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Carleton University Students’ Association 2021-22 Itemized Budget Reference Report
Carleton University Students’ Association – 2021/22 Itemized Budget
Presented and Prepared by Vice President of Finance Venassa J. Baptiste
Introduction
This document is a reference list for all interested parties, stakeholders, and individuals of the
financial matters of the Carleton University Students’ Association (CUSA). To ensure complete
transparency between CUSA, CUSA Council, and the student population, each budget line
outlined in the Executive Budget Report released on September 15th, 2021, is addressed, and
explained in this reference document. If you have any further questions or concerns that aren’t
answered within this document, feel free to forward them to the Vice President of Finance at
vpf@cusaonline.ca at your earliest convenience.
Frequently Asked Questions
What do the budget lines mean?
The budget lines (i.e., IS-6500-FC) are linked to each account on the budget. Each budget is
unique to one account and does not overlap with another. The first two letters indicate which
financial statement it appears on (Income Statement, Balance Sheet, etc.). The four numbers
indicate which account code it goes to (Office Supplies, Projects, etc.). The last two letters
indicate which department the account falls under (Administration, Roosters, VP Student Issues,
etc.). Below is an explanation of the numbers and codes for an example budget line:
IS-6105-FC
IS = Income Statement 6105 = Office Supplies FC = VP Finance Budget
Why are the budget titles so vague?
The budget titles are meant to last from year to year to ensure consistency within the finance
department. While it would provide additional clarity to have specific budget titles for
individuals outside of the finance department when reviewing the budget, keeping the titles the
same helps maintain efficiency for the finance team to record and match expenses/revenues. It is
especially important for the budget titles to remain the same when conducting the audit, as the
auditors will be reviewing all budget lines, expenses, cash flows, and internal controls within
CUSA. By keeping the same budget lines, we can keep all our actions as transparent as possible
for the audit team and ensure they have the resources/information needed to audit us
appropriately, effectively, and efficiently.
How do we know our student fees entrusted to CUSA are being managed appropriately?
Each summer, CUSA participates in a lengthy external audit conducted by a third-party audit
firm, currently BDO. The role of an audit team is to determine the level of accuracy and clarity
of a company’s financial records, review financial records for their compliance with local tax
laws, and ensure all documents are completed correctly and legally. After conducting a thorough
review of the company’s financial records, the audit team provides recommendations to improveCarleton University Students’ Association 2021-22 Itemized Budget Reference Report
weak internal controls, investigate possible instances of fraud, and monitor compliance with
industry standards, laws, and guidelines. CUSA’s audited statements are posted online after our
annual budget has been approved by CUSA Council.
Is the VP Finance the only one controlling the money?
The Finance team is made up of the VP Finance (full-time, student executive), the Director of
Finance (full-time, staff member), the Accounts Payable Administrator (full-time, staff member),
the Accounts Receivable Administrator (full-time, staff member), and the Finance Clerk (part-
time, student). All expenses and revenues flow through these members, ensuring that multiple
eyes are reviewing each transaction. To complete transactions and payments, both the VP
Finance and the Director of Finance must approve the transaction. Without either the VP Finance
or the Director of Finance’s approval, the transaction cannot move forward.
Common Budget Lines
The following budget lines in this section repeat across a majority of department and executive
budgets in the Executive Budget Report. They are used for the same purpose across each budget
and share the same number.
Budget Line Description
6105 - Supplies Office supplies purchased for the related department (i.e.,
writing tools, printing paper, notepads, staples/stapler, etc.)
6110 – Duplicating Photocopying expenses
6111 – Colour Duplicating Photocopying expenses (colour)
6200 – Voluntary Training and Money reserved for employees to take part in extra training
Staff Appreciation related to their role or to show appreciation for the work an
employee or a group of employees have done during their
time at CUSA. Generally used for office-wide holiday staff
parties, to recognize important milestones, and/or to
commemorate/thank the service of an employee at the end of
their career with CUSA.
6500 – Special Projects Purpose is to provide a fund for projects related to the
executive’s election platform promises and increase student
engagement. If under a service centre, this budget line is
used for events solely related to the purpose of said centre.
