B04: Course costs

Annotations

Policy #: B04
Responsible authority: Business Operations
Approval authority: Canadian Police College Director General
Approval date: 2015-05-01

Purpose

This directive outlines the procedures for establishing course costs.

Preamble

In 1966, Federal and Provincial Attorneys General agreed to establish the National Police Services (NPS) to help combat organized crime and increase public safety. As a result, the Canadian Police College (CPC) was founded in 1976 with the mandate to deliver specialized police training to members of Canadian police departments and agencies and foreign police departments.In response to policing requirements and other Government priorities, this mandate evolved to include advanced training and executive development programs, and to include other government departments with a law enforcement mandate. To support operations, the college has established the authority to establish appropriate contracting for service arrangements, in keeping with Treasury Board Policies and guidelines for cost recovery, as the method for establishing all fees at the CPC.Currently, there is authority for $5.5M annually of Revenues Credited to the Vote. The Director General of the CPC is delegated the responsibility for establishing curriculum and for setting CPC fees.The Commissioner of the RCMP approves and monitors the curriculum and fees.

Directive

  1. For the purpose of updating the costing of courses to support the annual assessment of fees, each April, the CPC will provide to Financial Management the proposed number of On-Site and Off-Site courses and course offerings for the following calendar year, as well as any other information which may impact the calculation of course costs.

Procedures, roles and responsibilities

  1. Course costs will be calculated by Financial Management, based on information obtained from the CPC.These costs will be calculated using a methodology agreed to by CPC.Cost drivers have been determined in Appendix A.
  2. In May of every calendar year, Financial Management will provide the CPC Business Operations with:
    • An updated "On-Site Costs" spreadsheet containing the estimated delivery costs per student for each course; and
    • An updated "Off-Site Base Costs" spreadsheet containing the estimated delivery costs per student for each course.
  3. CPC Business Operations is responsible for setting the fees based the updated costs provided by Financial Management. Refer to Directive B01 – Course Fees and B05 – Off-site course fees.

New Courses

  1. If a program area requires a new course to be costed, Business Operations must provide to Financial Management:
    • a completed master costing template (see Appendix B)
    • the proposed number of course offerings per year (On-Site and Off-site)
    • the expected number of students per course offering
  2. Financial Management will provide Business Operations with estimates calculated using the methodology agreed to by CPC for:
    • "On-Site Costs"; and
    • "Off-Site Base Costs"

Errors

  1. If an error is discovered in the course cost or fee, this must be reported to CPC Business Operations as soon as possible.
  2. CPC Business Operations is responsible for coordinating with the Registrar's Office, Financial Management, and the Program areas to resolve the issue.

Related directives

Course Fees – B01
Off-site course fees – B05

Appendix A – Costing Drivers

Offering per year (On-Site):

This is the average number of course offerings per year On-Site for the 2010-2014 calendar years calculated per In-Sites report #0202:

Offerings per year (Off-Site):

This column is kept blank.

Participants per Offering

The average number of participants per offering is calculated by dividing the average number of students trained per year for the 2010-2014 calendar years by the average number of course offerings per year for the 2010-2014 calendar years, where:

  1. The average number of students trained per year for the 2010-2014 calendar years is calculated per In-Sites report #0202:
    • N. of Student Sessions
    • Location – all locations
    • Course Type – All course types
  2. The average number of course offerings per year for the 2010-2014 calendar years is calculated per In-Sites report #0202:
    • N. of Sessions
    • Location – all locations
    • Course Type – All course types

Direct Costs

These are costs directly associated with each course and consist of:

Support Costs

These are the activities and units that support the CPC's courses such as the DG's office, the registrar's office, the library, etc. These areas are necessary for courses to operate efficiently but are not direct costs.Collator Branches used are: SN01, SN02, SN06, SN09 and SN012.

Indirect Costs

These are the activities that indirectly support the CPC overall such as internal services (17% of salaries) and EBP (20% of salaries).

Maintenance Costs

Costs associated with the upkeep of buildings, grounds keeping, utilities, etc. The costs of the buildings' amortization were not included in this costing model, however it should be noted that they make up a major cost for the RCMP overall.

Appendix B –Master Template

Course Information
Course Name -
Course Code -
Cost Centre -
Course Duration (Hours) -
Offerings per year -
# of Participants -

Hours broken down by instructors & SMEs
Instructors # 0
Instructors Hrs 0
SME # 0
SME Hrs 0

Cours hours and costs
Classification Number required  Salary per hour  Prep-Time Course Hours Travel & Accom. RCMP SMEs T&A only Outside SMEs T&A only RCMP SMEs salary Outside SMEs salary Instructor costs SMEs Salary Cost Travel & Accom.. Costs Contractors cost Hours
  - - - - - - - - - - - - - -
  - - - - - - - - - - - - - -
  - - - - - - - - - - - - - -
  - - - - - - - - - - - - - -
  - - - - - - - - - - - - - -
  - - - - - - - - - - - - - -
Secondment allocation - - - - - - - - - - - - - -
Total - - - - - - - - - - - - - -

O&M:
One-time Quantity Unit Cost Per Participant (Y/N) Total Cost
- - - - -
- - - - -
- - - - -
Total - - - -

On-going:
Ongoing Quantity Per Participant (Y/N) Replacement Cost/unit Total hours Daily calculated rate Total Cost
- - - - - - -
- - - - - - -
- - - - - - -
Total - - - - - -
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