Budget Template for Contribution Project Proposal
Applicant Name :
Title of Proposed Project :
PLEASE NOTE: In an effort to streamline the narrative contents of this spreadsheet, the size of the cells have been preset. Please double click on the Word icon to open the "Budget Template - Supporting Details" document to include the supporting details for the budget. Please note that by saving the "Budget Template", the changes will also apply to the "Budget Template Supporting Details". You want to save the "Budget Template - Supporting Details" as a separate document by clicking on " Save a copy as..." from the File menu.
Do you have organizational infrastructure costs?
Yes
No
Funding for organizational infrastructure costs covered by a flat percentage rate is subject to those types of costs actually being incurred by the Recipient in carrying out the project. The Recipient shall repay Canada/the Commission the amount of funding paid in excess of the amount of cost actually incurred by the Recipient toward organizational infrastructure costs. Such amount is a debt owing to Canada/the Commission and shall be repaid promptly to Canada/the Commission upon receipt of notice to do so.
For payment methodology costing option please select the one applicable to your proposal:
1 - Department Flat Percentage Rate: FALSE
2 - Organization-Specific Flat Percentage Rate:
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% % % %
Flat Percentage Rate for Type 1C - Other
(In order for this rate to be used, it must have been accep Flat Percentage Rate for Type 1C - Other Direct Projects Costs:
Flat Percentage Rate for Type 2 Organizational Infrastructure Costs:
Flat Percentage Rate for Type 2 3 - Reimbursement of Actual Costs
FALSE Note: This option is a flat percentage rate that is offered by the Name of the organization for which the "organ department for the following: Do you agree with type 1C, Other Direct Project Costs and, if applicable, answer is No, please fill section 4 (Funds From Other Sources) at the the depa If percentage rate" has been accepted by end type 2, Organizational Infrastructure Costs. The overall contribution for of page 6. applicant name: The Applicant declares that the will be based on thethis type 1C and type 2 costs Contribution sought in actual costsYes incurred in Application is the only Related assistance for the Costs and type 1B, Participant portion of any cost in respect of which the Applicant has, or is entitled to The type 1A, Activity financial Direct Project proposed project it has requested or has received from any level of receive a contribution from another level of government or other source is not Related Direct Project Costs. government (federal provincial or municipal) or from any eligible for reimbursement. No other source. For each cost, please indicate the proposed amount. If the cost does not apply to your proposal, you must fill in a zero.
Note: This option is an independent flat percentage rate that is o
Direct Project Costs and, if applicable, type 2, Organizational In The following list of costs is based on the standard Eligible Cost Listing which was developed to serve as a guide for all Service Canada delivered programs. While the cost items included on this list are eligible for negotiation, the list is not exhaustive or all-inclusive. Inclusion of any2 costs this list does not suggest that those type 1C and type item on will be based on the actual costs incurr cost items will automatically be recommended. Costs must be negotiated and determined to be both required for the success of the project and a reasonable use of Costs. Costs and type 1B, Participant Related Direct Project public funds.
Contingency costs are not eligible. Costs must be foreseable and negotiated in the original agreement. Negotiation of an amendment will be acceptance by the Departmen methodology to be considered for required if additional costs arise during the agreement period.
This costing option allows an organization to propose its own fl
those offered by the Department. Organizations must first subm proposed rate and have received a letter of approval before subm
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1
1. Project Costs
proposed rate and have received a letter of approval before subm Specific Flat Rate.
