Specified Auditing Procedures Relating to the Attawapiskat First Nation

Report to the Chief Audit and Evaluation Executive -
Aboriginal Affairs and Northern Development Canada

Author: Deloitte & Touche LLP
Date: September 2012

PDF Version (197 Kb, 31 Pages)




Table of Contents




Introduction

The Chief Audit and Evaluation Executive of Aboriginal Affairs and Northern Development Canada ("AANDC") requested that Deloitte & Touche LLP ("Deloitte") perform specified auditing procedures related to expenditures incurred by the Attawapiskat First Nation ("AFN") and claimed to AANDC as part of Comprehensive Funding Agreements between AANDC and AFN for the period from April 1, 2005 to November 30, 2011.

Our specified auditing procedures were performed from January 2012 to May 2012 in accordance with the requirements of the Canadian Institute of Chartered Accountants' Assurance Handbook Section 9100, "Reports on the results of applying specified auditing procedures to financial information other than financial statements".

This report details the results of these specified procedures, and Appendix A contains the specified procedures report. We would like to thank representatives of the Attawapiskat First Nation and of Aboriginal Affairs and Northern Development Canada for their assistance.






Background

The Attawapiskat First Nation is an Indian Band located in the James Bay Region of Northern Ontario and forms part of the Mushkegowuk Tribal Council. According to Aboriginal Affairs and Northern Development Canada's ("AANDC") community profile for the Attawapiskat First Nation, the community has 316 housing units, of which 46 (14.6%) are considered adequate, 148 (46.8%) require major renovations, and 122 (38.6%) require replacement. The Attawapiskat First Nation receives annual funding from the Government of Canada for various purposes, including housing, health, education and other similar services.

The Attawapiskat First Nation was placed under co-management – a form of intervention employed by the Department with the goal of improving the financial situation of a recipient – by AANDC over ten years ago. On November 30, 2011, urgent housing health and safety issues in the community requiring immediate action were identified and resulted in AANDC appointing a Third Party Manager until such time as the community's immediate needs would be addressed. On April 19, 2012, based on the progress made in remediating urgent housing-related health and safety issues, AANDC determined that the default situation was remedied and removed the First Nation from third party management.

Subsequent to this decision, the Chief Audit and Evaluation Executive of AANDC requested that Deloitte perform an internal audit to provide assurance to the Deputy Minister and the Minister of AANDC that the management control framework in place at AANDC assures compliance with Treasury Board and departmental policies and directives governing transfer payments, monitoring and oversight, and reporting is functioning as intended [Note 1].

In addition to the above, Aboriginal Affairs and Northern Development Canada requested that Deloitte undertake specified auditing procedures with regards to expenditures claimed by the Attawapiskat First Nation for the period from April 1, 2005 to November 30, 2011. This report summarizes the specified auditing procedures performed and the results on the application of these procedures.






Specified Auditing Procedures

We performed the following three specified auditing procedures in relation to the expenditures claimed by the Attawapiskat First Nation for the period from April 1, 2005 to November 30, 2011:

  1. Reconcile, by fiscal year, for the period from April 1, 2005 to November 30, 2011, the summary of claimed expenditures received by Aboriginal Affairs and Northern Development Canada from the Attawapiskat First Nation to the listing of expenditures claimed by the Attawapiskat First Nation in their general ledger accounts and identify any differences.

  2. Select 400 transactions claimed by the Attawapiskat First Nation for the period of April 1, 2005 to November 30, 2011 for testing (as described in Section 3 below), broken down as follows:

    • 60 transactions for the fiscal year ended March 31, 2006

    • 60 transactions for the fiscal year ended March 31, 2007

    • 60 transactions for the fiscal year ended March 31, 2008

    • 60 transactions for the fiscal year ended March 31, 2009

    • 60 transactions for the fiscal year ended March 31, 2010

    • 60 transactions for the fiscal year ended March 31, 2011

    • 40 transactions for the eight-month period year ended November 30, 2011

     
  3. For each transaction selected for which supporting documentation was provided, test the following assertions:

    • Occurrence: the claimed expenditure has occurred and pertains to the Comprehensive Funding Agreements between the Attawapiskat First Nation and Aboriginal Affairs and Northern Development Canada

    • Accuracy: the claimed expenditure was recorded appropriately

    • Cut-off: the claimed expenditure was incurred within the period reported by the Attawapiskat First Nation

The following pages summarize the work performed and the results of the performance of the specified procedures.

Specified Audit Procedure 1

1. Reconcile, by fiscal year, for the period from April 1, 2005 to November 30, 2011, the summary of claimed expenditures received by Aboriginal Affairs and Northern Development Canada from the Attawapiskat First Nation to the listing of expenditures claimed by the Attawapiskat First Nation in their general ledger accounts and identify any difference.

We obtained from AANDC a document titled "Expenditure Status Report" for the Attawapiskat First Nation. This document outlines expenditures claimed, by fiscal year, by the Attawapiskat First Nation that were reported to AANDC for the period from April 1, 2005 to November 30, 2011. The following table summarizes the expenditures reported by AANDC:

Fiscal year Actual expenditures as
reported by AANDC  [Note 2]
2005-2006 $ 13,579,896
2006-2007 18,047,532
2007-2008 15,166,035
2008-2009 15,607,985
2009-2010 16,471,416
2010-2011 15,867,070
April 1, 2011-
Nov. 30, 2011
10,041,418
Total $104,781,352
 

The figures reported above include all expenditures funded by AANDC such as housing, wastewater systems, fire protection, community buildings, schools (education), band support funding, student transportation services, basic needs, in-home care, etc.

We subsequently obtained from the Attawapiskat First Nation the general ledger with all transactions recorded by the Attawapiskat First Nation (including the Attawapiskat First Nation Education Authority, the Attawapiskat First Nation Maytawaywin Authority and the Attawapiskat Development Corporation) for the period from April 1, 2005 to November 30, 2011. The general ledger was provided for each fiscal year (up to November 30, 2011 for the period from April 1, 2011 to November 30, 2011). We also received from management of the Attawapiskat First Nation, the financial coding used to identify expenditures which are subject to the Comprehensive Funding Agreement between AANDC and the Attawapiskat First Nation. We did not separately identify related party transactions for the purposes of our specified auditing procedures.

Based on the information provided, we attempted to reconcile the amounts in the Attawapiskat First Nation’s general ledger to the expenditures reported by AANDC, but were unable to do so. Management of the Attawapiskat First Nation has provided the following explanations in this regard:

  • There has been significant staff turnover at the Attawapiskat First Nation in recent years, which resulted in a corporate memory loss of transactions recorded and reported by the Attawapiskat First Nation (specifically for periods prior to April 1, 2010);

  • The Attawapiskat First Nation modified their general ledger structure on April 1, 2007. Information prior to this date is not readily available and used a different financial coding structure than what is currently being used by the Attawapiskat First Nation for financial reporting purposes;

  • A number of projects (such as social assistance, nursery activities, etc.) are partially funded by AANDC; the Attawapiskat First Nation receives additional funding from the Province of Ontario for such programs. We were unable to segregate amounts allocated to the Province of Ontario and amounts claimed to AANDC.

Based on the financial coding structure received from the Attawapiskat First Nation and discussions with their management, we are unable to reconcile the general ledger transactions to the reports produced by AANDC for the period from April 1, 2005 to November 30, 2011.

Specified audit procedure 2

2. Select 400 transactions claimed by the Attawapiskat First Nation for the period of April 1, 2005 to November 30, 2011 for testing (as described in Section 3 below), broken down as follows:

  • 60 transactions for the fiscal year ended March 31, 2006

  • 60 transactions for the fiscal year ended March 31, 2007

  • 60 transactions for the fiscal year ended March 31, 2008

  • 60 transactions for the fiscal year ended March 31, 2009

  • 60 transactions for the fiscal year ended March 31, 2010

  • 60 transactions for the fiscal year ended March 31, 2011

  • 40 transactions for the eight-month period year ended November 30, 2011

Deloitte obtained from the Attawapiskat First Nation the listing of transactions for the period from April 1, 2005 to November 30, 2011, broken down by fiscal year. With the assistance of management of the Attawapiskat First Nation, Deloitte identified the expenditures which were funded by AANDC [Note 3]. Deloitte selected a total of 400 transactions for testing. The results of the transaction selection are included in Appendix of this report.

Specified audit procedure 3

3. For each transaction selected for which supporting documentation was provided, test the following assertions:

  • Occurrence: the claimed expenditure has occurred and pertains to the Comprehensive Funding Agreements between the Attawapiskat First Nation and Aboriginal Affairs and Northern Development Canada

  • Accuracy: the claimed expenditure was recorded appropriately

  • Cut-off: the claimed expenditure was incurred within the period reported by the Attawapiskat First Nation

Deloitte tested the transactions for the audit assertions of occurrence, accuracy and cut-off. The following table summarizes the results of the testing.

Fiscal year Complete -
No issues
Incomplete
documentation
(Note 1)
Occurrence
questionable
(Note 2)
No supporting
documentation
obtained
Total
2005-2006 7 0 6 47 60
2006-2007 10 2 11 37 60
2007-2008 9 3 1 47 60
2008-2009 10 3 8 39 60
2009-2010 8 4 4 44 60
2010-2011 18 19 4 19 60
April 1, 2011–
Nov. 30, 2011
15 7 6 12 40
Total 77 38 40 245 400
  (19.3%) (9.5%) (10.0%) (61.2%) (100.0%)
 

Note 1: Incomplete documentation. Management of the Attawapiskat First Nation was unable to demonstrate that the expenditures were paid by the Attawapiskat First Nation.

Note 2: We were unable to confirm, based on documentation received from the Attawapiskat First Nation, whether the expenditure claimed was in accordance with the terms and conditions of the funding agreements between the Attawapiskat First Nation and AANDC.






