General Instructions - Annexes

Annex A

Examples of Program and Service Revenues and Expenditures Schedules and Project Schedule (AMENDED)

This Annex has been amended. The purpose of this amended Annex is to establish suplus/deficit by Program/Service/Activity when appropriate whilst considering transfers (approved if required) between Programs. All Revenue and Expenses items are to be presented. The items shown in the format are only examples.

Annex B

Statement of Receipt and Expenditure of Indian Moneys – Capital Trust Moneys (NO LONGER AN ANNEX)

The Recipient is no longer required to submit this Annex to AANDC for fiscal year 2011-12.

Annex C

Statement of Receipt and Expenditure of Indian Moneys – Revenue Trust Moneys (NO LONGER AN ANNEX)

The Recipient is no longer required to submit this Annex to AANDC for fiscal year 2011-12.

Annex D

Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration – Elected or Appointed Officials (UNCHANGED)

Annex E

Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration – Unelected Senior Officials (Option 1) (NO LONGER ANNEX)

The Recipient is no longer required to submit this Annex to AANDC for fiscal year 2011-12.

Annex F

Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration – Unelected Senior Officials (AMENDED)

This Annex has been amended. All Recipients required to report under the 2011-12 YERH on Salaries, Honoraria, Travel Expenses and Other Remuneration for Unelected Senior Officials must complete and submit the amended Annex F. The amendments are: the name of the individual is now optional, and the column "Approved Salary Range" now reads "Actual Salary or Approved Salary Range".

Annex G

Examples of Funding Reconciliation (Summary and detailed) (NO LONGER ANNEX)

The Recipient is no longer required to submit this Annex to AANDC for fiscal year 2011-12.

Annex H

Schedule of Federal Government Funding – Format (AMENDED)

This annex has been amended to insert the Service Categories that were enumerated in Annex I.

Annex I

Schedule of Federal Government Funding – AANDC Programs and Services Categories (NO LONGER AN ANNEX)

Definitions formerly stated in this Annex can be found in the “Supplementary Information” document available on AANDC`s Internet Site. The Service Categories formerly stated in this Annex have been incorporated into the amended Annex H.

Annex J

Schedule of Federal Government Funding – Health Canada First Nation and Inuit Health Programs and Services Categories (AMENDED)

Amended as per Health Canada’s requirements.

Annex K

Schedule of Federal Government Funding – Canada Mortgage and Housing Corporation Programs and Services Categories (NO LONGER AN ANNEX)

The content formerly stated in this Annex can be found in the “Supplementary Information” document available on AANDC`s Internet Site.

Annex L

Example of an Unexpended Funding Plan (NO LONGER AN ANNEX)

The content formerly stated in this Annex can be found in the “Supplementary Information” document available on AANDC`s Internet Site.

Annex M

Example of a report on Unexpended Funding (NO LONGER AN ANNEX)

The content formerly stated in this Annex can be found in the “Supplementary Information” document available on AANDC`s Internet Site.

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ANNEX A – Part 1 (AMENDED)
Schedule of Revenue and Expenses

For the year ended March 31, 2012

Funded Recipient – Program/Service/Activity Name

	2012 Budget	2012 Unaudited	2011 (prior year) (Unaudited)
Revenue (examples)
Aboriginal Affairs and Northern Development
Other revenue
AANDC Trust Fund interest revenue
Expenses (examples)
Advertising
Amortization
Audit fees
Bad debts
Bank charges
Cigarette quota
Emergency assistance
Honoraria
Insurance
Interest on long-term debt
Meeting
Miscellaneous
Office
Professional fees
Rent
Repairs and maintenance
Salaries and benefits
Subcontracts
Supplies
Telephone
Tradition and culture
Travel
Surplus (deficit) before transfers
Transfers between programs
Transfer to Education (example)
Transfer from Casino (example)
Surplus (deficit)

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ANNEX A – Part 2 (AMENDED)
Excess (Deficiency) of Funding over Expenses
and Tangible Capital Asset Purchases by Program/Service/Activity

For the year ended March 31, 2012

Name of Funded Recipient

	Surplus (Deficit)	Amortization of Tangible Capital Assets	Purchases Tangible Capital Assets	Capital Funding	Repayment of Capital Funding	Excess (Deficiency) of Funding After Purchases of Tangible Capital Assets
Programs (examples)
Band Support
Aboriginal Healing and Wellness Strategy
Community Infrastructure
Early Childhood Development
Economic Development
Education Support Services
Governance
Aboriginal Business Canada
Health
New Relationship Fund
Aboriginal Business Canada
Casino
Total

