Quick Guide
to
Divisional Budget Planning Tool
Undergraduate
(DBPT-UG)
Purpose of the DBPT-UG
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To assist divisions with preliminary multiyear enrolment and budget planning
To enable divisions to explore different
scenarios before narrowing down to 1 or 2
options
To integrate different components of
overall planning: enrolments, tuition,
revenues, University Fund contribution,
student aid, staffing changes, space
changes, and other university-wide costs
21 Aug 2008
Starting the Model

Before starting the tool please refer
to the following website for
instructions
www.planningandbudget.utoronto.ca/enrolment/planning_tools.htm
21 Aug 2008
Main User Sections Within the Model
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Inputs_and_Results
Section where divisions input their
incremental plans and receive resulting
projections
Other_Automatic_Assumptions
This section provides a summary of the
various additional assumptions used to
generate the projections. Based on
historical data
21 Aug 2008
Incremental Input Section
1
2
3
4
[1] Faculty/Program
[2] Full-time fall new intake
[3] Domestic international percentage mix and mix calculator
[4] 2008 Intake variance adjustment and resulting
domestic/international headcount
21 Aug 2008
Incremental Input Section
5
6
7
8
[5,6,8] Domestic/International tuition fee rate increase factor
and the resulting first year tuition fee
[7]
21 Aug 2008
University-wide cost drivers
Other Automatic Assumptions
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This section automatically updates
assumptions depending on the
faculty/program selected
Most of these factors are derived
from the P&B models used to project
the annual budget numbers
21 Aug 2008
Other Automatic Assumptions:
List of Variables Built into Tool
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Tuition fee methodology (course,
program)
Tuition increases for continuing
students
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The institutional fees write-off factor

Student aid provisions
21 Aug 2008
Other Automatic Assumptions:
List of Variables Built into Tool
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Fall year-to-year retention rates
Average course loading: conversion
from headcounts to FTEs
Winter over fall retention
21 Aug 2008
Other Automatic Assumptions:
List of Variables Built into Tool
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Eligible FTE (EFTE) over Total FTE
ratio
Formula fee rate (as per Ministry)
BIU Weight: Either Ministry value or
blended average
BIU Value (as per Ministry)
21 Aug 2008
Other Automatic Assumptions:
List of Variables Built into Tool

University-wide per unit costs
• Undergraduate FTEs
• Operating Revenue
• Faculty FTEs
• Administrative FTEs
• Space: Net Assignable Square Meters
(NASMs)
21 Aug 2008
Results
6
1
2
3
4
5
21 Aug 2008
Results (Legend)
[1] Starting Tuition Level: For most, tuition to be
charged to year 1 students. For some programs with
delayed entry, fee will be the year 2 rate.
[2] Enrolment Results: The enrolment measures used to
project revenues and costs
[3] Net Revenue Available to the Division
[4] Total Revenue, with domestic/international details
[5] Cost Deductions
[6] Rounding option checkbox, determine whether to
round the values in the result section
21 Aug 2008
Future Developments

Graduate:
• To develop a similar tool
21 Aug 2008
Appendix
Supplementary Background
Materials
Supplementary Sections
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Enrol_working
This section contains the detailed steps translating the
divisional inputs and automatic assumptions into the
resulting enrolment, revenue, and cost projections.
Univ-wide Costs
This section displays the steps translating a per-unit cost
for each driver into incremental University-wide cost
allocations. Changes in enrolment and budget planning will
have a material impact on cost allocations driven by
NASMs, Student FTEs, and Staff FTEs.
Price Variance on Base
This section contains the detailed calculations for
determining the revenue change related to existing
enrolments as one modifies the tuition/price assumption.
21 Aug 2008
Main Differences Between Divisional Budget Planning Tool
Undergraduate and the detailed P&B Budget Report Model
DPT-UG
Official Models
Nature of the Model
Incremental: only takes the new intake into
consideration.
Complete: Projection derived using actual
from previous year and projecting at a
program by year level.
Student Group
Full-time student population only.
Both full-time and part-time student
populations are included.
Faculties/Division
Excludes: Centennial, TYP, Woodsworth
Certificates, Post Graduate Medicine
Education (PGME), OISE Diploma /
Certificates, PharmD, Toronto School of
Theology (TST), Commerce Majors,
Nursing Diplomas
All faculties and divisions
International Exempt (IE)
International students in this model are
assumed to pay international tuition levels
and are assumed not to generate
government funding (BIU).
Includes the possibility that some
international students are exempt and that a
small proportion of them may generate BIU
funding.
Average Course Load Factor
(Headcount to Fall FTE Ratio)
Average is used across all years and all
subgroups.
Individual subgroups of students may have
a different course loading factor that is used
in the calculation. Some factors vary by
year.
21 Aug 2008
Main Differences Between Divisional Budget Planning Tool
Undergraduate and the detailed P&B Budget Report Model
DPT-UG
Official Models
Summer Section
Fall/winter only. Summer section not considered
for most faculties/programs, except for Radiation
Sciences and Nursing.
Some summer projections are expressed
as a percentage of the prior fall/winter
and thus are automatically updated.
Program Fee Entry Point
Student intake entry point is year 1 for everyone.
Some programs’ entry point are in year 2.
Retention Rates
Retention rates for the “year 1 continuing” and
“year 1 to 2” are adjusted to equal a maximum of
100%.
Sum of “year 1 continuing” and “year 1
to 2” retention can be larger than 100%.
Students with Transfer Credits
Does not take these students into account. All
assumed to start in Year 1.
New students with transfer credits are
distributed between Years 1-3.
Tuition – Minimum Charges and
Retained Fees
Not considered
Considered.
BIU Funding - System
Constraints
Not considered
Considered, decision required concerning
probability of system funding discount.
BIU Calculation
Average BIU weight by year is used for some
programs.
Detailed model considers mix issues (e.g.
science, arts, commerce) in detail and
then uses Ministry BIU program values.
21 Aug 2008
Main Differences Between Divisional Budget Planning Tool
Undergraduate and the detailed P&B Budget Report Model
DPT-UG
Official Models
Future University-wide Cost
Allocation
Variable: only considers the individual division’s
planning changes in students, staff or space
Fixed: considers planning changes made
by all divisions. Costs are allocated
based on each division’s share of
students, staff or space
Cost Drivers
Assumes enrolment and budget planning changes
only affect NASMs and UG, Grad, Faculty,
Admin FTEs
Assumes any planning change has the
potential to affect all methods cost
allocations. Subsequently, all cost drivers
are considered.
Student FTEs
Estimated fall and winter combined FTEs
Factbook FTEs (Fall doubled)
NASMs
Weighted average across all buildings
Cost allocations are determined based on
the individual buildings occupied
21 Aug 2008