Appendix A - Specified Procedures Report

To: The Chief Audit and Evaluation Executive of Aboriginal Affairs and Northern Development Canada

Re: Attawapiskat First Nation

As specifically agreed, we have performed the following procedures in connection with the expenditures claimed by the Attawapiskat First Nation to Aboriginal Affairs and Northern Development Canada for the period from April 1, 2005 to November 30, 2011:

  1. Reconcile, by fiscal year, for the period from April 1, 2005 to November 30, 2011, the summary of claimed expenditures received by Aboriginal Affairs and Northern Development Canada from the Attawapiskat First Nation to the listing of expenditures claimed by the Attawapiskat First Nation in their general ledger accounts and identify any differences.

  2. Select 400 transactions claimed by the Attawapiskat First Nation for the period of April 1, 2005 to November 30, 2011 for testing (as described in Section 3 below), broken down as follows:

    • 60 transactions for the fiscal year ended March 31, 2006

    • 60 transactions for the fiscal year ended March 31, 2007

    • 60 transactions for the fiscal year ended March 31, 2008

    • 60 transactions for the fiscal year ended March 31, 2009

    • 60 transactions for the fiscal year ended March 31, 2010

    • 60 transactions for the fiscal year ended March 31, 2011

    • 40 transactions for the eight-month period year ended November 30, 2011

  3. For each transaction selected for which supporting documentation was provided, test the following assertions:

    • Occurrence: the claimed expenditure has occurred and pertains to the Comprehensive Funding Agreements between the Attawapiskat First Nation and Aboriginal Affairs and Northern Development Canada

    • Accuracy: the claimed expenditure was recorded appropriately

    • Cut-off: the claimed expenditure was incurred within the period reported by the Attawapiskat First Nation

As a result of applying the above procedures, we noted the following exceptions:

  • We were unable to reconcile expenditures reported by Aboriginal Affairs and Northern Development Canada to the general ledger information provided by the Attawapiskat First Nation,

  • We were unable to obtain supporting documentation for 245 transactions tested,

  • We were unable to conclude on the occurrence assertion for 40 transactions, and

  • We were unable to obtain the payment information for 38 transactions.

However, these procedures do not constitute an audit of the Attawapiskat First Nation's expenditures, and therefore we express no opinion on these expenditures. These procedures would not necessarily reveal all material facts with respect to the expenditures claimed.

This letter is for use solely by the Chief Audit and Evaluation Executive of Aboriginal Affairs and Northern Development Canada in the fulfillment of her mandate.

DELOITTE & TOUCHE LLP

Chartered Accountants
Licensed Public Accountants

September 20, 2012






Appendix B - Detailed testing results

Note that names of individuals and organizations have been removed and replaced with 'X's for privacy reasons.