8200 – Salaries 3011 Full-time employee salaries, health benefits, and pension
8210 – Wages Non-Union Part-time/contract employee wages
8260 – Payroll taxes (3011) Payroll taxes withheld from full-time employees’ salaries to
pay to the government
8260 – Payroll Taxes (non- Payroll taxes withheld from part-time/contract employees’
union) wages to pay to the government
8300 – Travel Travel expense fund used solely and specifically for
travelling to/from CUSA events for CUSA employees.Carleton University Students’ Association 2021-22 Itemized Budget Reference Report
8310 – Conferences/Meetings Covers delegate and/or conference fee for executives and/or
CUSA employees to attend to obtain professional
development relevant to their position/role within CUSA.
9125 – Telephones The university charges CUSA for telephones used in the
main office and each executive’s office. For
employees/members without a telephone, this covers phone
charges due to the need to be available on short notice.
9130 – Mail Mailing expense fund for tracking/shipping items
9500 – Capital Asset Covers large items that are significant pieces of property
Purchases with a useful life longer than a year and less than $5,000
(i.e., furniture and equipment, etc.).
9900 – Miscellaneous Unexpected, unaccounted expenses that relate to the budget
Expenses and purpose of the budget (e.g., thank you gift for sanitary
staff in the USC office (EXAMPLE ONLY))
Budgets and Specific Budget Lines
Below are the budgets for each Executive position, all Service Centres, and a variety of internal
CUSA department budgets. If a budget is not listed in this section, it is because the current
budget lines for that budget are self-explanatory and easy to determine what kind of expenses fall
under that budget line. Please reach out to the Vice President of Finance at vpf@cusaonline.ca
for additional information.
Executive Budgets
President
Budget Line Budget Title Description
IS-5000-PS Other Revenue Purpose is to record revenues received from federal,
- $11,970 provincial, and municipal sources as well as funding from
public/private businesses. This year, this account line is
made up of federal grant funding for summer student
positions within CUSA.
IS-6500-PS Projects - The 2021/22 President (resigned) aimed to use this fund to
$3,000 support Indigenous community initiatives throughout the
Academic year.
IS-8311-PS Strategic Purpose is to account for a contract summer student
Planning - position hired to work towards developing a short-term and
$6,000 long-term strategic plan for CUSA. This position was 37.5
hours a week for 8 weeks. This position is subsidized by
budget line IS-5000-PS by $3,990 through federal summer
student grant.
IS-8200-PS Executive Staff Purpose is to account for a part-time, year-round student
(EC) - $12,920 position hired to support the CUSA executive team with
duties related to campaign/event execution, onsite support,
and leading the Street Team volunteer group with the VPCarleton University Students’ Association 2021-22 Itemized Budget Reference Report
Community Engagement. This position was 20 hours a
week during the later half of Summer 2021 and currently is
15 hours a week during the academic year until April 1st,
2022. This position is subsidized by budget line IS-5000-PS
by $3,990 through federal summer student grant.
IS-8205-PS Executive Staff Purpose is to account for a part-time, year-round student
(EA) - $12,580 position hired to support the CUSA executive team with
duties related to bylaw review, drafting council motions,
and administrative work related to the executive team. This
position was 17.5 hours a week during the latter half of
Summer 2021 and currently is 15 hours a week during the
academic year until April 1st, 2022. This position is
subsidized by budget line IS-5000-PS by $3,990 through
federal summer student grant.
IS-9135-PS Employee Purpose is to account for expenses related to supporting an
Appreciation - inclusive, accepting environment for CUSA full-time/part-
$6,800 time staff and Executive team. Expenses include all-staff
lunch reimbursements, bereavement/retirement gifts, and
all-staff celebratory events (holidays).
Vice President of Finance
Budget Line Budget Title Description
IS-6500-FC Special Projects The 2021/22 VP Finance aimed to use this fund to provide
Fund - $4000 new students to Carleton with free Student Price Card
(SPC) accounts through Fall Orientation packages.
IS-6501-FC Business Purpose is to promote and support CUSA-owned businesses
Incubator (Haven’s, Ollie’s, Roosters) through initiatives and events.
Program - This year, the VP Finance used this fund to provide $2
$8000 coupons to use at either Ollie’s or Roosters. These coupons
were inserted in Fall Orientation packages for incoming
Carleton students.
