University Resource Allocation Overview (2014/15 …...University Resource Allocation Overview...
Transcript of University Resource Allocation Overview (2014/15 …...University Resource Allocation Overview...
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