Canadian Centre for Justice Statistics

Purpose of the Legal Aid Survey

The purpose of the Legal Aid Survey is to provide national information of relevance to issues faced by government policy-makers, legal aid administrators, and the public. The survey scope encompasses data relating to services provided by or funded in whole or in part by the Legal Aid Plan.  While participation in this survey is voluntary, your co-operation is important to ensure that the information collected in this survey is as accurate and as comprehensive as possible.

General Instructions

1. Please complete and return by:
2. Please refer to the Scoring Guide for survey definitions and instructions regarding what to measure and how to record it.  If there are deviations from the survey definitions, please note these in the comment section provided for each question.  As well, please indicate in the comment section, any changes in legal aid service delivery in your jurisdiction that may have affected this year's data.
3. Please provide a figure in all boxes.  If there is no amount for a particular box, enter one of the following:
   0 - when the amount is zero;
   X - when the figure is not available in your jurisdiction (for example, a breakdown of total applications by criminal and civil matters, although relevant, is not available from jurisdictional data sources);
   N - when the figure is not applicable in your jurisdiction (for example, the number of private lawyers when the Legal Aid Plan is exclusively Judicare).
4. All dollar figures are to be reported in thousands of dollars.
5. Please fax the completed paper version of the form to:
   Legal Aid Survey
   Courts Program
   Fax (613) 951-6615

Section 1: Revenues, Expenditures and Personnel

Question 1
How much revenue did the Legal Aid Plan receive from each of the following sources during the fiscal year (in thousands of dollars)?

Revenues from each of the following:

• Government contributions
• Interest from lawyer's trust accounts
• Contributions of the legal profession
• Client contributions and cost recoveries
• Other (please specify type and amount of revenue)
• Total revenues

Are revenues reported as:

• Cash-Based or
• Accrual-Based

Comments/Deviations from scoring rules (please specify).

Question 2
What were the Legal Aid Plan's direct legal services expenditures during the fiscal year (in thousands of dollars)? (For each of the following categories: Staff, Private Law Firms, Total)

Direct Legal Services Expenditures

• Federal Criminal Matters (For each of the following categories: Adult, Youth, Sub-Total (Federal) (A))
• Provincial/Territorial Offences (B)
• Civil Matters (For each of the following categories: Family, Other, Sub-Total (Civil) (C))
• Total Direct Legal Services Expenditures (A)+(B)+(C)

Comments/Deviations from scoring rules (please specify).

Question 3
What were the Legal Aid Plan's expenditures for each of the following categories during the fiscal year (in thousands of dollars)?

Expenditures

• Direct legal services expenditures (see Total from question 2)
• Other program expenditures (includes external project expenditures, legal research activities, public legal education and grants to other agencies)
• Central administrative expenditures
• Other expenditures (please specify type and amount of expenditure)
• Total expenditures

Are expenditures reported as:

• Cash-Based or
• Accrual-Based

Comments/Deviations from scoring rules (please specify).

Question 4
What were the personnel resources of the Legal Aid Plan as of March 31? (For each of the following categories: Direct Legal Service Staff, Other Staff, Total Staff) This refers to the number of full-time and part-time staff employed by the Legal Aid Plan on March 31.

Personnel Resources

• Lawyers (include notaries) (For each of the following categories: Full-Time, Part-Time, Total)
• Non-Lawyers (include paralegals) (For each of the following categories: Full-Time, Part-Time, Total)

Comments/Deviations from scoring rules (please specify).

Question 5
In the fiscal year, how many active members of the private bar were involved in the provision of legal aid services on behalf of the Legal Aid Plan? (include notaries)

Comments/Deviations from scoring rules (please specify).

Section 2: Caseload Characteristics

Question 6
How many applications for legal aid were received during the fiscal year? Application refers to a formal request evidenced in writing. Do not include requests for duty counsel services, inquiries made at the "front desk" of the legal aid office, or telephone inquiries.

Number of Applications Received

• Federal Criminal Matters (For each of the following categories: Adult, Youth, Sub-Total (Federal) (A))
• Provincial/Territorial Offences (B)
• Civil Matters (For each of the following categories: Family, Other, Sub-Total (Civil) (C))
• Total Applications (A)+(B)+(C)

Comments/Deviations from scoring rules (please specify).

Question 7
How many applications for legal aid were refused during the fiscal year and for what reasons? (For each of the following categories: Financial Ineligibility, Coverage Restrictions, Lack of Merit, Non-Compliance/Abuse, Other, Total) Include applications for which no services were approved, as well as those applications denied for full service that subsequently received summary service.  If an application involves two reasons for refusal, choose the more important of the two and count it as the major reason.

Number of Applications Refused

• Federal Criminal Matters
• Provincial/Territorial Offences
• Civil Matters (Family)
• Civil Matters (Other)
• Sub-Total Civil
• Total Refused Applications

Comments/Deviations from scoring rules (please specify).

Question 8
How many full service applications for legal aid were approved and assigned to STAFF LAWYERS during the fiscal year for each of the following categories? Exclude all summary services (including written legal opinions) and duty counsel services.

Number of Applications Approved

• Federal Criminal Matters (For each of the following categories: Adult, Youth, Sub-Total (Federal) (A))
• Provincial/Territorial Offences (B)
• Civil Matters (For each of the following categories: Family, Other, Sub-Total (Civil) (C))
• Total Approved Full Service Applications (A)+(B)+(C)

Comments/Deviations from scoring rules (please specify).

