Compliance Program

Date came into force or revised

Issued and in effect September 1, 2002



Policy statement

The Ministry of Education conducts compliance audits of data reported by school districts to the Ministry. School districts are expected to extend their full cooperation to the auditors.

Rationale or purpose of policy

Compliance audits are conducted annually to ensure the accuracy and eligibility of the student enrolment and other school data reported to the Ministry of Education by school districts and the extent to which policies are followed. This data is used for statistical, research and funding purposes.  The fair distribution of available funding among school districts is based on the accuracy of these data reported.


Ministerial Order M152/89, the School and Student Data Collection Order (PDF).

Section 81 of the School Act (PDF): A board must prepare and submit to the minister reports and statements in the form, with the information and at the time required by the minister.

Section 117(1) (b) of the  School Act (PDF): On the recommendation of the minister, the minister of finance may withhold or reduce a grant payable to a board under this Act, other than a debt service grant, if …(b) the board has not conducted its affairs in accordance with this Act and the regulations and the orders of the minister.

Section 168(2) (t) of the School Act (PDF): The minister may make orders for the purpose of carrying out any of the minister's powers, duties or functions under this Act and, without restriction, may make orders… that the minister otherwise considers advisable to effectively administer this Act or regulations.

Policy in full

Ministry staff and contracted auditors assigned to compliance audits are authorized to have access to all school district records and are entitled to receive information and explanations necessary for the performance of their compliance audit duties from any school district staff.

School district staff must provide the information requested in the Compliance Audit Process Programs or checklists that are forwarded to districts in advance of the audit fieldwork.

The Funding and Financial Accountability Branch of the Resource Management Division calculates the funding adjustments associated with any enrolment adjustments identified through the compliance audits. Any funding adjustments approved by the Deputy Minister must be recovered.


School districts must comply with the School Data Collection Forms Completion Instructions for Public Schools (Form 1701) and Student Data Collection Completion Instructions for Public Schools (Form 1601 (PDF)) when submitting student and school data to the Ministry.