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Business Plan and Budget

2018-2019

Approved by the

Board of Governors

May 3, 2018

LAMBTON COLLEGE Business Plan and Budget

2018-2019

TABLE OF CONTENTS Page No.

1.0 EXECUTIVE SUMMARY 3

2.0 LAMBTON COLLEGE STRATEGIC PLAN 2.1 Vision 6 2.2 Mission 6 2.3 College Priorities 6

3.0 ENVIRONMENTAL SCAN 3.1 Provincial Funding 7 3.2 Enrolment 7 3.3 Tuition 8 3.4 Apprenticeship 8 3.5 Employment Programs 8 3.6 School to College to Work Initiative 8 3.7 International 8 3.8 Compensation 8

4.0 BUDGET SUMMARY 9

5.0 KEY ASSUMPTIONS 5.1 Revenue

5.1.1 MAESD Grants 10 5.1.2 Enrolment 10 5.1.3 Tuition and Fees 11 5.1.4 International 11 5.1.5 Apprenticeship Training 12 5.1.6 Contract Services 12 5.1.7 Research Activity 12 5.1.8 Online Education 13 5.1.9 Mental Health Initiative 14 5.1.10 Skill Development 14 5.1.11 Ancillary Operations 14

5.2 Expenses5.2.1 Staffing Complement 15 5.2.2 Compensation 15 5.2.3 New Initiatives 16 5.2.4 Facilities 19 5.2.5 Contingency 21 5.2.6 Capital Reserves 21

6.0 22 2018-2019 DRAFT BUDGET

Lambton College Business Plan and Budget 2018-19

LAMBTON COLLEGE

BUSINESS PLAN AND BUDGET

2018-2019

EXECUTIVE SUMMARY

The Canadian economic outlook, while generally positive, reflects uncertainty. Following robust GDP growth of 3% in 2017, growth is expected to slow to 2%2.2% in 2018. The province of Ontario is expected to be an economic engine, with growth above 2%. However, interest rate increases loom with both the US Federal Reserve and the Bank of Canada expected to raise rates multiple times during the year. Growing global trade uncertainty, driven by significant increases in tariffs imposed by the U.S government, will prove challenging, particularly to the successful conclusion of NAFTA negotiations.

With the Ontario provincial election slated for June 2018, the Provincial budget was announced on March 28, 2018. The budget projects $158.5B in spending, resulting in a $6.7B annual deficit. Future government plans will result in a Provincial budget that will not be balanced until 2024-25.

Additional spending on health care, child care, dental and prescription drug coverage, as well as increased funding for mental health are partially offset by the proposed increase in tax rate for 1.8 million Ontarians and elimination of the provincial personal income surtax.

The Provincial Budget extends tuition support through the Ontario Student Grant to a greater number of prospective postsecondary students including mature and married students and those from families with higher incomes.

The budget anticipates increased funding for colleges and universities in the areas of grants for instructional equipment and deferred maintenance. A one-time fund of $125M for program quality and student support will provide additional operating funding for colleges in 2018-19.

Additional $6.5M in funding for Small, Northern and Rural colleges will not be available to six colleges that have contracts with private colleges in the GTA.

Provincial labour legislation will further raise the minimum wage in 2019, require employers to compensate part-time employees at the rate equivalent to full-time employees for work of equal value and to provide additional paid leaves.

Negotiation with OPSEU of a first contract for college part-time support staff will commence during the year.


The economy of Sarnia-Lambton is responding to plans of NOVA Chemicals to double the size of its Corunna site, a $2B investment over the next four years, the largest capital project ever undertaken in the area. Following the NOVA announcement, a number of commercial hotel and apartment development projects were announced.

In addition, local efforts to diversify the area’s economy are paying dividends with a number of companies in the information- and bio-technology spheres choosing to locate in Sarnia-Lambton.

With funding provided by Bioindustrial Innovation Canada, Benefuel will begin preparation of engineering design plans to build a bio-diesel plant in Sarnia. Comet Biorefining is moving forward with plans to locate a manufacturing facility at the TransAlta Bluewater Energy Park. Origin Materials is hiring personnel for a $31.4M pioneer plant that will convert various sources of bio-mass into chemical products. BioAmber continues studies leading to development of a second, larger succinic acid plant. Advanced Chemical Technologies (AChT) announced plans to build a $150M demonstration plant at the Bluewater Energy Park to produce green methanol by 2020. ReVital Polymers opened a container recovery and plastics recovery facility in one Sarnia location. S2G BioChem plans to manufacture food sweetener along with bio-chemicals at a $20M demonstration plant to be built in Sarnia in 2018.

