college of occupational therapists of bc 2018–2019 … · embrace leading regulatory practices to...

2018–2019 Annual ReportCOLLEGE OF OCCUPATIONAL THERAPISTS OF BC

OUR ROLE

OURMISSION

To protect the public by regulating occupational

therapists to provide safe, ethical, and competent care.

OUR MANDATE

In accordance with the Health Professions

Act, the mandate of COTBC is to serve and protect the public and

act in the public interest.

OURVALUESAccountabilityCollaboration

ExcellenceFairnessRespect

TransparencyTrust

OUR GOALS

1EMBRACE LEADING

REGULATORY PRACTICES TO

SUSTAIN RESPONSIVE AND ACCOUNTABLE

LEADERSHIP.

2ENGAGE THE PUBLIC TO

IMPROVE THEIR UNDERSTANDING AND CONFIDENCE IN HOW

COTBC REGULATES OCCUPATIONAL

THERAPISTS’ PRACTICE.

3COLLABORATE

WITH KEY STAKEHOLDERS AND PARTNERS.

4APPLY INNOVATIVE

AND EVIDENCE-INFORMED

APPROACHES IN COLLEGE

ACTIVITIES.

5DEMONSTRATE THE COMMITMENT OF THE COLLEGE TO

CULTURAL SAFETY AND HUMILITY.

TABLE OF CONTENTS

4COLLEGEBOARD

5OUR

MESSAGE

8REGISTERING

QUALIFIED OCCUPATIONAL

THERAPISTS

9PROFILE OF B.C. OCCUPATIONAL

THERAPISTS

12SUPPORTING

QUALITY PRACTICE

13MONITORING

QUALITY PRACTICE

15EVALUATION

PROJECTS

16INVESTIGATING

COMPLAINTS

17COLLEGE

ORGANIZATION

18COMMITTEE VOLUNTEERS

19FINANCIAL

STATEMENTS

6OUR

HIGHLIGHTS

PUBLIC BOARD MEMBERS

ELECTED BOARD MEMBERS

TRUDY HUBBARDNORTH VANCOUVER

MARY O’CALLAGHANVANCOUVER

GUENTER WECKERLEWILLIAMS LAKE

JOY PARSONSSURREY

CARIN PLISCHKEVICTORIA

JEFF BONIFACENORTH VANCOUVER

JENNIFER GLASGOWVANCOUVER

CATHY WUVANCOUVER

DEBBIE RUGGIEROKELOWNA

College of Occupational Therapists of British Columbia | Annual Report 2018 – 2019 P.4

COLLEGE BOARD

We are honoured to extend greetings to the public, registrants, and our partners in health profession regulation. As a health profession regulator, our purpose is driven by our public protection mandate under the Health Professions Act. We uphold the public’s trust and confidence that occupational therapists deliver safe, ethical and quality occupational therapy services. Keeping a clear focus on accountability, safety and trust is crucial and requires ongoing attention to the quality of our programs and services. We invite you to review our year of progress.

In February 2019, after broad consultation, we launched a new strategic plan that reframes our vision, our values, and our goals. The plan embraces leading regulatory practices such as the Standards of Good Regulation developed by the United Kingdom’s Professional Standards Authority, to help us measure COTBC’s performance as a regulator.

Another goal – to embed cultural safety and humility into our core functions –reflects our ongoing commitment for improved integration of culturally safe practices for First Nations and Aboriginal people. As a member of the BC Health Regulators, we are also working together to build awareness and collective action so that health professionals deliver care in an environment free of racism and discrimination.

Understanding current occupational therapy practice in B.C. and any regional or practice area differences contributes to our quality assurance activities. This past year we received wonderful comments from occupational therapists attending our practice forums held in many communities. Once all the forums are held, we will use this feedback to inform our quality assurance program and standards of practice. We appreciate the support of everyone who participated in the sessions to date.

Health profession regulation is under scrutiny and likely to change over the next few years as suggested in Part 2 of the Ministry of Health’s report released in December 2018. Building for the future requires creating more meaningful connections with the public and growing our intra- and inter-professional collaboration with other organizations. These are essential for quality regulation. Our dedicated public Board and committee members, the occupational therapists who volunteer their time on our Board and committees and a public service-oriented staff means we are well equipped for the important work that is ahead of us.

We are pleased to share highlights of the year.

Carin PlischkeBoard Chair

Kathy Corbett Registrar/CEO


OUR MESSAGE

https://www2.gov.bc.ca/assets/gov/health/practitioner-pro/professional-regulation/cayton-report-college-of-dental-surgeons-2018.pdf


OUR HIGHLIGHTSACCOUNTABILITY & GOVERNANCEA review of our longstanding board evaluation framework was initiated. This will ensure continuous improvement in our meetings, overall board effectiveness and support for individual board member performance.

The value and importance of the Board’s regular evaluation of the Registrar/CEO was reinforced. We reviewed and modernized the Registrar/CEO performance management process.

COLLABORATIONEarlier this year, the College Board and staff participated in the BC Health Regulators (BCHR) and First Nations Health Authority (FNHA) Spring Symposium. Leaders and staff from all the health profession colleges attended this second symposium, which focused on how B.C.’s health professionals can better incorporate cultural safety and humility into our practices. Our engagement with BCHR is an important and valued collaboration.

PUBLIC ENGAGEMENT We partnered with six other B.C. health regulators to pilot a BC Public Advisory Group. The purpose is to discover how we can encourage more comprehensive and meaningful public engagement on issues related to regulation of health professionals. The pilot group met for the first time in September 2019.

