Annual Report 2008 - Canadian Alliance of Physiotherapy Regulators

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Annual Report 2008 - Canadian Alliance of Physiotherapy Regulators

Regulator MembersYukon Consumer ServicesCollege of Physical Therapists of British ColumbiaCollege of Physical Therapists of AlbertaSaskatchewan College of Physical TherapistsCollege of Physiotherapists of ManitobaCollege of Physiotherapists of OntarioOrdre professionnel de la physiothérapie du QuébecCollege of Physiotherapists of New BrunswickNova Scotia College of PhysiotherapistsPrince Edward Island College of PhysiotherapistsNewfoundland and Labrador College of PhysiotherapistsAffiliate MemberThe Federation of State Boards of Physical TherapyBoard of Directors 2008/2009Fiona Charbonneau, YukonRuth Koenig, YukonMarilyn Atkins, British ColumbiaBrenda Hudson, British ColumbiaHarry Davis, AlbertaDianne Millette, AlbertaTim Eichholz, SaskatchewanLesley Stamatinos, SaskatchewanBrenda McKechnie, ManitobaGisèle Pereira, ManitobaLori Neill, OntarioJan Robinson, OntarioLouise Bleau, QuébecLucie Forget, QuébecRebecca Bourdage, New BrunswickKrista Sweet, New BrunswickAnn Read, Nova ScotiaJoan Ross, Nova ScotiaSarah Gaudet, Prince Edward IslandJoyce Ling, Prince Edward IslandRaeleen Baggs, Newfoundland and LabradorDeborah Noseworthy, Newfoundland and LabradorContents2 Members, Directors3 Messages: President and CEO4 Evaluation Services CommitteeWork and Advisory Groups5 Examination ProgramCredentialing Program6 Governance and Nominations CommitteeRegistrars’ Committee7 Working with our PartnersRecognizing our Leaders8 Recognition Awards9 Financial StatementsCanadian Alliance of Physiotherapy Regulators/Alliance canadienne des organismes de réglementation de la physiothérapie Annual Report 2008 2


President’s messageIt is with great pleasure that I put a few words to paperat the end of my year as president of The Alliance.Recently I attended a presentation entitledCommunicating through Conversation – UsingSocial Media Tools to Reach New Audiences. Ilearned about Blogs, Message Boards, Twitter,Flickr, YouTube and Wikis. Life certainly haschanged in the past few years! This statement canalso be made of The Alliance.In preparing this message I went back to reviewwhat other chairs/presidents of The Alliance hadwritten. This excursion brought me back to BobbieBailey’s 2005 report in which Bobbie reflects on thework done by The Alliance representatives andRegistrars to implement a new governance modelfor the organization. This started with the WinterPlanning Session held in January 2005 andcontinued until the adoption of the new bylaws andgovernance structure in the spring of 2006.Chief Executive Officer’s messageThe Alliance had a full 2008/2009 business year.Activities included office renovations to increasesecurity and expand meeting areas, measures toimprove operations and initiatives with our partners.Our Client Services Coordinator has been on boardfor a year now - much positive feedback has beenreceived from applicants and turnaround time forcredentialing assessments is improving.A new examination blueprint was implemented inJanuary 2009. A plain language review of ourdocumentation for evaluation services will becompleted in mid 2009 and work has started onupdating the information technology system and thewebsite. A consultant has been engaged for acomprehensive audit of examinations. Theseactivities and our ongoing monitoring processesassist us in the provision of quality services.With our national partners, The Alliance took thelead in the development of a new competency profilefor physiotherapists, to be completed by the end ofsummer 2009. Other activities with Ontario partnersincluded development of a pilot comprehensivebridging program and a project to develop aprofession based language assessment - aSince then The Alliance has continued its work onimproving what was implemented in 2006. Thesechanges could not have happened without thededicated work of the Board and The Alliance staff.Thank you.I wish to express special thanks to our CEO, JosephVibert for his hard work in supporting The Allianceduring its transition and moving us into a new future.Brenda HudsonPresidentExecutive CommitteeBrenda Hudson, PresidentGisèle Pereira, Vice PresidentJan Robinson, TreasurerLouise Bleau, Member-at-Largecollaborative effort with the occupational therapists.This year marked the second annual onsite Directororientation, as well as a meeting with the Registrars atThe Alliance office. Both sessions were well receivedand will continue on an annual basis.The Alliance depends on the numerous volunteerswho assist in the creation of examination items andstations, set passing scores, and participate oncommittees for our numerous projects. Thank you,thank you, thank you.I also thank The Alliance staff - Barb, Becky, Laura,Paula, Tracy, Sara and Shana - for their commitmentto the organization. And a warm welcome to ournewest staff member, Erin Gollaher. TabasomEftekari/Director of Credentialing and CorporateServices and Alison Cooper/Director of Examinationsare commended for ensuring smooth operations.As we go forward, we remain dedicated to our role insupporting our members’ public interest mandatesthrough our many activities.Joseph VibertChief Executive OfficerThe Alliance StaffBecky Chamula, Credentialing OfficerAlison Cooper, Director of ExaminationsTabasom Eftekari, Director of Credentialing & Corporate ServicesLaura Ferguson, Coordinator of Exam AdministrationBarb Gawlik, Credentialing OfficerErin Gollaher, ReceptionistTracy Hovey, Administrative OfficerShana Ionica, Client Services CoordinatorSara Reguly, Exam ClerkPaula Pregent, Executive Assistant/CommunicationsCoordinatorJoseph Vibert, Chief Executive Officer3Canadian Alliance of Physiotherapy Regulators/Alliance canadienne des organismes de réglementation de la physiothérapie Annual Report 2008


