Financial Statements 2013/14. College of Physicians and Surgeons of British Columbia
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1 Financial Statements 2013/14 College of Physicians and Surgeons of British Columbia february 28, 2014
2 Transparent Objective Impartial Fair college of physicians and surgeons of british columbia cpsbc.ca 2014 ANNUAL GENERAL MEETING Friday, September 26, 2014 Vancouver Convention Centre Vancouver, British Columbia COVER: Tom Carter is a Vancouver-based artist best known for his unique style in painting urban city landscapes of various buildings from different eras of Vancouver streets from the 1930s to 1960s. For more information on the artist and his work, visit
3 February 28, 2014 Table of contents Independent Auditor s Report Statement of operations... 3 Statement of changes in net assets... 4 Balance sheet... 5 Statement of cash flows... 6 Notes to the financial statements
4 Deloitte LLP Dunsmuir Street 4 Bentall Centre P.O. Box Vancouver BC V7X 1P4 Canada Tel: Fax: Independent Auditor s Report To the Board of the College of Physicians and Surgeons of British Columbia We have audited the accompanying financial statements of the College of Physicians and Surgeons of British Columbia, which comprise the balance sheet as at February 28, 2014, 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 the notes to the financial statements. 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 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.
5 Opinion In our opinion, the financial statements present fairly, in all material respects, the financial position of the College of Physicians and Surgeons of British Columbia as at February 28, 2014, and the results of its operations, the changes in its net assets and its cash flows for the year then ended in accordance with Canadian accounting standards for not-for-profit organizations. Chartered Accountants May 28, 2014 Vancouver, British Columbia Page 2
6 Statement of operations year ended February 28, 2014 (Restated - Note 2) $ $ Revenue Annual registrant and incorporation fees 18,549,334 16,901,553 Accreditation fees 4,021,367 3,849,877 Rental revenue (Note 8) 814, ,007 Investment income 748, ,597 Application and incorporation setup fees 594, ,280 Grants 465, ,665 Other income 422, ,006 Penalties, fines and costs 268, ,410 Assessment income 177,558 75,884 Preliminary assessment fees 93, ,025 Medical directory and provider registry 61,951 99,995 26,217,257 24,028,299 Expenditures Salaries and benefits (Note 6) 12,915,162 12,554,821 Assessments, accreditations and reviews 1,931,992 1,265,246 Occupancy costs 1,210,319 1,135,335 Board and committees 1,177,807 1,148,037 Amortization, property and equipment 1,131,850 1,062,685 Professional fees 865, ,750 Information technology 619, ,131 Miscellaneous 598, ,121 Office 532, ,540 Bank charges and credit card fees 409, ,732 Library resources 312, ,725 Physician health program 300, ,000 Travel and training 232, ,819 Publications and website 231, ,343 Federation membership fees 158,133 19,590 Amortization, intangibles 152,504 - Grants 120, ,000 Annual meeting and education day 96,729 77,579 Scholarships 20,500 20,500 23,017,848 21,759,954 Excess of revenue over expenditures before undernoted 3,199,409 2,268,345 Realized (loss) gain on sale of investments (181,647) 13,028 Unrealized gain on investments 151, ,776 Loss on sale of property and equipment (Note 3(d)) - (9,877) Pension transfer costs (Note 6(b)) (3,216,000) - (Deficiency) excess of revenue over expenditures (47,177) 2,544,272 The accompanying notes are an integral part of this financial statement. Page 3
7 Statement of changes in net assets year ended February 28, 2014 (Restated - Note 2) Invested in property, equipment and intangible Internally assets restricted Unrestricted Total Total (Note 3 (g)) $ $ $ $ $ Fund balances, beginning of year 36,893,994 2,862,608 (5,584,594) 34,172,008 31,499,036 Transfers Database project and EDRMS* - 1,250,000 (1,250,000) - - Actuarial (loss) gain (Note 2) - - (82,500) (82,500) 128,700 (Deficiency) excess of revenue over expenditures (1,284,354) - 1,237,177 (47,177) 2,544,272 Purchase of property, equipment and intangible assets 5,054,486 (1,909,370) (3,145,116) - - Fund balances, end of year 40,664,126 2,203,238 (8,825,033) 34,042,331 34,172,008 * Electronic document and records management system The accompanying notes are an integral part of this financial statement. Page 4
8 Balance sheet as at February 28, 2014 $ $ Assets Current assets Cash 6,563,796 1,178,764 Short-term investments 8,582,295 15,096,892 Accounts receivable 314, ,948 Prepaid expenses 555, ,880 16,016,316 17,160,484 Deposits 231, ,481 Long-term investments 10,840,712 9,394,048 Intangible assets (Note 4) 2,818, ,970 Property and equipment (Note 5) 37,845,479 36,549,971 67,753,014 63,654,954 Liabilities Current liabilities Accounts payables and accrued liabilities 5,165,081 1,583,004 Government remittances payable ,878 Unearned revenue 19,194,012 18,430,248 Current portion of capital lease liability - 2,947 Current portion of pension liabilities (Note 6) 570, ,700 24,930,814 20,784,777 Tenant deposit (Note 8) 74,169 74,169 Pension liabilities (Note 6) 8,705,700 8,624,000 33,710,683 29,482,946 Net assets Invested in property, equipment and intangible assets 40,664,126 36,893,994 Internally restricted 2,203,238 2,862,608 Unrestricted deficit (8,825,033) (5,584,594) 34,042,331 34,172,008 67,753,014 63,654,954 Contingent liabilities (Note 9) The accompanying notes are an integral part of this financial statement. Page 5
