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BUDGET PLAN 2019-20 Supplementary Appendices

Prepared for the Finance Committee of the Board of Governors

May 31, 2019

General Operating Fund - Supplementary Appendices

2

The following tables have been prepared to provide further details on the General Operating Budget in the context of

the 2019 2020 Budget Plan.

Contents

Table A: 2019 2020 Tuition Fee Increases ................................................................................................................. 3

Table B: Proposed Non Academic Student Fees – Guelph Campus ........................................................................... 4

Table C: Proposed Non Academic and Ancillary Fees – Ridgetown Campus ............................................................. 5

Table D: General Operating Pre-Audit Actual Results for 2018 2019 (in thousands of dollars) ................................... 6

Table E: 2019 2020 General Operating Budget ......................................................................................................... 9

Table F: Reconciliation of Key Figures and Prior Year Presentation .......................................................................... 13

Table F1: Reconciliation of Operating 2017 2018 Actuals to Audited Financial Statements .............................. 13

Table F2: Reconciliation of Operating 2017 2018 Forecast to Audited Results ................................................. 14

Table F3: Changes from Preliminary Budget to Final 2018 2019 ...................................................................... 15

Table G: Faculty Position Summary – All Funds (Full Time Equivalents).................................................................... 16

Table H: Full-time Equivalents (FTE’s) for General Operating Budgeted Positions .................................................... 17

Table I: Impact of the OMAFRA Programs and related activity in the General Operating Budget .............................. 18


3

Table A: 2019-20 Tuition Fee Increases

This table contains the proposed changes in tuition fees by category effective Fall 2019. MTCU introduced a new

tuition framework requiring colleges and universities to reduce tuition fee levels by 10 percent in 2019-20,

relative to 2018-19 level. This policy affects all tuition fees for domestic students in funding eligible programs.

Tuit ion Fee Changes 2019-20

MTCU introduced a new tuition framework requiring colleges and universities to reduce tuition fee levels by 1 0 percent in 2019-20, relative to 2018-19 level. This policy affects all tuition fees for domestic students in funding eligible programs.

Fees Under MTCU Tu1t1on Framework Fee Increase Notes Undergraduate (2019-20 Fee Decrease)

Regular Programs -10.00% Full-time and Part-time studies Professional Programs -10.00% Full-time and Part-time studies Engineering for Mech, Comp, Biomed only -10.00% Full-time and Part-time studies

Graduate (2019-20 Fee Decrease) Regular Masters (MA, MSc, MASc) -10.00% Full-time and Part-time studies Professionally oriented (Note #1) -10.00% Full-time and Part-time studies Doctoral -10.00% Full-time and Part-time studies Funded Executive Masters -10.00% Full-time and Part-time studies

rees Outside of MTCU Tu,t,on rramework ree Increase Notes Masters of Business Administration (Food & Agribusiness Mgmt) (Note #2) 3.00% Full-time and Part-time studies Assoc. Diploma in Agriculture (Domestic) -10.00% Full-time and Part-time studies

International Fees (Note#3) Fee Increase Notes Undergraduate 2019-20 Fee Increase

Arts, Sciences & Business 10.00% Full-time and Part-time studies Engineering & Computing 15.00% Full-time and Part-time studies Landscape Architecture 12.00% Full-time and Part-time studies Doctor of Veterinary Medicine (DVM) 5.00% Full-time and Part-time studies Assoc. Diploma in Agriculture 3.00% Full-time and Part-time studies

Graduate 2019-20 Fee Increase Regular Masters (MA, MSc, MASc) 3.00% Full-time and Part-time studies Professionally oriented (excl. MEng) (Note #1) 4.00% Full-time and Part-time studies Master of Engineering (MEng) 12.00% Full-time and Part-time studies Executive Masters (MBA, MA Leadership) (Note #2) 3.00% Full-time and Part-time studies Doctoral 3.00% Full-time and Part-time studies

Note 1 Professionally oriented graduate programs include a range of DVSc and other designated

Masters programs.

Note 2 Full cost recovery program

Note 3 For 2016-17 and earlier cohorts, the in-course international students will have no increase in

accordance with the University’s past practice of a cohort fee for the length of the program.

Students who entered in 2017-18 or later no longer have the cohort fee rate guarantee and will

be subject to any approved fee increases.


4

Table B: Proposed Non Academic Student Fees – Guelph Campus

This table contains the proposed fee changes presented for approval starting in Fall Semester 2019. The fees

shown are not the full list of activity related fees but only includes those where the fee revenue accrues to the

University’s operating budget for services provided.

In accordance with MTCU regulations, non-academic student fees can only be introduced/changed under a

protocol established and agreed to with student representatives. The University and student representatives

have signed such an agreement which covers the fees shown below. The published Statistics Canada Consumer

Price Index (CPI) annual average for Ontario (all items) for 2018 was 2.35%. Each Committee may approve fee

increases up to 3% above the CPI for Ontario. (Full-Time FT, Part-Time PT).

