SERVICE MANAGER ANNUAL INFORMATION RETURN INTRODUCTION
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1 SERVICE MANAGER ANNUAL INFORMATION RETURN (Updated January 2013) INTRODUCTION How to use the Guide The Guide provides the Service Manager with instructions and guidance to assist with the preparation of the Service Manager Annual Information Return (SMAIR). The Guide is divided into four sections: Page Introduction 1 Responsibilities of the Service Manager 2 Accounting and Administrative Requirements 3 o Completion of the SMAIR What is the purpose of the SMAIR? The SMAIR is a summary of the certain selected financial, operating and statistical information for the fiscal year. The province uses this information for: Assessing the Service Manager's compliance with the Housing Services Act, 2011 (HSA) Reporting to Canada Mortgage and Housing Corporation (CMHC) Who must prepare the SMAIR? All Service Managers shall prepare the SMAIR. There is only one version of the SMAIR. 1
2 When is the SMAIR due? The SMAIR is a report on the period from January 1 to December 31. The SMAIR must be submitted with all pages completed by March 15 th of the following calendar year. Where is the SMAIR filed? SMAIRs are filed with the Ministry of Municipal Affairs and Housing (MMAH). SMAIRs shall be filed electronically as directed by MMAH. Who should you contact for assistance? If you have any questions regarding the completion of the SMAIR please contact MMAH. Questions may be submitted to smair@ontario.ca RESPONSIBILITIES OF THE SERVICE MANAGER The Service Manager is responsible to ensure their responsibilities as outlined in the HSA are fulfilled. For purposes of year-end reporting and the SMAIR, the Service Manager is responsible for preparation of the SMAIR, including: Ensuring a representative sample of housing provider files are used to supply the financial information on page 4 of the SMAIR; Ensuring that, to the best of its knowledge and belief, the assertions made in the Representation Report are true and correct; Ensuring the accuracy of all other information in the SMAIR; Providing any other information requested by MMAH in connection with the review of the SMAIR; Submit the SMAIR, signed on behalf of the Service Manager by one representative of the Service Manager no later than March 15 th of each year. 2
3 ACCOUNTING AND ADMINISTRATIVE REQUIREMENTS COMPLETION OF THE SERVICE MANAGER S ANNUAL INFORMATION RETURN The Service Manager s Annual Information Return (SMAIR) is a summary of the Service Manager's funding and administration of transferred housing programs and projects. The SMAIR consists of the following forms: Page Details 1 Identification 2 Service Manager Representation Report 3 Schedule of Funding 4 Combined Statistical Information 5 SHRRP (Social Housing Renovation and Retrofit Program) 6 Service Level Standards 7 Centralized Waiting List Information/Strong Communities Rent Supplement Program 8 Housing Allowance/Rent Supplement Annual Reconciliation Schedule 1 - Identification The identification section includes basic identification data including the designated contact person. The contact person identified will be the individual to be contacted by MMAH if there are questions concerning the SMAIR. Each Service Manager must fill in corporate information including Service Manager name, I.D.number, address and mailing address (if different), the number of provider s reporting by each program type (listed below), Service Manager contact name and position, telephone number, fax number and address. The form needs to be signed and dated by the senior staff person responsible for social housing at the Service Manager at the bottom of the page. 3
4 The following program types are to be included in this report. The Service Manager is to indicate the number of providers reporting over the twelve months covered by the SMAIR with units or projects in each of these programs. The programs are defined in the HSA regulations. The Service Manager is only to count a housing provider once in any year, even if more than one report was received from the housing provider in the same year. Public Housing - Rent Supplement - Limited Dividend - Section 26 & Section 27 - Section 95 (Private) - Section 95 MNP - Provincial Reformed Programs - Pre Urban Native - Post Urban Native - (program 1(a) and 1(b) under the HSA) (program 2(a) and 2(b) under the HSA) (program 3 under the HSA) (program 4 under the HSA) (program 5 under the HSA) (program 6(c) under the HSA) (programs 6(a) and 6(b) under the HSA) (program 8 under the HSA) (program 7 under the HSA) 2 - Service Manager Representation Report The HSA and its regulations contain conditions, which the Service Manager must meet. In the Representation Report the Service Manager is reporting to MMAH regarding the Service Manager's compliance with some key conditions of the HSA and its regulations. To ensure that the Service Manager has complied with all conditions of the HSA and its regulations, the Service Manager should refer to the HSA and its regulations. 4
