Guidelines on Eligible Expenditures for Women's Program Funding Agreement

1. Objective

These guidelines aim to define which expenditures are eligible under the Women's Program, and also to indicate the level of detail required in the budget section of a funding application.

2. Eligible expenditures

Direct delivery are related to the implementation of a project and are defined as costs that can be easily traced to a specific project.

Indirect expenditures/administrative expenditures are a necessary part of an organization's operations as part of the delivery of a project and as such are eligible. Administrative expenditures are defined as costs related to an organization’s ability to carry out its central administrative functions and support project activities. These costs must not exceed 20% of the total amount for direct delivery expenditures requested from Status of Women Canada (SWC). Administration costs could include, but are not limited to, salaries and benefits specifically pertaining to administration and managerial supervision; professional fees (e.g., accounting); office equipment (i.e. photocopiers and computer equipment); postage; telephones; IT maintenance and other related costs.

Eligible and ineligible expenditures:

Category of Expenditure Description Expenditure Type

Travel

Eligible:

Project-related ground or air transportation for salaried or contract staff, volunteers and resource people within Canada is an eligible expenditure. The cost of meals and accommodation during travel time is also an eligible expense.

Local transportation costs for participants (i.e. bus tickets) are eligible expenses and should be included here.

Travel expenses shall not exceed the rates for civil servants set out in the National Joint Council Travel Directive.

Travel costs outside of Canada for activities related to the United Nations (UN) or the Convention on the Elimination of All Forms of Discrimination against Women (CEDAW) are eligible.

Integration costs relating solely to caring for dependants/children as well as expenditures enabling the disabled to participate are eligible.

Ineligible:

Travel and other expenses incurred outside Canada that are not related to UN or CEDAW

Direct delivery expenditures

Salaries and Benefits

Eligible:

Salaries can be paid for work directly related to the project (e.g., project management).

When salaries are paid, benefits are an eligible expense.

Salary levels should be in keeping with local rates for similar types of work.

Benefit levels should be in keeping with local rates for similar types of work.

Ineligible:

Salaries and benefits for members of a board of directors or other decision-making body are not eligible expenses.

Performance pay (bonuses), severance (separation payment), long-term sick leave and maternity leave are not eligible expenses.

Direct delivery expenditures

 

Eligible:

Salaries and benefits related to management and support staff (e.g., Executive Director).

Ineligible:

Salaries and benefits for members of a board of directors.

Administrative expenditures

Honoraria and Professional Fees

Eligible:

Professional services of an individual (who is not a member of the applicant organization) or a company with the expertise needed to carry out specific project activities (e.g., translation).

An honorarium is a payment made to an individual for a task performed and/or knowledge contributed to the project. It is an eligible expense.

Ineligible:

Allowances paid to board members.

Allowances paid to participants are not an eligible expense unless these participants play a major role in the project (e.g. when a participant is a mentor or a facilitator).

Direct delivery expenditures

Eligible:

Professional fees related to all project activities, such as bookkeeping, accounting and auditing, as well as general IT services.

Ineligible:

Allowances paid to board members.

Administrative expenditures

Materials and Supplies

Eligible:

Materials and supplies needed to carry out the project (e.g., printing of participant manuals).

Direct delivery expenditures

Eligible:

General office material and supplies such as postage, paper, photocopying and/or printing, resource materials, printer cartridges, fax cartridges, etc., that are not directly attributable to specific project activities are also eligible.

Administrative expenditures

Facilities

Eligible:

Daily facility rentals for project activities, such as the rental of workshop space.

Direct delivery expenditures

Eligible:

Costs related to office space, including utilities, such as electricity and heating.

Ineligible:

Capital expenditures for land, buildings, vehicles and other major capital costs.

Administrative expenditures

Office Equipment

Eligible:

The lease or purchase of office equipment – computers, printers, fax machines, photocopiers, etc. – necessary to carry out the project.

Internet and telephone costs.

The purchase of office furniture and other office equipment. Such costs are restricted to items necessary to complete the project and not already owned by the organization.

Administrative expenditures

Publicity and Promotion

Eligible:

Expenses related to the design, production and printing of brochures and posters, and to the purchasing of ad space to promote the project and project activities.

Expenses to update and/or develop the organization's website with project information.

Expenses relating to film, video and radio/television productions when they are part of an overall action plan to achieve the project's objectives.

Ineligible:

Expenses to promote the project within the organization's ongoing publications, such as newsletters, magazines, journals, etc.

Direct delivery expenditures

Other

Eligible:

Integration expenses relating solely to caring for dependants/children. Expenses related to enabling the disabled to participate.

Expenses not included in other budget items, such as costs for refreshments/meals served during key project activities.

Ineligible:

The purchase of alcohol as a travel or refreshment/catering cost.

