transfer payment agency training session mcss/mcys hamilton - niagara region february 6th, 2013

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Transfer Payment Agency Training Transfer Payment Agency Training Session Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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Page 1: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

Transfer Payment Agency Training SessionTransfer Payment Agency Training SessionMCSS/MCYS Hamilton - Niagara Region

February 6th, 2013

Page 2: Transfer Payment Agency Training Session MCSS/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

Page 3: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

Overview of Changes Overview of Changes 2013/14 Transfer Payment Budget Package2013/14 Transfer Payment Budget Package

Sam Curtin

Page 4: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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!

Page 5: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

Changes to the “Updates-Mise a jour” Worksheet 2013-14

Dropdown menu to select Ministry. This will enable the ministry specific detail codes.

Page 6: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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”

Page 7: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

Changes to Staff-Personnel Worksheet 2013-14

If Year-End Report Budget Year

Service/Budget Submission x 2013/14Organization Name TPR #

Ministry Detail CodeService Name 2012/13 2013/14

Actual Budget Year Estimate Actual

Head Count

Total Salaries

Total Hours

FTEHead Count

Total SalariesTotal Hours

FTEHead Count

Total Salaries

Total 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 - Statutory

D2 Benefits - Other

D

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

Page 8: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 9: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

Expenditures WorksheetORGANIZATION NAME TPBE # Budget Year

x 2013/14

MINISTRY DETAIL CODE:DESCRIPTION:SERVICE NAME:

A1 SalariesA2 BenefitsA

B1

B2

B

C1

C2

C3

C4

C5

C6

C7

C8

C9

C10

C11 InsuranceC12

C SUB-TOTAL ServicesSUPPLIES AND EQUIPMENT

D1 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

Page 10: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 11: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

Changes to Revenue-Recettes Worksheet 2013-14

Revenue WorksheetOrganization Name TPR # TPBE #

x

DETAIL CODE: Funding %

OffsettingLegislated Share TOTAL OffsettingLegislated Share TOTAL OffsettingLegislated Share TOTAL

REVENUE 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 YearService/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

Page 12: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

Budget SubmissionsBudget Submissions

Heather Wenk

Page 13: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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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

Page 14: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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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

Page 15: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

15

Submission Detail Sheets

(1 for each Ministry Detail Code)

• Staffing Details

• Expenditure Worksheets

• Revenue/Subsidy Worksheets

• Service Descriptions

Page 16: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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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

Page 17: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 18: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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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

Page 19: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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 Summary

Service Data Summary-Service&Financial Targets

Service Data Summary-Service Specific

Service / Budget Submission

Face Sheet

One Per Service:

Service Description Schedule (word doc)

Page 20: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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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 #

Page 21: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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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 Summary

Service Data Summary-Service&Financial Targets

Service 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.

Page 22: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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.

Page 23: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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Service / Budget Submission Budget Year

Ministry Revenue Reconciliation 2013-14Organization Name

TPBE # 11111 11111 11111 11111 TPR #

IFIS Line - Subline # 7892-8083 7882-8061 7892-8083 7881-8053 12345

Legislation SIPDDA MCSS MCSS MCSS

Detail Code 9130 8778 9134 8766

Service Name TOTALPage 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)

Page 24: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 25: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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)

Page 26: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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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 Service

A

B1

B2

B

C1 Position 1C2 Position 2C3 Position 3C4 Position 4C5 Position 5C6 Position 6C7 Position 7C8 Temporary Staffing Service

C

D1

D2

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 Personnel

Benefits - 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 - Other

SUB-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

Page 27: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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).

Page 28: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 29: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

29

Expenditures WorksheetTPBE#

111111 x

Description (For Year End Report Only)

A1

A2

A

B1

B2

B

C1

C2

C3

C4

C5

C6

C7

C8

C9

C10

C11

C12

C

D1

D2

D3

D

E

F

G1

G2

G3

G4

G5

G

H

J

K

231,500

626,500

20,000

395,000

5,000

6,500

150,000

55,00020,000

225,000

375,000

626,500

42,500

669,000

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

Communication

SUB-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 Maintenance

SUPPLIES 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

Page 30: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

30

Service / Budget Submission Budget Year

Ministry Revenue Reconciliation 2013-14Organization Name

TPBE # 11111 11111 11111 11111 TPR #

IFIS Line - Subline # 7892-8083 7882-8061 7892-8083 7881-8053 12345

Legislation SIPDDA MCSS MCSS MCSS

Detail Code 9130 8778 9134 8766

Service Name TOTALPage 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)

