet":"Personnel","index":39,"n_rows":47,"n_cols":22,"rows_kept":47,"cut":false,"hidden":false,"merged":[[21,0,22,0],[20,11,21,11]]}
[null,{"$f":"DIVNAME","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-08-21T11:54:18.130"}]
[null,{"$f":"IF(Eng_Fren=1,Q2,R2)","v":"FULL TIME EQUIVALENT PERSONNEL (UNAUDITED)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FULL TIME EQUIVALENT PERSONNEL (UNAUDITED)","PERSONNEL ÉQUIVALENT TEMPS PLEIN (CHIFFRES NON VÉRIFIÉS)"]
[null,{"$f":"FiscalY","v":"For the 2024/25  Fiscal Year"}]
[]
[]
[null,null,{"$f":"TRIM(+'By Object'!B5)","v":"FUNCTION"},{"$f":"+C6","v":"FUNCTION"},"FUNCTION","FUNCTION","FUNCTION","FUNCTION","FUNCTION","FUNCTION",null,null,null,null,null,null,null,null,null,null,null,"REPORT TRUSTEES AS HEADCOUNT ->"]
[null,{"$f":"IF(Eng_Fren=1,Q7,R7)","v":"CODE          OBJECT   \\  FUNCTION"},"100","200",300,"400","500","600","700","800",{"$f":"+'800'!H7","v":"TOTALS"},null,null,null,null,null,"CODE          OBJECT   \\  FUNCTION","CODE          OBJET ET FONCTION",null,null,null,"NOTEZ LE NOMBRE DE COMMISSAIRES ->"]
[null,"  320  Executive, Managerial, & Supervisory",null,null,null,null,null,null,null,null,{"$f":"SUM(C8:J8)","v":0},null,null,null,null,null,"  320  Executive, Managerial, & Supervisory","  320  Cadres, dirigeants et superviseurs"]
[null,{"$f":"IF(Eng_Fren=1,Q9,R9)","v":"  330  Instructional - Teaching"},{"$f":"SUM(C10:C12)","v":0},{"$f":"SUM(D10:D12)","v":0},{"$f":"SUM(E10:E12)","v":0},{"$f":"SUM(F10:F12)","v":0},null,{"$f":"SUM(H10:H12)","v":0},null,null,{"$f":"SUM(C9:F9,H9)","v":0},null,null,null,null,null,"  330  Instructional - Teaching","  330  Éducateurs – Enseignants"]
[null,"          Classroom Teachers",null,null,null,null,null,null,null,null,{"$f":"SUM(C10:F10,H10)","v":0},null,null,null,null,null,"          Classroom Teachers","          Enseignants"]
[null,"          Resource, Guidance and Other Roles",null,null,null,null,null,null,null,null,{"$f":"SUM(C11:F11,H11)","v":0},null,null,null,null,null,"          Resource, Guidance and Other Roles","          Ressources, orientation et autres rôles"]
[null,"          Educational Advisors (Consultants)",null,null,null,null,null,null,null,null,{"$f":"SUM(C12:F12,H12)","v":0},null,null,null,null,null,"          Educational Advisors (Consultants)","          Conseillers Pédagogiques (Consultants)"]
[null,"  350  Instructional - Other",{"$f":"SUM(C14:C14)","v":0},{"$f":"SUM(D14:D15)","v":0},{"$f":"SUM(E14:E15)","v":0},{"$f":"SUM(F14:F15)","v":0},null,{"$f":"SUM(H14:H15)","v":0},{"$f":"SUM(I14:I15)","v":0},null,{"$f":"SUM(C13:F13,H13,I13)","v":0},null,null,null,null,null,"  350  Instructional - Other","  350  Éducateurs – Autres"]
[null,"          Educational Assistants - Direct Student Support",null,null,null,null,null,null,null,null,{"$f":"SUM(C14:F14,H14,I14)","v":0},null,null,null,null,null,"          Educational Assistants - Direct Student Support","          Assistants pédagogiques - Soutien direct aux étudiants"]
[null,"          Resource, Guidance and Other Roles",null,null,null,null,null,null,null,null,{"$f":"SUM(C15:F15,H15,I15)","v":0},null,null,null,null,null,"          Resource, Guidance and Other Roles","          Ressources, orientation et autres rôles"]
[null,"  360  Technical, Specialized And Service",null,null,null,null,null,null,null,null,{"$f":"SUM(C16:J16)","v":0},null,null,null,null,null,"  360  Technical, Specialized And Service","  360  Pers. tech., spécialisé et de soutien"]
[null,"  370  Secretarial, Clerical And Other",null,null,null,null,null,null,null,null,{"$f":"SUM(C17:J17)","v":0},null,null,null,null,null,"  370  Secretarial, Clerical And Other","  370  Personnel de bureau et autre"]
[null,"  380  Clinician",null,null,null,null,null,null,null,null,{"$f":"D18+F18","v":0},null,null,null,null,null,"  380  Clinician","  380  Spécialistes"]
[null,"  390  Information Technology",null,null,null,null,null,null,null,null,{"$f":"SUM(C19:J19)","v":0},null,null,null,null,null,"  390  Information Technology","  390  Technologie de l'information"]
[]
[null,{"$f":"IF(Eng_Fren=1,Q21,R21)","v":"     TOTALS  (excluding Trustees)"},{"$f":"SUM(C8:C9,C13,C16:C18,C19)","v":0},{"$f":"SUM(D8:D9,D13,D16:D18,D19)","v":0},{"$f":"SUM(E8:E9,E13,E16:E18,E19)","v":0},{"$f":"SUM(F8:F9,F13,F16:F18,F19)","v":0},{"$f":"SUM(G8,G16:G18,G19)","v":0},{"$f":"SUM(H8:H9,H13,H16:H18,H19)","v":0},{"$f":"SUM(I8,I13,I16:I18,I19)","v":0},{"$f":"SUM(J8,J16:J18,J19)","v":0},{"$f":"SUM(K8:K9,K13,K16:K18,K19)","v":0},28,null,null,null,null,"     TOTALS  (excluding Trustees)","     TOTAUX  (sauf les commissaires)"]
[28]
[null,{"$f":"IF(Eng_Fren=1,Q23,R23)","v":"  510 Contracted Clinicians \n      (include private clinicians where possible)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  510 Contracted Clinicians \n      (include private clinicians where possible)","  510  Spécialistes contractuels \n (inclure les spécialistes privés dans la mesure du possible)"]
[]
[null,{"$f":"IF(Eng_Fren=1,Q25,R25)","v":" 310 TRUSTEES"},null,null,null,null,null,null,null,null,null,null,null,null,null,null," 310 TRUSTEES"," 310 COMMISSAIRES"]
[null,null,{"$f":"IF(AND(C36<=0,SUM(C10:C12)>0),\"ERROR 330 Salaries Expense Not Entered\",\"\")&IF(AND(C37<=0,SUM(C14:C14)>0),\" ERROR 350 Salaries Expense Not Entered\",\"\")","v":""},{"$f":"IF(AND(D36<=0,SUM(D10:D12)>0),\"ERROR 330 Salaries Expense Not Entered\",\"\")&IF(AND(D37<=0,SUM(D14:D15)>0),\" ERROR 350 Salaries Expense Not Entered\",\"\")","v":""},{"$f":"IF(AND(E36<=0,SUM(E10:E12)>0),\"ERROR 330 Salaries Expense Not Entered\",\"\")&IF(AND(E37<=0,SUM(E14:E15)>0),\" ERROR 350 Salaries Expense Not Entered\",\"\")","v":""},{"$f":"IF(AND(F36<=0,SUM(F10:F12)>0),\"ERROR 330 Salaries Expense Not Entered\",\"\")&IF(AND(F37<=0,SUM(F14:F15)>0),\" ERROR 350 Salaries Expense Not Entered\",\"\")","v":""},null,{"$f":"IF(AND(H36<=0,SUM(H10:H12)>0),\"ERROR 330 Salaries Expense Not Entered\",\"\")&IF(AND(H37<=0,SUM(H14:H15)>0),\" ERROR 350 Salaries Expense Not Entered\",\"\")","v":""},{"$f":"IF(AND(I37<=0,SUM(I14:I15)>0),\" ERROR 350 Salaries Expense Not Entered\",\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[null,null,"FUNCTION","FUNCTION","FUNCTION","FUNCTION","FUNCTION","FUNCTION","FUNCTION","FUNCTION"]
[null,"CODE          OBJECT   \\  FUNCTION","100","200",300,"400","500","600","700","800","TOTALS"]
[null,"  320  Executive, Managerial, & Supervisory",{"$f":"+_OE1320","v":0},{"$f":"+_OE2320","v":0},{"$f":"+_OE3320","v":0},{"$f":"+_OE4320","v":0},{"$f":"+_OE5320","v":0},{"$f":"+_OE6320","v":0},{"$f":"+_OE7320","v":0},{"$f":"+_OE8320","v":0},{"$f":"SUM(C35:J35)","v":0}]
[null,"  330  Instructional - Teaching",{"$f":"+_OE1330","v":0},{"$f":"+_OE2330","v":0},{"$f":"+_OE3330","v":0},{"$f":"+_OE4330","v":0},null,{"$f":"+_OE6330","v":0},null,null,{"$f":"SUM(C36:J36)","v":0}]
[null,"  350  Instructional - Other",{"$f":"+_OE1350","v":0},{"$f":"+_OE2350","v":0},{"$f":"+_OE3350","v":0},{"$f":"+_OE4350","v":0},null,{"$f":"+_OE6350","v":0},{"$f":"+_OE7350","v":0},null,0]
[null,"  360  Technical, Specialized And Service",{"$f":"+_OE1360","v":0},{"$f":"+_OE2360","v":0},{"$f":"+_OE3360","v":0},{"$f":"+_OE4360","v":0},{"$f":"+_OE5360","v":0},{"$f":"+_OE6360","v":0},{"$f":"+_OE7360","v":0},{"$f":"+_OE8360","v":0},0]
[null,"  370  Secretarial, Clerical And Other",{"$f":"+_OE1370","v":0},{"$f":"+_OE2370","v":0},{"$f":"+_OE3370","v":0},{"$f":"+_OE4370","v":0},{"$f":"+_OE5370","v":0},{"$f":"+_OE6370","v":0},{"$f":"+_OE7370","v":0},{"$f":"+_OE8370","v":0},0]
[null,"  380  Clinician",null,{"$f":"+_OE2380","v":0},null,{"$f":"+_OE4380","v":0},null,null,null,null,0]
[null,"  390  Information Technology",{"$f":"+_OE1390","v":0},{"$f":"+_OE2390","v":0},{"$f":"+_OE3390","v":0},{"$f":"+_OE4390","v":0},{"$f":"+_OE5390","v":0},{"$f":"+_OE6390","v":0},{"$f":"+_OE7390","v":0},{"$f":"+_OE8390","v":0},0]
[]
[null,"     TOTALS  (excluding Trustees)",{"$f":"SUM(C35:C41)","v":0},{"$f":"SUM(D35:D41)","v":0},0,0,0,0,0,0,{"$f":"SUM(C43:J43)","v":0}]
[]
[null,"  510 Contracted Clinicians \n      (include private clinicians where possible)",null,{"$f":"+_OE2510","v":0}]
[]
[null," 310 TRUSTEES",null,null,null,null,{"$f":"+_OE5310","v":0}]

{"sheet":"Admin Costs","index":40,"n_rows":47,"n_cols":20,"rows_kept":47,"cut":false,"hidden":false,"merged":[[0,8,0,9]]}
[null,{"$f":"DIVNAME&\": \"&Title","v":": 2024/2025 Financial Statements"},null,null,null,null,null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-08-21T11:54:18.130"}]
[null,"CALCULATION OF ADMINISTRATION COSTS"]
[null,"AS A PERCENTAGE OF TOTAL EXPENSES"]
[null," Administration Costs"]
[null,null,"Divisional Administration, Function 500",null,null,null,null,null,{"$f":"_OE500","v":0}]
[null,null,"Less:","Liability Insurance",null,null,null,null,0,null,{"$f":"IF(I6-ROUND(I6,0)<>0,\"No decimals!\",\"\")","v":""},null,null,null,null,null,"FO","Incremental administration costs related to Canupawakpa Dakota Nation Trustee"]
[null,null,null,"Administration portion of self-funded expenses (see below)",null,null,null,null,{"$f":"IF(OR(PENREV=\"\",PENREV=0),0,MIN(PENADMIN,PENREV))+IF(OR(FORREV=\"\",FORREV=0),0,MIN(FORADMIN,FORREV))","v":0}," *",null,null,null,null,null,null,"PA","Incremental administration costs related to Waywayseecappo"]
[null,null,null,"Trustee election costs",null,null,null,null,0,null,null,null,null,null,null,null,"RO","Incremental administration costs related to Rolling River First Nation Trustee"]
[null,null,null,{"$f":"+R9","v":""},null,null,null,null,0,null,null,null,null,null,null,null,{"$f":"DIVCODE","v":100},{"$f":"_xlfn.IFNA(VLOOKUP(Q9,Q6:R8,2,FALSE),\"\")","v":""}]
[null,null,null,null,null,null,null,null,{"$f":"I5-SUM(I6:I9)","v":0},"(A)"]
[null," Expense Base"]
[null,null,"Total Operating Expenses",null,null,null,null,null,{"$f":"OPEXP","v":0}]
[null,null,"Plus:","Transfers to Capital",null,null,null,null,{"$f":"TRANSTOCAP","v":0}]
[null,null,"Less:","Adult Learning Centres, Function 300",null,null,null,null,{"$f":"_OE300","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"I12+I13-I14","v":0},"(B)"]
[null," Percentage (A) / (B)",null,null,null,null,null,null,{"$f":"IF(ADMIN=0,0,ADMIN/EXPBASE)","v":0},null,null,null,null,"Spec Ley 1",null,"Spec Ley 2"]
[null,{"$f":"\"% increase in \"&THISYR&\" Special Requirement\"","v":"% increase in 2024/25 Special Requirement"},null,null,null,null,null,null,{"$f":"ROUND(O20,3)","v":0},{"$f":"IF(I17=0,\"\",IF(I17>0.02,\"Limit Exceeded\",\"Limit Met\"))","v":""},null,null,null,{"$f":"LASTYR","v":"2023/24"},{"$f":"THISYR","v":"2024/25"},{"$f":"LASTYR","v":"2023/24"},{"$f":"THISYR","v":"2024/25"}]
[null," Maximum Allowable Percentage",null,null,null,null,null,null,{"$f":"IF(ENROLTOT=0,0,IF(OR(DIVCODE=\"FL\",DIVCODE=\"KE\",DIVCODE=\"MY\"),4.25%,M25))","v":0},null,null,{"$f":"DIVCODE","v":100},null,{"$f":"IF(DIVCODE=\"Co.\",0,VLOOKUP(DIVCODE,DATA,Code!$IC$1))","v":0},{"$f":"SPECREQ","v":0},{"$f":"N18","v":0},{"$f":"+O18","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(N18=0,O18=0),0,+O18/N18-1)","v":0},null,{"$f":"IF(OR(P18=0,Q18=0),0,+Q18/P18-1)","v":0},"HA and BR",{"$f":"+Q19","v":"HA and BR"},"Rest",{"$f":"+S19","v":"Rest"}]
[null,null,null,null,"Special Requirement Limit","Met","Exceeded",null,null,null,null,null,{"$f":"IF($I$17>0.02,\"Limit Exceeded\",\"Limit Met\")","v":"Limit Met"},"Old rates",{"$f":"IF(N19=0,P19,N19)","v":0},null,{"$f":"+F20","v":"Met"},{"$f":"+G20","v":"Exceeded"}]
[null,null,null,null,"If FTE Enrolment is 5,000 or over",{"$f":"+O21","v":2.7E-2},{"$f":"+P21","v":2.4E-2},null,null,null,null,"5000 +",{"$f":"IF($I$17>0.02,G21,F21)","v":2.7E-2},0.03,{"$f":"IF(OR($L$18=\"HA\",$L$18=\"BR\"),Q21,S21)","v":2.7E-2},{"$f":"IF(OR($L$18=\"HA\",$L$18=\"BR\"),R21,T21)","v":2.4E-2},{"$f":"ROUND($N21*0.98,4)","v":2.9399999999999999E-2},{"$f":"ROUND($N21*0.95,4)","v":2.8500000000000001E-2},2.7E-2,2.4E-2]
[null,null,null,null,"If FTE Enrolment is 1,000 or less",3.5299999999999998E-2,3.4200000000000001E-2,null,null,null,null,"-1000",{"$f":"IF($I$17>0.02,G22,F22)","v":3.5299999999999998E-2},3.5999999999999997E-2,null,null,{"$f":"ROUND($N22*0.98,4)","v":3.5299999999999998E-2},{"$f":"ROUND($N22*0.95,4)","v":3.4200000000000001E-2}]
[null,null,null,null,"If FTE enrolment is between 1,000 and 5,000",{"$f":"IF(ROUND((N27+(O27-P27)*Q27),4)>F22,F22,ROUND((N27+(O27-P27)*Q27),4))","v":3.5299999999999998E-2},{"$f":"IF(ROUND((N28+(O28-P28)*Q28),4)>G22,G22,ROUND((N28+(O28-P28)*Q28),4))","v":3.4200000000000001E-2},null,null,null,null,"Bet 1k and 5k",{"$f":"IF($I$17>0.02,G23,F23)","v":3.5299999999999998E-2},0.03,null,null,{"$f":"ROUND($N23*0.98,4)","v":2.9399999999999999E-2},{"$f":"ROUND($N23*0.95,4)","v":2.8500000000000001E-2}]
[null,null,null,null,"Northern Division",4.2500000000000003E-2,4.2500000000000003E-2,null,null,null,null,"Northern",{"$f":"IF($I$17>0.02,G24,F24)","v":4.2500000000000003E-2},4.2500000000000003E-2,null,null,{"$f":"+N24","v":4.2500000000000003E-2},{"$f":"+N24","v":4.2500000000000003E-2}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(IF(ENROLTOT<=1000,M22,IF(ENROLTOT>=5000,M21,M23)),4)","v":3.5299999999999998E-2}]
[null,null,null,null,"If FTE enrolment is between 1,000 and 5,000:",null,null,null,null,null,null,null,null,null,"Max","FTE Enrol"]
[null,null,null,null,"2% Special Requirement limit met - To a maximum of 3.53%","2.94% + (5,000 - enrolment) x 0.0001475%",null,null,null,null,null,null,null,2.9399999999999999E-2,5000,{"$f":"IF(AND(ENROLTOT>1000,ENROLTOT<=5000),ENROLTOT,0)","v":0},1.4750000000000001E-6]
[null,null,null,null,"2% Special Requirement limit exceeded - To a maximum of 3.42%","2.85% + (5,000 - enrolment) x 0.0001425%",null,null,null,null,null,null,null,2.8500000000000001E-2,5000,{"$f":"+P27","v":0},1.4249999999999999E-6]
[null,null,null,null,{"$f":"IF(ENROLTOT=0,\"Note: Enter Enrolment on Student tab.\",\"\")","v":"Note: Enter Enrolment on Student tab."}]
[null," Self-Funded Expenses (fully offset by incremental revenues):"]
[null,null,"International Student Programs"]
[null,null,"Expenses (1) "]
[null,null,null,"Instructional",null,null,null,null,0,null,{"$f":"IF(I33-ROUND(I33,0)<>0,\"No decimals!\",\"\")","v":""}]
[null,null,null,"Administration (deducted above)",null,null,null,null,0," *",{"$f":"IF(I34-ROUND(I34,0)<>0,\"No decimals!\",\"\")","v":""}]
[null,null,null,"Other:",null,null,null,null,0,null,{"$f":"IF(I35-ROUND(I35,0)<>0,\"No decimals!\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,0,null,{"$f":"IF(I36-ROUND(I36,0)<>0,\"No decimals!\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I33:I36)","v":0}]
[null,null,"Associated Revenue (2)",null,null,null,null,null,0,null,{"$f":"IF(I38-ROUND(I38,0)<>0,\"No decimals!\",\"\")","v":""}]
[null,null,"Self-Administered Pension Plans"]
[null,null,"Expenses (1) "]
[null,null,null,"Administration (deducted above)",null,null,null,null,0," *",{"$f":"IF(I41-ROUND(I41,0)<>0,\"No decimals!\",\"\")","v":""}]
[null,null,null,"Other:",null,null,null,null,0,null,{"$f":"IF(I42-ROUND(I42,0)<>0,\"No decimals!\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,0,null,{"$f":"IF(I43-ROUND(I43,0)<>0,\"No decimals!\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I41:I43)","v":0}]
[null,null,"Associated Revenue (2)",null,null,null,null,null,0,null,{"$f":"IF(I45-ROUND(I45,0)<>0,\"No decimals!\",\"\")","v":""}]
[null,null,"(1) Incremental costs of the program."]
