Transfer Payment Agency Training SessionTransfer Payment Agency Training SessionMCSS/MCYS Hamilton - Niagara Region
February 6th, 2013
2
AgendaAgenda
• Introduction Ellen Stevenson • Overview of Changes- 2013 -14 TPBP Sam Curtin• Budget Submission Heather Wenk • Year-to-Date Quarterly Reporting Daina Tustian• Infrastructure Surveys Training Laurie Britton
• Year-End Reconciliation Angela Song• Ministry Policies Andrew Aarlaht• Allocated Central Administration Cheryl Pinto• Service Description Schedules Cheryl Pinto\Sam Curtin
Overview of Changes Overview of Changes 2013/14 Transfer Payment Budget Package2013/14 Transfer Payment Budget Package
Sam Curtin
Overview of Changes
• Document designed for Excel 2010• One document to create MCSS or MCYS budget• Enhanced recording of program related content• Standardized categories for operating expenditures• Reconciliation (TPAR) incorporated• Staffing details – changes + NOC• Reporting on non-ministry revenue by program• New colours!
Changes to the “Updates-Mise a jour” Worksheet 2013-14
Dropdown menu to select Ministry. This will enable the ministry specific detail codes.
Changes to the SubCon-DemCon Worksheet 2013-14
Service / Budget Submission Budget Year Face Sheet 2013/14
>> Contact Information -$ -$
Submission Date Contract/Approval # Approval Date Amendment # Amendment Date TPR #>>
(MM/DD/YY) (MM/DD/YY)
Mandatory
Mandatory Mandatory __________________________________________________Mandatory Signature
__________________Date
Mandatory Mandatory __________________________________________________Mandatory Signature
__________________Mandatory If Applicable Date
Detail IFIS Line TPBE Description 2013/14 2013/14Code Subline # Fiscal Funding Annualized Funding
Revenue / Subsidy Worksheet
A Complete
2013/14 TOTAL Fiscal Funding
Includes :
(Detail Code Name(s))
Budget SummaryService Data Summary-Service&Financial TargetsService Data Summary-Service Specific
Expenditure Worksheet
Staffing Details
Service Name(s)
2013/ 14 TOTAL Annualized
Funding
Service Provider Authorized Signatures
Organization Name
(MM/DD/YY)
Face Sheet
Service Description Schedule (word doc)
Also includes:
One Per Service:
Service / Budget Submission
New column added for program details
The word “Subsidy” is being replaced with “Funding”
Changes to Staff-Personnel Worksheet 2013-14
If Year-End Report Budget Year Service/Budget Submission x 2013/14
Organization Name TPR #
Ministry Detail CodeService Name 2012/13 2013/14
Actual Budget Year Estimate Actual
Head Count
Total Salaries
Total Hours FTE Head
Count Total Salaries Total Hours FTE Head
CountTotal
SalariesTotal Hours FTE
Line Personnel NOC UNIONA1 Position 1A2 Position 2A3 Position 3A4 Position 4A5 Position 5A6 Position 6A7 Position 7A8 Temporary Staffing ServiceAB1 Benefits - StatutoryB2 Benefits - OtherB
NOC UNIONC1 Position 1C2 Position 2C3 Position 3C4 Position 4C5 Position 5C6 Position 6C7 Position 7C8 Temporary Staffing ServiceCD1 Benefits - StatutoryD2 Benefits - OtherD
FTE = # of Full Time Equivalent Staff # Pos (# of Positions) = # of Individuals, if no staff vacancies
TPBE # :Description
1 FTE: Hours
per Year
P o s i t i o n
Compensated Absences* - Line Personnel
(For 4th Quarter YE Report Only)
Management and Operational Support (MOS) SUB-TOTAL BENEFITS: Line Personnel
SUB-TOTAL SALARIES: MOS
SUB-TOTAL BENEFITS: MOSTOTAL SALARIES: LP & MOS
2013/14
Staffing Details
T i t l e
TOTAL BENEFITS: LP & MOS
Service/Budget Submission Only
Compensated Absences* - Already included in total salaries
(Or Estimated Actual)
SUB-TOTAL SALARIES: Line Personnel
Compensated Absences* - Management and Operational Support
Program Staff will now be listed as “Line Personnel”. Agencies will be required to select the National Occupation Codes from the drop down menu in addition to the Union information.
Agencies will need to provide Total Hours and Head Count of Staff. FTE will be a calculated.
Only for Year-end, agencies will need to provide “Compensated Absences” information. This amount is that portion of the salary which is paid for vacations, leaves etc. It will remain part of the total salaries but will be also be reported separately
Program Administration is now being called as “Management and Operational Support (MOS)”
New section added for program related description
Benefits are now divided into Statutory and Other categories
NOC- Community and Social Services Occupations
NOC Code NOC Group
4151 Psychologists4152 Social Workers4153 Family and Related Counsellors4160 Policy and Program Researchers, Consultants and Officers4212 Social, Community and Youth Service Workers4214 Early Childhood Educators, Assistants and Related Workers4215 Instructors of Persons with Disabilities4412 Home Support Workers and Related Occupations5125 Translators, terminologists and interpreters
Expenditures WorksheetORGANIZATION NAME TPBE # Budget Year
x 2013/14MINISTRY DETAIL CODE:DESCRIPTION:SERVICE NAME:
A1 SalariesA2 BenefitsA
B1B2B
C1C2C3C4C5C6C7C8C9C10C11 InsuranceC12C SUB-TOTAL Services
SUPPLIES AND EQUIPMENTD1 Supplies, Equipment related to Repairs and MaintenanceD2 IT - Supplies and EquipmentD3 Other Supplies and EquipmentD SUB-TOTAL Supplies and EquipmentE OTHER TRANSACTIONS
GROSS EXPENDITURE (A + B + C +D +E)F1 AjdustmentsF2 AjdustmentsF3 Ajdustments
TOTAL IN-YEAR ADJ USTMENTSG Offsetting Revenue (-)
Adjusted Service Expenditures (Subtotal : A to G)H Allocated Central AdministrationI Adjusted Gross Expenditures (Total : A to H)
Professional/Contracted-out IT Services Purchased Client Services Purchased Client Services - OPR
Service/Budget Submission
Utilities
TOTAL
Rent/ Lease/ Mortgage Interest Mortgage Principal
SUB-TOTAL Transportation and CommunicationSERVICES
2012/13 Actual
Organization's Expenditures
Other Services
(Or Estimated Actual)
TPR #
Services related to Repairs and Maintenance Professional/Contracted-out Services
Advertising and Promotion Staff Training
Salaries/Benefits (Subtotal : A1 + A2)
Communication
2013/14 Budget Year Estimate 2013/14 Actual
TRANSPORTATION AND COMMUNICATION Travel
If Year-End Report
Service/Budget Submission Only (For 4th Quarter YE Report Only)
TOTALTOTAL
Changes to Expend-Depenses Worksheet 2013-14
DOE Expenditure categories are now hard coded and aligned with the Chart of Accounts. This worksheet will be one of the input sheets for the Budget Summary sheet
This section continues from Staffing tab
Expenditures Worksheet Changes for 2013-14
Enhanced reporting on TPA personnel (staffing details)
During budget submission:– NOC codes by position
