Revenue and expense allocation model

The revenue and expense allocation model was developed through a consultative process with allocation methodologies approved by the Deans and the Provost. The model has three key functions to support academic and financial planning of the University:

1. Enhances the understanding of how revenues are generated and how costs are incurred and allocated at the Faculty level in a transparent manner.

2. Supports longer-term resource allocation decisionmaking for academic units.

3. Establishes an incentive mechanism to ensure yearend surplus funds are allocated to the Faculties and to support institutional strategic priorities. The model has certainly improved understanding of University activities from a financial perspective and reinforces the interdependence of all Faculties and support units, building a culture of unity. Unspent funding is allocated back to Faculties in accordance with the terms of reference approved by the Provost and Deans. These allocations support strategic priorities of the Faculties consistent with the Institutional Strategic Plan.

Figure 116 is a visual representation of the 2023-24 budget, using the details of the revenue and expense allocation model shown in Figure 117. This model reports the full operating budget and portrays expenses as a percentage of revenues allocated to each Faculty and in total. The model identifies three Faculties generating net positive contributions and three Faculties requiring additional funding from these positive contributions to support their operations. Through guidance from the Strategic Academic Leadership Team (SALT), this model reports all tuition allocated to the course students take and the Faculty the course belongs to, regardless of a student’s home Faculty. Taking a student-centric approach, allocating tuition based on a 100 per cent students-in-seats model, facilitates the ongoing review of academic program requirements and supports increased flexibility in programs for students to take additional elective credits.

Going forward, the model will continue to be evaluated and adjustments to the model will be made, in consultation with the SALT, where appropriate to ensure the model is meeting its goals as well as supporting the Institutional Strategic Plan.

Figure 117: Full revenue and expense allocation model –2023-24

(1) See page 42 for units included in Space Costs. Note: Space Costs are allocated directly to Faculties in this section. The space costs respective lines in the allocation model.

(2) Excludes Research Support Fund grant revenue as shown separately as part of revenue.

(3) See pages 42 and 43 for details of units included in these categories.

Appendix A

Enrolment definitions

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; This methodology aligns with the studentbased 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. Note: certain new-entry winter registrations were also added to FTEs to more accurately reflect actual and budgeted tuition.

• 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 co-op 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.

Appendix B

Figure 118: Reclassifications by function

Summary of budget adjustments

As a result of certain changes in preparing the 2023-24 budget as well as changes that occurred during the 2022-23 year, reclassifications were made to the 2022-23 budget as reported in the 2022-23 Budget Report for comparison purposes when the overall funding budget was not impacted. Figures 118 and 119 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 also shown in Figure 119.

Reclassifications by function

• During 2022-23, budgets for positions of $0.43 million were established and funded from additional strategic reserve funds of $0.11 million (offset in inter-fund revenue), operating strategic funds of $0.29 million (offset in other operating costs) and $0.03 million offset in internal chargeback revenue.

• During 2022-23, $0.15 million of budgeted interfund expenses and $0.23 million of other operating costs were offset by additionally budgeted interfund revenue of $0.38 million related to certain obligations.

Reclassifications by responsibility centre

• During 2022-23, $1.60 million of personnel rate 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 202223 budget. This total related to salary increases to administrative/professional, OSSTF, CUPE 1295, CUPE 4207 unit 2 & 3 and IATSE staff.

• During 2022-23, the budget for the President’s Advisory Committee on Human Rights, Equity and Decolonization (PACHRED) was moved to the President’s Office ($.03 million) from Human Rights and Equity Services. The budget related to the Office of the Ombudsperson was also separated from Human Rights and Equity Services. This transfer had no net budget impact as this office is fully funded by student ancillary fees.

• During 2022-23, ongoing position moves/changes were made between the following units in the University, with the noted impacts to their budgets: Human Resources, increase of $0.08 million; Human

Rights and Equity Services, decrease of $0.08 million; Library, increase of $0.1 million; Office of the Registrar, increase of $0.1 million; Senior Academic and Administrative Team, increase of $0.1 million; Faculty of Education, decrease of $0.02 million; Brock International, increase of $0.2 million; Professional and Continuing Studies, decrease of $.03 million and Government Relations, decrease of $0.2 million.

• For purposes of the 2023-24 budget, Printing Services, with a net budget of $0.14 million, was separated from Marketing and Communications.