REGISTRANT OUTREACHIn November of last year, our Connect Day Forum drew 84 occupational therapists, mostly from the Lower Mainland. Nine more Connect Days held around the province reached another 131 OTs. The forum provided us an opportunity to hear from registrants and gather their perspectives to better support for safe and quality practice. More COTBC Forums are planned.


OUR HIGHLIGHTS cont.EXTERNAL EVALUATIONSWe commissioned two external evaluations for our Quality Assurance Program (QAP) completed in summer 2018.

• We worked with the public and OTs on a project to inform the development of a Continuing Competence Assessment for Registered Occupational Therapists Working in Nonclinical Roles.

• The Participants’ Perceptions of Competence Improvement project evaluated key elements of the Competence Improvement component of the QAP. Learning what worked well and what to consider for the future will guide improvements to this component of the program.

Improvements to our operations include:

• An upgrade to the registration information system is underway to deliver a better online experience and enhance information on the public register

• A transition to the new software provider for the QAP

QUALITY IMPROVEMENTSWe released new Practice Standards for Consent to the public and registrants. The document covers expectations forobtaining, maintaining and documenting consent.

CANADA-WIDE COLLABORATIONSCORECOM, a collaborative initiative to develop a single competency document for occupational therapy, is happening. Governed by a tripartite Steering Committee with representatives from the Association of Canadian Occupational Therapy Regulatory Organizations, the Association of Canadian Occupational Therapy University Programs, and the Canadian Association of Occupational Therapists, the project will take two years to complete. The COTBC Registrar is on the steering committee.

Following a review of the Labour Mobility Support Agreement, the College has reaffirmed support for barrier-free mobilityfor occupational therapists moving from or to another province.

https://cotbc.org/wp-content/uploads/COTBC-Consent-Practice-Standard-Final.pdf

https://www.corecomcanada.com/

Protecting the public is the College’s priority. Registrants applying for registration with the College must meet all legislated requirements under the Health Professions Act and COTBC Bylaws. COTBC’s Registration Committee has the statutory authority to make decisions regarding registration.

REGISTRATIONS187

NEW REGISTRATIONSISSUED

7PROVISIONAL

RE-ENTRY TO FULL REGISTRATION

2DEFERRALS TO

WRITE THE NOTCE (GRANTED)

1REWRITE THE

NOTCE(GRANTED)

0REGISTERED WITH

TERMS, CONDITIONS, AND LIMITATIONS

0DECISIONS WERE

APPEALED TO THE HEALTH PROFESSIONS REVIEW

BOARD

REQUESTS

3PROVISIONAL REGISTRANTS COMPLETING RE-ENTRY TO

PRACTICE

9*IEOTS WERE

REGISTERED TO WRITE THE NOTCE IN JULY 2019


2PROVISONAL RE-ENTRY

TO PROVISIONAL REGISTRATION

(*NOTCE REQUIRED)

1PROVISIONAL RE-ENTRY

TO PROVISIONAL REGISTRATION TO FULL

(Successfully completed NOTCE)

4CURRENCY

HOUR REVIEWS

1REINSTATEMENT

DENIED

1WAIVE REQUIREMENT TO WRITE THE NOTCE

(DENIED)

43APPLICATIONS

THROUGH LABOUR MOBILITY SUPPORT

AGREEMENT

53REINSTATED FROM NON-

PRACTISING TO FULL

26REINSTATED FROM

FORMER REGISTRANTTO FULL

REGISTERING QUALIFIED OTs

2018/2019 REGISTRATION DECISION HIGHLIGHTS

REINSTATEMENTS

PROVISIONAL PRACTICE

APPEALS IN PROGRESS

*NOTCE – National Occupational Therapy Certification Exam

*IEOT – Internationally Educated Occupational Therapist

STEADY INCREASE OF REGISTRANTS OVER TIME

AGEDoes not include non-practicing category

TYPE # of OTs

FULL PRACTISING 2533

NON-PRACTISING 102

PROVISIONAL 12

TEMPORARY 0

PROVISIONAL RE-ENTRY 2

TERMS AND CONDITIONS 0

TOTAL 2649

REGISTRATION CATEGORIES

Male Female

GENDERDoes not include non-practicing category

88% FEMALE12% MALE

427

0 200 400 600 800 1000

494

51-60

656

60+

41-50

31-40

30<

839

427

131

0

500

1000

1500

2000

2500

3000

2014 2015 2016 2017 2018 2019

2191 2275 23802502 2575 2649


All statistics were calculated at our year-end of June 30, 2019.

PROFILE OF B.C. OCCUPATIONAL THERAPISTS

Note: No registrant identified with a gender other than male or female for 2018-2019.

