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Guidelines on eligible expenditures for Women and Gender Equality Canada funding programs

As per Treasury Board’s Transfer Payment Policy, total government funding for the project shall not exceed 100% of eligible expenditures. This includes federal, provincial, territorial and municipal assistance for the same purpose. 

Eligible expenditures are those considered necessary to support the purpose of the project and are costs incurred after the signature of the agreement. There are two types of eligible expenditures:

If organizations list direct delivery expenditures under administrative expenditures, or vice versa, the amounts requested under both types could automatically be cut. Therefore, ensure that descriptions are clear and detailed enough to avoid confusion.

The Department reserves the right to make the final determination on the value of funding and to exclude expenditures that are ineligible, unnecessary or outside the scope of the project.

Definitions of eligible expenditures
Category of expenditures Examples of expenditures Type of expenditures

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

Eligible expenditures

  • Project-related ground or air transportation for salaried or contract staff, volunteers and resource people within Canada
  • Cost of mealsTable note 1 and accommodation during travel time
  • Local transportation costs for participants (in other words, tickets for public transporation)

Direct delivery expenditures

Salaries and benefits
(Salaries and benefits should be in keeping with local rates for similar types of work.)

Eligible expenditures

  • Salaries and benefits for work directly related to the project

Ineligible expenditures

  • Salaries and benefits for volunteer members of a Board of directors or other governing body
  • Performance pay and bonuses
  • Severance (in other words, separation payment)
  • Long-term sick leave
  • Maternity leave

Direct delivery expenditures

Eligible expenditures

  • Salaries and benefits related to management and support staff

Ineligible expenditures

  • Salaries and benefits for volunteer members of a Board of directors or other governing body

Administrative expenditures

Honoraria and professional fees
(Honoraria should be in keeping with local rates for similar types of work.)

Eligible expenditures

  • Payments made to an individual for a task performed or for knowledge contributed to the project
  • 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 (for example, translation)

Ineligible expenditures

  • Allowances paid to volunteer members of a Board of directors or other governing body

Direct delivery expenditures

Eligible expenditures

  • Professional fees related to project activities (for example, bookkeeping)

Ineligible expenditures

  • Allowances paid to volunteer members of a Board of directors or other governing body

Administrative expenditures

Materials and supplies

Eligible expenditures

  • Materials and supplies needed to carry out the project

Direct delivery expenditures

Eligible expenditures

  • General office material and supplies that are not directly attributable to specific project activities

Administrative expenditures

Facilities
(Rental charges should be in keeping with local rates.)

Eligible expenditures

  • Daily facility rentals for project activities (for example, the facility used during a workshop or a conference)

Direct delivery expenditures

Eligible expenditures

  • Costs related to office space, including utilities

Ineligible expenditures

  • Capital expenditures, including construction of a new building or any internal or external loadbearing component of a building that is essential to the stability of the building or any part of it, including foundations, floors, walls, roofs, columns, and beams

Administrative expenditures

Office equipment

Eligible expenditures

  • Lease or purchase of office equipment and furniture necessary to carry out the project activities and not already owned by the organization
  • Internet and telephone services

Administrative expenditures

Publicity and promotion

Eligible expenditures

  • Design, production and printing of brochures and posters, and the purchase of ad space to promote the project activities
  • Updates or development of the organization's website with project information
  • Expenses relating to film, video, radio or television productions when they are part of an overall action plan to achieve the project's objectives

Ineligible expenditures

  • Expenses to promote the project within the organization's ongoing publications (for example, newsletters, magazines and radio and television broadcasts)

Direct delivery expenditures

Other

Eligible expenditures

  • Expenses not included in other category of expenditures, such as costs for refreshments and meals served during key project activitiesTable note 1
  • Integration costs relating solely to caring for dependants or children
  • Costs to ensure the project activities are accessible to people with disabilities

