BUDGET POLICY DOCUMENT Housing First Only
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1 BUDGET POLICY DOCUMENT Housing First Only Upon reading this document, please sign the Declaration Section at the end of the document and submit the signature page as part of your application. Electronic signatures are acceptable. A PDF of the signed form is also acceptable. Homelessness Partnering Strategy Project Budget Conditions General Policies 1. Only the Portion of the Cost which Directly Delivers or Administrates HPS Activities, Outputs and Outcomes that are in the Logic Model May Be Charged to HPS Some costs will be shared with the organization s non-hps activities. This balance may range from 0 to 100%, but whatever the ratio, it must be applied to each cost as appropriate. HPS VCF staff clarify this issue with each proposed cost. The balance of HPS activities, outputs and outcomes, to non-hps must be clear with each proposed cost. The HPS activities, outputs and outcomes are those of the HPS CE approved logic model. Any costs which are attributed to activities, outputs or outcomes funded by non-hps sources, or are not delivering activities, outputs and outcomes of the HPS logic model, must be proportionately charged to HPS. The ratio charged to HPS must be referenced in each cost and is subject to CE manager approval. 2. Administration Costs May Not Exceed 15% of the Total Project Budget HPS Terms and Conditions require that all project administration costs are no more than 15% of the total project budget. The 2016 RFP budget application forms automatically proportion the categories which fall under the administration costs to overall project costs to flag to applicants if their proposed budget does not respect this before submission. All costs regardless of the policy must be justifiable and clearly associated with the activities eligible in the category of the application. Some costs listed in administration are similar to those listed under direct project costs and capital assets. These costs must be queried with the applicant to confirm their purpose, and final budget modified if necessary to ensure an accurate ratio of administrative to non-administrative costs. VCF HPS staff analyze the proposed costs under administration and non-administration categories, and clarify that the costs proposed under non-administrative categories are not administrative costs, and confirm that the 15% threshold is not exceeded. General Cost-Specific Conditions, by Cost Category 1. Direct Project Costs - Staff Wages, MERCS, and Benefits (Administration and Direct Project). 1. Number of HPS-funded staff shall be relative to HPS funded program participants and participant costs.
2 2. Portion of staff wages charged to HPS should be commensurate with the portion of staff time invested in the HPS outcomes to non-hps outcomes, and the budget signed in the HPS Contribution Agreement. 3. Wages shall be relative to the qualifications, sector standards and services required of the incumbent. 4. Wages shall cover remunerations directly to staff involved in the delivery of the project, such as front line staff and their supervisors. 5. Proposed wage rates exceeding the guideline limits (Or point #3) requires review and approval from the HPS Community Entity prior to signing the HPS Contribution Agreement. 6. Benefits will vary from each agency, however, the overall policy is that Mercs and Benefits combined cannot exceed 22.5%, unless the position falls under a collective agreement with a union, however the collective agreement must be submitted with the application before the deadline. This documentation must include the collective agreement, the rates of pay, and the benefits schedule or grid. 7. Claims for Canada Pension and Employment Insurance.Calculations available using CRA s Payroll Deductions Online Calculator 8. EI and CPP based on employer portion via current rates CPP= 4.95% EI=2.63% (note to get EI take current employee portion and multiply it by 1.4, CPP is 50/50 split between employee and employer). 9. WCB premium must be calculated in accordance with the industry rates specified by Work Safe BC and in consideration of the applicable industry experience rating. Information in Form 2A must be referenced in determining the WCB rate. 10. Vacation standards are between 4-6%, but can go as high as 8% based on seniority of staff (again this would have to be justified with agency policies and seniority of staff proposed). 2. Direct Project Costs Client Specific Costs 1. Housing First only: Emergency Housing Funding a) Refer to all conditions stated in the Guide I b) The cost reimbursable may not exceed $450 per client per month and can be provided for a maximum of one year per client (except in exceptional circumstances approved by the HPS CE) c) Costs are emergency assistance allocated on a client by client basis, and not offsetting facility costs for housing d) Costs are only for rent as defined in Guide I and must be made payable to a third party and not to the client directly. Cannot be used to fund 100% of a client s rent e) Clients must be eligible prior to administering the funds f) You will have to have documentation of clients connection to permanent housing subsidies and permanent housing as supporting documentation for costs claimed g) Emergency housing funding cannot be used for interim housing h) Reimbursed funds that are found not to comply with the conditions will be deducted from future claims as with any HPS line item i) EHF budget request cannot exceed 50% of your HPS budget
