2014 Annual Report
Our Mission
Our Values
The Alberta College of
Paramedics governs and
regulates the practice of
paramedicine in the
public interest.
While maintaining and enforcing
a Code of Ethics, the College
leaders and staff commit to
upholding the following values:
Our Vision
Excellence
The Alberta College of
Paramedics - a global leader
in the governance of the
paramedic profession.
Professionalism
Leadership
Integrity
Accountability
Table of Contents
2014 Council. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
College Committees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Message from the President . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Message from the Registrar/Executive Director. . . . . . . . . . . . . . . . . . . . . . 5
Message from the Public Member. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Educational Programs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Examinations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Practice. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Continuing Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Professional Conduct and Competency. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Communications. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Finance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Audited Financial Statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Alberta College of Paramedics • 2014 Annual Report
ii
2014 Council
Back row: Pete Helfrich (EMT-P), Stephen Tweed (EMT), Dusty Schlitter (EMR),
Tyler Douglas (EMR), Public Member Barry Cavanaugh
Front row: Public Member Ted Langford, Vice-President Ian McEwan (EMT-P),
President Sheldon Thunstrom (EMT-P), Treasurer Ian Burgess (EMT)
Missing: Richard Bergen (EMT), Enzo della Rocca (EMT)
2014 Councillors
ÎÎ President: Sheldon Thunstrom, EMT-P
ÎÎ Pete Helfrich, EMT-P
ÎÎ Vice-President: Ian McEwan, EMT-P
ÎÎ Dusty Schlitter, EMR
ÎÎ Treasurer: Ian Burgess, EMT
ÎÎ Stephen Tweed, EMT
ÎÎ Richard Bergen, EMT
ÎÎ Public Member: Barry Cavanaugh
ÎÎ Enzo della Rocca, EMT
ÎÎ Public Member: Ted Langford
ÎÎ Tyler Douglas, EMR
Alberta College of Paramedics • 2014 Annual Report
1
College Committees
2014 Registration Committee
ÎÎ Chair: Barry Straub
ÎÎ Luke Flowers
ÎÎ Vice-Chair: Dana Terry
ÎÎ Dennis Poulin
ÎÎ Past Vice-Chair: Jason Gabriel
ÎÎ Richard Santos
ÎÎ Jeff Wilbur
ÎÎ Steven Ward
ÎÎ Eric Vallee
ÎÎ Allison Gentry
ÎÎ Ronald Cory Annett
ÎÎ Scott Mullin
ÎÎ Bill McGregor
ÎÎ Rob Ritchie
2014 Continuing Education Committee
ÎÎ Chair: Genevieve Marshall
ÎÎ Phillip Tautchin
ÎÎ Past Chair: Len Stelmaschuk
ÎÎ Sergio Garofalo
ÎÎ Dale Bayliss
ÎÎ Greg Cruickshank
ÎÎ David Dufour
ÎÎ Amir Danishwar (as of August 2014)
ÎÎ Andy Wiebe
ÎÎ Leannea Simpkins (as of August 2014)
ÎÎ Kieran Moore
ÎÎ Melody Hall (until September 2014)
ÎÎ Gareth Hughes
ÎÎ Bethany Moore (until April 2014)
2014 Conduct and Competency Committee
Main committee
Hearing Tribunal members
ÎÎ Chair: Amber Bagan
ÎÎ Stan Berry
ÎÎ Jane Mitchell
ÎÎ Wesley Hayes
ÎÎ Charles Way
ÎÎ Scott Jamison
ÎÎ Joseph Zelmer
ÎÎ Sandra Marini
Public members
ÎÎ Rajan Minhas
ÎÎ Pedrom Nasiri
ÎÎ John Chapman
ÎÎ Darren Peterson
ÎÎ James Balmer
ÎÎ Fred Stegmeier
ÎÎ Christopher Williams
ÎÎ Joseph Zelmer
Alberta College of Paramedics • 2014 Annual Report
2
Message from the President
I am honoured to present the Annual Report for the Alberta College of Paramedics for the
fiscal year ending on December 31, 2014.
Council, regulatory and governance committees, and the Registrar/Executive Director and
his staff, with the contribution of hundreds of volunteers, have made real progress again this
year. We bring integrity and respect for the paramedic profession’s contributions to the health
system and public safety services.
Building national partnerships
The College has been active nationally, including contributions to the Paramedic Association
of Canada (PAC) and the Canadian Organization of Paramedic Regulators (COPR). The College
and its registered members are very involved with PAC’s national Steering Committee,
composed of over two dozen members.
As the Alberta Chapter of the national organization, the College benefits considerably from
its relationship with PAC. Among the programs and services PAC offers is professional liability
insurance, including protection of a practitioner’s personal and professional assets in the
event of a lawsuit or allegation of professional misconduct.
Ten working groups support the PAC Steering Committee. There are over 50 volunteers
involved in parallel working groups dealing with Emergency Medical Responders, enhanced
educational preparation, community paramedicine, high-fidelity simulation, Standards of
Practice and Code of Ethics, and Critical Care Paramedics.
Working toward self-regulation
The College continues to partner with Alberta Health in transitioning to the Paramedics
Profession Regulation under the Health Professions Act (HPA). This is a complex and
demanding process, and we reviewed successive drafts of the regulation in the fall and winter
of 2014.
We believe that the profession will be regulated under the HPA by the middle of 2015. This
will be a milestone for our profession.
Among the more important aspects of this transition is the adoption of provincial Standards
of Practice and a Code of Ethics. These have been further refined in the past year, and will be
forwarded again for consultation in early 2015.
Thank you to practitioners who completed their 120 educational credits, including the
mandatory module, in the 2013/14 registration cycle. Regulation under the HPA requires
all registered members to demonstrate a “continuing competence” approach to their
professional development throughout their careers. We encourage you to be a lifelong learner,
and to avail yourself of the many formal education activities endorsed by the College.
Alberta College of Paramedics • 2014 Annual Report
3
Paramedicine profession remains strong in Alberta
Despite the economic news, Alberta remains a vibrant and growing province. We continue to
see increasing numbers of practitioners from other provinces and countries applying for and
successfully registering in Alberta — now up to one-third of all applicants for registration. We
are fully committed to the inter-provincial labour mobility provisions of Canada’s Agreement
on Internal Trade.
The College’s Registrar/Executive Director, Tim Essington, EMT-P, Ph.D., and his staff and
subject-matter experts have had a particularly strong year. Council has been continually
updated on developments with educational programming, registration examinations,
registration, continuing education, and investigation and discipline. We certainly appreciate
having Tim leading our group of highly capable professionals.
