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ANNUAL FINANCIAL REPORT 2006 Table of Contents Back to Financial Services

Table of Contents
Back to Financial Services
ANNUAL FINANCIAL REPORT 2006
CONTENTS
MISSION STATEMENT
3
REPORT OF THE BOARD OF GOVERNORS
4
FINANCIAL REPORT OF THE VICE-PRESIDENT (ADMINISTRATION)
6
STATEMENT OF MANAGEMENT RESPONSIBILITY FOR FINANCIAL
REPORTING
19
REPORT OF THE AUDITOR GENERAL
20
CONSOLIDATED FINANCIAL STATEMENTS
Consolidated Statement of Financial Position
21
Consolidated Statement of Operations and Changes
in Fund Balances
22
Consolidated Statement of Operations and Changes
in Fund Balances for the General Funds
23
Consolidated Statement of Operations and Changes
in Fund Balances for the Restricted Funds
24
Consolidated Statement of Cash Flows
25
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
26
SCHEDULES
1
Tuition and Related Fees
37
2
Changes to Research and Special Fund
38
3
Changes to Capital Asset Fund
40
4
Changes to Speciﬁc Provisions Fund
40
5
Changes to Staff Beneﬁts Fund
41
6
Revenue and Expense, Ancillary Services
41
7
Net Operating Expenditures
42
8
Research & Special Fund Expenditures
48
9
Net Academic Faculty Expenditures
50
10
Net Other Academic Expenditures
74
11
Net Library Expenditures
78
12
Net Student Affairs Expenditures
80
13
Net Administration Expenditures
82
14
Net Physical Plant Expenditures
84
15
Net General Expenditures
86
16
Grand Total of Net General Expenditures
88
(Additional information is available at www.umanitoba.ca/admin/ﬁnancial)
1
2
Table of Contents
MISSION
STATEMENT
“The mission of the University of Manitoba is to create, preserve and communicate knowledge, and
thereby, contribute to the cultural, social and economic well-being of the people of Manitoba, Canada
and the world”. The University of Manitoba’s strategic academic plan, “Building for a Bright Future”,
sets out ﬁve institutional priorities for success which were developed to meet the mission and to
realize the University’s vision:
“To afﬁrm the position of the University of Manitoba among the best of Canada’s research-intensive
institutions and to lead our nation in demonstrating a commitment to the education of a broad sector
of society.”
The ﬁve institutional priorities are as follows:
•
•
•
•
•
Provide Access to an Exceptional Education;
Attract and Retain the Best Faculty and Students;
Be a Centre for Research and Graduate Education that Makes a Difference to our Province,
our Nation and our World;
Provide the Human, Physical and Technological Infrastructure Necessary for Learning; and
Be at the Centre of our Community: On Manitoba.
3
Table of Contents
REPORT OF THE BOARD OF GOVERNORS
To the Minister of Advanced Education and Training, Winnipeg, Manitoba
In Compliance with Section 22(1) of The University of Manitoba Act, the Annual Report on the ﬁnancial affairs of the
University for the year ended March 31, 2006 is herewith submitted to the Minister of Advanced Education and Training.
In this report, we set forth in detail –
(a) the receipts and expenditures for the next preceding ﬁscal year,
(b) the investments as they stood at the end of the year, and
(c) other particulars which may be of interest to the Minister of Advanced Education and Training.
Included with this Report are the Financial Report of the Vice-President (Administration), the Statement of Management
Responsibility for Financial Reporting and the Report of the Auditor General of the Province of Manitoba on the audit
of the accounts of the University.
Receipts and Expenditures:
Summary of General Operating Fund Results
(in thousands of dollars)
Year Ended March 31
2006
2005
Revenues and Other Additions
$ 380,770
$ 362,033
355,426
340,386
Net Revenue
25,344
21,647
Appropriated To Speciﬁc Provisions
(6,351)
(3,628)
Expenditures and Other Deductions
Inter-Fund Transfers
Net Increase To Fund Balances
$
(18,697)
296
$
(17,966)
53
Additions exceeded deductions by $25,344,000 for the current ﬁscal year. Net appropriations of $6,351,000 were
made to speciﬁc provisions and an amount of $18,697,000 was transferred to other funds. The resulting net surplus of
$296,000 has been added to the general operating balance in the General Operating Fund, increasing it to a balance
of $2,149,000 as at March 31, 2006.
Investments:
Investment holdings at March 31, 2006 were as follows (at fair value):
(in thousands of dollars)
Canadian Bonds and Other Fixed Income
Canadian Equities
U.S. Equities
International Equities
Other Short Term Investments
$ 94,229
97,854
57,447
60,015
156,787
$ 466,332
Details of the above summaries will be found in the Consolidated Financial Statements of the University which follow.
4
Table of Contents
REPORT OF THE BOARD OF GOVERNORS
Members of the Board of Governors:
At March 31, 2006 the members of the Board of Governors were as follows:
Chair
Wayne R. Anderson, B.S.A., M.B.A.
Vice-Chair
Terry Sargeant, B.A., LL.B.
Chancellor
William Norrie, C.M., O.M., Q.C., B.A., LL.B., LL.D. (Manitoba), LL.D. (Winnipeg)
President and Vice-Chancellor
˝ J.E. Szathmáry, C.M., B.A. (Hons.), Ph.D., LL.D. (Toronto), D.Sc. (Western Ontario), D.Litt.S. (St. Michael’s College),
Emoke
F.R.S.C.
Appointed by the Lieutenant-Governor-in-Council:
Alfred Black, B.Math., M.Math.
Johanna Charles, B.A., B.Sc.
Ellen Gordon, B.A., M.S.W.
Steven Hennessey, B.Sc.
Heather Milan, B.Sc.
Soam Narine, B.A., A.C.M.I.
Strini Reddy, O.M., B.A., B.Ed., M.Ed.
Terry Sargeant, B.A., LL.B.
Jennifer Simons, B.A.
Thomas Strutt, B.A. (Hons.), M.A., LL.B.
Daniel Vandal, B.S.W.
Shirley Van Schie, B.A. (Adv.), M.A., LL.B.
Elected by Senate
Juliette E. Cooper, Dip. P. and O.T., B.O.T., M.Sc., Ph.D.
Janet Hoskins, B.E.S., M.Sc., Ph.D.
Doug Ruth, B.Sc., M.Sc., Ph.D.
Elected by Graduates
Wayne R. Anderson, B.S.A., M.B.A.
Ian C.P. Smith, B.Sc. (Hons.), M.Sc., Ph.D., Fil. Doktor (H.C.) (Stockholm), D.Sc. (H.C.) (Winnipeg), D.Sc. (H.C.) (Brandon)
Doug Ward, Q.C., B.A., LL.B.
Elected by the University of Manitoba Students Union
Amanda Aziz
Cathy Van De Kerckhove, B.Sc., B.A.
David Ames, B.Sc.
University Secretary
Jeffrey M. Leclerc, B.Ed.
Respectfully submitted,
The Board of Governors,
The University of Manitoba.
Wayne R. Anderson,
Chair.
5
Table of Contents
FINANCIAL
REPORT OF THE VICE-PRESIDENT
(A D M I N I S T R A T I O N)
The 2005-2006 ﬁscal year began with major budgetary challenges with a shortfall of $6.9 million of permanent funding
in support of the April 1, 2005 budget. To address the shortfall and provide a balanced budget, the Board of Governors
approved three new ancillary fees at its meeting on May 17, 2005. The fees were subsequently suspended however,
when the Provincial government provided $6.9 million in one-time funding for ﬁscal year 2005-2006. However, as
ongoing commitments to faculty, staff, technology and the physical plant exist, this was clearly only a temporary ﬁx.
˝
Under the leadership of Dr. Emoke
Szathmáry, the University of Manitoba has strived to realize its vision of
excellence and innovation in teaching, research and community service. Although faculties, schools, the libraries and
administrative units have risen to their budgetary challenges in the past, excellence can only be achieved if resources
are made available to fund new strategic initiatives. Maintaining the status quo will only produce mediocre results over
the long term. The University community has, nonetheless, been very proactive in its quest for excellence, developing
strategic plans and looking for other opportunities to fund important initiatives.
Over the past year, Building for a Bright Future, the University’s strategic academic plan, continued to move the
University forward to “Afﬁrm the University of Manitoba among the best of Canada’s research intensive institutions and
to lead our nation in demonstrating a commitment to the education of a broad sector of society”. While the University
of Manitoba has made considerable progress, many exciting initiatives remain unfunded. This puts the University of
Manitoba at a disadvantage as compared to other universities across the country. Although we appreciate that the
Province has made an effort to respond to our budgetary needs through operating grant increases, the continued freeze
on tuition fees at 1999-2000 levels has prevented the University from funding strategic initiatives while at the same time
achieving a balanced budget.
To meet the challenges of increased costs of operating and accommodating record high numbers of students - both in
terms of delivery of services and in space, technology and infrastructure, the University has been very creative and has
taken advantage of other opportunities to improve its service delivery and facilities to attract and retain quality students
and staff. These challenges are being met through the strategic resource allocation process each year, through the
creation of a strategic initiatives fund, private fund raising and through the issuance of debt to support new building
construction and to fund deferred maintenance and health and safety projects.
The following provides an overview of the ﬁnancial results of the University for the ﬁscal year ended March 31, 2006.
In doing so I share the University community’s success in moving the University forward in achieving its vision over the
past ﬁscal year.
Investing in Manitoba’s Future
For ﬁscal year 2005-2006, total University revenue in all of its Funds (unrestricted and restricted) was $583.5 million, an
increase of 3.9% over 2004-2005 revenue of $561.7 million. Approximately $257.6 million or 44.1% of the University’s
total revenue comes from the Province of Manitoba through the Council on Post-Secondary Education (“COPSE”),
Manitoba Health, Agriculture and various provincial councils and funds in support of teaching, innovation, capital and
research. In addition, in ﬁscal 2005-2006 the University began expending the $75 million in debt proceeds received
from the Province in ﬁscal year 2004-2005 on new building construction, deferred maintenance, technology and health
and safety projects. The Province further demonstrated its commitment to the University of Manitoba by agreeing
to further borrowings from the Province of $75 million on April 3, 2006. This will bring the total Provincial debt up to
$150 million in 2006-2007. Both debt issues were structured as amortizing loans, with principal and interest paid
monthly over a 30 year period. In 2005-2006, debt proceeds were used to bridge ﬁnance new capital building projects
such as the Engineering and Information Technology Complex and the Richardson Centre for Functional Foods and
Nutraceuticals, to build a new parkade on the Bannatyne Campus, for technology improvements to bring building
cabling and classrooms up to date and to begin to address long standing deferred maintenance and health and safety
issues on the aging Fort Garry and Bannatyne campuses.
Students, through their tuition and incidental fees, also provide a major source of revenue in support of the University’s
operation, with $96.5 million being assessed and collected in 2005-2006, an increase of 9.5% over 2004-2005 fees of
$88.1 million. Fees represent about 16.5% of total revenues. In 2005-2006 a technology fee was implemented which
will be used to support technology initiatives on the Fort Garry and Bannatyne campuses. These fees totalled $3.6
million in 2005-2006 and have been set aside in a Speciﬁc Trust for expenditure in 2006-2007. The remaining increase
in tuition fee revenues is attributable to a full-time equivalent enrollment increase of about 2.2% in undergraduate and
graduate programs over 2004-2005 and to increased differential fee revenues. In 2005-2006 foreign students enrolled
in graduate programs were assessed a differential fee of 100% of the fee paid by a domestic student, generating an
additional $1.1 million in fee revenue.
6
Table of Contents
The Government of Canada is also a major supporter of the University of Manitoba. In 2005-2006, contributions of
$69.3 million, or 11.9% of total revenues were received, relating to speciﬁc research projects awarded through the
federal granting councils ($52.9 million), special project funding of $3.2 million for programs such as the Northern
Medical Unit, major capital projects and awards under the Canada Foundation for Innovation and Western Economic
Diversiﬁcation programs ($6 million), the Indirect Costs of Research program ($6.9 million) and other smaller programs
such as Careerstart ($.3 million).
The University of Manitoba also received $84.1 million in contributions, donations and grants in support of research,
special projects and initiatives, capital, chairs, scholarships, bursaries and staff beneﬁts in 2005-2006 from our
generous individual and corporate donors, contributors and employees. This represents 14.4% of total revenue. Most
all of this revenue is restricted for various purposes by the donor, contributor or employee (as is the case for employee
contributions to staff beneﬁts plans) and as such cannot be used to support the general operation of the University.
The University’s Ancillary Services, which are comprised of the Book Store, Residences, Parking and Pharmacy
generated $29.6 million or 5.1% of total revenue in 2005-2006. Ancillary Services are completely self-sustaining and
contribute to the University’s operation by covering their share of overhead in addition to their direct costs, as well as
the capital costs of refurbishing Ancillary facilities, acquiring equipment and building and upgrading parking lots. They
also support non-revenue generating units such as Security Services.
The sale of various goods and services generated $21.8 million in 2005-2006 or 3.7% of total revenues for many
faculties and schools, supplementing the resources that are available to them for operating purposes while at the same
time providing valuable linkages to the community. In addition, investment income and other miscellaneous revenue of
$24.6 million or 4.2% of total revenues were generated from the investment of general, capital, staff beneﬁts and trust
and endowment cash on hand.
The pie chart in Table 1, Total Revenue - All Funds is a pictorial representation of the revenues of the University by
these various sources.
Table 1
Total Revenue - All Funds ($583.5M)
(General Operating $380.8M; Restricted $187.7M; Endowment $15.0M)
2005-2006
Investment &
Other Revenues
$24.6
Sales of Goods & Services
$21.8
Ancillary
Government
of Canada
$69.3
Contributions, Donations
Non-Government Grants
$84.1
$29.6
Other Province
of Manitoba
$26.1
Tuition Fees
$96.5
COPSE
$231.5
University Operating Results
The operating results of the University of Manitoba for ﬁscal year 2005-2006, shown on a comparative basis with 20042005, are summarized in Table 2, General Operations, together with the April 1, 2005 Board of Governors approved
operating budget. Operating revenues are shown by source, and expenses by function and type, to provide an overview
on how the University spends its resources in the General Operating Fund. The University has historically been very
successful at achieving a balanced budget at the end of each ﬁscal year. This is due to a strong commitment on the
part of the University’s administration to ﬁscal responsibility and ﬁnancial stability as well as a strong commitment by
faculties, schools, libraries and support units who share in that responsibility. This is achieved in a decentralized system
of budgetary control whereby academic and support units are allocated resources on an annual basis to meet their
strategic priorities and those of the University. These operating units are provided with procedures to administer their
budgets responsibly and to ensure that there is accountability for the resources that are transferred to them.
7
Table of Contents
Table 2
General Operations
Summary Statement
(in thousands of dollars)
April 1, 2005
Budget
Revenue:
COPSE
Tuition Fees
Ancillary Services
Sales of Goods & Services
Investment & Other Revenues
Government of Canada
Other Province of Manitoba
$
215,442
96,038
28,126
18,965
2,682
6,505
2,216
Expense by Function:
Instruction
Central Reserves *
Plant Maintenance
Ancillary Services
Libraries
Administration
Student Affairs
Scholarships, Bursaries, Prizes and Awards
Property Tax
Other
Net Revenue
Net Transfer to Other Funds
Net Increase to Fund Balance
Expense by Type:
Academic & Other Instructional Salaries
Support Staff Salaries
Supplies and Expenses
Staff Benefits
Utilities
Ancillaries Cost of Goods Sold
Scholarships, Bursaries, Prizes and Awards
Property Tax
Payroll Tax Levy
March 31, 2006
Actual
March 31, 2005
Actual
$
$
215,393
96,462
29,566
21,790
6,749
7,184
3,626
210,416
88,120
29,021
20,367
4,329
6,969
2,811
369,974
380,770
362,033
205,435
31,557
35,696
28,059
20,153
18,646
15,902
3,775
3,100
6,198
230,389
219,535
34,679
25,814
14,206
23,376
16,908
3,444
868
5,742
32,260
24,928
13,506
20,950
15,871
2,505
5,277
5,554
368,521
355,426
340,386
1,453
25,344
21,647
(1,453)
(25,048)
(21,594)
$
0
$
296
$
53
$
129,507
88,620
77,450
30,441
16,250
14,685
3,775
3,100
4,693
$
138,249
94,196
47,921
35,262
14,832
15,637
3,444
868
5,017
$
130,812
88,307
45,887
33,574
13,950
15,349
2,505
5,277
4,725
$
368,521
$
355,426
$
340,386
* Represents funds budgeted for distribution to unit budgets during the year
for salary and contract increases and other centrally funded initiatives.
8
Table of Contents
General Operating Fund
Revenue by Source
2005-2006
(Total $380.8M)
Government of Canada
Investment & Other Revenues $7.2
$6.7
Sales of Goods & Services
Other Province of Manitoba
$3.6
$21.8
Ancillary Services
$29.6
COPSE
$215.4
Tuition Fees
$96.5
Expense by Function
2005-2006
(Total $355.4M)
Plant Maintenance
$34.7
Libraries
$14.2
Administration
$23.4
Student Affairs
$16.9
Instruction
$230.4
Ancillary Services
$25.8
Property Tax
$0.9
Other
$5.7
Scholarships, Bursaries,
Prizes and Awards
$3.4
Expense by Type
2005-2006
(Total $355.4M)
Staff Beneﬁts
$35.3
Utilities
$14.8
Supplies and Expenses
$47.9
Ancillaries Cost
of Goods Sold
$15.6
Support Staff Salaries
$94.2
Scholarships, Bursaries,
Prizes and Awards
Payroll
$3.4
Property Tax Tax Levy
$5.0
$0.9
Academic & Other
Instructional Salaries
$138.3
9
Table of Contents
The current ﬁscal year is no exception with a general operating surplus of $296,000 after net transfers of $25 million
to other funds. The most signiﬁcant of these are transfers to the capital fund of $23.7 million for the acquisition of
furniture and equipment, computers, library acquisitions and vehicles and for the renovation of various facilities. The
use of operating funds to support the acquisition of minor capital is consistent with practices in prior years as funding
is generally not available from other sources. Because the University uses fund accounting to account for its revenues
and expenses there are, however, many transfers between funds which are detailed in the notes to the accompanying
ﬁnancial statements.
General operating expenses increased by $15.0 million or 4.4% in ﬁscal 2005-2006 over 2004-2005. In the review of
operating expenses by function, about $10.9 million of the increased expense is attributable to the instruction of students,
$.9 million to student scholarships and bursaries, $2.4 million to plant maintenance, $2.4 million to administration (which
includes support units such as Financial Services, Human Resources, Development and Advancement Services), $.7
million to Libraries, $1.0 million to student services and $.9 million to ancillary services. These increases are offset by
a $4.4 million decrease in property taxes as the phase out of these taxes by the Province was completed. In the review
of expenses by expense type, virtually all of the $15.0 million increase can be attributed to increases in salary, beneﬁts
and payroll tax costs, resulting from salary increases and increased staff numbers in 2005-2006. Details on operating
expenses, by unit, are included in Schedule 7 of the Annual Financial Report.
The University of Manitoba’s most valuable resource is its faculty and staff who bring their knowledge, expertise and
commitment to the table, working in a collegial fashion to achieve the University’s goals. In 2005-2006, about 77% of the
current year’s operating expenses were spent on salaries and related costs and the University employed 3,584 full time
equivalent (“FTE”) staff on a year round basis. Of this number 1,613 were faculty and 1,971 were administrative staff.
This represents a net increase in faculty and staff of 46.2 FTE positions over 2004-2005. Ancillary Services employed
a further 126 FTE staff, a decrease of 3 FTE over 2004-2005, making the University one of the largest employers in
Manitoba. Table 3, Historical Comparisons of Faculty and Staff Positions (excluding the Ancillary Services) depicts
changes in stafﬁng levels since 1986.
Table 3
Historical Comparisons of Academic and
Support Staff Positions
University of Manitoba 1986-2005
2100
2000
1900
Staff
1800
1700
Academic
Support
1600
1500
1400
1300
2004
2002
2000
1998
1996
1994
1992
1990
1988
1986
1200
1. The above represents full time equivalent operating budget positions and excludes Ancillary Services.
2. Support staff are defined as non teaching positions in the Faculties, Schools & Colleges as well as Financial
Services, Human Resources, Information Services & Technology, Physical Plant, Student Services, University
Services, the Office of the President and Academic Librarians.
People are the driving force in the overall success of the University of Manitoba and the growth in positions to match
growing student numbers is evidence of the University’s commitment to provide students with the exceptional education
that they expect and deserve. The student experience in the classroom and the research laboratories is paramount
to their future success. Attracting and retaining the best faculty and staff is challenging in a University environment as
universities world-wide compete for the best by offering attractive compensation packages, state-of-the-art facilities in
which to teach and perform research and state-of-the-art equipment in the classrooms and laboratories.
Faculty achievements in 2005-2006 throughout the University community were many and varied and are too numerous
to detail in this report. They range from faculty members participating in a research project to prove that travel to and
research on Mars is possible to the development of vaccines that are 100% effective in protecting monkeys against
10
Table of Contents
infections caused by Ebola and Marburg viruses. Teaching excellence awards were received by many faculty across the
˝ Szathmáry, President and Vice-Chancellor and Dr. John Loxley, Department of Economics
University and Dr. Emoke
were each elected as a Fellow of the Royal Society of Canada.
The University has continued to experience some further growth in student enrolment for the eighth consecutive year
with undergraduate and graduate enrolments climbing to an all time record high of 25,983 FTE students, representing
an overall growth in students of 2.2% over 2004-2005. Most all of the undergraduate increase is the result of higher
intakes of international students as opposed to domestic students. International student enrolments increased to 2,661
students, which is almost triple the number from the 2001-2002 ﬁscal year and represents an increase of about 15.5%
over 2004-2005. Although this growth translated into increased fee revenues which are an important source of funding
for the University’s operation, the costs of educating international and domestic students continues to rise. In the
absence of fee increases for domestic students to support the operation of the University, the quality of the student
experience in the classroom will suffer.
The key to a successful research program at any medical doctoral university is the ability to attract and retain quality
graduate students. These students typically align themselves with academic staff who are conducting research in their
area of interest, allowing for an inter-generational passing of knowledge as well as a strengthening of the knowledge
base which is being created. Since 2001-2002, the number of graduate students at the University of Manitoba has
increased by about 23.7%.
Table 4, Selected Statistics provides information on undergraduate and graduate student enrolments by session,
self-declared Aboriginal students by faculty/school as well as undergraduate student ﬁnancial credit hours by session,
degrees, diplomas and certiﬁcates conferred on our graduates, the general operating grant, the grant in lieu of the
tuition fee rebate, tuition fee income and scholarships and bursaries paid in each of the past ﬁve years.
A Growing Trust and Endowment
Development and Advancement Services has continued to fund raise in support of the University’s strategic institutional
priorities. In 2005-2006 the University’s generous donors made pledges and gifts totaling $23.4 million. The pie charts
in Table 5 and 5.1, Donor Pledges 2005-2006 provides a summary of the pledges received by type of donor and
the purpose for which the donor made the gift. The continued success of the University of Manitoba’s fund raising
campaign is overwhelming evidence of the support for the University of Manitoba among its staff, students, alumni, the
community and the Province. Gifts in support of student bursaries and scholarships topped the list with $7.2 million
being raised, followed by faculty, school and college support at $6.2 million and capital project and equipment funding of
$5.1 million. A very generous gift was made by Kristjan and Maryanne Thorkelson in the amount of $500,000 in support
of the construction of the Apotex Centre, a new building which will house the Faculty of Pharmacy at the Bannatyne
Campus.
In total, the University of Manitoba’s trust and endowment funds have grown to $303.2 million at March 31, 2006. This
growth is attributable to the generosity of donors, a prudent spending policy and an active Trust Investment Committee
which sets asset allocation guidelines, hires professional investment managers and monitors performance to ensure
that long term investment and fund objectives are being achieved. Four of the eleven members of the Committee are
from the external community, bringing expertise from various backgrounds, and two of the four are seasoned investment
professionals. Over the past year, the Committee has been very active, rigorously reviewing the asset allocation in the
University Investment Trust (“UIT”), taking into consideration risk and projected returns on various asset classes that
are available for investment. The University of Manitoba takes seriously its responsibility to donors to preserve the
capital of its endowments for future generations, yet provide reasonable spending allocations annually in support of
existing beneﬁciary units and students.
In 2005-2006, spending allocations based on 4.5% of the three year average market value of the UIT units were made
available to beneﬁciary units for various purposes and to students for scholarships, bursaries and awards, as stipulated
by the original donor. In addition, unspent allocations from prior years were made available for spending and used to
support various faculty initiatives as well as students. This translated into spending allocations of $11.5 million, of which
$9.8 million was spent throughout the ﬁscal year.
Access to education is facilitated with a strong scholarship, bursary and loan program so that students requiring
ﬁnancial assistance for their education have access to sources of funding for their tuition and living expenses. In this
regard, students directly beneﬁt from the success of fund raising; as of March 31, 2006, the market value of trust and
endowments that are earmarked for scholarships, bursaries and loans was approximately $98.8 million. Endowments for
student support will continue to build, providing sustained sources of funding for increased scholarships and bursaries.
Donor pledges of $1.56 million will be received in future years and will continue to grow these student endowments. In
2005-2006 scholarships and bursaries totaling $12.1 million (2004-2005, $10.4 million) were paid to students to help
defray the cost of their education.
