2017 Annual Report - physiotherapyalberta.ca · David Magee Melissa Merritt Julie Moylan Barbara...

2017 Annual ReportPhysiotherapy Alberta - College + Association

Covering period of January 1, 2017 to December 31, 2017 except Financial Statements (year end September 30, 2017).

ContentsPresident + Registrar’s Message ............................ 2

Public Member Message ........................................... 3

About Physiotherapy ................................................ 4

About the Organization ........................................... 5

Key Achievements ..................................................... 6

Other Professional Activities ................................... 7

Member Statistics ..................................................... 8

Profile of Physiotherapy Profession .......................... 10

Continuing Competence Program ........................... 12

Complaints and Discipline ........................................ 13

Financial Statements

Auditor’s Report ........................................................ 14

Statement of Financial Position ................................ 15

Statement of Operations ......................................... 16

Statement of Changes in Net Assets ...................... 17

Statement of Cash Flows .......................................... 18

Notes to Financial Statements ............................... 19

Annual Report

Council as of December 31, 2017Simon Cooke, PresidentSimone Hunter, Vice-PresidentSharon Sproule, Public MemberDennis Horrigan, Public MemberKarin Eldred, Member at largeTress Gibson, Member at largeShaun Macauley, Member at largeBryce Rudland, Member at large

Staff Members as of December 31, 2017Registrar: Jody ProharDeputy Registrar: Joyce VogelgesangAccounting/Hearings Director: Jane McKenzieAdministrative Support: Haylee O’Reilly, Jamie MutreyCommunications: Alison BairdCompetence: Audrey LoweConduct: Moyra McAllisterCorporate Services: Alana KohlmanPolicy and Practice: Leanne LorangerProfessional Practice: Nancy LittkeRegistration: Lori Auld

Committees as of December 31, 2017Competence Committee

Nurudeen Amusat Rafeeq AnsariShelley Holitski Jennifer HorneKelly Stark

Registration Committee

Stephen KeatingThierry LamvoheeNicole Lavoie

Conduct Committee (complaint reviews and hearing tribunal)

Each Hearing Tribunal and Complaint Review Committee is appointed by the Hearings Director and comprised of two or more members from the following membership list:Mark HallJanelle Van HeerenDavid MageeMelissa MerrittJulie MoylanBarbara NortonJo-Anne OgleAmarjeet SainiBob Sydenham

Physiotherapy Alberta - College + Association | Annual Report 2017

2017 was a year of transitions for Physiotherapy Alberta – College + Association. We bid farewell to our long serving Registrar/Executive Director, Dianne Millette. Dianne served with the College from 2005-2017 where her dedication was clearly displayed in all that she accomplished in the role, both for our profession and those we serve. Joyce Vogelgesang served as Interim Registrar/Executive Director from April-November until the new Registrar/Executive Director, Jody Prohar joined Physiotherapy Alberta. The high functioning of the organization during this transition period speaks volumes to the Council and Staff that work tirelessly to ensure that we continue to fulfill our mandate and meet the needs of our members.

This year has also been one of starting down the road of a new strategic plan: “Vision 2021.” The plan identifies strategies to meet our goals that are multi-year focused. New Standards of Practice were implemented this year. The development of these Standards was an Alberta-led, Canada-wide collaborative effort to reflect current and future practice trends which directs physiotherapists to provide quality care.

Albertans deserve the best health and, therefore, the best health care. As contributors to the health system, physiotherapists have a key role in improving the function, mobility, and quality of life of Albertans. Physiotherapy Alberta has an important role in serving the public interest by supporting physiotherapists in their practice.

Enjoy our 2017 Annual Report. We look forward to continuing our engagement with physiotherapists and all stakeholders.

President + Registrar’s Message

Jody Prohar, Registrar Simon Cooke, President

“As contributors to the health system,

physiotherapists have a key role in improving the function, mobility,

and quality of life of Albertans.”

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It is a privilege and honor to be appointed as a Public Member to the Council of Physiotherapy Alberta - College + Association as of May 2017.

In the short time I have been on the Council, I have sat on a hearing tribunal as well as three Council meetings. The staff and Council are very professional in execution of their duties. They have a true commitment to serving and educating their membership, work in co-operation with the Health Services departments, and receptive to my ideas and feedback as I represent the general public.

