Funding and Reporting Guide

Transcription

1 Funding and Reporting Guide Revised February 2016

2 Table of Contents 1. MFSP Annual Funding Funding Model and Process Baseline Funding Managements & Administration (M&A) Family Engagement and Community Development Program Delivery a. Information and Education/Awareness... 4 b. Referral and Support/Services... 5 c. Intervention Supplemental Funding... 5 Contingency Funding... 5 Special Project Funding: Quarterly Financial Reporting Year End Reporting Supporting Documents Eligible and Ineligible Expense Eligible Expenses Ineligible Expenses Terminology... 9 Annexes

3 1. MFSP Annual Funding As an organization funded by the Government of Canada, Military Family Services (MFS) receives its corporate allocation of funds annually. Military Family Resource Centres (MFRC), MFS Europe and US receive notice of their funding allocation from MFS annually. Since Annual Funding represents a substantial financial commitment to MFRCs, MFS Europe and US, related funding processes also undergoes extensive review. The purpose of this document is to outline the Military Family Services Program (MFSP) funding model as well as to provide updates on the financial reporting and accountability processes. Reporting and accountability terminologies used in the Funding Model are defined in this guide. MFSP Services provided under the MFSP Parameters for Practice are determined and funded by MFS. At the local level, the Commanding Officer provides facilities, services and materials in support of MFSP Parameters for Practice. The Policy Governing Operation of Personnel Support Programs in the Canadian Armed Forces (A-PS /AG-002) governs the nature and extent of the public support required of the Base/Wing Commander. They are defined as follows: MFSP Services (previously referred to as MFSP Mandated Services) MFSP Site Specific Services Services determined by DND to respond to essential needs of military families that arise from their unique lifestyle, and/or support personal, family and community development. These services will be offered by the MFRCs where demonstrated need exists, and in accordance with the policies outlined in MFSP: Parameters for Practice published by MFS. These services are publicly funded by DND Locally funded family services (from any funding source), consistent with the goals of the MFSP that are outside of MFSP Services. 2. Funding Model and Process The MFSP funding process centers around three core documents the MFSP Request for Funds, Baseline Funding Distribution and Quarterly Reports. Each document captures information about the use of funds and the delivery of services, information which contributes to the overall accountability of the MFSP. Each document must be signed and submitted by the designated authority for each MFRC and MFS Europe and US. Canadian Armed Forces (CAF) personnel may delegate their authority under applicable DND or Non-public Funds (NPF) Delegation of Authority policies. 2 16

4 The designated authority, in accordance with the applicable Memorandum of Understanding (MOU) is as follows: MFRC Boards of Directors for MFRCs in Canada (exception: Yellowknife MFRC) Commander, Joint Task Force North (JTFN) for the Yellowknife MFRC Canadian National Military Representative (NMR) for MFS Europe/US Commanding Officer, Canadian Defence Liaison Staff (Washington)(CDLS[W]) for MFS Europe/US and outreach locations under CDLS(W)command Commanding Officer, Canadian NORAD OUTCAN Staff (CNOS) for MFS Europe/US and outreach locations under CNOS command. MFSP funding is classified into two main categories: Baseline Funding and Supplemental Funding. 3. Baseline Funding Baseline funding is defined as funding required for the core operational functioning of MFSP Services. The baseline funding amount was based on the recent historical average for a centre, plus appropriate allocations for the Family Liaison Officer, Virtual Second Language Training (Rosetta Stone), increase for medical/dental benefits for MFRC employees, travel expenses to MFS sponsored events and CANSOFCOM (if applicable). It does not include funds for project development. This baseline amount established in Fiscal Year (FY) 2014/2015 will be the reference point for future years funding. Using the MFSP Funding Request worksheet, each Centre will confirm if the Fiscal Year adjustment baseline is sufficient, too much or insufficient (see Annex 1 for more details). If the baseline is sufficient, centres reply accordingly. If insufficient, centres are required to provide a detailed justification for variances. Justifications will be assessed by MFS using established review criteria. Upon MFS approval of baseline funding allocations, a Funding Notification Letter will be provided to each location. After receiving the confirmation of baseline funding amount, MFRCs will complete and submit the Baseline Funding Distribution Form. MFS quarterly funding downloads and reports will be based on the cash flow breakdown as submitted in the Baseline Funding Distribution form. Baseline funds will be broken down into the projected cash flow requirement for the entire fiscal year in each of the three (3) categories: 3.1 Managements & Administration (M&A) M&A cost is an expense that is incurred when controlling and directing an organization but is not directly identified with operations. The salaries of executives and general services costs (such as accounting and contracting) fall under this heading. Administrative costs are related to the organization as opposed to expenses related to 3 16