Guelph Campus Fee Basis

Year of

Last

Increase

2018-19

Approved

Fees

2019-20

Recommended

Fees

%

Increase

Athletic Fee

FT Undergraduate and Graduate Per semester 2018 $123.73 $126.64 2.35%

PT Undergraduate Per semester 2018 $56.77 $58.10 2.35%

Athletic Building Fee Note #1



Student Health Services Fee Note #2



Student Services Fee Note #3

FT Undergraduate Per semester 2018 $62.84 $66.20 5.35%

PT Undergraduate Per 0.5 credit 2018 $12.56 $13.23 5.35%

FT Graduate Per semester 2018 $61.21 $64.48 5.35%

PT Graduate 30% of FT Fee 2018 $18.36 $19.34 5.35%

CBE: Business Career Centre Fee

FT Undergraduate BComm Per semester 2018 $52.39 $53.62 2.35%

PT Undergraduate BComm Per 0.5 credit 2018 $10.48 $10.73 2.35%

University Centre Fee


PT Undergraduate Only Per 0.5 credit 2018 $3.00 $3.07 2.35%

Note 1 This is a 30-year fee initiated in fall 2009 (until 2039), and approved through a referendum

process to increase annually by 3%.

Note 2 Approved by the Compulsory Fees Committee as per the Protocol.

Note 3 Approved by the Compulsory Fees Committee as per the Protocol and for the full 5.35% to be

allocated directly towards counselling services. This fee is presented under its previous name for

clarity but has been unbundled to 10 separate fees as per the Student Choice Initiative, effective

Fall 2019. Optional fees include: Student Life Enhancement Fund, Special Grants and Speakers

Fund, School of Fine Art and Music, and Centre for International Programs. Compulsory fees

include: Academic Support – Library, Academic Support – Student Experience, Financial Aid

Services, Career Services, Counselling Services Fee, and Safewalk.


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Table C: Proposed Non-Academic and Ancillary Fees – Ridgetown Campus

The Ridgetown campus of the Ontario Agricultural College has a focus on applied agriculture, animal science,

and environmental research. The fees for Ridgetown students are subject to the same approval processes and

protocols as required by the Province for Guelph campus students.

Ridgetown Campus Fee Basis

Year of Last

Increase

2018-19

Approved

Fees

2019-20

Recommende

d Fees

%

Increas

e

A. Compulsory Fees

Athletic Fee

Full Time Per

semester

2018 $76.04 $77.83 2.35%

Student Communication Fee

Full Time Per

semester

2018 $50.50 $51.69 2.35%

Building Fee

Full Time Per

semester

2018 $40.58 $41.53 2.35%

B. Ancillary Fees

Residence Fees

Double Occupancy Per

semester

2018 $1,267.75 $1,297.50 2.35%

Single Occupancy Per

semester

2018 $2,536.55 $2,595.00 2.35%

Meal Plan Fees

Required for all Residence Students Per

Semester

2018 $1,483.53 $1,518.25 2.35%


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Table D: General Operating Pre-Audit Actual Results for 2018 2019 (in thousands of dollars)

In the winter semester all operating units prepare detailed forecasts of their year-end revenues and expenses. Table D shows the expected results

compared to annual unit budgets. Actual Results will not be determined until the year end is closed at April 30th. Column definitions in the table are:

* Net Annual Budget is the net unit target for the year, excluding any fund balance (carryforward) remaining from the prior (ie 2017 2018) fiscal year.

* Revenue/Recoveries are external funds received from a variety of sources (ie. grant, tuition, student fees, sales of goods and services, and cost

recoveries from other sources such as Guelph Humber programs or the OMAFRA agreement.

* Expenses are the total costs of personnel and operating incurred by the unit in delivering programs and services.

* Net Actuals are the forecast results for the unit consisting of the total expenses less any revenues credited to the unit.

* Variance is the forecast difference between the Net Annual Budget for each unit compared to Net Actual results. Bracketed numbers are deficits.

* 2018 2019 Carryforward is the unit’s forecast ending fund balance for the fiscal year calculated by adding the Carryforward from 2017 2018 to the

Variance

Net

Annual

Budget

Results Plus Carry-

forward from

2017 2018

2018 2019

Carry-

ForwardRevenue Expenses Net Actuals

Variance

+(-)

Institutional Revenues and Recoveries

Provincial Grants 170,300 171,782 171,782 1,482 1,482

Tuition Revenue 197,260 199,879 199,879 2,619 2,619

Other Revenues 5,127 5,754 5,754 627 627

Total Institutional Revenues 372,687 377,415 377,415 4,728 4,728

Research Revenues & Cost Recoveries

OMAFRA Indirect - Research 9,830 9,830 9,830 0 0

Fed/Prov Research Indirect Programs 5,399 5,399 5,399 0 0

Research Indirect on Grants and Contracts 5,400 4,449 4,449 (951) (951)

Total Research Indirect Revenues and Recoveries 20,629 19,678 19,678 (951) (951)

Other Cost Recoveries

Misc. Institutional Cost Recoveries 1,950 1,950 1,950 0 0

Guelph Humber Management Fee 2,000 2,000 2,000 0 0

Guelph Humber Contribution 8,000 11,707 11,707 3,707 3,707

Guelph Humber Institutional Recoveries 10,000 13,707 13,707 3,707 3,707

Ancillary Services Recoveries 9,485 9,444 9,444 (41) (41)

