Executives   2018-19
ACCT DEPT DESCRIPTION  
4200 200 Bursary/Endowment Interest Revenue                   1,500
4202 200 Student Fees Revenue               762,000
4203 200 Student Health & Dental Plan Revenue           1,879,000
4204 200 Capital Campaign Contribution               122,000
4205 200 UPASS Revenue           1,017,500
4206 200 MBA Society Fee Levy                   3,000
4222 200 Misc U-PASS Revenue               9,000
4250 200 Global Initiative Fund Levy             12,900
4251 200 Mental Wellbeing Levy             13,600
4290 200 WUSC Levy             14,500
XXXX 200 Campus Fund             30,000
4666 200 AST Student Fee Revenue                 22,000
    TOTAL REVENUE  $     3,887,000
ACCT DEPT DESCRIPTION  
6000 200 Executive Salaries Expense 88,000
6050 200 CPP & EI contributions – employer 7,300
6200 200 Student Health Plan Expense 1,879,000
6201 200 UPASS Expense 1,017,500
6205 200 Capital Projects 122,000
6206 200 MBA Society Fee Expense 3,000
6210 200 President Discretionary Expense 4,000
6222 200 Services Expo 2,000
6270 200 CASA Membership 22,000
6275 200 StudentsNS Membership 41,000
6290 200 WUSC Contribution 14,500
XXXX 200 Global Initiative Fund 12,900
6291 200 Athletics Commitment 35,000
6521 200 Mental Wellbeing Expense 13,600
6840 200 Depreciation Expense 130
6906 200 Executive Cell Phone Expense 3,600
6955 200 Computer Lease Expense 1,570
6010 200 President’s Discretionary Bonus 8,000
6020 200 President’s Bonus 2,500
6300 200 Council Events 4,000
6083 200 Regular Honoraria Expense BOD 17,100
6235 200 Board of Directors Training, Transition, External Resources, Meeting costs 8,000
XXXX 200 BOD Secretary Costs 1,000
    TOTAL EXPENSES  $       3,307,700
       
    NET INCOME (LOSS)  $        579,300
       
  Gorsebrook Lounge   2018-19
ACCT DEPT DESCRIPTION  
4300 300 Beer Revenue                 40,000
4302 300 Draught Revenue                 75,000
4303 300 Spirits Revenue                 45,000
4304 300 Wine Revenue                 18,000
4305 300 Non Alcohol Revenue                 13,500
4306 300 Sundry Revenue                   1,000
4308 300 Gratuity Revenue                   3,000
4309 300 Bar Service Revenue (Functions)                 17,000
4311 300 Cover Charge Revenue                   5,000
4312 300 Games Room Revenue                   1,500
4320 300 Corporate Revenue                 54,000
4340 300 Event Security Revenue                   4,840
4350 300 Coca Cola Sponsorship                 14,220
4999 300 Miscellaneous Revenue                       100
    TOTAL REVENUE  $          292,160
       
    Gorsebrook Lounge 2018-19
ACCT DEPT DESCRIPTION  
5300 300 COS Beer                 16,500
5301 300 COS Bottle Deposit Expense                   2,100
5302 300 COS Draught                 39,000
5303 300 COS Spirits                 13,000
5304 300 COS Wine                 11,500
5305 300 COS Non-Alcoholic                   8,000
5306 300 COS Bar Supplies                   1,000
       
6000 300 Wages Expense                 72,000
6010 300 Door Staff Expense                 45,000
6050 300 CPP & EI contributions – employer                   9,000
6090 300 Full Time Salary Allocation                 38,535
6306 300 Bar Supplies Expense                   1,600
6308 300 Gratuity Expense                   3,000
6315 300 Food Costs Expense                   2,500
6320 300 Spillage Expense                       500
6325 300 SOCAN fee expense                   3,500
6335 300 Glassware/Equipment Expense                       750
6340 300 Cable TV                   5,700
6341 300 Event Security Expense                   4,000
6800 300 Repair & Maintenance Expense                   3,000
XXXX 300 Software Expense                   1,400
6840 300 Depreciation Expense                   7,900
6850 300 Cleaning Expenses                       500
6860 300 Insurance Expense                   2,800
6881 300 Staff Training Expense                   4,700
6885 300 Uniforms & Linen Expense                       750
6955 300 Computer Lease Expense                       600
6960 300 Merchant fees                   7,300
6999 300 Misc. Expenses / Manager Discretion                    1,000
    TOTAL EXPENSES $307,135
       
