Responsibility budget centre snapshots

Figure 64 and the following snapshots present the budgeted revenue and costs of each of the University’s responsibility centres based on each unit’s responsibility for establishing their respective budgets. The division of responsibility centres is not meant to measure each unit’s total revenue impact or fully loaded costs. As such, revenue shown in the Faculties does not include an allocation of global tuition or operating grant revenue. Revenue shown by the responsibility centre only reflects the tuition, fee and grant revenue specifically budgeted in the respective centres, as well as any other revenue generated within each centre.

Total costs, as shown in the responsibility centres, include salaries, benefits and direct non-personnel costs (operating costs). Support service costs have not been allocated in these figures. For example, the majority of utility costs are shown collectively as part of the Utilities, Taxes and Insurance responsibility centre on page 72, and the majority of scholarships, bursaries and fellowships are reported as part of the Scholarships, Bursaries and Fellowships responsibility centre on page 73. As detailed in the 'Revenue and expense allocation model' section of this report, the revenue and expense allocation model has been developed and allocates all budgeted net operating costs of the University, including support service costs for each of the six teaching Faculties. The Provost, working with Financial Services, utilizes this model as a planning tool. Refer to page 86 for a full discussion of this model.

It should also be noted that direct externally funded research revenue and matching expenses are not included in the budget.

The following snapshots also detail the faculty and staff full-time equivalent (FTE) positions within each unit. The FTE figures represent each evaluated salary position included in the budget (i.e. the salary and benefits related to this position are included in the budget) and represent both filled and unfilled positions. The FTE of a faculty/staff member is calculated based on whether they are full-time, part-time, seasonal, etc. For example, an ongoing part-time position that works 17.5 hours per week would be counted as 0.5 FTE; whereas a full-time position would be counted as one FTE.

During 2022-23, there have been a number of changes to units across the University. Reclassifications were made to the 2022-23 budget as reported in the 2022-23 Budget Report in both budget dollars and FTEs for comparison purposes to the 2023-24 budget when the overall funding budget was not impacted. See Appendix B for details of these adjustments.

Funding budget by responsibility centre

Figure 64 details the funding budget by responsibility centre, which in turn are grouped into one of the following categories: Teaching Faculties, Academic Support, Student Specific, Ancillary, Shared Services, Space and Global.

Figure 64: Funding budget by responsibility centre

(1) Includes the following: the offices of the President; the Provost and Vice-President, Academic; the Vice-President, Research; the

Provost, Teaching and Learning, the Associate Vice-President,, Students, the Vice-Provost , Indigenous Engagement, the Vice-President, Advancement and