2010 ANNUAL REPORT - CMLTA
2010 ANNUAL REPORT - CMLTA
2010 ANNUAL REPORT - CMLTA
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ALBERTA COLLEGE OF MEDICAL<br />
LABORATORY TECHNOLOGISTS<br />
<strong>2010</strong> <strong>ANNUAL</strong> <strong>REPORT</strong><br />
1
Table of Contents<br />
3 President and<br />
Executive Director Message<br />
4 Public Members’ Report<br />
5 College Foundation Policies<br />
6 College Council and Staff<br />
7 Structural and Functional<br />
Organization Charts<br />
8 Governance<br />
9 Registration of College Members<br />
13 Continuing Competence Program<br />
17 Complaints and Discipline<br />
18 Other Activities<br />
19 Financial Information<br />
2
President and Executive Director Message<br />
Upon reflection, <strong>2010</strong> was a year marked by change as<br />
is customary for regulatory health care Colleges. Many<br />
changes were compelled by government and legislation,<br />
such as the Health Information Act amendments, the<br />
Ministers Advisory Committee on Health recommendations,<br />
and the Foreign Qualification Recognition Plan (FQR<br />
Plan). However, there were also internal changes driven<br />
by the shift in the Alberta College of Medical Laboratory<br />
Technologists (College) Council to focus primarily on a<br />
culture of regulatory commitments and a less prominent<br />
focus on member services, or those services offered by<br />
member-based organizations.<br />
In relation to government changes, of particular note for<br />
the College is the advancement of the FQR Plan. The<br />
FQR Plan was launched in November 2008 and Medical<br />
Laboratory Technologists (MLTs) were one of eight targeted<br />
professions selected to meet the Pan-Canadian framework<br />
criteria by December 31, <strong>2010</strong>. This framework for foreign<br />
qualification recognition is principle-based (practices must<br />
be fair, transparent, timely, and consistent), collaborative,<br />
and results-focused.<br />
The College has long partnered with our national<br />
certification body, the Canadian Society for Medical<br />
Laboratory Science (CSMLS) to evaluate and assess the<br />
professional portfolio of Internationally Educated Medical<br />
Laboratory Technologists (IEMLTs). The Prior Learning<br />
Assessment process (PLA) established by the CSMLS in<br />
1999 has been adopted nationally and provides a single<br />
point of access for the standardized assessment of<br />
academic credentials, language proficiency, clinical training,<br />
and work experience. The CSMLS has also made significant<br />
advancements to provide immigrants tools to aid in their<br />
integration into the Canadian workforce. For example,<br />
individuals are permitted to initiate the PLA process from<br />
their home country, the creation of a loan library program,<br />
the development of an online self-assessment tool for<br />
readiness, and research on language assessment tools and<br />
benchmarks necessary for success of IEMLTs. The new<br />
reporting requirement for the College is contained in the<br />
Registration Report on page 10.<br />
The College has worked closely with Alberta Employment<br />
and Immigration to ensure IEMLTs have access to current,<br />
accurate, and understandable information about the<br />
College and the process for MLT registration in the<br />
province. MLT fact sheets are posted on the Alberta-<br />
Canada Immigration web portal and can be viewed at<br />
www.alberta-canada.com/immigration/working/<br />
occupations-regulated-professions.html.<br />
A second area of considerable change and discussion in<br />
<strong>2010</strong> for College Council was the topic of “dual agency”<br />
or the combined role of a regulatory body and an<br />
association. This dual role was assumed by the College<br />
when it morphed from the Alberta Society of Medical<br />
Laboratory Technologists to the Alberta College of Medical<br />
Laboratory Technologists in 2002 pursuant to the Health<br />
Professions Act. College Council endeavoured to fulfill<br />
its newly acquired public-interest functions of enforcing<br />
registration standards, monitoring continuing competence,<br />
and adjudicating complaints of unprofessional conduct<br />
while trying to balance the expectations members had of<br />
their former society. Each year it has become increasingly<br />
difficult to maintain the delicate ethical and moral balance<br />
between the sometimes competing interests of the<br />
members and the public. Self-regulation is a privilege<br />
granted by government and it is based on the premise that<br />
determining the qualifications to ensure a practitioner is<br />
practicing safely, competently, and ethically is best done<br />
by other members of that profession. However, there is<br />
increasing concern by government and the public that<br />
professions are self-interested and regulate considering the<br />
interests of their fellow professionals rather than the best<br />
interests of the public. Furthermore, there are increasing<br />
financial costs associated with investigations and hearing<br />
tribunals in complaints of unprofessional conduct which<br />
necessitates the movement of the College towards a<br />
strictly regulatory organization with limited human and<br />
financial resources remaining for member services. In the<br />
other regulated provinces across the country, MLTs have<br />
created associations and societies independent from<br />
their regulatory College to promote and advance their<br />
self-interests. Is there the potential for the creation of an<br />
Alberta society.......only time will tell?<br />
The contents of this Annual Report have developed under<br />
the direction of and approved by College Council. The<br />
information and data contained in the Annual Report is<br />
reflective of College activities from January 1 to December<br />
31, <strong>2010</strong> inclusive.<br />
This report can be viewed or downloaded from the<br />
College website at www.acmlt.org under Member Access<br />
> Publications > <strong>2010</strong> Annual Report or a copy may be<br />
requested at info@acmlt.org.<br />
Darcy Gara, MLT<br />
College <strong>2010</strong> President<br />
Lori Kmet, MLT, BSc (MLS), MBA<br />
Executive Director/Registrar/<br />
Complaints Director<br />
3
Public Members’ Report<br />
Members of the Alberta College of Medical Laboratory<br />
Technologists (College) are well versed in the challenges<br />
facing Alberta’s healthcare system. Whether it is<br />
centralization of administration, operational transformation,<br />
or the adage of “do more, with less”, any change<br />
contributes to the complex nature of providing patients<br />
with excellent health care. In conjunction with elected<br />
College Council members, the College’s governmentappointed<br />
Public Members have taken an active role in<br />
reviewing and responding to initiatives put forth by Alberta<br />
Health Services and Alberta Health and Wellness.<br />
In addition to our governance role on the College<br />
Council, Alberta’s Public Members have an additional<br />