[null,null,"(2) Tuition fees from international students or the pension plan administration fee."]

{"sheet":"Allow Guide","index":41,"n_rows":216,"n_cols":8,"rows_kept":216,"cut":false,"hidden":false,"merged":[[126,3,132,7],[135,2,136,7],[173,2,177,6],[100,3,105,7],[107,3,111,7],[113,3,114,7],[116,3,117,7],[119,3,121,7],[163,2,172,6],[70,3,73,7],[44,2,49,7],[66,3,68,7],[75,3,80,7],[87,2,96,7],[11,2,11,7],[17,2,17,7],[8,2,9,7],[53,2,56,7],[61,3,64,7],[58,3,59,7],[19,2,25,7],[32,2,35,7],[37,2,40,7],[27,2,30,7],[215,2,217,7],[189,3,191,7],[194,3,197,7],[200,3,202,7],[205,3,207,7],[210,3,213,7]]}
[]
[]
[null,null,"TO PRINT, CLICK THE PRINTER ICON ON YOUR TOOLBAR  (PRINTS 3 LEGAL SIZE PAGES)"]
[]
[]
[null,null," GUIDE FOR THE COMPLETION OF ALLOWABLE AND UNSUPPORTED EXPENSES ",null,null,null,null,"PAGE 1 OF 3"]
[]
[]
[null,null,{"$f":"\"For the \"&Code!C26&\" Financial Statements, the Allowable and Unsupported expenses worksheets, including Appendices A and B, are used in the calculation of:\"","v":"For the 2024/2025 Financial Statements, the Allowable and Unsupported expenses worksheets, including Appendices A and B, are used in the calculation of:"}]
[]
[]
[null,null,"(1) Allowable Expenses for:"]
[null,null,"      (a)","Library Services, Student Services, Counselling and Guidance, and Professional Development for"]
[null,null,null,{"$f":"Code!C26&\";\"","v":"2024/2025;"}]
[null,null,"(b)",{"$f":"\"Occupancy for \"&Code!D27&\" and;\"","v":"Occupancy for 2025/26 and;"}]
[null,null,"(c)",{"$f":"\"Board and Room, Coordinator /Clinician, and Small Schools support for \"&THISYR&\"; and\"","v":"Board and Room, Coordinator /Clinician, and Small Schools support for 2024/25; and"}]
[]
[null,null,{"$f":"\"(2)  Unsupported Expenses for Equalization support for \"&Code!D27&\".\"","v":"(2)  Unsupported Expenses for Equalization support for 2025/26."}]
[]
[null,null,"The first page of the Calculation of Allowable and Unsupported Expenses schedule (page 30 - worksheet tab 'Allowable') is comprised of two inter-related sections - Calculation of Allowable Expenses and Calculation of Unsupported Expenses - with data from the first section flowing into the second section.  It is a comprehensive statement of all expenses and the adjustments and deductions necessary to arrive at Allowable and Unsupported Expenses.  Appendices A and B, (pages 31 and 32) are calculations of those adjustments and deductions.  It is recommended that the appendices be completed first, and then the two input schedules, 'Allow Input' and 'Allow Input 2'.  No input is allowed on the Calculation of Allowable and Unsupported Expenses schedule. "]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Expenses on page 30 are carried forward from the Operating Fund Expense Detail pages. Functions or programs whose allowable expenses are used in a “lesser of” comparison for calculating components of base support have been included in the Calculation of Allowable Expenses section. Functions 300 and 400 have also been included for the calculation of unsupported expenses purposes."]
[]
[]
[]
[]
[null,null,"Allocations to the appropriate functions/programs (i.e. the functions/programs where the related expenses are recorded) are made on Appendix A and the two input schedules, and then appear in the Calculation of Allowable Expenses section of page 30. When you click on the function/program cell, a drop down list will appear. If the appropriate function/program is not included in the list, select 'Unallocated'."]
[]
[]
[]
[]
[null,null,"The Calculation of Unsupported Expenses section adds the Allowable Expenses (calculated in the Calculation of Allowable Expenses section) to the total of the functions and programs not included in that section, and then deducts the Unallocated Adjustments/Reductions (from the Allowable section), Base Support and Formula Guarantee (from page 8), and school bus amortization (from the Tangible Capital Assets Schedule on page 23). "]
[]
[]
[]
[]
[null,null,"ALLOW INPUT AND ALLOW INPUT 2"]
[]
[null,null,"The use of the allowable input schedules is mandatory, as no input is allowed on the Calculation of Allowable and Unsupported Expenses schedule. The input schedules are used for all Allowable Expense allocations, with the exception of the items reported in the Adjustments to Expenses section of Appendix A, as those allocations are made right on Appendix A. The allocable amounts total for each section of Appendices A and B are carried to the input pages where error messages will appear until all allocable revenues have been entered.  If the appropriate function/program is not included in the drop down list, select \"Unallocated\"."]
[]
[]
[]
[]
[]
[]
[null,null,"APPENDIX A, page 31"]
[]
[null,null,"ADJUSTMENTS TO EXPENSES:  amounts entered here are carried forward to the Calculation of Allowable and Unsupported Expenses, page 30.  Select the appropriate function/program from the drop down lists. If the appropriate function/program is not included in the list, select 'Unallocated'."]
[]
[]
[]
[]
[null,null,"(a)","Capitalized Energy Management Systems Costs (including lease or loan payments), net of any related revenues, are to be added to Function 800, Operations and Maintenance of School Buildings. "]
[]
[]
[null,null,"(b)","Capitalized Section \"D\" School Buildings Costs are Section \"D\" expenses that have been capitalized. These should be added to Function 800 Allowable Expenses in order to be included for Occupancy funding.  These expenses must be net of any related revenues other than Section \"D\" Support (e.g. federal funding, insurance proceeds, Manitoba Hydro' s share of retrofitting costs, donations, etc.)."]
[]
[]
[]
[]
[null,null,"(c)","Transfers from the Capital Fund - Funds transferred to the Operating Fund, such as sale of a TCA must be deducted from the function where the fund was used.   This figure is brought forward as a deduction from the Detail of Transfers to(from) Capital Fund (page 20)."]
[]
[]
[]
[null,null,"(d)","Leased Non-School Space - Lease costs for non-school space, such as division administration buildings and bus garages, must be deducted from Function 800 allowable expenses. If the lease costs include utilities, maintenance, etc., those costs remain in Function 800 to be available for Occupancy funding, and only the rental portion is removed."]
[]
[]
[]
[]
[null,null,"(e)","Other Capitalized Equipment and Vehicles - Items that have been capitalized such as computer hardware and software, servers, network infrastructure, furniture & fixtures, photocopiers, other equipment (excluding surplus building expenses) and vehicles (other than buses) may be added to the appropriate function or program on page 31 to be available for funding.  To do this, on Appendix A enter the adjustment amounts, including lease and loan payments, and the function/program to which each amount is to be allocated. The adjustments will be carried forward to page 30."]
[]
[]
[]
[]
[]
[]
[]
[null,null,"GUIDE FOR THE COMPLETION OF ALLOWABLE AND UNSUPPORTED EXPENSES",null,null,null,null,"PAGE 2 OF 3 "]
[]
[null,null,"APPENDIX A (cont'd)"]
[]
[null,null,"CATEGORICAL SUPPORT TO BE ALLOCATED: all items except Coordinator/Clinician, Small School and Board and Room data (see notes (a), (b) and (c) below) are cell-referenced from operating fund revenues entered on page 8, Revenue Detail - Province of Manitoba. The Allocable Categorical Support on Appendix A includes only support that could properly be allocated to one of the functions/programs in the Calculation of Allowable Expenses section of the previous page. To make the allocations, the input schedule (Allow Input tab) must be used.  The total Allocable Categorical support is carried back to the Allowable Input schedule where an error message will appear at the bottom of the Categorical section until all allocable amounts have been entered. The total Categorical Support is carried to page 30. The difference between the total Categorical Support and the amounts allocated on the input schedule are automatically entered on page 30 on the Unallocated Adjustments/Reductions line."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null," Please note the following additional data entry requirements:"]
[]
[null,null,"(a)","Special Needs: Coordinator/Clinician grant is determined by taking the lesser of the maximum support (as provided in your Calculation of Support) and allowable expenses.  Allowable expenses are eligible expenses minus any related revenues.  Eligible expenses consist of salaries, benefits and allowances, professional service fees, and travel and meeting expenses for qualified clinicians and up to one qualified coordinator.  Maximum support, eligible expenses and any related revenues are entered on lines A, B and C respectively under the \"Special Needs: Coordinator/Clinician\" heading."]
[null,null," "]
[]
[]
[]
[]
[]
[null,null,null,"To be classified as a ‘qualified’ Coordinator, for purposes of coordinator and clinician support, an individual must hold a Manitoba Special Education Coordinator Certificate or Special Education Teacher Certificate and perform functions which include  coordinating special education services and providing consultant services to special education, resource and regular classroom teachers. To be classified as a ‘qualified’ Clinician, a Manitoba Permanent School Clinician Certificate, or a current Provisional School Clinician Certificate must be held."]
[]
[]
[]
[]
[]
[null,null,null,"Expenses related to individuals with Special Education Teacher certificates, who are not providing coordination services, are not allowable for purposes of the coordinator/clinician support calculation. \n"]
[]
[]
[null,null,null,"Maximum support, eligible expenses and any related revenues are entered on lines A, B and C respectively under the \"Special Needs: Coordinator/Clinician\" heading. Eligible support is forwarded to Prov Rev 1 page 8."]
[]
[]
[null,null,"(b)","Small Schools - both the maximum support (as provided in your Calculation of Support) and the program expenses must be entered on lines A and B under the Small Schools heading. Program expenses consist of the actual amount expended in respect of all small schools in the school division to:"]
[]
[]
[null,null,null,null,"(i) improve the quality of education in small schools, and"]
[null,null,null,null,"(ii) provide human and material resources not otherwise available to schools."]
[null,null,null,"Eligible support is the lesser of the two, and is forwarded to Prov Rev 1 page 8."]
[]
[null,null,"(c)","Board and Room - both the maximum support (as provided in your Calculation of Support) and the program expenses must be entered on lines A and B under the Board and Room heading. Then, eligible support is the lesser of the two, and is forwarded to Prov Rev 1 page 8. Program expenses consist of the sum of the actual amount of board and room, transportation and other miscellaneous costs expended per pupil eligible  for board and room support. Expenses related to board and room support must be reported under Program 780, Boarding of Pupils/Dormitories, in the financial statements. Expenses under Program 780 must be equal to or greater than the expenses reported on the Calculation of Allowable Expenses (Appendix A). "]
[]
[]
[]
[]
[]
[]
[]
[null,null,"OTHER PROGRAM SUPPORT"]
[null,null,"Other Program Support is allocated on the allowable input schedule - tab 'Allow Input'. "]
[]
[]
[null,null,"  "]
[]
[null,null,null,"  CALCULATION OF ALLOWABLE SCHOOL BUILDINGS SUPPORT \"D\" EXPENSES "]
[]
[null,null,null,"  To determine allowable Section \"D\" expenses:"]
[]
[null,null,null,"   Add:","- ","Total of Program 850, School Building Repairs and Replacements."]
[null,null,null,null,"- ","Capitalized Section \"D\" expenses, net of all related revenues except Section \"D\" Support "]
[null,null,null,null,"- ","Grounds - expenses included in Program 880 which are also listed in Section \"D\" of the"]
[null,null,null,null,null,"Capital Support Program "]
[]
[null,null,null,"   Deduct:","- ","Related revenue other than \"D\" Support - e.g. Minor Capital Support, federal funding,"]
[null,null,null,null,null,"Manitoba Hydro's share of retrofitting, insurance proceeds, donations, etc. "]
[]
[null,null,null,"These calculations determine your school division's allowable Section \"D\" expenses. If the maximum"]
[null,null,null,"support is greater than Allowable Section D Expenses, and the Division wants to carry forward a portion"]
[null,null,null,{"$f":"\"of their \"&Code!C26&\" (D) support to \"&Code!D27&\", the Division may overwrite the amount in box D to insert a\"","v":"of their 2024/2025 (D) support to 2025/26, the Division may overwrite the amount in box D to insert a"}]
[null,null,null,{"$f":"\"lesser amount.  The lesser of box C or box D will be used to calculate your (D) support for \"&Code!C26&\".\"","v":"lesser amount.  The lesser of box C or box D will be used to calculate your (D) support for 2024/2025."}]
[]
[]
[]
[null,null," GUIDE FOR THE COMPLETION OF ALLOWABLE AND UNSUPPORTED EXPENSES ",null,null,null,null,"PAGE 3 OF 3"]
[]
[null,null,"APPENDIX B (page 32)"]
[]
[null,null,"Amounts to be allocated re OTHER PROVINCIAL GOVERNMENT REVENUE and NON-PROVINCIAL SOURCES are calculated on Appendix B.  A calculation on the right hand side of page 32 starts with the Total Other Provincial Government Revenue and subtracts the Education Property Tax Credit and the Tax Incentive Grant. The resulting amount is carried to page 30 and difference between it and the allocated revenues is automatically entered on the Unallocated Adjustments/Reductions line to be deducted in the Calculation of Unsupported Expenses. Total Allocated Other Provincial Government Revenue is carried to the Allow Input schedule where the allocations are made.  Non-Provincial Sources revenues are split into Total Allocable Fees and Total Allocable Other Revenue on the right hand side of page 32. These totals are carried to both page 30 and Allow Input 2."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"On the Allow Input schedules select the appropriate function/program from the drop down lists. If the appropriate function/program is not included in the list, select 'Unallocated'. It is up to the division whether all items that would fall into the unallocated category are listed separately on the input schedules or entered as one total. Until all allocable amounts have been entered, an error message will appear at the bottom of the appropriate section of the input schedules."]
[]
[]
[]
[]
[]
[]
[null,null," It is not necessary to allocate the following revenues:"]
[]
[null,null,1,"Special Requirement, Education Property Tax Credit, Tax Incentive Grant and Progperty Tax Offsent Grant"]
[]
[null,null,2,"Interest"]
[]
[null,null,3,"General Support Grant"]
[]
[null,null,4,"Advertising Revenue "]
[null,null,null,"Advertising revenue is defined as revenue derived from external advertising placed in or on school/school division property for remuneration. Advertising revenue is to be allocated to the extent of any incremental costs incurred to earn the revenue. If there are no incremental costs, the advertising revenue does not have to be allocated."]
[]
[]
[]
[null,null,5,"International Student Tuition"]
[null,null,null,"The amount of international student tuition revenue to be allocated on the Calculation of Allowable and Unsupported Expenses is the total of the division’s per pupil expenditure (calculated in accordance with FRAME) times the international student enrolment plus any incremental expenses incurred in generating international student tuition.  International student tuition revenue in excess of this total does not have to be allocated. "]
[]
[]
[]
[]
[null,null,6,"School/School Division Donations "]
[null,null,null,"Donations provided in support of specific activities or expenses must be allocated if the associated  expenses are included in the school division financial statements.  Donations that are not provided in support of specific activities or specific expense are not allocated."]
[]
[]
[]
[null,null,7,"School/School Division Fees and Charges "]
[null,null,null,"If the associated expenses are included in the division operating fund then the revenue is to be allocated in the Calculation of Allowable and Unsupported Expenses.  "]
[]
[]
[]
[null,null,8,"Rental Revenue for Surplus School Buildings "]
[null,null,null,"Rental revenue for each surplus building must be allocated on the Calculation of Allowable and Unsupported Expenses up to the amount of the direct cost for the building included in Function 800.  Direct cost includes all costs associated with the operation of the property including maintenance, repairs and replacements, insurance and property taxes.     "]
[]
[]
[]
[]
[null,null,"If there are special circumstances, other than those mentioned above, for not allocating revenues, the amount not allocated is to be reported in the \"Unallocated\" column on page 32 and the reasons for not allocating must be provided."]