The Innovation Bridge, a Sarnia-Lambton collective in which Lambton College is an active participant, was formed to attract innovative companies and has already had success. BitCity Group, a player in the blockchain information technology space, will locate a server farm on the Bluewater Energy Park site.

Lambton College continues its own transformation with the anticipated completion of three major construction projects in 2018-19.

The Centre of Excellence in Energy and Bio-Industrial Technologies will be fully open for students and researchers in September, 2018. The remodelled and expanded facility brings together all research and teaching labs in one bright and modern space that will encourage collaboration and innovation.

The newly constructed Athletics & Fitness Complex will also open to students in September of this year, providing beautiful new space for campus recreation, varsity sport and fitness and health activities. Some planned spaces for teaching and learning will also open in this phase of new construction.

Later in the fall term the NOVA Chemicals Health & Research Centre will be completed. This state of practice facility will house all health program labs and clinics as well as provide collaborative working space for Lambton’s rapidly expanding roster of researchers.


The new construction is altering the profile of Lambton, bringing the College closer to our community. Along with a new brand that will be unveiled in 2018, new wayfinding system for the campus, a redesigned roadway system and implementation of early phases of a new Landscape Master Plan, 2018-19 will truly be a transformative year for Lambton College.


2.0 LAMBTON COLLEGE STRATEGIC PLAN 2.1 Vision

Lambton College fosters innovation and entrepreneurship among our faculty, staff, and students – and in the local and global communities we serve. As the sole provider of higher education in our region, we remain committed to providing teaching and learning excellence in a broad range of program offerings, and a full range of credentials. We will enhance the student experience and learning outcomes by becoming a mobile learning college. In particular, we will distinguish ourselves amongst all Canadian colleges by leveraging our unique strengths to become a global leader in education and applied research in the areas of Energy & Bio-Industrial Technology, and Fire & Public Safety.

2.2 Mission

Lambton College is committed to student and community success. We achieve our mission through quality teaching and an innovative learning environment that:

• provides relevant, accessible, value added programs and services that engage and develop the whole student.

• proactively addresses the needs of a constantly changing labour market.

• supports community & economic development through innovative partnerships and applied research initiatives.

2.3 College Priorities

We will realize our vision and fulfill our mission by achieving results and measuring our success in:

1.0 Enhance the Student Experience 2.0 Establish a Centre of Excellence in Energy & Bio-Industrial

Technologies 3.0 Enhance Our Centre of Excellence in Fire & Public Safety 4.0 Provide Students with Innovative and Flexible Learning Options 5.0 Partner with Industry, the Community, and Other Post-Secondary

Institutions 6.0 Renew our Campus Environment

The strategic priorities of Lambton College are addressed through the plans and new initiatives outlined in Business Plan and Budget 2017-18.


3.0 ENVIRONMENTAL SCAN 3.1 Provincial Funding

The transition to the corridor funding model enters its second year. Colleges will receive a Core Operating Grant and a Differentiation Grant based on enrolment in the years 2014 to 2016. Commencing in 2019-20 grant funding will be reflective of the defined corridor for each college.

The rate of per student funding will remain at $4,149 per Weighted Funding Unit (WFU).

Second Career and Cooperative Diploma Apprenticeship (CODA) funding per student has been frozen at $2,995 per term since introduction of these programs.

Grant funding for Bachelor of Science - Nursing students remains at the level of $4,182 per term.

The Provincial Small/Northern/Rural Grant pool increases by $6,500,000 however, Lambton College is not eligible to benefit from these additional funds.

In 2018-19 Provincial funding of $125,000,000 for Supporting Quality Programs and Student Outcomes will be distributed among the 24 Colleges.

The Capital Equipment & Renewal Fund (CERF) grant for instructional equipment is assumed to remain unchanged from 2017-18 funding.

Facilities Renewal Program (FRP) funding for 2018-19 serves as the Provincial contribution to the Federal Strategic Investment Fund for capital renewal as planned. As a result, no direct FRP funding will be received in 2018-19.

Provincial funding has been allocated for Work Integrated Learning, an experiential learning model that aligns educational training with labour market needs, providing students with simulated workplace experience.

3.2 Enrolment

Enrolment at Ontario’s post-secondary institutions is expected to remain virtually at the 2017-18 level. Very modest growth experienced in large urban centres is partially offset by declines at every small, northern and rural college in the Province, reflecting the continued decline in youth demographic across Ontario.

Following a year of significant increase in International student enrolment at Ontario Colleges in 2017-18, this trend is expected to continue in 2018-19, reflecting strong visa approval rates.