9 Statement of cash flows year ended February 28, 2014 (Restated - Note 2) $ $ Operating activities (Deficiency) excess of revenue over expenditures (47,177) 2,544,272 Non-cash items Amortization, property and equipment 1,131,850 1,062,685 Amortization, intangible assets 152,504 - Loss on sale of property and equipment - 9,877 Provision for pension benefits 531, ,300 Realized loss (gain) on sale of investments 181,647 (13,028) Unrealized gain on investments (151,061) (272,776) 1,799,563 3,894,330 Change in operating working capital (Note 7) 4,168, ,138 5,967,950 4,295,468 Investing activities Purchase of property and equipment (2,427,358) (1,327,476) Purchase of intangible assets (2,624,181) (346,970) Changes in deposits (28,379) 92,559 Proceeds on sale of property and equipment - 10,812 Pension benefit payments (537,400) (575,700) Net changes in long-term investments (1,476,049) (2,148,770) Net changes in short-term investments 6,513,396 (5,036,489) (579,971) (9,332,034) Financing activities Repayment of lease termination liability - (55,467) Repayment of capital lease liability (2,947) (11,195) (2,947) (66,662) Net increase (decrease) in cash 5,385,032 (5,103,228) Cash, beginning of year 1,178,764 6,281,992 Cash, end of year 6,563,796 1,178,764 The accompanying notes are an integral part of this financial statement. Page 6
10 Notes to the financial statements February 28, Purpose of the organization The purpose of the College of Physicians and Surgeons of British Columbia (the College ) is to set and enforce standards of practice and ethics within the medical profession in British Columbia. The College is continued under the Health Professions Act (RSBC 1996) as a not-for-profit organization. As a not-for-profit organization, the College is not subject to income taxes. 2. Change in statement presentation During the year ended February 28, 2014, the College early adopted Section 3462 Employee Future Benefits and Section 3463 Reporting Employee Future Benefits by Not-for-Profit Organizations as set out in Part II and Part III, respectively, of the CPA Canada Handbook. The impact of the adoption of the new standards is that the actuarial loss of $82,500 ( gain of $128,700), previously recorded in the statement of operations, is now recorded directly in the statement of changes in net assets. In accordance with the requirements of Section 1506, the accounting policy set out in Note 3(e)(ii) has been consistently applied to all years presented. Adjustments resulting from the adoption of the new standards have been applied retrospectively with the impact that the February 28, 2013 excess of revenue over expenditures decreased by $128,700 as a result of adopting this new standard. 3. Summary of significant accounting policies These financial statements have been prepared in accordance with Canadian accounting standards for not-for-profit organizations ( ASNPO ) and include the following significant accounting policies: (a) Financial instruments The College initially measures its financial assets and financial liabilities at fair value when the College becomes a party to the contractual provisions of the financial instrument. Subsequently, all financial instruments, other than investments, are measured at amortized cost. Investments are measured at fair value and any changes in fair value are recognized in the statement of operations in the period incurred. Transaction costs related to financial instruments measured at fair value are expensed as incurred. Transaction costs related to the other financial instruments are added to the carrying value of the asset or netted against the carrying value of the liability and are then recognized over the expected life of the instrument using the straight-line method. Any premium or discount related to an instrument measured at amortized cost is amortized over the expected life of the item using the straight-line method and recognized in the statement of operations as interest income or expense. With respect to financial assets measured at cost or amortized cost, the College recognizes in the statement of operations an impairment loss, if any, when it determines that a significant adverse change has occurred during the period in the expected timing or amount of future cash flows. When the extent of impairment of a previously written-down asset decreases and the decrease can be related to an event occurring after the impairment was recognized, the previously recognized impairment loss shall be reversed in the statement of operations in the period the reversal occurs. (b) Property and equipment Property and equipment are recorded at cost and amortized on the straight-line method over the following estimated useful lives: Building 50 years Building improvements 25 years Furniture and equipment 8 years Computer equipment 4 years Amortization commences when the asset is placed in use. Page 7
