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The Public Schools Amendment Act

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S.M. 1993, c. 16

The Public Schools Amendment Act

(Assented to July 27, 1993)

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:

C.C.S.M. c. P250 amended

1           The Public Schools Act is amended by this Act.

2           The following is added after section 186:

Definitions

186.1(1)    In this section,

"budget" means the budget submitted by a school division to the department using the standardized accounting system established by the department for use by school divisions and known as "Financial Reporting and Accounting in Manitoba Education"; (« budget »)

"F.T.E. enrolment" means the full-time equivalent enrolment calculated as the number of pupils enrolled in the school division on September 30 of a fiscal year less 1/2 of the number of pupils in kindergarten and nursery in the school division on that date; (« équivalent du nombre d'inscriptions à plein temps »)

"special requirement" means the amount that is raised for a school division in respect of a fiscal year by way of special levies; (« exigence particulière »)

"1992-93 special requirement" means the special requirement for a school division for the 1992-93 fiscal year as reported by a school division in the budget adjusted in a manner that is satisfactory to the minister to eliminate any surplus applied or deficit included by the school division on a fiscal year basis. (« exigence particulière de 1992-1993 »)

Limit on 1993 and 1994 special levies

186.1(2)    Notwithstanding any other provision of this Act or any other Act or any regulation, an estimate under subsection 186(2) of the amount of revenue required to be raised by special levy for a school division in 1993 and in 1994 shall not exceed the amount determined in accordance with this section.

Maximum 1993-94 special requirement

186.1(3)    The 1993-94 special requirement for a school division shall not exceed an amount equal to the sum of A and B where:

(a) A is the product of 1.02 and the greater of

(i) the amount of the 1992-93 special requirement, and

(ii) subject to subsection (5), the amount that is obtained when the amount of the 1992-93 special requirement is divided by the F.T.E. enrolment as at September 30, 1992 and the result multiplied by the estimated F.T.E enrolment as at September 30, 1993; and

(b) B is an amount equal to 50% of the amount reported to the school division by the department in January, 1993 as the most current estimate of 1992-93 phase-in support for that school division, if any.

Maximum 1994-95 special requirement

186.1(4)    The 1994-95 special requirement for a school division shall not exceed an amount equal to the sum of A and B where:

(a) A is the product of 1.02 and the greater of

(i) the amount of the 1993-94 special requirement authorized under subsection (3), and

(ii) subject to subsection (5), the amount that is obtained when the amount of the 1993-94 special requirement authorized under subsection (3) is divided by the F.T.E. enrolment as at September 30, 1993 and the result multiplied by the estimated F.T.E. enrolment as at September 30, 1994; and

(b) B is the amount reported to the school division by the department in January, 1994 as the amount of 1993-94 phase-in support for that school division, if any.

Estimated F.T.E. enrolment

186.1(5)    For the purposes of subclauses (3)(a)(ii) and (4)(a)(ii), the school division shall satisfy the minister that the estimated F.T.E. enrolment is reasonable based on the historical trends of actual F.T.E. enrolments of the school division and on any other factor that the minister considers relevant.

Determination of 1993 special levy

186.1(6)    To determine the 1993 special levy for a school division, the portion of the 1993-94 special requirement determined in accordance with subsection (8) shall be added to the portion of the special requirement for the 1992-93 fiscal year as set out in the budget of the school division that was not raised by the 1992 special levy.

No increases in 1992-93 portion

186.1(7)    For the purpose of subsection (6), the portion of the special requirement for the 1992-93 fiscal year that was not raised by the 1992 special levy shall not include any  amount that was not in the special requirement as set out in the budget of the school division.

Portion of 1993-94 special requirement

186.1(8)    For the purpose of subsection (6), the portion of the 1993-94 special requirement that is used to determine the 1993 special levy shall be an amount equal to the product of the amount of the 1993-94 special requirement and the greater of the following percentages:

(a) 40%; and

(b) the percentage that was used to determine the portion of the special requirement for the 1992-93 fiscal year as set out in the budget of the school division that was raised by the 1992 special levy.

Determination of 1994 special levy

186.1(9)    To determine the 1994 special levy for a school division, the portion of the 1994-95 special requirement determined in accordance with subsection (10) shall be added to the portion of the 1993-94 special requirement that was not included in the 1993 special levy.

Portion of 1994-95 special requirement

186.1(10)   For the purpose of subsection (9), the portion of the 1994-95 special requirement that is used to determine the 1994 special levy shall be an amount equal to the product of the amount of the 1994-95 special requirement and the percentage that was used to determine the portion of the 1993-94 special requirement that was raised by the 1993 special levy.

Application of surplus

186.1(11)   A school division may apply a surplus to avoid exceeding a maximum special requirement as set out in this section, or to reduce the amount of a special levy.

Adjustment for transfer of land

186.1(12)   If a school division has an increase or decrease in enrolment because of a transfer of land resulting from an award made in the preceding or current year by the board of reference, the maximum special requirement may be adjusted to the extent that the minister considers necessary to reflect the change in enrolment or any consequential loss of revenue or any other factor.

Correction of errors re 1992-93

186.1(13)   Where, in the opinion of the minister, the amount of the 1992-93 special requirement calculated in accordance with this section is incorrect because, in the opinion of the minister, an error or an unforeseen circumstance has occurred, the minister may make any adjustments that the minister considers necessary to correct the error or to address the unforeseen circumstance in calculating the 1993-94 special requirement.

Correction of errors re 1993-94

186.1(14)   Where, in the opinion of the minister, the amount of the 1993-94 special requirement calculated in accordance with this section is incorrect because, in the opinion of the minister, an error or an unforeseen circumstance has occurred, the minister may make any adjustments that the minister considers necessary to correct the error or to address the unforeseen circumstance in calculating the 1994-95 special requirement.

Calculation of maximums

186.2(1)    The minister shall

(a)  calculate and communicate to each school division the maximum amount of revenue that is authorized to be raised by special levy for that school division in a year under section 186.1; and

(b)  determine the apportionment of the amount calculated under clause (a) among the municipalities within the school division based on the assessment information provided under subsection 186(1.2).

Statement to municipalities

186.2(2)    On on before March 15 in a year to which section 186.1 applies, the minister shall send to each municipality within a school division a statement setting out the amounts apportioned to each municipality under subsection (1).

Municipality to impose tax

186.2(3)    Upon receiving a statement under subsection (2) and any statement under section 187, the council of the municipality shall, in accordance with section 188, fix and impose a tax sufficient to raise the lesser of:

(a)  the amount that is apportioned to the municipality and set out in the statement under subsection (2); and

(b)  the amount that is apportioned to the municipality and set out in the statement sent to the municipality by the school board under section 187.

Remittance to school division

186.2(4)    Section 189 applies with necessary modifications to the remittance to a school board of a school division by a municipality of the amounts apportioned to the municipality and set out in statements under subsection (2).

Coming into force

3           This Act is retroactive and is deemed to have come into force on March 5, 1993.