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[null,"   TOTALS",{"$f":"SUM(C11:C17)","v":0},{"$f":"TOTADJUST","v":0},{"$f":"CATSUP","v":0},{"$f":"OTHRPROGCARRIED","v":0},{"$f":"REVEQUAL","v":0},{"$f":"TOTFEES","v":0},{"$f":"TOTNONTUIT","v":0},{"$f":"SUM(J11:J12)+SUM(J15:J17)","v":0},30,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   TOTALS",null,null,null,null,null,null,null,null,"   TOTAUX"]
[]
[null,{"$f":"B33","v":"OTHER FUNCTION/PROGRAMS EXPENSES"},{"$f":"SUM(C23:C29)","v":0},{"$f":"\"      \"&AX1","v":"      OPEN OR CLOSE DETAIL"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OTHER FUNCTION/PROGRAMS EXPENSES"]
[null,{"$f":"IF(Eng_Fren=1,BA23,BJ23)","v":" 100 Regular Instruction "},{"$f":"_OE100","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 100 Regular Instruction ",null,null,null,null,null,null,null,null," 100 Enseignement ordinaire "]
[null," 500 Administration",{"$f":"_OE500","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 500 Administration",null,null,null,null,null,null,null,null," 500 Administration"]
[null," 605 Curriculum Consulting Admin.",{"$f":"_OE605","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 605 Curriculum Consulting Admin.",null,null,null,null,null,null,null,null," 605 Admin. et consult. – Progr. d'études"]
[null," 610 Curriculum Consulting",{"$f":"_OE610","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 610 Curriculum Consulting",null,null,null,null,null,null,null,null," 610 Consultation – Progr. d'études"]
[null," 680 Other",{"$f":"_OE680","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 680 Other",null,null,null,null,null,null,null,null," 680 Autres"]
[null," 700 Transportation of Pupils",{"$f":"_OE700","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 700 Transportation of Pupils",null,null,null,null,null,null,null,null," 700 Transport des élèves"]
[null," 900 Fiscal",{"$f":"_OE900","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 900 Fiscal",null,null,null,null,null,null,null,null," 900 Frais et taxes"]
[30,"TOTAL EXPENSES",{"$f":"C20+C22","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TOTAL EXPENSES",null,null,null,null,null,null,null,null,"DÉPENSES TOTALES"]
[]
[null,{"$f":"IF(Eng_Fren=1,BA32,BJ32)","v":"CALCULATION OF UNSUPPORTED EXPENSES "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CALCULATION OF UNSUPPORTED EXPENSES ",null,null,null,null,null,null,null,null,"CALCUL DES DÉPENSES NON FINANCÉES"]
[null,{"$f":"IF(Eng_Fren=1,BA33,BJ33)","v":"OTHER FUNCTION/PROGRAMS EXPENSES"},{"$f":"C22","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OTHER FUNCTION/PROGRAMS EXPENSES",null,null,null,null,null,null,null,null,"AUTRES FONCTION OU PROGRAMME DÉPENSES"]
[null,{"$f":"IF(Eng_Fren=1,BA34,BJ34)","v":"TOTAL ALLOWABLE EXPENSES"},{"$f":"SUM(J11:J17)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TOTAL ALLOWABLE EXPENSES",null,null,null,null,null,null,null,null,"CALCUL DES DÉPENSES ADMISSIBLES"]
[null,{"$f":"IF(Eng_Fren=1,BA35,BJ35)&\" \"&J19","v":"TOTAL UNALLOCATED ADJUSTMENTS/REDUCTIONS (1)"},{"$f":"SUM(D19)-SUM(E19:I19)","v":0},{"$f":"\"\"&D22","v":"      OPEN OR CLOSE DETAIL"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TOTAL UNALLOCATED ADJUSTMENTS/REDUCTIONS",null,null,null,null,null,null,null,null,"TOTAL REDRESS.  ET RÉDUCT. NON ALLOUÉS"]
[null,{"$f":"IF(Eng_Fren=1,BA36,BJ36)","v":"      - ADJUSTMENTS TO EXPENSES"},{"$f":"D19","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"      - ADJUSTMENTS TO EXPENSES",null,null,null,null,null,null,null,null,"      - REDRESSEMENTS DES DÉPENSES"]
[null,"      - CATEGORICAL SUPPORT",{"$f":"-E19","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"      - CATEGORICAL SUPPORT",null,null,null,null,null,null,null,null,"      - AIDE PAR CATÉGORIE"]
[null,"      - OTHER PROGRAM SUPPORT",{"$f":"-F19","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"      - OTHER PROGRAM SUPPORT",null,null,null,null,null,null,null,null,"      - AIDE À D'AUTRES PROGRAMMES"]
[null,"      - OTHER PROVINCIAL GOVERNMENT REVENUE",{"$f":"-G19","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"      - OTHER PROVINCIAL GOVERNMENT REVENUE",null,null,null,null,null,null,null,null,"      - AUTRES RECETTES DU GOUVERNEMENT PROVINCIAL"]
[null,"      - NON-PROV. SOURCES - TUITION, TRANSFER AND RESIDUAL FEES",{"$f":"-H19","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"      - NON-PROV. SOURCES - TUITION, TRANSFER AND RESIDUAL FEES",null,null,null,null,null,null,null,null,"      - SOURCES NON PROV. - DR. SCOLARITÉ, TRANSFERTS ET FRAIS SUPPL."]
[null,"      - NON-PROV. SOURCES - OTHER",{"$f":"-I19","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"      - NON-PROV. SOURCES - OTHER",null,null,null,null,null,null,null,null,"      - SOURCES NON PROV. - AUTRES"]
[null,{"$f":"TRIM('Prov Rev 1'!B6)&\" \"&IF(Eng_Fren=1,BA42,BJ42)","v":"Base Support (from page 8)"},{"$f":"-BASE","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(from page 8)",null,null,null,null,null,null,null,null,"(de page 8)"]
[null,{"$f":"TRIM('Prov Rev 1'!B38)&\" \"&IF(Eng_Fren=1,BA43,BJ43)","v":"Formula Guarantee (from page 8)"},{"$f":"-FORMGUAR","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(from page 8)",null,null,null,null,null,null,null,null,"(de page 8)"]
[null,{"$f":"IF(Eng_Fren=1,BA44,BJ44)","v":"SCHOOL BUS AMORTIZATION (from TCA Sched page 23)"},{"$f":"BUSDEPR","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SCHOOL BUS AMORTIZATION (from TCA Sched page 23)",null,null,null,null,null,null,null,null,"AMORTIS. AUTOBUS SCOL. (de page 23) "]
[null,{"$f":"IF(Eng_Fren=1,BA45,BJ45)","v":"TOTAL UNSUPPORTED EXPENSES "},{"$f":"C33+C34+C35+C42+C43+C44","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TOTAL UNSUPPORTED EXPENSES ",null,null,null,null,null,null,null,null,"TOTAL NON FINANCÉES"]
[]
[]
[]
[]
[]
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[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
[]
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[2,"OPEN DETAIL"]
[1,"CLOSE DETAIL"]
[1]
[]
[]
[2]
[1]
[2]

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[null,{"$f":"DIVNAME&\" : \"&Title","v":" : 2024/2025 Financial Statements"},null,null,null,null,null,null,null,null,null,null,{"$f":"DATE","v":"2025-08-21T11:54:18.130"}]
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[null,{"$f":"IF(Eng_Fren=1,AB3,AE3)","v":" CALCULATION OF ALLOWABLE EXPENSES (refer to \"Allow Guide\")"},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,\"APPENDIX A \",\"ANNEXE A \")","v":"APPENDIX A "},null,null,null,null,null,null,null,null,{"$f":"_OE780","v":0},null,null,null,null,null," CALCULATION OF ALLOWABLE EXPENSES (refer to \"Allow Guide\")",null,null," CALCUL DES DÉPENSES ADMISSIBLES (voir Allow Guide)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ANNEXE A "]
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[null,null,{"$f":"IF(Eng_Fren=1,AB6,AE6)","v":"ADJUSTMENTS TO EXPENSES:"},null,{"$f":"IF(Eng_Fren=1,AC6,AF6)","v":"Function/"},null,{"$f":"IF(Eng_Fren=1,AD6,AG6)","v":"Amount"},null,null,{"$f":"IF(Eng_Fren=1,AJ6,AK6)","v":"  CATEGORICAL SUPPORT TO BE ALLOCATED"},null,null,null,null,null,null,null,null,null,"List",null,"List",null,null,null,null,null,"ADJUSTMENTS TO EXPENSES:","Function/","Amount","REDRESSEMENT DES DÉPENSES :","Fonction ou","Montant",null,null,"  CATEGORICAL SUPPORT TO BE ALLOCATED","  AIDE PAR CATÉGORIE À AFFECTER :",null,null,null,null,null,null,null,null,null,null,null,"AIDE"]
[null,null,{"$f":"IF(Eng_Fren=1,AB7,AE7)","v":"(enter deductions as negative amounts)"},null,{"$f":"IF(Eng_Fren=1,AC7,AF7)","v":"Program"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"210-260",null,"210-260",null,null,null,null,null,"(enter deductions as negative amounts)","Program",null,"(Inscrire les déductions comme étant des montants négatifs)","programme",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ADMISSIBLE"]
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[null,{"$f":"IF(E9=$V$7,200,\"\")","v":""},{"$f":"IF(Eng_Fren=1,AB9,AE9)","v":"Capitalized Energy Mgmt. Systems Costs (add) (1), (2)"},null,800,null,null,null,null,"         (A)  Maximum Support",null,null,null,null,null,null,null,null,"Enter Fct./Prog/ First",620,"Enter Fct./Prog/ First",620,null,null,null,null,null,"Capitalized Energy Mgmt. Systems Costs (add) (1), (2)",null,null,"Coûts capitalisés des systèmes de gestion de l'énergie (ajouter) (1), (2)",null,null,null,null,"         (A)  Maximum Support","         (A)  Aide maximale"]
[null,"",{"$f":"IF(Eng_Fren=1,AB10,AE10)","v":"Capitalized Section \"D\" School Bldgs. Costs (add) (1)"},null,800,null,0,null,null,"         (B)  Eligible Expenses",null,null,null,null,null,null,null,null,null,630,null,630,null,null,null,null,null,"Capitalized Section \"D\" School Bldgs. Costs (add) (1)",null,null,"Coûts capitalisés des bâtiments scol. – Catégorie « D » (ajouter) (1)",null,null,null,null,"         (B)  Eligible Expenses","         (B)  Dépenses admissibles"]
[null,"",{"$f":"IF(Eng_Fren=1,AB12,AE12)","v":"Transfers from Capital Fund (deduct)"},null,800,null,{"$f":"-TRANSFRCAP","v":0},null,null,"         (C)  Less related revenues",null,null,null,null,null,null,null,null,null,800,null,800,null,null,null,null,null,"Lease costs paid to other School Divisions (deduct)",null,null,"Montant des frais de location payés à d'autres div. scolaires (déduire)",null,null,null,null,"         (C)  Less related revenues","         (C)  Moins : montant des recettes connexes"]
[null,"",{"$f":"IF(Eng_Fren=1,AB13,AE13)","v":"Leased Non-School Space (deduct)"},null,800,null,0,null,null,"         (D)  Allowable Expenses (B) - (C)",{"$f":"K10-K11","v":0},{"$f":"IF(AND(K9>0,K10=0),\" < Enter Expenses\",\"\")","v":""},null,null,null,null,null,null,null,"Unallocated",null,"Unallocated",null,null,null,null,null,"Transfers from Capital Fund (deduct)",null,null,"Transferts du fonds de capital et d'emprunt (déduire)",null,null,null,null,"         (D)  Allowable Expenses (B) - (C)","         (D)  Dépenses admissibles (B) - (C)"]
[null,200,{"$f":"IF(Eng_Fren=1,AB14,AE14)","v":"Transfers from Special Purpose Fund (deduct)"},null,null,null,{"$f":"OTHFUNDTRANSTOOP","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Leased Non-School Space (deduct)",null,null,"Location d'installations non scolaires (déduire)"]
[null,200,{"$f":"IF(Eng_Fren=1,AB15,AE15)","v":"Other Capitalized Items"},null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AJ14,AK14)","v":"                Eligible Support (lesser of A or D)"},{"$f":"IF(OR(M14=0,M14=SPECNEEDCLIN),\"\",\"Enter this amount >\")","v":""},null,{"$f":"IF(IF(AND(K9>0,K12=0),0,MIN(K9,K12))<0,0,IF(AND(K9>0,K12=0),0,MIN(K9,K12)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Transfers from Special Purpose Fund (deduct)",null,null,"Transferts des fonds à fins spéciales (déduire)",null,null,null,null,"                Eligible Support (lesser of A or D)","                Aide adm. (le moindre de A ou de D)"]
[null,200,{"$f":"IF(Eng_Fren=1,AB16,\"\")","v":"  (specify Item and Function/Program) (2)"},null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AJ15,AK15)","v":"     Special Needs: Level 2 and 3"},{"$f":"IF(OR(M14=0,M14=SPECNEEDCLIN),\"\",\"on Prov Rev 1\")","v":""},null,{"$f":"SPECNEED2+SPECNEED3","v":0},null,null,null,null,null,null,null,null,{"$f":"IF(AND(E14=\"\",G14<>\"\"),1,0)","v":0},null,null,null,null,null,"Other Capitalized Items",null,null,"Autres redressements (préciser la desc., la fonction ou le prog.) (2)",null,null,null,null,"     Special Needs: Level 2 and 3","     Éduc. de l'enfance en difficulté : Niveaux 2 et 3"]
[null,"",{"$f":"IF(DIVCODE=\"FR\",\"Federal Bus Amortization (deduct)\",\"\")","v":""},null,{"$f":"IF(DIVCODE=\"FR\",\"Unallocated\",\"\")","v":""},null,null,null,null,{"$f":"IF(Eng_Fren=1,AB17,AE17)","v":"     Indigenous Academic Achievement"},null,null,{"$f":"AAA","v":0},null,null,null,null,null,null,null,null,{"$f":"IF(AND(E15=\"\",G15<>\"\"),1,0)","v":0},null,null,null,null,null,"  (specify Item and Function/Program) (2)",null,null,null,null,null,null,null,"     Literacy and Numeracy","     Littératie et Numératie"]
[null,200,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AJ16,AK16)","v":"     Literacy and Numeracy"},null,null,{"$f":"EARLYLIT","v":0},null,null,null,null,null,null,{"$f":"IF(AND(E17=\"\",G17<>\"\"),1,0)","v":0},null,{"$f":"IF(AND(E17=\"\",G17<>\"\"),1,0)","v":0},null,null,null,null,null,"     Indigenous Academic Achievement",null,null,"     Réussite scolaire chez les élèves autochtones"]
[null,200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0]
[null,200,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AJ23,AK23)","v":"     Small Schools"},null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,"     Board and Room","     Élèves en pension"]
[null,200,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AJ24,AK24)","v":"         (A)  Maximum Support"},null,null,null,null,null,null,null,null,null,0,null,0]
[null,200,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AJ25,AK25)","v":"         (B)  Program Expenses"},null,{"$f":"IF(AND(K20>0,K21=0),\" < Enter Expenses\",\"\")","v":""},null,null,null,null,null,null,null,0,null,0]
[null,200,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AJ26,AK26)","v":"                Eligible Support (lesser of A or B)"},{"$f":"IF(OR(M22=0,M22=SMLLSCH),\"\",\"Enter this amount >\")","v":""},null,{"$f":"IF(AND(K20>0,K21=0),0,MIN(K20,K21))","v":0},null,null,null,null,null,null,0,null,0]
[null,200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,"     Small Schools","     Petites écoles",null,null,"     English as an Additional Language","     Programme d'anglais langue seconde"]
[null,200,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AJ19,AK19)","v":"     Board and Room"},null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,"         (A)  Maximum Support","         (A)  Aide maximale",null,null,"     Indigenous Academic Achievement","     Réussite scolaire chez les élèves autochtones"]
[null,200,null,null,null,null,null,null,null,{"$f":"J20","v":"         (A)  Maximum Support"},null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,"         (B)  Program Expenses","         (B)  Dépenses liées aux programmes",null,null,"     Heritage Language","     Langues ancestrales"]
[null,200,null,null,null,null,null,null,null,{"$f":"J21","v":"         (B)  Program Expenses"},null,{"$f":"IF(AND(K25>0,K26=0),\" < Enter EXPENSES\",\"\")","v":""},null,null,null,null,null,null,null,0,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,"                Eligible Support (lesser of A or B)","                Aide adm. (le moindre de A ou de B)",null,null,"     French Language","     Programmes de français"]
[null,200,null,null,null,null,null,null,null,{"$f":"J22","v":"                Eligible Support (lesser of A or B)"},null,null,{"$f":"IF(AND(K25>0,K26=0),0,MIN(K25,K26))","v":0},null,null,31,null,null,null,0,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,"     Early Childhood Development","     Développement du jeune enfant"]
[null,200,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AJ27,AK27)","v":"     Early Childhood Development"},{"$f":"IF(OR(M22=0,M22=SMLLSCH),\"\",\"on Prov Rev 1\")","v":""},null,{"$f":"CHILD","v":0},null,null,null,null,null,null,0,null,0]
[31,200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,"   Total allocable Categorical Support (carried to Allow Input)","Total de l'aide par catégorie pouvant être allouée"]
[null,200,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AJ29,AK29)","v":"   Total allocable Categorical Support (carried to Allow Input)"},null,null,{"$f":"SUM(M14:M27,M28:M28)","v":0},null,null,null,null,null,null,0,null,0]
[null,200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,"   Non-allocable Categorical Support","Aide par catégorie ne pouvant pas être allouée"]
[null,200,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AJ31,AK31)","v":"   Non-allocable Categorical Support"},null,null,{"$f":"M33-M30","v":0},null,null,null,null,null,null,0,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,"   Total Categorical Support (carried to page 30)","Total de l'aide par catégorie (reporté à la page 30)"]
[null,200,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AJ32,AK32)","v":"   Total Categorical Support (carried to page 30)"},null,null,{"$f":"CATSUP","v":0},null,null,null,null,null,null,0,null,0]
[null,200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,"     Experiential Learning","     Apprentissage expérientiel"]
[null,200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0]
[null,null,{"$f":"IF(T36=0,\"\",\"A Function/Program is missing.\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(T17:T35)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   Total amount to be allocated on page 30 (Allowable Expenses)","   Montant total à affecter à la page 30 (Dépenses admissibles)"]
[null,null,{"$f":"IF(Eng_Fren=1,AB37,AE37)","v":"Total Adjustments to Expenses"},null,null,null,{"$f":"IF(DIVCODE=\"FR\",SUM(G9:G13,G16:G35),SUM(G9:G13,G17:G35))","v":0},null,null,{"$f":"IF(SUM(G37,G52,M30,M32,M33,M46,M49)-ROUND(SUM(G37,G52,M30,M32,M33,M46,M49),0)<>0,\"No decimals!\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Adjustments to Expenses",null,null,"Total des redressements et des dépenses"]
[null,null,{"$f":"IF(Eng_Fren=1,AB38,AE38)","v":"(1) Net of all related revenues."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(1) Net of all related revenues.",null,null,"(1) Montant net de tous les revenus connexes."]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AJ40,AK40)","v":"  CALCULATION OF ALLOWABLE SCHOOL BUILDING SUPPORT \"D\" EXPENSES:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OTHER PROGRAM SUPPORT:"]
[null,null,{"$f":"IF(Eng_Fren=1,AB40,AE40)","v":"(2) For capitalized energy management systems costs and other capitalized items, lease and loan  payments for eligible equipment may be included."},null,null,null,null,null,null,{"$f":"IF(M49>M46,\"Error: Line (D) exceeds line (C)\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(2) For capitalized energy management systems costs and other capitalized items, lease and loan  payments for eligible equipment may be included.",null,null,"(2) Les paiements de location et de prêts relatifs à l'équipement peuvent être inclus dans les coûts capitalisés des systèmes de gestion de l'énergie et d'autres coûts capitalisés.",null,null,null,null,"  CALCULATION OF ALLOWABLE SCHOOL BUILDING SUPPORT \"D\" EXPENSES:","  CALCUL DES DÉPENSES ADMISSIBLES DE LA CATÉGORIE « D » :"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AJ42,AK42)","v":"     Program 850 School Building Repairs & Replacements"},null,null,{"$f":"_OE850","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"School Buildings Support: \"D\" Projects",null,null,null,null,null,null,null,null,null,"",""]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AJ43,AK43)","v":"          PLUS:     Capitalized Section \"D\" Expenses (net)"},null,null,{"$f":"G10","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Technology Education Equipment & Technical Vocational Initiative",null,null,null,null,null,null,null,null,null,"     Program 850 School Building Repairs & Replacements","     Programme 850 – Réparation et remplacement de bâtiments scol."]
