Index
STUDENTS
* * Significant Reporting Change * *
In 2006, the University of Manitoba introduced a new term-based Student Information System called Aurora. Prior to Aurora, reporting on students was based on November 1st and covered registration in the 26-week Regular Session (September to April). Reporting under Aurora is based on November 1st for the Fall Term (September to December) and March 1st for the Winter Term (January to April).
The implication of this change is that for official reporting purposes, both internally and to the Council on Post-Secondary Education and Statistics Canada, the November 1st Fall Term data are used. Caution should be exercised when comparing current data to data in earlier IS Books, as they are not strictly comparable.
AURORA TERMS:
Fall Term: 13 weeks, September to December, reported at November 1st.
Winter Term: 13 weeks, January to April, reported at March 1st.
Summer Term: Starting in 2007, with the implementation of the new Student Information System (Aurora), Summer reporting transitioned to a simplified structure. Summer reporting is summarized for the period of May through August, and may not be strictly comparable to data from previous years.
Summer: Prior to 2007, Summer was comprised of three sessions:
Intersession – 6 weeks, May to the middle of June.
Summer Evening – 12 weeks, May to July.
Summer Day – 6 weeks, July to the middle of August.
UNDERGRADUATE STUDENTS
Undergraduate students are those who qualify directly for admission to a degree, diploma or certificate program other than one offered under the auspices of the Faculty of Graduate Studies.
Full-time students are those who enroll in at least 60% of the normal full academic program for a term. Students who drop courses throughout a term to fall below the 60% mark are automatically re-classified as part-time. Prior to 1994-95, the criterion was 80%.
Part-time students are those who enroll in less than 60% of a normal full academic program for a term. Students who drop courses throughout a term to fall below the 60% mark are automatically re-classified as part-time. Prior to 1994-95, the criterion was 80%.
Full-time equivalent (FTE) students are determined by the formula: FTE=Full-time + (Part-time/3.5).This formula is consistent with the Council on Post-Secondary Education methodology.
University 1 is a program in which most “new” students, with limited or no university study, register. Students must complete 24 credit hours under University 1 (and may complete up to 30), with a minimum cumulative GPA of 2.0, before transferring into a degree program. University 1 was introduced in 1998.
Auditing students are those admitted for the purpose of attending one or more courses for personal or professional interest and not for academic credit. Students are not entitled to evaluation privileges.
Mature students are those persons twenty-one years of age or older who do not meet the high school grades or course requirements. Students admitted with this status are allowed to register in credit courses.
Special students are those who wish to enroll in a degree credit course for professional or personal interest but who are not seeking a degree. These students apply to General Studies (Extended Education) or to the faculty or school offering the course.
Visiting students are students who are registered at another institution who are taking one or more courses at the University of Manitoba on a Letter of Permission from their home university. These students generally apply for admission to General Studies (Extended Education).
Sequential students are students admitted directly following high school graduation.
First Admission reflects students who are new to the University of Manitoba, not those who are new to a particular program. Students registered previously in other programs are not included in First Admission.
Undergraduate Student Credit Hours (UGSCH) are the hours of weight associated with courses in the program of studies. Often there is a correlation between the lecture class hours and hours of credit. For example, a course carrying three (3) hours of credit may entail three (3) hours of lectures per week for the term.
On load refers to courses taught during the Summer Term which are included with the Fall/Winter terms for load unit purposes.
ST. BONIFACE STUDENTS
College Universitaire de Saint-Boniface (CUSB) is one of the founding colleges of the University of Manitoba.CUSB students are included in term headcounts only when taking courses at The University of Manitoba main campus.
PRE-MASTER’S STUDENTS
Pre-Master’s students possess a bachelor’s degree but are required to enter a program of study to bring their academic qualifications up to the requirements for the Master’s program. Students are normally counted as graduate students.
GRADUATE STUDENTS
Graduate students are those admitted under the Faculty of Graduate Studies. Graduate students are considered to be
full-time. Students can request part-time status by declaring either full-time employment or medical, family or other circumstances that make it impractical to study full-time.
Occasional students are those wishing to take graduate courses for their own interest or professional development, without applying the courses toward an advanced degree. Under special circumstances, an occasional student may apply for permission to have these courses applied to a graduate program.
