PANB AGM 2016 Educational Sessions Campbellton Civic Center

PANBAGM2016
EducationalSessions
CampbelltonCivicCenter
Campbellton,NB
AfterthebusinessmeetingisoverandpriortotheAwardsGala,whydon’tyou
joinusforsomeeducationalpresentations.Thesepresentationswillbeworth
additionalcreditsoverandaboveyourcreditsforparticipatingintheAGM.
13:00till14:00
Presentation(enfrancais)byLianeVail
MentalHealthResiliency
14:00till15:00
PresentationbyMoeJacob,HealthEd
Preceptorship…animportantstep!
15:00till16:00
PresentationbyRickBabineau,OultonCollege
Leadership,whoamIleading?
APNBAGA2016
Sessiond’éducation
CentreCivicdeCampbellton
Campbellton,NB
Après que la réunion annuelle terminer et avant notre Gala de remises de
prix, venez nous joindre a nous pour des sessions d’éducation. Ces cessions
vousoffresdescréditsau-delàdelescréditspourl’AGA.
13heuresà14heures
PrésentationenfrançaisbyLianeVail
Larésilienceetlasantemental
14heuresà15heures
PrésentationparMoeJacob,
HealthEd(enanglais)
Précepteurs,uneétapeimportante
15heuresà16heures
PrésentationparRickBabineau,
CollegeOulton(enanglais)
Leleadership,quiestquejegère
September 20, 2016
Dear Member:
Please find enclosed the information package for the Annual General
Meeting (AGM) scheduled for October 15, 2016 in Campbellton, New
Brunswick. I encourage you, as a member of your Professional
Association, to participate at the AGM.
Included in this package are the following items:
•
•
•
•
•
Agenda and Location Information
Proxy Form
Voting Procedures (In-person, online and by Proxy)
Proposed Bylaw Amendments
Financial Review Engagement
It is also suggested you bring your copy of the By-Laws with you to the
meeting. Being fiscally prudent, we have opted not to include a new copy
in this package, however a limited number of copies will be available at
the Registration desk if you have misplaced yours; they are also available
on our website.
I am confident we will have a positive, productive meeting and look
forward to seeing you there!
Sincerely,
Phil Comeau
President
298 rue Main Street • Fredericton • N.B. • E3A 1C9
• Phone: 1-888-887-7262 • Fax: (506) 459-6728 • Email: [email protected]
Le 20 septembre 2016
Cher membre,
Vous trouverez ci-inclus la trousse d’information pour l’AGA qui se tiendra
le 15 octobre 2016 à Campbellton, au Nouveau-Brunswick Je vous
encourage donc en tant que membre de votre association professionnelle
à participer à l’AGA.
Vous trouverez dans cette trousse les articles suivants :
•
•
•
•
•
Ordre du jour, information sur le lieu
Formule de procuration
Procédures de vote (En personne, Online et par procuration)
règlement modifiant
états financiers
On vous suggère également d’apporter un exemplaire de vos règlements
administratifs à la rencontre. Nous avons voulu être économes; nous
avons choisi de ne pas inclure un nouvel exemplaire dans cette trousse.
Toutefois, un nombre limité d’exemplaires seront disponibles à l’inscription
si vous avez égaré le vôtre; ils sont aussi disponibles sur notre site web.
Je suis persuadé que nous aurons une réunion positive et productive. Au
plaisir de vous y rencontrer!
Je vous prie d’agréer, cher membre, l’expression de mes sentiments les
meilleurs.
Le président,
Phil Comeau
298 rue Main Street • Fredericton • N.B. • E3A 1C9
• Phone: 1-888-887-7262 • Fax: (506) 459-6728 • Email: [email protected]
Annual General Meeting
October 15, 2016 – 9:30 AM
Assemblée générale annuelle
le 15 octobre 2016 – 09:30
Campbellton Civic Center
Campbellton, New Brunswick
Centre Civique Memorialvice
Campbellton, (Nouveau-Brunswick)
AGENDA
ORDRE DU JOUR
Registration (Open at 8AM)
Inscription (Ouvert à 8h)
Call to Order
Ouverture de la séance
Roll Call of Officers
Appel des dirigeants
Approval of Agenda
Adoption de l’ordre du jour
Year End Financial Statement
États financiers de fin d’exercice
Approval of 2015 AGM Minutes
Adoption du procès-verbal de l’AGA 2015
President’s Address
Allocution du président
Reports - Executive Director/Registrar
Rapports - Directeur général et registraire
Election of Officers
Élection des dirigeants
•
•
Vice-President
Secretary
•
•
Vice-président
secrétaire
Closing Remarks
Mot de la fin
Meeting Adjourned
Levée de la séance
298 rue Main Street • Fredericton • N.B. • E3A 1C9
• Phone: 1-888-887-7262 • Fax: (506) 459-6728 • Email: [email protected]
2016Honors & Awards
Banquet
The Paramedic Association of New Brunswick
Requests the pleasure of your company at the
2016 PANB Honors & Awards Banquet
Recognizing paramedics as Long Service Awards
Recipients and awarding Emergency Medical
Services Exemplary Service Medals
Saturday, October 15th, 2016 at 7 pm
Campbellton Civic Center
Campbellton, New Brunswick
Reception with cash bar from 6pm to 7pm
Tickets: $45 available by contacting the PANB
office or at the door.