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ANNEX B (NO LONGER AN ANNEX)

Statement of Receipt and Expenditure of Indian Moneys
Capital Trust Moneys (Audited)

 

 

 

 

 

 

 

 

 

 

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ANNEX C (NO LONGER AN ANNEX)

Statement of Receipt and Expenditure of Indian Moneys
Revenue Trust Moneys (Audited)

 

 

 

 

 

 

 

 

 

 

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ANNEX D
Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration
Elected or Appointed Officials

Name of Funding Recipient
For the Year Ended Month, XX, YEAR

Name of Individual	Position Title	Number of [Months *]	Salary [NOTE 1]	Honoraria [NOTE 2]	Other Remune- ration [NOTE 3]	Total	Travel Expenses

* The number of months during the fiscal year that the individual was an elected or appointed official

1 - Salary is a fixed amount of money agreed every year as pay for an employee.
2 - Honoraria are ex gratia payments made to a person for their services in a volunteer capacity or for services for which fees are not traditionally required.
3 - Other remuneration represents any amount paid for remuneration that is a benefit but not part of a salary or an honorarium like bonus, the personal use of a vehicle supplied by the recipient, pension contributions, health benefits, etc.

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ANNEX E – Option 1 (NO LONGER AN ANNEX)

Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration
Unelected Senior Officials

 

 

 

 

 

 

 

 

 

 

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ANNEX F (AMENDED)
Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration
Unelected Senior Officials

Name of Funding Recipient
For the Year Ended Month, XX, YEAR

Name of individual (optional)	Position Title	Number of [Months *]	Actual Salary [NOTE 1] or Approved Salary Range		Honoraria [NOTE 2] Expense	Other Remune- ration [NOTE 3]	Travel Expenses
			From / To

* The number of months during the fiscal year that the individual was on staff

1 - Salary is a fixed amount of money agreed every year as pay for an employee.
2 - Honoraria are ex gratia payments made to a person for their services in a volunteer capacity or for services for which fees are not traditionally required.
3 - Other remuneration represents any amount paid for remuneration that is a benefit but not part of a salary or an honorarium like bonus, the personal use of a vehicle supplied by the recipient, pension contributions, health benefits, etc.

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ANNEX G (NO LONGER AN ANNEX)

Name of Funding Recipient
Funding Reconciliation Detail

 

 

 

 

 

 

 

 

 

 

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ANNEX H (AMENDED)

Schedule of Federal Government Funding
Format
(To be reported as per the Funding Agreement)