[null,{"$f":"IF((CURRD+PREVD)>M49,\"Error: D Support exceeds allowable, \"&TEXT(T49,\"0,0\")&\" should be recorded as Deferred Revenue.\",\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AJ44,AK44)","v":"                           Grounds"},null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,"Other Minor Capital Support",null,null,null,null,null,null,null,null,null,"          PLUS:     Capitalized Section \"D\" Expenses (net)","          PLUS :   Dépenses capitalisées de la catégorie « D » (nettes)"]
[null,null,{"$f":"IF(Eng_Fren=1,AB44,AE44)","v":"OTHER PROGRAM SUPPORT:"},null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AJ45,AK45)","v":"          LESS:      Related revenue other than \"D\" Support"},null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,"Curricular Materials Prior Year Support",null,"OTHER PROGRAM SUPPORT:",null,null,"AUTRE AIDE AUX PROGRAMMES :",null,null,null,null,"                           Grounds","                           Entretien de terrains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"          LESS:      Related revenue other than \"D\" Support","          MOINS :  Recettes connexes autres que l'aide de la cat. « D »"]
[null,null,{"$f":"IF(Eng_Fren=1,AB46,AE46)","v":"School Buildings Support: \"D\" Projects"},null,null,null,{"$f":"IF(M49>M46,\"ERROR *\",IF((CURRD+PREVD)>M49,\"ERROR *\",(CURRD+PREVD)))","v":0},null,null,{"$f":"IF(Eng_Fren=1,AJ47,AK47)","v":"     Allowable Section \"D\" Expenses"},null,"(C) ",{"$f":"SUM(M41:M43)-M44","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"School Buildings Support: \"D\" Projects",null,null,"Bâtiments scolaires : Projets « D »"]
[null,null,{"$f":"IF(Eng_Fren=1,AB47,AE47)","v":"Technology Education Equipment & Skills Strategy Equipment Enhancement"},null,null,null,{"$f":"VOCREP+PREVVOC+SSEE","v":0},null,null,"< OR >",null,null,{"$f":"IF(M46=0,\"\",IF(OR(M49=\"\",M49=0),\"Enter amount in line D if different from line C.\",\"\"))","v":""},null,null,null,null,null,null,{"$f":"CURRD+PREVD","v":0},null,null,null,null,null,"Amount carried forward",null,"Technology Education Equipment & Skills Strategy Equipment Enhancement",null,null,"Équipement d'ens. tech. et Initiative en matière d'enseign. technique et profess.",null,null,null,null,"     Allowable Section \"D\" Expenses","     Dépenses admissibles de la catégorie « D »"]
[null,null,{"$f":"IF(Eng_Fren=1,AB48,AE48)","v":"Other Minor Capital Support"},null,null,null,{"$f":"MINCAP","v":0},null,null,"     Expenses to be used for calculating \"D\" Grant. Enter an",null,null,null,null,null,null,null,null,null,{"$f":"MIN(M46,M49)","v":0},null,null,null,null,null,null,null,"Other Minor Capital Support",null,null,"Autre aide pour les projets d'immobilisations de moindre importance",null,null,null,null,"< OR >","< OU >"]
[null,null,{"$f":"IF(Eng_Fren=1,AB49,AE49)","v":"Curricular Materials Prior Year Support"},null,null,null,{"$f":"PREVCURR","v":0},null,null,"     amount to overwrite if different from above.",null,"(D) ",{"$f":"M46","v":0},null,{"$f":"IF(M46=0,\"\",IF(OR(M49=\"\",M49=0),\",<=Should not be blank or 0.\",\"\"))","v":""},null,null,null,null,{"$f":"T47-T48","v":0},"to be difered",null,null,null,null,null,null,"Curricular Materials Prior Year Support",null,null,"Aide pour le matériel scolaire – Exercice précédent",null,null,null,null,"     Expenses to be used for calculating \"D\" Grant. Enter an","     Dépenses à utiliser pour calculer la subvention D. Si le montant est différent "]
[null,null,{"$f":"IF(Eng_Fren=1,AB50,AE50)","v":"Finalization of Previous Year's support"},null,null,null,{"$f":"FINALIZE","v":0},null,null,"     (cannot be more than amount on line \"C\")",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Finalization of Previous Year's support",null,null,"Finalisation de l'aide accordée l'exercice précédent",null,null,null,null,"     amount to overwrite if different from above.","     de celui indiqué ci-dessus, l’écraser en inscrivant un autre montant. "]
[null,null,null,null,null,null,null,null,null,"     Refer to page 2 of the Allowable Expenses Guide when completing this section.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"     (cannot be more than amount on line \"C\")","     (ne peut être supérieur au montant de la ligne C). "]
[null,null,{"$f":"IF(Eng_Fren=1,AB52,AE52)","v":"Amount carried forward to Allowable Expenses"},null,null,null,{"$f":"SUM(G46:G50)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Amount carried forward to Allowable Expenses",null,null,"Montant reporté aux dépenses admissibles",null,null,null,null,"     Refer to page 2 of the Allowable Expenses Guide when completing this section.","     Voir la page 2 du guide des dépenses admissibles pour remplir cette section."]

{"sheet":"AppX B","index":46,"n_rows":44,"n_cols":64,"rows_kept":44,"cut":false,"hidden":false,"merged":[[6,8,11,9],[28,0,30,0],[14,8,16,9],[25,10,27,10]]}
[null,{"$f":"DIVNAME&\" : \"&Title","v":" : 2024/2025 Financial Statements"},null,null,null,null,null,null,null,{"$f":"DATE","v":"2025-08-21T11:54:18.130"},null,null,null,null,"APPENDIX B"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ANNEXE B"]
[null,{"$f":"IF(Eng_Fren=1,O3,P3)","v":" CALCULATION OF ALLOWABLE EXPENSES"},null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,O1,O2)","v":"APPENDIX B"},null,null,null,null," CALCULATION OF ALLOWABLE EXPENSES"," CALCUL DES DÉPENSES ADMISSIBLES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," CALCULATION OF ALLOWABLE EXPENSES",null,null,null,null,"APPENDIX B ",null," CALCUL DES DÉPENSES AUTORISÉES",null,null,null,"ANNEXE B "]
[]
[]
[null,null,{"$f":"IF(Eng_Fren=1,O6,P6)","v":"OTHER PROVINCIAL GOVERNMENT REVENUE:"},{"$f":"IF(Eng_Fren=1,S6,S7)","v":"Allocated"},{"$f":"IF(Eng_Fren=1,T6,T7)","v":"Unallocated"},{"$f":"IF(Eng_Fren=1,U6,U7)","v":"Total"},null,null,null,null,null,null,null,null,"OTHER PROVINCIAL GOVERNMENT REVENUE:","AUTRES RECETTES DU GOUVERNEMENT DU MANITOBA :",null,null,"Allocated","Unallocated","Total",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OTHER PROVINCIAL GOVERNMENT REVENUE:",null,null,null,null,null,null,"AUTRES RECETTES DU GOUVERNEMENT PROVINCIAL :"]
[null,null," Other Dept. of Education",null,null,null,null,null,{"$f":"IF(Eng_Fren=1,BF8,BL8)","v":"ALL REVENUES REPORTED ON THIS PAGE, EXCEPT THOSE SHADED, MUST BE DEDUCTED FROM TOTAL EXPENSES ON PAGE 30 UNLESS THERE ARE SPECIAL CIRCUMSTANCES WHICH WOULD MAKE AN ALLOCATION IMPRACTICAL OR INAPPROPRIATE.  IN THOSE LIMITED CASES, REASONS FOR NOT ALLOCATING MUST BE PROVIDED BELOW."},null,null,null,null,null," Other Dept. of Education"," Autres – Éducation",null,null,"Affectées","Non affectées","Total"]
[null,null,"   General Support Grant",null,{"$f":"F8","v":0},{"$f":"GSG","v":0},null,null,null,null,null,null,null,null,"   General Support Grant","   Subvention d'aide générale",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allocable","Non-allocable","Total",null,"ALL REVENUES REPORTED ON THIS PAGE, EXCEPT THOSE SHADED, MUST BE DEDUCTED FROM TOTAL EXPENSES ON PAGE 30 UNLESS THERE ARE SPECIAL CIRCUMSTANCES WHICH WOULD MAKE AN ALLOCATION IMPRACTICAL OR INAPPROPRIATE.  IN THOSE LIMITED CASES, REASONS FOR NOT ALLOCATING MUST BE PROVIDED BELOW.",null,null,"Pouvant être allouée","Ne pouvant pas être allouée","Total","TOUTES LES RECETTES DÉCLARÉES SUR CETTE PAGE, SAUF CELLES FIGURANT DANS LES CASES OMBRÉES, DOIVENT ÊTRE DÉDUITES DES DÉPENSES TOTALES À LA  PAGE 30 SAUF SI L'AFFECTATION DE FONDS N'EST NI PRATIQUE NI APPROPRIÉE EN RAISON DE CIRCONSTANCES SPÉCIALES. DANS CES CAS LIMITÉS, INDIQUER CI-DESSOUS LES RAISONS POUR LESQUELLES LES FONDS N'ONT PAS ÉTÉ AFFECTÉS."]
[null,null,"   Tax Incentive Grant",null,{"$f":"F9","v":0},{"$f":"TIG","v":0},null,null,null,null,null,null,null,null,"   Tax Incentive Grant","   Incitatif fiscal",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   General Support Grant",null,null,null,null,null,null,"   Subvention d'aide générale"]
[null,null,"   Property Tax Offset Grant",null,{"$f":"F10","v":0},{"$f":"TOG","v":0},null,null,null,null,null,null,null,null,"   Property Tax Offset Grant","   Subvention de compensation d’impôt foncier"]
[null,null,"   All other",{"$f":"F11-E11","v":0},null,{"$f":"ODE-SUM(F8:F10)","v":0},null,null,null,null,null,null,null,null,"   All other","   Autres",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   Tax Incentive Grant",null,null,null,null,null,null,"   Incitatif fiscal"]
[null,null," Other Provincial Government Departments",{"$f":"F12-E12","v":0},{"$f":"EPTC+STR","v":0},{"$f":"OPD","v":0},null,null,null,null,null,null,null,null," Other Provincial Government Departments"," Autres ministères du gouvernement du Manitoba",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   All other",null,null,null,null,null,null,"   Autres"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," Other Provincial Government Departments",null,null,null,null,null,null," Recettes d'autres ministères provinciaux"]
[null,null,{"$f":"IF(Eng_Fren=1,O14,P14)","v":"Total Revenue"},{"$f":"SUM(D11,D12)","v":0},{"$f":"SUM(E8:E12)","v":0},{"$f":"SUM(F8:F12)","v":0},null,null,{"$f":"IF(SUM(E14:F14)-ROUND(SUM(E14:F14),0)<>0,\"<=No decimals!\",\"\")","v":""},null,null,null,null,null,"Total Revenue","Total des recettes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total des recettes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Revenue",null,null,null,null,null,null,"Total des recettes"]
[]
[]
[null,null,{"$f":"IF(Eng_Fren=1,O18,P18)","v":"NON-PROVINCIAL SOURCES:"},{"$f":"D6","v":"Allocated"},{"$f":"E6","v":"Unallocated"},{"$f":"F6","v":"Total"},null,null,null,null,null,null,null,null,"NON-PROVINCIAL SOURCES:","SOURCES AUTRES QUE LE GOUVERNEMENT DU MANITOBA :"]
[null,null," Federal Government",null,null,null,null,null,null,null,null,null,null,null," Federal Government"," Gouvernement fédéral",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NON-PROVINCIAL SOURCES:",null,null,null,null,null,null,"SOURCES NON PROVINCIALES :"]
[null,null,"   Tuition Fees",{"$f":"F20","v":0},null,{"$f":"FEDTUIT","v":0},null,null,null,null,null,null,null,null,"   Tuition Fees","   Droits de scolarité"]
[null,null,"   All other",{"$f":"F21-E21","v":0},null,{"$f":"OPFEDREV-FEDTUIT","v":0},null,null,null,null,null,null,null,null,"   All other","   Autres"]
[null,null," Municipal Government",null,null,null,null,null,null,null,null,null,null,null," Municipal Government"," Administration municipale",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," Federal Government",null,null,null,null,null,null," Gouvernement fédéral"]
[null,null,"   Net Special Requirement",null,{"$f":"F23","v":0},{"$f":"NETSPECREQ","v":0},null,null,null,null,null,null,null,null,"   Net Special Requirement","   Fonds spéciaux nets",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   Tuition Fees",null,null,null,null,null,null,"   Droits de scolarité"]
[null,null,"   Other",{"$f":"F24-E24","v":0},null,{"$f":"MUNOTHR","v":0},null,null,{"$f":"$C$6","v":"OTHER PROVINCIAL GOVERNMENT REVENUE:"},null,null,null,null,null,"   Other","   Autres",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   All other",null,null,null,null,"OTHER PROVINCIAL GOVERNMENT REVENUE:",null,"   Autres",null,null,null,"AUTRES RECETTES DU GOUVERNEMENT PROVINCIAL :"]
[null,null," Other School Divisions",null,null,null,null,null,{"$f":"$C$14","v":"Total Revenue"},{"$f":"F14","v":0},null,null,null,null," Other School Divisions"," Autres divisions scolaires",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," Municipal Government",null,null,null,null,"    Total Revenue",null," Administration municipale",null,null,null,"Total Revenue"]
[null,null,{"$f":"IF(Eng_Fren=1,O26,P26)","v":"   Tuition Fees"},{"$f":"F26","v":0},null,{"$f":"OSDTUIT","v":0},null,null,"   Education Property Tax Credit",{"$f":"-EPTC","v":0},32,null,null,null,"   Tuition Fees","   Droits de scolarité"]
[null,null,"   Transfer Fees",{"$f":"F27","v":0},null,{"$f":"OSDTRANSFER","v":0},null,null,"   School Tax Rebate",{"$f":"-STR","v":0},null,null,null,null,"   Transfer Fees","   Frais de transfert",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   Special Requirement less Property Tax Credit",null,null,null,null,"    Education Property Tax Credit",null,"   Fonds spéciaux moins crédit d'impôt foncier",null,null,null,"   Education Property Tax Credit"]
[null,null,"   Residual Fees",{"$f":"F28","v":0},null,{"$f":"OSDRESIDUAL","v":0},null,null,"   Tax Incentive Grant",{"$f":"-TIG","v":0},null,null,null,null,"   Residual Fees","   Frais supplémentaires",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   Other",null,null,null,null,"    Tax Incentive Grant",null,"   Autres",null,null,null,"   Tax Incentive Grant"]
[32,null,"   All other",{"$f":"F29-E29","v":0},null,{"$f":"SUM('Other Rev'!G25:'Other Rev'!G28)","v":0},null,null,"   Property Tax Offset Grant",{"$f":"-TOG","v":0},null,null,null,null,"   All other","   Autres",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," Other School Divisions",null,null,null,null,"     PROVINCIAL REVENUE FOR EQUALIZATION",null," Autres divisions scolaires",null,null,null,"Recettes provinciales pour péréquation "]
[null,null," First Nations",null,null,null,null,null,{"$f":"IF(Eng_Fren=1,BF30,BL30)","v":"     PROVINCIAL REVENUE FOR EQUALIZATION"},{"$f":"SUM(J25:J29)","v":0},null,null,null,null," First Nations"," Premières nations",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   Transfer Fees",null,null,null,null,"     PROVINCIAL REVENUE FOR EQUALIZATION",null,"   Frais de transfert",null,null,null,"(elles doivent correspondre aux autres recettes du gouvernement provincial)"]
[null,null,"   Tuition Fees",{"$f":"F31","v":0},null,{"$f":"BANDTUIT","v":0},null,null,{"$f":"IF(Eng_Fren=1,BF31,BL31)","v":"      (to agree with Other Provincial Gov't Revenue on page 30)"},null,null,null,null,null,"   Tuition Fees","   Droits de scolarité",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   Residual Fees",null,null,null,null,"      (to agree with Other Provincial Gov't Revenue on page 30)",null,"   Frais supplémentaires"]
[null,null,"   All other",{"$f":"F32-E32","v":0},null,{"$f":"OPFNATIONREV-BANDTUIT","v":0},null,null,null,null,null,null,null,null,"   All other","   Autres",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   All other",null,null,null,null,null,null,"   Autres",null,null,null,"SOURCES NON PROVINCIALES :"]
[null,null," Private Organizations and Individuals",null,null,null,null,null,{"$f":"$C$18","v":"NON-PROVINCIAL SOURCES:"},null,null,null,null,null," Private Organizations and Individuals"," Particuliers et organismes privés",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," First Nations",null,null,null,null,"NON-PROVINCIAL SOURCES:",null," Premières nations",null,null,null,"Total des frais pouvant être allouée"]
[null,null,"   Tuition Fees",{"$f":"F34-E34","v":0},null,{"$f":"SUM('Other Rev'!G38:G41)","v":0},null,null,{"$f":"IF(Eng_Fren=1,BF34,BL34)","v":"     TOTAL ALLOCABLE FEES"},{"$f":"SUM(FEDTUIT,OSDTRANSFER,OSDRESIDUAL,BANDTUIT,OSDTUIT,D34)","v":0},null,null,null,null,"   Tuition Fees","   Droits de scolarité",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   Tuition Fees",null,null,null,null,"     TOTAL ALLOCABLE FEES",null,"   Droits de scolarité",null,null,null,"(Frais supplémentaires,  de scolarité, et de transfert)"]