*Semi-Formal Dress
298 rue Main • Fredericton • N.B. • E3A 1C9
• Phone: 1-888-887-7262 • Fax: (506) 459-6728 • Email: [email protected]
Banquet 2016
L’Association des paramédics du NouveauBrunswick à l’honneur de vous inviter au
Banquet de l’APNB 2016
Où nous reconnaitrons des paramédics du N.-B.
Pour leurs années de service et décernerons des
Médailles pour Services Distingués des Services
d’Urgence Médicale
Le samedi 15 octobre 2016 à 19h00
Centre Civic Memorial
Campbellton, Nouveau-Brunswick
Réception avec bar payant de 18h00 à 19h00
Billets : 45,00$ disponibles au bureau de l’APNB ou
la porte
*Tenue semi-formelle
298 rue Main • Fredericton • N.B. • E3A 1C9
• Phone: 1-888-887-7262 • Fax: (506) 459-6728 • Email: [email protected]
Administrative Bylaw Amendment
Bylaw 6.10
Online Voting
As a result of a recent amendment to the Paramedic Association of New
Brunswick (PANB) Bylaws, the PANB will be implementing a process to allow for
members who wish to participate in the voting process, who either do not wish to,
or cannot attend an Annual or Special Meeting of the membership, can vote
online. This process is not meant to replace participation at the meetings,
however, it is meant to enhance the rights of the membership to have a voice.
At the Annual General Meeting on October 15, 2016, each member who is
entitled to vote, and who has not presented in person can vote online. This will
allow them to vote electronically, in real time, for any appropriate bylaw
amendments and election of officers, exactly as presented to the membership
who is attending the meeting.
The online voting process will commence 3 days prior to the actual meeting.
Members can proceed to the voting website and cast their votes for each of the
questions. Please note that the voting period will only last until 11:30 AM
(Atlantic Time) on the day of the annual meeting (October 15, 2016). It is
important to note that all information related to voting, including
usernames, passwords, and how each member votes are hosted on a third
party secure website that PANB has no access to.
Results of the online vote, once calculated will be posted on the PANB website.
To ensure the process works well, please remember to:
§
§
Make sure PANB has your current email address;
Make sure that you vote within the allowable voting period
The PANB cannot guarantee the ability of any member’s e-mail or computer
system to function appropriately. Therefore the PANB will not assume any
liability based on a member’s inability to cast a vote.
298 rue Main Street • Fredericton • N.B. • E3A 1C9
• Phone: 1-888-887-7262 • Fax: (506) 459-6728 • Email: [email protected]
Modification du règlement administratif
6.10
Vote en ligne
Une modification récente du règlement administratif de l’APNB amènera
l’association à instaurer une procédure permettant aux membres de voter en
ligne s’ils ne peuvent pas ou ne veulent pas assister à une assemblée générale
annuelle ou extraordinaire. Cette procédure n’a pas pour but de remplacer la
participation aux réunions, cependant elle veut renforcer le droit des membres
d’être entendus.
À de l’assemblée générale annuelle du 15 octobre 2016, chaque membre qui a
le droit de voter et qui n’est pas présent en personne permettront d’exercer son
vote par voie électronique, en temps réel. Le vote électronique vise les
propositions concernant la modification des règlements et l’élection des
dirigeants de l’association, exactement comme les membres présents à la
réunion.
La procédure de vote en ligne commencera 3 jours avant la réunion. Les
membres pourront aller sur le site prévu pour le scrutin et voter sur chacune des
questions. À noter que les membres ne pourront voter jusqu’à 11h30 (heure de
l’Atlantique), la journée de l’assemblée annuelle (15 octobre 2016). Pour
assurer l’impartialité et l’intégrité, tous les renseignements ayant trait au
vote, les noms d’utilisateur, mots de passe et votes de chaque membre
passent par le site web sécurisé d’un tiers auquel l’APNB n’a pas accès.