11
Table of Contents
Table 4
Selected Statistics
2005-2006
Regular Session Enrolment
Total Students1,2
2004-2005
2003-2004
2002-2003
2001-2002
28,049
24,267
1.4
17,904
6,363
3,332
2.2
2,352
980
450
27,631
23,935
3.9
17,633
6,302
3,260
4.8
2,335
925
436
26,572
23,032
6.0
16,885
6,147
3,112
9.1
2,240
872
428
24,981
21,724
5.8
15,879
5,845
2,852
5.9
1,996
856
405
23,618
20,534
8.1
15,376
5,158
2,693
3.9
1,884
809
391
Summer Session Enrolment
% Annual Change
11,127
7.7
10,328
3.8
9,951
4.8
9,493
5.4
9,009
9.6
Full-Time Equivalent Students1,3
25,983
2.2
25,420
4.2
24,402
6.5
22,907
4.5
21,930
7.0
International Students
% Annual Change
2,661
15.5
2,304
34.1
1,718
39.4
1,232
26.5
974
17.9
Self-Declared Canadian Aboriginal Students4
1,647
1,605
1,401
929
794
10
9
18
229
34
177
83
60
12
87
8
15
9
17
4
159
8
17
103
224
358
6
8
6
16
194
34
215
87
58
12
42
12
22
7
7
12
199
38
194
68
59
9
23
5
20
-
-
15
14
-
-
162
9
20
98
222
362
11
141
8
15
86
197
292
7
-
-
531,047
68,258
530,055
63,626
509,551
62,048
482,938
58,369
462,791
53,042
4,006
696
4,009
625
3,730
555
3,643
556
3,538
559
$207,168
$202,411
$198,248
$191,003
$187,425
•Undergraduate students
% Annual Change
Full-Time
Part-Time
•Graduate students
% Annual Change
Full-Time
Part-Time
•Post-Graduate Medical Education Students
% Annual Change
Agricultural & Food Sciences
Architecture
Art, School of
Arts
Business, Asper School of
Continuing Education
Education
Engineering
Environment, Earth, and Resources
Graduate Studies
Human Ecology
Law
Medical Rehabilitation
Medicine
Music
Nursing
Pharmacy
Physical Education & Recreation Studies
Science
Social Work
University 1
Others5
Financial Credit Hours
Regular Session
Summer Session
Degrees, Diplomas, Certificates Conferred
Undergraduate
Graduate
General Operating Grant (000's)6
Grant in Lieu of Tuition Fee Rebate (000's)
$8,225
$8,005
$7,721
$7,208
$6,829
Tuition Income (000's)
$96,462
$88,120
$83,517
$79,126
$73,713
Scholarships & Bursaries (000's)
$12,113
$10,434
$9,430
$10,163
$10,109
1. As at November 1st.
2. Includes B.Sc.(Dentistry), B.Sc.(Medicine) and Joint Master's Program students.
3. Full-Time Equivalent Students = Full-time + (Part-time / 3.5). Includes both summer and regular session.
4. Aboriginal identity is self-declared on the Admission form. Because the self-declaration is voluntary, and because only a limited number of admission
cycles have been completed, the numbers reported would be less than the total population of Canadian Aboriginal students on campus.
2003-2004 data has been restated based on increased efforts to improve on the collection of declaration data. Data for years
prior to 2003-2004 are incomplete, and therefore faculty breakdowns are not comparable.
5. Faculties/Schools with less than three students are included in 'Others'.
6. Operating Grant excludes first claims and grant in lieu of tuition.
12
Table of Contents
Table 5
Donor Pledges by Constituency
2005-2006
(Total $23.4M)
Students &
Parents
$2.4
Manitoba Scholarship
Bursary Initiative
$2.1
Staff
$0.5
Foundations & Organizations
$3.0
Alumni & Friends
$9.8
Corporations
$5.6
Table 5.1
Donor Pledges by Type of Gift
2005-2006
(Total $23.4M)
Libraries/Galleries/
Museums
$0.6
Gifts in Kind
$1.4
Research
$1.2
Capital Funds/
Equipment
$5.1
Student Support
$7.2
Unrestricted/
Other Gifts/
President’s Fund
$0.4
Chairs/
Professorships/
Lectureships
$1.3
13
Faculty/Department/School
College Support
$6.2
Table of Contents
The Campaign’s success will also facilitate the recruiting and retention of quality faculty and provide future operating
support for faculties and schools. As of March 31, 2006, the market value of trust and endowments that are earmarked
for chairs and professorships was approximately $22.6 million. In 2005-2006, a fundraising effort was launched to raise
$3 million for a research chair in gastroenterology. Dr. John Bingham (M.D./1940) gave an extraordinary $1 million to
create the Bingham Chair in Gastroenterology, which made signiﬁcant progress towards the $3 million goal. Completing
this $3 million endowment will enhance the ability of Manitoba to maintain one of the world’s leading gastroenterology
programs at the University of Manitoba. Chair and professorship endowments will grow by a further $1 million over the
next few years as pledges are collected from donors.
As of March 31, 2006, the market value of trust and endowments that are earmarked for faculty, school and college
endowments as well as other priorities was approximately $118.1 million and will grow by $10.5 million as pledges are
collected from donors over the next few years.
World Class Research
Over the past number of years, research activity has grown signiﬁcantly. In ﬁscal 2005-2006, $96.2 million in sponsored
or assisted research support was received through research grants or contracts from the Federal and Provincial
Governments as well as from various foundations, business, industry and individuals. This represents a further 5.6%
increase in research funding over the previous year (2004-2005, $91.1 million). Over the past ﬁve years, sponsored or
assisted research has increased by 52.6% from a level of $63.1 million in 2001-2002.
The University is currently home to 43 Canada Research Chairs, is an active participant in 13 of the Federal Government’s
24 Networks of Centres of Excellence program, and serves as the headquarters of the ISIS Canada (Intelligent Sensing
for Innovative Structures) Network of Centres of Excellence. In addition, 36 research centres, institutes and shared
facilities foster collaborative research in a wide variety of ﬁelds, ranging from aging and earth observation science to
health policy and transportation.
The pie chart in Table 6, Research Fund - Expenses by Faculty or Support Unit is a pictorial representation of
the level of research activity, as measured by the level of spending, in the Faculties and Schools in 2005-2006. The
Faculty of Medicine engaged in the highest level of research at $46.2 million in 2005-2006, followed by the Faculty
of Engineering at $10.1 million (including Intelligent Sensing for Innovative Structures), the Faculty of Agricultural and
Food Sciences at $8.7 million and the Faculty of Science at $7.2 million. In total $94.4 million was spent on sponsored
or assisted research activities at the University of Manitoba in 2005-2006.
Table 6
Research Fund
Expenses by Faculty or Support Unit
2005-2006
(Total $94.4 M)
Administration
$2.5
Pharmacy
$1.3
Scholarships
$5.5
Other
$5.5
Agricultural & Food Sciences
$8.7
Arts
$2.7
Science
$7.2
Environment, Earth
and Resources
$3.3
Medicine
$46.2
Human
Ecology
$1.4
Engineering
$10.1
In 2005-2006, the University of Manitoba’s international HIV/AIDS programs received signiﬁcant new international
funding support. In India, a new program aimed at preventing the spread of HIV along migration corridors between the
states of Karnataka and Maharashtra received $6.8 million from the Bill & Melinda Gates Foundation, and in Kenya,
14
Table of Contents
the University’s ongoing investigation of HIV resistance received a $9.5 million Grand Challenges in Global Health
grant, supported by the Bill & Melinda Gates Foundation, the National Institutes of Health and the Canadian Institutes
of Health Research.
The University of Manitoba has also been very successful in competitions for Canada Foundation for Innovation
(“CFI”) grant funding which is matched by contributions from the Manitoba Research Innovation Fund (“MRIF”) and
industry partners. Success in competition for these funds is essential to the University’s ability to maintain a modern
research infrastructure that is necessary to support a full range of important and innovative research programs. In
2005-2006, 14 faculty members received awards totaling $3.7 million from the New Opportunities Fund, which provides
infrastructure support to newly recruited faculty members and assists the University in attracting world-class faculty and
researchers.
Funding from the CFI, MRIF and industry matching contributions, together with the corresponding expenditures, are
reﬂected in the Capital Asset Fund. In 2005-2006 total contributions from these sources were $7.2 million. When
combined with sponsored or assisted research funding of $96.2 million, University of Manitoba researchers received
$103.4 million in funding in 2005-2006.
Investment in Capital, Infrastructure and Technology
In ﬁscal 2005-2006, the University of Manitoba invested $119.9 million in capital assets as follows:
1.
2.
3.
4.
$78.9 million for the construction of buildings, infrastructure repairs and improvements and the acquisition
of land;
$20.9 million for the acquisition of furniture, equipment and vehicles;
$10.7 million for computer equipment and technological improvements such as building cabling and
administrative system renewals; and
$9.4 million for library acquisitions and works of art.
In addition, debt servicing costs of $9.6 million were paid, primarily relating to the Provincial Debt, the Arthur V. Mauro
Student Residence, the Fort Garry Parkade and the Energy Performance Program.
The receipt of debt proceeds from the Province of $75 million in 2004-2005, together with an additional $75 million just
subsequent to this ﬁscal year end on April 3, 2006, $15 million in commitments from the MRIF and Western Economic
Diversiﬁcation (“WED”) as well as $101.3 million raised to the current ﬁscal year will continue to have a very positive
effect on campus renewal over the next few years.
Construction on the Engineering and Information Technology Complex began in 2003-2004 and continued with an
additional $19.5 million being spent on the new facility in 2005-2006. Phase 1 of this building was opened in September
2005 and construction on Phase 2 continued with completion scheduled for the fall of 2006. This Complex will house
the Faculty of Engineering and the Department of Computer Science and is being funded in part by COPSE Capital
Campaign funding and private gifts. Debt proceeds received from the Province are being used to bridge ﬁnance the
construction, as pledges are being received from contributors and donors over a period of years.
Other large capital building projects that were undertaken in 2005-2006 include major renovations to the Wallace
Building to house the Clayton H. Riddell Faculty of Environment, Earth, and Resources ($2.5 million), major renovations
to the Faculty of Architecture’s Russell Building ($3.4 million) and the start of construction on the parkade at the
Bannatyne Campus ($4.5 million). In addition, construction costs of $5.3 million were incurred on the National Centre
for Livestock and the Environment at Glenlea Research Station. This project is being funded by CFI, the MRIF and
industry contributions.
Work was completed on numerous building upgrade and renovation projects such heating, ventilation and air conditioning
at a cost of $1.3 million, ﬁre and safety upgrades at a cost of $1.2 million, roof replacements of $1.1 million and cabling
of $1.1 million. In addition, $2.2 million of asbestos abatement projects were undertaken. These projects were funded
by COPSE capital grants and the Provincial Debt.
The University is also in the midst of a period of major administrative system renewal with human resource, ﬁnance
and student information systems in various stages of implementation. There are also a number of smaller systems that
link into these main systems that are being renewed including pension, research grant information, libraries and private
funding/alumni development, to name a few. The new human resource system (VIP) went live in 2005-2006 with the
semi-monthly (academic) payroll and two bi-weekly payrolls for permanent support staff and hourly staff. On March 1,
2006, the purchasing module of the ﬁnance system (Aurora Finance) went live and on April 1, 2006 all of the remaining
ﬁnance modules were successfully implemented. The new student system (Aurora Student) is in progress and various
modules are scheduled to go live in the 2006-2007 ﬁscal year. All of these systems are integrated and in 2005-2006 a
signiﬁcant training effort was undertaken to bring departmental users on line. The Aurora systems make use of WEB
15
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Table 7
Capital Fund Sources
2005-2006
(Total $86.2M)
Western Economic
Diversiﬁcation
$4.3
Other Province of Manitoba
$4.8
Transfer from Other Funds
$38.3
COPSE
$16.1
CFI & MRIF
$2.3
Contributions,
Donations & Other
$11.9
Debt Financing
$8.5
Table 7.1
Capital Fund Expenditures
2005-2006
(Total $129.5M)
Administrative
Systems Renewal
$2.8
Cabling
$1.1
Infrastructure
Renewal
$7.5
Debt Servicing
$9.6
Computers & Electronics
$6.8
Library Holdings &
Works of Art
$9.4
Furniture, Equipment
& Vehicles
$20.9
Land, Buildings &
Parking Lots
$71.4
16
Table of Contents
technology, improving access on and off site. In addition, the ﬁnancial and non-ﬁnancial data which is required for
campus wide decision making is enhanced by these new systems, improving the delivery of services to students and
staff. Capital costs incurred in the current ﬁscal year relating to these system implementations totalled $2.8 million. Noncapital costs, such as backﬁlling costs and overtime for project staff are included in the Operating Fund.
Smartpark, the University’s research and technology park, continued to build its community of innovators through
further expansion in 2005-2006. Construction of three buildings concluded this year, including the Richardson Centre
for Functional Foods and Nutraceuticals and two other buildings, housing six tenants. Construction costs on the
Richardson Centre totalled $13.9 million in 2005-2006, including built in research and pilot plant equipment. This
building is a unique facility where researchers from different disciplines and their industry partners work together to
develop functional foods and nutraceuticals, based on scientiﬁc evidence for their efﬁcacy and safety. Research and
pilot plant equipment was funded by the MRIF, WED and private gifts. Debt proceeds received from the Province are
also being used to bridge ﬁnance the construction as pledges are received from contributors and donors over a period
of years.
The University’s total investment in Smartpark infrastructure and new buildings as of March 31, 2006 is $44.1 million,
$16.8 million of which was funded by various grants from the Federal and Provincial governments. As a wholly owned
subsidiary, the ﬁnancial statements of Smartpark Development Corporation are consolidated with the University of
Manitoba’s ﬁnancial statements.
These new capital building and infrastructure renewal projects demonstrate the University’s commitment to providing a
high quality learning and research environment that meets the needs of students, faculty, staff and the community.
The pie charts in Table 7, Capital Fund Sources and Capital Fund Expenditures 2005-2006 depict the sources of
funding for capital assets and provide a more detailed breakdown of the $119.9 million in capital asset expenditures
and debt servicing costs of $9.6 million.
An Asset to Our Community
In addition to its success at providing a quality university education to our students and conducting world class research
with global implications, the University of Manitoba reaches out to the community in many other ways, through continuing
education, collaborative efforts with business and industry and through the provision of specialized services not readily
available locally. The University operates on two main campuses, Fort Garry and Bannatyne, with satellite teaching
and research facilities at Glenlea Research Station, Carman and Delta Marsh, University of Manitoba Downtown and
in 2005-2006, at the William Norrie Centre on Selkirk Avenue.
In addition, Social Work, Medicine and Dentistry all offer programs onsite and through distance education delivery
techniques in northern communities. Medicine provides health services through the Northern Medical Unit and Dentistry
offers extensive dental services through the Centre for Community Oral Health, bringing health and dental care to
remote Aboriginal communities.
Smartpark continues to ﬂourish, providing business and industry with opportunities to work collaboratively with
researchers at the University of Manitoba.
The University of Manitoba’s success in serving its mission in education, research and community service translates
into major economic, social and cultural beneﬁts for the people of Manitoba.
Conclusion
Increased investment in the University is the right choice for Manitoba and not only will result in sustaining the capacity
of the University to support learning, innovation in research and community service but also ensure that Manitobans
will prosper.
The University acknowledges with gratitude the continuing support of the Province and the Council on Post-Secondary
Education as well as the support of our students, staff, alumni, and community stakeholders.
Respectfully submitted,
Deborah J. McCallum,
Vice-President (Administration),
University of Manitoba.
17
18
Table of Contents
STATEMENT OF MANAGEMENT RESPONSIBILITY
FOR FINANCIAL REPORTING
The University is responsible for the preparation of the consolidated ﬁnancial statements and has prepared
them in accordance with generally accepted accounting principles as set out by the Canadian Institute of
Chartered Accountants (CICA). The University believes the consolidated ﬁnancial statements present fairly
the University’s consolidated ﬁnancial position as at March 31, 2006 and the results of its operations for the
year then ended.
The University’s Board of Governors is responsible for overseeing the business affairs of the University and
also has the responsibility to approve the consolidated ﬁnancial statements. The Board has delegated certain
responsibilities to its Audit Committee including the responsibility for reviewing the annual consolidated
ﬁnancial statements and meeting with management and the Auditor General of Manitoba on matters relating
to the ﬁnancial reporting. The Auditor General has full access to the Audit Committee with or without the
presence of management. The Board has approved the consolidated ﬁnancial statements.
In fulﬁlling its responsibilities and recognizing the limits inherent in all systems, the University has developed
and maintains a system of internal controls designed to provide reasonable assurance that University
assets are safeguarded from loss and that accounting records are a reliable basis for the preparation of
consolidated ﬁnancial statements. The integrity of internal controls is reviewed on an ongoing basis by Audit
Services and the Auditor General.
The consolidated ﬁnancial statements for the year ended March 31, 2006 have been reported on by the
Auditor General of Manitoba, the auditor appointed under the University of Manitoba Act. The Auditor’s
Report outlines the scope of his examination and provides his opinion on the fairness of presentation of the
consolidated ﬁnancial statements.
Deborah J. McCallum,
Vice-President (Administration).
May 26, 2006
Winnipeg, Manitoba
19
Table of Contents
20
Table of Contents
CONSOLIDATED
FINANCIAL STATEMENTS
University of Manitoba
Consolidated Statement of Financial Position
as at March 31
(in thousands of dollars)
2006
Assets
2005
Current Assets
Cash
Marketable Investments
Accounts Receivable (Note 3)
Inventories
Prepaid Expenses
$
14,603
124,488
55,258
3,243
214
$
13,385
157,733
71,198
3,168
151
197,806
245,635
295,480
558,021
263,597
471,558
853,501
735,155
Long Term Assets
Investments (Note 4)
Capital Assets, Net of Accumulated Amortization (Note 6)
$ 1,051,307
$
980,790
$
$
42,762
4,288
9,109
4,183
321
3,001
Liabilities
Current Liabilities
Accounts Payable
Unearned Revenue
Staff Vacation Entitlements
Bank Loans
Current Portion of Capital Lease Obligations (Note 7)
Current Portion of Long Term Debt (Note 8)
38,908
3,621
8,187
11,964
302
3,152
66,134
63,664
346
408
101,169
55,111
402
104,321
51,877
157,034
156,600
828,139
760,526
Long Term Liabilities
Refundable Deposits
Capital Lease Obligations (Note 7)
Long Term Debt (Note 8)
Employee Future Benefits (Note 9)
Fund Balances
$ 1,051,307
$
980,790
Commitments and Contingencies (Note 14)
Wayne R. Anderson - Chair
Terry Sargeant - Vice-Chair
(The accompanying Notes form an integral part of the Consolidated Financial Statements)
21
Table of Contents
Consolidated Statement of Operations and
Changes in Fund Balances
for the years ended March 31
Consolidated
(in thousands Statement
of dollars) of Operations and
Changes in Fund Balances
for the years ended March 31
(in thousands of dollars)
Revenue:
Tuition and Related Fees
Contributions, Donations, Non-Government
Revenue:
Grants
Tuition and Income
Related Fees
Investment
Contributions,
Non-Government
Miscellaneous Donations,
Income
Grants
Government
Grants:
Investment
Council onIncome
Post-Secondary Education
Miscellaneous
Income
Other Province
of Manitoba
Government
Grants:
Government
of Canada
Council
on Post-Secondary
Sales
of Goods
and Services Education
Other Province
Ancillary
Servicesof Manitoba
Government of Canada
Sales of Goods and Services
Ancillary Services
Expense:
Academic
Libraries
Expense:
Student
Affairs
Academic
Administration
Libraries
Plant
Maintenance
Student
Affairs Support
Other
Academic
Administration
General
Plant Maintenance
Property
Taxes
Other Academic
Support Prizes and Awards
Scholarships,
Bursaries,
General on Bank Loans, Long Term Debt,
Interest
Property
Taxes
Capital Advances
and Capital Lease Obligations
Scholarships,
Prizes and Awards
Amortization ofBursaries,
Capital Assets
Interest
Bank Loans, Long Term Debt,
Ancillaryon
Services
Capital
Advances
and Capital Lease Obligations
Staff
Benefits
Contra
Amortization of Capital Assets
Ancillary Services
Staff Benefits Contra
Net Revenue
Inter-Fund Transfers (Note 11)
General
Funds
(Note 2e)
General
Funds
2e)
$(Note
96,462
$
1,338
96,462
3,808
1,603
1,338
3,808
215,393
1,603
3,626
7,184
215,393
21,790
3,626
29,566
7,184
380,770
21,790
29,566
380,770
213,796
14,206
16,908
213,796
23,376
14,206
34,679
16,908
16,593
23,376
4,554
34,679
868
16,593
3,444
4,554
868
3,444
25,814
1,188
355,426
25,814
1,188
25,344
355,426
(34,028)
Restricted
Funds
(Note 2f)
Restricted
Funds
$(Note 2f)
$
67,821
16,767
2,452
67,821
16,767
16,055
2,452
22,519
62,150
16,055
22,519
62,150
187,764
187,764
104,270
126
715
104,270
2,527
1267
715
844
2,527
3,931
7
844
8,669
3,931
5,925
8,669
33,437
Endowment
Fund
(Note 2g)
Endowment
Fund
$ (Note 2g)
$
14,956
14,956
14,956
14,956
5,925
33,437
160,451
27,313
160,451
30,554
14,956
3,474
2006
Total
Funds
2006
Total
$ Funds
96,462
$
84,115
96,462
20,575
4,055
84,115
20,575
231,448
4,055
26,145
69,334
231,448
21,790
26,145
29,566
69,334
583,490
21,790
29,566
2005
Total
Funds
2005
Total
$ Funds
88,120
$
583,490
318,066
14,332
17,623
318,066
25,903
14,332
34,686
17,623
17,437
25,903
8,485
34,686
868
17,437
12,113
8,485
868
5,925
12,113
33,437
25,814
5,925
1,188
33,437
515,877
25,814
1,188
67,613
515,877
Net (Decrease) Increase to Fund Balances
(8,684)
57,867
18,430
67,613
Net Revenue
25,344
27,313
14,956
67,613
Fund Balances Beginning of the Year
5,509
646,119
108,898
760,526
Inter-Fund Transfers (Note 11)
(34,028)
30,554
3,474
Fund Balances End of the Year
$
(3,175) $ 703,986
$
127,328
$ 828,139
Net (Decrease) Increase to Fund Balances
(8,684)
57,867
18,430
67,613
Fund Balances Beginning of the Year
5,509
646,119
108,898
760,526
Unrestricted Funds
$ (48,926) $
$
$ (48,926)
Fund Balances
EndFunds
of the Year
$ 45,751
(3,175) $ 703,986
$
127,328
$ 828,139
Internally
Restricted
45,348
91,099
Externally Restricted Funds
184,104
127,328
311,432
Unrestricted
Funds Assets
$ (48,926) $ 474,534
$
$ 474,534
(48,926)
Invested
in Capital
Internally Restricted Funds
45,751
45,348
91,099
$
(3,175) $ 703,986
$
127,328
$ 828,139
Externally Restricted Funds
184,104
127,328
311,432
Invested in Capital Assets
474,534
474,534
(The accompanying Notes form an integral part of the Consolidated Financial Statements)
$
(3,175) $ 703,986
$
127,328
$ 828,139
72,463
88,120
11,981
2,486
72,463
11,981
228,541
2,486
28,895
79,781
228,541
20,367
28,895
29,021
79,781
561,655
20,367
29,021
561,655
303,275
13,609
16,738
303,275
22,990
13,609
32,258
16,738
15,556
22,990
11,264
32,258
5,277
15,556
10,434
11,264
5,277
2,344
10,434
30,347
24,928
2,344
(31)
30,347
488,989
24,928
(31)
72,666
488,989
72,666
72,666
687,860
$
$
$
$
$
$
760,526
72,666
687,860
(44,903)
760,526
81,341
287,868
(44,903)
436,220
81,341
760,526
287,868
436,220
760,526
(The accompanying Notes form an integral part of the Consolidated Financial Statements)
Consolidated Statement of Operations and Changes
in Fund Balances for the General Funds
for the years ended March 31
Consolidated
(in thousands Statement
of dollars) of Operations and Changes
in Fund Balances for the General Funds
for the years ended March 31
(in thousands of dollars)
Revenue:
General
Operating
Fund
General
(Note
2e)
22
Operating
Fund
Specific
Provisions
Fund
Specific
(Note
2e)
Provisions
Fund
Expenses
Funded From
Future Revenues
Expenses
(Note 2e)
Funded From
Future Revenues
2006
Total
General
2006
Funds
Total
General
2005
Total
General
2005
Funds
Total
General
$
(3,175)
$
703,986
$
127,328
$ 828,139
(The accompanying Notes form an integral part of the Consolidated Financial Statements)
Consolidated Statement of Operations and Changes
in Fund Balances for the General Funds
for the years ended March 31
(in thousands of dollars)
Consolidated Statement of Operations and Changes
in Fund Balances for the General Funds
for the years ended March 31
(in thousands of dollars)
Revenue:
Tuition and Related Fees
Contributions, Donations, Non-Government
Grants
Revenue:
Investment Income
Tuition
and Related
Fees
Miscellaneous
Income
Contributions,
Donations, Non-Government
Government Grants:
Grants
Council on Post-Secondary Education
Investment
Income
Other Province
of Manitoba
Miscellaneous
Government Income
of Canada
Government
Grants:
Sales of Goods
and Services
CouncilServices
on Post-Secondary Education
Ancillary
Other Province of Manitoba
Government of Canada
Sales of Goods and Services
Expense:Services
Ancillary
Academic
Libraries
Student Affairs
Expense:
Administration
Academic
Plant
Maintenance
Libraries
Other Academic Support
Student
General Affairs
Administration
Property Taxes
Plant
Maintenance
Scholarships,
Bursaries, Prizes and Awards
Other
Academic
Ancillary
ServicesSupport
General
Staff Benefits Contra
Property Taxes
Scholarships, Bursaries, Prizes and Awards
Ancillary Services
Net Revenue
Staff
Benefits Contra
Inter-Fund Transfers (Note 11)
Net Increase (Decrease) to Fund Balances
Fund
Balances Beginning of the Year
Net
Revenue
Inter-Fund
Transfers
Fund
Balances
End (Note
of the11)
Year
Net Increase (Decrease) to Fund Balances
Unrestricted
Funds
Fund Balances
Beginning of the Year
Internally Restricted Funds
Fund Balances End of the Year
General
Operating
Fund
(Note 2e)
General
Operating
$ Fund
96,462
(Note 2e)
$
1,338
3,808
96,462
1,603
Specific
Provisions
Fund
(Note 2e)
Specific
Provisions
$ Fund
(Note 2e)
$
1,338
215,393
3,808
3,626
1,603
7,184
21,790
215,393
29,566
3,626
380,770
7,184
21,790
29,566
213,796
380,770
14,206
16,908
23,376
213,796
34,679
14,206
16,593
16,908
4,554
23,376
868
34,679
3,444
16,593
25,814