[null,null,"   Ancillary Services",{"$f":"F35-E35","v":0},null,{"$f":"SUM('Other Rev'!G42:G49)","v":0},null,null,{"$f":"IF(Eng_Fren=1,BF35,BL35)","v":"      (Tuition, Transfer and Residual Fees)"},null,null,null,null,null,"   Ancillary Services","   Services auxiliaires",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   All other",null,null,null,null,"      (Tuition, Transfer and Residual Fees)",null,"   Autres"]
[null,null," Other Sources",null,null,null,null,null,{"$f":"IF(Eng_Fren=1,BF36,BL33)","v":"     "},null,null,null,null,null," Other Sources"," Autres sources",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," Private Organizations and Individuals",null,null,null,null,"     ",null," Particuliers et organismes privés"]
[null,null,"   Interest",null,{"$f":"F37","v":0},{"$f":"OTHRINT","v":0},null,null,null,null,null,null,null,null,"   Interest","   Intérêts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   Tuition Fees",null,null,null,null,null,null,"   Droits de scolarité",null,null,null,"Total des autres recettes pouvant être allouée"]
[null,null,"   Donations",{"$f":"F38-E38","v":0},null,{"$f":"DONATION","v":0},null,null,{"$f":"IF(Eng_Fren=1,BF38,BL38)","v":"     TOTAL ALLOCABLE OTHER REVENUE"},{"$f":"D41-J34","v":0},null,null,null,null,"   Donations","   Dons",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   Ancillary Services",null,null,null,null,"     TOTAL ALLOCABLE OTHER REVENUE",null,"   Services auxiliaires",null,null,null,"(il doit correspondre au total des autres recettes à la page 30)"]
[null,null,"   Other",{"$f":"F39-E39","v":0},null,{"$f":"OPOTHERREV-OTHRINT-DONATION","v":0},null,null,{"$f":"IF(Eng_Fren=1,BF39,BL39)","v":"     (to agree with total other revenue on page 30)"},null,null,null,null,null,"   Other","   Autres",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," Other Sources",null,null,null,null,"     (to agree with total other revenue on page 30)",null," Autres sources"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   Interest",null,null,null,null,null,null,"   Intérêts"]
[null,null,{"$f":"IF(Eng_Fren=1,O41,P41)","v":"Total Revenue"},{"$f":"SUM(D20:D39)","v":0},{"$f":"SUM(E20:E39)","v":0},{"$f":"SUM(F20:F39)","v":0},null,null,null,null,null,null,null,null,"Total Revenue","Total des recettes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   Donations",null,null,null,null,null,null,"   Dons",null,null,null,"TOTAL SOURCES NON PROVINCIALES POUVANT ÊTRE ALLOUÉE"]
[null,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,BF42,BL42)","v":"TOTAL ALLOCABLE  NON-PROV. SOURCES"},{"$f":"J34+J38","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   Other",null,null,null,null,"TOTAL ALLOCABLE  NON-PROV. SOURCES",null,"   Autres"]
[null,null,null,null,null,{"$f":"IF(SUM(E41:F41)-ROUND(SUM(E41:F41),0)<>0,\"No decimals!\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Revenue"]

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[{"$f":"DIVNAME&\" : \"&Title","v":" : 2024/2025 Financial Statements"},null,null,null,null,null,null,null,null,null,"Appendix 3 "]
[" CALCULATION OF NET EXPENSES (SPECIAL REQUIREMENT)"]
[" - Optional for Division/District use only -"]
[null,null,"  LESS : "]
[]
[null,null,null,null,null,null,"OTHER","TOTAL",null,null,"NET"]
[null,null,null,null,null,"OTHER","PROVINCIAL","PROVINCIAL","NON -","CURRENT","EXPENSES"]
[null,"TOTAL","BASE","CATEGORICAL","EQUALIZATION","PROGRAM","GOVERNMENT","GOVERNMENT","PROVINCIAL","YEAR","(SPECIAL"]
["    FUNCTION / PROGRAM","EXPENSES","SUPPORT","SUPPORT","SUPPORT","SUPPORT","REVENUE","REVENUE","SOURCES","SURPLUS","REQUIREMENT)"]
[" 100 Regular Instruction ",{"$f":"_OE100","v":0},null,null,null,null,null,{"$f":"SUM(C10:G10)","v":0},null,null,{"$f":"B10-SUM(H10:J10)","v":0}]
[" 210 - 260 Student Support Services",{"$f":"_OE200-_OE270","v":0},null,null,null,null,null,{"$f":"SUM(C11:G11)","v":0},null,null,{"$f":"B11-SUM(H11:J11)","v":0}]
[" 270 Counselling and Guidance",{"$f":"_OE270","v":0},null,null,null,null,null,{"$f":"SUM(C12:G12)","v":0},null,null,{"$f":"B12-SUM(H12:J12)","v":0}]
[" 300 Adult Learning Centres",{"$f":"_OE300","v":0},null,null,null,null,null,{"$f":"SUM(C13:G13)","v":0},null,null,{"$f":"B13-SUM(H13:J13)","v":0}]
[" 400 Community Education and Services",{"$f":"_OE400","v":0},null,null,null,null,null,{"$f":"SUM(C14:G14)","v":0},null,null,{"$f":"B14-SUM(H14:J14)","v":0}]
[" 500 Administration",{"$f":"_OE500","v":0}]
[" 605 Curriculum Consulting Admin.",{"$f":"_OE605","v":0},null,null,null,null,null,{"$f":"SUM(C16:G16)","v":0},null,null,{"$f":"B16-SUM(H16:J16)","v":0}]
[" 610 Curriculum Consulting",{"$f":"_OE610","v":0},null,null,null,null,null,{"$f":"SUM(C17:G17)","v":0},null,null,{"$f":"B17-SUM(H17:J17)","v":0}]
[" 620 Library / Media Centre",{"$f":"_OE620","v":0},null,null,null,null,null,0,null,null,0]
[" 630 Professional and Staff Development",{"$f":"_OE630","v":0},null,null,null,null,null,0,null,null,0]
[" 680 Other",{"$f":"_OE680","v":0},null,null,null,null,null,0,null,null,0]
[" 700 Transportation of Pupils",{"$f":"_OE700","v":0},null,null,null,null,null,0,null,null,0]
[" 800 Operations and Maintenance",{"$f":"_OE800","v":0},null,null,null,null,null,0,null,null,0]
[" 900 Fiscal",{"$f":"_OE900","v":0},null,null,null,null,null,{"$f":"E23+G23","v":0},null,null,{"$f":"B23-H23-I23","v":0}]
["       Net Interfund Transfers",{"$f":"NETTRANS","v":0},null,null,null,null,null,{"$f":"F24+G24","v":0},null,null,{"$f":"B24-SUM(H24:J24)","v":0}]
["UNALLOCATED REVENUE/FUNDING"]
[]
["     TOTAL (including interfund transfers)",{"$f":"SUM(B10:B15,B16:B24)","v":0},{"$f":"SUM(C10:C14,C16:C22)","v":0},{"$f":"SUM(D10:D14,D16:D22)","v":0},{"$f":"SUM(E10:E14,E16:E23)","v":0},{"$f":"SUM(F10:F14,F16:F22,F24)","v":0},{"$f":"SUM(G10:G14,G16:G24)","v":0},{"$f":"SUM(H10:H14,H16:H24)","v":0},{"$f":"SUM(I10:I14,I16:I25)","v":0},{"$f":"SUM(J10:J14,J16:J22,J24,J25)","v":0},{"$f":"SUM(K10:K14,K16:K24)","v":0}]

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[{"$f":"DIVNAME&\" : \"&Title","v":" : 2024/2025 Financial Statements"},null,null,null,null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-08-21T11:54:18.130"}]
[]
[null,"SENIOR STAFF ALLOCATION (UNAUDITED)",null,null,null,null,"Appendix 2 "]
[]
[null," Position:"," Position:"," Position:"," Position:"," Position:"," Position:"]
[]
[]
[]
[null,"%","%","%","%","%","%"]
[" 100  Regular Instruction "]
[" 200  Student Support Services"]
[" 300  Adult Learning Centres"]
[" 400  Community, Education and Services"]
[" 500  Administration"]
[" 600  Instructional and Pupil Support Services"]
[" 700  Transportation of Pupils"]
[" 800  Operations and Maintenance"]
[]
["     TOTAL (must add to 100%)",{"$f":"SUM(B10:B17)","v":0},0,0,0,0,0]
[]
[]
["Notes:  To be completed for senior staff allocated to more than one function per the above table."]
["             Senior staff includes superintendents and secretary-treasurers and one reporting level down."]
["             Refer to Allocation Rule 1(b) on page 11.1 of the FRAME Manual."]

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[null,null,{"$f":"IF(Eng_Fren=1,I17,J17)","v":"R3G 0T3"},null,null,null,null,null,"R3G 0T3","R3G 0T3"]
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[null,{"$f":"IF(Eng_Fren=1,G1,I1)","v":"EXPENSE DEFINITIONS"},null,null,null,null,"EXPENSE DEFINITIONS",null,"DÉFINITIONS DES DÉPENSES"]
[null,null,null,null,null,null,"Operating Fund",null,"Fonds d'administration générale"]
[null,{"$f":"IF(Eng_Fren=1,G3,I3)","v":"Operating Fund  - consists of the nine functions defined below:"},null,null,null,null,"Operating Fund  - consists of the nine functions defined below:",null,"Fonds d'administration générale - Composé de neuf fonctions telles qu'elles sont décrites ci-dessous :"]
[]
[null,{"$f":"IF(Eng_Fren=1,G5,I5)","v":"Function 100  - "},{"$f":"IF(Eng_Fren=1,H5,J5)","v":"Regular Instruction - Consists of costs related directly to the K - 12 classroom, e.g. teachers, educational "},null,null,null,"Function 100  - ","Regular Instruction - Consists of costs related directly to the K - 12 classroom, e.g. teachers, educational ","Fonction 100 - ","Enseignement ordinaire - Coûts directement liés aux salles de classe de la maternelle à la 12e année (p. ex., le "]
[null,{"$f":"IF(Eng_Fren=1,G6,I6)","v":"assistants, textbooks (incl. e-books), related supplies, services, and equipment such as desks, chairs, tables, audio visual "},null,null,null,null,"assistants, textbooks (incl. e-books), related supplies, services, and equipment such as desks, chairs, tables, audio visual ",null,"personnel enseignant, les auxiliaires, les manuels scolaires – y inclus les livres électroniques – les fournitures, les services et le "]
[null,{"$f":"IF(Eng_Fren=1,G7,I7)","v":"equipment and computers. Includes costs related to Gifted students, International Baccalaureate, Advanced Placement,"},null,null,null,null,"equipment and computers. Includes costs related to Gifted students, International Baccalaureate, Advanced Placement,",null,"matériel tel que les bureaux, les chaises, les tables, l’équipement audiovisuel et les ordinateurs). Comprend les coûts liés aux "]
[null,{"$f":"IF(Eng_Fren=1,G8,I8)","v":"university offered and correspondence courses, and enrichment activities that are generalized in nature. Also includes school "},null,null,null,null,"university offered and correspondence courses, and enrichment activities that are generalized in nature. Also includes school ",null,"programmes pour élèves doués, au baccalauréat international, au programme de reclassement dans les classes supérieures, "]
[null,{"$f":"IF(Eng_Fren=1,G9,I9)","v":"based administration costs including principals, vice-principals, and support staff."},null,null,null,null,"based administration costs including principals, vice-principals, and support staff.",null,"aux cours offerts par une université ou par correspondance et aux activités d’enrichissement générales. Les coûts administratifs "]
[null,{"$f":"IF(Eng_Fren=1,G10,I10)","v":0},null,null,null,null,null,null,"scolaires, comme ceux liés aux directions d’école, aux directions adjointes et au personnel de soutien, sont également compris."]
[]
[null,{"$f":"IF(Eng_Fren=1,G12,I12)","v":"Function 200 - "},{"$f":"IF(Eng_Fren=1,H12,J12)","v":"Student Support Services - Consists of costs specifically related to students who have exceptional learning "},null,null,null,"Function 200 - ","Student Support Services - Consists of costs specifically related to students who have exceptional learning ","Fonction 200 - ","Services de soutien aux élèves - Comprend les coûts expressément liés aux élèves qui ont des besoins "]
[null,{"$f":"IF(Eng_Fren=1,G13,I13)","v":"needs, as well as counselling and guidance and resource costs for all students.  Students with  exceptional learning needs are "},null,null,null,null,"needs, as well as counselling and guidance and resource costs for all students.  Students with  exceptional learning needs are ",null,"d'apprentissage exceptionnels et les coûts des services d'orientation, de consultation et d'orthopédagogie pour tous les élèves. "]
[null,{"$f":"IF(Eng_Fren=1,G14,I14)","v":"students who have physical, cognitive, sensory, or emotional/behavioural disabilities. These costs would include special"},null,null,null,null,"students who have physical, cognitive, sensory, or emotional/behavioural disabilities. These costs would include special",null,"Les élèves qui ont des besoins d'apprentissage exceptionnels sont ceux qui ont des déficiences physiques, cognitives, "]
[null,{"$f":"IF(Eng_Fren=1,G15,I15)","v":"education and resource teachers, special needs educational assistants, counsellors, clinicians, and 'related and appropriate"},null,null,null,null,"education and resource teachers, special needs educational assistants, counsellors, clinicians, and 'related and appropriate",null,"sensorielles, affectives. Ces coûts comprennent les éducateurs spécialisés et les orthopédagogues, les aides-enseignants"]
[null,{"$f":"IF(Eng_Fren=1,G16,I16)","v":"services (e.g. occupational therapists), supplies, textbooks, materials, equipment and software.  Special education co-ordinators"},null,null,null,null,"services (e.g. occupational therapists), supplies, textbooks, materials, equipment and software.  Special education co-ordinators",null,"de l'enfance en difficulté, les conseillers, les spécialistes et les services connexes et appropriés (p. ex. ergothérapeutes), les"]
[null,{"$f":"IF(Eng_Fren=1,G17,I17)","v":"or student services administrators and clerical staff are also included."},null,null,null,null,"or student services administrators and clerical staff are also included.",null," fournitures, les manuels scolaires, le matériel, l'équipement et les manuels scolaires, le matériel, l'équipement et les logiciels. "]
[null,{"$f":"IF(Eng_Fren=1,\"\",I18)","v":""},null,null,null,null,null,null,"Ils comprennent aussi les coordonnateurs de l'enseignement à l'enfance en difficulté, les administrateurs des services"]
[null,{"$f":"IF(Eng_Fren=1,\"\",I19)","v":""},null,null,null,null,null,null,"aux élèves et le personnel de bureau."]
[]
[null,{"$f":"IF(Eng_Fren=1,G21,I21)","v":"Function 300 - "},{"$f":"IF(Eng_Fren=1,H21,J21)","v":"Adult Learning Centres - Consists of costs related to Adult Learning Centres (ALC) owned and operated"},null,null,null,"Function 300 - ","Adult Learning Centres - Consists of costs related to Adult Learning Centres (ALC) owned and operated","Fonction 300 - ","Centres d'apprentissage pour adultes - Comprend les coûts liés aux centres d'apprentissage pour adultes "]
[null,{"$f":"IF(Eng_Fren=1,G22,I22)","v":"by school divisions, including \"hybrid\" facilities that serve both adults and regular K-12 students.  ALC's offer adult centred "},null,null,null,null,"by school divisions, including \"hybrid\" facilities that serve both adults and regular K-12 students.  ALC's offer adult centred ",null,"appartenant aux divisions scolaires et administrés par celles-ci, y compris les installations à double vocation qui accueillent à la fois "]
[null,{"$f":"IF(Eng_Fren=1,G23,I23)","v":"programs in which adult education principles and practices are applied to curriculum and program delivery. Does not  include"},null,null,null,null,"programs in which adult education principles and practices are applied to curriculum and program delivery. Does not  include",null,"des étudiants adultes et des élèves de la maternelle à la 12e année ordinaires. Les centres offrent des programmes axés sur les "]
[null,{"$f":"IF(Eng_Fren=1,G24,I24)","v":"costs associated with adults in the regular classroom. Also, does not include costs associated with ALC's that are governed by "},null,null,null,null,"costs associated with adults in the regular classroom. Also, does not include costs associated with ALC's that are governed by ",null,"adultes; les programmes d'études et la prestation des programmes tiennent compte des principes et des pratiques de l'éducation des "]
[null,{"$f":"IF(Eng_Fren=1,G25,I25)","v":"their own board of directors."},null,null,null,null,"their own board of directors.",null,"adultes. Les coûts liés aux adultes qui font partie d’une salle de classe ordinaire ne sont pas inclus. De plus, les coûts liés aux "]
[null,{"$f":"IF(Eng_Fren=1,\"\",I26)","v":""},null,null,null,null,null,null,"centres qui sont administrés par leur propre conseil d’administration ne sont pas compris."]