It is very impressive how much emphasis is placed on feedback from the members. From this, education needs are identified as well as development of courses, use of new technology, and the direction Physiotherapy Alberta should take in the future.

Due to a shoulder ailment, I had the opportunity to book a few physiotherapy appointments. I was treated most professionally and went through a series of exercises and adjustments that resolved the problem. It was great to experience treatment from a physiotherapist so that I can relate to their responsibilities and care for the patients. I can honestly say that physiotherapists make Albertans feel better, safe, and are in great hands.

During the upcoming year I am focused on increasing my overall knowledge of the profession.

Public Members are volunteers appointed by the government to assist Colleges in carrying out their mandate to govern the profession in a manner that protects and serves the public interest. I am committed to this and will do my utmost to fulfill my responsibilities during my term.

Public Member’s Message

Dennis Horrigan, Public Member

“I can honestly say that physiotherapists

make Albertans feel better, safe, and are

in great hands.”

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About the Physiotherapy Profession

Physiotherapy is performed by physiotherapists. Physiotherapists are experts in physical function, movement and mobility. They have advanced knowledge of how the human body moves and what stops it moving. Physiotherapists help to restore, maintain, and maximize optimal function and quality of life.

Physiotherapists:

• Assess, diagnose and treat physical symptoms and limited movement caused by injury, aging, disability, or medical condition.

• Help patients understand what’s causing their condition.

• Work with patients to restore, maintain and maximize movement, flexibility and physical independence.

• Develop customized treatment plans.

• Teach patients how to reduce pain and manage chronic symptoms.

• Teach patients how to stay well, avoid future injury and achieve the best quality of life they can.

Physiotherapists use individualized therapeutic exercise, manual techniques and a range of modalities in their practice.

Protected titles

• Physical Therapist

• Physiotherapist

• Physical Therapist Intern

• Physiotherapist Intern

• P.T.

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About the OrganizationPhysiotherapy Alberta - College + Association regulates physiotherapy practice in Alberta. Through effective regulation and leadership we ensure the physiotherapists we register (i.e., our members) are qualified to practice and have the appropriate training, education and skills to provide competent, ethical and professional physiotherapy care to Albertans.

Protect the public interest

Our mandate, first and foremost, is to protect the public interest. The public places the utmost trust in health-care providers. Patients and families expect safe, effective, quality care. We share those expectations and work to ensure the right systems and processes are in place to support quality physiotherapy service delivery. We:

• Set and enforce practice and professional standards.

• License only qualified and competent physiotherapists.

• Administer a Continuing Competence Program.

• Investigate public and patient concerns.

• Promote and advocate excellence in physiotherapy and patient care.

• Support member understanding of and adherence to their regulatory responsibilities.

Leadership and direction to the profession

We provide leadership and direction to the profession and promote excellence in practice, education and research to improve the health and mobility of Albertans. We:

• Offer professional development opportunities; collaborating with partners such as academic institutions.

• Promote the value of the profession through marketing and public relations activities.

• Support the profession by providing advice and practice resources.

Governing board

Our governing board (Council) is made up of:

• Six physiotherapists elected by peers.

• Two government-appointed public members who provide valuable and insightful public input and perspective into Council’s policy and decision-making processes.

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Council’s role, in collaboration with staff, is to:

• Fulfill our mandate to serve and protect Albertans by regulating the profession within the legal framework.

• Lead and guide the profession through policy, standard and guideline development.

Our regulatory authority

We receive our regulatory authority from Alberta’s Health Professions Act (HPA) and the Physical Therapists Profession Regulation (PTPR).


Key Achievements

Stakeholder communication and awareness• Added two new Physiotherapy Works documents on

cardiac and vestibular rehabilitation. These documents are a series of evidence-based briefings used to demonstrate the effectiveness of physiotherapy to patients, other health-care practitioners and policy makers.

• Attended the Alberta Medical Students Conference and Retreat (AMSCAR) to inform medical students about Physiotherapy Alberta, physiotherapy, and how their future patients can benefit from and access physiotherapy.

• Celebrated National Physiotherapy Month in May by encouraging members to enter our contest to receive free registration to our fall conference. Members watched and shared our Born to Move videos to enter.

Competent practice and public safety• Began work on a three-year plan to update the

Continuing Competence Program based on the principle of supporting healthy practice that includes a menu approach for implementation.

• Worked with various national physiotherapy colleges across the country to create new, universal Standards of Practice that were put into effect early 2017.