Council and the Registrar/Executive Director rely on the contributions of registered members
to regulatory committees, examinations and working groups. My Council member colleagues
and I gratefully acknowledge all these volunteers, who contribute thousands of hours each
year away from their families, homes, employment and communities to move forward the
profession.
Registration fees to remain the same in 2015
The College is in a solid financial position, which is important for many reasons, including no
forecasted increase in registration fees in 2015. We have a strong and respectful relationship
with the Health Disciplines Board and Alberta Health, to which we are legally responsible. We
have first-rate governance policies and procedures, available on the College website.
Council receives specifically designed governance professional development sessions at
every meeting. Our relationships with registered members, employers, medical directors,
educational programs, provincial regulators and other stakeholders continue to mature and
grow.
My Council colleagues devote their initiative, time, and energy to important regulatory,
governance, and corporate decisions. We welcomed Dusty Schlitter and Tyler Douglas to
Council, and Barry Cavanaugh joined us as a new Public Member appointed by the Minister of
Health. We look forward to new Council members following the October 2015 Annual General
Meeting.
As I look to my last year as your President, my colleagues and I have every confidence in
our College and its members’ contributions to high-quality, safe, cost-effective and optimal
patient care in 2015.
Respectfully submitted,
Sheldon Thunstrom, EMT-P
President
Alberta College of Paramedics • 2014 Annual Report
4
Message from the Registrar/Executive Director
As the Registrar/Executive Director, I am responsible to Council for implementing the
Strategic Plan, which includes all of the College’s regulatory, corporate, and governance
responsibilities. My team and I support Council’s regulatory committees:
ÎÎ Registration
ÎÎ Continuing Education
ÎÎ Conduct and Competency
Council has three accountable governance committees:
ÎÎ Governance and Nominations
ÎÎ Finance, Risk Management and Audit
ÎÎ Registrar Performance Appraisal
A year of accomplishments
As you will note in this report, there were many accomplishments in 2014, including the
following:
ÎÎ Significant advances in educational program advancement and delivery, particularly the
early stages of enhancements to Emergency Medical Responder education.
ÎÎ An ambitious project to redevelop entry-to-practice practical examinations.
ÎÎ Refinement of registration policies and procedures, especially dealing with interprovincial labour mobility applicants and applicants with substantially equivalent
competencies (e.g., with foreign credentials).
ÎÎ Rollout of a comprehensive program for regulated members to obtain their continuing
education credits — a cornerstone of health professional legislation.
ÎÎ Updating of policies and procedures relating to conduct and competency (investigation
and discipline).
As the Registrar/Executive Director, I
am the “sole employee” accountable to
Council under the College’s well established
governance model; yet, I lead a highly
talented group of paramedic professionals,
administrators, subject-matter experts,
legal counsel and others. The College and
our profession are particularly indebted
to the dozens of volunteers who selflessly
contribute their time, energy and
competencies to assist the College in all
aspects, especially regulation.
Alberta College of Paramedics • 2014 Annual Report
The College and our profession
are particularly indebted to
the dozens of volunteers who
selflessly contribute their time,
energy and competencies to
assist the College in all aspects,
especially regulation.
5
In addition to managing the College’s operations, my role is to consult and network with
stakeholders who shape the profession’s future, including the following:
ÎÎ Alberta Health and the Health Disciplines Board
ÎÎ Alberta Enterprise and Advanced Education
ÎÎ Alberta Health Services, including contracted ambulance operators
ÎÎ Industry-based employers
ÎÎ Fire departments
ÎÎ Medical directors
ÎÎ Educators and researchers
ÎÎ Occupational Health and Safety
ÎÎ Registrars of health professional regulatory colleges
ÎÎ Many others
Leading the profession
Our team has devoted much time and many resources to leading the profession on a national
level as the Alberta Chapter of PAC. All regulated members of the College are in turn full
members of PAC.
The Registrar/Executive Director and Deputy Registrar have worked with PAC’s President and
Executive Director and a Steering Committee of over 30 influential opinion leaders across the
country to redevelop the National Occupational Competency Profile initiative. We anticipate
that in 2015, new occupational competency profiles will be in place for the following:
ÎÎ Emergency Medical Responders
ÎÎ Primary Care Paramedics (currently Emergency Medical Technicians)
ÎÎ Advanced Care Paramedics (currently Emergency Medical Technologists-Paramedics)
Our solid and long-term partnership with PAC was central in the development and
implementation in late 2014 of a national personal and portable professional liability
insurance program, which complements the enabling provisions in the Paramedics Profession
Regulation under the HPA.
All of our activities in 2014 were in support of a long sought-after goal, regulation under
the HPA. We are finally very close, with a consultation underway in early 2015. Registered
members’ and stakeholders’ comments and input will be sought as part of an overall
communications plan.
My team and I look forward to 2015 with much anticipation.
Respectfully submitted,
Tim Essington, EMT-P, Ph.D.
Registrar/Executive Director
Alberta College of Paramedics • 2014 Annual Report
6
Message from the Public Member
Public members are accountable to the Minister of Health and Wellness, and actively
participate in the governing Council of the College along with elected practitioner colleagues.
We equally share our views and personal experience, and contribute to the full range of
planning and business decisions made by the organization.
A number of important matters were pursued with vigour and diligence in 2014. Some of the
significant initiatives effectively addressed by the College this past year include the following:
ÎÎ The College’s proactive approach in working with key officials from the Alberta Health
ministry has helped to further advance the profession’s transition to the HPA. These
officials, as well as related medical directors and other associated stakeholders, are to
be acknowledged and thanked for their assistance.
ÎÎ In 2014, the College more formally pursued paramedicine initiatives nationally.
Collaboration with national and other provincial organizations will lead to established
nationwide standards and practices that will serve the profession well into the future.
ÎÎ Extra attention has been required by the College to work with employers and educational
institutions to help address problems in arranging the required practicums for students
enrolled in paramedicine training programs. This matter will require ongoing oversight.
ÎÎ As increased opportunities for the effective use of the College’s regulated practitioners
arise and established standards and competencies advance, it is important that
the profession’s ongoing continuing education requirements be well defined and
appropriately implemented. The College’s Continuing Education Committee and
administrative staff are actively strengthening ongoing learning procedures and
opportunities.
It is important to acknowledge the contributions of the elected Council members. They
are to be complimented for their hard work, passion, and commitment to the profession.
Juggling work responsibilities and family obligations to accommodate College business can be
challenging. Their dedication is appreciated.