5 individual program costs. To calculate your M&A percentage, total your M&A expenses and divide by the total centre revenue (all sources except full-time licensed childcare). Costs include: a. Management (may be a sliding percentage based on program delivery responsibility); b. Executive Director, Senior Manager, Book Keeper/Finance Manager, & HR staff; c. Administrative (audits, insurance, legal, accounting, payroll, memberships, bank fees, website maintenance, employee benefits); and d. Staff Development for Executive Director, Senior Manager, Book Keeper/Finance Manager, & HR staff. 3.2 Family Engagement and Community Development Family Engagement and community development is a founding principle of the MFSP. It acknowledges the ongoing process of focused growth and change within the military family community. Shared experiences, deliberate partnership collaborations and family involvement contribute to the enhancement of military life. While a philosophical foundation of the MFSP, family engagement and community development related expenses include: a. Community Needs Assessment expenses (CNA); b. Board expenses (training, travel, childcare, admin, etc.); c. Volunteer coordination; d. Volunteer expenses (recognition, development, events, etc.); e. Annual General Meetings (AGM); f. Security checks; g. Travel (professional development for board members, coordinators and staff in support of the Family Engagement/Community Development category, etc.); h. Accreditation; i. Community Partnerships; j. Communications; and k. Staff development for volunteers, volunteer coordinator and Board of Directors. 3.3 Program Delivery The MFSP was developed to respond to the identified needs of military families that arise from the unique characteristics of the military lifestyle. The Parameters for Practice outlines the service and program delivery component of the MFSP. Costs associated with the delivery of the MFSP include: a. Information and Education/Awareness Welcome and orientation; Information; 4 16

6 Education programming (parenting, psychoeducational, deployment, financial, etc.); Personal development; and Staff development for program staff. b. Referral and Support/Services Deployment support; Veteran Family program support Referral to community services; Employment services; Educational support; Community integration; Activities for children and youth; Healthcare referral; Outreach; Assessment; Casual Child Care and Interprovincial transferability (specialists and special needs). c. Intervention Counselling (psychosocial, mental health treatment services, etc.); Emergency Child Care; Crisis support; and FLO. 4. Supplemental Funding There are two types of supplemental funding; Contingency Funding and Special Project Funding: Contingency Funding: Contingency Funding is defined as additional funds that are required to address new and/or unforeseen requirements. These funds are allocated for a specific or ongoing requirement resulting from operational or community changes that were unforeseen, or are a result of changes in family or Base/Wing requirements. Contingency Funding may be time-specific or an ongoing requirement that may be incorporated into the future baseline funding allocation. Funds may be requested at any time (open call) using the MFS supplied guidelines to be completed as an official MFRC letter (see Annex 4 for more details). Funds must be reported quarterly on a separate reporting form and cannot be retained if unused (see Annex 5 for more details). Approval of Contingency Funding will be based on merit of request on an as funds permit basis. 5 16