• Worked with members and various national physiotherapy colleges across the country to create a new Code of Ethical Conduct that was put into effect April 18, 2017.

• Updated the Jurisprudence exam based on the 2017 Standards of Practice.

Collaboration and partnerships• Gained or continued membership in:

• Workers’ Compensation Board Physical Therapy Advisory Committee

• Federation of Regulated Health Professionals and various sub-committees

• Grant MacEwan University and Norquest College Therapist Assistant Advisory Committee

• Canadian Alliance of Physiotherapy Regulators

Grants• Continued the Clinical Research Innovation Fund, a

research grant made possible through a partnership between TD Insurance Meloche Monnex, Physiotherapy Alberta, and the University of Alberta’s Department of Physical Therapy. Funds are available to support clinically relevant research by clinicians within the physiotherapy community.

• Continued work on the online networking platform for Internationally Educated Physiotherapists and others via ignitephysio.ca.

Registration and licensing• Signed a Memorandum of Understanding to

help facilitate cross-border physiotherapy with physiotherapy regulators from across Canada.

• Worked with national physiotherapy colleges across the country to harmonize the good character and reputation registration requirements and processes.

• Launched the Physiotherapist Knowledge Self-Assessment, an online tool for internationally-educated physiotherapists who wish to evaluate their basic physiotherapy knowledge compared to Canadian expectations and form part of their decision-making when considering a career in Canada.

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Other Professional Activities

Born to Move• Created a new, winter-themed Born to Move video

featuring four-time world figure skating champion Kurt Browning as well as various Albertans who worked with a physiotherapist to get back to active living. This year’s Born to Move videos were also broken into stories and shortened into television and online commercials.

Continuing professional development• Organized our annual conference where about 150

physiotherapists met in Kananaskis. Rebranded as Connect + Learn, attendees discussed the latest evidence and had the opportunity to network with both local and international colleagues.

• Created a Chronic Pain Toolkit intended to provide information to physiotherapists who do not often treat people with chronic pain, as physiotherapists have a key role to play in the non-pharmacological management of pain.

• Created new resource documents to assist members in their practice including the Social Media Resource Guide and the Infection Prevention and Control Resource Guide.

• Continued with the Awards Program where two members on the General Register are nominated for awards regarding their contribution to the profession through research or excellence in practice. One award is also available to a physiotherapy student from the University of Alberta for leadership skills. This year two awards were given – one to a student and one to a member.

• Continued to administer Financial Opportunities for members on the General Register who exemplify knowledge translation and lifelong learning.

• Continued offering live and recorded webinars to members on various topics.

• Created a Career and Work Health section on our website for members that includes resources on reducing burnout among physiotherapists, taking action against co-worker abuse (Things Need to Change, created in partnership with four other health-care regulatory colleges), and the new Career Compass - a series of articles, interviews and videos to help inform and inspire members to take on leadership and non-traditional roles. These resources are intended to help support physiotherapists in delivering high-quality and safe patient care.

Sponsorships• Sponsored Physio Moves Canada, a project that

looks at the future of the physiotherapy profession by interviewing and capturing firsthand experiences of physiotherapists, physiotherapist assistants, and patients across the country. These experiences will be translated to research and a documentary.


Member Statistics

Table 1: Regulated members as of December 31

2017 2016

General Register 2,683 2,606

Provisional Register 144 159

Total 2,827 2,765

Table 2: Changes to regulated member registers in 2017

New and returning members

Coming from another Canadian jurisdiction (see Table 4) 29

Canadian-educated (see Table 5) 96

Internationally-educated (see Table 8) 79

Reinstatements 50

Total 254

Removed from registers

Cancellation for failure to renew 18

Career change 1

Conditions not met 21

On leave 50

Other/unknown reason 0

Relocating 54

Retirement 47

Deceased 1

Total 192

Table 3: Applications denied, restricted or incomplete

Deferred 0

Restricted 0

Incomplete as of December 31, 2017 27

Registration reviews by Council in 2017

0

Table 4: Canadian jurisdiction where members registered previously

2017 2016

British Columbia 8 9

Manitoba 3 2

New Brunswick 0 4

Newfoundland 1 0

Nova Scotia 3 2

Ontario 9 13

Northwest Territories 1 0

Quebec 1 5

Saskatchewan 3 8

Total 29 43

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Table 5: Canadian-educated members by province of education

