Overview
The Shuttered Venue Operators Grant (SVOG) was introduced to help Canadian venues that were forced to close or operate at reduced capacity because of the COVID19 pandemic. The grant provides up to $10million per venue to cover eligible expenses incurred between March2020 and March2024.
An expense tracker is a critical tool for any venue applying for or receiving SVOG funding. It helps you:
- Identify and document eligible costs.
- Stay organized for audits and CRA reviews.
- Generate accurate reports for internal and external stakeholders.
Eligibility Overview
Only venues that meet the following criteria may claim SVOG funds:
- Operated as a venue (theatre, concert hall, museum, gallery, etc.) at any point before 1March2020.
- Experienced a shutdown or capacity reduction due to mandatory public health orders.
- Submitted a valid claim to the Canada Revenue Agency (CRA) and received an approval letter.
The expense tracker should be built with these rules in mind so that no ineligible costs are recorded.
Eligible Expense Categories
CRA outlines specific cost categories that qualify for the SVOG. Below is a concise list:
| Category | Description |
|---|---|
| Payroll | Salaries, wages, commissions, and statutory contributions for staff directly involved in venue operations. |
| Rent & Utilities | Lease payments, electricity, water, gas, and similar utilities for the venue space. |
| Equipment & Supplies | Purchase or lease of production equipment, furniture, and office supplies necessary for operation. |
| Marketing & Advertising | Costs of campaigns aimed at reengaging audiences once the venue reopens. |
| Professional Services | Legal, accounting, consulting, and IT services directly linked to venue operations. |
| Insurance | Premiums for property, liability, and business interruption insurance. |
| Cleaning & Sanitation | Expenses for cleaning services, PPE, and sanitisation supplies required for safe reopening. |
Expenses outside these categories (e.g., capital improvements, unrelated travel, or personal expenses) are **not** eligible and must be excluded from the tracker.
Setting Up Your Expense Tracker
A simple yet robust tracker can be built in Microsoft Excel, Google Sheets, or any spreadsheetcompatible software. Follow these steps:
- Create a master sheet. Name it SVOG Expense Tracker.
- Define columns. Recommended headings:
- Date
- Vendor / Payee
- Invoice #
- Category (use a dropdown list)
- Description
- Amount (CAD)
- Receipt Attached? (Y/N)
- Add data validation. Use dropdowns for the Category column to prevent misspellings.
- Insert a summary table. Use
PIVOT TABLEorSUMIFformulas to roll up totals by category and month. - Set up audit columns. Include Reviewed By and Date Reviewed to record internal checks.
- Backup regularly. Store a copy in a secure cloud folder and retain original receipts for at least six years.
Below is a minimal example of the first few rows of a tracker:
---- | ------ | --------- | -------- | ----------- | ------ | --------
20230115 | ABC Catering | INV00123 | Cleaning & Sanitation | Weekly deep cleaning | 1,250.00 | Y
20230204 | XYZ Productions | INV04567 | Payroll | Sound technician (40h) | 3,200.00 | Y
20230220 | Green Energy | INV07890 | Utilities | Electricity February | 820.45 | N
Free Downloadable Template
Click the button below to download a readymade Google Sheet template that incorporates all of the recommendations above. The template includes:
- Prepopulated category list.
- Automatic monthly and category totals.
- Conditional formatting to flag missing receipts.
- Instructions sheet with stepbystep guidance.
Tips & Best Practices
- Record expenses as they occur. Delaying entry creates gaps and increases the risk of missing receipts.
- Use consistent naming conventions. For example, always write Payroll FrontofHouse rather than mixing FOH Payroll or Front of House Pay.
- Keep digital copies of receipts. Scan or photograph each receipt and store it in a folder named by year/month.
- Reconcile monthly. Compare your tracker totals with bank statements and creditcard reports to catch discrepancies early.
- Separate personal and business expenses. Even an accidental mixup can cause an audit finding.
- Document justification. For each entry, add a brief note explaining why the expense is eligible under SVOG rules.
- Plan for the audit window. The CRA may request documentation up to six years after the grant is paid.
