Budget categories and items – Canada Book Fund

The Department of Canadian Heritage has established standard budget categories and items that must be used in project budgets received with funding applications for the Canada Book Fund (CBF).

When building your project budget, refer to the tables below for expense and revenue categories. These categories will also be used in the contribution agreement, should your application be approved. See a budget example for expenses and revenues.

Consider these points as you build your project budget:

  1. The list was built based on projects received by the program over the last few years. The program believes that most expenses and revenues can be classified under the categories and items listed, but is aware that items on the list are not mutually exclusive. Certain elements of your project budget could be classified under more than one category. If for a specific expense or revenue you can't find an appropriate category or item, the categories "Other Project Expenses", "Other Type of Funding" or the items "Other (specify)" for the relevant category can be used with an explanatory note. Please note that you don't have to use all the expense items on the list if it is not relevant. If, for example, in "Event/Venues", you have a stage equipment rental expense, you can add it to your other equipment rental under "Equipment rental".
  2. All project expenses must be included in the budget, even if they are ineligible. Please note that the list of expense categories and items includes both eligible and ineligible expenses (for example, hospitality expenses are ineligible but are on the list).
  3. The budget must balance overall with cash expenses corresponding to cash revenues and in-kind expenses corresponding to in-kind revenues.
  4. Program officers must be able to clearly identify ineligible expenses. If your budget includes an eligible and an ineligible expense that correspond to the same expense item, please present them separately on two lines. Please refer to the budget example to see how, for example, venue rental expenses for public readings, some by Canadian authors (eligible) and some by foreign authors (not eligible) should be presented.
  5. The category "Training/Professional Development" is for expenditures related to the internal needs of the applicant with respect to training (for example training of staff following implementation of new software related to book marketing). Expenses related to Professional Development projects are to be distributed throughout the other categories.
  6. Revenues from public sources will be listed under the categories "Federal" and "Other Level of Government Funding" and under the "Summary – Government contribution" item in the "In-Kind Revenue" category. When revenue from public sources is forecasted, please include the departments or organizations providing the funding.
  7. Travel expenses (travel, accommodation, per diem) must comply with the Treasury Board of Canada Secretariat's Travel Directive. Therefore, these expenses need to appear independently in the "Travel" category and not be included with other expenses elsewhere in the budget.
  8. If the budget includes salaries, please provide a separate list indicating the position of the individual, the time he or she will spend on the project and the total amount of the expense for each employee or contract worker. Fees or honoraria for consultants must be detailed in the application form (Part D – Forecasts).
  9. Since the categories and items from the list will be used in the contribution agreement, you will also need to use them in your interim and final financial reports. Some of the budget items you will choose in building your budget may not correspond to the terms used by your organization to describe its expenses and revenues in its internal documents (for example, in your organization's accounting system or project management documents). The program recommends you document the differences between your internal documents and the project budget you submit to the CBF (for example, in a "Comments" column or in footnotes in the project budget or in a reference document for your files). Making the link between the budget you submit to the CBF and your organization's management systems will facilitate reporting.

Standard expense categories and items

Expense CategoriesExpense ItemsComments and examples

Consultant-Professional Fees

Consultants

An individual, from outside an organization, who is hired by the organization to provide advice or services in his or her area of expertise. Also include here any fee or honoraria for human resources from outside the organization.

Consultant-Professional Fees

Other (specify)

 

Artists and Performers

Canadian author fees

 

Artists and Performers

Foreign author fees

 

Artists and Performers

Artists Fees

Excludes author fees.

Artists and Performers

Artistic expenses

For example, costs related to booking a show.

Artists and Performers

Rights and royalties

Copyright, SOCAN fees, etc.

Artists and Performers

Other (specify)

 

Event/Venues

Venue rental

Rental of rooms, theatres, auditorium, or other locations for events, professional development sessions, etc.