[]
[null,{"$f":"IF(Eng_Fren=1,G28,I28)","v":"Function 400 - "},{"$f":"IF(Eng_Fren=1,H28,J28)","v":"Community Education and Services - Consists of costs related to providing services (such as community "},null,null,null,"Function 400 - ","Community Education and Services - Consists of costs related to providing services (such as community ","Fonction 400 -","Éducation et services communautaires – Comprend les coûts liés à la prestation des services (p. ex., "]
[null,{"$f":"IF(Eng_Fren=1,G29,I29)","v":"use of facilities and gym rentals) and non-credit courses to community groups and individuals. Includes pre-kindergarten "},null,null,null,null,"use of facilities and gym rentals) and non-credit courses to community groups and individuals. Includes pre-kindergarten ",null,"l'utilisation des installations par les membres de la collectivité et la location du gymnase) et à l'offre de cours non crédités "]
[null,{"$f":"IF(Eng_Fren=1,G30,I30)","v":"education."},null,null,null,null,"education.",null,"aux groupes et aux membres de la collectivité. Ces coûts comprennent l'enseignement de la prématernelle."]
[]
[null,{"$f":"IF(Eng_Fren=1,G32,I32)","v":"Function 500 - "},{"$f":"IF(Eng_Fren=1,H32,J32)","v":"Divisional Administration - Consists of costs related to the administration of the school division including"},null,null,null,"Function 500 - ","Divisional Administration - Consists of costs related to the administration of the school division including","Fonction 500 -","Administration de la division – Comprend les coûts liés à l'administration divisionnaire, y compris ceux liés "]
[null,{"$f":"IF(Eng_Fren=1,G33,I33)","v":"the board of trustees and the superintendent's and secretary-treasurer's departments. "},null,null,null,null,"the board of trustees and the superintendent's and secretary-treasurer's departments. ",null,"aux commissaires, aux directeurs généraux et aux secrétaires-trésoriers."]
[]
[null,{"$f":"IF(Eng_Fren=1,G35,I35)","v":"Function 600 - "},{"$f":"IF(Eng_Fren=1,H35,J35)","v":"Instructional and Other Support Services - Consists of costs related to support services for students, "},null,null,null,"Function 600 - ","Instructional and Other Support Services - Consists of costs related to support services for students, ","Fonction 600 -","Services pédagogiques et autres services de soutien – Comprend les coûts liés aux services de soutien "]
[null,{"$f":"IF(Eng_Fren=1,G36,I36)","v":"teaching staff and the educational process, such as libraries/media centers, professional development, and curriculum "},null,null,null,null,"teaching staff and the educational process, such as libraries/media centers, professional development, and curriculum ",null,"des élèves, du personnel enseignant et du processus éducationnel, tels que les bibliothèques et les médiathèques, le "]
[null,{"$f":"IF(Eng_Fren=1,G37,I37)","v":"consulting and development."},null,null,null,null,"consulting and development.",null,"perfectionnement professionnel, la consultation en matière de programmes d'études et l'élaboration de programmes d'études."]
[]
[null,{"$f":"IF(Eng_Fren=1,G39,I39)","v":"Function 700 - "},{"$f":"IF(Eng_Fren=1,H39,J39)","v":"Transportation of Pupils - Consists of all costs, including supervisory and clerical personnel, related to the "},null,null,null,"Function 700 - ","Transportation of Pupils - Consists of all costs, including supervisory and clerical personnel, related to the ","Fonction 700 -","Transport des élèves – Comprend tous les coûts liés au transport des élèves, y compris le personnel surveillant "]
[null,{"$f":"IF(Eng_Fren=1,G40,I40)","v":"transportation of pupils.  Does not include the purchase of school buses over $20,000 per unit as they are recorded in the"},null,null,null,null,"transportation of pupils.  Does not include the purchase of school buses over $20,000 per unit as they are recorded in the",null,"et de bureau. Ces coûts ne comprennent pas l'achat des autobus scolaires de plus de 20 000 $ (prix unitaire) puisque "]
[null,{"$f":"IF(Eng_Fren=1,TRIM(G41),I41)","v":"capital fund."},null,null,null,null," capital fund.",null,"ceux-ci fig"]
[]
[null,{"$f":"IF(Eng_Fren=1,G43,I43)","v":"Function 800 - "},{"$f":"IF(Eng_Fren=1,H43,J43)","v":"Operations and Maintenance - Consists of all costs, including supervisory and clerical personnel, related to the "},null,null,null,"Function 800 - ","Operations and Maintenance - Consists of all costs, including supervisory and clerical personnel, related to the ","Fonction 800 -","Fonctionnement et entretien – Comprend tous les coûts liés à l'entretien et aux réparations mineures des "]
[null,{"$f":"IF(Eng_Fren=1,G44,I44)","v":"upkeep, maintenance and minor repair of all school division buildings and grounds.  Includes utilities, taxes, insurance and "},null,null,null,null,"upkeep, maintenance and minor repair of all school division buildings and grounds.  Includes utilities, taxes, insurance and ",null,"bâtiments et terrains divisionnaires, y compris les coûts liés au personnel surveillant et de bureau. Ces coûts comprennent les "]
[null,{"$f":"IF(Eng_Fren=1,G45,I45)","v":"supplies.  Does not include capital costs."},null,null,null,null,"supplies.  Does not include capital costs.",null,"services publics, les impôts, l'assurance et les fournitures, mais ne comprennent pas les dépenses en immobilisations."]
[]
[null,{"$f":"IF(Eng_Fren=1,G47,I47)","v":"Function 900 - "},{"$f":"IF(Eng_Fren=1,H47,J47)","v":"Fiscal - Consists of short-term loan interest, bank charges, bad debts expense and the Health and Education "},null,null,null,"Function 900 - ","Fiscal - Consists of short-term loan interest, bank charges, bad debts expense and the Health and Education ","Fonction 900 -","Frais et taxes - Comprend les coûts liés aux intérêts des prêts à court terme, aux frais bancaires, aux créances"]
[null,{"$f":"IF(Eng_Fren=1,G48,I48)","v":"Levy."},null,null,null,null,"Levy.",null,"douteuses et à la taxe d'aide à la santé et à l'éducation."]

{"sheet":"Definitions (Letter)","index":52,"n_rows":48,"n_cols":10,"rows_kept":48,"cut":false,"hidden":false,"merged":[[40,8,40,9],[39,8,39,9],[36,8,36,9],[18,8,18,9],[29,1,29,2],[28,6,28,7],[25,1,25,2],[32,8,32,9],[32,1,32,2],[24,8,24,9],[29,8,29,9],[25,8,25,9],[35,8,35,9],[32,6,32,7],[22,8,22,9],[35,1,35,2],[36,1,36,2],[36,6,36,7],[0,1,0,2],[2,1,2,2],[5,6,5,7],[22,6,22,7],[21,6,21,7],[35,6,35,7],[6,6,6,7],[7,6,7,7],[8,6,8,7],[21,1,21,2],[17,1,17,2],[18,1,18,2],[5,8,5,9],[5,1,5,2],[12,1,12,2],[16,8,16,9],[14,1,14,2],[13,8,13,9],[14,6,14,7],[6,8,6,9],[7,8,7,9],[14,8,14,9],[15,1,15,2],[8,8,8,9],[28,8,28,9],[28,1,28,2],[24,1,24,2],[12,6,12,7],[13,6,13,7],[13,1,13,2],[12,8,12,9],[22,1,22,2],[16,1,16,2],[15,6,15,7],[15,8,15,9],[17,8,17,9],[23,6,23,7],[24,6,24,7],[23,1,23,2],[21,8,21,9],[43,8,43,9],[44,8,44,9],[47,1,47,2],[47,8,47,9],[43,1,43,2],[44,1,44,2],[43,6,43,7],[44,6,44,7],[50,1,52,1],[40,1,40,2],[39,1,39,2],[40,6,40,7],[39,6,39,7]]}
[null,{"$f":"IF(Eng_Fren=1,G1,I1)","v":"EXPENSE DEFINITIONS"},null,null,null,null,"EXPENSE DEFINITIONS",null,"DÉFINITIONS DES DÉPENSES"]
[]
[null,{"$f":"IF(Eng_Fren=1,G3,I3)","v":"Operating Fund - consists of the nine functions defined below:"},null,null,null,null,"Operating Fund - consists of the nine functions defined below:",null,"Fonds d'administration générale - Composé de neuf fonctions telles qu'elles sont décrites ci-dessous :"]
[]
[null,{"$f":"IF(Eng_Fren=1,G5,I5)","v":"Function 100  - "},{"$f":"IF(Eng_Fren=1,H5,J5)","v":"Regular Instruction - Consists of costs related directly to the K - 12 classroom, e.g. teachers, educational "},null,null,null,"Function 100  - ","Regular Instruction - Consists of costs related directly to the K - 12 classroom, e.g. teachers, educational ","Fonction 100 - ","Enseignement ordinaire - Coûts directement liés aux salles de classe de la maternelle à la 12e année (p. ex., le "]
[null,{"$f":"IF(Eng_Fren=1,G6,I6)","v":"assistants, textbooks (incl. e-books), related supplies, services, and equipment such as desks, chairs, tables, audio visual "},null,null,null,null,"assistants, textbooks (incl. e-books), related supplies, services, and equipment such as desks, chairs, tables, audio visual ",null,"personnel enseignant, les auxiliaires, les manuels scolaires – y inclus les livres électroniques – les fournitures, les services et le "]
[null,{"$f":"IF(Eng_Fren=1,G7,I7)","v":"equipment and computers. Includes costs related to Gifted students, International Baccalaureate, Advanced Placement,"},null,null,null,null,"equipment and computers. Includes costs related to Gifted students, International Baccalaureate, Advanced Placement,",null,"matériel tel que les bureaux, les chaises, les tables, l’équipement audiovisuel et les ordinateurs). Comprend les coûts liés aux "]
[null,{"$f":"IF(Eng_Fren=1,G8,I8)","v":"university offered and correspondence courses, and enrichment activities that are generalized in nature. Also includes school "},null,null,null,null,"university offered and correspondence courses, and enrichment activities that are generalized in nature. Also includes school ",null,"programmes pour élèves doués, au baccalauréat international, au programme de reclassement dans les classes supérieures, "]
[null,{"$f":"IF(Eng_Fren=1,G9,I9)","v":"based administration costs including principals, vice-principals, and support staff."},null,null,null,null,"based administration costs including principals, vice-principals, and support staff.",null,"aux cours offerts par une université ou par correspondance et aux activités d’enrichissement générales. Les coûts administratifs "]
[null,{"$f":"IF(Eng_Fren=1,G10,I10)","v":0},null,null,null,null,null,null,"scolaires, comme ceux liés aux directions d’école, aux directions adjointes et au personnel de soutien, sont également compris."]
[]
[null,{"$f":"IF(Eng_Fren=1,G12,I12)","v":"Function 200 - "},{"$f":"IF(Eng_Fren=1,H12,J12)","v":"Student Support Services - Consists of costs specifically related to students who have exceptional learning "},null,null,null,"Function 200 - ","Student Support Services - Consists of costs specifically related to students who have exceptional learning ","Fonction 200 - ","Services de soutien aux élèves - Comprend les coûts expressément liés aux élèves qui ont des besoins "]
[null,{"$f":"IF(Eng_Fren=1,G13,I13)","v":"needs, as well as counselling and guidance and resource costs for all students.  Students with  exceptional learning needs are "},null,null,null,null,"needs, as well as counselling and guidance and resource costs for all students.  Students with  exceptional learning needs are ",null,"d'apprentissage exceptionnels et les coûts des services d'orientation, de consultation et d'orthopédagogie pour tous les élèves. "]
[null,{"$f":"IF(Eng_Fren=1,G14,I14)","v":"students who have physical, cognitive, sensory, or emotional/behavioural disabilities. These costs would include special"},null,null,null,null,"students who have physical, cognitive, sensory, or emotional/behavioural disabilities. These costs would include special",null,"Les élèves qui ont des besoins d'apprentissage exceptionnels sont ceux qui ont des déficiences physiques, cognitives, "]
[null,{"$f":"IF(Eng_Fren=1,G15,I15)","v":"education and resource teachers, special needs educational assistants, counsellors, clinicians, and 'related and appropriate"},null,null,null,null,"education and resource teachers, special needs educational assistants, counsellors, clinicians, and 'related and appropriate",null,"sensorielles, affectives. Ces coûts comprennent les éducateurs spécialisés et les orthopédagogues, les aides-enseignants"]
[null,{"$f":"IF(Eng_Fren=1,G16,I16)","v":"services (e.g. occupational therapists), supplies, textbooks, materials, equipment and software.  Special education co-ordinators"},null,null,null,null,"services (e.g. occupational therapists), supplies, textbooks, materials, equipment and software.  Special education co-ordinators",null,"de l'enfance en difficulté, les conseillers, les spécialistes et les services connexes et appropriés (p. ex. ergothérapeutes), les"]
[null,{"$f":"IF(Eng_Fren=1,G17,I17)","v":"or student services administrators and clerical staff are also included."},null,null,null,null,"or student services administrators and clerical staff are also included.",null," fournitures, les manuels scolaires, le matériel, l'équipement et les manuels scolaires, le matériel, l'équipement et les logiciels. "]
[null,{"$f":"IF(Eng_Fren=1,\"\",I18)","v":""},null,null,null,null,null,null,"Ils comprennent aussi les coordonnateurs de l'enseignement à l'enfance en difficulté, les administrateurs des services"]
[null,{"$f":"IF(Eng_Fren=1,\"\",I19)","v":""},null,null,null,null,null,null,"aux élèves et le personnel de bureau."]
[]
[null,{"$f":"IF(Eng_Fren=1,G21,I21)","v":"Function 300 - "},{"$f":"IF(Eng_Fren=1,H21,J21)","v":"Adult Learning Centres - Consists of costs related to Adult Learning Centres (ALC) owned and operated"},null,null,null,"Function 300 - ","Adult Learning Centres - Consists of costs related to Adult Learning Centres (ALC) owned and operated","Fonction 300 - ","Centres d'apprentissage pour adultes - Comprend les coûts liés aux centres d'apprentissage pour adultes "]
[null,{"$f":"IF(Eng_Fren=1,G22,I22)","v":"by school divisions, including \"hybrid\" facilities that serve both adults and regular K-12 students.  ALC's offer adult centred "},null,null,null,null,"by school divisions, including \"hybrid\" facilities that serve both adults and regular K-12 students.  ALC's offer adult centred ",null,"appartenant aux divisions scolaires et administrés par celles-ci, y compris les installations à double vocation qui accueillent à la fois "]
[null,{"$f":"IF(Eng_Fren=1,G23,I23)","v":"programs in which adult education principles and practices are applied to curriculum and program delivery. Does not  include"},null,null,null,null,"programs in which adult education principles and practices are applied to curriculum and program delivery. Does not  include",null,"des étudiants adultes et des élèves de la maternelle à la 12e année ordinaires. Les centres offrent des programmes axés sur les "]
[null,{"$f":"IF(Eng_Fren=1,G24,I24)","v":"costs associated with adults in the regular classroom. Also, does not include costs associated with ALC's that are governed by "},null,null,null,null,"costs associated with adults in the regular classroom. Also, does not include costs associated with ALC's that are governed by ",null,"adultes; les programmes d'études et la prestation des programmes tiennent compte des principes et des pratiques de l'éducation des "]
[null,{"$f":"IF(Eng_Fren=1,G25,I25)","v":"their own board of directors."},null,null,null,null,"their own board of directors.",null,"adultes. Les coûts liés aux adultes qui font partie d’une salle de classe ordinaire ne sont pas inclus. De plus, les coûts liés aux "]
[null,{"$f":"IF(Eng_Fren=1,\"\",I26)","v":""},null,null,null,null,null,null,"centres qui sont administrés par leur propre conseil d’administration ne sont pas compris."]
[]
[null,{"$f":"IF(Eng_Fren=1,G28,I28)","v":"Function 400 - "},{"$f":"IF(Eng_Fren=1,H28,J28)","v":"Community Education and Services - Consists of costs related to providing services (such as community use "},null,null,null,"Function 400 - ","Community Education and Services - Consists of costs related to providing services (such as community use ","Fonction 400 -","Éducation et services communautaires - Comprend les coûts liés à la prestation des services (p. ex., l'utilisation "]
[null,{"$f":"IF(Eng_Fren=1,G29,I29)","v":"of facilities and gym rentals) and non-credit courses to community groups and individuals. Includes pre-kindergarten education."},null,null,null,null,"of facilities and gym rentals) and non-credit courses to community groups and individuals. Includes pre-kindergarten education.",null,"des installations par les membres de la collectivité et la location du gymnase) et à l'offre de cours non crédités aux groupes et "]
[null,{"$f":"IF(Eng_Fren=1,\"\",I30)","v":""},null,null,null,null,null,null,"aux membres de la collectivité. Ces coûts comprennent l'enseignement de la prématernelle."]
[]
[null,{"$f":"IF(Eng_Fren=1,G32,I32)","v":"Function 500 - "},{"$f":"IF(Eng_Fren=1,H32,J32)","v":"Divisional Administration - Consists of costs related to the administration of the school division including the "},null,null,null,"Function 500 - ","Divisional Administration - Consists of costs related to the administration of the school division including the ","Fonction 500 -","Administration de la division - Comprend les coûts liés à l'administration divisionnaire, y compris ceux liés aux "]
[null,{"$f":"IF(Eng_Fren=1,G33,I33)","v":"board of trustees and the superintendent's and secretary-treasurer's departments. "},null,null,null,null,"board of trustees and the superintendent's and secretary-treasurer's departments. ",null,"commissaires, aux directeurs généraux et aux secrétaires-trésoriers."]
