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

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

2. Agenda • 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

3. Overview of Changes 2013/14 Transfer Payment Budget Package Sam Curtin

4. 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!

5. Changes to the “Updates-Mise a jour” Worksheet 2013-14 Dropdown menu to select Ministry. This will enable the ministry specific detail codes.

6. Changes to the SubCon-DemCon Worksheet 2013-14 The word “Subsidy” is being replaced with “Funding” New column added for program details

7. Changes to Staff-Personnel Worksheet 2013-14 Agencies will need to provide Total Hours and Head Count of Staff. FTE will be a calculated. 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. New section added for program related description Benefits are now divided into Statutory and Other categories Program Administration is now being called as “Management and Operational Support (MOS)” 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

8. NOC- Community and Social Services Occupations NOC Code NOC Group 4151 Psychologists 4152 Social Workers 4153 Family and Related Counsellors 4160 Policy and Program Researchers, Consultants and Officers 4212 Social, Community and Youth Service Workers 4214 Early Childhood Educators, Assistants and Related Workers 4215 Instructors of Persons with Disabilities 4412 Home Support Workers and Related Occupations 5125 Translators, terminologists and interpreters

9. Changes to Expend-Depenses Worksheet 2013-14 This section continues from Staffing tab 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

10. 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

11. Changes to Revenue-Recettes Worksheet 2013-14 Agencies will be reporting total funding from other sources This section continues from Staffing tab

12. Budget Submissions Heather Wenk

13. Transfer Payment Business Cycle

14. 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

15. Submission Detail Sheets (1 for each Ministry Detail Code) • Staffing Details • Expenditure Worksheets • Revenue/Subsidy Worksheets • Service Descriptions

16. 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

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

18. 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

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

20. Service/Budget Submission Face Page(SubCon-DemCon Tab) Service Provider’s Name The 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 #

21. 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) The word “Subsidy” is being replaced with “Funding” Ministry specific Detail Codes will be entered on the face sheet and will be populated throughout. New column added for program details

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. 22

23. Service/Budget Submission – Ministry Funding Reconciliation(SubCon-DemCon Tab) Previous Year’s Annualized Revenue (O1 populates T1) In-year Adjustments Adjustments that take effect next year (if applicable) 23

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

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)

26. Staffing Details Worksheet - Changes(Staff-Personnel Tab) Agencies will need to provide Total Hours and Head Count of Staff. FTE will be a calculated. New section added for program related description 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. Benefits are now divided into Statutory and Other categories Program Administration is now being called as “Management and Operational Support (MOS)” 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

27. Staffing Details Worksheet (Staff-Personnel Tab) 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.) Identify each unique position Total Hours (Total hours worked for the group of positions) National Occupancy Classification (drop down menu for NOC codes). The number of Headcount (A whole number that designates a staff regardless of if they are full or part-time). Compensated Absences (paid time-off; Only required at YE) Gross Total Salaries (Does not include employee’s benefits). The number of hours for each unique position (e.g., 36 hours per week x 52 weeks). Total Benefits (Statutory and Other separately) Union (drop down menu for union name).

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

29. Expenditure Worksheet - Changes This section continues from Staffing tab 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 is not to be completed until the YE Report 29

30. Service/Budget SubmissionBudget Summary Page(SubCon-DemCon Tab) Previous Year’s Annualized Revenue (O1 populates T1) In-year Adjustments Adjustments that take effect next year (if applicable) 30

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

32. Revenue Worksheet(Revenue-Recettes Tab) Non-Ministry funding related to the program 32

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

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

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

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

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

38. Year-to-Date Quarterly Reports Daina Tustian

39. Transfer Payment Business Cycle

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

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.

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.

43. Reporting Check list • 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 • 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

44. Significant Variance Explanation & Action Plan(VEAP) • Service Target Variance In the electronic file, variances are automatically calculated and highlighted if the variances are significant Financial Variance

45. Actual YTD Significant Variance

46. Projected or Actual YEAR END Significant Variance

47. VEAP • Organization Contact Person • Phone Number • TPBE# (relating to detail code showing a variance) • Detail Code# • The Service Name box is automatically populated once the Detail Code is entered • Variance - Details regarding Variance • Impact on Service & Staffing • 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 • Action Plan The Variance Explanation & Action Plan (VEAP) is to be completed if any significant variances have been identified for each service (Ministry Detail Code)

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: HNR.YTDreporting@Ontario.ca .

49. 2013/14 Infrastructure Surveys Training Agency ABC Infrastructure Survey Laurie Britton

50. Agency Name and Main Office Address 50