    NET INCOME (LOSS) -$14,975
       
  Information Desk   2018-19
ACCT DEPT DESCRIPTION  
4320 320 Bus Ticket Revenue 15,000
4322 320 Metro Transit Commission Rev. 300
4323 320 Postage Revenue 50
    TOTAL REVENUE  $             15,350
ACCT DEPT DESCRIPTION  
6000 320 Wages Expense                 27,000
6050 320 CPP & EI contributions – employer                   1,400
6090 320 Full Time Salary Allocation                 13,125
6391 320 Bus Ticket Expense                 15,000
6885 320 Uniforms Expense                       500
6910 320 Postage Expense                         50
6955 320 Computer Lease Expense                       550
    TOTAL EXPENSES  $             57,625
       
    NET INCOME (LOSS)  $        (42,275)
       
  Administration   2018-19
ACCT DEPT DESCRIPTION  
4401 400 Corporate Revenue – Taxable                 10,000
4402 400 Corporate Revenue – Non-Taxable                       500
4406 400 Vendor Rental Revenue                   1,000
4410 400 Interest Revenue                   7,000
    TOTAL REVENUE  $             18,500
ACCT DEPT DESCRIPTION  
6000 400 Fulltime Salary               145,850
6020 400 Medical Plan                 26,000
6030 400 RRSP 50/50                 20,000
6050 400 CPP & EI contributions – employer                 15,000
6060 400 Casual Labour Expense                   1,000
6070 400 Casual Labour Benefits                         70
6400 400 Contingency GM                   4,500
6410 400 Membership Expense AMMICUS-C, RANS, NODA                   1,250
6415 400 Courier Charges                       120
6420 400 Deposit Security Expense                   1,600
6425 400 Fulltime/Executive Transition                   7,000
6435 400 Employee Engagement                   6,500
6440 400 Donations Expense                   7,000
XXXX 400 Campus Fund                   5,000
6465 400 Charter Day Expenses                   8,500
6480 400 Professional Development                   8,000
6800 400 Repair & Maintenance                       500
6805 400 Event Sponsorship                   8,000
6810 400 Telephone Charges Expense (Long Distance)                         50
6815 400 Telephone Lease Expense                   6,800
6820 400 Cell Phone Expense                   3,000
6840 400 Depreciation Expense                 13,300
6860 400 Insurance Expense                 27,200
6910 400 Postage Expense                       500
6930 400 Photocopier Supplies Expense                   5,000
6940 400 Fax Charge Expense                       150
6950 400 Computer Supplies Expense                   2,500
6955 400 Computer Lease Expense                   3,450
6960 400 Office Supplies Expense                   6,800
6961 400 Beverages                       400
6975 400 ACCPAC Maintenance                   3,500
6985 400 Bank Charges-Maintenance                   3,500
6990 400 Legal Expense                   2,000
6995 400 Audit Expense                 16,000
6999 400 Miscellaneous Expense                       100
    TOTAL EXPENSES  $        360,140
       
    NET INCOME (LOSS) -$   341,640.00
       
  Societies   2018-19
ACCT DEPT DESCRIPTION  
4150 410 Grad Class Revenue (sitting fees)                   2,500
4170 410 Women’s Centre Levy                 13,500
XXXX 410 Experiential Learning Contribution                   6,000
    TOTAL REVENUE  $             22,000
ACCT DEPT DESCRIPTION  
6110 410 Society Regular Expense                 24,000
6125 410 S.E.L.F                 20,000
6150 410 Grad Class Contingency                   2,500
6160 410 Key Account                           1
6170 410 Women Centre Expenses                 13,500
    TOTAL EXPENSES  $             60,001
       
