Alberta public accounts 1996-97. Vol. 4 Financial statements of universities, public colleges, technical institutes and provincially-owned hospitals PDF
Preview Alberta public accounts 1996-97. Vol. 4 Financial statements of universities, public colleges, technical institutes and provincially-owned hospitals
/ \ Public Accounts 1996-97 Volume 4 Financial Statements of Universities, Public Colleges, Technical Institutes and Health Agencies V ... J /dlberia ' 00' Ex LIBRIS UNIVERSITATIS ALBERT/ENSIS Public Accounts 1996-97 Volume 4 Financial Statements of Universities Public Colleges, Technical Institutes and Health Agencies UNIVERSITYLIBRARY UNIVERSITYOFAt r PUBLIC ACCOUNTS 1996-97 PREFACE ThePublicAccountsofAlbertaarepreparedinaccordancewiththeprovisions ofsection77oftheFinancialAdministrationAct.ThePublicAccountsarepre- sented in fourvolumes. Volume 1 containstheauditedconsolidatedfinancialstatementsoftheProvince ofAlberta. Theconsolidatedfinancial statements includetheaccountsofgov- ernment entities including the General Revenue Fund, revolving funds, the Alberta Heritage Savings Trust Fund, and other regulated funds, Provincial agencies andCrown-controlledcorporations. Volume 2 contains the audited financial statements ofthe General Revenue Fund,detailsofGeneralRevenueFundexpenditureandrevenuebydepartment, auditedfinancialstatementsofrevolvingfundsandregulatedfunds,andreports thatarerequiredtobeincludedwiththePublicAccountsinaccordancewiththe FinancialAdministrationActandotherstatutes, orbydirectionoftheProvin- cialTreasurer. Volume3containstheauditedfinancialstatementsofProvincialagencies,com- mercial enterprises and Crown-controlled corporations. Audited financial statementsofsubsidiariesofProvincialagenciesarealsoincludedinVolume3. Thisvolumecontainstheauditedfinancialstatementsofuniversities,uni- versity foundations, the BanffCentre for Continuing Education, public colleges,technicalinstitutes,theAlbertaCancerBoard,theAlberta Heri- tageFoundationforMedicalResearch,theProvincialMentalHealthAdvi- soryBoard,RegionalHealthAuthoritiesandtheWorkers’ Compensation Board. Digitized by the Internet Archive in 2017 with funding from University of Alberta Libraries https://archive.org/details/albertapublicacc04albe_2 1996-97 PUBLIC ACCOUNTS FINANCIAL STATEMENTS OF UNIVERSITIES, PUBLIC COLLEGES, TECHNICAL INSTITUTES AND HEALTH AGENCIES Contents: Page Introduction 3 AdvancedEducationandCareerDevelopment: AlbertaCollegeofArtandDesign 4 AthabascaUniversity 13 AthabascaUniversityFoundation 21 TheBanffCentreforContinuingEducation 23 BanffCentreFoundation 34 FairviewCollege 36 GrandePrairieRegionalCollege 46 GrantMacEwanCommunityCollege 57 KeyanoCollege 70 LakelandCollege 81 TheLaserInstitute 90 LethbridgeCommunityCollege 95 MedicineHatCollege 107 MountRoyalCollege 117 Non-ProfitPrivateCollegesFoundation(unaudited) 127 NorthernAlbertaInstituteofTechnology 130 OldsCollege 140 PublicCollegesFoundationofAlberta 150 RedDeerCollege 152 SouthernAlbertaInstituteofTechnology 162 TheUniversityofAlberta 176 UniversityofAlberta 1991 Foundation 186 TheUniversityofCalgary 189 UniversityofCalgaryFoundation 201 TheUniversityofLethbridge 205 UniversityofLethbridgeFoundation 217 UniversityTechnologiesInternationalInc 219 1 PUBLICACCOUNTS 1996-97 Contents: Page EconomicDevelopmentandTourism: AlbertaHeritageFoundationforMedicalResearch 228 Health: AlbertaCancerBoard 239 AspenRegionalHealthAuthority#11 252 CalgaryRegionalHealthAuthority 267 