I
SiMON FRASER UNIVERSITY
MEMORANDUM
S.
To ...........
..iibzs. .o.f. .$enate....................
.....................................
A Comparative Analysis of
Subject ......
Financial. .S.tatis.tics. .for........
Canadian Universities
From ...
K...Ge.or.ge
.Pedersen ....................
President
...................................
Date...
.January.
.5.,..1982 ......... .................
Enclosed is a memo, dated December 9, 1981, from
Dr. E.M. Scott, Executive Director of Finance, and
attached Schedules containing comparative data on
operating revenues and expenditures of Canadian
universities and colleges.
This material is presented for your information.
C
Enclosures
aj j
cc: Dr. E.M. Scott
SiMON FRASER UNIVERSITY
Sf
MEMORANDUM
...
.
Dr.K.G. Pedersen
President
Subject ....
..
.
A
Comparative Analysis of
Financial Statistics for
anadi an Universities
From...
E. M. Scott .....
Executive Director.. of Finance
Date..
December .9., 1.9,8.1........
The attached Schedules comprising comparative data on operating
revenues and expenditures of Canadian Universities and Colleges
have been compiled from data collected from the Universities by
Statistics Canada for the Canadian Association of University
Business Officers (CAUBO).
Specific. data related to SFU has been
added where appropriate.
As has been noted on previous occasions,thedefinitionsof revenue
and expenditure classifications used by Statistics Canada differ
somewhat from those used-in our own budgets and financial statements.
Also, there are differences in the way various Universities
maintain/report their data. These differences can and do affect
comparisons among the several revenue and expenditure categories
and should be kept in mind when examining the data.
For example:
1)
As compared with SFU where the very large proportion of our
computing expenditures are captured In the Computing
Centre, many Universities have a decentralized computing
capability with the net result that much of the cost
of computing in those institutions is captured
within the faculty budgets and
is treated as Academic
expense rather than Computing expense.
2)
At some Universities some operations are reported as
Academic expenditures while at others these same
expenditures are reported as non-academic expense.
That is, at SFU Athletics and Recreation Department
expenditures are reported under Student Services
whereas at UBC, where there is a. School of Physical
Education, the coaches are included in the Academic expense.
3)
While the details have not been identified, it is
apparent that costs reported in some institutions as
Administrative expense are not treated similarly elsewhere.
UBC reports Administration and General expenditures
which are among the lowest in Canada.
While part of this
presumably attaches to economies of scale, it is
also believed that the low administrative cost is in
part a result of a greater number of expenditures being
classed as Academic.
)EC :4
1
/
-2-
In any event, these data. ar
.e the most reliable of any available..
Schedule I shows a percentage analysis of general purpose operating
expenditures compared to those at other institutions. This
information corresponds to our operating budget since it does not
include sponsored Research Funds, Trust or Endownment Funds or
Ancillary Enterprises (except as noted on the Schedule).
Some of the more significant items listed on the Schedule are:
1)
The percentage of our total revenues represented by the
Provincial Government Grant is higher in British Columbia
than the Canadian average and is higher at SFU than at
other Universities of comparable size (88.4%, 83.8% and
83.6% respectively).
SFU's figure is also slightly higher
than either U
Vic
(87.2%) or UBC (86.8%).
As indicated on the Schedule it is noted that the comparative
data for the analysis by number of FTE students is based
on
1979 reported information. The comparable data were
not published in 1980.
2)
Tuition Fees at SFU (8.6% of total revenue) is substantially
lower than the Canadian average (13.0%) and is lower than
either U Vic (10.6%) or UBC (10.8%).
Fees at SFU are also
appreciably lower than the comparable revenue source at
other Universities of comparable size (14.1%).
3)
The percentage of our operating expenditures spent on
salaries and benefits is lower than the Canadian average
and lower than Universities of comparable size (76.3%,
81.2% and 82.1% respectively).
SFU's figure is lower than
either U Vic (81.6%) or UBC (87.5%).
Among the items
reflected here is the fact that SFU employs external
contract services for such as security and janitorial
needs (which are included in the Other Expenses line),
while many other institutions, which provide these
services internally, reflect these expenditures
in
salaries.
4)
SFU's percentage expenditures on instruction and non
sponsored research (59.8%) is lower than the Canadian
average (64.3%) and those Universities of comparable size
(64.5%).
Bycomparison SFU's expenditure on non credit instruction
(2.3%) is higher than the Canadian average (1.6%) and is
higher than those Universities of comparable size (1.1%).
The range within British Columbia, with U Vic at 1.6% and
UBC at 3.0%, may reflect differences in the reporting of
revenues from non-credit programs.
is
-3-
5)
Our Library expenditure (7.2%) continues to exceed
the Canadian average (6.8%) and that of the related
FTE group (6.5%).
Within British Columbia, UBC at
7.5% is close to SFU while ii Vic at 10.6% continues
to maintain appreciably higher allocations to this
function.
6)
Based on the data as reported, our expenditure on Computing
(5.6%) continues to be significantly higher than
comparable expenditures elsewhere.
As noted above this figure is not however, believed
to be truly comparable.
7)
Again, based on reported data, SFU's expenditure on
Administration and General is higher than elsewhere
but close to that of U Vic.
8)
SFU's Physical Plant expenditure (10.6%) is lower than the
Canadian average (13.5%), the relative FTE group average
(13.6%) and is between U Vic (10.2%) and UBC (12.2%).
9)
Our expenditure for Student Services at 5.3% continues to
be substantially higher than the Canadian average (2.5%)
and the relative FTE group average (3.5%) as well as U Vic
is
(4.3%) and UBC (2.3%).
The remaining Tables which report revenue and expenditure data for
the past 4 years, have been taken from the Statistics Canada report
but we have added the SFU data in the right hand column of each
Table for comparison purposes.
In examining these Schedules, it
should be noted that the term "operating" encompasses General Purpose
Operating and Trust and Endowments.
It will also be apparent that
any comparison of 1979/80 revenue and expenditure relative to
1976/77 is significantly influenced by the pattern of revenue and
expenditure which occurred in 1976/77.
These financial statistics are for fiscal years ended in 1980, and
are therefore nominally one year old. More current data will not
be available until well into 1982.
I would be pleased to respond
to any questions or to expand on the comparisons and interpretations
related to this data.
/..
EMS: nm
Attachments
cc: Mr. Paul Cote
Mr. G. Suart
Dr. J. M. Munro
Dr. J. M. Webster.
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