11.3 One Time Unexpected Costs

POLICY

Through the CWELCC System’s funding flexibility, the Manitoulin-Sudbury DSB may allocate available funds to support eligible child care centers and agencies experiencing one-time, non-discretionary, and unexpected costs that exceed their Program Cost Allocation. Such costs may include, but are not limited to, emergency repairs to minor assets. Funding approval will prioritize, though not be limited to, service providers whose operating expenses for eligible spaces surpass their total revenue from all sources, who have exhausted other funding options, and who can demonstrate financial viability.

The Manitoulin-Sudbury DSB is committed to ensuring that CWELCC funding for service providers is distributed in a fair, transparent, and accountable manner, supporting the stability and quality of early learning and child care programs throughout the district.
 

PROCEDURE

Eligible costs include non-discretionary expenses essential for ongoing operation, as well as unexpected costs resulting from unforeseen circumstances that exceed budget allocations. Examples of eligible costs are emergency repairs for minor assets, such as HVAC systems and safety equipment, along with other essential operational expenses that were not anticipated. Ineligible costs, such as major capital repairs, may still be considered under special circumstances. These costs will be reported separately to the Ministry and will not impact the center or agency’s Actual Cost-Based Funding Allocation.

Centres/agencies must apply detailing:

• The nature of the non-discretionary or unexpected cost.
• Supporting documentation (e.g., invoices, quotes, explanations).
• Any other revenue sources available (e.g., reserves, non-base fee revenue).

The DSB will review applications based on:

• The centre’s or agency’s financial situation and access to reserves.
• The availability of other funding sources.
• The urgency and necessity of the cost.

Funding will be allocated based on the available budget and the need demonstrated by the centre/agency. In the case of limited resources, the DSB will prioritize centres/agencies with the most critical needs.

The Manitoulin-Sudbury DSB will track, and report deemed eligible costs separately, ensuring they do not impact the actual cost-based funding for the centre or agency. Any such costs must be properly documented and justified.

This policy will be reviewed annually or as needed to ensure alignment with funding requirements and operational needs.