* * 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 Provincial Government through Education and Advanced Learning (EAL) and to 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.
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 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 Education and Advanced Learning methodology.
The University 1 program was introduced in 1998-99. Most “new” students, with limited or no university experience, have registered under this program.
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, college, 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 part of a faculty members' normal assigned teaching load. These courses are included with the Fall/Winter terms in order to accurately reflect faculty workload.
ST. BONIFACE STUDENTS
Universitaire de Saint-Boniface (USB) is one of the founding colleges of the University of Manitoba. In 2011, the Collège Universitaire de Saint-Boniface (CUSB) changed its name to Université de Saint-Boniface (USB). USB students are included in term headcounts only when taking courses at the University of Manitoba main campus.
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 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 College 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:
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.
These measures of graduate standard students refer to columns A – D, respectively, on the ‘Graduate Standard Students’ table.
Level of Instruction, found in the ‘Undergraduate and Graduate Standard Students by Level of Instruction (Fall and Winter Terms)’ and ‘Undergraduate Standard Students by Level of Instruction (Summer Term)’ tables is determined as follows:
Level I Courses numbered 0900-1999
Level II Courses numbered 2000-2999
Level III Courses numbered 3000-3999
Level IV1 Courses numbered 4000-5999
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 Education Students (Interns and Residents)
1. Effective Fall Term 2013, 6000 level courses are excluded from the undergraduate credit hours Level IV because these courses are associated with graduate programs.
Population Projections for the 18-24 age-group in Manitoba have been taken from Statistics Canada’s ‘Population Projections for Canada (2013 to 2063), Provinces and Territories (2013 to 2038)’, Cat. No. 91-520-X. Of the medium growth scenarios, M5 is the most favorable for Manitoba and M4 is the least favorable.
Projection scenario M4: medium-growth, 2004/2005 to 2007/2008 trends
The medium-growth and 2004/2005 to 2007/2008 interprovincial migration trends scenario is defined by the following assumptions: a Canadian total fertility rate that reaches 1.67 births per woman in 2021/2022 and remains constant thereafter; a Canadian life expectancy that reaches 87.5 years for males and 89.1 years for females in 2062/2063; interprovincial migration based on the trends observed between 2004/2005 and 2007/2008; a national immigration rate that reaches 0.75% in 2022/2023 and remains constant thereafter; an annual number of non-permanent residents (Canada) that reaches 864,600 in 2021 and remains constant thereafter; a national net emigration rate of 0.19%.
Projection scenario M5: medium-growth, 2009/2010 to 2010/2011 trends
The medium-growth and 2009/2010 to 2010/2011 interprovincial migration trends scenario is defined by the following assumptions: a Canadian total fertility rate that reaches 1.67 births per woman in 2021/2022 and remains constant thereafter; a Canadian life expectancy that reaches 87.5 years for males and 89.1 years for females in 2062/2063; interprovincial migration based on the trends observed between 2009/2010 and 2010/2011; a national immigration rate that reaches 0.75% in 2022/2023 and remains constant thereafter; an annual number of non-permanent residents (Canada) that reaches 864,600 in 2021 and remains constant thereafter; a national net emigration rate of 0.19%.
"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 College of Medicine, ‘Geographic Full-Time’ (GFT) staff are included as 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 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.
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 POLICIES1
These financial statements have been prepared in accordance with Canadian public sector accounting standards established by the Public Sector Accounting Board of Chartered Professional Accountants Canada, including the standards for government not-for-profit organizations. The University has adopted the restricted fund method of accounting for contributions.
The University classifies resources used for various purposes into separate Funds which correspond to its major activities and objectives. The 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 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 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 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 BookStore, Parking, Student Residences, and Pharmacy/Post Office, and Smartpark 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 are 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 Statement of Operations and Changes in Fund Balances.
Expenses Funded From Future Revenues
Expenses Funded from Future Revenues records the amount of non-vesting sick leave benefits and 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 liability.
Capital Asset Fund
The Capital Asset Fund consists of restricted contributions resulting from capital asset co-funding arrangements with external parties, contributed capital assets 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 Education and Advanced Learning (EAL), are recorded as capital grants. These capital grants, under the restricted fund method of accounting, are reflected as revenue in the Statement of Operations and Changes in Fund Balances. The interest expense and the related future funding from EAL, over the terms of the promissory notes, to offset the interest expense and principal payments, are both excluded from the 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 the Pension Reserve and for the Self-Insured Plans, which are the Long Term Disability Income Plan and the Dental Plan.
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.
The Endowment Fund records gifts and bequests received with the stipulation that these funds be invested in perpetuity and investment income earned be utilized for designated purposes. The Fund balance also reflects the change in fair value of Endowment Fund investments, which is recorded in the Statement of Remeasurement Gains and Losses.
1. Abstracted from the Annual Financial Report 2016 - Notes to the Financial Statements.