Question 9
How many full service applications for legal aid were approved and assigned to PRIVATE LAWYERS during the fiscal year for each of the following categories? Exclude all summary services (including written legal opinions) and duty counsel services.

Number of Applications Approved

• Federal Criminal Matters (For each of the following categories: Adult, Youth, Sub-Total (Federal) (A))
• Provincial/Territorial Offences (B)
• Civil Matters (For each of the following categories: Family, Other, Sub-Total (Civil) (C))
• Total Approved Full Service Applications (A)+(B)+(C)

Comments/Deviations from scoring rules (please specify).

Question 10
How many applications for legal aid were approved for summary service during the fiscal year? Exclude applications that requested extensive legal assistance (full service) but received summary service upon refusal, and applications originally approved for full service but subsequently rendered summary services.

Number of Applications Approved

Comments/Deviations from scoring rules (please specify).

Question 11
How many times were duty counsel services provided to clients during the fiscal year for each of the following categories? Count the number of units of service provided not the number of persons assisted.

Number of Units of Service

• Federal Criminal Matters (For each of the following categories: Adult, Youth, Sub-Total (Federal) (A))
• Civil Matters (For each of the following categories: Family, Other, Sub-Total (Civil) (B))
• Total Duty Counsel Services (A)+(B)

Comments/Deviations from scoring rules (please specify).

Question 12
In the fiscal year, how many civil dossiers were processed under the Interprovincial Reciprocity Agreement for each province and territory? (For each of the following categories: Incoming, Outgoing)

Number of Civil Dossiers

• Newfoundland and Labrador
• Prince Edward Island
• Nova Scotia
• New Brunswick
• Quebec
• Ontario
• Manitoba
• Saskatchewan
• Alberta
• British Columbia
• Yukon Territory
• Northwest Territories
• Nunavut
• Outside Canada
• Total Civil Dossiers

Comments/Deviations from scoring rules (please specify).

Question 13
In the fiscal year, how many appeals were approved for service and how many were refused? (For each of the following categories: Approved, Refused, Total Appeals) Appeal refers to an appeal of a lower court or administrative tribunal decision, not an appeal of a refused application.

Number of Appeals

• Federal Criminal Matters
• Civil Matters
• Total Appeals

Comments/Deviations from scoring rules (please specify).

• Respondent:
• Jurisdiction:
• Contact:
• Phone number:
• Date:

Thank you for your important contribution to the Legal Aid Survey

Statistics Act, R.S.C. 1985, c. S19
Confidential When Completed
STC/CCJ – 160-60104; CCJS/55452-3

Unified Enterprise Survey

5-3600-123.3 STC/UES-307-75135

Reporting Guide

This guide is designed to assist you as you complete the 2010 Annual Head Office Survey. If you need more information, please call the Statistics Canada help line at the number below.

Help Line: 1-800-972-9692

Table of contents

A - Introduction
Label
Survey purpose
Main business activity
B - Revenue
C - Expenses
D - Employment at this head office
E - Events that may have affected your head office
F - Comments

A - Introduction

Label

If the information included on the label is incorrect, please make corrections in the boxes below the label.

Survey purpose

This survey is conducted to improve the accuracy and completeness of statistics on businesses in Canada. On behalf of the enterprise as a whole, head office entities purchase a wide range of services from external businesses (e.g., legal, advertising, insurance) and perform general administrative functions (e.g., payroll, employment, accounting). Some head offices also undertake additional actions, such as generating revenue, either through transactions with external clients or with internal clients (i.e., other entities within the same enterprise).

These data will be aggregated with information from other sources to produce official estimates of national and provincial/territorial economic production in Canada, as well as official estimates of activity by industry. Those estimates are used by government for national and regional programs and policy planning and by the private sector for industry performance measurement and market development.

Main business activity

Please check the category that most accurately describes the nature of your head office activities. There is usually one centralized head office within an enterprise; however, there may be many divisional or regional head offices. If your business unit does not meet either of these definitions, please call 1-800-972-9692 before resuming the questionnaires.

B - Revenue

Revenue is divided into two main categories: revenue from transactions with external clients and revenue from transactions with internal clients. Please report accordingly.

1. During the reporting period, have you recorded any exclusive head office revenue?

Please check «yes» only if this head office recorded any form of revenue that has not been reported by another entity of the same enterprise. If you check «yes» to this question, you should report this revenue in section B.

2. During the reporting period, has your head office recorded any revenue from outside Canada for services offered by employees of this head office?

Please check «yes» only if this head office recorded any form of exclusive revenue that has not been reported by another entity of the same enterprise and that is coming from outside of Canada. If you check «yes» to this question, you should report revenue in section B.

3. Sales of services produced by employees of this head office for sale to external clients

Include

• revenue generated by research and development work.

Exclude

• any revenue received from sales of goods; please report these revenues in section B, question 5.

5. Other operating revenue from external clients

Include

• commissions;
• any other operating revenue not included in another category.

11. Non-operating revenue

Include

• gains from exchange rate changes;
• any other non-operating revenue not included in another category.

C - Expenses

1. Salaries and wages of head office employees ONLY

Amounts reported for salaries, wages and commissions should be gross, before any deductions at source.

