Contract & Financial Information

Early Learning & Child Care partners can find Contract & Finance Management information below. For further information please contact a Children’s Services staff as listed in the A-Z list of Licensed Child Care Centres.

Audit Requirements

2022 Audit Guidelines
2023 Audit Guidelines
2024 Audit Guidelines
1. The 2024 CWELCC Recovery Method remains consistent with 2023 (i.e. Vacancy Variable Costs) which continues to provide the Sector greater financial stability and predictability
2. In order to remain in compliance, it’s critical for Agencies to submit a satisfactory Audit/Financial Statement (p.5 & p.9)
3. Agency accountabilities are more explicitly articulated regarding roles and responsibilities (p. 10)

Business Cycle

Requirement	Deadline	Program Type
Budget Submission	November 30, 2024	Extended Day Programs Every Child Belongs (Special Needs Resourcing) Programs EarlyON and Indigenous-LED (Journey Together) Programs
Operator Information Form	November 30, 2024	Group Child Care and Home Child Care Forms will be used to calculate Cost Based Funding Allocation & Legacy Top-Up for CWELCC
Expansion Requests i.e. New Group Child Care locations, new age served, increase of operating capacities, change of service hours or license	Schedule TBD	Group Child Care Centres & Home Child Care Agencies
Before & After School Expansions (BASP)	Schedule TBD	Kindergarten & School Age Before and After School expansions
Grant Reconciliation (PWE; HCCEG; Pay Equity)	February 12, 2025	All programs that received: Provincial Wage Enhancement Grant (PWE) and Home Child Care Enhancement Grant (HCCEG) funding in 2024 Note: Pay Equity only reconciliation is required if total aggregate funding from all funding types from TCS is under $20,000 per calendar year.
Mid-Year Reporting For the period: July 1, 2024 – December 31, 2024 January 1, 2024 to June 30, 2025 July 1, 2024 – December 31, 2025	January 22, 2025 July 18, 2025 January 21, 2026	EarlyON and Indigenous-LED (Journey Together) Programs Every Child Belongs (Special Needs Resourcing) Programs
Summer Day	May 5, 2025	Summer Day Programs use a three-year budget cycle. Budget Submissions are required in 2025 for 2025-2027.
	May 5, 2025	Letter of Intent and confirmation of program operation is required annually.
	September 22, 2025	Summer Day Program Statistics
Submission of Audited Financial Statements	Within 4 months of the agency’s fiscal year end	All Program types as per Audit Guidelines for Agencies
Annual attestation and standardized financial template submissions	Within 4 months of the agency’s fiscal year end	Group Child care & Home Child Care Agencies in Canada Wide Early Learning and Child Care (CWELCC) funding
Minor Capital/ Health and Safety Grant	Within 12 months after approval of grant, or receipts of advance any payments.	All programs with Fee Subsidy are eligible to apply for receiving Minor Capital/ Health and Safety Grant
General Services Information (Excluding hours of operation for Group Child Care)(i.e. Contact & User Management, Languages spoken by the staff, Language Immersion Program, Dietary Services and School Escort)	Ongoing, as changes occur	Applies to all program types Agencies with access to Online Services are required to update General Services information and Contact/User Information through Online Services Agencies without access to Online Services will forward changes to their Consultant or Budget Coordinator as they occur
AQI Assessment	Completed Every 2 years	Every Child Belongs (Special Needs Resourcing) Programs
Child Care Operating Standards (CCOS)	Annual and bi-annual requirements outlined in the Child Care Operating Standards	Child Care Centres Extended Day Programs Home Child Care Agencies Every Child Belongs Programs