4,554
1,188
868
355,426
3,444
25,814
25,344
1,188
(25,048)
355,426
296
1,853
25,344
$
(25,048)
2,149
$
296
2,149
1,853
$
$
Expenses
Funded From
Future Revenues
(Note 2e)
Expenses
Funded From
Future
Revenues
$
(Note 2e)
$
2006
Total
General
Funds
2006
Total
$General
96,462
Funds
2005
Total
General
Funds
2005
Total
$ General
88,120
Funds
1,338
3,808
96,462
1,603
879
2,353
88,120
1,097
$
(4,661)
(4,319)
(4,661)
50,412
(4,319)
(46,756)
$
(4,319)
(51,075)
$ (34,028)
(3,175)
$
(4,319)
(51,075)
(46,756)
(8,684)
(48,926)
5,509
45,751
(3,175)
(3,175)
(48,926)
45,751
(4,661)
50,412
45,751
45,751
45,751
$
$
2,149
$
$
(51,075) $
$
2,149
$
$
(51,075) $
Unrestricted Funds
$
2,149
$
$
(51,075) $
(The accompanying Notes form an integral part of the Consolidated
Financial Statements)
Internally Restricted Funds
45,751
$
2,149
$
45,751
$
(51,075)
$
(3,175)
(The of
accompanying
Notes
form an integral part of the Consolidated Financial Statements)
Consolidated Statement
Operations and
Changes
in Fund Balances for the Restricted Funds
for the years ended March 31
(in thousands of dollars)
Consolidated Statement of Operations and Changes
in Fund Balances for the Restricted Funds
for the years ended March 31
Capital
Research and
Staff
(in thousands of dollars)
Asset
Special
Benefits
Trust
Revenue:
Contributions, Donations, Non-Government
Grants
Investment Income
Revenue:
Miscellaneous Income
Contributions,
Donations, Non-Government
Government Grants:
Grants
Council on Post-Secondary Education
Investment
Income
Other Province
of Manitoba
Fund
Fund
(Note 2f)
(Note 2f)
Capital
Research and
Asset
Special
Fund
Fund
(Note
2f)
(Note
2f)
$ 10,807
$
44,562
1,129
$
23
10,807
16,055
1,129
5,413
$
44,562
17,106
760,526
Table of Contents
1,338
215,393
3,808
3,626
1,603
7,184
21,790
215,393
29,566
3,626
380,770
7,184
21,790
29,566
213,796
380,770
14,206
16,908
23,376
213,796
34,679
14,206
16,593
16,908
4,554
23,376
868
34,679
3,444
16,593
25,814
4,554
1,188
868
355,426
3,444
25,814
25,344
1,188
(34,028)
355,426
(8,684)
5,509
25,344
(4,661)
45,751
$
$
879
210,416
2,353
2,811
1,097
6,969
20,367
210,416
29,021
2,811
362,033
6,969
20,367
29,021
204,794
362,033
13,506
15,871
20,950
204,794
32,260
13,506
14,741
15,871
5,585
20,950
5,277
32,260
2,505
14,741
24,928
5,585
(31)
5,277
340,386
2,505
24,928
21,647
(31)
(24,852)
340,386
(3,205)
8,714
21,647
$
$
$
$
$
$
(24,852)
5,509
(3,205)
(44,903)
8,714
50,412
5,509
5,509
(44,903)
50,412
5,509
Fund
(Note 2f)
Staff
Benefits
Fund
(Note
2f)
$
1,111
2,168
1,578
Trust
Fund
(Note
2f)
$ 11,341
2006
Total
Restricted
Funds
2006
Total
Restricted
$ Funds
67,821
13,470
874
16,767
2,452
$
$
1,111
2,168
Fund
(Note 2f)
11,341
13,470
$
67,821
16,055
16,767
22,519
2005
Total
Restricted
Funds
2005
Total
Restricted
$ Funds
60,896
9,628
1,389
$
60,896
18,125
9,628
26,084
Table of Contents
Consolidated Statement of Operations and Changes
in Fund Balances for the Restricted Funds
for the years ended March 31
Consolidated
(in thousands Statement
of dollars) of Operations and Changes
in Fund Balances for the Restricted Funds
for the years ended March 31
(in thousands of dollars)
Revenue:
Contributions, Donations, Non-Government
Grants
Revenue:
Investment Income
Contributions,
Non-Government
Miscellaneous Donations,
Income
Grants
Government
Grants:
Investment
Council onIncome
Post-Secondary Education
Miscellaneous
Income
Other Province
of Manitoba
Government
Grants:
Government
of Canada
Council on Post-Secondary Education
Other Province of Manitoba
Government of Canada
Expense:
Academic
Libraries
Expense:
Student
Affairs
Academic
Administration
Libraries
Plant
Maintenance
Student
Affairs Support
Other
Academic
Administration
General
Plant
Maintenance
Scholarships,
Bursaries, Prizes and Awards
Other
Academic
Interest
on Bank Support
Loans, Long Term Debt,
General
Capital Advances and Capital Lease Obligations
Scholarships,
Prizes and Awards
Amortization ofBursaries,
Capital Assets
Interest on Bank Loans, Long Term Debt,
Capital Advances and Capital Lease Obligations
Amortization of Capital Assets
Net Revenue
Inter-Fund Transfers (Note 11)
Capital
Asset
Fund
Capital
(Note
2f)
Asset
Fund
(Note 2f)
$
10,807
1,129
$
10,807
1,129
16,055
5,413
5,975
16,055
5,413
39,379
5,975
Research and
Special
Fund
Research
(Note 2f)and
Special
Fund
(Note 2f)
$
44,562
Staff
Benefits
Fund
Staff2f)
(Note
Benefits
Fund
(Note 2f)
$
1,111
2,168
1,578
$
1,111
2,168
1,578
Trust
Fund
(Note 2f)
Trust
Fund
(Note 2f)
$
11,341
13,470
874
$
11,341
13,470
874
17,106
117,843
56,175
4,857
25,685
117,843
104,270
126
715
104,270
2,527
126
7
715
844
2,527
(7)
7
844
(7)
4,857
25,685
2,404
1,534
8,669
2,404
1,534
8,669
108,482
2,404
10,203
9,361
108,482
(7,145)
2,453
2,404
(957)
9,361
2,216
(7,145)
70,242
2,453
1,496
(957)
15,781
$
44,562
17,106
56,175
39,379
5,925
33,437
5,925
39,362
33,437
17
39,362
38,297
17
38,314
38,297
436,220
Net Increase
Revenue to Fund Balances
Inter-Fund
Transfers
(Note 11)
Fund Balances
Beginning
of the Year
Net
Increase
to Fund
Balances
Fund
Balances
End of
the Year
Fund Balances Beginning of the Year
$
Internally Restricted Funds
Fund
Balances
End Funds
of the Year
Externally
Restricted
Invested in Capital Assets
Internally Restricted Funds
Externally Restricted Funds
Invested in Capital Assets
$
$
38,314
474,534
436,220
2,216
72,458
70,242
$
2006
Total
Restricted
2006
Funds
Total
Restricted
Funds
$
67,821
16,767
2,452
$
67,821
16,767
16,055
2,452
22,519
62,150
16,055
22,519
187,764
62,150
187,764
104,270
126
715
104,270
2,527
126
7
715
844
2,527
3,931
7
8,669
844
3,931
5,925
8,669
33,437
188,934
98,481
103
867
98,481
2,040
103
(2)
867
815
2,040
5,679
(2)
7,929
815
5,679
2,344
7,929
30,347
15,482
10,203
359
5,925
160,451
33,437
27,313
160,451
30,554
2,344
148,603
30,347
40,331
148,603
22,620
15,482
15,841
359
123,876
27,313
57,867
30,554
646,119
40,331
62,951
22,620
583,168
$
1,496
17,277
15,781
$
15,841
139,717
123,876
$
57,867
703,986
646,119
$
62,951
646,119
583,168
45,348
703,986
184,104
474,534
45,348
184,104
703,986
474,534
$
$
30,929
646,119
178,970
436,220
30,929
178,970
646,119
436,220
703,986
$
$
$
72,458
72,458
$
$
5,986
17,277
11,291
$
$
39,362
139,717
100,355
$
$
$
$
72,458
$
$
5,986
11,291
17,277
$
$
39,362
100,355
139,717
$
$
(The accompanying Notes form an integral part of the Consolidated Financial Statements)
$
474,534
$
72,458
$
17,277
$
139,717
$
474,534
474,534
$
$
474,534
474,534
(The accompanying Notes form an integral part of the Consolidated Financial Statements)
24
2005
Total
Restricted
2005
Funds
Total
Restricted
Funds
$
60,896
9,628
1,389
$
60,896
9,628
18,125
1,389
26,084
72,812
18,125
26,084
188,934
72,812
$
$
646,119
Table of Contents
Consolidated Statement of Cash Flows
for the years ended March 31
(in thousands of dollars)
Consolidated Statement of Cash Flows
for thefrom
years
ended March
31
Cash
Operating
Activities:
(in thousands of dollars)
Excess of Revenue over Expense
Amortization of Capital Assets
Cash is defined as:
$ 2006
67,613
Total
33,437
Funds
101,050
10,359
3,234
72,666
$ 2005
Total
30,347
Funds
103,013
(6,065)
1,787
14,956
$ 114,643
67,613
33,437
$
$
25,344
General
Funds
25,344
23,786
3,564
$ 27,313
Restricted
33,437
Funds
60,750
(13,427)
(330)
$
52,694
25,344
$
46,993
27,313
33,437
$
14,956
60,750
(13,427)
(13,453)
(330)
52,694
46,993
(119,900)
14,956
114,643
(119,900)
103,013
(6,065)
(18,817)
1,787
200
98,735
(92,531)
(133,353)
(18,430)
(151,783)
(111,148)
(13,453)
(18,430)
(31,883)
(18,817)
200
(92,531)
555
(111,148)
76,150
4,326
(388)
(143)
(7,146)
555
73,354
76,150
4,326
60,941
(388)
(143)
110,177
(7,146)
$ 171,118
73,354
(18,430)
346
(119,900)
388
(133,353)
8,100
(401)
(319)
346
(3,001)
388
5,113
52,694
(34,028)
50,956
$
$
$
$
69,622
52,694
(34,028)
6,746
50,956
62,876
69,622
69,622
8,100
(81,247)
(401)
30,554
(319)
120,162
(3,001)
$ 69,469
5,113
(81,247)
30,554
$ 120,162
7,857
61,612
$ 69,469
$ 69,469
101,050
10,359
(31,883)
3,234
98,735
72,666
30,347
25,344
23,786
3,564
Net Cash Used in Investing Activities
Investing Activities:
CashIncrease
is defined
as:
Net
(Decrease)
in Cash
Inter-Fund Adjustments
Cash
Cash Beginning of Year
Marketable Investments
Cash End of Year
$ 14,956
Endowment
Fund
14,956
Endowment
Fund
Net Change in Non-Cash Working Capital Items
Increase in Long Term Investments
Net Change in Employee Future Benefits
Change in Loan Receivable
Net
Cash Generated
through Operating Activities
Purchase
of Capital Assets
Financing Activities:
Increase in Long Term Investments
Change in Loan Receivable
Proceeds from Refundable Deposits
Purchase of Capital Assets
Proceeds from Capital Lease Obligations
Net
Cash Used
in Investing
Activities
Proceeds
from Long
Term Debt
Proceeds from Bank Loans
Financing
Activities:on Capital Lease Obligations
Principal Repayment
Principal Repayment on Bank Loans
Proceeds
from Refundable
Deposits
Principal Repayment
on Long
Term Debt
Proceeds from Capital Lease Obligations
Net Cash Generated in Financing Activities
Proceeds from Long Term Debt
Proceeds from Bank Loans
Net Increase (Decrease) in Cash
Principal Repayment on Capital Lease Obligations
Inter-Fund Adjustments
Principal Repayment on Bank Loans
Cash Beginning of Year
Principal Repayment on Long Term Debt
Cash End of Year
Net Cash Generated in Financing Activities
2005
Total
Funds
Restricted
Funds
Net Change in Non-Cash Working Capital Items
Cash from Operating Activities:
Net Change in Employee Future Benefits
Net Cash
through
Operating Activities
Excess
of Generated
Revenue over
Expense
Amortization of Capital Assets
Investing Activities:
2006
Total
Funds
General
Funds
346
(119,900)
388
(151,783)
8,100
(401)
(319)
346
(3,001)
388
5,113
(18,430)
(3,474)
3,474
$
$
(3,474)
3,474
$
$
8,100
(32,027)
(401)
(319)
171,118
(3,001)
$ 139,091
5,113
(32,027)
60,941
$ 171,118
14,603
124,488
$ 139,091
$ 139,091
13,385
$ 110,177
157,733
$ 171,118
$ 171,118
$
(The accompanying Notes form an integral part of the Consolidated Financial Statements)
Cash
Marketable Investments
$
6,746
62,876
$
7,857
61,612
$
$
$
69,622
$
69,469
$
$ 139,091
(The accompanying Notes form an integral part of the Consolidated Financial Statements)
25
14,603
124,488
13,385
157,733
$ 171,118
Table of Contents
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of dollars)
1.
AUTHORITY AND PURPOSE
The University of Manitoba was established in 1877. It is governed by a Board of Governors acting under the authority
of The University of Manitoba Act, R.S.M. 1987, c. U60. The University of Manitoba is a registered charity and is exempt
from income taxes under Section 149 of the Income Tax Act.
The University of Manitoba, as the largest and most comprehensive institution of higher learning in Manitoba, plays
a distinctive role within the Province. In addition to offering an undergraduate liberal education in arts, science and
education, the University of Manitoba provides programs in a broad range of professional studies, applied sciences and
the ﬁne and performing arts and is responsible for the vast majority of graduate education and research in Manitoba.
The University of Manitoba reaches out to a variety of constituencies in order to enhance the health, cultural, social and
economic life of Manitobans and to provide lifelong learning opportunities for them. Through community service the
University makes its expertise available to all Manitobans.
2.
SIGNIFICANT ACCOUNTING POLICIES
a.
General
These consolidated ﬁnancial statements have been prepared in accordance with generally accepted accounting
principles as recommended by the Canadian Institute of Chartered Accountants (“CICA”) for not-for-proﬁt organizations.
The University has adopted the restricted fund method of accounting for contributions.
b.
Basis of Consolidation
The consolidated ﬁnancial statements include the accounts of Smartpark Development Corporation, a wholly owned
subsidiary of the University of Manitoba. The company has a March 31 year end and its purpose is to market and
promote the development of a research park at the University of Manitoba.
c.
Fund Accounting
The University classiﬁes resources used for various purposes into separate Funds which correspond to its major
activities and objectives. The Consolidated Statement of Financial Position combines the assets and liabilities of all
Funds.
The University maintains its Funds under three fund categories, General, Restricted and Endowment Funds. The
General Funds include the Funds for General Operating, Speciﬁc Provisions and Expenses Funded from Future
Revenues. The Restricted Funds include the Capital Asset, Research and Special, Staff Beneﬁts and Trust Funds. The
Endowment Fund includes endowment funds of the University.
d.
Accounting Estimates
Accounting estimates are included in ﬁnancial statements to approximate the effect of past revenue or expense
transactions or events, or to approximate the present status of an asset or liability. Examples include accruals for
property taxes not yet assessed and the estimated useful life of an asset. It is possible that changes in future conditions
could require changes in the recognized amounts for accounting estimates.
e.
General Funds
General Operating Fund:
The General Operating Fund includes the academic, administrative, operational and ancillary costs that are funded
by tuition and related fees, government grants, investment and miscellaneous income, sales of goods and services
to external parties and ancillary income. As such, this Fund reports unrestricted resources and restricted resources
earmarked for general operating purposes.
All funds received or accrued by the University for general operating purposes and for equipment and renovation
expenses not meeting the University’s capitalization criteria are included in the General Operating Fund. The net cost
of operating units is determined by including internal cost allocations for certain centrally administered services such as
the telephone system in the units’ expenses and by deducting these expenses as internal cost recoveries from the total
expenses incurred by the unit administering these services.
The University Book Store, Parking, Student Residences and Pharmacy/Post Ofﬁce are classiﬁed as Ancillary Services
and are budgeted on a break-even basis. Any surpluses or deﬁcits are unrestricted and are maintained within the General
Operating Fund. Overhead costs have been allocated to all ancillary operations. The replacement or improvement of
capital assets for these ancillaries is funded by an annual appropriation to the Speciﬁc Provisions Fund. Amortization
of ancillary capital assets and interest expense is recorded in the Capital Asset Fund.
26
Table of Contents
(in thousands of dollars)
Academic and administrative units also generate revenues through the sale of goods and services to individuals,
companies and organizations external to the University. The revenues earned are unrestricted resources and are
reﬂected in the General Operating Fund.
Speciﬁc Provisions Fund:
The Speciﬁc Provisions Fund records appropriations made from (to) the General Operating, Capital Asset and Research
and Special Funds.
These appropriations are made to provide future funding for the replacement, improvement or emergency maintenance
of capital assets, or other matters, including a ﬁscal stabilization provision to offset potential spending in excess of
future budgets. Such appropriations are shown as inter-fund transfers on the Consolidated Statement of Operations
and Changes in Fund Balances.
Expenses Funded From Future Revenues:
Expenses Funded from Future Revenues records the amount of unpaid vacation pay for permanent non-academic
staff which will be funded from future revenues. It also records the actuarially determined expense for employee future
beneﬁts.
f.
Restricted Funds
Capital Asset Fund:
The Capital Asset Fund consists of restricted contributions resulting from capital asset co-funding arrangements with
external parties, contributed capital assets, sinking fund investment income and government grants, restricted for the
purpose of acquiring capital assets and retiring capital advances. Expenses include interest on debt relating to the
acquisition or construction of capital assets, amortization and gains or losses on disposal of capital assets, including
write-downs resulting from obsolescence.
Research and Special Fund:
The Research and Special Fund consists of contributions speciﬁcally restricted for research or other special activities.
Contributions are provided from both federal and provincial granting agencies and other public and private sources.
These funds are spent in accordance with the conditions stipulated in the governing contracts and agreements.
Staff Beneﬁts Fund:
The Staff Beneﬁts Fund is divided into Fund Accounts for Pension Reserve, Self-Insured Plans and Beneﬁt Reserve,
the revenues of which are restricted for the purposes noted.
(i)
Pension Reserve:
This Fund Account is restricted for special payments towards any unfunded liability of The University of Manitoba
Pension Plan (1970) and the University of Manitoba Pension Plan (1993) and other pension obligations.
(ii)
Self-Insured Plans:
This Fund Account records the assets and liabilities for two self-insured beneﬁt plans, the Long Term Disability Income
Plan and the Dental Plan. The Long Term Disability Income Plan is used for long term disability payments arising on and
after June 1, 1981 for eligible staff. The Plan contains two funds, one for the payment of Basic Beneﬁts and another for
the payment of Cost-of-Living Beneﬁts. The Dental Plan is administered by a contracted third party. Surplus funds are
held for the purpose of covering deﬁcits which may occur in this self-insured plan.
(iii)
Beneﬁt Reserve:
This Fund Account is used for the support of current and future staff beneﬁt programs. Experience refunds related to
the group insurance plans are credited to this Fund Account. Employment Insurance premium savings resulting from
the extended sick leave coverage provided by the University are also credited to this Fund Account.
Trust Fund:
The Trust Fund records gifts and bequests received which may be used in their entirety along with net investment
income earned on these funds, according to donor restrictions. The majority of these funds are used for scholarships,
bursaries, awards, loans, and other scholarly activities.
g.
Endowment Fund
The Endowment Fund records gifts and bequests received with the stipulation that these funds be invested in perpetuity
and the income earned be utilized for designated purposes. In certain cases, the donor requires that a portion of
the current investment income also be capitalized. As such, these funds are added to the capital account of the
endowment.
27
Table of Contents
(in thousands of dollars)
h.
Revenue Recognition
Restricted contributions relating to general operations are recognized as revenue of the General Operating Fund in
the year in which the related expenses are incurred. All other restricted contributions are recognized as revenue of the
appropriate restricted Fund when received or receivable, if the amount to be received can be reasonably estimated and
collection is reasonably assured.
Unrestricted contributions, including sales of goods and services and ancillary revenues, are recognized as revenue
of the General Operating Fund in the year received or receivable, if the amount to be received can be reasonably
estimated and collection is reasonably assured.
Contributions for endowment purposes are recognized as revenue in the Endowment Fund in the year received.
Investment income earned on endowments is recorded in the appropriate Fund depending on the restrictions imposed
by the original donor.
Investment income earned on temporary surplus funds is recorded in the appropriate Fund depending on the restrictions
imposed. Investment income on unrestricted surplus funds is recorded as unrestricted income in the General Operating
Fund.
i.
Contributed Materials and Services
Gifts-in-kind are recorded in the consolidated ﬁnancial statements to the extent that they are eligible for an ofﬁcial
donation receipt, since this results in the capture of the information in the University’s ﬁnancial records.
Because of the difﬁculty involved in tracking and recording contributed services, however, the market value of these
services are not recognized in the consolidated ﬁnancial statements. Contributed services include activities such as
membership on the University’s Board of Governors and its various committees, lecturing services and volunteer
services at fund raising or sporting events all of which are performed by staff, students and the community at no charge
to the University. These services, although not recognized in the consolidated ﬁnancial statements, are critical to the
successful functioning of the University.
j.
Investments
All investments are recorded at cost. All investment income is recorded on an accrual basis. Realized gains on sales
of investments are recognized in the year of disposal. Losses are recognized in the year of disposal or when there is a
loss in value of the investment that is deemed to be other than temporary.
Temporary surplus cash is invested in the short term money market.
Trust and endowment funds are invested in either the University Investment Trust (“UIT”) or the Speciﬁc Trusts. The
UIT is pooled for investment purposes. Within the UIT, individual capital accounts are unitized to facilitate the equitable
distribution of income based on the number of units. A new market value per unit is determined monthly. Capital
contributions and withdrawals are based on the current market value per unit. Trust and endowment funds held in the
UIT are invested in ﬁxed income securities and in the equity markets. These investments are professionally managed
and held in the custody of independent companies. The Speciﬁc Trust funds are not pooled and are invested in the
short term money market and ﬁxed income securities.
Staff beneﬁts funds are invested in pooled funds in the ﬁxed income securities and equity markets. These investments
are professionally managed and held in the custody of an independent company.
k.
Pledges Receivable
The University does not record pledges receivable in its consolidated ﬁnancial statements. Revenue from gifts,
bequests and donations is recognized on a cash basis because of the uncertainty surrounding collection and in some
instances because of the difﬁculty in determining the valuation of pledges receivable. The University recognizes gifts
and donations to be received through the University of Manitoba Foundation U.S.A. Inc. only when the Board of
Directors of the Foundation have formalized the transfer with a resolution, collectibility is reasonably assured and the
valuation of these gifts and donations can be reasonably determined.
l.
Inventories
Inventories have been valued at the lower of cost and net realizable value.
m.
Capital Assets
Purchased capital assets are recorded at cost. Capital assets which are constructed by the University are recorded
as Construction in Progress until the capital asset is put into use. Contributed capital assets are recorded at market
28
Table of Contents
(in thousands of dollars)
value at the date of contribution. Intangibles such as patents and copyrights are recorded at a nominal amount of one
dollar in the year the patent or copyright is obtained.
Amortization is provided on a straight-line basis over the assets’ estimated useful lives as follows:
Buildings and Major Renovations
Computer Hardware, Software and Electronics
Furniture and Equipment
Library Books
Parking Lots
Vehicles
15-50 years
5-10 years
10 years
10 years
20 years
5 years
Equipment acquired under a capital lease is amortized over the term of the lease. Works of art, treasures, rare books
and manuscripts are not amortized.
n.
Collections
The University holds a number of collections which have been donated to its libraries, faculties and schools over the
years. The library, faculty or school receiving the donation assumes responsibility for safeguarding and preserving
the collection. The University seldom, if ever, disposes of its collections or of individual pieces in its collections and
therefore does not have a formal policy with respect to the use of proceeds of disposal. However, the University abides
by all restrictions placed by donors at the time a donation is received, which may include restrictions imposed relating
to the sale of a collection or items contained therein.
The University’s policy with regard to its collections is to fund maintenance expenses from the General Operating
Fund, if monies are not available for such purposes in a Restricted Fund. The cost of maintenance is not tracked and
is therefore not determinable.
o.
Pension Costs
The cost of pension beneﬁts earned by employees who are members of the University of Manitoba Pension Plan
(1970) or the University of Manitoba Pension Plan (1993) is determined actuarially using the projected unit credit
actuarial cost method and management’s best estimate of expected plan investment performance, salary escalation
and retirement ages of employees. Pension costs for The University of Manitoba GFT Pension Plan (1986) are based
on the contributions required of the University by that Plan.
p.
Financial Instruments
The ﬁnancial instruments at the University consist of cash, marketable investments, accounts receivable, long term
investments, accounts payable, refundable deposits, capital lease obligations and long term debt. Unless otherwise
noted, it is management’s opinion that the University is not exposed to signiﬁcant interest, currency, market or credit
risks arising from these ﬁnancial instruments. The fair values of these instruments approximate their carrying values,
unless otherwise disclosed.
q.
Employee Future Beneﬁts
The University accrues its obligations for employee future beneﬁt plans relating to health, dental, long term disability
and group life insurance. The cost of non-pension post-retirement and post-employment beneﬁts earned by employees
is actuarially determined using the projected beneﬁt method pro-rated on service and management’s best estimates for
the discount rate for liabilities, the expected rate of return on assets, retirement ages and expected future health care
cost trends.
The University also accrues its obligations relating to post-retirement adjustments to pensions for speciﬁcally entitled
employees who retired prior to 1993. The cost of such post-retirement pension adjustments is also determined using
the projected beneﬁt method and management’s best estimate for the discount rate for liabilities and the expected rate
of return on assets. Any increase in such adjustments is recognized in the year that it occurs.
The expected return on assets is based on the book value of assets supporting the long term disability income plan and
the post-retirement adjustment fund.
Actuarial gains or losses are recognized in the year the gain or loss arises.
r.
Foreign Currency Translation
Monetary assets and liabilities denominated in foreign currencies are translated at the year end exchange rate.
Revenues and expenses are translated at exchange rates on the transaction dates. Gains or losses arising from these
translations are included in earnings.
29
Table of Contents
(in thousands of dollars)
s.
