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["DIVNAME",{"$f":"VLOOKUP($B$25,$C$25:$H$62,2)","v":"School Division Name"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Current total lines",{"$f":"COUNTA(Ratios!A5:A59)","v":55},"Hide as I don't "]
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["Address2",{"$f":"VLOOKUP($B$25,$C$25:$H$62,6)","v":"Address2"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"checking works"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Check Ratios if they have enough lines","so don't "]
["Title",{"$f":"IF(Eng_Fren=1,H5,G5)","v":"2025/26 FRAME Budget"},null,null,null,null,{"$f":"\"Budget FRAME \"&THISCALYR&\"-\"&yrend","v":"Budget FRAME 2025-2026"},{"$f":"THISCALYR&\"/\"&RIGHT(yrend,2)&\" FRAME Budget\"","v":"2025/26 FRAME Budget"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+Ratios!B61","v":"Total of Ratios & Tax Notices >"},{"$f":"+Ratios!B62","v":"Special Levy on Special Levy Form >"},"Variance","Tig Code page","Tig Formula","Variance",null,null,"accidentally"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,null,"Result of each page",{"$f":"+Ratios!D61","v":0},{"$f":"+Ratios!D62","v":0},{"$f":"+DB6-DC6","v":0},{"$f":"VLOOKUP(DIVCODE,DATA,51,FALSE)","v":{"$error":"#N/A"}},{"$f":"+TIGTOG","v":0},{"$f":"+DE6-DF6","v":{"$error":"#N/A"}},"DSFM Kids",null,"click"]
["ForYr",{"$f":"IF(Eng_Fren=1,H9,G9)","v":"Budget for the Year Ending June 30, 2026"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,{"$f":"+E26","v":"BE"},"Beautiful Plains School Division",4773131,4773132,-1,252166,252166,0,{"$f":"VLOOKUP(CZ7,$CC$58:$CK$93,6,FALSE)","v":{"$error":"#N/A"}},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ7)","v":10}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"BO","Border Land School Division",8023650,8023651,-1,2575999,2562850,13149,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ8)","v":9}]
["yrend","2026","<= just change this date only",null,null,null,{"$f":"\"Budget pour l'exercice se terminant le 30 juin \"&yrend","v":"Budget pour l'exercice se terminant le 30 juin 2026"},{"$f":"\"Budget for the Year Ending June 30, \"&yrend","v":"Budget for the Year Ending June 30, 2026"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"BR","Brandon School Division",27290653,27290654,-1,924007,909009,14998,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ9)","v":9}]
[null,{"$f":"+yrend+1","v":2027},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"DI","la Division scolaire franco-manitobaine",0,0,0,0,1127680,-1127680,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ10)","v":0}]
["DATE",{"$f":"IF(Eng_Fren=1,H13,G13)","v":"2025-02-24T09:04:51.960"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"EV","Evergreen School Division",5863829,5863830,-1,1501499,1501499,0,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ11)","v":9}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"FL","Flin Flon School Division",2096706,2096707,-1,376357,376357,0,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ12)","v":1}]
["ATSEP",{"$f":"IF(Eng_Fren=1,H15,G15)","v":"September 29, 2025"},null,null,null,null,{"$f":"IF(YESNO=TRUE,NOW(),\"\")","v":"2025-02-24T09:04:51.960"},{"$f":"IF(YESNO=TRUE,NOW(),\"\")","v":"2025-02-24T09:04:51.960"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"FO","Fort La Bosse School Division",5292007,5292007,0,459100,458758,342,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ13)","v":7}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"FR","Frontier School Division",1982515,1982516,-1,159237,159237,0,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ14)","v":55}]
["THISCALYR",{"$f":"+yrend-1","v":2025},null,null,null,null,{"$f":"\"au 29 septembre \"&THISCALYR","v":"au 29 septembre 2025"},{"$f":"\"September 29, \"&THISCALYR","v":"September 29, 2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"GA","Garden Valley School Division",9841847,9841847,0,323087,323087,0,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ15)","v":4}]
["PREVCALYR",{"$f":"+THISCALYR-1","v":2024},null,null,null,null,"Update Ratios on Ratios worksheet!!!",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FR Fed Bus Amortization",-1010952,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"HA","Hanover School Division",20687209,20687210,-1,754063,747253,6810,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ16)","v":9}]
["LASTYR",{"$f":"PREVCALYR&\"/\"&MID(THISCALYR,3,2)","v":"2024/25"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"needs to be updated.",null,null,null,null,null,null,null,null,null,12,"IN","Interlake School Division",9970089,9970090,-1,808470,808470,0,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ17)","v":10}]
["THISYR",{"$f":"THISCALYR&\"/\"&MID(yrend,3,2)","v":"2025/26"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"formula",null,null,null,null,"(has data below)","(has data below)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"KE","Kelsey School Division",1912855,1912856,-1,154704,154704,0,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ18)","v":2}]
["PRIORYR2",{"$f":"PREVCALYR-1&\"/\"&MID(THISCALYR,3,2)-1","v":"2023/24"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Updated - DK","Updated - DK","Updated - DK","Updated - DK",null,null,null,null,null,null,null,null,null,null,"Use this one Col E",null,null,null,null,null,null,null,null,null,14,"LA","Lakeshore School Division",2834127,2834128,-1,414194,414194,0,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ19)","v":8}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,2,3,4,5,6,7,8,9,10,11,12,13,null,null,null,"School Total Less DSFM",null,null,null,null,"Formulas",null,null,null,null,15,"LO","Lord Selkirk School Division",17716831,17716830,1,2534539,2534539,0,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ20)","v":6}]
["YESNO",true,null,null,null,null,null,null,null,"2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26","2025/26",null,"TIG Frozen at 2020/21 levels",null,"PTOG Frozen at 2023/24 levels",null,null,null,null,"PY Data",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"PREVCALYR","v":2024},{"$f":"CC21","v":2024},null,null,null,"formulas","formulas","formulas","formulas",null,"PROPLIST:","BOLD = Provider or LT",null,null,null,{"$f":"PREVCALYR&\" Special Levy (excluding DSFM portion) (1)\"","v":"2024 Special Levy (excluding DSFM portion) (1)"},{"$f":"\"Resident non-D.S.F.M. pupils at September 30, \"&PREVCALYR-1&\" (2)\"","v":"Resident non-D.S.F.M. pupils at September 30, 2023 (2)"},"Special Levy per Pupil  (A ÷ B)",{"$f":"\"Resident D.S.F.M. Pupils at September 30, \"&PREVCALYR-1&\" (2)\"","v":"Resident D.S.F.M. Pupils at September 30, 2023 (2)"},{"$f":"PREVCALYR&\" Special Levy for D.S.F.M. (C x D)\"","v":"2024 Special Levy for D.S.F.M. (C x D)"},{"$f":"PREVCALYR&\" Special Levy paid to D.S.F.M. (3)\"","v":"2024 Special Levy paid to D.S.F.M. (3)"},{"$f":"PREVCALYR&\" Calendar Year Adjustment  (E - F)\"","v":"2024 Calendar Year Adjustment  (E - F)"},16,"LR","Louis Riel School Division",66539133,66539136,-3,3270502,2910580,359922,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ21)","v":3}]
["YESNO2",true,null,null,null,null,null,null,1,{"$f":"+I22+1","v":2},{"$f":"+J22+1","v":3},4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,null,null,null,"(Net of PTOG)","Amount incl","Special Levy","Special Levy",null,null,null,{"$f":"LEFT(CH56,4)","v":"9/22"},null,{"$f":"LEFT(CJ56,4)","v":"9/23"},null,null,null,null,"EPTCA School tot less DSFM",null,null,null,null,null,null,null,null,null,17,"MO","Mountain View School Division",10251232,10251232,0,345180,345180,0,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ22)","v":11}]
["YESNO3",true,null,null,null,null,null,null,null,"Function 100",null,null,null,null,null,null,"Function 200",null,null,null,null,null,null,null,"Function 500",null,null,null,null,"Function 600",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Non-Provider","Provider","SCHOOL BUS AMORTIZATION","General Support","TIG",null,"PTOG",null,"GROSS TIG/PTOG","NET TIG/PTOG","Additional Operating","Early Years","Healthy Child CC","Healthy","Nutrition","Special Needs Additional Funding","Wage & Enrlmnt Grwth","Student Presence & Engagement","Homeowners Affrd Tax Cr. ","Farmland School Tax Credit","spare",null,null,null,{"$f":"LASTYR&\" Special\"","v":"2024/25 Special"},{"$f":"\"in the \"&PREVCALYR","v":"in the 2024"}," Division","for DSFM",{"$f":"LASTYR&\" Special\"","v":"2024/25 Special"},null,null,"RESIDENT PUPILS",null,"RESIDENT PUPILS",null,null,null,"School Division",null,null,null,null,null,null,null,null,null,null,18,"MY","Mystery Lake School Division",5158181,5158181,0,543025,526089,16936,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ23)","v":1}]
[null,null,null,null,null,null,null,null,null,"Administration","English Language","Francais","French Immersion","Dual Track","Senior Yrs Tech","Total FCN 100","Adminstration",null,"Clinical Services","Special Placement","Regular Placement","Resource Services","Counselling ","Total Fcn 200","Board of Trustees","Instructional Mgmt","Business Admin","Mgmt Info Services","Total Fcn 500","Curr Consult Admin","Curr Consulting","Library/Media Cntre","Proff/Staff Develop","Other","Total Fcn 600","Bed Debt Exp","FTE K-12","Instuct - Teaching","Teachers","Regular Transport","Cost per Transported","Cost per Total KM","Cost per Loaded KM","Admin, Reg & Other","Cost per Total KM",null,"Operating Transfers","Fcn 300 + 400","Total Salaries","Benefits & Allowances","Services","Supplies","Short Term Loan","Transfers","Special Levy 1","Special Levy 2","BUSDEPR",{"$f":"PREVCALYR","v":2024},"GROSS","NET","GROSS","NET",null,null,null,"Enhancement",null,"Schools","Support",null,null,null,null,null,null,null,null,null,"Requirement","Special Levy","(G)=(C+E+F) ","(H)","Requirement",null,null,"non-DSFM","DSFM","non-DSFM","DSFM",null,null,null,null,null,null,null,null,null,null,null,null,null,19,"PA","Park West School Division",5360510,5360511,-1,769286,746973,22313,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ24)","v":10}]
["DIVNUM",1,1,"School Division Name","Co.","DSFM","Address1","Address2","DIV","_CPP110","_CPP120","_CPP150","_CPP170","_CPP180","_CPP190","_CPP100","_CPP210","CPP220","_CPP230","_CPP240","_CPP250","_CPP260","CPP270","_CPP200","_CPP510","_CPP520","_CPP530","_CPP550","_CPP500","_CPP605","_CPP610","_CPP620","_CPP630","_CPP680","_CPP600","BADDEBT","ENROLTOT","PERS133","EDUCATOR","FRAME720","_CPP720","CPTK720","CPLK720","FRAME7129","CPTK7129","Total Expenses","OPTRANS","_OE300400","SAL","BEN","SERV","SUPP","_OE910","TRANS","PERCENT1","PERCENT2","2021/22 ACTUALS",null,null,null," (DSFM Amt not= calc portion)",null,null,null,null,null,null,null,null,null,null,null,"HATC",null,null,null,"DSFM:",null,"SPECREQ","SLCURRPORT","SPLEVDIV","SPLEVDSFM","SPECREQ",null,null,null,null,null,null,null,"BE","Beautiful Plains",null,null,null,null,null,null,null,null,null,null,20,"PE","Pembina Trails School Division",64943587,64943587,0,2429845,2402081,27764,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ25)","v":3}]
[null,null,2,"Beautiful Plains School Division","BE","N","P.O. BOX 700","NEEPAWA, MANITOBA   R0J 1H0","BE",878.54894948591868,7427.3670093875726,0,0,0,0,8305.915958873491,92.866785873938312,0,172.7362539114886,0,561.1904336164506,0,0,1.1399195350916407,74.960214573088962,82.833258828788559,215.64908359409924,7.2239606616003575,380.66651765757712,0,63.710773357174787,126.98435404559679,77.523468931604825,11.877961555654895,280.09655789003131,0,2237,138.03,158.08000000000001,1425789,1966.6055172413794,2.4775475947202703,3.2570850942318677,1693237,2.6633022212575068,28629413,-98510,-28560,22141846,1926191,2235183,1734724,19000,572469,0.48,null,184771,351240,252166,252166,596979,596979,{"$f":"BG26+BI26","v":849145},{"$f":"ROUND(BH26+BJ26,0)","v":849145},1318000,150000,null,null,192000,197175,949919,220000,2770000,2080000,null,null,"BO","Borderland",20848428,8339371,19409211,100770,20848428,null,null,{"$f":"SUMIF($CF$58:$CF$93,BY26,$CH$58:$CH$93)","v":2022.4},{"$f":"SUMIF($CF$58:$CF$93,BY26,$CI$58:$CI$93)","v":10.5},{"$f":"SUMIF($CF$58:$CF$93,BY26,$CJ$58:$CJ$93)","v":2038.4},{"$f":"SUMIF($CF$58:$CF$93,BY26,$CK$58:$CK$93)","v":12},null,"BO","Borderland",null,null,"Borderland",{"$f":"CC26","v":19409211},{"$f":"CH26","v":2022.4},{"$f":"ROUND(CR26/CS26,2)","v":9597.1200000000008},{"$f":"CI26","v":10.5},{"$f":"ROUND(CT26*CU26,0)","v":100770},{"$f":"CD26","v":100770},{"$f":"CV26-CW26","v":0},21,"PI","Pine Creek School Division",3648869,3648868,1,312678,312066,612,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ26)","v":7}]
["DIVCODE",{"$f":"VLOOKUP(B25,DIVLIST,3)","v":"Co."},3,"Border Land School Division","BO","Y","120-9th Street NW","Altona, MANITOBA R0G 0B1","BO",1561.3870729909067,11119.445622300746,0,0,7413.5638629283485,9966.134453781513,11443.958712214304,103.73162939297124,0,427.55812238879332,0,1426.8832637011551,0,0.67436716637994598,1.7802899975423938,93.22634553944458,102.95256819857458,375.66527402310152,31.161956254608011,603.00614401572864,0,0,151.94298353403784,178.67535020889653,86.226099778815438,416.84443352174981,0,2034.5,173.9,214.11999999999998,2457222,1875.7419847328244,2.2857879069767444,3.5103171428571427,2949506,2.7310240740740741,40587010,-565000,-412723,29372343,2786810,3677226,3194815,65000,1174760,null,0.4,396389,485123,2575999,2562850,1096941,1109209,{"$f":"BG27+BI27","v":3672940},3672059,316000,154906,null,null,282000,212245,1225282,322000,3929598,3621199,null,null,"BR","Brandon",55647181,24206524,53696983,770351,55647181,null,null,9200,132,9527.5,131.5,null,"BR","Brandon",null,null,"Brandon",53696983,9200,5836.63,132,770435,770351,84,22,"PO","Portage La Prairie School Division",9683606,9683606,0,270928,269506,1422,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ27)","v":8}]
[null,null,4,"Brandon School Division","BR","Y","1031 - 6th STREET","BRANDON, MANITOBA   R7A 4K5","BR",970.42862427990065,7550.6627937681542,0,7054.0090361445782,7017.6079822616412,9358.9016393442616,8521.7477934570052,24.198509592516253,0,392.90629459330904,0,1339.8329897996935,0,0,0.24311611437027641,41.312827017599496,72.118809788066173,210.16013952750913,37.780244173140957,361.37202050631572,15.215897679826648,68.985782992442253,101.10163310607261,173.17277099519052,119.14486549336716,477.62095026689923,0,9460.5,573.61,727.84,2696210,803.39988081048864,3.2097738095238095,5.1552772466539194,3036190,3.3364725274725275,132429365,-84500,-415680,105072849,8751520,7589183,8653751,18700,2343362,null,0.435,500784,1659981,924007,909001,2516079,2418624,3440086,3327625,1839000,851223,null,null,1123000,861393,913192,959000,15527347,837984,null,null,"FO","Fort La Bosse",11456503,4926296,11146840,19632,11456503,null,null,1419,2.5,1442.5,4,null,"DI","DSFM",null,null,"Fort La Bosse",11146840,1419,7855.42,2.5,19639,19632,7,23,"PR","Prairie Rose School Division",9657080,9657079,1,1085297,1058585,26712,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ28)","v":16}]
["DSFMCODE",{"$f":"VLOOKUP(B25,DIVLIST,4)","v":"DSFM"},5,"la Division scolaire franco-manitobaine","DI","N","C.P. 204,  485, CHEMIN DAWSON","LORETTE, MANITOBA  R0A 0Y0","DI",1362.1106941534913,0,9002.5774604362177,0,0,10499.442896935934,10371.647817232257,90.829720480102054,0,290.23849688037274,0,1066.8812793223917,0,0,0.48567108411499393,131.30133948084998,305.81947282022719,245.03806042395846,21.669672431042798,703.82854515607846,42.469669840797017,366.86250004047258,141.42369621597467,113.53403421067115,47.433875881897741,711.72377618981318,0,6177.02,414.1,523.54999999999995,12127199,2592.3896964514752,3.6383467110209464,6.9166941858402584,12419700,"Error",119297743,-740185,-972790,80245154,7256430,24562692,4505478,5000,2470340,null,null,12620,1255788,0,1129569,0,1113458,0,2243027,804000,689187,null,null,668000,523473,1994633,458000,12483384,2342232,null,null,"HA","Hanover",46432019,18572808,41566641,493184,46432019,null,null,8805.5,104.5,9021,111.5,null,"EV","Evergreen",null,2937332.94,"Hanover",41566641,8805.5,4720.53,104.5,493295,493184,111,24,"PS","Prairie Spirit School Division",8219674,8219673,1,841411,763122,78289,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ29)","v":14}]
[null,null,6,"Evergreen School Division","EV","N","P.O. BOX 1200","GIMLI, MANITOBA   R0C 1B0","EV",1374.5150429799428,8354.3125,0,0,0,12611.5,9789.8187679083094,96.952722063037243,0,353.78008595988541,0,1267.3946991404011,0,0,15.04297994269341,127.18051575931231,102.95845272206304,351.43982808022923,32.234957020057308,613.8137535816619,31.46131805157593,209.82091690544414,111.3445558739255,140.81160458452723,2.5787965616045847,496.01719197707735,0,1396,88.6,111.1,1719678,1776.5268595041323,2.1665944333294695,3.937794101820197,2043123,2.5740975452424268,24897928,-70500,0,18367191,2002379,2400446,1682412,0,445500,0.43,null,279302,288473,1501499,1501499,797708,797708,2299207,2299207,257000,90000,null,null,181000,144037,726118,323000,4340000,810000,null,null,"IN","Interlake",26015655,12487514,24154575,0,26015655,null,null,2943,0,2944,0,null,"FL","Flin Flon",null,null,"Interlake",24154575,2943,8207.4699999999993,0,0,0,0,25,"RE","Red River Valley School Division",12653157,12653157,0,818721,657254,161467,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ30)","v":12}]
[null,null,7,"Flin Flon School Division","FL","N","9 TERRACE AVENUE","FLIN FLON, MANITOBA   R8A 1S2","FL",1956.621079046424,11086.766990291262,0,0,9871.1879432624119,0,12613.283563362609,202.44792973651192,0,555.87954830614808,0,1910.2647427854454,0,0,10.037641154328734,183.96988707653702,152.10037641154329,548.36888331242153,55.161856963613552,939.60100376411549,0,0,228.56963613550815,128.59974905897113,50.813048933500625,407.9824341279799,0,797,59.75,76.5,414783,2084.3366834170856,8.3024680237794986,13.177754479603507,568065,4.941543359691015,18136636,-3900,-104041,13180975,1236008,2197426,1120647,20000,288964,0.5,null,0,208381,376357,376357,251285,251285,627642,627642,151000,30000,null,null,361000,91845,336614,121000,1470000,0,null,null,"KE","Kelsey",5495420,2472939,5132153,0,5495420,null,null,1385.5,0,1425.5,0,null,"FO","Fort La Bosse",null,null,"Kelsey",5132153,1385.5,3704.19,0,0,0,0,26,"RI","River East Transcona School Division",56191474,56191473,1,745262,730515,14747,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ31)","v":3}]
[null,null,8,"Fort La Bosse School Division","FO","Y","P.O. BOX 1420","VIRDEN, MANITOBA   R0M 2C0","FO",967.62026940346379,8091.070950468541,0,0,0,3743.0769230769229,8877.4085952533678,95.843489416292499,0,256.50416933932007,0,659.28159076330985,0,0,0,83.117382937780633,134.39384220654264,266.37395766517,63.220012828736373,547.10519563822959,0,44.387427838357922,158.38999358563183,67.889672867222572,149.77549711353433,420.44259140474662,0,1559,103.05,119,1623631,2239.4910344827586,1.6294399534339923,2.4911447601191234,1742146,1.6653325367427412,22861785,-60650,-258090,17741670,1455400,1769466,1352599,100000,442650,null,0.43,218147,284897,459100,458758,630313,626354,1089413,1085112,758000,210000,null,null,211000,135818,802606,160000,1776871,1327662,null,null,"LA","Lakeshore",6070625,2428250,5944445,0,6070625,null,null,956.5,0,948.5,0,null,"FR","Frontier",null,null,"Lakeshore",5944445,956.5,6214.79,0,0,0,0,27,"RO","Rolling River School Division",6811514,6811514,0,718967,717687,1280,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ32)","v":9}]
[null,null,9,"Frontier School Division","FR","N","30 SPEERS ROAD","WINNIPEG, MANITOBA   R2J 1L9","FR",1402.2117809904644,9570.9079091620988,0,0,0,"Error",10800.89633958782,53.484773915718243,0,326.82805290679789,0,2250.4492463857273,0,0.54137188557366966,0.54137188557366966,203.01568748077514,457.4803137496155,554.64580129191017,149.24623192863734,1364.3880344509382,0,1090.6138111350353,353.85650569055673,203.35158412796062,529.22839126422639,2177.0502922177793,0,6502,461.36169999999998,578.99509999999998,9770950,1956.9297015822151,7.2971994025392082,12.031633840451665,11605474,8.009298826777087,178751938,-2206310,-5625668,113481364,11905136,32662071,14188881,500000,3538685,0.4,null,1517012,1157711,159237,159237,179574,179574,338811,338811,450000,268903,null,null,872000,213983,3783283,1002000,680000,170000,null,null,"LO","Lord Selkirk",41444804,16577922,38498657,5118,41444804,null,null,3759,0.5,3842.7,1,null,"GA","Garden Valley",null,null,"Lord Selkirk",38498657,3759,10241.73,0.5,5121,5118,3,28,"SE","Seine River School Division",16148673,16148673,0,1289547,1027489,262058,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ33)","v":10}]
[null,null,10,"Garden Valley School Division","GA","N","BOX 1330, 750 TRIPLE E. BLVD","WINKLER, MANITOBA   R6W 4B3","GA",885.89574017415862,6992.1810074716795,0,0,0,13289.07,8026.2737114615202,37.594728171334431,0,320.8707931277948,0,1023.6881619204519,0,1.9769357495881383,7.5311838079548128,53.412567662979527,95.597317015768411,220.4817604142151,40.503647917156975,409.99529301012001,13.739468110143564,89.03271357966581,111.41727465285949,126.1334431630972,149.58013650270652,489.90303600847255,0,4249,246.6,303.39999999999998,2727095,924.43898305084747,3.2856566265060243,5.852135193133047,3055287,4.0201144736842105,59323665,-508000,-54073,45154765,4731500,4499600,3459000,0,1478800,0.5,null,458716,742223,323087,323087,1256740,1256740,1579827,1579827,1375000,372943,null,null,416000,425579,2118013,458000,7250000,2250000,null,null,"LR","Louis Riel",130818533,52327413,119560210,13251455,130818533,null,null,16419.8,1819.5,16982,1856.2,null,"HA","Hanover",null,null,"Louis Riel",119560210,16419.8,7281.47,1819.5,13248635,13251455,-2820,29,"SO","Seven Oaks School Division",35365538,35365535,3,2681917,2675129,6788,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ34)","v":3}]
[null,null,11,"Hanover School Division","HA","Y","5 CHRYSLER GATE","STEINBACH, MANITOBA   R5G 0E2","HA",886.80596314121374,7181.2892255922234,0,0,0,7102.5522710886808,8063.5168447000824,79.046836483155303,0,373.79974175372695,0,806.50311069374345,0,0,9.1677426928043193,35.943185819931919,81.74668388308487,174.14015729545721,13.734006338772156,305.56403333724614,0,27.444535743631882,119.20413194036858,75.619204131940364,35.368000939077355,257.63587275501817,0,8519,470.65,582.005,4227700,875.30020703933747,3.0684958948334127,4.937033179030367,4983400,3.1938995838586108,118628500,-2981400,-126300,90667300,8020500,5694200,8875700,442300,4928500,null,0.4,568228,1412820,754063,747252,2287989,2294347,3042052,3041599,1724000,962667,null,null,646000,800101,1865843,807000,14527657,2273035,null,null,"MO","Mountain View",22089646,8835858,20304650,0,22089646,null,null,2848.1,0,2831.4,0,null,"IN","Interlake",null,null,"Mountain View",20304650,2848.1,7129.19,0,0,0,0,30,"SR","Southwest Horizon School Division",6966463,6966462,1,713853,714156,-303,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ35)","v":13}]
[null,null,12,"Interlake School Division","IN","Y","192 - 2nd AVENUE NORTH","STONEWALL, MANITOBA   R0C 2Z0","IN",1172.6956673654786,8378.2320797171324,0,0,6437.7872177573672,0,8665.1167016072668,67.446890286512925,0,345.83473095737247,0,1230.3735150244584,0,0,0.68134171907756813,68.308874912648491,161.6872816212439,254.03598881900768,20.26554856743536,504.2976939203354,0,0,158.1638714185884,182.57582110412298,152.21977638015375,492.95946890286513,0,2862,168.48,225.32999999999998,2666942,1494.9226457399104,2.7505079319897114,5.2101736371592899,2981600,3.7269999999999999,44833000,-260086,0,34892218,3049700,2912967,2877029,90000,1011086,null,0.48,183914,566804,808470,808470,1280899,1280899,2089369,2089369,478000,159928,null,null,195000,283701,1272708,250000,7160000,2120000,null,null,"MY","Mystery Lake",9963432,3985373,9653878,274869,9963432,null,null,2740.5,78,2694,87.5,null,"KE","Kelsey",null,null,"Mystery Lake",9653878,2740.5,3522.67,78,274768,274869,-101,31,"ST","St. James - Assiniboia School Division",34990531,34990531,0,1771167,1751360,19807,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ36)","v":2}]
[null,null,13,"Kelsey School Division","KE","Y","P.O. BOX 4700","THE PAS, MANITOBA   R9A 1R4","KE",1204.2388268156424,6805.9845132743358,0,0,8292.6837748344369,3229.1666666666665,8601.3268156424583,105.09217877094972,0,69.97206703910615,0,816.51396648044692,0,0,2.0949720670391061,91.384776536312856,120.97067039106145,420.2618715083799,27.932960893854748,660.55027932960888,20.185055865921786,138.19553072625698,157.57891061452514,49.451117318435756,461.59217877094972,827.00279329608941,0,1432,88.09,115.74000000000001,460937,1212.9921052631578,2.8808562499999999,4.190336363636364,601206,4.4206323529411762,24144442,-11000,-705251,17690921,1915985,1783839,1744019,10000,403771,null,0.45,88215,320684,154704,154704,719655,719655,874359,874359,798000,90000,null,null,620000,143124,363912,186000,1760000,210000,null,null,"PA","Park West",12050965,5350628,11793259,240603,12050965,null,null,1595,32.5,1679,33,null,"LA","Lakeshore",null,null,"Park West",11793259,1595,7393.89,32.5,240301,240603,-302,32,"SU","Sunrise School Division",21365197,21365196,1,1489849,1465599,24250,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ37)","v":12}]
[null,null,14,"Lakeshore School Division","LA","Y","P.O. BOX 100","ERIKSDALE, MANITOBA  R0C 0W0","LA",1234.4615384615386,8593.7854166666675,0,0,0,10500,9857.5733333333337,179.23076923076923,0,339.4871794871795,0,1705.6410256410256,0,0,0,115.8974358974359,151.53846153846155,362.10256410256409,20.512820512820515,650.0512820512821,0,84.102564102564102,121.02564102564102,191.7948717948718,114.87179487179488,511.79487179487177,0,975,67,83.699999999999989,1755300,2671.6894977168949,2.0410465116279068,3.4149805447470816,1898100,2.3433333333333333,18301211,-80700,-396200,13108200,1388000,1810712,1390199,5000,340700,null,0.4,230026,214139,414194,414194,333928,333928,748122,748122,181000,90000,null,null,181000,93311,710033,296000,1450000,910000,null,null,"PE","Pembina Trails",133116182,52725802,124742662,1602075,133116182,null,null,16275.9,209,16960.8,238,null,"LO","Lord Selkirk",null,null,"Pembina Trails",124742662,16275.9,7664.26,209,1601830,1602075,-245,33,"SW","Swan Valley School Division",3985632,3985631,1,994366,994366,0,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ38)","v":4}]
[null,null,15,"Lord Selkirk School Division","LO","Y","205 MERCY STREET","SELKIRK, MANITOBA   R1A 2C8","LO",1543.6660472524554,9746.1123802505535,0,9503.1625615763551,8689.5887850467298,10261.038461538461,11125.057870984869,92.916113618263864,0,683.9415980886647,0,962.57313512078576,0,0,2.8935492434297849,94.382267056012736,110.66976373772232,299.99203610299975,47.097690469869924,552.14175736660468,0,34.234138571807804,172.26121582160872,105.18582426333953,76.387841783912933,388.06902044066896,0,3767,263.5,325.5,2801207,1098.0819286554292,2.6155060690943044,3.9320704660303201,3182351,2.9713828197945844,69315399,-182000,-811232,53240978,5153549,4472340,4576010,200000,1284700,null,0.4,502842,897198,2534539,2534539,2082440,2082440,4616979,4616979,405000,182595,null,null,404000,367368,1960180,458000,12288366,809892,null,null,"PI","Pine Creek",11333262,5723297,10003008,29363,11333262,null,null,1008,3,1022.5,3,null,"LR","Louis Riel",null,null,"Pine Creek",10003008,1008,9923.6200000000008,3,29771,29363,408,34,"TM","Turtle Mountain School Division",4452898,4452897,1,0,0,0,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ39)","v":6}]
[null,null,16,"Louis Riel School Division","LR","Y","900 ST.MARY'S ROAD","WINNIPEG, MANITOBA   R2M 3R3","LR",1028.7100605632975,6893.5347297787448,0,6153.6794997068591,6039.3659217877093,16259.979452054795,7744.087375786441,60.379961192450168,0,302.58352443111659,0,1123.8347151173045,0,1.7933791968013171,7.3675545363673782,36.980302228494146,39.473569706591405,319.56023990121713,80.920679720115245,476.93479155641796,34.871053095784092,123.85529487857941,291.10348679955314,88.018580584465226,135.35902863526783,673.20744399364969,0,17007,923.37,1212.97,6231481,2049.1552121012824,5.9709791228292071,13.21264762631724,6953482,3.860026157316943,244505098,-1063500,-3524304,187965745,16097689,22503726,11977927,215250,5087141,null,0.4,376785,3063610,3270502,2910676,6063371,6324643,9333873,9235319,2002000,1536473,null,null,1594000,1540747,3330159,1379000,43684604,90034,null,null,"PO","Portage La Prairie",22931644,11007189,21715398,127821,22931644,null,null,3057,18,3127.5,13.5,null,"MO","Mountain View",null,null,"Portage La Prairie",21715398,3057,7103.5,18,127863,127821,42,35,"TR","Turtle River School Division",1675856,1675856,0,271971,263938,8033,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ40)","v":7}]
[null,null,17,"Mountain View School Division","MO","Y","BOX 715","DAUPHIN, MANITOBA   R7N 3B3","MO",1400.6921816253735,7658.2362763514921,0,9040.9534883720935,6569.2124711316401,7729.0997409326419,8968.2329123686486,50.247758604068252,0,243.2883447411549,0,897.53976670201484,0,0.681898518589929,5.5342395321186411,75.872618014717688,135.90057521128571,258.03271313345545,10.925800957614319,480.73170731707313,7.2688711076834087,102.34583373501719,188.84250779266685,192.93711237507631,99.670619235836625,591.06494424628033,0,3111.9,189.45000000000002,234.32000000000002,3070631,2003.0208741030658,2.5031474482925034,3.3021017268486355,3478097,2.6719487012448262,49815034,-5000,-121671,36007450,4114732,5035355,3720984,161600,774913,null,0.4,421912,598106,345180,345180,1088497,1088497,1433677,1433677,558000,165973,null,null,358000,288626,2631865,356000,5190000,4140000,null,null,"PR","Prairie Rose",21175102,8893543,20232366,781928,21175102,null,null,2277,87,2291,89.5,null,"MY","Mystery Lake",null,null,"Prairie Rose",20232366,2277,8885.5400000000009,87,773042,781928,-8886,36,"WE","Western School Division",5669505,5669504,1,0,0,0,{"$error":"#N/A"},{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ41)","v":5}]
