Description of Expenditure

Corresponding GL Class/Subclass/Category/Object

 Academic Ranks

• Includes payments to both full and part time staff members who hold an academic rank and are engaged in instruction and research activities at Acadia University.
• Academic Ranks include deans, professors, associate professors, assistant professors, and lecturers.
• Also includes any staff members on leave such as administrative, academic, or sabbatical.

GL Subclass: 51###

 Other Instruction and Research

• Includes payments to any staff or non-staff members without academic rank, but who take part in instruction and research at Acadia University.
• The staff, and non-staff members include the following: instructors, tutors, markers, laboratory demonstrators, teaching assistants, research assistants, invigilators, clinical assistants, and post-doctoral fellows.
• Also includes payments made to any graduate or undergraduate students who are taking part in instruction or research activities.

GL Subclass: 52###

 Other Salaries and Wages

• For salaries and wages that did not correspond to the two rows above. Includes payments to all non-instructional (support) staff such as technicians, teaching and research laboratory technicians, clerical and secretarial, professional and managerial, janitorial, and maintenance.
• Also includes any staff members who hold an academic rank but are not currently involved in instruction and research activities. (ie. the president and vice-presidents)

GL Subclass: 53###

 Travel

• Includes expenditures on conference, fieldwork, recruitment travel, moving and relocation of staff, field trips, and all other types of travel necessary for the operation of Acadia. Expenditures would include transportation, accommodations, meals and conference fees.

GL Subclass: 61###

 Library Acquisitions

• Includes all purchases of books, periodicals and other reference materials along with the electronic access if needed for the main library, and any faculty or department library.

GL Subclass: 62###

 Printing and Duplicating

• Includes expenditures that are normally consumed in the fiscal year and involve anything from printing, photocopying, duplicating, illustrations, publishing, and the related supplies to above.

GL Category: 633##

 Materials and Supplies

• Includes materials and supplies that would normally be consumed within the fiscal year such as stationery, computer and other office supplies.
• Consumable laboratory and teaching supplies are also included, such as chemicals and instruments.

GL Subclass: 63###

 Communications

• Expenditures such as telephone, data communications, mailing, and courier fall under this category. Any equipment rental that coincides with the above falls under equipment rental and maintenance.

Object (telephone): 63310

Object (courier): 63315

Object (postage): 63201

 Other Operational Expenditures

• Any miscellaneous expenditures that are not covered in the other categories often falls under other operational expenditures. Some examples are space rental, property taxes, institutional membership fees, insurance, meals, and advertising and promotion.

Object (property tax): 78100

Object (meals): 63215/63403

 Scholarships, Bursaries, and Prizes

• Includes payments to students (unless the student is expected to provide a service for the payment) such as those for prizes, awards, and fee remission.

GL Subclass: 74###

 Externally Contracted Services

• Includes expenditures such as cleaning contracts, snow removal, security services, and food services.

GL Subclass: 75###

 Professional Fees

• Includes all fees paid to legal counselors, auditors, computer consultants, and human resources consultants.

GL Subclass: 76###

 Furniture and Equipment Purchase

• Includes laboratory equipment, excluding consumables, computing equipment and software, administrative equipment and furnishings, copying equipment, and maintenance equipment. The installation costs for the above should be included as well.

GL Subclass: 66###

 Equipment Rental and Maintenance

• Includes all rental and maintenance costs for laboratory equipment, excluding consumables, computing equipment and software, administrative equipment and furnishings, copying equipment, and maintenance equipment. The installation costs for the above should be included as well.

GL Subclass: 67###