IS-8360-FC Tuition Credits Purpose is to subsidize executive tuition up to 2.5 credits.
- $35000 This year, the VP Finance used this fund to replenish the
Academic Resilience Fund (formerly known as the
Hardship Fund) to ensure that all students, rather than 6
students, receive financial support to achieve academic
success during their undergraduate journey.
IS-8400-FC External Purpose is to account for sponsorship and collaboration
Sponsorship - requests from external organizations/groups in Ottawa and
$46,000 within Carleton University. All requests are reviewed to
ensure they adhere to CUSA’s mission and values.
Examples of collaborations include EngFrosh, SOAR
(organized by SEO), and Ottawa Youth Awards.
IS-8405-FC Business Purpose is to account for a part-time, year-round student
Administrator position hired to work towards promoting/supportingCarleton University Students’ Association 2021-22 Itemized Budget Reference Report
Salary - CUSA-owned businesses (Havens’, Roosters, and Ollie’s).
$26,775 This position is 20 hours/week and commenced in late
Summer 2021.
Vice President Internal
Budget Line Budget Title Description
IS-6500-IN Special Projects The 2021/22 VP Internal aims to use this fund as a
Fund - $2500 temporary fund for the Student Initiative Fund.
IS-9200-IN Rent - $28000 Purpose is cover rent expenses for the CUSA offices
located on the fourth floor of the University Centre (401
UC).
Vice President Student Issues
Budget Line Budget Title Description
IS-5000-SI Revenue - Purpose is to record grants and funding for initiatives
$3,990 related to the 2021/22 VP Student Issues portfolio. This
year, $3,990 of summer grant funding was obtained from a
federal government program to subsidize the Research and
Advocacy student position (reports to the VP Student
Issues).
IS-6500-SI Campaigns - Purpose is to fund month-long advocacy campaigns to raise
$24,000 awareness and promote education on topics and situations
that affect the Carleton University undergraduate student
body. The 2021/22 VP Students Issues has budgeted for 10
campaigns to be held over the academic year.
IS-6502-SI Projects and Purpose is to fund the CUSA awards that are offered at the
Awards - end of the academic year (totaling $3,700) and fund short-
$8,700 term projects and recognize important days that hold
significance and raise awareness to the Carleton University
undergraduate student body. The 2021/22 VP Student
Issues has budgeted for 5 projects to be held throughout the
academic year.
IS-8210-SI Campaign Staff Purpose is to account for a part-time, year-round student
Wages - position hired to work towards integrating training and
$26,775 advocacy on key societal issues into CUSA’s structural
policies and supporting the VP Student Issues with various
advocacy campaigns. This position is 20 hours a week and
commenced in late Summer 2021.
IS-8260-SI International Purpose is to directly support International undergraduate
Student Support students integrate into campus life and culture through fall
- $7,000 orientation merchandise and events.Carleton University Students’ Association 2021-22 Itemized Budget Reference Report
Vice President Community Engagement
Budget Line Budget Title Description
IS-6502-SS Projects (CE) - Dual Purpose: $6,000 is budgeted for initiatives and
$11,000 partnerships geared towards engaging/connecting the
Carleton University undergraduate student body with local
and national businesses and initiatives for free or at a
subsidized cost. $5,000 is budgeted for funding giveaway
prizes for various holidays throughout the calendar year
(e.g., National Camera Day, National Ice Cream Day, etc.)
to increase online engagement with CUSA brand on social
media platforms as well as connect students with products
and services offered from the local Ottawa/Ontario region.
IS-6503-SS Event Purpose is to support campus-wide event programming to
Programming engage the Carleton University undergraduate student body
(CE) - $2,000 in collaboration with other campus departments.
IS-6504-SS Post-Secondary Purpose is to create an Ottawa-wide post-secondary
Coalition - institution coalition amongst other PSIs in the Ottawa
$5,000 region (University of Ottawa, Algonquin College, La Cite,
Saint Paul University) to amplify and unite the post-
secondary voice to municipal, provincial, and federal
government officials. Budget was created to account for
rally costs and expenses.