7 Special Project Funding: Special Project Funding are funds for special initiatives, new programs or project trials that are generated by MFRCs or at the request of MFS and have a specific start and end date. Request must be submitted using the MFS supplied guidelines and completed as an official MFRC letter (see Annex 6 for more details). Management of project funding will be based on a 'Contract for Service' concept with performance measurements and deliverable requirements embedded in the approval and funding allocation letter. Approval of project funding will be based on merit of benefits to families and on an as funds permit basis. Appropriate applications may be held until funds are available. Special Project Funding must be reported at the end of the contractual agreement using the Special Project Assessment Report. Special Project funds will not be included in the yearly allocated funds (see Annex 7 for more details). MFRCs will be required to provide a detailed report on how the funds were spent and the project outcomes for review by MFS. 5. Quarterly Financial Reporting Submission of quarterly financial reports will continue as per Treasury Board requirements; however, a revised Quarterly Financial Report form (at Annex 2) replaces the previous quarterly financial and performance report. The Quarterly Financial Report will be streamlined; reporting on only the three main categories as outlined on the Baseline Funding Distribution Form. Performance indicators and/or statistics will no longer be captured on the Quarterly Financial Report and will instead be reported separately at year end on the MFRC Service Delivery Data report. The total cost of all MFSP related service delivery must be reported for each quarter. The variance will be calculated automatically and an explanation for the variance will be required when for any variance that is greater than 5%. A significant change in the new funding model is the inability to retain a percentage of non-expended or surplus funds. Any surplus funds identified on the Quarterly Financial Report may be reduced at the next quarterly download unless justification for exceptional circumstances to retain funds is provided and accepted by MFS. 6 16

8 6. Year End Reporting The Year End Reporting form (at Annex 3) will report other sources of funding. This report will allow MFS to track all additional funding used in support of the MFSP delivery to provide a more realistic report on the true cost of the MFSP at both the local and national level. The most recent Community Needs Assessment (CNA), Board of Directors list, organizational chart, Audited Financial Statement and Annual General Meeting (AGM) report must all be submitted with the final year-end submission. The M&A funding ratio will also be required. The Year End report captures information for other sources of funds used to support the delivery of mandated MFSP services. Total MFS refers to the total amount received to deliver MFSP Services (including all supplemental funding); Total Local Public refers to public funds obtained from your local Base/Wing; Total Non-public refers to Non-Public Funds obtained from your local Base/Wing; Total User Fees refer to the amount of funds raised by charging users for activities or services; Total Grants refer to all other funds including government grants, foundation grants etc.; and Total Fundraising/Donations and Sponsorship refers to the amount of funds raised through fundraising and or donations and funds received for sponsorship for events and/or donations. 7. Supporting Documents The Memorandum of Understanding (MOU) has been revised and streamlined to more accurately reflect the new three-year funding cycle. Local Supplemental Agreements or Service Level Agreements will still be required annually to compliment the MOU. The following documents must be provided as part of the Year End Reporting submission: Community Needs Assessment (CNA): provide the combined PSP and MFRC CNA as per CFMWS requirements. The organizational chart: include all positions in the organization, and clearly identify those for mandated services and the FTE associated with each. Employee names are not required. An updated list of all Board of Directors/Advisory Committee and their positions. Audited Financial Statement and Annual General Meeting (AGM) Report. 7 16

9 8. Eligible and Ineligible Expense The following are identified eligible and ineligible expenses that can be covered by Public Funds received for the delivery of the MFSP: 8.1 Eligible Expenses: a. Program coordination and delivery wages and benefits (RRSP, medical, dental, life insurance, AD&D); b. Mandatory employer related costs (EI,CPP, Workers Compensation, all other provincial requirements; c. Professional development including professional fees; d. Programs as per MFSP Parameters for Practice; e. Food; f. Transportation; g. Fundraising; h. Service to foreign military (as per local agreements); i. Supplies not covered by local base funding; j. High Risk Activity Insurance; k. Third party contracts and contractors etc.; and l. Staff travel 8.2 Ineligible Expenses: a. Site specific, full-time day care operations are ineligible however, childcare in support of MFSP Services such as Emergency Child care is eligible; b. Capital asset expenses covered by CFP 110; and c. Civilian access to programs and facilities (exception to families of the fallen and programs not subsidies by MFSP e.g. user fees, grants, donations etc.). MFS will be transitioning all MFRCs to a three (3) year funding process beginning with the MFRCs participating in the Funding Working Group for fiscal year (FY) 2015/2016 (Central Saskatchewan, Valcartier, Moose Jaw, Petawawa, Edmonton, NCR, Wainwright, Halifax and, Comox). Half of the remaining centres will be transitioned in FY 2016/2017 and the remainder in FY 2017/2018. This three year cycle will correspond to a proposed three-year Memorandum of Understanding (MOU) between DND and MFRCs. All relevant updated documents and forms to facilitate the funding process can be found on the MFS website under Funding Central