Include

• vacation pay;
• overtime payments;
• bonuses (e.g. annual, ability, Christmas, incentive, sign-on, and merit);
• director’s fees;
• profits shared with employees;
• commissions paid to regular employees;
• taxable allowances (e.g., car expenses).

Exclude

• employer contributions to workers’ compensation; please report these expenses in section C, question 2;
• employer contributions to employee welfare and benefit plans (e.g., for pensions, insurance, medicare and supplementary employment benefits); please report these expenses in section C, question 2.

2. Employer portion of employee benefits

Include

• contributions to provincial or territorial health and education payroll taxes applicable to this Head Office;
• employee life and extended health care insurance plans (e.g., medical, dental, drug and vision care plans);
• Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) contributions;
• employer pension contributions;
• workers’ compensation;
• employment insurance premiums;
• retiring allowances or lump sum payments to employees at time of termination or retirement;
• all other employee benefits such as childcare and supplementary unemployment benefit (SUB) plans.

3. Transportation, shipping (contracted out), warehousing, storage, postage and courier expenses

Include

• railway transport services of freight, letters and parcels;
• road transport services of freight, letters and parcels;
• moving services of household and office furniture and other goods;
• transport services via pipeline;
• air and maritime transport services of freight, letters or parcels;
• rental services of truck, vessels for coastal and transoceanic transport, inland water vessels or aircraft with operator;
• refrigerated storage services;
• bulk liquid or gas storage services;
• postage and courier services;
• rental and leasing of vehicles, machinery and equipment with driver or operator.

4. Telephone and other telecommunication expenses

Include

• telephone, fax, cellular phone, or pager services for transmission of voice, data or image;
• Internet access charges and purchased cable and satellite transmission of television, radio and music programs;
• wired, wireless and satellite telecommunication services;
• online access and information provision services.

Exclude

• rental and leasing of telecommunication equipment; please report these expenses in section C, question 5.

5. Rental and leasing expenses

Include

• rental of office space or other real estate;
• rental of motor vehicles (without driver);
• rental of computers and peripherals (without operator);
• rental of other machinery and equipment (without operator);
• rental and leasing of telecommunication equipment;
• rental or leasing services concerning other goods (e.g., video tape, televisions, furniture).

Exclude

• rental and leasing of vehicles, machinery and equipment with driver or operator; please report these expenses with the associated function (e.g., rental of motor vehicle with operator should be reported in section C, question 3).

6. Purchased repair and maintenance service expenses, including janitorial and cleaning services

Include

• materials, parts and labour;
• purchased repair and maintenance service expenses for buildings, structures and motor vehicles;
• purchased repair and maintenance service expenses for other goods (e.g., fabricated metal products or furniture repair services).

Exclude

• property management fees; please report these expenses in section C, question 14.

7. Payments to employment agencies or personnel suppliers

Include

• executive search services;
• employment agency services.

8. Purchased research and development expenses (contracted out)

Include

• research and development expenses in physical science, chemistry, biology, engineering, technology, agricultural sciences, medical sciences, pharmacy, sociology, psychology and economics.

9. All other professional and business services

Include

• any other professional and business service expense not included in another category.

10. Insurance premiums

Include

• life insurance;
• accident and health insurance services;
• motor vehicle, marine, aviation and other transport insurance services;
• freight insurance services;
• general liability insurance services;
• credit insurance services.

Exclude

• payments on behalf of employees which are considered to be taxable benefits; please report these expenses in section C, question 2.

11. Advertising and promotion expenses

Include

• planning, creating and placement services of advertising purchased from a third party;
• purchase of advertising space or time, on commission;
• trade show and exhibition expenses.

12. Travel, meal and entertainment expenses

Include

• passenger transportation, accommodation, meals while travelling, and other travel allowances;

event expenses.

13. Royalties and franchise fees

Include

• patents, trademarks and copyrights.

14. All other purchased service expenses not specified above

Exclude

• Interest expenses; please report these expenses in section C, question 21.

15. Office supply expenses

Include

• paper;
• photocopier, printer and fax machine supplies;
• CDs.

If not capitalized, also include only purchases of computers, printers, photocopiers, computer software and office furniture.

Exclude

• postage and courier expenses; please report these expenses in section C, question 3;
• telephone and other telecommunication expenses; please report these expenses in section C, question 4.

16. Supply expense linked to operation, repair and maintenance

Include

• parts and supplies for the operation, repair and maintenance of your equipment, vehicles and buildings;
• motor vehicle fuel expenses.

Exclude

• expenses that are covered in your rental and leasing expenses; please report these expenses in section C, question 5;
• expenses that are covered in your repair and maintenance service expenses; please report these expenses in section C, question 6.

17. All other materials, components and supply expenses

Include

• any other material, components and supply expense not included in another category.

18. Total purchased energy and water utility expenses

Exclude

• motor vehicle fuel expenses; please report these expenses in section C, question 16;
• expenses that are covered in your rental and leasing expenses; please report these expenses in section C, question 5.

