Annual report operating procedure for colleges of applied arts and technology

Purpose and application

Section 4 of the Ontario Colleges of Applied Arts and Technology Act, 2002 (the OCAAT Act) authorizes the Minister of Colleges and Universities (formerly Training, Colleges and Universities) to issue binding policy directives to colleges. Pursuant to that authority, see the Minister's Binding Policy Directive on Governance and Accountability. Section 8 of O. Reg. 34/03 made under the OCAAT Act requires each college to prepare an annual report, make it available to the public, and submit the report to the Minister of Colleges and Universities.

Part B of the Minister's Binding Policy Directive on Governance and Accountability requires the annual report to be prepared in accordance with the Annual Report Operating Procedure.

The annual report charts the college’s achievement of the operational outcomes established in the business plan for the year and includes the audited financial statements. An annual report may traditionally serve a variety of purposes including those related to accountability, marketing, and promotion.

A key purpose of a college annual report is accountability to the public and to the government. Additionally, the information provided in the colleges’ annual reports is used by the Ministry of Colleges and Universities to advise and inform government planning and policy-making.

Further, colleges may improve their efficiency and effectiveness by comparing their results with those of other colleges with similar characteristics. Annual reports that establish consistent data reported in a consistent format will allow for such comparisons.

Due dates

June 15: The College’s audited financial statement is due to the Colleges Finance Unit June 15 of each year. (Refer to the operating procedure on audited financial statements.)

June 30: The college’s business plan is due June 30 of each year (Refer to the operating procedure on business plans for details.)

July 31: Each college is to submit an annual report including a copy of the audited financial statement and the required appendices.

Contact colleges.unit@ontario.ca with questions or if you need copies of the operating procedures noted.

Content of annual report

The annual report is to include, at a minimum, the following information:

If any of those outcomes were not achieved, the college is to identify the reasons and outline the steps that the college plans to take to achieve or redefine the outcomes. It may also be appropriate to reference significant changes that have occurred in the college’s environment that required in-year changes.

• A detailed report on the extent to which the college achieved the outcomes for the year, as set out in the college’s strategic plan and the business plan of the previous year. Colleges will follow the annual report’s content guidelines.
• A copy of the audited financial statements for the college, its subsidiary corporations, and foundation (as applicable) for the year accompanied by the auditor’s report.
• An analysis of the college’s financial performance.
• As required in the Framework for Programs of Instruction binding policy directive, a summary of complaints regarding advertising and marketing of college programs, in accordance with the requirements set out in Appendix D of the college’s annual report.

Format and table of contents

Read the outline of the annual report’s contents in this operating procedure.

Physical format:

• 8^½ inches by 11 inches
• portrait page set-up (no brochures, no fold-outs)
• post on college website in one portable document file (PDF) not in separate chapters.

Annual report table of contents

The appendices below are required. All the other items in the table of contents are guidelines only They may vary depending on a college’s particular needs and circumstances.

Message from Board Chair

• general comments
• changing developments/environment

Message from President

Theme of this year’s annual report and details might include:

• enrolment trends
• KPI highlights
• partnerships
• community initiatives
• financial strengths and/or challenges
• other highlights

Vision, mission and/or commitment statements

• reference to strategic plan
• why the college is doing what it is doing

Report on goals from previous year(s)

• discussion of previous performance targets achieved or not achieved
• actions to be taken
• explicit references to previous business and strategic plans

Analysis of operational performance

• define major college achievements
• changes as a result of the college’s activities over the last year
• activities falling under the Entrepreneurial Activities binding policy directive
• international activities
• fundraising
• elaborate on areas discussed in President’s Message

Analysis of financial performance

High level summary of financials:

• sources of revenues and expenditures
• multi-year trends
• accessible graphics as appropriate

All details will be in the college’s Audited Financial Statements (Appendix B of its annual report)

Subsidiaries and foundations

• list each subsidiary or foundation
• describe activities
• provide consolidated financial statements
• indicate availability of subsidiary annual report

Appendices to the annual report

Required appendices

Additional details noted in List of Governors (Appendix F) are optional.