2017 2016

Alberta 80 75

British Columbia 1 1

Manitoba 0 3

Nova Scotia 3 3

Ontario 5 2

Quebec 2 0

Saskatchewan 5 5

Total 96 89

Table 8: Internationally-educated members by country of education

2017 2016

Australia 4 2

Brazil 1 1

China 1 0

India 49 50

Iran 2 0

Ireland 2 2

Kuwait 0 1

Netherlands 0 2

Nigeria 4 1

Pakistan 0 3

Philppines 5 4

Portugal 0 1

Scotland 2 1

South Africa 3 0

United Kingdom 4 2

United States 2 1

Total 79 71

Table 6: Members on the Courtesy Register in 2017

Number Average # of days

Visiting clinician 2 74

Visiting instructor 16 8

Visiting learner 25 10

Total 43

Table 7: Non-regulated members as of December 31

Alumni Member Register 28

Physiotherapy Student Register 73

Total 101

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Profile of Physiotherapy Profession in Alberta

Age and gender of physiotherapists

Total Female Male

# % # % # %

0 - 34 years 854 30 621 73 233 27

35 - 49 years 1,272 45 846 67 426 33

50+ years 701 25 573 82 128 18

Total 2,827 100 2,040 72 787 28

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By practice focus

2017 2016

Clinical: cardiovascular and respiratory system 36 38

Clinical: more than one system 1,074 1,017

Clinical: musculoskeletal system 1,316 1,256

Clinical: neurological system 147 140

Clinical: skin and related structures 9 11

Non-clinical 170 170

Unknown or not applicable 75 133

Association/government 46

Community health centre 168

General hospital 664

Home care 100

Industry/manufacturing/commercial 9

Mental health facility 12

Post-secondary education/institution 48

Private practice 1,480

Rehabilitation hospital/facility 84

Residential care facility 112

School or school board 40

Unknown, not applicable or other 64

Where physiotherapists are working

By health zoneBased on employee and personal information

By practice setting

Not practicing in Alberta

Zone 5North

Zone 4Edmonton

Zone 3Central

Zone 2Calgary

Zone 1South

162 1,052

244 1,210

133 26

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Continuing Competence ProgramUnder the Health Professions Act, participation in the Continuing Competence Program is mandatory for members on the General Register and a requirement for practice permit renewal, regardless of practice area, role or experience.

The Continuing Competence Program is comprised of three components: competence development, competence assessment and practice visits. Practice visits have not been developed and, therefore, are not part of this report.

Competence developmentReflective Practice Review (RPR)Launched: April 2012Participation requirement: Ongoing annual activityDescription: A cognitive educational strategy intended to result in meaningful changes in one or more of the following: individual competence, patient care, or physiotherapy/health services. It encourages reflective judgment and critical thinking about professional competencies and practice. Members on the General Register are required annually to maintain an essential competency self-assessment and complete a patient care reflection (clinicians only), learning planner and tracker, and to report on reflective practice activities and learning outcomes at renewal.

2017 RPR activities:• Conducted two RPR records audits (A, B)• Approved revisions and additions to RPR audit

procedures• Developed a new RPR form - Project Participation

Learning Record • Evaluated the 2017 RPR audit process and results

Outcomes

Table 1: Overall RPR Results (n=149)

Initial Review

Final Rating

Requirements met - satisfactory rating

129 (86%) 148 (99%)

Requirements not met - unsatisfactory rating

19 (13%) 1 (1%)

Requirements not met 1 (1%) 0 (0%)

Total 149 149

Competence assessmentJurisprudence moduleLaunched: 2011Participation requirement: Within six months of registration and every five years thereafter or when new Standards of Practice are introduced.Description: An online exam designed to assess knowledge of physiotherapy legislation, standards and other legislation that impacts practice.

Outcomes• 2,795 members were required to complete the module

in 2017.• Successful completion first attempt – 2,774• Successful completion second attempt – 15• 6 granted an extension until 2018.

New initiatives1. Conducted a member survey on the impacts of the

Continuing Competence Program participation.2. Began work on a three-year plan to redesign the

Continuing Competence Program based on the principle of supporting healthy practice that includes a menu approach for implementation.

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Complaints + DisciplineThe College is committed to high standards of professional conduct and competency. One way we protect Albertans and ensure safe, high-quality and competent physiotherapy care is by receiving, investigating, and administering concerns about our members’ conduct.