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[null,null,19,"Park West School Division","PA","Y","P.O. BOX 68, 1161 ST. CLAIRE STREET","BIRTLE, MANITOBA   R0M 0C0","PA",1195.5606751824816,8143.6053832116786,0,0,0,0,9339.1660583941612,68.336222627737229,0,256.01368613138686,0,712.8594890510949,0,0,0,71.923813868613138,251.2367700729927,235.97901459854015,38.800182481751825,597.93978102189783,23.076642335766422,0.46350364963503649,155.48768248175182,166.4530109489051,110.4014598540146,455.88229927007302,0,2192,147.50299999999999,180.07499999999999,2052278,2443.1880952380952,2.0522779999999998,2.9318257142857145,2230787,2.348196842105263,34788869,-110000,-359019,25979255,1937418,3611913,2519324,92600,544000,null,0.44400000000000001,170065,395986,769286,746973,589091,602855,1358377,1349828,1598000,90000,null,null,257000,148257,1002656,255000,1950224,2949836,null,null,"RE","Red River Valley",22512733,9005093,21258440,5343088,22512733,null,null,1959,492.5,1995.5,499,null,"PE","Pembina Trails",null,null,"Red River Valley",21258440,1959,10851.68,492.5,5344452,5343088,1364,38,{"$f":"+#REF!","v":{"$error":"#REF!"}},"Manitoba Institute of Trades and Technology",0,0,0,0,0,0,null,{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ43)","v":0}]
[null,null,20,"Pembina Trails School Division","PE","Y","181 HENLOW BAY","WINNIPEG, MANITOBA   R3Y 1M7","PE",1064.6234026527773,6600.225794461996,0,6641.5937172774866,6039.1486929182329,0,7505.7408116630295,40.666130494172322,0,259.43727420116682,0,1013.0672896480412,0,0,0.12766011770262853,32.68475610534513,171.09762169200721,133.95618704760446,65.567640713364739,403.30620555832155,27.920416682624182,30.241852092987632,270.30868216460499,99.549295954450884,51.173324141804862,479.19357103647252,0,15666.599999999999,842.98,1052.76,3646215,1195.4803278688526,5.3620808823529416,9.5953026315789476,4425192,6.1890797202797199,206537578,-2466000,-234016,160065877,14014499,17265035,9014700,0,6177467,null,0.4,717235,2827903,2429845,2401827,6889658,6903885,9319503,9305712,2106000,1030619,null,null,1586000,1490049,6648388,1115000,42410363,128337,null,null,"RI","River East Transcona",118845083,47538033,107950952,2178220,118845083,null,null,17863.599999999999,360.5,18225,401,null,"PI","Pine Creek",null,null,"River East Transcona",107950952,17863.599999999999,6043.07,360.5,2178527,2178220,307,39,{"$f":"+E62","v":"XW"},"Whiteshell School District",1397937,1397939,-2,22588,22588,0,null,{"$f":"COUNTIF(Ratios!$AL$68:$AL$366,CZ44)","v":0}]
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[null,null,22,"Portage La Prairie School Division","PO","Y","535 - 3rd STREET N.W.","PORTAGE LA PRAIRIE, MANITOBA   R1N 2C4","PO",1167.4168639053255,7756.4502074688799,0,5616.9543147208124,0,8696.8191489361707,8700.6224852071009,56.263313609467453,0,416.90207100591715,0,938.6508875739645,0,0,0.59171597633136097,56.014792899408285,92.723076923076917,173.05562130177515,20.946745562130179,342.74023668639052,27.662721893491124,36.713017751479292,119.24408284023669,127.48431952662722,425.70207100591716,736.80621301775147,0,3380,213.95000000000002,269.31,1209098,746.35679012345679,2.0807879162314116,3.1749271979140135,1428918,2.6894242532608081,49785391,-45000,-57023,39075185,3200233,3140716,3492257,15000,862000,null,0.48,282035,637135,270928,269506,1173716,1177653,1444644,1447159,1307000,106159,null,null,444000,307890,1906381,433000,5636821,2982445,null,null,"SE","Seine River",30424823,12778426,27814823,6780172,30424823,null,null,4748.5,1157.5,4877.5,1167.5,null,"PR","Prairie Rose",null,null,"Seine River",27814823,4748.5,5857.6,1157.5,6780172,6780172,0,null,null,"TOTAL",{"$f":"SUM(DB7:DB44)","v":624840332},624840336,-4,37413980,37415713,-1733,{"$error":"#N/A"}]
[null,null,23,"Prairie Rose School Division","PR","Y","45 MAIN STREET S.","CARMAN, MANITOBA   R0G 0J0","PR",1268.0293863439931,7847.7555555555555,0,7111.2334801762117,7063.9327217125383,0,8913.511668107174,71.951166810717368,0,357.50864304235091,0,849.17847882454623,0,0,0,105.43215211754537,99.006050129645629,286.84528954191876,28.089887640449437,519.37337942955924,0,68.215643906655146,166.4961106309421,183.19576490924806,54.343128781331032,472.25064822817632,0,2314,158.46,200.71,2473550,1596.8689477081989,2.0739931463605026,3.3811297542972354,2738849,2.5144425460891791,37060043,-216750,-326443,27729618,2652605,2900398,2526826,160000,816747,null,0.42,269555,465483,1085297,1058604,1283895,1215336,2369192,2273940,692000,90000,null,null,224000,227644,1555196,263000,4188249,4977758,null,null,"SO","Seven Oaks",85049506,34019802,76703978,347123,85049506,null,null,11179.5,50.5,11319.5,50.5,null,"PS","Prairie Spirit",null,null,"Seven Oaks",76703978,11179.5,6861.13,50.5,346487,347123,-636]
[null,null,24,"Prairie Spirit School Division","PS","Y","Box 130 15 Lorne Avenue","Swan Lake, Manitoba R0G 2S0","PS",1449.1488372093024,7289.4382022471909,0,0,7273.246187363834,0,8735.1302325581401,106.0953488372093,0,268.50697674418603,0,683.90930232558139,0,0,0,87.860465116279073,119.94418604651163,217.09534883720931,18.953488372093023,443.85348837209301,0,105.5,214.25581395348837,85.553488372093028,84.651162790697668,489.96046511627907,0,2150,134.39400000000001,165.50400000000002,2602117,2344.2495495495496,1.8204094967654554,2.9672826751325068,2828842,1.918622529779648,33073134,-80500,-31087,24980105,2280435,3009450,2156644,45000,601500,null,0.43,381728,406237,841411,763122,1062712,982940,1904123,1746062,480000,210000,null,null,217000,201626,1328882,289000,2226629,4985126,null,null,"SR","Southwest Horizon",16364067,7527471,15844398,0,16364067,null,null,1488,0,1487.4,0,null,"RE","Red River Valley",null,null,"Southwest Horizon",15844398,1488,10648.12,0,0,0,0]
[null,null,25,"Red River Valley School Division","RE","Y","P.O. BOX 400","MORRIS, MANITOBA   R0G 1K0","RE",1352.2436006825938,7638.0670645069622,0,7368.3610719322987,8901.8957816377169,13939.122807017544,9134.7777303754265,114.28924914675768,0,295.42448805460754,0,877.94069965870312,0,0,8.5324232081911269E-2,108.53583617747441,141.17363481228668,293.70605802047783,23.305034129692832,566.72056313993176,3.5477815699658701,74.570392491467572,99.959470989761087,93.816552901023897,109.54564846416382,381.43984641638224,0,2344,145,182.76,2932845,2137.6421282798833,2.1686593309410025,3.1934983340229532,3277065,2.2077218204417379,38269327,-396475,-59860,28837419,2473352,3053385,2758691,130000,1016480,null,0.4,304565,466665,818721,657633,1391522,1440652,2210243,2098285,273000,150000,null,null,160000,232529,1014733,164000,4426844,4123198,null,null,"ST","St. James - Assiniboia",77679609,35421902,74767998,875286,77679609,null,null,8071.3,94.5,8215,107.5,null,"RI","River East Transcona",null,null,"St. James - Assiniboia",74767998,8071.3,9263.44,94.5,875395,875286,109]
[null,null,26,"River East Transcona School Division","RI","Y","589 ROCH STREET","WINNIPEG, MANITOBA   R2K 2P7","RI",1036.0131629674506,8418.0127141471821,0,7061.9439426969793,5233.8296026643948,5659.7337423312883,8078.2115988324058,60.773751170347523,0,271.55570854216006,0,1214.5654568485984,0,0,4.5520735804372965,28.926970314479263,95.139835875970704,163.24827890069946,86.498375282260284,373.81346037340973,26.327972682711902,80.7398799361128,260.81175304290355,108.01195131354298,37.275596188797707,513.16715316406896,0,18157,1016.4699999999999,1292.5399999999997,5471028,1209.3342175066314,4.761050610814169,7.0533205615296257,6361864,5.3231787469929923,251167382,-57800,-2432163,201224393,14769804,18046723,11873012,59000,3739793,null,0.4,649275,3149506,745262,730607,5789617,5899002,6534879,6629609,2219000,1373864,null,null,1618000,1690138,4842143,1562000,45784467,88217,null,null,"SU","Sunrise",49913187,21213104,45481523,599198,49913187,null,null,4744,62.5,4802.1000000000004,67.099999999999994,null,"RO","Rolling River",null,null,"Sunrise",45481523,4744,9587.17,62.5,599198,599198,0]
[null,null,27,"Rolling River School Division","RO","Y","P.O. BOX 1170","MINNEDOSA, MANITOBA   R0J 1E0","RO",1354.8930099857346,7902.1757801316917,0,0,0,25197.5,9316.2824536376611,101.18402282453637,0,361.35235378031382,0,480.16547788873038,0,1.4265335235378032,7.132667617689016,85.021398002853061,103.47218259629101,341.2753209700428,20.542082738944366,550.3109843081312,13.817403708987161,59.600570613409417,143.00142653352353,71.897289586305277,21.540656205420827,309.85734664764624,0,1752.5,108.075,131.92500000000001,1896450,1996.2631578947369,2.2776076382633761,3.5734878462408139,2066905,2.3754252287040867,28346425,-411150,-25890,20933540,1975235,2220725,2097775,258000,861150,null,0.42299999999999999,300002,342425,718967,717685,793167,817725,1512134,1535410,617000,90000,null,null,170000,158895,795473,275000,3575772,2227367,null,null,"TR","Turtle River",4438814,2219407,4321213,253183,4438814,null,null,628.5,37,610.5,34,null,"SE","Seine River",null,6533991.5800000001,"Turtle River",4321213,628.5,6875.44,37,254391,253183,1208]
[null,null,28,"Seine River School Division","SE","Y","475-A SENEZ STREET","LORETTE, MANITOBA   R5K 1E3","SE",1193.9493155334314,6756.8521248915868,0,8734.9510135135133,6256.0440354912917,0,8043.3582984500508,87.509899309876687,0,282.57721461703812,0,1376.1371195836632,0,0,3.1112116755289061,64.806878606177165,99.332503676886532,239.99321190179884,51.046498472677904,455.17909265754042,28.012218576762077,89.557642267224793,134.69849530489876,91.978730625636388,15.046951012557981,359.29403778708001,0,4419.5,256.82600000000002,317.53000000000003,3921100,1289.8355263157894,2.4174893278059053,4.2396870431721263,4224284,2.5900407854947849,65670449,-661500,-322314,50380897,3917000,5101237,4174111,60000,1761500,null,0.42,515103,873080,1289547,1027613,1765656,2052661,3055203,3080274,899000,425813,null,null,377000,441822,3735334,460000,10864286,1270583,null,null,"WI","Winnipeg",224770133,89908053,218404652,3309198,224770133,null,null,26686.7,405,27454.6,456,null,"SO","Seven Oaks",null,null,"Winnipeg",218404652,26686.7,8184.03,405,3314532,3309198,5334]
[null,null,29,"Seven Oaks School Division","SO","Y","830 POWERS STREET","WINNIPEG, MANITOBA   R2V 4E7","SO",1157.8646374973578,8043.5007680491553,0,6123.9684915320995,7768.5834375000004,8936.5989847715737,8935.8281969985201,48.073557387444517,0,180.78883956880154,0,1542.4662861974214,0,0,0.88776157260621436,42.358063834284508,123.28809976749102,186.99725216656097,71.360811667723524,424.00422743606003,15.896005072923272,82.674276051574722,184.39281335869794,104.35679560346649,266.64299302473052,653.9628831113929,0,11827.5,702.44999999999993,858.69999999999993,4120491,1398.1985069562268,4.8528318552803587,8.7909434203789036,4923121,4.2150008561643837,181211019,-1195250,-5358483,135671921,16645720,11716561,10620774,244163,4141360,null,0.4,519905,2287749,2681917,2675142,4002009,4017116,6683926,6692258,1461000,1050071,null,null,981000,1140480,5319984,1160000,25494760,159280,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(CH26:CH52)","v":157858.90000000002},{"$f":"SUM(CI26:CI52)","v":5388},{"$f":"SUM(CJ26:CJ52)","v":161591.9},{"$f":"SUM(CK26:CK52)","v":5592.8},null,"SR","Southwest Horizon",null,null,null,null,null,null,null,{"$f":"SUM(CV26:CV52)","v":39179549},{"$f":"SUM(CW26:CW52)","v":39175773},{"$f":"SUM(CX26:CX52)","v":3776}]
[null,null,30,"Southwest Horizon School Division","SR","Y","P.O. BOX 820","SOURIS, MB  R0K 2C0","SR",1195.4369954369954,9192.1375921375929,0,0,0,0,10387.574587574587,174.06107406107407,0,242.12004212004211,0,1492.0673920673921,0,0,0,112.95191295191295,159.77535977535979,289.43488943488944,41.698841698841697,603.86100386100384,0,112.14461214461214,195.43699543699543,55.10705510705511,20.989820989820991,383.6784836784837,5000,1424.5,104.66,124.63,2229200,3278.2352941176468,2.371741674646239,3.9835596854896353,2383100,2.5354824981380997,26585000,-301000,-192500,19728100,1638400,2371950,2097350,20000,724200,null,0.46,322588,322460,713853,712439,888968,898679,1602821,1611118,195000,90000,null,null,140000,142648,700638,118000,2240002,3640003,null,null,"non-DSFM:",null,null,"SLCURRPOR",null,null,null,null,null,null,null,null,null,null,"ST","St. James - Assiniboia",null,null,{"$f":"COUNTA(CQ26:CQ52)","v":27}]
[null,null,31,"St. James - Assiniboia School Division","ST","Y","2574 PORTAGE AVENUE","WINNIPEG, MANITOBA   R3J 0H8","ST",1277.8304199471481,7903.8846313154427,0,7289.7037611477317,5873.4125272145357,8636.7802293331133,8854.1862523257641,31.609298838576105,0,450.09551305841626,0,2031.8432716977245,0,0.14274206261039238,4.5414318145991617,55.803954327504904,151.62210838715123,216.54988710964702,64.789256859997352,488.76520668430049,6.1889234641884991,144.69576701516417,171.14909842872021,230.49777260320562,67.894207030605145,620.4257685418836,0,8056.49,459.38,601.01,2876448,1683.1176126389701,5.0465328034948289,10.187165320866978,3199402,4.7752268656716419,130209877,-391000,-1078354,100757661,8896176,11284620,6587185,126945,2557290,null,0.45600000000000002,120274,1709533,1772637,1752308,4195011,4131537,5967648,5883845,872000,1202884,null,null,735000,808321,3971220,825000,23441218,177959,null,null,"BE","Beautiful Plains",11604230,5570030,null,null,11604230,null,null,null,null,null,null,null,"SU","Sunrise"]
[null,null,32,"Sunrise School Division","SU","Y","P.O. BOX 1206","BEAUSEJOUR, MANITOBA   R0E 0C0","SU",1167.0902785303999,9028.8565279770446,0,0,7697.833894945491,0,9468.190311043676,64.541671182399483,0,492.60929879700876,0,1367.4245150102959,0,0,1.8857700227592933,77.841118456703157,89.279722553375962,327.41085943426901,30.08951988728731,524.62122033163541,0,131.98330985152271,154.58588923810555,91.403489758317974,9.3313102850330552,387.3039991329793,3000,4613.5,287.68,368.98,5636017,1539.8953551912568,2.5512659872364658,4.02564016485361,6261123,2.793873233560269,81040512,-765000,-1091175,59787495,4645362,8520451,4612900,1856143,765000,null,0.42499999999999999,832379,975230,1489849,1465596,2218396,2296766,3708245,3762362,499000,487704,null,null,439000,455892,2181495,396000,14696420,2645158,null,null,"EV","Evergreen",16082630,6915531,null,null,16082630,null,"Updated - VA","9/22 RESIDENT PUPILS",null,"9/23 RESIDENT PUPILS",null,null,"SW","Swan Valley"]
[null,null,33,"Swan Valley School Division","SW","N","P.O. BOX 995, 431 3rd STREET N.","SWAN RIVER, MANITOBA   R0L 1Z0","SW",1685.8059163059163,8534.7070859358173,0,0,7576.6119402985078,7236.5205913410773,9857.8535353535353,148.09595959595958,0,350.56421356421356,0,2848.4444444444443,0,1.948051948051948,15.743145743145742,135.87301587301587,180.17316017316017,334.96753246753246,15.151515151515152,666.16522366522372,16.077200577200578,0,213.57647907647907,127.52741702741703,132.38528138528139,489.56637806637809,0,1386,89.75,114.86,1968624,1599.2071486596262,2.6750661760309602,3.1164942953620431,2233321,3.2719679677450548,27518400,-62600,-100508,20000678,2470939,2631320,1897263,5000,513200,0.45,null,279912,313468,994366,994366,659197,659197,1653563,1653563,249000,90000,null,null,172000,129570,736964,302000,2440000,1950000,null,null,"FL","Flin Flon",5353850,2676925,null,null,5353850,null,"RESIDENT DIVISION","Non-DSFM","DSFM","Non-DSFM","DSFM",null,"TM","Turtle Mountain"]
[null,null,34,"Turtle Mountain School Division","TM","N","P.O. BOX 280","KILLARNEY, MANITOBA   R0K 1G0","TM",1047.5251661918328,7684.6824457593684,0,0,0,2630.102564102564,8545.0009496676157,107.88603988603988,0,429.88224121557454,0,220.02943969610635,0,0,5.982905982905983,81.602089268755932,115.16714150047483,249.94586894586894,20.495726495726494,467.21082621082621,0,66.599240265906928,234.5232668566002,71.795821462488135,186.2545109211776,559.17283950617286,0,1053,65.44,79.64,1204146,2487.904958677686,2.0091569071411528,2.9650589000078797,1318371,2.6128759907009376,16076853,-26000,-223863,12083928,921346,1455225,1102301,56000,266000,0.40400000000000003,null,166190,206200,0,0,461002,461002,461002,461002,236000,90000,null,null,115000,98322,524169,95000,1820000,2120000,null,null,"FR","Frontier",3868724,1590331,null,null,3868724,"BE","Beautiful Plains",2180.5,0,2230.5,0,null,"TR","Turtle River"]
[null,null,35,"Turtle River School Division","TR","Y","P.O. BOX 309","MC CREARY, MANITOBA   R0J 1B0","TR",1261.2092638544252,10400.890422778257,0,15626.32,0,0,11878.205128205129,167.9718775847808,0,335.94210090984285,0,1729.6989247311828,0,0,0,177.53019023986766,92.587262200165426,479.76674937965259,14.061207609594707,763.9454094292804,0,0,198.96774193548387,63.075268817204304,132.3424317617866,394.38544251447479,0,604.5,52.44,60.42,1308731,3373.0180412371133,1.9422964473453783,2.8023258303784027,1432438,1.899178114157146,12909720,-155984,-29521,9189761,843040,1211411,1303535,3000,358973,null,0.5,277920,154492,271971,263938,403087,318570,675058,582508,186000,90000,null,null,184000,67878,642493,225000,831294,1010778,null,null,"GA","Garden Valley",24316187,12158094,null,null,24316187,"BO","Border Land",2022.4,10.5,2038.4,12,null,"WE","Western"]
[null,null,36,"Western School Division","WE","N","UNIT 4-75 THORNHILL","MORDEN, MANITOBA   R6M 1P2","WE",1042.420704845815,7440.8236339404712,0,0,6246.5776981639046,13425.678571428571,7969.6762114537441,79.692511013215864,0,218.57665198237885,0,596.24581497797362,0,0,2.5330396475770924,58.028193832599122,101.28370044052863,219.23568281938327,25.550660792951543,404.09823788546254,0,0,158.08061674008812,82.351101321585901,110.12202643171806,350.55374449339206,0,2270,130.41,164.88,1093383,911.15250000000003,3.7702862068965519,6.6265636363636364,1291020,3.9723692307692309,30795895,-114500,-526009,23730968,1943259,2418282,1638484,60000,631969,0.4,null,126215,362361,0,0,582992,582992,582992,582992,1204000,30000,null,null,181000,202354,922833,149000,4350000,1030000,null,null,"SW","Swan Valley",10686809,4809064,null,null,10686809,"BR","Brandon",9200,132,9527.5,131.5,null,"WI","Winnipeg"]
[null,null,37,"Winnipeg School Division","WI","Y","1577 WALL STREET EAST","WINNIPEG, MANITOBA   R3E 2S5","WI",1141.6495618202935,7921.9841447199342,0,7255.0167151162786,6036.8156398104265,11179.882454128439,8551.3379438989195,28.526237989652625,0,547.96737408932529,0,887.93812691373671,0,8.798789286594165E-2,6.0797522260936896,37.606975680146412,114.23007074226587,255.4811529933481,35.303382254601765,442.62158167036216,32.137894625699502,76.765107521205081,81.570548692499912,92.450251645373598,259.0386090873896,541.96241157216764,0,28413,1602.35,2157.3799999999997,7045515,4137.1197886083382,14.540926258436009,16.103850241711523,8263042,8.3293855559531664,477479200,-2389450,-9439674,375836619,35454501,30493130,24333461,146712,10467597,null,0.4,1078193,6208825,4790198,4729813,12601864,12422614,17392062,17152427,4520645,3197395,null,null,4351000,2857834,17454242,5336000,52277704,29552,null,null,"TM","Turtle Mountain",8896183,3594058,null,null,8896183,"DI","D.S.F.M.",0,0,0,0,null,"XW","Whiteshell"]
[null,null,38,"Whiteshell School District","XW","N","P.O. BOX 130","PINAWA, MANITOBA   R0E 1L0","XW",1931.9130434782608,12275.634782608695,0,0,0,0,14207.547826086957,184.85797101449276,0,454.49275362318838,0,1661.031884057971,0,0,0,350.72463768115944,154.09855072463768,482.38840579710143,55.652173913043477,1042.8637681159421,21.657971014492755,86.956521739130437,91.663768115942034,267.39710144927534,317.97101449275362,785.64637681159422,0,172.5,16.399999999999999,19.579999999999995,0,0,0,0,44750,"Error",4249020,-29100,-273996,3005184,232205,747695,234836,0,29100,0.44,0,0,21675,22588,22588,88370,88370,110958,110958,65000,30000,null,null,38000,20028,95359,21000,660000,0,null,null,"WE","Western",13233366,4903346,null,null,13233366,"EV","Evergreen",1405,0,1406.5,0]
[null,null,null,"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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF($C$26:$C$62,DIVNUM,$BE$26:$BE$62)","v":0},{"$f":"SUM(BF26:BF62)","v":36520791},37415450,37415450,68746255,70189883,106161705,107605333,33710645,16064722,0,0,22000000,17550784,82360544,22000000,390339999,63080001,0,null,"XW","Whiteshell",2971613,1307510,null,null,2971613,"FL","Flin Flon",760.9,0,744.2,0,null,null,"Totals",{"$f":"SUM(CO25:CO61)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FO","Fort La Bosse",1419,2.5,1442.5,4]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(CA26:CA63)","v":1336222362},{"$f":"SUM(CB26:CB63)","v":555808558},{"$f":"SUM(CC26:CC63)","v":1160922615},{"$f":"SUM(CD26:CD63)","v":39175773},{"$f":"SUM(CE26:CE63)","v":1336222362},"FR","Frontier",2091.1,0,2072.1,0,null,"folder","W:\\Edusfb\\Education Property Tax Credit\\2020"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GA","Garden Valley",4083.8,0,4085.6,0,null,"file","2020 DSFM Portions.xls"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HA","Hanover*",8805.5,104.5,9021,111.5,null,null,"coming from Finance ask Sinclair, Eleanor (FIN) <Eleanor.Sinclair@gov.mb.ca>"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IN","Interlake",2943,0,2944,0]
[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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"KE","Kelsey",1385.5,0,1425.5,0,null,null,null,"Rounding to 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LA","Lakeshore",956.5,0,948.5,0,null,null,{"$f":"+CN25","v":"Beautiful Plains"},{"$f":"ROUND(CO25,0)","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LO","Lord Selkirk",3759,0.5,3842.7,1,null,null,{"$f":"+CN26","v":"Borderland"},{"$f":"ROUND(CO26,0)","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LR","Louis Riel",16419.8,1819.5,16982,1856.2,null,null,"Brandon",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MO","Mountain View",2848.1,0,2831.4,0,null,null,"DSFM",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MY","Mystery Lake",2740.5,78,2694,87.5,null,null,"Evergreen",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA","Park West",1595,32.5,1679,33,null,null,"Flin Flon",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PE","Pembina Trails",16275.9,209,16960.8,238,null,null,"Fort La Bosse",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PI","Pine Creek",1008,3,1022.5,3,null,null,"Frontier",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PO","Portage La Prairie",3057,18,3127.5,13.5,null,null,"Garden Valley",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PR","Prairie Rose",2277,87,2291,89.5,null,null,"Hanover",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PS","Prairie Spirit",2086,229,2118,224.5,null,null,"Interlake",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"RE","Red River Valley",1959,492.5,1995.5,499,null,null,"Kelsey",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"RI","River East Transcona",17863.599999999999,360.5,18225,401,null,null,"Lakeshore",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"RO","Rolling River",1691.6,2,1708.5,5,null,null,"Lord Selkirk",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SE","Seine River",4748.5,1157.5,4877.5,1167.5,null,null,"Louis Riel",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SO","Seven Oaks",11179.5,50.5,11319.5,50.5,null,null,"Mountain View",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SR","Southwest Horizon",1488,0,1487.4,0,null,null,"Mystery Lake",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ST","St. James-Assiniboia",8071.3,94.5,8215,107.5,null,null,"Park West",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SU","Sunrise",4744,62.5,4802.1000000000004,67.099999999999994,null,null,"Pembina Trails",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SW","Swan Valley",1314.5,0,1296.5,0,null,null,"Pine Creek",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TM","Turtle Mountain",1046,0,1087,0,null,null,"Portage La Prairie",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TR","Turtle River",628.5,37,610.5,34,null,null,"Prairie Rose",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27948.6,"WE","Western",2116,0,2223.5,0,null,null,"Prairie Spirit",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Include Nursery","WI","Winnipeg",26686.7,405,27454.6,456,null,null,"Red River Valley",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,840.5,null,null,null,null,null,null,null,null,"River East Transcona",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,null,null,null,null,null,null,null,null,null,null,null,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",{"$f":"SUM(CH58:CH94)","v":172856.7},{"$f":"SUM(CI58:CI94)","v":5388},{"$f":"SUM(CJ58:CJ94)","v":176737.8},{"$f":"SUM(CK58:CK94)","v":5592.8},null,null,"Rolling River",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Seine River",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"folder",null,"Update both current and previous year from path and file, because both changes",null,null,null,null,null,null,"Seven Oaks",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File",null,null,null,null,null,null,null,null,"Southwest Horizon",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"St. James - Assiniboia",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sunrise",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Swan Valley",0]
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[]
[]
[null,null,"TO PRINT, CLICK THE PRINTER ICON ON YOUR TOOLBAR  (PRINTS 1 LEGAL SIZE PAGE)"]
[]
[null,null,"PLEASE NOTE:"]
[null,null,"1) To erase an entry, press the Delete key or enter a zero into the \"dashed\" fields. Do not use the spacebar to erase an entry."]
[null,null,"2) To move an entry, use copy and paste, then delete the original entry. Do not use cut and paste or drag a cell to move an entry."]
["HOW TO COMPLETE AND SUBMIT YOUR BUDGET",""]
[null,null,{"$f":"\"INSTRUCTIONS FOR THE COMPLETION AND SUBMISSION OF \"&THISYR&\" BUDGET\"","v":"INSTRUCTIONS FOR THE COMPLETION AND SUBMISSION OF 2025/26 BUDGET"}]
[]
[null,null,"1)","For full functionality, please ensure that macros have been enabled in your workbook before selecting your Division."]
[null,null,"2)","This workbook is available in English or French. You can select a preferred language using the drop down menu in the Identification sheet (default set to English).  Please note: When entering the names of revenue on the Prov Rev 2 or Other Rev worksheets, use \"Paste Special - Values\" to ensure it is copied accurately."]
[]
[]
[null,null,"3)","When entering data, please round all reported amounts to the nearest dollar."]
[null,null,"4)","It is not necessary to enter zeros for nil amounts as blank cells are mathematically equivalent to zero."]
[null,null,"5)","FRAME statistics and salary/personnel information are summarized in the FRAME worksheet. Please verify that the information is accurate prior to submitting your budget."]
[]
[null,null,"6)","Capital Expenses for Statistics Canada should be reported on page 14 (below the Details of Transfers to (from) Capital Fund). The amounts entered here are a Division expense only. It does not include funding through Long Term Debt (ie. debentures or promissory notes)."]
[]
[null,null,"7)","Upon approval by the School Board, please submit the completed budget template to the Education Funding Branch by March 31, 2025. Please email the completed Excel file, and PDF copies of the Division's signed special levy form(s) and tax notice(s) to efb@gov.mb.ca. All original signed copies should be kept at the division office. Should you have any questions, please contact the Education Funding Branch at (204) 945-6910 or by email at efb@gov.mb.ca. "]
[]
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[null,null,"Templates and reporting forms can be found at: "]
[null,null,"http://www.edu.gov.mb.ca/k12/finance/forms/index.html"]
[null,""]
[null,null,{"$f":"\"WHAT'S NEW FOR \"&THISYR&\" BUDGET\"","v":"WHAT'S NEW FOR 2025/26 BUDGET"}]
[]
[null,null,"1) ","The Special Requirement entered on the \"Other Rev\" worksheet should reflect the amount discussed with local ratepayers. (Please note: the comment in the “Special Levy 1” and “Special Levy 2” worksheets can be hidden before printing). "]
[]
[null,null,"2) ","The following grants for 2025-26 have been pre-entered on the \"Prov Rev 2\" worksheet under Other Department of Education and Early Learning: Special Needs Additional Funding, Wage Assistance, Student Presence and Engagement, Additional Operating Support. These grants have also been pre-entered on the \"Allow Input\" worksheet, except for the Function/Program. "]
[null,null,"3)","On the \"Prov Rev 2\" worksheet, under Other Department of Education and Early Childhood Learning:\n-  The General Support Grant (GSG) has been pre-entered at 84.82% of 2023 Payroll Tax paid as an estimate. This amount is not protected and can be overwritten with a different amount.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     -  The Tax Incentive Grant and Property Tax Offset Grant (TIG&PTOG) amount has been pre-entered. This amount is protected and is taken from the 2024 Special Levy page, net of DSFM. This revenue is deducted on Appendix B.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 \n"]
[null,null,"4)","Homeowners Affordability Tax Credit (HATC) replaces the Education Property Tax Credit and the Manitoba School Tax Rebate. There is still a School Tax Rebate on Farm Properties. An estimate of the HATC and STR on farm properties has been pre-populated."]
[null,null," RECOMMENDED ORDER FOR DATA ENTRY"]
[null,null,"Operating Fund:"]
[null,null,"1)","Revenue Detail - enter data on the \"Prov Rev 1\" worksheet first (before the \"Prov Rev 2\" worksheet). This will populate the total for Provincial Government Revenue. Please note that error messages will appear for certain categorical grants until Appendix A of the Allowable Expenses and Program expenses are completed.  "]
[]
[]
[null,null,"2)","Calculation of Allowable and Unsupported Expenses (\"Allowable\" worksheet - page 18) - Order of completion: \n\"Appendix A\", \"Appendix B\", \"Allow Input\", \"Allow Input 2\". These schedules will populate amounts directly into the \"Allowable\" worksheet. "]
[]
[null,null,"3)","Expense Detail - complete Functions 100 to 800 first, then enter Fiscal Function 900 on the \"By Object\" worksheet."]
[null,null,"4)","Transfers to/(from) Capital (worksheet \"Transfers\") - complete the Division's share of Capital expenditures for Statistics Canada (bottom section)."]
[]
[null,null,"Other:"]
[null,null,"1)","Student and Transportation Statistics and Personnel can be entered last, but prior to reviewing the \"FRAME\" worksheet. Please note that student statistics determine your administration cost limit (except for northern divisions)."]
[]
[null,null,"2)","If applicable, Liability Insurance, Administration portion of self-funded expenses and Trustee election costs are entered in the \"Admin Costs\" worksheet."]
[]
[null,null,"3)","The \"Senior Staff\" worksheet must be completed if Object 320 salaries are being allocated between more than one function."]
[]
[]
[]
[]
[]
[]
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[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[null,null,"1)","Click Options"]
[null,null,"2)","Click Enable this content"]
[null,null,"3)","Click OK"]

