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•

From.. ?

Secretar  

Sena.

Dat....Pt7e1..

8.L..]8

................ ...........

Enclosed is a

nero dated August 

24, 1982 fran

Dr. E.M. Scott and 

attached financial

statistical

information 

for Canadian universities.

• I

think that this is an excellent report and thought that

it would

be of interest to nElrbers

of Senate,

particularly in areas where there

are xziparative

data

relating to SF0.

Enclosure 

Pvrvz'^ 

SP . 

0

#*

46j

SiMON FRASER UNIVERSITY

MIMORANDUM ?

o

.......

Dr

.............        

.

?

From .......... .........................................

President 

omptive Ar 

?

yi

•

F1

Statistics for Canadian Universities 

..tcr.

.Q.

F.i.nnce.

Date ..........

Augist .24.,. L98Z...................... 

The attached Schedule and Tables of comparative operating revenues and 

expenditures of Canadian Universities and Colleges are comprised of data 

collected by the Canadian Association of University Business Officers (CAUBO) 

and compiled by Statistics Canada. Where appropriate, specific data related 

to SFU have been added. 

The definitions of revenue and expenditure classification employed by 

CAUBO differ somewhat from those used in SFIJ's financial statements and those 

at other universities. This fact can and does affect comparisons and should 

be kept in mind when examining the data. For example: 

1)

Many universities have a decentralized computing capability 

resulting in the capture of computing costs within faculty 

budgets. At SF0, a very large proportion of our computing 

expenditures are captured 

in

the Computer Centre and treated 

as computing expenses rather than academic expense. 

2)

Some operations are reported as academic expenditures at some 

U

niversities, while at others the same expenditures are reported 

as non-academic expenses. At SF0, Athletics and Recreation 

Department expenditures are reported under Student Services, 

whereas the coaches at UBC's School of Physical Education are 

included in academic expenses. 

3)

Although the details are not identified, It Is apparent that 

costs reported as administrative expense are not treated in the 

same manner in all institutions. UBC reports the lowest administra- 

tion and general expenditures in Canada. While a portion of this 

is presumably attributable to economies of scale, it is also 

believed that low administrative costs are in part a result of 

a greater number of expenditures being classed as academic. 

In any event, while the Accounting Research Committee of CAUBO continues 

a progression towards better and more comparable statistics, these data remain 

the most reliable of any available. 

Schedule I shows a percentage analysis of revenue and general purpose 

operating expenditures compared to the other universities in British Columbia, 

to universities in the four (4) western provinces and to all universities in 

Canada who have reported their financial data. General purpose operating 

expenditures correspond to our operating budget. Sponsored Research Funds, 

is

?

Trust and Endowment Funds and Ancillary Enterprises have been excluded from 

the analysis. 

.2

-2-

?

Dr.

Some 

K.

of

G.the ? 

Pedersenmore 

significant 

?

observations pertaining to Schedule I are: 

Revenues 

1)

The percentage of total revenues represented by the Provincial Govern- 

ment Grant is higher in British Columbia than the average for the 

Western Provinces (85.8%) and the Canadian average (83.5%). 

SRi depends slightly more on the Provincial Government Grant 

(88.1%) than either UVic (87.6%) or UBC (86.8%). 

2)

Tuition fee revenue is lower in British Columbia than the average 

for the Western Provinces (11.4%) and significantly lower than the 

Canadian average (13.2%). Fee revenue at SFU at (9.0%) is also 

lower than at UBC (11.0%) and UVic (10.1%). 

Expenditure By Object 

3)

The percentage of SRi's operating expenditures being shown in 

Salaries and Benefits (76.9%) is lower than the Canadian (80.8%) 

and Western Provinces average (82.9%). It Is also lower than 

UBC (86.9%) and UVic (80.5%). SFU employs external contractors 

such as Security and Janitorial Services, capturing these charges 

in Other Expenses. Many other Institutions provide these services 

internally resulting in these expenditures being shown in Salaries 

and Benefits. Were SFU to do this, Salaries and Benefits in total 

would rise to 79.2% of the operating budget, while Other Expenses 

would fall from 6.3% to 4.0%. 

Expenditure By Function 

4)

SFU's percentage expenditure (60.0%) on Instruction and Non-Sponsored 

Research is lower than the Canadian average (64.2%). SFU's 

expenditure (2.5%) on Non-Credit Instruction, however, is higher 

than the Canadian average (1.8%). 

5)

Library expenditures (7.7%) continue to exceed the Canadian average 

(6.8%). Within Brit 

i sh 

Columbia, UBC (7.6%) expends virtually 

the same proportion as SFU while UVic maintains a significantly 

higher allocation (10.2%). 

6)

Computing expenditures remain significantly higher than elsewhere. 

