NORTHERN COLLEGE OF APPLIED ARTS AND TECHNOLOGY Schedule of Operating Expense by Cost Object Years ended March 31, 2013 and March 31, 2012 Employment Student Plant and Community Training Total Total Academic Administration Services Property Services Programs 2013 2012 Academic salaries $ 11,212,145 114,505 5,572 - - - $ 11,332,222 $ 11,766,875 Administration salaries 885,681 1,345,090 221,620 45,495 - 215,870 2,713,756 2,423,531 Support salaries 2,011,023 2,172,689 1,724,535 635,367 362,737 1,403,016 8,309,367 8,126,562 Stipends and allowances - 5,371 525,429 471,144 1,001,944 1,256,397 Fringe benefits 2,777,493 866,225 491,150 140,871 91,469 397,547 4,764,755 4,455,003 Instructional supplies 1,328,484 4,469 245,388 - 4,912 23,579 1,606,832 1,802,040 Field work 20,927 - - - 21,933 - 42,860 40,848 Staff employment - 67,161 - - - - 67,161 65,050 Professional development 3,925 122,676 - - 366 14,509 141,476 187,755 Travel 273,913 102,025 95,070 207 1,123 29,960 502,298 588,904 Promotion and advertising 128,235 26,469 367,304 - - 16,735 538,743 531,143 Equipment maintenance 51,896 42,721 - 37,551 - 4,975 137,143 184,313 Telecommunications 50,227 197,380 6,839 497 - 34,196 289,139 291,832 Office supplies 118,521 233,027 89,480 1,030 - 19,367 461,425 581,694 Janitorial - 18,975 - 52,932 1,796 - 73,703 85,991 Facilities maintenance - - - 185,219 - - 185,219 657,661 Vehicle - - - 10,843 - - 10,843 7,749 Insurance - 273,824 - - - - 273,824 300,393 Interest 88,294 96,865 - - - - 185,159 141,483 Professional fees 107,797 281,926 10,741 - - 6,000 406,464 312,552 Contracted services 1,227,745 415,191 32,895 53,049 - 5,480 1,734,360 1,956,322 Utilities - - - 983,996 - - 983,996 1,057,050 Municipal taxation - - - 94,275 - 94,275 96,900 Rentals 487,592 173,976 32,903 - 30,000 162,310 886,781 797,793 Bad debt (recoveries) - - - - - - - (178,980) $ 20,773,898 6,560,565 3,848,926 2,241,332 514,336 2,804,688 36,743,745 37,536,861 Ancillary expense 2,383,848 2,532,802 Total expense $ 39,127,593 $ 40,069,663 See accompanying notes to financial statements. 26