Joint Master’s Program (JMP) Students
Established in 1976, the Joint Master’s Program between the University of Manitoba and the University of Winnipeg serves to share resources for graduate work at the Master’s level. Currently the program includes the disciplines of History, Public Administration, Religion, and Peace and Conflict Studies. Tables in the IS Book use the workload figures unless specifically noted otherwise.
Post-Graduate Medical Education (PGME) students are physicians who have finished their undergraduate medical degree who are registered in clinical residency programs with the Faculty of Medicine. The number of students in this program varies through the year. The number of students active at November 1st is the number reported in the tables.
Standard students are an alternative means of calculating full-time equivalent (FTE) students. Other jurisdictions may use the term “full course equivalent” students.
To determine the undergraduate standard student population in any faculty, the total credit hours taken by students registered in that faculty’s courses are divided by the average program credit hour load for that faculty (average value weighted by full-time enrolment in all years of undergraduate programs).
To determine graduate standard students apply the following formulae:These measures of graduate standard students refer to columns A – D, respectively, on the ‘Graduate Standard Students’ table.
Master’s students in either of their first two registrations as Master’s students count one (1) each.
Master’s students in their third registration as Master’s students count one-third (1/3) each.
Master’s students who have registered for four or more years are not counted.
Ph.D. students in any of their first four registrations as Ph.D. students count one (1) each.
Ph.D. students in their fifth registration as Ph.D. students count one-half (1/2) each.
Ph.D. students who have registered for six or more years are not counted.
Level of Instruction, found in the ‘Undergraduate and Graduate Standard Students by Level of Instruction (Fall and Winter Terms)’ and ‘Standard Students by Level of Instruction Undergraduate (Summer Term)’ tables is determined as follows:
Most Faculties and Schools
Level I Courses numbered 0900-1999
Level II Courses numbered 2000-2999
Level III Courses numbered 3000-3999
Level IV Courses numbered 4000-6999
Level V Not Applicable
Level VI Master’s Students
Level VII Ph.D. Students
Faculty of Education
Level I Courses numbered 0900-1999
Level II Courses numbered 2000-2999
Level III Courses numbered 3000-3999
Level IV Courses numbered 4000-4999
Level V Courses numbered 5000-5999
Level VI Not Applicable
Level VII M.Ed. and Ph.D. Students
Dentistry and Medicine
Level I Undergraduate Year 1
Level II Undergraduate Year 2
Level III Undergraduate Year 3
Level IV Undergraduate Year 4
Level V Master’s Students
Level VI Ph.D. Students
Level VII Post-Graduate Medical EducationStudents (Interns and Residents)
Population Projections for the 18-24 age-group in Manitoba have been taken from Statistics Canada’s ‘Population Projections for Canada, Provinces and Territories 2009-2036’, Cat. No. 91-520-X. Of the medium growth scenarios, M1 is the most favorable for Manitoba and M3 is the least favorable.
Projection scenario M1: medium-growth, historical trends (1981-2008)
The medium-growth and historical migration trends scenario is defined by the following assumptions: a Canadian total fertility rate constant of 1.7 births per woman; a Canadian life expectancy that reaches 84.0 years for males and 87.3 years for females in 2036; a constant national effective of 252,500 immigrants for the first three years of the projection, and then a constant national immigration rate at 0.75%; interprovincial migrations based on the trends observed between 1981 and 2008.
Projection scenario M3: medium-growth, 1988 to 1996 trends
The medium-growth and 1988 to 1996 migration trends scenario is defined by the following assumptions: a Canadian total fertility rate constant of 1.7 births per woman; a Canadian life expectancy that reaches 84.0 years for males and 87.3 years for females in 2036; a constant national effective of 252,500 immigrants for the first three years of the projection, and then a constant national immigration rate at 0.75%; interprovincial migrations based on the trends observed between 1988 and 1996.
ACADEMICS
"Academic staff" as a general term includes one or more of the following: those with academic rank, lecturers, all levels of instructors, special academics and academic librarians.
Deans, Directors, and Administrators with academic rank are included in all analyses of academic staff unless otherwise noted.Full-time, as it pertains to academic staff, is defined as an employee with a continuous, twelve-month appointment.