The evolving dynamics of the health care system provincially and nationally continue to
present both challenges and opportunities. The Alberta College of Paramedics could not
manage in such times of change and transition without the involvement and support of the
College staff. Their knowledge, proactive approach and hard work are critical to meeting
the organization’s priorities, while they continue to competently carry out the day-to-day
business of the College. These efforts are recognized and highly valued.
The strong support known to exist for the paramedicine profession in Alberta is valuable as
the College continues to constructively manage its evolving role in service to the public and
the province.
Respectfully submitted,
Barry Cavanaugh
Public Member
Ted Langford
Public Member
Alberta College of Paramedics • 2014 Annual Report
7
Educational Programs
Since the inception of the Paramedicine Educational Program Standards in 2011, the Alberta
College of Paramedics has had the responsibility of approving and monitoring educational
programs for paramedics. Program approval processes ensure that Alberta educational
programs operate in compliance with both provincial and national educational best practices.
The following institutions and their approved sites can provide paramedicine education in
Alberta:
ÎÎ Keyano College
ÎÎ Lakeland College Emergency Training Centre
ÎÎ Medicine Hat College
ÎÎ NAIT
ÎÎ Northern Lakes College
ÎÎ Portage College
ÎÎ SAIT
ÎÎ A-1 Medical Training
ÎÎ Alberta Health and Safety Training Institute
ÎÎ Breath For Life Inc.
ÎÎ Emergency Services Academy Ltd.
ÎÎ Kinetic Medical
ÎÎ Professional Medical Associates
ÎÎ St. John Ambulance
Program approval activities for 2014
In 2014, the Alberta College of Paramedics undertook numerous educational activities.
These activities were guided by a strong sense of fiscal responsibility, educational institution
cooperation, and effective evaluation of students in the classroom and simulated and clinical
environments.
Activities included the following:
ÎÎ Review of the Paramedicine Educational Program Standards, policies and procedures
ÎÎ New EMR program redesign and licensing activities
ÎÎ Implementation of OH&S educational initiatives, which included the following:
• Standardized preparation of driving instructors
• Introduction of driving education within approved educational programs
• Development of mental health education framework
ÎÎ Development of an airway management policy framework for educational programs
Alberta College of Paramedics • 2014 Annual Report
8
The College has collaboratively worked with both its educational and governmental
stakeholders to access grant source funding and to resolve challenges to ensure the success of
educational activities.
Graduate and program information
All approved programs submitted annual reports to the College. These reports were
instrumental in helping the College identify important program and student data. Current
institutions and program data indicate that the current collective annual program graduates
for each of the discipline levels are the following:
ÎÎ 2,000 EMR graduates
ÎÎ 500 EMT graduates
Approximate yearly
graduates by program
ÎÎ 130 EMT-P graduates
2,000
The College noted with much interest that
programs also identified the following:
ÎÎ Educational programs are challenged
with gaining sufficient clinical
and practicum student placement
opportunities
ÎÎ Only two programs reported having
no capacity to offer additional
programming
500
130
EMR
EMT
EMT-P
ÎÎ Only one program had refused a request for additional programming
ÎÎ Three institutions had to cancel programs due to low enrolment
The College expects to continue its moves to strengthen paramedicine education and has
demonstrated that it is committed to changes that result in quality education that prepares
students, graduates, and practitioners for transition to the HPA.
The College expects to continue its moves to strengthen paramedicine
education and has demonstrated that it is committed to changes that
result in quality education that prepares students, graduates, and
practitioners for transition to the HPA.
Alberta College of Paramedics • 2014 Annual Report
9
Examinations
The Alberta College of Paramedics operates the Provincial Registration Examination
to assess graduates of College-approved paramedicine educational programs (or those
candidates deemed substantially equivalent) who seek registration as an Emergency
Medical Responder (EMR), Emergency Medical Technician (EMT)/Primary Care Paramedic
(PCP) or Emergency Medical Technologist-Paramedic (EMT-P)/Advanced Care Paramedic
(ACP) by testing candidates’ entry-to-practice competencies in paramedicine. Successful
candidates demonstrate the knowledge and skills required within their designation to provide
independent, safe, effective, and efficient patient care.
The Exam department has kept the focus of its initiatives on the HPA for improvement to the
exam. All eyes are on the following:
ÎÎ Best practices
ÎÎ Future clinical exam
ÎÎ Reporting improvements
ÎÎ Innovative testing
Exam quality-assurance teams have continued concentrated work efforts on the written and
practical exam delivery components. The number of practitioners volunteering to support
exam projects — not only as examiner faculty, but also as exam developers and reviewers —
continues to grow.
Further improvements coming to exams
A rigorous program supports the written
exam by increasing the item bank and
including continuous monitoring of and
alignment to current practice. Exam-review
and item-development teams have taken on
ever-growing projects to enhance the item
bank along with concentrated focus on bank
defensibility. The written exam continues
to be psychometrically supported by
Psychometric Strategies and Research (PSAR)
led by Dr. Dwight Harley.
Exam delivery will also undergo continuous
monitoring and improvements. Looking
to 2015, new processes for enhancement
to exam delivery have been established
and will be implemented in the spring of
2015. HPA attention and focus have driven
the platforms for exam projects that will
improve upon defensibility and reliability.
Alberta College of Paramedics • 2014 Annual Report
A rigorous program supports
the written exam by increasing
the item bank and including
continuous monitoring of
and alignment to current
practice. Exam-review and
item-development teams have
taken on ever-growing projects
to enhance the item bank
along with concentrated
focus on bank defensibility.
10
Candidate attendance for 2014 examinations
1,727
1,560
513
487
155
EMR
EMT
Written
135
EMT-P
Practical
Development of a new clinical model
The current model of the registration exam uses two methods of evaluating a candidate:
a written exam and a practical exam. The practical exam is an oral exam that evaluates
how a candidate verbalizes an assessment and decision about the treatment of a patient.
Evidence through research suggested an update of the clinical exam model. In 2014, a team
developed the framework for a new clinical exam model that aligns with the best practices of
a regulatory exam.
The rollout of this model is expected to start with the beta-testing phase in spring of 2015. A
date for full implementation will be determined after the testing phase is complete.
The new clinical exam model will include set vignettes designed to evaluate a candidate’s
clinical judgment, clinical skills, professionalism, and ability to interact appropriately with
patients, peers, or allied health professionals. The clinical exam will use scoring rubrics that
reduce subjectivity, improving defensibility and reliability. By having a broader evaluation, we
ensure we are offering the best protection to the public.