CapitalHealthAuthority 286 ChinookRegionalHealthAuthority 307 CrossroadsRegionalHealthAuthority 326 DavidThompsonRegionalHealthAuthority 342 EastCentral RegionalHealthAuthority7 361 HeadwatersHealthAuthority 378 KeeweetinokLakesRegionalHealthAuthority#15 396 LakelandRegionalHealthAuthority 408 MistahiaRegionalHealthAuthority 426 NorthernLightsRegionalHealthAuthority 442 NorthwesternHealthServicesRegion 455 PalliserHealthAuthority 470 PeaceRegional HealthAuthority 483 ProvincialMentalHealthAdvisoryBoard 497 RegionalHealthAuthority5 514 WestViewRegional HealthAuthority 527 Labour: TheWorkers’ CompensationBoard 544 3 BOARD-GOVERNED INSTITUTIONS UNIVERSITIES, PUBLIC COLLEGES, TECHNICAL INSTITUTES AND HEALTH AGENCIES - FINANCIAL STATEMENTS Introduction: Section2(5)oftheFinancialAdministrationActprovidesfortheinclusioninthePub- licAccountsoffinancial statementsofthefollowing Provincialcorporations: (a) theboardofauniversityundertheUniversitiesAct, (b) theinterimgoverningbodyofauniversityundertheUniversitiesAct, (c) theboardofapubliccollegeundertheCollegesAct, (d) theboardofatechnical instituteundertheTechnicalInstitutesAct, (e) theinterimgoverningauthorityofatechnicalinstituteundertheTechnicalInsti- tutesAct, (f) theAlbertaHeritageFoundationforMedicalResearch, (g) aprovincialhealthboardundertheRegionalHealthAuthoritiesAct, (h) amentalhealthhospitalboardundertheMentalHealthAct,and (k) theAlbertaCancerBoard. The financial statements ofsubsidiaries ofthese Provincial corporations are also requiredtobeincludedinthePublicAccounts.Inaddition,thefinancialstatementsofuni- versityfoundationsandTheWorkers’CompensationBoardarerequiredtobeincludedin thePublicAccounts. AtMarch31,1997,therewerenoboardsunder(b),(e)or(h)above. WhilenotrequiredbystatutetobeincludedinthePublicAccounts,auditedfinancial statementsoftheBanffCentreforContinuingEducationandRegionalHealthAuthorities areincludedinthisVolume. PUBLICACCOUNTS 1996-97 ALBERTA COLLEGE OF ART AND DESIGN FINANCIAL STATEMENTS JUNE 30, 1996 Auditor’sReport StatementofFinancialPosition StatementofOperationsandChangesinOperatingNetAssets StatementofChangesinFinancialPosition NotestotheFinancialStatements AUDITOR’S REPORT TotheBoardofGovernorsofthe AlbertaCollegeofArtandDesign I have audited the statement offinancial position ofthe Alberta College ofArt and Design as at June30, 1996 andthe statements ofoperationsandchanges inoperatingnetassetsandchanges in financial position fortheyearthen ended. These financial statements are theresponsibility ofthe College’smanagement. Myresponsibilityistoexpressanopiniononthesefinancialstatementsbased onmyaudit. I conducted my audit in accordance with generally accepted auditing standards. Those standards require that I plan and perform an audit to obtain reasonable assurance whether the financial statementsarefreeofmaterialmisstatement. Anauditincludesexamining,onatestbasis,evidence supportingtheamountsanddisclosuresinthefinancialstatements. Anauditalsoincludesassessing theaccountingprinciplesusedandsignificantestimatesmadebymanagement,aswellasevaluating theoverallfinancialstatementpresentation. In my opinion, these financial statements present fairly the financialposition ofthe College as at June30, 1996andtheresultsofitsoperationsandthechangesinitsfinancialpositionfortheyearthen endedinaccordancewithgenerallyacceptedaccountingprinciples. PeterValentine,FCA AuditorGeneral Edmonton,Alberta October25, 1996
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