IS-6512-SS Mentorship Purpose is to account for honorariums for the Brand
Program - Ambassador Program (5 in total). Brand Ambassadors are
$5,500 hired based on a $1000 honorarium for the academic year to
promote a positive experience of the services and events
CUSA offers.
IS-8310-SS Services Dual Purpose: $15,000 is budgeted to collaborate on an
Conference - event with each service centre. $1,500 is allocated per each
$16,000 service centre with $3,000 allocated for unexpected speaker
costs. $1,000 is delegated for VP Community Engagement
conferences/meetings to attend to obtain relevant
professional development.
Vice President Student Life
Budget Line Budget Title Description
IS-5000-EX General Purpose is to record cash and POS system sales for
Revenue merchandise, tickets, and/or services sold related to the VP
Student Life portfolio. This includes but is not limited to
Panda Game tickets, Capital Hoops Tickets, Bird Gang
passes, CUSA merchandise sales, and so on.
IS-6150-EX Promotion and Purpose is to account for promotion expenses promoting
Advertising - CUSA and the CUSA brand. Expense includes posters, paid
$15,000 ads, tabling handouts, and swag, and so on.Carleton University Students’ Association 2021-22 Itemized Budget Reference Report
IS-6500-EX Student Purpose is to fund events and initiatives to promote student
Engagement engagement for the Carleton University undergraduate
Projects - student body. This year, the VP Student Life used part of
$23,000 this fund to cover Panda Game Fan Packages.
IS-PROG-EX Total Covers all expenses related to programming under the VP
Programming - Student Life budget. A breakdown will follow.
$110,500
IS-6511-EX Summer Purpose is to budget for Summer (May – August) events to
Programing - engage the Carleton University undergraduate student body
$2,000 in summer events in and around Ottawa, ON.
IS-6512-EX Fall Orientation Purpose is to fund all events/games/programming led by
- $8,000 CUSA during Fall Orientation week programming.
Expenses can and are not limited to a keynote speaker, prize
giveaways, and workshop leads. This year, the VP Student
Life used this budget line to hold events including a “DJ at
Home” event (livestream dance party through Oliver’s Pub
and Patio) and “An Evening with Fred VanVleet”
livestream chat.
IS-6513-EX Fall Orientation Purpose is to allocate funds for CUSA’s contribution to Fall
– Student Orientation incoming student’s packages. In the past,
Packages - CUSA has contribute the following: water bottles, hoodies,
$20,000 stickers, coupons, discount codes, brochures, and
bookmarks.
IS-6514-EX Winter Purpose is to allocate funds for CUSA to lead Winter
Orientation - Orientation programming with input from other campus
$15,500 groups that put forward interest in collaborating on events
during the first week of the Winter term. The purpose of
Winter Orientation is to support a smooth transition into
campus culture and activities for new, incoming students to
Carleton University. This year, the VP Student Life aims to
use this budget to fund iconic speakers to speak on living
with roommates, fun engaging material, prizes and
giveaways, and hosting food trucks on campus to introduce
students to local cuisine.
IS-6515-EX Leadership Purpose is to allocate funds for 2021/22 VP Student Life’s
Academy - leadership program initiative that focuses on leadership and
$8,000 skill development through experiential learning
opportunities and workshops. Funds allocated to this budget
will cover workshop speakers, certificates, promotional
giveaways, and promotional swag for participants.
IS-6516-EX CUSA Gala - Purpose is to allocate funds to host a gala event
$13,000 commemorating the end of the academic year open for all
students to attend (capacity capped at venue restrictions).
This event has been denied by the Carleton University Risk
Assessment team and will not happen this year. Funds
previously allocated for the CUSA Gala will be dispersed toCarleton University Students’ Association 2021-22 Itemized Budget Reference Report
initiatives that benefit the Carleton University
undergraduate student body in a similar fashion.
IS-6517-EX Leadership Purpose is to allocate funds to hold a conference for
Summit - participants in the Leadership Academy. Expenses expected
$5,000 to be incurred include keynote speakers, workshop
facilitators, awards, food, and miscellaneous items for
attendees (pens, name tags, notepads, etc.). This event has
been approved by the Carleton University Risk Assessment
team.
