Instructions for the Budget Detail Template

Provide a detailed overview of project costs by completing the Budget Detail Template (PDF, 100 KB) (this content will not be counted towards the proposal's maximum number of pages).

Please refer to eligible costs for further details. All requested costs must be linked to the funding proposal and to project activities.

Administrative costs will be limited to a maximum of 15% of the total contribution amount. Administrative costs do not include costs associated with capacity building activities.

For Sections A, B and C (below), provide clear details on how the requested budget amounts in each cost category have been calculated in the detailed budget description column.

If a specific budget cost category does not apply to your organization's project, enter "zero (0)" and indicate the detailed budget description as "not applicable". Additionally, if multiple costs fall under the same cost category, you must provide the breakdown/calculation of costs within the "Detailed budget description" column. The sum of these costs within the "Detailed budget description" must equal to the "amount requested" for each cost category. This applies to all cost categories within the document.

Example
Project Cost Amount Requested Detailed Budget Description
Materials and office supplies $XX Printer for main office: $XX; Printing paper: $XX; Pens: $XX

Section A: Staff salaries

List each position assigned to work directly on the project. Include the position name, indicate the number of positions, the Full Time Equivalent (FTE) and the cost of the Employee Benefit Plan (EBP).

Example
Direct Labour Cost Amount Requested Detailed Budget Description
Salaries $XX

Position 1: 1 FTE at $XX / year; 1 FTE at EBP % = $XX / year = Total $XX

Position 2: 2 FTEs @ $XX/year; 2 FTE at EBP % = $XX / year = Total $XX

Section B: Project costs

Direct materials

List the detailed calculations for each budget item under direct materials.

Costs listed as "Other direct materials" must be specific in order for the assessor to evaluate the eligibility of the cost. Repeating "Other direct materials" and the total amount is not an acceptable breakdown of the cost.

Examples
Direct Materials Amount Requested Detailed Budget Description
Information technology requirements $XX Building the project website: $XX; building the shopping cart for workshop registration:$XX
Information technology maintenance $XX Project website maintenance:$XX month x 24 months = Total $XX
Materials and office supplies $XX Office Supplies $XX

Direct equipment

Provide the detailed calculations for each budget item under direct equipment.

Costs listed as "Other direct equipment" must be specific in order for the assessor to evaluate the eligibility of the cost. Repeating "Other direct equipment" and the total amount is not an acceptable breakdown of the cost.

Example
Direct Equipment Amount Requested Detailed Budget Description
Equipment lease, rental or purchase and computer software $XX 3 laptops at $XX; 1 printer at $XX; 3 keyboards and mouses at $ XX; 3 licences for "name of software"; at $XX licence/year; photocopier rental at $XX/month

Other direct costs

Provide the detailed calculations for each budget item under other direct costs.

Costs listed as "Other direct costs" must be specific in order for the assessor to evaluate the eligibility of the cost. Repeating "Other direct costs" and the total amount is not an acceptable breakdown of the cost.

Examples
Other Direct Costs Amount Requested Detailed Budget Description
Advertising $XX X "name of social media" ads at $XX per ad; X newspaper ads in "newspaper name" at $XX per ad; X banners on "website name" at $XX per ad
Occasional meeting facility rental $XX Meeting room at $xx/day for X days; audiovisual equipment for $XX/day for $XX days
Professional fees $XX Legal fees $XX, Translation fees $XX, Audit fees $XX

Travel

Provide the details of the calculation for each trip, including the destination, the reason for travelling and the number of travellers. Calculations for the travel budget must in accordance with the National Joint Council's Travel Directive.

Refer to Appendix C of the Travel Directive and use the latest version available at the time of calculation to estimate the meal per diems or meal allowances.

Refer to the Accommodation and Car Rental Directory for accommodation rates, city rates limits and car rental rates.

Refer to Appendix B of the Travel Directive and use the latest version available at the time of calculation to estimate the rates payable in cents per kilometre for the use of privately owned vehicles to be driven on authorized business travel directly related to the accomplishment of project activities.

Example
Travel Amount Requested Detailed Budget Description
Travel $XX

1 trip for 1 employee to the regional office in Montreal, QC to deliver workshop X at $XX (transportation: airfare return at $XX, taxis to and from the airport at $XX, meals per diems $XX for X days, accommodations for X nights at $XX)

1 trip for 2 employees the regional office in Vancouver, BC to deliver workshop X at $XX/person (transportation: airfare return at $XX, taxis to and from the airport at $XX, meals per diems $XX for X days, accommodations for X nights at $XX)

Indirect costs

List the detailed calculations for each budget item under Indirect Costs.

Indirect costs are considered administrative costs and are limited to a maximum of 15% of the total contribution amount being requested. In order to demonstrate value for money, costs included in this category should be incremental.

For example, if an organization has an existing subscription to a teleconference service, this would be considered an existing indirect cost (overhead) and would not be included as a project expense. However, if the organization needs to upgrade their subscription to allow for a greater number of employees to use the teleconference service in order to execute the project, the additional cost to upgrade the subscription would be considered an incremental cost and could be considered an eligible project expense.

Examples
Indirect Costs Amount Requested Detailed Budget Description
Rent $XX Additional office space for 3 project employees at $XX per employee
Indirect staff cost $XX Position 1 (e.g. administrative assistant): 0.2 FTE at $XX / year; 0.2 FTE at EBP % = $XX / year = Total $XX

Section C: Participant costs

List eligible costs necessary for an employee, manager or owner of a small or medium sized enterprise to take part in an eligible activity, (for example: attending a workshop).

Example
Other Direct Costs Amount Requested Detailed Budget Description
Fund disbursement to participants – Group 1 $XX

Name of workshop 1 – Dependant care: X number of participants / year @ $XX/participant = Total $XX

Name of workshop 2 – Dependant care: X number of participants / year @ $XX/participant=Total $XX

Dependant care services to allow a Small Business owner to attend a workshop.

In this example, for the expense to be considered eligible they must meet the following criteria:

  • the caregiver is not available because they are attending the workshop;
  • the spouse, former spouse, common law partner, or guardian is not scheduled to provide care; and
  • the expenses that are incurred as a result of participating in the workshop are additional to expenses the participant would incur when not attending the workshop.

Please note that in the case of dependant care, the amounts in the travel directive must be used for your calculations.

Important

The Total Amounts listed in the Project Budget (Sections A + Section B + Section C) must equal the "Total" listed under Project Funding in the application form.

Any project costs incurred before the signing of the Contribution Agreement will not be eligible for reimbursement and must not be included in the Budget Detail Template.

Section D: Other sources of funding

Identify any and all other sources of funding for this project. The source of the funding could be public (other federal department, provincial government, municipal government, university, school board, etc.), not-for profit and/or private funds (including the Applicant's own contribution).

Include the dollar value for cash and in-kind contributions.

Section E: Other past sources of funding

List all government funding (municipal, provincial or federal) received by your organization in the last 3 years not specifically related to this project.

Include the dollar value for cash and in-kind contributions as well as the program name.

Glossary

Capacity building activities

Relates to those activities which improve an organization's effectiveness, teaching or consulting to build needed skills (e.g., training and education, strategic business and/or financial planning, networking, matchmaking, mentorship and coaching, and advisory services).

Incremental cost

The increase or decrease in costs that results from a change in the initiative (for example, a change in the cost of a service when the level of service is increased).

In-kind contribution

A contribution of materials, goods, services or time to which a dollar value can be attributed, that would otherwise be purchased and paid for by the Organization to achieve the Project results. Those costs must be eligible under the Agreement and must be recorded at a fair value.