Kindergarten to grade 12 operating expenditures methodology
Indigenous and Northern Affairs Canada (INAC), now Indigenous Services Canada (ISC) updated its calculation approach for K-12 operating expenditures in 2013-2014. In comparison to the investments in K-12 education reported prior to 2013-2014, the overview now includes funding provided for the operations and maintenance of school buildings, but excludes funding for elementary and secondary education provided through self-government agreements, such as the Mi'kmaw Kina'matnewey Education Agreement and the James Bay and Northern Quebec Agreement. The table below provides a comparison of the methodology used prior to 2013-2014 and the current methodology.
| Elementary and secondary education | Methodology before 2013-2014 | Current methodology |
|---|---|---|
| Elementary/secondary Instructional Services | included | included |
| Elementary/secondary student support services | included | included |
| New Paths for Education | included | included |
| First Nations Student Success Program | included | included |
| Education Partnerships Program | included | included |
| High-Cost Special Education Program | included | included |
| First Nation governments | ||
| Band Support Funding | included | included |
| Employee Benefits | included | included |
| Education facilities | ||
| Operations and maintenance | not included | included |
| Self-government | ||
| Education agreements | included | not included |
The reason this change in methodology was made is to better align how ISC reports elementary and secondary expenditures with methods used by Statistics Canada (see Elementary-Secondary Education Survey: Definitions Document) and provincial ministries of education.
Differences between the Kindergarten to grade 12 operating expenditures 2016-2017 overview and the 2016-2017 Departmental Results Report
Beyond this overview on K-12 operating expenditures, ISC (previously INAC) also publicly reports investments in First Nations education through its Departmental Results Report (DRR). The DRR provides details on actual expenditures and results achieved against departmental plans, priorities and expected results as set out in INAC's Report on Plans and Priorities (RPP). The total for 2016-17 is $1,787,403,845 and includes departmental salary and operation expenses for these programs. The difference between the 2016-2017 DRR total and the Kindergarten to grade 12 operating expenditures 2016-2017 overview reflects the different methodologies used. The main difference is that the DRR total excludes funding for operating and maintaining First Nations school facilities and for funding through Employee Benefits and Band Support Funding, which are broad departmental programs supporting local First Nations governance and administration. The chart below provides more details.
| Elementary and secondary education | 2016-2017 DRR Elementary/Secondary Sub-program 2.1.1 (Archived) | 2016-2017 K-12 operating expenditures |
|---|---|---|
| Departmental salaries and operating costs | included | not included |
| Elementary/secondary Instructional Services | included | included |
| Elementary/secondary student support services | included | included |
| New Paths for Education | included | included |
| First Nations Student Success Program | included | included |
| Education Partnerships Program | included | included |
| Education Information System | included | not included |
| High-Cost Special Education Program | included | included |
| First Nation and Inuit Cultural Education Centres Program | included | not included |
| Inuit Cultural Education Centres Grant Program | included | not included |
| First Nations and Inuit Summer Work Experience Program | included | not included |
| First Nations and Inuit Skills Link Program | included | not included |
| Totals | $1,787,403,845 | $1,691,088,835 |
| First Nations governments | 2016-2017 DRR First Nation Governments Sub-program 1.1.1 (Archived) | 2016-2017 K-12 operating expenditures |
|---|---|---|
| Band Support Funding* | included | included |
| Employee Benefits* | included | included |
| Professional and Institutional Development Program | included | not included |
| Totals | $385,234,529 | $127,424,896 |
| *The 2016-2017 K-12 operating expenditures amount only includes the estimated amount of Band Support Funding and Employee Benefits for education-related expenditures | ||
| Education facilities | 2016-2017 DRR Education Facilities Sub-program 3.4.2 (Archived) | 2016-2017 K-12 operating expenditures |
|---|---|---|
| Capital | included | not included |
| Operations and maintenance | included | included |
| Targeted allocations | included | not included |
| Departmental salary and administration | included | not included |
| Totals | $285,673,504 | $120,217,857 |