External Cost Recoveries 21,435 25,101 25,101 3,666 3,666

Total Institutional Revenues and Recoveries 414,751 422,194 422,194 7,443 7,443


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General Operating Pre-Audit Actual Results for 2018 2019 by Unit (in thousands of dollars)

Revenue Expenses Net ActualsVariance

+(-)

2018 2019

Carry-

Forward

Net

Annual

Budget

Results Plus Carry-

forward from

2017 2018

Teaching Units

College of Arts (COA) 27,990 179 27,147 26,968 1,022 310 1,332

College of Biological Science (CBS) 27,053 419 27,026 26,607 446 5,107 5,553

College of Social and Applied Human Science (CSAHS) 30,997 504 34,238 33,734 (2,737) 7,890 5,153

Lang School of Business and Economics (LSBE) 18,964 4,169 24,165 19,996 (1,032) 6,080 5,048

Ontario Agricultural College (OAC) 25,714 14,044 40,188 26,144 (430) 13,580 13,150

Ontario Veterinary College (OVC) 21,759 9,310 30,847 21,537 222 8,427 8,649

OVC - Health Sciences Centre 3,628 19,545 23,579 4,034 (406) 4,925 4,519

College of Engineering and Physical Science (CEPS) 38,554 925 41,682 40,757 (2,203) 6,847 4,644

Other Teaching Units 88 0 99 99 (11) 13 2

Total Teaching Units 194,747 49,095 248,971 199,876 (5,129) 53,179 48,050

Scholarships and Bursaries 28,432 2 25,228 25,226 3,206 2,912 6,118

Office of Research 7,229 (35) 6,734 6,769 460 2,403 2,863

Open Learning and Educational Support 2,601 11,590 14,790 3,200 (599) 10,448 9,849

Registrar 6,106 2,069 8,332 6,263 (157) 1,519 1,362

Assoc.VP Academic 1,127 470 1,478 1,008 119 135 254

Assoc.VP International 0 0 38 38 (38) 0 (38)

Graduate Studies 1,222 504 1,725 1,221 1 486 487

Other Academic Services 65 69 118 49 16 537 553

Academic Services 18,350 14,667 33,215 18,548 (198) 15,528 15,330

Library Operations & Information Resources 20,048 860 20,937 20,077 (29) 5,870 5,841

Computing & Comm Services & IT Infrastructure 18,385 14 18,154 18,140 245 5,256 5,501

Research Institutes 3,056 1,745 6,089 4,344 (1,288) 2,411 1,123

Student Services 6,047 15,200 21,072 5,872 175 4,651 4,826

Athletics 1,881 11,983 12,356 373 1,508 1,380 2,888

Total Student Services 7,928 27,183 33,428 6,245 1,683 6,031 7,714

Total Teaching Units and Academic Support 290,946 93,566 386,022 292,456 (1,510) 91,187 89,677


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General Operating Pre-Audit Actual Results for 2018 2019 by Unit (in thousands of dollars)

Revenue Expenses Net ActualsVariance

+(-)

Net

Annual

Budget

2018 2019

Carry-

Forward

Results Plus Carry-

forward from

2017 2018

Physical Resources Operations 24,138 20 26,184 26,164 (2,026) 5,880 3,854

Utilities 23,117 0 18,392 18,392 4,725 0 4,725

Capital Infrastructure Support 24,351 0 24,436 24,436 (85) 0 (85)

Total Physical Plant 71,606 20 69,012 68,992 2,614 5,880 8,494

External Relations and Public Affairs 8,261 615 9,414 8,799 (538) 2,530 1,992

Central Administrative Offices 9,176 158 9,071 8,913 263 458 721

Human Resources 5,294 1 5,712 5,711 (417) 768 351

Financial Services 4,807 427 5,080 4,653 154 624 778

Campus Community Police & Fire Prevention 2,793 218 2,941 2,723 70 216 286

General Expenses 10,807 1,301 14,577 13,276 (2,469) (46) (2,515)

Transfer to Pension - Special Payments 12,800 12,800 12,800 0 0

Institutional Services and General Expenses 53,938 2,720 59,595 56,875 (2,937) 4,550 1,613

Institutional Accounts and Reserves (1,739) 0 3,661 3,661 (5,400) 74,986 69,586

Total Operating Revenue and Expenses 414,751 96,306 518,290 421,984 (7,233) 176,603 169,370

Net Income (Expense) and Carryforwards 0 518,500 (518,290) 210 210 176,603 176,813


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Table E: 2019 2020 General Operating Budget

Table E below presents the results of the preliminary General Operating budget including all budget proposals

presented for approval. The table includes detailed budget amounts by operating unit across major revenue

and expense categories. The following section is a description of the columns in Table E:

Column A: Provincial Operating Grants funds received by the University from the Ontario Ministry of

Education and Training (MTCU) based on enrolment levels within a target corridor, differentiation and

performance based grants, and other targeted and specific purpose grants.

Column B: Tuition Fees are revenues for degree credit and other diploma/non-credit programs.

Column C: Other Revenues all other cash receipts from external sources to the University for goods and

services including hospital revenues, sales of course materials and interest income.

