The Program Support budget includes the costs of those services which are provided across all four programs. These are the shared supports which allow the four Board programs to operate. If a cost can be solely allocated to a particular program, then that cost will show up as a line item within that particular program budget. An example of a Program Support cost is Human Resource management which serves all programs.
The Board provides programming mandated by five separate Ministries. In three of the four programs there is grant based funding of administrative costs. We continue to fight for ongoing administrative funding in Social Housing. The province often refers to these as cost shared activities but in all cases they are unilaterally capped by the province and seldom reflect the stated costs sharing formula. It is essential that the program support costs are appropriately assigned to each program in order to reasonably request and receive these administrative grants. The Board needs to know the true cost of running each program so that it can lobby for appropriate and justifiable administrative funding.
The Program Support budget is composed of several components. Each component is divided up among the programs in a manner which attempts to accurately reflect the estimated cost of that component for each program’s delivery. In the private sector, there are similar attributions or allocations of costs in corporations with many business activities which receive central or corporate supports. There is no formula which is deemed to provide an absolutely accurate analysis without incurring significant new costs to refine the allocation process.
This report is meant to be reviewed each year and refined over time so that the Program Support cost allocation is more precise and remains relevant. The financial amounts are based on prior year’s audits available at budget time, but staffing is based on that in place at the time of budget creation. This report is an important component of the annual budget process.
Allocation: These core administrative costs are divided equally among all four programs.
Cost components:
The total of these costs is $459,927
| Program | 2022 % allocation | 2022 allocation |
|---|---|---|
| Ontario Works | 25% | $114,982 |
| Children's Services | 25% | $114,982 |
| Paramedic Services | 25% | $114,982 |
| Community Housing | 25% | $114,982 |
| Total | 100% | $459,927 |
Allocation: Human Resources are provided through an external contract and internal support from the Executive Assistant (50%). Costs are distributed based on the number of fulltime and regularly scheduled Part Time staff
Cost components:
The total of these costs is $160,475
| Program | FT and Regular PT staff as of Sept.1,2020 | 2022% allocation | 2022 allocation |
|---|---|---|---|
| Ontario Works | 10 | 5.68% | $9,118 |
| Children's Services | 2 | 1.14% | $1,824 |
| Paramedic Services | 150 | 85.23% | $136,769 |
| Community Housing | 14 | 7.95% | $12,765 |
| Total | 176 | 100.00% | $160,475 |
Allocation:
Cost components:
The total of these costs is $792,665
#3 A Share of Prior Year Audit Expenditures
The total of these costs is $396,332
| Program | Program Expenditure (prior year audit) A | Percentage of Gross expenditure B | Finance Department Cost C | Gross Share of costs D (Column BxC) | Allocation 50% Finance Department Cost E (50% of Column D) |
|---|---|---|---|---|---|
| Integrated Social Services | $8,870,626 | 22.28% | $792,665 | $176,584 | $88,292 |
| Children's Services | $7,361,499 | 21.01% | $792,665 | $360,207 | $180,103 |
| Paramedic Services | $17,833,945 | 45.44% | $792,665 | $360,207 | $180,103 |
| Community Housing | $3,871,902 | 11.27% | $792,665 | $89,367 | $44,684 |
| Total | $37,937,972 | 100% | $0 | $792,665 | $396,332 |
The total of these costs is $237,799
| Program | Nubmer of service delivery locations or service providers A | Total service delivery locations or providers B | Finance Department Cost C | Gross Share of costs D (Column A/B x C) | Allocation 30% Finance Department Costs E (30% of Column D) |
|---|---|---|---|---|---|
|
Integrated Social Services |
3 | 7.50% | $792,665 | $59,450 | $17,835 |
| Children’s Services |
10 | 25.00% | $792,665 | $198,166 | $59,450 |
| Paramedic Services | 12 | 30.00% | $792,665 | $237,799 | $71,340 |
| Community Housing | 15 | 37.50% | $792,665 | $297,249 | $89,175 |
| Total | 40 | 100% | $792,665 | $237,799 |
The total of these costs is $158,533
| Program | Staff A | % of total staff B | Finance Department Cost C | Gross Share of costs D (Column B x C) | Allocation 20% Finance Department Cost E (20% of Column D) |
|---|---|---|---|---|---|
| Integrated Social Services | 10 | 5.68% | $792,665 | $45,038 | $9,008 |
| Children's Serivces | 2 | 1.14% | $792,665 | $9,008 | $1,802 |
| Paramedic Services | 150 | 85.23% | $792,665 | $675,567 | $135,113 |
| Community Housing | 14 | 7.95% | $792,665 | $63,053 | $12,611 |
| Total | 176 | 100% | $0 | $792,665 | $158,533 |
| Finance Department Summary | #3A | #3B | #3C | Total |
|---|---|---|---|---|
| Integrated Social Services | $88,292 | $17,835 | $9,008 | $115,134 |
| Children's Services | $83,253 | $59,450 | $1,802 | $144,505 |
| Paramedic Services | $180,103 | $71,340 | $135,113 | $386,557 |
| Community Housing | $44,684 | $89,175 | $12,611 | $146,469 |
| Total | $396,332 | $237,799 | $158,533 | $792,665 |
Allocation: Accomodation costs are allocated to each program based on the number of program staff in that location. All Paramedic Services base costs are reflected directly in the Paramedic Services budget. All other office costs are divided by number of staff.
Cost components:
The total of these costs is $208,301
| 210 Mead Blvd. | 2022 Location Costs | 2022 FT and PT Staff | 2022% allocation | 2022 allocation |
|---|---|---|---|---|
| Ontario Works | $121,803 | 7 | 78% | $94,736 |
| Children's Services | $121,803 | 1 | 11% | $13,534 |
| Paramedic Services | $121,803 | 0 | 0% | $0 |
| Community Housing | $121,803 | 1 | 11% | $13,534 |
| Sub-Total | $121,803 | 9 | 100% | $121,803 |
| 347 Second Ave. | 2022 Location Costs | 2022 FT and PT Staff | 2022% allocation | 2022 allocation |
|---|---|---|---|---|
| Ontario Works | $86,498 | 0 | 0% | $0 |
| Children's Services | $86,498 | 0 | 0% | $0 |
| Paramedic Services | $86,498 | 11 | 100% | $86,498 |
| Community Housing | $86,498 | 0 | 0% | $0 |
| Sub-Total | $86,498 | 11 | 100% | $86,498 |
| Total | $208,301 | 20 | 0% | $208,301 |
Allocation: Based on number of computers supported
Cost components:
The total of these costs is $516,904
| Program | Number of Computers June 30, 2021 | 2022% allocation | 2022 allocation |
|---|---|---|---|
| Ontario Works | 27 | 31.03% | $160,418 |
| Children's Services | 3 | 3.45% | $17,824 |
| Paramedic Services | 42 | 48.28% | $249,540 |
| Community Housing | 15 | 17.24% | $89,121 |
| Total | 87 | 100% | $516,904 |
Allocation: The cost of providing integrated reception and related client services are divided among Ontario Works, Children’s Services, and Social Housing.
Cost components:
All office locatins, lease, utilities, heat, improvements, municipal water, telephone, internet, photocopies, insurance, office supplies and postage.
The toal of these costs is $446,096
| Program | 2022% allocation | 2022 allocation |
|---|---|---|
| Ontario Works | 40% | $178,440 |
| Children's Services | 30% | $133,828 |
| Community Housing | 30% | $133,828 |
| Total | 100% | $446,096 |