Interest Rate Swaps
An interest rate swap is a derivative ﬁnancial contract between two parties who agree to exchange ﬁxed rate interest
payments for ﬂoating rate payments on a predetermined notional amount and term. From time to time, the University
enters into interest swap agreements in order to manage the interest rate exposure associated with certain debt
obligations. Because long term swap agreements effectively and completely hedge the underlying short term debt
obligations, the University reﬂects the obligations as long term debt in the ﬁnancial statements.
3.
ACCOUNTS RECEIVABLE
2006
Council on Post-Secondary Education
General
Research and Special
2005
$
156
34,185
20,917
$ 55,258
$
1,160
39,950
30,088
$ 71,198
4.
INVESTMENTS
The fair values and book values of investments as at March 31 are:
2006
Fair Value
Operating
University of Manitoba Research Ltd.
$
Research and Special Funds
Guaranteed Investment Certiﬁcate
Trust & Endowment
Bankers Acceptances, Guaranteed Investment
Certiﬁcates and Cash
Bonds and Other Fixed Income Securities:
Government of Canada
Province of Manitoba
Other Provincial
Municipal
Corporate
Other
Equities:
Canadian Equities
US Equities
International Equities
Capital*
Bankers Acceptances, Guaranteed Investment
Certiﬁcates and Cash
Province of Manitoba Bonds
Staff Beneﬁts
Money Market Funds and Cash
Bonds
Equities:
Canadian Equities
US Equities
International Equities
Mortgage Fund
Total Investments
93
2006
Book Value
$
93
2005
Book Value
$
93
346
346
_________
31,232
31,232
18,975
29,854
4,131
7,308
3,540
25,493
6,231
76,557
29,416
4,018
6,769
3,318
25,142
6,211
74,874
24,957
3,854
5,906
2,575
21,695
5,761
64,748
88,989
51,978
54,446
195,413
55,956
52,340
47,286
155,582
54,467
46,966
46,264
147,697
303,202
261,688
231,420
206
1,909
2,115
206
1,970
2,176
103
1,970
2,073
422
12,256
422
11,619
465
10,302
8,865
5,469
5,569
19,903
5,423
5,631
4,669
15,723
6,001
5,384
4,835
16,220
3,507
36,088
3,413
31,177
3,024
30,011
$ 341,844
$ 295,480
$ 263,597
*Represents Sinking Fund Assets on Deposit with the Province of Manitoba, which are held to retire the Capital Advances as described in Note 8.
30
Table of Contents
(in thousands of dollars)
5.
ECONOMIC INTEREST IN RELATED ENTITIES
The University of Manitoba Foundation U.S.A. Inc.
The University has an economic interest in the University of Manitoba Foundation U.S.A. Inc. (“the Foundation”) which is
an Illinois Not-For-Proﬁt Corporation incorporated in December 1989. The Foundation’s purpose is exclusively charitable,
literary, scientiﬁc and educational and its activities include the promotion, encouragement, aid and advancement of
higher education, research and training in the Province of Manitoba, in Canada and elsewhere. The Foundation is
exempt from U.S.A. Federal Income Tax under Section 501(c)(3) of the Internal Revenue Code.
The Board of Directors of the Foundation is an independent board whose members direct and guide the Foundation’s
actions. Members on the Board include, among others, certain senior staff of the University of Manitoba. The University
of Manitoba, however, is one of many universities eligible to receive aid from the Foundation. The University must
make application to the Foundation’s Board of Directors to request funds, which may or may not be granted. The
University’s economic interest therefore is beneﬁcial, as gifts and donations which are solicited by the Foundation may
be transferred to the University of Manitoba from time to time.
6.
CAPITAL ASSETS, NET OF ACCUMULATED AMORTIZATION
2006
Accumulated
Amortization
Cost
Assets Under Capital Lease
Buildings and Major Renovations
Computer Hardware, Software and Electronics
Construction in Progress
Furniture and Equipment
Land
Library Books
Parking Lots
Rare Books and Manuscripts
Vehicles
Works of Art
Less Accumulated Amortization
Net Book Value
$
3,539
495,356
86,411
29,790
139,850
11,249
126,962
3,187
4,278
6,073
1,429
908,124
350,103
$
2,849
119,083
57,353
77,190
88,038
483
5,107
_________
350,103
$ 558,021
Cost
$
3,320
386,220
81,618
60,390
121,560
10,335
118,532
2,668
3,830
5,676
1,151
795,300
323,742
2005
Accumulated
Amortization
$
2,650
109,758
54,309
70,017
81,891
336
4,781
_________
323,742
$ 471,558
7.
CAPITAL LEASE OBLIGATIONS
Minimum lease payments which include principal and interest under the capital lease obligations are as follows:
2007
2008
2009
2010
Total Minimum Lease Payments
$
Less: Interest at 5.03%
325
212
141
71
749
(39)
710
Less: Current Portion
(302)
$
31
408
Table of Contents
(in thousands of dollars)
8.
LONG TERM DEBT
2006
Province of Manitoba:
Promissory Note, 5.23% due March 1, 2035
$ 73,939
Capital Advances:
5 7/8% due May 20, 2007
7 1/8% due July 27, 2008
6 7/8% due December 15, 2009
6 7/8% due March 31, 2011
Term Loans:
*Smartpark Multi Tenant Facility, 6.05% due October 31, 2012
*Smartpark Multi Tenant Facility, 5.95% due January 22, 2014
Bankers Acceptances with Interest Rate Swaps:
Arthur V. Mauro Student Residence, 5.92% due September 5, 2028
Energy Performance Program, 4.31% due November 10, 2009
Less Current Portion:
Promissory Note
Term Loans
Bankers Acceptances
2005
$
75,000
482
706
257
555
2,000
482
706
257
555
2,000
1,404
4,350
5,754
1,435
4,350
5,785
16,211
6,417
22,628
16,541
7,996
24,537
104,321
107,322
(1,118)
(33)
(2,001)
(3,152)
$ 101,169
(1,061)
(31)
(1,909)
(3,001)
$ 104,321
*Represents debt of Smartpark Development Corporation.
The University entered into an interest rate swap agreement whereby the University has ﬁxed a swap rate of 5.92%
on a 25 year loan for the Arthur V. Mauro Student Residence. The stamping fee is committed until September 1, 2013.
Under the terms of the agreement, the University is required to make monthly principal and interest repayments similar
to a conventional amortizing loan. The notional principal underlying this swap agreement amounted to $16,211 as at
March 31, 2006 (2005, $16,541).
The University entered into an interest rate swap agreement whereby the University has ﬁxed a swap rate of 4.31%
on the Energy Performance Program loan. Under the terms of this agreement, the University is also required to make
monthly principal and interest payments. The notional principal underlying this agreement amounted to $6,417 as at
March 31, 2006 (2005, $7,996). The stamping fee is committed until November 10, 2006.
The University’s exposure to interest rate risk is managed through the use of these swap agreements.
Principal repayments on long term debt payable over the next ﬁve years are as follows:
Promissory
Note
2007
2008
2009
2010
2011
Thereafter
Capital
Advances
Term
Loans
$ 1,118
1,178
1,241
1,308
1,378
67,716
$
482
706
257
555
_______
$
33
35
37
39
42
5,568
$ 73,939
$ 2,000
$ 5,754
32
Bankers
Acceptances
$
2,001
2,094
2,195
1,665
445
14,228
$ 22,628
Total
$
3,152
3,789
4,179
3,269
2,420
87,512
$ 104,321
Table of Contents
(in thousands of dollars)
9.
EMPLOYEE FUTURE BENEFITS
The University of Manitoba provides certain health, dental and group life beneﬁts for its retired employees and long term
disability beneﬁts for current employees. Post-retirement pension beneﬁts are also provided for speciﬁcally entitled
retirees.
Health, dental and group life beneﬁts are provided to employees who retired prior to July 1, 2004 on a non-contributory
basis. The group life beneﬁts are indexed post-retirement. For eligible employees retiring on or after July 1, 2004, no
group life beneﬁt is available, and employees share in the cost of the health and dental beneﬁts.
The long term disability income beneﬁt is provided on a contributory basis.
Post-retirement pension beneﬁts are provided to speciﬁcally entitled employees who retired prior to 1993. The
adjustments for a year are determined as the lesser of the amounts that can be provided by a weighted average
percentage salary increase at the University, or the excess interest approach provided under the University of Manitoba
Pension Plan (1993). One hundred percent of the adjustments are paid by the University (50% from the General
Operating Fund and 50% from the Staff Beneﬁts Fund).
The University measures the book value of assets and the accrued beneﬁt obligations for the non-pension and postretirement pension adjustments as of March 31. The most recent actuarial valuations were as of March 31, 2004 with
the next valuations due as of March 31, 2007.
The Accrued Beneﬁt Obligation for the non-pension beneﬁt plans and the post-retirement adjustments are reported in
the University’s Consolidated Statement of Financial Position under Long Term Liabilities.
Information about the University’s deﬁned beneﬁt plans as at March 31 is as follows:
Non-Pension Beneﬁt
Plans
2006
2005
Beneﬁt Cost
Accrued Beneﬁt Obligation
Plan Assets
Employer Contribution
Employees’ Contributions
Beneﬁts Paid
$ 5,970
48,995
17,463
2,903
991
3,894
$
Post-Retirement
Adjustments
2006
2005
4,619
45,410
16,945
2,769
947
3,716
$
362
6,116
1,609
437
871
$
560
6,467
1,540
461
922
Plan assets consist of:
Non-Pension Beneﬁt
Plans
2006
2005
Equities
Fixed Income
Other
Total
46%
35%
11%
92%
Post-Retirement
Adjustments
2006
2005
50%
32%
10%
92%
4%
3%
1%
8%
33
4%
3%
1%
8%
Total
2006
$
6,332
55,111
19,072
3,340
991
4,765
2005
$
5,179
51,877
18,485
3,230
947
4,638
Table of Contents
(in thousands of dollars)
Key Assumptions are:
Non-Pension Beneﬁt
Plans
2006
2005
Post-Retirement
Adjustments
2006
2005
Accrued beneﬁt obligation at March 31:
Discount rate
5.00%
5.75%
5.00%
5.75%
Beneﬁt Cost for year ended March 31:
Discount rate
Expected rate of return on assets
5.75%
5.75%
5.75%
5.75%
6.25%
6.25%
5.75%
5.75%
Health Care Cost Trend Rates at March 31:
Initial rate
Ultimate rate
Year ultimate rate reached
8.00%
5.00%
2014
8.00%
5.00%
2014
Dental Care Cost Trend Rates at March 31:
Initial rate
Ultimate rate
Year ultimate rate reached
4.25%
4.25%
2009
6.00%
4.00%
2009
10.
INTER-FUND ADVANCES AND LOANS
Inter-Fund advances and loans at March 31 are as follows:
2006
General Operating Fund:
Due to Trust
Due from (to) Capital Asset
2005
$
(6,644)
(14,970)
$ ( 21,614)
$ (153)
530
$ 377
Capital Asset Fund:
Due from (to) Operating
$ 14,970
$ (530)
Trust Fund:
Due from Operating
$
$
6,644
153
11.
INTER-FUND TRANSFERS
Inter-Fund transfers at March 31 are as follows:
Employee Future Beneﬁts
Net Change in Vacation Pay Liability
Beneﬁt Premiums Net of Employer
Contributions for Staff Beneﬁts
Appropriations for Speciﬁc Provisions:
Capital Asset Replacements
& Improvements
Fiscal Stabilization, Net
Unit Carryovers, Special Projects
& Initiatives
Funding of Capital Asset Additions
Long Term Debt Repayments
Student Contributions to University
Development Funds
Student Contributions for Technology
Scholarships, Bursaries & Prizes
Other Net Transfers
Overhead Recoveries
Funding of General Operating
Expenses
Unit Capital Development Assessment
Funding of Research Projects
March 31, 2006
March 31, 2005
General
Operating
$ 3,234
755
Expenses
Speciﬁc
Funded From
Capital
Provisions Future Revenues Asset
$
$
(3,564) $
(755)
Research
and Special
$
Staff
Beneﬁts
$ 330
1,287
Trust
Fund
$
Endowment
Fund
$
(1,287 )
(2,261)
90
2,261
(90)
(4,875)
(23,667)
(4,327)
4,875
(1,305)
(3,045)
(1,253)
(3,626)
(1,079)
(22)
1,539
30,780
8,731
(5,808)
(21)
(1,338 )
84
117
3,626
1,251
(2,147 )
(180)
327
(572)
(1,539)
12,640
(7,177)
(1,625 )
(3,483)
____________ __________ _______
$ (25,048) $ (4,661) $
(4,319) $ 38,297
795____
$ (7,145)
$
$ (21,594)
$ (5,106)
$
(1,021)
$
(2,237) $ 34,235
34
1,052
8
2,414
(957 )
(3,838 )
3,483
(795 )
$ 359
_______
$ 3,474
$ (1,686)
$ (4,823)
$ 2,232
Table of Contents
(in thousands of dollars)
12.
CONTRIBUTED CAPITAL ASSETS
Contributions recognized in the Capital Asset Fund include contributed building, capital equipment and library books of
$3,705 (2005, $887).
13.
PENSION PLANS
The University of Manitoba administers the University of Manitoba Pension Plan (1970), The University of Manitoba
GFT Pension Plan (1986) and The University of Manitoba Pension Plan (1993). These are trusteed pension plans. The
Trustees are responsible for the custody of the Plans’ assets and issuance of annual ﬁnancial statements, which do not
form part of the University’s ﬁnancial statements.
The University of Manitoba Pension Plan (1970) and University of Manitoba Pension Plan (1993) are both money
purchase plans with a deﬁned beneﬁt minimum. The funding for the plans requires a matching contribution from the
University and the employees. The surplus from the Plans and the matching contribution is adequate to fund the Plan
and the current level of funding satisﬁes the requirements of the Manitoba Pensions Beneﬁt Act.
The actuarial present value of accrued pension beneﬁts has been determined using the projected unit credit actuarial
cost method, and assumptions developed by reference to expected long term market conditions. An actuarial valuation
effective December 31, 2003 was completed in 2004 by Eckler Partners Ltd., a ﬁrm of consulting actuaries. The results
of this valuation have been extrapolated by Eckler Partners Ltd. to December 31, 2005. As at December 31, 2005, the
University of Manitoba Pension Plan (1970) and The University of Manitoba Pension Plan (1993) were in an actuarial
surplus of $773 (2004, $871) and $6,421 (2004, $7,994), respectively. The University cannot access this surplus and
as a result, no asset has been recorded.
The actuarial present value of beneﬁts as at December 31 and the principal components of changes in actuarial present
values during the year, were as follows:
2005
2004
1993
Plan
1970
Plan
1993
Plan
1970
Plan
Actuarial present value of accrued pension
beneﬁts at beginning of year
Interest accrued on beneﬁts
Beneﬁts accrued
Beneﬁts paid
Actuarial gain
$ 769,174
44,425
28,526
(46,822 )
334
$ 15,730
923
1,434
(723 )
________
$ 740,159
42,577
26,053
(39,913 )
298
$ 16,356
883
1,536
(3,045)
________
Actuarial present value of accrued pension
beneﬁts at end of year
$ 795,637
$ 17,364
$ 769,174
$ 15,730
The signiﬁcant long-term assumptions used in the valuation of the accrued pension beneﬁts were a rate of return on
assets of 6.5% per annum, a general rate of salary increase of 3.0% for the ﬁrst three years and 4.5% thereafter, and
a 6.0% interest assumption as the basis for converting member accumulations into annuities. However, in preparing
the extrapolation the investment return used for 2004 and 2005 was 5.66% and 5.74% respectively, being the rates of
return for those years based on the actuarial asset values.
The actuarial value of net assets available for beneﬁts, has been determined using a ﬁve year moving average fair
value method. Under this method, the fair value is the underlying basis, but capital gains and losses are amortized over
a ﬁve year period.
The fair and actuarial values of net assets available for beneﬁts as at December 31 were as follows:
2005
Fair value of net assets available for beneﬁts
Fair value changes not reﬂected
in the actuarial value of net assets
Actuarial value of net assets
available for beneﬁts
2004
1993
Plan
1970
Plan
1993
Plan
1970
Plan
$ 901,999
$ 20,397
$ 829,510
$ 17,719
(99,941)
(2,260)
$ 802,058
$ 18,137
35
(52,342)
$ 777,168
(1,118)
$ 16,601
Table of Contents
(in thousands of dollars)
The University recognized expenses equal to its contributions of $14,290 (2005, $12,572) for the 1970 Plan and for the
1993 Plan for the year ended March 31, 2006. Employee contributions matched the employer contributions.
The next full actuarial valuation of the Plans will be effective December 31, 2005 and will be completed in 2006.
The University of Manitoba GFT Pension Plan (1986) is a deﬁned contribution pension plan, therefore, there is no
requirement for an actuarial valuation of this Plan. The University’s contributions to this Plan were $1,459 in 2006 (2005,
$1,410).
14.
COMMITMENTS AND CONTINGENCIES
The University of Manitoba is a member of the Canadian Universities Reciprocal Insurance Exchange (CURIE). CURIE
pools the property damage and public liability insurance risks of its members. All members pay annual deposit premiums,
which are actuarially determined and are subject to further assessment in the event members’ premiums and reserves
are insufﬁcient to cover losses and expenses. No additional assessment was necessary for the current year.
Contractual commitments relating to Construction in Progress amount to $10,793 (2005, $32,824).
The University of Manitoba is named as a defendant in litigations where action has commenced or is anticipated. While
the ultimate outcome of these proceedings cannot be predicted at this time, management and its legal counsel are of
the opinion that the outcome will not have a material effect on the ﬁnancial position of the University. No provision has
been made in the ﬁnancial statements in respect of these claims as of March 31, 2006.
15.
COMPARATIVE FIGURES
Comparative ﬁgures for the year ended March 31, 2005 have been restated, where appropriate, to conform with the
presentation adopted for March 31, 2006.
16.
SUBSEQUENT EVENT
On April 3, 2006 the University borrowed $75,000 from the Province of Manitoba in exchange for a promissory note
bearing interest at 5.55% due April 1, 2036.
36
Table of Contents
SCHEDULES (UNAUDITED)
Schedule 1 Tuition and Related Fees
Undergraduate
Degree Programs
Regular Session:
Agricultural and Food Sciences
Architecture
Arts
Clayton H. Riddell Faculty of
Environment, Earth, and Resources
Dentistry
Education
Engineering
Extended Education
Graduate Studies
Human Ecology
I. H. Asper School of Business
Interdisciplinary
Law
Medicine
Music
Nursing
Pharmacy
Physical Education and
Recreation Studies
School of Art
Science
Social Work
University 1
Summer Session:
Agricultural and Food Sciences
Architecture
Arts
Clayton H. Riddell Faculty of
Environment, Earth, and Resources
Dentistry
Education
Engineering
Extended Education
Human Ecology
I. H. Asper School of Business
Interdisciplinary
Medicine
Music
Nursing
Pharmacy
Physical Education and
Recreation Studies
School of Art
Science
Social Work
University 1
$
1,440,643
1,458,763
14,498,111
1,897,976
3,129,544
2,141,178
2,980,463
3,664,834
1,611,605
5,847,335
832
2,070,965
3,388,828
575,714
2,668,782
899,885
1,267,947
1,302,638
14,544,631
1,307,852
554,665
March 31,
2006
Graduate
$
549,537
544,839
948,756
399,197
165,987
464,152
854,239
279,512
71,163
457,006
14,498
24,002
1,359,053
61,388
156,861
47,599
71,970
732,536
224,301
$
1,990,180
2,003,602
15,446,867
Undergraduate
$
1,174,660
1,354,549
14,431,691
2,297,173
3,295,531
2,605,330
3,834,702
3,664,834
279,512
1,682,768
6,304,341
15,330
2,094,967
4,747,881
637,102
2,825,643
947,484
1,781,385
2,882,998
2,144,247
2,910,221
3,460,747
1,416,165
5,754,977
1,339,917
1,302,638
15,277,167
1,532,153
554,665
1,151,651
1,327,865
14,056,348
1,232,269
565,078
1,465,619
3,311,469
631,866
2,625,639
854,419
March 31,
2005
Graduate
$
357,874
508,350
761,151
308,349
129,900
418,988
614,817
259,470
89,338
532,585
7,520
18,867
1,255,067
46,447
179,982
34,093
41,377
525,386
226,569
$
1,532,534
1,862,899
15,192,842
2,089,734
3,012,898
2,563,235
3,525,038
3,460,747
259,470
1,505,503
6,287,562
7,520
1,484,486
4,566,536
678,313
2,805,621
888,512
1,193,028
1,327,865
14,581,734
1,458,838
565,078
67,253,191
7,426,596
74,679,787
64,533,863
6,316,130
70,849,993
47,817
2,412,622
1,022
9,023
5,856
1,022
56,840
2,418,478
409
43,346
1,935,774
3,702
5,640
9,532
4,111
48,986
1,945,306
2,676
190,512
11,408
193,642
162,879
800,583
151,025
921,893
376
375
8,999
11,386
22,181
193,227
10,530
222,546
177,274
896,646
206,923
1,184,665
136,030
34,468
431,803
5,263
4,136
2,256
141,293
38,604
434,059
156,992
19,901
660,029
1,880
26,071
416
4,511
2,256
2,796
540
190,888
11,783
202,641
174,265
800,583
152,905
947,964
416
161,503
22,157
662,825
540
80,189
168,112
1,702,565
343,102
1,404
1,550
81,739
168,112
1,705,843
349,117
1,404
58,479
147,422
1,443,154
348,262
3,675
6,767
58,479
147,422
1,446,829
355,029
8,205,900
82,422
8,288,322
7,245,710
88,922
7,334,632
190,551
10,530
210,597
170,057
896,646
206,923
1,162,484
11,949
7,217
3,278
6,015
Miscellaneous Fees
5,723,263
1,852,728
Non-Degree Programs
Extended Education
Other Faculties
4,745,693
3,025,018
5,179,688
2,903,287
$ 96,462,083
$ 88,120,328
37
Table of Contents
Schedule 2
Changes to Research and Special Fund (Page 1)
Balance
March 31,
2005
Revenue
Balance
March 31,
2006
Inter-Fund
Transfers
Expense
Sponsored or Assisted Research:
Government of Canada:
Canada Foundation for Innovation
Canadian Institutes of Health Research
Canadian International Development Agency
Miscellaneous
Networks of Centres of Excellence
Science and Engineering
Research Canada
Social Sciences and Humanities
Research Council
Province of Manitoba:
Agriculture
Health Research Council
Health Research Initiative
Miscellaneous
Business and Industry
Foundations, Associations, etc.
Individuals
Manitoba Heart Foundation
National Cancer Institute of Canada
Special Projects
United States
Sub-Total
$
615,286
10,995,233
7,263,527
1,753,804
35,290
6,252,697
$
639,589
21,243,721
1,523,327
5,882,035
3,200,000
15,507,713
$
475,443
20,812,008
6,414,137
5,227,243
3,041,441
15,234,597
$
900
(63,125)
(242,884)
(158,870)
53,394
(41,875)
$
780,332
11,363,821
2,129,833
2,249,726
247,243
6,483,938
2,353,762
4,952,723
4,578,636
(12,500)
2,715,349
29,269,599
52,949,108
55,783,505
(464,960)
25,970,242
237,725
1,260,480
4,428,912
1,648,649
875,461
2,474,346
919,600
3,749,434
763,558
2,137,484
880,543
3,587,779
(6,871)
(26,024)
342,757
1,597,342
4,467,969
1,784,280
7,575,766
8,018,841
7,369,364
(32,895)
8,192,348
3,341,470
11,365,075
820,917
431,882
267,636
1,898,068
6,807,287
3,060,793
19,630,367
225,025
961,200
749,009
1,097,308
9,530,670
2,760,168
17,203,702
382,159
925,496
676,034
815,553
8,520,831
(15,638)
375,367
81,963
35,000
(269,239)
3,626,457
14,167,107
745,746
467,586
340,611
2,214,823
7,547,887
24,932,335
35,254,372
31,283,943
207,453
29,110,217
61,777,700
96,222,321
94,436,812
(290,402)
63,272,807
38
Table of Contents
Schedule 2 Changes to Research and Special Fund (Page 2)
Balance
March 31,
2005
Special Funds:
Government of Canada:
Health Canada
Miscellaneous
$
519,127
181,366
Revenue
$
2,418,811
807,136
Expense
$
2,334,531
663,875
Balance
March 31,
2006
Inter-Fund
Transfers
$
(221,835)
8,532
$
381,572
333,159
700,493
3,225,947
2,998,406
(213,303)
714,731
2,450,602
117,438
8,978,529
108,042
8,846,361
206,356
(9,919)
2,582,770
9,205
2,568,040
9,086,571
9,052,717
(9,919)
2,591,975
94,161
2,610,932
951,061
1,540,212
144,132
6,702,929
653,296
1,808,131
170,733
5,827,148
750,647
1,074,283
(884,922)
53,787
28,822
67,560
2,601,791
907,497
2,302,882
5,196,366
9,308,488
7,822,811
(802,313)
5,879,730
Sub-Total
8,464,899
21,621,006
19,873,934
(1,025,535)
9,186,436
Total Research and Special Funds
70,242,599
117,843,327
114,310,746
(1,315,937)
72,459,243
Province of Manitoba:
Health
Miscellaneous
Business and Industry
Foundations, Associations, etc.