Column D: Total Revenues is the sum of all institutional and unit revenues and external cost recoveries as

detailed in columns A, B and C.

Column E: Salaries includes budgeted salary costs for all regular full-time, contract and part-time employees.

Column F: Benefits and Pension includes costs incurred by the University as the employer contributions for

statutory, negotiated and post-employment benefits for all regular full-time, contract and part-time employees

as well as the contribution from the General Operating budget in support of pension plan going concern

special payments.

Column G: Scholarships and Bursaries grants given by the University to support students’ educations,

awarded on the basis of academic or other achievement or financial need based on OSAP rules and

regulations.

Column H: Operating includes the budget allocations for a variety of costs such as equipment purchases,

supplies and maintenance for day-to-day operations, travel and renovation expenses less any Internal

Recoveries for non-cash transfers based on inter-departmental services provided such as telephone, mail,

laboratory charges and physical resources work orders.

Column I: Total Expenses is the total estimated expenditures for all costs in columns E, F, G and H.

Column J: University Transfers include transfers to (from) General Operating for recovery of indirect costs

from Ancillary units and the OMAFRA Agreement, a proposed transfer from Heritage in support of

international activities and the annual transfer from General Operating to Capital for debt servicing and capital

cost support.

Column K: Grand Total is the total of departmental expenses less revenues for each major unit plus or minus

University Transfers.


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-

2019 2020 General Operating Budget - by Unit and Major Revenue and Expense Category (in thousands of dollars)

Revenue

(A)

Provincial

Operating

Grants

(B)

Tuition Fees

(C)

Other

Revenues

(D=A+B+C)

Total Revenue

Expenses

(E)

Salaries

(F)

Benefits and

Pension

(G)

Scholarships

and Bursaries

(H)

Operating

(I=E+F+G+H)

Total Expenses

(J)

University

Transfers

(K=I-D+J)

Grand Total

Institutional Revenues and Recoveries

Provincial Grants 172,008 - - 172,008 - - - - - - 172,008

Tuition (for credit programs only) - 194,972 - 194,972 - - - - - - 194,972

Other Institutional Revenues - - 5,427 5,427 - - - - - - 5,427

Total Revenues 172,008 194,972 5,427 372,407 - - - - - - 372,407

Cost Recoveries

OMAFRA Service Costs - Research - - - - - - - - - (9,830) 9,830

Fed/Prov Research Indirect Cost Programs - - 5,399 5,399 - - - - - - 5,399

Research Indirect on Grants and Contracts - - 5,400 5,400 - - - - - - 5,400

Total Research Indirect Revenues and Recoveries - - 10,799 10,799 - - - - - (9,830) 20,629

OMAFRA Service Costs - Other - - - - - - - - - (670) 670

Guelph Humber Services - - 9,100 9,100 - - - - - - 9,100

Ancillary Service Recoveries - - - - - - - - - (9,850) 9,850

Other Cost Recoveries - - 9,100 9,100 - - - - - (10,520) 19,620

Total Institutional Revenues and Recoveries 172,008 194,972 25,326 392,306 - - - - - (20,350) 412,655



Revenue

(A) (B) (C) (D=A+B+C)

Provincial Other

Operating Tuition Fees Revenues

Total Revenue Grants

Expenses

(E) (F) (G) (H) (I=E+F+G+H)

Transfers

(J) (K=I-D+J)

Grand Total Salaries Benefits and

Pension

Scholarships

and Bursaries Operating Total Expenses

University

Transfers

11

-

Unit Expenses and Revenues

Teaching Units

College of Arts - - 1,507 1,507 23,778 5,258 950 (324) 29,662 (8) 28,147

College of Biological Science - - 1,837 1,837 21,913 5,149 441 2,510 30,013 (598) 27,578

College of Social and Applied Human Science - - 3,550 3,550 26,942 6,201 1,194 1,779 36,116 (156) 32,410

College of Business and Economics - 2,674 2,806 5,480 19,140 4,324 548 1,470 25,483 (260) 19,743

Ontario Agricultural College 4,500 2,493 5,026 12,019 31,489 7,538 622 6,093 45,742 (7,949) 25,774

Ontario Veterinary College 6,500 2,187 20,341 29,028 42,421 9,557 240 5,944 58,162 (3,515) 25,619

College of Engineering and Physical Science - - 514 514 29,013 6,944 665 4,098 40,720 (559) 39,647

Research and Academic Support, Revenue Sharing - - - - - - - 9,210 9,210 - 9,210

Total Teaching Units 11,000 7,354 35,581 53,935 194,696 44,971 4,660 30,780 275,108 (13,045) 208,128

Student Assistance - - - - 37 3 23,933 1,978 25,951 - 25,951

Library - - 1,045 1,045 9,433 2,384 6 10,005 21,828 - 20,783

Computing & Comm Services - - 585 585 9,425 2,643 - 6,093 18,161 - 17,576

Research Institutes

Biodiversity - - 2,001 2,001 835 143 - 1,385 2,363 - 362

Arrell Food Institute - - - - 302 59 600 39 1,000 - 1,000

Advanced Analysis Centre - - 56 56 923 295 - 47 1,265 - 1,209

Total Research Institutes - - 2,057 2,057 2,060 497 600 1,471 4,628 - 2,571

Academic Services

Office of Research - - 1 1 5,353 1,498 - 828 7,679 - 7,678

Open Learning and Educational Support - 7,845 2,664 10,509 7,071 1,879 - 5,167 14,117 - 3,608