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[]
[]
[null,"USE THIS PAGE TO SELECT YOUR DIVISION OR TO FIND HELP"]
[]
[null,"Using the down arrow button, select your Division/District and preferred language."]
[]
[]
[null,"This will retrieve your prior year FRAME data, special requirement and resident pupils (if"]
[null,"applicable) and identify your division/district at the top of each page.  It will also list your"]
[null,"municipalities and assessment ratios on the 'Ratios' worksheet for allocating your special"]
[null,"levy and printing your Tax Notice(s)."]
[]
[null,"Note:","If you select the wrong division, reselect the appropriate division. Selecting an incorrect division/district does not affect the data input."]
[]
[]
[null,"Select the following Help buttons for each topic (to return to this page, click the \"CONTROL\" worksheet):"]
[]
[null,null,"Instructions for the Completion and Submission of Your Budget"]
[null,null,"What's New"]
[null,null,"Data Entry Order"]
[null,null,"Instructions for Allowable Expenses ('Allow Guide')"]
[null,null,"Contacts and Internet information"]
["English"]
["French"]
[1]

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[]
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[null,"USE THIS PAGE FOR AUTOMATED PRINTING FEATURES"]
[null,"(note: to print Special Levy forms or Ratios you must go to the specific worksheets)"]
[null,"Click the button or check the box beside each item to execute the task:"]
[null,"Set pages to print on Legal-size paper (original setting)"]
[null,"Set pages to print on Letter-size paper (except FRAME / Error Report and Special Levy)"]
[null,"To print, choose an option below:"]
[null,"Include Expenditure Definitions in Table of Contents"]
[null,"Include Calculation of Allowable Expenditures in Table of Contents"]
[null,"Include today's date on all budget pages (does not affect Allowable Expenditures)"]
[null,"Print Budget including FRAME / Error Report and Allowable Expenditures"]
[null,"Print Budget excluding FRAME / Error Report and Allowable Expenditures"]
[null,"Print Budget cover >                   or                   Expenditure Definitions >                   or"]
[null,{"$f":"\"Notice of Tax Requirements \"&IF(DIVCODE=\"XW\",\"(this takes you to your Tax Notice form and print instructions)\",\"(this takes you to your Ratios worksheet and print buttons)\")","v":"Notice of Tax Requirements (this takes you to your Ratios worksheet and print buttons)"}]
[null,"Print Allowable Expenditures only (legal size for Schools' Finance)"]

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[" COUNSELLING & GUIDANCE",{"$f":"_OE270","v":0},"-- ",{"$f":"B23","v":0},0,0,{"$f":"IF(DIVCODE=\"Co.\",0,VLOOKUP(DIVCODE,DATA,15))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," COUNSELLING & GUIDANCE",null,null,null,null,null,null," ORIENTATION ET CONSULTATION"]
["TOTAL FUNCTION 200",{"$f":"_OE200","v":0},{"$f":"OE2TRANS","v":0},0,0,0,{"$f":"IF(DIVCODE=\"Co.\",0,VLOOKUP(DIVCODE,DATA,16))","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 FUNCTION 200",null,null,null,null,null,null,"TOTAL – FONCTION 200"]
[]
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[" BOARD OF TRUSTEES",{"$f":"_OE510","v":0},{"$f":"OE51TRANS","v":0},{"$f":"B27-C27","v":0},{"$f":"ENROLTOT","v":0},{"$f":"IF(E27=0,0,IF(AND(D27=0,E27=0),0,D27/E27))","v":0},{"$f":"IF(DIVCODE=\"Co.\",0,VLOOKUP(DIVCODE,DATA,17))","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," BOARD OF TRUSTEES",null,null,null,null,null,null," COMMISSION SCOLAIRE"]
[" INSTRUCTIONAL MANAGEMENT & ADMINISTRATION",{"$f":"_OE520","v":0},{"$f":"OE52TRANS","v":0},{"$f":"B28-C28+_OE5299","v":0},{"$f":"ENROLTOT","v":0},{"$f":"IF(E28=0,0,IF(AND(D28=0,E28=0),0,D28/E28))","v":0},{"$f":"IF(DIVCODE=\"Co.\",0,VLOOKUP(DIVCODE,DATA,18))","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," INSTRUCTIONAL MANAGEMENT & ADMINISTRATION",null,null,null,null,null,null," GESTION ET ADMINISTRATION SCOLAIRES"]
[" BUSINESS ADMINISTRATIVE SERVICES",{"$f":"_OE530","v":0},{"$f":"OE53TRANS","v":0},{"$f":"B29-C29+_OE5399","v":0},{"$f":"ENROLTOT","v":0},{"$f":"IF(E29=0,0,IF(AND(D29=0,E29=0),0,D29/E29))","v":0},{"$f":"IF(DIVCODE=\"Co.\",0,VLOOKUP(DIVCODE,DATA,19))","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," BUSINESS ADMINISTRATIVE SERVICES",null,null,null,null,null,null," SERVICES D'ADMINISTRATION ET DE FONCTIONNEMENT"]
[" MANAGEMENT INFORMATION SERVICES",{"$f":"_OE550","v":0},"-- ",{"$f":"B30","v":0},{"$f":"ENROLTOT","v":0},{"$f":"IF(E30=0,0,IF(AND(D30=0,E30=0),0,D30/E30))","v":0},{"$f":"IF(DIVCODE=\"Co.\",0,VLOOKUP(DIVCODE,DATA,20))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," MANAGEMENT INFORMATION SERVICES",null,null,null,null,null,null," SERVICES DE GESTION DE L'INFORMATION"]
["TOTAL FUNCTION 500",{"$f":"_OE500","v":0},{"$f":"OE5TRANS","v":0},{"$f":"B31-C31+OE599X","v":0},{"$f":"ENROLTOT","v":0},{"$f":"IF(E31=0,0,IF(AND(D31=0,E31=0),0,D31/E31))","v":0},{"$f":"IF(DIVCODE=\"Co.\",0,VLOOKUP(DIVCODE,DATA,21))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TOTAL FUNCTION 500",null,null,null,null,null,null,"TOTAL – FONCTION 500"]
[]
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[" LIBRARY/ MEDIA CENTRE",{"$f":"_OE620","v":0},"-- ",{"$f":"B36","v":0},0,0,{"$f":"IF(DIVCODE=\"Co.\",0,VLOOKUP(DIVCODE,DATA,24))","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," LIBRARY/ MEDIA CENTRE",null,null,null,null,null,null," BIBLIOTHÈQUE ET MÉDIATHÈQUE"]
[" PROFESSIONAL & STAFF DEVELOPMENT",{"$f":"_OE630","v":0},"-- ",{"$f":"B37","v":0},0,0,{"$f":"IF(DIVCODE=\"Co.\",0,VLOOKUP(DIVCODE,DATA,25))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," PROFESSIONAL & STAFF DEVELOPMENT",null,null,null,null,null,null," PERFECTIONNEMENT PROFESS. ET DU PERSONNEL"]
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[null,"(To be used after you have entered your special requirement in the budget and completed your special levy form)"]
[null,null,"Assessment","Levy",null,"INSTRUCTIONS : "]
["Line","Locality","Ratios","Amount",null," Levy amounts are rounded to the nearest dollar."]
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[{"$f":"IF(B6=0,0,2)","v":0},0,0,0,null," in the top cell of the Levy Amount column to read"]
[{"$f":"IF(B7=0,0,A6+1)","v":0},0,0,0,null," =C5*D$24 and copy down the column.  You can"]
[0,0,0,0,null," also alter Levy amounts by either inputting a"]
[0,0,0,0,null," number over the formula or by adding a number"]
[0,0,0,0,null," to the formula in edit mode."]
[0,0,0,0,null," To print all your tax notices, click the 'Print All'"]
[0,0,0,0,null," button >"]
[0,0,0,0,null,"< To print individual notices, click the green"]
[0,0,0,0,null,"< buttons beside the table."]
[0,0,0,0,null,"> Buttons print one copy of each tax notice.  For"]
[0,0,0,0,null,"   additional copies, click button(s) again."]
[0,0,0,0,null,"> The Tax Notice form (on next worksheet) has"]
[0,null,0,0,null,"   today's date.  You can enter a different date"]
[0,0,0,0,null,"   if necessary."]
[0,0,0,0,null,"  Check to Special Levy:"]
[0,0,0,0,null,"   (variance of $1.00 or less is OK)"]
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[null,"Special Levy on Special Levy Form >",null,{"$f":"IF(SLPREV=0,SPLEVLT,SPLEV)","v":0},"(b)"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TR","TR","MUNICIPALITY OF MCCREARY (147)",0.16675436415]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"WE","WE","MUNICIPALITY OF PEMBINA (161)",1.8573006634000001E-2]
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[]
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[]
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{"sheet":"Contents","index":6,"n_rows":23,"n_cols":13,"rows_kept":23,"cut":false,"hidden":false,"merged":[]}
[null,null,{"$f":"IF(Eng_Fren=1,L1,M1)","v":"TABLE OF CONTENTS"},null,null,null,null,null,null,null,null,"TABLE OF CONTENTS","TABLE DES MATIÈRES"]
[null,null,{"$f":"UPPER(Title)","v":"2025/26 FRAME BUDGET"}]
[null,null,null,{"$f":"IF(C4=\"\",\"\",\"PAGE\")","v":"PAGE"}]
[null,null,{"$f":"IF(Eng_Fren=1,L4,M4)","v":"EXPENDITURE DEFINITIONS"},{"$f":"IF(C4=\"\",\"\",\"i \")","v":"i "},null,null,null,null,null,null,null,{"$f":"IF(YESNO3=TRUE,\"EXPENDITURE DEFINITIONS\",\"\")","v":"EXPENDITURE DEFINITIONS"},{"$f":"IF(YESNO3=TRUE,\"DÉFINITIONS DES DÉPENSES\",\"\")","v":"DÉFINITIONS DES DÉPENSES"}]
[null,null,"OPERATING FUND",{"$f":"IF(C4=\"\",\"PAGE\",\"\")","v":""},null,null,null,null,null,null,null,"OPERATING FUND","FONDS DE FONCTIONNEMENT"]
[null,null,"     SCHEDULE OF REVENUE AND EXPENSES","1",null,null,null,null,null,null,null,"     SCHEDULE OF REVENUE AND EXPENSES","     TABLEAU DES RECETTES ET DES DÉPENSES"]
[null,null,"     REVENUE DETAIL: PROVINCE OF MANITOBA","2 - 3",null,null,null,null,null,null,null,"     REVENUE DETAIL: PROVINCE OF MANITOBA","     ÉTAT DÉTAILLÉ DES RECETTES : PROVINCE DU MANITOBA"]
[null,null,"     REVENUE DETAIL: NON-PROVINCIAL GOVERNMENT SOURCES","4",null,null,null,null,null,null,null,"     REVENUE DETAIL: NON-PROVINCIAL GOVERNMENT SOURCES","     RECETTES DE SOURCES AUTRES QUE LE GOUVERNEMENT PROVINCIAL"]
[null,null,"     EXPENSES BY FUNCTION AND BY OBJECT","5",null,null,null,null,null,null,null,"     EXPENSES BY FUNCTION AND BY OBJECT","     DÉPENSES PAR FONCTION ET PAR OBJET"]
[null,null,"     EXPENSE DETAIL",null,null,null,null,null,null,null,null,"     EXPENSE DETAIL","     DÉPENSES DÉTAILLÉES"]
[null,null,"        - Function 100:  Regular Instruction","6",null,null,null,null,null,null,null,"        - Function 100:  Regular Instruction","        - Fonction 100 : Enseignement ordinaire"]
[null,null,"        - Function 200:  Student Support Services","7",null,null,null,null,null,null,null,"        - Function 200:  Student Support Services","        - Fonction 200 : Services de soutien aux élèves"]
[null,null,"        - Function 300:  Adult Learning Centres",8,null,null,null,null,null,null,null,"        - Function 300:  Adult Learning Centres","        - Fonction 300 : Centres d'apprentissage pour adultes"]
[null,null,"        - Function 400:  Community Education and Services","9",null,null,null,null,null,null,null,"        - Function 400:  Community Education and Services","        - Fonction 400 : Éducation et services communautaires"]
[null,null,"        - Function 500:  Divisional Administration","10",null,null,null,null,null,null,null,"        - Function 500:  Divisional Administration","        - Fonction 500 : Administration de la division"]
[null,null,"        - Function 600:  Instructional and Other Support Services","11",null,null,null,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","12",null,null,null,null,null,null,null,"        - Function 700:  Transportation of Pupils","        - Fonction 700 : Transport des élèves"]
[null,null,"        - Function 800:  Operations and Maintenance","13",null,null,null,null,null,null,null,"        - Function 800:  Operations and Maintenance","        - Fonction 800 : Fonctionnement et entretien"]
[null,null,"     DETAIL OF TRANSFERS TO (FROM) CAPITAL FUND","14",null,null,null,null,null,null,null,"     DETAIL OF TRANSFERS TO (FROM) CAPITAL FUND","     VENTILATION DES TRANSFERTS AU (DU) FONDS DE CAPITAL ET D'EMPRUNT"]
[null,null,"STUDENT ENROLMENTS (FRAME) AND TRANSPORTATION STATISTICS","15",null,null,null,null,null,null,null,"STUDENT ENROLMENTS (FRAME) AND TRANSPORTATION STATISTICS","STATISTIQUES SUR LES INSCRIPTIONS (FRAME) ET LE TRANSPORT DES ÉLÈVES"]
[null,null,"FULL TIME EQUIVALENT PERSONNEL","16",null,null,null,null,null,null,null,"FULL TIME EQUIVALENT PERSONNEL","PERSONNEL ÉQUIVALENT TEMPS PLEIN"]
[null,null,"CACULATION OF ADMINISTRATION COSTS",{"$f":"IF(OR(DIVCODE=\"FR\",DIVCODE=\"WT\",DIVCODE=\"XW\"),\"N/A\",IF(DIVCODE=\"DI\",\"S/O\",17))","v":17},null,null,null,null,null,null,null,"CACULATION OF ADMINISTRATION COSTS","CALCUL DES FRAIS D'ADMINISTRATION"]
[null,null,{"$f":"IF(YESNO2=TRUE,Allowable!D2,\"\")","v":" CALCULATION OF ALLOWABLE AND UNSUPPORTED EXPENSES"},{"$f":"IF(C23=\"\",\"\",\"18 - 20\")","v":"18 - 20"},null,null,null,null,null,null,null,"CALCULATION OF ALLOWABLE EXPENSES","CALCUL DES DÉPENSES AUTORISÉES"]

{"sheet":"Tax Notice","index":7,"n_rows":34,"n_cols":7,"rows_kept":34,"cut":false,"hidden":false,"merged":[[4,6,4,7],[6,3,6,7],[10,1,10,4]]}
[]
[null,null,null,null,"NOTICE OF TAX REQUIREMENTS"]
[null,null,null,null,{"$f":"THISCALYR","v":2025}]
[]
[null,null,null,null,null,"Date",{"$f":"NOW()","v":"2025-02-24T09:04:51.960"}]
[]
[null,"To  The",null,{"$f":"IF(DIVCODE=\"XW\",\"L.G.D. of Pinawa\",IF(DIVCODE=\"FL\",\"City of Flin Flon, Municipality\",IF(DIVCODE=\"MY\",\"City of Thompson\",IF(DIVCODE=\"WI\",\"City of Winnipeg\",Ratios!B69))))","v":0}]
[null,null,null,"(Municipality, Department of Indigenous and Northern Relations, etc.)"]
[]
[null,null,"In accordance with Section 187 of The Public Schools Act, the Board of  the"]
[null,{"$f":"IF(DIVNUM=1,\"\",MID(DIVNAME,1,FIND(\" School \",DIVNAME,1)-1))","v":""},null,null,null," School Division is submitting herewith the"]
[null,"amount required to be raised by levy on the total school assessment in that part"]
[null,"of the municipality, local government district or special locality that is included in"]
[null,"this school division."]
[]
[null,null,"The amount which you are required to levy under Section 188 of The Public"]
[null,{"$f":"\"Schools Act for the year \"&THISCALYR&\" is    $\"","v":"Schools Act for the year 2025 is    $"},null,null,null,{"$f":"IF(OR(DIVCODE=\"XW\",DIVCODE=\"FL\"),SPLEV,IF(OR(DIVCODE=\"MY\",DIVCODE=\"WI\"),SPLEVLT,Ratios!D69))","v":0}]
[]
[null,null,"You are requested to remit the amount shown above, net of the Education"]
[null,"Property Tax Credit, in accordance with the Regulations made under Section 191"]
[null,"of The Public Schools Act."]
[]
[null,null,"In accordance with Section 3 of Manitoba Regulation 371/88, the total levy raised "]
[null,"must be remitted in full on or before January 31 in the year following the year in which"]
[null,"the education levies were apportioned."]
[]
[]
[null,null,null,null,null,"Chair"]
[null,null,null,"       Seal"]
[]
[null,null,null,null,null,"Secretary-Treasurer"]
[]
[null,"Copies to:",null,"Municipality"]
[null,null,null,"Education Funding Branch"]