responsibility to support public safety and protection by<br />
observing, questioning, and challenging issues related to<br />
the regulation of Medical Laboratory Technologists (MLTs)<br />
and to ensure public accountability and consultation on all<br />
relevant matters. We have been impressed with the efforts<br />
made by the College to promote patient safety within<br />
the membership by fostering a culture of awareness and<br />
professionalism for all medical laboratory professionals,<br />
including MLTs and Medical Laboratory Assistants (MLAs).<br />
Moving forward, our College’s 2400 MLTs need to continue<br />
to pursue improvements to quality patient care and<br />
to demonstrate a strong commitment to professional<br />
excellence. We are inspired by the many volunteers who<br />
already give so willingly of their time and energy to support<br />
the profession; however, more MLTs are needed to serve on<br />
Council and committees. There is never a better time than<br />
right now for members to step forward and take an active<br />
role in the College and its future.<br />
Another focus for excellence must be a commitment to<br />
support refinement and continuous improvement of the<br />
Continuing Competence Program (CCP), which sets out a<br />
process to ensure every laboratory professional meets the<br />
standards of practice that will ensure public and personal<br />
safety. MLT expertise and involvement is paramount to<br />
incorporate developing and advancing fields in laboratory<br />
medicine where the MLT skill set is necessary and the<br />
CCP is reflective of this. MLTs are indeed fortunate and<br />
privileged to be able to directly monitor their professional<br />
development and practice, and set and maintain high<br />
standards for the profession.<br />
Finally, the shortage of qualified professionals remains a<br />
great threat to patient safety. We must identify innovative<br />
means to attract young people, ensure the training is<br />
relevant, the work is fulfilling, and the compensation is<br />
competitive. Once individuals join the profession, we<br />
need to help them remain committed by allowing them<br />
to experience realistic challenges, encouraging them to<br />
grow, inviting them to share their skills and potential, and<br />
mentoring them in career advancement.<br />
Without question, the College and its membership have<br />
dedicated themselves to the task of providing excellent<br />
health care to Albertans and we acknowledge the high<br />
quality we have observed.<br />
As Public Members, we can attest MLTs, MLAs, other health<br />
care professionals, and indeed, the general public are well<br />
served by Council, members, and staff of the College. We<br />
commend our colleagues for their endeavours.<br />
Barry Finkelman Kenneth Gall Victor Fernandez<br />
Public Member Jan – Mar <strong>2010</strong> Public Member <strong>2010</strong> Public Member <strong>2010</strong><br />
4
College Foundation Policies<br />
Vision<br />
The Alberta College of Medical Laboratory Technologists is a recognized leader<br />
in the regulation and governance of healthcare services. As a trusted partner in<br />
healthcare regulation, the College enhances safety and public protection for all<br />
Albertans, and fosters pride and professionalism among its members.<br />
Mission<br />
To ensure public protection through the regulation of Medical Laboratory<br />
Technologists and to provide leadership for the advancement of the profession.<br />
Core Values<br />
Integrity – We adhere to the<br />
College’s Code of Conduct.<br />
Commitment – We are dedicated to<br />
providing excellent service.<br />
Accountability – We take<br />
responsibility for our actions.<br />
Respect – We treat others with<br />
fairness and dignity.<br />
Sustainability – We exercise<br />
responsible resource management.<br />
Openness – We are accessible,<br />
approachable, transparent, and clear<br />
in our actions.<br />
Innovation – We build on successful<br />
ideas, and explore and implement new<br />
ideas.<br />
5
<strong>2010</strong> College Council<br />
Back Row: Ken Gall - Public Member,<br />
Judy Welke, Mik Mousouliotis, Leila<br />
Kipke, Dan Woods<br />
Front Row: Christina Dixon – Past<br />
President, Darcy Gara – President,<br />
Myron Pilip – President Elect<br />
Missing: Marlene Cairney, Victor<br />
Fernandez – Public Member, Barry<br />
Finkelman – Public Member, Melody<br />
Montgomery, Dixie Nielson – MLA<br />
Representative<br />
<strong>2010</strong> College Staff<br />
Avaleen Petryk<br />
Executive Assistant<br />
Sharon Semeniuk<br />
Finance Manager<br />
Lori Kmet<br />
Executive Director/<br />
Registrar/Complaints<br />
Director<br />
Gloria Graham<br />
Hearings Director<br />
Larissa Fadish<br />
Manager of<br />
Professional Practice<br />
and Competence/<br />
Deputy Registrar<br />
6
Structural Organizational Chart<br />
Minister of Health<br />
Regulated Member<br />
Resource List<br />
Health Professions Act<br />
MLT Regulation<br />
COLLEGE<br />
COUNCIL<br />
Legislation<br />
Sub-Committee<br />
Competence Committee<br />
Registration Committee<br />
Executive Director / Registrar<br />
Complaints Director / Privacy Officer<br />
Hearings Director<br />
Executive Assistant<br />
Manager of Professional Practice and<br />
Competence / Deputy Registrar<br />
Finance Manager<br />
Functional Organizational Chart<br />
MEMBERSHIP<br />
COLLEGE<br />
PUBLIC<br />
9 Elected COUNCILORS<br />
1 Appointed MED LAB<br />
ASSISTANT<br />
COUNCIL<br />
College Bylaws, Policies, Procedures<br />
Executive Director / Registrar<br />
Complaints Director / Privacy Officer<br />
3 Appointed PUBLIC COUNCILORS<br />
Hearings Director<br />
Executive Assistant<br />
Manager of Professional Practice and<br />
Competence / Deputy Registrar<br />
Finance Manager<br />
Admin Support<br />
Registration<br />
Database<br />
College Publications<br />
College Website<br />
Continuing<br />
Competence Program<br />
Professional<br />
Development Program<br />
Membership<br />
Registration<br />
Payroll<br />
Accounts Payable /<br />
Receivable<br />
Benefits Program<br />
Finance Audit<br />
7
Governance<br />
College Council manages and conducts the activities of<br />
the College and exercises its rights, powers, duties, and<br />
privileges to ensure regulatory compliance in all matters.<br />
The <strong>2010</strong> College Council was comprised of the president,<br />
president-elect, past-president, nine elected councilors,<br />
three public members as appointed by the government in<br />
accordance with the Health Professions Act (HPA), and a<br />
Medical Laboratory Assistant (MLA) representative as an<br />
advisor to Council on MLA-related matters. The Legislation<br />
Sub-committee comprised of five regulated members<br />
including the president-elect and past-president, reviewed<br />
and recommended revisions to College Bylaws and policies<br />
in consultation with the Executive Director/Registrar and<br />
legal counsel for College Council approval. The following<br />
regulatory changes occurred in <strong>2010</strong>:<br />