During Q4 reporting:– Actual headcount and # of hours worked for each position– Total amount of Compensated Absences
Reporting on program expenditures:ODOE: standard categories mapping to 3 parent categories used in the OPS
– Transportation & Communication– Services– Supplies & Equipment
Changes to Revenue-Recettes Worksheet 2013-14
Revenue WorksheetOrganization Name TPR # TPBE #
xDETAIL CODE: Funding %
OffsettingLegislated Share TOTAL OffsettingLegislated Share TOTAL OffsettingLegislated Share TOTALREVENUE Line D Line H Revenue Line D Line H Revenue Line D Line H Revenue
1 2 3 = 1+2 (A) (B) ( A + B ) (A) (B) ( A + B )Adjusted Gross Expenditure (From ExpWk)Legislated Share - Based on Funding % 123456789
Sub-Total Total Revenue
DESCRIPTION: SERVICE NAME:
If Year-End Report Budget Year
Service/Budget Submission 2013/14
2013/14 Budget Year Estimate 2013/14 Year-End ActualService/Budget Submission Only (For 4th Quarter YE Report Only)
2012/13 Actual(Or Estimated Actual)
TOTAL OFFSETTING REVENUE
Ministry Annualized FundingMinistry In-year revenue adjustmentTOTAL FISCAL REVENUEOther Provincial Government FundingFederal Government Funding
Other RevenueClient Contribution Payments
Municipal Government Funding
Agencies will be reporting total funding from other sources
This section continues from Staffing tab
13
Transfer Payment Business CycleTransfer Payment Business Cycle
Budget & Infrastructure Survey Submission
and Analysis
Year-End Reconciliation
Budget PackageSent to Agencies
Service Contract/Approval Completed
First QuarterReport
Second QuarterReport
Third QuarterReport
Service Contract/Approval Amended
Fourth QuarterReport
14
Submission Summary Sheets
• Updates – Where the proper ministry for the submission is determined (MCSS/MCYS) from drop down box
• Face Sheet – Detail codes entered on this sheet with the balance of the data prepopulated from the Staffing/Expenditure/Revenue worksheets
• Budget Summary – Populated by the data entered in the Staffing/Expenditure/Revenue worksheets
• Service Data Summary – Financial & Service Target – Service Specifics
15
Submission Detail Sheets
(1 for each Ministry Detail Code)
• Staffing Details
• Expenditure Worksheets
• Revenue/Subsidy Worksheets
• Service Descriptions
16
Budget Summary
• Budget Summary Worksheet balances with the Ministry Revenue Reconciliation Worksheet
• Ministry Revenue Reconciliation Worksheet details fiscal and annualized adjustments to the Ministry subsidy
17
Budget Submission Forms
• Review to ensure figures are complete, accurate, and realistic
• Budget Submission not to exceed annualized subsidy as shown on previous year’s Service Contract
• Requests for additional funding and/or pressures to be submitted in writing to your Program Supervisor, not entered on the budget submission
18
Allocated Central Administration
• The Ministry target for ACA is 10% of Agency’s Adjusted Gross Expenditures
• Costs associated with governing and operating an organization
• Any administration costs that can logically be assigned to a program are considered program administration costs
19
Service Data Summary
• Realistic & achievable targets
• % breakdown by quarter to reflect anticipated expenditures and service delivery
• Use numeric information only, Alpha characters are not recognized
Mandatory
Mandatory
Mandatory Mandatory
Mandatory
Mandatory
Mandatory
Mandatory
Also includes:
Expenditure Worksheet
Staffing Details
Revenue / Subsidy Worksheet
A Complete
Includes :
Budget SummaryService Data Summary-Service&Financial TargetsService Data Summary-Service Specific
Service / Budget Submission
Face Sheet
One Per Service:
Service Description Schedule (word doc)
20
Service / Budget Submission Budget Year Face Sheet 2013-14
>> Contact Information
-$ -$ Submission Date Contract/Approval # Approval Date Amendment # Amendment Date TPR #
>>
(DD-MMM-YY) (DD-MMM-YY)
Organization Name
(DD-MMM-YY) 12345
ABC Organization
TOTAL 0 TOTAL Financial AveOntario
Service/Budget Submission Face Page(SubCon-DemCon Tab)
Service Provider’s NameThe first line is reserved for the
service provider’s official name as it appears in the “Letters Patent”. The second line can be used to
identify the provider’s more common name.
Service Provider’s Contact Information and enter TPR #
21
Service / Budget Submission Budget Year Face Sheet 2013-14
>> Contact Information
2,294,000$ 2,058,000$ Submission Date Contract/Approval # Approval Date Amendment # Amendment Date TPR #
>>
(DD-MMM-YY) (DD-MMM-YY)
Mandatory
Mandatory
Mandatory __________________________________________________Mandatory Signature
__________________
Date
Mandatory
Mandatory __________________________________________________
Mandatory Signature
__________________
Mandatory If Applicable Date
Detail IFIS Line 2013-14 2013-14
Code Subline Fiscal Funding Annualized Funding
Organization Name
(DD-MMM-YY) 12345
TPBE#
This is MCSS program
9130 664,000
8778 7882-8061
Also includes:
8766 408,000
Expenditure Worksheet
Staffing Details
Revenue / Subsidy Worksheet
Service Name(s)
(Detail Code Name(s))
Description
408,0007881-8053 11111 Domiciliary Hostels This is MCSS program
ABC Organization
A Complete
TOTAL
Includes :
Budget SummaryService Data Summary-Service&Financial TargetsService Data Summary-Service Specific
Service / Budget Submission
0 TOTAL
Service Provider Authorized Signatures
Financial AveOntario
Face Sheet
7892-8083 11111 DS Self-Managed Supports - Direct This is MCSS program 860,000 680,000
One Per Service:
614,000
11111 VAW Child Witness Program This is MCSS program 362,000 356,000
DS Caregiver Respite Services111117892-8083
9134
Service Description Schedule (word doc)
Service/Budget Submission Face Page – Changes (SubCon-DemCon Tab)
Ensure that the title of the face sheet
indicates Submission.
(To set the budget package to a
submission use the custom menu located
in the toolbar)
Ensure that the year is set up correctly to
indicate either a fiscal or calendar
year (To set the budget
package to the correct year use the custom menu located
in the toolbar)
New column added for program details
The word “Subsidy” is
being replaced with “Funding” Ministry specific Detail Codes will
be entered on the face sheet and will be populated throughout.
22 22
Service/Budget Submission - Budget Summary(SubCon-DemCon tab)
• These cells are linked to the expenditure worksheet (as before).•Ensure ACA is appropriated exactly across detail codes.•Do not use decimals.
The following error message pops up if ACA across detail codes does not add up.