Appendix A: Strategic Mandate Agreement Report Back

Appendix B: Audited Financial Statements provided by the college

Appendix C: KPI Report provided by the college

Appendix D: Summary of advertising and marketing complaints received

The Minister’s Binding Policy Directive on the Framework for Programs of Instruction sets out college program advertising and marketing guidelines. These include preparing an annual complaint summary to be included in the college’s annual report.

Prepare the annual complaint summary in accordance with Appendix D in the college’s annual report according to this definition:

A complaint:

• is any written (signed and dated) or emailed communication from a student regarding the advertising or marketing of a college program in which they are enrolled and addressed to the designated college official

  and,

• must be received no later than 6 months from when the student leaves the program in question.

If no complaints are received the college shall file a nil report.
If a complaint summary is included, it should:

• contain the following five headings:
  1. nature of complaint
  2. date complaint received
  3. how resolved/addressed
  4. date resolution communicated to student
  5. number of working days to resolve

• provide details for each complaint entered in the rows under the appropriate heading
• show the total number of complaints
• indicate the average number of working days to resolution

Appendix E: Institutes of Technology and Advanced Learning (ITAL) Reports

In accordance with the differentiated college accountability agreements established in 2003, each college designated as a differentiated institution will incorporate the measures set out below into its annual report. This reporting process will replace and simplify the previous reporting requirements for institutions through the accountability agreements while maintaining the ministry’s ability to track each institution’s progress as a differentiated institution

All colleges (excluding Georgian):

• The college will describe how it continues to deliver a comprehensive range of programming of degrees, other postsecondary programming and non-postsecondary programming consistent with the college system mandate to meet the needs of high school graduates and adult learners. As part of this description, the college will provide enrolment data for the different program areas.

• The college will describe how it is doing its part to build up the apprenticeship system in Ontario to increase the skilled labour market supply through in-school training, expanding the range of apprenticeship programming, developing learning pathways for apprentices who wish to ladder into diploma programs and vice versa. As part of this description, the college will provide enrolment data for the apprenticeship programs it offers.

• ITAL reports are expected to maintain KPIs above the system average. The college will describe how it is tracking on its Key Performance Indicators and where improvements are being made, if needed.

Also, the college will describe how it is ensuring that college diploma graduates have access to degree programs, and how many graduates access degree education.

• The college will describe how its applied research activity supports its mission as a differentiated institution.

In addition to the measures above, Seneca will describe the different forms of collaboration with universities and / or other degree granting institutions including a list of all shared degrees.

Georgian’s differentiation model is different than the other colleges. Hence, in addition to reporting on range of program mixes and forms of collaboration with universities, Georgian will provide data on degree activity and partnerships by program as well as the number of students moving between the college and university partner institutions.

Appendix F: List of Governors

Optional: The college may also include:

• when first appointed
• when current term expires
• indicate internal governors and their affiliation

Submitting the annual report

Once approved by its board of governors, the college’s annual report is to be e-mailed by July 31 of each year to:

Director of the Postsecondary Accountability Branch
Ministry of Colleges and Universities
colleges.unit@ontario.ca

• Include in the email the location of the annual report on the college’s web site.
• Complete copies (with audited financial statements and appendices) of the annual report are also to be provided to the Higher Education Quality Council of Ontario.

If you need further information on this operating procedure please contact:

colleges.unit@ontario.ca

Publishing the annual report

Pursuant to O. Reg. 34/03 each college must ensure that the annual report is available to the public. At a minimum, colleges shall post the report on their college web site and, on request, provide individuals who do not have Internet access with a copy of the report at no cost.

Summary of responsibilities

Colleges of Applied Arts and Technology

The board of governors is responsible for:

• Ensuring that the annual report fulfills the requirements of the Minister’s Binding Policy Directive on Governance and Accountability, which includes fulfilling the requirements of this operating procedure.
• Approving the annual report, including financial statements, and reports required by Appendices B and C in a college’s annual report.
• Ensuring that the annual report is submitted to the minister as directed by this operating procedure by July 31 of each year.
• Ensuring that the annual report is made available to the public.

Ministry of Colleges and Universities

The ministry is responsible for:

• Reporting information to the government on the colleges’ achievements as they relate to government objectives.
• Using annual reports to advise and inform government planning and policy-making.
• Working with colleges, either individually or collectively, to facilitate corrective action where provincial priorities or expected outcomes are not being achieved.