Provincial Registration Examination goals
ÎÎ Eye on HPA
ÎÎ Exam restructuring
ÎÎ Defensibility
The new clinical exam model will include set vignettes designed to evaluate
a candidate’s clinical judgment, clinical skills, professionalism, and ability to
interact appropriately with patients, peers, or allied health professionals.
Alberta College of Paramedics • 2014 Annual Report
11
Registration
At the onset of the registration renewal period for 2014/15, the College membership included
10,525 Emergency Medical Responders (EMRs), Emergency Medical Technicians (EMTs), and
Emergency Medical Technologist-Paramedics (EMT-Ps). By the end of the 2014 registration
renewal period, the College identified 10,292 registered members.
The College implemented new electronic software for online registration and registration
renewal, which helped facilitate these processes.
Self-declaration of non-renewal
Retrospective College data demonstrates that a subset of College members fail to renew their
annual registration every year, which causes the College to send them notices of impending
cancellation. Because a professional College offers professional registration entry routes, the
College felt that a route of registration exit would be beneficial.
In late 2013, the College began strategic implementation of processes to address members
who were intending to not renew. This strategy includes the self-declaration of intent not
to renew. Although the 2013/14 registration renewal period saw a little more than 100 of
these forms completed, the 2014/15 registration renewal period saw 490 College members
complete the self-declaration documentation. The College is now collating the information
received from this initiative, which will also yield important workforce data.
Provincial regulators in both British Columbia and Newfoundland have also implemented
similar processes.
Labour mobility and equivalency
In 2014, the College identified that 24% of total registration applicants were labour mobility
and equivalency applicants. The College received 408 Canadian inter-jurisdictional labour
mobility applications and 13 foreign-trained and interdisciplinary applications. British
Columbia continues to account for the largest number of Canadian labour mobility applicants,
closely followed by Ontario. Australia, the United States, and the United Kingdom dominate
as the current countries of registration among foreign equivalency applicants, and registered
nurses and physicians dominate in terms of interdisciplinary applicants.
In 2014, the previously increasing trends
for labour mobility and equivalency
applicants stabilized. The College, which
operates a career posting board for Alberta
paramedics, also saw a decrease in new job
postings. These factors lead the College
to confirm that the current provincial
economic downturn has resulted in lower
paramedicine employment opportunities,
especially in the Alberta industrial sector.
Alberta College of Paramedics • 2014 Annual Report
The College implemented new
electronic software for online
registration and registration
renewal, which helped
facilitate these processes.
12
The College continues to work cooperatively with its national regulatory partners and the
provincial labour mobility coordinator. In the last year, the College was involved in multiple
scope-of-practice change discussions with British Columbia, Saskatchewan, Newfoundland, and
Prince Edward Island. The College also assumed a new leadership role with the COPR as Chair of
the paramedicine labour mobility coordinating group and looks forward to being at the forefront
of national labour mobility initiatives.
2014 labour mobility applications
84
2014 labour mobility
total applications
76
2014 equivalency
applications
44
29
8 6
BC
5
SK
EMR
12
1
3
MB
12
ON
20
10
3
QE
NB
PCP
18
23
29
3
NS
NL
2 3
PEI
ACP
EMR (51)
PCP (273)
ACP (67)
Others (5)
USA (3)
UK (3)
Australia (2)
Registration Committee
The current regulatory framework, under the Health Disciplines Act (HDA), requires the
Registrar to refer a registration applicant to the College’s Registration Committee if he is not
satisfied that the applicant is eligible for registration and believes that terms, conditions,
or limitations should be imposed on registration, and/or if a member does not meet the
requirements for renewal.
In reviewing applicants, the College is expected to adhere to the concept of natural justice
and administrative best practices of reasonableness and fairness.
In 2014, the Registration Committee met 27
days and reviewed 340 labour mobility and
70 more complex registration and renewal
applications.
Complex applications reviewed
by the Registration Committee
95
70
The College implemented, in the fourth
41
quarter of 2014, a system-wide strategy to
address standardization of criminal record
reports. It also continued with its efforts to
2012
2013
2014
enhance the College’s online jurisprudence
modules. As of February 20, 2015, 997
applicants have navigated the new criminal record report system and 351 applicants have
participated in the College’s online jurisprudence course.
The regulatory work completed by College administration in conjunction with the Registration
Committee, which included a joint task force to evaluate Committee operational guidelines,
serves as another demonstration of the College’s readiness to regulate the paramedicine
profession, in the public interest, under the HPA.
Alberta College of Paramedics • 2014 Annual Report
13
Practice
Practice settings of our practitioners continued to evolve in 2013/14. The unique skill
set our practitioners can provide is expanding past just using the ambulance. It was
identified that our 10,000 practitioners are working in clinical, community, extended-care,
corrections, private, and public settings, to name a few. Our practitioners are a part of the
health care team and are expanding their settings to become a part of the collaborative and
holistic model of care.
As the practice settings of our practitioners expand, we look forward to a change in
regulation. A transition to the HPA will enable further practice settings and full integration
into a collaborative allied health professional model. Our profession has been working
towards a professional practice model and this will be realized with self-regulation.
Furthering standards of care
Working with stakeholders, we have been furthering the standards of care and education
for our practitioners. Through this collaboration we are establishing minimum paradigms of
practice in all practice settings and for all levels, from entry to practice to our seasoned
practitioners.
Collaboration with the Continuing Education Committee has supported the professional
development of our practitioners. The definition and validation of competency is an ongoing
project and will help lay the foundation for the future with self-regulation.
In 2015, we look forward to working with our stakeholders to acknowledge and address
the unique challenges that face our practitioners in the various practice settings. We will
continue to establish guidelines our practitioners will use to support their practice.
Continuing Education
The Continuing Education Committee governs the Continuing Education Program, which
is designed to ensure all registered practitioners maintain competency and develop
professionally over time.
The year 2014 marked the second year of the two-year transition to the Continuing
Competency Program under the HPA. This program included completion of required credits in
mandatory topics and achievement of 120 credits overall in order to renew registration for
the coming year. The mandatory continuing education activity for 2014 focused on learning to
review evidence found in the literature. The module, developed by the College, was designed
as an introduction to the topic for all practitioners. The module was provided online, at no
cost to the practitioners.
Alberta College of Paramedics • 2014 Annual Report
14
The Continuing Education Committee continues to refine the program by reviewing the
criteria for learning activities for the purposes of assigning credits and expanding the program
to include an audit component, as well as by developing policy principles for practitioners
away on employer-approved leaves of absence.
The Continuing Education Committee participated in professional development opportunities
that focused on governance within self-regulation. Facilitated by a consultant, the
committee members learned about expectations and accountabilities of practitioners within
a professional practice model. Further, the committee members explored best practices in
developing policy that ensures skill maintenance and professional competency.