Cycle des Affaires

Exigences	Date limite	Type de programme
Soumission du budget	30 novembre 2024	Programmes de jour prolongé. Programmes « Chaque enfant a sa place » (Ressources pour besoins particuliers) Programmes EarlyON et dirigés par les Autochtones (Journey Together)
Formulaire d’information sur l’opérateur	30 novembre 2024	Services de garde en groupe et services de garde à domicile Les formulaires seront utilisés pour calculer l’allocation de financement basée sur les coûts et le complément de transition pour CWELCC
Demandes d’expansion Nouveaux emplacements de garde en groupe, nouveaux âges desservis, augmentation des capacités de fonctionnement, modification des heures de service ou de licence	Calendrier à déterminer	Centres de garde en groupe et agences de garde à domicile
Expansions avant et après l’école (BASP)	Calendrier à déterminer	Expansions avant et après l’école maternelle et pour les enfants d’âge scolaire
Réconciliation des subventions (PWE; HCCEG; Équité salariale)	12 février 2025	Tous les programmes ayant reçu: Subvention provinciale d’amélioration des salaires (PWE) et financement de la subvention d’amélioration des services de garde à domicile (HCCEG) en 2024 Note: La réconciliation pour l’équité salariale est requise uniquement si le financement total de tous les types de financement de TCS est inférieur à 20 000 $ par an.
Rapports semestriels Pour la période : 1er juillet – 31 décembre 2024 1er janvier – 30 juin 2025 1er juillet – 31 décembre 2025	22 janvier 2025 18 juillet 2025 21 janvier 2026	Programmes EarlyON et dirigés par les Autochtones (Journey Together) Programmes « Chaque enfant a sa place » (Ressources pour besoins particuliers)
Programme d’été	5 mai 2025	Les programmes d’été utilisent un cycle budgétaire de trois ans. Les soumissions de budget sont requises en 2025 pour 2025-2027.
	5 mai 2025	Une lettre d’intention et une confirmation de l’opération du programme sont requises chaque année.
	22 septembre 2025	Statistiques du programme d’été
Soumission des états financiers audités	Dans les 4 mois suivant la fin de l’exercice fiscal de l’agence	Tous les types de programmes conformément aux Lignes directrices d’audit pour les agences Audit Guidelines for Agencies
Soumissions de l’attestation annuelle et du modèle financier standardisé	Dans les 4 mois suivant la fin de l’exercice fiscal de l’agence	Services de garde en groupe et agences de garde à domicile dans le financement CWELCC
Subvention pour les petits capitaux / la santé et la sécurité	Dans les 12 mois suivant l’approbation de la subvention, ou la réception de tout paiement anticipé.	Tous les programmes avec subvention de frais sont éligibles pour recevoir la subvention pour les petits capitaux / la santé et la sécurité
Informations générales sur les services (Excluant les heures d’ouverture pour les services de garde en groupe) (i.e. gestion des contacts et des utilisateurs, langues parlées par le personnel, programme d’immersion linguistique, services diététiques et accompagnement scolaire)	En continu, au fur et à mesure des changements	S’applique à tous les types de programmes Les agences ayant accès aux services en ligne sont tenues de mettre à jour les informations générales sur les services et les information de contact/utilisateur par les services en ligne. Les agences sans accès aux services en ligne transmettront les modifications à leur consultant ou coordinateur budgétaire au fur et à mesure
Évaluation AQI	Complété tous les 2 ans	Programmes « Chaque enfant a sa place » (Ressources pour besoins particuliers)
Normes de fonctionnement des services de garde (CCOS)	Exigences annuelles et bi-annuelles détaillées dans les Normes de fonctionnement des services de garde	Centres de garde Programmes de jour prolongé Agences de garde à domicile Programmes « Chaque enfant a sa place »

Child Care Centre Closure or Relocation

Agencies with an existing Service Agreement with Toronto Children’s Services that are considering a closure or relocation of their child care centre (temporary or permanent) must contact their District Consultant for further information. Contact information can be found in the A-Z Listing.

Documents

Sale/Transfer of Shares

Agencies that are considering a sale or transfer of shares are subject to an application process to determine if the Service Agreement is eligible for transfer and if the transfer will be approved.

Service Agreement

The continuation of the Service Agreement depends on various factors, including if the agreement is and remains in good standing, legal confirmation of the sale of shares, assurance of continued financial viability, the Purchaser’s child care experience, and receipt of all necessary supporting documentation.

For the fee subsidy funding to continue, the General Manager may grant approval on a case-by-case basis.

For Canada-Wide Early Learning and Child Care (CWELCC) enrolled locations, the Ministry of Education’s 2024 CWELCC Guidelines state that a sale of shares could result in a continuation of the Service Agreement. For a sale of assets, the Purchaser would be treated as a new licensee and enrollment in CWELCC is not transferable.

Both Seller and Purchaser are fully responsible for conducting due diligence related to the change of control before closing the transaction. Concerns or questions would be directed to respective legal counsel. City of Toronto does not approve or disapprove any aspect of the transaction.

The City of Toronto, in its sole discretion, approves or denies the continuation of an existing Service Agreement after a change of control.

If your Agency is considering a sale or transfer of shares, please contact the District Consultant assigned to your child care location for further information. Contact information can be found in the A-Z Listing.

Schedule of Payments

Agencies with a Service Agreement with the City of Toronto may receive payments from the City in advance of services being provided to children and families. Canada-Wide Early Learning and Child Care (CWELCC) funding, along with Fee subsidy advances for child care centres and home child care agencies, are typically paid monthly.

Quarterly payments, including those for EarlyON Child and Family Programs, Every Child Belongs (Special Needs Resourcing) agencies, Pay Equity, and wage subsidy payments are processed on the scheduled dates marked with an asterisk (*).

Children’s Services processes payments according to the schedule noted below. Funds should be deposited in your bank account by the fifth day of the month for which the advance is paid.

Advance Payment For	Month-end Dates
December 2024	Wednesday, November 20, 2024
January 2025	Thursday, December 12, 2024 (*)
February 2025	Wednesday, January 22, 2025
March 2025	Thursday, February 13, 2025
April 2025	Wednesday, March 19, 2025 (*)
May 2025	Wednesday, April 16, 2025
June 2025	Thursday, May 22, 2025
July 2025	Wednesday, June 18, 2025 (*)
August 2025	Wednesday, July 23, 2025
September 2025	Wednesday, August 20, 2025
October 2025	Thursday, September 18, 2025 (*)
November 2025	Thursday, October 23, 2025
December 2025	Wednesday, November 19, 2025
January 2026	Thursday, December 11, 2025 (*)