3.3 Tuition

The existing MAESD Tuition and Compulsory Ancillary Fees policy enables tuition rates to increase by 3% for post-secondary programs.

3.4 Apprenticeship

The MAESD per diem rate for training of apprenticeship students remains unchanged from the 2017 rate. Classroom fees paid by students remain at the previous rate of $400 per session.

3.5 Employment Programs

Employing Young Talent Initiative is a new Provincial fund to assist youth to access the labour market as well as provide wage support to employers.

3.6 School to College to Work Initiative

This successful program which serves high school students across the Province will be funded through the Ministry of Education at levels comparable to 2017-18.

3.7 International

A MAESD decision to begin to wind down public college partnerships with private colleges in the GTA for delivery of education to International students requires caps on enrolment at those institutions in Fall of 2018, with final intakes in Fall of 2019.

3.8 Compensation

A new academic collective agreement covers the period October 1, 2017 to September 30, 2021.

The Support Staff collective agreement was extended until August 31, 2022.

Compensation for Executive level positions remains frozen, awaiting MAESD approval of a new Executive Compensation program.

The Provincial Fair Workplaces, Better Jobs Act (Bill 148) effective January 1, 2018 imposes new regulations related to pay and working conditions for full-and part-time employees.

A collective agreement for part-time Support Staff has not yet been negotiated.


4.0 BUDGET SUMMARY

Budget

Revised Year End Forecast

2017-2018

Revenue $ 110,828,800 $ 113,334,000

Expenses $ (90,461,700) $ (89,463,100)

Excess of Revenue over Expenditures GAAP Adjustments $ 20,367,100 $ 23,870,900

Total GAAP Adjustments $ (3,757,300) $ (1,955,000)

Net Surplus / (Deficit) after GAAP Adjustments $ 16,609,800 $ 21,915,900

Transfer to Reserve $ (15,792,800) $ (20,753,500)

Surplus after Reserve Transfer $ 817,000 $ 1,162,400

Opening Accumulated Unrestricted Surplus (see Note) $ 3,801,870 $ 2,639,470

Closing Accumulated Unrestricted Surplus $ 4,618,870 $ 3,801,870


5.0 KEY ASSUMPTIONS 5.1 Revenue

5.1.1 MAESD Grants

• Lambton College’s Core Operating Grant for 2018-19 is expected to be $14,816,400 with Differentiation Grant funding of $836,100. This amounts to a decrease of $492,800 from 2017-18.

• Per student funding for both post-secondary college and baccalaureate nursing students will remain at the level of the previous year

• The Small / Northern / Rural grant distribution model will provide $4,160,700, the same amount received in past years.

• A one-time Supporting Quality Programs and Student Outcomes grant allocation of $2,170,000 will be received in 2018-19.

• Second Career funding is assumed to decline by $50,100 as the number of students funded by this program continues to decline.

• Co-op Diploma Apprenticeship (CODA) program in-year funding declines by a further $52,500 in 2018-19 as students choose to enrol directly in the Mechanical Technician-Industrial Maintenance (MTIM) program that is funded through the Core Operating Grant.

• Grants provided through three proposals to the Career Ready Fund will provide a total of $323,100 in one-time funding.

• The grant to fund new capital instructional equipment remains at $163,200, the amount received annually since 2011-12. Spending on instructional capital equipment has been included in the budget, equivalent to the grant funding.

• Again in 2018-19 the Facilities Renewal Program grant revenue of $274,100 is diverted to the Province’s support for the Federal Strategic Investment Fund capital project.

5.1.2 Enrolment

• Total post-secondary full-time enrolment for fall 2018 is budgeted at 3,267, a 15.28% increase from the Fall 2017 post-faculty strike enrolment of 2,834 full-time students.


• Total post-secondary full-time domestic enrolment for Fall 2018 is budgeted at 2,404, a 2.3% increase from the pre-strike September 2017 domestic enrolment. Enrolment following the 2017 faculty strike declined to 2,254 full-time domestic students.

• Enrolment in Board of Governors certificate programs increases modestly in 2018-19.

• Second Career program enrolment is budgeted to decline by 4.3% in 2018-19.

5.1.3 Tuition and Fees

• Post-Secondary domestic tuition revenue is estimated at $9,640,200 for Ministry approved programs, based on a 3% tuition increase across all programs. This represents an increase of $678,200 over the previous year, reflecting the impact of enrolment decline and tuition refunds following the 2017-18 faculty strike.

• College compulsory ancillary fees increase an average of 1.82% over the previous year.

• Total tuition and compulsory fees, inclusive of fees imposed by the Students Administrative Council (SAC), increase 2.7% for first year students.