Annual review of the committee terms of reference was completed with minor editorial
changes. Further steps included review of the committee diversity in representing all
paramedicine practice settings.
Navigation Portal helps practitioners track credits
The 2014 renewal season was administered through the new Navigation Portal online
system. This allows for online registration and review of a practitioner’s status regarding
compliance with Continuing Education requirements. Also, this system allows for tracking and
management of completed education — practitioners can now monitor their own profiles and
have up-to-the-minute status reports about their own continuing education and what is still
required.
The Continuing Education Committee continues to work with Council, the Registration
Committee, and Practice staff to align with best practices, and the mission and vision of the
College in protecting the public.
The Continuing Education Committee continues to strengthen the feedback processes
between the College, practitioners, and employers. This is demonstrated in the customer
service framework initiated within the Continuing Education program, which includes
provision of a newsletter, web pages, a dedicated email link, and resources to support
practitioners’ needs in managing their Navigation Portal profiles and understanding the
continuing education program.
All feedback received in 2014 regarding
Continuing Education policy, processes,
and tools were analyzed to inform program
changes and program supports. The 2014
Continuing Education Summit was developed
based on the received feedback. Speakers
and topics at the annual summit and AGM
were directly informed by practitioner
feedback in order to ensure topics were
relevant and interesting.
Alberta College of Paramedics • 2014 Annual Report
The Continuing Education
Committee continues to work
with Council, the Registration
Committee, and Practice staff to
align with best practices, and the
mission and vision of the College
in protecting the public.
15
Professional Conduct and Competency
As a regulatory body of registered health care practitioners, the Alberta College of
Paramedics receives complaints of alleged professional misconduct from the public. These
complaints are received under the authority of s.28 of the HDA. A complaint can be made
surrounding the conduct, skill, judgment, or fitness to practise of a registered member. Any
person may lodge a complaint to the College.
The Conduct and Competency Committee is a legislated committee that supports Council by
making procedural and policy recommendations related to the complaint process. Currently,
the main committee consists of six members (two of whom are appointed public members
from the provincial government), with an additional seven members who participate in
hearings. Other than the appointed public members, all members are registered practitioners
with the Alberta College of Paramedics.
In assessing whether an investigated complaint constitutes professional misconduct, the
committee prepares for the hearing by reviewing a large amount of material. Attention to
detail within the evidence and a high degree of fairness, objectivity, and reasonableness are
given in every case. Speculation or relying solely on he-said-she-said information is not an
option.
Ensuring fairness through natural justice
All self-governing professions are bound by the concept of fairness, which is expanded and
described as the rules of natural justice. These rules are general principles that arise from
judicial precedent and have evolved to ensure that individuals are not deprived of rights or
property or otherwise subject to sanctions in an unreasonable or arbitrary manner. Natural
justice ensures procedural fairness and a fair decision by an objective decision maker.
Finally, the committee is responsible for ensuring its written decision reflects not only its
finding, but the rationale behind it. This process for each hearing requires extensive analysis
of information, which takes up volunteered time. Each member accepts this as a dutiful
responsibility and obligation in bettering the profession in the interests of the public.
The Alberta College of Paramedics is
committed to the principles of natural
justice. These principles protect the rights
of the individuals and enhance public
confidence in the process.
Complaints are enabled under s.28
(general complaints) and s.54 of the HDA.
In 2014, the conduct area dealt with 14 new
complaints, 4 hearings, 11 closed files and
3 reports with no accompanying complaint.
Alberta College of Paramedics • 2014 Annual Report
Complaints dealt with by the Conduct
and Competency Committee in 2014
14
11
4
New
complaints
Hearings
3
Closed
files
Reports
with no
accompanying
complaint
16
The breakdown of the fourteen new
complaints is as follows:
ÎÎ 5 investigations: Ongoing and carried
over into 2015 — Related to Practice
Type of new complaints
dealt with by the Conduct and
Competency Committee in 2014
ÎÎ 1 investigation: Reviewed and
dismissed — Related to Practice
Practice (8)
Termination (4)
Criminal (1)
Suspension (1)
ÎÎ 2 investigations: Carried over to 2015
awaiting decision — Related to Practice
ÎÎ 1 pending — Related to Criminal
Charges
ÎÎ 1 — Related to Suspension
ÎÎ 4 — Related to Termination
There were an additional 3 reports (above the 14) that were dismissed as non-complaints.
In these cases, reports were received by the College but didn’t go through the formalized
complaint process. When the College followed up on these reports, no complaint was filed;
therefore, these were dismissed. The complaint process (which is also listed on the College’s
website) dictates that the complaint must be in writing (not verbal) and must be signed by
the complainant.
In addition to new complaints, 2014 also
saw the closure of previous years’ complaint
files. The College monitors decisions and
tracks compliance of decisions as a direct
result of hearings. When these orders
of compliance requirements are met by
the practitioners involved, the files are
subsequently closed. In 2014, we closed
11 files in total.
Complaint files closed from
previous years in 2014
2013
2014
2011
2010
All self-governing professions are bound by the concept of fairness, which
is expanded and described as the rules of natural justice. These rules are
general principles that arise from judicial precedent and have evolved to
ensure that individuals are not deprived of rights or property or otherwise
subject to sanctions in an unreasonable or arbitrary manner.
Alberta College of Paramedics • 2014 Annual Report
17
Improving processes to prepare for new legislation
In between addressing complaints and investigations, there has been continued work in
anticipation of the College moving from the HDA to the HPA as a part of self-regulation.
While it seems that this initiative has been talked about for quite some time, 2015 looks
exceptionally promising for crossing over. When the HPA legislation is enabled, professional
conduct moves to sections 54 and 55 of the HPA.
Complaints under the HPA can be handled in different ways. The complaints director may do
any of the following:
ÎÎ Encourage the complainant and the investigated person to communicate with each other
to resolve the complaint
ÎÎ With the consent of the complainant and the investigated person, attempt to resolve the
complaint
ÎÎ Make a referral to an alternative complaint resolution process
ÎÎ Request an expert to be used to assess and provide a written report on the subject
matter of the complaint
ÎÎ Conduct or appoint an investigator to conduct an investigation
The College and the Conduct and Competency Committee have been preparing for the day
the HPA takes effect by increasing the number of processes. Work has been underway towards
improving policy and processes to ensure compliance with the new legislation. While the
above changes seem relatively straightforward, the legislation also links these pieces to other
items such as timelines, appeals, and Council responsibilities.