Part-time, as it pertains to academic staff, is defined as an employee with a sessional appointment of less than twelve months.
In the Faculty of Medicine, ‘Geographic Full-Time’ (GFT) staff are included in full-time.
Academic Librarians are academic staff in the libraries, holding the rank of librarian.
Special Academics include post-doctoral fellows, research associates, and research assistants; consultants, advisors, and critics; graduate student assistants; and student demonstrators, readers, and markers.
Lecturers are academic staff in non-tenure stream appointments whose duties involve all of the normal variety of academic duties expected of faculty members (i.e. teaching, research and community service).
Instructors are academic staff in non-tenure stream appointments whose duties involve any one or more (but not all) of the normal variety of academic duties expected of faculty members (i.e., teaching, research, and community service).
FULL-TIME TEACHING STAFF
Statistics Canada defines full-time teaching staff as academic staff appointed on a full-time basis who are teachers or academic administrators (Deans, Directors, etc.). Those excluded are senior university administrators (President, Vice-Presidents, etc.), librarians, teaching assistants, instructors, post-doctoral fellows, and support staff.
SUPPORT STAFF
Support staff provide the auxiliary services for the academic enterprise. Administrators who do not hold academic rank are included in this category.
Full-time, as it pertains to support staff, is defined as an employee who works the full number of hours a week (usually 35) as defined for a particular position, over a twelve-month period.
Part-time, as it pertains to support staff, is defined as an employee who works less than the full number of hours a week as defined for a particular position, or who works for less than a twelve-month period.
FULL-TIME EQUIVALENT (FTE)
Full-Time Equivalent staff (FTE) are determined by calculating the actual number of hours staff members worked in the previous year divided by the normal working hours per year by position. For example, positions that require a 35-hour work week would have normal working hours per year of 35 hours X 52 Weeks = 1,820 hours. If staff members worked 910 hours in the previous year then their respective FTE count would be 910/1,820 = 0.50. Likewise, if the same staff member worked 1,820 hours then the FTE count would be 1,820/1,820 = 1.00.
FUNDING SOURCE FOR STAFF
Sources for staff salaries include the General Operating Fund and the Research and Special Fund. See ‘Finances’ section for definitions of fund categories.
FISCAL YEAR
A fiscal year is a twelve-month period over which an accounting cycle is completed. At the University of Manitoba, the fiscal year begins April 1 and ends March 31.
SIGNIFICANT ACCOUNTING POLICIES
General
These consolidated financial statements have been prepared in accordance with Generally Accepted Accounting Principles (GAAP) 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.
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 develop and operate a research park at the University of Manitoba.
The University has a 12.5% interest in TRIUMF, a joint venture which operates a national laboratory for particle and nuclear physics. The University uses the equity method of accounting to record its interest in TRIUMF.
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.
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 salaries and benefits, the estimated useful life of an asset and certain actuarial assumptions used in determining employee future benefits. It is possible that changes in future conditions could require changes in the recognized amounts for accounting estimates.
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, net investment income 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 transferred to (from) the Specific Provisions Fund. Overhead costs have been allocated to all ancillary operations. Amortization of ancillary capital assets and interest expense is recorded in the Capital Asset 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, unit carryover, a fiscal stabilization provision to offset potential spending in excess of future budgets and other matters. 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 staff which will be funded from future revenues. It also records the actuarially determined expense for employee future benefits and change in pension obligations.
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. Funding agreements, using promissory notes as a vehicle, entered into with the Provincial Government, for the construction or acquisition of capital assets, which will be repaid from future funding provided by the Provincial Government through the Council on Post-Secondary Education (COPSE) are recorded as capItal grants. These capital grants, under the restricted fund method of accounting, are reflected as revenue in the Consolidated Statement of Operations and Changes in Fund Balances. The interest expense and the related future funding from COPSE, over the terms of the promissory notes to offset the interest expense and principal payments, are both excluded from the Consolidated Statement of Operations and Changes in Fund Balances. 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.
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.
Endowment Fund
The Endowment Fund records gifts and bequests received with the stipulation that these funds be invested in perpetuity and the net realized investment income earned be utilized for designated purposes. The Fund balance also reflects the change in fair value of Endowment Fund Investments, which are recorded as a component of net investment income.