REGION WHERE OTs WORK

METRO VANCOUVER 1230

VANCOUVER ISLAND & GULF ISLANDS 508

THOMPSON OKANAGAN 303

FRASER VALLEY 285

NORTHERN B.C. 91

KOOTENAY ROCKIES 55

SUNSHINE COAST/WHISTLER 33

CURRENTLY NOT WORKING AS AN OT IN B.C. 28

CARIBOO & CHILCOTIN COAST 14

TOTAL 2547

PRIMARY ROLES

2144 DIRECT SERVICE PROVIDER118 PROFESSIONAL LEADER/

COORDINATOR92 MANAGER92 OTHER44 EDUCATOR12 RESEARCHER

PRIMARY FUNDING

1659 PUBLIC/GOVERNMENT306 INSURANCE INDUSTRY265 PUBLIC/PRIVATE MIX231 PRIVATE SECTOR/INDIVIDUAL CLIENTS41 OTHER FUNDING SOURCE

AREA OF PRACTICE

GENERAL PHYSICAL HEALTH 904

MENTAL HEALTH 291

NEUROLOGICAL 254

MUSCULOSKELETAL 169

VOCATIONAL REHABILITATION 111

CLIENT SERVICE MANAGEMENT 98

MEDICAL/LEGAL 69

HEALTH PROMOTION & WELLNESS 44

SERVICE ADMINISTRATION 43

TEACHING 22

RESEARCH 12

CARDIOVASCULAR/RESPIRATORY 7

PALLIATIVE CARE 7

DIGESTIVE/METABOLIC/ENDOCRINE 1

OTHER AREAS OF DIRECT SERVICE PROVISION 358

OTHER AREAS OF PRACTICE 112


Only includes registrants that are employed.

PROFILE OF B.C. OCCUPATIONAL THERAPISTScont.All statistics were calculated at our year-end of June 30, 2019.

LOCATION #BRITISH COLUMBIA 974

CANADA, OUTSIDE BRITISH COLUMBIA 1281

TOTAL EDUCATED IN CANADA 2255

LOCATION OF ENTRY-LEVEL EDUCATION

NEW REGISTRANTS

51 IN B.C.116 IN CANADA, OUTSIDE B.C.20 INTERNATIONAL187 TOTAL

NEW REGISTRANTS IN CANADA24 ALBERTA8 MANITOBA3 SASKATCHEWAN17 ONTARIO1 QUEBEC0 NEW BRUNSWICK0 PEI0 NFLD/LAB2 NOVA SCOTIA0 NWT/NUNVIK/YUKON55 TOTAL

UNITED KINGDOM 92

AUSTRALIA 74

UNITED STATES 50

SOUTH AFRICA 35

PHILIPPINES 28

INDIA 21

HONG KONG 20

NEW ZEALAND 16

IRELAND 14

IRAN 13

TAIWAN 6

GERMANY 4

NETHERLANDS 4

ISRAEL 3

BRAZIL, CHILI, JAPAN, SWEDEN (2 EACH) 8

BELGIUM, COLOMBIA, COSTA RICA, FRANCE, SINGAPORE, THAILAND(1 EACH)

6

TOTAL EDUCATED OUTSIDE OF CANADA 394

TOTAL # OF REGISTRANTS (ALL) 2649

NEW REGISTRANTS IEOTs

6 AUSTRALIA5 IRELAND2 UNITED KINGDOM2 SOUTH AFRICA1 U.S.A.1 NEW ZEALAND17 TOTAL


REGION OR COUNTRY OF ORIGIN

All statistics were calculated at our year-end of June 30, 2019.

PROFILE OF B.C. OCCUPATIONAL THERAPISTScont.

1 2 3 4 5MANAGING CLIENT

INFORMATION(e.g., disclosing of

personal information, supporting client access to the OT

record)

SCOPE OF PRACTICE

(e.g., clarifying what is in an OT’s

scope)

PROFESSIONAL ACCOUNTABILITY

(e.g., ensuring individual competence and safe

practice)

CONSENT(e.g., obtaining consent from

minors, determining substitute

decision makers)

SUPERVISING SUPPORT PERSONNEL

(e.g., determining what can be assigned,

providing appropriate supervision)

447PRACTICECONSULTS

TELEPHONE 62%EMAIL OR WEBSITE LINK 38%

HOW CONSULTS COME INSOURCE OF CONSULTS

AVERAGE CONSULTSINITIATED PER

MONTH

40 TOP 3 COTBC MATERIALS REFERENCEDMANAGING CLIENT INFORMATION PRACTICE STANDARDS 141

COTBC BYLAWS 125

COTBC CODE OF ETHICS 104


SUPPORTING QUALITY PRACTICE

PRIVATE PRACTICE 41% HEALTH AUTHORITIES 33% NOT IDENTIFIED/GATHERED 7%SCHOOL/ CHILD DEVELOPMENT CENTRE 4% PUBLIC 3% OTHER HEALTH PROFESSIONALS 2% OTHER SOURCE 10%

The College is committed to supporting occupational therapists to practice safely and ethically, which in turn fosters the public's trust in the profession. In addition to publishing practice standards and advisory statements and providing various learning opportunities related to legislation and regulation, the College provides practice consultation services.

TOP 5 PRACTICE CONSULT TOPICSThe practice consultations help us to identify learning needs and practice resources to support occupational therapists to practice safely and ethically.

The College’s Quality Assurance Program supports registrants to maintain and enhance their continuing competence. One component of the program, the Annual Continuing Competence Review (ACCR) completed online every year, provides occupational therapists with focused, individualized feedback on career transitions that may require additional resources to help maintain or enhance competence, supports to practice, and their understanding of regulatory topics.