THE CANADIAN ALLIANCE OF PHYSIOTHERAPYREGULATORSFINANCIAL STATEMENTSDECEMBER 31, 2008


C H A R T E R E D A C C O U N T A N T SAUDITORS' REPORTTo the Members,The Canadian Alliance of Physiotherapy Regulators:We have audited the statement of financial position of The Canadian Alliance of PhysiotherapyRegulators as at December 31, 2008 and the statements of changes in net assets, operations and cashflows for the year then ended. These financial statements are the responsibility of The Alliance'smanagement. Our responsibility is to express an opinion on these financial statements based on ouraudit.We conducted our audit in accordance with Canadian generally accepted auditing standards. Thosestandards require that we plan and perform an audit to obtain reasonable assurance whether the financialstatements are free of material misstatement. An audit includes examining, on a test basis, evidencesupporting the amounts and disclosures in the financial statements. An audit also includes assessing theaccounting principles used and significant estimates made by management, as well as evaluating theoverall financial statement presentation.In our opinion, these financial statements present fairly, in all material respects, the financial position ofThe Alliance as at December 31, 2008 and the results of its operations and its cash flows for the yearthen ended in accordance with Canadian generally accepted accounting principles.Cowperthwaite MehtaChartered AccountantsLicensed Public AccountantsFebruary 27, 2009Toronto, Ontario187 Gerrard Street East Toronto Canada M5A 2E5 Telephone 416/323-3200 Facsimile 416/323-9637


THE CANADIAN ALLIANCE OF PHYSIOTHERAPY REGULATORSSTATEMENT OF CHANGES IN NET ASSETSFOR THE YEAR ENDED DECEMBER 31, 20082008 2007Invested in Contingency Evaluation Total Totalcapital assets reserve & Research Unrestricted(note 9) (note 9)Balance, beginning of year $ 83,530 $ 793,358 $ 100,000 $ 420,045 $ 1,396,933 $ 1,087,841Investment market value adjustment (note 3) (9,159)Excess of revenue over expenses 212,439 212,439 318,251Purchase of capital assets 107,769 (107,769)Amortization (60,941) 60,941Appropriations 184,045 (184,045)Balance, end of year $ 130,358 $ 977,403 $ 100,000 $ 401,611 $ 1,609,372 $ 1,396,933see accompanying notesPage 4


THE CANADIAN ALLIANCE OF PHYSIOTHERAPY REGULATORSSTATEMENT OF OPERATIONSFOR THE YEAR ENDED DECEMBER 31, 20082008 2007REVENUEExamination fees $ 1,587,258 $ 1,514,265Credentialing fees 317,175 311,623Registrant levies 254,338 248,640Prior Learning Assessment and Recognition ("PLAR") fees 172,810 140,880Investment income 57,978 97,014HRSDC (note 8) 57,706 65,438Other 38,339 27,909Member fees 4,488 4,5802,490,092 2,410,349EXPENSESSalaries and benefits 752,257 654,661Clinical examination 698,395 654,857Administration and office 135,555 96,068Occupancy 105,107 92,187Written examination 104,858 96,008Credentialing expenses 91,391 41,612HRSDC (note 8) 57,706 65,438Bank charges 47,621 40,256Exam quality and research 42,987 65,550General meetings 37,563 50,115Staff travel and development 36,089 23,461Special projects 30,347 60,716Accounting and audit 18,323 22,691Executive committee 13,409 18,350Membership fees 13,292 13,366Legal fees 9,630 13,411PLAR expenses 8,117 6,260Credentialing program quality and research 6,781 23,447Translation 6,220 11,337Communication 1,064 2,401Amortization 60,941 39,9062,277,653 2,092,098EXCESS OF REVENUE OVER EXPENSES FOR THE YEAR $ 212,439 $ 318,251see accompanying notesPage 5