Une fois les votes en ligne comptés les résultats du vote en ligne seront affichés
sur le site web de l’APNB. Pour garantir la bonne marche de la procédure,
vous devez vous assurer de ce qui suit :
§ L’APNB a votre adresse électronique.
§ Vous devez voter pendant la période de scrutin
L’APNB ne peut garantir que le courriel ou l’ordinateur d’un membre
fonctionnera correctement. En conséquence, elle n’assume aucune
responsabilité advenant qu’un membre ne puisse pas voter.
298 rue Main Street • Fredericton • N.B. • E3A 1C9
• Phone: 1-888-887-7262 • Fax: (506) 459-6728 • Email: [email protected]
PROXY VOTING
What you need to know
Anyone who does not plan to attend the 2016 annual meeting can make their views
known through a process called proxy voting. Simply put, it is a way of voting at
annual meetings by means of a proxy or person that you have entrusted to vote on your
behalf. Please read the following information carefully to make sure that your opinions
are counted.
What is a proxy?
A proxy is a written statement authorizing a person to vote on behalf of another
person at a meeting. PANB will use proxy voting at the upcoming annual meeting,
October 15, 2016 in Campbellton, NB.
By signing the proxy form attached, practicing members authorize a person to vote in
their place. Paramedics attending the annual meeting may carry up to five proxy votes as
well as their own vote.
What the Association bylaw says about proxy voting?
PANB bylaws states:
6.07(e)A member may, by means of a written proxy, appoint a proxy holder to attend
and act at a specific meeting of members, in the manner and to the extent authorized
by the proxy, whether relating to specific or non-specific business items. A proxy
holder must be a registered member of the Association. No one member will be
allowed to carry more than five proxy votes. The Board may approve a form of proxy to
be used by members.
Information for Paramedics who give their vote away
Paramedics holding PANB practicing memberships may give their vote to another
practicing member. They should, however, keep the following in mind: (a) know the
person to whom they are giving their vote, (b) share their opinion on how they wish that
person to vote for them, (c) realize that the person holding their proxy may hear
discussions at the meeting that could shed a different light on an issue (so discuss the
flexibility of your vote), (d) fill out the form on this page accurately (the blank form may be
reproduced if necessary), and (e) send the form to the PANB office by regular mail
or Fax only. All forms must be received at the office by October 7, 2016 at 1600 hrs.
298 rue Main Street • Fredericton • N.B. • E3A 1C9
• Phone: 1-888-887-7262 • Fax: (506) 459-6728 • Email: [email protected]
When proxy forms are received at the Association office, staff members check that both
paramedics named on the form hold practicing membership and that the information on
the form is accurate. Occasionally a form has to be considered void because the name
does not coincide with the registration number on record.
A form is also void if it is not signed, if it is not completely filled out or if there are more
than five forms received for one proxy holder. Since one paramedic may hold only five
proxies, a sixth or subsequent forms received for that paramedic is void. Also, no
forms are accepted if received after October 7, 2016 at 1600 hrs. All forms must
be legible or they will be declared void.
Information for Paramedics who carry proxies at the meeting
Keep
•
•
•
•
•
•
•
the following facts about proxy voting at the tips of your fingers:
Practicing members of PANB may carry proxies.
The maximum number of proxies that can be held is five. There is no minimum.
Know the persons whose votes you carry and discuss with them how they want
to vote on issues.
At the time of the meeting, pick up your proxy votes at Registration.
Proxy votes are non-transferable. They cannot be given to someone else in
attendance at the meeting.
During the meeting, participate in discussions. If information is presented that
could change the opinion of paramedic’s whose vote you carry, you may get in
touch with them, vote according to your own opinion or withhold your proxy
vote.
Always carry your proxies with you. If they are lost, you may not be able to retrieve
them to vote.
Clarification
Anyone wishing clarification on proxy voting is welcome to call the Association at (506)
459-2638 or toll free 1 888-887-7262.
298 rue Main Street • Fredericton • N.B. • E3A 1C9
• Phone: 1-888-887-7262 • Fax: (506) 459-6728 • Email: [email protected]
VOTE PAR PROCURATION
Ce que vous devez savoir
Un membre qui ne prévoit pas assister à l’assemblée générale annuelle de 2016 peut
s’exprimer au moyen d’une procédure nommée vote par procuration. Autrement dit, c’est
une manière de voter à une assemblée annuelle par l’entremise d’un mandataire, c’està-dire une personne chargée de voter en votre nom. Veuillez lire attentivement ce qui
suit pour faire en sorte que votre opinion compte.
Qu’est-ce qu’une procuration?