    NET INCOME (LOSS) -$     38,001.00
       
  Elections   2018-19
ACCT DEPT DESCRIPTION  
6000 420 Election Wages Expense                   4,000
6175 420 Elections Expense                       800
6050 420 Election Benefits Expense                       500
    TOTAL EXPENSES  $               5,300
       
    NET INCOME (LOSS)  $          (5,300)
       
  Marketing   2018-19
ACCT DEPT DESCRIPTION  
    TOTAL REVENUE  $                –  
ACCT DEPT DESCRIPTION  
6000 430 Wages Expense         20,000.00
XXXX 430 Website expenses             716.00
6050 430 CPP & EI contributions – employer           2,000.00
XXXX 430 Campaigns expense         10,000.00
6955 430 Computer Lease Expense             790.00
6960 430 Office Supplies Expense           1,400.00
6999 430 Miscellaneous Expense             500.00
    TOTAL EXPENSES  $     35,406.00
       
    NET INCOME (LOSS) -$     35,406.00
       
  Orientation   2018-19
ACCT DEPT DESCRIPTION  
4520 520 Ticket Revenue               3,000
XXXX 520 University Contribution             10,000
4523 520 Frosh Pack Revenue             25,500
4524 520 Corporate Sponsorship Revenue             40,000
    TOTAL REVENUE  $          78,500
ACCT DEPT DESCRIPTION  
6000 520 Labour                4,000
6505 520 Frosh Pack Expense             15,000
6515 520 Security Expense               2,000
6520 520 Special Events Expense             20,000
6522 520 Food Expense               3,000
6525 520 Decorations Expense                  500
6530 520 Pack Leader Training Expense             15,000
6550 520 SOCAN Fee Expense                  350
6830 520 Equipment Rental Expense               5,000
6880 520 Band & Music Contracts               5,000
6900 520 Printing Expense                  150
    TOTAL EXPENSES  $          70,000
       
    NET INCOME (LOSS)  $           8,500
       
  Programming   2018-19
ACCT DEPT DESCRIPTION  
4534 530 Aramark Programming Contribution               2,000
    TOTAL REVENUE  $           2,000
ACCT DEPT DESCRIPTION  
6550 530 SOCAN Fee Expense                  500
6555 530 Special Event Expense               5,000
6556 530 Winter Carnival Expense               5,000
6560 530 Security Expense                  500
6830 530 Equipment Rental Expense               1,000
6880 530 Band & Music Contracts               9,000
XXXX 530 Campus Fund expenses             25,000
6900 530 Printing and Promo Expense                  500
6955 530 Computer Lease Expense                  300
    TOTAL EXPENSES  $          46,800
       
    NET INCOME (LOSS)  $        (44,800)
       
  Publications   2018-19
ACCT DEPT DESCRIPTION  
4605 600 SMU Yearbook Fee             50,000
    TOTAL REVENUE  $          50,000
ACCT DEPT DESCRIPTION  
6081 600 Honoraria YB Department                  500
6610 600 Yearbook Production             35,000
    TOTAL EXPENSES  $          35,500
       
    NET INCOME (LOSS)  $          14,500
       
  Staff Conferences   2018-19
ACCT DEPT DESCRIPTION  
    TOTAL REVENUE  $                      –  
ACCT DEPT DESCRIPTION  
6700 700 Delegate Fees                   2,200
6705 700 Travel Expenses                   3,500
6710 700 Accommodations Expense                   5,000
6715 700 Per Diem Expense                   1,500
    TOTAL EXPENSES  $             12,200
       
    NET INCOME (LOSS)  $        (12,200)
       
  Student Conferences   2018-19
ACCT DEPT DESCRIPTION  
    TOTAL REVENUES  $                –  
ACCT DEPT DESCRIPTION  
6735 710 CASA delegate fees                       500
6736 710 CASA travel                   7,500
6737 710 CASA Accommodations                   4,500
6738 710 CASA per diems                   1,600
6740 710 COCA Delegate fee                   2,400
6741 710 COCA Travel                       750
6742 710 COCA Accommodation                   2,200
6743 710 COCA Per Diem                       850
6744 710 StudentsNS Delegate Fees                       600
6745 710 StudentsNS Travel                   2,000
6746 710 StudentsNS Per diems                       750
    TOTAL EXPENSES  $     23,650.00
       