11 Notes to the financial statements February 28, Summary of significant accounting policies (continued) (c) Intangible assets The College s new database system and other software are recorded at cost and amortized over their useful lives for 7 years and 4 years, respectively. (d) Impairment of long-term assets Management reviews property, equipment and intangible assets for impairment when events or changes in circumstances indicate that the asset no longer has any long-term service potential to the College. When the asset no longer has any future value to the College, an impairment loss is recorded for the excess of the carrying value over the residual value and is included as a loss on sale of property and equipment. In the current period, no impairment loss on sale of property and equipment was incurred ( $20,689). (e) Pension plans Pension costs and obligations are accounted for as follows: (i) Defined benefit pension plans sponsored by the Canadian Medical Association (until December 31, 2013) and the British Columbia Public Service Pension Plan (starting January 1, 2014) cost is recognized using defined contribution plan accounting as these pension plans are multi-employer plans. (ii) Supplementary defined benefit pension plan cost is recognized based on an actuarial valuation using the projected benefit method, prorated on service and management s best estimate assumptions. Actuarial gains and losses are recognized in the statement of changes in net assets in the period incurred. (iii) Supplementary defined contribution pension plan cost is recognized using defined contribution plan accounting based on the College s notional contribution obligations and interest credits for the period. (f) Revenue recognition Registrant fees, incorporation fees, accreditation fees and application and incorporation setup fees are recognized as revenue over the period of licensure, accreditation, or service provided when collection is reasonably assured. Rental and investment income are recorded as revenue when the service is provided or the investment income is earned and reasonable assurance exists regarding measurement and collectability. Amounts received in advance of these periods are recorded as unearned revenue. For any grant revenue received that is restricted as to its use, the College uses the deferral method of accounting and only recognizes the revenue when the associated services are provided or costs incurred. (g) Internally restricted net assets Internally restricted net assets are for the purpose of funding the development and implementation of a new database system and an electronic document and records management system ( EDRMS ). During fiscal year 2014, management internally restricted $1,250,000 to further fund the development and implementation of the new database system and the EDRMS. Investment income earned from the internally restricted capital investments is unrestricted. Page 8
12 Notes to the financial statements February 28, Summary of significant accounting policies (continued) (h) Use of estimates The preparation of financial statements in conformance with ASNPO requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures during the periods. Actual results could differ from these estimates. Significant estimates include the amortization period of property, equipment and intangible assets, the assumptions used regarding the actuarial valuation of the defined benefit pension obligations and the recording of accrued and contingent liabilities. (i) Comparative figures Certain comparative figures have been reclassified to conform to the financial statement presentation adopted for the current year. 4. Intangible assets Accumulated Net book Net book Cost amortization value value $ $ $ $ Database system 2,182,762 84,059 2,098, ,392 Other software 788,388 68, ,944 73,578 2,971, ,503 2,818, , Property and equipment Accumulated Net book Net book Cost amortization value value $ $ $ $ Land 9,009,000-9,009,000 8,301,000 Building 23,563,888 1,053,024 22,510,864 21,846,152 Building improvements 4,615, ,506 4,234,999 4,190,721 Furniture and equipment 2,309, ,534 1,657,046 1,695,201 Computer equipment 1,049, , , ,136 Equipment under capital lease 52,387 52,387-4,761 40,599,859 2,754,380 37,845,479 36,549,971 In December 2013, the College purchased an additional 3,200 square feet including building improvements on the fifth floor of its current location for future expansion at a cost of $1,990,625, plus applicable taxes and closing costs. Page 9
13 Notes to the financial statements February 28, Pension plans (a) CMA Pension Plan and Supplementary Pension Plan Prior to January 1, 2014, employees of the College participated in either a defined benefit pension plan or a group registered retirement savings plan. The defined benefit pension plan was the Canadian Medical Association ( CMA ) pension plan in which the College was a participating employer. This plan provides pension benefits based on length of service and best three-year average salary. The most recent actuarial valuation of the plan, as at January 1, 2011, disclosed a going concern funding shortfall of $8,402,900 and a solvency deficiency on a plan termination basis of $3,541,900. In addition, the College provided two supplementary pension plans for current and former senior staff as follows: (i) a defined benefit plan for former senior staff hired before This plan provides pension benefits, based on length of service and best three-year average salary, that are in excess of those that can be funded under a registered pension plan. (ii) a defined contribution plan for current and former senior staff hired after Under this plan, contributions of a specified percentage of salary in excess of the College s contributions to the CMA pension plan are assessed by the College. An actuarial valuation to measure the College s accrued benefit obligation for its supplementary defined benefit and defined contribution pension plans is carried out as at the last day of February of each year. (b) British Columbia Public