Child Care Funding Types – Use & Reporting

Use: This funding is allocated to support current infrastructure and promote quality environments for children. See the Minor Capitol / Health & Safety Funding page for more information.

Reference: Budget Guidelines

Eligibility: All operators who have applied and been deemed approved in accordance with the Guidelines will receive this funding.

Revenue Line for Actuals in Budget (note: also include related expense): Minor Capital

Reporting in Audit: Yes

Revenue & Associated Expense Deferred: No

2019 & Beyond: Minor Capital Funding is available annually. It is partially funded by the Province and partially funded by the City.

Payment Amount Location: Payment Summary Report

How this funding should be recognized: This funding must be recognized in the year it is received and used for the expense that it has been approved for.

Please consult with your accounting professionals to ensure that your organization is following its accounting policies

Use: Safe Restart Funding (SRF) can be used to cover expenses listed in the email for each funding announcement.

All Safe Restart Funding must be used by December 31, 2022. Unused funding will be subject to a recovery.

Reference: Q1 email, Q2 email, Q3 email, Q4 email, Budget Guidelines, Audit Guidelines

Eligibility: All child care operators with fee subsidy agreements in good standing, were paid based on the allocation calculation described in each funding announcement.

Eligible Expenses:

Safe Restart eligible expense include:

  • enhanced cleaning;
  • additional PPE beyond what the Ministry is supplying directly;
  • additional staff to meet COVID-19 health and safety requirements;
  • support expenses resulting from staff absenteeism where staff need to stay home/self-isolate (because they or their children are sick);
  • additional administration costs for up to 10% of the total allocation;
  • support for short term vacancies due to lower enrolment in programs as operators return to full capacity, or room closure, centre closure and child absenteeism as a result of Provincial or Toronto Public Health direction (including covering the fees from full fee families and the parent portion of fee subsidy families ); and
  • minor capital required in accordance with Ministry’s reopening operational guidance or Toronto Public Health requirements. Please note all child care operators are to apply through the regular Health and Safety Fund in order to maximize the Safe Restart Funding on other eligible areas.

Revenue Line for Actuals (Column B) in Budget (note: also include related expense): Safe Restart

Reporting in Audit: Yes (see Audit Guidelines for details)

How should this funding be recognized? The investment of Safe Restart Funding is intended to be flexible and may continue to be used by operators in the eligible areas described above to financially support the transition to pre-pandemic levels of enrolment into 2022. Please consult with your accounting professionals to ensure that your organization is following its accounting policies.

Availability in 2022 & Beyond: This funding was in response to the COVID-19 Pandemic and based on available resources. This funding will not be available beyond the 2022 Q1 payment.

Payment Amount Location: Payment Summary Report