• College Council approved changes to the Substantial<br />
Equivalency route to MLT registration application<br />
requirements<br />
• College Bylaws were amended and approved by the<br />
membership at the <strong>2010</strong> Annual General Meeting in<br />
September<br />
In March 2008, the College submitted a proposal to the<br />
provincial government for revisions to the restricted<br />
activities list in the Government Organization Act (GOA).<br />
Laboratory medicine, like other health disciplines, has<br />
become increasingly complex over the last ten years since<br />
restricted activities were first drafted. This document<br />
highlighted a list of specific restricted activities to be<br />
added to the GOA and the MLT Profession Regulation,<br />
including reporting an ABO blood group for the purposes<br />
of transfusion or transplantation; performing and reporting<br />
manual cell identification of fixed cell samples and<br />
cerebral spinal fluid samples; selecting appropriate and/<br />
or representative tissue or cell samples for investigation;<br />
reporting antibiotic susceptibility; drawing venous blood;<br />
and the addition of a definition for reporting (to release a<br />
test result verbally, electronically, or in writing to another<br />
health care professional for the purposes of patient<br />
diagnosis or treatment). The government had tentatively<br />
planned stakeholder working group sessions for early <strong>2010</strong>,<br />
but these discussions have not occurred.<br />
In January 2008, the College submitted a proposal to the<br />
provincial government for the regulation of MLAs. This<br />
report was prepared by the MLA Regulation Steering<br />
Committee as per sections 25 and 26 of the HPA. The<br />
College position stated the designation of MLAs as a<br />
category of medical professionals served the interests<br />
of public protection and safety. Feedback and direction<br />
was pending at the close of <strong>2010</strong> as the government was<br />
in the process of creating a general policy to guide the<br />
regulation of all assistants under the HPA. Until this policy<br />
was in place, the government would not review the College<br />
proposal, and would not seek direction from the Minister<br />
regarding regulation of MLAs under the HPA.<br />
8
Registration of College Members<br />
The College annual practice permit renewal process<br />
was in its fifth year running concurrently with the<br />
annual submission of documents in compliance with the<br />
Continuing Competence Program (CCP). The College<br />
renewal process is on-line and as a result captures<br />
membership demographics for both Alberta Health and<br />
Wellness and their Alberta Provider Directory (ABPD)<br />
Source Uptake Project and the Canadian Institute of Health<br />
Information (CIHI) as part of their Health Human Resources<br />
Databases Development Project (HHRDDP) which includes<br />
MLTs from across Canada. The HHRDDP addresses<br />
information gaps through the development of national,<br />
supply-based databases and reporting systems for five<br />
regulated health professions, including Medical Laboratory<br />
Technologists, Pharmacists, Physiotherapists, Medical<br />
Radiation Technologists, and Occupational Therapists.<br />
The effective management of health human resources<br />
requires access to accurate, comparable, and timely data<br />
on medical professionals; therefore, the College invested a<br />
significant amount of resources in <strong>2010</strong> to further modify<br />
the existing database, including the on-line annual practice<br />
permit renewal process to capture additional demographic,<br />
educational, geographical, and employment information.<br />
The following table summarizes registration data from the <strong>2010</strong> membership year.<br />
Description/Register Number Explanation<br />
Full Standing Regulated MLT Practice Permits<br />
· General MLT Register<br />
· Diagnostic Cytology Register<br />
· Clinical Genetics Register<br />
· Provisional Register<br />
· Courtesy Register (Canadian Blood Services pandemic workload)<br />
2195<br />
109<br />
39<br />
(47)<br />
4<br />
May be included on the Full Standing Register<br />
Conditional Practice Permits (18) May be included on the Full Standing Register<br />
Substantial Equivalence (SE) Route to MLT Registration<br />
· Applicants approved with practicing restrictions<br />
· Applicants denied<br />
· Applications in process<br />
· Applications withdrawn<br />
Voluntary Members<br />
· Associate<br />
· Retired<br />
· MLA<br />
7<br />
0<br />
2<br />
0<br />
37<br />
20<br />
136<br />
Honorary Members 0<br />
Initial Applicants 100 May include new grads, out of province, out of country<br />
New Graduates 69<br />
Reinstatements<br />
(individuals returning after a one year or more absence)<br />
19 May include out of province, out of country<br />
Out of Province Applicants 15<br />
Out of Country Applicants 10<br />
TOTAL COLLEGE MEMBERS (includes full standing members,<br />
conditional practice permits, successful SE applicants,<br />
voluntary members, and honorary members)<br />
2610<br />
Registration Application Decision Appeals to Council 0<br />
9
The following table summarizes reasons for 2009 MLT practice permits not renewed for the <strong>2010</strong><br />
membership year.<br />
Description Number Explanation<br />
Extended Leave 4 Educational, long term disability, etc.<br />
Cancelled 96 No communication, no payment of annual dues<br />
Left the MLT Work Environment 14<br />
Moved 20 Moved out of province or country<br />
Retired 21<br />
Deceased 0<br />
TOTAL 155<br />
The following table summarizes age demographic data from the <strong>2010</strong> membership year<br />
and also includes historical data highlighting trends in the medical laboratory profession<br />
(note: values are expressed as percentages).<br />
AGES 20-29 AGES 30-39 AGES 40-49 AGES 50-54 AGES 55-59 AGES 60-70 TOTAL MLTs<br />
2005 9 24 35 16 11 5 2267<br />
2006 9 24 34 17 11 5 2351<br />
2007 11 20 33 15 15 6 2358<br />
2008 12 21 33 18 11 5 2394<br />
2009 11 21 30 30 8 0 2443<br />
<strong>2010</strong> 11 20 29 16 15 9 2416<br />
Internationally Educated Medical Laboratory<br />
Technologists Working in Alberta<br />
There was a new reporting requirement in <strong>2010</strong> under the<br />
Foreign Qualifications Recognition Plan (FQR Plan) for the<br />
College to gather data on MLTs formally educated outside<br />
of Canada. The College worked with Alberta Employment<br />
and Immigration to develop a standardized reporting<br />
template that would accurately capture key elements<br />
related to the assessment and licensing of foreign-qualified<br />
applicants or Internationally Educated Medical Laboratory<br />
Technologists (IEMLTs). Various government departments,<br />
such as Alberta Employment and Immigration and Alberta<br />
Health and Wellness will use this data to support ongoing<br />
improvements to the foreign qualification assessment<br />
system for IEMLTs including:<br />
• Identifying information resources and supports<br />