C’est une déclaration écrite qui autorise une personne à voter au nom de quelqu’un
d’autre à une assemblée. L’APNB permettra le vote par procuration à la prochaine
assemblée générale annuelle, soit le 15 octobre à Campbellton, au NouveauBrunswick.
En signant le formulaire de procuration ci-joint, un membre en règle autorise une
personne à voter à sa place. Les paramédics qui assistent à l’assemblée annuelle
peuvent détenir cinq votes par procuration en plus de leur propre vote.
Que dit le règlement de l’Association sur le vote par procuration?
Le paragraphe 6.07(e) mentionne qu’un membre peut, au moyen d’une procuration
écrite, désigner un mandataire pour assister à une assemblée donnée des membres et
agir de la manière et dans les limites permises par la procuration, que cela concerne
des points spécifiques ou non des affaires dont il est question à l’assemblée. Un
détenteur de procuration doit être membre inscrit de l’Association. Aucun membre ne
peut détenir plus de cinq votes par procuration. Le conseil peut approuver un
formulaire de procuration à l’intention des membres.
Renseignements pour les paramédics qui donnent leur droit de vote
Les paramédics qui sont membres actifs de l’APNB peuvent mandater un autre
membre actif pour voter en leur nom. Cependant, ils doivent tenir compte de ce qui
suit : a) connaître la personne qu’ils désignent pour exercer leur droit de vote;
b) exprimer clairement comment ils veulent que cette personne vote en leur nom;
c) comprendre que la personne qui détient leur droit de vote peut entendre, à
l’assemblée, des discussions qui pourraient éclaircir un sujet (vous devriez envisager
la souplesse de votre vote); d) remplir correctement le formulaire ci-joint (le modèle
peut être reproduit au besoin); e) envoyer le formulaire dûment rempli au bureau de
l’APNB par courrier ou par télécopieur. Tous les formulaires doivent parvenir au
bureau au plus tard à 16 h le 7 octobre 2016.
298 rue Main Street • Fredericton • N.B. • E3A 1C9
• Phone: 1-888-887-7262 • Fax: (506) 459-6728 • Email: [email protected]
Quand les formulaires parviennent au bureau de l’Association, le personnel vérifie que
les deux paramédics qui y sont nommés sont membres actifs et en règle et que les
renseignements donnés dans le formulaire sont exacts. Il peut arriver qu’un formulaire
doive être considéré nul parce que le nom ne correspond pas au numéro d’inscription
qui y apparaît. Il sera également annulé s’il n’est pas signé, s’il manque un
renseignement ou si plus de cinq formulaires visent un même mandataire, forçant alors
l’annulation du sixième formulaire et des suivants. De plus, tous les formulaires reçus
après 16 h le 7 octobre 2016 seront rejetés et tous ceux qui ne sont pas lisibles
seront déclarés nuls.
Information à l’intention des paramédics détenteurs de procurations
Vous devez prendre bien conscience des exigences et des réalités suivantes :
•
Les membres actifs de l’APNB peuvent détenir des procurations.
•
Personne ne peut détenir plus de cinq procurations, mais il n’y a pas de
minimum.
•
Vous devez connaître les personnes pour qui vous votez et discuter de la
manière dont elles voudraient voter.
•
À l’assemblée, vous devez passer prendre vos procurations au comptoir
d’inscription.
•
Les votes par procuration ne sont pas transférables; ils ne peuvent pas être
donnés à une autre personne qui assiste à l’assemblée.
•
Il est important que vous assistiez à l’assemblée et vous devriez même
participer aux discussions. Il se pourrait que des renseignements obtenus sur
place influencent l’opinion du ou des membres qui vous ont donné une
procuration. Dans ce cas, vous pouvez soit le ou les contacter, soit voter
selon votre opinion, soit ne pas exercer le ou les votes par procuration.
•
Vous devez toujours être en possession de vos procurations. Si vous lez
égarez, il se pourrait que vous ne les retrouviez pas pour voter.
Explications
Pour obtenir des explications sur le vote par procuration, appeler l’Association au
506-459-2638 ou, sans frais, au 1-888-887-7262.
298 rue Main Street • Fredericton • N.B. • E3A 1C9
• Phone: 1-888-887-7262 • Fax: (506) 459-6728 • Email: [email protected]
Proxy voting form (please print)
I, ______________________________________ , a practicing paramedic and
member of the Paramedic Association of New Brunswick, hereby appoint,
________ _______________________________ , registration number _______ as
my proxy to act and vote on my behalf, at the annual meeting of the Paramedic
Association of New Brunswick to be held October 15, 2016 and any adjournment
thereof.
Signed this day _____________________of __________________________ 20__.
Registration no _______________________________________________________
Signature ___________________________________________________________
All forms must be legible or they will be declared void.