While our members are qualified and competent practitioners who practice within our standards and guidelines, occasionally complaints arise, often through misunderstanding and/or miscommunication between provider and patient.

Our complaints process

We take all concerns very seriously and investigate all formal (i.e., written) complaints in an objective and confidential manner. Our process is designed to ensure fairness to both the person making the allegation (the complainant) and the practitioner in question. During the investigation phase, we gather all information possible about the situation (e.g., interview the complainant, physiotherapist in question and others, and review patient charts, billing records and other relevant documentation). If at any time during the investigation, the physiotherapist in question is deemed a danger to the public, the Registrar will be informed and actions taken to ensure the public is protected.

After the investigation, a decision is made to refer the complaint for a hearing or dismiss it (often because of lack of or insufficient evidence). If dismissed, the complainant has 30 days to appeal.

The College of Physical Therapists of Alberta investigates and manages complaints about physiotherapists in accordance with the Health Professions Act. To be considered a formal complaint, which requires action, the complaint must be submitted in writing and signed.

The following data are based on formal complaint activity between January 1 and December 31, 2017.

Table 1: Number of complaints

Complaint files open on January 1, 2017 14

New complaints received (see Table 2) 22

Complaint files closed (see Table 3) 21

Total open as of December 31, 2017 15

Table 2: Nature of complaints received

Advertising 1

Billing Practice 1

Business Practice 1

Clinical Competence 3

Conflict Management 1

Failure to comply with requirements of the Competence Program

6

Management of Patient Care 8

Sexual Impropriety 1

Total 22

Table 3: Complaint files closed

Dismissed after investigation (no evidence)

5

Dismissed after investigation with recommendations

9

Resolved prior to investigation 6

Informal resolution 1

Referred to hearing 0

Total 21

HearingsThere were no hearings in 2017.

AppealsThere were three appeals in 2017.Complaints Director decision – decision upheldComplaints Director decision – decision not rendered as of December 31, 2017Appeal Panel of the Council – appealed to the Court of Appeal

Section 118 of the HPANo members were dealt with under Section 118 of the Health Professions Act.

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Financial Statements To the Members of

Physiotherapy Alberta - College + Association

Report on the Financial StatementsWe have audited the accompanying financial statements of Physiotherapy Alberta – College + Association, which comprise the statement of financial position as at September 30, 2017, and the statements of operations, changes in net assets and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information.

Management’s Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian accounting standards for not-for-profit organizations and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements 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 entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

OpinionIn our opinion, the financial statements present fairly, in all material respects, the financial position of Physiotherapy Alberta – College + Association as at September 30, 2017 and the results of its operations and its cash flows for the year then ended in accordance with Canadian accounting standards for not-for-profit organizations.

Independent Auditor’s Report

Edmonton, AlbertaJanuary 9, 2018

Chartered Accountants

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Statement of Financial PositionSeptember 30, 2017

2017 2016

ASSETS

CURRENT

Cash (Note 3) $ 1,290,528 $ 398,498

Investments (Note 4) 500,260 1,504,763

Accounts receivable (Note 5) 453 51,305

Prepaid expenses 91,989 65,112

1,883,230 2,019,678

RESTRICTED INVESTMENTS (Notes 4, 10) 1,374,605 1,329,984

PROPERTY AND EQUIPMENT (Note 6) 84,539 106,941

INTANGIBLE MANAGEMENT SYSTEM (Note 7) 514,874 494,000

$ 3,857,248 $ 3,950,603

LIABILITIES AND NET ASSETS

CURRENT

Accounts payable and accrued liabilities $ 252,060 $ 119,009

Deferred revenue (Note 8) 2,116,259 2,001,870

Deferred contributions related to government grants (Note 9) 0 59,433

2,368,319 2,180,312

NET ASSETS

Internally restricted for membership reserve (Note 10) 1,374,605 1,329,984

Invested in property and equipment 84,539 106,941

Unrestricted 29,785 333,366

1,488,929 1,770,291

$ 3,587,248 $ 3,950,603

COMMITMENTS (Note 11)

CONTINGENCY (Note 12)

Approved on behalf of Council:

Bryce RudlandCouncil Member

Simone HunterCouncil Member

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Statement of OperationsYear ended September 30, 2017