on specific countries and qualifications that could<br />
support professional regulatory organizations in the<br />
assessment of foreign credentials;<br />
• Developing appropriate “bridge to licensure”<br />
programs to assist foreign-qualified applicants to<br />
meet the standards in Alberta;<br />
• Implementing strategic support services for<br />
immigrants during the registration/licensing process;<br />
and,<br />
• Supporting a system-wide discussion and sharing<br />
of information on best practices related to foreign<br />
qualification assessment and approaches and<br />
procedures.<br />
10
Registration as an IEMLT in Alberta is a two-step process<br />
which involves the Canadian Society for Medical Laboratory<br />
Science (CSMLS) and the regulatory College. Initially<br />
IEMLTs are directed to the CSMLS to undergo a Prior<br />
Learning Assessment (PLA) which involves the submission<br />
of documentation and the assessment of academic<br />
credentials, language proficiency, clinical training, and<br />
work experience. Depending upon the length of time<br />
an individual needs to obtain documentation (including<br />
original transcripts from country of formal post-secondary<br />
education), and the number of refresher courses required<br />
to address outstanding competencies, the PLA process can<br />
extend 2-3 years, averaging 18 months for most applicants.<br />
Once an IEMLT has successfully completed the PLA and<br />
is granted permission to challenge the CSMLS national<br />
certification examination, he/she is eligible to apply for a<br />
one-year Provisional Practice Permit with the College. Prior<br />
to the expiry of this one-year period, an individual must<br />
provide proof of CSMLS certification and 900 MLT hours<br />
to the College, and upon receipt of this documentation an<br />
individual will be upgraded to a full-standing MLT Practice<br />
Permit. If an individual has successfully challenged the<br />
CSMLS certification examination prior to applying for<br />
registration with the College, he/she can apply for a oneyear<br />
Conditional Practice Permit to obtain the 900 MLT<br />
hours required in the initial registration year.<br />
The following tables summarize data on IEMLTs and represent figures obtained from the CSMLS.<br />
CSMLS data refers to <strong>2010</strong> applicants, but also includes those individuals who initiated the PLA<br />
process preceding <strong>2010</strong> as the process usually spans multiple calendar years.<br />
Country of Education<br />
Egypt, Guyana, India, Iran, Nigeria, Pakistan, Philippines*, South Africa, Sri Lanka, Zaire<br />
*Highest number of applicants.<br />
Number of New Applications<br />
Received in <strong>2010</strong><br />
33<br />
Total Number of Applications Open<br />
(New and Ongoing)<br />
20 applicants from <strong>2010</strong> (all require additional documentation to be forwarded to<br />
assessment)<br />
Total Number of Applications<br />
Forwarded to Assessment<br />
13 applicants from <strong>2010</strong> were assessed for the first-time<br />
29 first-time assessment were processed (including ongoing applicants from<br />
previous years)<br />
40 applicants were reassessed (required coursework completion, appeal in process or<br />
consideration of supplemental documentation, or reactivation of expired assessment)<br />
Number of Applicants Meeting ALL<br />
Requirements<br />
1 applicant from <strong>2010</strong> deemed equivalent upon first assessment<br />
35 applicants (upon completion of refresher courses) deemed equivalent upon<br />
reassessment<br />
Number of Applicants NOT<br />
Meeting ALL Requirements<br />
12 applicants from <strong>2010</strong> were required to complete refresher coursework<br />
(did not meet educational standards and/or minimum work/clinical experience)<br />
1 (of the 12 applicants) did not meet English language proficiency<br />
28 of the 29 first-time assessments processed required refresher coursework<br />
Number of Applicants Who Did NOT<br />
Pass CSMLS Certification Examination<br />
Number of Applicants Who Did Pass<br />
CSMLS Certification Examination<br />
prior to <strong>2010</strong> 30 15 (three passed on first attempt)<br />
<strong>2010</strong> 0 0<br />
*Note: Applicants can challenge the CSMLS certification examination three times and are then required to complete a learning plan and<br />
refresher coursework. Applicants can challenge the examination an additional three times. If an individual is unsuccessful in six attempts, he/<br />
she must complete an accredited formal MLT training program of study from a recognized Canadian educational institution.<br />
11
The following table summarizes College data regarding <strong>2010</strong> MLT Practice Permits issued to IEMLTs.<br />
Number of<br />
Applications<br />
Registrations<br />
Denied<br />
Registrations<br />
Approved<br />
Full Standing<br />
Registrations<br />
Alternative Classes of<br />
Registrations (Practice Permit)<br />
Number of Applicants<br />
Upgraded to Full<br />
Standing Registrations*<br />
10 0 10 2 2 Provisional<br />
(required CSMLS certification<br />
and 900 MLT work experience<br />
hours)<br />
0<br />
6 Conditional<br />
(required 900 MLT work<br />
experience hours)<br />
*Note: Applicants that upgrade from an alternate class of registration to a full standing permit have the ability to practice without limitations/<br />
conditions. As IEMLTs are given Provisional and Conditional Practice Permits valid for one year most meet conditions and upgrade in the<br />
subsequent calendar year.<br />
Pursuant to section 31(1) of the Health Professions Act,<br />
applicants have a formal appeal process which states “an<br />
applicant whose application for registration is accepted<br />
subject to conditions or whose registration is deferred or<br />
whose application is refused by the registrar, registration<br />
committee, or competence committee may, within 30<br />
days after being given a copy of the decision, request a<br />
review by the council in accordance with subsection (3)”.<br />
Furthermore, section 31(3) states “a request for review must<br />
be in writing, set out the reasons why the applications for<br />
registration should be approved with or without conditions,<br />
and be given to the registrar, who must give a copy of the<br />
request to the council”. In <strong>2010</strong>, the College did not receive<br />
any requests for registration decision appeals from IEMLTs.<br />
Registration Committee<br />
The Registration Committee is a standing regulatory<br />
committee whose purpose is to determine eligibility for<br />
MLT registration and voluntary membership with the<br />
College for those applications that do not clearly meet the<br />
registration criteria as provided for in current legislation.<br />
The Registration Committee is comprised of seven<br />
regulated MLT members, including MLT educators and two<br />
MLA representatives. This committee is primarily involved<br />
in decisions regarding individuals that apply for registration<br />
with the College via the Substantial Equivalence (SE)<br />