{"sheet":"Special Levy 1","index":8,"n_rows":42,"n_cols":10,"rows_kept":42,"cut":false,"hidden":false,"merged":[]}
[]
[{"$f":"'Special Levy 2'!A2","v":"CALCULATION OF 2025 SPECIAL LEVY"}]
[{"$f":"\"To accompany the \"&Title","v":"To accompany the 2025/26 FRAME Budget"}]
[]
[{"$f":"IF(OR(DIVCODE=\"DI\",DIVCODE=\"XP\"),\"\",UPPER(DIVNAME))","v":"SCHOOL DIVISION NAME"}]
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["A.",{"$f":"'Special Levy 2'!B8","v":"Special Requirement: 2024/25 Budget (1)"},null,null,null,{"$f":"IF(ISERROR(VLOOKUP(DIVCODE,LEVDATA1,3,FALSE)),0,VLOOKUP(DIVCODE,LEVDATA1,3,FALSE))","v":0}]
["B.",{"$f":"'Special Levy 2'!B9","v":"Amount related to 2024/25 included in 2024 Special Levy"},null,null,null,{"$f":"IF(ISERROR(VLOOKUP(DIVCODE,LEVDATA1,4,FALSE)),0,VLOOKUP(DIVCODE,LEVDATA1,4,FALSE))","v":0}]
["C.",{"$f":"'Special Levy 2'!B10","v":"Balance of 2024/25 to be raised in 2025 (A - B)"},null,null,null,null,{"$f":"F11-F12","v":0}]
["D.",{"$f":"'Special Levy 2'!B11","v":"Special Requirement: 2025/26 Budget (1)"},null,null,null,{"$f":"SPECREQ","v":0},null,null,null," < Percentage OR"]
["E.",{"$f":"\"Amount included in \"&FIXED(THISCALYR,0,1)&\" Special Levy (\"&IF(F14=0,\"        \"&\"% of D) (2)\",FIXED((G15/F14)*100,1,TRUE)&\"% of D) (2)\")","v":"Amount included in 2025 Special Levy (        % of D) (2)"},null,null,null,null,{"$f":"ROUND(IF(AND(I14=0,I15=0),0,IF(IF(I14>0,I14*F14,I15)<0.4*F14,\"         ERROR\",IF(I14>0,I14*F14,I15))),0)","v":0},null,null," < Amount (for Line E)"]
["F.",{"$f":"'Special Levy 2'!B13","v":"Surplus (Applied)/Raised (not included in the Special Requirement)"}]
["G.",{"$f":"FIXED(THISCALYR,0,1)&\" SPECIAL LEVY BEFORE TAX INCENTIVE GRANT (C + E + F)\"","v":"2025 SPECIAL LEVY BEFORE TAX INCENTIVE GRANT (C + E + F)"},null,null,null,null,{"$f":"G13+G15+G16","v":0}]
["I.",{"$f":"'Special Levy 2'!B18","v":"Property Tax Off-Set and Tax Incentive Grant (PTOG&TIG)"},null,null,null,null,{"$f":"IF(ISERROR(VLOOKUP(DIVCODE,DATA,55,FALSE)),0,VLOOKUP(DIVCODE,DATA,55,FALSE))","v":0}]
["J.",{"$f":"FIXED(THISCALYR,0,1)&\" TOTAL SPECIAL LEVY (G - H - I) (3)\"","v":"2025 TOTAL SPECIAL LEVY (G - H - I) (3)"},null,null,null,null,{"$f":"G17-SUM(G18:G18)","v":0}]
[]
[]
[]
["(1) ","Special Requirement must agree with the Special Requirement shown under Municipal Government"]
[null,"in your budget."]
["(2) ",{"$f":"'Special Levy 2'!B37","v":"The percentage of the 2025/26 Special Requirement shown in E must not be less than 40%."}]
["(3) ",{"$f":"'Special Levy 2'!B38","v":"Please ensure that the 2025 Special Levy calculated on this form agrees with the total of levies"}]
[null,"requested on your Notices of Tax Requirements."]
[]
[]
["PLEASE REMIT THIS FORM AND YOUR NOTICES OF TAX REQUIREMENTS WITH YOUR BUDGET"]
[]
[]
[]
[]
[]
[null,null,"DATE",null,"CHAIRPERSON"]
[]
[]
[]
[null,null,"DATE",null,"SECRETARY-TREASURER"]
[]
[" (SL Form 1)"]

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[{"$f":"\"CALCULATION OF \"&FIXED(THISCALYR,0,1)&\" SPECIAL LEVY\"","v":"CALCULATION OF 2025 SPECIAL LEVY"}]
[{"$f":"\"To accompany the \"&Title","v":"To accompany the 2025/26 FRAME Budget"}]
[]
[{"$f":"IF(OR(DIVCODE=\"DI\",DIVCODE=\"XP\"),\"\",UPPER(DIVNAME))","v":"SCHOOL DIVISION NAME"}]
[]
[]
["A.",{"$f":"\"Special Requirement: \"&LASTYR&\" Budget (1)\"","v":"Special Requirement: 2024/25 Budget (1)"},null,null,null,{"$f":"IF(ISERROR(VLOOKUP(DIVCODE,LEVDATA2,3,FALSE)),0,VLOOKUP(DIVCODE,LEVDATA2,3,FALSE))","v":0}]
["B.",{"$f":"\"Amount related to \"&LASTYR&\" included in \"&FIXED(PREVCALYR,0,1)&\" Special Levy\"","v":"Amount related to 2024/25 included in 2024 Special Levy"},null,null,null,{"$f":"IF(ISERROR(VLOOKUP(DIVCODE,LEVDATA2,4,FALSE)),0,VLOOKUP(DIVCODE,LEVDATA2,4,FALSE))","v":0}]
["C.",{"$f":"\"Balance of \"&LASTYR&\" to be raised in \"&FIXED(THISCALYR,0,1)&\" (A - B)\"","v":"Balance of 2024/25 to be raised in 2025 (A - B)"},null,null,null,null,{"$f":"F8-F9","v":0}]
["D.",{"$f":"\"Special Requirement: \"&THISYR&\" Budget (1)\"","v":"Special Requirement: 2025/26 Budget (1)"},null,null,null,{"$f":"SPECREQ","v":0},null,null,null," < Percentage OR"]
["E.",{"$f":"\"Amount included in \"&FIXED(THISCALYR,0,1)&\" Special Levy (\"&IF(F11=0,\"        \"&\"% of D) (2)\",FIXED((G12/F11)*100,1,TRUE)&\"% of D) (2)\")","v":"Amount included in 2025 Special Levy (        % of D) (2)"},null,null,null,null,{"$f":"ROUND(IF(AND(I11=0,I12=0),0,IF(IF(I11>0,I11*F11,I12)<0.4*F11,\"         ERROR\",IF(I11>0,I11*F11,I12))),0)","v":0},null,null," < Amount (for Line E)"]
["F.","Surplus (Applied)/Raised (not included in the Special Requirement)"]
["G.",{"$f":"FIXED(THISCALYR,0,1)&\" SPECIAL LEVY FOR DIVISION (C + E + F)\"","v":"2025 SPECIAL LEVY FOR DIVISION (C + E + F)"},null,null,null,null,{"$f":"G10+G12+G13","v":0}]
["H.",{"$f":"FIXED(THISCALYR,0,1)&\" SPECIAL LEVY FOR D.S.F.M. (from line T below)\"","v":"2025 SPECIAL LEVY FOR D.S.F.M. (from line T below)"},null,null,null,null,{"$f":"G31","v":0}]
["I.",{"$f":"IF(DIVCODE=\"PR\",FIXED(PREVCALYR,0,1)&\" SPECIAL LEVY ADJUSTMENT FOR D.S.F.M. (from line I of Adjustment form)\",FIXED(PREVCALYR,0,1)&\" SPECIAL LEVY ADJUSTMENT FOR D.S.F.M. (from line G of Adjustment form)\")","v":"2024 SPECIAL LEVY ADJUSTMENT FOR D.S.F.M. (from line G of Adjustment form)"},null,null,null,null,{"$f":"SLADJLT","v":0}]
["J.","SPECIAL LEVY BEFORE TAX INCENTIVE GRANT (G + H + I)",null,null,null,null,{"$f":"G14+G15+G16","v":0}]
["M.","Property Tax Off-Set and Tax Incentive Grant (PTOG&TIG)",null,null,null,null,{"$f":"IF(SLPREVLT=0,0,IF(ISERROR(VLOOKUP(DIVCODE,DATA,55,FALSE)),0,VLOOKUP(DIVCODE,DATA,55,FALSE)))","v":0}]
["N.",{"$f":"FIXED(THISCALYR,0,1)&\" TOTAL SPECIAL LEVY (J - K - L - M ) (3)\"","v":"2025 TOTAL SPECIAL LEVY (J - K - L - M ) (3)"},null,null,null,null,{"$f":"G17-G18","v":0}]
[]
[]
[]
[{"$f":"FIXED(THISCALYR,0,1)&\" SPECIAL LEVY FOR D.S.F.M.\"","v":"2025 SPECIAL LEVY FOR D.S.F.M."}]
[]
[]
[]
["P.",{"$f":"FIXED(THISCALYR,0,1)&\" Special Levy for Division (from line G above)\"","v":"2025 Special Levy for Division (from line G above)"},null,null,null,{"$f":"G14","v":0}]
["Q.",{"$f":"\"Resident Non-D.S.F.M. pupils at September 30, \"&FIXED(PREVCALYR,0,1)&\" (4)\"","v":"Resident Non-D.S.F.M. pupils at September 30, 2024 (4)"},null,null,null,{"$f":"IF(ISERROR(VLOOKUP(DIVCODE,LEVDATA2,12,FALSE)),0,VLOOKUP(DIVCODE,LEVDATA2,12,FALSE))","v":0}]
["R.","Special Levy per resident pupil (P ÷ Q)",null,null,null,{"$f":"IF(F28=0,0,ROUND(F27/F28,2))","v":0}]
["S.",{"$f":"\"Resident D.S.F.M. pupils at September 30, \"&FIXED(PREVCALYR,0,1)&\" (4)\"","v":"Resident D.S.F.M. pupils at September 30, 2024 (4)"},null,null,null,{"$f":"IF(ISERROR(VLOOKUP(DIVCODE,LEVDATA2,13,FALSE)),0,VLOOKUP(DIVCODE,LEVDATA2,13,FALSE))","v":0}]
["T.",{"$f":"FIXED(THISCALYR,0,1)&\" Special Levy for D.S.F.M. (R x S)\"","v":"2025 Special Levy for D.S.F.M. (R x S)"},null,null,null,null,{"$f":"ROUND(F29*F30,0)","v":0}]
[]
[]
[]
["(1) ","Special Requirement must agree with the Special Requirement shown under Municipal Government"]
[null,"in your budget."]
["(2) ",{"$f":"\"The percentage of the \"&THISYR&\" Special Requirement shown in E must not be less than 40%.\"","v":"The percentage of the 2025/26 Special Requirement shown in E must not be less than 40%."}]
["(3) ",{"$f":"\"Please ensure that the \"&FIXED(THISCALYR,0,1)&\" Special Levy calculated on this form agrees with the total of levies\"","v":"Please ensure that the 2025 Special Levy calculated on this form agrees with the total of levies"}]
[null,"requested on your Notices of Tax Requirements."]
["(4) ","From Resident Pupils form."]
[]
[]
["PLEASE REMIT THIS FORM AND YOUR NOTICES OF TAX REQUIREMENTS WITH YOUR BUDGET"]
[]
[]
[]
[]
[]
[null,null,"DATE",null,"CHAIRPERSON"]
[]
[]
[]
[null,null,"DATE",null,"SECRETARY-TREASURER"]
[" Copy to la Division scolaire franco-manitobaine by March 15"]
[" (SL Form 2a)"]

{"sheet":"DSFM Adjust","index":10,"n_rows":67,"n_cols":8,"rows_kept":67,"cut":false,"hidden":false,"merged":[]}
[]
[{"$f":"\"ADJUSTMENT RE: D.S.F.M. \"&FIXED(PREVCALYR,0,1)&\" SPECIAL LEVY\"","v":"ADJUSTMENT RE: D.S.F.M. 2024 SPECIAL LEVY"}]
[]
[{"$f":"\"Schedule forming part of the Calculation of \"&FIXED(THISCALYR,0,1)&\" Special Levy\"","v":"Schedule forming part of the Calculation of 2025 Special Levy"}]
[{"$f":"\"To accompany the \"&Title","v":"To accompany the 2025/26 FRAME Budget"}]
[]
[{"$f":"DIVHEADER","v":"SCHOOL DIVISION NAME"}]
[]
[]
["A.",{"$f":"FIXED(PREVCALYR,0,1)&\" Special Levy (excluding DSFM portion) (1)\"","v":"2024 Special Levy (excluding DSFM portion) (1)"},null,null,null,{"$f":"IF(ISERROR(VLOOKUP(DIVCODE,LEVDATA2,5,FALSE)),0,VLOOKUP(DIVCODE,LEVDATA2,5,FALSE))","v":0}]
["B.",{"$f":"\"Resident non-D.S.F.M. pupils at September 29, \"&FIXED(PREVCALYR-1,0,1)&\" (2)\"","v":"Resident non-D.S.F.M. pupils at September 29, 2023 (2)"},null,null,null,{"$f":"IF(ISERROR(VLOOKUP(DIVCODE,LEVDATA2,10,FALSE)),0,VLOOKUP(DIVCODE,LEVDATA2,10,FALSE))","v":0}]
["C.","Special Levy per Pupil  (A ÷ B)",null,null,null,{"$f":"IF(F11=0,0,ROUND(F10/F11,2))","v":0}]
["D.",{"$f":"\"Resident D.S.F.M. Pupils at September 29, \"&FIXED(PREVCALYR-1,0,1)&\" (2)\"","v":"Resident D.S.F.M. Pupils at September 29, 2023 (2)"},null,null,null,{"$f":"IF(ISERROR(VLOOKUP(DIVCODE,LEVDATA2,11,FALSE)),0,VLOOKUP(DIVCODE,LEVDATA2,11,FALSE))","v":0}]
["E.",{"$f":"FIXED(PREVCALYR,0,1)&\" Special Levy for D.S.F.M. (C x D)\"","v":"2024 Special Levy for D.S.F.M. (C x D)"},null,null,null,{"$f":"ROUND(F12*F13,0)","v":0}]
["F.",{"$f":"FIXED(PREVCALYR,0,1)&\" Special Levy paid to D.S.F.M. (3)\"","v":"2024 Special Levy paid to D.S.F.M. (3)"},null,null,null,{"$f":"IF(ISERROR(VLOOKUP(DIVCODE,LEVDATA2,6,FALSE)),0,VLOOKUP(DIVCODE,LEVDATA2,6,FALSE))","v":0}]
["G.",{"$f":"FIXED(PREVCALYR,0,1)&\" Calendar Year Adjustment  (E - F)\"","v":"2024 Calendar Year Adjustment  (E - F)"},null,null,null,null,{"$f":"F14-F15","v":0},{"$f":"\"*\"","v":"*"}]
[]
[null,null,null,null,null,null,null,{"$f":"IF(DIVCODE=\"PR\",\"*\",\"\")","v":""}]
[]
[{"$f":"\"*  CARRIED TO LINE I. OF THE CALCULATION OF \"&FIXED(THISCALYR,0,1)&\" SPECIAL LEVY FORM\"","v":"*  CARRIED TO LINE I. OF THE CALCULATION OF 2025 SPECIAL LEVY FORM"}]
[]
[]
["(1) ",{"$f":"\"From line G of the Calculation of \"&FIXED(PREVCALYR,0,1)&\" Special Levy form.\"","v":"From line G of the Calculation of 2024 Special Levy form."}]
["(2) ","From the Resident Pupils form."]
["(3) ",{"$f":"\"From line H of the Calculation of \"&FIXED(PREVCALYR,0,1)&\" Special Levy form.\"","v":"From line H of the Calculation of 2024 Special Levy form."}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[" Copy to la Division scolaire franco-manitobaine by March 15"]
[]
[]
[" (SL Form 2b)"]

{"sheet":"OP Rev Exp","index":11,"n_rows":28,"n_cols":14,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"DIVNAME","v":"School Division Name"},null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-02-24T09:04:51.960"}]
[null,{"$f":"IF(Eng_Fren=1,K2,M2)","v":"OPERATING FUND"},null,null,null,null,null,null,null,null,"OPERATING FUND",null,"FONDS DE FONCTIONNEMENT"]
[null,{"$f":"IF(Eng_Fren=1,K3,M3)","v":"SCHEDULE OF REVENUE AND EXPENSES"},null,null,null,null,null,null,null,null,"SCHEDULE OF REVENUE AND EXPENSES",null,"     TABLEAU DES RECETTES ET DES DÉPENSES"]
[null,{"$f":"ForYr","v":"Budget for the Year Ending June 30, 2026"}]
[null,{"$f":"IF(Eng_Fren=1,K5,M5)","v":" Revenue"},null,null,null,null,null,null,null,null," Revenue",null," Recettes"]
[null,{"$f":"IF(Eng_Fren=1,K6,M6)","v":"              Provincial Government"},null,{"$f":"OPPROVREV","v":0},null,{"$f":"IF(D6-ROUND(D6,0)<>0,\"No decimals!\",\"\")","v":""},null,null,null,null,"              Provincial Government",null,"         Gouvernement provincial "]
[null,{"$f":"IF(Eng_Fren=1,K7,M7)","v":"              Federal Government"},null,{"$f":"OPFEDREV","v":0},null,{"$f":"IF(D7-ROUND(D7,0)<>0,\"No decimals!\",\"\")","v":""},null,null,null,null,"              Federal Government",null,"         Gouvernement fédéral"]
[null,{"$f":"IF(Eng_Fren=1,K8,M8)","v":"              Municipal Government"},{"$f":"IF(Eng_Fren=1,L8,N8)","v":"- Property Tax"},{"$f":"NETSPECREQ","v":0},null,"",null,null,null,null,"              Municipal Government","- Property Tax","         Administration municipale","- Impôt foncier"]
[null,null,{"$f":"IF(Eng_Fren=1,L9,N9)","v":"- Other"},{"$f":"MUNOTHR","v":0},null,"",null,null,null,null,null,"- Other",null,"- Autres"]
[null,{"$f":"IF(Eng_Fren=1,K10,M10)","v":"              Other School Divisions"},null,{"$f":"OPOSDREV","v":0},null,"",null,null,null,null,"              Other School Divisions",null,"         Autres divisions scolaires"]
[null,{"$f":"IF(Eng_Fren=1,K11,M11)","v":"              First Nations"},null,{"$f":"OPFNATIONREV","v":0},null,"",null,null,null,null,"              First Nations",null,"         Premières nations"]
[null,{"$f":"IF(Eng_Fren=1,K12,M12)","v":"              Private Organizations and Individuals"},null,{"$f":"OPPOIREV","v":0},null,"",null,null,null,null,"              Private Organizations and Individuals",null,"         Particuliers et organismes privés"]
[null,{"$f":"IF(Eng_Fren=1,K13,M13)","v":"              Other Sources"},null,{"$f":"OPOTHERREV","v":0},null,"",null,null,null,null,"              Other Sources",null,"         Autres sources"]
[null,null,null,{"$f":"SUM(D6:D13)","v":0},null,""]
[null,{"$f":"IF(Eng_Fren=1,K15,M15)","v":" Expenses"},null,null,null,null,null,null,null,null," Expenses",null," Dépenses"]
[null,"              Regular Instruction",null,{"$f":"_OE100","v":0},null,"",null,null,null,null,"              Regular Instruction",null,"         Enseignement ordinaire"]
[null,"              Student Support Services",null,{"$f":"_OE200","v":0},null,"",null,null,null,null,"              Student Support Services",null,"         Services de soutien aux élèves"]
[null,"              Adult Learning Centres",null,{"$f":"_OE300","v":0},null,"",null,null,null,null,"              Adult Learning Centres",null,"         Centres d'apprentissage pour adultes"]
[null,"              Community Education and Services",null,{"$f":"_OE400","v":0},null,"",null,null,null,null,"              Community Education and Services",null,"         Éducation et services communautaires"]
[null,"              Divisional Administration",null,{"$f":"_OE500","v":0},null,"",null,null,null,null,"              Divisional Administration",null,"         Administration de la division"]
[null,"              Instructional and Other Support Services",null,{"$f":"_OE600","v":0},null,"",null,null,null,null,"              Instructional and Other Support Services",null,"         Services pédagogiques et autres services de soutien"]
[null,"              Transportation of Pupils",null,{"$f":"_OE700","v":0},null,"",null,null,null,null,"              Transportation of Pupils",null,"         Transport des élèves"]
[null,"              Operations and Maintenance",null,{"$f":"_OE800","v":0},null,"",null,null,null,null,"              Operations and Maintenance",null,"         Fonctionnement et entretien"]
[null,"              Fiscal",null,{"$f":"_OE900","v":0},null,"",null,null,null,null,"              Fiscal",null,"         Frais et taxes"]
[null,null,null,{"$f":"SUM(D16:D24)","v":0},null,""]
[null,{"$f":"IF(Eng_Fren=1,K26,M26)","v":" Current Year Operating Surplus (Deficit)"},null,{"$f":"D14-D25","v":0},null,null,null,null,null,null," Current Year Operating Surplus (Deficit)",null," Excédent (déficit) du fonds de fonct. pour l'exercice en cours"]
[null,{"$f":"IF(Eng_Fren=1,K27,M27)","v":" Net Transfers from (to) Capital Fund"},null,{"$f":"-NETTRANS","v":0},null,"",null,null,null,null," Net Transfers from (to) Capital Fund",null," Transferts nets au (du) fonds de capital et d'emprunt"]
[null,{"$f":"IF(Eng_Fren=1,K28,M28)","v":" Net Current Year Surplus (Deficit)"},null,{"$f":"D26+D27","v":0},null,"",null,null,null,null," Net Current Year Surplus (Deficit)",null," Excédent (déficit) net pour l'exercice en cours"]

{"sheet":"Prov Rev 1","index":12,"n_rows":47,"n_cols":10,"rows_kept":47,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"DIVNAME","v":"School Division Name"},null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-02-24T09:04:51.960"}]
[null,{"$f":"IF(Eng_Fren=1,I2,J2)","v":"OPERATING FUND - REVENUE DETAIL"},null,null,null,null,null,null,"OPERATING FUND - REVENUE DETAIL","FONDS DE FONCTIONNEMENT – ÉTAT DÉTAILLÉ DES RECETTES"]
[null,{"$f":"IF(Eng_Fren=1,I3,J3)","v":"PROVINCE OF MANITOBA"},null,null,null,null,null,null,"PROVINCE OF MANITOBA","PROVINCE DU MANITOBA"]
[null,{"$f":"ForYr","v":"Budget for the Year Ending June 30, 2026"}]
[null,{"$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",0,null,null,{"$f":"IF(C7-ROUND(C7,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"                    Instructional","                    Aide à l'enseignement"]
[null,"                    Additional Instructional Support for Small Schools",0,null,null,{"$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 pour faible densité"]
[null,"                    Curricular Materials",0,null,null,"",null,null,"                    Curricular Materials","                    Matériel didactique"]
[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,{"$f":"SUM(C7:C17)","v":0},"",null,null,"                    Occupancy","                    Aide à l'occupation"]
[null,"           Categorical Support",null,null,null,"",null,null,"           Categorical Support","           Aide par catégorie"]
[null,"                    Transportation",0,null,null,"",null,null,"                    Transportation","                    Transport"]
[null,"                    Board and Room",{"$f":"BandRElig","v":0},null,null,"",null,null,"                    Board and Room","                    Élèves en pension"]
[null,"                    Special Needs: Coordinator/Clinician",{"$f":"SNCCELIG","v":0},null,null,"",null,null,{"$f":"IF(C21=SNCCELIG,\"                    Special Needs: Coordinator/Clinician\",\" ERROR: Does not match eligible support on Appendix A >\")","v":"                    Special Needs: Coordinator/Clinician"},{"$f":"IF(C21=SNCCELIG,\"                    Besoins spéciaux : coordonnateurs et spécialistes\",\" ERROR: Does not match eligible support on Appendix A >\")","v":"                    Besoins spéciaux : coordonnateurs et spécialistes"}]
[null,"                    Special Needs: Level 2",0,null,null,"",null,null,"                    Special Needs: Level 2","                    Besoins spéciaux : Niveau 2"]
[null,"                    Special Needs: Level 3",0,null,null,"",null,null,"                    Special Needs: Level 3","                    Besoins spéciaux : Niveau 3"]
[null,"                    Senior Years Technology  Education",0,null,null,"",null,null,"                    Senior Years Technology  Education","                    Études technologiques du secondaire"]
[null,"                    English as an Additional Language",0,null,null,"",null,null,"                    English as an Additional Language","                    Anglais langue additionnelle"]
[null,"                    Intensive Newcomer Support",0,null,null,"",null,null,"                    Intensive Newcomer Support","                    Soutien intensif aux nouveaux arrivants"]
[null,"                    Indigenous Academic Achievement (included BSSIP)",0,null,null,"",null,null,"                    Indigenous Academic Achievement (included BSSIP)","                    Réussite scolaire des élèves autochtones (inclus BSSIP)"]
[null,"                    Indigenous and International Languages",0,null,null,"",null,null,"                    Indigenous and International Languages","                    Langues autochtones et internationales"]
[null,"                    French Language Education",0,null,null,"",null,null,"                    French Language Education","                    Éducation en langue française"]
[null,"                    Small Schools",{"$f":"SMLLSCHELIG","v":0},null,null,"",null,null,{"$f":"IF(C30=SMLLSCHELIG,\"                    Small Schools\",\" ERROR: Does not match eligible support on Appendix A >\")","v":"                    Small Schools"},{"$f":"IF(C30=SMLLSCHELIG,\"                    Petites écoles\",\" ERROR: Does not match eligible support on Appendix A >\")","v":"                    Petites écoles"}]
[null,"                    Northern Allowance",0,null,null,"",null,null,"                    Northern Allowance","                    Indemnité aux régions du Nord"]
[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,{"$f":"SUM(C19:C34)","v":0},{"$f":"IF(E34-ROUND(E34,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"                    Education for Sustainable Development","                    Éducation en matière de développement durable"]
[null,"           Equalization",null,null,0,{"$f":"IF(E35-ROUND(E35,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"           Equalization","           Péréquation"]
[null,"           Additional Equalization",null,null,0,{"$f":"IF(E36-ROUND(E36,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"           Additional Equalization","           Péréquation supplémentaire"]
[null,"           Formula Guarantee",null,null,0,{"$f":"IF(E37-ROUND(E37,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"           Formula Guarantee","           Formule de calcul de la garantie"]
[null,"           Other Program Support",null,null,null,"",null,null,"           Other Program Support","           Aide à d'autres programmes"]
[null,"                    School Buildings Support: \"D\" Projects",0,null,null,"",null,null,"                    School Buildings Support: \"D\" Projects","                    Aide pour bâtiments scolaires : projets D"]
[null,"                    Technology Education Equipment Replacement",0,null,null,"",null,null,"                    Technology Education Equipment Replacement","                    Remplacement de l'équipement d'ens. technique"]
[null,"                    Skills Strategy Equipment Enhancement",0,null,null,"",null,null,"                    Skills Strategy Equipment Enhancement","                    Amélioration de l’équipement de la Stratégie en matière de compétences"]
[null,"                    Other Minor Capital Support",0,null,null,"",null,null,"                    Other Minor Capital Support","                    Aide pour projets d'immob. mineurs"]
[null,"                    Prior Year Support",null,null,null,"",null,null,"                    Prior Year Support","                    Aide de l'exercice précédent"]
[null,"                        Curricular Materials",0,null,null,"",null,null,"                        Curricular Materials","                        Matériel didactique"]
[null,"                        School Buildings Support: \"D\" Projects",0,null,null,"",null,null,"                        School Buildings Support: \"D\" Projects","                        Aide pour bâtiments scolaires : projets D "]
[null,"                        Technology Education Equipment",0,null,{"$f":"SUM(C39:C42,C44:C46)","v":0},{"$f":"IF(E46-ROUND(E46,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"                        Technology Education Equipment","                        Équipement d'enseignement technique"]
[null,null,null,null,{"$f":"SUM(E17,E34:E37,E46)","v":0},{"$f":"IF(E47-ROUND(E47,0)<>0,\"No decimals!\",\"\")","v":""}]