2467OCCUPATIONAL THERAPISTS COMPLETED THE 2019 ANNUAL CONTINUING COMPETENCE REVIEW

WORKLOAD 38%

NEW POLICIES/PROCEDURES 27%

WORKPLACE ORGANIZATION (ISOLATION) 23%

FAMILY DEMANDS 21%

CHANGE IN PRACTICE SETTING 17%

NEW EVIDENCE IMPACTING PRACTICE 16%

CHANGE IN CLIENT POPULATION 11%

RETURNING FROM LEAVE 10%

CHANGE IN HEALTH/WELLBEING 8%

MOVING FROM CLINICAL TO NON-CLINICAL ROLE 8%

TOP 10 MOST FREQUENT TRANSITIONS INFLUENCINGCOMPETENCE

TOP 10 RESOURCES SUPPORTING COMPETENCE

Rated as Very Effective

PEERS IN THE FIELD 68%

CONTINUING EDUCATION ACTIVITIES/EVENTS 55%

EXPERTS IN THE FIELD 54%

NETWORKS FOR PERSONAL SUPPORT 49%

CURRENT EVIDENCE AND BEST PRACTICES 48%

OPPORTUNITIES TO RECEIVE MENTORING 47%

SUPPORT FOR PROFESSIONAL DEVELOPMENT 46%

NETWORKS FOR PROFESSIONAL SUPPORT 44%

ACTIVITIES TO KEEP UP-TO-DATE WITH NEW IDEAS 41%

OPPORTUNITIES FOR STRUCTURED FEEDBACK 37%

85%TRANSITION/RESOURCE FEEDBACK HELPFUL INFORMATION

91%PRACTICE QUIZ FEEDBACK HELPFUL IN CLARIFYING PRACTICE ISSUES

93%LAST YEAR’S ACCR HELPED GUIDE PRACTICE

REGISTRANTS’VIEWS OF THE ACCR% Agreed/Strongly Agreed


MONITORING QUALITY PRACTICE

As part of the ACCR, registrants complete a case-based practice quiz. This mandatory quiz helps occupational therapists to identify gaps in their understanding regarding newly released standards, and recent changes in legislation.

Most of this year’s Practice Quiz focused on consent so that occupational therapists could test their current knowledge of the new Consent Practice Standard, receive feedback on misunderstandings regarding application to practice and links to resources for further exploration. In response to registrant input, cases were also developed related to scope of practice around trauma-informed care and the impact of client’s cannabis use on assessment results.

In 2019, we offered optional cases/questions focused on specific clinical areas where new evidence, best practices or new processes should trigger changes in practice. Occupational therapists were asked to complete the case most relevant to their practice. 2440 registrants (98%) chose to do at least one case to test their continuing competence. How many chose to do more than one?

ANNUAL CONTINUING COMPETENCE REVIEW PRACTICE QUIZ

1347 REGISTRANTS COMPLETED JUST ONE CASE439 REGISTRANTS COMPLETED TWO CASES231 REGISTRANTS COMPLETED THREE CASES323 REGISTRANTS COMPLETED ALL FOUR CASES


MONITORING QUALITY PRACTICE cont.

Continuing Competence Assessment for Registered OTs Working In Non-clinical RolesThis project informed an assessment for occupational therapists in non-clinical roles. We worked with a focus group of 28 non-clinical OTs and six members of the public to explore what would constitute a fair and reasonable assessment of non-clinical OTs’ practice. This assessment will be used in our Quality Assurance Program.

FINDINGS• Non-clinical participants said they had been in their role for a long time and

preparation for a clinical portion of exam would be difficult

• The College’s approach to non-clinical exemptions as a viable option was appreciated

• A demonstration of competency by non-clinical OTs in ethics, professional conduct, confidentiality, and core competencies is expected and needed

• Non-clinical OTs should stay registered as many hold important leadership positions

• Non-clinical OTs should not be excluded from the pool of active registrants

• The Annual Competence Committee Review should be repurposed as non-clinical OTs use it as a learning/refresher tool

• Use the jurisprudence part of the Continuing Competence Exam


EVALUATION PROJECTS

EVALUATION PROJECT 2Participants’ Perceptions of Competence ImprovementThis project looked at key elements of the Competence Improvement Program through document analysis and semi-structured interviews with occupational therapists. The interviewees (registrants, members of the Quality Assurance Committee and the Registrar) participated in, or oversaw, the Competence Improvement Program.

FINDINGS• Aside from initial resistance to the challenges of the Competence Improvement

Program, participants contributed positive feedback and reported learning from the process

• Interviewees described the program as rigorous with comprehensive aspects, accurately reflecting the profession’s values, and helping registrants improve their ability to meet current competency standards

• Recommendations included making changes to support the sustainability of the program and build on its systems, resources and processes

EVALUATION PROJECT 1

Guided by transparency, objectivity, impartiality, and fairness, the Inquiry Committee investigates and reaches decisions on each complaint regarding the practice of occupational therapists.


A discipline hearing scheduled this year was not required. Following the issuance of the citation for a hearing, the Registrant submitted a proposal under s.37.1 of the Act to resolve the matter. The Inquiry Committee agreed to accept a modified version of the s.37.1 proposal and directed the cancellation of the Citation under s.37(4) of the Act.

The Undertaking and Consent Order under s.37.1 of the Act is considered to be an order of the Discipline Committee made under s.39 of the Act. A copy of that order is posted on the College website. No other citations were issued in 2018-2019.