To be received at PANB offices before October 7, 2016 at 1600 hrs. Send by mail
to: PANB, 298 Main Street, Fredericton, NB E3A 1C9, or Facsimile at (506)
459-6728
298 rue Main Street • Fredericton • N.B. • E3A 1C9
• Phone: 1-888-887-7262 • Fax: (506) 459-6728 • Email: [email protected]
Formulaire de vote par procuration (en lettres moulées svp)
Je, _____________________________________ , paramédic membre actif de
l’Association des paramédics du Nouveau-Brunswick, mandate par la présente,
________________________________________
, n°
d’inscription _____________________________ , pour agir et voter en mon nom à
l’assemblée générale annuelle (y compris à toute reprise de celle-ci après
ajournement) de l’Association des paramédics du Nouveau-Brunswick qui aura lieu
le 15 octobre 2016.
Signé le ____________________________20__.
N° d’inscription _______________________________________________________
Signature ___________________________________________________________
Les formulaires qui ne sont pas lisibles seront déclarés nuls.
Doit parvenir au bureau de l’APNB au plus tard à 16 h le 7 octobre 2016. Par la
poste à : APNB, 298 rue Main, Fredericton (N.-B.) E3A 1C9; par fax au 506459-6728
298 rue Main Street • Fredericton • N.B. • E3A 1C9
• Phone: 1-888-887-7262 • Fax: (506) 459-6728 • Email: [email protected]
Paramedic Association of New Brunswick
2017 Budget
2016 Budget
Membership
Liabiliy Insurance
membership Application Processing
Membership Surcharge
Entry Examination
Competency and Conduct Awarded Costs
Misc Income
Rental income
Interest on Investments
Promotional Item Sales
Total Revenue
$
$
2017 Budget
$
481,000.00 $
$
$
3,000.00 $
90,000.00 $
1,000.00 $
1,700.00 $
4,800.00 $
$
$
581,500.00 $
481,000.00
200.00
3,000.00
90,000.00
1,000.00
1,700.00
9,600.00
200.00
586,700.00
Professional Services - IT
Website Development/Maintenance
$
$
2,500.00 $
6,376.05 $
2,500.00
1,576.05
Photocopying Fees
Photocopier Machine Lease
Photocopier Supplies
$
$
$
3,967.58 $
$
1,200.00
3,967.58
-
Postage Machine Supplies
Postage Machine Lease
Postage Purchase
$
$
$
$
2,462.60 $
4,500.00 $
2,462.60
4,000.00
Telecommunications - Landline
Telecommunications - LandlineTelecommunications 800 Service/Long Distance
Telecommunications - Wireless
Teleconference Services
$
$
$
$
2,010.14
3,000.00
3,000.00
500.00
$
$
$
$
2,110.65
3,000.00
3,000.00
500.00
Office Facility Costs - Office Supplies
Paper
Computer Software
Computer Printer Supplies
Computer Hardware - Purchase
$
$
$
$
$
6,000.00
2,000.00
2,000.00
5,000.00
$
$
$
$
$
5,000.00
3,000.00
2,000.00
6,000.00
Utilities Power
Utilities Water/Sewer
$
$
3,200.00 $
400.00 $
3,200.00
400.00
Office Facility Costs - Rent/Mortgage
Office Facility Costs - Maintenance
Office Facility Costs - Furniture
Office Facility Property Tax
$
$
$
$
Insurance - Building and Contents
Insurance - Directors and Officers
Insurance - Professional Liability
$
$
$
Exam Costs
Space Rental - Meetings
Conduct and Competency
Conduct and Competency Committee per-diem
Travel
Meals
Accommodations
Legal Costs C&C
Telecommunication expenses
$
$
704.96
$
$
740.21
$
$
$
$
$
$
3,238.51
1,215.51
668.53
668.53
90,000.00
-
$
$
$
$
$
$
3,920.00
1,215.51
668.53
668.53
90,000.00
-
SUBTOTAL - COMPETENCY AND CONDUCT / LEGISLATIVE DEVELOPMENT
$
188,526.00 $
186,429.65
Corporate Operations
Human Resources
Executive Director / Registrar