{"sheet":"Prov Rev 2","index":13,"n_rows":61,"n_cols":15,"rows_kept":61,"cut":false,"hidden":false,"merged":[[0,10,0,11],[0,13,0,14]]}
[null,{"$f":"DIVNAME","v":"School Division Name"},null,null,null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-02-24T09:04:51.960"},null,null,null,"FIXED",null,null,"VARIABLE"]
[null,{"$f":"IF(Eng_Fren=1,K2,L2)","v":"OPERATING FUND - REVENUE DETAIL"},null,null,null,null,null,null,null,null,"OPERATING FUND - REVENUE DETAIL","FONDS DE FONCTIONNEMENT – ÉTAT DÉTAILLÉ DES RECETTES"]
[null,{"$f":"IF(Eng_Fren=1,K3,L3)","v":"PROVINCE OF MANITOBA (CONT'D)"},null,null,null,null,null,null,null,null,"PROVINCE OF MANITOBA (CONT'D)","PROVINCE DU MANITOBA (SUITE)"]
[null,{"$f":"ForYr","v":"Budget for the Year Ending June 30, 2026"}]
[null,{"$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 Départment d’Éducation et l’Apprentissage de la Petite Enfance",null,"English","French"]
[null,null,{"$f":"IF(Eng_Fren=1,K6,L6)","v":"General Support Grant"},null,{"$f":"IF(DIVCODE=\"Co.\",0,VLOOKUP(DIVCODE,DATA,50))","v":0},null,null,{"$f":"IF(E6-ROUND(E6,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"General Support Grant","Subvention d'aide générale",null,"A1 Adjustment","Ajustement A1"]
[null,null,"Property Tax Off-Set and Tax Incentive Grant (PTOG&TIG)",null,{"$f":"IF(DIVCODE=\"Co.\",0,VLOOKUP(DIVCODE,DATA,56))","v":0},null,null,"",null,null,"Property Tax Off-Set and Tax Incentive Grant (PTOG&TIG)","Subvention de Compensation de l'Impôt Foncier et d'Incitation Fiscale (SCIF&IF)",null,"Aboriginal Resident Students","Amélioration de la petite enfance"]
[null,null,"Additional Operating Support",null,{"$f":"IF(DIVCODE=\"Co.\",0,VLOOKUP(DIVCODE,DATA,57))","v":0},null,null,"",null,null,"Additional Operating Support","Support opérationnel supplémentaire",null,"Arts Education Grant","Apprentissage de lecture"]
[null,null,"Early Years Enhancement Grant",null,{"$f":"IF(DIVCODE=\"Co.\",0,VLOOKUP(DIVCODE,DATA,58))","v":0},null,null,"",null,null,"Early Years Enhancement Grant","Subvention pour l’amélioration de l’apprentissage au niveau primaire",null,"BEF - French Language Revitalization","Bourse de clinicien rural et nordique"]
[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,"Career Development Initiative","bourse de développement de carrière"]
[null,null,"Healthy Schools Initiative",null,0,null,null,"",null,null,"Healthy Schools Initiative","Initiative Santé à l'école",null,"Central Speech and Hearing","Centre de ressources arc-en-ciel"]
[null,null,"Nutrition Support",null,{"$f":"IF(DIVCODE=\"Co.\",0,VLOOKUP(DIVCODE,DATA,61))","v":0},null,null,"",null,null,"Nutrition Support","Soutien nutritionnel",null,"Common Area Grant(Churchill and Leaf Rapid)","Coffre à jouets Manitoba"]
[null,null,"Special Needs Additional Funding",null,{"$f":"IF(DIVCODE=\"Co.\",0,VLOOKUP(DIVCODE,DATA,62))","v":0},null,null,"",null,null,"Special Needs Additional Funding","Financement supplémentaire pour les besoins spéciaux",null,"Community Schools Program","Collaboration Perfectionnement Linguistique Grant"]
[null,null,"Wage and Enrolment Growth Support Redistribution",null,{"$f":"IF(DIVCODE=\"Co.\",0,VLOOKUP(DIVCODE,DATA,63))","v":0},null,null,"",null,null,"Wage and Enrolment Growth Support Redistribution","Redistribution du soutien à la croissance des salaires et des effectifs",null,"Early Childhood Instrument","Consortium d'apprentissage rural du Manitoba"]
[null,null,"Student Engagement & Presence",null,{"$f":"IF(DIVCODE=\"Co.\",0,VLOOKUP(DIVCODE,DATA,64))","v":0},null,null,"",null,null,"Student Engagement & Presence","Engagement et présence des étudiants",null,"Early Years Enhancement","Coordonnateur technique/professionnel"]
[null,"Other:",null,null,null,null,null,"",null,null,"Other:","Autres:",null,"Exam Marking","Coordonnatrice de la sensibilisation des familles"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Family Outreach Coordinator","Écoles sûres"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Fort La Bosse (CEF)","Enseignement des langues autochtones pour la vitalité (TILV)"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Frontier Games","Esprit du Nord"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Ignite 3 Summer Enrichment","Étudiants résidents autochtones"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Ininimotan Language Nest","Fonds d'idées pour les enseignants"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Inner City Science Lab","Frais de remplacement"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Institutional Programs","Initiative d'éducation sur les traités"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"John G. Stewart","Instrument pour la petite enfance"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Mamáhtawisiwin","L'alimentation au Manitoba"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Manitoba Aboriginal Language Strategy","Mamáhtawisiwin"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Manitoba Food Matters","Nation crie de Misipawistik"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Manitoba Rural Learning Consortium","Nid linguistique Ininimotan"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Menstrual Products Grant","Non-résidents"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Misipawistik Cree Nation","Notation d'examen"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"New School ","Nouvelle école"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Non-Resident","Odyssee"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Nursing Supports in Public Schools (URIS)","Parole et audition centrales"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Rainbow Resource Centre ","Petite taille de classe"]
[null,null,null,null,null,null,{"$f":"SUM(E6:E35)","v":0},"",null,null,null,null,null,"Reading Apprenticeship","Programme de mentorat pour les jeunes"]
[null,{"$f":"IF(Eng_Fren=1,K36,L36)","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,"Respect in Schools","Programme des écoles communautaires"]
[null,null,{"$f":"IF(Eng_Fren=1,K37,L37)","v":"Homeowners Affordability Tax Credit (HATC)"},null,{"$f":"IF(DIVCODE=\"Co.\",0,VLOOKUP(DIVCODE,DATA,65))","v":0},null,null,"",null,null,"Homeowners Affordability Tax Credit (HATC)","Crédit d'Impôt pour l'Accessibilité au Logement (CIAL)",null,"Rural and Northern Clinician Bursary","Programme d'été de la Nation Crie"]
[null,null,{"$f":"IF(Eng_Fren=1,K38,L38)","v":"School Tax Rebate"},null,{"$f":"IF(DIVCODE=\"Co.\",0,VLOOKUP(DIVCODE,DATA,66))","v":0},null,null,"",null,null,"School Tax Rebate","Remboursement de la taxe scolaire",null,"Safe Schools","Programme français langue première"]
[null,null,{"$f":"IF(Eng_Fren=1,K39,L39)","v":"Employment Programs"},null,0,null,null,"",null,null,"Employment Programs","Programmes d'emploi",null,"School-Based Mental Health & Addictions Support","Programmes institutionnels"]
[null,null,{"$f":"IF(Eng_Fren=1,K40,L40)","v":"Adult Learning Centres"},null,0,null,null,"",null,null,"Adult Learning Centres","Centres d'apprentissage pour adultes",null,"Shared Services - Clinicians & Facilities","Résidences des enseignants / Capital mineur"]
[null,{"$f":"IF(Eng_Fren=1,K41,L41)","v":"Other:"},null,null,0,null,null,{"$f":"IF(E41-ROUND(E41,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"Other:","Autres:",null,"Small Class Size","Respect dans les écoles"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Sources of Strength","Services d'emploi des jeunes"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Special Operating Grant (DSFM/Frontier)","Services partagés - Cliniciens et installations"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Spirit North","Sources de force"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Substitute Fees","Soutien aux étudiants réfugiés et nouveaux arrivants"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Summer Cree Nation Program","Soutien en matière de santé mentale et de toxicomanie en milieu scolaire"]
[null,null,null,null,null,null,null,"",null,null,null,null,null,"Refugee and Newcomer Student Support","Soutiens infirmiers dans les écoles publiques (URIS)"]
[null,null,null,null,null,null,{"$f":"SUM(E37:E48)","v":0},"",null,null,null,null,null,"Teacherage/ Minor Capital Grant","Stratégie des langues autochtones du Manitoba"]
[null,{"$f":"IF(Eng_Fren=1,K49,L49)","v":"          Funding of Schools Program (previous page)"},null,null,null,null,{"$f":"FSP","v":0},"",null,null,"          Funding of Schools Program (previous page)","          Programme de financement des écoles (page précédente)",null,"Teachers' Idea Fund","Subvention de remplacement d'équipement professionnel"]
[null,{"$f":"IF(Eng_Fren=1,K50,L50)","v":"     TOTAL PROVINCIAL GOVERNMENT REVENUE"},null,null,null,null,{"$f":"SUM(G35,G48,G49)","v":0},"",null,null,"     TOTAL PROVINCIAL GOVERNMENT REVENUE","     RECETTES TOTALES DU GOUVERNEMENT PROVINCIAL",null,"Teaching Indigenous Languages for Vitality (TILV)","Subvention pour l'amélioration de la ventilation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tech Grant","Subvention pour l'éducation artistique"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Technical  / Vocational Co-ordinator","Subvention pour les produits menstruels"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"TERF School (New Directions)","Subvention spéciale de fonctionnement (DSFM/Frontierl)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"ToyBox Manitoba","Subvention technologique"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Treaty Education Initiative"]
[null,null,null,null,null,null,null,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,"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,null,{"$f":"IF(Eng_Fren=1,M8,O8)","v":"French Language Monitor"},null,null,null,0,null,null,"",null,null,"French Language Monitor",null,"Moniteur de langue française"]
[null,null,{"$f":"IF(Eng_Fren=1,M9,O9)","v":"English as an Additional Language (Adults)"},null,null,null,0,null,null,"",null,null,"English as an Additional Language (Adults)",null,"Anglais langue additionnelle (pour adultes)"]
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[null,null,{"$f":"IF(Eng_Fren=1,M15,O15)","v":"Special Requirement"},null,null,null,null,null,null,null,null,null,"Special Requirement",null,"Fonds spéciaux"]
[null,null,{"$f":"IF(Eng_Fren=1,M16,O16)","v":"Less: Homeowners Affordability Tax Credit"},null,{"$f":"-HATC","v":0},null,null,null,null,{"$f":"IF(E16-ROUND(E16,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"Less: Homeowners Affordability Tax Credit",null,"Moins : créd. d'imp. fonc. en mat. d'éduc.  "]
[null,null,{"$f":"IF(Eng_Fren=1,M17,O17)","v":"Less: School Tax Rebate"},null,{"$f":"-STR","v":0},null,null,null,null,null,null,null,"Less: School Tax Rebate",null,"Moins : Remboursement de la taxe scolaire"]
[null,null,{"$f":"IF(Eng_Fren=1,M18,O18)","v":"Less: Tax Incentive and OffSet Grant (TIG&PTOG)"},null,{"$f":"-TIGTOG","v":0},null,{"$f":"SUM(E15:E18)","v":0},null,null,{"$f":"IF(E18-ROUND(E18,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"Less: Tax Incentive and OffSet Grant (TIG&PTOG)",null,"Moins : Crédit d'Impôt pour l'Accessibilité au Logement "]
[null,null,{"$f":"IF(Eng_Fren=1,M19,O19)","v":"Other:"},null,null,null,0,null,{"$f":"SUM(G18:G19)","v":0},"",null,null,"Other:",null,"Autres :"]
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[null,{"$f":"IF(Eng_Fren=1,L28,N28)","v":"       First Nations"},null,null,null,null,null,null,null,null,null,"       First Nations",null,"       Premières nations"]
[null,null,{"$f":"IF(Eng_Fren=1,M29,O29)","v":"Tuition Fees"},null,null,null,0,null,null,{"$f":"IF(G29-ROUND(G29,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"Tuition Fees",null,"Droits de scolarité"]
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[null,null,{"$f":"IF(Eng_Fren=1,M31,O31)","v":"Other:"},null,null,null,0,null,null,"",null,null,"Other:",null,"Autres :"]
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[null,"  610  Rentals",null,null,null,null,null,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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  Rentals",null,null,null,null,null,null,null,"  610  Locations"]
[null,"  630  Advertising",null,null,null,null,null,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  630  Advertising",null,null,null,null,null,null,null,"  630  Publicité"]
[null,"  640  Dues and Fees",null,null,null,null,null,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  640  Dues and Fees",null,null,null,null,null,null,null,"  640  Cotisations et frais"]
[null,"  650  Professional and Staff Development",null,null,null,null,null,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  650  Professional and Staff Development",null,null,null,null,null,null,null,"  650  Perfectionnement professionnel et du personnel"]
[null,"  680  Information Technology Services",null,null,null,null,null,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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  Information Technology Services",null,null,null,null,null,null,null,"  680  Services de technologie de l'information"]
[null,"               Total Services",{"$f":"SUM(C17:C19,C21:C28)","v":0},{"$f":"SUM(D17:D28)","v":0},0,0,{"$f":"SUM(G17:G28)","v":0},{"$f":"SUM(H17:H28)","v":0},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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 Services",null,null,null,null,null,null,null,"               Total des services"]
[null,"  7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT",null,null,null,null,null,null,null,"  7XX FOURNITURES, MATÉRIEL ET ÉQUIP. ANNEXE"]
[null,"  710  Supplies",null,null,null,null,null,null,{"$f":"SUM(C31:H31)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  710  Supplies",null,null,null,null,null,null,null,"  710  Fournitures"]
[null,"  740  Curricular and Media Materials",null,null,null,null,null,null,{"$f":"SUM(C32:H32)","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  740  Curricular and Media Materials",null,null,null,null,null,null,null,"  740  Matériel didactique et médiatique"]
[null,"  760  Minor Equipment",null,null,null,null,null,null,{"$f":"SUM(C33:H33)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  760  Minor Equipment",null,null,null,null,null,null,null,"  760  Équipement annexe"]
[null,"  780  Information Technology Equipment",null,null,null,null,null,null,{"$f":"SUM(C34:H34)","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  780  Information Technology Equipment",null,null,null,null,null,null,null,"  780  Matériel informatique"]
[null,"               Total Supplies, Materials & Minor Equipment",{"$f":"SUM(C31:C34)","v":0},0,0,0,0,0,0,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 Supplies, Materials & Minor Equipment",null,null,null,null,null,null,null,"               Total – Fournitures, matériel et équip. annexe"]
[null,"  95X-99 TRANSFERS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  95X-99 TRANSFERS",null,null,null,null,null,null,null,"  95X-99 TRANSFERTS"]
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[null,"  980  Organizations, Individuals and Other Entities",null,null,null,null,null,null,{"$f":"SUM(C38:H38)","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  980  Organizations, Individuals and Other Entities",null,null,null,null,null,null,null,"  980  Organismes, particuliers et autres"]
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[null,{"$f":"'100'!B21","v":"  570  Printing and Binding"},null,null,null,null,null,0]
[null,{"$f":"'500'!B20","v":"  580  Insurance and Bond Premiums"},null,null,null,null,null,0]
[null,{"$f":"'100'!B23","v":"  590  Maintenance and Repair Services"},null,null,null,null,null,0]
[null,{"$f":"'100'!B24","v":"  610  Rentals"},null,null,null,null,null,0]
[null,{"$f":"IF(Eng_Fren=1,BA24,BH24)","v":"  620  Property Taxes"},null,null,null,null,null,{"$f":"SUM(D24:G24)","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,"  620  Property Taxes",null,null,null,null,null,null,"  620  Impôt foncier"]
[null,{"$f":"'100'!B25","v":"  630  Advertising"},null,null,null,null,null,0]
[null,{"$f":"'100'!B26","v":"  640  Dues and Fees"},null,null,null,null,null,{"$f":"SUM(C26:D26,F26)","v":0}]
[null,{"$f":"'100'!B27","v":"  650  Professional and Staff Development"},null,null,null,null,null,{"$f":"SUM(C27:D27,F27)","v":0}]
[null,{"$f":"'100'!B28","v":"  680  Information Technology Services"},null,null,null,null,null,{"$f":"SUM(C28:F28)","v":0}]
[null,{"$f":"'100'!B29","v":"               Total Services"},{"$f":"SUM(C16:C17,C19:C23,C25:C28)","v":0},{"$f":"SUM(D16:D28)","v":0},{"$f":"SUM(E16:E17,E19:E25,E28)","v":0},{"$f":"SUM(F16:F28)","v":0},{"$f":"SUM(G16:G25)","v":0},{"$f":"SUM(H16:H28)","v":0}]
[null,{"$f":"'100'!B30","v":"  7XX SUPPLIES, MATERIALS & MINOR EQUIPMENT"}]
[null,{"$f":"'100'!B31","v":"  710  Supplies"},null,null,null,null,null,{"$f":"SUM(C31:G31)","v":0}]
[null,{"$f":"'100'!B32","v":"  740  Curricular and Media Materials"},null,null,null,null,null,{"$f":"SUM(C32:G32)","v":0}]
[null,{"$f":"'100'!B33","v":"  760  Minor Equipment"},null,null,null,null,null,{"$f":"SUM(C33:G33)","v":0}]
[null,{"$f":"'100'!B34","v":"  780  Information Technology Equipment"},null,null,null,null,null,{"$f":"SUM(C34:F34)","v":0}]
[null,{"$f":"'100'!B35","v":"               Total Supplies, Materials & Minor Equipment"},{"$f":"SUM(C31:C34)","v":0},0,0,0,{"$f":"SUM(G31:G33)","v":0},0]
[null,{"$f":"'100'!B37","v":"  960  School Divisions"}]
[null,{"$f":"IF(Eng_Fren=1,IF(H37>0,\"  999  Recharge *\",\"  999  Recharge\"),IF(H37>0,\"  999  Comptes débités de nouveau *\",\"  999  Comptes débités de nouveau\"))","v":"  999  Recharge"},null,null,null,null,null,{"$f":"D37","v":0}]
[]
[null,{"$f":"'700'!B41","v":" TOTALS"},{"$f":"SUM(C35,C29,C14,C13)","v":0},{"$f":"SUM(D37,D35,D29,D14,D13)","v":0},{"$f":"SUM(E35,E29,E14,E13)","v":0},{"$f":"SUM(F35,F29,F14,F13)","v":0},{"$f":"SUM(G35,G29,G14,G13)","v":0},{"$f":"SUM(H37,H35,H29,H14,H13)","v":0}]
[]
[null,{"$f":"IF(H37<0,\"  * Reallocation of costs associated with Adult Learning Centres to Function 300 or with EAL centres to Function 400.\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(H39-ROUND(H39,0)<>0,\"No decimals!\",\"\")","v":""}]

{"sheet":"Transfers","index":24,"n_rows":49,"n_cols":20,"rows_kept":49,"cut":false,"hidden":false,"merged":[[46,3,46,4],[47,3,47,4],[42,3,42,4],[43,3,43,4],[44,3,44,4],[45,3,45,4],[39,3,41,4],[39,5,41,5],[39,6,41,6],[28,2,28,3],[29,2,29,3],[31,2,31,3],[36,1,36,6],[37,1,37,6],[39,1,41,2],[30,2,30,3],[18,2,18,3],[24,2,24,3],[27,2,27,3],[12,2,12,3],[13,2,13,3],[14,2,14,3],[15,2,15,3],[16,2,16,3],[17,2,17,3]]}
[null,{"$f":"DIVNAME","v":"School Division Name"},null,null,null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-02-24T09:04:51.960"}]
[null,{"$f":"IF(Eng_Fren=1,K2,Q2)","v":"OPERATING FUND - DETAIL OF TRANSFERS"},null,null,null,null,null,null,null,null,"OPERATING FUND - DETAIL OF TRANSFERS",null,null,null,null,null,"FONDS DE FONCTIONNEMENT – VENTILATION DES TRANSFERTS"]
[null,{"$f":"IF(Eng_Fren=1,K3,Q3)","v":"TO (FROM) CAPITAL FUND"},null,null,null,null,null,null,null,null,"TO (FROM) CAPITAL FUND",null,null,null,null,null,"AU (DU) FONDS DE CAPITAL ET D'EMPRUNT"]
[null,{"$f":"ForYr","v":"Budget for the Year Ending June 30, 2026"}]
[null,{"$f":"IF(Eng_Fren=1,K5,Q5)","v":"        Transfers to Capital Fund"},null,null,null,null,null,null,null,null,"        Transfers to Capital Fund",null,null,null,null,null,"        Transferts au fonds de capital et d'emprunt"]
[null,"              Category \"D\" School Buildings",null,null,null,0,null,{"$f":"IF(F6-ROUND(F6,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"              Category \"D\" School Buildings",null,null,null,null,null,"              Bâtiments scolaires de catégorie D"]
[null,"              Bus Reserve",null,null,null,0,null,{"$f":"IF(F7-ROUND(F7,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"              Bus Reserve",null,null,null,null,null,"              Réserve pour autobus"]
[null,"              Bus Purchases",null,null,null,0,null,"",null,null,"              Bus Purchases",null,null,null,null,null,"              Achats d'autobus"]
[null,"              Other Vehicles",null,null,null,0,null,"",null,null,"              Other Vehicles",null,null,null,null,null,"              Autres véhicules"]
[null,"              Furniture/Fixtures & Equipment",null,null,null,0,null,"",null,null,"              Furniture/Fixtures & Equipment",null,null,null,null,null,"              Mobilier/Accessoires et équipement"]
[null,"              Computer Hardware & Software",null,null,null,0,null,"",null,null,"              Computer Hardware & Software",null,null,null,null,null,"              Matériel informatique et logiciels",""]
[null,"              Assets Under Construction",null,null,null,0,null,"",null,null,"              Assets Under Construction",null,null,null,null,null,"              Immeubles en construction"]
[null,"              Other:",null,null,null,0,null,"",null,null,"              Other:",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,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,{"$f":"SUM(F6:F25)","v":0},{"$f":"IF(G25-ROUND(G25,0)<>0,\"No decimals!\",\"\")","v":""}]
[null,null,null,null,null,null,null,""]
[null,{"$f":"IF(Eng_Fren=1,K27,Q27)","v":"        Less:  Transfers from Capital Fund"},null,null,null,null,null,"",null,null,"        Less:  Transfers from Capital Fund",null,null,null,null,null,"        Moins :  transferts du fonds de capital et d'emprunt"]
[null,null,null,null,null,0,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,{"$f":"SUM(F28:F32)","v":0},{"$f":"IF(G32-ROUND(G32,0)<>0,\"No decimals!\",\"\")","v":""}]
[]
[null,{"$f":"IF(Eng_Fren=1,K34,Q34)","v":"        Net Transfers to (from) Capital Fund"},null,null,null,null,{"$f":"G25-G32","v":0},{"$f":"IF(G34-ROUND(G34,0)<>0,\"No decimals!\",\"\")","v":""},null,null,"        Net Transfers to (from) Capital Fund",null,null,null,null,null,"        Transferts nets au (du) fonds de capital et d'emprunt"]
[]
[]
[null,{"$f":"IF(Eng_Fren=1,K37,Q37)","v":"CAPITAL EXPENDITURES FOR STATISTICS CANADA"},0,0,0,0,0,null,null,null,"CAPITAL EXPENDITURES FOR STATISTICS CANADA",null,null,null,null,null,"DÉPENSES EN CAPITAL POUR STATISTIQUES CANADA"]
[null,{"$f":"ForYr","v":"Budget for the Year Ending June 30, 2026"}]
[]
[null,{"$f":"IF(Eng_Fren=1,K40,Q40)","v":"(include additions to work in progress)"},"New Assets/ Renovation/Retrofit",{"$f":"IF(Eng_Fren=1,L40,R40)","v":"New Assets/ Renovation/Retrofit"},null,{"$f":"IF(Eng_Fren=1,M40,S40)","v":"Purchase of Used Cdn. Assets"},{"$f":"IF(Eng_Fren=1,N40,T40)","v":"Total Capital Expenses"},null,null,null,"(include additions to work in progress)","New Assets/ Renovation/Retrofit","Purchase of Used Cdn. Assets","Total Capital Expenses",null,null,"(comprend les ajouts aux travaux en cours)","Nouveaux actifs et rénov. ou réfection","Achat d'immobil. canad. usagées","Total des dépenses en immobilisations"]
[null,0,0]
[null,0,"(thousands of dollars)",null,null,null,null,null,null,null,null,"(thousands of dollars)",null,null,null,null,null,"(en milliers de dollars)"]
[null,{"$f":"IF(Eng_Fren=1,K43,Q43)","v":"Land"},null,null,null,null,{"$f":"D43","v":0},null,null,null,"Land",null,null,null,null,null,"Terrain"]
[null,{"$f":"IF(Eng_Fren=1,K44,Q44)","v":"Building Construction"},null,null,null,null,{"$f":"D44+F44","v":0},null,null,null,"Building Construction",null,null,null,null,null,"Construction immobilière"]
[null,{"$f":"IF(Eng_Fren=1,K45,Q45)","v":"School Buses, Vehicles & Equipment"},null,null,null,null,{"$f":"D45+F45","v":0},null,null,null,"School Buses, Vehicles & Equipment",null,null,null,null,null,"Les autobus scolaires, véhicules et équipement"]
[null,{"$f":"IF(Eng_Fren=1,K46,Q46)","v":"Software"},null,null,null,null,{"$f":"D46+F46","v":0},null,null,null,"Software",null,null,null,null,null,"Logiciels"]
[]
[null,"Total",null,{"$f":"SUM(D43:E46)","v":0},null,{"$f":"SUM(F44:F46)","v":0},{"$f":"SUM(G43:G46)","v":0},null,null,null,"Total",null,null,null,null,null,"Total"]
[null,"Note: The amounts entered here should be for the Division's own expenses only, not those funded by PSFB."]