Graduate Studies - - 424 424 1,178 325 - 190 1,693 - 1,269

Registrar - - 1,181 1,181 5,032 1,413 - 1,974 8,419 (550) 6,688

Associate VP Academic - - 57 57 1,322 332 - 394 2,047 - 1,990

AVP International - - - - 268 117 - 175 560 (560) -

Other Academic Services - - 7 7 92 25 - 3 120 - 113

Total Academic Services - 7,845 4,334 12,179 20,316 5,588 - 8,731 34,635 (1,110) 21,346

Student Services

Student Services 1,986 - 11,862 13,848 11,846 2,837 8 5,435 20,126 - 6,278

Athletics - - 11,314 11,314 6,429 1,334 3 5,442 13,208 - 1,894

Total Student Services 1,986 - 23,176 25,162 18,275 4,171 11 10,877 33,334 - 8,172

Total Teaching and Academic Services 12,986 15,199 66,778 94,963 254,242 60,257 29,210 69,935 413,644 (14,155) 304,526

-



12

Revenue Expenses Transfers

(A) (B) (C) (D=A+B+C) (E) (F) (G) (H) (I=E+F+G+H) (J) (K=I-D+J)

Provincial Other Benefits and Scholarships University

Operating Tuition Fees Total Revenue Salaries Operating Total Expenses Grand Total Revenues Pension and Bursaries Transfers

Grants

Unit Expenses and Revenues

Physical Resources

Physical Resources Operations - - - - 19,574 6,023 - 3,845 29,442 (2,978) 26,464

Utilities - - - - - - - 15,917 15,917 - 15,917

Total Physical Resources - - - - 19,574 6,023 - 19,762 45,359 (2,978) 42,381

Capital Infrastructure Support - - - - - - - - - 23,380 23,380

Institutional Services and General Expenses

External Relations and Alumni Affairs - - 1,577 1,577 6,385 1,805 - 2,219 10,409 (125) 8,707

Central Administration Offices 50 - 359 409 16,539 4,724 - 1,919 23,182 (238) 22,535

University General Expenses - - 108 108 1,175 4,795 - 8,566 14,536 (20) 14,408

Pension Going Concern Special Payments - - - - - 4,800 - - 4,800 - 4,800

Total Institutional Services and General Exp. 50 - 2,044 2,094 24,099 16,124 - 12,704 52,927 (383) 50,450

Strategic Incremental Fund (SIF) - - - 1,150 1,150 1,150

Savings Target Remaining* - - - (2,089) (2,089) (2,089)

University General Reserves - - - 2,190 2,190 2,190

Total Unit Expenses and Revenues 13,036 15,199 68,822 97,057 297,914 82,404 29,210 103,652 513,181 5,864 421,988

Net Budget 185,044 210,171 94,148 489,363 297,914 82,404 29,210 103,652 513,181 (14,486) (9,332)

* Savings Target of $2.0 million from prior years for the College of Arts to be covered by one-time general reserves until permanent solutions are implemented.


13

Table F: Reconciliation of Key Figures and Prior Year Presentation

The following tables presents updates and reconciliations for key figures presented in the main document of the Budget Plan

Table F1: Reconciliation of Operating 2017 2018 Actuals to Audited Financial Statements

2017 2018 Operating Fund - Net Assets

$millions

Opening

Balances

2018

Annual

Results

Transfers

(From)To

Reserves

EFB Re-

measure

Closing

Balances

Internally Restricted

Divisional Reserves 95,718 4,794 100,512

Central Reserves 75,127 964 76,091

Total Division & Central Reserves1 170,845 5,758 176,603

Post-Employment Reserves 64,560 (16,549) 48,011

Self-insurance & GH 1,900 1,900

Total Internally Restricted 237,305 5,758 (16,549) 226,514

Unrestricted

Post-Employment (308,002) (5.681) 16,549 (24,537) (321,671)

Total Unrestricted (308,002) (5,681) 16,549 (24,537) (321,671)

Total Operating Net Assets (70,697) 77 2 - (24,537) (95,157)

Note 1 Total and change in Division and Central Reserves per 2017 2018 Actuals column on Budget Table,

Section 4.1 General Operating Plan Summary in the Budget Plan document.

