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Part D: Ancillary Budget

Part D: Ancillary Budget

The Ancillary Budget is separate and distinct from the Operating Budget. All direct expenditures incurred in service areas of the University (e.g. facilities management) are charged to the ancillary operations as they are required to be self-sustaining. The various operations within the Ancillary Budget include Food Services, One Card, Conferences, Residences, Bookstore, Parking, Printing and Copying Services. Table 24 provides a summary of the 2018/19 Budget being submitted for approval. Also included is Table 25 which summarizes the 2018/19 Budget by the various Ancillary operations. The following provides highlights of the major changes in revenues and expenditures for the ancillary operations as compared to 2017/18.

Summary – Increase of $2.5 million in 2018/19

The revenue of the ancillary enterprises is estimated to increase by 14% from a budgeted $42.4 million in 2017/18 to $48.1 million in 2018/19. Increased leased beds in the Residence portfolio positively affect revenue and operating surplus in 2018/19. New sources of income include the café scheduled to open in the Peters Building in fall 2018 (Food Services) and parking operations at 236 Colborne, Brantford (Parking Services). Food Services revenue also benefits from an increased capital contribution of $350,000 from Aramark.

Expenses are forecast to increase from a budgeted $41.2 million in 2017/18 to $44.5 million in 2018/19, an 8% increase. The budgeted net surplus before appropriations is $1.2 million in 2017/18 and is expected to increase to $3.7 million in 2018/19. The net position after appropriations is expected to increase from a budgeted surplus of $262,000 in 2017/18 to $631,000 in 2018/19. Reserve contributions to fund ongoing renewals and capital investments are forecast to increase from a budgeted $840,000 in 2017/18 to $2.9 million in 2018/19.

The budgeted appropriations for 2018/19 consist of a $100,000 transfer to the Centre for Teaching Innovation and Excellence and a $20,000 transfer to athletics from Retail Services. Any additional surplus is allocated to a reserve fund for maintenance of existing capital stock and for future projects/growth. The only exceptions are Food Services where the budgeted surplus will be allocated to reducing the Unappropriated Ancillary Fund.

Ancillary Reserve Funds
Year Ancillary Reserve
Funds		 Food
Services		 OneCard Conferences Residence
Waterloo		 Residence
Brantford		 Retail
Services		 Parking
Services		 Printing
Services
2017/18 Opening balance at May 1, 2017 (5,490) 194 1,011 3,366 505 312 1,222 165
2017/18 Budget net surplus/(deficit) 262 9 82 567 54 306 15 (73)
2017/18 Contribution to operating N/A N/A N/A N/A N/A 120 N/A N/A
2017/18 Projected transfers from Reserve 1 0 68 200 510 338 65 223 16
2017/18 Ending balance at April 30, 2018 (5,228) 135 893 3,423 222 433 1,014 76
2018/19 Opening balance at May 1, 2018 (5,228) 135 893 3,423 222 433 1,014 76
2018/19 Budget net surplus/(deficit) 631 27 94 1,649 715 204 350 6
2018/19 Contribution to operating N/A N/A N/A N/A N/A 120 N/A N/A
2018/19 Projected transfers from Reserve 0 0 1,500 1,500 100 93 466 24
2018/19 Ending balance at April 30, 2019 (4,597) 162 3,572 3,572 837 424 898 58

1 Parking Services made $208,000 in Capital Renewals during 2017/18. These amounts were funded from operating income. Starting in 2018/19 all major maintenance will be funded through reserve funds.

