Guides and Reports: FIUC Corrections

2006-2007: NSCAD University - Restatement of report

(Correction posted September 2010)

For FY 2006-2007 NSCAD University has restated a number of items, mostly but not exclusively in the area of sponsored research.  This restatement is reported in two spreadsheets: the first shows the corrected versions of reports 3.1 through 3.4; the second shows the variances relative to the initially published report.

Users should refer to the corrected reports for specific institutional information.  Nova Scotia and national totals may be corrected by adding the values in the variance report to the previously published amounts.  Further information on the reasons for the restatement is available on demand from the CAUBO office.

2007-2008: NSCAD University - Restatement of report

(Correction posted February 2010)

For FY 2007-2008 NSCAD University has restated a number of items, mostly but not exclusively in the area of sponsored research.  This restatement is reported in two spreadsheets: the first shows the corrected versions of reports 3.1 through 3.4; the second shows the variances relative to the initially published report.

Users should refer to the corrected reports for specific institutional information.  Nova Scotia and national totals may be corrected by adding the values in the variance report to the previously published amounts.  Further information on the reasons for the restatement is available on demand from the CAUBO office.

2007-2008: Thompson Rivers University – Unrealized investment losses

(Correction posted December 2009)

For FY 2007-2008, Thompson Rivers University recorded unrealized investment losses as miscellaneous income rather than investment income.

To correct for this error, users should delete the entry for Miscellaneous income (Report 3.1, General operating fund, line 24) and reduce Other investment income (line 22) by $ 452.  This also applies to British Columbia and national totals.

2007-2008:  Carleton University provincial grants – Operating / Capital

(Correction posted August 2009)

For FY 2007-2008, certain provincial grants for Carleton University were classified as Operating rather than Capital.

To correct for this error, users should reduce Provincial Operating income (Report 3.1, General operating fund, line 8) by $ 5,649 and increase Capital income on the same line by the same amount.  These corrections will flow through to the total fund income on Report 3.1, line 25 and Report 3.3, line 2.  There are associated corrections to accruals on Table 3:  Additions or deductions in the Operating fund (Report 3.3, General operating fund, line 15) should be shown as $ 1,653; while in the Capital fund they should be shown as ($ 12,236).  These changes also apply to Ontario and national totals.

Users of detailed grant information from Table 7 should note that the reclassification of income will also be reflected on Table 7, line 1.

2007-2008: University of Manitoba ancillary income - investment / sales

(Correction posted September 2009)

For FY 2007-2008 the University of Manitoba reported income in the ancillary fund as investment income rather than income from sales.

To correct for this error, users should reduce the reported amount of Other investment income (Report 3.1, Ancillary fund, line 22) by $ 30,546 and increase Sale of services and products (line 23) by the same amount.  This also applies to Manitoba and national totals.

2006-2007:  École polytechnique tuition – credit / non-credit
(Correction posted August 2009)

For FY 2006-2007, tuition income for l’École polytechnique de Montréal was reported as non-credit rather than credit course tuition.

To correct for this error, users should reduce the reported amount of Non-credit tuition for this institution (Report 3.1, General operating fund, line 13) by $ 10,566 and increase Credit course tuition (line 12) by the same amount.  This also applies to Québec and national totals.

2006-2007:  Athabasca University operating income – Tuition / Other fees

(Correction posted August 2009)

For FY 2006-2007 and earlier, Athabasca University reported certain other fees as Credit course tuition; the amounts for FY 2006-2007 have been restated.

To correct for this error for FY 2006-2007, users should reduce the reported amount of Credit course tuition (Report 3.1, General operating fund, line 12) by $ 6,285 and increase Other fees (line 14) by the same amount.  This also applies to Alberta and national totals.