5 3 - Schedule of Funding This schedule has four columns as follows: 01 One Time Funding (e. g. special one time advances to cover unusual expenditures) 02 Ongoing Funding (e. g. regular monthly subsidy payments) 03 Total Funding (total of column 01 and column 02) 04 Percent Targeted (the percentage of targeted households of the total portfolio whose incomes are at or below the applicable Housing Income Limit and who receive RGI subsidy) Line Contents 401 Total Federal funding received for the year (from MMAH, excludes debenture costs which are deducted before funds are disbursed). Expenditures by program (includes federal and municipal dollars expended to housing providers, less debenture costs, SM administration fees, etc. Dollars to be reported are actual subsidy amounts paid (on a cash basis) to housing providers, not budgeted amounts). 411 Public Housing 412 Rent Supplement 413 Limited Dividend 414 Section 26 (other than Limited Dividend) 415 Section Section 95 Private 417 Section 95 MNP 418 Provincial Reformed 419 Pre Urban Native 420 Post Urban Native 425 Total of lines 411 to 420 represent total expenditures for all programs. 5
6 Column 4, Percentage Targeted draws information automatically from page 4 Section I. The calculation is the percentage of targeted units to the total units under administration for the service area. 4 - Combined Statistical Information The form covers the eight programs currently administered by Service Managers. Each column represents a program and the columns are set up and numbered as follows: Column # Program 01 Program 1 - Public Housing 02 Program 2 - Rent Supplement 03 Program 3 - Limited Dividend 04 Program 4 - Section Program 4 - Section Program 5 - Section 95 Private (Federal Unilateral Programs) 07 Program 6 - Section 95 MNP (Municipal Non Profit 08 Program 6 - Provincial Reformed Programs 09 Program 7 - Pre Urban Native 10 Program 8 - Post Urban Native The information from the housing providers does not have to be audited. Line Contents Part I - Households assisted by program type For the purpose of this report, households that are not RGI (per O. Reg. 367/11) or are RGI but over the HIL should be reported as non-targeted. Section I of the report is a total of all units transferred in both Phase I and Phase II to the Service Manager. 6
7 Targeted Households 2101 The number of RGI households with incomes at or below the HILs. Report how many households with incomes at or below the household income limit which were assisted by each program at the end of the year. Note, as there is no on-going RGI assistance associated with the limited dividend and section 26 and 27 programs, there are no targeted households in these programs. Non-targeted Households 2105 The number of RGI households with incomes above the HILs and all non-rgi households. Report all non-rgi households together with those RGI households with incomes above the household income limit which were assisted by each program at the end of the year. There is no ongoing RGI assistance associated with the limited dividend and section 26 and 27 programs so no households would be assisted. Public housing and rent supplement were assumed to be 100% targeted programs at time of transfer; however, some Local Housing Corporations may have households with incomes above the HILs but below the Minimum Market Rent which would still be non-targeted for these reporting purposes. In the other programs there is a mix of targeted and non-targeted households. Program 1: Service Managers should collect tenant data based upon the current configuration of their buildings rather than grandfather in all tenants at 100% RGI. Service Managers have the data available to support which units are currently classified as RGI vs. market. This method will assist Service Managers in collecting data only once to support the reporting requirements for the annual SMAIR and service level standards. Any households currently classified as market, with incomes below the HIL will be recorded as non-targeted (market) with no income reported for statistical purposes. 7