23
Service / Budget Submission Budget YearMinistry Revenue Reconciliation 2013-14
Organization Name
TPBE # 11111 11111 11111 11111 TPR #IFIS Line - Subline # 7892-8083 7882-8061 7892-8083 7881-8053 12345Legislation SIPDDA MCSS MCSS MCSSDetail Code 9130 8778 9134 8766Service Name TOTAL
Page 1 of
1
Description
FISCAL RECONCILIATIONO1 Previous Year - Annualized Revenue 614,000 356,000 680,000 408,000 2,058,000O2 Transfers Between Services (+/-)O3 Adjustments : 55,000 25,000 180,000 260,000
O4 Adjustments :O5 Adjustments : -5,000 -19,000 (24,000)O6 Adjustments :O7 Adjustments :O8 Adjustments :O9 Adjustments :O10 Adjustments :
O Total Ministry In Year Adjustment 50,000 6,000 180,000 2,294,000
S1 Total Ministry Fiscal Revenue 664,000 362,000 860,000 408,000 2,294,000
ANNUAL RECONCILIATIONT1 Previous Year - Annualized Revenue 614,000 356,000 680,000 408,000 2,058,000
T2 Transfers Between Services (+/-)
T3 Adjustments :T4 Adjustments :T5 Adjustments :T6 Adjustments :T7 Adjustments :T8 Adjustments :T9 Adjustments :T10 Adjustments :
V Total Annualized Revenue 614,000 356,000 680,000 408,000 2,058,000
ABC Organization
This is MCSS program
This is MCSS program
This is MCSS program
This is MCSS program
DS Self-Managed
Supports - Direct
Domiciliary Hostels
Contract/Approval # & Date Amendment # & Date
DS Caregiver Respite
Services
VAW Child Witness Program
Service/Budget Submission – Ministry Funding Reconciliation
(SubCon-DemCon Tab)
23
Previous Year’s Annualized Revenue
(O1 populates T1)In-year Adjustments
Adjustments that take effect next year
(if applicable)
24
Staffing Details Worksheet
• Complete the staffing details forms first
• Prepare one page for ACA
• Prepare one page for each Detail Code
• Start your budget submission by entering your first Detail Code on the Face Sheet of the SubCon-DemCon worksheet
25
Staff/Personnel Worksheet
• Include all staff despite the source of funding
• Ensure all requested data is completed
• Totals will automatically populate Expend-Depenses Worksheet & Budget Summary Page (Sub-Con Tab)
26
Staffing Worksheet
TPR # TPBE#12345 x
Detail Code
Staffing NOC Union1 FTE:
Hours per Year
Head Count
Total Salaries Total Hours FTEHead Count
Total Salaries Total Hours FTEHead Count
Total Salaries Total Hours FTE
A1 Position 1A2 Position 2A3 Position 3A4 Position 4A5 Position 5A6 Position 6A7 Position 7A8 Temporary Staffing ServiceAB1B2
B
C1 Position 1C2 Position 2C3 Position 3C4 Position 4C5 Position 5C6 Position 6C7 Position 7C8 Temporary Staffing ServiceCD1D2
D
Compensated Absences* - Management and Operational Support FTE = # of Full Time Equiv alent Staff
Page 2
SUB-TOTAL BENEFITS: Line Personnel
Management and Operational Support (MOS)
SUB-TOTAL SALARIES: MOS
Compensated Absences* - Line Personnel
# Pos (# of Positions) = # of Indiv iduals, if no staff v acancies
2012-13 2013-14 2013-14
Actual
SUB-TOTAL SALARIES: Line PersonnelBenefits - Statutory
Budget Year Estimate
Organization Name ABC OrganizationIf Year-End Report Budget Year
Service/Budget Submission 2013-14
(For Year End Report Only)(Or Estimated Actual) Service/Budget Submission Only
Service Name
Description
Line Personnel
Actual
Compensated Absences* - Already included in total salaries
TOTAL BENEFITS: LP & MOS
Benefits - StatutoryBenefits - OtherSUB-TOTAL BENEFITS: MOS
TOTAL SALARIES: LP & MOS
Benefits - Other
Staffing Details Worksheet - Changes(Staff-Personnel Tab)
Program Staff will now be listed as “Line Personnel”. Agencies will be required to select the National Occupation Codes from the drop down menu in addition to the Union information.
Agencies will need to provide Total Hours and Head Count of Staff. FTE will be a calculated.
Only for Year-end, agencies will need to provide “Compensated Absences” information. This amount is that portion of the salary which is paid for vacations, leaves etc. It will remain part of the total salaries but will be also be reported separately
Program Administration is now being called as “Management and Operational Support (MOS)”
New section added for program related description
Benefits are now divided into Statutory and Other categories
27
Staffing Details Worksheet (Staff-Personnel Tab)
The number of Headcount(A whole
number that designates a
staff regardless of if they are full
or part-time).
Gross Total Salaries (Does not
include employee’s benefits).
Full Time Equivalents (FTE)
Total hours / 1 FTE hours per year .(One unit of staff
time represents the equivalent of one person working full time for one
year.)
Total Benefits
(Statutory and Other
separately)
The number of hours for each
unique position (e.g., 36 hours per week x 52
weeks).
Identify each unique
position
Total Hours(Total hours worked for
the group of positions)
Compensated Absences
(paid time-off; Only required at
YE)
National Occupancy
Classification (drop down menu for NOC codes).
Union (drop down menu for union name).
28
Expenditures Worksheet
• Complete one page for ACA
• Complete one page for each Detail Code
• Include all expenditures despite the source of funding
• Totals will automatically populate Budget Summary Worksheet
29
Expenditures WorksheetTPBE#
111111 x
Description (For Year End Report Only)
A1A2
A
B1B2
B
C1C2C3C4C5C6C7C8C9C10C11C12
C
D1D2D3
DE
F
G1G2G3G4G5
GH
JK
231,500
626,500
20,000
395,000
5,0006,500
150,000
55,00020,000
225,000
375,000
626,50042,500669,000
Salaries/Benefits (Subtotal : A1 + A2)
Gross Expenditures (A + B + C + D + E)
SUB-TOTAL Supplies and EquipmentOther Supplies and Equipment
SUB-TOTAL Services
Insurance
Professional/Contracted-out Services
Advertising and Promotion
Detail Code
Benefits
TRANSPORTATION AND COMMUNICATIONTravel
Service Name
Expenditures
DS Caregiver Respite Services 2012-13 Actual 2013-14 Year-End Actual
Organization Name
Service/Budget Submission Only
Total
1,500
2013-14 Budget Year Estimate
Total
ABC Corporation
(Or Estimated Actual)
TPR #
Salaries
CommunicationSUB-TOTAL Transportation and Communication
SERVICES
If Year-End Report
Service/Budget Submission
Total
Adjustments / Recoveries:
IT - Supplies and Equipment
Purchased Client ServicesPurchased Client Services - OPR
Supplies, Equipment related to Repairs and MaintenanceSUPPLIES AND EQUIPMENT
12345
Adjustments / Recoveries:
Utilities
Adjustments / Recoveries:
Services related to Repairs and Maintenance
SUB-TOTAL Other Expenditures (B + C + D + E)
Professional/Contracted-out IT Services
Adjustments / Recoveries:
Adjustments / Recoveries:
OTHER TRANSACTIONS
Other Services
Rent/ Lease/ Mortgage Interest
Staff Training
Mortgage Principal
TOTAL IN-YEAR ADJUSTMENTS Offsetting Revenue (-)Adjusted Service Expenditures (Subtotal : A to G) Allocated Central Administration
Adjusted Gross Expenditures (Total : A to H)
This is a MCSS program
9130
Expenditure Worksheet - Changes
29
Expenditure categories are now hard coded and aligned with the Chart of Accounts. This worksheet will be one of the input sheets for the Budget Summary sheet
This section continues from Staffing tab
This section is not to be completed
until the YE Report
30
Service / Budget Submission Budget YearMinistry Revenue Reconciliation 2013-14
Organization Name
TPBE # 11111 11111 11111 11111 TPR #IFIS Line - Subline # 7892-8083 7882-8061 7892-8083 7881-8053 12345Legislation SIPDDA MCSS MCSS MCSSDetail Code 9130 8778 9134 8766Service Name TOTAL
Page 1 of
1
Description
FISCAL RECONCILIATIONO1 Previous Year - Annualized Revenue 614,000 356,000 680,000 408,000 2,058,000O2 Transfers Between Services (+/-)O3 Adjustments : 55,000 25,000 180,000 260,000
O4 Adjustments :O5 Adjustments : -5,000 -19,000 (24,000)O6 Adjustments :O7 Adjustments :O8 Adjustments :O9 Adjustments :O10 Adjustments :
O Total Ministry In Year Adjustment 50,000 6,000 180,000 2,294,000
S1 Total Ministry Fiscal Revenue 664,000 362,000 860,000 408,000 2,294,000