These are project specific costs that have been itemized, cost estimated and defended in the proposal. They are expenses specific to the project activities included in the proposal. These are costs related to functions, which are project specific. For example, wages/salaries and related office costs of management or other staff whose time is spent specifically on management or delivery of project activities (i.e. project managers, employment counselors, Chief Executive Officer (CEO) dedicating some time to overseeing management of project activities, a human resources advisor working specificallybe project staff and projectexpenditures Reimbursement will on based on actual management issues, a financial officer working specifically on project bookkeeping, an administrative clerk performing duties required for the project , etc.). Reimbursement will be supported by invoices (and/or travel claims, as appropriate) and will be subject to monitoring and audit. Examples of costs for which a contribution can be considered include, but are not limited to: APPLICANT USE ONLY Proposed A. Activity Related Direct Project Costs 1) Staff Wages a) Staff wages and Mandatory-Employment Related Costs (MERCs); b) Other employment-related benefit costs (Workers Compensation Benefit, medical, dental, pension, etc.) where warranted by current organizational Human Resources (HR) policies; Line 1 Line 1 Total SERVICE CANADA USE ONLY Negotiated Total
incurred
2
2
c) Other HR costs such as extended illness and maternity leave, vacation leave pay out, severance pay, etc. where warranted by current organizational HR policies and provincial labour standards. (This is not a contingency option. Costs must be foreseeable to be negotiated in the original agreement and will otherwise require a negotiation and amendment when incurred.); 2) Professional Fees d) Professional fees - contracting (e.g. bookkeeping, janitorial services, Information Technology (IT), equipment maintenance services, security; audit costs and legal fees are noted separately below); e) Legal fees (i.e. reasonable allowance for costs related to review of lease for new project site premises); 3) Travel f) Staff and volunteer travel (transportation costs, taxi, kilometric charges, etc. as per staff travel claims; includes international travel where warranted; transportation is noted in category 1C); 4) Capital Assets g) Capital assets (any asset requiring agreement of disposition, as per program specific Terms and Conditions (Ts and Cs) value; may be any of the assets included in this listing); 5) Audit Costs (departmentally mandated) h) Audit costs related to departmentally mandated audits; 6) Other activity related direct project costs i) Furniture; j) Staff disability supports (duty to accommodate); k) Staff training for disability-related issues (e.g. sign language training); l) Conference attendance fees; m) Conference costs (meeting room rental, guest speakers, etc.); n) Rent, lease (including applicant owned premises) and repairs and leasehold improvements (insurance is noted below, in category 1C);
3
A
0
3
A
0
4
4
5
B
0
5
B
0
6
C
0
6
C
0
7
D
0
7
D
0
8
E
0
8
E
0
9
9
10
10
11 12
11 12
13
13
14
14
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o) Signage; p) Utilities; q) Equipment lease, rental or purchase (including computers, fax machines, etc.; copy charge for photocopies is included in the equipment repair and maintenance cost item below, in category 1C); r) Computer software; s) Costs associated with use of applicantowned assets other than premises (e.g. computers and other equipment, furniture, etc.); t) Memberships (professional and organizational), affiliation fees and business licenses and permits; u) Advertising (newspaper ads, flyer production, etc.); v) Reference materials (books, periodicals, subscriptions, etc., which cannot be easily traced/tracked back to usage by project participants); w) Significant project costs associated with the following types of expenditures (i.e. onetime, non-recurring, non standard/non-basic amounts over and above the regular, day-today operational costs): i. Telephone (installation and extraordinary costs related to telephones and/or fax lines required over and above regular operating requirements); ii. Postage (significant costs associated with project activities, which increase expected costs of postage beyond normal operating requirements); iii. Internet (web page design, etc.) and other IT requirements (significant costs associated with project activities, which increase expected internet related costs beyond normal operating requirements); iv. Printing (significant costs associated with project activities, which increase expected printing costs beyond normal operating requirements); and v. Staff professional development (courses required by staff, which are not part of the routine development courses required by the organization’s policies); x) Costs related to transition/wind-down (severance pay, other HR related costs, penalties for breaking leases, etc.).