8 Program 2: 100% targeted program Program 3: non-targeted program Program 4: non-targeted program Programs 5 and 6: income mixed programs, both targeted and nontargeted categories Program 7: 100% targeted program Program 8: income mixed program, both targeted and non-targeted categories Vacant Units 2106 Report the total number of vacant units at year-end in order to fully account for all units under administration. Section II - Household types assisted and average gross incomes (at year end) These four household type categories are to be non-overlapping. That is, if a household is reported in the special needs section, it is not to be reported in the families section as well. In the absence of full information on all targeted units, a statistically significant random sample may be used to measure the average annual gross household income levels by type of program. In those cases, the number of targeted households sampled and their corresponding average annual gross household income levels will be entered in this section. The audit firm chosen to review the SMAIR data prepared by SM s, will need to verify that the number of households surveyed for household income purposes is statistically sound. Families Targeted - RGI households with incomes at or below the HILs Total number of targeted RGI family households receiving geared-toincome assistance surveyed to compile statistical data for this report Average annual gross household income in dollars of targeted family RGI households surveyed for line 2111 receiving geared-to-income assistance. 8
9 Non-targeted RGI households with incomes above the HILs and all non-rgi households 2115 Total number of non-targeted family households surveyed. Seniors Targeted - RGI households with incomes at or below the HILs Total number of targeted RGI senior households (seniors 60 and above) receiving geared-to-income assistance surveyed to compile the statistical data for this report Average annual gross household income in dollars of senior RGI households surveyed for line 2121 receiving rent-geared-to-income assistance. Non-targeted RGI households with incomes above the HIL s and all non-rgi households Total number of non-targeted senior s households surveyed. Non-elderly singles Targeted - RGI households with incomes at or below the HILs 2131 Total number of targeted RGI non-elderly single households (single person households below the age of 60) receiving geared-to-income assistance surveyed to compile the statistical data for this report Average annual gross household income in dollars of non-elderly single RGI households surveyed for line 2131 receiving rent-geared-to-income assistance. Non-targeted RGI households with incomes above the HIL s and all non-rgi households Total number of non-targeted non-elderly singles households surveyed. 9
10 Special Needs Targeted - RGI households with incomes at or below the HILs 2141 Total number of targeted RGI special needs households (care or support services) receiving geared-to-income assistance surveyed to compile the statistical data for this report Average annual gross household income in dollars of special needs RGI households surveyed for line 2141 receiving rent-geared-to-income assistance. Non-targeted RGI households with incomes above the HIL s and all non-rgi households 2145 Total number of non-targeted special needs households surveyed. 5 - Social Housing Renovation and Retrofit Program (SHRRP) In March of 2009, Canada s Economic Action Plan announced SHRRP a $2.1Billion spending program over a two year period - to build new and renovate existing social housing across the country. Report your total expenditures for the categories of repair and regeneration. SHRRP funding is not intended to replace activities supported by Federal funding received under the SHA. Service Managers are required to demonstrate that the total capital expenditures for their respective Service Area is not less than the Federal funding received under the SHA plus any capital funding received under the SHRRP Program. 6 - Service Level Standards Line report households receiving RGI assistance whose household income is at or below the HIL established in Ontario Regulation 370/11 Schedule 2. Line report households receiving RGI assistance whose household income is below the high needs threshold established in Ont. Reg. 370/11 Schedule 1. 10
11 Only the previous provincially administered programs are to be counted in the Service Level Standards numbers. 7 - Centralized Waiting List Information/Strong Communities Rent Supplement Program Centralized Waiting List - Report the number of households on the waiting list as of the year-end under the following categories: With Dependents/ With nodependents/ Seniors/ Total Households. Strong Communities Rent Supplement Program - report how many dollars were spent for the year for your X number of units. These would be units committed (SM approved and RS agreement signed) and occupied (household living there) if subsidy dollars are being flowed to them. Include your administration fee as part of the total expenditure amount. 