monday, november 3, 1980
daily nebraskan
page 1 5
Union financial review released
By Mary Louise Knapp
The distribution of student fees to the Nebraska
Unions and the financial state of each union department
were examined in a recently-released financial report.
The Year-End Financial Review for fiscal 1979-1980
reported that each student pays $13.62 in student fees to
support the unions, including the Campus Activities and
Programs office.
Union Board Finance Chairman Ben Barrett said that
this gave the unions a projected annual revenue of
$592,663.
The unions had requested no increase in student fee
funding for the year.
Student fees account for 31.9 percent of the unions'
inncome.
Food services bring in 55.3 percent of the income, rec
reation, 5.6 percent, information desks, 4.5 percent,
and building and miscellaneous services, 2.7 percent.
Most of the money paid out by the unions goes for
employees' salaries-a total of 52.9 percent, 26.6 percent
covers the cost of goods sold, 7.5 percent goes for utility
expenses, 7.2 percent for supplies, services, and rentals,
3.5 percent for depreciation and repairs, 1.2 percent for
other operation expenses, and 1.1 percent for net in
income. Utility costs covered
Unallocated student fees of $170,836 were used to
cover utility costs for the unions. The fees had been
pledged by the vice chancellor for student affairs because
the Nebraska Legislature had not approved general fund
support for the unions' utility expenses.
The remaining amount of $42,000 was saved out of the
unions' operating budget, but it was not neeeded to cover
utility costs. It was added to the unions' net income
before depreciation, a sum amounting to $86,456.
This net income before depreciation figure is the high
est produced by the unions since fiscal 1974-75
($81,274).
Unallocated student fees were also used to help subsi
dize the substantial food service loss at the Nebraska
Union.
The loss amounted to $126,519.53.
The total amount received by n on -income producing
departments, which are fee dependent, was $770,836.28.
There departments are house operations, information
desks, the CAP Office, and administrations, and the un
allocated amounts.
Under a new accounting procedure, each cost center
is charged for the cost of custodial and maintenance
services, based on square footage occupied.
Thus, student fee support for each operations depart
ment was noted in the specific department in which it was
Accessories association formed
received, instead of going to operations as a whole.
Non-income producing departments
Since the primary function of the information desks is
to provide ticket sales, information, communication, key
check-out, and surveilance, it is not classified as a non
income producing department. However, the sale of mer
chandise covered 60 percent of the cost of desk opera
tions, as only 40 percent of desk expenses was covered
by student fees.
The CAP office achieved its budgeted objectives.
The AdministrationSAFS (Students Activities and
Financial Services) office saved nearly $50,000 because
of the indirect allocation procedure, which brought
additional income to the administration account from
other operating departments.
Many cost cutting and savings efforts were directed
at the administration department, and high interest
rates throughout the year brought $17,500 more inter
est income than the budget projections.
Student fees were not required for the SAFS office,
because of the investment of several fund balances in
the office.
Total net sales of the Nebraska Union Food services in
creased 10 percent over the year. This is nearly equal to
the price increase, making a sales volume of about the
same as that of 1978-1979.
Labor expensive
Labor expenses were 19 percent over the previous
fiscal year and were 50 percent of total sales (40 percent
of sales is an acceptable standard in the food service
industry).
Fewer customers at the Nebraska Union ate at the
Crib, but more people ate at the Harvest Room. Gross
sales in the Crib were down by approximately 10 percent,
while gross sales at the Harvest Room increased by
approximately 19 percent.
Although not yet operating profitably, the Deli had
nearly $30,000 in sales in its first full jear of operation.
Sales in the Colonial Dining Room increased by 24 per
cent. The Nebraska Union Rec Room exceeded all of its
budgeted goals during the year. Income was up in all
categories.
The Rec Room was below budgeted expenditures in
both labor and operating expense categories, and pro
duced a net income of nearly $22,000. This was $17,794
greater than budgeted.
Sales in the East Campus Union food services have
leveled off for the first time since the building was opened
in January of 1977.
Paraphernalia law challenged
By Mary Louise Knapp
A new slate law making the sale of drug paraphernalia
illegal is a "statutory search wanant" that curtails Fourth
Amendment rights, Omaha attorney Donald Fiedler said.
Fiedler said he is appealing a September U.S. District
Court ruling affirming the constitutionality of the law.
The appeal is being made to the 8th Circuit Court of Ap
peals. Stores that sell drug paraphernalia have formed Ne
braska Trade Accessories Association, a group to chal
lenge the law.
Fiedler said the law violates the search and seizure
clause of the Fourth Amendment.
'In order (tor law enforcement authorities) to seize
mulling, it has to he readily identifiable as contraband,"
lie said.
"If a traffic officer sees a pipe in someone's car, it
's not icadily identifiable as contraband they would have
to seize it and run tests to determine if it had been used
illegally."