Sample
#
Fiscal
Year
Account Account
Description
Date Description Amount Vendor Conclusion
1 2011-12 4045-A030 Write Down of
Accounts Payable
24-Oct-11 XXXXXXXXXXXX-
excess
(21,413.91) XXXXX
XXXXXXXXX
Incomplete
documentation
2 2011-12 4045-A030 Write Down of
Accounts Payable
24-Oct-11 XXXXXXXXXXXX-
excess
(57,803.46) XXXXXXXXX Incomplete
documentation
3 2011-12 4045-A030 Write Down of
Accounts Payable
24-Oct-11 XXXXXXXXXXXX-
excess
(5,776.38) XXXXXXXXX Incomplete
documentation
4 2011-12 4045-A030 Write Down of
Accounts Payable
24-Oct-11 XXXXXXXXXXXX-
excess
(47,007.28) XXXXXXXXX Incomplete
documentation
5 2011-12 5252-H010 Lease/rental -
Heavy Equipment
1-Apr-11 XXXXXXXXXXXX 10,497.50 XXXXX
XXXXXXXXX
Incomplete
documentation
6 2011-12 5264-H010 Purchases - Other 12-Aug-11 XXXXXXXXXXX
XXX-Technical Services -
XXXXXXXX
11,637.02 XXXXXXX
XXXXXXX
Incomplete
documentation
7 2011-12 5282-H170 Freight - Surface 1-Apr-11 XXXXXXXXXXXX 10,653.00 XXXXXXXXX Incomplete
documentation
8 2011-12 5020-H200 Contract
Employment
18-Apr-11 XXXXXXXXXXXX 145,854.00 XXXXXXXXX Complete -
No issues
9 2011-12 5130-H190 Consultants 10-Aug-11 XXXXXXXXXXXX
XXXXXXXXXX
21,380.00 XXXXXXXXX
XXX
Complete -
No issues
10 2011-12 5130-Q331 Consultants 12-May-11 XXXXXXXXXXXX
XXXXXXX
34,675.43 XXXXXXXXX Complete -
No issues
11 2011-12 5230-A010 Hydro 31-Oct-11 XXXXXXXXXXXX
XXXXXXXXXXXXX
33,139.22 XXXXXXXXX
XXXXX
Complete -
No issues
12 2011-12 5240-A010 Fuel - Other Vehicles 20-May-11 XXXXXXXXXXXX
XXXXXXXXXXX
74,867.32 XXXXXXXXX
XXXXX
Complete -
No issues
13 2011-12 5264-E025 Purchases - Other,
XXXXXXXXXXXX
XXXXXXX
6-May-11 XXXXXXXXXXXX
XXXXXX
7,985.27 XXXXXXXXX
XX
Complete -
No issues
14 2011-12 5264-H010 Purchases - Other 22-Sep-11 XXXXXXXXXXXX 15,000.00 XXXXXXXXX Complete -
No issues
15 2011-12 5660-H170 Program Supplies 6-Apr-11 XXXXXXXXXXXX
XXXXXX
86,850.00 XXXXXXX
XXXXXXX
Complete -
No issues
16 2011-12 5610-A010 Interest & Bank
Charges
5-Apr-11   11,640.14 XXXXX Complete -
No issues
17 2011-12 5660-M810 Program Supplies 17-Aug-11 XXXXXXXX 3,500.00 XXXXXXXXX Complete -
No issues
18 2011-12 400-100 Instructional Staff
Salaries
1-Apr-11 XXXXXXXX 2,966.76 N/A XXXXX Payroll Complete -
No issues
19 2011-12 400-100 Instructional Staff
Salaries
19-Aug-11 XXXXXXXXXXXX 1,577.64 N/A XXXXX Payroll Complete -
No issues
20 2011-12 401-500 Classroom
Assistance Salaries
13-May-11 XXXXXXXXXXXXX 1,472.40 N/A XXXXX Payroll Complete -
No issues
21 2011-12 406-700 Computer Technician 24-Jun-11 XXXXXXXXXXXXX 2,197.86 N/A XXXXX Payroll Complete -
No issues
22 2011-12 408-700 Director of Education
Salary
14-Oct-11 XXXXXXXXXXX 3,487.73 N/A XXXXX Payroll Complete -
No issues
23 2011-12 5250-H010 Lease/rental - Other
Equipment
11-Aug-11 XXXXXXXXXXXXX 2,200.00 XXXXXX Occurrence
questionable
24 2011-12 5252-H010 Lease/rental - Heavy
Equipment
27-Sep-11 XXXXXXXXXXXX 34,887.05 XXXXXXXXX No supporting
documentation
25 2011-12 5254-A010 Lease/rental -
Building
1-Apr-11 XXXXXXXXXXXX
XXXXX
1,500.00 XXXXXXXX Occurrence
questionable
26 2011-12 5510-A010 Non-staff Travel 9-Sep-11 XXXXXXXXXXXXX 3,000.00 XXXXXXXXX Occurrence
questionable
27 2011-12 5650-A010 Donations 2-May-11 XXXXXXXXXXXXX 10,000.00 XXXXXXXXX Occurrence
questionable
28 2011-12 4045-A030 Write Down of
Accounts Payable
25-Oct-11 XXXXXXXXXXXXX (36,074.32) Unknown No supporting
documentation
29 2011-12 4045-A030 Write Down of
Accounts Payable
14-Nov-11 entry adjustment form
2010, pymt's were not
cleared in 2010
(120,702.07) Unknown No supporting
documentation
30 2011-12 4045-A030 Write Down of
Accounts Payable
14-Nov-11 XXXXXX invoices were
credited to wrong
account
(23,853.01) Unknown No supporting
documentation
31 2011-12 4045-A030 Write Down of
Accounts Payable
14-Nov-11 Adjustments from 2009
for XXX XXXXX
XXXXXXXXXXX
(207,594.01) Unknown No supporting
documentation
32 2011-12 5140-L040 Training & Advisory
Services
2-Nov-11 Vehicle rental 14,892.00 Unknown No supporting
documentation
33 2011-12 5140-L040 Training & Advisory
Services
2-Nov-11 admin charge 14,892.00 Unknown No supporting
documentation
34 2011-12 5264-F010 Purchases - Other 31-Oct-11 TO REALLOCATE LEGAL
DEMAND PMT THAT WAS
POSTED SEPT 11
26,846.13 XXXXXXX
XXXXXXX
Occurrence
questionable
35 2011-12 5610-A010 Interest & Bank
Charges
24-Oct-11 XXXXXXXXXXXX 12,192.75 Unknown No supporting
documentation
36 2011-12 5660-H170 Program Supplies 25-Oct-11 XXXXXXXXXXXX
invoices paid
(50,395.88) Unknown No supporting
documentation
37 2011-12 5660-H170 Program Supplies 25-Oct-11 XXXXXXXXXXXX
invoices paid
(18,060.00) XXXXXXX
XXXXXXX
Occurrence
questionable
38 2011-12 5660-H170 Program Supplies 25-Oct-11 XXXXXXXXXXXX
invoices paid
(14,383.09) Unknown No supporting
documentation
39 2011-12 5670-H010 Miscellaneous 22-Sep-11 XXXXXXX 20,962.18 Unknown No supporting
documentation
40 2011-12 429-300 Breakfast Supplies 8-Sep-11 XXXXXXXXXXXX 4,333.92 Unknown No supporting
documentation
41 2010-11 5050-A040 W.C.B 10-Apr-10 1946-Cheque Date
20100415
57.23 XXXXXX Incomplete
documentation
42 2010-11 5060-A040 E.I. 14-Aug-10 2578-Cheque Date
20100819
154.02 XXXXXXX Incomplete
documentation
43 2010-11 5010-D010 Wages 28-Aug-10 1995-Cheque Date
20100902
1,173.20 XXXXXXXX Incomplete
documentation
44 2010-11 5010-B010 Wages 25-Sep-10 2320-Cheque Date
20100930
1,346.10 XXXXXXXX Incomplete
documentation
45 2010-11 5010-L010 Wages 9-Oct-10 2766-Cheque Date
20101014
1,817.78 XXXXXXXX Incomplete
documentation
46 2010-11 5010-A010 Wages 29-Jan-11 3305-Cheque Date
20110203
720.01 XXXXXXXX Incomplete
documentation
47 2010-11 5010-A010 Wages 29-Jan-11 3305-Cheque Date
20110203
8,000.00 XXXXXXXX Incomplete
documentation
48 2010-11 5010-A010 Wages 29-Jan-11 3305-Cheque Date
20110203
1,000.13 XXXXXXXX Incomplete
documentation
49 2010-11 5010-F010 Wages 12-Feb-11 3255-Cheque Date
20110217
4,800.00 XXXXXXXX Incomplete
documentation
50 2010-11 5010-A010 Wages 23-Oct-10 2519-Cheque Date
20101028
1,800.00 Unknown No supporting
documentation
51 2010-11 5230-H010 Hydro 8-Jul-10 XXXXXXXXXXX
XXXXXXXXXXXX
2,068.55 XXXXXXXX
XXXXX
Incomplete
documentation
52 2010-11 5010-F010 Wages 12-Feb-11 3255-Cheque Date
20110217
2,520.00 XXXXXXXX Incomplete
documentation
53 2010-11 5095-A010 Benefits Charge 12-Feb-11 3361-Cheque Date
20110217
300.00 XXXXXXXX Incomplete
documentation
54 2010-11 5660-H170 Program Supplies 18-May-10 XXXXXXXXXXXX
XXXXXXXX
76,480.00 XXXXXXXXXXX
XXXXXXXXXXX
Incomplete
documentation
55 2010-11 5060-A040 E.I. 31-Mar-11 Adjustment made to
reconcile EIpayable
and EI expense as of
108,159.34 Unknown No supporting
documentation
56 2010-11 5240-H010 Fuel - Other Vehicles 10-Feb-11 XXXXXXXXXXXX
XXXXXXXXXXXX
10,726.84 Unknown No supporting
documentation
57 2010-11 5244-H010 Fuel - Heating 10-Feb-11 XXXXXXXXXXXX
XXXXXXXXXXXX
16,468.00 Unknown No supporting
documentation
58 2010-11 5270-H170 Repairs/maintenance
- Other Eq
3-Feb-11 XXXXXXXXXXXX XXXXX
XXXXXX -XXXXXXXXX
XXXXXX
65,169.95 Unknown No supporting
documentation
59 2010-11 5140-B010 Training & Advisory
Services
9-Jul-10 XXXXXXXXXXXX
XXXXXXXXXX
36,225.00 XXXXXXXX
XXXXXXX
Incomplete
documentation
60 2010-11 5230-H170 Hydro 31-Mar-11 XXXXXXXXXXXX
XXXXX XXXXXXXXXXX
-September 2010 Hydro CR
(5,727.49) Unknown No supporting
documentation
61 2010-11 5610-A010 Interest & Bank
Charges
29-Oct-10 XXXX LOAN INTEREST- 34,515.39 Unknown No supporting
documentation
62 2010-11 5130-Q352 Consultants 20-Apr-11 XXXXXXX projects 303,256.51 Unknown Incomplete
documentation
63 2010-11 5680-A010 Telephone 15-Apr-10 XXXXXXXXXXXX 6,193.46 Unknown No supporting
documentation
64 2010-11 5040-B010 Honorarium 16-Jun-10 XXXXXXXXXXXX
XXXXXX
780.00 Unknown No supporting
documentation
65 2010-11 5020-A010 Contract Employment 27-May-10 XXXXXXXXXXXX
XXXXXXXXXXX
225,534.75 Unknown No supporting
documentation
66 2010-11 5010-C040 Wages 12-Feb-11 3374-Cheque Date
20110217
1,010.25 XXXXXXXX Incomplete
documentation
67 2010-11 5680-A010 Telephone 14-Dec-10 internet services 22,169.40 Unknown No supporting
documentation
68 2010-11 5252-H140 Lease/rental - Heavy
Equipment
25-Aug-10 XXXXXXXXXXXX
XXXXXXXXXXX