10 9. Terminology Baseline Funding & MFSP Funding Request Worksheet. Economic Factor Baseline Funding Distribution Form Quarterly Reports Supplemental Funding Contingency & Special Projects Variance Surplus Core operational funding for MFSP program delivery expenses. Baseline funding, established in FY 2015/16 is based on historical core operational funding and includes FLO, Rosetta Stone, extension of medical and dental MFRC employee benefits; CANSOFCOM and MFS sponsored travel and participation expenses. A MFSP Funding Request worksheet is required to outline the requirements for the FY along with justifications for changes to baseline amounts. The economic factor is a government established rate that may be applied to the annual Baseline Funding. The rate may fluctuate from year to year. The rate is based on financial forecasting information and it is subject to change. Once baseline funding is determined and confirmed through the Funding Allocation Letter, the next reporting requirement is for the completion of the Baseline Distribution Form. In this process, the baseline funding will be broken down into the projected cash flow requirements for the entire FY as per the three categories: M&A, Family Engagement/Community Development and, Program Delivery. Treasury Board guidelines requires the submission of quarterly reports at the end of each quarter: Q1 July, Q2 Oct, Q3 - Dec, Q4 May. The Quarterly Report Form is divided into three categories: M&A, Family Engagement/Community Development and, Program Delivery. Non-baseline allocations to address new or unforeseen requirements will be divided into two categories Contingency Funding and Special Projects Funding. Contingency Funding is allocated at the request of an MFRC and may be for a time specific or an ongoing requirement as a result of operational or community changes. Special Projects Funding is for new initiatives, new programs, or project trials that are generated through the MFRC or at the request of MFS. Rationale for variances will be required for any variance that is greater than 5%. Non-expended funds may not be retained. Surplus funds identified on the Quarterly Financial Report will be reduced at the next quarterly download unless justification for exceptional circumstances to retain funds is provided and accepted by MFS. 9 16

11 Annexes Annex 1 Sample of MFS Request for Funds worksheet MFRC: Mandated Services Allocation Family Liaison Officer Virtual Second Language Training Increase Employment Benefits Total Baseline for FY 15/16 Projected Baseline - MFSP Funding Request FY 2015/2016 Requested Baseline Variance Justification of Variance $ Travel to MFS 's sponsored activities Economic Increases New/Additional continuing Requiremen Ongoing in-year funded Requirements: Baseline total Request for FY 15/16 The information contained in this request for funds is accurate and complete and a motion approving this request for funds has been passed by the Board of Directors. Name: Position: Date: The complete form is due to MFS no later than 11 Feb 15. Please send the completed form (in Excel format not PDF) to Yvonne lauriault at Yvonne.Lauriault@forces.gc.ca 10 16