19. Amortization and depreciation

Amortization is the gradual writing off of capitalized costs and depreciation is the accounting process whereby the cost of capital assets is systematically allocated to current operations over the term of its useful life. This process recognizes the gradual exhaustion of the service capacity of the capital assets. 5-3600-123.3 Page 5 Reporting guide:

20. Property and business taxes, licences and other permits, including building permits and development charges

Include

• property taxes, except those covered in your rental and leasing expenses;
• property transfer taxes;
• large corporation capital taxes;
• vehicle licence fees;
• lot levies;
• lease fees to governments (e.g., stumpage fees);
• building permits and development charges.

23. All other expenses

Include

• bad debt expense;
• donations and inventory adjustments.

D - Employment at this head office

To calculate the average number of people employed, add the number of people employed in the last pay period of each month and divide this sum by the number of months in the reporting period (usually 12).

Exclude

• contract and subcontract workers who are not part of your payroll;
• company pensioners;
• persons working on a full commission basis for whom you are not making Canada Pension Fund (CPP) or Quebec Pension Fund (le Régime des rentes du Québec) or employment insurance (EI) contributions;
• outside directors of incorporated companies.

E - Events that may have affected your head office

In the space provided, please make note of any factors (e.g., strike, layoffs, weather) that affected your head office in comparison to last year. Your response reduces the likelihood of further inquiries seeking to understand significant changes from one year to the next in reported values.

F - Comments

Statistics Canada invites you to comment on any aspect of the survey. All comments are appreciated and reviewed.

Thank you!

For the fiscal year ending in 2009

Tourism and Centre for Education Statistics Division

Collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S19.

Confidential when completed

(Le français est disponible)

Financial Year Ending: Day, Month, Year (2009)

Identification of the Institution

• Name of institution
• Address (number and street)
• City
• Province
• Postal code
• Check the appropriate boxes
  • Type
    • Public
    • Private
  • Governing Authority
    • Province or territory
    • Board

Identification of the reporting officer

• Name of Title of Reporting Officer
• Address (number and street)
• City
• Province
• Postal code
• E-mail address
• Telephone number
• Fax number
• Signature of the Reporting Officer
• Day, Month, Year

Does your institution offer courses at the elementary-secondary level, other than those academic upgrading courses such as Adult Basic Education which should be reported in this questionnaire?

• Yes
• No

If yes, please exclude revenues and expenditures relating to that level of education.

Instructions

1. Please read the guidelines carefully.
2. All amounts should be expressed in thousands of dollars ($'000).
3. Indicate estimated amounts with an asterisk (*).
4. Complete the questionnaire and return it using the self-addressed envelope or to the following:
   
   Section B-14
   Operations and Integration Division
   Jean Talon Building, 2nd Floor
   Statistics Canada
   Ottawa, Ontario
   K1A 0T6

Affiliated Institutions or Campusesincluded in this Report

Affiliated Institutions or Campuses Partially included in this Report

Affiliated Institutions or Campuses excluded from this Report

Authorization to release data

I hereby give permission to the Chief Statistician of Canada to authorize the release of data pertaining to the financial information at this institution from this survey. It is understood that permission may be rescinded at any time by telephoning the Tourism and Centre for Education Statistics Division at Statistics Canada and then confirming by letter.

• Signature
• Date

 

Schedule 1 – Operating, Sponsored Research and Capital Income

Types	Funds
	Operating ($'000)	Sponsored Research ($'000)	Capital ($'000)	Total ($'000)
Government Grants and Contracts
Federal*
1. Human Resources Development Canada
2. Canada Foundation for Innovation (CFI)
3. Canadian Institutes of Health Research
4. Natural Sciences and Engineering Research Council of Canada
5. Social Sciences and Humanities Research Council
6. Other federal
Provincial
7. Regular Grants
8. CFI Matching Fund
9. Other
10. Municipal
Fees
11. Postsecondary Programs
12. Trade Vocational Programs
13. Continuing Education Programs
14. Other
Bequests, Donations, Non-Government Grants
15. Business Entreprises and Individuals
16. Non-profit Organizations and Foundations
17. Sub-total
18. Investment Income
19. Ancillary Enterprises (Gross)**
20. Borrowings
21. Miscellaneous
22. Interfund Transfers
23. Total Income
* As highlighted in Section VI.4 in the Guidelines, amounts reported here should relate only to payments received directly by the institution.
** Total should correspond with figures reported in the supporting schedule.

 

Schedule 2A – Operating, Sponsored Research and Capital Expenditures by Function and by Type

Types of Expenditures	Functions
	Operating						Sponsored Research ($'000)	Capital ($'000)	Total ($'000)
	Instruction and non-sponsored research* ($'000)	Library ($'000)	General Administration ($'000)	Physical Plant ($'000)	Student Services ($'000)	Total Operating ($'000)
Salaries and Wages
1. Teachers
2. Other
3. Fringe Benefits
4. Library Acquisitions
5. Operational Supplies and Expenses
6. Utilities
7. Furniture and Equipment
8. Scholarships and Other Related Students Support
9. Fees and Contracted Services
10. Debt Services
11. Buildings
12. Land and Site Services
13. Miscellaneous
14. Transfers to / from
15. Ancillary Enterprises (Gross)**
16. Total Expenditures
* The figures in this column should be identical to the appropriate ones in column 5 (column total), schedule 2B.
** Total should correspond with figures reported in the supporting schedule.