Note 2 Total Excess of Revenues over Expenses per Audited Financial Statement of Operations by Fund for

Operating Fund, page #18 of University Annual Financial Report 2017 2018


14

Table F2: Reconciliation of Operating 2017 2018 Forecast to Audited Results

(in thousands of dollars)

2017 2018 General Operating Pre -Audit

Results

2017 2018

Forecast Net

Actuals

2017 2018

Audited Net

Actuals

Increase

(Decrease)

in CFWD

Forecast

Variance

Institutional Revenues and Recoveries 410,100 413,456 3,356 1

1%

Unit Net Expenses

Teaching Units 186,850 184,905 1,945 1%

Student Aid Division 25,425 25,143 282 1%

Library 20,963 20,712 251 1%

Research Institutes 2,927 2,952 (25) -1%

Open Learning and Educational Support 5,663 3,218 2,445 76%

Academic Services 15,116 15,064 52 0%

Student Services 7,106 6,913 193 3%

Computing & Communication Services 15,436 14,402 1,034 7%

Total Physical Plant 77,868 76,711 1,157 2%

External Relations and Public Affairs 9,482 8,958 524 6%

Central Administrative Offices 20,878 21,034 (156) -1%

General Expenses 12,004 11,604 400 3%

Transfer to Pension - GC Special Payments 12,800 12,800 - 0%

Total Unit Net Expenses 412,518 404,416 8,102 2

2%

Institutional Accounts and Reserves 3,225 3,282 (57)

Net General Operating Results -5,643 5,758 11,401

Note 1 Institutional revenues include an additional $0.9 million as a result of MTCU mid-year process

revisions to grant transfer payments that resulted in a timing difference for 2017 2018 only. The

revenue recognition treatment was consistent with other Ontario universities. In addition, the new

MTCU funding envelopes included new Graduate enrolment grants of 1.9 million that was transferred

in a single payment in April 2018.

Note 2 Total Unit Net expenses for the year were $8.1 Million lower than forecast which overall is a 2%

variance on total expenses. While most units where within reasonable expectations of forecast results

on a percentage basis, several had unique situations with large project activity that can be variable in

timing compared to typical unit budgets which have a high percentage of their operating budget

committed to salaries and benefits which have defined monthly spending patterns. Of note is the

Open Learning and Education Support division where their Carryforward policy plan submission

includes many strategic investments in information systems and new initiatives which have took

longer to initiate and move forward than anticipated at the time of forecast submission. In addition,

the Open Learning operating budget includes a large revenue component from program fees that

funds a significant portion of their annual $14 million expense budget. The forecast variance of $2.4

million represents a 1.7% variance on their gross expenses.


15

Table F3: Changes from Preliminary Budget to Final 2018 2019

In Thousands

2018/2019

Budget

(Prelim)

In Year

Change

2018/2019

Budget

(Final)

REVENUES

Provincial Operating Grants 182.8 0.5 183.3 1

Tuition Fees 213.1 0.1 213.2

Other Student Fees & Contracts 16.2 0.6 16.8 2

Sales of Goods and Services 32.6 4.2 36.8 3

Guelph-Humber 18.4 (0.8) 17.6

Other Revenues 21.4 (0.5) 21.0

Total Revenues 485 4.2 489

EXPENSES

Salaries 277.7 15.9 293.6 4

Benefits and Pension 83.2 2.3 85.6

Scholarships and Bursaries 27.4 2.5 30.0 5

Utilities 23.8 (0.5) 23.3

Operating 89.3 (16.1) 73.2 6

Total Expenses 502 4.1 506

TRANSFERS

From OMAFRA (22.1) (1.4) (23.5)

From Ancillaries (12.4) 0.5 (11.8)

From Heritage - - -

Division Reserves Contribution (5.9) - (5.9)

To Major Capital & Debt Servicing 23.4 1.0 24.4

Total Transfers (17.0) 0.1 (16.9)

Net Results before adjustments 0.0 (0.0) 0.0

Note 1 Timing difference in new or revised Special Purpose grant transfers - revised budget in year

Note 2 In year budget revisions at unit level, particularly in Athletics and Student Affairs

Note 3 Biodiversity Institute of Ontario one time budget for non research testing revenue $2M

Note 3 $1.7M Health Science Centre Revenue Budget adjusted for veterinary hospital due to large animal

case load increases

Note 4 $15 million of the variance related to Academic units using their operating carryforwards to pay for

termed positions and reallocations for teaching effort (sessionals, teaching assistants)

Note 5 One time budget transferred to cover shortfall in year

Note 6 $5.9 million budget balance contribution. One budget transfer to cover Student Aid Shortfall. Also,

one time budget use to cover salary revisions


16

Table G: Faculty Position Summary – All Funds (Full Time Equivalents)

Table G shows calculated full time equivalent position counts for all faculty including tenure track and

contractually limited, by funding source across fiscal years 2014 2015 to 2019 2020 and percentage change

over five years, by college/division. Please note that the budgeted position FTE’s as presented include administrative positions where the incumbent holds academic rank.

College/Division Funding Source 14/15 15/16 16/17 17/18 18/19 19/20 14/15 to

19/20

College of Arts

(COA) General Operating 106.8 106.3 105.8 108.2 112.4 112.3 3.1%

Research/External 0.9 1.0 1.1 1.0 1.0 1.0 9.9%

Total 107.7 107.3 106.9 109.2 113.4 113.3 3.2%

Colleges of

Biological Science General Operating 93.1 95.8 96.3 98.7 96.4 96.5 7.1%


Total 95.7 98.3 98.5 100.6 98.4 101.0 8.8%

College of Soc. &

App Human Science General Operating 118.7 122.5 124.5 126.0 131.5 132.4 9.3%


Total 122.2 125.9 127.6 129.1 135.3 136.9 9.5%

College of Business

& Economic (CBE) General Operating 79.5 78.3 77.2 77.5 82.3 85.7 7.8%


Total 80.0 78.8 77.6 77.9 83.3 88.2 10.3%

Ontario

Agricultural College

(OAC)