[]
[null,{"$f":"IF(Eng_Fren=1,G35,I35)","v":"Function 600 -"},{"$f":"IF(Eng_Fren=1,H35,J35)","v":" Instructional and Other Support Services - Consists of costs related to support services for students, teaching "},null,null,null,"Function 600 -"," Instructional and Other Support Services - Consists of costs related to support services for students, teaching ","Fonction 600 - ","Services pédagogiques et autres services de soutien - Comprend les coûts liés aux services de soutien des "]
[null,{"$f":"IF(Eng_Fren=1,G36,I36)","v":"staff and the educational process, such as libraries/media centers, professional development, and curriculum consulting "},null,null,null,null,"staff and the educational process, such as libraries/media centers, professional development, and curriculum consulting ",null,"élèves, du personnel enseignant et du processus éducationnel, tels que les bibliothèques et les médiathèques, le "]
[null,{"$f":"IF(Eng_Fren=1,G37,I37)","v":"and development."},null,null,null,null,"and development.",null,"perfectionnement professionnel, la consultation en matière de programmes d'études et l'élaboration de programmes d'études."]
[]
[null,{"$f":"IF(Eng_Fren=1,G39,I39)","v":"Function 700 - "},{"$f":"IF(Eng_Fren=1,H39,J39)","v":"Transportation of Pupils - Consists of all costs, including supervisory and clerical personnel, related to the "},null,null,null,"Function 700 - ","Transportation of Pupils - Consists of all costs, including supervisory and clerical personnel, related to the ","Fonction 700 -","Transport des élèves – Comprend tous les coûts liés au transport des élèves, y compris le personnel surveillant "]
[null,{"$f":"IF(Eng_Fren=1,G40,I40)","v":"transportation of pupils.  Does not include the purchase of school buses over $20,000 per unit as they are recorded in the "},null,null,null,null,"transportation of pupils.  Does not include the purchase of school buses over $20,000 per unit as they are recorded in the ",null,"et de bureau. Ces coûts ne comprennent pas l'achat des autobus scolaires de plus de 20 000 $ (prix unitaire) puisque "]
[null,{"$f":"IF(Eng_Fren=1,G41,I41)","v":"capital fund."},null,null,null,null,"capital fund.",null,"ceux-ci fig"]
[]
[null,{"$f":"IF(Eng_Fren=1,G43,I43)","v":"Function 800 - "},{"$f":"IF(Eng_Fren=1,H43,J43)","v":"Operations and Maintenance - Consists of all costs, including supervisory and clerical personnel, related to the "},null,null,null,"Function 800 - ","Operations and Maintenance - Consists of all costs, including supervisory and clerical personnel, related to the ","Fonction 800 - ","Fonctionnement et entretien - Comprend tous les coûts liés à l'entretien et aux réparations mineures des bâtiments "]
[null,{"$f":"IF(Eng_Fren=1,G44,I44)","v":"upkeep, maintenance and minor repair of all school division buildings and grounds.  Includes utilities, taxes, insurance and "},null,null,null,null,"upkeep, maintenance and minor repair of all school division buildings and grounds.  Includes utilities, taxes, insurance and ",null,"et terrains divisionnaires, y compris les coûts liés au personnel surveillant et de bureau. Ces coûts comprennent les services "]
[null,{"$f":"IF(Eng_Fren=1,G45,I45)","v":"supplies.  Does not include capital costs."},null,null,null,null,"supplies.  Does not include capital costs.",null,"publics, les impôts, l'assurance et les fournitures, mais ne comprennent pas les dépenses en immobilisations."]
[]
[null,{"$f":"IF(Eng_Fren=1,G47,I47)","v":"Function 900 - "},{"$f":"IF(Eng_Fren=1,H47,J47)","v":"Fiscal - Consists of short-term loan interest, bank charges, bad debts expense and the Health and Education Levy."},null,null,null,"Function 900 - ","Fiscal - Consists of short-term loan interest, bank charges, bad debts expense and the Health and Education Levy.","Fonction 900 - ","Frais et taxes - Comprend les coûts liés aux intérêts des prêts à court terme, aux frais bancaires, aux créances"]
[null,{"$f":"IF(Eng_Fren=1,\"\",I48)","v":""},null,null,null,null,null,null,"douteuses et à la taxe d'aide à la santé et à l'éducation."]

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["DIVNAME",{"$f":"IF(B33=1,\"\",VLOOKUP($B$33,$E$5:$I$43,2))","v":""},null,null,1,"Press down arrow for School Division name ->","Address1","Address2",100,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,null,0,0,null,0,0,0,0,0,null,0,0,0,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"Result of each page",{"$f":"'CONS Fin Pos'!H40","v":0},{"$f":"'CONS Rev Exp'!J44","v":0},{"$f":"IS5-IT5","v":0},{"$f":"'By Object'!M19","v":0},{"$f":"'OP Rev Exp'!K29","v":0},{"$f":"IV5-IW5","v":0},{"$f":"NETDEBTPR","v":0},{"$f":"'CONS Net Debt'!G19","v":0},{"$f":"IY5-IZ5","v":0},{"$f":"'OP Rev Exp'!K41","v":0},{"$f":"'OP Fin Pos'!G38","v":0},{"$f":"JB5-JC5","v":0},{"$f":"'SPF Rev Exp'!H26","v":0},{"$f":"'SPF Fin Pos'!H24","v":0},{"$f":"JE5-JF5","v":0},{"$f":"'CONS Fin Pos'!H36","v":0},{"$f":"'TCA Schedule'!M27","v":0},{"$f":"JH5-JI5","v":0},null,null,"Prev. Year Finalization",null,{"$f":"B25","v":2024},{"$f":"B15","v":2025},{"$f":"B16","v":"2024/25"},null,"BO","Borderland",18651698]
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["YESNO2",true,null,null,24,"Prairie Spirit School Division","Box 130 15 Lorne Avenue","Swan Lake, Manitoba R0G 2S0","PS",0,0,5016615,114577,5209915,1300,93680,0,194386,0,2113449,3980032,1678567,1075045,0,0,0,0,0,0,947198,0,0,0,245574,17887142,0,14452342,0,55250,388400,297500,142500,18845530,5044530,0,31087,954285,1068915,2828842,3733945,566000,150000,21494486,3000,9209529,0,64350,420964,321737,248812,18183163,4567047,0,45224,961570,766882,2664349,3510646,587796,-381788,951579,0,0,23100797,2645869,2957583,1926327,87467,0,568634,0,0,199529,0,0,0,947198,0,0,0,0,0,199529,0,0,0,0,0,0,8711776,0,278755,992922,0,411225,332783,0,0,0,0,17170,6000,186175,0,1210730,332783,0,0,11748,6455428,0,0,0,29242853,2677961,7110611,229411,1631283,4849968,56091,0,4241281,23101103,1153648,5262719,190351,1375590,4677407,0,0,0,45793340,0,4403021,156902,34706990,0,1210730,156902,6000,601561,0,0,0,50627,0,0,0,0,550934,0,750541,0,0,699833,0,0,0,0,500226,0,0,1439.6712918660287,7312.0481413772086,0,0,6950.0645879732738,0,8673.9535885167461,98.569377990430624,0,257.02105263157893,0,632.4818181818182,929.09473684210525,268.02296650717705,2185.18995215311,85.188038277511964,123.88325358851675,227.26842105263157,23.741626794258373,460.08133971291863,0,79.621531100478464,208.65933014354067,71.705741626794264,0.38516746411483255,360.37177033492821,2090,132.70650000000001,162.31850000000003,2446880,2206.3841298467087,1.6841977745748689,2.745256430969178,2664349,1.9306121354671628,31286677,-68305,-45224,11748,500329,0,-229931,-3194760,0,117194,-906222,-49059,-229931,0,712365,-16000,-6665,0,3507874,0,-1421666,763122,0,0,0,-35764,179381,0,406237,15606002,982940,480000,210000,9000,9639,20000,171000,201626,843818,289000,null,null,null,24,"Prairie Spirit School Division",8138588,8138588,0,29915738,29915738,0,-2359566,-2359566,0,955775,955775,0,319450,319450,0,10412188,10412188,0,null,"PS",14800,null,763122,763122,{"$f":"ROUND((JO28*0.4)+(JP28*0.6),0)","v":763122},null,"ST","St. James - Assiniboia",70909199]
["YESNO3",true,null,null,25,"Red River Valley School Division","P.O. BOX 400","MORRIS, MANITOBA   R0G 1K0","RE",0,0,10286082,172639,6300182,137315,0,1937661,84353,0,8574206,1325355,1936309,168794,0,2773,21537,38223,264528,0,1194234,4047892,0,247283,52105,17986294,20775,18902399,0,1678567,0,149500,73061,21808394,6613594,0,59860,1328393,894095,3357065,3457921,750005,541269,21067168,27974,13720064,0,1598171,102886,251454,292531,20850865,6372786,0,48356,1163630,858704,3174074,3351921,726391,-982874,2124566,0,0,27224713,2449650,3111900,2617041,165213,0,978210,0,0,215941,0,0,0,1193916,0,0,0,1368934,0,215941,0,0,0,0,1932948,6596,28259919,2755816,404444,899878,2400,1470773,1151280,0,0,361,0,337959,7168,0,0,1989332,1151280,200810,8308,16064,7978239,0,0,0,38633844,1239469,6104239,316518,2180466,4660813,564217,528861,20624357,22697034,959623,4822121,248316,1737138,1889829,0,398722,0,69004010,0,6005233,156459,30919910,0,1989332,156459,7168,237431,0,0,0,63742,0,0,4395,0,169294,0,612028,0,0,608742,0,0,0,0,166008,0,0,1392.8481906443071,7384.2044522554188,0,8071.4463452566097,8058.0275229357794,16672.153846153848,9019.3106796116499,117.75022065313327,0,221.94748455428066,0,964.23874669020302,717.77316857899382,516.22330097087377,2812.35039717564,71.173874669020293,131.77890556045895,287.15931156222416,23.405119152691967,513.5172109443954,3.706531332744925,76.828331862312439,104.86142983230361,124.36187113857017,67.461165048543691,377.21932921447484,2266,144.55000000000001,181.78000000000003,2768269,2011.8234011627908,2.034981670037145,2.9866305169885865,3141016,2.2310000170467137,36546727,-417032,-48356,141570,561178,-28681,7556,-28093550,0,11444,-4570305,77637,-21125,-34079,317899,3049336,6547,0,-684573,-21617,-2703118,657633,0,64986,0,11444,168796,0,466665,20422246,1440652,273000,150000,2000,9845,20000,140000,232529,956128,164000,null,null,null,25,"Red River Valley School Division",10549447,10549447,0,33125606,33125606,0,-14181173,-14181173,0,2015111,2015111,0,159279,159279,0,24473809,24473809,0,null,"RE",-22369,null,657633,657633,657633,null,"SU","Sunrise",41378378]
["YESNO4",false,null,null,26,"River East Transcona School Division","589 ROCH STREET","WINNIPEG, MANITOBA   R2K 2P7","RI",0,0,15340239,386600,48309084,0,45241,0,2582126,0,17594498,2688717,39936723,2912519,0,4548,20865,0,0,0,48641,1867558,0,0,176481,153521889,0,98016863,0,400000,0,815000,130000,146686088,50523268,1737257,694906,6795631,9357076,6431864,25200299,3740993,1716370,148157816,617113,79859979,0,330760,103716,2619640,1675586,131377509,47076406,1599669,1498474,5757997,8363053,5789059,22708465,3636685,-3880444,121982,0,0,184433545,15182997,14441504,9439543,288536,0,4021192,0,0,1128416,64044,0,0,48641,0,0,3201291,912446,1446856,1128416,0,0,0,0,0,561302,110489709,7536574,9954619,48640,0,6296020,4077500,0,0,65172,0,109290,0,0,0,9734086,4077500,182113,68436,384694,19959011,0,0,0,222616641,7067428,11215209,560329,2487678,15242355,19498328,3092027,13801927,116220733,5700545,8005232,517611,1446046,6744057,0,3016978,0,276524376,0,21717022,2659476,134576592,0,9734086,2659476,0,2523000,0,0,0,2067739,0,0,0,0,455261,0,554695,0,0,483549,0,0,0,0,384115,0,0,950.17855431872624,7714.9002957094235,0,5733.0990415335464,4850.1694310959538,5856.9359477124181,7368.5738199239113,75.672650415668599,0,251.6896153304213,0,1306.0162885726363,668.68051289277162,321.85999718190783,2653.3130054952799,27.071269550514302,88.454051007467939,157.97035367056503,51.03564886571791,324.53132309426519,23.290573481752855,54.735578413414117,260.19439199661826,92.265464280681982,39.041848668451458,469.52785684091867,17742.5,988.88,1251.2,5103582,1311.9748071979434,4.5739259490284541,9.9961453712136787,5789059,3.5809225188802198,227807317,-673043,-3098143,986911,3348149,0,92352,-121751510,0,-110118,-12808847,284536,92352,-6545,6878731,32604,25894,0,-3239718,3862271,-3984387,730607,0,0,0,33129,2496287,0,3149506,100688199,5899002,2219000,1373864,864000,43048,86565,1325000,1690138,6519275,1562000,null,null,null,26,"River East Transcona School Division",31016060,31016060,0,212535727,212535727,0,-77749920,-77749919,-1,2689900,2689900,0,326546,326546,0,108319816,108319816,0,null,"RI",74525,null,730607,730607,730607,null,"TR","Turtle River",4121189]
[null,null,null,null,27,"Rolling River School Division","P.O. BOX 1170","MINNEDOSA, MANITOBA   R0J 1E0","RO",2800,0,4543928,114495,3818177,0,0,0,55651,0,4710997,1424050,1569833,150958,0,168,0,0,0,0,394160,0,0,0,216092,14598955,0,12240970,0,61100,1567900,38000,54500,16737935,3905005,0,25890,964420,543025,2076405,3385745,708000,215000,17352730,100148,8195312,0,78400,1601768,64695,193050,15675931,3527935,122885,27511,964072,530717,2038110,3475660,580628,-975188,883314,0,0,19993260,1790599,2249634,1967267,173480,0,769209,0,0,47482,0,0,0,394160,0,0,0,0,0,47482,0,0,0,0,0,0,8980581,919370,461745,863723,0,612763,390165,0,0,0,14691,0,0,0,0,1240747,390165,61704,0,17760,7145323,0,0,0,29894968,4938545,6399291,776930,1307342,489752,153468,0,180747,18553073,1100287,4962018,681645,985105,463625,0,0,0,42444905,0,1696138,0,25505006,0,1240747,0,0,292775,0,0,0,0,0,0,0,0,292775,0,589302,0,0,601092,0,0,0,0,304565,0,0,1292.9901734104046,7519.6961069145846,0,0,0,15177.777777777777,8852.5260115606943,96.286705202312135,0,317.68612716763005,0,418.5994219653179,907.23526011560693,299.46127167630056,2039.2687861271677,86.460693641618491,104.11271676300578,347.80924855491327,18.884393063583815,557.26705202312144,12.782080924855491,57.92947976878613,140.61271676300578,72.927745664739888,21.942774566473989,306.1947976878613,1730,108.235,132.13499999999999,1865558,2012.468176914779,2.2424782250173694,3.5140661878417654,2031622,2.3595635853456844,26943449,-362061,-150396,56973,407148,0,-145060,-8677729,0,49802,-658710,175479,-145060,-3344,421113,0,0,0,-463763,-80630,-3200195,717685,0,0,0,49803,150959,0,342425,14094680,817725,617000,90000,0,8700,20000,143000,158895,739542,275000,null,null,null,27,"Rolling River School Division",8910103,8910103,0,25527740,25527740,0,-2084015,-2084015,0,1059372,1059372,0,232810,232810,0,10888506,10888506,0,null,"RO",4,null,717685,717685,717685,null,"WI","Winnipeg",209961764]
[null,null,null,null,28,"Seine River School Division","475-A SENEZ STREET","LORETTE, MANITOBA   R5K 1E3","SE",0,0,10390826,188370,5169061,144068,0,388055,110056,0,10961527,1790203,3574655,362282,0,1137,2674166,0,0,0,0,0,0,0,144185,43880652,0,24144549,0,350000,0,205900,80000,35987622,14316500,322314,0,2011664,1624400,4226284,6021665,1160000,100000,49745417,18407,13215716,0,346525,41784,122261,349678,35646538,12376921,323414,698398,2187609,1651706,3962820,5749954,1105237,-1429587,-1455732,0,0,49302122,4058467,5355027,3179281,213405,2611,1591684,0,0,476277,0,0,0,0,0,0,0,0,0,476277,0,0,0,0,402966,0,37323588,0,571497,1339482,0,2711357,1558977,0,0,54383,0,0,0,558525,0,2869799,1558977,0,0,23285,11838672,0,0,0,77154335,3198575,9441183,397687,1191116,2186702,1839071,605376,5171463,36454305,1753401,7297040,382614,1133785,1754403,0,412469,0,92843332,0,8342176,0,46318218,0,2869799,0,0,352479,14034,0,0,45059,0,0,-14911,0,336365,0,828045,0,0,778434,0,0,0,0,286754,0,0,1094.7411838790931,6481.456975772765,0,5619.2123287671229,6407.8433734939763,0,7394.5640218303943,79.141687657430737,0,277.61817800167927,0,1175.0910999160369,658.90197313182205,355.48383711167088,2546.2367758186397,49.866918555835433,106.39924433249371,235.75503778337531,67.174643157010919,459.19584382871534,25.064651553316541,99.735516372795971,138.82430730478589,49.95004198152813,25.369017632241814,338.94353484466836,4764,251.65,321.58,3673094,1494.3425549227013,2.6420935951909805,4.4927296211672729,3962820,2.7250747143114524,63702597,-702463,-1021812,23285,889221,0,-141477,-35858128,0,81220,-3162506,-55404,-141477,-784780,-3284187,-1064411,-199,0,-1802157,0,4517183,1027613,15704,0,0,81221,362284,0,873080,25662889,2052661,899000,425813,163000,14841,20000,266000,441822,1768235,460000,null,null,null,28,"Seine River School Division",15246061,15246061,0,56400441,56400441,0,-30392900,-30392900,0,3182377,3182377,0,232860,232860,0,45622843,45622843,0,null,"SE",-2837,null,1027613,1027613,1027613]
