CANADIAN ASSOCIATION OF UNIVERSITY BUSINESS OFFICERS

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1 Financial Statements of CANADIAN ASSOCIATION OF UNIVERSITY BUSINESS - May 13, 2018, 10:37 PM Version 1.11 last saved May 13, 2018 at 10:37:48 PM

2 INDEPENDENT AUDITORS' REPORT To the Members of the Canadian Association of University Business Officers We have audited the accompanying financial statements of the Canadian Association of University Business Officers, which comprise the statement of financial position as at March 31, 2018, the statements of operations, changes in net assets and cash flows for the year then ended, and notes, comprising 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-forprofit 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. Auditors 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 audits 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 our 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, we consider 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. - May 13, 2018, 10:37 PM Version 1.11 last saved May 13, 2018 at 10:37:48 PM

3 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 the Canadian Association of University Business Officers as at March 31, 2018, and its results of operations, changes in net assets and its cash flows for the year then ended in accordance with Canadian accounting standards for not-for-profit organizations. Chartered Professional Accountants, Licensed Public Accountants Ottawa, Canada (date) - May 13, 2018, 10:37 PM Version 1.11 last saved May 13, 2018 at 10:37:48 PM

4 Statement of Financial Position March 31, 2018, with comparative information for 2017 Assets Current assets: Cash $ 242,261 $ 185,468 Accounts receivable 106, ,072 Prepaid expenses 229, , , ,531 Investments (note 2) 1,598,489 1,526,812 Tangible capital and intangible assets (note 3) 246, ,913 Liabilities and Net Assets $ 2,422,854 $ 2,212,256 Current liabilities: Accounts payable and accrued liabilities (note 4) $ 152,082 $ 121,346 Deferred revenue (note 5) 609, , , ,591 Net assets: Unrestricted 803, ,997 Invested in tangible capital and intangible assets 246, ,913 Internally restricted (note 6(b)) 611, ,755 1,661,244 1,566,665 Lease commitment (note 7) $ 2,422,854 $ 2,212,256 See accompanying notes to financial statements. On behalf of the Board: Director Director - May 13, 2018, 10:37 PM 1

5 Statement of Operations, with comparative information for Revenue: Membership fees: CAUBO $ 1,002,083 $ 1,017,368 Faculty Bargaining Service 911, ,333 Annual conference 982, ,438 Training and development 314, ,551 University Manager magazine 31,265 30,875 Sponsorships 27,500 26,250 Sale of services and publications 27,173 20,395 Interest 11,758 11,971 3,308,203 2,968,181 Expenditures: Salaries and benefits (note 9) 1,266,844 1,189,686 Annual conference 750, ,222 Term contracts 271, ,765 Training and development 194, ,053 General office 156, ,532 Travel and meetings 153, ,699 Amortization of tangible capital and intangible assets 112, ,834 Externally contracted services 112, ,094 Rent 105,684 90,636 Strategic initiatives 60, ,028 Awards 14,674 15,849 Professional fees 10,072 8,467 Membership and other fees 4,092 4,160 3,213,624 3,038,025 Excess (deficiency) of revenue over expenses $ 94,579 $ (69,844) See accompanying notes to financial statements. - May 13, 2018, 10:37 PM 2

6 Statement of Changes in Net Assets, with comparative information for 2017 Invested in tangible capital and intangible Internally Unrestricted assets restricted Total Total Balance, beginning of year $ 720,997 $ 201,913 $ 643,755 $ 1,566,665 $ 1,636,509 Excess (deficiency) of revenue over expenses 207,298 (112,719) - 94,579 (69,844) Acquisition of tangible capital and intangible assets (156,853) 156, Changes in internally restricted net assets (note 6(b)): Accounting System 9,228 - (9,228) - - Faculty Bargaining Service (26,956) - 26, Investment Survey Platform 31,596 - (31,596) - - Reserve for Analytical Projects (16,920) - 16, Tax Resources 9,310 - (9,310) - - Web Redesign 10,824 - (10,824) - - Member engagement project 15,000 - (15,000) ,082 - (32,082) - - Net assets, end of year $ 803,524 $ 246,047 $ 611,673 $ 1,661,244 $ 1,566,665 See accompanying notes to financial statements. - May 13, 2018, 10:37 PM 3

