Shelter, Support & Housing Administration Division

2009 Budget Code Detail Guidebook

HOSTEL SERVICES
(This information is an accompaniment to the Annual Budget Submission & Business Case Submission Guidebooks)

55 John Street 6th Floor, Metro Hall Toronto, ON M5V 3C6 Tel: 416-392-8741 Fax: 416-392-8758

E-mail: hsfunsub@toronto.ca

City of Toronto

March 7, 2008

Budget Code Detail Guidebook

Shelter, Support & Housing Administration Division

Table of Contents

PART 1 - REVENUE ........................................................................................................... 3-4 PART 2 ADMINISTRATION & OPERATIONAL EXPENSES .................................... 5-7 PART 3 PROPERTY MANAGEMENT/BUILDING EXPENSES ................................. 8-9 PART 4 SALARY & BENEFITS EXPENSES ............................................................ 10-11

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PART 1 - REVENUE

R1010 - City of Toronto Funded/Administered

R1001 - Hostel Per Diems: Revenue amounts received or budgeted from Hostels Services for occupancy costs charged on a per diem or single night basis based upon the approved Operating Per Diem and the number of approved beds. R1002 - Emergency Bed Per Diems: Revenue received or budgeted from Hostels Services for contractually approved Emergency/Flex Beds occupancy costs charged on a per diem or single night basis. R1003 - Emergency Bed Stipend: Stipend received from the City for each approved Weather Alert Night. R1004 Personal Needs Allowance (p.n.a.): Revenue received from the City for reimbursement personal needs allowance for eligible clients.

R1020 Provincial & Federal Funding

R1021 - Provincial Grants: Revenue for all projects or programs directly administered by the Provincial government. Specify the name of the funding program in the space provided below the line label. R1022 - Federal Grants: Revenue for all projects, grants or programs either indirectly or directly administered by the Federal government (i.e. SCPI) for the operations of the shelter. Specify the name of the funding program in the space provided below the line label.

R1030 - Other Funding Revenue

R1031 - United Way: Revenue for all projects or programs directly administered by the United Way of Greater Toronto. R1032 Other: Revenue for all projects or programs directly administered by some other funding source. For example, this may include funding from Trillium, Catholic Charities, Red Shield, United Jewish Appeal, etc. Specify the funder in the space provided below the line label. R1033 Foundations: Revenue for all projects or programs directly administered by a foundation, such as the McConnell Foundation. Specify the foundation in the space provided below the line label.

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R1040 Donations/Fundraising
R1041 - Donations/Fundraising: Revenue received from all regular donation or fundraising activities, except for special events (see R1062) or general membership fees (R1063) as these activities are part of the regular function of the organization, and take place throughout the year. Include donations or funds raised from individual or corporate sponsors. They include financial contributions only, and do not include in-kind contributions or donations of assets. R1042 - Special Events: Revenue received from special events where revenue for the agency is raised. Usually, these are one-time or short-term fundraising events, although they can be long-term special campaigns. These amounts include donations or funds raised from individual or corporate sponsors. They do not include revenue raised through regular donation or fundraising activities (see R 1061 for regular donation/fundraising activities). Include financial contributions only, and do not include in-kind contributions or donations of assets. R1043 General Membership Fees: Revenue received for membership services offered by the organization. Members receive some named benefit for their fees, such as special recognition, enhanced communication or special privileges. These amounts do not include contributions made to the organization with no membership services expected or delivered (see R 1061 or R 1062). R1044 Other: Revenue received or budgeted from other donation/fundraising activities not listed above. They can include contributions or donations of assets of an assessed value (such as land or equipment), but does not include in-kind contributions. Please describe the contribution or donation in the space below the line label.

R1050 - Other Revenue General

R1051 - Rental Revenue: Rental Income from residents paying room and board. R1052 - Rental Income (shared facility): Rental Income from the leasing of property and any utility charge back. 1053 - Earned Interest: Interest from interest-bearing accounts and any returns on investments. R1054 - Other including ancillary program funding: Revenue/additional funding that augments

programming/service delivery.