Throughout 2014, the committee was busy working under HDA legislation while also working
on HPA legislation and ensuring that nothing crossed over until the correct time. No one at
the College is ever excited to receive complaints from the public surrounding our profession;
however, incidents occur. When they occur, the College has the processes and tools available
to provide solutions and perform its role to protect the public.
Communications
The communications and media relations department had a busy year in 2013/14. We
continued working to improve engagement with our practitioners and with our external
stakeholders. We use a variety of media to reach our audience: our website, social media,
and electronic mailings.
This year the College transitioned to a new data management system that provided a new
way for the communications department to send electronic mailings. Through analysis of our
metrics, we have been able fine-tune our strategies to reach a broad audience.
Alberta College of Paramedics • 2014 Annual Report
18
Our social media presence has increased over the past year. We have surpassed 2,000 likes
on Facebook and we reach upwards of 10,000 people through boosted posts. The Twitter
account has regular followers and, depending on the topic, we reach upwards of 6,000 people
and make 14,000 impressions. Our blog account allows us to write informally about topics of
importance to our practitioners and stakeholders. The blog has had favourable results with a
consistent following and measurable results of increased traffic to our website.
We have slowly been updating our website to improve the navigation and facilitate the
retrieval of data. The future plan for communications includes an update to the website to
modernize its functionality.
In the coming year, the communications team plans to continue to strive to improve our
engagement with practitioners, stakeholders, and the health community. Included in the plan
is refreshing our identity and brand as we move closer to self-regulation.
Finance
The Finance department is committed to developing a strong financial foundation in order
to support the long-term sustainability of the legislated regulatory body for paramedics in
Alberta. It achieves this goal by managing membership’s investment in the organization’s
infrastructure, service delivery, professional development, and information systems, as well
as by enhancing accountability, improving transparency, safeguarding assets, monitoring
internal controls, and reducing organizational risk for members.
In 2014, the Alberta College of Paramedics received $4.835M in registration and
administration fees and $1.599M in exam and other fees for a total revenue amount of
$6.434M. This was over the budget amount of $6.295M.
Membership increased to 10,292 on Dec 31, 2014, from 9,892 the year prior, and total
examinees decreased to 2,471 at year end, from 2,593 a year earlier.
Expenses for the year totaled $5.247M, which was $1.01M below budget, for a total year end
surplus of $1.186M. The key spending variances versus anticipated spending were in Moneris
transaction expenses, litigation and investigation expenses, and Council-related expenses.
There was also a transfer to assets for the development work within the iMIS database.
The Council has approved the transfer of
$2.5M from the general operating fund to
the reserve fund to set aside additional
funds for anticipated future spending in
building a facility, information technology,
and branding.
Total assets increased to $11.6M on
December 31, 2014, from $10.1M the
prior year. Working capital was $764K on
December 31, 2014, after accounting for
liabilities and planned reserve allocations.
Alberta College of Paramedics • 2014 Annual Report
The Finance department is
committed to developing a strong
financial foundation in order to
support the long-term sustainability
of the legislated regulatory body for
paramedics in Alberta.
19
Alberta College of Paramedics • 2014 Annual Report
20
Alberta College Of Paramedics
Audited Financial Statements
Year Ended December 31, 2014
Collins Barrow Edm
2380 Commerce Pl
10155 – 102 Street
Edmonton, Alberta
T5J 4G8 Canada
INDEPENDENT AUDITOR’S REPORT
To the Members of Alberta College of Paramedics
T. 780.428.1522
F. 780.425.8189
www.collinsbarrow.
We have audited the accompanying financial statements of Alberta College of Paramedics, which comprise the
statement of financial position as at December 31, 2012, and the statements of revenues and expenses, 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 Statements
Management 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 Responsibility
Our 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 Organization’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.
Opinion
In our opinion, the financial statements present fairly, in all material respects, the financial position of Alberta College
of Paramedics as at December 31, 2012, 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
Alberta College of Paramedics • 2014 Annual Report
21
Comparative Information
INDEPENDENT AUDITORS’ REPORT
INDEPENDENT
AUDITORS’ REPORT
To the Members of Alberta College
of Paramedics
Collins Barrow Edmonton LLP
2380 Commerce Place
10155
– 102Edmonton
Street N.W.
Collins
Barrow
LLP
Edmonton,
Alberta
2380
Commerce
Place
T5J –4G8
10155
102Canada
Street N.W.
Edmonton, Alberta
780.428.1522
T5JT.4G8
Canada
F. 780.425.8189
T. 780.428.1522
F. www.collinsbarrow.com
780.425.8189
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Edmonton, Alberta
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Edmonton, Alberta
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Chartered Accountants
Chartered Accountants
This office is independently owned and operated by Collins Barrow Edmonton LLP
The Collins Barrow trademarks are used under License.
This office is independently owned and operated by Collins Barrow Edmonton LLP
The Collins Barrow trademarks are used under License.