Event/Venues

Site venue expenses

Security, rental of tents, traffic barriers, portable toilets, event or venue insurance, permits, cleaning, etc.

Event/Venues

Stage/sound and lights

 

Event/Venues

Equipment rental

 

Event/Venues

Production Costs

Expenses related to the production of an activity or event, for example, box office or mobile communication costs.

Event/Venues

Other (specify)

 

Travel

Travel - Canadian authors

Travel includes all means of transportation.

Travel

Accommodation - Canadian Authors

 

Travel

Per diem (meals) - Canadian authors

 

Travel

Travel - Foreign authors

Include here the transporation, accommodation and per dia of foreign authors.

Travel

Accommodation - Other (specify)

Accommodation for individuals who are not authors - for example staff or professional development speakers.

Travel

Travel - Other (specify)

Travel for individuals who are not authors - for example staff or professional development speakers.

Travel

Freight cost

Shipping

Travel

Other (specify)

 

Training/Professional Development

Staff training

For example, costs related to attendance of an employee or volunteer to a training event (registration, networking expenses, mentoring costs).

Training/Professional Development

Membership fees

For example, membership fees for staff to a professional organization.

Training/Professional Development

Conference fees and expenses

For example, fees for staff to attend conferences. Does not include travel, accommodation or per dia.

Training/Professional Development

Other (specify)

 

Entertainment

Artist

Excludes authors.

Entertainment

Other (specify)

 

Promotion and Communication

Marketing and Promotion

Includes websites for promotional purposes and social media.

Promotion and Communication

Advertising

Television, radio, internet, etc.

Promotion and Communication

Publishing/printing

For example, graphic design or distribution of flyers, posters, banners, guides, catalogues, etc.

Promotion and Communication

Press conference

 

Promotion and Communication

Translation services

For example, promotional material.

Promotion and Communication

Signage

 

Promotion and Communication

Other (specify)

 

Outreach

Outreach expenses

For example, expenses for initiatives geared towards industry organizations/members (an informational website for actors of the book supply chain or expenses related to recruiting speakers and participants to an industry conference, etc.).

Outreach

Other (specify)

 

Environment Assessment

Environment assessment cost

 

Hospitality

Food & beverages

 

Hospitality

Ceremonies

Includes receptions.

Hospitality

Prizes

Grants, gifts, etc.

Hospitality

Other (specify)

 

Administration Expenses

Salaries, fees and benefits

Remuneration of employees or human resources from outside the organization who provide support ensuring the project runs smoothly, but who don't work directly on the project, for example administrative support and accounting and legal services. This item includes any type of compensation: salaries, honorariums, commissions, benefits, etc. These salaries are included in the calculation of maximum allowable administrative expenses (15% of non-administrative eligible expenses).

Administration Expenses

General Administration

This item includes ancillary expenses related to administering the project that ensure it runs smoothly, such as general office supplies and expenses. These expenses are included in the calculation of the maximum allowable administrative expenses (15% of non-administrative eligible expenses).

Administration Expenses

Other (specify)

 

Equipment Expenses

Purchase of equipment

 

Equipment Expenses

Software purchase

Includes licences.

Equipment Expenses

Repair and maintenance

 

Equipment Expenses

Artistic/Educational Material

For example, professional development material and handouts.

Equipment Expenses

Software development

 

Equipment Expenses

Rental of equipment

 

Equipment Expenses

Other (specify)

 

Volunteer Support

Training

 

Volunteer Support

Food and non-alcoholic beverages

 

Volunteer Support

Distinctive clothing

 

Volunteer Support

Recognition

 

Volunteer Support

Other (specify)

 

Capital Expenses

Other (specify)

An expense assumed by the entity to acquire, construct, develop, enhance or improve an asset which will have benefits to the organization over a number of years.

Other Project Expenses

Salaries, fees and benefits

The portion of an employee's salary directly related to time spent on the project. This includes any type of compensation: salaries, commissions, benefits, etc.