7 Statement of Cash Flows, with comparative information for 2017 Cash provided by (used in): Operating activities: Excess (deficiency) of revenue over expenses $ 94,579 $ (69,844) Item not involving cash: Amortization of tangible capital and intangible assets 112, ,834 Net change in working capital: Accounts receivable 36,826 59,265 Prepaid expenses (74,820) 20,558 Accounts payable and accrued liabilities 30,736 (87,300) Deferred revenue 85,283 4, ,323 33,483 Financing activities: Net increase in investments (71,677) (11,896) Investing activities: Acquisition of tangible capital and intangible assets (156,853) (88,338) Increase (decrease) in cash 56,793 (66,751) Cash, beginning of year 185, ,219 Cash, end of year $ 242,261 $ 185,468 See accompanying notes to financial statements. - May 13, 2018, 10:37 PM 4

8 Notes to Financial Statements The Canadian Association of University Business Officers (the "Association", CAUBO ) is a notfor-profit organization incorporated without share capital under Part II of the Canada Corporations Act. Effective January 30, 2014, the Association continued its incorporation under the Canada Not-for-Profit Corporations Act. The Association is a registered charity under paragraph 149(1)(f) of the Income Tax Act (Canada) and, accordingly, is exempt from income taxes. The Association exists to promote professional and effective management of the administrative, financial and business affairs of higher education. 1. Significant accounting policies: The financial statements have been prepared by management in accordance with Canadian accounting standards for not-for-profit organizations and include the following significant accounting policies: (a) Revenue recognition: The Association follows the deferral method of accounting for contributions for not-for-profit organizations. Unrestricted contributions are recognized when received or receivable if the amount to be received can be reasonably estimated and collection is reasonably assured. Restricted contributions are deferred and recognized as revenue in the year in which the related expenses are recognized. Membership fees are recognized as revenue in the year to which they relate, and are deferred when received in advance of the membership year. Other revenue is recognized in the year earned. (b) Tangible capital and intangible assets: Tangible capital and intangible assets are recorded at cost and amortized over their estimated useful life on a straight-line basis as follows: Asset Useful life Tangible capital assets: Computer equipment 3 years Furniture and fixtures 3 and 8 years Leasehold improvements Term of lease Intangible assets: Course content 3 years Computer software 3 years - May 13, 2018, 10:37 PM 5

9 Notes to Financial Statements (continued) 1. Significant accounting policies (continued): (b) Tangible capital and intangible assets (continued): When a tangible capital or intangible asset no longer contributes to the Association s ability to provide services, its carrying amount is written down to its residual value. (c) Financial instruments: Financial instruments are recorded at fair value on initial recognition. Equity instruments that are quoted in an active market are subsequently measured at fair value. All other financial instruments are subsequently recorded at cost or amortized cost, unless management has elected to carry the instruments at fair value. The Association has elected to carry any such financial instruments at fair value. Transaction costs incurred on the acquisition of financial instruments measured subsequently at fair value are expensed as incurred. All other financial instruments are adjusted by transaction costs incurred on acquisition and financing costs, which are amortized using the effective interest rate method. Financial assets are assessed for impairment on an annual basis at the end of the fiscal year if there are indicators of impairment. If there is an indicator of impairment, the Association determines if there is a significant adverse change in the expected amount or timing of future cash flows from the financial asset. If there is a significant adverse change in the expected cash flows, the carrying value of the financial asset is reduced to the highest of the present value of the expected cash flows, the amount that could be realized from selling the financial asset or the amount the Association expects to realize by exercising its right to any collateral. If events and circumstances reverse in a future period, an impairment loss will be reversed to the extent of the improvement, not exceeding the initial impairment charge. (d) Contributed services: A substantial number of volunteers contribute significant amounts of time each year to the Association. These contributed services are not recorded in these financial statements. - May 13, 2018, 10:37 PM 6