COMPLAINTS BY YEAR–LAST FIVE YEARSAPPLICATION TO HEALTH PROFESSIONS REVIEW BOARD TO REVIEW INQUIRY COMMITTEE DECISION

2018-2019 1

2017-2018 1

TOTAL 2

7 2014-201512 2015-201616 2016-201717 2017-201820 2018-201972 *TOTAL

COMPLAINTS IN 2018-2019

13 CLIENT/PATIENTS3 OCCUPATIONAL THERAPISTS2 MANAGER/AGENCY/OTHER

HEALTH PROFESSIONAL2 OWN MOTION20 TOTAL

DECISIONS MADE 2018-2019

NO FURTHER ACTION 10

REMEDIAL ACTION BY CONSENT 7

DIRECTED ACTION (33(6)(b)) 0

REFERRAL TO DISCIPLINE HEARING 0

TOTAL 17

ORIGIN OF COMPLAINT BY PRACTICE SECTOR

PUBLIC 11

PRIVATE 9

TOTAL 20

OUTCOMES OF COMPLAINTS –LAST FIVE YEARS

NO FURTHER ACTION 17

REMEDIAL ACTION BY CONSENT 34

(33(6)(b)) 1

REFERRAL TO DISCIPLINE HEARING 1

TOTAL 53

*72-2 (withdrawn no jurisdiction) = 70

17FILES IN

PROCESS AT JUNE 30, 2019

17DECISIONS IN

2018-2019(includes decision on file 116

remitted back by HPRB)

INVESTIGATING COMPLAINTS


REGISTRAR AND CEOKathy Corbett

DEPUTY REGISTRARCindy McLean

DIRECTOR, QUALITY ASSURANCE PROGRAM AND COMMUNICATIONSMary Clark

DIRECTOR, PRACTICE AND POLICYAndrea Bowden

MANAGER, OFFICE OPERATIONS AND FINANCEJanetta Ozard

ADMINISTRATIVE ASSOCIATESAmanda CrookDarlene HayJill Langridge

COTBC BOARD(SIX ELECTED REGISTRANTS AND THREE APPOINTED PUBLIC MEMBERS)

REGISTRAR AND CEO

LEGALCOUNSEL

INSPECTORS/INVESTIGATORS

INDEPENDENTAUDITOR

ADMINISTRATIVE ASSOCIATE


DIRECTOR, PRACTICE AND POLICY

DEPUTYREGISTRAR

DIRECTOR,COMMUNICATIONS

DIRECTOR, QUALITY ASSURANCE PROGRAM

MANAGER, OFFICE OPERATIONS AND FINANCE

PROJECTCONSULTANTS

WEB, IT, AND ONLINEPROGRAM CONSULTANTS


COMMITTEES

COLLEGE TEAM

DISCIPLINE GOVERNANCE PANEL

INQUIRY PATIENT RELATIONS, STANDARDS AND

ETHICS

QUALITYASSURANCE

REGISTRATION

COLLEGE ORGANIZATION

The work of the College is dependent on the dedication of our volunteers who participate on the COTBC Board, and on the standing and ad hoc committees. Their time and talents in assisting us to achieve our mission of protecting the public are very much appreciated. This ensures that the organization remains responsive and reflective of the occupational therapy profession throughout B.C.

INQUIRY COMMITTEEEileen Goudy*

Mary O’Callaghan*Naz Chow, Chair

Joanne Hillier, Vice-ChairSusan Gmitroski

Catherine Wu (Appointed February 1, 2019)

Lindsey Townsend (Term ended January 31, 2019)Carin Plischke (Term ended January 31, 2019)

GOVERNANCE PANEL(PANEL OF THE BOARD)Mary O’Callaghan*Jennifer Glasgow, Chair

Joy Parsons, Board Chair

QUALITY ASSURANCE COMMITTEEDawn House*

Guenter Weckerle*Debbie Ruggiero, Chair

Teresa Green, Vice-Chair

Skye Barbic (Term ended January 31, 2019)Sandy Daughen

Diane Graham

DISCIPLINE COMMITTEECarol Williams*David MacPherson*

Jeff Boniface

Tanya Boudier

REGISTRATION COMMITTEESusan Albion*

Trudy Hubbard*Joy Parsons, Chair (Appointed February 1, 2019)

Andrea McNeill, Vice-Chair (Appointed February 1, 2019)Pamela Sun (Appointed February 1, 2019)

Lindsey McMitchell (Term ended January 31, 2019)

Elizabeth McLean (Term ended January 31, 2019)Catherine Wu (Term ended January 31, 2019)

PATIENT RELATIONS, STANDARDS ANDETHICS COMMITTEETrudy Hubbard* Ian Wanke* (Appointed February 1, 2019)

Christina Mills, ChairKristina Sheridan, Vice-Chair

Jeff BonifaceEmma Christensen

EXAM DEVELOPMENT SUB-COMMITTEEJeff Boniface

Heather Boyes

Nadine ButzelaarMichael Ducayen

Zahra LalaniIvonne Montgomery

Astrid St. Pierre Wendy Thompson

Tracy Adams (Appointed December 31, 2018)Matthew Wenger (Appointed December 31, 2018)

Denise Kendrick (Appointed March 1, 2019)

* PUBLIC MEMBERS


COMMITTEE VOLUNTEERS

FINANCIAL STATEMENTS


Independent Auditor's ReportGrant Thornton LLPSuite 6501675 Douglas Street Victoria, BCV8W2G5

T +1 250 383 4191F +1 250 381 4623www.GrantThornton.ca

To the Members ofCollege of Occupational Therapists of British Columbia

OpinionWe have audited the final financial statements of College of Occupational Therapists of BritishColumbia, which comprise the final statement of financial position as at June 30, 2019, and the finalstatements of revenue and expenses, changes in net assets, and cash flows for the year then ended,and notes to the final financial statements, including a summary of significant accounting policies.