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[null,{"$f":"DIVNAME","v":"School Division Name"},null,null,null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-02-24T09:04:51.960"}]
[null,{"$f":"IF(Eng_Fren=1,P2,S2)","v":"STUDENT ENROLMENTS (FRAME) AND TRANSPORTATION STATISTICS"},null,null,null,null,null,null,null,null,null,null,null,null,null,"STUDENT ENROLMENTS (FRAME) AND TRANSPORTATION STATISTICS",null,null,"STATISTIQUES SUR LES INSCRIPTIONS (FRAME) ET LE TRANSPORT DES ÉLÈVES"]
[]
[null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,R4,U4)","v":"Estimated"},null,null,"INSTRUCTIONS -  WILL APPEAR IN LARGER PRINT ABOVE (scroll left to return to the form):",null,null,null,null,null,null,null,"Estimated",null,null,"Inscriptions ETP"]
[null,null,{"$f":"IF(Eng_Fren=1,P5,S5)","v":" ENROLMENTS BY PROGRAM"},null,null,null,{"$f":"IF(Eng_Fren=1,R5,U5)","v":"F.T.E. Enrolment"},null,null,null,null,null,null,null,null," ENROLMENTS BY PROGRAM",null,"F.T.E. Enrolment","INSCRIPTIONS PAR PROGRAMME",null,"prévues"]
[null,null,null,null,null,null,{"$f":"ATSEP","v":"September 29, 2025"},null,null,"ENROLMENTS BY PROGRAM: In order to match program costs to students, it is necessary that both costs and students be reported on the same basis using common definitions.  Refer to FRAME Manual Section 5 for program definitions.  For additional instructions on reporting statistics, see Section 13 of the FRAME Manual."]
[]
[null,null,{"$f":"IF(Eng_Fren=1,P8,S8)","v":" REGULAR INSTRUCTION"},null,null,null,null,null,null,null,null,null,null,null,null," REGULAR INSTRUCTION",null,null," ENSEIGNEMENT ORDINAIRE"]
[null,null,{"$f":"IF(Eng_Fren=1,P9,S9)","v":"       English Language - Single Track"},null,null,null,null,null,null,"SINGLE TRACK SCHOOLS (Programs 120, 150 and 170): Include all pupils registered in these schools, not just those in the designated language program.",null,null,null,null,null,"       English Language - Single Track",null,null,"       Anglais – Voie unique"]
[null,null,{"$f":"IF(Eng_Fren=1,P10,S10)","v":"       Francais - Single Track"},null,null,null,0,null,null,null,null,null,null,null,null,"       Francais - Single Track",null,null,"       Français – Voie unique"]
[null,null,{"$f":"IF(Eng_Fren=1,P11,S11)","v":"       French Immersion - Single Track"},null,null,null,0,null,null,"SENIOR YEARS TECHNOLOGY EDUCATION (Program 190): If (non-transfer) expenditures are reported for either or both Vocational Industrial and Co-operative Vocational Education then the number of students must be reported also.  Include only students in approved programs.  If an actual student count cannot be done, F.T.E. must be calculated using one of the following methods:",null,null,null,null,null,"       French Immersion - Single Track",null,null,"       Immersion française – Voie unique"]
[null,null,{"$f":"IF(Eng_Fren=1,P12,S12)","v":"       Dual Track"},null,null,null,null,null,null,null,null,null,null,null,null,"       Dual Track",null,null,"       Double voie"]
[null,null,null,{"$f":"IF(Eng_Fren=1,Q13,T13)","v":"- English Language"},0,null,null,null,null,null,null,null,null,null,null,null,"- English Language",null,null,"– Anglais"]
[null,null,null,{"$f":"IF(Eng_Fren=1,Q14,T14)","v":"- Francais"},0,null,null,null,null,"i )","divide the total number of credits being taken in Vocational Industrial by seven (the number of credits considered a full course load for this calculation); or",null,null,null,null,null,"- Francais",null,null,"– Français"]
[null,null,null,{"$f":"IF(Eng_Fren=1,Q15,T15)","v":"- French Immersion"},0,null,null,null,null,null,null,null,null,null,null,null,"- French Immersion",null,null,"– Immersion française"]
[null,null,null,{"$f":"IF(Eng_Fren=1,Q16,T16)","v":"- Other Bilingual"},0,null,{"$f":"IF(SUM(E13:E16)=0,0,IF(ERROR.TYPE(MATCH(SUM(E13:E16),E13:E16,0))=7,SUM(E13:E16)))","v":0},null,null,"ii )","calculate the percentage of the day that each student spends in a Vocational Industrial or Co-operative Vocational class and use that as the F.T.E.",null,null,null,null,null,"- Other Bilingual",null,null,"– Autres programmes bilingues"]
[null,null,{"$f":"IF(Eng_Fren=1,P17,S17)","v":"       Senior Years Technology Education"},null,null,null,0,null,null,null,null,null,null,null,null,"       Senior Years Technology Education",null,null,"       Études technologiques du secondaire"]
[null,null,null,null,null,null,null,null,null,"Divisions using W.T.C. 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,null,null,null,null,null,null,null,null,null,null,null,null,null," TOTAL REGULAR INSTRUCTION",null,null," TOTAL – ENSEIGNEMENT ORDINAIRE"]
[]
[null,null,null,null,null,null,null,null,null,"TOTAL NUMBER OF FULL TIME EQUIVALENT (F.T.E.) K - 12 STUDENTS is the Division total enrolment less"]
[null,null,{"$f":"IF(Eng_Fren=1,P22,S22)","v":" TOTAL NUMBER OF FULL TIME EQUIVALENT K - 12 STUDENTS"},null,null,null,{"$f":"SUM(G9:G11,G16,G17)","v":0},null,null,{"$f":"\"100% Nursery\"&IF(DIVCODE=\"DI\",\".\",\"and 50% of Kindergarten pupils.\")&\"  Include all students whether or not they are eligible for support.\"","v":"100% Nurseryand 50% of Kindergarten pupils.  Include all students whether or not they are eligible for support."},null,null,null,null,null," TOTAL NUMBER OF FULL TIME EQUIVALENT K - 12 STUDENTS",null,null," NOMBRE TOTAL D'ÉLÈVES ÉQUIVALENT TEMPS PLEIN M-12"]
[null,null,null,null,null,null,null,null,null,"Count adults on a full time equivalent basis (e.g.. an adult attending half time would be counted as 0.5)."]
[]
[null,null,null,null,null,null,null,null,null,"TRANSPORTATION OF PUPILS (Function 700): Count all students on division buses whether the student is funded or not. Refer to FRAME Manual Section 13 for the reporting of all transportation statistics. When reporting kilometers, include distances for contracted service as well as division-owned buses."]
[]
[]
[null,null,{"$f":"IF(Eng_Fren=1,P28,S28)","v":" TRANSPORTATION OF PUPILS"},null,null,null,null,null,null,null,null,null,null,null,null," TRANSPORTATION OF PUPILS",null,null," TRANSPORT DES ÉLÈVES"]
[null,null,null,{"$f":"IF(Eng_Fren=1,Q29,T29)","v":"TRANSPORTED STUDENTS (September 29)"},null,null,0,null,null,null,null,null,null,null,null,null,"TRANSPORTED STUDENTS (September 29)",null,null,"ÉLÈVES TRANSPORTÉS (le 30 septembre)"]
[null,null,null,{"$f":"IF(Eng_Fren=1,Q30,T30)","v":"TOTAL KILOMETERS - LOG BOOK (For the period ended June 30)"},null,null,0,null,null,null,null,null,null,null,null,null,"TOTAL KILOMETERS - LOG BOOK (For the period ended June 30)",null,null,"TOTAL DES KILOMÈTRES – CARNET DE BORD (pour la période qui se termine le 30 juin)"]
[null,null,null,{"$f":"IF(Eng_Fren=1,Q31,T31)","v":"TOTAL KILOMETERS - BUS ROUTES (For the period ended June 30)"},null,null,0,null,null,null,null,null,null,null,null,null,"TOTAL KILOMETERS - BUS ROUTES (For the period ended June 30)",null,null,"TOTAL DES KILOMÈTRES – PARCOURS DES AUTOBUS  (pour la période qui se termine le 30 juin)"]
[null,null,null,{"$f":"IF(Eng_Fren=1,Q32,T32)","v":"LOADED KILOMETERS (For the period ended June 30)"},null,null,0,null,null,null,null,null,null,null,null,null,"LOADED KILOMETERS (For the period ended June 30)",null,null,"KILOMÈTRES EN CHARGE  (pour la période qui se termine le 30 juin)"]

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[null,{"$f":"DIVNAME","v":"School Division Name"},null,null,null,null,null,null,null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-02-24T09:04:51.960"}]
[]
[null,{"$f":"IF(Eng_Fren=1,BA3,BB3)","v":"FULL TIME EQUIVALENT PERSONNEL EMPLOYED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FULL TIME EQUIVALENT PERSONNEL EMPLOYED","PERSONNEL ÉQUIVALENT TEMPS PLEIN "]
[null,{"$f":"IF(Eng_Fren=1,BA4,BB4)","v":"For the 2025/26 Fiscal Year"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"For the \"&THISYR&\" Fiscal Year\"","v":"For the 2025/26 Fiscal Year"},{"$f":"\"Pour l’exercice financier \"&THISYR","v":"Pour l’exercice financier 2025/26"}]
[]
[]
[]
[null,null,{"$f":"IF(Eng_Fren=1,\"FUNCTION\",\"FONCTION\")","v":"FUNCTION"},{"$f":"C8","v":"FUNCTION"},"FUNCTION","FUNCTION","FUNCTION","FUNCTION","FUNCTION","FUNCTION"]
[null,{"$f":"IF(Eng_Fren=1,BA9,BB9)","v":"CODE          OBJECT   \\  FUNCTION"},"100","200",300,"400","500","600","700","800",{"$f":"'800'!H7","v":" TOTALS"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CODE          OBJECT   \\  FUNCTION","CODE          OBJET OU FONCTION"]
[null,"  320  Executive, Managerial, and Supervisory",null,null,null,null,null,null,null,null,{"$f":"SUM(C10:J10)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  320  Executive, Managerial, and Supervisory","  320  Cadres, dirigeants et superviseurs"]
[null,"  330  Instructional - Teaching",null,null,null,null,null,null,null,null,{"$f":"SUM(C11:F11,H11)","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,"  330  Instructional - Teaching","  330  Éducateurs – Enseignants"]
[null,"  350  Instructional - Other",null,null,null,null,null,null,null,null,{"$f":"SUM(C12:F12,H12,I12)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  350  Instructional - Other","  350  Éducateurs – Autres"]
["16","  360  Technical, Specialized and Service",null,null,null,null,null,null,null,null,{"$f":"SUM(C13:J13)","v":0},"16",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,null,null,{"$f":"SUM(C14:J14)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  370  Secretarial, Clerical and Other","  370  Personnel de bureau et autre"]
[null,"  380  Clinician",null,null,null,null,null,null,null,null,{"$f":"D15+F15","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,"  380  Clinician","  380  Spécialistes"]
[null,"  390  Information Technology",null,null,null,null,null,null,null,null,{"$f":"SUM(C16:J16)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  390  Information Technology","  390  Technologie de l'information"]
[]
[null,{"$f":"IF(Eng_Fren=1,BA18,BB18)","v":"     TOTALS  (excluding Trustees)"},{"$f":"SUM(C10:C14,C16)","v":0},{"$f":"SUM(D10:D16)","v":0},{"$f":"SUM(E10:E16)","v":0},{"$f":"SUM(F10:F16)","v":0},{"$f":"SUM(G10:G14,G16)","v":0},{"$f":"SUM(H10:H14,H16)","v":0},{"$f":"SUM(I10:I14,I16)","v":0},{"$f":"SUM(J10:J14,J16)","v":0},{"$f":"SUM(K10:K16)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"     TOTALS  (excluding Trustees)","     TOTAUX  (sauf les commissaires)"]
[]
[null,{"$f":"IF(Eng_Fren=1,BA20,BB20)","v":"  510 Clinicians contracted/outsourced/private or\n          employed by other divisions  on a Full Time\n          Equivalent basis"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  510 Clinicians contracted/outsourced/private or\n          employed by other divisions  on a Full Time\n          Equivalent basis","  510 Spécialistes contractuels/impartis/privés\n          ou employés par d'autres divisions en \n          équivalents temps plein."]
[]
[null,{"$f":"IF(Eng_Fren=1,BA22,BB22)","v":" 310 TRUSTEES"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 310 TRUSTEES","  310  COMMISSAIRES"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"FUNCTION","FUNCTION","FUNCTION","FUNCTION","FUNCTION","FUNCTION","FUNCTION","FUNCTION"]
[null,"CODE          OBJECT   \\  FUNCTION","100","200",300,"400","500","600","700","800"," TOTALS"]
[null,"  320  Executive, Managerial, and Supervisory",{"$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},{"$f":"_OE8320","v":0},0]
[null,"  330  Instructional - Teaching",{"$f":"_OE1330","v":0},{"$f":"_OE2330","v":0},{"$f":"_OE3330","v":0},{"$f":"_OE4330","v":0},null,{"$f":"_OE6330","v":0},null,null,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)",0,0,0,0,0,0,0,0,0]
[]
[null,"  510 Clinicians contracted/outsourced/private or\n          employed by other divisions  on a Full Time\n          Equivalent basis",null,{"$f":"_OE2510","v":0}]
[]
[null," 310 TRUSTEES",null,null,null,null,{"$f":"_OE5310","v":0}]

{"sheet":"Admin. Costs","index":27,"n_rows":47,"n_cols":20,"rows_kept":47,"cut":false,"hidden":false,"merged":[[0,8,0,9]]}
[null,{"$f":"DIVNAME&\" : \"&Title","v":"School Division Name : 2025/26 FRAME Budget"},null,null,null,null,null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-02-24T09:04:51.960"}]
[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,{"$f":"_OE500","v":0},null,{"$f":"IF(I5-ROUND(I5,0)<>0,\"No decimals!\",\"\")","v":""}]
[null,null,"Less:","Liability Insurance",null,null,null,null,0,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,{"$f":"IF(OR(PENREV=\"\",PENREV=0),0,MIN(PENADMIN,PENREV))+IF(OR(FORREV=\"\",FORREV=0),0,MIN(FORADMIN,FORREV))","v":0}," *","",null,null,null,"PA","Incremental administration costs related to Waywayseecappo"]
[null,null,null,"Trustee election costs",null,null,null,null,0,null,null,null,null,null,"RO","Incremental administration costs related to Rolling River First Nation Trustee"]
[null,null,null,{"$f":"+P9","v":""},null,null,null,null,0,null,null,null,null,null,{"$f":"DIVCODE","v":"Co."},{"$f":"_xlfn.IFNA(VLOOKUP(O9,O6:P8,2,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,null,"Plus:","Transfers to Capital",null,null,null,null,{"$f":"TRANSTOCAP","v":0},null,""]
[null,null,"Less:","Adult Learning Centres, Function 300",null,null,null,null,{"$f":"_OE300","v":0},null,""]
[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,{"$f":"\"% increase in \"&THISYR&\" Special Requirement\"","v":"% increase in 2025/26 Special Requirement"},null,null,null,null,null,null,null,{"$f":"IF(I17=0,\"\",IF(I17>0.02,\"Limit Exceeded\",\"Limit Met\"))","v":""},null,null,null,{"$f":"LASTYR","v":"2024/25"},{"$f":"THISYR","v":"2025/26"},{"$f":"+N17","v":"2024/25"},{"$f":"+O17","v":"2025/26"}]
[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":"Co."},null,{"$f":"+SLPREV","v":0},{"$f":"+'Special Levy 1'!F14","v":0},{"$f":"+SLPREVLT","v":0},{"$f":"+'Special Levy 2'!F11","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,{"$f":"IF(ENROLTOT=0,\"Note: Enter Enrolment on Student tab.\",\"\")","v":"Note: Enter Enrolment on Student tab."}]
[null," Self-Funded Expenses (fully offset by incremental revenues):"]
[null,null,"Foreign Student Programs"]
[null,null,"Expenses (1) "]
[null,null,null,"Instructional",null,null,null,null,0,null,{"$f":"IF(I33-ROUND(I33,0)<>0,\"No decimals!\",\"\")","v":""}]
[null,null,null,"Administration (deducted above)",null,null,null,null,0," *",""]
[null,null,null,"Other:",null,null,null,null,0,null,""]
[null,null,null,null,null,null,null,null,0,null,""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I33:I36)","v":0},null,""]
[null,null,"Associated Revenue (2)",null,null,null,null,null,0,null,""]
[null,null,"Self-Administered Pension Plans"]
[null,null,"Expenses (1) "]
[null,null,null,"Administration (deducted above)",null,null,null,null,0," *",{"$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,{"$f":"SUM(I41:I43)","v":0},null,{"$f":"IF(I44-ROUND(I44,0)<>0,\"No decimals!\",\"\")","v":""}]
[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 foreign students or the pension plan administration fee."]

{"sheet":"Allow Guide","index":28,"n_rows":215,"n_cols":8,"rows_kept":215,"cut":false,"hidden":false,"merged":[[70,3,73,7],[112,3,113,7],[8,2,9,7],[53,2,56,7],[61,3,64,7],[66,3,68,7],[58,3,59,7],[27,2,30,7],[11,2,11,7],[17,2,17,7],[19,2,25,7],[32,2,35,7],[37,2,40,7],[44,2,49,7],[75,3,80,7],[115,3,116,7],[99,3,104,7],[86,2,95,7],[106,3,110,7],[214,2,216,7],[188,3,190,7],[193,3,196,7],[162,2,170,6],[209,3,212,7],[134,2,135,7],[172,2,176,6],[204,3,206,7],[199,3,201,7],[125,3,131,7],[118,3,120,7]]}
[]
[]
[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,{"$f":"\"For the \"&Code!B18&\" budget, the Allowable and Unsupported expenses worksheets, including Appendices A and B, are used in the calculation of:\"","v":"For the 2025/26 budget, the Allowable and Unsupported expenses worksheets, including Appendices A and B, are used in the calculation of:"}]
[]
[]
[null,null,"(1) Allowable Expenses for:"]
[null,null,"      (a)","Library Services, Student Services, Counselling and Guidance and Professional Development for"]
[null,null,null,{"$f":"THISYR&\";\"","v":"2025/26;"}]
[null,null,"(b)",{"$f":"\"Occupancy for \"&TEXT(yrend,\"0\")&\"/\"&TEXT(Code!B10,\"0\")&\" and;\"","v":"Occupancy for 2026/2027 and;"}]
[null,null,"(c)",{"$f":"\"Coordinator /Clinician, Board and Room and Small Schools supports for \"&THISYR&\"; and\"","v":"Coordinator /Clinician, Board and Room and Small Schools supports for 2025/26; and"}]
[]
[null,null,{"$f":"\"(2)  Unsupported Expenses for Equalization support for \"&TEXT(yrend,\"0\")&\"/\"&TEXT(Code!B10,\"0\")&\".\"","v":"(2)  Unsupported Expenses for Equalization support for 2026/2027."}]
[]
[null,null,"The first page of the Calculation of Allowable and Unsupported Expenses schedule (page 18 - 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 19 and 20) 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. "]
[]
[]
[]
[]
[]
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[]
[null,null,"Total Expenses on page 18 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 18. 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 2), and school bus amortization (from the Tangible Capital Assets Schedule in the 2020/21 financial statements). "]
[]
[]
[]
[]
[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 19"]
[]
[null,null,"ADJUSTMENTS TO EXPENSES:  amounts entered here are carried forward to the Calculation of Allowable and Unsupported Expenses, page 18.  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. "]
[]
[]
[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 - In most cases, funds transferred to the Operating Fund must be deducted from the function where the related expenditure is recorded.   This figure is brought forward from the Detail of Transfers to(from) Capital Fund (page 14)."]
[]
[]
[]
[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 photocopiers, 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 18 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 18."]
[]
[]
[]
[]
[]
[]
[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, Board and Room, and Small Schools data (see notes (a), (b) and (c) below) are cell-referenced from operating fund revenues entered on page 2, 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 page18. The difference between the total Categorical Support and the amounts allocated on the input schedule are automatically entered on page 18 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."]
[]
[]
[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 2.  "]
[]
[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 2. 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 Students/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,"of their 2022/2023 \"D\" support to 2023/2024, the Division may overwrite the amount in box D to insert a"]
[null,null,null,"lesser amount. The lesser of box C or box D will be used to calculate your \"D\" support for 2022/2023."]
[]
[]
[]
[]
[null,null," GUIDE FOR THE COMPLETION OF ALLOWABLE AND UNSUPPORTED EXPENSES ",null,null,null,null,"PAGE 3 OF 3"]
[]
[null,null,"APPENDIX B (page 20)"]
[]
[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 20 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 18 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 Allocable 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 20. These totals are carried to both page 18 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 Property Tax Offset 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 \"Non-allocable\" column on page 20 and the reasons for not allocating must be provided."]

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[null," OTHER PROVINCIAL GOVERNMENT 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,300,null,400]
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[null,"CATEGORICAL SUPPORT (From Appendix A)",null,"Program",null,"Amount"]
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[null,{"$f":"B33","v":"OTHER FUNCTION/PROGRAMS EXPENSES"},{"$f":"SUM(C23:C29)","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,{"$f":"IF(Eng_Fren=1,BA23,BJ23)","v":" 100 Regular Instruction "},{"$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"]
[null,"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},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 2)"},{"$f":"-BASE","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(from page 2)",null,null,null,null,null,null,null,null,"(de page 2)"]
[null,{"$f":"TRIM('Prov Rev 1'!B37)&\" \"&IF(Eng_Fren=1,BA43,BJ43)","v":"Formula Guarantee (from page 2)"},{"$f":"-FORMGUAR","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(from page 2)",null,null,null,null,null,null,null,null,"(de page 2)"]
[null,{"$f":"IF(Eng_Fren=1,BA44,BJ44)","v":"SCHOOL BUS AMORTIZATION (from F/S)"},{"$f":"BUSDEPR","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SCHOOL BUS AMORTIZATION (from F/S)",null,null,null,null,null,null,null,null,"AMORTIS. AUTOBUS SCOL. (ÉTATS FIN.) "]
[null,{"$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"]