THE CANADIAN ALLIANCE OF PHYSIOTHERAPY REGULATORSSTATEMENT OF CASH FLOWSFOR THE YEAR ENDED DECEMBER 31, 20082008 2007CASH INFLOW (OUTFLOWS)OPERATING ACTIVITIESExcess of revenue over expenses for the year $ 212,439 $ 318,251Non-cash itemsInvestment market value adjustment (note 3) (9,159)Amortization 60,941 39,906Net change in non-cash working capital items (below) 250,054 164,281Cash provided from operations 523,434 513,279FINANCING ACTIVITIESBank indebtedness (13,973)Cash used in financing activities (13,973)INVESTING ACTIVITIESCapital assets purchased (107,769) (3,917)Increase in marketable securities (340,716) (397,024)Cash used in investment activities (448,485) (400,941)NET CASH ACTIVITY FOR THE YEAR 74,949 98,365CASH, BEGINNING OF YEAR 98,365 NILCASH, END OF YEAR $ 173,314 $ 98,365Net change in non-cash working capital items:Accounts receivable $ (29,733) $ 98,367Prepaid expenses (4,936) (10,060)Accounts payable 6,385 26,777Deferred revenue 278,338 49,197$ 250,054 $ 164,281see accompanying notesPage 6


THE CANADIAN ALLIANCE OF PHYSIOTHERAPY REGULATORSNOTES TO THE FINANCIAL STATEMENTSDECEMBER 31, 20081. THE ALLIANCEThe Canadian Alliance of Physiotherapy Regulators ("The Alliance") is a federation representing theprovincial physiotherapy regulatory colleges to facilitate the sharing of information and to buildconsensus on national regulatory issues in order to assist member regulators in fulfilling theirmandate of protecting the public interest. The Alliance administers the Physiotherapy CompetencyExamination and Credentialing Program and undertakes related research, development,implementation, evaluation and improvement.The Alliance was incorporated by letter patent under the Canada Business Corporations Act on April9, 1992 as a not-for-profit organization incorporated and, as such, is generally exempt from incometaxes in Canada under section 149(1)(l) of the Income Tax Act.2. SIGNIFICANT ACCOUNTING POLICIESThe Alliance follows accounting principles generally accepted in Canada for not-for-profitorganizations in preparing its financial statements. The significant accounting policies used are asfollows:Revenue recognitionThe Alliance follows the deferral method of accounting for contributions. Contributions arerecognized as revenue when received or receivable if the amount to be received can be reasonablyestimated and collection is reasonably assured.Registrant levies are recognized as revenue in the year to which they relate. Examination fees arerecognized as revenue in the period the exams are held. Credentialing fees are recognized asrevenue in the year they are received.The change in the fair value of the marketable securities held-for-trading for the year is included ininvestment income in the statement of operations.Grants and other amounts received for purposes specified by the contributor are recognized asrevenue as the related expenses are incurred. Unspent revenue at the end of the year is reportedas deferred grant revenue.Capital assetsCapital assets are recorded at cost in the year of acquisition. The cost of the assets is amortizedover their estimated useful lives, as follows:Furniture and fixturesComputer equipment purchased after 2006Computer equipment purchased before 2007Web site developmentLeasehold improvementsstraight line over 5 yearsstraight line over 3 yearsstraight line over 5 yearsstraight line over 5 yearsstraight line over 5 years, or over theremaining term of the lease, if less.Page 7


THE CANADIAN ALLIANCE OF PHYSIOTHERAPY REGULATORSNOTES TO THE FINANCIAL STATEMENTSDECEMBER 31, 2008Marketable securities held for tradingThe Alliance's marketable securities are classified as held for trading. They are recorded at fairmarket value and unrealized gains and losses are recorded in income.Use of estimatesThe preparation of the financial statements in conformity with Canadian generally acceptedaccounting principles requires management to make estimates and assumptions that affect thereported amounts of assets and liabilities at the date of the financial statements and the reportedamounts of revenue and expenses during the reporting period. An example of an estimate is theuseful life of capital assets.By their nature, these estimates are subject to measurement uncertainty and the effect on thefinancial statements of changes in such estimates in future periods could be significant.3. CHANGE IN ACCOUNTING POLICYThe Alliance adopted the provisions of CICA Handbook Sections 3855, Financial Instruments -Recognition and Measurement, and 1530, Comprehensive Income, on January 1, 2007. Theseprovisions address the classification, recognition and measurement of financial instruments in thefinancial statements. The Alliance has designated their investments as held for trading. As a resultof adopting these new standards prospectively, The Alliance recorded a non-cash decrease in thecarrying value of investments held for trading and net assets of $9,159 as at January 1, 2007.4. FINANCIAL INSTRUMENTSThe Alliance's financial instruments consist of cash, marketable securities, accounts receivable,accounts payable and accrued liabilities. The fair value of the marketable securities isapproximately equal to their quoted market value. The fair value of the other financial instrumentsapproximates their carrying value given their short-term maturity.Unless otherwise noted, it is management's opinion that The Alliance is not exposed to significantcredit or interest rate risk arising from these financial instruments.5. CASH/BANK INDEBTEDNESSCash is composed of:2008 2007Bank deposits $ 172,276 $ 46,018Cash on hand at ScotiaMcLeod 738 52,047Petty cash 300 300$ 173,314 $ 98,365Page 8

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