In our opinion, the accompanying final financial statements present fairly, in all material respects, thefinal financial position of the College as at June 30, 2019, and its final results of operations and its finalcash flows for the year then ended in accordance with Canadian accounting standards for not-for-profitorganizations.

Basis foropinionWe conducted our audit in accordance with Canadian generally accepted auditing standards. Ourresponsibilities under those standards are further described in the Auditor's Responsibilities for theAudit of the Final Financial Statements section of our report. We are independent of the College inaccordance with the ethical requirements that are relevant to our audit of the final financial statements inCanada, and we have fulfilled our other ethical responsibilities in accordance with these requirements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis forour opinion.

Responsibilities of management and those charged with governance for the final financialstatementsManagement is responsible for the preparation and fair presentation of the final financial statements inaccordance with Canadian accounting standards for not-for-profit organizations, and for such internalcontrol as management determines is necessary to enable the preparation of final financial statementsthat are free from material misstatement, whether due to fraud or error.

In preparing the final financial statements, management is responsible for assessing the College'sability to continue as a going concern, disclosing, as applicable, matters related to going concern andusing the going concern basis of accounting unless management either intends to liquidate theorganization or to cease operations, or has no realistic alternative but to do so.

Those charged with governance are responsible for overseeing the College's financial reportingprocess.

Audit | Tax |Advisory© Grant Thornton LLP. A Canadian Member of Grant Thornton International Ltd


http://www.grantthornton.ca/

Independent Auditor's Report (continued)Auditor's responsibilities for the audit of the final financial statementsOur objectives are to obtain reasonable assurance about whether the final financial statements as awhole are free from material misstatement, whether due to fraud or error, and to issue an auditor'sreport that includes our opinion. Reasonable assurance is a high level of assurance, but is not aguarantee that an audit conducted in accordance with Canadian generally accepted auditing standardswill always detect a material misstatement when it exists. Misstatements can arise from fraud or errorand are considered material if, individually or in the aggregate, they could reasonably be expected toinfluence the economic decisions of users taken on the basis of these financial statements. As part ofan audit in accordance with Canadian generally accepted auditing standards, we exercise professionaljudgment and maintain professional skepticism throughout the audit. We also:

� Identify and assess the risks of material misstatement of the final financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtainaudit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of notdetecting a material misstatement resulting from fraud is higher than for one resulting fromerror, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

� Obtain an understanding of internal control relevant to the audit in order to design auditprocedures that are appropriate in the circumstances, but not for the purpose of expressing anopinion on the effectiveness of the organization's internal control.

� Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

� Conclude on the appropriateness of management's use of the going concern basis ofaccounting and, based on the audit evidence obtained, whether a material uncertainty existsrelated to events or conditions that may cast significant doubt on the organization's ability tocontinue as a going concern. If we conclude that a material uncertainty exists, we are required todraw attention in our auditor's report to the related disclosures in the final financial statements or,if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the auditevidence obtained up to the date of our auditor's report. However, future events or conditions maycause the organization to cease to continue as a going concern.

� Evaluate the overall presentation, structure and content of the final financial statements, includingthe disclosures, and whether the final financial statements represent the underlying transactionsand events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the plannedscope and timing of the audit and significant audit findings, including any significant deficiencies ininternal control that we identify during our audit.

Victoria, Canada September 11, 2019 Chartered Professional Accountants

Audit | Tax |Advisory© Grant Thornton LLP. A Canadian Member of Grant Thornton International Ltd


2018

College of Occupational Therapists of British Columbia Final Statement of Revenue and ExpensesYear ended June 30 2019

Revenue

1,455,623 1,391,443

ExpensesAccounting and legal 85,077 91,535Amortization 12,533 9,228Bad debts 9,099 -Communication 10,381 9,907Consulting 150,686 199,731Contribution agreements - 22,750Credit card charges 29,167 36,900Honoraria and per diems 28,688 19,888Insurance 5,848 5,623Meetings and travel 112,049 99,438Office 23,007 27,636Publications 273 5,379Rental 125,358 97,825Repairs and maintenance 1,946 2,765Special projects 129,551 31,551Systems development 48,230 49,651Wages and benefits 562,048 474,907

1,333,941 1,184,714

Excess of revenue over expenses $ 121,682 $ 206,729

Registration fees $ 1,335,640 $ 1,292,745Application fees 65,000 56,875Contribution agreements - 22,750Interest income 45,434 15,700Other 9,549 3,373

See accompanying notes to the final financial statements.College of Occupational Therapists of British Columbia | Annual Report 2018 – 2019 P.22

College of Occupational Therapists of British Columbia Final Statement of Changes in Net AssetsYear ended June 30

Internally Restricted

Invested in Tangible

Unrestricted (Note 5) Capital AssetsTotal 2019

Total 2018

Balance, beginning of year

Excess(deficiency) of revenue over expenses

Purchase of tangible capital assets (32,766) - 32,766 - -

Internal transfer of investment income (45,434) 45,434 - - -

Balance, end of year $ 608,486 $ 986,186 $ 23,823 $1,618,495 $1,496,813

$ 552,471 $ 940,752 $ 3,590 $ 1,496,813 $ 1,290,084

134,215 - (12,533) 121,682 206,729


2018

College of Occupational Therapists of British Columbia Final Statement of Financial PositionJune 30 2019