2017 2016

REVENUE

Membership fees (Note 13) $ 2,262,766 $ 2,140,318

MEMBERS’ SERVICES EXPENSES

Special projects 224,089 315,482

Conduct 124,461 98,854

Technology 107,178 81,618

Legal fees 79,007 46,612

Committees 75,478 39,938

Dues and membership fees 61,373 54,463

Bank and credit card fees 58,094 58,725

Professional fees 22,564 16,012

Records management 3,716 4,419

755,960 716,123

REVENUE BEFORE OPERATING EXPENSES 1,506,806 1,424,195

OPERATING EXPENSES

Salaries and employee benefits 1,068,514 977,680

Communications 399,746 365,144

Rent 133,115 131,487

Representation and travel 71,843 91,284

Amortization of intangible management system 63,314 54,949

Donations 43,262 5,850

Amortization of property and equipment 37,333 37,016

Office support 26,171 24,446

Salary replacement and honorariums (Note 15) 24,300 12,500

Office supplies 15,937 12,071

Gifts and recognition 8,578 7,118

Printing 7,370 28,638

1,899,483 1,748,183

LOSS FROM OPERATIONS (392,677) (323,988)

OTHER REVENUE (EXPENSES)

Government of Alberta grants 76,880 674,159

Investment income 73,861 87,014

Other income 71,508 186,226

Gain on disposal of investments 25,434 4,468

Loss on Disposal of investments 0 (2,433)

Unrealized (loss) gain on investments (24,622) 34,237

Investment fees (26,113) (27,157)

Special projects related to government grants (Note 14) (85,633) (672,118)

111,315 284,396

REVENUE UNDER EXPENSES $ (281,362) $ (39,592)

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Statement of Changes in Net AssetsYear ended September 30, 2017

Internally restricted for membership

reserve

Invested in property and

equipment Unrestricted 2017 2016

NET ASSETS AT THE BEGINNING OF THE YEAR $ 1,329,984 $ 106,941 $ 333,366 $ 1,770,291 $ 1,809,883

Purchase of property and equipment 0 14,931 (14,931) 0 0

Revenue over (under) expenses 44,621 (37,333) (288,650) (281,362) (39,592)

NET ASSETS AT THE END OF THE YEAR $ 1,374,605 $ 84,539 $ 29,785 $ 1,488,929 $ 1,770,291

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Statement of Cash FlowsYear ended September 30, 2017

2017 2016

OPERATING ACTIVITIES

Revenue under expenses $ (281,362) $ (39,592)

Items not affecting cash:

Amortization of property and equipment 37,333 37,016

Amortization of intangible management system 63,314 54,949

Loss on disposal of equipment 0 2,433

Gain on disposal of investments (25,434) (4,468)

Unrealized loss (gain) on investments 24,622 (34,237)

(181,527) 16,101

Changes in non-cash working capital:

Accounts receivable 50,852 (9,601)

Prepaid expenses (26,877) (807)

Accounts payable and accrued liabilities 133,051 (111,176)

Deferred revenue 114,389 105,354

Deferred contributions related to government grants (59,433) (544,574)

211,982 (560,804)

30,455 (544,703)

INVESTING ACTIVITIES

Purchase of property and equipment (14,931) (28,353)

Purchase of intangible management system (84,188) (387,594)

Net change in investments (42,824) 441,226

(141,943) 25,279

DECREASE IN CASH (111,488) (519,424)

Cash - beginning of year 1,903,289 2,422,713

CASH - END OF YEAR $ 1,791,801 $ 1,903,289

CASH CONSISTS OF

Cash $ 1,290,528 $ 398,498

Cash included in investments 501,273 1,504,791

$ 1,791,801 $ 1,903,289

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Notes to Financial Statements

1. NATURE OF OPERATIONS

Physiotherapy Alberta – College + Association was established pursuant to the Physical Therapy Profession Act of Alberta, A/R 298/95 and transitioned to the Health Professions Act Revised Status of Alberta, H7 on May 9, 2011. The College operates to regulate physiotherapists in the province that are licensed under the Health Professions Act. Operations are administered by a registrar and office staff and are governed by an elected council. Several standing committees carry out the business activities and programs, which include complaints, discipline and continuing competence. The College is a not-for-profit organization for income tax purposes and is not subject to income taxes. No dividends may be paid or assets distributed to members of the College.