route as provided for in the Health Professions Act and<br />
the MLT Profession Regulation. These individuals are not<br />
eligible for the primary route to registration; therefore, they<br />
cannot challenge the national certification examination as<br />
administered by the CSMLS as they have not completed an<br />
accredited medical laboratory training program. Applicants<br />
seeking SE MLT registration with the College must satisfy<br />
Registration Committee requirements and demonstrate<br />
a combination of formal education (minimum Bachelor<br />
of Science), work experience/practice, professional<br />
development, and other qualifications are at the<br />
competence level required for registration as a regulated<br />
member.<br />
In 2008, the College also partnered with the Southern<br />
Alberta Institute of Technology (SAIT) to create an<br />
examination for individuals seeking SE MLT registration<br />
as an alternative to successful completion of multiple<br />
supplemental courses to satisfy the Registration Committee<br />
requirements. This examination focused on specimen<br />
collection and handling, safety and infection control, and<br />
quality management. These areas were identified as core<br />
competencies in a MLTs formal education training program<br />
not addressed sufficiently by an undergraduate degree<br />
in the science field. In 2009, 28 SE applicants challenged<br />
this examination and only two were unsuccessful in<br />
their attempt. In <strong>2010</strong>, 8 SE applicants challenged this<br />
examination and 1 was unsuccessful.<br />
12
Continuing Competence Program<br />
The College implemented the MLT Continuing Competence<br />
Program (CCP) in 2007 in compliance with provisions set<br />
out in section 50 of the Health Professions Act and sections<br />
12.2, 12.3, and 12.4 of the MLT Profession Regulation,<br />
as proclaimed, and which authorizes implementation,<br />
compliance, and enforcement. The CCP ran concurrently<br />
with the annual MLT practice permit renewal process<br />
from September 15 to December 31 and resulted in the<br />
simultaneous submission of annual practice permit dues<br />
and member demographics with completed Learning<br />
Plans for the current year and new Learning Plans for the<br />
upcoming membership year. The College established an<br />
escalating fee system to encourage early renewal to ensure<br />
all practicing MLTs were in possession of valid registrations<br />
prior to January 1st of the upcoming membership year.<br />
In <strong>2010</strong>, the College instituted Version II of the CCP for<br />
the 2011 MLT practice permit renewal season. This version<br />
incorporated feedback from stakeholders and members<br />
and was approved by Alberta Health and Wellness in<br />
May 2009. New initiatives and developments in Version<br />
II include updates to the Self-Assessment form and MLT<br />
Competence Profile (new competencies, such as Quality<br />
Management and Laboratory Information Systems),<br />
additional examples of acceptable completed Learning<br />
Plans and Recording Log Sheets, and enhancements to the<br />
annual College review and audit process.<br />
The following charts summarize practice permit renewal statistics. The renewal year captures<br />
data for the upcoming practice permit year as MLT practice permits are issued prior to January 1<br />
(e.g. <strong>2010</strong> data is reflective of 2011 practice permit renewals).<br />
78%<br />
September 15 – October 31<br />
Percentage of Members<br />
Completing Renewal Process<br />
17%<br />
November 1 - 30<br />
5%<br />
December 1 - 31<br />
13
Renewal Year Type of Renewal Process Percentage of Members Percentage of Learning<br />
Plans without Error<br />
Percentage of Learning Plan<br />
Requiring Correction<br />
2008 On-line 89 84 16<br />
Hard-copy 11 52 48<br />
2009 On-line 100 91 9<br />
<strong>2010</strong> On-line 100 96 4<br />
Note: In 2009, the College instituted mandatory on-line renewal for all MLT practice permits and hard-copy documents were no longer<br />
accepted. The decreased error rate for 2009/<strong>2010</strong> is attributed to the standardized on-line reporting format and suspension of hard copy<br />
renewals. Corrective actions for Learning Plans were due to learning objectives not clearly identified, learning activities used for multiple<br />
learning objectives with an identical focus, learning objectives that did not correlate with the identified area of competence, and identical<br />
learning objectives simply restated from the previous year.<br />
The following table summarizes the top ten competence profile areas (as identified by members)<br />
of learning and development for <strong>2010</strong> (2009 provided for comparison). The profile areas are in<br />
descending order of total responses received for on-line renewals (fall 2009 and <strong>2010</strong>).<br />
Cluster <strong>2010</strong> Profile Area Cluster 2009 Profile Area<br />
A-3 Professional Development A-3 Professional Development<br />
H-1 Routine Chemistry C-4 Analytical Principles and Procedures<br />
I-1 Routine Hematology A-2 Communication and Interpersonal Skills<br />
A-2 Communications and Interpersonal Skills C-2 Anatomy and Physiology<br />
D-2 Quality Management B-1 General Laboratory Safety<br />
B-1 General Laboratory Safety A-4 Leadership<br />
J-1 Routine Bacteriology D-2 Quality Management<br />
C-5 Equipment/Instrumentation C-5 Equipment / Instrumentation<br />
C-2 Anatomy and Physiology A-5 Management Skills<br />
A-5 Management Skills I-1 Routine Hematology<br />
Note: The College received 9 requests to change Learning Plans throughout <strong>2010</strong> as members’ areas of practice and responsibility<br />
changed. All requests were approved by the College.<br />
14
Continuing Competence Committee<br />
and the Annual Audit Process<br />
The Continuing Competence Committee (CCC) is<br />
a standing regulatory committee whose purpose is<br />
to evaluate, assess, and monitor regulated member<br />
compliance with the mandated Continuing Competence<br />
Program as set out in current legislation via the annual<br />
audit process. The CCC reviews cases that fall outside<br />
of the established criteria for Continuing Competence<br />
Program (CCP) compliance, provide direction to the<br />
Registrar and Manager of Professional Practice and<br />
Competence/Deputy Registrar (when required), and also<br />
facilitate consultation with College members regarding<br />
competence, professional development programs, and<br />
continuing education opportunities. The CCC is comprised<br />
of ten regulated MLT members representative of diverse<br />
geographic areas throughout the province, multiple core<br />
areas of practice, and a variety of workplace environments,<br />
including educational institutions and public and private<br />
laboratories.<br />
College policy outlines the CCP operational framework<br />
including an annual review which consists of the<br />
compilation of program reports and documentation,<br />
member file maintenance, and aggregate data reporting to<br />