AssetsCurrent

Cash and cash equivalents $ 1,144,613 $ 1,088,072Short term investments 1,786,678 1,680,018Accounts receivable 924 7,549Prepaid expenses 14,197 14,842

2,946,412 2,790,481

LiabilitiesCurrent

Accounts payable and accrued liabilities $ 94,398 $ 84,629Source deductions payable 5,067 3,453Deferred revenue (Note 4) 1,252,275 1,209,175

1,351,740 1,297,257

Net AssetsUnrestricted 608,486 552,472Internally Restricted (Note 5) 986,186 940,752Invested in Tangible Capital Assets 23,823 3,589

1,618,495 1,496,813

$ 2,970,235 $ 2,794,070

Lease commitments (Note 6)

On behalf of the board

Member Member

Tangible capital assets (Note 3) 23,823 3,589

$2,970,235 $2,794,070


College of Occupational Therapists of British Columbia Final Statement of Cash FlowsYear ended June 30 2019 2018

Increase (decrease) in cash

OperatingExcess of revenue over expenses $ 121,682 $ 206,729Item not affecting cash

See accompanying notes to the final financial statements.

Amortization 12,533 9,228

134,215 215,957Change in non-cash working capital items

Accounts receivable 6,625 (107)Prepaid expenses 645 (2,933)Accounts payable and accrued liabilities 9,768 (46,550)Source deductions payable 1,614 2,534Deferred revenue 43,100 98,775

195,967 267,676

InvestingPurchase of tangible capital assets (32,766) (4,270)

Increase in cash 163,201 263,406

CashBeginning of year 2,768,090 2,504,684

End of year $ 2,931,291 $ 2,768,090

Cash consists of:Cash and cash equivalents $ 1,144,613 $ 1,088,072Short term investments 1,786,678 1,680,018

$ 2,931,291 $ 2,768,090


College of Occupational Therapists of British Columbia Notes to the Final Financial StatementsJune 30, 2019

1.Purpose of the College

College of Occupational Therapists of British Columbia (the "College") was established under theHealth Professions Act, effective December 17, 1998. The College's mandate is to serve and protectthe public interest by setting standards for entry to practice the profession in British Columbiaestablishing programs and guidelines to ensure that occupational therapists practice safely, ethicallyand competently, and investigating complaints raised about registrants' practice. For income taxpurposes, the College is treated as a not-for-profit organization.

2.Significant accounting policies

Basis of presentation

The financial statements were prepared in accordance with Canadian accounting standards for not-for-profit organizations (ASNFPO). Canadian accounting standards for not-for-profit organizationsare part of Canadian GAAP

Fund accounting

The College of Occupational Therapists of British Columbia follows the deferral fund method of accounting for contributions. The College records its activities in the following funds:

-The Unrestricted Fund accounts for the College’s general operations and overhead.

-The Invested in Tangible Capital Assets Fund includes transactions relating to tangible capital assets.

- The Internally Restricted Funds include the following:

Inspections, Inquiry and Discipline Funds, which are designated for use in the development and management of the inquiry and discipline process.

Program Development Funds, which are designated for the development and establishment of statutory programs

Special Projects Funds, which are designated for specific, time limited projects related to Board strategic plan / College business plan.

Quality Assurance Program - Exam Funds, which are designated for use on the Continuing Competence Exam

Expenditures from these funds require Board approval.



2. Significant accounting policies (continued)

Revenue recognition

The College follows the deferral method of accounting for contributions. Restricted contributions arerecognized as revenue in the appropriate fund in the year in which the related expenses areincurred. Unrestricted contributions are recognized as revenue when received or receivable if theamount to be received can be reasonably estimated and collection is reasonably assured.Application fees are recognized as revenue when received. Annual registration fees are recognizedas revenue in the year to which they relate and fees received in advance are included in deferredrevenue.

Publications expense

Included in publications expense are costs for certain materials which the College purchases anddistributes to all registrants at no additional charge. The costs of such materials are expensed whencosts are incurred.

Contributed services

The College would not be able to carry out its activities without the services of the many volunteerswho donate a considerable number of hours. Because of the difficulty of compiling and valuing thesehours, contributed services are not recognized in the financial statements.

Cash and cash equivalents

Cash includes cash and cash equivalents. Cash equivalents are term deposits and are valued atcost plus accrued interest. The carrying amounts approximate fair value because they havematurities at the date of purchase of less than ninety days or are redeemable at the option of theCollege.

Short term investments

Short term investments, which consist primarily of term deposits with original maturities at date ofpurchase of twelve months, are carried at amortized cost. Interest earned on investments istransferred to Internally Restricted Funds.

Tangible capital assets

Purchased tangible capital assets are recorded at cost and contributed capital assets are recordedat fair value at the date of contribution less accumulated amortization.

Tangible capital assets are amortized over their estimated useful lives on a straight-line basis at thefollowing rates:

Computer equipment Computer software Equipment

3 years2 years5years

Leasehold improvements are amortized over the remaining term of the lease.



2. Significant accounting policies (continued)

Long lived assets

The College regularly reviews the carrying value of long lived assets and continually makesestimates regarding future cash flows and other factors to determine the fair value of the respectiveassets. If these estimates or their related assumptions change in the future, the College may berequired to record impairment charges for these assets.

Financial instruments

Financial instruments are recorded at fair value when acquired or issued. In subsequent periods,financial assets with actively traded markets are reported at fair value, with any unrealized gains andlosses reported in income. All other financial instruments are reported at amortized cost, and testedfor impairment at each reporting date. Transaction costs on the acquisition, sale, or issue of financialinstruments are expensed when incurred.