Assistant Registrar/Office Manager
Admin Support
Summer Student
Employment Expenses and Benefits
Sub-Total
$
$
$
$
$
$
69,895.80
48,750.00
33,077.07
3,600.00
24,638.74
179,961.61
$
$
$
$
$
$
70,944.24
48,750.00
33,738.61
3,600.00
24,843.94
181,876.79
Advertising
Printing and Reproduction /CEN
Professional Services - Accounting
Professional Services - Legal
Professional Services - Translation (Text)
Space Rental - Meetings
Bank Charges
Merchant Fees
Non Refundable HST
$
$
$
$
$
$
$
$
$
4,000.00
1,000.00
4,000.00
5,000.00
7,500.00
704.96
600.00
4,500.00
12,000.00
$
$
$
$
$
$
$
$
$
4,000.00
1,000.00
4,000.00
5,000.00
7,687.50
740.21
600.00
7,400.00
12,000.00
$
$
$
$
$
$
Expense
1
19,500.00
5,000.00
2,100.00
14,000.00
$
$
$
$
19,500.00
5,000.00
2,100.00
14,000.00
2,500.00 $
2,013.59 $
$
2,500.00
2,200.00
-
Paramedic Association of New Brunswick
2017 Budget
SUB-TOTAL - CORPORATE OPERATIONS
$
Governance and Leadership
Board of Directors Expenses
BOD Compensation
Accommodations
Meals
Travel
Telecommunications-Long Distance
Sub-Total
$
$
$
$
$
$
37,050.00
7,000.00
3,500.00
18,351.17
65,901.17
$
$
$
$
$
$
37,050.00
7,000.00
3,500.00
20,000.00
67,550.00
Staff Expenses
Accommodations
Meals
Travel
Sub-Total
$
$
$
$
1,000.00
1,000.00
8,000.00
10,000.00
$
$
$
$
1,000.00
1,000.00
8,000.00
10,000.00
Paramedic Association of Canada - National AGM
Accommodations
Travel
Meals- out of Province
Sub-Total
$
$
$
$
1,000.00
2,000.00
500.00
3,500.00
$
$
$
$
1,000.00
2,000.00
500.00
3,500.00
Paramedic Association of Canada - Association Dues + Other Memberships
Sub-Total
$
$
23,180.00
23,180.00
$
$
23,180.00
23,180.00
$
$
$
435.53 $
6,000.00 $
500.00 $
457.31
6,000.00
500.00
$
6,935.53 $
6,957.31
SUB TOTAL - GOVERNENCE AND LEADERSHIP
$
109,516.70 $
111,187.31
Promotion/Committee Work
Registration Process Committee
Honours and Awards
Public Relations
Sub-Total
$
$
$
$
Other Expenses
Reserve - Conduct and Competency Proceedings
Special Projects Development
Reserve - Emergency Fund/Corporate Support
Sub-Total
$
$
$
$
TOTAL EXPENDITURES
SUMMARY
PANB Annual General Meeting
Space rental meetings
Translations-Simultaneous
Translation-Text
Awards Banquet Expenses
Sub-Total
2
219,266.57 $
18,000.00
17,575.00
25,000.00
60,575.00
224,304.50
$
$
$
$
18,000.00
19,470.00
25,000.00
62,470.00
$
$
$
$
2,000.00
2,000.00
$
577,884.27 $
586,391.45
$
3,615.73 $
308.55
-
PARAMEDIC ASSOCIATION OF NEW BRUNSWICK
REVIEW ENGAGEMENT REPORT
AND FINANCIAL STATEMENTS
DECEMBER 31, 2015
William E. Marr
Chartered Accountant
REVIEW ENGAGEMENT REPORT
To:
The Directors
Paramedic Association of New Brunswick
I have reviewed the balance sheet of Paramedic Association of New Brunswick as at
December 31, 2015 and the statements of income and expenditures and accumulated surplus and
cash flows for the year then ended. My review was made in accordance with Canadian generally
accepted standards for review engagements and accordingly consisted primarily of enquiry,
analytical procedures and discussion related to information supplied to me by the Company.
A review does not constitute an audit and consequently I do not express an audit opinion on
these financial statements.
Based on my review, nothing has come to my attention that causes me to believe that these
financial statements are not, in all material respects, in accordance with accounting standards for not
for profit organizations.
Saint John, N.B.