Fiedler said enforcing the law will be difficult because
! its vagueness.
One section defines the law and lists items that can be
considered drug paraphernalia.
The law states, "It shall include, but not be limited to,
the following," referring to the list of items.
Fiedler said the law also would make it difficult to
prove that someone who had drug pa.aphernalia in his
or her possession intended to use it for drug-related
purposes.
Fiedler said that the wrong legal test was used to
establish the law's constitutionality.
"The standard of judicial review was not one normally
used when a fundamental right is involved," Fiedler
said.
Greg llasclhorst, co-manager of a Lincoln store that
sells paraphernalia and is one of the plaintiffs, said the
store has taken its smoking accessories off the shelves
several times. Recently, however, the paraphernalia has
been returned to the shelves.
"There were periods where we felt unsure about how
the case would go," he said, "and we felt it would be bet
ter to take them off the shelves."
Speaker to discuss children's art
UNL's Sheldon Art Gallery is showing an art exhibition
Jeveloped and produced by children who arc either
language-impaired or have learning disabilities. The
collection resulted from studies conducted by Ravvley A.
Silver.
Silver, associate research professor at the graduate
school of the College of New Rochelle, will be a guest
lecturer at 7:30 pjn. Thursday at Sheldon. She is noted
for her experimental studies in art as a medium of expres
sion for the handicapped student.
The exhibit represents evidence of the achievement
of these students. Silver has described her studies in her
book Developing Cognitive and Creative Skills Through
Art.
Silver developed art procedures designed to test
whether handicapped children can learn through visual
forms the concepts that are usually learned verbally.
These testing procedures are based on the mastering of
three concepts, cited by Jean Piaget and other learning
theorists a- being fundamental to mathematics and
reading. The concepts are class, the ability to select and
combine in a context; sequential order, the ability to
arrange a series; and space, the ability to discern spatial
relationships between objects.
Silver will give her presentation in the gallery in which
the art works will be displayed.
This special showing is co-sponsored by the Smithsonian
Institution Traveling Exhibition Service and the UNL
Barkley Memorial Center in cooperation with Sheldon
Art Gallery.
A
American Diabetes Assn.
Nebraska Affiliate
7377 Pacific, Suite 216
Omaha, Nebraska 68114
Phone 402391-1251
OVER $100 OFF THIS
PAIR OF SPEAKERS! Ultra
linear 288's, only six months
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These are loud, ROCK 'N'
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4800 after 5.
Emerson AMFM 8 track
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Suzuki GS 400 1977, red
Runs like new. Take best offer
Electric start. 475-7998.
FENDER BASSMAN "50"
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CABINET. FENDER Vibrolux,
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Small stereo receiver:
Yamaha CR-220, 15 watts. Price
negotiable. Call 472-8803 after
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New Pevey XR 600 P.A.,
speakers, 210 watts. $700. 488
5093.
FALL SALE
SHELDON GALLERY
ART SHOP
OCT. 30 to NOV. 9
Books, Note cards, Christ
mas cards. Metal section
frames, see through frames,
Baskets. University of Ne
braska, Lincoln.
12th & R
Pioneer SX-1250 Receiver.
Excellent condition. List $900.
Sell $350,489-3324.
Leaving country must sell.
Panasonic AMFM Stereo, and
cassette with speakers. 477
8108. For Sale: 10" black & white
TV, $20. Works good. 474-0288
Oak and walnut furniture,
chairs, tables, bureau, full length
mirror, solid brass lamps. Call
474-6654, anytime.
SX 1250 Pioneer Receiver
160 watts, like new. Call 472-9825.
Large 2 bedroom, first floor,
2817 Holdrege. $220mo
electricity. Call 474-0515 or
474-2531.
Close to East Campus, City
and UNL bus line, furnished one
bedroom, washer and dryer in
building. Off street parking, free
Cablevision. 464-6682.
Furnished duplex, 627 N.
28th St. Utilities paid. 4664928
1 BR Newer Semi-Furnished
from $172. Heat paid. 877 N.
2Sth St. 477-2851. 477-8356.
HUNTINGTON SQUARE
3300 Huntington Avenue
Carpeted, 2 bedroom units w
central air dishwashers. $235
mo. Call resident manager. 474
1666 or 466-8611.
Take the bus or walk to
school from 645 S. 17th St.,
near Capitol. Spacious, furnish
ed 1 bedroom apt. $175 de
posit Heat included. No pets.
423-5442.
GEQP easnM)
Part-time help wanted, 18-24
hours per week. Flexible
schedule. Apply in person,
Embassy Theatre, 1730 "0"St.
Part-time work available
after 4:30 p.m. weekdays. 3 to
4 hours per day cleaning pro
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person to Weaver Potato Chip
Company, 1600 Center Park
Road.
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And bring your books
UNIVERSITY
PLASMA CENTER
Open Monday-Saturday
8:00 a.m.-6p.m.