Deloitte & Touche LLP 1969 Upper Water Street Suite 1500 Purdy's Wharf Tower II Halifax NS B3J

3R7 Canada

Independent Auditors Report

To the management of Nova Scotia Community College

Tel: 902-422-8541 Fax: 902-423-5820 www.deloitte.ca

We have audited the accompanying Public Sector Compensation Disclosure Report of the Nova Scotia Community College for the period ended March 31, 2012 (the Schedule"). The Schedule has been prepared by management based on the public sector compensation disclosure act bill no. 115. Management's Responsibility for the Schedule Management is responsible for the preparation of the Schedule in accordance with the public sector compensation disclosure act bill no. 115, and for such internal control as management determines is necessary to enable the preparation of the Schedule that is free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on the Schedule based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the Schedule is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the Schedule. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the Schedule, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation of the Schedule in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the Schedule. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial information in the Public Sector Compensation Disclosure Report of the Nova Scotia Community College is prepared, in all material respects, in accordance with the public sector compensation disclosure act bill no. 115.

Chartered Accountants Halifax, Nova Scotia July 6, 2012

NSCC Public Sector Compensation Disclosure Report 2012

Total Compensation (April 1, 2011 to March 31, 2012) 102,987.33 108,230.63 218,636.51 125,214.86 101,722.54 119,375.92 115,986.77 108,556.70 125,000.00 115,839.54 144,967.07 100,287.80 115,589.38 107,838.72 114,339.89 102,620.31 102,689.12 115,589.38 116,480.99 107,400.56 178,724.27 115,589.46 115,589.38 115,589.99 115,545.32 151,298.77 115,589.38 109,614.99 101,716.25 115,566.30 114,462.68 104,073.60 107,485.78 102,176.74 105,095.23 101,136.68 115,589.38 106,192.69 121,176.62 122,363.54 107,485.78 104,122.50 147,350.64 111,718.70 119,028.06 148,587.00

Name Barrett, Glenda Brown, Gina Bureaux, Don Byrne, Janet Clark, Bruce Clarke, Gerald Collins, Craig Dewey, David Donovan, Rachael Farrell, Ron Foster, Monica Fox, Carol Freckelton, David Gauthier, Gilles Gunn, Tom Jackson, Virginia Johnston, Lawrence Jones, Kenneth Kelly, Daniel Kelly, Michael Lane, Michelle Lewis, Daurene Limkilde, Judith Lowry, Claudine MacDonald, George MacLean, Catherine MacLean, David MacLeod, Ian MacLeod, John Madeira-Voss, Isabel McCormack, Donald McKillop, Sheri McKnight, Kelly Murray-Sellars, Sharon Orr, Katherine Pace, Eugene Quinlan, Kevin Spares, Bruce St-Amour, Wayne Stanley, Jim Stanley, Sheila Stewart, Andrea Tawse, Bruce Thompson, Mary Tilley, Frederick Verge, Wilson

Footnote: Compensation includes base salary and any other payments or allowances including membership fees.