    NET INCOME (LOSS)  $        (23,650)
       
    Husky Patrol 2018-19
ACCT DEPT DESCRIPTION  
4730 730 Corporate Sponsorship Revenue                 10,000
XXXX 730 Security Services Revenue                 21,750
    TOTAL REVENUE  $             31,750
ACCT DEPT DESCRIPTION  
6000 730 Wages Expense                 18,000
6050 730 CPP & EI contributions – employer                       900
XXXX 730 Security Expense                 21,750
6090 730 Full Time Salary Allocation                 13,125
6791 730 Decal Expense                   1,250
6792 730 Maintenance  Expense                   3,500
6793 730 Operational Expense / Access NS                       300
6794 730 Gas Expense                   3,000
6840 730 Depreciation Expense                   4,928
6860 730 Insurance Expense                   8,600
6885 730 Uniforms Expense                       450
    TOTAL EXPENSES  $             75,803
       
    NET INCOME (LOSS)  $        (44,053)
       
    TOTAL REVENUES 4,397,260
    TOTAL EXPENSES 4,397,260
       
    NET INCOME(LOSS) 0
       

Student Fee Breakdown

The SMUSA fee structure is based on full-time and part-time enrollment. Full-time students pay $144 in fees plus $145 for a U-Pass, while part-time students pay only $49.50 in fees. Within these amounts are restricted portions that must be allocated for specific a purpose. The unrestricted portion of the student fee is used within the operating budget of the Association to provide services and advocacy in support of the students of Saint Mary’s.

Student Fee Definitions

Yearbook

The yearbook fee is a restricted fee approved by student referendum in 2013. The fee funds the production of the Santamarian Yearbook and upon graduation each graduating student receives a yearbook.
Capital Fund
The Capital Fund was approved by student referendum in 1992 and is used to finance major capital projects of the Students’ Association.
WUSC
The WUSC (World University Services of Canada) fee was approved by student referendum in 2013.
The fee is used to fund a refugee student to attend Saint Mary’s University.
Women’s Centre
This fee was approved by student referendum in 2013 and provides funding to the Saint Mary’s University Women’s Centre that is located on the 5th floor Student Centre. The Women’s Centre is a charted society of the Students’ Association.
Journal
The Journal fee was approved by student referendum in 2013 and is used to fund the student newspaper. The Journal was first produced in 1936 and is one of the oldest student newspapers in the country.
U-Pass
The U-Pass Program was approved by student referendum in 2003 and was again approved by student referendum in 2005. The program is mandatory for all full-time students and provides unlimited access to transit busses and ferries from September 1 to April 30. Part-time students are not eligible for the U-Pass Program.

Operating Budget

Operating Budget Definitions

Governance
Includes expenses related to Board Honorarium, Board Training, Board Meetings / Reports and Elections

Administration
Includes expenses related to Full Time Salaries, Benefits, Depreciation, Leases / Equipment, Memberships, Transition / Training, Professional Development, Insurance, Property Taxes, Office Supplies, Software, Bank Charges, Legal and Audits

Operations and Services
Includes expenses related to Gorsebrook Lounge, Info Desk, Husky Patrol, Marketing, Publications, Inventory, Staff Wages, Benefits, Supplies, Depreciation, Equipment, Food Costs, Cleaning / Repair / Maintenance, Insurance, Advertising / Promotions, Website, Printing / Publications, Gas and Uniforms

Programming and Services 
Includes expenses related to Bursaries, Intramurals, Athletics (varsity game access), Charter Day, Event Sponsorship, Societies, Special Events / Carnival / Bands / Speakers, Equipment and Volunteer Coordinator

Advocacy 
Includes expenses related to VP Salaries and benefits, Pres. Discretionary, CASA, ANSSA and Conferences

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