IS-6518-EX Winter Purpose is to allocate funds to support programming
Programming - throughout the Winter 2022 semester. Events and initiatives
$39,000 include Capital Hoops, Colonel by Classics, and general
programming events led by the VP Student Life.
Service Centres
Womxn’s Centre
Budget Line Budget Title Description
IS-6501-WO Emergency Purpose is to keep a well-stocked supply of safe sex
Relief Fund - supplies, menstruation products, and contraceptives
$1,500 including but not limited to condoms, pregnancy tests, pads,
tampons, and so on.
IS-6502-WO Survivors Speak Purpose is to allocate funds for campus-wide event that
- $500 brings the stories, art, and experience of survivors of sexual
violence beyond the Carleton campus and into the
community to create space for affirmation, healing, and
political advocacy. If the event does occur, expected
expenses can be upwards of $1,000.
Mawandoseg Centre
Budget Line Budget Title Description
IS-6501-AB Aboriginal Purpose is to allocate funds specifically for programing to
Awareness raise awareness and inform the Carleton University
Week - $1,500 undergraduate student body on issues currently affecting the
Indigenous community.
Unified Support Centre
Budget Line Budget Title Description
IS-6106-FP Equipment and Purpose is to allocate funds to maintain equipment in stock,
Gear - $2,900 create supply of Unified Support Centre masks, and restock
medical supplies/first aid kit borrowing program supply
stock.Carleton University Students’ Association 2021-22 Itemized Budget Reference Report
IS-6150-FP Promotion and Purpose is to allocate funds for the following items: USC
Advertising business cards, pamphlets, services info cards, mini first aid
kits, volunteer t-shirts, campus TV ad placement,
promotional items, and signage.
IS-6200-US Volunteer and Purpose is to cover expenses incurred to appropriately train
Staff Training staff and volunteers. Expenses include but are not limited
(FP) - $7,725 to: Police Record Check reimbursements, Standard First
Aid training, and Mental Health First Aid training
IS-6201-US Volunteer Purpose is to allocate funds to recognize positive efforts
Appreciation from volunteer and staff, boost morale through monthly
(FP) - $2,210 shift prize giveaways amongst volunteers, and recognize
important milestones within the USC (End of Year
Volunteer Appreciation, Winter Holiday celebration, etc.)
IS-6500-US Projects (FP) Purpose is to allocate funds specifically for promoting the
Unified Support Centre’s services to undergraduate students
at Carleton University. Initiatives include tabling, ASIST
courses, updating the Crisis and Support Resource Guide
and Volunteer Handbook, and unexpected
projects/collaborations.
IS-6501-US Sentinel Purpose is to allocate funds to appropriately train
Program (FP) - volunteers/staff enrolled in the Sentinel program. Expenses
$4,425 include an honorarium of $500/volunteer leader, mandatory
ASIST training, mandatory Mental Health First Aid
Training, and optional First Responder training.
IS-6502-US Special Projects Purpose is to allocate funds for food related
(FO) -$4,750 programming/projects and to stock a cookbook library
service.
IS-6503-US Emergency Purpose is to reserve funds for additional food and
Food Relief household item support when Ottawa Food Bank donations
(FO) - $13,000 are insufficient, to support struggling students through a
multi-tiered food and essentials support system (regular
hamper deliveries, extra hamper deliveries, once/semester
short-term financial support requiring proof of need), and
operational supplies for the Food Hamper. The USC will
effectively merge the temporary Foot Patrol COVID-19
Emergency Response Support program into a permanent
aspect of Food Centre services.
IS-9220-US Radio Airtime Purpose is to provide a direct communication system
(FP) between USC volunteers when conducting Safe Walks and
other events. The USC currently has 9 radios (think of
walkie-talkies that work over longer distances).Carleton University Students’ Association 2021-22 Itemized Budget Reference Report
Carleton Disability Awareness Centre (CDAC)
Budget Line Budget Title Description
IS-6500-DS Projects - Purpose is to allocate funds specifically for programing to
$4,000 raise awareness and inform the Carleton University
undergraduate student body on disability issues and social
supports regarding disability and accessibility. Expenses
include guest speaker fees, prizes, DIY supplies, and
materials for events.