3 2. Portion of training charged to HPS should be commensurate with the portion of training invested in the HPS outcomes to non-hps outcomes. 3. Training participant fees: this is for clients to attend general skill-building and pre-employment support and self-sufficiency related training in support of clients to achieve project outcomes. Must reflect proposed activities in the project logic model and narrative. 4. Training under client-specific costs may not include : a) Participant fees for training offered by the applicant organization (for externallyoffered training only. Costs of in-house training may be cited under materials and supplies and/or professional fees, contractors or others as appropriate.) b) Employment activities that are normally delivered by other federal, provincial or territorial labour market programs c) Job wages for clients d) Salary for a full-time teacher to provide an alternative to provincial or territorial education e) Tuition f) Workplace skills development g) Apprenticeship grants h) Child care, bus passes, clothing or equipment in support of a training or educational program 5. Materials and supplies would include items provided to or used by clients through the HPSfunded program, including courses, skill development, pre-employment, etc. This may include food, laundry supplies, cleaning supplies, personal or household items, clients would be provided items as part of an activity to achieve outcomes other than provision of basic needs (would appear under the Client living expenses). Must not include: a) Harm reduction supplies such as needs, alcohol, drugs, substitutes of the same, etc... b) Materials and supplies for office use (related costs must be moved to Direct Project Costs : Other 6. Recipients must clearly link client travel & transportation to the contracted activities and outcomes in the logic model, and may not include staff or volunteer travel. Staff and volunteer travel must be cited under Direct Project Costs: Other - Travel: Staff, consultant and volunteer travel as per staff volunteer travel claims 7. Housing First only: Materials and supplies II (apartment set-up costs) HPS funding recipients must state in their project budgets unit costs and anticipated frequency of costs for the following: a) These are one-time costs at time of move-in only b) Renter s Insurance for each client connected to permanent housing with HPS Housing First funds, for up to $250 / year per client, which can move with the client at rehousing c) damage deposit or security deposit, d) furnishings under $1000 per item (dishes, small furniture) e) Applicant must provide break-down of amount per client and number of clients expected to serve, as a rationale for the amount proposed and aligned with project outcomes proposed or negotiated. f) Apartment set-up - related furnishings over $1000 may be proposed in capital assets.
4 8. Client living expenses include food, clothing, personal and household items that remain with the client. May also include cost of food/beverage items when meeting clients in community. (Client portion only). 9. Housing First only: Client living expenses recipients must present the unit costs and anticipated frequency of costs in their budget for the following: a) Basic groceries, one-time cost at time of move-in only b) Basic supplies, one-time cost at time of move-in only c) Costs associated with provision of basic or urgent needs on an ongoing basis are not eligible. 10. Participants MUST NOT use HPS funds to make direct payments to clients. (For example, in the case of a rent payment to avoid eviction, the Recipient would reimburse the landlord directly). 11. Dependent care includes care costs of dependents for the time that a client is participating in a session, or class, or workshop. Receipts for actual expenditures for dependent care must be attached to the claim, and each receipt must specify the date and hours worked on each day, the name and address of the caregiver and the names of the dependents cared for during the claim. HPS will reimburse a rate of $8 per hour for one child or adult (maximum $80 per day), and a rate of $15 per hour for two for more children or adults (maximum $150 per day) regardless of care Recipient type (i.e. facilities, nannies, general babysitter, etc.), for expenses incurred for dependent children or adults during scheduled meetings, Or for when HPS eligible clients are participating in activities related to achieving project outcomes (e.g. client is looking for housing with worker and has a babysitter watch child for 2 hours while doing housing search). 3. Professional Fees 1. Contracts of $25,000 or greater (typically has greater value due to length and depth of services). Smaller value contracts must be moved to Direct Project Costs : Other: - contracting 2. Includes employment specialists working under contract for the applicant, providing guidance to clients to support connection to the labour market, or specialists working under contract for the applicant to coordinate client discharge to support project outcomes. 3. Portion of professional fees charged to HPS should be commensurate with the portion of the time invested in the HPS outcomes to non-hps outcomes. 4. May not include administration-related professional fees. 5. All consulting rates must be assessed for fair market value. 6. Rates above $85 per hour must demonstrate a rationale for the rate, which will be subject to CE manager approval. 7. Clear plan to procure professional services in a fair and transparent process must be in place. 4. Direct Project Costs: Other 1. Rent and Lease a. The portion of rent and lease costs under Direct Project Costs must be the location(s) where the HPS project outputs and outcomes are directly delivered, and must be proportionately charged to HPS with respect to the balance of HPS to non-hps activities.
