University Resource Allocation Overview (2014/15 example)

Scope: Operating Budget

Operating RevenueSources$492.6 M

Misc

ella

neou

s $4

.8 M

AllocationDecisions$492.6 M

Results$492.6 M

Stra

tegi

c In

vest

men

ts$8

.6 M

Inst

itutio

nal

Enve

lope

$10

.3 M

Stra

tegi

c Al

loca

tions

$4 M

Inst

itutio

nal F

und

$10.

3 M

Inve

stm

ent $

18.1

MSt

rate

gic

Enve

lope

$12.

6 M

Outside TABBS

Revenue Centre Resource Allocation OverviewScope: Operating Budget

Baseline plus year over year change

Hold Neutral

Envelope

Envelope

Envelope

1

2

3

Unrestricted Provincial Operating Grant

Allocation of Unrestricted Provincial Operating Grant

Baseline Year Year 2 Year 3

Same process is used for each successive year

Reve

nue

Cent

re E

xam

ple

Province increases unrestricted grant by $ 10 M

Proportion of unrestricted operating grant driven by the hold neutral

The baseline % plus the TABBS activity change of 0.5%

Size of unrestricted operating grant is driven by the province

Revenue centres

Support centres

• President’s office• University secretary• Huskie athletics

• Provost’s office• Institutional

planning and assessment

• Vice-provost teaching & learning

• Vice-provost faculty relations

• Vice-provost health

• Graduate studies and research

• University library• Museums and

galleries

• Office of the vice-president finance and resources

• Facilities management

• Information and communication technology

• Financial services

• Human resources

• Consumer services

• Corporate administration

• Audit services• ConnectionPoint

• Office of the vice-president university relations

• Office of the vice-president research

• Toxicology• VIDO/InterVac• Sask structural

sciences centre• ICNGD• Centre for the

study of cooperatives

Unrestricted Provincial Operating GrantTeaching Research, Scholarly

and Artistic Work

Full Load Equivalent Teaching Activity

Student Headcount

Qualifications Awarded

Research Revenue

Active Researchers

Tuition Allocation Percentages

Undergraduate Graduate

Indirect Cost Bins & Cost Drivers

Student Support Cost Bin

Faculty/Staff Support Cost Bin

Research Support Cost Bin Occupancy Support Cost Bin

General Support Cost Bin

Example:Student Enrollment

Services Division

Example:Human Resources

Division

Example:Vice-President Research

Example:Facilities

Management Division

Example:Provost’s Office

Graduate Student Sub Bin

Driver:Student Headcount

Driver:Faculty/Staff Count

Driver:Research

Eligible Faculty

Driver:Net Assignable Square Meters

(NASMs)

Driver:Total Expenses

Utilities / Custodial Services / Leases

Health Sciences Sub Bin

Driver:Allocated at the property level

Council of Health Sciences Deans Office

Driver:Graduate Student

Headcount

Drivers:Expenses shared

equallyShared services based on Health Sciences &

E-Wing NASMs

Driver:Research Fund

Expenditure Transactions

Collect meter and custodial data to

determine consumption at the property level

Assign building level consumption to occupants

Use campus-wide rates to convert consumption by unit to cost

Add general occupancy and centrally paid leases

Occupancy CostsUse meter

configuration diagrams

Model Inputs

2 Years Prior

Prior Year

Current Year

Revenue Indirect Costs