5.1.4 International

• The number of international students at the Sarnia campus is budgeted to increase from 2017-18 level, with 863 students in the 2018 Fall term, an increase of 48.8% over the 580 international students enrolled post-faculty strike in the Fall 2017. A total of 2,022 person-terms over three academic semesters in 2018-19 contrasts with an annual total of 1,352 person-terms in 2017-18.

• International student enrolment in contracts for English as a Second Language Board of Governors certificate programs increases dramatically over 2017-18 reflecting a flourishing relationship with several Mexican Universities and the Department of Education of Mexico. ESL contract training is anticipated to increase by 35% in 2018-19.

• After a successful 19 year relationship with a number of Chinese Universities for the delivery of business diploma programs in China, these contracts are being wound down as a result of change in that


country’s government policy. Enrolment at off-shore partner campuses will decline over the next three years as these contracts conclude.

• A change in MAESD policy regarding public private partnerships dictates the planned conclusion of Lambton’s two partnership agreements with private colleges in the GTA. Final student intakes will occur in the Fall of 2019, with both contracts concluding at the completion of the 2021 Winter term. Enrolment levels in 2018-19 and 2019-20 will reflect limits requested by MAESD, with resulting reduction in revenue and contribution reflected in this budget.

• International tuition and fees for regular post-secondary programs is set at $6,740 per academic term in 2018-19.

5.1.5 Apprenticeship Training

• Apprenticeship revenue reflects per diem fees paid by MAESD for classroom training unchanged from 2017-18. Revenue from training increases by $270,400, as a result of growing activity in General Carpenter, Steam Fitter and Electrical Construction Apprenticeships as well as a $68,000 increase in the Apprenticeship Enhancement Fund Grant.

• The Ontario Youth Apprenticeship Program (OYAP) declines from the 2017-18 level.

5.1.6 Contract Services

• Commercial fire training revenue increases over the previous year which was impacted by the faculty strike.

• Total course fees associated with a Board of Governors information technology certificate program that attracts predominantly international enrolment increase by $265,000 in 2018-19.

5.1.7 Research Activity

• Research continues to be a very active portfolio across a number of major initiatives. New Federal and Provincial multi-year awards commence in 2018-19 while some major one-time equipment grants conclude.

• A funding award totalling $1,719,600 from the Canadian Foundation for Innovation and the Ontario Research Fund supporting acquisition of equipment for the Bio-Industrial Process Research Centre was extended into 2018-19.


• A new Ontario Centres of Excellence (OCE) award, along with partner contributions, totalling $937,500 over the next two years supports the OCE College Strategic Sector/Cluster/Technology Platform.

• An Applied Research Tools & Instruments Grant (ARTI) of $150,000 supports laboratory equipment enhancing the Advanced Nano-Engineered Materials Laboratory.

• Work continues on a five-year, $2.3M College and Community Innovation Program (CCI) grant from the Natural Sciences and Engineering Research Council (NSERC) in support of the Lambton Energy Research Centre. Focused on research, development and commercialization of renewable energy management and optimization technologies, $450,500 in grant and partnership revenue will fund project-related expenditures in 2018-19.

• In 2018-19 grant revenue funding of $436,000 supports continued work related to a five-year, $2.3M NSERC grant approved in 2015-16 to establish the Bio-Industrial Process Research Centre at Lambton College.

• The Bluewater Technology Access Centre (BTAC) was awarded a second five-year, $1.75M NSERC grant commencing in 2018-19.

• The NSERC supported Lambton Water Centre recognizes $366,300 of project revenue in 2018-19 in the extended final year of the project.

• A new five-year NSERC grant supporting the work of Dr. S. Karimi, Industrial Research Chair for Colleges (IRCC), provides $250,000 revenue in 2018-19, inclusive of partner contribution.

• A project funded through Youth Skills Connection will continue to assist rural youth in skill acquisition and employment experience, supported by $215,500 grant funding that concludes in 2018-19.

5.1.8 Online Education

• ONCAT funding by the Ministry of Advanced Education and Skills Development for development of educational pathways continues with increased revenue over the level received in 2017-18. Shared Course Online Funding of $500,000 received over the previous two years is not repeated.


5.1.9 Mental Health Initiative

• Provincial funding for Mental Health initiatives reflects the continuation of grants received in 2017-18 to provide extended mental health counselling services for students as well as extension of the highly regarded PEERS support program.

5.1.10 Skill Development

• New revenue for youth skill and employment training through the Career Ready Fund and the Skills Catalyst Fund are reflected in the 2018-19 budget.

5.1.11 Ancillary Operations

• Occupancy in the student residence is anticipated to remain at 2017-18 levels.