 

Schedule 2B – Direct Instruction Expenditures by Program Cost Groups

Types of Expenditures	Programs
	Postsecondary Programs		Trade and Vocational Programs ($'000)	Continuing Education Programs ($'000)	Total* ($'000)
	University Transfer ($'000)	Career ($'000)
Salaries and Wages
1. Teachers
2. Other
3. Fringe Benefits
4. Operational Supplies and Expenses
5. Furniture and Equipment
6. Fees and Contracted Services
7. Miscellaneous
8. Transfers to / from
9. Total Instruction Expenditures
* The figures in this column should be identical to the appropriate ones in column 1 (column instruction and non-sponsored research), schedule 2A.

 

Supporting Schedule – Ancillary Enterprises

	Total Income		Total Expenditures
	Operating ($'000)	Capital ($'000)	Operating ($'000)	Capital ($'000)
Bookstores
Food Services
Residences
Parking
Other
Total*
* Total should correspond with figures reported in schedules 1 and 2A.

 

Observations and Comments

Description (Fund, Function, Type of Income, Expenditure)	Comments

For the fiscal year ending in 2009

I. Introduction

The main objective of this survey is to obtain detailed revenue and expenditures data of each community college and vocational school in Canada. Coupled with what is already available for the university sector, this gathering of data will provide a complete picture of the financial statistics of postsecondary education as well as vocational training in Canada.

The following notes provide the principles, definitions and guidelines necessary for the completion of the data form. Since it is desirable to obtain figures as comparable as possible from one institution to another, each respondent is requested to:

• provide accompanying notes of explanation with the submission for those figures which the respondent feels may not be comparable with those of other institutions; or alternatively, provide comments in the space at the end of the questionnaire;
• provide comments on items which are excluded from the data form such as cases where provinces are making contributions to repay debt on behalf of an institution, or material gifts received as donated service along with their estimated market value;
• estimate, whenever possible, income and expenditure figures which are not readily available in the form required from the financial records of the institution; all estimated amounts should be indicated with an asterisk (*).

II. Submission

The final deadline for the submission is as indicated in the covering letter. The completed question-naire(s) should be returned in the self-addressed envelope provided.

A copy of the institution’s Audited Financial Statements is also requested with your submission. If a copy is not available, please advise as to the date on which they will be forwarded.

III. Coverage

With the exception noted below, the survey covers all private and public non-degree granting institutions that offer educational programs at the postsecondary level and/or at the trade and vocational level (private institutions that only offer courses at the trade and vocational level however, are not covered by this survey). For statistical purposes, institutions are classified as follows:

1. Community Colleges
   Included in this classification are the colleges of applied arts and technology (CAAT’s) in Ontario, general and vocational colleges (CEGEP’s) in Quebec, institutes of technology and any other institutions providing education in fields such as paramedical technologies, nursing, agriculture, forestry, nautical sciences, etc..  These institutions offer programs at the postsecondary level, and may offer trade-vocational level programs.

2. Vocational Schools
   This classification includes District Vocational Schools in Newfoundland, Regional Vocational Schools in Nova Scotia, Community Colleges in Saskatchewan, Vocational Centres in Alberta, government training schools, vocational training centres and any other institution offering programs at the trade-vocational level only.

3. Training in hospitals
   Included in this classification are educational centres located in hospitals, which offer educational or training programs, independently of the community college system, in nursing, nursing assistants, radio-therapy, radiography, medical technology, etc..
   
   To ensure full coverage, it is important that each reporting officer indicates on section 2 of the questionnaire the affiliated campuses included in and/or excluded from the submission.

IV. Confidentiality

The collected data will be published in aggregated form at the provincial level to preserve the confidentiality of the financial reporting of each institution.

V. Financial reporting form

The questionnaire is comprised of seven sections.

The first section contains four parts:

• the institution’s financial year ending date;
• identification of the institution; whether it is public or private and whether it is board or provincially governed;
• identification of the reporting officer;
• a few brief instructions on how to complete the questionnaire.

The second section contains a list of the affiliated campuses included in, and/or excluded from the report.

Schedule 1 contains the institution’s operating, sponsored research and capital income for the year surveyed.

Schedule 2A contains the operating, sponsored research and capital expenditures classified by type of expenditure and by function. The operating fund is divided into five functions: instruction and non-sponsored research, library, general administration, physical plant and student services.

Schedule 2B contains expenditures on instruction, classified by type of expenditure and by program cost groups. The cost groups are: university transfer programs, career programs, trade and vocational programs and continuing education programs.

The last section contains:

• a supporting schedule for information on ancillary enterprises income and expenditures;
• space for any additional comments or observations.

VI. Principles of reporting

1. Accrual Concept

For the purpose of this survey, the revenue and expenditure data should be reported on an accrual basis. That is, all revenues and expenditures should be reflected in the period in which they are considered to have been earned and incurred respectively.  Major adjustments such as retroactive salary and their related benefit costs should, for example, be reported on that basis.