18,040.00 Unknown No supporting
documentation
69 2010-11 5010-A010 Wages 12-Feb-11 3336-Cheque Date
20110223
5,000.00 Unknown No supporting
documentation
70 2010-11 5510-A010 Non-staff Travel 26-Jul-10 XXXXXXXXXXXX 3,244.86 XXXXXXXX
XXXXXXXX
XXXXXXXX
Incomplete
documentation
71 2010-11 5264-F030 Purchases - Other 2-Mar-11 XXXXXXXXXXXX
XXXXXXXXXXX
87,150.93 XXXXXXXX Occurrence
questionable
72 2010-11 5020-B010 Contract Employment 1-Dec-10 XXXXXXXXXXXX 6,000.00 XXXXXXXXX Occurrence
questionable
73 2010-11 480-700 Auditing 31-Mar-11 XXXXXXXXXXX 33,254.84 XXXXXXXX Incomplete
documentation
74 2010-11 5620-A010 Office Supplies 18-Oct-10 XXXXXXXXXXXX
XXXXX
5,355.69 XXXXXXXX
XXXXXX
Occurrence
questionable
75 2010-11 5110-B010 Legal Fees 21-May-10 XXXXXXXXXXXX 68,910.50 Unknown No supporting
documentation
76 2010-11 700-700 Legal Settlement-
XXXXXXXX
31-Mar-11 YE#30 – TO ACCRUE
LIKELY LEGAL
SETTLEMENT XXXXXXX
XXXXXXX
20,000.00 Accrual – Legal Fees Incomplete
documentation
77 2010-11 5120-A030 Audit Fees 31-Mar-11 To adjust XXX balances
to agree to confirmed
amounts per XXX
81,119.59 Unknown No supporting
documentation
78 2010-11 5220-A010 Insurance 29-Jul-10 XXXXXXXXXXXX
XXXXXXXXXXXX
156,000.00 Unknown No supporting
documentation
79 2010-11 550-400 Education Allowance 17-Dec-10 XXXXXXXXXXX 2,000.00 XXXXX
one time payment
Occurrence
questionable
80 2010-11 443-700 Professional Development 1-Jun-10 XXXXXXXXXXXX
XXXXXXXXX
11,382.50 Unknown No supporting
documentation
81 2010-11 430-100 Supplies 4-Aug-10 XXXXXXXXXXXX 5,487.75 Unknown No supporting
documentation
82 2010-11 449-700 Telephone 30-Aug-10 XXXXXXXXXXXX
XXXXXXXXXX
14,400.00 Unknown No supporting
documentation
83 2010-11 5510-A010 Non-staff Travel 3-Jun-10 XXXXXXXX 5,800.00 XXXXXXXX Complete -
No issues
84 2010-11 5230-F010 Hydro 2-Feb-11 XXXXXXXXXXXX
XXXXXXXXXXXXXX
1,039.96 XXXXXXXXX
XXXXXXX
Complete -
No issues
85 2010-11 5250-H010 Lease/rental - Other
Equipment
6-Oct-10 XXXXXXXXXXXX
XXXXXXXXXX
7,020.00 XXXXXXXX Complete -
No issues
86 2010-11 5264-F010 Purchases - Other 2-Sep-10 XXXXXXXXXX 2,900.00 XXXXXXXX Complete -
No issues
87 2010-11 5130-B010 Consultants 6-Jan-11 XXXXXXXXXXXX
XXXXXX
6,000.00 XXXXXXXXX
XXXXXXXX
Complete -
No issues
88 2010-11 5040-B010 Honorarium 29-Jul-10 XXXXXXXXXX 3,600.00 XXXXXXXXX
XXXXXXXX
Complete -
No issues
89 2010-11 5010-A010 Wages 6-Dec-10 XXXXXXXXXXXXXX 2,534.58 XXXXXXXXX
XXXXXXXXX
XXXXXXXXX
Complete -
No issues
90 2010-11 5110-B010 Legal Fees 30-Sep-10 XXXXXXXXXXXX
XXXXXXXXXX
1,557.50 XXXXXXXX Complete -
No issues
91 2010-11 5030-A010 Casual Labour 23-Feb-11 XXXXXXXXXXXX 2,000.00 XXXXXXXX Complete -
No issues
92 2010-11 5243-H900 Fuel - Delivery 28-Oct-10 XXXXXXXXXXXXXX 227,200.00 XXXXXXXXX
XXXXX
Complete -
No issues
93 2010-11 5240-E025 Fuel - Other Vehicles,
XXXX Other Protection
30-Mar-11 XXXXXXXXXXXXXX 26,192.50 XXXXXXXX Complete -
No issues
94 2010-11 5530-B010 Travel - Other 11-Jan-11 XXXXXXXXXXXX 6,743.50 XXXXXXXX Complete -
No issues
95 2010-11 5020-H200 Contract Employment 28-Mar-11 XXXXXXXXXXXX 22,975.55 XXXXXXXXXX Complete -
No issues
96 2010-11 5254-A010 Lease/rental - Building 17-Dec-10 XXXXXXXXXXXXX 12,300.00 XXXXXXXXXX Complete -
No issues
97 2010-11 400-100 Instructional Staff
Salaries
16-Apr-10 XXXXXXXXXXXXX 3,095.40 XXXXXXXXX
XXXXXXXXX
XXXXX
Complete -
No issues
98 2010-11 401-500 Classroom Assistance
Salaries
30-Apr-10 XXXXXXXXXXX 1,274.49 XXXXXXXXX
XXXXXXXXX
XXXXX
Complete -
No issues
99 2010-11 414-800 Maintenance Salary 24-Dec-10 XXXXXXXXXXXX 1,549.60 XXXXXXXXX
XXXXXXXXX
XXXXX
Complete -
No issues
100 2010-11 416-800 Casual Labour 4-Mar-11 XXXXXXXXXXXX 1,051.12 XXXXXXXX Complete -
No issues
101 2009-10 5010-H040 Wages 6-Jun-09 470-Cheque Date
20090611
345.39 Unknown No supporting
documentation
102 2009-10 5680-A010 Telephone 4-Sep-09 XXXXXXXXXXXXX 652.49 XXXXXXXXXX Complete -
No issues
103 2009-10 5010-A010 Wages 27-Feb-10 1050-Cheque Date
20100304
1,320.00 Unknown No supporting
documentation
104 2009-10 5040-B010 Honorarium 25-Jun-09 XXXXXXXXXXXX 1,530.00 XXXXXXXXX Complete -
No issues
105 2009-10 5550-A010 Write offs 31-Mar-10 Allowance A/R. To
adjust allowance for
doubtful accounts. DR1
2,000.00 Unknown No supporting
documentation
106 2009-10 5650-A010 Donations 4-Sep-09 XXXXXXXXXXXX
XXXXX
2,000.00 Unknown No supporting
documentation
107 2009-10 5140-B010 Training & Advisory
Services
27-Jul-09 XXXXXXXXXXXX 2,066.35 XXXXXXXX Complete -
No issues
108 2009-10 530-400 Tuition 14-Dec-09 XXXXXXXXXXX 4,685.11 XXXXXXXXX Complete -
No issues
109 2009-10 619-700 Photocopies & Lease 2-Apr-09 XXXXXXXXXXXX 4,949.08 Unknown No supporting
documentation
110 2009-10 5530-A010 Travel - Other 4-Dec-09 XXXXXXXXXXXX
XXXXX
5,490.00 XXXXXXXXX Occurrence
questionable
111 2009-10 5230-H170 Hydro 31-Mar-10 XXXXXXXXXXXX
XXXXXXXXXXXX
6,044.67 Unknown No supporting
documentation
112 2009-10 5680-A010 Telephone 31-Mar-10 XXXXXXXXXXXX 6,193.46 Unknown No supporting
documentation
113 2009-10 5530-L010 Travel - Other 8-Jun-09 XXXXXXXXXXXX 7,610.00 XXXXXXXXX Complete -
No issues
114 2009-10 451-700 Travel - XXXXX 30-Jun-09 XXXXXXXXXXXX 7,707.06 XXXXXXXX Occurrence
questionable
115 2009-10 5020-A010 Contract Employment 25-May-09 XXXXXXXXXXXX
XXXXXXX
8,000.00 XXXXXXXX Complete -
No issues
116 2009-10 5250-H010 Lease/rental - Other
Equipment
27-Oct-09 XXXXXXXXXXXX
XXXXXXXX
8,124.00 Unknown No supporting
documentation
117 2009-10 602-850 Electricity 1-Dec-09 XXXXXXXXXXXX
XXXXXXXXXX
8,472.96 Unknown No supporting
documentation
118 2009-10 5420-A010 Other Charges 17-Sep-09 XXXXXXXXXXXX
XXXXX
9,022.43 Unknown No supporting
documentation
119 2009-10 5030-H130 Casual Labour 17-Jul-09 XXXXXXXXXXXX
XXXXX XXXXXX
–snow plowing
9,270.01 Unknown No supporting
documentation
120 2009-10 5130-H010 Consultants 8-Nov-09 XXXXXXXXXXXX
XXXXXXX
9,889.00 Unknown No supporting
documentation
121 2009-10 603-850 Janitorial Supplies 2-Jul-09 XXXXXXXXXXXX 10,264.50 XXXXXXXX
XXXXX
Complete -
No issues
122 2009-10 5250-F010 Lease/rental - Other
Equipment
28-Aug-09 XXXXXXXXXXX 11,000.00 Unknown No supporting
documentation
123 2009-10 5020-E020 Contract Employment 14-Jul-09 XXXXXXXXXXXX
XXXXXXXXXX
11,262.38 XXXXXXXXX Complete -
No issues
124 2009-10 5420-E020 Other Charges 19-May-09 XXXXXXXXXXXX
XXXXXXXX
11,300.00 XXXXXXXX Occurrence
questionable
125 2009-10 5660-F010 Program Supplies 5-Aug-09 XXXXXXXXXXXX
XXXXXXXXXXXX
12,100.25 Unknown No supporting
documentation
126 2009-10 5240-E020 Fuel - Other Vehicles 14-May-09 XXXXXXXXXXX 13,650.00 Unknown No supporting
documentation
127 2009-10 7010-A040 Subcontracts for
service deliv
1-Apr-09 XXXXXXXXXXX 13,838.00 Unknown No supporting
documentation
128 2009-10 5530-B010 Travel - Other 1-Apr-09 XXXXXXXXXXX 15,540.00 Unknown No supporting
documentation
129 2009-10 5250-H040 Lease/rental - Other
Equipment
15-Dec-09 XXXXXXXXXXXX 16,840.00 Unknown No supporting
documentation
130 2009-10 577-550 Teacher recruitment
and retention
31-Mar-10 XXXXXXXXXXX 17,207.24 Unknown No supporting
documentation
131 2009-10 5264-A010 Purchases - Other 27-Jan-10 XXXXXXXXXXXX
XXXXXXXX
17,599.09 Unknown No supporting
documentation
132 2009-10 5252-H140 Lease/rental - Heavy
Equipment
21-Sep-09 XXXXXXXXXXXX
XXXXXXXXXX
19,000.00 Unknown No supporting
documentation
133 2009-10 5020-H010 Contract Employment 4-Feb-10 XXXXXXXXXXXX 22,225.90 Unknown No supporting
documentation
134 2009-10 5130-H010 Consultants 8-Nov-09 XXXXXXXXXXXX
XXXXXX
23,941.00 Unknown No supporting
documentation
135 2009-10 5130-A030 Consultants 30-Aug-10 XXXXXXXXXXXX
XXX
26,000.00 Unknown Incomplete
documentation
136 2009-10 5264-F010 Purchases - Other 3-Feb-10 XXXXXXXXXXXX 26,527.01 Unknown No supporting
documentation
137 2009-10 5610-H010 Interest & Bank
Charges
31-Aug-10 XXXXXXXXXXX 27,293.17 Unknown No supporting
documentation
138 2009-10 5010-M810 Wages 4-Oct-10 XXXXXXXXXXXXX 27,544.44 Unknown No supporting
documentation
139 2009-10 605-800 Equipment Repairs 22-Oct-09 XXXXXXXXXXXX 28,954.20 Unknown No supporting
documentation
140 2009-10 5660-Q200 Program Supplies 13-Aug-10 XXXX Housing Projects