General Operating 118.8 117.6 126.1 129.3 137.0 140.4 15.2%

OMAFRA (Direct) 10.1 7.1 6.4 6.4 - - -100.0%


Total 137.6 135.1 143.1 147.0 150.2 157.3 15.1%

Ontario Veterinary

College (OVC) General Operating 114.7 115.9 114.7 117.3 122.3 129.6 10.8%


Total 115.0 116.2 115.0 117.6 123.0 131.4 12.3%

College of

Engineering & General Operating 120.3 125.5 129.7 137.3 143.6 150.1 29.1%


Total 123.7 128.5 133.0 140.5 148.9 155.9 28.9%

TEACHING UNITS Total 781.9 790.2 801.6 821.9 852.5 884.0 13.1%

Academic support/

Research Institutes General Operating 8.4 8.4 8.4 8.3 6.9 7.2 -14.3%

Research/External 2.4 1.4 1.4 1.4 1.4 1.4 -43.2%

Administration and G General Operating 4.0 4.0 4.7 4.6 4.0 3.0 -25.0%

OTHER UNITS Total 14.9 13.9 14.6 14.3 12.3 11.6 -21.9%

Grand Total 796.8 804.0 816.2 836.2 864.8 895.6 12.4%

Funding Summary General Operating 764.3 774.3 787.3 807.1 836.4 857.2 12.1%

OMAFRA (Direct) 10.1 7.1 6.4 6.4 - - -100.0%


Grand Total 796.8 804.0 816.1 836.2 864.8 895.5 12.4%

Note 1 The 2019 2020 totals include estimates for the impact of budget proposals presented for

approval and current open searches for new faculty and staff positions.

Note 2 The Research/External category are faculty positions supported by non-operating funds including

research grants and endowed chairs.


17

Table H: Full-time Equivalents (FTE’s) for General Operating Budgeted Positions

Table H shows calculated full time equivalent position counts for regular full time faculty and staff across fiscal

years 2014 2015 to 2019 2020 and accumulated percentage change over five years, by major operating unit

and employee category. Please note that the budgeted position FTE’s for faculty as presented include administrative positions where the incumbent holds academic rank.

College/Division Position

Type 14/15 15/16 16/17 17/18 18/19 19/20

14/15

to 19/20

College of Arts (COA) Faculty 106.8 106.3 105.8 108.2 112.4 112.3 5.2%

Staff 38.0 38.0 37.1 37.8 38.1 32.2 -15.3%

College of Biological Science (CBS) Faculty 93.2 95.8 96.3 98.7 96.4 96.4 3.5%

Staff 62.5 61.1 61.4 63.5 61.7 63.5 1.5%

College of Social and Applied Human

Science (CSAHS)

Faculty 118.7 122.5 124.5 126.0 131.5 132.4 11.5%

Staff 45.7 44.6 46.5 49.9 52.2 53.5 17.0%

College of Business and Economics (CBE) Faculty 79.5 78.3 77.2 77.5 82.2 85.7 7.8%

Staff 29.4 30.4 33.0 35.8 36.2 37.5 27.4%

Ontario Agricultural College (OAC) Faculty 118.8 117.6 126.1 129.3 137.0 140.4 18.1%

Staff 118.4 85.7 85.3 89.7 99.3 101.4 -14.3%

Ontario Veterinary College (OVC) (Including Health Sciences Centre)

Faculty 114.7 115.9 114.7 117.3 122.3 129.6 13.0%

Staff 191.7 184.1 181.9 185.9 195.8 202.2 5.4%

College of Engineering and Physical

Science (CEPS)

