Instructions for Completing the Budget Template
Indigenous Community Corrections Initiative 2023

  Budget template (Excel 47 KB)

The template consists of the following components:

Important notes

We recommend completing the Revenues section before completing the Expenditure section.

There are 6 worksheets made available for completion and each worksheet represents one fiscal year. A fiscal year is defined as beginning on April 1 of a calendar year and ending on March 31 of the subsequent year; e.g., April 1, 2023 to March 31, 2024.

Please complete only the required worksheet(s) in the sections shaded blue for your proposed budget. This will depend on the project type selected:

Type of projects:

The maximum amount of contribution payable to each recipient will be limited by the vote appropriated for this purpose and the foregoing criteria and will not exceed $1,000,000 per recipient, per year. The assistance is provided only at the minimum level to further the attainment of the stated transfer payment program objectives and expected results.

Revenues for each budget worksheet

For Government Funding and Non-Government funding, the sources of funding can be identified in the form of Cash (actual dollar value or revenue/funding received) or In-Kind (non-cash input which is given a cash value).

Add the legal name of the organization (if applicable) and the total amount being contributed.

Eligible expenditures for each worksheet

Complete this section by listing the expenditures (Cash & In-Kind) directly related to the proposed project activities. The expenditures must be essential to the project's success. For a listing of eligible expenditures, please refer to the orange tab included in the budget template or on our website.

Note: To avoid duplication, ensure to select the cost category once and compile all expenditures under the same category into one line.

Final validation

The total revenues (cell C31) should match the total expenditures (cell F51)

For additional information on how to complete the template, please contact:

Eligible Expenditures

Eligible Expenditures for the Indigenous Community Corrections Initiative

  1. Fees and disbursements;
  2. Salaries and wages for permanent or temporary professional, clerical, technical and administrative services, including contributions to the Unemployment Insurance Commission, the Canada Pension Plan, the Workers' Compensation Board, the Provincial Pension Plan or other Employee Benefit Plans;
  3. Services for personnel administration, accounting and bookkeeping, processing lawyers' accounts and audit fees;
  4. Rent, normal utilities such as electricity, heat, water, telephone, maintenance of offices and other buildings, insurance and taxes, where these expenses are directly related to the project and are not core ongoing expenses;
  5. Office equipment and minor capital acquisitions net of disposal. Minor capital acquisitions are defined as less than $10,000 per acquisition. The maximum expenditure threshold will be set at the time of Contribution Agreement development;
  6. Program supplies and materials;
  7. Travel and living expenses related to the delivery of the project, including transportation rental fees in accordance with the National Joint Council directive on Travel;
  8. Training programs; 
  9. Administrative expenses should not exceed 15% of the total contribution provided by the Department for a specific project, if not already included within other line items. If administrative expenses are already included in other line items, then the percentage will be reduced accordingly;
  10. Honorarium. In Indigenous communities in Canada, it is deemed culturally inappropriate to “sell” knowledge as this knowledge cannot be owned by any one individual or institution. As a result, in Canada, Aboriginal communities provide honorariums as a token of appreciation for services involving, or contributing to, cultural, traditional, or spiritual activities for which custom and/or propriety forbids a price to be set. Historically, Indigenous people were honoured with the gift of food, clothing or other necessities. In contemporary times, monetary gifts may be presented if it is given in the spirit of a gift, and not that of payment, in exchange for a culturally relevant service. Honoraria will be considered in line with accepted practices for a particular region;
  11. Computer services, library expenses, research costs and collection and analysis of statistics;
  12. Public awareness and educational activities consistent with the project's objectives;
  13. Translation and simultaneous interpretation activities; 
  14. Shipping charges, postage, licenses, and other fees;
  15. Printing and distribution activities; and
  16. Hospitality, based on the following criteria:

    In Indigenous communities in Canada, a great deal of the work that is done takes place in a communal setting – often, this takes the form of gatherings or ceremonies that have practical uses as well as fulfilling some of the spiritual and cultural needs of participants. Often, more can be accomplished during a day-long gathering or ceremony than can be done in several meetings that take place on a regular basis or back-to-back. This is true for a number of reasons:

    • Events take place that interrupt meetings;
    • Meetings are necessary for the purpose of doing business with government but not considered culturally important; and
    • Gatherings and ceremonies involve more than just professionals and garner wide-spread community buy-in and support. 

    The sharing of food with participants, particularly at events with a cultural or spiritual element, is seen as an integral and important part of Indigenous protocol and culture. As a result, for Indigenous communities in Canada only, hospitality will be considered as an eligible expense for:

    • Gatherings;
    • Feasts;
    • Ceremonies; and
    • Circles

    Hospitality in this case takes the form of food and drink but does not include alcohol.

Ineligible Costs

  1. Capital costs, such as land, buildings, vehicles and most other captial costs (more than $10,000 per acquisition);
  2. Hospitality, including alcohol, that does not meet the eligible expenses criteria;
  3. Core or ongoing operating expenses
  4. Travel for delegates or participants not directly related to the projects, invited by others, or voluntarily attending; and
  5. Profit, defined as an excess of revenues over expenditures.
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