15 16
15 16
17 18
17 18
19
19
20
20
21
21
22
22
23
23
24
24
25
25
26
26
27
27
28 Line : (A + B +C+D+E + F)
F
0
28
F
0
Total Activity Related Direct Project Costs:
29
G
0
29
Line : (A + B + C + D + E + F)
G
0
B. Participant Related Direct Project Costs Expenses associated with the Participant of a particular project. Reimbursement will be supported by invoices and will be subject to monitoring and audit. Examples of costs for which a contribution can be considered include, but are not limited to: 7) Participant Wages a) Participant wages and MERCs; b) Allowances, bonuses; c) Other employment-related benefit costs (Worker's Compensation Benefit, medical, dental, pension, etc.) where warranted by current organizational HR policies and/or provincial labour standards;
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30 31
30 31
32
H
3
0
32
H
0
8) Participant Tuition Costs d) Tuition costs - public; e) Tuition costs - private; 33 34 I 0 33 34 I 0
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9) Other Participant Related Project Costs f) Living expenses; g) Disability-related supports (attendant care, note takers, sign language interpreters); h) Disability-related incremental costs (i.e. additional per diems for fees for assistance provided, etc.); i) Professional fees related to participants – sub-contracting (i.e. vocational assessments, needs assessments, guest speakers, etc.); j) Dependant care; k) Adaptive-technology set-up; l) Materials and supplies, books and testing materials, to be used by/for participants; m) Travel, transportation; and n) Participation and completion recognition activities. Total Participant Related Direct Project Costs: 35 35
36
36
37
37
38 39 40
38 39 40
41 42 43 Line : (H + I + J) Line: (G + K) x Type 1C Rate J 0
41 42 43 J 0
44
K
0
44
Line : (H + I + J)
K
0
Flat Rate for 1-C: C. Other Direct Project Costs
45
Line: (G + K) x 45 Type 1C Rate ERROR: Please select a costing option.
ERROR: Please select a co
Expenses associated with the project under this heading can be included in payments that are based on a formula. 10) Other Direct Project costs Examples of costs for which a contribution can be considered include, but are not limited to: a) Insurance (fire, theft, liability); b) Standard, regular, day-to-day, operational, recurring costs related to: (i) Basic telephone charges (including fax lines); (ii) Postage and courier; (iii) Monthly internet fees; (iv) Operational printing contracted externally (business cards, letterhead, ad hoc unanticipated print jobs, minor updates and/or printing of organizational or program brochures, etc.); (v) Equipment repair and maintenance (includes photocopy meter charges); and (vi) Staff professional development - amount to cover basic training needs as per organization’s existing policies; employment related requirements, which can include, but is not limited to, health and safety, first aid, cardiopulmonary resuscitation (CPR), selfdefense, crisis intervention, anti-racism, antioppression, sensitivity, conflict resolution, etc.; 46 Detail by cost item is not required if a flat percentage rate option is being used/applied. Detail by cost item is not required if a flat percentage rate option is being used/applied.
46
47 48 49
47 48 49
50 51
50 51
52
52
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c) Materials and supplies (e.g. pens, pencils, paper, envelopes, cleaning supplies, subscriptions); d) Bank charges; e) IT maintenance; f) Other non participant-based costs (e.g. water where public water not safe for drinking, staff and volunteer recognition); g) Staff and volunteer transportation (bus fare, taxi and parking required for delivery of project activities but not part of travel claims; does NOT include monthly parking fees; travel is noted in category 1A). Total Other Direct Project Costs:
53 54 55
53 54 55
56
56
57 58 L
57 58 ERROR: Please select a costing option. L
ERROR: Please select a co
2. ORGANIZATIONAL INFRASTRUCTURE COSTS Also known as centralized administrative costs, these are expenses incurred for “main office”, “head office”, or “administration office” type costs, which guide and enable effective program delivery and contribute to the success of the project by providing support through overall organization governance, management, planning, finance, communications, human resources and information technology. These are costs related to functions which are not project specific. For example, wages/salaries and related office costs of management or other staff whose time is not spent specifically on management or delivery of project activities (i.e. CEO, HR department, Finance group, Administration section, etc.). Expenses associated with the project under this heading can be included in payments that are based on a formula.
11) Organizational Infrastructure Costs Examples of costs for which a contribution can be considered include, but are not limited to: a) Staff wages and MERCs; b) Other employment-related benefit costs (Worker's Compensation Benefit, medical, dental, pension, etc.) where warranted by current organizational HR policies; 59
Detail by cost item is not required if a flat percentage rate option is being used/applied.
Detail by cost item is not required if a flat percentage rate option is being used/applied.
