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SU calls for transparency in MNIF reporting amid regulatory changes

By Vama Saini, January 20 2025—

The 82nd Students’ Union is advocating for greater transparency in the university’s financial reporting practices, particularly concerning Mandatory Non-Instructional Fees (MNIFs). SU Vice-President External Mateusz Salmassi expressed concerns about the lack of detailed reporting on how these fees are allocated, affecting students’ ability to understand where their money is being spent.

“The larger issue that we’re looking at has to do with transparency and reporting, which has been a years-long issue, both before and after the changes,” Salmassi said.

MNIFs are student fees paid to the university outside of tuition and are used to run various offices and student programs.

The University of Calgary has introduced significant changes to its reporting on MNIFs. These changes were introduced in response to government requirements, effective Mar. 1, 2023. According to the university, these updates were designed to align reporting with provincial standards, incorporate plain language and improve accessibility for students.

“The new MNIF reporting template was introduced in response to student concerns raised during the 2023–24 Tuition and Fee Consultation process,” the university stated. “We consulted with Students’ Union (SU) and Graduate Students’ Association (GSA) student leaders starting May 4, 2023, when the first meeting about the updated reporting process occurred.”

The updated format was finalized at the Aug. 31, 2023, Tuition and Fee Consultation Committee (TFCC) meeting, with input from both SU and GSA representatives. 

Direct vs. Indirect costs

Deputy Provost Robin Yates explained that MNIF reporting now separates direct and indirect costs, offering clearer insights into expenditures. Direct costs include salaries, wellness programs and equipment, while indirect costs—calculated using a standardized 40 per cent allocation formula—cover expenses like maintenance, utilities and administrative support.

“The 40 per cent allocation aligns with financial reporting practices at U15 institutions and international funding agencies,” said Yates. 

According to Salmassi, this figure is based on a research overhead formula designed for projects funded by private industry—a calculation he argues is inappropriate for student-facing services.

“We don’t believe that’s appropriate for student-facing departments,” Salmassi said. “If the university can calculate specific indirect costs for their commercial tenants, then they can find a way to do the same for student-facing offices.”

Yates emphasized that the university subsidizes MNIF-funded services, as fee revenues do not cover the full cost of delivery.

Detail in performance metrics

One notable change involves scaling back detailed performance metrics. Yates clarified that this decision, made in consultation with previous SU and GSA executives, aims to prioritize meaningful measures of service quality over metrics that may not reflect the student experience.

“Counting how many times a student picks up the phone doesn’t necessarily indicate good service,” Yates explained. “Instead, enabling students to find answers efficiently via websites or instant messaging better reflects high-quality service.”

Yates said that this shift allows staff to focus resources on improving services rather than tracking data deemed less relevant to students, according to previous consultations.

While this change, according to Yates, was intended to enhance clarity, Salmassi believes the new system lacks the necessary granularity to provide meaningful insights to students.

“In order for the SU to participate in meaningful consultation, the university should infuse every MNIF report with performance data,” Salmassi said. “It’s not enough to tell us what departments receive funding. You have to show us whether students are actually using the services and whether they’re effective.”

He cited the example of MNIF reports from the 2021–2022 academic year, which included performance metrics like the number of advising appointments completed by the Office of the Registrar. This data is no longer provided, with the university citing the administrative burden of tracking such details.

“We partly understand the university’s concern there. Tracking how many emails a department sends doesn’t tell students much about performance, but other metrics, like attendance at career workshops, can paint a picture of value for students,” Salmassi added.

PSMH

One of the SU’s concerns involves how the Post-Secondary Student Mental Health (PSMH) Grant is accounted for in MNIF reports. This nearly $1 million annual grant is intended to fund mental health services for students. 

The university has clarified its approach to reporting the grant, stating that none of the funding is reflected in MNIF reports.

“The institutional commitment to mental health and well-being for students and staff is expansive and multifaceted, with resources allocated through various funding mechanisms with distinct reporting requirements,” said the university.

The university explained that the PSMH Grant is reported separately to the province through a dedicated process to ensure compliance with provincial guidelines.

“In the 2023–24 academic year, $0 from the PSMH Grant was used to directly support activities listed in the MNIF report. As a result, grant revenues and expenditures associated with this funding are not included in the MNIF report,” stated the university. “This approach ensures transparency and clarity in financial reporting while adhering to provincial reporting requirements for the PSMH Grant.”

Salmassi questioned this separation, emphasizing that without including grant revenues in MNIF reports, it becomes difficult for students to verify whether their fees are appropriately justified.

“Provincial guidelines are clear: you can’t charge more for MNIFs than what you spend on specific goods and services. That means you have to include other revenue when calculating to see if you break even,” Salmassi said.

Yates acknowledged these concerns and committed to providing clarification.

“We’re fully compliant with provincial requirements and exceed them in several areas,” Yates said. 

He highlighted the companion document provided alongside MNIF reports to help students understand fee structures and expenditures.

The current SU continues to advocate for improvements to MNIF reporting. According to Salmassi, this includes embedding performance data into reports and providing a clearer breakdown of expenses and revenue. While some improvements have been made in the past, he emphasized the need for continued progress.

“Students are charged so much every year in tuition and fees,” Salmassi said. “It’s your money—you worked hard, or your parents worked hard for it. You deserve to ask questions and ensure it’s being spent on what you need most.”

Learn more about MNIF’s reporting here


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