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PART 2 - ADMINISTRATION & OPERATIONAL EXPENSES

AE2020 Materials & Services

AE2021 -Administrative Fee/ Bookkeeping/Payroll: Items such as purchased service costs or in house staff costs for administrative services. (i.e. bookkeeping services, payroll services) AE2022 - Audit Fees: Purchased services to conduct audit and other relevant reviews (financial, operational, etc.), as required by the funder. AE2023 - Legal Fees: Amounts spent on purchased services for legal services related to the shelter operations. AE2024 - Bank Fees/Charges: Fees or service charges levied by financial institutions on shelter bank accounts. AE2025 - Membership Fees: Fees for memberships in various organizations whose mandates are related to the operation of a homeless shelter. AE2026 - Hiring/Human Resources: Expenses related to the recruitment, hiring and on-going administration of staff and other human resource services. AE2027 - Staff Development/Training: Expenses for attending Mandatory training, regular staff development, workshops, etc. AE2028 - Office/Administrative Supplies: Expenses related to the purchase of supplies for office administration (e.g. stationery, pens, computer supplies, etc.) AE2029 - Office Equipment: Expenses related to the purchase and maintenance of office equipment. (e.g. computers, photocopier, fax, etc.) AE2030 - Fundraising: Expenses related to fundraising activities. AE2031 - Advertising/Promotion Materials: Expenses directly related to advertising promotion of the shelter and associated services. (e.g. pamphlets, brochures, etc.) AE2032 - Special Events: Expenses related to the administration of special events that are consistent with the mandate and programming objectives of the shelter. AE2033 Other: Any amounts spent on other administrative services, not itemized above, that are necessary for the ongoing operation of the shelter.

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AE2040 Transportation & Communications

AE2041 - Transportation Costs: Staff expenses spent on transportation directly related to the operation of the shelter (e.g. TTC tickets, taxis, vehicle operation, maintenance, etc.). AE2042 - General Communications: Expenses related to communication services and equipment (e.g. telephones, cell phones, pagers, fax, etc.). AE2043 - Courier/Postage: Amounts spent on courier services and postage directly related to shelter administration. AE2044 Other: Any amounts spent on other transportation and communication services, not itemized above, that are necessary for the ongoing operation of the shelter.

AE2050 Other Expenses

AE2051 Insurance: Amounts spent on insurance premiums for buildings, fire, flood, general damage, theft and staff and board liability, etc. AE2052 Other: Any other expenses not itemized above please include costs associated with Health & Safety for staff such as First Aid and medical supplies.

FE2060 - Food Services

FE2061 - Food Supplies: Expenses related to the purchase of consumable food supplies. (e.g. groceries) FE2062 - Disposable Supplies: Expenses related to the purchase of carry-out food supplies (e.g. Styrofoam cups, plastic wrap, plastic cutlery.) FE2063 - Smallwares Supplies: Amounts spent on the purchase of non disposable small kitchen wares (e.g. pots and pans, cutlery, coffee makers, etc.). FE2064 - Food Vouchers: Amounts spent on vouchers supplied to clients in lieu of meals provided and or in emergency situations. FE2065 - Special Events: Cost of food and supplies related to the provision of meals for special events. FE2066 - Capital Replacement: Amounts spent on capital costs related to the shelters food service program. (e.g. freezers, dishwashers, etc.) FE2067 Other: Amounts spent on the provision of the food service program not itemized above.

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RSE2070 - Resident Personal Needs & Replacement Costs (N. & R.E.)
RSE2071 - Mattresses/Beds: Amounts spent on the purchase of mattresses and beds for the use of shelter residents. RSE2072 - Linens/Towels/Clothing: Amounts spent on the purchase of linen, towels and emergency clothing for the use of shelter residents. RSE2073 - Resident Travel: Amounts spent on transportation for clients as permitted by their case management plan. RSE2074 - Childrens Supplies: Amounts spent on supplies for infants and children not covered by the Personal Needs Allowance. RSE2075 - Recreation Supplies: Costs related to the provision of recreational programming for shelter residents. (i.e. craft supplies, games, sporting equipment, etc). RSE2076 - Laundry Supplies/Services: Expenses related to the purchase of laundry services and/or laundry supplies. RSE2077 - Medical/Hygiene Supplies: Amounts spent on over the counter medication, medical and personal hygiene supplies not covered by the Personal Needs or other Social Assistance allowances include first aid kits and Health & Safety supplies for the Residents. RSE2078 - Other: Any other expenses related to personal resident needs not itemized above.

RSE2080 Personal Needs Allowance (p.n.a.): Expense for personal needs allowance payments
for eligible clients.