2. Total Income and Expenditures

All income and expenditures of the institution are to be reported. In this regard particular attention should be paid to the following:

• when an institution is provincially governed or consists of a branch of a department, all costs related to the operation, maintenance and administration of the institution are to be reported; the actual funds used to finance those expenditures should be shown as a provincial source of funds;
• capital expenditures, as well as related revenues, being financed by a government Department or Ministry other than the one responsible for the institution must be included in this report; the reporting officer is responsible for obtaining and providing this information;
• the figures reported should not include income or expenditures for the purpose of creating or eliminating an appropriation; however, any actual income or expenditure transaction recorded directly in reserve accounts should be included in the figures reported; this also applies to other assets and liability accounts; provisions for replacement of assets are considered to be transfers to reserve or appropriation accounts and should not be reported as expenses;
• receipts and expenses relating to special purpose, trust and other funds of the institution should, as well, be included in the report.

3.  Ancillary Enterprises

An ancillary enterprise is an entity that exists to furnish goods and services to students, staff or others, and that charges a fee directly related to, although not necessarily equal to, the cost of the goods or services. To reflect properly the full cost of these enterprises, you should report their total gross revenues and total gross expenditures in the appropriate cells in the schedule 1 and 2A. In addition, a breakdown by type of ancillary enterprises (bookstores, food services, residences, parking) must be completed on the supporting schedule.

4. Reporting of Income

When reporting the sources of funds in the operating, sponsored research and capital income schedule, it is important to show the revenues under the headings that correspond to the immediate source of funds for the institution. For example, if an institution offers training courses for which Human Resources Development Canada (HRDC) purchases seats, then the amount of money paid by HRDC should be shown under “Federal” only if the money is received directly by the institution. If the money is received by a third party (provincial government) and then transferred to the institution, then the direct source of funds is the “Provincial Government”.

VII. Definitions

1. Program Cost Groups

This section defines the program cost groups to be used in the reporting of direct instruction expenditures under schedule 2B.

The criteria used to define the various program cost groups originates from those used in other surveys conducted by Statistics Canada and also from analysis of different educational systems across Canada. Note that these statistical definitions may not correspond identically to other existing definitions used by other organizations or governments.

a) Postsecondary Programs

This program cost group includes all direct expenditures incurred in providing instruction to students enrolled FULL-TIME or PART-TIME in postsecondary programs offered by Community Colleges (see section III).  These programs are of two kinds: university transfer programs and semi-professional career programs.

• i) University transfer programs:  University transfer programs require secondary school completion to enter and provide a student with standing equivalent to the first or second year of a university degree program with which one can apply for admission to subsequent senior years at a degree granting institution.
• ii) Career programs: These programs usually require high school graduation for admission and have a duration of at least one year.  More commonly these programs last two, three or four years. Career programs lead to a certificate or a diploma in technology, business, applied arts, nursing, agriculture, etc., and they prepare a student to enter a career directly upon completion of the program, at a level between that of the university trained professional and the skilled tradesperson.

b) Trade and Vocational Programs

This program cost group includes all direct expenditures incurred in providing instruction (or training) to students (or trainees) enrolled FULL-TIME in vocational programs at the trade level for credit towards a recognized standing of proficiency or certification. Also included are direct expenditures related to students enrolled in academic upgrading programs for entry into a vocational program. Such students normally attend regular day classes in provincial trade schools, trade or industrial divisions of community colleges, adult vocational centres and other similar schools. These programs or courses prepare the student (trainee) for an occupational role below the professional or semi-professional level. A period of less than one year is normally sufficient to complete courses at this level. For less complex occupations, a program may last only a matter of weeks. Completion of grade 9 or 10 is usually required for entrance to these courses.

Included are, for example, pre-employment programs, language, skill or academic upgrading programs, refresher courses, apprenticeship programs, training on the job or training in-industry programs associated with educational institution, nursing assistant, etc..

c) Continuing Education Programs

This program cost group includes all direct expenditures incurred in providing instruction to students enrolled PART-TIME in courses, mostly in the evening, offered under the auspices of subsidiary divisions of schools designated by various names such as Division of Continuing Education, Adult Education Division and so on. Excluded are activities which have no sustained instruction or educational purpose such as recreational activities, presentations in the performing arts, art exhibitions and displays, debates fairs, conferences or conventions of clubs or associations.

Included are, for example, courses such as pre-employment programs, language, skill or academic upgrading programs, refresher, professional development, general interest, etc., which are offered on a PART-TIME basis.

2.  Funds

a)   Operating

This fund accounts for the cost of credit and non-credit instruction, non-sponsored research, academic support services, administration, plant maintenance and other operating expenses of the institution financed by fees, grants and other operating income. This fund will normally include all revenues and expenses regarding materials, supplies or services that are consumed within the year and which the institution considers to be operating, within the functional operating areas referred to in Section 3 below.

b)   Sponsored Research

Sponsored Research is a restricted fund that accounts for income and expenditures for all sponsored research as well as Research and Development (R&D). For an activity to qualify as R&D, there must be an appreciable element of novelty. Income is to be reported following the funds flow approach.

Sponsored Research covers the following activities:

Basic Research is any experimental or theoretical work undertaken primarily to acquire new knowledge of the underlying foundation of phenomena and observed facts, without any particular application or use in view;

Applied Research is original investigation undertaken to acquire new knowledge, and directed primarily towards a specific practical objective;

Experimental development is systematic work drawing on existing knowledge gained from research and/or practical experience that is directed to producing new materials, products or devices, installing new processes, systems and services, or improving those already installed.

