Guidance on eligibility of COVID-19 potential costs
Last update: April 16, 2020
Global Affairs Canada recognizes the impacts of coronavirus disease (COVID-19) on the delivery of international development assistance projects.
The following detailed guidance is meant to ensure that there are no contractual or financial barriers to prevent you from repatriating your employees (and their dependants), volunteers, interns and students to their home country and following government directions on mandatory self-isolation.
The following table also provides flexibility and guidance on the eligibility of costs for other situations that could be encountered due to the COVID-19 pandemic. This guidance applies only to contribution agreements under the International Development Assistance Program and will be updated as the crisis unfolds.
Recipient organizations are encouraged to review the questions and answers and discuss context-specific situations with their respective Global Affairs Canada project management team. In addition, please work with your Global Affairs Canada counterparts to maintain a record of all decisions, changes to your project’s implementation and project costs related to the COVID-19 pandemic.
|Situation||Recommendation and explanation|
|Repatriation to home country of project employees, dependants, volunteers and students/interns||Eligible project expense|
|Transportation costs to and from the airport or place of quarantine or temporary self-isolation for project employees, dependants, volunteers and students/interns||Eligible project expense|
|Salary of recipient organization’s employees (headquarters staff and employees on long-term assignment)||GAC will cover as an eligible project expense up to the equivalent of 30 working days of salary, commencing on the day following the suspension of project activities. This measure applies beyond regular work performed toward direct project activities or project planning and realignment efforts to assess whether project activities can be maintained. This period will allow both the organization and GAC to discuss the future of the project and avoid rushing any decision, thereby ensuring that the best approach is adopted.|
|Salary of local employees||GAC will cover as an eligible project expense up to the equivalent of 30 working days of salary, commencing on the day following the suspension of project activities. This period will allow both the organization and GAC to discuss the future of the project and avoid rushing any decision, thereby ensuring that the best approach is adopted.|
|Accommodation costs and meal and incidentals allowances in the city of repatriation||Eligible project expense. The provisions contained in Chapter 11 of the Technical Assistance Handbook should be applied for the organization’s employees/dependants, volunteers and students/interns on an exceptional basis (the exception being COVID-19 specific measure).|
|Relocation costs for project employees, dependants, volunteers and students/interns||Actual and reasonable relocation costs contained in chapter 4 of the Technical Assistance Handbook will be reimbursed.|
|Flight and/or project-related event cancellation costs||Eligible project expense if the organization made a non-refundable purchase; otherwise, a credit can be issued and used for future travel/event.|
|Local office costs, such as rent and utilities, when the recipient organization must suspend project activities||Eligible project expense until further notice|
|Deadlines for narrative reports||GAC is extending the reporting deadlines by 2 months unless other direction has been provided by the GAC project management team.|
|Deadlines for financial reports||The same financial reporting provisions continue to apply (it follows the advance cycle). However, given the COVID-19 situation, a third advance can be issued regardless of the number of outstanding justified advances.|
|Flexibility to reallocate between budget lines to meet the necessary changing activities and priorities||This can be accommodated for all budget lines regardless of existing contribution agreement clauses to this effect. It is, however, subject to prior written approval by the GAC project management team. No contribution agreement amendment will be necessary if approval from a GAC official is duly documented.|
|Recipient organization unable to continue meeting its in-kind contribution commitments, such as volunteer work|
The recipient organization should explore options with the GAC project management team, depending on the nature of in-kind contributions, such as:
As a last resort, the GAC project management team may waive the in-kind cost-sharing requirement, as appropriate. No contribution agreement amendment will be necessary if the approval is duly documented.
|Guidance for contracts for professional services||GAC will follow advice and guidance provided by Public Services and Procurement Canada and apply a Government of Canada approach to managing contracts consistent with other departments and agencies, as well as internal GAC contracting teams.|
- Date Modified: