Canadian Classification of Institutional Units and Sectors (CCIUS) 2012

• S1 - Total economy
• S13 - General government
• S133 - Local general government

S1332 - School boards

This major group consists of local education authorities created to administer local taxation and/or provincial grants on behalf of persons residing within a specific geographic area. They operate under authority delegated from the province or territory, in accordance with the Education Act of the province or territory where they are located. Their consolidated financial statements usually contain all the schools within their authority. They are non-market producing institutional units classified in the General government sector as a constituent of local government. Exceptions do exist where elementary and secondary schools are controlled and administered by provincial and territorial departments of education and are thus consolidated in the public accounts of their respective government.