5 The portion of rent and lease costs for locations where administration of HPS activities, outputs and outcomes takes place, must be moved to administration costs. b. Costs for office rent or lease must be based on need for staff and volunteers to deliver HPS activities, outcomes and outputs. c. Any portion of rent and lease for HPS purposes, which are executive or program management rent and lease costs, must be removed and moved to administration costs. d. The maximum allowable rate shall not exceed the average commercial rate in the community where the project is offered. 2. Professional Development: for project staff where training directly affects the delivery of the project outcomes. a. Must be justified and clearly linked to an activity b. Includes courses such as crisis intervention, motivational interviewing, disability-related issues, anti-oppression, conflict resolution, and cultural sensitivity training. c. Must not be part of routine development courses required by the organization's policies. d. Number of staff, type of course / training & how it enhances delivery of the project outcomes must be demonstrated by applicant e. Routine development courses required by organization's policies, and other administrative or management related professional development must be excluded from this cost category, but may be included in category 2B: Administration Services. All HPS Contribution Agreement holders must demonstrate a fair and transparent process in procuring goods and services. 3. Contracting: may include limited short contracts for facilitators or resource persons to assist in client social integration activities. a. Recipient confirms that any contracting cited in this category that directly contributes to project outcomes, and/or serve administration purposes or related to 'head office' or a central office, must be moved to category 2B: Administration Services. b. May not include regular cleaning and general maintenance of client housing (ineligible cost). 4. Materials and office supplies: a. Must be required to deliver project outcomes. b. Materials and supplies that do not directly contribute to project outcomes, and are related to the administration of the project or related to 'head office' or a central office, must be excluded here & if eligible, moved to category 2C: Administration Infrastructure. 5. Equipment: lease, rental or purchase (less than $1000) necessary for delivery of project outcomes, include applicant owned equipment. a. Includes computers, fax machines, etc.; meter charge for photocopies. b. May not include repair and maintenance cost items that are administration related - must be moved to Administrative Costs if eligible 6. Technology: may include computer software, (not computers this must be listed under assets) a. Must directly contribute to project outcomes (i.e. housing search) b. Technology that does not directly contribute to project outcomes and supports administration of the HPS portion of project must be moved to the administration category
6 c. Computer software and license costs may be allowed no more than once every three years. d. Costs for software and licenses are permissible only if directly related to the delivery of the HPS project. e. Costs for software and licenses often related to head office operations such as accounting cannot be made under this heading unless it can demonstrate that the software or license is directly tied to an activity being offered under the project. 7. Travel - Staff and Volunteer a. Staff and volunteer travel must be directly related to the delivery of the project (as with all costs), and does not include client travel costs. b. HPS VCF staff will confirm that staff and volunteer travel costs are cited separately in the budget form. c. Staff and volunteer travel costs may be estimated however the estimate must clarify the purpose of the travel and provide estimated breakdowns accordingly. d. Staff or volunteer travel that is related to administrative (management) meetings, or to head office or central office, must be excluded here, and moved to Category 2B: Administration Services e. Mileage rates must be in accordance with the Treasury Board guidelines See National Joint Council - Rates and Allowances for current rates. These rates change quarterly. GST is embedded in travel rates and your GST rebate portion must be removed from any claims, even if your agency charges below the Treasury Board rate. f. Staff travel can include mileage (personal vehicle or a log showing HPS use of company vehicle), parking, tolls, and use of bus tickets/passes for staff to travel. Please note there is no GST in bus tickets/passes or tolls, but there is GST in mileage and parking. Your GST rebate able portion must be removed from any claims. Gas and vehicle maintenance are not eligible expenses. 8. Printing, Internet, telephone, postage, courier fees: must support delivery of project outcomes. g. Staff must clarify if the cost is to support general communications of the project and not directly delivering project outcomes, which may be cited under category 2B: Administration Services. h. HPS will cover internet installation costs and monthly fees that are exclusively related to the delivery of the project. The portion of the cost or fee that directly delivers project outputs, the cost may appear under Direct Project Costs. The portion of the cost that supports the administration of the HPS outputs must be cited under administration. 9. Memberships (Professional and Organizational) 1. HPS will cover only the membership fees of accredited staff directly involved in the delivery of the project, where the fees are levied by local affiliations. 2. HPS will cover the cost of annual permits and licenses required to operate the project. 10. Advertising 1. Advertising costs may only support the delivery of HPS outputs. The following examples would fall under administration services: i. recruiting project staff,