ANNUAL RECONCILIATIONT1 Previous Year - Annualized Revenue 614,000 356,000 680,000 408,000 2,058,000
T2 Transfers Between Services (+/-)
T3 Adjustments :T4 Adjustments :T5 Adjustments :T6 Adjustments :T7 Adjustments :T8 Adjustments :T9 Adjustments :T10 Adjustments :
V Total Annualized Revenue 614,000 356,000 680,000 408,000 2,058,000
ABC Organization
This is MCSS program
This is MCSS program
This is MCSS program
This is MCSS program
DS Self-Managed
Supports - Direct
Domiciliary Hostels
Contract/Approval # & Date Amendment # & Date
DS Caregiver Respite
Services
VAW Child Witness Program
Service/Budget SubmissionBudget Summary Page
(SubCon-DemCon Tab)
30
Previous Year’s Annualized Revenue
(O1 populates T1)In-year Adjustments
Adjustments that take effect next year
(if applicable)
31
Revenue / Subsidy Worksheet
• Complete one page for each Detail Code (use only if applicable)
• List details on how revenue is expected to be generated
• Totals will automatically populate Budget Summary Worksheet and Ministry Revenue Reconciliation Worksheet
32
Revenue Worksheet
TPR # TPBE#12345 11111 x
9130 Funding % 100%
Program Legislated TOTAL Program Legislated TOTAL Program Legislated TOTAL
Revenue Share Revenue Revenue Share Revenue Revenue Share Revenue
1 2 3 = 1+2 (A) (B) ( A + B ) (A) (B) ( A + B )Adjusted Gross Expenditure (From ExpWk) 664,000 664,000Legislated Share - Based on Funding %
1 614,000 614,0002 50,000 50,0003 664,000 664,0004 5,000 5,0005678
9 5,000 5,000
TOTAL REVENUE 669,000 669,000
Variance to Legislated Share and Total Revenue Must=0
Organization Name ABC Organization
SUB-TOTAL MINISTRY FISCAL REVENUEOther Provincial Government FundingFederal Government Funding
Detail Code
SUB-TOTAL NON-MINISTRY FISCAL REVENUE (OFFSETTING REVENUE)
Ministry Annualized Funding - Previous Year (From Revenue Rec.)Ministry In-Year Revenue Adjustment (From Revenue Rec.)
This is MCSS program
2012-13 Actual(Or Estimated Actual)
Client Contribution Payments
Municipal Government FundingOther Revenue
DS Caregiver Respite ServicesService Name
Description
Revenue
If Year-End Report Budget YearService/Budget Submission 2013-14
2013-14 Budget Year 2013-14 Year-End Actual(For 4th Quarter YE Report Only)
Revenue Worksheet (Revenue-Recettes Tab)
32
Non-Ministry funding related to the
program
33
Service Contract Components
• Legal Text - If a full blown year: 3-year cycle with years 2 & 3 as amendments
• Budget Schedules – Prepared through submission– Face Sheet– Budget Summary– Ministry Funding Reconciliation – Service Data Summary - Service & Financial Targets
• Service Descriptions
34
Service Descriptions
• Service Description Schedules are required each time a budget submission is requested (annually)
• When a new funding line is added to the contract/amendment
• Upon request of the Program Supervisor
• Agency to submit one service description for each detail code
35
Contract Amendments
• Contracts are amended to reflect increases/decreases in financial subsidy or service targets – fiscally and/or annually
• Contract Amendments are processed electronically only until the end of the fiscal year – one amendment per ministry
• When there is a change in either funding and/or stats the electronic copy is processed and revised
36
Contract Amendments
• Electronic file is sent to the agency to be used for quarterly reporting – the file will be sent on the 15th of the month the quarterly reporting is due in
• A complete Amendment package will be sent during March for sign off by the agency to be returned to the Regional Office by the end of March
37
Contract / Amendment Sign-Off
• Full Blown Contracts will have the Legal Text signed by either: 2 signers + 2 witnesses 1 signer + 1 witness + seal
• The signing of the Legal Text covers the signing of all pertinent schedules
• Amendments will have a “one page” sign-off sheet that covers the entire package - same sign-off process as above
39
Transfer Payment Business CycleBudget and Infrastructure
Survey Submissionand Analysis
Year-End Reconciliation
Budget PackageSent to Agencies
Service Contract/Approval Completed
First QuarterReport
Second QuarterReport
Third QuarterReport
Service Contract/Approval Amended
Fourth QuarterReport
40
Purpose of YTD
• Method of collecting ongoing data
• Agency’s method of reporting their performance in relation to their contract
• To identify issues Eg. Pressures or Surpluses
• Identify potential requests for realignment of funding
41
YTD Time Frames• Year to Date (YTD) Quarterly Reports (QR) must be submitted to the ministry regional
office within 30 days after the end of the 1st, 2nd and 3rd quarters, and 45 days after the end of the 4th quarter.
The following chart outlines the time frames for YTD report submissions:
Quarter
Date the Quarter Ends
YTD Report Due Date
1
Calendar
31 March
30 April
Fiscal
30 June
30 July
2
Calendar
30 June
30 July
Fiscal
30 September
30 October
3
Calendar
30 September
30 October
Fiscal
31 December
30 January
4
Calendar
31 December
15 February
Fiscal
31 March
15 May
42
Correct Version• By the 15th of the month of the YTD due date, the Business Services Unit will send each agency
their most recent electronic worksheet file for populating the quarterly Report.
• It is important that you use the file sent in this e-mail for populating your quarterly report. The file sent in this e-mail includes all updates / amendments made to date as well as reflects your current funding and data status.
43
Reporting Check list• Ensure the Submission form has been changed to
correct quarter
• Ensure your Excel security levels are correct See Tip Sheet
• Ensure the Report Submission date is entered on the YTD face sheet
• Enter cumulative actuals and year end estimates each quarter no cells are left blank
• Do not use text in numeric fields (e.g. NULL, N/A or TBD)
• Do not add, delete or alter the size of rows and columns in the . Spread sheet
44
Significant Variance Explanation & Action Plan(VEAP)
• Financial Variance • Service Target Variance
In the electronic file, variances are automatically calculated and highlighted if the variances are significant
45
Actual YTD Significant Variance
YTDSignificant Variance
VEAP required
Financial or Revenue Target DataTotal Adjusted Gross
Expenditure(line G – Service Contract Budget Schedule)
> or = $100,000.
Financial or Revenue Target DataTotal Adjusted Gross Expenditure(line G – Service Contract Budget Schedule)
< $100,000.
Financial or Revenue Target
Data variance of:+/- $10,000 +/- 10%
Service Target Data variance of:
+/- 10% +/- 10%
46
Projected or Actual YEAR END Significant Variance
YEAR ENDSignificant Variance
VEAP required
Financial or Revenue Target DataTotal Adjusted Gross
Expenditure(line G – Service Contract Budget Schedule)
> or = $10,000.
Financial or Revenue Target DataTotal Adjusted Gross
Expenditure(line G – Service Contract Budget Schedule)
< $10,000.
Financial or Revenue Target
Data variance of:+/- $1,000 +/- 10%
Service Target Data variance of:
+/- 5% +/- 5%
47
VEAPThe Variance Explanation & Action Plan (VEAP) is to be completed if any significant variances have been identified for each service (Ministry Detail Code)
1. Organization Contact Person
2. Phone Number
3. TPBE# (relating to detail code showing a variance)
4. Detail Code# The Service Name box is automatically populated
once the Detail Code is entered
5. Variance - Details regarding Variance
6. Impact on Service & Staffing
7. Reason for Variance The “Reason for Variance” section is uploaded into
the Ministry’s data base. This section must provide an explanation in 100 characters or less “per Line” for each detail code that shows a significant variance
8. Action Plan
48
Submitting YTD Report
• For quarters 1, 2, and 3 please use the following assurance statement in the body of your email.