Federally Funded Programs and Services Directly / Indirectly Funded by the Government of Canada	Federal Funding Received A	Unexpended Federal Funding Beginning of Year B	Adjustments or Transfers C	Total Federal Funding Available A + B + C = D	Federal Funding Expended E (OPTION 1)	Unexpended Federal Funding End of Year D – E = F (OPTION 1)
					Total Expenditures from All Sources (OPTION 2)	N/A (OPTION 2)
Aboriginal Affairs and Northern Development Canada Claims and Indian Government - Researching of claims - Negotiation (Claims and Self-Government) process - Implementation of claim agreements - Other specific projects Community Development - Infrastructure (includes Housing Support, Water & Sewer and Other Facilities) - Education Facilities - Acquisition & Construction of Infrastructure (includes Housing Support, Water & Sewer and Other Capital) - First Nations Water Management Strategy - Gathering Strength (Infrastructure Facilities) - Implementing Immediate Investment in FN Housing on Reserve (Lot Servicing) - Safe Drinking Water - Acquisition & Construction of Education Capital - School Construction (only Alberta) - Off Reserve Housing - Community-Based (On-Reserve Housing) - Housing Service Delivery - Implementing Immediate Investment in FN Housing on Reserve (New Constructions / Renovations) - Gathering Strength (Housing) - Recreation Programs - Community Capital Facilities Service Delivery - Technical Services - Comprehensive Community Based Planning - Other specific projects Economic Development - Community Economic Development Program - Community Economic Opportunities Program - Aboriginal Business Canada Programs - Other specific projects Education - Elementary/Secondary Services (includes Band Operated Schools, Provincial Schools, Federal Schools, Special Education Program and Elementary/Secondary Student Support Services) - Post-Secondary Education ( includes Post-Secondary Education - Indian Studies Support, Post Secondary Student Support Program and University and College Entrance Preparation Program) - Education Partnerships Program - All other Education Programs ( includes New Paths for Education Program, Strengthening Education Capacity, Improving School Effectiveness, Parental and Community Engagement, Teacher Recruitment and Retention, Information Communication Technology (for IT RMOs only), First Nations and Inuit Youth, Employment Strategy, First Nation Student Success Program, Special Education Program, Cultural Education Centers, National Aboriginal Achievement Foundation and Other specific projects) Indian Government Support - Indian Government Support Alternative Funding Agreement - Band Support Funding - Band Employee Benefits - Tribal Council Funding - Band Advisory Services - Other specific projects Land Management - Land Management - Implementation of the First Nations Land Management Initiative Act - Other specific projects Social Development - Assisted Living - Child & Family Services - Family Violence - Income Assistance - National child Benefit Reinvestment - Other Social Services (includes Early Childhood Development, Gathering Strength - Social Development and other specific projects) Indian Registration - Registration and membership - Management of individual - monies - Estate Management - Treaty annuities Governance and Institutions of Government - Band Governance (Elections and By-Laws) - Professional and Institutional Development Program - Governance Activities:   National Centre for First Nations:     - Consultation and Policy Development     - Gathering Strength   - Institutions:     - First Nations Tax Commission     - First Nations Financial Management Board     - First Nations Financial Authority     - Gathering Strength - Other specific projects Northern Affairs: - Climate Change - Sustainable Development Northern Economic Development - Hospital and Physician Services - Northern Contaminants Program - Other Northern Affairs Programs / Services Other All other programs and services that are not described in above categories Sub-total for AANDC
Health Canada  As per the Program Funding listed in the Health Canada Funding Contribution Agreement and all amendments. Sub-total for Health Canada
Canada Mortgage and Housing Corporation - Non-Profit On-Reserve Housing - Residential Rehabilitation Assistance Program (RRAP) Homeowner and Persons with Disabilities Programs - RRAP Rental (including Secondary and Garden Suites) - RRAP Conversions - Home Adaptations for Seniors Independence Program - Shelter Enhancement Program - Housing Internship Initiative for FN and Inuit Youth See Supplementary Information Sub-total for CMHC
Human Resources and Skills Development Canada
Fisheries and Oceans Canada
Canadian Heritage
Public Safety Canada
Industry Canada
Natural Resources Canada
Justice Canada
Privy Council Office
National Defence
Canada Revenue Agency
Other
Grand Total

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ANNEX I (NO LONGER AN ANNEX)

Schedule of Federal Government Funding
AANDC Programs and Services Categories

 

 

 

 

 

 

 

 

 

 

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ANNEX J (AMENDED)

Schedule of Federal Government Funding
Health Canada First Nations and Inuit Health Programs and Services

Complete the audited financial reports as per the Program Funding listed in the Health Funding Contribution Agreement and any of its amendments and according to the Summary of Reporting Requirements appendix in the contribution agreements.

Health Canada - Moveable Assets Reserve

Moveable assets are defined as items not permanently attached to a health facility building, which can be moved, disposed of, or replaced, separately. Assets include medical and office equipment, furniture and motorized vehicles.

When a First Nation community or organization chooses to operate and maintain a health facility, all existing moveable assets contained with that health facility, including the resources to replace the assets, may be included in their contribution agreement under the Block Funding Model.

The resources to replace moveable assets with replacement values of $1,000 or more, must be maintained and accounted for separately in a reserve fund called the Moveable Assets Reserve (MAR). The community is responsible for reporting the financial status of the MAR as part of their Annual Audit Report (sample template below).

Name of First Nation

STATEMENT OF MOVEABLE ASSETS RESERVE

FOR THE PERIOD ENDING MARCH 31, 2012

	2012	2011
BALANCE AT BEGINNING OF YEAR	$ xxx	$ xxx
AMOUNT PROVIDED IN AGREEMENT FOR MAR	$ xxx	$ xxx
	$ xxx	$ xxx
REVENUES GENERATED	$ xxx
EXPENDITURES (ACQUISITIONS and REPLACEMENTS)	$ xxx	$ xxx
BALANCE AT END OF YEAR	$ xxx	$ xxx

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ANNEX K (NO LONGER AN ANNEX)

Schedule of Federal Government Funding
Canada Mortgage and Housing Corporation
Programs and Services Categories

 

 

 

 

 

 

 

 

 

 

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ANNEX L (NO LONGER AN ANNEX)

Example
Unexpended Funding Plan

 

 

 

 

 

 

 

 

 

 

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ANNEX M (NO LONGER AN ANNEX)

Report (Narrative) on Unexpended Funding Plan
(Example)