Alberta College of Paramedics • 2014 Annual Report
22
ALBERTA COLLEGE OF PARAMEDICS
Statement of Financial Position
December 31, 2014
December
31, 2014
December
31, 2013
ASSETS
Current assets
Cash
Interest receivable
Prepaid expenses
$
Deposits
Service contracts
Capital assets (Note 3)
Restricted investments (Note 4)
6,940,148 $
34,826
167,973
6,383,325
30,823
57,035
7,142,947
6,471,183
12,732
60,660
722,439
3,689,571
12,732
80,880
588,992
3,148,261
$ 11,628,349 $ 10,302,048
LIABILITIES
Current liabilities
Accounts payable and accrued liabilities
Deferred registration and examination fees
$
NET ASSETS
Internally restricted (capital assets)
Unrestricted
Internally restricted (Note 4)
271,075 $
3,879,802
136,299
3,874,809
4,150,877
4,011,108
722,439
3,065,463
3,689,570
588,992
2,553,687
3,148,261
7,477,472
6,290,940
$ 11,628,349 $ 10,302,048
Commitments (Note 5)
Approved on behalf of the Council
Councillor
Councillor
See accompanying notes to the financial statements
Alberta College of Paramedics • 2014 Annual Report
1 23
ALBERTA COLLEGE OF PARAMEDICS
Statement of Revenues and Expenses
For the Year Ended December 31, 2014
2014
Revenues
Registration fees
Interest
Program evaluation
Other
Annual general meeting fees
$
4,689,012
106,895
51,967
16,787
20,030
2013
$
4,540,305
91,153
53,725
16,079
860
Total revenues
4,884,691
4,702,122
Expenses
Administration (Schedule 1)
Registration
Council
Annual general meeting
Continuing competency
Professional conduct
Communications
Health Professions Act
Paramedic practice and standards
2,542,817
381,335
237,021
212,876
178,785
104,468
39,376
22,126
12,322
2,101,862
342,162
239,977
140,270
38,729
214,935
33,207
25,191
---
Total expenses
3,731,126
3,136,333
Excess of revenues over expenses before examinations
1,153,565
1,565,789
32,967
234,070
Excess of revenues over expenses from
examinations (Schedule 2)
Excess of revenues over expenses
$
1,186,532
$
1,799,859
See accompanying notes to the financial statements
Alberta College of Paramedics • 2014 Annual Report
2 24
ALBERTA COLLEGE OF PARAMEDICS
Statement of Changes in Net Assets
For the Year Ended December 31, 2014
Internally
Restricted
(Capital
Assets)
Balance, beginning
of year
$
Excess of revenues
over expenses
Interfund transfers
Purchase of capital
assets
Balance, end of year
$
Internally Restricted Funds
Unrestricted
Professional
Conduct
588,992 $ 2,553,687 $
Building
Fund
608,713 $ 2,027,050 $
Branding
and IT
2014
2013
Total
Total
512,498 $ 6,290,940 $ 4,491,081
(218,332)
1,363,555
7,197
28,491
5,621
1,186,532
1,799,859
---
(500,000)
---
500,000
---
---
---
351,779
(351,779)
---
---
---
---
---
722,439 $ 3,065,463 $
615,910 $ 2,555,541 $
518,119 $ 7,477,472 $ 6,290,940
See accompanying notes to the financial statements
3 Alberta College of Paramedics • 2014 Annual Report
25
ALBERTA COLLEGE OF PARAMEDICS
Statement of Changes in Cash Flows
For the Year Ended December 31, 2014
2014
2013
Cash Provided by (Used in):
Operating Activities
Excess of revenues over expenses
Items not involving cash for operations:
Amortization
Accrued interest
Loss on disposal of assets
Expiration of long term service contracts
$
Net change in non-cash working capital items related to operations:
Accounts receivable
Prepaid expenses
Deposits
Accounts payable
Deferred registration and examination fees
Investing Activities
Purchase of service contracts
Purchase of capital assets
Increase in restricted investments
Increase in cash
Cash, beginning of year
Cash, end of year
$
1,186,532
$
1,799,859
217,550
(4,339)
783
20,220
143,653
(15,233)
-----
1,420,746
1,928,279
336
(110,938)
--134,776
4,993
4,289
(21,374)
(5,292)
(323,724)
188,951
29,167
1,771,129
--(351,780)
(541,310)
(2,975)
(476,190)
(815,880)
(893,090)
(1,295,045)
556,823
476,084
6,383,325
5,907,241
6,940,148
$
6,383,325
See accompanying notes to the financial statements
Alberta College of Paramedics • 2014 Annual Report
4 26
ALBERTA COLLEGE OF PARAMEDICS
Notes to the Financial Statements
December 31, 2014
1.
Description of Organization
Alberta College of Paramedics (the “Organization”) operates under the authority of the Health
Disciplines Act of Alberta. The objectives of the Organization are to regulate membership of
emergency personnel and to promote their professional development. As a not-for-profit
organization under the Income Tax Act (Canada), it is not subject to income taxes.
2.
Summary of Significant Accounting Policies
These financial statements have been prepared in accordance with Canadian accounting standards
for not-for-profit organizations.
Revenue recognition
(i) Registration fees
Registration fees are recognized as revenue proportionately over the fiscal year to which they
relate. The registration year coincides with the fiscal year of the Organization. Registration fees
received in advance of the registration year to which they relate are recorded as deferred
registration fees.
(ii) Services
Revenue from examinations, program evaluation, special projects and other is recognized
when the service are rendered.
Examination fees in advances of the date of examination are held and recorded as deferred
examination fees.
(iii) Interest income
Interest income comprises of interest from cash and fixed income investments. Revenue is
recognized on an accrual basis. Interest on fixed income investments is recognized over the
terms of these investments using the effective interest method.
Capital assets
The costs of capital assets comprise of purchase price and any directly attributable cost of
preparing the asset for its intended use. All capital assets with an economic life greater than one
year are capitalized. The Organization regularly reviews its capital assets to eliminate obsolete
items.
Capital assets are stated at cost less accumulated amortization. Capital assets are amortized over
their estimated useful lives at the following rates and methods:
Office equipment
Computer equipment
Computer software
Leasehold improvements
Examination equipment
Alberta College of Paramedics • 2014 Annual Report
20% declining balance method
30% declining balance method
30% declining balance method
5 years straight-line method
20% declining balance method
5 27
ALBERTA COLLEGE OF PARAMEDICS
Notes to the Financial Statements
December 31, 2014
2.
Summary of Significant Accounting Policies (Continued)
Management estimates
The preparation of financial statements in conformity with Canadian accounting standards for notfor-profit organizations requires management to make judgements, estimates and assumptions that
affect the application of accounting policies and the reported amounts of assets and liabilities and
the disclosure of contingent assets and liabilities at the date of the financial statements and the
reported amounts of revenues and expenses during the current period. Such estimates include
providing for the estimated useful life of capital assets. Actual results may differ from these
estimates, the impact of which would be recorded in future periods.
Financial instruments
The Organization initially measures its financial assets and financial liabilities at fair value adjusted
by transaction costs in the case where a financial asset or liability is subsequently measured at
amortized cost.
The Organization subsequently measures all its financial assets and liabilities at amortized cost.
Financial assets measured at amortized cost include cash, restricted investments and interest
receivable.
Financial liabilities measured at amortized cost include accounts payable and accrued liabilities.
Cash equivalents
Highly liquid investments with maturities of three months or less at date of purchase are considered
to be cash equivalents.
Disclosure of allocated expenses
General and administrative expenses are allocated to the exam function based on the percentage
of budgeted exam revenues relative to total examination and registration revenues for the year.
Pension plan
The Organization has a voluntary Registered Retirement Savings Plan for employees under which
the contributions are expensed as benefits in the year incurred.
Alberta College of Paramedics • 2014 Annual Report
6 28
ALBERTA COLLEGE OF PARAMEDICS
Notes to the Financial Statements
December 31, 2014
3.
Capital Assets
December 31,
2014
Accumulated
Amortization
Cost
Office equipment
Computer equipment
Computer software
Leasehold improvements
Examination equipment
December 31,
2013
Net
Net
$
227,126 $
212,298
775,934
135,591
2,077
164,099 $
122,712
251,906
90,559
1,311
63,027 $
89,586
524,028
45,032
766
72,114
100,106
360,504
55,311
957
$
1,353,026 $
630,587 $
722,439 $
588,992
During the year, amortization in the amount of $217,550 (2013 - $143,653) was provided for in
respect of capital assets.
