CAUBO
Table 4 – General operating expenditures by function
Relevance
This
table is used to measure and compare the growth of general operating expenditures
by function for all CAUBO-member Canadian universities, based on reported data
for the 2000-01 to 2023-24 period. Special data compilations are
used to evaluate research income growth for Canadian provinces and
institutions, taking into consideration their affiliated schools.
Tabs
Four
tabs, located above the table, are used to access the following views:
1) Detail
by institution: Used to compare entities in the “Institution” filter. Selections made
in the “Types of expenditure” and “Function” filters are added together and
represented by a unique curve for each institution.
2) Detail
by type of expenditure: Used to compare types of income. Selections
made in the “Function” filter are added together and represented by a unique
curve for each type of income. The "Institution" filter offers a
unique selection.
3) Detail
by function: Used to compare funds. Selections made in the “Types of expenditure”
filter are added together and represented by a unique curve for each fund. The
"Institution" filter offers a unique selection.
4) Reporting: This
sheet reproduces Table 4 (General operating expenditure) in the reports
submitted by the institutions to the CAUBO. The period filter is used to select
the reporting year.
Methodological
notes
Fiscal
Year: The 2024 value represents the fiscal year 2023-24.
Institution
and province: Multiple-choice filter used to select a group of CAUBO-member Canadian
universities. We carried out a normalization and standardization process to
affiliate the universities. When affiliated, the data for the institutions
considered in the new group remains available (underneath the affiliation and
preceded by a dash).
Institution
notes:
*
Augustana
University College – now reported with University of Alberta as of 2004
*
First Nations
University of Canada – not a CAUBO member between 2015 and 2018
*
Open Learning
Agency – included with Thompson Rivers as of 2005
*
Queens’s School of
Religion – affiliated with Queen’s University, no data as of 2011
*
The University
College of the Caribou – now reported as Thompson Rivers as of 2005
*
Okanagan University
College – partially amalgamated with UBC as of 2005
*
St. Peter’s College
– FIUC reporting ended as of 2005
Types
of expenditure: Multiple-choice filter used to detail the types of expenditure. The
types correspond to the lines in CAUBO Table 2. Please note that Line 21 –
SUB-TOTAL and Line 24 – TOTAL
are not accessible in the types of expenditure in order to avoid double counting. To obtain the total
expenditure, simply select all types of expenditure (line).
Function:
Multiple-choice filter used to detail the funds. The funds correspond to the
columns in CAUBO Table 4. Please note that Column 9 (Total functions) is not
accessible in the "Function" filter in order to
avoid double counting. To obtain the total, simply select all
of the functions (column).
Proportion
of the Canadian general operating expenditure (%): Evaluates the
representativeness of the expenditure for the selected entities in relation to
the total Canadian expenditure (considering the selected types of expenditure
and funds).
For
each year t,
S selected expenditure of a entity / S total selected Canadian expenditure
Portion
of the provincial general operating expenditure (%): Evaluates the
representativeness of the expenditure for the selected entities in relation to
the institution's provincial total. For example, if three institutions from
different provinces are selected, the proposed calculation takes into
consideration the relevant provincial totals for each institution.
For
each year t,
S selected expenditure of a entity / S selected total provincial expenditure
Growth
of general operating expenditure (%): Expenditure
growth is calculated based on the first year of the selected period.
(S selected expenditure of the entity at tx
- S selected expenditure of the entity at t1)
/ S selected expenditure of the entity at t1
Weight
of selected general operating expenditure over all types of expenditure (%):
Evaluates the weight of the selected general operating expenditure (types of
expenditure) in relation to the total types of expenditure (for the selected
functions).
For
each year t,
S of the selected general operating expenditure of an entity / S types of expenditure (for the selected functions)
Weight
of the selected general operating expenditure over all functions (%):
Evaluates the weight of the selected general operating expenditure in relation
to expenditures for all functions (for the selected expenditure types).
For
each year t,
S selected general operating expenditure of an entity / S expenditure for all of the entity's
functions (for the selected types of expenditure)
Constant dollars : Constant dollars are calculated using the Canadian Implicit
Price Index (GDP) in 2017-18 dollars.
(Source: Statistics Canada. Table 384-0039 - Implicit
price indexes, gross domestic product, provincial and territorial, annual
(2017=100 unless otherwise noted), CANSIM, http://www5.statcan.gc.ca/cansim/a26?lang=eng&id=3840039)
Source : CAUBO (StatsCan); DRI-UQ compilation, August 2025