Canadian Association of University Business Officers (CAUBO)

Financial Information of Universities and Colleges – 2009/2010

General information

• Name of University (or College)
• Address
  • Street
  • City
  • Province
  • Postal Code
• Fiscal year ending: Day Month Year
• Name and title of respondent
• Telephone
  • Area code
  • Number
  • Local
• Fax
  • Area code
  • Number
• E-mail address
• Name of Senior Administrative Officer (if different from above)

Instructions

1. Please read carefully the accompanying Guidelines.
2. All amounts should be expressed in thousands of dollars ($000's).
3. In the "Observations and Comments" section, please explain financial data that may not be comparable with the prior year.
4. Please do not fill in shaded areas. All non-shaded cells should be completed.
   A nil entry should be indicated with a zero.
5. Please complete and return the Transmittal Letter.

Reserved for Statistics Canada

• Full-time equivalent
• Report Status
• Institution Code: cbeYYIII
• Comments

 

Table 1.  Income by fund

Types of income	Funds
	General operating	Special purpose and trust	Sponsored research			Ancillary	Capital	Endowment	Total funds
			Entities consolidated	Entities not consolidated	Sub-total
	thousands of dollars
Government departments and agencies - grants and contracts
Federal
1. Social Sciences and Humanities Research Council
2. Health Canada
3. Natural Sciences and Engineering Research Council
4. Canadian Institutes of Health Research (CIHR)
5. Canada Foundation for Innovation (CFI)
6. Canada Research Chairs
7. Other federal (see Table 6)
Other
8. Provincial (see Table 7)
9. Municipal
10. Other provinces
11. Foreign
Tuition and other fees
12. Credit course tuition
13. Non-credit tuition
14. Other fees
Donations, including bequests
15. Individuals
16. Business enterprises
17. Not-for-profit organizations
Non-government grants and contracts
18. Individuals
19. Business enterprises
20. Not-for-profit organizations
Investment
21. Endowment
22. Other investment
Other
23. Sale of services and products
24. Miscellaneous
25. Total1
1.  The total for Sponsored research – Entities not consolidated must agree with the total for Sponsored research – Entities not consolidated in Table 2.

  Observations and comments

• Description (Fund and type of income)
• Comments

 

Table 2.  Expenditures by fund

Types of expenditures	Funds
	General operating	Special purpose and trust	Sponsored research			Ancillary	Capital	Endowment	Total funds
			Entities consolidated	Entities not consolidated	Sub-total
	thousands of dollars
Academic salaries
1. Academic ranks
2. Other instruction and research
3. Other salaries and wages
4. Benefits
5. Travel
6. Library acquisitions
7. Printing and duplicating
8. Materials and supplies
9. Communications
10. Other operational expenditures
11. Utilities
12. Renovations and alterations
13. Scholarships, bursaries and prizes
14. Externally contracted services
15. Professional fees
16. Cost of goods sold
17. Interest
18. Furniture and equipment purchase
19. Equipment rental and maintenance
20. Internal sales and cost recoveries
21. Sub-total
22. Buildings, land and land improvements
23. Lump sum payments
24. Total1
1.  The total for Sponsored research – Entities not consolidated must agree with the total for Sponsored research – Entities not consolidated in Table 1.

Observations and comments

• Description (Fund and type of expenditure)
• Comments

 

Table 3.  Statement of changes in net assets by fund

Objects	Funds
	General operating	Special purpose and trust	Sponsored research			Ancillary	Capital	Endowment	Total funds
			Entities consolidated	Entities not consolidated	Sub-total
	thousands of dollars
1. Net asset balances, beginning of year
2. Income (Table 1, line Total)
3. Expenditures (Table 2, line Total)
4. Prior year adjustments
5. Interfund transfers1
6. Add: borrowings
7. Deduct: principal portion of debt repayments
8. Interfund reallocations1
9. Add: capital expenditures
10. Deduct: amortization
11. Add or deduct: deferred income
12. Add or deduct: pension costs and vacation pay accrual
13. Add or deduct: future cost of employee benefits
14. Add or deduct: related or affilitated entities
15. Add or deduct: other (provide details in space below)
16. Net asset balances, end of year2 Net asset balances are comprised of:
17. Unrestricted net assets
18. Investment in capital assets
19. Internally restricted net assets
20. Externally restricted net assets
21. Net asset balances, end of year2
1.  Total interfund transfers and interfund reallocations in column Total funds must net to zero for lines Interfund transfers and Interfund reallocations.
2.  The total for each column on Net asset balances, end of year (line 21) must agree with the total for each column on Net asset balances, end of year (line 16).