March 31/10
36,823.08 Unknown Incomplete
documentation
141 2009-10 5264-H140 Purchases - Other 11-Jan-10 XXXXXXXX
-Sewer Hookup
57,569.85 Unknown No supporting
documentation
142 2009-10 612-800 Insurance 3-Jul-09 XXXXXXXXXXXX 60,000.00 Unknown No supporting
documentation
143 2009-10 5110-B010 Legal Fees 31-Mar-10 XXXXXXXXXXXXX 68,910.50 Unknown No supporting
documentation
144 2009-10 612-800 Insurance 3-Jul-09 XXXXXXXXXXXX 78,905.00 Unknown No supporting
documentation
145 2009-10 5284-H010 Freight - Air 2-Dec-09 XXXXXXXXXXXXX 84,210.00 XXXXXXXXX Occurrence
questionable
146 2009-10 5264-H170 Purchases - Other 20-Oct-09 XXXXXXXXXXXX
XXXXXXXX
143,738.00 Unknown No supporting
documentation
147 2009-10 5130-H190 Consultants 15-Aug-09 XXXXXXXXXXXX
XXXX
160,541.15 Unknown No supporting
documentation
148 2009-10 5130-H190 Consultants 8-Nov-09 XXXXXXXXXXXX
XX
175,333.00 Unknown No supporting
documentation
149 2009-10 5020-M830 Contract Employment 4-Oct-10 Reallocate XXXX XX
XX XXXXXXX
food expense
179,473.18 Unknown No supporting
documentation
150 2009-10 5130-Q202 Consultants 13-Aug-10 XXXXX Housing Projects
March 31/10
215,810.90 Unknown Incomplete
documentation
151 2009-10 4045-A030 Write Down of
Accounts Payable
5-Sep-10 XXXXX re write down 263,500.00 Unknown No supporting
documentation
152 2009-10 5282-H010 Freight - Surface 31-Mar-10 XXXXXXXXXXXX 369,060.20 Unknown No supporting
documentation
153 2009-10 5264-F010 Purchases - Other 10-Nov-09 XXXXXXXXXXX
XXXXXXXXXX
Units
379,632.95 Unknown No supporting
documentation
154 2009-10 5130-Q333 Consultants 13-Aug-10 XXXXXXXXXXXX 634,109.95 Unknown Incomplete
documentation
155 2009-10 850-700 Amortization 31-Mar-10 REALLOCATIONS FOR
FINANCIAL STATEMENTS
PURPOSES
986,109.00 Unknown No supporting
documentation
156 2009-10 5211-CF00 Proceeds of
long-term debt
31-Aug-10 Proceeds LTD 1,001,225.73 Unknown No supporting
documentation
157 2009-10 5262-F010 Purchases - Buildings 28-Aug-09 XXXXXXX 1,105,365.00 Unknown No supporting
documentation
158 2009-10 7010-M131 Subcontracts for
service deliv
31-Mar-10 To adjust INAC
Revenue andSubcontract
service delivery to ni
(308,725.00) Unknown No supporting
documentation
159 2009-10 5010-A010 Wages 27-Feb-10 1050-Cheque Date
20100304
60.00 Unknown No supporting
documentation
160 2009-10 5010-A010 Wages 27-Feb-10 1050-Cheque Date
20100304
180.00 Unknown No supporting
documentation
161 2008-09 5010-A030 Wages 11-Oct-08 5520-Cheque Date
20081020
304.82 XXXXXXXX Complete -
No issues
162 2008-09 5010-A030 Wages 11-Oct-08 5520-Cheque Date
20081020
5,080.31 XXXXXXXX Complete -
No issues
163 2008-09 5020-F010 Contract Employment 8-Apr-08 XXXXXXXXXXXX 12,500.00 XXXXXXXX
XXX
Complete -
No issues
164 2008-09 5020-H010 Contract Employment 2-Jul-08 XXXXXXXXXX 78,150.00 XXXXXXXX Complete -
No issues
165 2008-09 5040-M830 Honorarium 26-Aug-08 XXXXXXXXXXX 7,200.00 XXXXXXXX Complete -
No issues
166 2008-09 5130-F010 Consultants 27-Aug-08 XXXXXXXXXXXX
XXXXXX
5,144.32 XXXXXXX
XXXXXX
Complete -
No issues
167 2008-09 5140-E020 Training & Advisory
Services
26-Nov-08 XXXXXXXXXXX 18,500.00 XXXXXXXXXX Complete -
No issues
168 2008-09 5252-F010 Lease/rental -
Heavy Equipment
14-Oct-08 XXXXXXXXXXX 30,000.00 XXXXXXX Complete -
No issues
169 2008-09 5660-F010 Repairs/maintenance -
Building
7-Oct-08 XXXXXXXXXXX 20,837.32 XXXXXXXXX
XXX
Complete -
No issues
170 2008-09 5282-F010 Freight - Surface 15-Apr-08 XXXXXXXXXXXX
XXXXXX
25,350.00 XXXXXXXXX Complete -
No issues
171 2008-09 5240-H195 Fuel - Other
Vehicles
6-May-08 XXXXXXXXXXX 33,312.50 XXXXXX Incomplete
documentation
172 2008-09 5264-F010 Purchases - Other 8-Sep-08 XXXXXXXXXXX 81,047.07 XXXXXXXXXX Incomplete
documentation
173 2008-09 5010-A030 Wages 11-Oct-08 5520-Cheque Date
20081020
508.03 Unknown No supporting
documentation
174 2008-09 5010-H140 Wages 6-Dec-08 6077-Cheque Date
20081211
163.93 Unknown No supporting
documentation
175 2008-09 5010-H140 Wages 6-Dec-08 6077-Cheque Date
20081211
2,972.64 Unknown No supporting
documentation
176 2008-09 5010-H140 Wages 6-Dec-08 6077-Cheque Date
20081211
1,125.60 Unknown No supporting
documentation
177 2008-09 5010-H170 Wages 12-Apr-08 1355-Cheque Date
20080417
1,816.07 Unknown No supporting
documentation
178 2008-09 5010-H170 Wages 12-Apr-08 1355-Cheque Date
20080417
1,767.75 Unknown No supporting
documentation
179 2008-09 5010-H170 Wages 12-Apr-08 1355-Cheque Date
20080417
20,933.12 Unknown No supporting
documentation
180 2008-09 5010-H170 Wages 12-Apr-08 1355-Cheque Date
20080417
2,270.09 Unknown No supporting
documentation
181 2008-09 5020-A010 Contract Employment 1-Apr-08 XXXXXXXXXXXX
XXXXXX
6,847.60 Unknown No supporting
documentation
182 2008-09 5020-A010 Contract Employment 8-Oct-08 XXXXXXXXXXXX 6,250.00 XXXXXXX Occurrence
questionable
183 2008-09 5020-F010 Contract Employment 14-Nov-08 XXXXXXXXXXXX 54,000.00 Unknown No supporting
documentation
184 2008-09 5020-F010 Contract Employment 18-Nov-08 XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXX
53,581.03 Unknown No supporting
documentation
185 2008-09 5020-H040 Contract Employment 10-Nov-08 XXXXXXXXXXXX 13,965.00 Unknown No supporting
documentation
186 2008-09 5110-B010 Legal Fees 11-Feb-09 XXXXXXXXXXXX
XXXXXXXX
9,983.75 Unknown No supporting
documentation
187 2008-09 5120-A030 Audit Fees 6-Mar-09 XXXXXXXXXXXX
XXXX
78,082.56 Unknown No supporting
documentation
188 2008-09 5130-A010 Consultants 30-Sep-08 XXXXXXXXXXXX
XXXXXXXXX
7,426.12 Unknown Occurrence
questionable
189 2008-09 5130-B010 Consultants 1-Oct-08 XXXXXXX
XXXXXXXXXXX
7,000.00 Unknown Occurrence
questionable
190 2008-09 5130-H190 Consultants 1-Jul-08 XXXXXXXXXXXX
XXXXXXXXX
18,837.00 Unknown No supporting
documentation
191 2008-09 5140-B010 Training & Advisory
Services
21-Nov-08 XXXXXXXXXXXX
XXXX
9,084.88 XXXXXXXXX
XXXXXXXX
Occurrence
questionable
192 2008-09 5240-H010 Fuel - Other Vehicles 14-Nov-08 XXXXXXXXXXXX 26,313.00 Unknown No supporting
documentation
193 2008-09 5244-H900 Fuel - Heating 13-Feb-09 XXXXXXXXXXXX 341,519.53 Unknown No supporting
documentation
194 2008-09 5252-A010 Lease/rental -
Heavy Equipment
12-Nov-08 XXXXXXXXXXXX
XXXXXX
6,380.45 Unknown No supporting
documentation
195 2008-09 5254-B010 Lease/rental -
Building
10-May-08 XXXXXXXXXXXX 19,520.00 XXXXXXXX Occurrence
questionable
196 2008-09 5254-D010 Lease/rental -
Building
30-Oct-08 XXXXXXXXX
XXXXXXXXXXXX
37,800.00 XXXXXX
XXXXX
Occurrence
questionable
197 2008-09 5262-F010 Purchases - Buildings 14-Apr-08 XXXXXXXXXXXX
XXXX
298,400.00 Unknown No supporting
documentation
198 2008-09 5262-F010 Purchases - Buildings 16-Apr-08 XXXXXXXXXXXX
XXXXXX
604,000.00 Unknown No supporting
documentation
199 2008-09 5262-F010 Purchases - Buildings 17-Sep-08 XXXXXXXXXXXX 139,676.50 Unknown No supporting
documentation
200 2008-09 5262-F010 Purchases - Buildings 24-Oct-08 XXXXXXXXXXXX 70,000.00 Unknown No supporting
documentation
201 2008-09 5262-F010 Purchases - Buildings 8-Dec-08 XXXXXXXXXXXX 133,225.42 Unknown No supporting
documentation
202 2008-09 5262-F010 Purchases - Buildings 24-Feb-09 XXXXXXXXXXXX 136,111.55 Unknown No supporting
documentation
203 2008-09 5264-F010 Purchases - Other 23-Oct-08 XXXXXXXXXXXX
XXXXXXXXXXXX
311,744.54 Unknown No supporting
documentation
204 2008-09 5264-F010 Purchases - Other 18-Nov-08 XXXXXXXXXXX
XXXXXXXXXXXXX
XXXXXXX
198,377.28 Unknown No supporting
documentation
205 2008-09 5270-H170 Repairs/maintenance -
Other Eq
4-Mar-09 XXXXXXXXXXXX 76,644.00 Unknown No supporting
documentation
206 2008-09 5272-H010 Repairs/maintenance -
Heavy Eq
11-Nov-08 XXXXXXXXXXXX (10,765.42) XXXXXXXXX Incomplete
documentation
207 2008-09 5280-F010 Freight - Barge 23-Oct-08 XXXXXXXXXXX
XXXXXXXXXXXXX
XXXXXXX
13,940.00 Unknown No supporting
documentation
208 2008-09 5410-A010 Financial services 10-Oct-08 XXXXXXXXX 14,962.00 Unknown No supporting
documentation
209 2008-09 5420-F010 Other Charges 3-Mar-09 XXXXXXXXXXX
XXXXXX
21,282.00 Unknown No supporting
documentation
210 2008-09 5520-B010 Meeting Expenses 23-Sep-08 XXXXXXXXXXXX 14,028.65 Unknown No supporting
documentation