“I certify that the attached Year-To-Date report and any supporting documents have been reviewed and approved by the appropriate signing authorities for this organization as of the date of this email.”
• Signatures are required for 4th quarter reports only. The signed report will be accepted by fax, PDF, or hard copy, in addition to the electronic excel version
• Quarterly reports are to be sent to the Hamilton/Niagara Region Year-To-Date Reporting e-mail address below:
.
2013/14 Infrastructure Surveys Training 2013/14 Infrastructure Surveys Training Agency ABC Infrastructure SurveyAgency ABC Infrastructure Survey
Laurie Britton
50
Agency Name and Main Office Address
SECTION 1:
123
Street # Street Direction
P.O. Box/R.R. #
Agency ABC
Main Office Address:
Street
P.O. Box/R.R. Postal Code
Street Type
9876
A1A 1A1
TPR#:
Apt/Suite/Floor #
Lot/Station/Depot Lot/Stn/ Depot #
Apt/Suite/Floor
Anywhere
Street Name
(A1A 1A1)CityConcession
Service Provider:
Main
51
Site Address and Program Information
SECTION 2:
789
Street # Street Direction
P.O. Box/R.R. #
Primary Program:
CMH
Program
C/O
Postal Code
Apt/Suite/Floor #Apt/Suite/Floor
Avenue
Street Type
A1A 2A2
Queen
Site Address:
(A1A 1A1)
Street Name
First Nations Program
Lot/Stn/ Depot #
CYS
Ministry
GH
P.O. Box/R.R. Lot/Station/Depot
No
Anywhere
CityConcession
52
Use of Site
SECTION 3:
Please mark an "X" for all applicable use(s) for each site Total space (sq. ft): Number of floors: 3
Estimate of total Administration space %
Estimate of total Residential space % %
Estimate of total Support space % Total Space
Estimate of total Non-Residential space %Non-Residential # of Spaces
# of Beds 6 x Residential
x Support
Administration
10
100 90
2,500
53
Asset Information – 4a
SECTION 4a:Asset Information (DO NOT include major fixed equipment)
ORC-Owned:
%
yearsAmortization Period: 25 Number of years remaining:
01/08/2014
Mortgage Interest Rate: 4.75
Ownership: Ow n/Mortgage
Mortgage / Lease Renewal Date: Annual Mortgage/Lease Cost: $(mm/dd/yyyy)
Mortgage Principal Owing: $
11
92,589
No
9,814
54
Asset Information – 4b
SECTION 4b:
Year of Construction: 1966 No
Does the property have an elevator?
Overall Building Condition: (refer to the Infrastructure Survey Instructions for definitions)
Do you plan to dispose of the asset within the next 3 years?
NoDisposal Date ( if applicable): (mm/dd/yyyy)
If condition is not "good" provide details of renovations required to bring the asset to "good" condition below.
Satisfactory
Actual Actual / Estimated
55
Property Value
SECTION 5:
$ Purchase Date: (mm/dd/yyyy) $
135,000
Fair Market Value as at Date of Survey: $
08/01/1999
Property Value (To be completed ONLY for Owned or Mortgaged Property)
Estimated Actual / Estimated
Legal Description of Property: Lot 34 and Part Lot 35, South Side of Queen Avenue, Plan 48
395,000
Original Mortgage Amount: 235,000
Tax Roll #
Purchase Price:
25-18-020-148-66350-0000
56
Section 6 – Acquisition Contributions
SECTION 6:
$ $
$
$ $
MCSS/MCYS
Municipal Other Ministry/Agency $
Private Sector Business $
Please indicate the amount contributed by all partners toward the acquisition/construction of this asset:
Private Sector Other $
Institution 50,000
Federal50,000
Agency ABC
Other (specify)
57
Minor Capital Funding Requests
SECTION 7: Structural Deficiencies (roof replacement, foundation repair, etc.), requirements and costs:
21723
$
Cost: $
Cost: $
6,500
2,000
Health and Safety (replacement of carpeting/tiles/, mould/mildew, asbestos, etc.), requirements and costs:
Priority #5:
Priority #1:
Priority #3:
Security (electronic monitoring, security fencing, etc.), requirements and costs:
9,300
12,000
Priority #2: Cost: $
Cost: $
Cost: $
Cost: $
Cost: $
Cost: $
Cost: $
Cost: $
Cost: $
8,500 Roof Replacement - Remove tw o layers of shingles, replace damaged sheeting and replace w ith quality shingles.
Replace w orn floor coverings throughout w ith laminate
Cost: $
Cost: $
Cost: $
Accessibility (wider doorframes, grab bars in bathrooms, etc.)
Priority #2: Cost: $
Priority #5: Cost: $
Priority #4:
47,300 Total Minor Capital Required:
Renovate main f loor w ashroom to make accessible - w iden doorw ay, replace all f ixtures: tub, toilet, sink, faucets
Furnace/Air Conditioning - Original to the building - beyond life expectancy
Replacement of all w indow s in house - 6 basement, 4 bedroom, 1 off ice, 1 living room, 1 kitchen, 1 dining room, 3 bathroom = total 17
Cost: $
Cost: $
Cost: $
Cost: $
Cost: $
Cost: $
Priority #1:
Priority #4:
Priority #5:
Priority #2:
Paint main living areas - living room, dining room, kitchen, family room and off ice space
Priority #3:
Priority #2: Cost: $
Cost: $
Priority #3:
Cost: $
Priority #5: Cost: $
Priority #3:
Priority #3:
Priority #1:
Priority #1:
Priority #4:
Priority #5:
Priority #2:
Priority #3: Cost: $
Priority #4:
Priority #1:
Cost: $
Code Compliance (Ontario Fire Code, Ontario Building Code), requirements and costs:
Priority #2:
Priority #1:
Priority #4:
9,000
Priority #5:
Priority #4:
Cost: $
Cost: $
Energy Efficiency (retrofits of inefficient HVACs, new windows, etc.)
More than five (5) projects
More than five (5) projects
More than five (5) projects
More than five (5) projects
More than five (5) projects
More than five (5) projects
58
Information Validation
SECTION 8:
Name: EXT.Executive DirectorDate Completed: 02/06/2013 (mm/dd/yyyy) Phone Number: (905) 521-7405
Information Validation - Executive Director (or equivalent)
59
Urgent/Critical Issues
• Urgent/Critical issues are defined as some event that prevents programing from continuing at the site location due to health and safety issues such as fire code infractions, Technical Safety and Standards Association orders, etc.
• Examples might include electrical issues, furnace failure, etc. The location can no longer be inhabited until the issue is fixed.
• The first step is to look at your options. If you don’t fund the project what will happen? Do you have a mitigation strategy in place? Do you have a capital reserve fund? Is there a Foundation associated with your agency that may be able to provide funding?
60
Urgent/Critical Issues (Cont’d)
• If there is absolutely no other funding option, contact your Program Supervisor to discuss the urgency of the issue. Be prepared to provide details of the project and what steps you have taken to secure funding.
• You must then submit an updated Infrastructure Survey with accurate cost estimates including a detailed breakdown of expenses.
• The Regional Office will then contact CASB and will be required to submit a briefing note.
