APPENDICES 2021-22 Budget Report
88
Appendix A
Appendix B
Enrolment definitions
Figure 115: Reclassifications by function
The following are measures of enrolment, as reported in this budget report. • All-in enrolment: Includes degree-seeking, non degree-seeking, additional qualifications and certificate programs. • Degree-seeking: A student seeking either a bachelor’s degree, a first professional degree, or a graduate master’s or PhD degree. • Non-degree-seeking undergraduate: Those on a Letter of Permission, those auditing a course/program, or someone enrolled in undergraduate courses but with no program declaration. • Full-time equivalent (FTE) enrolment: One undergraduate fiscal FTE (FFTE) represents a student whose study load in the fiscal year is equal to the normal full-time study load for their program and level of registration in the academic year. Undergraduate student FFTEs are summed over all academic terms. One graduate FTE is based on the registration level, full-time or part-time, of a student for an academic term; full-time = 1.000 FTEs, part-time = 0.300 FTEs. Graduate student FTEs are summed over Fall and Summer academic terms; new-entry Winter MAcc registrations are also added to numerical figures within this budget book for information purposes. This methodology aligns with the student-based FTEs reported to the Ministry and ensures that a single student, whether undergraduate or graduate, is treated equally as a full-time equivalent. Undergraduate FFTEs and graduate FTEs, when considered in combination, are termed FTEs. • Fiscal full-time equivalent (FFTE) enrolment: Graduate FFTEs are equal to graduate FTEs; however, they are summed over all academic terms. Undergraduate FFTEs and graduate FFTEs, when considered in combination, are termed FFTEs. • Eligible FTEs: Those that are associated with programs or students that are approved by the Ontario government for funding purposes. Certain categories of students are ineligible (international, additional qualification and coop on work term being the three largest groups). • Headcount enrolment: A snapshot of the number of individuals who are attending the University at a particular point in time, usually Nov. 1 of each Academic Year, and the response to the commonly asked question: “How many students does Brock have?” • Weighted grant units (WGUs): WGUs are used in reporting enrolment to the Ontario government for funding purposes and represent a weighted enrolment measure. The WGUs for Brock University range from 1.0 for General Arts to 3.2 for PhD students.
($000s)
2020-21 approved budget(1)
2020-21 adjusted budget
Reclass.
Revenue Student fees Grant revenue Internal chargebacks Inter-fund revenue Other revenue Total revenues
200,202
200,202
97,288
97,288
8,621
8,621
6,817
225
7,042
54,899
54,899
367,827
225
368,052
(238,388)
(225)
(238,613)
Operating costs Personnel costs Inter-fund expense Other operating costs Total operating costs Mitigation target Funding deficit
(25,773)
(25,773)
(106,313)
(106,313)
(370,474)
(225)
(370,699)
2,647 -
2,647 -
-
(1) Agrees to the 2020-21 Budget Report
Summary of budget adjustments As a result of certain changes in the approach of preparing the 2021-22 budget as well as changes that happened during the 2020-21 year, reclassifications were made to the 2020-21 budget as reported in the 2020-21 Budget Report for comparison purposes when the overall funding budget was not impacted. Figures 115 and 116 detail these reclassifications by function and by responsibility centre with the most notable reclassifications highlighted with explanations. Faculty and staff full-time equivalent (FTE) impacts related to the adjustments are shown in Figure 116.
Reclassifications by function • During 2020-21, budgets for positions of $0.23 million were established and funded from the strategic reserve funds. This resulted in an increase in personnel costs of $0.23 million and an increase in other revenue of $0.23 million.
Reclassifications by responsibility centre • During 2020-21, $3.58 million of personnel cost increases were allocated out from the University Global responsibility centre to other units throughout the University, as these specific amounts were not known at the time of preparing the 2020-21 budget. Of this total, $2.68 million related to salary increases to BUFA Faculty and Librarians, $0.85 million related to salary increases to administrative/professional staff, $0.04 million related to salary increases to Senior Administrative Council (SAC) and $0.02 million related to salary increases to CUPE 4207 unit 2, CUPE 4207 unit 3 and IATSE staff.