• Residence fees are unchanged from the previous year.

• Contribution from the Campus Shop increases over the previous year.


5.2 Expenses

5.2.1 Staffing Complement

• Eight new Faculty positions are added in 2018-19.

• Six net new Support Staff positions are added, four of which are funded.

• Three Administration positions are added, two of which are conversions from Support Staff.

• One funded Management position is added.

Apr 1/18 Net Change Mar 31/19

Faculty 129 (2) vacant 8 new 135

127 8 additions 135

Support Staff 35 4 funded 39 130 4 unfunded 132

(2) trsf to Admin 165 6 additions 171

Administration 1 unfunded 2 trsf from SS

5 3 additions 8

Management 6 1 funded 7 36 - unfunded 36 42 1 addition 43

Total 339 18 additions 357

5.2.2 Compensation

• A new academic collective agreement that spans the period October 1, 2017 to September 30, 2021 includes annual increases of 1.75% effective October 1, 2017 and 2% effective October 1, 2018.


• The Support Staff collective agreement was extended to August 31, 2022. The 2018-19 budget reflects the negotiated increase of 1.5% effective March 1, 2018.

• A grid adjustment of 2.0% for non-executive administrative staff as recommended by the College Employer Council is reflected in this budget. Compensation for Executive level positions remains frozen, awaiting MAESD approval of a new Executive Compensation program.

• Movement through salary range/grid based on experience and/or performance has been included for eligible employees in each employee group.

• Pension plan contributions in 2018 remain unchanged for both employer and employee.

• Benefit rates are unchanged for each full-time employee group.

• Implementation of the requirements of Bill 148 (FWBJ Act) results in increases in compensation rates for the majority of part-time College employees as well as increased costs associated with compensated absences.

• Negotiations related to a new collective bargaining unit representing part-time support staff have not commenced so no cost estimate is included in this budget.

5.2.3 New Initiatives

• The following new initiatives respond to key strategic priorities included in the College’s Strategic Plan 2013-2018:

Post-Secondary

Certificate/Diploma/Advanced Diploma Programs

New post-secondary and Board of Governors programs will be offered at the Sarnia Campus in 2018-19:

Full-time delivery

Esports Entrepreneurship & Administration – Ontario College Diploma

Recreation Therapy – Ontario College Diploma Advanced Project Management and Strategic Leadership –

Ontario College Graduate Certificate


Global Business Management – Ontario College Graduate Certificate

Cyber Infrastructure Specialist – Board of Governors Certificate

Part-time delivery

Addictions – Behaviour and Care – Board of Governors Certificate

Concepts in Mental Health – Board of Governors Certificate Mental Health Recovery Support – Board of Governors

Certificate

Potential new programs for 2019-20:

Full-time delivery

Heating, Air Conditioning & Refrigeration Technician – Ontario College Diploma

Occupational Therapist Assistant / Physiotherapist Assistant – Ontario College Diploma

Power Engineering Techniques – Ontario College Graduate Certificate

Quality Engineering Management – Ontario College Graduate Certificate

Financial Planning & Wealth Management – Ontario College Graduate Certificate

Global Business Management – Ontario College Graduate Certificate

Academic Delivery

• Capstone curriculum will be expanded to include 5 programs in the School of Technology, incorporating "industry projects" in the final academic term.

• A MAESD funded Work Integrated Learning Project to provide students with a work experience alternative to co-op placement will be piloted in 7 post-secondary programs, requiring additional personnel.

Project Supervisor, Work Integrated Learning (term certain)

• New faculty positions will be added in 2018-19 to serve students.

Eight (8) full-time faculty positions


• Increasing activity in the Skilled Trades and Training area requires conversion of a part-time administrative support position to a nine-month full-time position.

Skilled Trades Administrative Assistant

Research

• In support of renewal of three significant research grants and a new Information Technology related research grant, one full-time and three Initiatives and Opportunities (I/O) support staff positions are added.

Bio-industrial Process Research Centre Technician Lambton Energy Research Coordinator – I/O IRCC Research Technician – I/O IT Researcher – I/O

Information Technology

• Increasing focus on cyber security necessitates additional administrative oversight.

Information Security Officer

• Implementation of two modules in the College Information System; Customer Relations Management and Human Resource Management requires an additional resource.

Applications Development Programmer – I/O

• Upgrade of the College website to be responsive for mobile devices requires an additional resource.

Web Developer – I/O

Fire School/Learning & Training Solutions

• Increasing activity in commercial fire training requires conversion of an existing I/O position to full-time status.