August 26, 2016
53 King Street, Suite 400, Saint John, N.B. E2L 1G5
Chartered Professional Accountant- CA
Tel: (506) 652-3077 Fax: (506) 635-5419
William E. Marr
Chartered Accountant
PARAMEDIC ASSOCIATION OF NEW BRUNSWICK
BALANCE SHEET
AS AT DECEMBER 31, 2015
ASSETS
Current
Cash
Accounts receivable
Term deposits
Prepaid expenses
Capital assets (note 3)
2015
2014
$281,404
660
20,476
302,540
$160,881
103,668
1,516
266,065
514,956
525,004
$817,496
$791,069
$ 21,653
421,188
6,301
449,142
$ 37,730
396,263
6,025
440,018
245,351
6,301
239,050
252,983
6,025
246,958
129,304
104,093
$817,496
$791,069
LIABILITIES
Current
Accounts payable and accrued liabilities
Deferred revenue
Current portion of long term debt
Long term debt (Note 6)
Less: current portion
ACCUMULATED SURPLUS
Accumulated surplus
APPROVED ON BEHALF OF THE BOARD:
Director
Director
Unaudited
William E. Marr
Chartered Accountant
PARAMEDIC ASSOCIATION OF NEW BRUNSWICK
STATEMENT OF INCOME AND EXPENDITURES AND ACCUMULATED SURPLUS
FOR THE YEAR ENDED DECEMBER 31, 2015
2015
INCOME
Membership
Other
2014
$482,262
83,538
565,800
$477,619
59,273
$536,892
57,888
8,653
74,772
3,844
46,448
23,953
773
6,741
29,495
4,723
19,921
62,455
2,200
9,992
145,534
11,235
5,087
11,075
15,800
540,589
53,530
5,543
72,481
15,154
45,099
26,712
382
3,356
95,702
4,633
19,339
58,354
1,450
21,472
137,342
16,253
4,826
11,089
11,215
608,758
25,211
(71,866)
104,093
175,959
$129,304
$104,093
EXPENDITURES
Practitioner liability insurance
Bank charges
Board and chapter expenses (schedule 1)
Staff expenses
Office expenses (schedule 1)
Amortization
Miscellaneous
Translation services
Legal
Accounting
Due and fees
Public relations and committee
Directors insurance
Non-refundable HST
Wages and benefits
AGM and general meeting expense
Other committee expenses
Interest on long term debt
Property taxes
Excess of income over expenditures (Expenditures over income)
Accumulated surplus, beginning of year
Accumulated surplus, end of year
Unaudited
William E. Marr
Chartered Accountant
PARAMEDIC ASSOCIATION OF NEW BRUNSWICK
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDING DECEMBER 31, 2015
2015
2014
Net inflow (outflow) of cash related
to the following activities
Operating
Excess on income over expenditures (expenditures over income)
Item not affecting cash:
Amortization
Changes in non-cash operating working capital items:
Term deposits
Prepaid expenses
Accounts payable and accrued liabilities
Deferred revenue
$ 25,211
$ (71,866)
23,953
26,712
49,164
(45,154)
103,668
(18,960)
(16,738)
24,925
(2,132)
16,563
(15,615)
(16,491)
142,059
(62,829)
Financing
Mortgage proceeds (payments)
Investing
Purchase of capital assets
(7,632)
129,462
(13,904)
(203,375)
Net cash inflow
120,523
(136,742)
Cash position, beginning of year
160,881
297,623
$281,404
$ 160,881
Cash position, end of year
Unaudited
William E. Marr
Chartered Accountant
PARAMEDIC ASSOCIATION OF NEW BRUNSWICK
STATEMENT OF EXPENSES
FOR THE YEAR ENDED DECEMBER 31, 2015
SCHEDULE 1
Board and chapter expenses
Travel
Meals
Other
Wage replacement
Office expenses
Postage and publications
Rent and occupancy costs
Telecommunications
Insurance
Supplies
Equipment leases
Unaudited
2015
2014
$ 32,282
5,389
6,141
30,960
$ 74,772
$ 29,660
4,922
8,674
29,225
$ 72,481
$ 4,320
12,083
13,486
1,555
7,687
7,317
$ 46,448
$ 5,648
13,756
9,467
1,723
7,417
7,088
$ 45,099
William E. Marr
Chartered Accountant
PARAMEDIC ASSOCIATION OF NEW BRUNSWICK
NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED DECEMBER 31, 2015
1. Purpose of the organization
The Paramedic Association of New Brunswick is a not-for-profit organization whose
objective is to promote pre-hospital care as a profession, promote and advance the interest of
Pre-hospital Care Professionals in New Brunswick and to comply with the Paramedic Act of
New Brunswick, and such to protect the profession of paramedicine and the public whom it
serves. The Association also, encourages and facilitates communication, education and
cooperation among Pre-hospital Care Professionals in New Brunswick, and promote
communication and co-operation with other similar groups having an interest in pre-hospital
care. It’s the duty of the PANB to develop and promote the highest ethical, educational and
clinical standards for all Paramedics.
2. Significant accounting policies
a) Basis of Accounting
The organization has prepared its financial statements in accordance with Canadian
Accounting Standards for Not-For-Profit Organizations.
b) Capital assets
Capital assets are recorded at cost. Amortization is provided using the diminishing balance
method at the following annual rates:
Furniture and equipment
Computer
Building
20%
30%
4%
c) Revenue recognition
The organization recognizes income in accordance with the deferral method. That is, excess
of income over expenditure in a year are not restricted as to the use in a future period.