61
Urgent/Critical Issues(Cont’d)
• The first questions that CASB will ask: Are the clients being displaced? Is the facility being shut down? If the answer to either of these questions is no, the matter is not urgent.
• This type of request must be submitted as soon as possible after the project has been identified. The sooner we can identify this to CASB, the greater the chance that funds may be made available.
• The Ministry cannot fund projects after the end of the fiscal year.
62
Building Condition Assessments
•This section is relevant to MCYS Transfer Payment Agencies only.
•MCYS plans to systematically review its asset portfolio through conducting individual BCAs for all assets, including those managed by Transfer Payment agencies over the next 5 years. Approximately 60% of MCYS residential group homes were reviewed in 2011/12.
•Building Condition Assessments are intended to provide objective, base-line information to be used to form strategies for short and long term maintenance plans.
63
Building Condition Assessments(Cont’d)
• While there is no new funding associated with BCA findings, the report is intended to help agencies become better property managers and maintain/upgrade their facilities in order to better serve Ministry clients.
• It is important that those agencies who have received a BCA, review the findings in the report and reflect the findings on their Infrastructure Surveys as appropriate.
65
Transfer Payment Business Cycle
Budget & Infrastructure Survey Submission
and Analysis
Year-End Reconciliation
Budget PackageSent to Agencies
Service Contract/Approval Completed
First QuarterReport
Second QuarterReport
Third QuarterReport
Service Contract/Approval Amended
Fourth QuarterReport
66
Year-End Reconciliation Overview
• Year-end Reconciliation is a key part of the Transfer Payment Business Cycle
• Required by Ministry policy and terms of the approved service contract
• Reconcile Ministry’s approved subsidy with service provider’s year-end actual information
• Independent verification of reported information is required
• Identify net subsidy due to or owed by the Ministry
67
Year-End Reconciliation Reports
• Transfer Payment Annual Reconciliation (TPAR) • ODSP Employment Supports Reconciliation• Ontario Works Reconciliation Report (OWRR) • Child Welfare Year-End Reconciliation Report • Annual Reconciliation Report (ARR) for Children’s Treatment Centres• Annual Information Return (AIR) for Dedicated Supportive Housing• Pay Equity Reconciliation Statement• Small Waterworks Reconciliation
68
Year-End Reporting Requirements
68
• Signed original submission • Certified by appropriate officer (i.e. Chief Financial
Officer or Treasurer)• Certified by Board of Directors
• Electronic submission• Audited Financial Statements• Supplementary Information by Program (Detail
Code )• Review Engagement Letter• Post Audit Management Letter
69
Reporting Timelines
• TPAR due on : July 31st
• Exceptions:
– Calendar Year Programs : May 31st
– Children’s Treatment Centres (ARR) : June 30th
– Dedicated Supporting Housing (AIR) : August 31st
70
TPAR Section I – Certification and Verification
70
Name of Service Provider/Delivery Agent Authority (LINE 140) Title of Service Provider/Delivery Agent Authority (LINE 140)
Date (dd/mm/yy) (LINE 150)
the Board of Directors on the ____________________________ day of ___________ , _____________. (LINE 160)
(LINE 170)Signature
Name of Chairperson or Designate
Title
PART C: VERIFICATION BY THE BOARD OF DIRECTORS
Chairperson of the Board of Directors:
PART B: CERTIFICATION BY SERVICE PROVIDER / DELIVERY AGENT AUTHORITY
I hereby certify that, to the best of my knowledge, the financial data in the Transfer Payment Annual Reconciliation to which this certification is attached, is true, correct, agrees with the books and records of the organization and has been prepared in accordance with the Technical Instructions and ministry financial policies provided by the Ministry of Community and Social Services and the Ministry of Children and Youth Services.
Signature of Service Provider / Delivery Agent Authority (LINE 140)
The above certification, together with the Transfer Payment Annual Reconciliation, was received and approved by:
Sign Here
Sign Here
Reminder: Follow up with fully signed copy if Board meets after July 31st
TPAR Section II – Subsidy Reconciliation
71
SECTION II: SUBSIDY RECONCILIATION
200 8847 8875 8915
201 11111 11111 11111
202 ACLGroup LivingSupports
Special NeedsPhase II-
Adults-
Partner FacilityRenewal -
Capital 203 7891-8081 7892-8086 7896-8105204 SIPDDA MCSS MCSS205 EXECUTIVE & ALLOTMENT CONTROL CSSEX7835-AL09 CSSEX7835-AL10 CSSEX7837-AL13
210 SUBSIDY PAYMENTS RECEIVED211 Provincial Subsidy Received on Account - Current Year 300,000$ 200,000$ 20,000$ 520,000$ 212 ADD: Prior Year Reconciliation Recoveries* -$ 213 DEDUCT: Prior Year Payments -$ 215 TOTAL of Subsidy Payments Received - Current Year 300,000$ 200,000$ 20,000$ 520,000$
* Only applicable if provincial subsidy received recorded net of recoveries
220 SUBSIDY PAYMENTS APPROVED221 Total Approved Net Expenditures (Service Contract: Budget Schedule - LINE I) 300,000$ 200,000$ 20,000$ 520,000$ 222 Other Expenditures (Service Contract: Budget Schedule - Lines K -N) -$ 223 TOTAL Approved Ministry Fiscal Subsidy (Service Contract: Budget Schedule - Line S) 300,000$ 200,000$ 20,000$ 520,000$
230 EXPENDITURES231 210,000$ 30,000$ 240,000$ 232 31,500$ 31,500$ 233 -$ 241,500$ 30,000$ -$ 271,500$ 234 Travel 9,000$ 9,000$ 235 Staff Training -$ 236 Purchased Services - Client 15,000$ 150,000$ 165,000$ 237 Purchased Services - Non Client -$ 238 Program Costs -$ 239 Building Accommodation 21,000$ 18,000$ 39,000$ 240 Advertising and Promotion -$ 241 Office 15,000$ 3,000$ 18,000$ 242 Miscellaneous -$ 245 SUBTOTAL - Other Service Costs 15,000$ 48,000$ 150,000$ 18,000$ 231,000$
255 15,000$ 289,500$ 180,000$ 18,000$ 502,500$
DEDUCT: OFFSETTING REVENUE/ EXPENDITURE RECOVERIES
256 Specify: -$ 257 Specify: -$ 260 SUBTOTAL Offsetting Revenues/Expenditure Recoveries -$ -$ -$ -$ -$
261 ADJUSTED GROSS EXPENDITURES 15,000$ 289,500$ 180,000$ 18,000$ 502,500$ 263 Allocated Central Administration (15,000)$ 24,000$ 9,000$
264 NET EXPENDITURES -$ 313,500$ 180,000$ 18,000$ 511,500$
265 Approved Capitalized Asset Acquisition -$
266 EXPENDITURES ELIGIBLE FOR OPERATING SUBSIDY 313,500$ 180,000$ 18,000$ 511,500$
FOR THE YEAR ENDED: SERVICE
CONTRACT/CFSA
TRANSFER PAYMENT ANNUAL RECONCILIATION
LEGISLATION
SUBTOTAL - Salaries & Benefits
Salaries
DETAIL CODE
SERVICE PROVIDER / DELIVERY AGENT:
FOR THE YEAR ENDED: SERVICE CONTRACT/CFSA
APPROVAL NUMBER:
GROSS EXPENDITURES
Benefits
SERVICE NAME
TPBE #
IFIS LINE-SUBLINE #
Allocated Central Administration
ABC NFP Organization
March 31, 2012
C12345-1
TOTAL
SERVICE PROVIDER / DELIVERY AGENT:
Ensure ACA Expenditures are properly completed and Total ACA on line 263 balances to ZERO
TPAR Section III – Financial Flexibility
72
SERVICE PROVIDER / DELIVERY AGENT:
FOR THE YEAR ENDED:
SERVICE CONTRACT/CFSA
LINE 200 LINE 203 LINE 204 LINE 205 LINE 223 LINE 268 LINE 305 LINE 306 PART I:
Please enter all numbers as positive
from Column C
Please enter all numbers as positive
from Column D
8847 7891-8081 SIPDDA CSSEX7835-AL09 300,000$ 313,500$ -$ (13,500)$ -$ -$
8875 7892-8086 MCSS CSSEX7835-AL10 200,000$ 180,000$ 20,000$ $ -$ -$
8915 7896-8105 MCSS CSSEX7837-AL13 20,000$ 18,000$ 2,000$ $ -$ -$
-$ -$ -$ -$ -$ -$
TRANSFER PAYMENT ANNUAL RECONCILIATION SECTION III: FINANCIAL FLEXIBILITY TRANSFERS/SUMMARY OF NET SUBSIDY RECONCILIATION
ABC NFP Organization
March 31, 2012
Transfer of EligibleSubsidy Surplus
LINE 311
Transfer of EligibleSubsidy (Deficit)
LINE 312
PART II: Financial Flexibility Transfers
Column BTotal Eligible Expenditures
Column D Subsidy (Deficit)
(A-B)
Transfer NotesPlease provide details of how
much and from what detail codes funds are being
transferred to and from.