8 AFFORDABLE HOUSING PROGRAM Housing Allowance/Rent Supplement Annual Reconciliation Schedule Reporting Service Managers are responsible for the timely and accurate reporting to the province in order to enable the province to report back on the Program to CMHC. The current SMAIR form was adapted to meet the Program s reporting requirements by including Page 8 Housing Allowance/Rent Supplement Annual Reconciliation Schedule. The ministry will analyze each Service Manager s annual Program report to determine adherence to its approved Housing Allowance Take-Up Plan. The annual reporting requirement will enable the annual repayment of funding if the funding is not expended in a manner consistent with accountability guidelines and the AHP Agreement. 11
12 Instructions: *Housing Allowance/Rent Supplement Annual Reconciliation Schedules must be completed by service managers every year ( ), as part of the Service Manager Annual Information Return (SMAIR). *The ministry uses submitted Housing Allowance/Rent Supplement Reconciliation Schedules to meet CMHC reporting requirements on the Housing Allowance Program Notes: *Funding is flowed to SMs based on the expenditures projected in the Housing Allowance Take-Up Plans. *Administration fees are allocated and flowed separately, based on a two-staged approach, as outlined in the Guidelines. *A separate line entry is required for each unit under a landlord agreement and must contain data for all units covered under that landlord Agreement. Therefore, insert additional lines to the form as required. If a unit turns over, or is substituted, during the period being reported, enter a duplicate line entry and note the corresponding expenditures for the respective unit/household. *If you require assistance completing the Housing Allowance/Rent Supplement Annual Reconciliation Schedule, please contact your Municipal Services Office. Information Required Column 1: Agreement Number Column 2: Unit Address Column 3: Length of Agreement Column 4: Term of Agreement - Commencement Date Column 5: Term of Agreement - Expiration Date Column 6: Total # of Units in Landlord Building Instructions Assign a six digit number, as outlined in the Program Administration Section of the Guidelines. Insert the full address of unit(s) for which agreement(s) have been signed with a landlord. State the total # of years for which an agreement has been signed with a landlord. Enter the date that the landlord agreement commences. Enter the date that the landlord agreement expires. Enter the total # of rental units contained in the landlord's rental building. Column 7: Client Type Column 8: Unit Bedroom Size Choose most applicable client group from drop down box. (i.e. VDV, OW, ODSP, Senior, Family, Disabled, Recent immigrant, Aboriginal, Working poor, Mental illness). Input the size of the unit (i.e. bedroom size). 12
13 Column 9: Landlord Rent Charge/Unit Rent Column 10: Monthly Housing Allowance Column 11: Annual Household Income Column 12: January - March Expenditures Column 13: April - June Expenditures Input the gross monthly rent (i.e. fully-serviced monthly rent charged by the landlord for the unit without the housing allowance). Where landlord rent is not fully-serviced, input the gross monthly rent plus cost of utilities as determined by the service manager. Input the monthly housing allowance allocation amount for the unit, as set by the service manager. Input the annual household income for the housing allowance household as per information obtained via most recent eligibility assessment. The total actual housing allowance allocation expenditures for January - March of the given year. The total actual housing allowance allocation expenditures for April - June of the given year. Column 14: July - September Expenditures Column 15: October - December Expenditures Column 16: Annual Program Expenditure TOTAL Column 17: Contributions by Others - Province Column 18: Contributions by Others - Municipality Column 19: Contributions by Others - Others Column 20: Total Annual Contributions by Others The total actual housing allowance allocation expenditures for July -September of the given year. The total actual housing allowance allocation expenditures for October - December of the given year. The total actual housing allowance expenditures for the given year. Enter the total annual housing allowance contributions from the province. Enter the total annual housing allowance contributions from the municipality. Enter the total annual housing allowance funding contributions by Others (i.e. aside from provincial and municipal contributions). Enter the total annual housing allowance funding contributions by all parties. 13
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