Follow-up on the Comprehensive Audit of the Attawapiskat First Nation

Date: April, 2014

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Table of contents

1. 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. The Attawapiskat First Nation receives annual funding from the Government of Canada, including Aboriginal Affairs and Northern Development Canada for various purposes, including housing, health, education and other similar services.

The Attawapiskat First Nation has been under co-management, a form of intervention used by AANDC with the goal of improving the financial situation of a recipient, for over ten years. As a result of urgent housing health and safety issues, the community declared a state of emergency in November 2011. Shortly thereafter, a "comprehensive audit" of the Attawapiskat First Nation and AANDC was initiated. The comprehensive audit, conducted by the accounting firm Deloitte, included two components: 1) a recipient audit of the Attawapiskat First Nation to assess compliance with AANDC and Health Canada funding agreements; and, 2) an internal audit of AANDC's management control framework for housing.

For the recipient audit, a sample of 400 AANDC and 125 Health Canada transactions for the period April 1, 2005 to November 30, 2011 were selected and tested. The results of testing noted that more than 80 percent of the samples could not be substantiated with supporting documentation. An audit opinion could therefore not be provided by Deloitte that the funding was spent for its intended purposes and in compliance with the terms and conditions of the respective funding agreements.

As an audit opinion could not be issued, Deloitte was asked by AANDC to 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. The total expenditures for each of the years in scope of the comprehensive audit were as follows:

Fiscal year Total
Expenditures
2005-2006 $ 13,579,896
2006-2007 18,047,532
2007-2008 15,166,035
2008-2009 5,607,985
2009-2010 16,471,416
2010-2011 15,867,070
Apr 1 - Nov. 30, 2011 10,041,418
Total $104,781,352
 

Included in the above total funding during the period audited, was $8.3 M in funding for housing-related activities. As the comprehensive audit was initiated as a result of concerns related to housing in the community, the sample chosen for the audit included a significant focus on housing-related transactions.

The final comprehensive audit report, which is available on AANDC's website, summarized the specified auditing procedures performed and the results on the application of these procedures. Overall, the specified auditing procedures performed by Deloitte resulted in the following:

Transaction Conclusion Deloitte
Number of Transactions Percentage of Transactions
Complete - No Issues 77 19.25%
Incomplete Documentation 38 9.50%
Occurrence Questionable 40 10.00%
No supporting documentation 245 61.25%
Total 400 100.00%
 

Following the release of the comprehensive audit in January 2013, AANDC's Deputy Minister requested that the Audit and Assurance Services Branch (AASB) initiate follow-up work on the 81% (ie., 323 out of 400) of the transactions for which Deloitte was not able to obtain sufficient, appropriate audit evidence to determine if any of the documentation that was not obtained during the comprehensive audit could in fact be located and reviewed, and then to report on the results of any additional review work that could be undertaken.

 

 

2. Objective and Scope of the Work

The objective of the follow-up work was to perform an analysis of the unsubstantiated transactions from Deloitte's original sample of 400 in order to determine if there is any additional documentation available to substantiate the transactions. The scope included all 323 sample transactions for which Deloitte's testing resulted in one of the following three conclusions:

 

 

3. Follow-up Work Performed

As per the Deputy Minister's request to follow-up on the comprehensive audit of the Attawapiskat First Nation, AASB immediately worked to put in place a new contract with Deloitte so that the follow-up work could start as soon as possible. However, the commencement of the follow-up work was delayed until the summer 2013 as outlined in the following timeline of events:

From July to November 2013, several conference calls took place between the Executive Director and AASB, in which the list of transactions was discussed. During the same period, the First Nation sent documentation for a total of 110 sample transactions (34%), all of which were reviewed and analyzed by AASB auditors. Many of the transactions for which documentation was received were missing the proof of payment in order to fully substantiate the occurrence of the transactions.