Health and Wellness Centre
Budget Line Budget Title Description
IS-6500-HW Projects - Purpose is to allocate funds specifically for peer
$4,000 support/mentorship and informing the Carleton University
undergraduate student body on ways to care for their
physical, mental, and emotional health. Expenses include
guest speaker fees, prizes, DIY supplies, and materials for
events.
RISE
Budget Line Budget Title Description
IS-6503-IS RISE Projects Purpose is to allocate funds to create a safe(r) space for
REC - $5,000 Carleton University undergraduate students of all ethnicities
and backgrounds through dialogue, programming, and
support. Expenses include guest speaker fees, prizes, DIY
supplies, and materials for events.
Hatch
Budget Line Budget Title Description
IS-5000-HT Revenue Purpose is to record revenues and funding from external
resources. Currently, Hatch has received funding support
from Innovation Hub.
IS-6105-HT Office Supplies Purpose is to allocate for new office and associated
- $500 expenses located in the Nicol Building on campus. As a
result, Hatch has not allocated a budget for rent expenses to
the university through budget line IS-9200-HT.
IS-6500-HT Special Projects Purpose is to allocate funds for events to assist the start-up
- $12,000 community and connect entrepreneurs with investors,
potential partners, and their peers. $4,000 is accounted for 4
honorarium-based roles ($1,000/role for the year).Carleton University Students’ Association 2021-22 Itemized Budget Reference Report
IS-6510-HT Cohort Startup Purpose is to allocate for expenses related to supporting the
Expenses - incubator program for entrepreneurs. Expenses include but
$1,500 are not limited to the purchase of software, tools, and
resources for the co-hort.
Gender and Sexuality Resource Centre
Budget Line Budget Title Description
IS-6500-GL Projects - Purpose is to allocate funds specifically to promote
$6,000 programming and initiatives including but not limited to
peer support, community resources, safe(r) space training,
and workshops to the Carleton University undergraduate
student body. Expenses include guest speaker fees, prizes,
DIY supplies, and materials for events.
IS-9500-GL Capital Asset Purpose is to update and upkeep the shelves for the GSRC
Purchases - library.
$1,000
Administration
Budget Line Budget Title Description
IS-6060-AD Covid Supplies Purpose is to allocate funds for cleaning supplies, sanitary
- $15,000 measures, and free masks for all visitors and employees
upon returning to on-campus work in the office.
IS-9225-AD Maintenance Purpose is to allocate funds for IT repairs and upgrades for
and Repairs - the internet/computer software/hardware used by CUSA
$20,000 employees.
IS-9240-AD Software - Purpose is to allocate funds for the use of Monday.com and
$20,000 Zoom for all CUSA full-time and part-time employees.
Clubs and Societies
Budget Line Budget Title Description
IS-5000-CL Levies - Purpose is to account for revenues collected from levy on
$180,000 undergraduate student tuition that go directly to CUSA to
support clubs and societies on campus.
IS-6125-CL CUSA Hub and Purpose is set aside funds to pay for the website
Clubs Software cusaclubs.ca to promote and highlight services available to
- $15,000 clubs and societies certified under CUSA.
IS-6500-CL Projects - Purpose is to fund events and initiatives to engage
$1,500 professional leadership development opportunities for
CUSA certified clubs and societies. This year, the Student
Groups Administrator used this fund to create CUSA Clubs
training for club executives.Carleton University Students’ Association 2021-22 Itemized Budget Reference Report
IS-9220-CL Equipment Purpose is to account for the use of Carleton University
Rentals IMS - equipment/conference rooms/regular classroom booking for
$10,000 CUSA clubs and societies.
IS-9400-CL FACCS Grants Purpose is to allocate for event funding to support events
- $90,000 open to all Carleton University undergraduate students and
is solely for clubs and societies certified under CUSA.
Conclusion
It is CUSA’s priority to create a culture of transparency, accountability, and open
communication between the Association and all stakeholders. By drafting and presenting this
reference list, CUSA takes another step in entrenching these values in our organization to better
serve the undergraduate student body. If further questions persist, please feel to email the Vice
President of Finance at vpf@cusaonline.ca for additional clarification.
Fiscally Yours,
Ms. Venassa J. Baptiste
2021 – 2022 Vice President of Finance
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