Operations Technician and Fuel Technologist

Employment Programs

• Renewal and expansion of provincial funding for employment programs aimed at both adult and youth populations results in the requirement to convert four I/O positions to full-time staff.


Employment Consultant (2) Statistician Workshop Facilitator

Student Services

• The successful focus on student employment following graduation warrants the conversion of an I/O position to full-time status.

Career Services Advisor

• Receipt of Career Ready Funding and Skills Catalyst Funding supports two new positions.

Field Liaison – I/O

• Opening of the new Athletics & Fitness Complex necessitates conversion of a vacant Management position.

Director, Athletics & Recreation

Human Resources

• The roles of two existing Human Resources Support Staff positions have been expanded and changed. As a result, the positions meet the definition of Administrative positions, and are reclassified from Support Staff.

Payroll Administrator Benefits, Wellness and Accessibility Officer

5.2.4 Facilities

• Included in this budget is $374,100 spending on facility maintenance and renewal work. Again in 2018-19 MAESD has diverted Facilities Renewal Program (FRP) funding to support a major capital project. However, budgeted facility maintenance spending has been maintained at the level of recent years.

Capital Projects/Fundraising

• The Lambton College Foundation’s Envision Tomorrow Capital Campaign supports construction of the NOVA Chemicals Health & Research Centre, the Athletics & Fitness Complex and equipment for the Centre of Excellence in Energy & Bio-Industrial Technologies.


Major Capital Projects

• New facilities:

Construction of the NOVA Chemicals Health & Research Centre and new Athletics & Fitness Complex will be completed in 2018-19. A total of 100,000 sq. ft. of new space will house state-of-practice health labs and research space, active learning classrooms, as well as a 1,240 seat double gymnasium and 6,000 sq. ft. fitness centre. Cost of these projects totals $48.2M. The athletic space will open in Fall 2018 with the academic space available for student use in January 2019.

Following completion of the Athletics & Fitness Complex the College will enter into a 25-year loan arrangement for $6,600,000 with the Ontario Financing Authority. Under agreement with the Students’ Administrative Council (SAC), an annual Building Fee of $150 per student will be levied by SAC and transferred to the College in support of this project.

A new Centre of Excellence in Energy and Bio-Industrial Technologies will open in September 2018. Federal Strategic Infrastructure Funding, together with Provincial support and matching funds from College capital reserves enabled renewal/expansion and consolidation of the College’s major technology and research labs. Approximately 34,000 square feet of remodelled existing space together with 7,000 square feet of new construction will bring technology programming and research laboratories together in state of practice facilities.

• In 2018-19 a total of $6,255,000 will be transferred from Campus Renewal Reserve to fund the following capital projects:

Initial phases of the Wayfinding Master Plan will be implemented, including interior and exterior signage for the new facilities and some existing facilities and roadways.

Modifications to roadways necessitated by the new facilities will result in realignment of parking security kiosks and implementation of a two-way road system.

Aligned with the roadway modifications, early phases of a Campus Landscape Master Plan will be initiated.

New state of art technology equipment will be purchased for use in the Centre of Excellence for Energy and Bio-Industrial Technologies.


• Facilities Capital Projects

Following completion of the Centre of Excellence in Bio-Industrial Technologies, certain existing facilities will be relocated and the vacated space will be renovated as:

Instrumentation lab becomes two new 60 seat classrooms

Nano-technology lab becomes a 50 seat classroom

Major repairs to an existing 3-tier chemical prop at the Fire and Public Safety Centre of Excellence will be completed.

Modifications to the Welding facilities will expand the capacity of these shops.

A new bleacher system will replace 50 year old bleachers in the existing gymnasium.

Modernization plans for the campus residence will continue in 2018-19.

5.2.5 Contingency

A contingency of $750,000 is included in this budget.

5.2.6 Capital Reserves

A total of $15,792,800 is transferred to Internally Restricted Reserves:

Campus Renewal Reserve - $15,617,800

Reserve for renovation and remodelling of dated facilities is increased. These funds will finance modernization plans for portions of the South Building.

Parking Reserve - $75,000

These funds will be utilized in redesign of the College roadway control system following completion of a roadway extension included with the new building construction.

Fire School Equipment - $100,000

The reserve for equipment renewal is increased.


