FY12 Fund Allocation Guidelines –
MSF Funded Programmes
Budget Principles
1
Fund Allocation Basis
MSF funds based on the approved Total Operating Expenditure (TOE) of a
programme (usually derived from the service model of each programme).
Programmes are funded by:
a) Per capita funding - funding based on per cap norm costs multiplied by muster or
number of clients served (usually used for programmes for which demand and
muster can be readily defined and tracked); and/or
b) Programme funding – funding not based on muster or number of clients served
but on fixed need of operating the programme (usually used for programmes
which is hard to define or track muster numbers).
The 2 main components funded under the approved TOE are:
 Expenditure on Manpower (EOM) funding, which includes provisions for salaries
(12-month), bonuses (3-month, encouraged to be performance based) and
employers’ CPF contribution (16%).
 Other Operating Expenditure (OOE) funding, which includes provisions for e.g.
rentals, utilities, maintenance, audit fees, materials, supplies etc.
2
For funding purpose: Projection of Musters for Per Capita Funded Programmes
Projected average musters are used in the budgeting process for per capita funded
programmes to estimate the annual fund allocation required.
3
The full terms and conditions for MSF funding are stipulated in the MSF Funding
Agreement and are essential for programmes to adhere to.
Fund Disbursements
4
Disbursements for MSF’s share of funding will be effected quarterly in advance, i.e. in
end April, July, October and January, upon timely half-yearly submission of the
Enhanced Programme Evaluation System (EPES)/ Programme Evaluation System (PES)
data and muster returns (for programmes on full per capita funding) to the NCSS
Membership and Service Management Division by 15th of the first month
subsequent to each half year to report on the half year’s data. Please refer to the
table below for the relevant person in which you can contact for the submission of
the muster returns.
Version as at Nov 2012
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Sector
Contact Person in Membership and Service
Management Division
FAX NUMBER: 6462 4609
Children, Youth and Family Services
Disability Services
Eldercare Services
Children, Youth and Family Services Executive
Tel: 6210 2610
Disability Services Executive
Tel: 6210 2460
Eldercare Services Executive
Tel: 6210 2595
5
For programmes on per capita funding, NCSS will adjust the disbursements for MSF’s
share based on the latest half-year data available on the actual muster served by
your programme, capped at the approved capacity.
6
For Family Service Centres with casework and counselling cases above 200, NCSS will
adjust the disbursements for MSF’s share based on the latest half-year data available
on the actual casework & counselling cases served by your programme.
Annual Adjustments
Annual Adjustments
7
MSF final funding for per capita funded programmes will be adjusted based on the
audited musters served, when the audited accounts with the audited musters (or
cases information) are ready and submitted to NCSS Resource Allocation Division
within 5 months after the end of the financial year. The audited accounts should
include an Income and Expenditure Statement, and as far as possible, a Balance
Sheet for the programme and the Audited Annual Statistics of Cases and
appendixes (for programmes on per capita funding1). The 4th quarter disbursement
is subject to the timely submission of these audited reports.
8
VWOs are required to repay to NCSS the overfunded MSF amount or submit their
appeal regarding the annual adjustment computations within 2 months from the
date of notification by NCSS.
* For programmes co-funded with other funding sources (e.g. NCSS ComChest & TBSSF),
please refer to fund allocation guidelines of the respective funds.
1
This is not applicable to special education schools.
Version as at Nov 2012
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