Service Pension Plan On January 1, 2014, the College enrolled all its current employees in the British Columbia Public Service Pension Plan ( BCPSPP ) and has withdrawn from the Canadian Medical Association ( CMA ) pension plan effective December 31, The BCPSPP is a defined benefit multiemployer pension plan that provides pension benefits based on length of service and best five-year average salary. The plan grants annual inflation adjustments based on increases in the Canadian Consumer Price Index ( CPI ). Annual inflation adjustments are not guaranteed. The most recent published information shows that the plan has an actuarial surplus of $703,000,000 as at March 31, In connection with the transfer, the Board gave its approval to fund any potential shortfall up to $2,416,000 to recognize existing employees past service credits from the CMA Pension Plan to the BCPSPP. The transfer of assets of College employees in the CMA Pension Plan to the BCPSPP is pending approval from the Financial Services Commission of Ontario. The Board also approved the funding of an estimated $800,000 deficiency in respect of existing pensioners under the CMA Pension Plan. As at February 28, 2014, the College has recorded a provision in the amount of $3,216,000 relating to these costs. Page 10
14 Notes to the financial statements February 28, Pension plans (continued) The following tables show the status of the College s supplementary pension plans: $ $ Accrued benefit obligation 1 Balance at beginning of year 9,199,700 9,340,800 Service cost 127, ,700 Interest cost 404, ,600 Actuarial losses (gains) 82,500 (128,700) Benefits paid (537,400) (575,700) Balance at end of year 9,276,600 9,199,700 Less: current portion of pension liability (570,900) (575,700) Long-term pension liability 8,705,700 8,624,000 1 Does not include obligations under the Canadian Medical Association pension plan. $ $ Net pension expense Current service cost CMA pension plan, accounted for based on contributions 738, ,291 Supplementary defined benefit plan - 40,700 Supplementary defined contribution plan 127, ,000 Interest cost 404, ,600 Pension expense recognized for year 2 1,270,571 1,195,591 2 Amount included in "Salaries and benefits" on the statement of operations. $ $ College contributions Funded pension plans 738, ,291 Pensions paid under supplementary defined benefit pension plan 537, ,700 Total contributions 1,276,171 1,207,991 $ $ Significant assumptions 3 Discount rate 3.8% 3.5% Indexation of pensions 0.5% 0.5% 3 Used to measure costs and obligations for the supplementary defined benefit pension plans. Page 11
15 Notes to the financial statements February 28, Pension plans (continued) The discount rate is determined based on long-term corporate AA bond yields. The College has entered into a Letter of Credit agreement in the amount of $8,565,000 to secure the accrued pension benefits under the supplementary defined benefit and supplementary defined contribution plans offered to senior staff. The Letter of Credit expires on August 31 of each year and is renewed to reflect the change in the supplementary pension obligation. Collateral for this Letter of Credit is secured by the equity of the building. 7. Change in operating working capital $ $ Accounts receivable 85,023 (303,558) Prepaid expenses (70,420) 6,049 Accounts payable and accrued liabilities 3,582,077 (838,818) Government remittances payable (192,057) 57,624 Unearned revenue 763,764 1,479,841 4,168, , Rental revenue The College has signed a lease agreement to rent out 17,431 square feet on two floors of its building for a five period ending August 31, The College has signed an additional lease agreement to rent out 2,312 square feet on one floor of its building for a one year period ending March 31, Contingent liabilities The College has been named as a defendant in certain lawsuits. In the event the College is unsuccessful in defending any of these claims, the College has sufficient liability insurance to cover any legal obligation. However, when it is anticipated the College will ultimately incur a liability and the amount can be reasonably estimated, a provision is made in the financial statements. 10. Financial instruments (a) Credit risk Credit risk is the risk that a counterparty will fail to perform its obligations when they come due. The College is exposed to credit risk on its cash, investments and accounts receivable; however, the College does not have significant accounts receivable exposure to any individual registrant and cash and investments are held with well known, reputable Canadian financial institutions. (b) Interest rate risk Interest rate risk is the risk that the value of the College s financial instruments will vary due to fluctuations in interest rates and the degree of volatility of these rates. The College is exposed to interest rate risk on a portion of its investments. The College does not use derivative instruments to reduce its exposure to fluctuations in market interest rates. (c) Liquidity risk The College s objective is to have sufficient liquidity to meet its liabilities when they come due. The College monitors its cash balances and cash flows generated from operations to meet its requirements. As at February 28, 2014, the most significant financial liabilities are accounts payable and accrued pension liabilities. Page 12
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College of Physicians and Surgeons of British Columbia
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