Membership dues are collected based on the calendar year, January to December. It is the
Association’s policy to defer the recognition of income, for dues collected, until the year to
which they relate.
Late, paid dues are recognized in the year payment is received.
Unaudited
William E. Marr
Chartered Accountant
PARAMEDIC ASSOCIATION OF NEW BRUNSWICK
NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED DECEMBER 31, 2015
2. Significant accounting policies (cont’d)
d) Income taxes
The company is a registered not for profit organization and therefore is exempt from taxes
under para. 149(1) of the income tax act.
e) Use of estimates and measurement uncertainty
The preparation of financial statements in conformity with Generally Accepted
Accounting Principles requires management to make estimates and assumptions that affect
the reported amount of assets and liabilities and other reported amounts in the financial
statements and the related notes. After results may differ from those estimates.
3. Capital Assets
Cost
Land
Building
4%
Furniture and equipment 20%
Computers
30%
$ 75,000
446,744
59,339
22,026
$603,109
2015
Accumulated
Amortization
$
33,934
35,249
18,970
$88,153
2014
Net
$ 75,000
412,810
24,090
3,056
$514,956
Net
$ 75,000
415,527
30,113
4,364
$525,004
4a. Financial Instruments
•
Cash and cash equivalents are classified as an ‘Asset held to maturity”. They are measured
at cost and any gains or losses resulting from subsequent disposition, are recognized in net
earnings at that time;
•
Accounts receivable are classified as “Loans and receivables” and are recorded at cost, which
upon their initial measurement is equal to their fair value. Subsequent measurement of trade
receivables is at amortized cost, which usually corresponds to the amount initially recorded
less any allowance for doubtful accounts; and
•
Accounts payable are accrued liabilities are classified as “Other financial liabilities”. They
are initially measured at fair value and the gains and losses resulting from their subsequent
measurement, at the end of each period, are recognized in earnings.
Unaudited
William E. Marr
Chartered Accountant
PARAMEDIC ASSOCIATION OF NEW BRUNSWICK
NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED DECEMBER 31, 2015
4b. Financial instruments risk management
The Board of Directors has overall responsibility for the determination of the associations
risk management objectives and policies.
•
Credit Risk
Credit risk is the risk of loss resulting from the failure of a member or counter party to
honour a financial obligation. The association receives revenue from its members in the form
of membership fees. The association mitigates credit risk by only recognizing membership
at time of payment.
•
Liquidity Risk
Liquidity risk is the risk the association cannot meet a demand for cash or fund its obligation
when due. The association has accounts payable and bank debt in the amount of $267,004.
The ability to meet these obligations is based on being able to generate sufficient funds from
membership and other sources. The association mitigates this risk by an annual budgeting
process and monitoring by the board of directors.
5. Related Party Transaction
The Associations related parties include key management, as those persons having authority
and responsibility for planning, directing and controlling the activities of the Association,
including board members and management. Unless otherwise stated, none of the transactions
with related parties incorporate special terms and conditions. Outstanding balances are settled
in cash.
Board Members are entitled to be reimbursed for expenses occurred during activities required
to carry out their duties on behalf of the Paramedic Association of New Brunswick.
The Board, in accordance with accepted standards within the health professional regulatory
community, shall annually decide the rate at which mileage expenses are reimbursed.
The rate at which all other expenses are reimbursed, Board education/training, allowances
for wage maintenance for directors who have lost wages in order to attend to their duties on
behalf of the Association, all other transportation costs or limits for meals shall be decided
upon by Board motion.
Unaudited
William E. Marr
Chartered Accountant
PARAMEDIC ASSOCIATION OF NEW BRUNSWICK
NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED DECEMBER 31, 2015
5. Related Party Transaction (cont’d)
The comparative transactions are disclosed in statement of expenses schedule 1.
The Executive Director is reimbursed for expenses incurred according to policy as set by the
Board of Directors. The Executive Director’s remuneration is in accordance with an employment
contract signed by the Board of Directors.
6. Mortgage Advances - Progressive Credit Union
In September 2013 the association entered into a fixed rate collateral mortgage loan in the
amount of $260,000 as financing to construct a new office building located at 298 Main Street,
Fredericton.
Terms as follows, biweekly installments of principle and interest in the amount of $719.51,
for a five year term amortized over a twenty five year period at a rate of 4.5% for sixty months.
The mortgage is secured by a general security agreement over the assets of the association.
Principle repayments for th next five years will be as follows:
2016
2017
2018
2019
2020
6,301
6,591
6,893
7,295
7,697
Unaudited