CAPE BRETON UNIVERSITY
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1 Statement of Disclosure of Compensation CAPE BRETON UNIVERSITY
2 :iemgm Commerce MGM & Associates Telephone (902) Chartered Accountants Fax (902) Tower Internet 15 Dorchester Street Suite 500 PO Box 1 Sydney NS B 1 P 6G9 INDEPENDENT AUDITORS' REPORT To the Board of Governors of Cape Breton University We have audited the accompanying statement of disclosure of compensation of Cape Breton University for the year ended March 31, 2017 ("the statement"). The statement has been prepared by management based on reporting requirements of the Public Sector Compensation Disclosure Act of the Province of Nova Scotia. Management's Responsibility for the Statement Management is responsible for the preparation of the statement in accordance with reporting requirements of the Public Compensation Disclosure Act of the Province of Nova Scotia and for such internal control as management determines is necessary to enable the preparation of the statement that is free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to express an opinion on the statement 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 statement is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the statement. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the statement, whether due to fraud or error. In making those risk assessments, the auditors consider internal control relevant to the entity's preparation of the statement 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 statement. 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 information in the statement of disclosure of compensation of Cape Breton University for the year ended March 31, 2017 is prepared, in all material respects, in accordance with the reporting requirements of the Public Sector Compensation Disclosure Act of the Province of Nova Scotia. Basis of Accounting Without modifying our opinion, we draw attention to Note 1 to the statement, which describes the basis of accounting. The statement is prepared to assist Cape Breton University to meet the requirements of the Province of Nova Scotia. As a result, the statement may not be suitable for another purpose. Chartered Professional Accountants Licensed Public Accountants Sydney, Canada June 22, 2017
3 Statement of Disclosure of Compensation Received by Compensation Anderson, Eleanor $ 101,444 Andrea, Belinda 111,948 Augustine, Stephen 158,384 Bailey, J. William 104,997 Bailey, Judith M. 112,499 Barre, D. Edward 113,303 Bethke, Shawn 118,151 Bierenstiel, Matthias 110,220 Bouman, 0. Thomas 112,240 Brann-Barrett, M. Tanya 131,324 Britten, Allen 131,291 Broadhead, Lee-Anne 129,760 Brown, Dannie 107,229 Brown, Keith 191,415 Burrow, Sylvia 106,680 Butler, Stephen 137,801 Campbell, Robert 143,317 Cantwell, Deborah 108,090 Carre, Geoffrey 102,804 Chen,Shaohua 121,417 Corsano, Theresa 115,925 Curtis, Jan 117,517 D'Cunha, Godwin 102,104 Devoe, Lois 121,991 Dobson, Mary 106,056 Drodge, Janice 108,092 Farnsworth, Jane 110,131 Fraser, Allan 101,967 Gerrie, James 104,213 Gibbs, Terry 102,765 Glassey, Barb 104,571 Griscti, Odette 112,899 Hatcher, Bruce 117,517 Hayes, J. Derrick 132,899 Howard, Patrick 114,614 Inglis, Stephanie 114,306 Jamieson, Barbara 106,212 Johnson, David 138,823 Karaphillis, George 163,769 Keating, Mary 105,070 Keefe, Dale 198,439 Kennedy, Evelyn 126,778 Kennedy, Karen 104,386 Kreber, Carolin 165,402 Krug, Kate 103,680 Labelle, Ronald 115,788 See accompanying notes to the Statement of Disclosure of Compensation.