Other Project Expenses

Other (specify)

 

In-kind Expenses

Administration

 

In-kind Expenses

Site venue expenses

 

In-kind Expenses

Promotion and marketing

Includes communications expenses.

In-kind Expenses

Transportation, meals and accommodation

 

In-kind Expenses

Professional fees

 

In-kind Expenses

Hospitality fees

 

In-kind Expenses

Other (specify)

 

Standard revenue categories and items

Revenue CategoriesRevenue ItemsComments and examples

Earned Revenue

Box office revenues, admission, ticket sales

 

Earned Revenue

Subscription or membership

 

Earned Revenue

Sales of merchandising and other products

May include book sales.

Earned Revenue

Registration revenues

 

Earned Revenue

Rentals

 

Earned Revenue

Other (specify)

 

Private Sector Funding

Donations

 

Private Sector Funding

Sponsorships

 

Private Sector Funding

Foundations

 

Private Sector Funding

Fundraising activities

 

Private Sector Funding

Other (specify)

 

Federal

PCH program funding

Amount requested from Support to Organizations of the Canada Book Fund.

Federal

PCH other program funding

Amount requested or allocated from a PCH program other than Support for Organizations of the Canada Book Fund.

Federal

Other department funding

 

Federal

Other Federal Government or Agency Funding

Please include any Canada Council for the Arts funding here.

Other Level of Government Funding

Provincial/Territorial Government

 

Other Level of Government Funding

Provincial/Territorial Agencies

 

Other Level of Government Funding

Municipal Government or Agency

 

Other Level of Government Funding

Regional Government or Agency

 

Other Level of Government Funding

Other (specify)

 

Other Type of Funding

University

 

Other Type of Funding

Other (specify)

 

Applicant Funding

Applicant contribution

 

Applicant Funding

Applicant In-kind contribution

 

Applicant Funding

Other (specify)

 

In-kind Revenue

Summary - Private Sector

 

In-kind Revenue

Summary - Governmental contribution

 

In-kind Revenue

Other (specify)

 

Foreign

Foreign government

Includes reimbursement of Value Added Tax paid outside Canada.

Foreign

Other (specify)

 

Budget example – Expenses

Expense CategoryExpense ItemAmountComment

Artists and Performers

Canadian author fees

$13,000

 

Other Project Expenses

Salaries, fees and benefits

$35,000

Director general ($20,000, 33% of her time, full-time employee) and Artistic coordinator ($15,000, 100% of his time, 15 hours a week)

Consultants-Professional Fees

Consultants

$3,000

Media relations consultant

Promotion and Communication

Signage

$1,000

Footnote 1

Event/Venues

Venue rental

$2,500

Public readings - Canadian authors

Event/Venues

Venue rental

$1,000

Public readings - foreign authors (ineligible expense)

Event/Venues

Stage/sound and lights

$2,000

 

In-kind Expenses

Promotion and marketing

$4,000

Ads in local papers

Administration Expenses

Salaries, fees and benefits

$1,500

Administrative assistant (5% of her time)

Administration Expenses

General Administration

$2,000

 

Total

$65,000

 

Budget example – Revenues

Revenue CategoryRevenue ItemAmountComment

Federal

PCH program funding

$15,000

Canada Book Fund

Federal

PCH other program funding

$5,000

Development of Official-Language Communities Program

Federal

Other Federal Government or Agency Funding

$10,000

Canada Council for the Arts

Other Level of Government Funding

Provincial/territorial Government

$6,000

Provincial Tourism Department

Earned Revenue

Box office revenues, admission, ticket sales

$13,000

 

Earned Revenue

Sales of merchandising and other products

$5,000

Sales of festival merchandise (t-shirts, bags, etc.)

In-kind Revenue

Summary – Private Sector

$4,000

Local papers

Applicant Funding

Applicant contribution

$7,000

 

Total

$65,000

 
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