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PART 3 - PROPERTY MANGEMENT / BUILDING EXPENSES PE3020 Building Maintenance & Services
PE3021 - Cleaning Supplies: All supplies and equipment related to cleaning the facility. PE3022 - Building Materials: All supplies and equipment required to complete building repairs. PE3023 - Property Repairs: Routine maintenance, repair and costs for contractors. PE3024 - HVAC Maintenance & Repair: Maintenance costs for service contracts and repairs related to HVAC systems. PE3025 - Plumbing Maintenance & Repair: Maintenance and repair costs related to plumbing include the purchase of plumbing supplies. PE3026 - Electrical Maintenance & Repair: Maintenance and repair costs related to the electrical systems in the shelter include the purchase of electrical supplies. PE3027 - Pest Control: All costs related to pest control and integrated pest management. PE3028 - Waste Disposal: Contracted or in house garbage removal services, system maintenance (compactors, recycling, purchase of garbage bags, etc.). PE3029 - Grounds Maintenance: Items such as snow removal, lawn and grounds maintenance/contractors, purchase of tools, shovels, lawn movers, etc. PE3030 - Appliance Maintenance & Repair: Services related to the maintenance and repair of appliances e.g. dishwashers, washer/dryers, stove, fridges, etc. PE3031 - Elevator Maintenance & Repair: Costs associated with elevator maintenance and repair including inspection and log monitoring costs which are mandatory under the elevator licensing requirements. PE3032 - Fire Safety System Repair, Maintenance/Inspection: Expenses related to the regular maintenance, repair and inspection of the fire safety systems including annual fire inspections, fire log, extinguisher maintenance, fire safety system monitoring, etc. PE3033 - Security/Equipment: Purchase and maintenance of any equipment related to the security of the facility including surveillance, walkie-talkies, alarm system monitoring. PE3034 - Security Purchased Services: Any related costs for purchased security services i.e. security guards. PE3035 - Capital Replacement: Expenses related to the replacement of major/capital items such as the roof, boilers, HVAC systems etc.
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PE3036 Other: Any other property costs not listed but which are related to Building Maintenance and Service.

PE3040 Utilities: Ensure that in shared facilities the utilities are pro-rated appropriately in
relation to area space and use. PE3041 - Gas/Oil (Heating): Gas or oil expenses directly related to the shelter operation. PE3042 - Hydro: Hydro costs directly related to the shelter operation. PE3043 - Water/Sewage: Water and sewage costs directly related to the shelter operation.

PE3050 Mortgage & Related Occupancy Cost - summarizes the following categories and expenditures:
PE3051- Mortgage/Interest & Principal: Annual interest and principal payments for any mortgage on the property. PE3052 - Lease/Rent Occupancy Charge: Annual payments for the lease or rent of shelter space, or a pro-rated amount of that cost for shared space, if applicable. PE3053 - Property Taxes: Annual payments for shelter property taxes, if applicable. PE3054 Other: Any other amounts spent on other building/property occupancy costs not itemized above.

PE3060 - Capital Replacement Reserve Contribution: Annual contributions made to the

shelters Capital Reserve Fund to be used for the replacement of major capital items such as roof, boilers, etc.

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PART 4 - SALARY & BENEFITS EXPENSES

SBE4020 - Salary Expense

SBE4001- Management Staff: Total expenses for all Management positions except property management, food services and Childrens programming positions. SBE4002 - Direct Service/Front-line Staff: Total expenses for all staff positions that provide directservice or front-line work including counselling and support, crisis & case management, intake, bed prep, move-ins/outs etc. SBE4003 - Relief/Casual Staff: Total staffing cost for shift coverage for full and part-time employees for things like vacation, sick, meetings, etc. SBE4004 - Dedicated Counsellor Staff (if applicable): Dedicated counsellors if agency has a dedicated counsellor position that only does counselling/case management please enter the cost in this line. SBE4005 - Childrens Program Management Staff: Dedicated management positions for Children Programming. SBE4006 - Childrens Program Staff: Direct service staff providing childrens programming, counselling, crisis management, etc. SBE4007 Childrens Program Relief/Casual Staff: Staffing costs to cover shifts for full and parttime children services programming employees. SBE4008 - Contracted Services: Total of any services that are contracted out to external agencies including health care, counselling, life skills, etc. SBE4009 - Administrative Staff: Staff who complete specific administrative functions including PNA & pink form processing, filing, office management responsibilities, etc. SBE4010 Human Resources Staff: Staff who are responsible for agency Human Resources. SBE4011 - Fundraising Staff: Staff dedicated to fundraising activities including writing funding & foundation proposals, direct mail campaigns, etc. SBE4012 - Property Management Staff: Staff responsible to manage the provision of property management services may have responsibility to manage major repairs, develop maintenance contracts and monitor contractors, complete capital replacement planning, supervision, departmental planning, etc.

SBE4013 - Property Maintenance Staff: Staff responsible to complete general repairs and maintenance on the shelter facility.

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SBE4014 - Janitorial/Cleaning Staff: Staff responsible for the upkeep and cleanliness of the building. SBE4015 - Food Services Management Staff: Dedicated Management staff responsible to manage the Food Services program may have responsibility for food inventory, ordering, departmental planning, supervision etc. SBE4016 - Food Services Cook: Staff who do the food prep, cook the meals and any kitchen helpers. SBE4017 - Food Services Cleaner: Staff who are responsible for cleaning and maintenance of the kitchen facilities. SBE4018 - Food Services Relief/Casual Staff: Staffing expenses for covering shifts for full and parttime food service employees. SBE4019 Other: Any other additional employee expenses not captured in the various descriptions.

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