THE LAMBTON COLLEGE OF APPLIED ARTS AND TECHNOLOGY

BUDGET

Statement of Revenue and Expenditure

for the period April 1, 2018 - March 31, 2019

THE LAMBTON COLLEGE OF APPLIED ARTS AND TECHNOLOGY Statement of Revenue and Expenditure For the period: April 1, 2018 - March 31, 2019

2018-19 2017-18 Supporting Schedule

Draft BUDGET

Revised Forecast Variance

REVENUE Post Secondary Contract Services Student Services

Sch 2A Sch 2B Sch 3

$ 44,133,000 55,413,000 4,186,000

$ 39,574,000 61,846,000 3,434,500

$ 4,559,000 (6,433,000) 751,500

Administrative Services Physical Resources Ancillary

Sch 4 Sch 5 Sch 6

1,304,400 1,245,100 4,547,300

110,828,800

1,766,900 1,800,400 4,912,200

113,334,000

(462,500) (555,300) (364,900) (2,505,200)

EXPENDITURE Post Secondary Contract Services Student Services Administrative Services Physical Resources Ancillary

Sch 2A Sch 2B Sch 3 Sch 4 Sch 5 Sch 6

33,376,800 31,070,500 8,075,400 6,367,700 7,359,100 4,212,200 90,461,700

29,519,700 36,028,600 7,332,200 5,519,400 6,193,600 4,869,600 89,463,100

3,857,100 (4,958,100) 743,200 848,300 1,165,500 (657,400) 998,600

EXCESS OF REVENUE OVER EXPENDITURE BEFORE GAAP ADJUSTMENTS $ 20,367,100 $ 23,870,900 $ (3,503,800)

LESS: GAAP ADJUSTMENTS Depreciation/Contribution Amortization expense Vacation Pay Expense NET SURPLUS/(DEFICIT) AFTER GAAP ADJUSTMENTS

3,464,400 292,900

16,609,800

1,751,400 203,600

21,915,900

(1,713,000) (89,300)

(1,701,500)

TRANSFER TO CAPITAL RESERVES (15,792,800) (20,753,500) (4,960,700)

EXCESS OF (EXPENDITURE OVER REVENUE) / REVENUE OVER EXPENDITURE

$ 817,000 $ 1,162,400 $ (6,662,200)

OPENING ACCUMULATED UNRESTRICTED SURPLUS 3,801,870 2,639,470 (1,162,400)

CLOSING ACCUMULATED UNRESTRICED SURPLUS $ 4,618,870 $ 3,801,870 $ (7,824,600)

THE LAMBTON COLLEGE OF APPLIED ARTS AND TECHNOLOGY Analysis of Post Secondary For the period: April 1, 2018 - March 31, 2019 Schedule 2A

2018-19 2017-18 Draft Revised

BUDGET Forecast Variance REVENUE: Fees: Tuition and Other MAESD Grants Other

$ 19,795,700 23,980,100 357,200

44,133,000

$ 16,261,600 22,413,800 898,600

39,574,000

$ 3,534,100 1,566,300 (541,400) 4,559,000

EXPENDITURE: Compensation Instructional software and equipment Equipment maint./rentals Field work Advertising/Promotion Instructional Premise rental Office I.T. Networking Professional development Travel Tuition set aside

$ 28,583,800 1,856,500 278,600 44,200 76,200

1,144,500 4,300 86,200 239,400 239,500 187,200 636,400

$ 24,721,800 1,851,500 268,400 42,900 60,900

1,121,100 3,600 96,800 260,500 254,500 208,600 629,100

$ 3,862,000 5,000 10,200 1,300 15,300 23,400 700

(10,600) (21,100) (15,000) (21,400) 7,300

33,376,800 29,519,700 3,857,100

CONTRIBUTION: $ 10,756,200 $ 10,054,300 $ 701,900

THE LAMBTON COLLEGE OF APPLIED ARTS AND TECHNOLOGY Analysis of Contract Services For the period: April 1, 2018 - March 31, 2019 Schedule 2B


BUDGET Forecast Variance REVENUE: Contract Revenue Course Fees

$ 363,800 1,245,100

$ 400,200 1,028,700

$ (36,400) 216,400

International MAESD Apprenticeships MAESD Contracts

38,428,700 1,193,600 3,621,400

45,595,500 880,900 3,326,300

(7,166,800) 312,700 295,100

Other Provincial Contracts 2,609,600 2,332,200 277,400 Municipal Contracts Research Contracts Fire School

250,000 5,749,600 1,568,000

355,500 6,324,000 1,200,000

(105,500) (574,400) 368,000

Other 383,200 55,413,000

402,700 61,846,000

(19,500) (6,433,000)

EXPENDITURE: Compensation International Recruitment Stipends/Support Allowances Equipment Equip & Building Maintenance Advertising/Promotion Instructional/Program Office Travel Domestic Travel International Professional development Premise rental and utilities

$ 10,659,700 13,050,800 1,248,800 1,620,600 380,200 744,800 1,773,300 258,500 645,100 165,100 60,500 463,100

