Independent auditor’s report
Grant Thornton LLP Nova Centre, North Tower Suite 1000, 1675 Grafton Street Halifax, NS B3J 0E9 T +1 902 421 1734 F +1 902 420 1068
The Board of Governors of Saint Mary’s University
Opinion We have audited the Schedule of employee compensation for Saint Mary’s University for the year ended March 31, 2019, and the notes, including a summary of significant accounting policies (“the Schedule”). In our opinion, the accompanying Schedule for the year ended March 31, 2019 is prepared, in all material respects, in accordance with the financial reporting provisions of the Public Sector Compensation Disclosure Act, 2010, C.43, S.1 (“PSCD Act”).
Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Schedule section of our report. We are independent of the University in accordance with the ethical requirements that are relevant to our audit of the Schedule in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Emphasis of Matter - Basis of Accounting We draw attention to Note 1 to the Schedule, which describes the basis of accounting. The Schedule is prepared to assist the University meet the requirements of the PSCD Act. As a result, the Schedule may not be suitable for another purpose. Our opinion is not modified in respect of this matter.
Responsibilities of Management and Those Charged with Governance for the Schedule Management is responsible for the preparation of the Schedule in accordance with the financial reporting provisions of the PSCD Act, and for such internal control as management determines is necessary to enable the preparation of the Schedule that is free from material misstatement, whether due to fraud or error. Those charged with governance are responsible for overseeing the University’s financial reporting process.
Auditor’s Responsibilities for the Audit of the Schedule Our objectives are to obtain reasonable assurance about whether the Schedule as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this Schedule.
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As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the Schedule, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the University's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Halifax, Canada June 27, 2019
Chartered Professional Accountants Licensed Public Accountants
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Saint Mary's University Nova Scotia Public Sector Compensation Disclosure (PSCD) Act Compensation for the Year Ending March 31, 2019
Last Name
First Name
Employee Category
Abdul-Masih Akbari Akiyama Anderson Ansong Arya Asp Attig Austin Avdulov Aydede Barber Barbosa Nunes Barr Bateman Beaule Beaupre Bhabra Bjornson Boabang Boland Bourgeois Bradshaw Braswell Brophy Brosseau Brown Buchan Butler Byers Cameron Campbell-Thacker Carroll Catano Charles Chen Clarke Clyburne Conrad Conrad Corrigan Creelman Crocker Crooks Dai Damjanov Dansereau Dar Dawson Day
Marguerite Ather Yasushi Bruce Granville Pyare Elissa Najah Roby Alexandre Hazim Colleen Rosana Mark David Sophie Charles Harjeet Susan Francis Matthew David Patricia Marie Thomas Christa Blake Kevin Malcolm Michele James Linda Wendy Victor Anthony Liqiang David Jason Catherine Nicole Lawrence Valerie Diane Shelagh Jie Ivana Suzanne Atul Robert Arla
Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Administration/ Staff Faculty Faculty Faculty Faculty Administration/ Staff Administration/ Staff Administration/ Staff Faculty Faculty Administration/ Staff Administration/ Staff Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty
Total Compensation 120,997 188,161 114,003 149,573 112,917 103,305 114,955 233,659 106,601 116,962 128,712 143,505 116,408 107,597 167,148 126,673 105,778 137,538 115,713 204,343 132,734 102,778 240,568 116,478 147,337 118,984 117,806 104,721 230,000 132,682 121,540 155,392 176,886 155,745 193,852 138,649 154,187 155,571 137,136 107,903 136,205 118,310 120,927 127,164 159,362 102,860 124,936 193,187 147,458 162,855
Saint Mary's University Nova Scotia Public Sector Compensation Disclosure (PSCD) Act Compensation for the Year Ending March 31, 2019