The following activities should not be counted as R&D:

• all education and training of personnel;  however, research by postgraduate students should be counted;
• scientific and technical information services  such as collecting, coding, recording, classifying, analyzing, disseminating, translating, and evaluating, except where conducted solely or primarily for R&D support;
• routine testing of materials, components, products, processes, soils, etc.;
• maintenance of national standards;
• administrative and legal work connected with patents and licenses;
• investigations of proposed engineering projects using existing techniques; however feasibility studies on research projects are part of R&D;
• policy-related studies at the national, regional and local levels, as well as those of business enterprises in pursuit of economic activity;
• routine software development, computer maintenance, quality assurance, routine data collection, and market research;
• the many steps other than R&D necessary for the development and marketing of a manufactured product;
• the raising, management, and distribution of R&D funds; and
• routine investigation and normal application of specialized medical knowledge.

Sponsored Research accounts for the institution’s income paid in the form of a contract (legally enforceable arrangements under which the institution, or an individual within the institution, agrees to undertake a research project, using the institution’s facilities and/or personnel, for a sponsor that provide funds to meet all or part of the costs of the project) or a grant (unconditional payment for which service is not necessarily expected) from a source external to the institution.

Income sources include government, private industry and donors. Income may also include investment income, if the corresponding expenditures are reported in Sponsored Research.

Expenditures include activity funded from Sponsored Research income and exclude activity funded from the General Operating fund. It also includes the purchase of capital assets, if the corresponding income is reported as Sponsored Research.

Funds from the Canada Foundation for Innovation (CFI), along with applicable matching funds, are to be reported as Sponsored Research income. The corresponding expenditures, including the purchase of capital assets, are to be reported as Sponsored Research expenditures.

c) Capital

This fund accounts for the institution’s capital income such as borrowings, direct capital grants, bequests, gifts, etc., used to finance capital expenditures on furniture and equipment, buildings, land and site services, major renovations and alterations. Expenditures for capital debt repayments by, or on behalf of, the institution, as well as capital debt repayments financed by a specific government grant, are to be excluded from the income figures reported on schedule 1 of the questionnaire as well as from the expenditures reported on schedule 2A.

Capital expenditures, as well as related revenues, being financed by a Government Department or Ministry other than the one responsible for the institution must be included in this report. The reporting officer should be responsible for obtaining and providing this information.

3. Functions

a) Instruction and non-sponsored research

This includes all direct costs related to credit and non-credit courses, summer courses, extention programs and all other academic functions related to instruction and non-sponsored research such as offices of academic department heads, audio-visual services, laboratories, etc..

b) Library

This includes all the operating costs of the main library as well as the campus libraries, if there are any.  All costs of library acquisitions from the Operating fund should be shown under this function.

c) General Administration

This includes costs for activities whose primary function is to provide administrative support for the operation of the institution. It includes the activities of the president’s office, vice president, registrar, finance, personnel, public relations, secretariats, etc.. It also includes expenditures on convocations, ceremonies, legal and audit fees, long distance phone calls, the internal portion of debt repayments and costs for computing facilities.

d) Physical Plant

This includes the costs related to physical facilities, such as physical plant offices, maintenance of buildings and grounds, fire insurance, telephone service, security, repairs and furnishing, renovations and alterations, mail delivery service.

e) Student Services

This includes costs for activities whose primary purpose is to assist students in their educational or employment pursuits and which are outside of, but supplemental to, the instruction of academic programs. It includes the costs of: counselling, placement, health services, athletics (not physical education), student accommodation services (not residences), student transportation services, bursaries, scholarships and prizes, student financial aid office, cultural activities, etc..

4. Types of Income

a) Government Grants and Contracts

Lines 1 to 10 include grants from, and contracts with, federal government departments and agencies, provincial government departments and agencies, and municipal governments.

Government grants provide financial support to institutions and the grants may or may not be restricted.

Government contracts provide financial support to institutions under certain stipulations and conditions, including the provision of a deliverable product, such as a piece of equipment, a service or a report. A contract normally includes provisions for institutions to recover certain indirect or overhead costs, with the contract specifying or documenting the basis for the calculation of the recoverable costs.

Federal

Lines 1 to 6 include all research grants, research contracts, grants and contributions from the Government of Canada and its departments and agencies. Income received from the four major federal government agencies is reported on lines 1 to 5 as applicable.

The line items under “Federal” are as follows:

Line 1: Human Resources Development Canada (HRDC)
Line 2: Canada Foundation for Innovation (CFI)
Line 3: Canadian Institutes of Health Research (CIHR)
CFI income is reported under the Sponsored Research fund.
Line 4: Natural Sciences and Engineering Research Council of Canada (NSERC)
Line 5: Social Sciences and Humanities Research Council
Line 6: Other federal
Income from all other federal government departments and agencies is reported on this line.

Provincial

Lines 7 to 9 include income from provincial government departments and agencies, including Provincial CFI matching grants, Provincial CFI matching income (line 8) from the Ministry responsible for the institution is reported under the Sponsored Research fund.

In the case of a provincially administered institution, direct provincial funding are to be included here.

Municipal

Examples of income to be reported on this line include grants from urban transit, communication and parking authorities.

b) Fees

This includes all mandatory student fees for credit and non-credit courses (with the exception of residence fees, parking fees and other similar fees which should be reported under ‘ancillary enterprises - gross’) paid by, or on behalf of all FULL-TIME and PART-TIME students.