Individuals
Special Projects
Less Capitalized Items
(5,828,965)
$
Balance End of Year
117,843,327
$ 70,242,599
$
108,481,781
(5,828,965)
$
(7,144,902)
$
39
72,459,243
Table of Contents
Schedule 3
Changes to Capital Asset Fund
March 31,
2006
Revenue:
Canada Foundation for Innovation
Contributions and Donations
Council on Post-Secondary Education
Investment Income
Other Province of Manitoba
Manitoba Research Innovation Fund
Western Economic Diversification
$
$
10,594,541
9,698,913
18,124,500
235,199
9,256,328
5,941,303
39,379,218
53,850,784
33,436,791
30,346,711
5,925,260
2,344,378
39,362,051
32,691,089
38,297,194
34,235,089
38,314,361
436,220,456
55,394,784
380,825,672
$ 474,534,817
$ 436,220,456
Expense:
Amortization of Capital Assets
Interest on Bank Loans, Long Term Debt, Capital
Advances and Capital Lease Obligations
Inter-Fund Transfers
Net Change in the Year
Balance Beginning of the Year
Balance End of the Year
1,646,965
10,807,082
16,055,065
1,129,370
608,280
4,804,251
4,328,205
March 31,
2005
Schedule 4 Changes to Specific Provisions Fund
Balance
March 31,
2005
Administrative Systems Renewal
Ancillary Furniture and Equipment Replacement
Campus Development Initiative
Computer Equipment Replacement
Externally Funded Initiatives
Fiscal Stabilization
Parking Lot Improvements
Physical Education Equipment Replacement
Special Funding Arrangements
Special Projects & Initiatives
Vehicle and Other Equipment Replacement
Workers' Compensation Self Insurance
$
12,512,882
2,303,871
3,045,215
3,215,456
16,404,895
4,856,062
2,656,046
76,012
2,850,254
1,779,164
462,692
250,000
Additions
$
1,197,945
794,730
1,040,225
1,890,894
8,502
1,544,593
4,062,840
175,621
$
Balance End of Year
$
50,412,549
40
Deductions
$
580,307
11,295,657
Balance
March 31,
2006
6,900,000
586,424
3,045,215
2,011,944
477,642
1,130,000
826,173
32,000
767,733
180,000
$
5,612,882
2,297,754
2,401,457
16,721,983
4,766,287
3,720,767
52,514
3,627,114
5,662,004
638,313
250,000
$ 15,957,131
$ 45,751,075
Table of Contents
Schedule 5 Changes to Staff Benefits Fund
Pension
Reserve
Revenue:
Investment Income
Contributions
Experience Credits
$
Expense:
Indemnity Payments
Management and Administrative
Services Fees
Net Revenue
Inter-Fund Transfers
Balance Beginning of the Year
Balance End of the Year
$
492,037
Self-Insured
Plans
$
1,127,731
1,111,396
152,601
Benefit
Reserve
$
548,151
March 31,
2006
$
March 31,
2005
1,425,024
2,167,919
1,111,396
1,577,625
$
1,415,934
1,049,037
1,292,768
1,973,175
4,856,940
3,757,739
1,996,029
1,864,620
492,037
2,391,728
62,491
1,933,538
27,131
305,135
75,358
407,624
308,072
89,622
2,238,673
75,358
2,403,653
2,172,692
402,415
153,055
1,897,817
2,453,287
1,585,047
150,546
3,886,782
684,144
6,089,907
(1,791,282)
5,803,891
(956,592)
15,780,580
(1,686,144)
15,881,677
4,439,743
$
6,927,106
$
5,910,426
$
17,277,275
$
15,780,580
Schedule 6 Revenue and Expense, Ancillary Services
Bookstore,
Pharmacy,
Post Office
Revenue
$
Expense:
Salaries
Staff Benefits
Payroll Tax Levy
Cost of Goods Sold
Equipment, Alterations, etc.
Utilities
Supplies and Expense
Net Revenue
Inter-Fund Transfers
Net Income
$
20,178,452
Parking
$
4,904,766
March 31,
2006
Residences
$
4,482,832
2,600,354
402,006
56,691
15,637,207
83,139
42,988
734,615
527,737
90,833
11,561
1,430,256
234,422
34,570
90,650
272,147
1,593,108
19,557,000
$
29,566,050
March 31,
2005
$
29,020,665
331,291
976,614
663,613
4,558,347
727,261
102,822
15,637,207
505,080
1,291,749
2,991,336
4,443,361
685,381
98,800
15,349,266
486,467
1,160,087
2,704,140
2,586,036
3,670,766
25,813,802
24,927,502
621,452
2,318,730
812,066
3,752,248
4,093,163
(621,452)
(2,318,730)
(812,066)
(3,752,248)
(4,093,163)
$
$
41
$
$
Table of Contents
Schedule 7 Net Operating Expenditures (Page 1)
Salaries and Wages
Other
Instruction
Academic
Academic Faculties, Colleges & Units
Agricultural and Food Sciences
Architecture
Arts
Clayton H. Riddell Faculty of
Environment, Earth, and Resources
Colleges
Dentistry
Education
Engineering
Extended Education
Graduate Studies
Human Ecology
Law
I. H. Asper School of Business
Medicine
Music
Nursing
Pharmacy
Physical Education and
Recreation Studies
School of Art
Science
Social Work
University 1
$
6,648,948
3,288,792
21,463,662
$
406,973
171,100
1,031,339
Staff
Benefits
Support
$
3,154,556
823,929
3,015,258
$
1,479,236
589,657
3,368,022
Payroll
Tax Levy
$
219,396
92,372
548,041
3,870,578
504,946
5,313,180
4,642,770
6,563,557
5,090,606
113,250
2,189,782
2,745,570
6,596,446
19,042,392
2,171,833
3,260,829
1,676,022
218,454
470
65,748
420,344
797,851
991,474
47,733
113,423
23,824
497,316
1,476,860
177,295
2,284,633
41,191
1,233,926
543,371
3,381,386
1,094,309
2,578,307
3,154,303
543,175
520,198
562,329
1,809,407
5,776,134
268,413
1,123,720
308,361
705,242
157,679
1,194,202
804,162
1,312,185
1,224,684
104,686
382,589
414,065
1,121,452
4,040,669
338,089
968,588
275,653
113,429
22,791
189,558
131,912
210,295
199,130
14,329
60,432
71,955
190,439
578,121
56,401
146,258
43,769
1,773,923
1,760,536
15,372,271
3,448,542
308,525
110,451
21,735
1,335,703
113,182
95,626
338,725
352,205
3,589,920
804,405
519,145
293,681
293,037
2,645,421
591,533
136,017
48,396
45,812
428,814
94,264
19,955
117,846,960
10,442,725
35,495,482
22,440,549
3,525,869
117,846,960
10,442,725
35,495,482
22,440,549
3,525,869
70,280
250,060
55,438
323,976
18,543
90,421
2,725
12,407
59,622
2,475,779
87,562
235,977
204,706
1,011,723
96,984
3,382,790
101,589
262,943
203,806
1,136,978
25,513
905,570
29,281
73,965
54,031
340,198
3,404
127,444
4,105
10,829
8,858
46,674
371,998
39,137
44,520
329,474
87,487
101,880
104,416
20,167
22,564
15,212
2,759
3,203
4,851,364
6,083,345
1,684,669
237,620
4,851,364
6,083,345
1,684,669
237,620
Less Capitalized Items
Libraries
Agriculture Library
Architecture and Fine Arts Library
Dental Library
Education Library
Elizabeth Dafoe Library
Engineering Library
Law Library
Management Library
Medical Library
Music Library
Science Library
St. John's College Library
St. Paul's College Library
Less:
Capitalized Items
Books & Periodicals Expensed
42
Table of Contents
Total
Expenditure
Deduct
Supplies and
Expenses
$
996,325
516,739
1,510,788
Equipment
Alter.,Etc.
$
646,753
157,598
678,947
Gross
Expenditure
$
13,552,187
5,640,187
31,616,057
InterDepartmental
Income
$
71,498
$
191,461
90,334
505,396
183,779
595,350
478,238
60,511
82,326
84,365
275,385
1,700,365
54,573
369,659
45,882
6,880,184
1,472,981
13,664,968
7,820,618
12,993,515
14,296,447
1,978,802
3,581,860
4,552,403
11,686,971
39,712,773
3,835,138
8,747,770
2,576,407
133,050
197,847
1,711,289
521,253
158,114
377,864
55,013
1,053,873
266,762
93,389
3,076,090
2,726,185
26,137,291
5,839,941
1,330,771
25,920,138
8,047,823
(7,358,240)
223,719,546
(7,358,240)
2,566,073
221,153,473
(7,358,240)
2,566,073
213,795,233
689,583
216,361,306
59,395
123,042
3,634
95,425
6,006,611
253,067
759,600
182,605
1,068,896
40,013
449,401
53,720
77,906
40
795
4,794
206,421
800,701
3,634
281,094
13,407,657
475,907
1,344,842
654,006
3,644,032
40,013
1,271,839
203,270
254,867
557,970
22,588,283
(420,361)
(420,361)
(7,955,789)
137,609
14,212,133
9,173,315
146
509,463
303
1,528
39,563
1,338
(7,955,789)
1,217,526
104,147
40,588
13,480,689
5,640,187
31,616,057
21,974
236,310
75,706
1,386
9,000
159,499
1,125,134
149,008
2,430
448,443
116,725
4,225
483
1,808
6,439
$
859,334
63,921
100,230
12,621,355
5,576,266
31,515,827
$
11,854,604
5,132,453
30,215,387
6,692,603
1,408,632
9,502,589
7,779,409
12,591,400
14,052,985
1,939,855
3,486,376
4,493,936
11,477,404
37,253,463
3,724,364
8,552,408
2,576,407
6,183,457
1,388,860
9,219,679
7,616,817
11,852,710
14,510,913
910,388
3,226,031
3,926,403
11,214,742
33,390,106
3,981,424
8,838,444
2,512,446
3,076,090
2,723,755
25,688,848
5,723,216
1,326,546
31,478
31,955
323,429
73,309
9,235
3,044,612
2,691,800
25,365,419
5,649,907
1,317,311
2,936,845
2,533,734
24,973,922
5,417,838
981,041
7,839,145
213,314,328
(7,358,240)
202,818,244
(5,769,537)
7,839,145
205,956,088
197,048,707
206,421
800,701
3,634
281,094
12,976,008
475,907
1,340,743
654,006
3,555,537
40,013
1,271,839
203,270
254,867
188,321
824,473
1,422
235,513
12,440,557
440,643
1,264,708
619,540
3,198,422
27,121
1,183,240
185,760
241,293
22,064,040
20,851,013
(420,361)
(7,955,789)
(285,507)
(7,645,486)
13,687,890
12,920,020
427,501
3,616
86,687
517,804
(420,361)
(7,955,789)
14,205,694
43
$
March 31,
2005
83,434
23,761
4,162,379
19,235
165,805
167,756
38,947
94,098
49,467
50,068
1,334,176
110,774
46,354
22,581,844
6,439
March 31,
2006
6,776,037
1,432,393
13,664,968
7,798,644
12,757,205
14,220,741
1,978,802
3,580,474
4,543,403
11,527,472
38,587,639
3,835,138
8,598,762
2,576,407
206,421
800,701
3,634
281,094
13,403,509
475,907
1,344,359
654,006
3,642,224
40,013
1,271,839
203,270
254,867
4,148
Net Expenditure
Sales of
Goods &
Services
March 31,
2006
547,094
153,390
3,015,498
543,342
935,970
3,158,012
1,095,118
233,110
650,295
1,196,526
7,098,232
768,534
594,083
185,529
25,920,138
Deduct
517,804
Table of Contents
Schedule 7 Net Operating Expenditures (Page 2)
Salaries and Wages
Other
Instruction
Academic
Student Affairs
Aboriginal Student Centre
Alumni Association
Chaplain's Office
Convocation
English Language Center
Enrolment Services
Financial Aid and Awards
Housing and Student Life
International Centre for Students
Parent's Programs
Playcare Centre
Recreation and Athletics
Registrar's Office
Special Programming
Student Counseling & Career Centre
U.M.S.U. Special Projects
University Health Services
$
$
Support
$
344,431
456,477
11,000
3,110
Staff
Benefits
Payroll
Tax Levy
187,460
75,831
26,945
11,745
$
4,035
1,665
74,854
162,823
1,079,547
207,145
39,771
380,394
10,214
134,802
170,474
31,334
6,445
56,894
1,624
20,753
23,531
4,501
888
8,350
16,831
479,796
193,495
203,924
101,412
2,565
80,642
26,895
31,080
15,221
779,242
907,282
501,786
312,001
51,921
114,255
2,031,003
1,229,022
1,204,219
151,501
535,730
75,328
11,738
1,625,459
1,741,791
7,473,555
1,519,639
233,488
1,625,459
1,741,791
7,473,555
1,519,639
233,488
234,735
1,528,488
3,912,101
146,556
3,120,681
450,360
154,924
219,366
35,400
236,673
595,705
22,716
429,234
67,858
26,967
29,447
5,151
33,313
85,400
3,598
67,156
9,869
3,464
4,787
77,225
3,284,132
520,450
612,408
169,566
136,134
479,778
340,495
26,081
12,824
628,706
65,693
97,850
23,320
18,582
69,771
48,576
2,798
1,694
101,129
9,586
13,407
3,716
2,737
10,392
6,959
565
Less Capitalized Items
Administration
Audit Services
Development & Advancement Services
Financial Services
Government Relations
Human Resources
Institutional Analysis
International Relations
Legal Services
Office Machine Services
Ombudsman
President's Office
Public Affairs
Staff Benefits Office
Treasury Services
Univeristy Accessibility
University Centre Management
University Secretariat
Visitor's Centre
18,370
3,750
1,329,249
31,078
1,351,369
31,078
15,413,480
2,412,120
362,923
1,351,369
31,078
15,413,480
2,412,120
362,923
13,959,563
1,550,048
2,361,003
230,107
305,501
32,853
52,987
11,789
8,340
1,373
1,159
234
(759)
15,574,387
2,600,823
339,747
(759)
15,574,387
2,600,823
339,747
Less Capitalized Items
Physical Maintenance
Insurance
Physical Plant
Security
Utilities:
Carman/Glenlea
Fuel-Fort Garry
Fuel-Bannatyne
Light, Power and Water
Telephone
Vehicle Fleet
Waste Management
Workers' Compensation
(804)
45
Less Capitalized Items
44
Table of Contents
Supplies and
Expenses
$
60,060
539,204
2,171
152,193
409,677
226,069
158,431
14,852
68,279
20,326
8,825
1,487,932
327,309
391,490
48,611
9,000
67,142
Equipment
Alter.,Etc.
7,436
Deduct
InterDepartmental
Income
March 31,
2006
Sales of
Goods &
Services
17,208,469
(212,131)
88,851
17,119,618
(212,131)
5,203,746
11,915,872
(212,131)
11,027,574
(359,241)
3,991,571
410,835
16,996,338
88,851
16,907,487
5,203,746
11,703,741
10,668,333
24,450
421,653
218,182
25,659
742,510
28,828
138,179
349,637
752
6,729
1,001,313
683,741
149,577
14,417
23,833
391,199
64,340
7,121
886
84,672
378
144,985
661
5,246
5,598
1,933
26
408,776
3,090
14,316
464
1,806
69,827
20,773
306,857
2,221,013
4,896,060
217,277
4,504,566
557,576
332,530
608,835
2,685
98,498
6,784,383
1,282,560
887,558
211,483
183,092
1,020,967
481,143
29,444
770,558
24,626,527
(496,833)
2,360
38,909
46,872
710
15,516
312,843
225,716
199,420
753,495
(496,833)
285,936
628,445
2,171
305,218
1,627,250
1,580,550
417,274
61,956
528,842
20,326
158,268
5,987,978
1,757,587
2,169,795
874,705
9,000
704,317
306,857
2,221,013
4,880,544
217,277
4,191,723
557,576
332,530
608,835
2,685
98,498
6,558,667
1,083,140
887,558
211,483
183,092
1,020,967
481,143
29,444
23,873,032
$
$
302,026
14,591
30,540
4,307,293
88,653
10,147
450,496
15,996
12,286
35,915
1,349
497,011
677,647
1,240,204
(496,833)
285,936
628,445
2,171
305,218
1,325,224
1,580,550
417,274
61,956
514,251
20,326
127,728
1,680,685
1,757,587
2,081,142
864,558
9,000
253,821
March 31,
2005
14,379
15,792
260,990
27,738
27,791
4,253
$
March 31,
2006
622,966
(212,131)
11,815
$
Net Expenditure
3,991,571
66,333
100,647
80,929
4,863
$
Total
Expenditure
285,936
628,445
2,171
305,218
1,629,610
1,580,550
417,274
61,956
528,842
20,326
158,268
6,026,887
1,804,459
2,170,505
874,705
9,000
704,317
4,284,999
$
Gross
Expenditure
Deduct
306,857
2,221,013
4,864,548
217,277
4,179,437
557,576
332,530
608,835
2,685
98,498
6,522,752
1,081,791
390,547
211,483
183,092
343,320
481,143
29,444
22,632,828
(496,833)
$
268,053
601,420
3,381
263,979
1,285,664
1,556,629
330,986
142,005
361,526
19,831
112,734
1,630,694
1,561,887
1,687,913
890,634
9,000
301,238
245,948
1,488,542
4,137,370
205,789
3,580,900
527,661
268,976
690,902
(11,542)
86,653
6,242,024
997,124
446,175
197,674
182,016
304,085
462,795
31,355
20,084,447
(405,699)
4,284,999
273,725
24,129,694
753,495
23,376,199
1,240,204
22,135,995
19,678,748
1,576,986
1,346,307
96,303
10,296
7,243,075
83,707
1,587,282
25,214,645
1,994,063
4,028,304
748,377
1,587,282
21,186,341
1,245,686
495,301
2,569
1,587,282
20,691,040
1,243,117
1,590,873
19,664,756
1,153,274
133,214
5,892,174
1,877,450
5,467,325
1,317,621
4,375
9,457
658,989
144,072
36,962
16,496
133,214
5,892,174
2,021,522
5,467,325
1,317,621
41,337
88,439
672,385
796,108
188,311
625,562
77,468
133,214
5,096,066
1,833,211
4,841,763
1,317,621
(36,131)
88,439
672,385
1,094,105
31,746
425,748
1,010
86,694
110,428
133,214
4,001,961
1,801,465
4,416,015
1,317,621
(37,141)
1,745
561,957
113,035
3,921,846
1,771,576
3,819,373
1,426,174
(43,825)
(16,709)
427,150
18,380,201
7,534,608
(3,286,417)
44,430,007
(3,286,417)
6,464,130
37,965,877
(3,286,417)
2,247,601
35,718,276
(3,286,417)
33,827,523
(3,653,201)
18,380,201
4,248,191
41,143,590
6,464,130
34,679,460
2,247,601
32,431,859
30,174,322
45
Table of Contents
Schedule 7 Net Operating Expenditures (Page 3)
Salaries and Wages
Other
Instruction
Academic
Other Academic Support
Information Services and Technology
Institutes, Centres and Specialized
Academic Units
Research Development
Staff Development Program
$
$
$
Staff
Benefits
Support
8,378,075
$
1,290,640
Payroll
Tax Levy
$
183,576
82,813
5,834
12,881
137,699
109,620
2,007
908,035
256,870
49,634
160,616
45,975
358
23,347
7,055
22
101,528
249,326
9,592,614
1,497,589
214,000
101,528
249,326
9,592,614
1,497,589
214,000
7,005
4,247
826
242
Less Capitalized Items
General Expenditure
Access Copyright Licence Fees
Audit Fees/Memberships
Bad Debts
Campus Beautification
Campus Planning Group
Change in Vacation Pay Liability
Employee Assistance Plan
Exchange and Bank Charges
Executive Searches
Handicapped Transport
Miscellaneous
Outreach Programs
R.G. and E.M. Knight Distinguished
Visitors Program
Retiring Allowances
Rentals
Shuttle Bus
Supplementary Health and Dental
Supplementary Pensions
United Way
Transfers to Other Institutions
1,507,505
871,200
7,005
4,247
2,379,531
242
7,005
4,247
2,379,531
242
Less Capitalized Items
Total of Operating Expenses
$
125,775,921
$
12,471,925
$
89,637,110
$ 34,534,920
$
4,913,889
$
125,775,921
$
12,471,925
$
89,637,110
$ 34,534,920
$
4,913,889
Less Total Capitalized Items
Total Operating Net of
Capitalized Items
46
Table of Contents
Total
Expenditure
Deduct
Supplies and
Expenses
$
1,008,303
1,153,820
1,505,130
188,931
Equipment
Alter.,Etc.
$
6,218,989
InterDepartmental
Income
Gross
Expenditure
$
52,559
181,218
6,059
17,079,583
$
2,518,889
2,111,702
259,892
3,417,163
194,697
Deduct
Sales of
Goods &
Services
March 31,
2006
$
13,662,420
$
386,906
$
13,275,514
March 31,
2005
$
12,511,785
2,324,192
2,111,702
259,892
1,186,338
2,728,501
1,137,854
(616,799)
259,892
1,006,749
258,663
276,190
6,458,825
(1,764,926)
21,970,066
(1,764,926)
3,611,860
18,358,206
(1,764,926)
4,301,745
14,056,461
(1,764,926)
14,053,387
(2,321,872)
3,856,184
4,693,899
20,205,140
3,611,860
16,593,280
4,301,745
12,291,535
11,731,515
43,512
259,705
528
3,435
58,952
102,464
259,705
528
3,435
102,464
259,705
528
3,435
102,464
259,705
528
3,435
754,479
225,309
(139,704)
3,625
2,855
159,960
23,187
754,479
225,309
(139,704)
3,625
2,855
159,960
23,187
754,479
225,309
(139,704)
3,625
2,855
159,960
23,187
222,280
340,240
84,388
2,033
14,750
808,898
205,875
495,745
24,148
24,148
2,815
2,962
24,148
1,689
2,825
211,516
1,171
5,718
541,081
51
212,687
1,507,505
871,200
5,769
541,081
212,687
1,507,505
871,200
5,769
541,081
435,309
2,966
144,732
24,187
24,148
(1,689)
(2,825)
212,687
1,507,505
435,891
5,769
541,081
30,369
(2,106)
(2,485)
209,690
1,546,593
460,341
5,514
537,113
2,101,257
65,951
(3,870)
4,558,233
(3,870)
4,558,233
(3,870)
439,823
4,118,410
(3,870)
5,131,123
(12,849)
2,101,257
62,081
4,554,363
4,554,363
439,823
4,114,540
5,118,274
67,707,665
$ 24,058,701
21,790,068
$ 323,820,215
$ 307,793,311
(7,955,789)
$
March 31,
2006
3,856,184
754,479
225,309
(139,704)
3,625
40
159,960
7,905
$
Net Expenditure
59,751,876
$
(13,542,778)
$ 10,515,923
359,101,131
$
13,490,848
(21,498,567)
$
337,602,564
$ 345,610,283
$
(21,498,567)
$
13,490,848
47
$ 324,111,716
(21,498,567)
$
21,790,068
$ 302,321,648
(20,453,392)
$ 287,339,919
Table of Contents
Schedule 8 Research & Special Fund Expenditures
Salaries and Wages
Other
Instruction
Academic
Academic Faculties, Colleges & Units
Agricultural and Food Sciences
Architecture
Arts
Clayton H. Riddell Faculty of
Environment, Earth, and Resources
Colleges
Dentistry
Education
Engineering
Extended Education
Graduate Studies
Human Ecology
Law
I. H. Asper School of Business
Medicine
Music
Nursing
Pharmacy
Physical Education and
Recreation Studies
School of Art
Science
Social Work
$
177,864
$
2,963,660
42,872
778,700
78,440
75,562
383,301
246,487
1,282,378
15,956
122,100
149,874
3,048,324
12,123
3,186,888
321,541
85,813
171,997
11,205,102
3,340
157,651
469,576
218,921
1,000
271,308
147,507
Staff
Benefits
Support
$
1,162,891
$
158,980
$
56,920
731
15,262
138,004
3,000
133,932
11,271,885
1,080
113,131
233,015
52,589
1,192
21,126
16,898
208,133
25,933
38
37,882
6,448
28,322
2,586,531
319
47,702
79,690
10,489
281
4,062
4,790
40,384
4,142
14
7,203
1,870
5,425
417,935
107
9,024
13,116
523,856
6,605
2,925,737
79,990
68,458
3,522
458,452
122,615
66,293
468
208,729
26,520
12,921
177
38,111
5,075
5,671,732
27,554,083
14,980,886
3,809,239
648,039
5,671,732
27,554,083
14,980,886
3,809,239
648,039
16,411
24,718
3,119
865
16,411
24,718
3,119
865
530,241
838
241
76
530,241
838
241
76
69,769
45,781
163,320
20,195
3,139
69,769
45,781
163,320
20,195
3,139
97,139
45,566
780,468
59,526
23,811
6,000
14,633
3,044,199
176,712
12,839
76,970
47,832
551,990
245,578
328,249
2,261
63,916
Payroll
Tax Levy
Less Capitalized Items
Libraries
Less Capitalized Items
Less Books and Periodicals Expensed
Student Affairs
Less Capitalized Items
Administration
Less Capitalized Items
Physical Maintenance
Less Capitalized Items
General
Less Capitalized Items
2,573
2,573
Other Academic Support
Institutes, Centres and Specialized
Academic Units
Research Development
178,888
136,220
26,147
5,887
178,888
136,220
26,147
5,887
178,888
136,220
26,147
5,887
Less Capitalized Items
Total of Research and
Special Fund Expenses
$
5,757,912
$
28,308,993
$
15,308,555
$
3,858,941
$
658,006
$
5,757,912
$
28,308,993
$
15,308,555
$
3,858,941
$
658,006
Less Capitalized Items
Total of Research and Special Fund
Expenses Net of Capitalized Items
48
Table of Contents
Supplies
and Expenses
$
$ 1,950,673
9,271
198,597
1,168,384
6,078
232,754
490,332
4,188,730
223,357
584,253
42,937
33,982
1,477,475
28,446
655,335
16,227
679,020
34,166,488
7,500
219,096
390,877
548,045
26,994
2,416,364
373,507
$
$
7,415,142
129,319
2,463,332
168,672
3,091
49,186
1,818,595
600
95,746
101,283
3,350,367
36,346
597,088
789,274
10,295,504
599,105
3,186,940
1,352,448
122,449
1,082,515
64,510,735
12,946
1,025,651
1,534,044
2,138,775
38,482
499,268
602,857
9,791,119
524,306
2,917,195
1,215,400
128,134
1,032,401
61,126,114
6,039
734,446
1,071,188
181,022
1,269
984,475
86,886
1,619,516
40,035
7,303,176
842,100
1,320,587
36,993
8,247,015
781,772
110,087,230
(5,816,811)
104,270,419
102,219,884
(3,738,371)
98,481,513
77,022
11,136
(7,080)
133,271
(7,080)
107,389
(4,602)
77,022
4,056
126,191
102,787
178,666
4,418
714,480
867,448
178,666
4,418
714,480
867,448
1,600,991
626,761
(3,363)
2,529,956
(3,363)
2,083,613
(43,117)
1,600,991
623,398
2,526,593
2,040,496
7,452
7,452
(2,012)
7,452
7,452
(2,012)
(10,113)
(7,540)
(4,206)
(10,113)
(7,540)
(4,206)
318,226
178,000
2,529
667,897
178,000
703,746
118,000
496,226
2,529
(1,711)
845,897
(1,711)
821,746
(7,074)
844,186
814,672
496,226
818
51,957,036
$ 8,461,303
$
(5,828,965)
$
8,732,082
113,269
2,941,640
March 31,
2005
Gross
Expenditure
7,816,459
(5,816,811)
1,999,648
49,606,792
$
Equipment
Alter.,Etc.