government. Three percent of practicing MLTs have been<br />
audited in detail during each audit period. The annual audit<br />
process is guided by the Manager of Professional Practice<br />
and Competence/Deputy Registrar and relevant member<br />
information, such as completed learning plans and evidence<br />
of continued learning activities, is reviewed by the CCC. For<br />
future audits, the College hopes to increase to five to eight<br />
per cent of the membership to garner a better sense of<br />
general overall compliance.<br />
The following table summarizes audit statistics for the Continuing Competence Program<br />
for 2007 - <strong>2010</strong>.<br />
Description 2007 2008 2009 <strong>2010</strong><br />
Total Number of CCP Participants** 2225 2236 2358 2264<br />
Number Audited 67 68 77 81<br />
% Audited (rounded) 3% 3% 3% 3%<br />
Number with Successful Initial Audit (pass) 22 38 53 69<br />
Number Requiring Remedial Work 38 25 21 10<br />
Reasons for Remedial Work:<br />
· Failure to Submit Documentation 11 10 7 4<br />
· Incomplete Documentation 26 15 14 6<br />
Number Forwarded to Complaints Director<br />
for Non-Compliance<br />
0 0 0 n/a*<br />
Extenuating Circumstances 1 0 0 1<br />
Cancelled Audits 7 5 3 1<br />
Average Annual CE hours/Audited Member 95 102 106 61<br />
* <strong>2010</strong> participants will be audited in February 2011 (some results are unavailable at time of print)<br />
** Total number of CCP participants is not reflective of total MLT membership as CCP participation is not<br />
required for Initial MLT Practice Permit applications<br />
15
Professional Development<br />
Certificate Program<br />
The College supports professional development (PD)<br />
and continuing education programs that meet members’<br />
learning needs in order to:<br />
• Perform daily tasks efficiently and effectively<br />
• Protect the public<br />
• Remain current with leading edge technological<br />
advancements<br />
• Transition into other areas of practice<br />
The College supports members’ continuing education by:<br />
• Approving Bursary Awards to qualifying applicants on<br />
an annual basis<br />
• Promoting educational offerings in College<br />
publications and on the College website at no charge<br />
• Supporting and administering the voluntary PD<br />
Certificate Program<br />
• Providing financial subsidy for the College Annual<br />
General Meeting/Professional Development<br />
Symposium<br />
• Comply with conditions on MLT practice permits<br />
The following table summarizes the number of Professional Development Certificates<br />
from 2005 to <strong>2010</strong>:<br />
Year Number Issued Percentage Issued as a Requirement for Conditional Practice Permits<br />
2005 82 18<br />
2006 72 21<br />
2007 65 14<br />
2008 32 23<br />
2009 23 17<br />
<strong>2010</strong> 23 0<br />
Note: Professional Development Certificates were a requirement of some Conditional MLT Practice Permits. Once PD Certificates were issued,<br />
practice permits were upgraded to full standing without conditions and/or restrictions.<br />
The future focus for member’s continuing education and<br />
competence will involve:<br />
• Ongoing implementation, monitoring, evaluation, and<br />
reporting of the Continuing Competence Program<br />
pursuant to legislation<br />
• Providing program content for to the College<br />
Professional Development Symposium<br />
• Promoting personal and professional portfolio<br />
development of the general membership<br />
• Collaborating with stakeholders to incorporate new<br />
areas of practice and competence development<br />
16
Complaints and Discipline<br />
The number and nature of cases of unprofessional conduct<br />
for the College in <strong>2010</strong> were consistent with those reported<br />
in 2008 and 2009. Many complaints involved members that<br />
no longer reside in Alberta and/or Canada which resulted<br />
in lengthy and costly investigations and hearings due to<br />
long distance travel and communications. Additionally,<br />
the complexity of the complaints increased with many<br />
members having multiple charges against them and<br />
Hearing Tribunals tasked with making difficult, multifaceted<br />
decisions. In <strong>2010</strong>, the College retained independent<br />
legal counsel for the Hearing Tribunals to assist them in<br />
addressing administrative and jurisdictional issues raised by<br />
opposing legal counsels.<br />
The following table summarizes complaint data from the <strong>2010</strong> membership year.<br />
Description Number Explanation<br />
Files Carried Forward From 2008<br />
Files Carried Forward from 2009<br />
3<br />
3<br />
Pending Hearing or written Hearing<br />
Tribunal decision.<br />
New Complaints Received in <strong>2010</strong> 7<br />
Employer Complaints 13<br />
Peer Complaints 0<br />
Public Complaints 0<br />
Complaints Dismissed 2 Insufficient evidence of “unprofessional<br />
conduct” as defined by the HPA.<br />
Files Referred for Assessment Under Section 118 HPA 0<br />
Files Referred to Investigation 11<br />
Files Referred to Hearing Tribunal 9<br />
Files Referred to Alternative Complaint Resolution (ACR) 0<br />
Hearings Closed to Public 0<br />
Complaint Review Committee Appeals 0<br />
Files Closed During Year 5<br />
17
The following Hearing Tribunal decisions were rendered<br />
in <strong>2010</strong> and findings have been presented without the<br />
publication of identifying information. The discipline<br />
summaries are not intended to provide comprehensive<br />
information on the complaint, details of the investigation,<br />
or Hearing Tribunal proceedings; they are for educational<br />
purposes only.<br />
Case 1<br />
A Hearing Tribunal made a finding of unprofessional<br />
conduct against a member who demonstrated inadequate<br />
knowledge and competency to perform basic laboratory<br />
procedures to minimum acceptable standards. The member<br />
admitted to the unprofessional conduct and signed an<br />
Agreed Statement of Facts and a Joint Submission on<br />
Penalty in conjunction with the College. The Hearing<br />
Tribunal ordered a formal reprimand be placed on the<br />
member’s file for a period of four years. There were no fines<br />
or cost orders. The Hearing Tribunal gave the following<br />
reasons for the sanctions as: (i) member accepted full<br />
responsibility for actions; (ii) member continues to take<br />
actions to improve professional knowledge and abilities; (iii)<br />
member cooperated throughout the investigation; and (iv)<br />
member’s first finding of unprofessional conduct.<br />
Case 2<br />
A Hearing Tribunal made a finding of unprofessional<br />
conduct against a member who demonstrated an inability<br />
to perform basic Medical Laboratory Technologist duties<br />
with some independence and accuracy. The member did<br />
not attend the Hearing Tribunal Hearing to defend the<br />
charge, but generally acknowledged the charges were<br />
based on accurate facts. The Hearing Tribunal ordered<br />
a reprimand in the form of the Hearing Tribunal decision<br />
to be placed on the member’s file, completion of an<br />