7 ii. printing of business cards, iii. Yellow Pages ads, iv. newspaper advertisements, v. costs for setting up a website, vi. Signage for a new project. 2. Cost of maintaining an HPS project webpage is an administration cost. 3. Advertising costs that are personal are not allowable. 4. Costs for temporary signs are considered advertising. Costs for permanent signs (that last more than a year) are an asset. 5. Costs for help-wanted ads are allowable, but they are not considered advertising and must be cited in the administration portion contracting of the budget. 11. Reference Materials: HPS will cover the reasonable cost of purchasing books, magazines and newspapers related to the project or profession of project staff. 12. Costs Related To Transition or Wind-Down 1. HPS will cover transition and wind-down costs directly related to the project rather than the organization. Transition and wind down costs may include: a) staff severance; b) early termination of lease penalties; c) license transfers d) training of new Recipient; and e) Asset recovery. 2. In all cases, costs must be clearly tied to the sustainability / wind down plan for eligible activities proposed in the logic model. 13. Utilities: includes hydro, gas. Excludes internet, telephone, which if eligible, must be moved to respective categories. 5. Direct Project: Capital Assets 1. No Limit in Housing First service projects. 2. All capital assets must be rationalized and clearly linked to the activities. 3. Capital assets which serve purposes other than the HPS portion of the project must be proportionately charged to HPS. 4. Capital asset costs, including furniture, computers and other office equipment must be directly related to the project and the work of staff and volunteers. 5. Claims for workspace and computers must not duplicate recent claims that are three years or less, or replace existing assets that are three years old or less and in working condition. 6. In the case of Housing First projects, an unbudgeted asset may be claimed and approved if the asset is to accommodate project enhancements, subject to the discretion of the CE manager. 7. Capital assets purchase is not eligible for administrative purposes. 8. Capital assets may only be leased for administrative purposes, which must be presented in the administrative portion of the budget. 9. Capital assets are only eligible when justified and need clearly demonstrated to deliver outcomes for the HPS funded portion of the project. 6. Administration Services
8 Applicants for HPS funds may propose costs for part of their centralized administration costs incurred for "main office", "head office" operations of the Recipient, which administrate the delivery of the HPS project through overall organization governance, management, planning, finance, communications, human resources and information technology. 1. Any administration cost cannot exceed the proportion of HPS contribution to the organization s total revenue shown on its most recent balance sheet or income statement. 2. Staff wages, MERCs and benefits claims cannot exceed the proportion of HPS related wages MERCs and benefits to the total organizational wage, MERCs and benefits shown on the organization s balance sheet. For example, if HPS contributes 10% of the total organization wage bill on the balance sheet or income statement, HPS cannot be asked to pay for 20% of the wage portion of the organizational infrastructure costs. 3. Professional fees May include audits, legal and consulting fees that are directly related to the project. (Please note if HPS portion is less than $25,000 these fees and associated budget notes fall under contracting). a. All consulting rates must be assessed for fair market value. b. Portion of professional fees charged to HPS should be commensurate with the portion of the time invested in the HPS outcomes to non-hps outcomes. c. Rates above $85 per hour must demonstrate a rationale for the rate, which will be subject to CE manager approval. d. Audit fees shall be incurred when requested by VCF HPS staff, e. Audit costs shall not exceed 1% of total project cost. Any amount in excess of this shall be authorized by the CE manager. i. Clear plan to procure professional services in a fair and transparent process must be in place. 4. Professional development: a. basic training needs as per organizations' existing policies or relevant public policies and administrative or management professional designations b. applicable organizational policy document required c. Includes health and safety, first aid, CPR. 5. Technology: maintenance for information and technology equipment only, not internet or phone. Purchase for administration purposes ineligible. 3. Travel: Travel for meetings, a head office, board meetings and other travel necessary for project administration but not directly delivering project outcomes. See notes above re: rates and GST. 6. Printing: Includes brochures, business cards, letterhead for the HPS-funded project. 7. Internet and telephone for administration of the HPS-funded purpose of the project. Includes webhosting fees. 8. General insurance (e.g. directors liability insurance); 7. Administration Infrastructure 1. Rent and Lease a. The portion of rent and lease costs for locations where administration of HPS activities, outputs and outcomes takes place, may be proposed under administration costs.
9 b. Costs for office rent or lease must be based on the proportion of administrative resources invested in HPS to non-hps activities, outcomes and outputs. c. Any portion of rent and lease for HPS purposes, which are executive or program management rent and lease costs, must be removed from other categories and moved to administration costs. d. The maximum allowable rate shall not exceed the average commercial rate in the community where the project is offered. e. The maximum allowable amount shall not exceed 18% of the total wages and benefits claimed for staff. 2. Equipment a. Only maintenance cost can be claimed under this heading. Purchase of equipment for HPS project administration is ineligible. DECLARATION I/We certify that the above information has been read and understood and further queries will be directed to our HPS Project Officer upon contracting. LEGAL SIGNATORY NAME (IN BLOCK LETTERS) POSITION ELECTRONIC SIGNATURE DATE
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