{"sheet":"AppX A","index":32,"n_rows":51,"n_cols":49,"rows_kept":51,"cut":false,"hidden":false,"merged":[[29,2,31,6],[22,14,24,14],[24,0,25,0],[0,12,0,13],[2,12,2,13],[25,14,27,14]]}
[null,{"$f":"DIVNAME&\" : \"&Title","v":"School Division Name : 2025/26 FRAME Budget"},null,null,null,null,null,null,null,null,null,null,{"$f":"NOW()","v":"2025-02-24T09:04:51.960"}]
[]
[null,{"$f":"IF(Eng_Fren=1,AA3,AN3)","v":"  CALCULATION OF ALLOWABLE EXPENSES (refer to \"Allow Guide\")"},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AK3,AW3)","v":"APPENDIX A "},null,null,null,null,null,null,null,null,{"$f":"_OE780","v":0},null,null,null,null,"  CALCULATION OF ALLOWABLE EXPENSES (refer to \"Allow Guide\")",null,null,null,null,null,null,null,null,null,"APPENDIX A ",null,null," CALCUL DES DÉPENSES ADMISSIBLES (voir Allow Guide)",null,null,null,null,null,null,null,null,"ANNEXE A "]
[]
[]
[null,null,{"$f":"IF(Eng_Fren=1,AB6,AO6)","v":"ADJUSTMENTS TO EXPENSES:"},null,{"$f":"IF(Eng_Fren=1,AD6,AQ6)","v":"Function/"},null,{"$f":"IF(Eng_Fren=1,AF6,AS6)","v":"Amount"},null,null,{"$f":"IF(Eng_Fren=1,AG6,AT6)","v":"  CATEGORICAL SUPPORT TO BE ALLOCATED"},null,null,null,null,null,null,100,null,null,null,null,"List",null,null,null,null,null,"ADJUSTMENTS TO EXPENSES:",null,"Function/",null,"Amount","  CATEGORICAL SUPPORT TO BE ALLOCATED",null,null,null,"ELIGIBLE",null,null,null,"REDRESSEMENTS DES DÉPENSES :",null,"Fonction ou",null,"Montant","  AIDE PAR CATÉGORIE À AFFECTER :",null,null,"AIDE"]
[null,null,{"$f":"IF(Eng_Fren=1,AB7,AO7)","v":"(enter deductions as negative amounts)"},null,{"$f":"IF(Eng_Fren=1,AD7,AQ7)","v":"Program"},null,null,null,null,null,null,null,null,null,null,null,200,null,null,null,null,"210-260",null,null,null,null,null,"(enter deductions as negative amounts)",null,"Program",null,null,null,null,null,null,"SUPPORT",null,null,null,"(inscrire les déductions comme montants négatifs)",null,"programme",null,null,null,null,null,"ADMISSIBLE"]
[null,null,null,null,"FUNCTION",null,"AMOUNT",null,null,{"$f":"IF(Eng_Fren=1,AG8,AT8)","v":"     Special Needs: Coordinator/Clinician"},null,null,null,null,null,null,270,null,null,null,"",270,null,null,null,null,null,null,null,null,null,null,"     Special Needs: Coordinator/Clinician",null,null,null,null,null,null,null,null,null,null,null,null,"     Besoins spéciaux : coordonnateurs et spécialistes"]
[null,{"$f":"IF(E9=$V$7,200,\"\")","v":""},{"$f":"IF(AND(G9<>0,E9=\"\"),\"Error: Funtion/Program Missing!\",IF(Eng_Fren=1,AB9,AO9))","v":"Capitalized Energy Mgmt. Systems Costs (add) (1), (2)"},null,800,null,null,null,null,{"$f":"IF(Eng_Fren=1,AG9,AT9)","v":"         (A)  Maximum Support"},null,null,null,null,null,null,500,null,null,null,"Enter Fct./Prog/ First",620,null,{"$f":"IF(E9=\"\",\"\",IF(E9=\"210-260\",200,\"\"))","v":""},{"$f":"IF(AND(E15=\"\",G15<>\"\"),1,0)","v":0},null,null,"Capitalized Energy Mgmt. Systems Costs (add) (1), (2)",null,null,null,null,"         (A)  Maximum Support",null,null,null,null,null,null,null,"Coûts capitalisés des syst. de gestion de l'énergie (ajouter) (1), (2)",null,null,null,null,"         (A)  Aide maximale"]
[null,"",{"$f":"IF(AND(G10<>0,E10=\"\"),\"Error: Funtion/Program Missing!\",IF(Eng_Fren=1,AB10,AO10))","v":"Capitalized Section \"D\" School Bldgs. Costs (add) (1)"},null,800,null,null,null,null,{"$f":"IF(Eng_Fren=1,AG10,AT10)","v":"         (B)  Eligible Expenses"},null,null,null,null,null,null,610,null,null,null,null,630,null,{"$f":"IF(E10=\"\",\"\",IF(E10=\"210-260\",200,\"\"))","v":""},0,null,null,"Capitalized Section \"D\" School Bldgs. Costs (add) (1)",null,null,null,null,"         (B)  Eligible Expenses",null,null,null,null,null,null,null,"Coûts capitalisés des bâtiments scolaires de catégorie D (ajouter) (1)",null,null,null,null,"         (B)  Dépenses admissibles"]
[null,"",{"$f":"IF(AND(G11<>0,E11=\"\"),\"Error: Funtion/Program Missing!\",IF(Eng_Fren=1,AB12,AO12))","v":"Transfers from Capital Fund (deduct)"},null,800,null,{"$f":"-TRANSFRCAP","v":0},null,null,{"$f":"IF(Eng_Fren=1,AG11,AT11)","v":"         (C)  Less related revenues"},null,null,{"$f":"SPECNEEDCLIN","v":0},null,null,null,620,null,null,null,null,800,null,"",0,null,null,"Lease costs paid to other School Divisions (deduct)",null,null,null,null,"         (C)  Less related revenues",null,null,null,null,null,null,null,"Frais de location payés à d'autres divisions scolaires (déduire)",null,null,null,null,"         (C)  Moins recettes associées"]
[null,"",{"$f":"IF(AND(G12<>0,E12=\"\"),\"Error: Funtion/Program Missing!\",IF(Eng_Fren=1,AB13,AO13))","v":"Leased Non-School Space (deduct)"},null,800,null,null,null,null,{"$f":"IF(Eng_Fren=1,AG12,AT12)","v":"         (D)  Allowable Expenses (B) - (C)"},{"$f":"K10-K11","v":0},{"$f":"IF(AND(K9>0,K10=0),\" < Enter EXPENSES\",\"\")","v":""},null,null,null,null,630,null,null,null,null,"Unallocated",null,"",0,null,null,"Transfers from Capital Fund (deduct)",null,null,null,null,"         (D)  Allowable Expenses (B) - (C)",null,null,null,null,null,null,null,"Transferts du fonds de capital et d'emprunt (déduire)",null,null,null,null,"         (D)  Dépenses autorisées (B) - (C)"]
[null,200,{"$f":"IF(Eng_Fren=1,AB14,AO14)","v":"Other Capitalized Equipment and Vehicles (2)"},null,null,null,null,null,null,null,null,null,null,null,null,null,680,null,null,null,null,null,null,"",0,null,null,"Leased Non-School Space (deduct)",null,null,null,null,null,null,null,null,null,null,null,null,"Locaux non scolaires loués (déduire)"]
[null,200,{"$f":"IF(Eng_Fren=1,AB15,AO15)","v":"(please specify item and Function/Program)"},null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AG14,AT14)","v":"                Eligible Support (lesser of A or D)"},{"$f":"IF(OR(M14=0,M14=SPECNEEDCLIN),\"\",\"Enter this amount >\")","v":""},null,{"$f":"IF(IF(AND(K9>0,K12=0),0,MIN(K9,K12))<0,0,IF(AND(K9>0,K12=0),0,MIN(K9,K12)))","v":0},null,null,null,700,null,null,null,null,null,null,"",0,null,null,"Other Capitalized Equipment and Vehicles (2)",null,null,null,null,"                Eligible Support (lesser of A or D)",null,null,null,null,null,null,null,"Autres équipements et véhicules capitalisés (2)",null,null,null,null,"                Aide admissible (moindre de A ou D)"]
[null,{"$f":"IF(E15=$V$7,200,\"\")","v":200},null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AG15,AT15)","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,800,null,null,null,null,null,null,"",0,null,null,"(please specify item and Function/Program)",null,null,null,null,"     Special Needs: Level 2 and 3",null,null,null,null,null,null,null,"(préciser l'objet et la fonction ou le programme)",null,null,null,null,"     Besoins spéciaux : Niveaux 2 et 3"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AG16,AT16)","v":"     Indigenous Academic Achievement"},null,null,{"$f":"AAA","v":0},null,null,null,null,null,null,null,null,null,null,"",0,null,null,null,null,null,null,null,"     Indigenous Academic Achievement",null,null,null,null,null,null,null,null,null,null,null,null,"     Réussite scolaire chez les élèves autochtones"]
[null,{"$f":"IF(E17=$V$7,200,\"\")","v":200},null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AG17,AT17)","v":"     Literacy & Numeracy"},null,null,{"$f":"EARLYNUM","v":0},null,null,null,null,null,null,null,null,null,null,"",0,null,null,null,null,null,null,null,"     Literacy & Numeracy",null,null,null,null,null,null,null,null,null,null,null,null,"     Alphabétisation et notions de calcul "]
[null,{"$f":"IF(E18=$V$7,200,\"\")","v":200},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",0,null,null,null,null,null,null,null,"     Numeracy",null,null,null,null,null,null,null,null,null,null,null,null,"     Notions de calcul"]
[null,200,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AG20,AT20)","v":"     Small Schools"},null,null,null,null,null,null,null,null,null,null,null,null,null,"",0,null,null,null,null,null,null,null,"     Board and Room",null,null,null,null,null,null,null,null,null,null,null,null,"     Élèves en pension"]
[null,200,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AG21,AT21)","v":"         (A)  Maximum Support"},null,null,null,null,null,null,null,null,null,null,null,null,null,"",0,null,null,null,null,null,null,null,"     Small Schools",null,null,null,null,null,null,null,null,null,null,null,null,"     Petites écoles"]
[null,200,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AG22,AT22)","v":"         (B)  Program Expenses"},null,{"$f":"IF(AND(K20>0,K21=0),\" < Enter EXPENSES\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,"         (A)  Maximum Support",null,null,null,null,null,null,null,null,null,null,null,null,"         (A)  Aide maximale"]
[null,200,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AG23,AT23)","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,null,null,null,null,"",null,null,null,null,null,null,null,null,"         (B)  Program Expenses",null,null,null,null,null,null,null,null,null,null,null,null,"         (B)  Dépenses des programmes"]
[null,200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"IF(AND(E29=\"\",G29<>\"\"),1,0)","v":0},null,null,null,null,null,null,null,"                Eligible Support (lesser of A or B)",null,null,null,null,null,null,null,null,null,null,null,null,"                Aide admissible (moindre de A ou B)"]
[null,200,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AG19,AT19)","v":"     Board and Room"},null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"IF(AND(E30=\"\",G30<>\"\"),1,0)","v":0},null,null,null,null,null,null,null,"     Early Childhood Development ",null,null,null,null,null,null,null,null,null,null,null,null,"     Développement du jeune enfant"]
[19,200,null,null,null,null,null,null,null,{"$f":"J20","v":"         (A)  Maximum Support"},null,null,null,null,null,null,null,null,null,null,null,null,null,"",{"$f":"IF(AND(E31=\"\",G31<>\"\"),1,0)","v":0}]
[null,200,null,null,null,null,null,null,null,{"$f":"J21","v":"         (B)  Program Expenses"},null,{"$f":"IF(AND(K25>0,K26=0),\" < Enter EXPENSES\",\"\")","v":""},null,null,"19",null,null,null,null,null,null,null,null,"",{"$f":"SUM(Y9:Y25)","v":0},null,null,null,null,null,null,null,"   Total allocable Categorical Support (carried to Allow Input)",null,null,null,null,null,null,null,null,null,null,null,null,"Total de l'aide par catégorie pouvant être allouée"]
[null,null,{"$f":"IF(Y26=0,\"\",\"A Function/Program is missing !!\")","v":""},null,null,null,null,null,null,{"$f":"J22","v":"                Eligible Support (lesser of A or B)"},null,null,{"$f":"IF(AND(K25>0,K26=0),0,MIN(K25,K26))","v":0}]
[null,null,{"$f":"IF(Eng_Fren=1,AB28,AO28)","v":"Total Adjustments to Expenses  (carried to page 18)"},null,null,null,{"$f":"SUM(G9:G12,G14:G26)","v":0},null,null,{"$f":"IF(Eng_Fren=1,AG24,AT24)","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,null,null,null,null,null,null,null,null,"Total Adjustments to Expenses  (carried to page 18)",null,null,null,null,"   Non-allocable Categorical Support",null,null,null,null,null,null,null,"Total des redressements des dépenses  (reporté à la page 18)",null,null,null,null,"Aide par catégorie ne pouvant pas être allouée"]
[null,null,{"$f":"IF(Eng_Fren=1,AB29,AO29)","v":"(1) Net of all related revenues."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(1) Net of all related revenues.",null,null,null,null,"   Total Categorical Support (carried to page 18)",null,null,null,null,null,null,null,"(1) Net de toutes les recettes associées.",null,null,null,null,"Total de l'aide par catégorie (reporté à la page 18)"]
[null,null,{"$f":"IF(Eng_Fren=1,AB30,AO30)","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,{"$f":"IF(Eng_Fren=1,AG26,AT26)","v":"   Total allocable Categorical Support (carried to Allow Input)"},null,null,{"$f":"SUM(M14:M28)","v":0},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,null,null,null,null,null,null,null,null,null,null,"(2) Les paiements de location et d'emprunt pour l'équipement admissible peuvent être comptés dans les coûts capitalisés des systèmes de gestion de l'énergie et autres coûts capitalisés."]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AG28,AT28)","v":"   Non-allocable Categorical Support"},null,null,{"$f":"M33-M30","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AG29,AT29)","v":"   Total Categorical Support (carried to page 18)"},null,null,{"$f":"CATSUP","v":0}]
[]
[]
[null,null,{"$f":"IF(Eng_Fren=1,AB36,AO36)","v":"OTHER PROGRAM SUPPORT:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OTHER PROGRAM SUPPORT:",null,"OTHER PROGRAM SUPPORT:",null,null,null,null,"  CALCULATION OF ALLOWABLE SCHOOL BUILDINGS SUPPORT \"D\" EXPENSES:",null,null,null,null,null,null,null,"AIDE À D'AUTRES PROGRAMMES :",null,null,null,null,"  CALCUL DES DÉPENSES DE CATÉGORIE D AUTORISÉES :"]
[null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,"",null,null,null,null,null,null,null,"",null,null,null,null,""]
[null,null,"School Buildings Support: \"D\" Projects",null,null,null,{"$f":"IF(M48>M45,\"ERROR *\",IF((CURRD+PREVD)>M48,\"ERROR *\",(CURRD+PREVD)))","v":0},{"$f":"IF(CURRD>M48,\"◄\",\"\")","v":""},null,{"$f":"IF(Eng_Fren=1,AG36,AT36)","v":"  CALCULATION OF ALLOWABLE SCHOOL BUILDINGS SUPPORT \"D\" EXPENSES:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"School Buildings Support: \"D\" Projects",null,null,null,null,"     Program 850 School Building Repairs & Replacements",null,null,null,null,null,null,null,"Aide pour bâtiments scolaires : projets D",null,null,null,null,"     Programme 850 – Réparations et remplacements de bâtiments scolaires"]
[null,null,"Technology Education Equipment & Skills Strategy Equipment Enhancement",null,null,null,{"$f":"VOCREP+PREVVOC+SSEE","v":0},null,null,{"$f":"IF(M45=M48,\"\",IF(M45<G38,\"Grant exceeds Allowable Expense, to defer enter amount in Box (D).\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Technology Education Equipment & Skills Strategy Equipment Enhancement",null,null,null,null,"          PLUS:      Capitalized Section \"D\" Expenses (net)",null,null,null,null,null,null,null,"Équipement d'ens. tech. et Initiative en matière d'enseign. technique et profess.",null,null,null,null,"          PLUS :   Dépenses capitalisées de catégorie D (nettes)"]
[null,null,"Other Minor Capital Support",null,null,null,{"$f":"MINCAP","v":0},null,null,{"$f":"IF(Eng_Fren=1,AG38,AT38)","v":"     Program 850 School Building Repairs & Replacements"},null,null,{"$f":"_OE850","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other Minor Capital Support",null,null,null,null,"                           Grounds",null,null,null,null,null,null,null,"Aide pour autres projets d'immobilisations mineurs",null,null,null,null,"                        Terrains"]
[null,null,"Curricular Materials Prior Year Support",null,null,null,{"$f":"PREVCURR","v":0},null,null,{"$f":"IF(Eng_Fren=1,AG39,AT39)","v":"          PLUS:      Capitalized Section \"D\" Expenses (net)"},null,null,{"$f":"G10","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Curricular Materials Prior Year Support",null,null,null,null,"          LESS:       Related revenue other than \"D\" Support",null,null,null,null,null,null,null,"Aide de l'exercice précédent pour matériel didactique",null,null,null,null,"          MOINS :  Recettes associées autres que l'aide de catégorie D"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AG40,AT40)","v":"                           Grounds"},null,null,0]
[null,null,{"$f":"IF(Eng_Fren=1,AB43,AO43)","v":"Amount carried forward to"},null,null,null,{"$f":"SUM(G38:G41)","v":0},null,null,{"$f":"IF(Eng_Fren=1,AG41,AT41)","v":"          LESS:       Related revenue other than \"D\" Support"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Amount carried forward to",null,null,null,null,"     Allowable Section \"D\" Expenses",null,null,null,null,null,null,null,"Montant reporté aux",null,null,null,null,"     Dépenses de catégorie D autorisées"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Amount carried forward"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AG43,AT43)","v":"     Allowable Section \"D\" Expenses"},null,"(C) ",{"$f":"SUM(M40:M42)-M43","v":0},{"$f":"IF(M48=M45,\"\",IF(M45<G38,\"◄\",\"\"))","v":""}]
[null,null,{"$f":"IF(CURRD>M48,\"Error: D Support is more that Allowable D Expenses .\",\"\")","v":""},null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AG47,AT47)","v":"< OR >"},null,null,{"$f":"IF(M45=0,\"\",IF(OR(M48=\"\",M48=0),\"Enter amount in line D if different from line C.\",\"\"))","v":""}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AG48,AT48)","v":"     Expenses to be used for calculating \"D\" Grant. Enter an"},null,null,null,{"$f":"IF(N45<>\"\",\"=\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"< OR >",null,null,null,null,null,null,null,null,null,null,null,null,"< OU >"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AG49,AT49)","v":"     amount to overwrite if different from above."},null,"(D) ",{"$f":"M45","v":0},{"$f":"IF(M48=M45,\"\",IF(M45<G38,\"◄\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"     Expenses to be used for calculating \"D\" Grant. Enter an",null,null,null,null,null,null,null,null,null,null,null,null,"     Dépenses à utiliser pour calculer la subvention D. Si le montant est différent "]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AG50,AT50)","v":"     (cannot be more than amount on line \"C\")"},null,null,{"$f":"IF(CURRD>M48,\"▲\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"     amount to overwrite if different from above.",null,null,null,null,null,null,null,null,null,null,null,null,"     de celui indiqué ci-dessus, l’écraser en inscrivant un autre montant. "]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,AG51,AT51)","v":"     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,"     (cannot be more than amount on line \"C\")",null,null,null,null,null,null,null,null,null,null,null,null,"     (ne peut être supérieur au montant de la ligne C). "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"     Voir la page 2 du guide des dépenses admissibles pour remplir cette section."]

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[null,{"$f":"DIVNAME&\" : \"&Title","v":"School Division Name : 2025/26 FRAME Budget"},null,null,null,null,null,null,null,{"$f":"NOW()","v":"2025-02-24T09:04:51.960"}]
[]
[null,{"$f":"Allowable!D2","v":" CALCULATION OF ALLOWABLE AND UNSUPPORTED EXPENSES"},null,null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,U3,AA3)","v":"APPENDIX B "},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,{"$f":"IF(Eng_Fren=1,P6,W6)","v":"OTHER PROVINCIAL GOVERNMENT REVENUE:"},null,null,null,null,null,{"$f":"IF(Eng_Fren=1,U8,AA8)","v":"ALL REVENUES REPORTED ON THIS PAGE, EXCEPT THOSE SHADED, MUST BE DEDUCTED FROM TOTAL EXPENSES ON PAGE 18 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,null,"OTHER PROVINCIAL GOVERNMENT REVENUE:",null,null,null,null,null,null,"AUTRES RECETTES DU GOUVERNEMENT PROVINCIAL :"]
[]
[null,null,null,{"$f":"IF(Eng_Fren=1,Q8,X8)","v":"Allocable"},{"$f":"IF(Eng_Fren=1,R8,Y8)","v":"Non-allocable"},{"$f":"IF(Eng_Fren=1,S8,Z8)","v":"Total"},null,null,null,null,null,null,null,null,null,null,"Allocable","Non-allocable","Total",null,"ALL REVENUES REPORTED ON THIS PAGE, EXCEPT THOSE SHADED, MUST BE DEDUCTED FROM TOTAL EXPENSES ON PAGE 18 UNLESS THERE ARE SPECIAL CIRCUMSTANCES WHICH WOULD MAKE AN ALLOCATION IMPRACTICAL OR INAPPROPRIATE.  IN THOSE LIMITED CASES, REASONS FOR NOT ALLOCATING MUST BE PROVIDED BELOW.",null,null,"Pouvant être allouée","Ne pouvant pas être allouée","Total","TOUTES LES RECETTES DÉCLARÉES SUR CETTE PAGE, SAUF CELLES FIGURANT DANS LES CASES OMBRÉES, DOIVENT ÊTRE DÉDUITES DES DÉPENSES TOTALES À LA  PAGE 18 SAUF SI L'AFFECTATION DE FONDS N'EST NI PRATIQUE NI APPROPRIÉE EN RAISON DE CIRCONSTANCES SPÉCIALES. DANS CES CAS LIMITÉS, INDIQUER CI-DESSOUS LES RAISONS POUR LESQUELLES LES FONDS N'ONT PAS ÉTÉ AFFECTÉS."]
[null,null,{"$f":"IF(Eng_Fren=1,P9,W9)","v":" Other Dept. of Education"},null,null,null,null,null,null,null,null,null,null,null,null," Other Dept. of Education",null,null,null,null,null,null," Autres – Éducation"]
[null,null,{"$f":"IF(Eng_Fren=1,P10,#REF!)","v":"   General Support Grant"},null,{"$f":"F10","v":0},{"$f":"GSG","v":0},null,null,null,null,null,null,null,null,null,"   General Support Grant",null,null,null,null,null,null,"   Subvention d'aide générale"]
[null,null,{"$f":"IF(Eng_Fren=1,P11,#REF!)","v":"   Property Tax Incentive and OffSet Grant (TIG&PTOG)"},null,{"$f":"F11","v":0},{"$f":"TIGTOG","v":0},null,null,null,null,null,null,null,null,null,"   Property Tax Incentive and OffSet Grant (TIG&PTOG)",null,null,null,null,null,null,"   Subvention de Compensation de l'Impôt Foncier et d'Incitation Fiscale (SCIF&IF)"]
[null,null,"   All other",{"$f":"F12-E12","v":0},null,{"$f":"ODE-SUM(F10:F11)","v":0},null,null,null,null,null,null,null,null,null,"   All other",null,null,null,null,null,null,"   Autres"]
[null,null," Other Provincial Government Departments",{"$f":"F13-E13","v":0},{"$f":"HATC+STR","v":0},{"$f":"OPD","v":0},null,null,null,null,null,null,null,null,null," Other Provincial Government Departments",null,null,null,null,null,null," Recettes d'autres ministères provinciaux"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total des recettes"]
[null,null,{"$f":"IF(Eng_Fren=1,P15,W15)","v":"Total Revenue"},{"$f":"SUM(D11:D13)","v":0},{"$f":"SUM(E10:E13)","v":0},{"$f":"SUM(F10:F13)","v":0},null,null,null,null,null,null,null,null,null,"Total Revenue",null,null,null,null,null,null,"Total des recettes"]
[]
[]
[]
[null,null,{"$f":"IF(Eng_Fren=1,P19,W19)","v":"NON-PROVINCIAL SOURCES:"},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,null,{"$f":"D8","v":"Allocable"},{"$f":"E8","v":"Non-allocable"},{"$f":"F8","v":"Total"}]
[null,null,{"$f":"IF(Eng_Fren=1,P22,W22)","v":" Federal Government"},null,null,null,null,null,null,null,null,null,null,null,null," Federal Government",null,null,null,null,null,null," Gouvernement fédéral"]
[20,null,"   Tuition Fees",{"$f":"F23","v":0},null,{"$f":"FEDTUIT","v":0},null,null,null,null,20,null,null,null,null,"   Tuition Fees",null,null,null,null,null,null,"   Droits de scolarité"]
[null,null,"   All other",{"$f":"F24-E24","v":0},null,{"$f":"OPFEDREV-FEDTUIT","v":0},null,null,null,null,null,null,null,null,null,"   All other",null,null,null,null,null,null,"   Autres"]
[null,null," Municipal Government",null,null,null,null,null,null,null,null,null,null,null,null," Municipal Government",null,null,null,null,null,null," Administration municipale"]
[null,null,"   Special Requirement less Property Tax Credit",null,{"$f":"F26","v":0},{"$f":"NETSPECREQ","v":0},null,null,null,null,null,null,null,null,null,"   Special Requirement less Property Tax Credit",null,null,null,null,null,null,"   Fonds spéciaux moins crédit d'impôt foncier"]
[null,null,"   Other",{"$f":"F27-E27","v":0},null,{"$f":"MUNOTHR","v":0},null,null,{"$f":"C6","v":"OTHER PROVINCIAL GOVERNMENT REVENUE:"},null,null,null,null,null,null,"   Other",null,null,null,null,"OTHER PROVINCIAL GOVERNMENT REVENUE:",null,"   Autres",null,null,null,"AUTRES RECETTES DU GOUVERNEMENT PROVINCIAL :"]
[null,null," Other School Divisions",null,null,null,null,null,{"$f":"C15","v":"Total Revenue"},{"$f":"F15","v":0},null,null,null,null,null," Other School Divisions",null,null,null,null,"    Total Revenue",null," Autres divisions scolaires",null,null,null,"Total Revenue"]
[null,null,{"$f":"C23","v":"   Tuition Fees"},{"$f":"F29","v":0},null,{"$f":"OSDTUIT","v":0},null,null,{"$f":"'Prov Rev 2'!$C$37","v":"Homeowners Affordability Tax Credit (HATC)"},{"$f":"-HATC","v":0}]
[null,null,"   Transfer Fees",{"$f":"F30","v":0},null,{"$f":"OSDTRANSFER","v":0},null,null,{"$f":"'Prov Rev 2'!$C$38","v":"School Tax Rebate"},{"$f":"-STR","v":0},null,null,null,null,null,"   Transfer Fees",null,null,null,null,"    Education Property Tax Credit",null,"   Frais de transfert",null,null,null,"   Education Property Tax Credit"]
[null,null,"   Residual Fees",{"$f":"F31","v":0},null,{"$f":"OSDRESIDUAL","v":0},null,null,{"$f":"C11","v":"   Property Tax Incentive and OffSet Grant (TIG&PTOG)"},{"$f":"-E11","v":0},null,null,null,null,null,"   Residual Fees",null,null,null,null,"    Tax Incentive Grant",null,"   Frais supplémentaires",null,null,null,"   Tax Incentive Grant & Prop. Tax Offset Grant"]
[null,null,"   All other",{"$f":"F32-E32","v":0},null,{"$f":"OPOSDREV-OSDTRANSFER-OSDRESIDUAL-OSDTUIT","v":0},null,null,{"$f":"IF(Eng_Fren=1,U32,AA32)","v":"     PROVINCIAL REVENUE FOR EQUALIZATION"},{"$f":"SUM(J28:J31)","v":0},null,null,null,null,null,"   All other",null,null,null,null,"     PROVINCIAL REVENUE FOR EQUALIZATION",null,"   Autres",null,null,null,"Recettes provinciales pour péréquation "]
[null,null," First Nations",null,null,null,null,null,{"$f":"IF(Eng_Fren=1,U33,AA33)","v":"      (to agree with Other Provincial Gov't Revenue on page 18)"},null,null,null,null,null,null," First Nations",null,null,null,null,"      (to agree with Other Provincial Gov't Revenue on page 18)",null," Premières nations",null,null,null,"(elles doivent correspondre aux autres recettes du gouvernement provincial)"]
[null,null,"   Tuition Fees",{"$f":"F34","v":0},null,{"$f":"BANDTUIT","v":0},null,null,null,null,null,null,null,null,null,"   Tuition Fees",null,null,null,null,null,null,"   Droits de scolarité"]
[null,null,"   All other",{"$f":"F35-E35","v":0},null,{"$f":"OPFNATIONREV-BANDTUIT","v":0},null,null,{"$f":"C19","v":"NON-PROVINCIAL SOURCES:"},null,null,null,null,null,null,"   All other",null,null,null,null,"NON-PROVINCIAL SOURCES:",null,"   Autres",null,null,null,"SOURCES NON PROVINCIALES :"]
[null,null," Private Organizations and Individuals",null,null,null,null,null,{"$f":"IF(Eng_Fren=1,U36,AA36)","v":"     TOTAL ALLOCABLE FEES"},{"$f":"SUM(FEDTUIT,OSDTRANSFER,OSDRESIDUAL,BANDTUIT,F37,OSDTUIT)-E38","v":0},null,null,null,null,null," Private Organizations and Individuals",null,null,null,null,"     TOTAL ALLOCABLE FEES",null," Particuliers et organismes privés",null,null,null,"Total des frais pouvant être allouée"]
[null,null,"   Tuition Fees",{"$f":"F37-E37","v":0},null,{"$f":"SUM(POITFREG,POITFINT,POITFCONED,POITFOTHR)","v":0},null,null,{"$f":"IF(Eng_Fren=1,U37,AA37)","v":"      (Tuition, Transfer and Residual Fees)"},null,null,null,null,null,null,"   Tuition Fees",null,null,null,null,"      (Tuition, Transfer and Residual Fees)",null,"   Droits de scolarité",null,null,null,"(Frais supplémentaires,  de scolarité, et de transfert)"]
[null,null,"   Ancillary Services",{"$f":"F38-E38","v":0},null,{"$f":"OPPOIREV-F37","v":0},null,null,null,null,null,null,null,null,null,"   Ancillary Services",null,null,null,null,"     ",null,"   Services auxiliaires"]
[null,null," Other Sources",null,null,null,null,null,null,null,null,null,null,null,null," Other Sources",null,null,null,null,null,null," Autres sources"]
[null,null,"   Interest",null,{"$f":"F40","v":0},{"$f":"OTHRINT","v":0},null,null,{"$f":"IF(Eng_Fren=1,U40,AA40)","v":"     TOTAL ALLOCABLE OTHER REVENUE"},{"$f":"J44-J36","v":0},null,null,null,null,null,"   Interest",null,null,null,null,"     TOTAL ALLOCABLE OTHER REVENUE",null,"   Intérêts",null,null,null,"Total des autres recettes pouvant être allouée"]
[null,null,"   Donations",{"$f":"F41-E41","v":0},null,{"$f":"DONATION","v":0},null,null,{"$f":"IF(Eng_Fren=1,U41,AA41)","v":"     (to agree with total other revenue on page 18)"},null,null,null,null,null,null,"   Donations",null,null,null,null,"     (to agree with total other revenue on page 18)",null,"   Dons",null,null,null,"(il doit correspondre au total des autres recettes à la page 18)"]
[null,null,"   Other",{"$f":"F42-E42","v":0},null,{"$f":"SUM('Other Rev'!G52:'Other Rev'!G59)","v":0},null,null,null,null,null,null,null,null,null,"   Other",null,null,null,null,null,null,"   Autres"]
[]
[null,null,{"$f":"IF(Eng_Fren=1,P44,W44)","v":"Total Revenue"},{"$f":"SUM(D23:D42)","v":0},{"$f":"SUM(E23:E42)","v":0},{"$f":"SUM(F23:F42)","v":0},null,null,{"$f":"IF(Eng_Fren=1,U44,AA44)","v":"TOTAL ALLOCABLE  NON-PROV. SOURCES"},{"$f":"D44","v":0},null,null,null,null,null,"Total Revenue",null,null,null,null,"TOTAL ALLOCABLE  NON-PROV. SOURCES",null,"Total des recettes",null,null,null,"TOTAL SOURCES NON PROVINCIALES POUVANT ÊTRE ALLOUÉE"]