All other fees charged to students such as laboratory fees, transcript, late registration, application, athletic fees, etc., are to be reported under the heading ‘other’.

Normally, whenever revenues from fees are reported in schedule 1 under specific program(s), related expenditures should be reported for the corresponding program(s) in schedule 2B.

Note: those fees which are “flow through”, such as student activity fees collected for the students’ council, etc., are not to be reported as college revenue.

c) Bequests, Donations, Non-Government Grants

This includes receipts from business, industry, foundations, individuals and religious organizations, as well as the value of services donated by various organizations.

d) Investment Income

This includes income from all investments such as dividends, bonds, mortgages, short-term notes and bank interest. Realized gains (or losses) should also be included if they are treated as income in the operating and/or capital funds.

e) Ancillary Enterprises (gross)

This includes total revenues from all ancillary enterprises such as residence or parking fees, and sales of services and products from bookstores, food services (dining hall, cafeterias and vending machines), publishing, laundry services, etc..

It should also be noted that the reporting officer is asked to report, on the supporting schedule, a breakdown of total income for the institution’s ancillary enterprises.

f) Borrowings

This includes only those borrowings which are used to finance expenditures when repayment is to be made by the institution. Note that borrowings should be reported on an accrual basis.

g) Miscellaneous

This includes net income from rentals (other than ancillary enterprises), library fines and fines for other similar charges, and any income not reported elsewhere.

h) Interfund Transfers

When income from one fund is used to finance expenditures in another fund, report the amount as an interfund transfer.  Total interfund transfers must net to zero.

5. Types of Expenditures

a) Salaries and Wages

Salaries and wages (excluding fringe benefits) as well as payments for leave of absence, shown under the appropriate functions and programs, are to be broken down into the following two categories:

• (i) Teachers
  Included in this category are salaries and wages paid to full-time and part-time teaching staff.

• (ii) Other
  This category includes all salaries not reported in part (i) above.  Specifically, it includes salaries and wages paid to tutors, monitors, demonstrators, markers, laboratory technicians, maintenance personnel, office staff, research and teaching assistants, etc..

b) Fringe Benefits

This includes the institution’s contribution (in respect of all salaries and wages) to pensions, group life insurance, workmen’s compensation, unemployment insurance, Canada pension, salary contribution insurance, long term disability insurance and other similar benefits. Also include staff development costs paid for by the institution.

c) Library Acquisitions

This includes all purchases of books, periodicals, microfilms and other reference material for the library.  Costs of binding may also be included if normally considered part of the acquisition costs.

d) Operational Supplies and Expenses

This includes all expenditures for supplies which are normally consumed in the fiscal year, including postage, teaching supplies, photocopying, publications, long distance telephone charges, repair materials, all supplies to operate laboratories, etc..

e) Utilities

This includes all expenditures for fuel, electricity, water, gas, telephone equipment rental, etc..

f) Furniture and Equipment

This includes all expenses for furniture and equipment, such as laboratory equipment (other than consumables), administrative equipment and furnishings, copying and duplicating equipment, computing equipment maintenance equipment, etc.. Rental and maintenance costs as well as other related operating expenses should be shown under the appropriate operational function.  Costs for replacing or acquiring new furniture and equipment should be reported under the capital fund.

g) Scholarships and Other Related Students Support

This includes all payments to students including scholarships, bursaries, prizes, fee remissions, gifts, etc..

h) Fees and Contracted Services

This includes all expenses for services contracted to external agencies (except for renovations, alterations and major repairs). Examples would be cleaning contracts, security services, snow removal, etc.. Also included are fees paid to legal counsellors (including retainers for negotiations of collective contracts), auditors’ fees, consultant’s fees, etc..

i) Debt Services

This includes all payments made to service debts of the institution such as bank interest, mortgage or debenture interest payments, and related charges. Principal payments on loans, mortgages, debentures or repayable grants should be excluded.

j) Buildings

This includes all capital expenditures which are normally considered part of construction costs, except for furniture and equipment as well as land and site services which are to be reported under their respective item. Costs for space rental, building insurances, taxes, minor renovations and alterations on buildings, and all other related operating expenses should be shown under the Physical Plant operational function. Depreciation is not to be included as an expenditure.

k) Land and Site Services

This includes capital expenditures on acquisitions of and improvements to land such as landscaping, sewers, tunnels, roads, etc.. Capitalized professional fees and planning costs related to this category are also to be included. Rental, maintenance and insurance costs as well as other related operating expenses for this item should be shown under the Physical Plant operational function.

l) Miscellaneous

This is to be used when the institution has an operating or capital expenditure not classified in the other categories.

m) Transfers To/From

This item is used for internal transfers of costs  between funds or functions whenever it is not feasible to directly adjust the appropriate expenditure items.

The total internal transfers of costs should net to zero.

n) Ancillary Enterprises (gross)

Includes all gross expenditures incurred in the operating of ancillary enterprises (see section 4 (e) above).

It should be noted that the reporting officer is asked to report, on the supporting schedule, a breakdown of total expenditures for the institution’s ancillary enterprises.

VIII. Supporting schedule

Additional information is to be provided in this section for the total revenue and expenditures of institutional ancillary enterprises (bookstores, residences, food services and parking).

IX. Suggestions

Statistics Canada would welcome any suggestions made to improve this survey.