Budget Development

April 2018

MRU functional program codes are used to describe the function of the primary activity undertaken, and are used when coding financial transactions relative to that activity. MRU functional program codes have been developed in accordance with guidelines from Alberta Learning reporting requirements. They form an integral part of MRU's expense classification system that is used in its audited Financial Statements and to report to Alberta Learning through FIRS (Financial Information Reporting System) and KPIRS (Key Performance Indicators Reporting System).

Program code definitions and inclusions

Main categories of functional expenditures as defined by the Alberta Learning are included.

Credit Instruction - This category includes all activities that are part of an institution's credit programming and non-sponsored research activities

• Credit instruction subject to Tuition Fee Regulation - including previously Learner Designated Programs (Massage, Personal Fitness and Funeral Director), Academic Upgrading, TVP, and ESL
• All non-sponsored research
• Work term programs managed through Career Services (e.g Non- profit studies, Finance, Supply Chain Management, etc)

Non-credit instruction - All activities that are part of non-credit programming as defined by the Provincial guidelines (not subject to Tuition Fee Regulation, not approved or reviewed by Ministry, excluded from Ministry Provider and Program Registry System-PAPRS and Learner Enrolment Reporting System-LERS)

• All Conservatory program activity
• All other non-credit program activities within the Faculty of Continuing Education and Extension

Academic Support - Activities that directly support the institution's primary instructional function. Services and activities that store, preserve and provide access to materials, objects and information are included as administrative and management activities that directly support academic functions, course and curriculum development activities and academic personnel development.

• Academic administration: Deans, department heads, chairs and associated staff and functions
• Library (including amortization of library materials-4% of total)
• Academic development

Student Services - This category includes admissions and registry functions and activities that support the student body or provide services to individual students or student groups.

• Office of Enrolment Management
• Admission and recruitment and records
• Counselling Services
• Awards & Financial Aid
• Office of Registrar
• Office of student success
• Athletics
• Recreation
• Career services - career placement activities (less than half of the overall Career Services budget)
• Student learning services
• Accessibility services
• Iniskim Centre - except for the AEP program which is credit
• Wellness Services

Computing, network and communications services - included are resources, activities and services that provide computing, networking, data communications and other information technology functions - IT services (including amortization of ITS equipment - 10% of total) - User support, systems, telecommunications Institutional Support - all executive management, public relations, alumni relations, general admin, and all other institution wide admin services.

• Governance and Legal Services
• Government relations
• Office of the President and Board
• University Advancement Office of the VP
• The MRU Foundation
• Academic affairs Office of the Provost
• Finance and Admin Office of the VP
• Financial Services and Risk Management
• Human Resources
• Marketing and Communications
• Development and Alumni
• General Insurance
• Office of Campus Equity & Meaningful Inclusion
• Student Affairs Office of the VP

Facility Management - this category includes activities related to the management of grounds and facilities and the operation and maintenance of physical plan for all institutional activities.

• Grounds
• Building Maintenance
• Facilities Administration
• Security, Utilities, Custodial
• Major renovations and alterations -with offsetting IMP (Infrastructure Maintenance Program) grant revenue in some cases, and reserve funded activities
• 75% of amortization expenses

Ancillary Services - included are revenue producing operations ancillary to the normal institutional function of instruction and research and the amortization expenses related directly or attributable to such operations.

• Business and Retail Services - parking, document services, bookstore, campus card and food services
• Conference and event services - Bella theatre
• Residence services
• Amortization on capital assets that are ancillary in nature

Sponsored research - this category includes expenses for all research activities funded by external organizations.