4.
Internally Restricted Net Assets
Restricted cash is comprised of cash subject to internal restrictions and not available for use for
current purposes.
The Council has internally restricted the following funds:
i)
Professional Conduct Fund:
The Professional Conduct Fund was established to provide a reserve should the Organization
experience higher than normal conduct complaints. The fund would be used to cover
investigation and legal costs. A transfer of $Nil was recorded in 2014.
ii)
Building Fund:
The Building Fund has been established to allocate funds for the Organization in the future to
purchase or build an office building to use in daily operations. A transfer of $500,000 was
recorded for 2014.
iii) Branding and Information Technology (“IT”) Funds:
The fund has been established to allocate funds for projects that meet the objectives of projects
determined by the Council. A transfer of $Nil was recorded for 2014.
Any inter-fund transfers require the approval of the Council.
All internally restricted funds are invested in short-term GIC’s until required for use. The GIC’s held
as of December 31, 2014, mature between the period of February 2015 to May 2016 and yield
interest between 0.80% and 1.6%. Interest is paid upon maturity of the investment.
Alberta College of Paramedics • 2014 Annual Report
7 29
ALBERTA COLLEGE OF PARAMEDICS
Notes to the Financial Statements
December 31, 2014
5.
Commitments
Office lease
The Organization has a long-term lease with respect to its premises. The lease contains a renewal
option and provides for payment of utilities, property taxes and maintenance costs. This lease
agreement expires on January 31, 2018. Future minimum lease payments excluding operating
costs as at December 31, 2014 are as follows:
2015
2016
2017
2018
6.
$
170,928
175,824
176,270
14,689
$
537,711
Financial Instruments
The Organization is exposed to various risks through its financial instruments. The following
analysis provides a measure of the Organization’s risk exposure and concentration at December
31, 2014.
Credit risk
The Organization is exposed to credit risk resulting from the possibility that parties may default on
their financial obligations, or if there is a concentration of transactions carried out with the same
party, or if there is a concentration of financial obligations which have similar economic
characteristics that could be similarly affected by changes in economic conditions, such that the
Organization could incur a financial loss. The Organization does not hold directly any collateral as
security for financial obligations of counterparties.
Credit risk associated with cash and investments is minimized substantially by ensuring that these
assets are invested with a major financial institution.
Liquidity risk
Liquidity risk is the risk that the Organization will not be able to meet a demand for cash or fund its
obligations as they come due. Liquidity risk also includes the risk of the Organization not being
able to liquidate assets in a timely manner at a reasonable price.
The Organization meets its liquidity requirements by preparing and monitoring detailed forecasts of
cash flows from operations, anticipating investing and financing activities and holding assets that
can be readily converted into cash.
Alberta College of Paramedics • 2014 Annual Report
8 30
ALBERTA COLLEGE OF PARAMEDICS
Notes to the Financial Statements
December 31, 2014
6.
Financial Instruments (Continued)
Interest rate risk
Interest rate risk refers to the risk that the fair value of financial instruments or future cash flows
associated with the instruments will fluctuate due to changes in market interest rates.
The exposure of the Organization to interest rate risk arises from its interest bearing assets.
The Organization’s cash includes amounts on deposit with financial institutions that earn interest at
market rates.
The Organization manages its exposure to the interest rate risk of its cash by maximizing the
interest income earned on excess funds while maintaining the minimum liquidity necessary to
conduct operations on a day-to-day basis. Fluctuations in market rates of interest on cash do not
have a significant impact on the Organization’s results of operations.
The primary objective of the Organization with respect to its investments is to ensure the security of
principal amounts invested and provide for a high degree of liquidity, while achieving a satisfactory
investment return.
7.
Allocated Expenses
General administrative expenses include items such as rent, supplies, printing, and postage along
with information technology costs. The amounts are allocated to the exam function based on a
percentage of 27% (2013 - 28%) and totalled $350,046 (2013 - $243,442). Salaries are also
allocated to the exam function based on a percentage of 27% (2013 –28%) and totalled $525,097
(2013 - $467,533).
Alberta College of Paramedics • 2014 Annual Report
9 31
ALBERTA COLLEGE OF PARAMEDICS
Schedule of Administration Expenses
For the Year Ended December 31, 2014
Schedule 1
2014
Salaries and benefits
Rent and storage
Amortization of capital assets
Programming and network maintenance
Moneris user fees and bank charges
Recruitment
Supplies and printing
Postage and courier
Telephone
Staff development
Equipment rental
Consulting and legal services
Audit services
Repairs and maintenance
Association registrations
Insurance
Travel and other
Awards and gifts
2013
$
1,616,596
265,641
182,707
90,614
84,846
50,682
44,455
33,082
21,690
21,465
21,360
20,255
19,755
18,186
17,182
16,833
13,395
4,073
$
1,308,522
223,868
105,187
113,059
120,774
--29,361
32,135
52,220
11,830
19,126
23,704
10,982
17,818
20,408
6,198
4,793
1,877
$
2,542,817
$
2,101,862
See accompanying notes to the financial statements
Alberta College of Paramedics • 2014 Annual Report
10 32
ALBERTA COLLEGE OF PARAMEDICS
Schedule of Examination of Revenue and Expenses
For the Year Ended December 31, 2014
Schedule 2
2014
Revenue
Examination fees
$
Expenses
Salaries and benefits
Honorarium
Travel
Programming and network maintenance
Hotels and facilities
Meals
Rent and storage
Telephone
Amortization of capital assets
Marking service
Moneris user fees and bank charges
Supplies and printing
Recruitment
Postage and courier
Staff development
Equipment rental
Consulting and legal services
Audit services
Repairs and maintenance
Association registrations
Insurance
Travel and other
Awards and gifts
Total expenses
Net surplus
$
1,560,967
2013
$
1,633,898
525,097
223,708
202,120
157,828
109,027
92,445
50,658
37,779
34,842
21,320
16,055
12,065
9,665
6,309
4,093
4,073
3,863
3,767
3,468
3,277
3,210
2,554
777
467,533
227,847
213,193
9,398
106,054
89,535
81,917
4,274
38,466
45,406
44,193
17,183
--11,757
4,684
6,999
8,674
4,018
6,520
7,468
2,268
1,754
687
1,528,000
1,399,828
32,967
$
234,070
See accompanying notes to the financial statements
Alberta College of Paramedics • 2014 Annual Report
11 33
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