Faculty 120.3 125.5 129.7 137.3 143.6 150.1 24.8%

Staff 68.8 69.1 73.0 75.7 75.9 77.9 13.1%

Teaching Units - Faculty 752.0 761.9 774.2 794.3 825.5 847.0 12.6%

Teaching Units - Staff 554.6 513.0 518.3 538.2 559.2 568.1 2.4%

TEACHING UNITS Total 1,306.6 1,274.9 1,292.5 1,332.5 1,384.7 1,415.1 8.3%

Academic Support/Research Institutes Faculty 8.4 8.4 8.4 8.3 6.9 7.2 -14.8%

Staff 214.0 209.6 221.3 226.9 234.5 245.6 14.8%

Library Staff 99.5 98.6 99.3 100.8 96.4 96.7 -2.8%

Computing and Communications Services Staff 78.3 80.3 88.5 91.8 95.6 103.3 31.9%

Student Services Staff 95.7 102.6 106.8 113.0 118.7 121.2 26.8%

Athletics Staff 38.8 43.8 45.8 46.7 45.7 45.7 18.0%

External Relations and Public Affairs Staff 68.2 70.6 73.2 73.1 75.6 77.3 13.3%

Physical Resources Staff 278.0 269.0 264.8 293.4 303.1 305.0 9.7%

Administration and General Expenses Faculty 4.0 4.0 4.7 4.6 4.0 3.0 -25.0%

Staff 159.2 168.6 173.2 174.5 182.3 183.2 15.1%

Other Units - Faculty 12.4 12.4 13.2 12.8 10.9 10.2 -18.1%

Other Units - Staff 1,031.7 1,043.0 1,073.0 1,120.2 1,151.9 1,178.1 14.2%

OTHER UNITS Total 1,044.1 1,055.4 1,086.2 1,133.1 1,162.7 1,188.3 13.8%

Total Faculty 764.3 774.3 787.3 807.1 836.4 857.2 12.1%

Total Staff 1,586.3 1,556.0 1,591.3 1,658.5 1,711.1 1,746.2 10.1%

Grand Total 2,350.6 2,330.3 2,378.6 2,465.6 2,547.5 2,603.4 10.8%

Note: The 2019 2020 totals include estimates for the impact of budget proposals presented for approval and

current open searches for new faculty and staff positions.


18

Table I: Impact of the OMAFRA Programs and related activity in the General Operating Budget

OMAFRA

Funding

Program

Revenue

Purpose Impact on the MTCU Operating Budget

Research

Program

$38.2 Supports a system that achieves assurance in food

safety, protects plant, animal and related public

health and the environment, grows Ontario’s capacity

to produce food, and supports a globally and

domestically competitive agri-food sector. It includes:

Funding for 68 Faculty FTEs (Guelph and Ridgetown)

based on a fixed dollar pool ($11.1)

Research project operating funds awarded to Faculty

(in seven research themes, knowledge translation

and transfer (KTT), and commercialization

(Gryphon’s LAAIR)) ($8.4). Support for research technicians and other research

support staff (administrative) ($7.3).

Support for the Research Innovation Office ($0.3).

Support for Highly Qualified Personnel (HQP)

Scholarships ($0.3), which must be matched.

Funds for the indirect costs of research (space,

library etc.) and central administrative support to all

programs and locations ($10.5).

68 Faculty FTEs, 120 Staff FTEs

Funding for all faculty positions is based on fixed dollar

transfers to the MTCU Operating budget. The

University already must cover all inflationary costs.

Reductions would have an immediate impact on the

MTCU Operating budget.

Technical positions are funded directly through the

OMAFRA budget. No direct impact on the MTCU

budget but would significantly impact research capacity.

Administrative positions are a mix of transfer of fixed

cost and direct funding, with mixed impact.

Indirect support is transferred directly to the MTCU

Operating budget. It is reduced to $9.8 in 2021/22.

Reductions in research project funding will have no

direct impact on the MTCU budget, but will reduce

graduate student numbers, research output, utilization

of the stations, justification of faculty positions, etc.

All funding reductions would ultimately have an impact

on institutional rankings and reputation.

Veterinary

Capacity

Program

(VCP)

$5.3 Provides veterinary capacity development in

supporting “priority-species“ animals through the

Ontario Veterinary College (OVC). Supports faculty

($1.9) and staff salaries (including some in the Health

Sciences Centre) ($2.4), stipends for DVSc students

($0.5), internship/externship programs ($0.4).

11 Faculty FTEs, 29 Vet/Staff FTEs

Funding for all positions is based on fixed dollar

transfers to the MTCU Operating budget.

Reductions would impact MTCU budget directly or

would mean some of the capacity development

programs would no longer be offered.

Animal Health

Laboratory

(AHL)

$7.7 $7.4 Operation of a laboratory which provides agriculture,

food safety, and animal health testing and acts as the

central source of provincial animal disease trend

information through the Ontario Animal Health

Network (OAHN, $0.9). Costs include staff salaries,

benefits, and operating.

16 Vets FTEs, 100 Staff FTEs

No direct impact on the MTCU Operating budget.

Reductions would require program realignment and

would impact the Ontario Veterinary College, as well as

the University’s reputation in the Animal Health area.

Agriculture and

Food

$5.7 $9.0 Operation of a laboratory which monitors the quality

of food produced for human consumption, identifies

127 Staff FTEs



19

Laboratory

(AFL)

food that is not safe for human consumption through

effective testing programs and is able to respond to

food safety emergencies. Provincial milk-testing

laboratory. Provides regulatory, diagnostic and

analytical testing services. Costs include staff

salaries, benefits, and operating.

Reductions would require program realignment and may

impact some testing services for faculty research.

Property

Management

$13.4 $5.2 Operation of the 14 Research Stations located

across Ontario and the Ridgetown Campus including

staff salaries, benefits, program operating and space

(maintenance, utilities). Also, $1.1 provided in

support of Vineland Research and Innovation Centre

(VRIC).

95 Staff FTEs


However, without the core research stations, the

University would not be able to deliver on critical

research in the agri-food space, depleting the

University’s research output and significantly impacting rankings, reputation and differentiation.

TOTAL Core

Funding

$70.3 $21.6

OMAFRA – Minor Capital

Investment

$4.0 Repairs and upgrades of the Research Stations

focussed on animal care standards, research needs,

and health and safety, jointly approved.

No Staff

No impact on the MTCU Operating budget.

Essential for maintaining the research station capacity

and leadership position in Canada.

TOTAL

OMAFRA

Agreement

$74.3 $21.6

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