211 2008-09 5530-L010 Travel - Other 27-Oct-08 XXXXXXXXXXXX 7,509.60 Unknown No supporting
documentation
212 2008-09 5550-A010 Write offs 31-Mar-09   162,400.00 Unknown No supporting
documentation
213 2008-09 5550-A010 Write offs 31-Mar-09   10,000.00 Unknown No supporting
documentation
214 2008-09 5550-A010 Write offs 31-Mar-09   8,000.00 Unknown No supporting
documentation
215 2008-09 5550-A010 Write offs 31-Mar-09 31-Mar-09 128,000.00 Unknown No supporting
documentation
216 2008-09 5610-H010 Interest & Bank
Charges
1-Apr-08 XXXXXXXXXXXX 39,419.97 Unknown No supporting
documentation
217 2008-09 5650-A010 Donations 1-Dec-08 XXXXXXXXXXX 2,500.00 XXXXXXXX Occurrence
questionable
218 2008-09 5660-A010 Program Supplies 31-Oct-08 XXXXXXX 5,000.00 Unknown No supporting
documentation
219 2008-09 5660-F010 Program Supplies 9-Jun-08 XXXXXXXXXXX 45,000.00 Unknown No supporting
documentation
220 2008-09 5660-F010 Program Supplies 11-Sep-08 XXXXXXXXXXX 40,000.00 XXXXXXXX
XXXXXX
XXXX
Occurrence
questionable
221 2007-08 4350-H010 Sales 31-Jul-07 Reverse XXXXX
XXXXXXX XX.
- part of year end entries
120,944.23 Unknown No supporting
documentation
222 2007-08 5000-CF00 Amortization 31-Mar-08 RECORD CAPITAL
EXPENDITURES,
AMORT TO CAPITAL FUND
3,554,677.41 Unknown Occurrence
questionable
223 2007-08 5010-A010 Wages 7-Jul-07 372-Cheque Date
20070713
80.01 Unknown No supporting
documentation
224 2007-08 5010-A010 Wages 7-Jul-07 372-Cheque Date
20070713
2,000.25 Unknown No supporting
documentation
225 2007-08 5010-A010 Wages 7-Jul-07 372-Cheque Date
20070713
200.03 Unknown No supporting
documentation
226 2007-08 5010-A010 Wages 29-Sep-07 674-Cheque Date
20071012
7,062.30 Unknown No supporting
documentation
227 2007-08 5010-A050 Wages 14-Apr-07 XXXXXXXXXXX 500.00 Unknown No supporting
documentation
228 2007-08 5010-A050 Wages 28-Apr-07 XXXXXXXXXXX 500.00 Unknown No supporting
documentation
229 2007-08 5110-B010 Legal Fees 19-Nov-07 XXXXXXXXX
XXXXXXXXXXX
25,000.00 Unknown No supporting
documentation
230 2007-08 5130-A030 Consultants 31-Mar-08 XXXXXXXXXXX
XXXX
16,203.86 Unknown No supporting
documentation
231 2007-08 5211-CF00 Proceeds of
long-term debt
31-Mar-08 RECORD DEBT
SERVICE
ADJUSTMENTS
732,986.35 Unknown No supporting
documentation
232 2007-08 5220-A010 Insurance 30-Apr-07 XXXXXXXXX 12,991.28 Unknown No supporting
documentation
233 2007-08 5220-A010 Insurance 31-May-07 XXXXXXXXXXX 12,991.28 Unknown No supporting
documentation
234 2007-08 5230-A010 Hydro 31-Mar-08 ADJUST RELATED
PARTY CONTRA TO
ACTUAL
39,766.46 Unknown No supporting
documentation
235 2007-08 5244-H900 Fuel - Heating 31-Mar-08 REALLOCATE XXX
XXXXX INVOICES
601,620.00 Unknown No supporting
documentation
236 2007-08 5250-H010 Lease/rental - Other
Equipment
5-Mar-08 XXXXXXXXXXX
XXXX
19,644.03 Unknown No supporting
documentation
237 2007-08 5252-H010 Lease/rental - Heavy
Equipment
31-Mar-08 XXXXXXXXXXX 25,647.50 Unknown No supporting
documentation
238 2007-08 5254-B010 Lease/rental -
Building
31-Mar-08 XXXXXXXXXXX 6,200.00 Unknown No supporting
documentation
239 2007-08 5264-F010 Purchases - Other 11-Feb-08 XXXXXXXXX
XXXXXXXXXXX
1,797,300.00 Unknown No supporting
documentation
240 2007-08 5264-H160 Purchases - Other
Equipment
31-Mar-08 SET UP PURCHASE OF
DUMP TRUCK
156,825.00 Unknown No supporting
documentation
241 2007-08 5280-F015 Freight - Barge 9-Nov-07 XXXXXXXXXXX
XXXXXXXX
24,456.00 Unknown No supporting
documentation
242 2007-08 5520-B010 Meeting Expenses 29-Mar-08 XXXXXXXX 1,086.00 Unknown No supporting
documentation
243 2007-08 5530-B010 Travel - Other 31-Mar-08 XXXXXXXXXXX 8,331.75 Unknown No supporting
documentation
244 2007-08 5530-B010 Travel - Other 28-Mar-08 XXXXXXXXXX 21,583.80 Unknown No supporting
documentation
245 2007-08 5540-L010 Funeral Costs 1-Jun-07 Funeral Costs -
XXX  XXXXXXX
4,176.40 Unknown No supporting
documentation
246 2007-08 5550-A010 Write offs 31-Mar-08 ADJUST THE
DOUBTFUL ACCOUNT
605,000.00 Unknown No supporting
documentation
247 2007-08 5610-A030 Interest & Bank
Charges
30-Apr-07 INTEREST PAID
ACCOUNT  XXXXXX
BRIDGE FINANCING
INTEREST
11,726.71 Unknown No supporting
documentation
248 2007-08 5610-H010 Interest & Bank
Charges
31-Mar-08 XXXXXXXXX
XXXXXXXXXXXX
1,033.37 Unknown No supporting
documentation
249 2007-08 5620-A010 Office Supplies 3-Mar-08 XXXXXXXXXXX
XXXXXXXX
22,092.00 Unknown No supporting
documentation
250 2007-08 5660-A010 Program Supplies 3-Jan-08 XXXXXXXXXXX 31,298.40 Unknown No supporting
documentation
251 2007-08 5660-A010 Program Supplies 29-Feb-08 XXXXXXXXXXX
XXXXXXXXX
6,238.65 Unknown No supporting
documentation
252 2007-08 5660-A010 Program Supplies 31-Mar-08 ADJSUT SUBCONTRACT
SERVICES
45,000.00 Unknown No supporting
documentation
253 2007-08 5660-F010 Program Supplies 28-Nov-07 XXXXXXXXXXX
XXXXXXX
82,794.39 Unknown No supporting
documentation
254 2007-08 5660-F010 Program Supplies 25-Mar-08 XXXXXXXXXXX
XXXXXX
136,000.00 Unknown No supporting
documentation
255 2007-08 5660-F010 Program Supplies 11-Mar-08 XXXXXXXXXXX
XXXXX
110,743.57 Unknown No supporting
documentation
256 2007-08 5660-F015 Program Supplies 27-Sep-07 XXXXXXXXXXX
XXXX
50,000.00 Unknown No supporting
documentation
257 2007-08 5660-Q350 Program Supplies 31-Mar-08 RECORD SUBDIVISION
TRANS PER XXX AND
ADJ 2006 VARIANCE
691,280.20 Unknown Incomplete
documentation
258 2007-08 6068-B010 XXXXXXXX 25-Sep-07 XXXXXXXXXXX 2,500.00 Unknown No supporting
documentation
259 2007-08 7010-Q350 Subcontracts for
service deliv
30-May-07 TRANSFER XXXX
XXXX XXX
395,000.00 Unknown No supporting
documentation
260 2007-08 7020-L030 Pmts for the
benefitof indivi
1-Jun-07 XXX Summary 323,022.92 Unknown No supporting
documentation
261 2007-08 7020-L030   1-Jul-07 XXX Summary 315,954.47 Unknown No supporting
documentation
262 2007-08 7020-L030 Pmts for the
benefitof indivi
1-Aug-07 XXX Summary 346,685.13 Unknown No supporting
documentation
263 2007-08 7020-L030 Pmts for the
benefitof indivi
1-Sep-07 XXX Summary 300,179.49 Unknown No supporting
documentation
264 2007-08 7040-H120 Appropriations 31-Mar-08 RECORD APPROPRIATION
AND TRANSFER AMONG
VARIOUS PROG
1,360,343.00 Unknown No supporting
documentation
265 2007-08 720-902 XXXXXXXXX 31-Mar-08 To record XXX
expenses paid on
behalf of XXXX
by XXX
2,307,946.77 Unknown Incomplete
documentation
266 2007-08 720-902 XXXXXXXXX 31-Mar-08 To record XXX
expenses paid on
behalf of XXXX
by XXX
182,838.31 Unknown Incomplete
documentation
267 2007-08 609-800 Water/ Sewer/
Sanitation
31-Mar-08 TO ACCRUE 2008
WATER CHARGE AND
TO RECORD ADD.
PAYABLES
50,310.00 Unknown No supporting
documentation
268 2007-08 609-800 Water/ Sewer/
Sanitation
31-Mar-07 XXXXXXXXXXXX 50,310.00 Unknown No supporting
documentation
269 2007-08 604-800 Building Repairs 31-Mar-08 ADJ FOR INVOICES
FROM  XXXX XXXXXX
22,689.61 Unknown No supporting
documentation
270 2007-08 603-800 Janitorial Supplies 22-Sep-07 XXXXXXXXXXXX 20,777.72 Unknown No supporting
documentation
271 2007-08 601-850 Heating Oil 31-Mar-08 TO ACCRUE 2008 WATER
CHARGE AND TO RECORD
ADD. PAYABLES
49,733.28 Unknown No supporting
documentation
272 2007-08 5130-A010 Consultants 14-Jul-07 XXXXXXXXXXX
XXXXXXX
3,153.60 XXXXXXX Complete -
No issues
273 2007-08 5130-A010 Consultants 27-Aug-07 XXXXXXXXXXX
XXXXXXX
1,401.60 XXXXXXX Complete -
No issues
274 2007-08 5130-A010 Consultants 27-Aug-07 XXXXXXXXXXX
XXXXXXX
4,180.30 XXXXXXX Complete -
No issues
275 2007-08 5244-H900 Fuel - Heating 30-Aug-07 XXXXXXXXXXX 39,433.59 XXXXXXXX Complete -
No issues
276 2007-08 5244-H900 Fuel - Heating 10-Sep-07 XXXXXXXXXXX 32,563.58 XXXXXXXX Complete -
No issues
277 2007-08 5244-H900 Fuel - Heating 6-Feb-08 XXXXXXXXXXX 128,412.06 XXXXXXXX Complete -
No issues
278 2007-08 710-900 Furniture teacherages 8-Aug-07 XXXXXXX 10,245.00 XXXXX Complete -
No issues
279 2007-08 605-800 Equipment Repairs 30-Jul-07 XXXXXXXXXXXXX 7,140.00 XXXXXXX Complete -
No issues
280 2007-08 580-750 XXXXXXXXX 12-Oct-07 FUNDRAISING X XX
XXXXXXX XXXXXX
22,532.00 XXXXXXX Complete -
No issues
281 2006-07 5010 A030 Wages 31-Mar-07 XXXXXXXXXXX
XXXXXXX
1,413.75 Unknown No supporting
documentation