12 Annex 2 Sample of Quarterly Financial Reporting MFSP Quarterly Financial Report - FY / PSFM Rapport financier trimestriels AF Quarter 1 Report (1 Apr to 30 Jun 15) / Rapport 1er trimestre (1 avr au 30 juin 15) MFRC Name / Nom du CRFM: Management & Administration / Gestion et administration Projected / Variance / Prévisions Variation (note 1) Actuals / Réels Family Engagement & Community Development / Développement communautaire & engagement envers les familles Projected / Prévisions (note 1) Actuals / Réels Variance / Variation Program Delivery / Prestation des programmes Projected / Prévisions (note 1) Actuals / Réels Variance / Variation Due date: 31 Jul 15 / Date d'échéance: 31 juil 15 Projected / Prévisions Actuals / Réels $ % ###### ###### ###### ###### Total Variance / Variation Rationale for Variance is required for any variance that is greater than 5% / Un rationnel doit être fourni si la variation est de plus que 5%. Management & Administration / Gestion et administration #DIV/0! Family Engagement & Community Development / Développement communautaire & engagement envers les familles Program Delivery / Prestation des programmes #DIV/0! #DIV/0! I attest that the information contained in this Quarterly Report is accurate, complete and final. / J'atteste que les informations contenus de ce rapport trimestriel est exact, complet et final. A motion approving this Quarterly Report has been passed by the Board of Directors. / Une motion approuvant le présent rapport trimestriel a été adoptée par le conseil d'administration. This report is submitted on behalf of the Board of Directors by / Le soussigné soumet ce rapport au nom du conseil d'admininstration Name / Nom: Date: ED / DG Signature Name & Title/ Nom & Titre: Date: Signature Note 1: Projected amounts must be the numbers that you reported in your MFSP Baseline Distribution and can not be modified. Note 1: Les montants pour prévisions doient être les chiffres que vous avez fournis dans votre distribution du financement du PSFM et ne peux pas être modifié. Note 2: Financial reports cannot be modified after submitted to MFS. Please ensure the submitted copy is the final version. Note 2: Ce rapport financier ne peut pas être modifié après avoir été envoyé à SFM. SVP s'assuré que la copie envoyé est la version finale Note 3: Two copies need to be sent to MFS; one in PDF format with the signatures and one in Excel format to: MFS_Finance-Finance_SFM@forces.gc.ca Note 3: Deux copies doivent être envoyé au SFM; une en format PDF avec les signatures et l'autre en format Excel à: MFS_Finance-Finance_SFM@forces.gc.ca 11 16

13 Annex 3 Sample of Year End Reporting Form MFRC Location: Year End Reporting Form FY Date: Total MFS Total MFS Supplemental Total Local Public Total Local Non- Public Total User Fees Total Grants Total Fundraising, Donations & Sponsorships Total $ 20, $ 5, $ - Note: Please provide the total amounts related to delivering the MFSP (including all supplemental funding). DO NOT include day care or medical centre operation expenses or revenue. As per MOU definition:"mfsp services determined by DND to respond to the essential needs of CAF families that arise from their unique lifestyle, and/or support personal, family and community development. These services will be offered by the MFRCs where demonstrated need exists, and in accordance with the policies outlined in the MFSP: Paramaters for Practice published by MFS. The Management & Administration (M&A) funding rationale is required. To calculate the M&A percentage, total your M&A expenses and divide by the total centre revenue. Simply add your M&A total and the formula will generate the percentage: M&A Amount: $ 5,000 MFS+Contingency $ 25,000 M&A % 20% Supporting Documents required with submission: Board of Directors List Org Chart Date of Annual General Meeting (AGM): Date of Submitted AGM Report to MFS: Authorized Signatures and Attestation: Audited Financial Statement (AGM Report) I attest that this information contained in this report is accurate and complete. Executive Director MFRC Board Chair 12 16

14 Annex 4 Sample of Supplemental Funding Request Contingency Contingency Funding is defined as additional funds that are required to address new and/or unforeseen requirements. These funds are allocated for a specific or ongoing requirement resulting from operational or community changes that were unforeseen, or are a result of changes in family or Base/Wing requirements. Please complete the following questionnaire and submit on official MFRC letterhead with authorized signatures (Executive Director and Board Chair). MFRC Location: Date: Fiscal Year for which funds will apply: / 1. Please describe the event(s) or circumstance(s) that merits contingency funding consideration. 2. How will the funds address these events or circumstances? 3. What are the expected outcomes for families? 4. Budget: Please provide a detailed budget for the requested amount