59
60
60
c) Other HR costs such as extended illness and maternity leave, vacation leave pay out, severance pay, etc. where warranted by current organizational HR policies and provincial labour standards. (This is not a contingency option. Costs must be foreseeable to be negotiated in the original agreement and will otherwise require a negotiation and amendment when incurred.); d) Rent, lease (including applicant owned premises) and minor repairs and leasehold improvements; e) Utilities; f) Furniture; g) Signage; h) Equipment purchase, lease or rental (including computers); i) Costs associated with use of applicantowned assets other than premises (e.g. computers and other equipment, furniture, etc.); j) Equipment maintenance and repairs; k) Software; l) Professional fees – contracting (e.g. bookkeeping, janitorial services, IT, equipment maintenance services, security); m) Audit costs; n) Staff disability supports (duty to accommodate); o) Telephone costs; p) Postage and courier;
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61
62 63 64 65 66
62 63 64 65 66
67 68 69
67 68 69
70 71 72 73 74
6
70 71 72 73 74
q) Internet costs (web page design, etc.) and other IT requirements; r) Printing costs; s) Advertising costs; t) General insurance (e.g. directors’ liability insurance); u) Travel and transportation (including board members); v) Training and development costs (volunteer and staff); w) Office supplies; x) Bank charges; y) Memberships and affiliation fees (professional, inter- and intra-organizational, etc.). Total Organizational Infrastructure Costs:
75 76 77 78 79 80 81 82
75 76 77 78 79 80 81 82
83
83 M ERROR: Please select a costing option. M
ERROR: Please select a co
Flat Rate for 2:
84
84 ERROR: Please select a costing option.
ERROR: Please select onl
Total funds from Service Canada:
85
N
85 ERROR: Please select only one costing option.
N
ERROR: Please select onl
3. National Homelessness Initiative use only
a) Pre-development costs; b) Capital Purchase: land & building; c) Capital Purchase: renovations.
86 87 88
86 87 88
4. Funds from Other Sources The Applicant must identify any other source of funding for this project. The source could be public (other federal department, provincial government, municipal government, university, school board, etc.) or private (including Applicant's own contribution). Please indicate the total amount for each of the following: a) Cash; b) In-Kind. Total Funds from Other Sources: 89 90 91 Line : (N + O) O 0 89 90 91 O 0
GRAND TOTAL:
92
P
#VALUE!
92
Line : (N + O)
P
#VALUE!
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Ineligible costs: • Costs associated with fundraising activities; • Canada Revenue Agency or payroll penalties; • Parking tickets; • Legal fees and court awards for inappropriate dismissal or other inappropriate/illegal activity; • Membership fees for privates clubs, etc. (golf clubs, gyms, etc.) unless part of existing (non-monetary) employment benefits package; • Staff salary bonuses if not originally negotiated into agreement; • Purchase of alcoholic beverages; • Purchase of any illegal substances; • Mentor wages (under Youth projects); • Unreasonable gifts or unreasonable payments for recognition; • Other costs ineligible as per program terms and conditions and national program policy.
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(In order for organization used, it must Name of the this rate to befor which the
(Rei
Guidelines for budget detailing
** Enter Notes in the Word Document that is imbedded in the Budget Template Note 1: For each cost, define how it is linked to the activities of the project. Provide an explanation to justify any cost(s) that are higher than those for other comparable projects' or organizations'. For instance, the project could be similar in nature to another project but the costs could be increased because the project is held in a remote location (e.g. in northern Canada) or due to the uniqueness of the organization in the geographical location. Costs can be based on historical data but they must also reflect current rates of similar costs in the geographical location of the project. Depending upon your organization's taxable status, you may be entitled to receive a portion of the GST paid on goods and services reimbursed by the Canadian Revenue Agency (CRA). As such, it is important to declare your organization's GST reimbursement rate to Service Canada on the submission of your application for funding so that Service Canada does not reimburse a second time for the same cost. In your proposal, the budgeted amount of a cost item should include only the GST portion eligible to be claimed. Note 2: Staff Wages Position(s) Title(s) (number of hours x rate per hour x number of days x number of weeks): $00,000.00 Provide an explanation on how the wages were determined. A comparison with current labour market rates for similar positions in the geographical location of the project should be provided. MERC and other benefits should be shown as separate items under Benefits for Staff. Provide a description of each position’s roles and responsibilities after this table.