interpersonal communications course to be completed by<br />
a specified date, and costs of $1,000 for costs associated<br />
with the hearing and investigation.<br />
Case 3<br />
A Hearing Tribunal made a finding of unprofessional<br />
conduct against a member who removed a blood specimen<br />
from hospital premises without authorization, performed a<br />
laboratory test on the specimen without a physician order,<br />
violated an employer’s Code of Conduct and/or College<br />
Standards of Practice and/or Code of Ethics by utilizing<br />
employer resources for personal and/or family benefits, and<br />
conveyed a laboratory test results to a family member to<br />
secure treatment for another family member. The Hearing<br />
Tribunal ordered the member to complete a professional<br />
ethics course at their own personal cost, costs of $1,500,<br />
and fines totaling $3,000 to be paid within six months from<br />
the date of the Hearing Tribunal decision.<br />
Other Activities<br />
Alberta Federation of<br />
Regulated Health Professions<br />
The College has been a member of the Alberta Federation<br />
of Regulated Health Professions (AFRHP) since 2005.<br />
The AFRHP is a voluntary member-based organization<br />
comprised of 24 health regulatory Colleges in the province.<br />
Independently, each College is a public body created<br />
by government to oversee Alberta’s regulated health<br />
professions and protect the public by implementing,<br />
administering, and enforcing health care legislation.<br />
Collectively, members of the AFRHP promote leading<br />
practice initiatives that foster public awareness and<br />
professional accountability of our practitioners.<br />
AFRHP members have established networks nationally and<br />
internationally, and have developed a communal body of<br />
knowledge, expertise, and information sharing to advance<br />
the operations of each individual College. In <strong>2010</strong>, the<br />
College was also a member of the AFRHP’s Coordinating<br />
Committee. In this capacity, the College was actively<br />
involved in facilitating the management of all business<br />
aspects of the AFRHP by coordinating meeting agendas<br />
and activities, speaker presentations, and all financial affairs<br />
of the AFRHP.<br />
18
ALBERTA COLLEGE OF MEDICAL<br />
LABORATORY TECHNOLOGISTS<br />
FINANCIAL STATEMENTS<br />
For The Year Ended December 31, <strong>2010</strong><br />
and<br />
AUDITOR’S <strong>REPORT</strong><br />
To The Members<br />
19
INDEPENDENT AUDITOR’S <strong>REPORT</strong><br />
To the Members of Alberta College of Medical Laboratory Technologists:<br />
We have audited the accompanying financial statements of Alberta College of Medical Laboratory Technologists<br />
which consist of the statement of financial position at December 31, <strong>2010</strong>, and the statements of changes in net<br />
assets, operations, and cash flows for the year then ended, and a summary of significant accounting policies and<br />
other explanatory information.<br />
Management’s Responsibility for the Financial Statements<br />
Management is responsible for the preparation and fair presentation of the financial statements in accordance with<br />
Canadian generally accepted accounting principles, and for such internal control as management determines is<br />
necessary to enable the preparation of financial statements that are free from material misstatement, whether due to<br />
fraud or error.<br />
Auditor’s Responsibility<br />
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit<br />
in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with<br />
ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial<br />
statements are free from material misstatement.<br />
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial<br />
statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of<br />
material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments,<br />
the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial<br />
statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose<br />
of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the<br />
appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as<br />
well as evaluating the overall presentation of the financial statements.<br />
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit<br />
opinion.<br />
Audit Opinion<br />
In our opinion, the financial statements present fairly, in all material respects, the financial position of Alberta<br />
College of Medical Laboratory Technologists as at December 31, <strong>2010</strong>, and its financial performance and its cash<br />
flows for the year then ended in accordance with Canadian generally accepted accounting principles.<br />
Edmonton, Alberta<br />
March 12, 2011<br />
Chartered Accountants<br />
20
ALBERTA COLLEGE OF MEDICAL LABORATORY TECHNOLOGISTS<br />
STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31, <strong>2010</strong><br />
<strong>2010</strong> 2009<br />
ASSETS<br />
CURRENT ASSETS:<br />
Cash $ 386,388 414,896<br />
Guaranteed investment certificates 1,944,132 1,542,475<br />
Accounts receivable 600 5,145<br />
Prepaid expenses 15,050 22,351<br />
Total current assets 2,346,170 1,984,867<br />
PROPERTY AND EQUIPMENT (Note 3) 68,180 51,598<br />
TOTAL $2,414,350 $2,036,465<br />
LIABILITIES AND NET ASSETS<br />
CURRENT LIABILITIES:<br />
Accounts payable and accrued liabilities $ 58,239 74,126<br />
Unearned membership fees 1,281,520 1,246,010<br />
Total current liabilities 1,339,759 1,320,136<br />
NET ASSETS:<br />
Invested in property and equipment 68,180 51,598<br />
Internally restricted (Note 4) 800,068 300,068<br />
Unrestricted 206,343 364,663<br />
Total net assets 1,074,591 716,329<br />
TOTAL $2,414,350 $2,036,465<br />
Approved by Council:<br />
Darcy Gara, <strong>2010</strong> President<br />
21
ALBERTA COLLEGE OF MEDICAL LABORATORY TECHNOLOGISTS<br />
STATEMENT OF CHANGES IN NET ASSETS<br />
FOR THE YEAR ENDED DECEMBER 31, <strong>2010</strong><br />
Invested Internally<br />
In Property Restricted<br />
TOTAL<br />
and Equipment (Note 4) Unrestricted <strong>2010</strong> 2009<br />
Balance at beginning of the year $ 51,598 $300,068 $364,663 $716,329 $ 682,203<br />
Excess of (expenses) revenue<br />
for the year (28,567) - 386,829 358,262 34,126<br />
Proceeds on disposal of equipment (1,105) - 1,105 - -<br />
Purchase of equipment 46,254 - (46,254) - -<br />
Transfer to internally restricted - 500,000 (500,000) - -<br />
Balance at end of the year $ 68,180 $800,068 $206,343 $1,074,591 $716,329<br />
22
ALBERTA COLLEGE OF MEDICAL LABORATORY TECHNOLOGISTS<br />
STATEMENT OF OPERATIONS<br />
FOR THE YEAR ENDED DECEMBER 31, <strong>2010</strong><br />
<strong>2010</strong> 2009<br />
REVENUE:<br />
Membership fees $1,331,462 $ 994,835<br />
Sponsorships - annual general meeting 25,000 -<br />
Convention - 101,043<br />
Interest 27,564 27,285<br />
Advertising and processing fees 10,831 16,231<br />
Total revenue 1,394,857 1,139,394<br />
EXPENSES:<br />
Amortization 28,567 28,747<br />
Annual general meeting 59,546 8,377<br />