Column C Subsidy Surplus
(A-B)
C12345-1
Detail Code
IFIS Line-Subline Legislation
Executive and Allotment Control
Column ATotal Approved
MCSS Fiscal Subsidy
LINE 310Does the
Calculated Subsidy (Deficit) meet Financial
Flexibility Criteria (Y/N)?
PART I:The following four criteria must be MET when considering ANSWERING “YES” or “NO” to financial flexibility:1. Program/Policy Directions and Priorities- Service targets must be substantially met to the satisfaction of the ministry office.2. Funding Policies and Guidelines3. Conditions4. RealignmentFunds may be realigned if ALL the following conditions are met: - within the same Executive and Allotment Transfer Control AND- within the same funding legislation AND- within the same service contract or CFSA Approval ANDbetween Detail Codes that have not been identified as exceptions to financial flexibility.PLEASE SEE FULL MINISTRY POLICY and TECHNICAL INSTRUCTIONS. THIS IS A SUMMARY.
PART II: FINANCIAL FLEXIBILITY TRANSFERSIf PART I was answered "YES", funds may only be realigned, according to Section 4 "Realignment".If ALL of the conditions are met : - Transfer Subsidy Surplus and Subsidy Deficit in the
appropriate columns in PART II, please enter all numbers as positive from Column C & D in LINES 311 and 312.- Subsidy Deficits transferred can only be up to the amount identified as a Subsidy Surplus. See technical instructions for full instructions and an example.- Please provide details of how much and from what are being transferred to and from.
Enter “YES”or “NO”PART 1: LINE 310 for each detail code
PART III: SUMMARY OF NET SUBSIDYThe Total Net Surplus/ (Deficit) calculated represents the net difference between the Total OVERfunded and Total UNDERfundedsection will be automatically calculated based on the information entered in PART II.
This amount is subject to the Ministry's Executive Controls and therefore subject to ministry review and final approval.
- A positive(+) Net Subsidy represents a possible Recoverable Subsidy due to the Government of Ontario.
-A negative (-) Net Subsidy represents possible additional funding due to the Service Provider/Delivery Agent, if under payment.
Transfer Surplus or Deficit as a POSITIVE (+)number only on LINE 311 or 312
Yes or No
Ensure Financial Flexibility criteria all MET when answering YES or NONote: certain Detail Codes
identified as exceptions to Financial Flexibility.
TPAR Section IV – Audited Financial Statement Reconciliation
73
SERVICE PROVIDER / DELIVERY AGENT: ABC NFP Organization
FOR THE YEAR ENDED: March 31, 2012SERVICE CONTRACT/CFSA
APPROVAL NUMBER: C12345-1
LINE
400 800,000$
401 LESS: Non Funded Ministry (MCSS) Revenue (i.e. funding from other sources not related to ministry services)
402 Adjustments for Revenues from Ministry Subsidy calculation
403 Less: Non Retainable Revenues
404 Specify (e.g. Expenditure Recoveries) -$
405 Specify (e.g. Offsetting Revenues ) -$
406 Specify (e.g. Specific Operating Donations ) -$
407 Specify (e.g. Inter-Agency Chargebacks) -$ 408 Less: Amortization of Deferred Revenue -$ 409 Less: Regional Support Associates - South West Region
410 Less: CMH
Subtotal -$
411 Add: One-Time Capital Expenditures Approved & not included in Revenue -$
412 Add: Other (specify)______________________ -$
413 Add: Other (specify)______________________ -$
414 Subtotal -$
415 800,000$
420 Total Approved Ministry Subsidy (Total of LINE 223) 520,000$ (Lines 415 and 420 should equal)
TOTAL GROSS REVENUES PER AUDITED FINANCIAL STATEMENTS
SECTION IV: AUDITED FINANCIAL STATEMENT RECONCILIATION
Total Revenue Reported (Line 400 - Line401 - Line 404 to Line 410 + Line 414)
Lines 415 and 420 should equal
Gross Revenues from ALL sources
TPAR Section IV (cont’d.)
74
440 TOTAL GROSS EXPENDITURES PER AUDITED FINANCIAL STATEMENTS 795,000$
441 LESS: Non Funded Ministry (MCSS) Expenditures (i.e. expenditures from other services not related to ministry services)
442 Adjustments for Inadmissible Expenditures related to Ministry (MCSS) Funded Programs
443 Less: Accruals (Payables greater than 30 day i.e. Vacation/Sick Accrual) -$
444 Less: Appropriations -$
445 Less: Amortization on Capital Assets -$
446 Less: Donations to Individuals or Organizations -$
447 Less: Fundraising Costs -$
448 Less: Loans to Clients or Staff -$
449 Less: Retainer Fees -$
450 Less: Provisions for Bad Debt -$
451 Less: In Kind -$
452 Less: Other (specify)______________________ -$
453 Less: Other (specify)______________________ -$
Subtotal -$
LESS: Other Adjustments
455 Less: Expenditure Recoveries/ Offsetting Revenues -$
456 Less:
457 Less:
Subtotal -$
460 ADD: Adjustments for Admissible Expenditures, attach prior approval documentation
461 Add: One-Time Capital Expenditures Approved & Capitalized -$
462 Add: Other (specify)______________________ -$
463 Add: Other (specify)______________________ -$
Subtotal -$
475 Total Ministry (MCSS) Eligible Expenditures reported in the Audited Financial Statements 795,000$
480 Total Eligible Expenditures (Total of LINE 268) 511,500$
490 Variance 283,500$
(Please attach additional sheets if necessary or if the space is insufficient to complete the above reconciliation)
Variance Explanation:
Gross Expenditures from ALL sources
Variance must be reconciled. It cannot be left unexplained.
75
Reporting Partner Facility Renewal Funding (PFR) – (Minor Capital)
• Funding is approved on regular budgets under DETAIL CODES - A710 MCYS and 8915 MCSS
• Project actual costs are reported on the monthly report back template.