Note 3:
Mandatory Employment Related Costs (MERCs) and Benefits for Staff MERCs calculation (E.I.,CPP, Vac Pay and other benefits) – indicate % used for calculation purposes for each category and where necessary by position. Proper MERCs calculation should apply according to the geographical location of the project. Although MERCs rates vary according to the salary levels, this is only for budget purposes. Vacation Pay rate could be higher according to the experience level of each position within the organization. An explanation of amounts in excess of the provincial/territorial rate should be included. If time is accrued, there is no separate breakdown of costs. Other Benefits could include: health care, dental care, workers compensation, RRSPs, etc. Only the organization's regular benefits will be considered.
Note 4:
Contracting and Subcontracting Please clearly identify in your proposal any use of contribution funds that may result in a contract or subcontract of $25,000 or over. Contribution recipients must receive approval, in writing, from Service Canada for all such contracts. Contribution recipients must also receive approval in writing for the subcontracting of any part of the project activities. All contracts and subcontracts of $25,000 and over must involve a competitive process including at least three bids, otherwise, a justification for sole-sourcing must be provided in writing to Service Canada and approved by the appropriate Service Canada official. Please note that contracting and subcontracting with non arms-length organizations is not permitted.
Note 5:
Professional Fees For each professional fee provide a description for the professional’s roles and responsibilities, in this section or after the table. For each professional fee provide the contractual rates (including travel expenditures or any other expenditure) and a description on how the rates were determined.
Note 6:
Travel Costs Travel rates cannot exceed Treasury Board Secretariat (TBS) rates. Indicate who in the project will require travel (Participants, Employees, Professionals – If not included in the Professional Fees), the reason, the destination, the period, the transportation method (including tokens or commute transportation passes), the meals and the accommodation if applicable. An approximation of the mileage required should be done, if applicable.
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Note 7:
Capital Assets To be acceptable, Capital purchases must be essential to the project. Provide a brief description on how Capital purchases will contribute to the project. For most programs, a capital asset is defined as any single item or composite asset with a purchase value of more than $1000 not physically incorporated into another product and that remains functional at the end of the project. While obtaining 3 reasonable quotes is not always required, this is an excellent and sound business practice when purchasing capital assets.
Note 8:
National Homelessness Initiative In order to ensure that costs specifically applicable to the National Homelessness Initiative (NHI) are adequately covered in the Budget Template, Section 3 National Homelessness Initiative use only has been created. Capital purchases will be added and three separate rows will appear in this section to provide for these types of costs: Capital purchase; land & building; Capital purchase; renovations; and Pre-development costs Please Note: Amounts entered for these costs will appear in the roll-up of 1A costs.
Note 9:
Rent For each space rented detail the cost per square footage, monthly and for the length of the project. Detail all costs related to the rental (e.g. security, secretariat, parking, etc.). Detail that the rent is in line with fair market value.
Note 10: Professional Development Detail which employee will benefit from Professional Development and the cost per individual. Provide a rationale for Professional Development. Note 11: Participant Wages Wages (rate per hour x number of hours x number of weeks x number of participants) Note 12: Participant Allowances Number of participants x $000.00 x weeks Note 13: Participant MERCs and Benefits MERCs calculation (E.I., CPP, Vac Pay and other benefits) – indicate % used for calculation purposes for each category and where necessary by position. MERCs calculation is the same for all participants. Vacation Pay rate could be higher according to the experience level of each position within the organization. If time is accrued, a separate breakdown of costs is not required. Other benefits (applicable to all participants) could include health care, dental care, workers compensation, etc. Only the organization's regular benefits will be considered. Note 14: Other Participant Related Project Costs Financial assistance may be provided to individuals to cover all or a portion of living expenses. Assistance may also be provided to cover all or part of the incremental costs related to participation such as living expenses, disability-related supports and incremental costs, dependant care costs, transportation and accommodation costs. Provide a description of the type of assistance required and how many individuals it will benefit. Indicate how it is related to the individual's participant in the project. Assistance to persons with disabilities Provide a description of the type of supports required for the individuals and how many individuals will benefit from it. Provide details of specific costs directly related to both the disability (e.g. specialized computer equipment for visually impaired) and how it is incremental and directly related to the clients participation in the project.
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Personal Supports Provide a description of the type of supports required for the individuals and how many individuals will benefit from it. Provide details of specific costs and how it is directly related to the clients’ participation in the project.
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