Bank and credit card charges 44,634 51,422<br />
Communications 10,043 3,537<br />
Computer 15,108 17,184<br />
Conduct - net of recoveries of $4,000 (2009 - $1,000) 182,100 106,359<br />
Continuing competence 8,577 45,083<br />
Convention - 148,612<br />
Council 41,117 47,947<br />
Deputy registrar 2,263 5,240<br />
Insurance 5,420 4,081<br />
Office 32,947 23,297<br />
Postage and copying 27,374 32,355<br />
Professional fees 27,200 23,632<br />
Publications 8,358 11,223<br />
Registrar 7,509 11,278<br />
Registration 5,965 21,195<br />
Rent and common area costs 76,310 56,419<br />
Salaries and benefits 447,912 454,738<br />
Telephone 5,645 4,542<br />
Total expenses 1,036,595 1,105,268<br />
EXCESS OF REVENUE (EXPENSES) FOR THE YEAR $ 358,262 $ 34,126<br />
23
ALBERTA COLLEGE OF MEDICAL LABORATORY TECHNOLOGISTS<br />
STATEMENT OF CASH FLOWS<br />
FOR THE YEAR ENDED DECEMBER 31, <strong>2010</strong><br />
<strong>2010</strong> 2009<br />
OPERATING ACTIVITIES:<br />
Cash from operations:<br />
Excess of revenue for the year $ 358,262 $ 34,126<br />
Items not involving cash for operations:<br />
Amortization 28,567 28,747<br />
Amortization of deferred lease inducement - (3,675)<br />
386,829 59,198<br />
Increase (decrease) in non-cash working capital balances<br />
related to operations:<br />
Accounts receivable 4,545 (3,685)<br />
Prepaid expenses 7,301 (15,380)<br />
Accounts payable and accrued liabilities (15,887) (62,648)<br />
Unearned membership fees 35,510 390,850<br />
Net cash from operating activities 418,298 368,335<br />
INVESTING ACTIVITIES:<br />
Purchase of equipment (46,254) (13,991)<br />
Proceeds on disposal of equipment 1,105 -<br />
Increase in guaranteed investment certificates (401,657) (239,388)<br />
Net cash used in investing activities (446,806) (253,379)<br />
(DECREASE) INCREASE IN CASH DURING THE YEAR (28,508) 114,956<br />
CASH AT BEGINNING OF THE YEAR 414,896 299,940<br />
CASH AT END OF THE YEAR $ 386,388 $ 414,896<br />
24
ALBERTA COLLEGE OF MEDICAL LABORATORY TECHNOLOGISTS<br />
NOTES TO THE FINANCIAL STATEMENTS<br />
DECEMBER 31, <strong>2010</strong><br />
1. PURPOSE OF COLLEGE:<br />
The College regulates the practice of medical laboratory technology in a manner that protects<br />
and serves the public interest. In fulfilling this role, the College establishes, maintains and enforces<br />
standards for registration and continuing competence, standards of practice and a code of ethics<br />
for the profession and investigates and acts on complaints.<br />
2. ACCOUNTING POLICIES:<br />
These financial statements have been prepared in accordance with Canadian generally accepted<br />
accounting principles. The significant accounting policies are as follows:<br />
Revenue recognition:<br />
The College follows the deferral method of accounting for contributions. Restricted contributions<br />
are recognized as revenue in the year in which the related expenses are incurred. Unrestricted<br />
contributions are recognized as revenue when received or receivable if the amount to be received<br />
can be reasonably assured.<br />
<br />
Membership revenue is recognized in the year to which the membership fees relate. Revenue<br />
from special activities is recognized when the function to which the revenue relates to has been<br />
presented or completed. Conduct recoveries are recognized when received.<br />
Interest revenue is recognized as it is earned.<br />
Donated services:<br />
The work of the College is dependent on the voluntary service of many individuals. Since these<br />
services are not normally purchased by the College and because of the difficulty of determining<br />
their fair value, donated services are not recognized in these financial statements.<br />
Guaranteed investment certificates:<br />
Guaranteed investment certificates are classified as held to maturity financial instruments and are<br />
stated at the purchase amount plus accrued interest.<br />
Property and equipment:<br />
Property and equipment are stated at cost. Amortization is provided at the following<br />
annual rates:<br />
Computer hardware 30%<br />
Computer software 50%<br />
Office equipment and furniture 20%<br />
25
ALBERTA COLLEGE OF MEDICAL LABORATORY TECHNOLOGISTS<br />
NOTES TO THE FINANCIAL STATEMENTS<br />
DECEMBER 31, <strong>2010</strong><br />
2. ACCOUNTING POLICIES (continued):<br />
Cash and cash equivalents:<br />
Cash and cash equivalents consist of balances with banks and short-term investments with<br />
maturities not exceeding 90 days.<br />
Use of estimates:<br />
The preparation of financial statements in conformity with Canadian generally accepted<br />
accounting principles requires management to make estimates and assumptions that affect the<br />
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the<br />
date of the financial statements and the reported amounts of revenue and expenses during the<br />
reporting period. Actual results could differ from those estimates.<br />
3. PROPERTY AND EQUIPMENT:<br />
The major categories of property and equipment and related accumulated amortization are as<br />
follows:<br />
Accumulated Net Book Value<br />
Cost Amortization <strong>2010</strong> 2009<br />
Computer hardware $ 18,986 $ 12,011 $ 6,975 $ 9,242<br />
Computer software 140,018 112,838 27,180 23,159<br />
Office equipment and furniture 62,623 28,598 34,025 17,722<br />
Leasehold improvements 14,755 14,755 - 1,475<br />
$236,382 $168,202 $68,180 $51,598<br />
26
ALBERTA COLLEGE OF MEDICAL LABORATORY TECHNOLOGISTS<br />
NOTES TO THE FINANCIAL STATEMENTS<br />
DECEMBER 31, <strong>2010</strong><br />
4. NET ASSETS - INTERNALLY RESTRICTED:<br />
By resolution of Council, funds have been internally restricted as follows:<br />
<strong>2010</strong> 2009<br />
Operating reserve $490,209 $290,209<br />
Conduct contingency reserve 300,000 -<br />
Bursary fund 9,859 9,859<br />
Total $800,068 $300,068<br />
The funds can only be expended upon approval by Council.<br />
5. LEASE COMMITMENTS:<br />
The college has committed to the rental of business premises under a lease agreement expiring<br />
July 31, 2020. The minimum monthly rent payable is $6,233 to July 31, 2015 and $6,800 from July<br />
31, 2015 to July 31, 2020.<br />
The College is also responsible for its proportionate share of common area costs.<br />
The College has also committed to a lease for office equipment requiring quarterly payments of<br />
$2,130 to July, 2013.<br />
6. FINANCIAL INSTRUMENTS:<br />
The College’s financial instruments consist of cash, guaranteed investment certificates and<br />
accounts payable and accrued liabilities. It is management’s opinion that the College is not<br />
exposed to significant interest, currency or credit risks arising from these financial instruments.<br />
The carrying values of the financial instruments approximate their fair values.<br />
7. INCOME TAX STATUS:<br />
The College is a non-profit organization within the meaning of the Income Tax Act (Canada) and<br />
is exempt from income taxes.<br />
27
“Continuity gives us roots; change<br />
gives us branches, letting us stretch<br />
and grow and reach new heights.”<br />
P. R. Kezer<br />
28