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Scenario 3.1: Make a Splash
You are the newly hired Out of School Supervisor reporting to the Child Care Manager at the new H20 recreation complex in the growing community of Northfield in northern Saskatchewan.The new child care program is just one of the many Y programs that range from swimming and fitness to youth leadership and outdoor programs.The Director of the complex plans to offer over 50 new 'first time' programs this upcoming fall and winter so that the community has activities to enjoy during the cold seasons.The community spent several years working with the YMCA-YWCA's to raise funds to build this recreation centre with the goal to help build a healthier community.
Your new job requires you to hire,supervise and manage the performance of all the childcare leaders in the proposed day camps,preschool programs and the two out of school care programs.These programs would provide child care to more than 110 families.You anticipate that you will require 15 new part-time and 5 full-time child care leaders as well as 1 part-time clerk and 1 full-time office administrator.What is most important is that all the newly hired childcare leaders not only assist in providing lots of fun and play-based educational programming,but also ensure that the children's safety and supervision occurs according to provincial licensing requirements and standards at all times.Criminal record checks will be conducted.Childcare leaders must be 19 years of age (licensing standards) ,with a minimum of 1 year childcare-related experience,have a current First Aid and CPR certificate,and have completed a course or a combination of courses of a least 40 hours duration in child development,health and safety,and nutrition.Further certification and education in a child centred discipline is considered an asset.
The Director stated that a few sample job advertisements had been collected from other Ys but that they have not had time to write job descriptions for any of the new jobs.The Director gave you a copy of the local newspaper advertisement for the 7 lifeguard positions which simply listed the lifeguard certifications required.The Director stated that job descriptions are of limited value because they are time-consuming to write and would inhibit the new childcare leaders' and lifeguards' flexibility to do the wide range of tasks required of them when opening a new facility,but then left the decision to write or not to write job descriptions up to you.You decide to write job descriptions.
-Please refer to Scenario 3.1.Who has the decision-making responsibility and authority concerning job descriptions?
Pension Expense
The cost recognized by an employer for maintaining a pension plan for its employees during a reporting period.
Pension Obligations
These are liabilities companies face for the pension benefits they have promised to pay their employees in the future.
Tax Law
Legislation and regulations governing how taxes are assessed, collected, and managed by governmental authorities.
Deductibility
The eligibility of an expense to be subtracted from gross income to reduce taxable income.
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