Observations and comments

• Description (Fund and object)
• Comments

 

Table 4.  General operating expenditures by function

Types of expenditures	Functions
	Instruction and non-sponsored research	Non-credit instruction	Library	Computing and communications	Administration and general	Student services	Physical plant	External Relations	Total functions1
	thousands of dollars
Academic salaries
1. Academic ranks
2. Other instruction and research
3. Other salaries and wages
4. Benefits
5. Travel
6. Library acquisitions
7. Printing and duplicating
8. Materials and supplies
9. Communications
10. Other operational expenditures
11. Utilities
12. Renovations and alterations
13. Scholarships, bursaries and prizes
14. Externally contracted services
15. Professional fees
16. Cost of goods sold
17. Interest
18. Furniture and equipment purchase
19. Equipment rental and maintenance
20. Internal sales and cost recoveries
21. Sub-total
22. Buildings, land and land improvements
23. Lump sum payments
24. Total
1.  The amounts in column Total functions should agree with the amounts in column General operating in Table 2.

Observations and comments

• Description (Function and type of expenditure)
• Comments

 

Table 5.  Affiliation report

Code Legal Name of Affiliated Institution	Category of Affiliation
	Health Research Institute	Other Research Institute	Affiliated Hospital	Other Affiliated Institution	Associated Hospital	Other Associated Institution	Federated Institution	Basis of Reporting		Amount Included in Annual Return ($000's)
								Included	Excluded
	For columns 1 to 9, indicate with an "x" in the appropriate column. Columns 1 to 9 are in order: Health Research Institute; Other Research Institute; Affiliated Hospital; Other Affiliated Institution; Associated Hospital; Other Associated Institution; Federated Institution; Basis of Reporting–Including; and finally Basis of Reporting–Excluding
Part I:  Separate legal entities consolidated
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
	For columns 1 to 7, indicate with an "x" in the appropriate column.Columns 1 to 7 are in order: Health Research Institute; Other Research Institute; Affiliated Hospital; Other Affiliated Institution; Associated Hospital; Other Associated Institution; and finally Federated Institution.
Part II:  Separate legal entities not consolidated List each separate legal entity over $100,000
11.
12.
13.
14.
15.
16.
17.
18.
19. Total of all other legal entities under $100,000
20. Total1
1.  The total for Amount Included in Annual Return must agree with the total amount reported for Sponsored research – Entities not consolidated in Table 1, as well as the total amount reported for Sponsored research – Entities not consolidated in Table 2.

Observations and comments

• Description (Function and type of expenditure)
• Comments

 

Table 6.  Other federal government departments and agencies – Grants and contracts

Source of grant/contract	Funds
	General operating	Special purpose and trust	Sponsored research			Ancillary	Capital	Endowment	Total funds
			Entities consolidated	Entities not consolidated	Sub-total
	thousands of dollars
1. A. Indirect costs of research
B. Separately list each department and agency over $100,000:
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25. C. Total of all departments and agencies under $100,000
26. Total1
1.  The total of each column must agree with the appropriate column for Government departments and agencies - grants and contracts, Other federal in Table 1.

Observations and comments

• Description
• Comments

 

Table 7.  Provincial government departments and agencies – Grants and contracts

Source of grant/contract	Funds
	General operating	Special purpose and trust	Sponsored research			Ancillary	Capital	Endowment	Total funds
			Entities consolidated	Entities not consolidated	Sub-total
	thousands of dollars
A. Ministry responsible (total grants and contracts):
1.
2. CFI matching funds
B. Other (list each department and agency over $100,000):
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24. C. Total of all departments and agencies under $100,000
25. Total1
1.  The total of each column must agree with the appropriate column for Government departments and agencies - grants and contracts, Provincial in Table 1.

Observations and comments

• Description
• Comments