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.
Please consider the points below as you build your project budget.
- 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".
Eligibility of expenses
- 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). For more information, we refer you to the Eligible Expenses section in the Application Guidelines.
- 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.
Balancing your budget
- The budget must balance overall per government fiscal year (April 1 to March 31) with cash expenses corresponding to cash revenues and in-kind expenses corresponding to in-kind revenues.
Instructions for specific revenue or expense categories
- The category "Training/Professional Development" is for expenditures related to the internal needs of the applicant with respect to training (for example, staff training following implementation of new marketing software). Expenses related to Professional Development projects are to be distributed throughout the other categories.
- 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.
- Travel expenses (travel, accommodation, per diem) must comply with the Travel on government business directive. Therefore, these expenses need to appear independently in the "Travel" category and not be included with other expenses elsewhere in the budget.
- 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).
Budget categories in reporting
- 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 be the same as the terms used by your organization to describe its expenses and revenues in its internal documents (for example, in your organization's accounting system).
- To facilitate reporting, it is recommended to document the differences between your internal documents and the project budget you submit to the program (for example, in a "Comments" column or in footnotes in the project budget or in a reference document for your files).
Standard expense categories and items
|Expense Categories||Expense Items||Comments and examples|
|Consultant-Professional Fees||Consultants||An individual, from outside an organization, who provides advice or services in his or her area of expertise. Also include here any fees 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||Production Costs||Expenses related to the production of an activity or event, for example, box office or mobile communication costs.|
|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 transportation, 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.|
|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)||-|
|Promotion and Communication||Marketing and Promotion||Includes developing of and advertising on websites and social media for promotional purposes.|
|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.).|
|Environment Assessment||Environment assessment cost||-|
|Hospitality||Food & beverages||-|
|Hospitality||Prizes||Grants, gifts, etc.|
|Administration Expenses||Salaries, fees and benefits||Remuneration to employees of the organization or to human resources from outside the organization who provide support for the project, but who don't work directly on it, 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). This information is also available under “Eligible Expenses” in the Application Guidelines.|
|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||Food and non-alcoholic beverages||-|
|Volunteer Support||Distinctive clothing||-|
|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 or intern’s salary directly related to time spent on the project. This includes any type of compensation: salaries, commissions, benefits, etc.
The salary paid to the intern must comply with minimum-wage legislation in the province where the intern will work.
|Other Project Expenses||Other (specify)||-|
|In-kind Expenses||Administration||Please find more information about in-kind contributions under “Eligible Expenses” in the Application guidelines.|
|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 Categories||Revenue Items||Comments 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||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 component of the Canada Book Fund.|
|Federal||PCH other program funding||Amount requested or allocated from a PCH program other than Support for Organizations component 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||Please find more information about in-kind contributions under “Eligible Expenses” in the Application guidelines.|
|In-kind Revenue||Summary - Governmental contribution||-|
|In-kind Revenue||Other (specify)||-|
|Foreign||Foreign government||Includes reimbursement of Value Added Tax paid outside Canada.|
Budget example – Expenses
|Expense Category||Expense Item||Amount||Comment|
|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||-|
Budget example – Revenues
|Revenue Category||Revenue Item||Amount||Comment|
|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||-|
|Applicant Funding||Applicant contribution||$7,000||-|
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