2,091,825
58,134
1,647,745
49,606,792
March 31,
2006
Gross
Expenditure
51,957,036
$ 2,632,338
114,310,746
$
(5,828,965)
$
108,481,781
106,093,862
(3,793,164)
$
102,300,698
49
Table of Contents
Schedule 9 Net Academic Faculty Expenditure by
Account and Funding (Page 1)
Salaries and Wages
Special
Academic
Academic
Agricultural & Food Sciences:
General Operating
Dean's Office
Agribusiness and Agricultural Economics
Biosystems Engineering
Animal Science
Dairy
Entomology
Farm Management
Food Science
Plant Science
School of Agriculture
Soil Science
Transport Institute
Glenlea Research Station
$
Total Operating
491,610
867,152
897,642
1,094,293
0
408,747
0
861,216
1,210,796
153,349
664,143
0
$
4,624
6,634
69,744
32,376
0
8,416
37,625
18,995
84,022
136,309
8,228
0
Staff
Benefits
Support
$
345,192
187,288
176,576
365,536
29,331
62,201
502,961
197,401
1,026,328
92,260
169,482
0
$
107,451
144,729
161,917
213,176
5,630
65,314
92,119
148,621
356,774
59,120
124,385
0
Payroll
Tax Levy
$
18,086
22,783
24,074
32,258
632
10,108
12,096
22,574
50,304
8,251
18,230
0
6,648,948
406,973
3,154,556
1,479,236
219,396
Research
Special Funds
177,864
0
2,963,660
0
1,157,227
5,664
327,525
724
56,790
130
Total Research & Special
177,864
2,963,660
1,162,891
328,249
56,920
Architecture:
General Operating
Dean's Office
General Faculty
Environmental Design
City Planning
Partners Program
Interior Design
Landscape Architecture
Architecture
C.A.S.T. Building
$
6,826,812
$
3,370,633
$
4,317,447
$
1,807,485
$
276,316
$
161,189
0
348,837
479,815
0
692,198
672,684
934,069
0
$
3,998
33,192
100,993
6,138
2,625
1,533
11,389
11,232
0
$
116,816
704,090
83
1,108
940
0
0
892
0
$
37,357
119,696
53,142
65,533
285
93,523
91,770
128,351
0
$
6,088
16,090
9,677
10,485
77
14,944
14,735
20,276
0
Total Operating
3,288,792
171,100
823,929
589,657
92,372
Research
Special Funds
0
0
47,872
(5,000)
0
0
2,261
0
731
0
Total Research & Special
0
42,872
0
2,261
731
$
3,288,792
50
$
213,972
$
823,929
$
591,918
$
93,103
Table of Contents
Net Expenditure
Deduct - Cost Recoveries
Supplies
and Expenses
$
176,405
63,147
66,045
85,480
8,962
16,243
257,416
48,742
149,281
74,993
49,611
0
Equipment
Alter.,Etc.
$
343,403
10,202
24,240
55,664
5,627
2,414
83,592
18,576
75,196
6,354
16,448
5,037
InterDepartmental
Income
Gross
Expenditure
$
1,486,771
1,301,935
1,420,238
1,878,783
50,182
573,443
985,809
1,316,125
2,952,701
530,636
1,050,527
5,037
0
$
22,120
0
15,241
12,985
0
0
7,198
0
6,865
0
7,089
0
Sales of
Goods &
Services
$
28,006
5,632
45,005
55,727
0
2,220
546,824
4,545
152,918
4,222
11,160
3,075
March 31,
2006
$
$
1,229,376
1,209,013
1,314,142
1,781,816
22,724
561,332
382,164
1,120,658
2,817,612
473,150
962,418
0
(19,801)
996,325
646,753
13,552,187
0
71,498
859,334
12,621,355
11,854,604
2,036,613
55,212
1,943,955
6,718
8,663,634
68,448
0
0
0
0
8,663,634
68,448
7,338,057
77,085
2,091,825
1,950,673
8,732,082
0
0
8,732,082
7,415,142
$
3,088,150
$
2,597,426
$
22,284,269
$
71,498
$
859,334
$
$
17,718
305,662
82,811
34,028
7,978
17,907
18,547
31,641
447
$
99
152,353
568
608
604
0
2,905
436
25
$
343,265
1,331,083
596,111
597,715
12,509
820,105
812,030
1,126,897
472
$
0
0
0
0
0
0
0
0
0
$
0
51,771
0
7,000
0
0
0
0
5,150
$
$
1,436,645
1,296,303
1,359,992
1,810,071
50,182
571,223
431,787
1,311,580
2,792,918
526,414
1,032,278
1,962
0
March 31,
2005
21,353,437
343,265
1,279,312
596,111
590,715
12,509
820,105
812,030
1,126,897
(4,678)
$
19,269,746
$
320,160
1,159,065
547,279
515,119
13,717
836,642
828,943
910,201
1,327
516,739
157,598
5,640,187
0
63,921
5,576,266
5,132,453
21,841
36,293
8,936
335
81,641
31,628
0
0
0
0
81,641
31,628
94,988
34,331
58,134
9,271
113,269
0
0
113,269
129,319
574,873
$
166,869
$
5,753,456
$
0
51
$
63,921
$
5,689,535
$
5,261,772
Table of Contents
Schedule9 Net Academic Faculty Expenditure by
Account and Funding (Page 2)
Salaries and Wages
Special
Academic
Academic
Arts:
General Operating
Dean's Office
General Faculty
Anthropology
Classics
Economics
English
French, Spanish and Italian
German and Slavic Studies
History
Icelandic Language and Literature
Institute for Humanities
Linguistics
Modern Language Division
Native Studies
Philosophy
Political Studies
Professional and Applied Ethics
Psychology
Psychology-Service Centre
Religious Studies
Sociology
Women's Studies
Centre for Ukrainian Canadian Studies
Judaic Studies
$
Total Operating
472,456
1,491,493
1,102,187
511,467
2,208,487
2,554,852
1,024,768
600,146
2,164,467
114,518
0
602,060
0
440,780
1,069,877
1,085,283
3,081,385
209,396
548,762
1,906,372
0
254,296
20,610
0
$
1,875
455,351
46,796
7,974
69,649
71,198
23,259
4,566
45,120
2,866
2,190
11,302
0
16,850
31,700
30,947
103,142
1,222
17,708
76,800
200
7,992
2,632
0
Staff
Benefits
Support
$
953,894
132,167
115,695
65,249
126,909
246,587
56,785
30
121,999
15,933
38,400
70,069
81,150
53,612
86,985
103,036
405,589
66,717
74,645
188,057
0
653
11,097
0
$
209,556
230,454
165,650
79,873
320,586
392,736
143,487
80,901
306,467
16,059
7,581
89,846
13,550
68,484
152,369
154,714
476,568
38,988
87,961
294,104
0
33,910
4,178
0
Payroll
Tax Levy
$
31,148
42,417
27,281
12,621
51,649
61,908
23,475
13,028
50,140
2,876
864
14,755
1,774
11,012
25,645
26,321
78,068
5,998
13,838
46,826
0
5,677
720
0
21,463,662
1,031,339
3,015,258
3,368,022
548,041
Research
Special Funds
78,440
0
761,081
17,619
141,527
17,453
57,520
6,396
14,485
777
Total Research & Special
78,440
778,700
158,980
63,916
15,262
$
21,542,102
52
$
1,810,039
$
3,174,238
$
3,431,938
$
563,303
Table of Contents
Deduct - Cost Recoveries
Supplies
and Expenses
$
$
33,107
659,919
36,950
(297)
66,609
84,701
33,501
13,995
74,549
27,923
15,615
16,752
15,718
41,892
32,233
34,481
175,178
18,459
21,190
61,056
13,295
10,241
23,025
696
Equipment
Alter.,Etc.
$
50,988
263,650
10,625
4,182
20,196
99,409
2,700
1,273
17,177
4,186
2,596
791
9,167
263
14,990
3,064
136,119
6,282
1,132
26,287
2,264
388
1,218
0
InterDepartmental
Income
Gross
Expenditure
$
1,753,024
3,275,451
1,505,184
681,069
2,864,085
3,511,391
1,307,975
713,939
2,779,919
184,361
67,246
805,575
121,359
632,893
1,413,799
1,437,846
4,456,049
347,062
765,236
2,599,502
15,759
313,157
63,480
696
$
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Net Expenditure
Sales of
Goods &
Services
$
0
83,809
0
6,852
0
0
0
0
0
0
0
0
0
0
0
0
0
9,569
0
0
0
0
0
0
March 31,
2006
$
1,753,024
3,191,642
1,505,184
674,217
2,864,085
3,511,391
1,307,975
713,939
2,779,919
184,361
67,246
805,575
121,359
632,893
1,413,799
1,437,846
4,456,049
337,493
765,236
2,599,502
15,759
313,157
63,480
696
March 31,
2005
$
1,740,664
3,048,984
1,436,346
590,722
2,548,067
3,367,695
1,315,001
663,997
2,680,261
185,860
64,490
780,902
121,251
592,331
1,325,165
1,445,082
8,228
4,284,550
361,658
676,570
2,541,242
362,382
73,219
720
1,510,788
678,947
31,616,057
0
100,230
31,515,827
30,215,387
1,550,889
96,856
194,111
4,486
2,798,053
143,587
0
0
0
0
2,798,053
143,587
2,265,539
197,793
1,647,745
198,597
2,941,640
0
0
2,941,640
2,463,332
3,158,533
$
877,544
$
34,557,697
$
0
53
$
100,230
$
34,457,467
$
32,678,719
Table of Contents
Schedule 9 Net Academic Faculty Expenditure by
Account and Funding (Page 3)
Salaries and Wages
Special
Academic
Academic
Clayton H. Riddell Faculty of Environment,
Earth and Resources
General Operating
Director's Office
Natural Resources Institute
Geological Sciences
Geography
$
Total Operating
338,128
516,441
1,132,661
1,883,348
$
64,243
6,125
64,464
83,622
Staff
Benefits
Support
$
366,570
103,303
430,272
333,781
$
103,313
91,457
217,091
293,381
Payroll
Tax Levy
$
15,956
13,439
34,620
49,414
3,870,578
218,454
1,233,926
705,242
113,429
Research
Special Funds
75,562
0
1,282,378
0
176,712
0
52,589
0
10,489
0
Total Research & Special
75,562
1,282,378
176,712
52,589
10,489
Colleges:
General Operating
Warden's Office-St.John's College
Rector's Office-St.Paul's College
Provost's Office-University College
$
3,946,140
$
1,500,832
$
1,410,638
$
757,831
$
123,918
$
130,169
361,324
13,453
$
0
470
0
$
189,778
282,370
71,223
$
46,180
96,538
14,961
$
6,968
13,973
1,850
Total Operating
504,946
470
543,371
157,679
22,791
Research
Special Funds
0
0
0
15,956
0
12,839
0
1,192
0
281
Total Research & Special
0
15,956
12,839
1,192
281
Dentistry:
General Operating
Dean's Office
General Faculty
Anatomy Section
Continuing Education
General Clinic
Centre for Community Oral Health
Oral Biology
Restorative Dentistry
School of Dental Hygiene
Dental Diagnostic and Surgical Sciences
Dentistry Equip.-Prov.
Preventive Dental Science
Dentistry-Research-Consu
$
504,946
$
16,426
$
556,210
$
158,871
$
23,072
$
319,644
19,552
0
1,600
1,605
530,730
807,583
1,623,054
360,309
976,869
0
672,234
0
$
2,020
22,850
0
4,396
0
5,238
8,138
0
10,376
230
0
12,500
0
$
318,599
207,984
43,773
450
1,254,849
887,409
73,593
72,083
48,871
154,298
0
319,477
0
$
85,595
37,610
7,187
653
219,458
193,503
112,787
192,665
56,874
151,789
0
136,081
0
$
13,865
5,460
961
127
27,421
31,023
19,129
36,539
9,064
24,421
0
21,548
0
Total Operating
5,313,180
65,748
3,381,386
1,194,202
189,558
Research
Special Funds
97,139
0
122,100
0
74,451
2,519
21,126
0
4,062
0
Total Research & Special
97,139
122,100
76,970
21,126
4,062
$
5,410,319
54
$
187,848
$
3,458,356
$
1,215,328
$
193,620
Table of Contents
Net Expenditure
Deduct - Cost Recoveries
Supplies
and Expenses
$
205,822
60,403
140,469
140,400
Equipment
Alter.,Etc.
$
31,793
17,170
67,185
75,313
InterDepartmental
Income
Gross
Expenditure
$
1,125,825
808,338
2,086,762
2,859,259
$
21,316
378
75,123
7,330
Sales of
Goods &
Services
$
18,932
3,364
25,396
35,742
March 31,
2006
$
1,085,577
804,596
1,986,243
2,816,187
March 31,
2005
$
1,064,220
736,970
1,874,212
2,508,055
547,094
191,461
6,880,184
104,147
83,434
6,692,603
6,183,457
1,112,591
55,793
584,253
0
3,294,574
55,793
0
0
0
0
3,294,574
55,793
1,986,965
151,810
1,168,384
584,253
3,350,367
0
0
3,350,367
2,138,775
$
1,715,478
$
775,714
$
10,230,551
$
104,147
$
83,434
$
10,042,970
$
8,322,232
$
51,022
73,793
28,575
$
23,990
17,085
49,259
$
448,107
845,553
179,321
$
0
8,638
31,950
$
0
22,306
1,455
$
448,107
814,609
145,916
$
401,285
819,446
168,129
153,390
90,334
1,472,981
40,588
23,761
1,408,632
1,388,860
85
5,993
0
0
85
36,261
0
0
0
0
85
36,261
0
38,482
6,078
0
36,346
0
0
36,346
38,482
$
159,468
$
90,334
$
1,509,327
$
40,588
$
23,761
$
1,444,978
$
1,427,342
$
139,406
701,401
0
31,386
1,067,817
890,842
15,776
21,569
21,203
46,276
2,951
76,871
0
$
34,459
166,927
0
0
38,077
127,899
10,115
12,751
2,716
19,186
41,970
51,296
0
$
913,588
1,161,784
51,921
38,612
2,609,227
2,666,644
1,047,121
1,958,661
509,413
1,373,069
44,921
1,290,007
0
$
0
0
0
0
0
0
0
0
0
0
0
0
0
$
0
4,276
0
0
1,029,022
2,506,515
0
0
7,100
609,016
0
0
6,450
$
913,588
1,157,508
51,921
38,612
1,580,205
160,129
1,047,121
1,958,661
502,313
764,053
44,921
1,290,007
(6,450)
$
855,008
1,099,744
49,834
38,640
1,779,704
60,884
1,166,137
1,893,427
493,605
563,945
21,522
1,203,529
(6,300)
$
3,015,498
505,396
13,664,968
0
0
4,162,379
9,502,589
9,219,679
204,802
27,952
42,537
400
566,217
30,871
0
0
0
0
566,217
30,871
463,469
35,799
232,754
42,937
597,088
0
0
597,088
499,268
3,248,252
$
548,333
$
14,262,056
$
0
55
$
4,162,379
$
10,099,677
$
9,718,947
Table of Contents
Schedule 9 Net Academic Faculty Expenditure by
Account and Funding (Page 4)
Salaries and Wages
Special
Academic
Academic
Education:
General Operating
Dean's Office
General Faculty
Education - School Experience
Curriculum: Teaching and Learning
Educational Administration
and Foundations
Interdisciplinary Master
$
Total Operating
63,607
510,007
23,265
1,833,564
$
27,428
122,217
256,429
13,222
Staff
Benefits
Support
$
852,743
76,390
32,430
44,231
$
150,300
73,878
25,677
255,389
Payroll
Tax Levy
$
20,653
14,143
6,726
40,753
1,971,055
241,272
947
101
49,147
39,368
259,460
39,458
43,583
6,054
4,642,770
420,344
1,094,309
804,162
131,912
Research
Special Funds
45,566
0
150,438
(564)
47,388
444
16,906
(8)
4,760
30
Total Research & Special
45,566
149,874
47,832
16,898
4,790
Engineering:
General Operating
Dean's Office
Civil and Geological Engineering
Electrical and Computer Engineering
Mechanical and Industrial Engineering
Engineering Access
Centres of Excellence
$
4,688,336
$
570,218
$
1,142,141
$
821,060
$
136,702
$
532,193
1,600,027
2,350,827
1,874,281
206,229
0
$
77,998
179,405
210,784
312,283
17,381
0
$
684,466
430,388
785,450
642,484
35,519
0
$
176,149
290,394
439,000
369,853
36,789
0
$
27,095
47,822
70,581
59,226
5,571
0
Total Operating
6,563,557
797,851
2,578,307
1,312,185
210,295
Research
Special Funds
672,637
107,831
3,015,434
32,890
550,929
1,061
188,763
19,370
37,387
2,997
Total Research & Special
780,468
3,048,324
551,990
208,133
40,384
Extended Education:
General Operating
Dean's Office (CED Admin)
Non-Degree Granting Courses
Summer School & Evening Degree
Granting Courses
$
7,344,025
$
3,846,175
$
3,130,297
$
1,520,318
$
250,679
$
1,548,797
1,376,720
2,165,089
$
12,914
132,428
846,132
$
3,015,080
134,060
5,163
$
720,491
193,520
310,673
$
99,688
34,787
64,655
Total Operating
5,090,606
991,474
3,154,303
1,224,684
199,130
Research
Special Funds
3,024
56,502
8,771
3,352
3,497
242,081
722
25,211
189
3,953
Total Research & Special
59,526
12,123
245,578
25,933
4,142
$
5,150,132
56
$
1,003,597
$
3,399,881
$
1,250,617
$
203,272
Table of Contents
Net Expenditure
Deduct - Cost Recoveries
Supplies
and Expenses
$
$
$
15,305
371,728
92,026
29,525
Equipment
Alter.,Etc.
$
1,103
155,283
537
9,538
InterDepartmental
Income
Gross
Expenditure
$
1,131,139
1,323,646
437,090
2,226,222
$
0
21,974
0
Sales of
Goods &
Services
$
0
19,235
0
March 31,
2006
$
1,131,139
1,282,437
437,090
2,226,222
March 31,
2005
$
1,143,779
1,444,914
448,532
2,026,355
22,967
11,791
7,908
9,410
2,355,067
347,454
0
0
0
0
2,355,067
347,454
2,245,054
308,183
543,342
183,779
7,820,618
21,974
19,235
7,779,409
7,616,817
495,207
(4,875)
33,982
0
794,247
(4,973)
0
0
0
0
794,247
(4,973)
575,236
27,621
490,332
33,982
789,274
0
0
789,274
602,857
1,033,674
370,402
148,674
182,328
198,738
37,090
(1,262)
$
217,761
$
8,609,892
$
21,974
$
19,235
$
8,568,683
$
8,219,674
$
385,668
43,446
79,135
65,745
20,854
502
$
2,253,971
2,740,156
4,118,105
3,522,610
359,433
(760)
$
89,656
39,882
59,665
47,107
0
0
$
9,228
58,487
63,297
34,793
0
0
$
2,155,087
2,641,787
3,995,143
3,440,710
359,433
(760)
$
1,659,338
2,707,019
3,624,794
3,431,280
405,310
24,969
935,970
595,350
12,993,515
0
236,310
165,805
12,591,400
11,852,710
4,142,741
45,989
1,471,033
6,442
10,078,924
216,580
0
0
0
0
10,078,924
216,580
9,504,394
286,725
4,188,730
1,477,475
10,295,504
0
0
10,295,504
9,791,119
$
5,124,700
$
2,072,825
$
23,289,019
$
236,310
$
165,805
$
22,886,904
$
21,643,829
$
484,497
1,921,159
752,356
$
228,530
248,036
1,672
$
6,109,997
4,040,710
4,145,740
$
75,706
0
0
$
68,403
0
99,353
$
5,965,888
4,040,710
4,046,387
$
5,828,149
5,052,968
3,629,796
$
3,158,012
478,238
14,296,447
75,706
167,756
14,052,985
14,510,913
21,152
202,205
246
28,200
37,601
561,504
0
0
0
0
37,601
561,504
7,904
516,402
223,357
28,446
599,105
0
0
599,105
524,306
3,381,369
$
506,684
$
14,895,552
$
75,706
57
$
167,756
$
14,652,090
$
15,035,219
Table of Contents
Schedule 9 Net Academic Faculty Expenditure by
Account and Funding (Page 5)
Salaries and Wages
Special
Academic
Academic
Graduate Studies:
General Operating
Dean's Office
$
Total Operating
113,250
$
47,733
Staff
Benefits
Support
$
543,175
$
104,686
Payroll
Tax Levy
$
14,329
113,250
47,733
543,175
104,686
14,329
Research
Special Funds
0
0
3,186,888
0
0
0
38
0
14
0
Total Research & Special
0
3,186,888
0
38
14
Human Ecology:
General Operating
Dean's Office
General Faculty
Clothing and Textiles
Family Studies
Human Nutritional Sciences
$
113,250
$
3,234,621
$
543,175
$
104,724
$
14,343
$
95,979
5,009
307,872
937,861
843,061
$
1,267
13,952
6,729
33,463
58,012
$
65,394
235,671
88,834
35,284
95,015
$
21,803
38,096
58,739
134,137
129,814
$
3,519
5,238
8,703
21,678
21,294
Total Operating
2,189,782
113,423
520,198
382,589
60,432
Research
Special Funds
23,811
0
321,541
0
138,004
0
37,882
0
7,203
0
Total Research & Special
23,811
321,541
138,004
37,882
7,203
$
2,213,593
58
$
434,964
$
658,202
$
420,471
$
67,635
Table of Contents
Net Expenditure
Deduct - Cost Recoveries
Supplies
and Expenses
$
$
$
$
1,095,118
Equipment
Alter.,Etc.
$
60,511
InterDepartmental
Income
Gross
Expenditure
$
1,978,802
$
0
Sales of
Goods &
Services
$
38,947
March 31,
2006
$
1,939,855
March 31,
2005
$
910,388
1,095,118
60,511
1,978,802
0
0
38,947
1,939,855
910,388
0
0
0
0
3,186,940
0
0
0
0
0
3,186,940
0
2,917,195
0
0
0
3,186,940
0
0
3,186,940
2,917,195
1,095,118
(10,512)
140,996
16,300
45,659
40,667
$
60,511
$
5,165,742
$
0
$
38,947
$
5,126,795
$
3,827,583
$
15,086
54,020
678
39
12,503
$
192,536
492,982
487,855
1,208,121
1,200,366
$
0
0
0
0
1,386
$
0
0
88,010
6,088
0
$
192,536
492,982
399,845
1,202,033
1,198,980
$
109,863
494,705
338,642
1,063,181
1,219,640
233,110
82,326
3,581,860
1,386
94,098
3,486,376
3,226,031
655,076
259
168,672
0
1,352,189
259
0
0
0
0
1,352,189
259
1,215,400
0
655,335
168,672
1,352,448
0
0
1,352,448
1,215,400
888,445
$
250,998
$
4,934,308
$
1,386
59
$
94,098
$
4,838,824
$
4,441,431
Table of Contents
Schedule 9 Net Academic Faculty Expenditure by
Account and Funding (Page 6)
Salaries and Wages
Special
Academic
Academic
I. H. Asper School of Business:
General Operating
Dean's Office
General Faculty
Accounting and Finance
Warren Centre for Actuarial Study
and Research
Business Administration
Marketing
Supply Chain Management
Transport Institute
$
33,346
56,328
2,409,811
$
0
141,883
36,708
Staff
Benefits
Support
$
137,098
1,073,445
87,967
$
24,081
173,562
314,853
Payroll
Tax Levy
$
3,714
25,807
54,620
284,874
1,875,698
1,106,710
827,407
2,272
4,416
92,608
41,534
121,275
58,892
19,853
78,852
205,293
20,017
186,882
39,443
247,798
168,323
115,748
37,644
6,682
44,120
29,208
20,852
5,436
6,596,446
497,316
1,809,407
1,121,452
190,439
Research
Special Funds
14,633
0
171,010
987
128,277
5,655
27,674
648
5,283
142
Total Research & Special
14,633
171,997
133,932
28,322
5,425
Total Operating
Law:
General Operating
Dean's Office
General Faculty
$
6,611,079
$
669,313
$
1,943,339
$
1,149,774
$
195,864
$
364,779
2,380,791
$
23,824
0
$
219,415
342,914
$
78,366
335,699
$
13,144
58,811
Total Operating
2,745,570
23,824
562,329
414,065
71,955
Research
Special Funds
6,000
0
43,147
42,666
3,000
0
3,656
2,792
953
917
Total Research & Special
6,000
85,813
3,000
6,448
1,870
$
2,751,570
60
$
109,637
$
565,329
$
420,513
$
73,825
Table of Contents
Net Expenditure
Deduct - Cost Recoveries
Supplies
and Expenses
$
446
945,472
47,563
Equipment
Alter.,Etc.