Direct delivery expenditures

Notes:

3. Level of detail required for each expense category

Expense Category

Detail required for descriptions

Examples of level of detail to present to SWC

Travel

 The description must mention:

  • Who will travel (e.g., staff, participants, consultants)
  • Travel expenses related to this person (including the means of transport)
  • The places of departure and arrival, if possible
  • Frequency of trips

Project Coordinator:

  • 3 trips (Ottawa-Montreal) for workshops, train tickets $114 X 3 workshops = $342
  • Travel expenses: (3 x $90)= $270

Total cost: $342 + $270 = $612

Participants:

  • Bus fare for participants to attend 3 workshops: $50 x 32 participants = $1,600 x 3 workshops= $4,800
  • Travel expenses ($90 x 3 x 32) = $8,640

Total cost: $4,800 + $8,640 = $13,440

Consultant:

  • 1 trip (Edmonton-Calgary): Flight $350 + Travel expenses: $541 + $400 Accommodation = $1,291

Total cost: $350 + $541 +$400 = $1,291

Travel Cost: $15,343

Salaries and Benefits

This category should include the following:

  • The number of people to work on the project
  • The hourly or annual wage
  • The percentage of time staff will devote to the project

Project Coordinator

1 Coordinator: 20% working time on project

Salary/year: $60,000 X 20% X 3 years = $36,000

Project Officers:

2 Program Officers: 50% working time on project

Salary/year = $45,000 X 50% X 3 years X 2 Project Officers = $135,000

Total salaries: $36,000 + $135,000 = $171,000

Honoraria and Professional Fees

Indicate for each person :

  • The cost related to the project
  • Facilitator: $420
  • Interpreter: $1,050
  • Consultant: $3,000
  • Translator: $1,000

Total cost: $5,470

Materials and Supplies

Indicate the items to be purchased

  • Printing: $500
  • Supplies for participants: $400

Total Cost: $900

Facilities

Indicate the daily rental costs and all related expenses

  • Rent for project activities

Rental space $400 + audiovisual equipment = $500

Total Cost: $900

Office Equipment

 Indicate :

  • The item purchased
  • The quantity
  • The unit price

Purchase 3 laptops: 3 computers X $800 = $2,400

Total Cost: $2,400

Publicity and promotion

  • Indicate the type of promotion used for the project (e.g., brochures, posters, leaflets, etc.)
  • Indicate the number of items to be used
  • Brochures: $1000
  • Posters: $1000
  • Advertising space: $360
  • Fees for portal design: $2,000

Total Cost: $4,360

Other

  • Indicate the type of expense and the number of meetings
  • Indicate the total cost
  • Refreshment for working group for 3 workshops: $600 X 3 workshops = $1,800
  • Integration expenses = $4,500

Total Cost: $6,300

Administrative expenditures

  • For salaries & benefits or professional fees, state the percentage of time general management will allocate to the project.
  • Office space: specify the percentage of space to be allocated to the project and include this portion of the cost under administrative costs.
  • Director Generals: 10% x $65,000 x 1.5 years (duration of the project) = $9,750
  • Office space: 10% x $45,000 x 1.5 years (duration of the project) = $6,750
  • Materials and Supplies: $1,000
  • Office Rent: 10% X $1,500/month X 18 months = $2,700

Total Cost: $20,200

 

4. Sample budget for submission to SWC

Expense category

Detailed description

Amount requested from SWC

Activity A:  Commitment Strategy

Travel

Travel for participants: 20 people

  • Transportation cost: $70
  • Accommodations cost: $310
  • Cost: $380 X 20 participants
  • Total = $7,600

Project Coordinator:

  • Transportation (Edmonton to Vancouver): $450
  • Travel cost: $900
  • Accommodation cost: $810
  • Total = $2,160

Project Officer:

  • Transportation (Edmonton to Vancouver): $450
  • Travel costs: $900
  • Accommodation cost: $810
  • Total = $2,160

$11,920

Salary and Benefits

Project Coordinator:

  • $45,000 x 1.5 years = $67,500

Project Officer:

  • $30,000 X 50% X 1.5 years = $22,500

$90,000

Honoraria and Professional Fees

Facilitator: $1,400

$1,400

Materials and supplies

NA

Publicity and promotion

NA

Other

Refreshments: $920

$920

TOTAL- Activity A

$104,240

ADMINITRATIVES EXPENDITURES (up to maximum 20% of the funds requested from SWC for the direct delivery expenditures)

  • Accountant, IT service maintenance, office equipment, clerical staff

$20,848

TOTAL- Administrative Expenditures

$20,848

Administrative expenditures must not exceed 20% of the total direct delivery cost requested from SWC as per its funding criteria. In the sample budget above, administrative expenditures could go up to a maximum of $20,848 ($104,240 x 20%).

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