15 Annex 5 Sample of Supplemental Funding Financial Report Contingency Funds MFSP Supplementary Funding - Contingency Funds FY / PSFM Financement supplémentaire - Fonds de prévoyance AF Quarter 1 Report (1 Apr to 30 Jun 15) / Rapport 1er trimestre (1 avr au 30 juin 15) Name (s) of contingency funding reporting in this Quarters / Nom (s) des fonds de prévoyance rapporté dans ce trimestre: Total Projected / Prévisions (note 1) MFRC Name / Nom du CRFM: Management & Administration / Gestion et administration Family Engagement & Community Development / Développement communautaire & engagement envers les familles Variance / Actuals / Réels Variation($) Projected / Prévisions (note 1) Actuals / Réels Variance / Variation($ ) Projected / Prévisions (note 1) Actuals / Réels Variance / Variation($ ) Projected / Prévisions Actuals / Réels $ % #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! I attest that the information contained in this Quarterly Supplemental Funding - Contingency Fund is accurate, complete and final. / J'atteste que les informations contenus de ce rapport trimestriel de financement supplémentaire - fonds de prévoyance est exact, complet et final. Due date: 31 Jul 15 / Date d'échéance: 31 juil 15 Program Delivery / Prestation des programmes Total Variance / Variation A motion approving this Quarterly Supplemental Funding - Contingency Fund has been passed by the Board of Directors. / Le conseil d'administration a approuvé ce rapport trimestriel de financement supplémentaire - fonds de prévoyance. This report is submitted on behalf of the Board of Directors by / Le soussigné soumet ce rapport au nom du conseil d'admininstration Rationale for Variance is required if total variance is greater than 5% / Un rationnel doit être fourni si la variation est de plus que 5%: Name / Nom: Date: ED / DG Signature Name / Nom: Date: Signature Note 1: Contingency Fund amount received during this reporting quarter can be inputted over the remaining quarters. Note 1: Montant des fonds de prévoyance reçus au cours de ce rapport trimestre peut-être projeté sur les autres trimestres. Note 2: Financial reports cannot be modified after submitted to MFS. Please ensure the submitted copy is the final version. Note 2: Ce rapport financier ne peut pas être modifié après avoir été envoyé à SFM. SVP s'assuré que la copie envoyé est la version finale Note 3: Two copies need to be sent to MFS; one in PDF format with the signatures and one in Excel format to: MFS_Finance-Finance_SFM@forces.gc.ca Note 3: Deux copies doivent être envoyé au SFM; une en format PDF avec les signatures et l'autre en format Excel à: MFS_Finance-Finance_SFM@forces.gc.ca 14 16

16 Annex 6 Sample of Supplemental Funding Request Special Project Special Project Funding are funds for special initiatives, new programs or project trials that are generated by MFRCs or at the request of MFS and have a specific start and end date. Please complete the following questionnaire and submit on official MFRC letterhead with authorized signatures (Executive Director and Board Chair). SPECIAL PROJECT INFORMATION MFRC Location: Date: Name of proposed project: Contact details of person(s) responsible for project: Project start date: Project end date: Fit Please describe the specific need(s) you have identified and wish to address through this project. Explain how your project fulfills an identified need for military families in your community. Impact Who will benefit from this project? Please provide a description of your intended demographics and include the direct and indirect impact to this audience. Reach How will you promote this project to your community? List all community partners and their involvement in this project. Expected Outcomes What are the goals / expected outcomes of this initiative? How will you measure its success? How do you plan on collecting feedback from participants (i.e. surveys, program evaluations, etc.)? Sustainability How do you plan to keep the project active beyond the time period covered by MFS funding? Budget Please provide a detailed budget for the requested amount including identifying any other sources of funding and any other source of revenue (e.g. user fees) for this project

17 Annex 7 Sample of Special Project Assessment Report MFRC Location: Name of Project: MFRC OPI : Start Date: End Date : Submission Date: Special Project Assessment Report FY 15/16 MFS OPI: Project Objectives Were the project objectives as defined in your application met? If no, please explain: Yes No Was participant feedback collected? Yes No Not Applicable If yes, what method (s) was used and what is the summary of the results? Project Details # of adults impacted # of children impacted # of youth impacted # of volunteers involved # of volunteer hours Method of Advertising Social Media Program Guide Website Poster Electronic Board Newspaper Newsletter/e-newsletter Other (specify) Comments Admininstrative Project Only DWAN Not Required 16 16