$
7,343
196,581
16,182
InterDepartmental
Income
Gross
Expenditure
$
206,028
2,613,078
2,967,704
$
0
0
0
Sales of
Goods &
Services
$
0
48,109
0
March 31,
2006
$
206,028
2,564,969
2,967,704
March 31,
2005
$
184,032
2,751,437
2,715,385
3,138
37,353
96,620
4,152
61,782
6,521
14,286
5,666
101
28,705
364,927
2,390,715
1,653,354
1,109,552
381,613
0
0
0
0
159,499
0
0
1,959
0
0
364,927
2,390,715
1,651,395
1,109,552
222,114
358,715
2,687,110
1,526,516
750,522
241,025
1,196,526
275,385
11,686,971
159,499
50,068
11,477,404
11,214,742
323,527
355,493
31,094
18,092
701,498
381,017
0
0
0
0
701,498
381,017
708,862
323,539
679,020
49,186
1,082,515
0
0
1,082,515
1,032,401
$
1,875,546
$
324,571
$
12,769,486
$
159,499
$
50,068
$
12,559,919
$
12,247,143
$
650,236
59
$
84,365
0
$
1,434,129
3,118,274
$
9,000
0
$
49,467
0
$
1,375,662
3,118,274
$
1,014,252
2,912,151
$
650,295
84,365
4,552,403
9,000
49,467
4,493,936
3,926,403
10,213
6,014
0
3,091
66,969
55,480
0
0
0
0
66,969
55,480
66,731
61,403
16,227
3,091
122,449
0
0
122,449
128,134
666,522
$
87,456
$
4,674,852
$
9,000
61
$
49,467
$
4,616,385
$
4,054,537
Table of Contents
Schedule 9 Net Academic Faculty Expenditure by
Account and Funding (Page 7)
Salaries and Wages
Special
Academic
Academic
Medicine:
General Operating
Dean's Office
General Faculty
Centre for the Advancement of Medicine
Anaesthetics
Anatomy
Biochemistry and Molecular Biology
Central Animal Care
Clinical Health Psychology
Community Health Sciences
Computer-Operating and Rentals
Continuing Medical Education
Educational Development
Family Practice Unit
Immunology
Internal Medicine
Microbiology
Obstetrics and Gynaecology
Ophthalmology
Otolaryngology
Pediatrics and Child Health
Pathology
Pharmacology and Therapeutics
Physiology
Psychiatry
Radiology
School of Medical Rehabilitation
Surgery
$
595,935
721,201
159,663
367,953
1,069,926
1,292,575
0
194,177
1,529,263
0
156,748
178,992
349,748
385,255
2,577,218
673,374
596,166
48,595
103,663
1,035,134
294,033
1,151,559
1,827,918
354,307
185,912
2,499,327
693,750
$
10,875
137,144
0
62,281
18,102
10,170
3,000
0
72,366
0
307,896
186,171
67,317
47,906
135,055
30,608
18,008
0
3,300
8,257
37,787
11,045
22,111
125,102
0
87,284
75,075
Staff
Benefits
Support
$
738,351
319,974
0
141,294
156,610
187,764
721,976
30,228
350,715
55,394
255,549
600,116
253,417
45,669
345,806
158,649
151,187
0
35,608
121,832
47,782
105,229
113,615
121,561
38,868
462,271
216,669
$
178,999
157,451
4,838
97,510
166,305
208,596
125,486
31,573
266,576
8,171
94,807
139,595
123,743
58,314
461,011
111,969
134,071
7,077
31,721
210,846
42,431
156,064
241,831
154,943
32,231
408,831
385,679
Payroll
Tax Levy
$
29,400
25,448
3,591
12,535
27,168
33,719
15,807
4,836
43,244
1,216
15,600
21,003
14,509
9,433
65,784
21,247
16,610
1,035
3,153
25,260
9,708
27,036
42,006
13,943
4,861
65,652
24,317
Total Operating
19,042,392
1,476,860
5,776,134
4,040,669
578,121
Research
Special Funds
2,731,807
312,392
10,128,567
1,076,535
7,420,056
3,851,829
2,056,125
530,406
327,066
90,869
Total Research & Special
3,044,199
11,205,102
11,271,885
2,586,531
417,935
$
22,086,591
62
$
12,681,962
$
17,048,019
$
6,627,200
$
996,056
Table of Contents
Deduct - Cost Recoveries
Supplies
and Expenses
$
$
1,083,192
557,569
32,135
24,132
141,913
31,695
440,189
31,241
278,446
7,203
423,798
445,964
587,751
183,177
94,544
147,299
11,198
3,035
28,882
57,840
378,578
90,732
127,099
18,898
81,928
1,597,020
192,774
Equipment
Alter.,Etc.
$
57,163
220,835
566
14,010
69,814
67,698
109,770
(157)
70,029
9,661
42,159
41,573
198,743
87,711
13,354
24,831
1,077
0
0
57,012
200,619
44,649
64,276
27,843
19,778
251,664
5,687
InterDepartmental
Income
Gross
Expenditure
$
2,693,915
2,139,622
200,793
719,715
1,649,838
1,832,217
1,416,228
291,898
2,610,639
81,645
1,296,557
1,613,414
1,595,228
817,465
3,692,772
1,167,977
928,317
59,742
206,327
1,516,181
1,010,938
1,586,314
2,438,856
816,597
363,578
5,372,049
1,593,951
$
0
127,325
0
0
24,519
16,276
839,068
0
72,292
0
22,863
0
0
0
0
0
0
0
0
0
0
0
22,791
0
0
0
0
Net Expenditure
Sales of
Goods &
Services
$
0
221,337
0
0
13,000
2,117
140,293
101,900
705,936
0
645
10,915
64,216
41,749
0
0
0
0
0
0
21,335
0
5,235
0
0
1,100
4,398
March 31,
2006
$
2,693,915
1,790,960
200,793
719,715
1,612,319
1,813,824
436,867
189,998
1,832,411
81,645
1,273,049
1,602,499
1,531,012
775,716
3,692,772
1,167,977
928,317
59,742
206,327
1,516,181
989,603
1,586,314
2,410,830
816,597
363,578
5,370,949
1,589,553
March 31,
2005
$
1,524,161
1,604,875
206,653
686,358
1,701,997
1,817,338
414,148
162,232
1,779,117
83,502
955,480
1,440,783
1,247,469
737,956
3,520,957
1,241,771
876,553
60,884
174,732
1,494,361
873,428
1,522,983
2,298,404
695,864
322,572
4,536,928
1,408,600
7,098,232
1,700,365
39,712,773
1,125,134
1,334,176
37,253,463
33,390,106
23,270,428
10,896,060
1,574,906
243,689
47,508,955
17,001,780
0
0
0
0
47,508,955
17,001,780
44,944,727
16,181,387
34,166,488
1,818,595
64,510,735
0
0
64,510,735
61,126,114
41,264,720
$
3,518,960
$
104,223,508
$
1,125,134
63
$
1,334,176
$
101,764,198
$
94,516,220
Table of Contents
Schedule 9 Net Academic Faculty Expenditure by
Account and Funding (Page 8)
Salaries and Wages
Special
Academic
Academic
Music:
General Operating
Director's Office
Sch. Of Music-course
$
Total Operating
2,171,833
0
$
177,295
0
Staff
Benefits
Support
$
268,413
0
$
338,089
0
Payroll
Tax Levy
$
56,401
0
2,171,833
177,295
268,413
338,089
56,401
Research
Special Funds
0
0
3,340
0
0
1,080
261
58
84
23
Total Research & Special
0
3,340
1,080
319
107
Nursing:
General Operating
Dean's Office
Special Nursing Program
Social Work-Aging
$
2,171,833
$
180,635
$
269,493
$
338,408
$
56,508
$
2,894,828
361,435
4,566
$
2,274,301
10,332
0
$
955,590
168,130
0
$
886,047
81,703
838
$
134,678
11,481
99
Total Operating
3,260,829
2,284,633
1,123,720
968,588
146,258
Research
Special Funds
362,532
20,769
155,651
2,000
108,412
4,719
46,008
1,694
8,483
541
Total Research & Special
383,301
157,651
113,131
47,702
9,024
$
3,644,130
66
$
2,442,284
$
1,236,851
$
1,016,290
$
155,282
Table of Contents
Net Expenditure
Deduct - Cost Recoveries
Supplies
and Expenses
$
768,098
436
Equipment
Alter.,Etc.
$
54,573
0
InterDepartmental
Income
Gross
Expenditure
$
3,834,702
436
$
0
0
Sales of
Goods &
Services
$
110,774
0
March 31,
2006
$
3,723,928
436
March 31,
2005
$
3,979,791
1,633
768,534
54,573
3,835,138
0
110,774
3,724,364
3,981,424
2,484
5,016
0
600
6,169
6,777
0
0
0
0
6,169
6,777
864
5,175
7,500
600
12,946
0
0
12,946
6,039
$
776,034
$
55,173
$
3,848,084
$
0
$
110,774
$
3,737,310
$
3,987,463
$
547,921
43,061
3,101
$
369,659
0
0
$
8,063,024
676,142
8,604
$
149,008
0
0
$
46,354
0
0
$
7,867,662
676,142
8,604
$
8,263,469
567,608
7,367
$
594,083
369,659
8,747,770
149,008
46,354
8,552,408
8,838,444
204,416
14,680
93,623
2,123
979,125
46,526
0
0
0
0
979,125
46,526
673,645
60,801
219,096
95,746
1,025,651
0
0
1,025,651
734,446
813,179
$
465,405
$
9,773,421
$
149,008
65
$
46,354
$
9,578,059
$
9,572,890
Table of Contents
Schedule 9 Net Academic Faculty Expenditure by
Account and Funding (Page 9)
Salaries and Wages
Special
Academic
Academic
Pharmacy:
General Operating
Dean's Office
$
Total Operating
1,676,022
$
41,191
Staff
Benefits
Support
$
308,361
$
275,653
Payroll
Tax Levy
$
43,769
1,676,022
41,191
308,361
275,653
43,769
Research
Special Funds
246,487
0
469,576
0
233,015
0
79,690
0
13,116
0
Total Research & Special
246,487
469,576
233,015
79,690
13,116
$
1,922,509
$
510,767
$
541,376
$
355,343
$
56,885
$
1,538,433
235,490
$
65,964
44,487
$
302,452
36,273
$
254,474
39,207
$
41,477
6,919
Physical Education and Recreation Studies
General Operating
Dean's Office
Sports Institute
Total Operating
1,773,923
110,451
338,725
293,681
48,396
Research
Special Funds
156,068
62,853
514,230
9,626
68,458
0
56,680
9,613
11,195
1,726
Total Research & Special
218,921
523,856
68,458
66,293
12,921
School of Art:
General Operating
Director's Office
$
1,992,844
$
634,307
$
407,183
$
359,974
$
61,317
$
1,760,536
$
21,735
$
352,205
$
293,037
$
45,812
Total Operating
Research
Special Funds
Total Research & Special
$
1,760,536
21,735
352,205
293,037
45,812
500
500
6,605
0
2,807
715
338
130
151
26
1,000
6,605
3,522
468
177
1,761,536
66
$
28,340
$
355,727
$
293,505
$
45,989
Table of Contents
Net Expenditure
Deduct - Cost Recoveries
Supplies
and Expenses
$
185,529
Equipment
Alter.,Etc.
$
45,882
InterDepartmental
Income
Gross
Expenditure
$
2,576,407
$
0
Sales of
Goods &
Services
$
0
March 31,
2006
$
2,576,407
March 31,
2005
$
2,512,446
185,529
45,882
2,576,407
0
0
2,576,407
2,512,446
390,877
0
101,283
0
1,534,044
0
0
0
0
0
1,534,044
0
1,070,515
673
390,877
101,283
1,534,044
0
0
1,534,044
1,071,188
$
576,406
$
147,165
$
4,110,451
$
0
$
0
$
4,110,451
$
3,583,634
$
117,505
15,545
$
367,544
10,320
$
2,687,849
388,241
$
0
0
$
7,738
23,740
$
2,680,111
364,501
$
2,548,694
388,151
133,050
377,864
3,076,090
0
31,478
3,044,612
2,936,845
295,585
252,460
56,182
124,840
1,158,398
461,118
0
0
0
0
1,158,398
461,118
896,249
424,338
548,045
181,022
1,619,516
0
0
1,619,516
1,320,587
$
681,095
$
558,886
$
4,695,606
$
0
$
31,478
$
4,664,128
$
4,257,432
$
197,847
$
55,013
$
2,726,185
$
2,430
$
31,955
$
2,691,800
$
2,533,734
$
197,847
55,013
2,726,185
0
2,430
31,955
2,691,800
2,533,734
22,757
4,237
258
1,011
33,416
6,619
0
0
0
0
33,416
6,619
18,637
18,356
26,994
1,269
40,035
0
0
40,035
36,993
224,841
$
56,282
$
2,766,220
$
2,430
67
$
31,955
$
2,731,835
$
2,570,727
Table of Contents
Schedule 9 Net Academic Faculty Expenditure by
Account and Funding (Page 10)
Salaries and Wages
Special
Academic
Academic
Science:
General Operating
Dean's Office
General Faculty
Applied Mathematics
Astronomy/Planetarium
Biological Sciences
Botany
Chemistry
Computer Science
Delta Research Station
Mathematics
Microbiology
Physics
Statistics
Zoology
$
Total Operating
166,056
60,398
0
4,146
89,256
1,087,323
1,878,554
2,768,603
575
3,193,429
1,075,221
1,987,737
1,321,297
1,739,676
$
5,164
392,058
15,914
7,924
87,037
53,638
183,540
154,849
3,112
145,729
63,654
92,292
55,448
75,344
Staff
Benefits
Support
$
782,703
332,676
0
55,194
105,462
180,792
535,924
374,214
175,024
183,477
126,369
321,025
54,833
362,227
$
151,501
58,998
2,986
9,540
34,084
176,282
346,947
428,782
24,597
439,253
179,258
316,350
186,461
290,382
Payroll
Tax Levy
$
20,840
9,264
343
1,456
5,767
28,409
55,856
70,850
3,845
75,223
27,139
51,867
30,768
47,187
15,372,271
1,335,703
3,589,920
2,645,421
428,814
Research
Special Funds
268,308
3,000
2,899,505
26,232
458,350
102
208,409
320
37,939
172
Total Research & Special
271,308
2,925,737
458,452
208,729
38,111
$
15,643,579
68
$
4,261,440
$
4,048,372
$
2,854,150
$
466,925
Table of Contents
Deduct - Cost Recoveries
Supplies
and Expenses
$
$
63,776
261,158
1,941
8,146
40,537
75,780
421,231
147,152
80,291
126,069
129,019
97,631
83,750
174,808
Equipment
Alter.,Etc.
$
233,402
246,034
3,458
1,400
14,041
27,798
87,989
91,937
17,487
21,442
69,991
109,273
32,400
97,221
InterDepartmental
Income
Gross
Expenditure
$
1,423,442
1,360,586
24,642
87,806
376,184
1,630,022
3,510,041
4,036,387
304,931
4,184,622
1,670,651
2,976,175
1,764,957
2,786,845
$
0
46,875
0
0
0
1,271
258,592
0
51,394
0
0
28,420
5,990
55,901
Net Expenditure
Sales of
Goods &
Services
$
0
192,218
5,540
332
0
10,292
22,385
0
76,234
13,050
0
0
2,634
744
March 31,
2006
$
1,423,442
1,121,493
19,102
87,474
376,184
1,618,459
3,229,064
4,036,387
177,303
4,171,572
1,670,651
2,947,755
1,756,333
2,730,200
March 31,
2005
$
1,316,072
1,470,176
50,471
88,418
363,136
1,621,491
3,301,670
3,688,094
148,823
4,144,214
1,609,566
2,905,496
1,629,273
2,637,022
1,711,289
1,053,873
26,137,291
448,443
323,429
25,365,419
24,973,922
2,378,496
37,868
982,177
2,298
7,233,184
69,992
0
0
0
0
7,233,184
69,992
7,860,565
386,450
2,416,364
984,475
7,303,176
0
0
7,303,176
8,247,015
4,127,653
$
2,038,348
$
33,440,467
$
448,443
69
$
323,429
$
32,668,595
$
33,220,937
Table of Contents
Schedule 9 Net Academic Faculty Expenditure by
Account and Funding (Page 11)
Salaries and Wages
Special
Academic
Academic
Social Work:
General Operating
Dean's Office
Elizabeth Hill Counselling Centre
WEC Access
Northern Social Work
$
Total Operating
2,129,536
97,938
791,350
429,718
$
29,392
28,914
47,253
7,623
Staff
Benefits
Support
$
400,201
120,818
123,547
159,839
$
339,065
38,485
126,275
87,708
Payroll
Tax Levy
$
55,214
5,386
20,745
12,919
3,448,542
113,182
804,405
591,533
94,264
Research
Special Funds
137,508
9,999
46,673
33,317
42,202
80,413
12,253
14,267
2,440
2,635
Total Research & Special
147,507
79,990
122,615
26,520
5,075
University 1
General Operating
Director's Office
$
3,596,049
$
193,172
$
927,020
$
618,053
$
99,339
$
308,525
$
95,626
$
519,145
$
136,017
$
19,955
Total Operating
308,525
95,626
519,145
136,017
19,955
Research
Special Funds
0
0
0
0
0
0
0
0
0
0
Total Research & Special
0
0
0
0
0
$
308,525
70
$
95,626
$
519,145
$
136,017
$
19,955
Table of Contents
Net Expenditure
Deduct - Cost Recoveries
Supplies
and Expenses
$
194,571
12,532
186,696
127,454
Equipment
Alter.,Etc.
$
62,582
41,985
65,738
96,457
InterDepartmental
Income
Gross
Expenditure
$
3,210,561
346,058
1,361,604
921,718
$
113,011
3,714
0
0
Sales of
Goods &
Services
$
13,224
19,982
0
40,103
March 31,
2006
$
3,084,326
322,362
1,361,604
881,615
March 31,
2005
$
3,144,136
195,411
1,155,403
922,888
521,253
266,762
5,839,941
116,725
73,309
5,649,907
5,417,838
325,610
47,897
2,808
84,078
569,494
272,606
0
0
0
0
569,494
272,606
567,772
214,000
373,507
86,886
842,100
0
0
842,100
781,772
$
894,760
$
353,648
$
6,682,041
$
116,725
$
73,309
$
6,492,007
$
6,199,610
$
158,114
$
93,389
$
1,330,771
$
4,225
$
9,235
$
1,317,311
$
981,041
$
158,114
93,389
1,330,771
4,225
9,235
1,317,311
981,041
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
158,114
$
93,389
$
1,330,771
$
4,225
71
$
9,235
$
1,317,311
$
981,041
Table of Contents
Schedule 9 Grand Total of Net Academic
Faculty Expenditure by Account
and Funding (Page 12)
Salaries and Wages
Special
Academic
Academic
Total Academic:
General Operating
$
Total Operating
117,846,960
$
10,442,725
Staff
Benefits
Support
$
35,495,482
$
22,440,549
Payroll
Tax Levy
$
3,525,869
117,846,960
10,442,725
35,495,482
22,440,549
3,525,869
Research
Special Funds
5,097,886
573,846
26,298,467
1,255,616
10,754,312
4,226,574
3,196,426
612,813
542,820
105,219
Total Research & Special
5,671,732
27,554,083
14,980,886
3,809,239
648,039
Reconciliation to Statement of
Operations and Changes in Fund Balances
Total Operating
$
123,518,692
$
37,996,808
$
50,476,368
$
26,249,788
$
4,173,908
$
117,846,960
$
10,442,725
$
35,495,482
$
22,440,549
$
3,525,869
Less:
Capital Equipment & Betterments
Expensed
Add:
Sales of Goods & Services
0
0
0
0
0
117,846,960
10,442,725
35,495,482
22,440,549
3,525,869
Total Research
Total Special
5,097,886
573,846
26,298,467
1,255,616
10,754,312
4,226,574
3,196,426
612,813
542,820
105,219
Total Research & Special
Less:
Capital Equipment & Betterments
Expensed
5,671,732
27,554,083
14,980,886
3,809,239
648,039
0
0
0
0
0
$
5,671,732
72
$
27,554,083
$
14,980,886
$
3,809,239
$
648,039
Table of Contents
Deduct - Cost Recoveries
Supplies
and Expenses
$
25,920,138
Equipment
Alter.,Etc.
$
8,047,823
InterDepartmental
Income
Gross
Expenditure
$
223,719,546
$
2,566,073
Net Expenditure
Sales of
Goods &
Services
$
7,839,145
March 31,
2006
$
213,314,328
March 31,
2005
$
202,818,244
25,920,138
8,047,823
223,719,546
2,566,073
7,839,145
213,314,328
202,818,244
37,465,305
12,141,402
7,290,056
526,403
90,645,273
19,441,873
0
0
0
0
90,645,273
19,441,873
83,177,714
19,042,170
49,606,707
7,816,459
110,087,145
0
0
110,087,145
102,219,884
$
75,526,845
$
15,864,282
$
333,806,691
$
2,566,073
$
7,839,145
$
323,401,473
$
305,038,128
$
25,920,138
$
8,047,823
$
223,719,546
$
(2,566,073)
$
(7,839,145)
$
213,314,328
$
202,818,244
0
(7,358,240)
0
(7,358,240)
(5,769,537)
7,839,145
7,839,145
7,744,673
0
213,795,233
204,793,380
689,583
216,361,306
37,465,305
12,141,402
7,290,056
526,403
90,645,273
19,441,873
90,645,273
19,441,873
83,177,714
19,042,170
49,606,707
7,816,459
110,087,145
110,087,145
102,219,884
49,606,707
(5,816,811)
$
1,999,648
(2,566,073)
0
25,920,138
0
$
(7,358,240)
(5,816,811)
$
(5,816,811)
104,270,334
$
73
104,270,334
(3,738,371)
$
98,481,513
Table of Contents
Schedule10 Net Other Academic Expenditure by
Account and Funding (Page 1)
Salaries and Wages
Special
Academic
Academic
Information Systems & Technology;
General Operating
Communication Systems
Computer Centre
Administrative Data Centre
Computer Equipment
System Development & Renewal
IST-UMINFO
$
0
0
0
0
0
0
$
0
0
0
0
0
0
Staff
Benefits
Support
$
1,905,495
3,529,428
2,839,078
0
0
104,074
$
310,130
536,826
428,005
0
0
15,679
Payroll
Tax Levy
$
41,676
77,234
62,365
0
0
2,301
Total Operating
0
0
8,378,075
1,290,640
183,576
Research
Special Funds
0
0
0
0
0
0
0
0
0
0
Total Research & Special
0
0
0
0
0
Institutes, Centres and Specialized
Academic Units:
General Operating
Centre For Aging
Richardson Centre
Centre For Higher Education
RESOLVE
Mosaic
Prairie Theater Exchange
St.Boniface College
University of Manitoba Press
$
0
$
0
$
8,378,075
$
1,290,640
$
183,576
$
4,625
0
72,243
0
5,570
0
0
375
$
11,793
0
53,521
60,046
8,646
0
0
3,693
$
143,235
0
424,879
44,344
135,618
0
0
159,959
$
24,377
0
78,435
10,668
20,265
0
0
26,871
$
3,390
0
11,846
1,450
3,079
0
0
3,582
Total Operating
82,813
137,699
908,035
160,616
23,347
Research
Special Funds
0
0
178,888
0
136,220
0
26,147
0
5,886
0
Total Research & Special
0
178,888
136,220
26,147
5,887
$
82,813
74
$
316,587
$
1,044,255
$
186,763
$
29,234
Table of Contents
Net Expenditure
Deduct - Cost Recoveries
Supplies
and Expenses
$
165,760
67,872
17,467
752,306
0
4,898
Equipment
Alter.,Etc.
$
212,734
1,076,247
0
4,922,919
0
7,089
InterDepartmental
Income
Gross
Expenditure
$
2,635,795
5,287,607
3,346,915
5,675,225
0
134,041
$
3,049,818
205,134
154,436
7,775
0
0
Sales of
Goods &
Services
$
247,907
72,133
0
66,866
0
0
March 31,
2006
$
(661,930)
5,010,340
3,192,479
5,600,584
0
134,041
March 31,
2005
$
(717,867)
4,546,046
3,427,986
5,036,758
(13,191)
232,053
1,008,303
6,218,989
17,079,583
3,417,163
386,906
13,275,514
12,511,785
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$
1,008,303
$
6,218,989
$
17,079,583
$
3,417,163
$
386,906
$
13,275,514
$
12,511,785
$
52,081
82,170
753,088
2,782
62,767
3,900
47,230
149,802
$
6,259
1,989
37,865
1,900
254
0
0
4,292
$
245,760
84,159
1,431,877
121,190
236,199
3,900
47,230
348,574
$
17,649
0
76,156
100,892
0
0
0
0
$
22,925
0
856,792
9,204
64,257
0
0
233,160
$
205,186
84,159
498,929
11,094
171,942
3,900
47,230
115,414
$
188,369
0
523,978
4,518
138,782
6,000
44,084
101,018
$
1,153,820
52,559
2,518,889
194,697
1,186,338
1,137,854
1,006,749
302,903
15,323
2,529
0
652,573
15,323
0
0
0
0
652,573
15,323
692,414
11,332
318,226
2,529
667,897
0
0
667,897
703,746
1,472,046
$
55,088
$
3,186,786
$
194,697
75
$
1,186,338
$
1,805,750
$
1,710,495
Table of Contents
Schedule 10 Net Other Academic Expenditure by
Account and Funding (Page 2)
Salaries and Wages
Special
Academic
Academic
Research Development:
General Operating
$
Total Operating
5,834
$
109,620
Staff
Benefits
Support
$
256,870
$
45,975
Payroll
Tax Levy
$
7,055
5,834
109,620
256,870
45,975
7,055
Research
Special Funds
0
0
0
0
0
0
0
0
0
0
Total Research & Special
0
0
0
0
0
5,834
109,620
256,870
45,975
7,055
Staff Development Program:
General Operating
$
12,881
$
12,881
Total Other Academic:
General Operating
$
Total Operating
101,528
2,007
$
2,007
$
249,326
49,634
$
49,634
$
9,592,614
358
$
358
$
1,497,589
22
22
$
214,000
101,528
249,326
9,592,614
1,497,589
214,000
Research
Special Funds
0
0
178,888
0
136,220
0
26,147
0
5,886
0
Total Research & Special
0
178,888
136,220
26,147
5,887
Reconciliation to Statement of
Operations and Changes in Fund Balances
Total Operating
$
101,528
$
428,214
$
9,728,834
$
1,523,736
$
219,887
$
101,528
$
249,326
$
9,592,614
$
1,497,589
$
214,000
Less:
Capital Equipment & Betterments
Expensed
Add:
Sales of Goods & Services
Total Research
Total Special
Less:
Capital Equipment & Betterments
Expensed
$
0
0
0
0
0
101,528
249,326
9,592,614
1,497,589
214,000
0
0
178,888
0
136,220
0
26,147
0
5,886
0
0
178,888
136,220
26,147
5,887
0
0
0
0
0
0
76
$
178,888
$
136,220
$
26,147
$
5,887
Table of Contents
Deduct - Cost Recoveries
Supplies
and Expenses
$
$
1,505,130
Equipment
Alter.,Etc.