Last Name
First Name
Employee Category
De Fuentes Dilmaghani Dixon Dobrowolsky Dodds Dong Doucet Drira Driscoll Driss Edgar Enns Fan Farrell Finbow Finbow-Singh Fisher Fitzpatrick Fleming Fowler Francis Frasier Freeman Fridell Fullerton Gallo Gannett Gaon Gauthier Giles Gray Hanley Harrigan Hart Hartnell Hayward Heckerl Heffernan Helms Mills Hervieux Higgins Holmvall Hulan Inkpen Irving Ivanoff Johnson Jutla Jutras Kanungo
Claudia Maryam Paul Alexandra J. Colin Zhongmin Marc Mohamed Catherine Hamdi Scott Esther Hong Ellen Arthur Wendy Maryanne Heather Mark Jonathan Lori Timothy Kirrily Gavin Gordon Luigi Lisa Stella David Philip Scott Jacob Cindy Randle Bert Maureen David Teresa Jean Chantal Rylan Camilla Renee Steve John Jason Val Dawn Pierre Rituparna
Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Administration/ Staff Faculty Faculty Faculty Faculty Faculty Administration/ Staff Faculty Faculty Administration/ Staff Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Administration/ Staff Faculty Faculty Faculty Faculty Administration/ Staff Faculty Faculty Faculty Faculty Faculty Faculty Faculty Administration/ Staff Faculty Faculty Faculty Faculty Faculty Faculty
Total Compensation 120,859 112,356 179,186 142,606 223,492 133,205 131,728 123,705 143,137 136,345 101,439 246,555 133,165 194,830 154,305 110,676 105,946 114,557 122,357 118,668 161,480 110,068 103,789 116,886 181,498 128,252 116,408 124,576 154,187 127,799 108,332 114,446 112,966 103,778 146,183 102,316 111,064 127,744 126,536 142,877 102,489 125,525 139,740 101,478 126,300 120,361 128,562 202,297 139,753 123,901
Saint Mary's University Nova Scotia Public Sector Compensation Disclosure (PSCD) Act Compensation for the Year Ending March 31, 2019
Last Name
First Name
Employee Category
Keeble Kehoe Kelloway Kennedy Kennedy Khan Khokhar Kim Kimery Kochetova-Kozloski Kocum Konopasky Konstantinidis Lamoureux Landes Lee Lingras Liu Liu Liu Loughlin Lundholm MacDonald MacDonald MacKinnon MacLeod MacNeil MacNevin Malton Mansouri Mastnak Masuda McCallum McKee McLaren Merabet Mercer Millar Mills Mohd Morales Morris Morrison Muenkel Muir Murphy Naulls Neatby Novkovic O'Brien
Edna Sara E Kevin Deborah Sean Bashir Abdul-Rahman Chankon Kathryn Natalia Lucie Robert Stavros Marc Ronald Eric Pawan Feng Jia Xiaoyu Catherine Jeremy Margaret Martha John Alexander Donald Audrey Sara Bahareh Mitja Jason Myles Margaret Zechariah Adel Mark Harvey Albert Mahmoud Miguel Sarah Gabrielle Florian Paul Margaret Don Nicole Sonja James
Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Administration/ Staff Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Administration/ Staff Faculty Faculty Faculty Faculty Faculty Faculty Administration/ Staff Administration/ Staff Faculty Faculty Administration/ Staff Faculty Faculty Faculty Faculty
Total Compensation 149,540 117,597 189,080 136,056 120,717 125,633 170,355 169,218 133,520 169,437 102,997 145,903 139,644 119,034 154,187 157,599 225,010 125,409 104,495 110,031 200,341 132,701 195,103 155,725 124,288 115,302 115,085 129,398 117,053 115,938 123,405 127,241 125,259 162,158 101,478 145,542 134,212 164,567 166,204 154,860 147,580 101,701 222,954 138,845 156,058 143,871 129,859 127,692 167,688 114,867
Saint Mary's University Nova Scotia Public Sector Compensation Disclosure (PSCD) Act Compensation for the Year Ending March 31, 2019
Last Name
First Name
Employee Category
Ogden O'Malley Oore O'Siadhail Owen Panasian Pancer Patry Perkin Peters Plews Power Pye Rahaman Raymond Reid Rhinelander Rixon Rooney Roulin Russell Sanderson Sargeant-Greenwood Sarty Sawicki Sceles Schmeisser Schneider Scobey Sewell Short Singer Singfield Sisk Sivakumar Smith Song Soucy Spires Squires Stanivukovic Stinson Stretton Summerby-Murray Summers Sun Tabvuma Takseva Talukdar Tastsoglou
Harold Anthony Debra Padraig Victor Christine Ethan Marc Russell Dave John Jeffrey Cory Mohammad Mark John Jason Daphne Darrell Nicolas Ron Michael Erin Adam Marcin Heather Gary Stephen Porter William C. Ian Robert Kathy Perry Shyamala Steven Xiaofei Alexander Adam Kim Goran Veronica Tim Robert Russel Genlou Vurain Tatjana Bidyut Evangelia
Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Administration/ Staff Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Administration/ Staff Faculty Faculty Administration/ Staff Administration/ Staff Administration/ Staff Faculty Faculty Administration/ Staff Faculty Faculty Faculty Faculty Faculty Faculty Administration/ Staff Faculty Administration/ Staff Faculty Faculty Faculty Administration/ Staff Faculty Faculty Faculty Administration/ Staff Faculty Faculty Faculty Faculty Faculty Faculty
Total Compensation 129,560 125,156 123,860 113,769 154,187 151,193 123,945 137,754 154,187 101,478 121,994 125,221 124,288 184,144 168,517 157,303 101,797 139,108 148,161 115,370 129,431 129,127 220,000 176,715 134,764 117,047 118,491 135,149 124,767 128,126 128,532 156,105 129,368 153,162 162,783 215,799 165,344 111,785 103,771 147,590 143,845 156,156 141,298 300,000 138,325 146,759 133,749 119,909 111,362 153,350
Saint Mary's University Nova Scotia Public Sector Compensation Disclosure (PSCD) Act Compensation for the Year Ending March 31, 2019
Last Name
First Name
Employee Category
Thacker Thomson Touche Lightstone Tsedryk Twohig Van Proosdij Vance Vanderburgh VanderPlaat Venkat Ventura Vessey Wagar Wan Wang Wang Warner Webster Wei Wein Wicks Wood Zhang
Robert Joyce Karen Egor Peter Danika Michael Jennifer Madine Ramesh Gregory J. Kevin Terry Zeying Hai Muhong Lyndan Peter Mei-Ling Sheldon David Sally Xiaoou
Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty Faculty
Total Compensation 151,469 116,009 125,144 111,550 163,017 131,930 153,781 101,439 151,811 166,019 105,283 180,504 186,967 119,092 157,858 125,634 117,317 129,827 127,874 115,435 160,520 116,009 154,104
Saint Mary’s University Nova Scotia Public Sector Compensation Disclosure (PSCD) Act Compensation for the Year Ending March 31, 2019
1. BASIS OF ACCOUNTING The Statement of Compensation Required Pursuant to the Public Sector Compensation Disclosure Act has been prepared in accordance with the financial reporting provisions in Section 3 of the Public Sector Compensation Disclosure Act, 2010 (the "Act"). The management of Saint Mary’s University is responsible for the preparation of this statement in accordance with the Act. Section 4 of the Act requires that the information reported in this statement be disclosed in the body of the audited financial statements of Saint Mary’s University or in a statement prepared for the purposes of the Act and certified by its auditors. The Act includes a definition of compensation in Section 2(b) as follows: "Compensation" is defined as a total amount or value of all cash and non-cash salary, wages, payments, allowances, bonuses, commissions and perquisites, other than a pension, pursuant to any arrangement, including an employment contract, and includes, without restricting the generality of the foregoing,
(i) (ii) (iii) (iv) (v) (vi) (vii) (viii)
all overtime payments, retirements or severance payments, lump-sum payments and vacation payouts, the value of loan or loan-interest obligations that have been extinguished and of imputedinterest benefits from loans, long-term incentive plan earnings and payouts, the value of the benefit derived from vehicles or allowances with respect to vehicles, the value of the benefit derived from accommodation provided or any subsidy with respect to the living accommodation, payments made for exceptional benefits not provided to the majority of employees, payments for memberships in recreational clubs or organization, and the value of any other payment or benefit prescribed in the regulations.
Significant interpretations of the financial reporting provisions of the Act include:
(a) The reporting period is the fiscal year ended March 31. (b) An employee is considered to be anyone to whom the University issues a T4 or a T4A. Compensation Compensation is determined in accordance with Section 2(b) of the Act and is recognized on a cash basis for only those employees, contractors and consultants with compensation in excess of $100,000.
