ARCHIVED - A Guide to Preparing Treasury Board Submissions

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The 2014 Guidance for the Preparation of TB Submissions includes a revised submission form, the roles and responsibilities of stakeholders, enhanced guidance on costing, tools for submission writers and new service standards for submissions. Departments and agencies have until April 1, 2014, to fully implement the updated guidance.

However, as communicated in the Guideline on Chief Financial Officer Attestation for Cabinet Submissions, a CFO Attestation letter must be annexed to all submissions that have financial implications, effective January 1, 2014.

Appendix B: Costing Tables

A complete cost analysis must support all Treasury Board submissions requesting the approval of new resources to implement new or revised policies, programs, or projects. Submissions requesting the transfer of or adjustments to existing resources must also include the appropriate costing table.

The costing tables shown below are required for each financial authority that is being sought in a Treasury Board submission. A basic checklist of the resources to be costed is provided at the end of this appendix.

In preparing the costing for all Treasury Board Submissions, departments should follow the more detailed guidance in the Guide to the Costing of Outputs in the Government of Canada and the Treasury Board Benefit Cost Analysis Guide. Departments should consult the TBS website for the most up to date versions of these guides before undertaking any costing.

Costing Tables

The following formats for calculating and presenting costs in a Treasury Board submission are now required for all financial authorities being sought. Each financial authority will need to be supported by one of the following costing tables. As appropriate, accompanying costing tables must be included in the first appendix attached to the Treasury Board submission. Summary tables (tables 6 and 7) must be included in the "Cost and source of funds" section of the Treasury Board submission and must be consistent with the costing tables appearing in the appendix. Please note that the Secretariat may request more information in the course of its analysis.

Table 1 is required for each financial authority seeking budgetary resources in order for a federal organization to carry out government programs and policies. The resources being requested must be related to the appropriate program activity (or activities) within the organization.

Table 2 is required for each financial authority seeking additional capital resources in order for a federal organization to carry out government programs and policies. This table provides the accrual accounting information on the expected life cycle of the asset. The resources being requested must be related to the appropriate program activity (or activities) within the organization.

Table 2: Capital Projects Costs Table (Accrual Basis) Corresponding to Authority Paragraph xx (dollars)

Organization Name:
Program Activity	Land & Capital-Related Expenses (Excluding Amortization)	Amortization	Total Capital
Program Activity
FY xxxx–yyyy
FY xxxx–yyyy
FY xxxx–yyyy
FY xxxx–yyyy
FY xxxx–yyyy
Program Activity
FY xxxx–yyyy
FY xxxx–yyyy
FY xxxx–yyyy
FY xxxx–yyyy
FY xxxx–yyyy
[Etc.]
Total

Note: Capital expenditures should be split between non-depreciable expenditures and amortization. The totals of the two columns should equal the total amount to be charged to the capital vote or allotment noted in Table 1. Non-depreciable expenditures include such amounts as land acquisition costs and expenses for repairs and maintenance.Table 3 is required for every transfer within a federal organization or between federal organizations in order for a federal organization to carry out government programs and policies, as per each financial authority being sought in the submission. The resources being transferred must be related to the appropriate program activity (or activities) within the organization(s).

Note: This authority is required when an organization wants to perform internal vote transfers or transfer funds to another organization.

When transferring salaries from one department to another, the increase in the personnel sub‑allotment of the receiving department should be offset by an identical reduction in the personnel sub‑allotment of the giving department. If that is not possible, the transfer to/from the operating allotment should be made entirely within the other operating costs sub‑allotment (which must include the EBP amount).

Table 4 is required for each financial authority seeking non‑budgetary resources in order for a federal organization to carry out government programs and policies. The resources being requested must be related to the appropriate program activity (or activities) within the organization.

Table 4: Non‑Budgetary Funding Request Table Corresponding to Paragraph xx (dollars)

Organization Name:
Source of Funds:
Vote number
		Loans, Investments, Advances
Total
Program Activity
	FY xxxx–yyyy
	FY xxxx–yyyy
Subtotal PA
Program Activity
	FY xxxx–yyyy
	FY xxxx–yyyy
Subtotal PA
[Etc.]

Table 5 is required for each financial authority seeking resources from a Treasury Board centrally-managed vote in order for a federal organization to carry out government programs and policies. The resources being requested must be related to the appropriate program activity (or activities) within the Secretariat.

Table 5: Centrally‑Managed Fund Corresponding to Authority Paragraph xx (vote) (dollars)

Treasury Board of Canada Secretariat
Source of Funds:
		Centrally‑Managed Fund
Total
Program Activity
	FY xxxx–yyyy
	FY xxxx–yyyy
	FY xxxx–yyyy

Table 6 provides a summary of the costing resources required by vote. This summary table is to be included in the body of the submission, in the "Cost and source of funds" section.