282 2006-07 5010 A070 Salaries 29-Apr-06 XXXXXXXXXXX 1,050.00 Unknown No supporting
documentation
283 2006-07 5010 B010 Wages 13-May-06 XXXXXXXXX 1,923.00 Unknown No supporting
documentation
284 2006-07 5010 D010 Wages 6-Jan-07 XXXXXXXXXXXX 1,715.00 Unknown No supporting
documentation
285 2006-07 5010 J120 Wages 3-Feb-07 XXXXXXXXXX 2,115.00 Unknown No supporting
documentation
286 2006-07 5010 Q120 Wages 3-Mar-07 XXXXXXXXX 1,204.00 Unknown No supporting
documentation
287 2006-07 5020 B340 Contract Employment 30-Mar-07 237- 240- 8 6,150.00 XXXXXXX Occurrence
questionable
288 2006-07 5020 B340 Contract Employment 30-Mar-07 237- 240- 9 5,800.00 XXXXXXXXX Occurrence
questionable
289 2006-07 5020 M030 Contract Employment 18-Jul-06 38- 44- 28 9,664.67 XXXXXXXX Occurrence
questionable
290 2006-07 5020 M030 Contract Employment 29-Aug-06 98- 98- 2 9,375.03 XXXXXXXXX Occurrence
questionable
291 2006-07 5025 Q010 Severance Pay 2-Oct-06 121- 121- 1 40,000.00 XXXXXXXXXX Occurrence
questionable
292 2006-07 9999 A010 Suspense 31-Mar-06 XXXXXXXXXXX 50,000.00 Unknown No supporting
documentation
293 2006-07 7020 L030 Pmts for the benefit
of indivi Special
Posting(s) - Previous
Year
31-Mar-07 Record XXXX
transactions
3,634,128.04 Unknown No supporting
documentation
294 2006-07 7010 S050 Subcontracts for
Service Deliv
30-Mar-07 Pmt to XXX 1,750,000.00 Unknown Incomplete
documentation
295 2006-07 7010 J010 Subcontracts for
service deliv
7-Feb-07 XXX FEB07 INAC
TRANSFER
65,000.00 Unknown No supporting
documentation
296 2006-07 6160 L010 XXXXXXX
XXXXXX
1-Apr-06 38- 44- 16 1,127.78 XXXXXXXX Occurrence
questionable
297 2006-07 6160 L010 XXXXXXX
XXXXXX
10-May-06 14- 20- 28 1,127.78 XXXXXXXX Occurrence
questionable
298 2006-07 6068 J120 XXXXXXXX 31-Oct-06 Unrecorded October
charges
756.00 Unknown No supporting
documentation
299 2006-07 5670 F010 Miscellaneous 7-Nov-06 TO CLEAR XXXXXX
A/R
6,402.38 Unknown No supporting
documentation
300 2006-07 5660 Y077 Program Supplies 30-Mar-07 47- 47- 1 13,308.16 Unknown No supporting
documentation
301 2006-07 5660 Y036 Program Supplies 30-Mar-07 XXXXXXXX 39,160.75 Unknown No supporting
documentation
302 2006-07 5660 Y026 Program Supplies 30-Mar-07 XXXXXXXX 44,862.99 Unknown No supporting
documentation
303 2006-07 5660 S050 Program Supplies 6-Dec-06 83- 90- 77 365,000.00 Unknown No supporting
documentation
304 2006-07 5660 H175 Program Supplies 30-Mar-07 138- 147- 14 24,395.60 Unknown No supporting
documentation
305 2006-07 5660 H175 Program Supplies 30-Mar-07 138- 147- 17 48,662.52 Unknown No supporting
documentation
306 2006-07 5660 B090 Program Supplies 30-May-06 XXXXXXXXXXX 83,000.00 XXXXXXXX Occurrence
questionable
307 2006-07 5620 A010 Office Supplies 30-Mar-07 238- 241- 1 3,538.24 XXXXXXXXX No supporting
documentation
308 2006-07 5610 Q010 Interest & Bank
Charges
30-Mar-07 146- 155- 2 24,200.21 Unknown No supporting
documentation
309 2006-07 5530 A060 Travel - Other 27-Jun-06 56- 57- 2 11,109.63 XXXXXXXXX Occurrence
questionable
310 2006-07 5510 H910 Non staff travel 12-Jan-07 172- 176- 8 5,090.00 XXXXXXX Occurrence
questionable
311 2006-07 5420 R110 Other Charges 31-Mar-07 Record Fin &
Admin charges
24,030.00 Unknown No supporting
documentation
312 2006-07 5410 D010 Financial services 31-Mar-07 Accrue Fin Serv
XXXX
12,731.00 Unknown No supporting
documentation
313 2006-07 5410 D010 Financial services 31-Mar-07 Record Fin &
Admin charges
12,527.65 Unknown No supporting
documentation
314 2006-07 5280 R070 Freight - Barge 23-Nov-06 75- 82- 35 5,820.80 Unknown No supporting
documentation
315 2006-07 5276 A030 Repairs/maintenance -
Computer
30-Sep-06 XXXXXXX 15,000.00 Unknown No supporting
documentation
316 2006-07 5274 R040 Repairs/maintenance -
Building
7-Nov-06 TO CLEAR XXXXX
A/R
86,630.47 Unknown No supporting
documentation
317 2006-07 5274 Q153 Repairs/maintenance -
Building
7-Nov-06 TO CLEAR XXXXX
A/R
92,999.57 Unknown No supporting
documentation
318 2006-07 5264 R086 Purchases - Other 17-Feb-07 101- 106- 97 113,076.00 Unknown No supporting
documentation
319 2006-07 5252 Q150 Lease/rental - Heavy
Equipment
28-Feb-07 XXXXXXXXXXXX 523,248.89 Unknown No supporting
documentation
320 2006-07 5252 Q150 Lease/rental - Heavy
Equipment
30-Jan-07 106- 115- 1 344,294.65 Unknown No supporting
documentation
321 2006-07 5244 Q900 Fuel - Heating 14-Feb-07 101- 106- 30 525,000.00 Unknown No supporting
documentation
322 2006-07 5244 A010 Fuel - Heating 28-Sep-06 54- 61- 6 525,000.00 Unknown No supporting
documentation
323 2006-07 5220 A010 Insurance 31-Dec-06 XXXXXXXX 12,991.28 Unknown No supporting
documentation
324 2006-07 5210 H129 Mortgage Payments 30-Mar-07 XXXXX 151,091.40 Unknown No supporting
documentation
325 2006-07 445-700 Administration Travel 19-Dec-06 XXXXXXXXXXX 1,054.00 Unknown No supporting
documentation
326 2006-07 511-500 Student room,
board& travel
7-Jun-06 XXXXXXXXXX 3,630.00 Unknown No supporting
documentation
327 2006-07 720-900 New School 31-Mar-07 Capitalize new school
expenses (legal and
consulting)
108,340.25 Unknown No supporting
documentation
328 2006-07 726-900 Oil Cleanup -
Teacherage
3-May-06 XXXXXXXXXXX
XX
60,000.00 XXXXXXX
XXXXX
Occurrence
questionable
329 2006-07 614-400 Community Education 31-Mar-07 Reallocate XXXXX
funding per
discussion with
XXXXX
37,667.50 Unknown No supporting
documentation
330 2006-07 5020 B110 Contract Employment 5-Jun-06 40- 41- 2 8,400.00 XXXXXXXX Complete -
No issues
331 2006-07 7010 J010 Subcontracts for
service deliv
16-Mar-07 130- 139- 2 20,709.77 XXXXXXXXX Complete -
No issues
332 2006-07 5660 R090 Program Supplies 13-Sep-06 54- 61- 38 36,036.00 XXXXXXX
XXX
Complete -
No issues
333 2006-07 5660 Q100 Program Supplies 15-Apr-06 31- 37- 49 36,036.00 XXXXXXX Complete -
No issues
334 2006-07 5284 H175 Freight - Air 22-Jan-07 91- 98- 2 14,283.30 XXXXXX Complete -
No issues
335 2006-07 5264 Q170 Purchases - Other 23-Feb-07 118- 127- 1 22,861.80 XXXXXXX
XXXXX
Complete -
No issues
336 2006-07 5254 M040 Lease/rental -
Building
5-May-06 16- 17- 5 3,000.00 XXXXXXX Complete -
No issues
337 2006-07 5254 M040 Lease/rental -
Building
1-Jun-06 38- 39- 1 3,000.00 XXXXXXX Complete -
No issues
338 2006-07 414-800 Maintenance Salary 23-Sep-06 XXXXXXXXX 1,224.08 XXXXXXX
XXXXXXXXX
XXXX
Complete -
No issues
339 2006-07 416-800 Casual Labour 11-Aug-06 XXXXXXXXXXX 1,048.32 XXXXXXX
XXXXXXXXX
XXXX
Complete -
No issues
340 2006-07 5040 J010 Honorarium 23-Feb-07 116- 125- 4 1,200.00 XXXXXXXXX Incomplete
documentation
341 2005-06 5010 B110 Wages 2-Apr-05 XXXXXXXXXXX 1,105.96 Unknown No supporting
documentation
342 2005-06 5010 B110 Wages 16-Apr-05 XXXXXXXXXXX 1,157.40 Unknown No supporting
documentation
343 2005-06 5010 B110 Wages 30-Apr-05 XXXXXXXXXXX 1,195.98 Unknown No supporting
documentation
344 2005-06 5020 J120 Contract Employment 2-Dec-05 120- 126- 3 2,692.20 Unknown No supporting
documentation
345 2005-06 5020 J120 Contract Employment 19-Dec-05 131- 136- 1 2,692.20 Unknown No supporting
documentation
346 2005-06 5035 F010 Hydro Inspections/
Hookups
1-Apr-05 18- 28- 47 3,286.13 Unknown No supporting
documentation
347 2005-06 5095 D010 Benefits Charge 31-Mar-06 Record benefits
charge @ YE
10,939.83 Unknown No supporting
documentation
348 2005-06 5110 B010 Legal Fees 24-Feb-06 57- 73- 5 4,394.40 Unknown No supporting
documentation
349 2005-06 5130 A060 Consultants 20-Jul-05 54- 55- 5 7,000.00 XXXXXXXXX Occurrence
questionable
350 2005-06 5130 B010 Consultants 31-Mar-06 RECORD CURRENT
YEAR ADD A/P
26,570.70 Unknown No supporting
documentation
351 2005-06 5130 B160 Consultants 31-Mar-06 24- 29- 2 149,350.00 Unknown No supporting
documentation
352 2005-06 5130 S050 Consultants 31-Mar-06 RECORD SUBDIVISION
TRANSACTION
352,313.98 Unknown No supporting
documentation
353 2005-06 5210 H129 Mortgage Payments 1-Jul-05 Jul 1 - XXX 13,104.66 Unknown No supporting
documentation
354 2005-06 5210 H139 Mortgage Payments 30-Jan-06 XXXXXX 4,424.02 Unknown No supporting
documentation
355 2005-06 5220 A010 Insurance 30-Aug-05 XXXXXXXXXXXX 33,165.00 Unknown No supporting
documentation
356 2005-06 5220 H129 Insurance 31-Mar-06