Employee future benefits

Pension Plan

The College and its employees contribute to the Public Service Pension Plan (a jointly trusteedpension plan). The Public Service Pension Board of Trustees, representing plan members andemployers, is responsible for administering the plan, including investment of assets andadministration of benefits. The plan is a multi-employer defined benefit pension plan. Basic pensionbenefits are based on a formula. As at March 31, 2019, the plan has about 62,000 active membersand approximately 48,000 retired members.

The latest actuarial valuation as at March 31, 2017, indicated a funding surplus of $1,896 million forbasic pension benefits. The next valuation will be March 31, 2020, with results available in early2021.

Employers participating in the plan record their pension expense as the amount of employercontributions made during the fiscal year (defined contribution pension plan accounting). This isbecause the plan records accrued liabilities and accrued assets for the plan in aggregate, resulting inno consistent and reliable basis for allocating the obligation, assets and cost to individual employersparticipating in the plan.

Measurement uncertainty

The preparation of financial statements in conformity with Canadian accounting standards for not-for-profit organizations requires management to make estimates and assumptions that affect thereported amount of assets and liabilities, disclosure of contingent assets and liabilities at the date ofthe financial statements and the reported amounts of revenues and expenses during the period.Such estimates include the collectability of accounts receivable, accrual of accounts payable andaccrued liabilities and estimated useful life of tangible capital assets, and are periodically reviewedand any adjustments necessary are reported in earnings in the period in which they become known.Actual results could differ from these estimates.



3. Tangible capital assets 2019 2018

CostAccumulatedAmortization

Net BookValue

Net BookValue

4. Deferred revenue

Deferred revenue in the current year includes registration fees received in advance of the applicable membership year.

5. Net Assets Internally Restricted

Inspections, Inquiry and

Discipline Fund

Program Development

FundSpecial

Quality Assurance

Progrm - ExamProjects Fund Fund 2019

Opening Balance Internal transfer

of investment income

Ending Balance

Equipment $ 47,116 $ 45,220 $ 1,896 $ 2,583Computer equipment 67,693 46,586 21,107 1,006Computer software 6,327 5,507 820 -Leasehold improvements 3,480 3,480 - -

$ 124,616 $ 100,793 $ 23,823 $ 3,589

$ 289,305 $ 220,044 $ 193,528 $ 237,875 $ 940,752

- - 45,434 - 45,434

$ 289,305 $ 220,044 $ 238,962 $ 237,875 $ 986,186



6. Lease commitments

The College has a long term lease with respect to its premises. The lease contains a renewal optionand provides for payment of base rent plus additional rent owed for utilities, property taxes andmaintenance costs. Future minimum lease payments as at year end are as follows:

2020 $ 53,4002021 54,8242022 56,2482023 58,3842024 29,904

$ 252,760

During the year the College entered into a long term agreement to license a premise (single office)in Vancouver, at the “College Hub”, where a number of Colleges have co-located to share space.The agreement commenced on October 1, 2018 and ends September 30, 2023. Future minimumlicense payments as at year end are as follows:

2020 $ 5,9942021 6,0762022 6,1592023 6,2412024 6,323

$ 30,793

In addition to the above noted minimum payments the College is also obligated to pay theirproportion of operating costs.



7. Employee future benefits

The College has a defined benefit plan providing pension and other retirement benefits to itsemployees. The plan is admistered by the Pension Corporation of British Columbia. Eligibleemployees make contributions to the plan via payroll deductions.

The employer contribution rate to the Public Service Pension Plan at June 30, 2019 is a flat 10.15%of the pensionable salary up to and in excess of the year's maximum pensionable earnings. Theyear’s maximum pensionable earnings for 2019 are $57,400 (2018: $55,900). The Collegeexpenses contributions to the plan in the year in which payments are made. Contributions to theplan by the College during the year totaled $18,047 (2018: $7,470).

8. Financial instruments

The College is exposed to various risks through its financial instruments and has a comprehensiverisk management framework to monitor, evaluate and manage these risks. The following analysisprovides information about the College's risk exposure and concentration as of June 30, 2019.

(a) Credit risk

Credit risk arises from the potential that a counter party will fail to perform its obligations. TheCollege is exposed to credit risk from grants receivable. The College's receivables are due fromgovernment agencies, which minimizes credit risk from collection issues.

The credit risk regarding cash and term deposits is considered to be negligible because theyare held by a reputable financial institution with an investment grade external credit rating.

(b) Liquidity risk

Liquidity risk is the risk that an entity will encounter difficulty in meeting obligations associatedwith financial liabilities. The College is exposed to this risk mainly in respect of its receipt offunds from its members and other related sources, accounts payable and accrued liabilities.

(c) Market risk

Market risk is the risk that the fair value or future cash flows of a financial instrument willfluctuate because of changes in market prices. Market risk comprises three types of risk:currency rate risk, interest rate risk and other price risk. The College is mainly exposed tointerest rate risk.

(i) Interest rate risk

Interest rate risk is the risk that the value of a financial instrument might be adverselyaffected by a change in the interest rates. In seeking to minimize the risks from interestrate fluctuations, the College manages exposure through its normal operating andfinancing activities. The College is exposed to interest rate risk primarily through its fixedincome investments.

Unless otherwise noted, it is management’s opinion that the College is not exposed to significant currency risk or other price risks arising from these financial instruments.


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