Table 6: Summary Table by Estimates Vote Structure (dollars)

Organization Name:
Input Factor		Fiscal Year
		xxxx–yyyy	xxxx–yyyy	xxxx–yyyy	xxxx–yyyy	xxxx–yyyy	Total*
Total
Vote X (Operating Expenditures)
	Personnel
	Operating & Maintenance
Less: Vote Netted Revenue
Subtotal Vote X
Vote Y (Capital Expenditures)
	Personnel
	Other
Subtotal Vote Y
Vote Z (Grants and Contributions)
Subtotal
EBP @ 20%
Accommodation @ 13%
Other Statutory Items (as required)

*Note: As appropriate/required, this column may be replaced with a column indicating ongoing funding (e.g. FY xxxx and ongoing) or funding that will continue for more than five fiscal years and is set to end at a fixed point in time in the future (e.g. FY xxxx-yyyy).

Summary Source of Funds Table Corresponding to Authority Paragraph xx (dollars)

Organization Name:
Fiscal Year	Source of Funds		Amount
FY xxxx–yyyy
FY xxxx–yyyy
[Etc.]

Table 7 provides a summary of the costing by program activity (or activities). This summary table is to be included in the body of the submission, in the "Cost and source of funds" section.

Table 7: Summary Table by Program Activity (dollars)

Organization Name:
Program Activity	Fiscal Year
	xxxx–yyyy	xxxx–yyyy	xxxx–yyyy	xxxx–yyyy	xxxx–yyyy	Total
Total
Program Activity
Program Activity
[Etc.]

Checklist of Possible Costs

Salary and related costs

Salary costs include salaries, wages, shift premiums, foreign service directives, overtime allowances, acting pay, reclassifications, bilingual bonuses, pay equity payments, relocation, education leave, and training and development leave.

Employee benefit plan (EBP) costs are currently calculated at 20 per cent of total salary costs. They consist of employer costs for superannuation, the Canada Pension Plan, and employment insurance, and must be considered as incremental costs when calculating the human resources component of a submission. While EBP costs are not charged to federal organizations' operating budgets at this time, they are costs to government that must be funded. The organization's financial services can provide the latest rates for calculating EBP costs. It should be noted that an additional cost for health care may apply, depending on the funding regime.

Accommodation costs

These costs fall under one of three scenarios, as follows:

If new staff will be working out of office space owned or leased by Public Works and Government Services Canada, the latter charges an accommodation premium. This is currently calculated at 13 per cent of total salary costs and must be included in any costing of new salaries. While the sponsoring federal organization must fund these costs, the monies to cover them are held centrally. The organization's financial services can provide the latest rate for calculating this premium.

If new staff will be working out of office space owned by the federal organization, the organization's financial services should be consulted about dealing with the costs.

Foreign Affairs and International Trade Canada (DFAIT) usually provides accommodation for staff working at missions outside Canada. This is done on a cost-recovery basis under the Treasury Board's Common Services Policy. Because providing office and living space requires long lead time, DFAIT should be informed as early as possible of any plans to post staff abroad.

Other operating costs

These include travel; conferences; freight; postage; training; personal and professional service and other contracts; internal or external communications; management of information life cycles for databases and websites; personal computers; software; furniture; office supplies; internal professional services such as legal counsel, auditors, and evaluators; and corporate services such as IT, library, mail room, management of information, information conversion to new structures and/or technology over time, telecommunications, and security.

Capital

This is capital that a federal organization controls separately. It covers the acquisition of land, construction of buildings, engineering structures and works, car fleets, ships, and planes, as well as the costs of major alterations, repairs, or renovations to extend the life of such assets. Capital may include requirements that exceed a federal organization's project authorities or limits. These costs must take into account any replacement or maintenance expenses. A life‑cycle approach should be used in costing such initiatives. Accrual data requirements for capital activity are detailed in Appendix C.

Goods and Services Tax (GST) and Harmonized Sales Tax (HST)

The GST and HST are not charged to federal organizations' operating budgets, but to an accountable advance account in the normal course of budgeting and accounting. However, these costs should be shown separately in proposals seeking new resources, expenditure authority, and project approvals to carry out government programs and policies.

The GST and HST should be displayed separately in costing major initiatives that fall under the Treasury Board's Project Management Policy. In many such ventures, these taxes can be significant. They must be included in calculating a project's total costs and reviewing these against a federal organization's Treasury Board delegated authority for project approvals (project approval limits provided to individual federal organizations listed in Appendix E to the Project Approval Policy). Listing such costs separately also allows for more transparency when presenting proposals to Treasury Board ministers.

Transfer payments

These are transfers of money, goods, services, or assets from an appropriation to individuals, organizations, or other levels of government, without the federal government receiving goods or services directly in return.

They include grants, which are transfer payments that are not subject to accounting or auditing, but for which eligibility and entitlement may be verified or for which the recipient(s) may need to meet certain pre‑conditions.

They also include contributions, which are conditional transfer payments for a specified purpose made under a contribution agreement that is subject to accounting and auditing.

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