REALLOCATE HOUSE
INSURNCE PREM

13,900.00 Unknown No supporting
documentation
357 2005-06 5230 Q010 Hydro 31-Mar-06 Distriibute balance of
acct
24,746.71 Unknown No supporting
documentation
358 2005-06 5230 R070 Hydro 31-Mar-06 RECORD CURRENT
YEAR ADD A/P
12,037.36 Unknown No supporting
documentation
359 2005-06 5240 Q010 Fuel - Other
Vehicles
31-Aug-05 21- 31- 1 960.00 Unknown No supporting
documentation
360 2005-06 5250 Q110 Lease/rental
Other Equipment
10-Feb-06 157- 163- 5 1,200.00 Unknown No supporting
documentation
361 2005-06 5250 R090 Lease/rental -
Other Equipment
28-Apr-05 238- 243- 1 20,700.00 XXXXXXXXX Occurrence
questionable
362 2005-06 5252 Q010 Repairs/maintenance
Heavy Equi
10-Feb-06 56- 70- 15 13,975.88 Unknown No supporting
documentation
363 2005-06 5270 B080 Repairs/Maintenance -
Other Re
27-Feb-06 51- 47- 3 6,059.50 Unknown No supporting
documentation
364 2005-06 5280 Q010 Freight - Barge 3-May-05 21- 31- 18 14,654.72 Unknown No supporting
documentation
365 2005-06 5280 S030 Freight - Barge 31-Mar-06 XXXXXX DO
NOT POST
104,368.38 Unknown No supporting
documentation
366 2005-06 5284 F010 Freight - Air 31-Mar-06 67- 85- 13 1,269.75 Unknown No supporting
documentation
367 2005-06 5410 A010 Financial services 31-Mar-06 Record Financial
Services
57,760.37 Unknown No supporting
documentation
368 2005-06 5410 G010 Financial services 31-Mar-06 Adjust charges G010 16,929.00 Unknown No supporting
documentation
369 2005-06 5410 L040 Financial services 31-Mar-06 Record Financial
Services
10,747.92 Unknown No supporting
documentation
370 2005-06 5420 Q010 Other Charges 31-Mar-06 Record Administration
Charges
82,845.82 Unknown No supporting
documentation
371 2005-06 5530 B010 Travel - Other 30-Nov-05 46- 61- 28 19,626.00 Unknown No supporting
documentation
372 2005-06 5550 A010 Write offs 21-Nov-05 BALANCE OF XXX
XXXXXXXX
1,816.84 Unknown No supporting
documentation
373 2005-06 5550 A010 Write offs 31-Mar-06 Write off portion of
XXXX AR
24,880.49 Unknown No supporting
documentation
374 2005-06 5660 B090 Program Supplies 3-Mar-06 51- 47- 10 26,000.00 XXXXXXXX Occurrence
questionable
375 2005-06 5660 H910 Program Supplies 30-Jun-05 XXXXXXXXXX 100,000.00 Unknown No supporting
documentation
376 2005-06 7010 J010 Subcontracts for
service deliv
31-Mar-06 XXX TRANSFER
MARCH 06
75,000.00 Unknown No supporting
documentation
377 2005-06 7010 J060 Subcontracts for
service deliv
30-May-05 XXXXXXXXX 59,600.00 Unknown No supporting
documentation
378 2005-06 6063 Q010 XXXXXXX 10-Feb-06 54- 68- 7 3,276.36 Unknown No supporting
documentation
379 2005-06 5660 F010 Program Supplies 31-Oct-05 XXXXXXXXXXXX 50,000.00 XXXXXXXXX
XXXXXXX
XXXXXX
Occurrence
questionable
380 2005-06 5610 F010 Interest & Bank
Charges
12-Sep-05 22- 32- 15 11,052.88 XXXXXXXX
XXXXX
Occurrence
questionable
381 2005-06 5550 R070 Write offs 31-Mar-06 RPC2 4 232,000.00 Unknown No supporting
documentation
382 2005-06 5540 L010 Funeral Costs 7-Jul-05 46- 46- 1 6,870.50 XXXXXXXXX Occurrence
questionable
383 2005-06 5130 Q010 Consultants 31-Mar-06 66- 84- 2 5,000.00 Unknown No supporting
documentation
384 2005-06 5010 Q150 Wages 18-Mar-06 XXXXXXXXXXX 1,645.80 Unknown No supporting
documentation
385 2005-06 827-900 Temporary School
Contingency
31-Mar-06 CAPITALIZE XXXX
FACILITIES FUNDING
375,141.40 Unknown No supporting
documentation
386 2005-06 720-900 New School 31-Mar-06 REALLOCATE CURRENT
AND PRIOR YR EXPENSES
FOR NEW SCHOOL
165,157.15 Unknown No supporting
documentation
387 2005-06 710-900 Furniture teacherages 1-Sep-05 XXXXXXXXXXXXX 44,493.36 Unknown No supporting
documentation
388 2005-06 605-800 Equipment Repairs 31-Mar-06 RECORD ADDITIONAL
PAYABLES
25,807.00 Unknown No supporting
documentation
389 2005-06 530-400 Tuition 11-Jul-05 XXXXXXXXXXXXX 4,548.48 Unknown No supporting
documentation
390 2005-06 510-400 Seasonal Travel 21-Jun-05 XXXXXXXXXXXX 2,140.00 Unknown No supporting
documentation
391 2005-06 479-700 Bookkeeping fees 31-May-05 XXXXXXXXXXXX 10,385.00 Unknown No supporting
documentation
392 2005-06 470-700 Consulting 27-Sep-05 XXXXXXXXXXX 23,290.91 Unknown No supporting
documentation
393 2005-06 451-700 Travel - XXXXX 1-Feb-06 XXXXXXXXXX 19,626.00 Unknown No supporting
documentation
394 2005-06 5110 J120 Legal Fees 4-Apr-05 73- 98- 45 44,067.50 XXXXXXXXX Complete -
No issues
395 2005-06 5110 J120 Legal Fees 23-Jun-05 10- 14- 10 80,811.86 XXXXXXXX Complete -
No issues
396 2005-06 5130 A060 Consultants 28-Jun-05 57- 35- 5 11,550.00 XXXXXXXXX Complete -
No issues
397 2005-06 5130 A060 Consultants 8-Aug-05 64- 65- 3 7,350.00 XXXXXXXXX Complete -
No issues
398 2005-06 5240 R040 Fuel - Other
Vehicles
11-May-05 1- 1- 40 4,394.61 XXXXXXX Complete -
No issues
399 2005-06 5230 R070 Hydro 1-Sep-05 18- 28- 59 4,560.15 XXXXXXX
XXX
Complete -
No issues
400 2005-06 605-800 Equipment Repairs 7-Feb-06 XXXXXXXXXX 89,449.29 XXXXXXX Complete -
No issues
 







Footnotes:

  1. Deloitte has issued a separate report on this topic. (return to source paragraph)

  2. Source: Budget Allocation/Expenditure Status Report, provided by Aboriginal Affairs and Northern Development Canada. (return to source paragraph)

  3. Prior to June 13, 2011, Aboriginal Affairs and Northern Development Canada was named "Indian and Northern Affairs Canada". (return to source paragraph)