2. SIGNIFICANT ACCOUNTING POLICIES

Basis of presentationThese financial statements have been prepared in accordance with Canadian accounting standards for not- for-profit

organizations.

Cash Cash is defined as cash on hand and cash on deposit, net of

cheques issued and outstanding at the reporting date.

Property and equipment Property and equipment are stated at cost less accumulated amortization. Property and equipment are amortized over their

estimated useful lives at the following rates and methods:

InvestmentsInvestments of marketable securities are carried at fair value. Unrealized gains or losses are reported on the statement of

operations.

Intangible management systemThe intangible management system developed by the College is a data management system stated at cost less accumulated amortization. The system is amortized over its estimated

useful life of 10 years on a straight-line basis.

Contributed servicesThe College receives a substantial amount of volunteer time and effort to carry out its activities. Due to the difficulty in determining the fair value of these contributed amounts, they have not been recognized in these financial statements.

LeasesLeases are classified as either capital or operating leases. A lease that transfers substantially all of the benefits and risks of ownership is classified as a capital lease; all other leases are accounted for as operating leases. At the inception of a capital lease, an asset and a payment obligation are recorded at an amount equal to the lesser of the present value of the minimum lease payments and the property’s fair market value. Assets under capital leases are amortized on a declining balance basis, over their estimated useful lives. Rental payments under operating leases are expensed as incurred.

Revenue recognition The College follows the deferral method of accounting for contributions. Contributions, including grants, are included in revenue in the year in which they are received or receivable, with the exception that contributions to fund a specific future period’s expenses are included in revenue in that later period.

Membership fees are recognized as revenue in the fiscal year in which membership services are provided and when collection is reasonably assured.

Deferred membership fees represent membership fees for the service period after the College’s fiscal year end.

Allocation of expensesThe College allocates salaries and benefits to special projects related to government grants based on specific staff time involved in the completion of the project.

Financial instrumentsFinancial instruments are recorded at fair value when acquired or issued. In subsequent periods, financial assets with actively traded markets are reported at fair value, with any unrealized gains and losses reported in income. All other financial instruments are reported at amortized cost and tested for impairment at each reporting date.

Use of estimates The preparation of financial statements, in conformity with Canadian accounting standards for not-for-profit organizations, requires management to make estimates and assumptions that affect the amounts reported in the financial statements. Significant estimates include providing for allowance for doubtful accounts, amortization, accrued liabilities and deferred contributions related to government grants. By their nature, these estimates are subject to measurement uncertainty and actual results could differ.

3. RESTRICTED CASH

Included in cash is $0 (2016--$59,433) restricted for use in accordance with the agreements related to the deferred contributions related to government grants described in Note 9.

Year ended September 30, 2017

Furniture and fixtures 20% Declining balance method

Leasehold improvements 20% Straight-line method

Computer equipment 30% Declining balance method

Computer software 50% Straight-line method

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4. INVESTMENTS

5. ACCOUNTS RECEIVABLE

Account receivable consists of the following:

During the year, the College recorded bad debts of $0 (2016--$9,413). This amount is included in conduct expenses.

6. PROPERTY AND EQUIPMENT

7. INTANGIBLE MANAGEMENT SYSTEM

8. DEFERRED REVENUE

Deferred revenue consists of:

9. DEFERRED CONTRIBUTIONS RELATED TO GOVERNMENT GRANTS

A portion of receipts received in the year are deferred to be recognized as revenue in future years as the related expenses are incurred. Deferred contributions consist of the following:

10. NET ASSETS

As a component of the College’s risk management strategy, a restricted membership reserve is maintained in the event the College incurs liabilities for decommissioning the organization or for other unexpected events such as extraordinary conduct costs.

Funds are allocated to the restricted membership reserve under the direction of council and may only be used by motion of council.

Reserve fund amounts are re-calculated on an annual basis to ensure that there are adequate funds available in keeping with the purpose of the fund. The College maintains these funds in an investment account (Note 4).

11. COMMITMENTS

The College leases equipment under long-term leases that expire at various times in the future. The College also leases the office space under a long-term lease that expires in October 2021. Future minimum lease payments are indicated below which include an estimate of the operational costs. The College is responsible for its share of any additional incremental operational costs.

12. CONTINGENCY

The College has been named as a defendant in two claims filed by a member. At this time the losses, if any, cannot be determined. Any gains or losses incurred will be recognized in the year they are incurred.