10 Notes to Financial Statements (continued) 1. Significant accounting policies (continued): (e) Use of estimates: The preparation of the financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the year. Actual results could differ from those estimates. These estimates are reviewed annually and, as adjustments become necessary, they are recognized in the financial statements in the period they become known. 2. Investments: Provincial and corporate bonds have interest rates of 2.11 to 2.96% and maturity dates between February 21, 2020 to January 13, Fair Fair Value Value Money market funds $ 1,206,255 $ 1,526,812 Provincial and corporate bonds 226,626 - Equity trust funds 165,608 - $ 1,598,489 $ 1,526,812 - May 13, 2018, 10:37 PM 7

11 Notes to Financial Statements (continued) 3. Tangible capital and intangible assets: Accumulated Net book Net book Cost amortization value value Tangible capital assets: Computer equipment $ 150,130 $ 128,842 $ 21,288 $ 29,062 Furniture and fixtures 65,684 46,873 18,811 20,641 Leasehold improvements 63,034 51,250 11,784 13,829 Intangible assets: Computer software 604, , , ,381 Course content 85,477 85, $ 968,897 $ 722,850 $ 246,047 $ 201,913 Cost and accumulated amortization as at March 31, 2017 amounted to $812,044 and $610,131, respectively. 4. Accounts payable and accrued liabilities: At March 31, 2018 and 2017, there were no amounts payable for government remittances. 5. Deferred revenue: Deferred revenue represents amounts received, as applicable, for the Annual Conference, memberships, sponsorships, training and development and the Faculty Bargaining Service that apply to future years. - May 13, 2018, 10:37 PM 8

12 Notes to Financial Statements (continued) 6. Net assets: (a) Capital management: The Association considers its capital to consist of its net assets. The objective of the Association with respect to unrestricted net assets is to fund ongoing operations, tangible capital and intangible asset acquisitions and future projects. The objective of the Association with respect to its net assets invested in tangible capital and intangible assets is to fund its tangible capital and intangible asset base required for operational purposes. The objective of the Association with respect to internally restricted net assets is to provide funds for future activities as disclosed in note 6(b). The Association is not subject to externally imposed capital requirements and its overall strategy with respect to its capital remains unchanged from the year ended March 31, (b) Internally restricted net assets: The Board of Directors has approved the internal restriction of net assets to cover the costs of specifically approved projects which were not completed by the end of the year. These internally restricted amounts cannot be used for any other purposes without the approval of the Board. Internally restricted net assets are comprised of the following funds: Accounting System $ 2,307 $ 11,535 Conference - Equalization 50,000 50,000 Faculty Bargaining Service 102,251 75,295 Investment Survey Platform 31,596 63,192 IT Enhancements Reserve 25,000 25,000 Member Engagement Project - 15,000 Reserve for Analytical Projects 305, ,591 Tax Resources 82,501 91,811 Training and Development 2,358 2,358 Web Redesign 10,149 20,973 $ 611,673 $ 643,755 - May 13, 2018, 10:37 PM 9

13 Notes to Financial Statements (continued) 7. Lease commitment: The Association has an operating lease for office equipment and premises which expire September 2020 and March 2024 respectively. The future minimum lease payments are as follows: 2019 $ 127, , , , ,895 Thereafter 129,895 $ 778, Financial risk management: (a) Interest rate and foreign currency risk: The Association believes that it is not exposed to significant interest or foreign currency risks arising from its financial instruments. (b) Credit risk: The Association is also exposed to credit risk with respect to the accounts receivable. The Association assesses, on a continuous basis, accounts receivable and provides for any amounts that are not collectible in the allowance for doubtful accounts. At year-end, there were no amounts allowed for in accounts receivable. 9. Pension plan: All employees are required to participate in a multi-employer defined contribution moneypurchase pension plan administered by Universities Canada and registered with Financial Services Commission of Ontario. The Association's contributions to the plan are based on participants' earnings up to a maximum of 7% and are expensed as incurred. In the year, contributions to the plan of $78,791 ( $73,276) were expensed. - May 13, 2018, 10:37 PM 10

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