Page 31: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 32: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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) 664,000 664,000

Legislated Share - Based on Funding %

1 614,000 614,0002 50,000 50,000

3 664,000 664,000

4 5,000 5,0005

6

7

8

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 REVENUE

Other 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

Page 33: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 34: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 35: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 36: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 37: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 38: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

Year-to-Date Quarterly ReportsYear-to-Date Quarterly Reports

Daina Tustian

Page 39: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 40: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 41: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 42: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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.

Page 43: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 44: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 45: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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%

Page 46: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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%

Page 47: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 48: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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:

[email protected]

.

Page 49: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

2013/14 Infrastructure Surveys Training 2013/14 Infrastructure Surveys Training Agency ABC Infrastructure SurveyAgency ABC Infrastructure Survey

Laurie Britton

Page 50: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 51: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 52: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 53: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 54: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 55: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 56: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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)

Page 57: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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 floor 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 office 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

Page 58: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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)

Page 59: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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?

Page 60: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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.

Page 61: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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.

Page 62: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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.

Page 63: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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.

Page 64: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

64

Angela Song

Year-End ReconciliationYear-End Reconciliation

Page 65: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

65

Transfer Payment Business Cycle

Budget & Infrastructure Survey Submission

and Analysis

Year-End Reconciliation

Budget Package

Sent to Agencies

Service Contract/Approval Completed

First QuarterReport

Second QuarterReport

Third QuarterReport

Service Contract/Approval Amended

Fourth QuarterReport

Page 66: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 67: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 68: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 69: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 70: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 71: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

TPAR Section II – Subsidy Reconciliation

71

SECTION II: SUBSIDY RECONCILIATION

200 8847 8875 8915

201 11111 11111 11111

202ACLGroup

LivingSupports

Special NeedsPhase II-

Adults-

Partner FacilityRenewal -

Capital 203 7891-8081 7892-8086 7896-8105

204 SIPDDA MCSS MCSS

205 EXECUTIVE & ALLOTMENT CONTROL CSSEX7835-AL09 CSSEX7835-AL10 CSSEX7837-AL13

210 SUBSIDY PAYMENTS RECEIVED

211 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 APPROVED

221 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 EXPENDITURES

231 210,000$ 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 ADJ USTED 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

Page 72: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

LegislationExecutive 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.

Page 73: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

TPAR Section IV – Audited Financial Statement Reconciliation

73

SERVICE PROVIDER / DELIVERY AGENT:

ABC NFP Organization

FOR THE YEAR ENDED: March 31, 2012

SERVICE 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

Page 74: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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.

Page 75: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 76: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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 Replacement

2 8915 4,000$ 5,000$ 123 Strummer Lane Replace Doors

3 A710 -$ 6,000$ 123 Strummer Lane Ramp-$ -$ -$ -$ -$ -$ -$ -$

24,000$ 23,000$

APPROVAL

1234TPR

TOTAL APPROVED

SAMPLE AGENCYNAME

Revisions are highlighted in Yellow

Page 77: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 78: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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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

Page 79: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 80: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

Ministry PoliciesMinistry Policies

Andrew Aarlaht

Page 81: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 82: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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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

Page 83: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 84: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 85: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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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

Page 86: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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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.

Page 87: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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.

Page 88: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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Year – End Reconciliation

• Year- End Reconciliation Reports• Certification• Independent Verification • Audited Financial Statements• Supplementary Information• Post Audit Management Letter• Reporting Timelines

Page 89: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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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.

Page 90: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

Allocated Central AdministrationAllocated Central Administration

Cheryl Pinto

Page 91: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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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

Page 92: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

Service Description Schedules Service Description Schedules

Cheryl Pinto\Sam Curtin

Page 93: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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

Page 94: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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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)

Page 95: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

Round Table Stations

Q & A

Page 96: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

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]

Page 97: Transfer Payment Agency Training Session MCSS/MCYS Hamilton - Niagara Region February 6th, 2013

THANK YOU !