4 Statement of Disclosure of Compensation Received by Compensation Lake, Kimberly Marie $ 101,983 Leach, Nathaniel 107,585 Lewis, Jane 127,783 Lionais, Douglas 105,171 Locke, Clayton 129,976 MacDonald, Michael 112,634 Macinnis, Blair 102,854 Macinnis, Gordon 200,807 MacIntyre, Peter 146,712 MacKinnon, John 127,148 MacKinnon, Richard 142,781 Maclellan, Edwin 145,862 MacNeil, Elaine 102,206 MacPhee, Cynthia 120,627 Maher, Patrick 116,713 Manley, Alexis 170,146 Martell, Jaime 106,887 Mason, Beth 103,200 Mccann, Stewart 146,121 McCorquodale, David 158,742 McDonald, Melissa 100,570 Mcisaac, Corrine 117,517 Mercer, Carl 108,274 Mersereau, Helen 119,169 Miadonye, Adango 124,789 Mkandawire, Martin 133,222 Modesto, Sean 104,571 Moir, Scott 100,884 Molloy, Andrew 126,845 Morrison, Mary 103,365 Moy, Martin 137,599 Mullan, Arlene 120,615 Mullan, David 167,909 Mula Farenkia, Bernard 125,795 Mysyk, Avis 104,571 Nemeth, Willena 109,115 Nicholls, Roderick 119,626 Oakes, Ken 113,569 O'Brien, Catherine 109,981 Odartey-Wellington, Felix 110,228 Parish, Joseph 101,581 Parnaby, Andrew 115,532 Pettigrew, Todd 123,041 Preen, James 120,467 Profit, Sheila 130,617 Pyke, Joanne 105,774 See accompanying notes to the Statement of Disclosure of Compensation.
5 Statement of Disclosure of Compensation Received by Compensation Ramji, Rubina $ 115,532 Rawlings, Timothy 114,283 Reynolds, Andrew 113,639 Robinson, William J. 103,470 Rolls, Judith 145,461 Rudderham, Debbie 108,421 Rudiuk, Edmund 114,442 Scott, Jacquelyn 153,031 Shang, Wei 101,049 Silverberg, Mark 117,202 Smith, Norman 138,339 Standing, Paul 128,820 Stewart, Robert 131,644 Swanson, Andrew 168,058 Syms, Laura 106,799 Tanchak, Michael 126,702 Urbaniak, Thomas 103,273 Vainio-Mattila, Arja 157,362 Walsh, Audrey 101,799 Watuwa, Richard 114,612 Wheeler, David 356,761 White, Dawn 117,716 Wright, Margaret Ann 115,327 Xia, Congying 114,120 See accompanying notes to the Statement of Disclosure of Compensation.
6 Notes to the Statement of Disclosure of Compensation 1. BASIS OF ACCOUNTING This statement has been prepared by Cape Breton University (University) to comply with the reporting requirements of the Public Sector Compensation Disclosure Act (the Act) of the Province of Nova Scotia. The Act requires public sector bodies disclose to the public the amount of compensation it pays to any person if that compensation is in excess of $100,000 in a fiscal year. 2. SIGNIFICANT ACCOUNTING POLICIES a) Persons covered under the Act Section 3 of the Act states that the University is required to disclose compensation of $100,000 or more that it pays or provides, directly or indirectly to, or for the benefit of, each of its directors, officers, employees, contractors and consultants. Management has given consideration to the following: Individuals - The University considers any individual with an employment contract between the individual and the University to be an employee. Secondments - Employees on secondment to another organization and are not expensed in the records of the University are excluded from this statement. Contractors and consultants - The University considers any entity to whom it issues a T4A to be a contractor or consultant. b) Compensation For purposes of The Act, compensation means the total amount or value of all cash and noncash salary, wages, payments, allowances, bonuses, commissions and perquisites, other than a pension, pursuant to any arrangement, including an employment contract, and includes, without restricting the generality of the foregoing, All overtime payment, retirement or severance payments, lump-sum payments and vacation payouts, The value of loan or loan-interest obligations that have been extinguished and of imputedinterest benefits from loans, Long-term incentive plan earnings and payouts, The value of benefits derived from vehicles or allowances with respect to vehicles, The value of the benefit derived from living accommodations provided or any subsidy with respect to living accommodation,
7 Notes to the Statement of Disclosure of Compensation 2. SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) b) Compensation (continued) Payments made for exceptional benefits not provided to the majority of employees, Payments for memberships in recreational clubs or organizations, and The value of any other payment or benefit prescribed in the regulations. c) Exclusions Certain types of payments have been excluded in determining compensation paid under the Act, Professional membership dues paid by the employer where the employer is deemed to be the primary beneficiary of the payment, pursuant to guidelines followed by the Canada Revenue Agency, Payments made to the estate of deceased employees, and Benefit payments that are provided to the majority of employees.
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