Page 40 - Special Education in Ontario, Kindergarten to Grade 12: Policy and Resource Guide

Special Education in Ontario, Kindergarten to Grade 12 Draft
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The total GSN allocation for each school board is determined by the funding formula. The allocation consists of (1) funds from the education levy on property tax that is collected by the municipality and calculated using a rate set by the provincial Ministry of Finance, and (2) funds from the province to make up the difference between the property tax collected and the total allocation.
Formulas used to determine education funding are applied equitably to
all boards and are designed to respond to the unique requirements of individual students and individual boards. While the Ministry of Education is responsible for the funding policy that directs the allocation of funds to school boards, each school board is responsible for allocating resources
to schools, programs, and services according to their local needs and priorities.
Funding for Special Education
In addition to foundation grants, the ministry provides funding to school boards for students with special education needs through the Special Education Grant (SEG), one of the GSN’s special purpose grants. The SEG supports the incremental costs of the additional programs, services, and equipment required to meet the educational needs of these students and to support positive outcomes for them. In this way, it ensures equity for all students with special education needs.
School boards have the authority to use their total GSN funding allocation – the SEG and other GSN grants – to meet their responsibility to provide programs and/or services for students who have special education needs. SEG funding, however, can be used only for special education. Any unspent SEG funding must be treated as deferred revenue for special education.
The SEG is made up of six allocations:
1. The Special Education Per-Pupil Amount (SEPPA) provides every school board with foundational funding towards the cost of special education programs and/or services required by students with special education needs.
2. The Differentiated Special Education Needs Amount (DSENA) addresses the variation among boards with respect to students with special education needs and boards’ abilities to respond to these needs.