["DIVNUM",1,null,null,29,"Seven Oaks School Division","830 POWERS STREET","WINNIPEG, MANITOBA   R2V 4E7","SO",0,0,26026694,731935,18599350,28325,89955,59558,322293,0,20758114,6620690,11193164,1218448,0,828508,6806869,180206,12311,0,0,747587,0,14849,647651,112646604,1606000,72236116,0,1500000,630000,1510100,210713,106508508,31737508,2501085,2857398,5014910,7919996,4923121,16558220,3190273,5028514,123454287,2315185,43648243,4500,1317925,470510,2303873,1032196,101484583,31539007,2566906,3884871,4270585,6444301,5341360,14948986,3073604,-3017694,321712,0,0,132708901,15468941,12899432,8510835,336430,20088,3609576,1066272,0,1557988,0,0,0,0,0,0,0,1167600,223815,1550503,0,0,0,0,59558,82822,115468011,15654250,4020057,33676,0,7776435,4458526,0,0,387146,17225,0,161089,0,20136,7950585,4458526,547562,5504,154618,60105578,0,0,0,238358997,16701487,7243415,709597,4078582,3633809,29262010,2827405,7132713,94492687,3520773,4472449,631068,3446958,3471724,0,1482966,0,297968381,0,13868025,1888391,103763328,0,7950585,195288,1854192,476836,0,0,0,329660,0,0,0,0,147176,0,113742,0,0,107900,0,0,0,0,141334,0,0,1049.6707922032369,7652.2205743006634,0,6247.4947368421053,7148.6830841572219,7235.6327226246276,8420.4782782983402,43.226854403634476,0,186.92363581700656,0,1432.7714586360676,656.99412069282289,293.8463529922667,2620.952464465267,39.270514940455307,123.9854019475205,134.75973342686777,58.633228107096919,356.64887842194048,13.551886556095605,63.444990061966557,159.93185348499273,101.06704414491155,193.40515441532628,531.40092866329269,11974.2,715.59,877.69,4526216,1533.271002710027,5.2739577264570858,9.5538162782843639,5341360,4.6219330163413819,173554203,-892490,-6451777,362613,2717086,2036,-283064,-134017901,0,141821,-5734078,130016,-281028,-104226,6015762,-2012537,-43670,0,-4759236,-1214765,-8051640,2675142,0,0,0,141821,1218448,0,2287749,71251580,4017116,1461000,1050071,530000,30305,62415,856000,1140480,4654073,1160000,null,null,null,29,"Seven Oaks School Division",61680956,61680956,0,157845920,157845920,0,-123396757,-123396757,0,4337048,4337048,0,189231,189231,0,184568926,184568926,0,null,"SO",-38835,null,2675142,2675142,2675142,null,"non-DSFM:"]
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[null,null,null,null,31,"St. James - Assiniboia School Division","2574 PORTAGE AVENUE","WINNIPEG, MANITOBA   R3J 0H8","ST",0,0,17570691,97451,22061488,1300,82000,1761098,272367,0,9874366,9377972,12229354,2362038,0,0,0,0,0,0,0,1299197,0,0,1184771,61945293,4242,65931515,0,130000,219000,2257949,1222936,71719663,30367489,0,1083354,3937732,4998454,3201802,12608148,2293235,1475424,74182815,27965,47449146,0,143754,150800,2214131,1978813,66173678,28347505,0,982708,3387333,4525362,2816299,11718900,2109467,-2212337,3657214,0,0,93801557,8093105,10434744,5256165,120506,0,2355175,7325986,0,517069,0,0,0,0,0,0,0,0,0,517069,0,0,0,0,1761098,273578,35291803,0,6919305,7174056,0,2367561,1299004,0,0,0,0,44589,607525,0,603,4740887,1299004,0,0,248913,30842504,0,0,0,114029892,7599615,1278300,1056790,4349111,3445195,6775138,11335281,3911958,65474431,3458344,675193,791350,3573391,3422858,0,8380596,0,148136848,0,5977752,333320,81368596,0,4740887,333320,607525,1034913,0,0,0,372452,0,0,0,0,662461,0,1084460,0,0,1040166,0,0,0,0,618167,0,0,1147.2514561656792,7309.9827317280433,0,6735.4762269938647,5754.9570655882981,7863.2721409079631,8190.6496739184549,28.568228207298251,0,418.80631751879326,0,1879.7978792253696,728.58702145666348,413.46131826554489,3528.0909294568623,49.379076019315974,128.63319559914373,189.92482700253896,53.64564145965052,421.58274008064916,8.1455667844874799,134.75431871359586,162.26103947826954,201.72076467366952,56.338552297505849,563.22024194752828,8034.8,463.59,606.63,2523694,1566.5387957790192,4.4968318793477025,9.0662954447478086,2816299,4.4051269858897619,120061252,-366214,-979940,248914,1988961,0,-903131,-31932007,0,-184038,-4045006,4838448,-903131,0,2184593,-2285205,84391,0,-562661,0,-4171041,1752308,0,0,0,-357190,1055599,0,1709533,72338441,4131537,872000,1202884,5000,22160,40905,575000,808321,3486090,825000,null,null,null,31,"St. James - Assiniboia School Division",38700937,38700937,0,113779863,113779863,0,-21896739,-21896739,0,3985782,3985782,0,678854,678854,0,60307333,60307333,0,null,"ST",89445,null,1752308,1752308,1752308,null,"EV","Evergreen",13712536]
[null,"FRAME Accountant : ","Dennis Krawec",null,32,"Sunrise School Division","P.O. BOX 1206","BEAUSEJOUR, MANITOBA   R0E 0C0","SU",14219,0,13863790,165425,11153147,3250,14540,309011,144793,0,18996913,814549,5043528,1287220,0,122481,1137,0,0,0,0,320243,0,435763,297711,39791845,0,42344294,0,89170,412360,39000,147408,44206496,15579293,1030545,60630,2427340,1786827,6299123,7791115,1859143,1783565,49802764,1418,24553284,0,127212,581600,108697,217212,39682708,15674339,1071818,59924,2238196,1667627,5839404,7747498,1929829,-1120967,1706263,0,0,56919246,4951274,7301057,4307697,786604,1300,1644165,217171,0,390342,93776,0,0,0,0,0,0,701774,251541,390342,0,0,0,0,87340,0,40516630,523937,3089369,144896,0,2507337,1643510,0,0,31688,0,0,8570,558525,0,3646388,1643510,32223,0,118825,14089605,0,0,0,82397329,10644332,14552946,308891,3807964,5254852,456875,653077,9181229,44377610,3683803,10679607,308891,3081420,5169936,0,577328,0,120978758,0,6606501,327764,64559971,0,3646388,327764,8570,849491,15064,0,0,14934,17764,0,221671,0,485350,124836,1165965,147247,0,1080356,35917,0,-84938,0,498185,0,0,1119.1901667749621,7760.118405347338,0,0,7074.083647175421,"Error",8505.83799003682,62.995235001082953,0,524.00064977257955,0,1233.8683127572017,1203.1377517868746,206.24171539961014,3378.53238033355,57.8490361706736,89.796188000866366,307.017760450509,29.129737925059562,483.7927225471085,0,111.40827377084688,144.89365388780593,84.306042884990248,18.244314489928524,358.8522850335716,4617,256.87,344.62,5203425,1421.700819672131,2.3558511611228927,3.8001203553110798,5838841,2.5670233808165723,75911343,-502240,-1131742,118826,1141925,-28860,-130616,-40698732,0,451684,-1523323,-107137,-159476,48631,4041752,-734095,-4032,0,-1141837,-760310,-13997158,1465596,15335,0,0,335500,699170,0,975230,42205945,2296766,499000,487704,7000,14826,20000,364000,455892,2095396,396000,null,null,null,32,"Sunrise School Division",17528874,17528874,0,70123859,70123859,0,-29032389,-29032389,0,2245767,2245767,0,383792,383792,0,45875940,45875940,0,null,"SU",0,null,1465596,1465596,1465596,null,"FL","Flin Flon",5145954]
[null,"Phone : ","(431) 275-3466",null,33,"Swan Valley School Division","P.O. BOX 995, 431 3rd STREET N.","SWAN RIVER, MANITOBA   R0L 1Z0","SW",4936367,0,3330042,987229,2399984,998,9122,291545,182072,0,0,972255,4390590,175012,0,25335,1503,627,129930,54527,4012638,181614,0,13895,137668,15140731,2245000,8220528,0,8000,550400,214980,231181,13725585,6500969,0,100508,923305,678539,2233321,2900573,455600,1000,17427559,2048157,5336515,4490,16934,847364,393001,359856,13174207,5618003,0,88355,801774,423200,1746345,2502038,397442,-1346652,2003173,0,0,18486835,1916493,2228905,1591759,4858,0,522514,4579194,0,654528,0,0,0,4012638,0,0,0,827707,0,654528,0,0,0,0,291545,593222,30398469,0,1385275,3695632,167594,1270895,1019921,259,0,0,5000,157969,11760,0,0,1643278,1019921,0,0,60119,5778778,0,0,0,35604261,614963,4432992,697672,3656409,1406007,268890,525105,10758330,18043696,564798,3011368,453048,2086008,1352540,0,513275,0,47490121,0,10895977,421469,24802924,0,1643278,421469,11760,332530,0,0,0,0,1257,0,0,56816,274457,0,557619,35462,0,529069,35462,0,0,0,245907,0,0,1410.7280668277997,7748.4296585767179,0,0,8307.054989816701,7480.0588593464581,9218.7006176765753,127.3551569633493,0,348.11375425801072,0,2325.1134291650765,670.69499215536609,499.09892719331719,3970.3762597351197,111.66376909920989,152.53289799149104,283.82803997229644,18.608036862711842,566.63274392570918,12.265897751204964,0,145.70241275495059,115.34933355948493,25.767855376047716,299.08549944168823,1414.98,92.35,116.11,1466707,1191.4760357432981,1.9608906655258163,2.2844658001510822,1746345,2.9374971614850103,24751364,-129930,-88355,-43204,392584,6164,-60261,-14756805,0,-3574,-1288637,-17561,-54097,147025,2097875,350814,0,0,12735105,0,3550044,994366,0,0,0,-5858,112237,0,313468,9800925,659197,249000,90000,40000,8032,20000,156000,129570,600884,302000,null,null,null,33,"Swan Valley School Division",7446173,7446173,0,21807328,21807328,0,-11347656,-11347656,0,1547546,1547546,0,241427,241427,0,18631948,18631948,0,null,"SW",0,null,994366,994366,994366,null,"FR","Frontier",3722865]
[null,null,null,null,34,"Turtle Mountain School Division","P.O. BOX 280","KILLARNEY, MANITOBA   R0K 1G0","TM",700,0,2676194,42986,2276315,0,0,23688,68060,0,3125619,1770732,15765,58016,0,0,0,18601,0,0,0,2450,0,3620,12152,8347347,0,7628108,0,39516,0,17324,21042,9023886,2879435,208540,15323,491973,588809,1318371,1254516,296000,7595,10189440,358,4828568,0,42894,0,15566,49084,8813508,2761502,206342,13956,528839,470066,1171276,1127537,341688,-54540,469179,0,0,11826256,991828,1327358,926134,94144,0,268994,391478,0,132099,0,0,0,0,0,0,0,0,0,132099,0,0,0,0,23688,0,10541475,0,613874,390052,0,715598,390859,0,0,29566,0,0,3900,0,0,926796,393266,0,0,23610,1414564,-4275,0,0,21204273,703257,2800306,209100,284885,65780,45451,320207,0,10222474,561759,2034543,109800,270057,65780,0,320207,0,25401384,0,315813,83938,12737487,4275,926796,83938,3900,237203,0,0,0,76025,0,0,0,0,161178,0,513341,0,0,545180,0,0,0,0,193017,0,0,964.04257332071904,7371.9356388088372,0,0,0,6180,8317.9356669820245,114.82970671712394,0,377.66698202459793,0,186.85430463576159,1709.0756859035005,224.15799432355723,2612.584673604541,100.75496688741723,132.27436140018921,251.84105960264901,15.450331125827814,500.32071901608327,0,72.739829706717117,186.28382213812677,104.72847682119205,80.964995269631032,444.71712393566696,1057,69.37,83.320000000000007,1083258,2314.6538461538462,1.8471761817065684,2.7260071619285369,1171276,2.0027221027217608,15434714,-21450,-220298,55322,247544,596,20483,-10623988,0,-6697,-436102,3076,21079,-2456,207209,-247616,22928,0,-729753,0,-1456516,0,0,0,0,-6697,58016,0,206200,8087186,461002,236000,90000,34000,7264,20000,115000,98322,435940,95000,null,null,null,34,"Turtle Mountain School Division",2390881,2390881,0,13902676,13902676,0,-9669187,-9669187,0,1039173,1039173,0,58369,58369,0,11792148,11792148,0,null,"TM",30980,null,0,0,0,null,"GA","Garden Valley",21574117]
[null,null,null,null,35,"Turtle River School Division","P.O. BOX 309","MC CREARY, MANITOBA   R0J 1B0","TR",834581,0,1212126,89354,986525,12512,0,60138,12032,0,0,305154,1488629,65713,0,0,0,0,0,0,1122305,0,0,175615,50323,9341561,0,3514586,0,54600,35648,0,23325,7336359,1888618,0,29521,461805,238406,1432438,1316584,205989,60000,9852298,144613,2477394,0,50700,53472,0,78265,7384349,1384219,0,31696,473536,234959,1361072,1345059,190799,-354651,560008,0,0,8896989,754981,1403792,1018058,9897,0,321972,0,0,68518,0,0,0,1122305,0,0,0,0,0,68518,0,0,0,0,60138,0,5436856,0,623157,1122304,0,386380,196227,0,0,0,0,0,0,0,0,641379,196227,0,59415,23968,2663516,0,0,0,15942956,462205,4265797,211679,565014,221541,36325,0,45636,9717216,445627,3001504,211679,475955,221541,0,0,0,21568039,0,183114,0,13432143,0,641379,0,0,152156,0,0,0,0,0,0,0,0,152156,0,255573,0,0,244808,0,0,0,0,141391,0,0,1130.1283509341999,10505.082835183604,0,13231.966666666667,0,0,11768.121852152721,166.31031681559708,0,268.10722989439478,0,1171.7757920389927,543.50934199837525,99.231519090170593,2248.9341998375303,160.536149471974,112.38017871649066,480.01462225832654,16.420796100731113,769.35174654752234,0,0,210.08448415922015,59.007311129163284,112.64500406173842,381.73679935012183,615.5,56.85,63.420000000000009,1276317,3289.4768041237112,2.0005595786701775,2.7492256260689376,1360529,1.9206636700905184,12405689,-141070,-31696,52636,180902,11048,3236,-5011203,0,5005,-165141,61800,14284,-1538,419661,0,0,0,-386381,0,609715,263938,0,0,0,5005,65712,0,154492,4205150,318570,186000,90000,23000,6329,20000,242000,67878,320077,225000,null,null,null,35,"Turtle River School Division",4102295,4102295,0,11435948,11435948,0,-3314220,-3314220,0,870217,870217,0,141597,141597,0,7230057,7230057,0,null,"TR",0,null,263938,263938,{"$f":"ROUND((JO39*0.5)+(JP39*0.5),0)","v":263938},null,"SW","Swan Valley",9608750]
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[null,null,null,null,37,"Winnipeg School Division","1577 WALL STREET EAST","WINNIPEG, MANITOBA   R3E 2S5","WI",0,33188,73554366,3260564,66709875,36580,198747,106588,484303,0,29709866,11305892,68042597,9302639,0,2004596,8567266,97409,969705,0,2267688,2997153,0,1348723,1214627,270007283,6537303,193690976,75000,2065000,1978500,2708600,3286438,244483365,116518832,786000,8653674,12584107,15864978,8264242,62099143,8224859,2869900,314463081,7539974,128418897,732702,2093180,1564631,2912252,3464949,235821718,110887278,793681,7724147,12397156,11092024,8317462,58272537,7890202,-4495115,8595334,0,0,357665365,34172552,29306347,22041888,272328,0,9737725,1232870,0,4126595,0,0,0,2267688,317867,0,0,1212658,0,2559995,0,0,0,0,0,500301,199453307,0,32134326,8784523,32063,12620780,7445213,0,31930,655843,15860,343255,0,372350,0,15012884,7445213,0,441001,1235935,91448423,0,0,0,443300912,11384734,12173669,1541528,16950458,10199287,41903136,6028518,33796485,215390196,5771863,7748728,1302298,13284597,9458756,0,3080923,0,529439438,0,47839289,0,241024477,0,15012884,0,0,3480232,682,170,5197078,3744715,6049,0,106588,777053,-496379,4540136,5928429,1925113,0,6027418,1826446,0,0,0,4044079,0,0,1135.7670140973692,7869.3682880606439,0,5189.7027707808566,6406.348300984886,8616.7386414754837,8433.6168147351837,27.589389401625812,0,580.10850767787088,0,1091.7236829332305,819.95254137349571,263.66096563923531,3972.090444636995,35.925712868118943,121.30356622815373,244.7448919057874,43.640615955446407,445.61478695750651,42.953292801748773,59.991335205312481,99.4734609203378,69.815486612712434,110.15024969709171,382.38382523720321,27813.700000000004,1647.04,2134.9299999999998,6977392,3703.4989384288747,7.3448164425379616,12.185987861852158,8317462,5.4628498243079049,453196205,-2119851,-8517828,2895952,7617874,-125938,-232646,-186531891,0,772076,-13703945,138287,-358584,-230332,10826610,-4092890,163091,-254296,4737120,0,1972082,4729813,314,0,0,410930,3615898,0,6208825,214160999,12422614,4520646,3197395,934000,68397,147780,4782000,2857834,13217157,5336000,null,null,null,37,"Winnipeg School Division",97731527,97731527,0,434084105,434084105,0,-161421228,-161421228,0,6634301,6634301,0,4094899,4094899,0,257111167,257111167,0,null,"WI",72851,null,4729813,4729813,{"$f":"ROUND((JO41*0.4)+(JP41*0.6),0)","v":4729813},null,"WE","Western",10027539]
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