$
$
2,111,702
$
0
Sales of
Goods &
Services
$
2,728,501
1,505,130
181,218
2,111,702
0
2,728,501
0
178,000
0
0
0
178,000
0
0
178,000
0
178,000
1,683,130
181,218
2,289,702
188,931
$
188,931
$
181,218
InterDepartmental
Income
Gross
Expenditure
Net Expenditure
3,856,184
6,059
$
6,059
$
6,458,825
0
259,892
$
$
21,970,066
0
3,856,184
6,458,825
21,970,066
302,988
193,323
2,529
0
652,658
193,323
496,311
2,529
845,982
(616,799)
$
258,663
258,663
0
0
0
178,000
0
118,000
0
0
178,000
118,000
0
2,728,501
(438,799)
376,663
$
0
$
$
March 31,
2005
(616,799)
0
259,892
March 31,
2006
3,611,860
0
$
0
$
3,611,860
4,301,745
$
259,892
$
4,301,745
0
259,892
0
14,056,461
0
276,190
276,190
$
14,053,387
0
14,056,461
14,053,387
652,658
193,323
692,414
11,332
845,982
703,746
$
4,352,495
$
6,461,354
$
22,816,048
$
3,611,860
$
4,301,745
$
14,902,442
$
14,757,133
$
3,856,184
$
6,458,825
$
21,970,066
$
(3,611,860)
$
(4,301,745)
$
14,056,461
$
14,053,387
0
(1,764,926)
(2,321,872)
4,301,745
4,301,745
2,918,718
0
16,593,280
14,650,233
4,693,899
20,205,140
302,988
193,323
2,529
0
652,658
193,323
652,658
193,323
692,414
129,332
496,311
2,529
845,982
845,982
821,746
496,311
(1,711)
$
818
(3,611,860)
(1,764,926)
3,856,184
0
$
(1,764,926)
(1,711)
$
(1,711)
844,271
$
77
844,271
(7,074)
$
814,672
Table of Contents
Schedule 11 Net Library Expenditure by
Account and Funding
Salaries and Wages
Special
Academic
Academic
Libraries:
General Operating
Elizabeth Dafoe Library
Agriculture Library
Architecture and Fine Arts Library
Dental Library
Education Library
Engineering Library
Law Library
Management Library
Medical Library
Music Library
Science Library
St. John's College Library
St. Paul's College Library
$
Total Operating
2,475,779
70,280
250,060
0
59,622
87,562
235,977
204,706
1,011,723
0
371,998
39,137
44,520
$
0
0
0
0
0
0
0
0
0
0
0
0
0
Staff
Benefits
Support
$
3,382,790
55,438
323,976
0
96,984
101,589
262,943
203,806
1,136,978
0
329,474
87,487
101,880
$
905,570
18,543
90,421
0
25,513
29,281
73,965
54,031
340,198
0
104,416
20,167
22,564
Payroll
Tax Levy
$
127,444
2,725
12,407
0
3,404
4,105
10,829
8,858
46,674
0
15,212
2,759
3,203
4,851,364
0
6,083,345
1,684,669
237,620
Research
Special Funds
12,502
3,909
0
0
24,223
495
2,804
315
771
94
Total Research & Special
16,411
0
24,718
3,119
865
Reconciliation to Statement of
Operations and Changes in Fund Balances
Total Operating
$
4,867,775
$
0
$
6,108,063
$
1,687,788
$
238,485
$
4,851,364
$
0
$
6,083,345
$
1,684,669
$
237,620
$
4,851,364
$
0
$
6,083,345
$
1,684,669
$
237,620
Less:
Capital Equipment & Betterments
Expensed
Books & Periodicals Expensed
Add:
Sales of Goods & Services
Total Research
Total Special
12,502
3,909
Less:
Capital Equipment & Betterments
Expensed
Books & Periodicals Expensed
0
0
0
0
$
0
78
0
0
$
0
$
24,223
495
2,804
315
771
94
24,718
3,119
865
0
0
0
0
0
0
24,718
$
3,119
$
865
Table of Contents
Net Expenditure
Deduct - Cost Recoveries
Supplies
and Expenses
$
6,006,611
59,395
123,042
3,634
95,425
253,067
759,600
182,605
1,068,896
40,013
449,401
53,720
77,906
Equipment
Alter.,Etc.
$
509,463
40
795
0
146
303
1,528
0
39,563
0
1,338
0
4,794
InterDepartmental
Income
Gross
Expenditure
$
13,407,657
206,421
800,701
3,634
281,094
475,907
1,344,842
654,006
3,644,032
40,013
1,271,839
203,270
254,867
$
4,148
0
0
0
0
0
483
0
1,808
0
0
0
0
Sales of
Goods &
Services
$
427,501
0
0
0
0
0
3,616
0
86,687
0
0
0
0
March 31,
2006
$
12,976,008
206,421
800,701
3,634
281,094
475,907
1,340,743
654,006
3,555,537
40,013
1,271,839
203,270
254,867
March 31,
2005
$
12,440,557
188,321
824,473
1,422
235,513
440,643
1,264,708
619,540
3,198,422
27,121
1,183,240
185,760
241,293
9,173,315
557,970
22,588,283
0
6,439
517,804
22,064,040
20,851,013
73,893
3,129
9,115
2,021
123,308
9,963
0
0
0
0
123,308
9,963
88,401
18,988
77,022
11,136
133,271
0
0
133,271
107,389
$
9,250,337
$
569,106
$
22,721,554
$
6,439
$
517,804
$
22,197,311
$
20,958,402
$
9,173,315
$
557,970
$
22,588,283
$
(6,439)
$
(517,804)
$
22,064,040
$
20,851,013
(420,361)
(420,361)
(7,955,789)
(7,955,789)
(420,361)
(7,955,789)
517,804
$
1,217,526
$
$
14,212,133
$
(6,439)
517,804
$
14,205,694
586,233
$
13,506,253
73,893
3,129
9,115
2,021
123,308
9,963
123,308
9,963
88,401
18,988
77,022
11,136
116,860
133,271
107,389
0
0
$
137,609
(285,507)
(7,645,486)
77,022
(7,080)
0
$
4,056
(7,080)
0
$
(7,080)
0
109,780
$
79
126,191
(4,602)
0
$
102,787
Table of Contents
Schedule 12 Net Student Affairs Expenditure by
Account and Funding
Salaries and Wages
Special
Academic
Academic
General Operating
Aboriginal Student Centre
Alumni Association
Enrolment Services
Chaplain's Office
Convocation
Student Counselling & Career Centre
English Language Centre
Financial Aid and Awards
Housing and Student life
International Centre for Students
Parent's Programs
Playcare Centre
Recreation and Athletics
Special Programming
Registrar's Office
U.M.S.U. Special Projects
University Health Services
$
Total Operating
0
0
0
0
0
501,786
344,431
0
0
0
0
0
779,242
0
0
0
0
$
0
0
0
0
0
51,921
456,477
11,000
0
3,110
0
0
907,282
312,001
0
0
0
Staff
Benefits
Support
$
187,460
75,831
1,079,547
0
74,854
151,501
162,823
207,145
39,771
380,394
0
114,255
2,031,003
1,204,219
1,229,022
0
535,730
$
26,945
11,745
170,474
0
10,214
101,412
134,802
31,334
6,445
56,894
0
16,831
479,796
203,924
193,495
0
75,328
Payroll
Tax Levy
$
4,035
1,665
23,531
0
1,624
15,221
20,753
4,501
888
8,350
0
2,565
80,642
31,080
26,895
0
11,738
1,625,459
1,741,791
7,473,555
1,519,639
233,488
Research
Special Funds
0
0
527,506
2,735
0
838
0
241
0
76
Total Research & Special
0
530,241
838
241
76
$
Reconciliation to Statement of
Operations and Changes in Fund Balances
Total Operating
Less:
Capital Equipment & Betterments
Expensed
1,625,459
$
2,272,032
$
7,474,393
$
1,519,880
$
233,564
1,625,459
1,741,791
7,473,555
1,519,639
233,488
0
0
0
0
0
1,625,459
1,741,791
7,473,555
1,519,639
233,488
0
0
527,506
2,735
0
838
0
241
0
76
530,241
838
241
76
0
0
0
0
Add:
Sales of Goods & Services
Total Research
Total Special
Less:
Capital Equipment & Betterments
Expensed
0
$
0
80
$
530,241
$
838
$
241
$
76
Table of Contents
Net Expenditure
Deduct - Cost Recoveries
Supplies
and Expenses
$
$
60,060
539,204
226,069
2,171
152,193
48,611
409,677
158,431
14,852
68,279
20,326
8,825
1,487,932
391,490
327,309
9,000
67,142
Equipment
Alter.,Etc.
$
7,436
0
80,929
0
66,333
4,253
100,647
4,863
0
11,815
0
15,792
260,990
27,791
27,738
0
14,379
InterDepartmental
Income
Gross
Expenditure
$
285,936
628,445
1,580,550
2,171
305,218
874,705
1,629,610
417,274
61,956
528,842
20,326
158,268
6,026,887
2,170,505
1,804,459
9,000
704,317
$
0
0
0
0
0
0
2,360
0
0
0
0
0
38,909
710
46,872
0
0
Sales of
Goods &
Services
$
0
0
0
0
0
10,147
302,026
0
0
14,591
0
30,540
4,307,293
88,653
0
0
450,496
March 31,
2006
$
$
268,053
601,420
1,556,629
3,381
263,979
890,634
1,285,664
330,986
142,005
361,526
19,831
112,734
1,630,694
1,687,913
1,561,887
9,000
301,238
3,991,571
622,966
17,208,469
88,851
5,203,746
11,915,872
11,027,574
0
1,255
177,411
0
4,418
528,761
185,719
0
0
0
0
528,761
185,719
563,631
303,817
178,666
4,418
714,480
0
0
714,480
867,448
4,170,237
$
3,991,571
627,384
$
622,966
0
17,922,949
17,208,469
(212,131)
$
88,851
(88,851)
(212,131)
0
$
5,203,746
$
(5,203,746)
12,630,352
$
11,915,872
0
(359,241)
5,203,746
5,202,687
16,907,487
15,871,020
3,991,571
410,835
16,996,338
1,255
177,411
0
4,418
528,761
185,719
528,761
185,719
563,631
303,817
178,666
4,418
714,480
714,480
867,448
0
0
0
0
0
178,666
$
4,418
$
(88,851)
11,895,022
11,027,574
(212,131)
5,203,746
$
285,936
628,445
1,580,550
2,171
305,218
864,558
1,325,224
417,274
61,956
514,251
20,326
127,728
1,680,685
2,081,142
1,757,587
9,000
253,821
March 31,
2005
714,480
$
81
714,480
$
867,448
Table of Contents
Schedule 13 Net Administration Expenditure by
Account and Funding
Salaries and Wages
Special
Academic
Academic
General Operating
President's Office
Audit Services
Financial Services
Treasury Services
Government Relations
Human Resources
Institutional Analysis
University Accessibility
International Relations
Legal Services
Office Machine Services
Ombudsman
Development and Advancement Services
Public Affairs
Staff Benefits Office
University Centre Management
University Secretariat
Visitor Information Centre
$
Total Operating
1,329,249
0
0
0
18,370
0
0
0
3,750
0
0
0
0
0
0
0
0
0
$
31,078
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Staff
Benefits
Support
$
3,284,132
234,735
3,912,101
169,566
146,556
3,120,681
450,360
136,134
154,924
219,366
0
77,225
1,528,488
520,450
612,408
479,778
340,495
26,081
$
628,706
35,400
595,705
23,320
22,716
429,234
67,858
18,582
26,967
29,447
0
12,824
236,673
65,693
97,850
69,771
48,576
2,798
Payroll
Tax Levy
$
101,129
5,151
85,400
3,716
3,598
67,156
9,869
2,737
3,464
4,787
0
1,694
33,313
9,586
13,407
10,392
6,959
565
1,351,369
31,078
15,413,480
2,412,120
362,923
Research
Special Funds
69,769
0
45,781
0
163,320
0
20,195
0
3,139
0
Total Research & Special
69,769
45,781
163,320
20,195
3,139
Reconciliation to Statement of
Operations and Changes in Fund Balances
Total Operating
$
1,421,138
$
76,859
$
15,576,800
$
2,432,315
$
366,062
$
1,351,369
$
31,078
$
15,413,480
$
2,412,120
$
362,923
Less:
Capital Equipment & Betterments
Expensed
0
0
0
0
0
1,351,369
31,078
15,413,480
2,412,120
362,923
69,769
0
45,781
0
163,320
0
20,195
0
3,139
0
69,769
45,781
163,320
20,195
3,139
0
0
0
0
0
Add:
Sales of Goods & Services
Total Research
Total Special
Less:
Capital Equipment & Betterments
Expensed
$
69,769
82
$
45,781
$
163,320
$
20,195
$
3,139
Table of Contents
Net Expenditure
Deduct - Cost Recoveries
Supplies
and Expenses
$
1,001,313
24,450
218,182
14,417
25,659
742,510
28,828
23,833
138,179
349,637
752
6,729
421,653
683,741
149,577
391,199
64,340
0
Equipment
Alter.,Etc.
$
408,776
7,121
84,672
464
378
144,985
661
1,806
5,246
5,598
1,933
26
886
3,090
14,316
69,827
20,773
0
InterDepartmental
Income
Gross
Expenditure
$
6,784,383
306,857
4,896,060
211,483
217,277
4,504,566
557,576
183,092
332,530
608,835
2,685
98,498
2,221,013
1,282,560
887,558
1,020,967
481,143
29,444
$
225,716
0
15,516
0
0
312,843
0
0
0
0
0
0
0
199,420
0
0
0
0
Sales of
Goods &
Services
$
35,915
0
15,996
0
0
12,286
0
0
0
0
0
0
0
1,349
497,011
677,647
0
0
March 31,
2006
$
6,522,752
306,857
4,864,548
211,483
217,277
4,179,437
557,576
183,092
332,530
608,835
2,685
98,498
2,221,013
1,081,791
390,547
343,320
481,143
29,444
March 31,
2005
$
6,242,024
245,948
4,137,370
197,674
205,789
3,580,900
527,661
182,016
268,976
690,902
(11,542)
86,653
1,488,542
997,124
446,175
304,085
462,795
31,355
4,284,999
770,558
24,626,527
753,495
1,240,204
22,632,828
20,084,447
1,557,345
43,646
627,263
(502)
2,486,812
43,144
0
0
0
0
2,486,812
43,144
1,843,201
240,412
1,600,991
626,761
2,529,956
0
0
2,529,956
2,083,613
$
5,885,990
$
1,397,319
$
0
27,156,483
$
753,495
$
1,240,204
$
0
25,162,784
$
0
22,168,060
$
4,284,999
$
770,558
$
24,626,527
$
(753,495)
$
(1,240,204)
$
22,632,828
$
20,084,447
0
(496,833)
(496,833)
1,240,204
1,240,204
1,272,139
0
23,376,199
20,950,887
273,725
24,129,694
1,557,345
43,646
627,263
(502)
2,486,812
43,144
2,486,812
43,144
1,843,201
240,412
1,600,991
626,761
2,529,956
2,529,956
2,083,613
1,600,991
(3,363)
$
623,398
(753,495)
(405,699)
4,284,999
0
$
(496,833)
(3,363)
$
2,526,593
(3,363)
$
0
83
$
0
$
2,526,593
(43,117)
$
2,040,496
Table of Contents
Schedule 14 Net Physical Plant Expenditure by
Account and Funding
Salaries and Wages
Special
Academic
Academic
General Operating
Insurance
Physical Plant
Security
Utilities:
Fuel-Fort Garry
Fuel-Bannatyne
Light, Power and Water
Telephone
Glenlea/Carmen
Vehicle Fleet
Waste Management
Worker's Compensation
Auto Fleet Repl-Re. Prov.
$
0
(804)
45
$
0
0
0
0
0
0
0
0
Total Operating
(759)
0
0
0
Staff
Benefits
Support
$
0
13,959,563
1,551,048
$
0
2,361,003
230,107
Payroll
Tax Levy
$
0
305,501
32,853
0
0
0
0
0
0
0
0
0
0
0
0
0
0
52,987
11,789
0
0
0
0
0
0
8,340
1,373
0
0
0
0
0
0
1,159
234
0
15,575,387
2,600,823
339,747
Research
Special Funds
0
0
0
0
0
0
0
0
0
0
Total Research & Special
0
0
0
0
0
Reconciliation to Statement of
Operations and Changes in Fund Balances
Total Operating
$
(759)
$
0
$
15,575,387
$
2,600,823
$
339,747
$
(759)
$
0
$
15,575,387
$
2,600,823
$
339,747
Less:
Capital Equipment & Betterments
Expensed
0
0
0
0
0
0
15,575,387
2,600,823
339,747
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Add:
Sales of Goods & Services
(759)
Total Research
Total Special
Less:
Capital Equipment & Betterments
Expensed
$
0
84
$
0
$
0
$
0
$
0
Table of Contents
Net Expenditure
Deduct - Cost Recoveries
Supplies
and Expenses
$
1,576,986
1,346,307
96,303
Equipment
Alter.,Etc.
$
10,296
7,243,075
83,707
InterDepartmental
Income
Gross
Expenditure
$
1,587,282
25,214,645
1,994,063
$
0
4,028,304
748,377
Sales of
Goods &
Services
$
0
495,301
2,569
March 31,
2006
$
1,587,282
20,691,040
1,243,117
March 31,
2005
$
4,001,961
1,801,465
4,416,015
1,317,621
133,214
(37,141)
1,745
561,957
0
1,590,873
19,664,756
1,153,274
5,892,174
1,877,450
5,467,325
1,317,621
133,214
4,375
9,457
658,989
0
144,072
0
0
0
36,962
16,496
0
5,892,174
2,021,522
5,467,325
1,317,621
133,214
41,337
88,439
672,385
0
796,108
188,311
625,562
0
0
77,468
0
0
1,094,105
31,746
425,748
0
0
1,010
86,694
110,428
3,921,846
1,771,576
3,819,373
1,426,174
113,035
(43,825)
(16,709)
427,150
0
18,380,201
7,534,608
44,430,007
6,464,130
2,247,601
35,718,276
0
7,452
0
0
0
7,452
0
0
0
0
0
7,452
0
(2,012)
7,452
0
7,452
0
0
7,452
(2,012)
33,827,523
$
18,387,653
$
7,534,608
$
44,437,459
$
6,464,130
$
2,247,601
$
35,725,728
$
33,825,511
$
18,380,201
$
7,534,608
$
44,430,007
$
(6,464,130)
$
(2,247,601)
$
35,718,276
$
33,827,523
(3,286,417)
(3,286,417)
2,247,601
$
18,380,201
4,248,191
41,143,590
0
7,452
0
0
0
7,452
7,452
0
7,452
0
0
0
7,452
$
0
$
7,452
(6,464,130)
0
0
(3,286,417)
(3,653,201)
2,247,601
2,176,281
34,679,460
32,350,603
0
7,452
0
(2,012)
7,452
(2,012)
0
$
0
85
$
0
$
7,452
0
$
(2,012)
Table of Contents
Schedule 15 Net General Expenditure by
Account and Funding
Salaries and Wages
Special
Academic
Academic
General Operating
Audit Fees/Memberships
Bad Debt
Campus Beautification
Campus Planning Group
Access Copyright Licence Fees
Change in Vacation Pay Liability
Employee Assistance Plan
Exchange & Bank Charges
Handicapped Transport
Miscellaneous
Outreach Programs
President's Knight Fund
Retiring Allowances
Brodie Centre
Executive Searches
Supplementary Health & Dental
Supplementary Pensions
Shuttle Bus
United Way
Transfers To Other Institutes
$
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$
0
0
0
0
0
0
0
0
0
0
7,005
0
0
0
0
0
0
0
0
0
Staff
Benefits
Support
$
0
0
0
0
0
0
0
0
0
0
4,247
0
0
0
0
0
0
0
0
0
$
0
0
0
0
0
0
0
0
0
0
826
0
0
0
0
1,507,505
871,200
0
0
0
Payroll
Tax Levy
$
0
0
0
0
0
0
0
0
0
0
242
0
0
0
0
0
0
0
0
0
Total Operating
0
7,005
4,247
2,379,531
242
Research
Special Funds
0
0
0
0
0
2,573
0
0
0
0
Total Research & Special
0
0
2,573
0
0
Reconciliation to Statement of
Operations and Changes in Fund Balances
Total Operating
$
0
$
7,005
$
6,820
$
2,379,531
$
242
$
0
$
7,005
$
4,247
$
2,379,531
$
242
Less:
Capital Equipment & Betterments
Expensed
0
0
0
0
0
0
7,005
4,247
2,379,531
242
0
0
0
0
0
2,573
0
0
0
0
0
0
2,573
0
0
0
0
0
0
0
Add:
Sales of Goods & Services
Total Research
Total Special
Less:
Capital Equipment & Betterments
Expensed
$
0
86
$
0
$
2,573
$
0
$
0
Table of Contents
Net Expenditure
Deduct - Cost Recoveries
Supplies
and Expenses
$
259,705
528
3,435
0
43,512
754,479
225,309
(139,704)
40
159,960
7,905
24,148
0
0
3,625
0
0
211,516
5,718
541,081
Equipment
Alter.,Etc.
$
2,101,257
0
0
0
0
58,952
0
0
0
2,815
0
2,962
0
0
0
0
0
0
1,171
51
0
InterDepartmental
Income
Gross
Expenditure
$
65,951
259,705
528
3,435
0
102,464
754,479
225,309
(139,704)
2,855
159,960
23,187
24,148
0
0
3,625
1,507,505
871,200
212,687
5,769
541,081
$
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4,558,233
0
Sales of
Goods &
Services
$
0
0
0
0
0
0
0
0
0
0
0
0
1,689
2,825
0
0
435,309
0
0
0
0
439,823
March 31,
2006
$
259,705
528
3,435
0
102,464
754,479
225,309
(139,704)
2,855
159,960
23,187
24,148
(1,689)
(2,825)
3,625
1,507,505
435,891
212,687
5,769
541,081
March 31,
2005
$
4,118,410
0
340,240
84,388
2,033
14,750
222,280
808,898
205,875
495,745
2,966
144,732
24,187
30,369
(2,106)
(2,485)
0
1,546,593
460,341
209,690
5,514
537,113
5,131,123
0
0
(10,113)
0
0
0
(7,540)
0
0
0
0
0
(7,540)
0
(4,206)
(10,113)
0
(7,540)
0
0
(7,540)
(4,206)
$
2,091,144
$
65,951
$
4,550,693
$
0
$
439,823
$
4,110,870
$
5,126,917
$
2,101,257
$
65,951
$
4,558,233
$
0
$
(439,823)
$
4,118,410
$
5,131,123
0
(3,870)
2,101,257
62,081
(3,870)
4,554,363
0
(12,849)
439,823
439,823
466,484
0
4,554,363
5,584,758
0
(10,113)
0
0
0
(7,540)
0
(7,540)
0
(4,206)
(10,113)
0
(7,540)
(7,540)
(4,206)
0
$
(3,870)
(10,113)
0
$
0
0
$
(7,540)
0
$
0
87
$
0
$
(7,540)
0
$
(4,206)
Table of Contents
Schedule 16 Grand Total of Net General Expenditure
by Account and Funding
(Total Schedules 9 to 15)
Salaries and Wages
Special
Academic
Academic
General Operating
$
Total Operating
125,775,921
$
12,471,925
Staff
Benefits
Support
$
89,638,110
$
34,534,920
Payroll
Tax Levy
$
4,913,889
125,775,921
12,471,925
89,638,110
34,534,920
4,913,889
Research
Special Funds
5,180,157
577,755
27,050,642
1,258,351
11,078,075
4,230,480
3,245,572
613,369
552,616
105,389
Total Research & Special
5,757,912
28,308,993
15,308,555
3,858,941
658,006
Reconciliation to Statement of
Operations and Changes in Fund Balances
Total Operating
$
131,533,833
$
40,780,918
$
104,946,665
$
38,393,861
$
5,571,895
$
125,775,921
$
12,471,925
$
89,638,110
$
34,534,920
$
4,913,889
Less:
Capital Equipment & Betterments
Expensed
Books & Periodicals Expensed
Add:
Sales of Goods & Services
Total Research
Total Special
125,775,921
12,471,925
89,638,110
34,534,920
4,913,889
5,180,157
577,755
27,050,642
1,258,351
11,078,075
4,230,480
3,245,572
613,369
552,616
105,389
5,757,912
28,308,993
15,308,555
3,858,941
658,006
Less:
Capital Equipment & Betterments
Expensed
Books & Periodicals Expensed
$
5,757,912
88
$
28,308,993
$
15,308,555
$
3,858,941
$
658,006
Table of Contents
Deduct - Cost Recoveries
Supplies
and Expenses
$
67,707,665
Equipment
Alter.,Etc.
$
24,058,701
0
InterDepartmental
Income
Gross
Expenditure
$
359,101,131
0
67,707,665
24,058,701
359,101,131
39,400,786
12,556,250
7,928,963
532,340
94,436,812
19,873,934
51,957,036
8,461,303
114,310,746
$
(13,490,848)
Net Expenditure
Sales of
Goods &
Services
$
(13,490,848)
(21,790,068)
March 31,
2006
$
(21,790,068)
0
0
323,820,215
0
March 31,
2005
$
307,793,311
0
323,820,215
307,793,311
94,436,812
19,873,934
86,365,361
19,728,501
114,310,746
106,093,862
$
119,664,701
$
32,520,004
$
473,411,877
$
(13,490,848)
$
(21,790,068)
$
438,130,960
$
413,887,173
$
67,707,665
$
24,058,701
$
359,101,131
$
(13,490,848)
$
(21,790,068)
$
323,820,215
$
307,793,311
(13,542,778)
(13,542,778)
(7,955,789)
(7,955,789)
21,790,068
21,790,068
20,367,215
324,111,716
307,707,134
10,515,923
337,602,564
39,400,786
12,556,250
7,928,963
532,340
94,436,812
19,873,934
94,436,812
19,873,934
86,365,361
19,728,501
51,957,036
8,461,303
114,310,746
114,310,746
106,093,862
(5,828,965)
0
0
$
(12,807,906)
(7,645,486)
59,751,876
(5,828,965)
51,957,036
$
2,632,338
(13,490,848)
(13,542,778)
(7,955,789)
$
(5,828,965)
0
108,481,781
$
89
108,481,781
(3,793,164)
0
$
102,300,698