2018/19 Ancillary Budget Summary

Summary by Revenue and Expense Type in 000s
Description 2017/18
Budget		 2018/19
Budget		 $ Change % Change
Revenue 42,391 48,136 5,745 14%
Cost of goods sold 9,725 10,423 698 7%
Salaries and benefits 7,190 7,349 159 2%
Debt service expense 5,453 5,234 (219) (4)%
Other expenses 18,803 21,453 2,650 14%
Total expenses 41,171 44,459 3,288 8%
Net surplus/(deficit)
before appropriations		 1,222 3,676 2,454 201%
Summary by Ancillary in 000s
Description 2017/18
Budget		 2018/19
Budget		 $ Change % Change
Food Services 262 631 369 141%
OneCard 9 27 18 200%
Conferences 82 94 12 15%
Residences: Waterloo 567 1,649 1,082 191%
Residences: Brantford 54 715 661 1224%
Retail Services 306 204 (102) (33)%
Parking 15 350 335 2233%
Printing Services (73) 6 79 108%
Net surplus/(deficit)
before appropriations		 1,222 3,676 2,454 201%
Appropriations
Appropriations:
Transfers to Operating Fund		 2017/18
Budget		 2018/19
Budget		 $ Change % Change
Online Learning (100) (100) N/A N/A
Athletics (20) (20) N/A N/A
Total Appropriations (120) (120) N/A N/A
Appropriations:
Transfers (to)/from
Capital Reserves		 2017/18
Budget		 2018/19
Budget		 $ Change % Change
Residence capital reserve (621) (2,364) N/A N/A
Parking lot reserve (15) (350) N/A N/A
Conference capital reserve (82) (94) N/A N/A
OneCard capital reserve (9) (27) N/A N/A
Retail Services reserve (186) (84) N/A N/A
Printing Services reserve 73 (6) N/A N/A
Total Transfers (to)/from
Capital Reserves		 (840) (2,925) N/A N/A
Total Appropriations and Transfers (960) (3,045) N/A N/A
Net surplus/(deficit)
after appropriations		 262 631 369 141%
Estimated Unappropriated
Ancillary Fund		 2017/18
Budget		 2018/19
Budget		 $ Change % Change
Opening Balance (5,490) 1 (5,228) N/A N/A
Closing Balance (5,228) 2 (4,597) N/A N/A

1 This represents the Food Services deficit.

2 Positive balances moved to Capital Reserves – this now represents the Food Services deficit. 

2018/19 Ancillary Budget Detail in 000s
Food Services 2017/18
Budget		 2018/19
Budget		 $ Change % Change
Revenue 854 1,277 423 50%
Salaries and benefits 137 139 2 1%
Debt service expense 30 50 20 67%
Other expenses 424 456 32 8%
Food Services Total 262 631 369 141%
OneCard 2017/18
Budget		 2018/19
Budget		 $ Change % Change
Revenue 490 574 84 17%
Cost of goods sold 67 70 3 4%
Salaries and benefits 330 334 4 1%
Other expenses 84 143 59 70%
OneCard Total 9 27 18 200%
Conferences 2017/18
Budget		 2018/19
Budget		 $ Change % Change
Revenue 1,471 1,510 39 3%
Salaries and benefits 359 365 6 2%
Other expenses 1,031 1,052 21 2%
Conferences Total 82 94 12 15%
Residences: Waterloo 2017/18
Budget		 2018/19
Budget		 $ Change % Change
Revenue 21,269 25,258 3,989 19%
Salaries and benefits 2,828 3,002 174 6%
Debt service expense 4,464 4,439 (25) (1)%
Other expenses 13,410 16,168 2,758 21%
Residences: Waterloo Total 567 1,649 1,082 191%
Residences: Brantford 2017/18
Budget		 2018/19
Budget		 $ Change % Change
Revenue 3,669 4,011 342 9%
Salaries and benefits 464 479 15 3%
Debt service expense 899 634 (265) (29)%
Other expenses 1 2,252 2,183 (69) (3)%
Residences: Brantford Total 54 715 661 1224%
Retail Services 2017/18
Budget		 2018/19
Budget		 $ Change % Change
Revenue 12,076 12,829 753 6%
Cost of goods sold 9,150 9,848 698 8%
Salaries and benefits 1,914 2,028 114 6%
Debt service expense 34 36 2 6%
Other expenses 673 713 40 6%
Retail Services Total 306 204 (102) (33)%
Parking 2017/18
Budget		 2018/19
Budget		 $ Change % Change
Revenue 1,258 1,383 124 10%
Salaries and benefits 391 405 14 4%
Debt service expense 26 0 (26) (100)%
Other expenses 827 627 (200) (24)%
Parking Total 15 350 335 2233%
Printing Services 2017/18
Budget		 2018/19
Budget		 $ Change % Change
Revenue 1,304 1,294 (10) (1)%
Cost of goods sold 508 505 (3) (1)%
Salaries and benefits 767 597 (170) (22)%
Debt service expense N/A 75 75 0%
Other expenses 102 111 9 9%
Printing Services Total (73) 6 79 108%
Total Surplus (Deficit)
Before Appropriations		 2017/18
Budget		 2018/19
Budget		 $ Change % Change
Totals 1,222 3,676 2,454 201%
Total Appropriations 2017/18
Budget		 2018/19
Budget		 $ Change % Change
Totals (960) (3,045) N/A N/A
Net Surplus (Deficit)
After Appropriations		 2017/18
Budget		 2018/19
Budget		 $ Change % Change
Totals 262 631 369 141%

1 Waterloo Residence Extraordinary Repairs budget reduced by $35,000 during 2017/18 fiscal year.

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