For reasons stated above, this figure may not be fully comparable. 

7)

SFU's reported expenditures on Administration and General is the 

same as at UVic (8.9%) and comparable to the Canadian average 

(8.3%). This expenditure is significantly greater than UBC 

(4.4%) for the reasons noted above. 

8)

Physical Plant (10.0%) is lower than UBC (12.9%), UV1c (10.4%) 

and the Canadian average (13.2%). 

9)

Student Services (5.3%) remain significantly higher than UBC 

(2.3%), UVic (4i%), and the Canadian average (2.5%). 

Dr. K.G. Pedersen 

?

-3-

?

August 24, 1982 

It has not been possible to include comparative data (as was done last 

year) by size of university, as measured by FTE student enrolment, since 

these data are no longer reported in the Statistics Canada publication. 

The accompanying Tables report revenue and expenditure data for the 

5 years 1976/77 through 1980/81. General operating revenues and expenditures 

are comprised of the general purpose operating fund, that is SFU's operating 

budget, trust and endowment funds, sponsored research funds and ancillary 

services. In contrast to Schedule I, the Tables include Trust and Endowment 

Funds, Sponsored Research Funds and Ancillary Enterprises in their analysis. 

Where the analysis is by object, internal and external cost recoveries are 

captured in Other Expenses. Where the analysis by function, each figure is 

net of cost recoveries. For comparison purposes, SFU data have been added 

in the right hand column of each Table. 

The above financial statistics are for fiscal years ended in 1981 

and as such are one year old. More current data will not be available until 

mid 1983. Should you have any further questions, I would be pleased to 

expand upon the above data. 

EMS/mr 

Enclosures 

.

?

c. c. J.Munro 

?

/

W.DeVries 

J. Blaney 

J. Webster 

SCHEDULE 1 

--------- 

SIFION FRASER UNIVERSITY 

Percentage Analysis of General Purpose Operating Revenues 

and Expenditures Relative to Other B.C. Universities 

and to National Averacie for Fiscal Years Ended in 1081 

_-_ ? 

--

?

77

CANADIAN ? 

WESERN 

SFU ? 

UVic ? 

UBC ? 

UNIVERSITIES PROVINCES 

Revenues 

1.

Federal government grants       

0.3

-

0.1

0.1

0.1

2.  Provincial ? 

government grants     

38.1   

87.6 86.8    

83.5    

85.8 

3.

Municipal ? 

government grants      

-

-    -        

-

- ?

-

Total ? 

government grants       

88.4   

87.6 

86.9    

83.6    

85.9 

4.

Fees                   

9.0

10.1 

11.0    

13.2    

11.4 

5.

Gifts, non-government grants     

0.2

-

-

0.5

0.2

6.  Investment income           

2.9

2.3 2.0     

1.7

1.9

7.

Miscellaneous, ? 

including 

interfund transfers         

(0.4)   

-

0.1

1.0

0.6

100.0  

100.0 

100.0   

100.0   

100.0 

Fenditures by Object 

I..

Academic salaries          

38.3   

45.0 47.6    

43.8    

45.8 

2.

Other salaries and wages       

31.0   

27.8 

31.0    

29.3    

29.7 

3.

Fringe benefits            

7.6

7.7

8.3

7.7

-

?

7•4 

Total ? 

salaries and benefits     

76.9   

80.5 86.9    

80.8    

82.9 

4.

Supplies and expenses         

9.2

6.5

5.1

7.1

7.9

5.

Library acquisitions         

1.9

3.0

2.2

2.0

2.2

6.  Furniture and equipment 

(including rentals)         

3.3

5.8

3.7

2.4

2.9

7.

Utilities and 

?

taxes          

2.4

2.3

2.4

4.0

3.8

8.

Other expenses net after 

cost recoveries          

6.3

1.9 (0.3)    

3.7

0.3

100.0  

100.0 100.0   

100.0   

100.0 

Expenditures by Function 

1.  Instruction and non-sponsored 

research              

60.0   

59.9 

66.2    

64.2    

65.6 

2.  Non-credit instruction        

2.5

2.2

2.9

1.8

2.7

3.  Library                

7.7

10.2 

7.6

6.8

7•y 

4.

Computing               

5.6

4.3

3.7

3.2

3.4

5.  Administrative and general      

8.9

8.9

4.4

8.3

6.5

(..

Physical ? 

Plant            

10.0   

10.4 

12.9    

13.2    

12.4 

7.

Student services           

5.3

4.1  2.3     

2.5

2.1

100.0  

100.0 100.0   

130.0   

100.0 

1.

-Financial Statistics of Universities 

& Col leg'" 

?

I 98O/i   

reHred by 

Sta ti ? 

tics 

Canada ? 

for the Canadian Association 

of Bus in' 

?

Otficer 

.

2.

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