• Final reconciliation is performed on TPAR
• Include all invoices which detail actual dollars spent on the project as approved
• The invoices must match the type of project as approved. Invoices to show the details of each type of work conducted and the cost per unit, including a breakdown of labour and material costs
• Any variance from the project as approved, must have previous regional office approval in order to be acceptable
7676
Partner Facility Renewal (PFR) Approval
PROJECT NUMBER
DETAIL CODE
APPROVED FISCAL
FUNDING
REVISED APPROVED
FISCAL FUNDING
SITE ADDRESS DESCRIPTION
1 A710 20,000$ 12,000$ 123 Strummer Lane HVAC Replacement2 8915 4,000$ 5,000$ 123 Strummer Lane Replace Doors3 A710 -$ 6,000$ 123 Strummer Lane Ramp
-$ -$ -$ -$ -$ -$ -$ -$
24,000$ 23,000$
APPROVAL
1234TPR
TOTAL APPROVED
SAMPLE AGENCYNAME
Revisions are highlighted in Yellow
77
Partner Facility Renewal (PFR) Report Back
77
8% 82%5% 50%
1 2 3 4 7 = 3 - 8 8 = 3 x HST 9 ** 10 =3 - 9 11 = Approval -9 12
INVOICE NUMBER VENDOR NAMETOTAL
INVOICE AMOUNT
COMPLETION DATE
INVOICE AMOUNT BEFORE
HST
HST (13%) HST REBATE *
TOTAL COST net HST REBATE
VARIANCE ( - OVER / +
UNDER)
RECOVERABLE SURPLUS
12345 Clean Air Company $ 12,000 31-Aug-12 $ 10,619 $ 1,380.53 $ 962.12 $ 11,038 $ 962 $ 962 54321 Super Door Ltd. $ 5,450 06-Feb-13 $ 4,823 $ 626.99 $ 436.96 $ 5,013 -$ 13 $ -
Work Order 22 ABC Inc. $ 5,000 15-May-13 $ 4,425 $ 575.22 $ 400.88 $ 4,599 $ 1,401 $ 1,401 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
22,450$ 20,650$ 2,350$ 2,363$
* HST REBATE Rates - Non-Profit Organization
REPORT BACK
Enter data in yellow columns 1, 2, 3 and 4. Confirm HST Rebate Rates 5 and 6. Columns 7 - 12 contain formulas. To be completed monthly until project is complete. All projects must be completed by March 31, 2013.
HST RATE
5 - PROVINCIAL RATE6 - FEDERAL RATE
Work Order is not acceptable as PFR supporting document. Actual Invoice copy is required.
All projects must be completed by March 31, 2013 per 2012-13 PFR funding approval
78
New for TPAR 2013/14
78
• TPAR tabs incorporated in 2013-14 Transfer Payment Budget Package file
• Section II – New Expenditures Categories • Section II – Expenditures and Off-Setting Revenue
data pulled from Expenditure and Revenue Worksheet tabs
• Section IV – Total Equity, Total Assets and Total Debt info required
Stay tuned for future communications
79
Tips and Resources
• Keep a checklist of Year-End Reconciliation submission, including required documents, reporting timelines, follow-up items, etc.
• Access on-line resource center – Transfer Payment Budget Package external website:
http://www.tpbp.mcss.gov.on.ca/ Enter username (in lowercase): mcss-mcystpbp
• Contact Ministry staff if any questions
81
Ministry Policies
1. Admissible/Inadmissible Expenditures
2. Executive and Allotment Controls
3. Financial Flexibility
4. Recoverable Subsidy
5. Retainable and Non-Retainable Revenues
6. Transfer Payment Operating Funds - Basis of Accounting
7. Year-End Reconciliation
82
Admissible/Inadmissible Expenditures
• Recording and accounting of expenditures following the ministry's standard, the modified accrual basis of accounting.
• Admissible expenditures in the calculation of the operating subsidy must be:
1. authorized in accordance with the policies of the Service Provider/Delivery Agent,
2. approved by the ministry, and 3. supported by acceptable documentary evidence
83
Financial Flexibility
• Transfer Payment Service Providers/Delivery Agents are allowed financial flexibility IN YEAR to move dollars on a ONE TIME basis without approval from the ministry provided that ALL financial flexibility criteria and exceptions are met.
• The term IN YEAR refers to the funding period identified in the Service Contract or CFSA Approval.
MANDATORY REQUIREMENTS
The following four criteria must be MET when applying financial flexibility:
1. Program/Policy Directions and Priorities2. Funding Policies and Guidelines3. Conditions4. Realignment – see EXECUTIVE AND ALLOTMENT CONTROLS
84
Executive and Allotment Transfer Control
• List by Chart of Account codes which control the movement of funding from program to program.
• Executive Control - high level control, set by Treasury Board
• Allotment Control - are set by each Ministry
• Referenced in the Financial Flexibility Policy
85
Recoverable Subsidy
•Following the end of the budget year, each Service Provider/Delivery Agent provides a Year-End Reconciliation Report that identifies any recoverable subsidy.
The major components of subsidy recovery are as follows:
1. Identification of Recoverable Subsidy 2. Assessment and Confirmation of Identified Recoverable Subsidy 3. Recovery of Identified Recoverable Subsidy4. Overpayment
86
Retainable and Non – Retainable Revenue
• Generally, the treatment of revenue is determined by its source or the purpose for which it was received.
1. RETAINABLE REVENUE: If produced from non-ministry funded resources, the excess revenue may be held by the Service Provider for other purposes.
2. NON-RETAINABLE REVENUE: If produced from ministry funded resources, the excess revenue is subtracted from the gross expenditures, which reduces the expenditures eligible for ministry subsidy.
87
Transfer Payment Operating Funds– Basis of Accounting
•Defines record keeping requirements for service providers, outlines ministry reporting requirements, and differentiates between ministry reporting requirements and Audited Financial Statements requirements.
•Modified accrual accounting forms the basis of funding and is also guided by other ministry policies and program guidelines. •Report spending using the modified accrual basis of accounting in ministry provided templates. •Ministry reporting is independent from Audited Financial Statement reporting requirements.
88
Year – End Reconciliation
• Year- End Reconciliation Reports• Certification• Independent Verification • Audited Financial Statements• Supplementary Information• Post Audit Management Letter• Reporting Timelines
89
Things to Remember
• All policies can be found at the same web site as the budget package.
http://www.tpbp.mcss.gov.on.ca/login.asp
• Review the policies yearly with Finance Staff, Board of Directors and Auditors.
• These financial policies work together as a connected set.
• Contact the Ministry for clarification.
91
Allocated Central Administration (ACA)
• Includes governing and operating costs
• Does not include program administration costs
• ACA based on entire contract
• ACA allocation should reflect level of activity
• Ministry target for ACA is 10% of adjusted gross expenditures
93
Service Description Schedules (SDS)
• SDS required with:• Full blown contract• New funding line added• When service has changed
• One SDS per detail code• SDS includes:
• Ministry completed section includes service objective, service description, service delivery and accountability/ performance measures
• Agency completed section includes agency’s plan for achieving identified objectives
94
Service Description Schedules (SDS) (contd.)
• Types of SDS:• Agency governance (one per agency)• French Language Services (one per contract; should reference all detail codes
funded)• Pay equity (one per contract; should reference applicable detail codes)• Program SDS (one per detail code)• CAS/VAW collaboration agreement• Cross-sectoral referral agreement• Making services work for people (DS program)
96
ContactsContacts
Budget Submission - Heather Wenk - [email protected] Surveys - Laurie Britton - [email protected] Quarterly Reporting - Daina Tustian - [email protected] Reconciliation - Angela Song - [email protected] Policies - Andrew Aarlaht - [email protected] Central Administration - Cheryl Pinto - [email protected] Description Schedules - Sam Curtin - [email protected]