{"sheet":"Net Exp","index":34,"n_rows":28,"n_cols":75,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[{"$f":"DIVNAME&\" : \"&Title","v":"School Division Name : 2025/26 FRAME Budget"},null,null,null,null,null,null,null,null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-02-24T09:04:51.960"}]
[]
[{"$f":"IF(Eng_Fren=1,BA3,BM3)","v":" CALCULATION OF NET EXPENSES (SPECIAL REQUIREMENT)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," CALCULATION OF NET EXPENSES (SPECIAL REQUIREMENT)",null,null,null,null,null,null,null,null,null,null,null," CALCUL DES DÉPENSES NETTES (FONDS SPÉCIAUX)"]
[{"$f":"IF(Eng_Fren=1,BA4,BM4)","v":" - Optional for Division/District use only -"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," - Optional for Division/District use only -",null,null,null,null,null,null,null,null,null,null,null," – Facultatif, pour la division ou le district seulement –"]
[null,null,{"$f":"IF(Eng_Fren=1,BA5,BM5)","v":"  LESS : "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  LESS : ",null,null,null,null,null,null,null,null,null,null,null,"  MOINS : "]
[]
[null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,BG7,BS7)","v":"OTHER"},"TOTAL",null,null,{"$f":"IF(Eng_Fren=1,BK7,BW7)","v":"NET"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OTHER","TOTAL",null,null,"NET",null,null,null,null,null,null,null,"AUTRES","TOTAL DES",null,null,"DÉPENSES"]
[null,null,null,null,null,{"$f":"IF(Eng_Fren=1,BF8,BR8)","v":"OTHER"},"PROVINCIAL","PROVINCIAL",{"$f":"IF(Eng_Fren=1,BI8,BU8)","v":"NON -"},"CURRENT",{"$f":"IF(Eng_Fren=1,BK8,BW8)","v":"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,"OTHER","PROVINCIAL","PROVINCIAL","NON -","CURRENT","EXPENSES",null,null,null,null,null,null,"AIDE À","RECETTES","RECETTES","SOURCES","SURPLUS DE","NETTES"]
[null,{"$f":"IF(Eng_Fren=1,BB9,BN9)","v":"TOTAL"},"BASE","CATEGORICAL",{"$f":"IF(Eng_Fren=1,BE9,\"\")","v":"EQUALIZATION"},{"$f":"IF(Eng_Fren=1,BF9,BR9)","v":"PROGRAM"},"GOVERNMENT","GOVERNMENT","PROVINCIAL","YEAR",{"$f":"IF(Eng_Fren=1,BK9,BW9)","v":"(SPECIAL"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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","BASE","CATEGORICAL","EQUALIZATION","PROGRAM","GOVERNMENT","GOVERNMENT","PROVINCIAL","YEAR","(SPECIAL",null,null,"DÉPENSES","AIDE","AIDE PAR",null,"D'AUTRES","DU GOUV.","DU GOUV.","NON","L'EXERCICE","(FONDS"]
[{"$f":"IF(Eng_Fren=1,BA10,BM10)","v":"    FUNCTION / PROGRAM"},"EXPENSES","SUPPORT","SUPPORT",{"$f":"IF(Eng_Fren=1,BE10,BQ10)","v":"SUPPORT"},{"$f":"IF(Eng_Fren=1,BF10,BR10)","v":"SUPPORT"},"REVENUE","REVENUE","SOURCES","SURPLUS",{"$f":"IF(Eng_Fren=1,BK10,BW10)","v":"REQUIREMENT)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    FUNCTION / PROGRAM","EXPENSES","SUPPORT","SUPPORT","SUPPORT","SUPPORT","REVENUE","REVENUE","SOURCES","SURPLUS","REQUIREMENT)",null,"    FONCTION OU PROGRAMME","TOTALES","DE BASE","CATÉGORIE","PÉRÉQUATION","PROGRAMMES","PROVINCIAL","PROVINCIAL","PROVINCIALES","EN COURS","SPÉCIAUX)"]
[" 100 Regular Instruction ",{"$f":"_OE100","v":0},null,null,null,null,null,{"$f":"SUM(C11:G11)","v":0},null,null,{"$f":"B11-SUM(H11:J11)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 100 Regular Instruction ",null,null,null,null,null,null,null,null,null,null,null," 100 Enseignement ordinaire "]
[" 210 - 260 Student Support Services",{"$f":"_OE200-_OE270","v":0},null,null,null,null,null,0,null,null,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," 210 - 260 Student Support Services",null,null,null,null,null,null,null,null,null,null,null," 210 - 260 Services de soutien aux élèves"]
[" 270 Counselling and Guidance",{"$f":"_OE270","v":0},null,null,null,null,null,0,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 270 Counselling and Guidance",null,null,null,null,null,null,null,null,null,null,null," 270 Orientation et consultation"]
[" 300 Adult Learning Centres",{"$f":"_OE300","v":0},null,null,null,null,null,0,null,null,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," 300 Adult Learning Centres",null,null,null,null,null,null,null,null,null,null,null," 300 Centres d'apprentissage pour adultes"]
[" 400 Community Education and Services",{"$f":"_OE400","v":0},null,null,null,null,null,0,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 400 Community Education and Services",null,null,null,null,null,null,null,null,null,null,null," 400 Éducation et services communautaires"]
[" 500 Administration",{"$f":"_OE500","v":0},null,null,null,null,null,0,null,null,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," 500 Administration",null,null,null,null,null,null,null,null,null,null,null," 500 Administration"]
[" 605 Curriculum Consulting Admin.",{"$f":"_OE605","v":0},null,null,null,null,null,0,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 605 Curriculum Consulting Admin.",null,null,null,null,null,null,null,null,null,null,null," 605 Admin. et consultation – Progr. d'études"]
[" 610 Curriculum Consulting",{"$f":"_OE610","v":0},null,null,null,null,null,{"$f":"SUM(C18:G18)","v":0},null,null,{"$f":"B18-SUM(H18:J18)","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," 610 Curriculum Consulting",null,null,null,null,null,null,null,null,null,null,null," 610 Consultation – Progr. d'études"]
[" 620 Library / Media Centre",{"$f":"_OE620","v":0},null,null,null,null,null,0,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 620 Library / Media Centre",null,null,null,null,null,null,null,null,null,null,null," 620 Bibliothèque et médiathèque"]
[" 630 Professional and Staff Development",{"$f":"_OE630","v":0},null,null,null,null,null,0,null,null,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," 630 Professional and Staff Development",null,null,null,null,null,null,null,null,null,null,null," 630 Perfectionnement prof. et du personnel"]
[" 680 Other",{"$f":"_OE680","v":0},null,null,null,null,null,0,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 680 Other",null,null,null,null,null,null,null,null,null,null,null," 680 Autres"]
[" 700 Transportation of Pupils",{"$f":"_OE700","v":0},null,null,null,null,null,0,null,null,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," 700 Transportation of Pupils",null,null,null,null,null,null,null,null,null,null,null," 700 Transport des élèves"]
[" 800 Operations and Maintenance",{"$f":"_OE800","v":0},null,null,null,null,null,0,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 800 Operations and Maintenance",null,null,null,null,null,null,null,null,null,null,null," 800 Fonctionnement et entretien"]
[" 900 Fiscal",{"$f":"_OE900","v":0},null,null,null,null,null,{"$f":"E24+G24","v":0},null,null,{"$f":"B24-H24-I24","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," 900 Fiscal",null,null,null,null,null,null,null,null,null,null,null," 900 Frais et taxes"]
["       Net Transfers to (from) Capital Fund",{"$f":"NETTRANS","v":0},null,null,null,null,null,{"$f":"F25+G25","v":0},null,null,{"$f":"B25-SUM(H25:J25)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"       Net Transfers to (from) Capital Fund",null,null,null,null,null,null,null,null,null,null,null," Transf. nets au (du) fonds de cap. et d'emp."]
["UNALLOCATED REVENUE/FUNDING",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"UNALLOCATED REVENUE/FUNDING",null,null,null,null,null,null,null,null,null,null,null,"RECETTES ET FONDS NON AFFECTÉS"]
[]
[{"$f":"IF(Eng_Fren=1,BA28,BM28)","v":"       TOTAL"},{"$f":"SUM(B11:B16,B17:B25)","v":0},{"$f":"SUM(C11:C16,C17:C23)","v":0},{"$f":"SUM(D11:D16,D17:D23)","v":0},{"$f":"SUM(E11:E16,E17:E24)","v":0},{"$f":"SUM(F11:F16,F17:F23,F25)","v":0},{"$f":"SUM(G11:G16,G17:G25)","v":0},{"$f":"SUM(H11:H16,H17:H25)","v":0},{"$f":"SUM(I11:I16,I17:I26)","v":0},{"$f":"SUM(J11:J16,J17:J23,J25,J26)","v":0},{"$f":"SUM(K11:K16,K17:K25)","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,"       TOTAL",null,null,null,null,null,null,null,null,null,null,null,"       TOTAUX"]

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[{"$f":"DIVNAME&\" : \"&Title","v":"School Division Name : 2025/26 FRAME Budget"},null,null,null,null,null,{"$f":"IF(DATE=0,\"\",DATE)","v":"2025-02-24T09:04:51.960"}]
[null,{"$f":"IF(Eng_Fren=1,BA2,BC2)","v":"SENIOR STAFF ALLOCATION"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SENIOR STAFF ALLOCATION",null,"AFFECTATION DES CADRES SUPÉRIEURS"]
[]
[null,{"$f":"IF(Eng_Fren=1,BA4,BC4)","v":" Position:"},{"$f":"B4","v":" Position:"},{"$f":"C4","v":" Position:"},{"$f":"C4","v":" Position:"},{"$f":"E4","v":" Position:"},{"$f":"F4","v":" Position:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," Position:",null,"  Poste :"]
[]
[]
[]
[null,"%","%","%","%","%","%"]
[{"$f":"IF(Eng_Fren=1,BA9,BC9)","v":" 100  Regular Instruction "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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," 100  Enseignement ordinaire"]
[" 200  Student Support Services",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 200  Student Support Services",null," 200  Services de soutien aux élèves"]
[" 300  Adult Learning Centres",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 300  Adult Learning Centres",null," 300  Centres d'apprentissage pour adultes"]
[" 400 Community Education and Services",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 400 Community Education and Services",null," 400 Éducation et services communautaires"]
[" 500  Administration",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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," 500  Administration"]
[" 600  Instructional and Other Support Services",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 600  Instructional and Other Support Services",null," 600  Services pédag. et autres serv. de soutien"]
[" 700  Transportation of Pupils",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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," 700  Transport des élèves"]
[" 800  Operations and Maintenance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 800  Operations and Maintenance",null," 800  Fonctionnement et entretien"]
[]
[{"$f":"IF(Eng_Fren=1,BA18,BC18)","v":"     TOTAL (must add to 100%)"},{"$f":"SUM(B9:B16)","v":0},0,0,0,0,0,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,"     TOTAL (must add to 100%)",null,"     TOTAL (doit être de 100 %)"]
[]
[]
[{"$f":"IF(Eng_Fren=1,BA21,BC21)","v":"Notes:  To be completed for senior staff allocated to more than one function per the above table."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Notes:  To be completed for senior staff allocated to more than one function per the above table.",null,"Notes : Doit être rempli par les cadres supérieurs affectés à plus d'une des fonctions dans le tableau ci-dessus."]
[{"$f":"IF(Eng_Fren=1,BA22,BC22)","v":"            Senior staff includes superintendents and secretary-treasurers and one reporting level down."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"            Senior staff includes superintendents and secretary-treasurers and one reporting level down.",null,"            Comprennent les directeurs généraux et les secrétaires-trésoriers et le niveau hiérarchique inférieur."]
[{"$f":"IF(Eng_Fren=1,BA23,BC23)","v":"            Refer to Allocation Rule 1(b) on page 11.1 of the FRAME Manual."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"            Refer to Allocation Rule 1(b) on page 11.1 of the FRAME Manual.",null,"            Se reporter au règlement 1(b) sur l'affectation à la page 11.1 du manuel du système comptable FRAME."]

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[null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,BD14,BE14)","v":"Education Funding Branch"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Education Funding Branch","Direction du financement de l'éducation"]
[null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,BD15,BE15)","v":"511-1181 Portage Avenue"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"511-1181 Portage Avenue","1181, avenue Portage, bureau 511"]
[null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,BD16,BE16)","v":"Winnipeg, Manitoba"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Winnipeg, Manitoba","Winnipeg (Manitoba)  R3G 0T3"]
[null,null,null,null,null,null,{"$f":"IF(Eng_Fren=1,BD17,\"\")","v":"R3G 0T3"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"R3G 0T3"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"UPPER(SUBSTITUTE(DIVNAME,\"No.\",\"School Division No.\"))","v":"SCHOOL DIVISION NAME"}]
[null,null,{"$f":"Address1","v":"Address1"}]
[null,null,{"$f":"Address2","v":"Address2"}]
[]
[]
[null,null,{"$f":"IF(Eng_Fren=1,BD40,BE40)","v":"FRAME BUDGET"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FRAME BUDGET","BUDGET FRAME"]
[]
[]
[]
[null,null,{"$f":"UPPER(SUBSTITUTE(ForYr,\"Budget for the\",\"FOR THE FISCAL\"))","v":"FOR THE FISCAL YEAR ENDING JUNE 30, 2026"}]

{"sheet":"Definitions Legal","index":37,"n_rows":47,"n_cols":2,"rows_kept":47,"cut":false,"hidden":false,"merged":[[4,1,9,1],[19,1,23,1],[25,1,27,1],[11,1,17,1],[48,1,50,1],[29,1,30,1],[32,1,34,1],[40,1,42,1],[36,1,38,1]]}
[null,"EXPENSE DEFINITIONS"]
[]
[null,"Operating Fund - consists of the nine functions defined below:"]
[]
[null,"Function 100 - Regular Instruction - Consists of costs related directly to the K - 12 classroom, e.g. teachers, educational assistants, textbooks (incl. e-books), related supplies, services, and equipment such as desks, chairs, tables, audio visual equipment and computers.  Includes costs related to Gifted students, International Baccalaureate, Advanced Placement, university offered and correspondence courses, and enrichment activities that are generalized in nature. Also includes school based administration costs including principals, vice-principals, and support staff.  Summer school costs are recorded here."]
[]
[]
[]
[]
[]
[]
[null,"Function 200 - Student Support Services - Consists of costs specifically related to students who have exceptional learning needs, as well as counselling and guidance and resource costs for all students.  Students with exceptional learning needs are students who have physical, cognitive, sensory or emotional/behavioural disabilities.  Costs include special education and resource teachers, special needs educational assistants, counsellors, clinicians, and related and appropriate services (e.g. occupational therapists), supplies, textbooks, materials, equipment and software.  Special education co-ordinators or student services administrators and clerical staff are also included."]
[]
[]
[]
[]
[]
[]
[]
[null,"Function 300 - Adult Learning Centres - Consists of costs related to Adult Learning Centres (ALC) owned and operated by school divisions.  ALC's offer adult centred programs in which adult education principles and practices are applied to curriculum and program delivery. Does not include costs associated with adults in the regular classroom.  Also, does not include costs associated with ALC's that are governed by their own board of directors."]
[]
[]
[]
[]
[]
[null,"Function 400 - Community Education and Services - Consists of costs related to providing services (such as community use of facilities and gym rentals) and non-credit courses to community groups and individuals. Includes pre-kindergarten education."]
[]
[]
[]
[null,"Function 500 - Divisional Administration - Consists of costs related to the administration of the school division including the board of trustees and the superintendent's and secretary-treasurer's departments. "]
[]
[]
[null,"Function 600 - Instructional and Other Support Services - Consists of costs related to support services for students, teaching staff, and the educational process, such as libraries/media centres, professional development ,and curriculum consulting and development."]
[]
[]
[]
[null,"Function 700 - Transportation of Pupils - Consists of all costs, including supervisory and clerical personnel, related to the transportation of pupils.  Does not include the purchase of school buses over $20,000 per unit as they are recorded in the capital fund."]
[]
[]
[]
[null,"Function 800 - Operations and Maintenance - Consists of all costs, including supervisory and clerical personnel, related to the upkeep, maintenance and minor repair of all school division buildings and grounds.  Includes utilities, taxes, insurance and supplies.  Does not include capital costs."]
[]
[]
[]
[null,"Function 900 - Fiscal - Consists of short-term loan interest, bank charges and the Health and Education Levy."]
[]
[null,"Note: Capital costs are not included in Operating Fund functions."]

{"sheet":"Definitions Legal (F)","index":38,"n_rows":51,"n_cols":2,"rows_kept":51,"cut":false,"hidden":false,"merged":[[42,1,45,1],[47,1,48,1],[4,1,8,1],[10,1,18,1],[20,1,24,1],[38,1,40,1],[26,1,28,1],[30,1,31,1],[33,1,36,1]]}
[null,"DÉFINITION DES DÉPENSES"]
[]
[null,"Fonds de fonctionnement – se compose des neuf fonctions décrites ci-dessous :"]
[]
[null,"Fonction 100 – Enseignement ordinaire – Comprend les coûts directement liés aux salles de classe de la maternelle au secondaire 4 (p. ex. les enseignants, les auxiliaires, les manuels scolaires, les fournitures, les services et l'équipement tel que les pupitres, les chaises, les tables, l'équipement audiovisuel et les ordinateurs). Comprend aussi les coûts administratifs scolaires y compris ceux liés aux directeurs d'école, aux directeurs adjoints et au personnel de soutien. Les coûts des classes d'été sont inscrits ici."]
[]
[]
[]
[]
[]
[null,"Fonction 200 – Services de soutien aux élèves – Comprend les coûts expressément liés aux élèves qui ont des besoins d'apprentissage exceptionnels et les coûts des services d'orientation, de consultation et d'orthopédagogie pour tous les élèves. Les élèves qui ont des besoins d'apprentissage exceptionnels sont ceux qui ont des déficiences physiques, cognitives, sensorielles, affectives ou comportementales et ceux qui ont été qualifiés de doués. Ces coûts comprennent les éducateurs spécialisés et les orthopédagogues, les aides-enseignants de l'enfance en difficulté, les conseillers, les spécialistes et les services connexes et appropriés (p. ex. ergothérapeutes), les fournitures, les manuels scolaires, le matériel, l'équipement et les logiciels. Ils comprennent aussi les coordonnateurs de l'enseignement à l'enfance en difficulté, les administrateurs des services aux élèves et le personnel de bureau."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Fonction 300 – Centres d'apprentissage pour adultes – Comprend les coûts liés aux centres d'apprentissage pour adultes qui appartiennent aux divisions scolaires et sont administrés par celles-ci. Ces centres offrent des programmes centrés sur les adultes qui appliquent les principes et pratiques de l'éducation des adultes aux programmes d'études et à la prestation des programmes. Les coûts liés aux adultes qui font partie des classes ordinaires ne sont pas inscrits ici, non plus que ceux des centres qui ont leur propre conseil d'administration."]
[]
[]
[]
[]
[]
[null,"Fonction 400 – Éducation et services communautaires – Comprend les coûts liés à l'offre de services (tels que l'utilisation des installations et la location du gymnase par la collectivité) et de cours non crédités à des groupes et à des particuliers. Comprend l'enseignement de la prématernelle."]
[]
[]
[]
[null,"Fonction 500 – Administration de la division – Comprend les coûts liés à l'administration de la division scolaire, y compris ceux liés aux commissaires, aux directeurs généraux et aux secrétaires-trésoriers."]
[]
[]
[null,"Fonction 600 – Services pédagogiques et autres services de soutien – Comprend les coûts liés aux services de soutien des élèves, du personnel enseignant et du processus éducationnel, tels que les bibliothèques et les médiathèques, le perfectionnement professionnel, la consultation en matière de programmes d'études et l'élaboration de programmes d'études."]
[]
[]
[]
[]
[null,"Fonction 700 – Transport des élèves – Comprend tous les coûts, y compris ceux du personnel de surveillance et de bureau, qui sont liés au transport des élèves. Ne comprend pas les achats d'autobus dont le coût unitaire dépasse 20 000 $, car ils figurent au fonds de capital et d'emprunt."]
[]
[]
[]
[null,"Fonction 800 – Fonctionnement et entretien – Comprend tous les coûts, y compris ceux du personnel de surveillance et de bureau, qui sont liés à l'entretien et aux réparations mineures de tous les bâtiments et les terrains scolaires. Comprend les services publics, les taxes, les assurances et les fournitures, mais pas les coûts en immobilisations."]
[]
[]
[]
[]
[null,"Fonction 900 – Frais et taxes – Comprend les intérêts sur les prêts à court terme, les frais bancaires et la taxe d'aide à la santé et à l'éducation."]
[]
[]
[null,"Note : Les coûts d'immobilisations ne sont pas compris dans les fonctions du fonds de fonctionnement. "]

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[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,{"$f":"+'Legal Cover'!G14","v":"Education Funding Branch"}]
[null,null,null,null,null,null,{"$f":"+'Legal Cover'!G15","v":"511-1181 Portage Avenue"}]
[null,null,null,null,null,null,{"$f":"+'Legal Cover'!G16","v":"Winnipeg, Manitoba"}]
[null,null,null,null,null,null,{"$f":"+'Legal Cover'!G17","v":"R3G 0T3"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"UPPER(SUBSTITUTE(DIVNAME,\"No.\",\"School Division No.\"))","v":"SCHOOL DIVISION NAME"}]
[null,null,{"$f":"Address1","v":"Address1"}]
[null,null,{"$f":"Address2","v":"Address2"}]
[]
[]
[null,null,{"$f":"+'Legal Cover'!C40","v":"FRAME BUDGET"}]
[]
[]
[]
[null,null,{"$f":"UPPER(SUBSTITUTE(ForYr,\"Budget for the\",\"FOR THE FISCAL\"))","v":"FOR THE FISCAL YEAR ENDING JUNE 30, 2026"}]

{"sheet":"Definitions Letter","index":40,"n_rows":47,"n_cols":2,"rows_kept":47,"cut":false,"hidden":true,"merged":[[4,1,9,1],[11,1,17,1],[19,1,23,1],[25,1,27,1],[48,1,50,1],[29,1,30,1],[32,1,34,1],[36,1,38,1],[40,1,42,1]]}
[null,"EXPENSE DEFINITIONS"]
[]
[null,"Operating Fund - consists of the nine functions defined below:"]
[]
[null,"Function 100 - Regular Instruction - Consists of costs related directly to the K - 12 classroom, e.g. teachers, educational assistants, textbooks (incl. e-books), related supplies, services, and equipment such as desks, chairs, tables, audio visual equipment and computers.  Includes costs related to Gifted students, International Baccalaureate, Advanced Placement, university offered and correspondence courses, and enrichment activities that are generalized in nature. Also includes school based administration costs including principals, vice-principals, and support staff.  Summer school costs are recorded here."]
[]
[]
[]
[]
[]
[]
[null,"Function 200 - Student Support Services - Consists of costs specifically related to students who have exceptional learning needs, as well as counselling and guidance and resource costs for all students.  Students with exceptional learning needs are students who have physical, cognitive, sensory or emotional/behavioural disabilities.  Costs include special education and resource teachers, special needs educational assistants, counsellors, clinicians, and related and appropriate services (e.g. occupational therapists), supplies, textbooks, materials, equipment and software.  Special education co-ordinators or student services administrators and clerical staff are also included."]
[]
[]
[]
[]
[]
[]
[]
[null,"Function 300 - Adult Learning Centres - Consists of costs related to Adult Learning Centres (ALC) owned and operated by school divisions.  ALC's offer adult centred programs in which adult education principles and practices are applied to curriculum and program delivery. Does not include costs associated with adults in the regular classroom.  Also, does not include costs associated with ALC's that are governed by their own board of directors."]
[]
[]
[]
[]
[]
[null,"Function 400 - Community Education and Services - Consists of costs related to providing services (such as community use of facilities and gym rentals) and non-credit courses to community groups and individuals. Includes pre-kindergarten education."]
[]
[]
[]
[null,"Function 500 - Divisional Administration - Consists of costs related to the administration of the school division including the board of trustees and the superintendent's and secretary-treasurer's departments. "]
[]
[]
[null,"Function 600 - Instructional and Other Support Services - Consists of costs related to support services for students, teaching staff and the educational process, such as libraries/media centers, professional development, and curriculum consulting and development."]
[]
[]
[]
[null,"Function 700 - Transportation of Pupils - Consists of all costs, including supervisory and clerical personnel, related to the transportation of pupils.  Does not include the purchase of school buses over $20,000 per unit as they are recorded in the capital fund."]
[]
[]
[]
[null,"Function 800 - Operations and Maintenance - Consists of all costs, including supervisory and clerical personnel, related to the upkeep, maintenance and minor repair of all school division buildings and grounds.  Includes utilities, taxes, insurance and supplies.  Does not include capital costs."]
[]
[]
[]
[null,"Function 900 - Fiscal - Consists of short-term loan interest, bank charges and the Health and Education Levy."]
[]
[null,"Note: Capital costs are not included in Operating Fund functions."]

{"sheet":"Definitions Letter (F)","index":41,"n_rows":51,"n_cols":2,"rows_kept":51,"cut":false,"hidden":true,"merged":[[42,1,45,1],[47,1,48,1],[4,1,8,1],[10,1,18,1],[20,1,24,1],[38,1,40,1],[26,1,28,1],[30,1,31,1],[33,1,36,1]]}
[null,"DÉFINITION DES DÉPENSES"]
[]
[null,"Fonds de fonctionnement – se compose des neuf fonctions décrites ci-dessous :"]
[]
[null,"Fonction 100 – Enseignement ordinaire – Comprend les coûts directement liés aux salles de classe de la maternelle au secondaire 4 (p. ex. les enseignants, les auxiliaires, les manuels scolaires, les fournitures, les services et l'équipement tel que les pupitres, les chaises, les tables, l'équipement audiovisuel et les ordinateurs). Comprend aussi les coûts administratifs scolaires y compris ceux liés aux directeurs d'école, aux directeurs adjoints et au personnel de soutien. Les coûts des classes d'été sont inscrits ici."]
[]
[]
[]
[]
[]
[null,"Fonction 200 – Services de soutien aux élèves – Comprend les coûts expressément liés aux élèves qui ont des besoins d'apprentissage exceptionnels et les coûts des services d'orientation, de consultation et d'orthopédagogie pour tous les élèves. Les élèves qui ont des besoins d'apprentissage exceptionnels sont ceux qui ont des déficiences physiques, cognitives, sensorielles, affectives ou comportementales et ceux qui ont été qualifiés de doués. Ces coûts comprennent les éducateurs spécialisés et les orthopédagogues, les aides-enseignants de l'enfance en difficulté, les conseillers, les spécialistes et les services connexes et appropriés (p. ex. ergothérapeutes), les fournitures, les manuels scolaires, le matériel, l'équipement et les logiciels. Ils comprennent aussi les coordonnateurs de l'enseignement à l'enfance en difficulté, les administrateurs des services aux élèves et le personnel de bureau."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Fonction 300 – Centres d'apprentissage pour adultes – Comprend les coûts liés aux centres d'apprentissage pour adultes qui appartiennent aux divisions scolaires et sont administrés par celles-ci. Ces centres offrent des programmes centrés sur les adultes qui appliquent les principes et pratiques de l'éducation des adultes aux programmes d'études et à la prestation des programmes. Les coûts liés aux adultes qui font partie des classes ordinaires ne sont pas inscrits ici, non plus que ceux des centres qui ont leur propre conseil d'administration."]
[]
[]
[]
[]
[]
[null,"Fonction 400 – Éducation et services communautaires – Comprend les coûts liés à l'offre de services (tels que l'utilisation des installations et la location du gymnase par la collectivité) et de cours non crédités à des groupes et à des particuliers. Comprend l'enseignement de la prématernelle."]
[]
[]
[]
[null,"Fonction 500 – Administration de la division – Comprend les coûts liés à l'administration de la division scolaire, y compris ceux liés aux commissaires, aux directeurs généraux et aux secrétaires-trésoriers."]
[]
[]
[null,"Fonction 600 – Services pédagogiques et autres services de soutien – Comprend les coûts liés aux services de soutien des élèves, du personnel enseignant et du processus éducationnel, tels que les bibliothèques et les médiathèques, le perfectionnement professionnel, la consultation en matière de programmes d'études et l'élaboration de programmes d'études."]
[]
[]
[]
[]
[null,"Fonction 700 – Transport des élèves – Comprend tous les coûts, y compris ceux du personnel de surveillance et de bureau, qui sont liés au transport des élèves. Ne comprend pas les achats d'autobus dont le coût unitaire dépasse 20 000 $, car ils figurent au fonds de capital et d'emprunt."]
[]
[]
[]
[null,"Fonction 800 – Fonctionnement et entretien – Comprend tous les coûts, y compris ceux du personnel de surveillance et de bureau, qui sont liés à l'entretien et aux réparations mineures de tous les bâtiments et les terrains scolaires. Comprend les services publics, les taxes, les assurances et les fournitures, mais pas les coûts en immobilisations."]
[]
[]
[]
[]
[null,"Fonction 900 – Frais et taxes – Comprend les intérêts sur les prêts à court terme, les frais bancaires et la taxe d'aide à la santé et à l'éducation."]
[]
[]
[null,"Note : Les coûts d'immobilisations ne sont pas compris dans les fonctions du fonds de fonctionnement."]