$ 9,871,600 18,278,600 1,006,500 2,645,500 279,700 849,000 1,557,000 273,000 601,900 165,100 70,500 430,200

$ 788,100 (5,227,800) 242,300

(1,024,900) 100,500 (104,200) 216,300 (14,500) 43,200 -

(10,000) 32,900

31,070,500 36,028,600 (4,958,100)

CONTRIBUTION: $ 24,342,500 $ 25,817,400 $ (1,474,900)

THE LAMBTON COLLEGE OF APPLIED ARTS AND TECHNOLOGY Analysis of Student Services For the period: April 1, 2018 - March 31, 2019 Schedule 3


BUDGET Forecast Variance REVENUE: MAESD Revenue Sundry Fees Other

$ 1,626,500 1,838,400 721,100 4,186,000

$ 1,250,100 1,607,600 576,800 3,434,500

$ 376,400 230,800 144,300 751,500

EXPENDITURE: Compensation Advertising/Promotion Equipment Athletics Educational resources Awards Office Professional development Travel

$ 6,811,100 332,700 100,400 199,500 229,400 150,000 125,300 3,100

123,900

$ 6,013,300 511,900 97,000 164,400 157,900 150,000 142,100 7,000 88,600

$ 797,800 (179,200) 3,400 35,100 71,500 -

(16,800) (3,900) 35,300

8,075,400 7,332,200 743,200

CONTRIBUTION: $ (3,889,400) $ (3,897,700) $ 8,300

THE LAMBTON COLLEGE OF APPLIED ARTS AND TECHNOLOGY Analysis of Administrative Services For the period: April 1, 2018 - March 31, 2019 Schedule 4


BUDGET Forecast Variance REVENUE: MAESD Revenue Rental Revenue Other

$ 202,800 126,600 975,000 1,304,400

$ 230,700 126,800 1,409,400 1,766,900

$ (27,900) (200)

(434,400) (462,500)

EXPENDITURE: Compensation Advertising/Marketing Insurance Duplicating/Printing Postage Office Service charges Professional fees Taxes Travel Staff employment/recruitment Contingency Other

$ 3,456,800 526,600 226,400 261,900 66,300 93,200 126,800 302,600 169,100 108,200 121,000 750,000 158,800

$ 3,327,800 638,500 194,600 268,300 94,000 94,100 127,500 282,600 197,000 95,400 92,000 -

107,600

$ 129,000 (111,900) 31,800 (6,400) (27,700) (900) (700)

20,000 (27,900) 12,800 29,000 750,000 51,200

6,367,700 5,519,400 848,300

CONTRIBUTION: $ (5,063,300) $ (3,752,500) $ (1,310,800)

THE LAMBTON COLLEGE OF APPLIED ARTS AND TECHNOLOGY Analysis of Physical Resources For the period: April 1, 2018 - March 31, 2019 Schedule 5


BUDGET Forecast Variance REVENUE: Facilities Renewal $ - $ - $ -Other MAESD Revenue Facilites Fee Other

796,600 183,500 265,000 1,245,100

1,384,900 168,800 246,700 1,800,400

(588,300) 14,700 18,300 (555,300)

EXPENDITURE: Compensation Equipment Equip & Building Maintenance Utilities Contract Security & Cleaning Office Telecommunications Vehicle Travel Other

$ 1,675,500 816,200 1,653,200 1,684,200 1,116,400 155,600 158,300 9,500 10,100 80,100

$ 1,361,900 720,200 1,359,400 1,500,800 970,400 4,300

177,200 9,500 10,100 79,800

$ 313,600 96,000 293,800 183,400 146,000 151,300 (18,900) --300

7,359,100 6,193,600 1,165,500

CONTRIBUTION: $ (6,114,000) $ (4,393,200) $ (1,720,800)

THE LAMBTON COLLEGE OF APPLIED ARTS AND TECHNOLOGY Analysis of Ancillary Operations For the period: April 1, 2018 - March 31, 2019 Schedule 6


BUDGET Forecast Variance REVENUE: Campus Shop Parking Residence

$ 2,667,400 530,000 1,349,900 4,547,300

$ 3,085,700 513,600 1,312,900 4,912,200

$ (418,300) 16,400 37,000 (364,900)

EXPENDITURE: Campus Shop Parking Residence

$ 2,179,700 375,000 1,657,500 4,212,200

$ 2,807,100 354,800 1,707,700 4,869,600

$ (627,400) 20,200 (50,200) (657,400)

CONTRIBUTION: $ 335,100 $ 42,600 $ 292,500

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