2017 2016

Cash $ 501,273 $ 1,504,791

Mutual funds 1,373,592 1,329,956

$ 1,874,865 $ 2,834,747

Investments are comprised of:

Unrestricted investments $ 500,260 $ 1,504,763

Restricted investments $ 1,374,605 $ 1,329,984

Cost Accumulated amortization

2017 Net book value

2016 Net book value

Furniture and fixtures $ 135,476 $ 86,162 $ 49,314 $ 54,910

Leasehold improvements 227,088 212,129 14,959 33,212

Computer equipment 53,063 32,797 20,266 18,088

Computer software 4,709 4,709 0 731

$ 420,336 $ 335,797 $ 84,539 $ 106,941

2017 2016

Membership fees $ 2,076,868 $ 2,001,870

Conference fees 39,391 0

$ 2,116,259 $ 2,001,870

2017 2016

Government of Alberta - Occupational Health and Safety - Blood and Body Fluid Program $ 0 $ 29,662

Government of Alberta - Foreign Qualification Recognition Online Networking 0 20,806

Government of Alberta - Burnout and Fatigue in the Workplace 0 8,965

$ 0 $ 59,433

2018 $ 139,069

2019 138,111

2020 131,693

2021 131,693

2022 10,974

$ 551,540

20

2017 2016

Accounts receivable $ 9,866 $ 60,718

Allowance for doubtful accounts (9,413) (9,413)

$ 453 $ 51,305

Cost Accumulated amortization

2017 Net book value

2016 Net book value

Fusion Data Management System $ 633,136 $ 118,262 $ 514,874 $ 494,000

13. MEMBERSHIP FEES

14. SPECIAL PROJECTS RELATED TO GOVERNMENT GRANTS

Included in special projects related to government grants are all costs associated with the project including direct costs and allocation of salaries for staff time involved in the project completion. The special projects include:

16. RELATED PARTY TRANSACTIONS

The College paid $24,300 (2016--$12,500) to council members for their attendance at various council meetings.

These transactions are in the normal course of operations and are measured at the exchange amount, which is the amount of consideration established and agreed to by the related parties.

16. FINANCIAL INSTRUMENTS

The College’s financial instruments consist of cash, accounts receivable, investments and accounts payable and accrued liabilities.

The College is exposed to the following risks through its financial instruments:

Credit riskCredit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. The College’s main credit risk relates to accounts receivable. The College’s accounts receivable are generally the result of services to its members.

The College’s members are numerous which reduces the concentration of credit risk. It is management’s opinion that there is no significant credit risk as of September 30, 2017.

Liquidity riskLiquidity risk arises from the possibility that the College might encounter difficulty in settling its debts or in meeting its obligations related to financial liabilities. In management’s opinion, this risk has been reduced due to the large cash and investment reserves kept on hand at September 30, 2017.

Currency riskCurrency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The College has cash and investments denominated in a foreign currency. Foreign exchange gains and losses are included in unrealized (loss) gain on investments in the statement of operations.

Interest rate riskInterest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The College is exposed to interest rate risk arising on its interest bearing assets. The College’s cash and investments include amounts held by financial institutions that earn interest at market rates. The College manages its risk by monitoring interest being earned on excess funds.

17. COMPARATIVE FIGURES

Certain amounts in the prior year’s financial statements have been reclassified for comparative purposes to conform with the presentation adopted in the current year’s financial statements.

2017 2016

Physiotherapists $ 2,251,438 $ 2,125,737

Penalty fees 11,328 14,581

$ 2,262,766 $ 2,140,318

2017 2016

IEPT

Developing Common Standards $ 6,291 $ 82,669

Bridging Program 787 353,746

Foreign Qualifications Recognition

Online Networking 38,000 55,537

Occupational Health and Safety

Blood and Body Fluid Program 30,155 150,278

Burnout and Fatigue 10,400 11,035

Awareness Program 0 18,853

$ 85,633 $ 672,118

2


Physiotherapy Alberta - College + Association Suite 300 Dorchester Building 10357 - 109 Street Edmonton, Alberta T5J 1N3

T: 780.438.0338 | 1.800.291.2782F: 780.436.1908 [email protected]

2017 Annual Report - physiotherapyalberta.ca · David Magee Melissa Merritt Julie Moylan Barbara...

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