Ineligible expenditures

  • Budget deficits, debt reduction, or organizational reserves
  • Contributions to fundraising campaigns or other fundraising events

Direct delivery expenditures
Examples of detailed descriptions
Category of expenditures Description
Travel

The description should include:

  • position title of the person travelling
  • frequency of trips, the means of transport and the locations of departure and arrival, if possible
  • reason for travelling
  • cost of meals and accommodation

Example of direct delivery expenditures:

Project Coordinator, 3 roundtrips (Ottawa-Montreal) for 2-day workshops, train tickets 3 x $114 ($342) + meal allowance 3 x 2 x $90 ($540) + accommodation 3 x $150 ($450) = $1,332

Fiscal year 1: $444

Fiscal year 2: $888
Salaries and benefits

The description should include:

  • number of people working on the project and their position title
  • annual wage
  • percentage and length of time working on the project

Example of direct delivery expenditures:

1 Project Coordinator, annual salary $60,000, 35% of time working on the project for 2 years, $60,000 x 35% x 2 = $42,000

Fiscal year 1: $21,000

Fiscal year 2: $21,000

Example of administrative expenditures:

1 Director General, annual salary $95,000, 3% of time working on the project for 2 years, $95,000 x 3% x 2 = $5,700

Fiscal year 1: $2,850

Fiscal year 2: $2,850
Honoraria and professional fees

The description should include:

  • type of service (for example, translation, interpretation, consultant)
  • daily or hourly wage
  • percentage or length of time attributed to the project

Example of direct delivery expenditures:

Elder to guide the meetings, $400/half-day, 3 half-day workshops, $400 x 3 = $1,200

Fiscal year 1: $400

Fiscal year 2: $800

Example of administrative expenditures:

Accounting, $90/hour, 13 days of 7 hours, 15% of time attributed to the project, $90 x 13 x 7 x 15% = $1,229

Fiscal year 1: $378

Fiscal year 2: $851
Materials and supplies

The description should include:

  • item or service purchased
  • cost per item or service
  • percentage of the service attributed to the project and length of the service, if applicable

Example of direct delivery expenditures:

Office supplies for 16 participants, 3 workshops, $13 x 16 x 3 = $624

Fiscal year 1: $256

Fiscal year 2: $368

Example of administrative expenditures:

Photocopying and printing services, $80/month, 10% attributed to the project for 24 months, $80 x 10% x 24 months = $192

Fiscal year 1: $96

Fiscal year 2: $96
Facilities

The description should include:

  • item or space being rented
  • daily or monthly rental fee and cost of the utilities, if applicable
  • percentage of space attributed to the project and length of the rental agreement, if applicable

Example of direct delivery expenditures:

Audiovisual equipment for 3 workshops, $75/day X 3 = $225

Fiscal year 1: $75

Fiscal year 2: $150

Example of administrative expenditures:

Office space of the organization, $1,450/month (including $150/month for utilities) 5% attributed to the project for 24 months, $1,450 X 5% X 24 = $1,740

Fiscal year 1: $870

Fiscal year 2: $870
Office equipment

The description should include:

  • item or service purchased
  • cost per item or service
  • percentage of the service attributed to the project and length of the service, if applicable

Examples of administrative expenditures:

Laptop for Project Coordinator = $800

Fiscal year 1: $800

Internet and telephone services, $160/month, 10% attributed to the project for 24 months, $160 x 10% x 24 = $384

Fiscal year 1: $192

Fiscal year 2: $192
Publicity and promotion

The description should include:

  • type of promotion or publicity
  • cost per item or service, or daily or monthly rates

Examples of direct delivery expenditures:

Printing of 3,000 brochures to hand out during meetings with external stakeholders, $0.65/brochure x 3,000 = $1,950

Fiscal year 1: $1,300

Fiscal year 2: $650

Advertising space for 4 advertising campaigns, $200/campaign x 4 = $800

Fiscal year 1: $200

Fiscal year 2: $600

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