AASB conducted a site visit to Timmins from January 16 to 17, 2014 to meet with the First Nation's Executive Director and external auditors to obtain support for the sample transactions that are a result of year-end adjusting entries. Over the two day visit, AANDC collected documentation for an additional 71 transactions, bringing the total number of transactions for which documentation had been received to 181 of 323 (56%). Note, however, that at this point, for many of the expenditure transactions, documentation to demonstrate payment was still outstanding.

After the site visit to Timmins, AASB made arrangements with the Executive Director for a site visit to Attawapiskat to take place during the week of February 17, 2014 to review original documentation for all samples received by email and to locate and review any additional documentation that existed. The external auditor of the Attawapiskat First Nation, Ross Pope and Co., offered to send its staff to the site visit to assist AANDC in gathering documentation. Despite existing challenges in planning a site visit to Attawapiskat due to the limited accommodation available in the community, the audit team was successful in securing accommodations and travel arrangements.

The site visit to Attawapiskat took place from February 17 to 21, 2014 and the audit team consisted of three auditors from AASB. In addition, two staff from the external auditing firm, knowledgeable of the First Nation's accounting processes, practices and records accompanied the audit team on the site visit to Attawapiskat to assist in locating and obtaining documentation. During the site visit, the team was able to locate and review documentation and to obtain explanations to substantiate additional transactions. Documentation reviewed on-site included outstanding payment information (bank statements and cancelled cheques or electronic funds transfer receipts), invoices, vendor listings and general ledger summaries.

As can be seen in the table below, the audit team was able to obtain additional documentation, bringing the total number of transactions that could be supported by audit evidence to 184 (46%), from 77 (19.25%) in the comprehensive audit.

Transaction Conclusion AANDC
Number of Transactions Percentage of Transactions Value of Transactions
Complete - No Issues 184 46.0% $ 29,545,294
Incomplete Documentation 58 14.5% $ 2,104,156
Occurrence Questionable 30 7.5% $ 1,298,381
No supporting documentation 128 32.0% $ 5,060,051
Total 400 100.0% $ 38,007,882
 

The results shown above are further detailed in Section 4 below, including a breakdown of testing results by fiscal year.

 

 

4. Results of Follow-up Work

Overall, the audit team was able to obtain complete documentation to support an additional 107 sample transactions. The detailed results of testing, which notes the original conclusions provided by Deloitte from the comprehensive audit as well as AASB's conclusions after the completion of the follow-up work, is contained in Appendix A of this report. The detailed results can be summarized in the tables below:

Number of Transactions by Testing Conclusion and Fiscal Year

Fiscal Year Complete -
No Issues
Incomplete
Documentation
Occurrence
Questionable
No Supporting
Documentation
Total
# % # % # % # % # %
2005-06 13 21% 10 17% 3 5% 34 57% 60 100%
2006-07 16 27% 9 15% 8 13% 27 45% 60 100%
2007-08 33 55% 4 7% 1 2% 22 36% 60 100%
2008-09 32 53% 6 10% 7 2% 15 25% 60 100%
2009-10 35 58% 9 15% 3 5% 13 22% 60 100%
2010-11 34 57% 15 25% 2 3% 9 15% 60 100%
2011-12 21 53% 5 12% 6 15% 8 20% 40 100%
Total 184   58   30   128   400  
 

Amounts (%) by Testing Conclusion and Fiscal Year

Fiscal Year Complete –
No Issues
Incomplete
Documentation
Occurrence
Questionable
No Supporting
Documentation
Total
Amount ($) Amount ($) Amount ($) Amount ($) Amount ($) %
2005-06 1,343,060 196,094 47,036 938,900 2,525,090 6%
2006-07 5,802,109 1,146,827 205,085 1,900,192 9,054,213 24%
2007-08 14,224,555 23,864 6,200 708,715 14,963,334 39%
2008-09 1,206,560 66,480 986,808 1,255,183 3,515,031 9%
2009-10 5,101,154 443,455 26,914 577,768 6,149,291 16%
2010-11 1,324,542 349,437 5,780 99,140 1,778,899 5%
2011-12 543,314 (122,001)1 20,558 (419,847)1 22,024 1%
Total 29,545,294 2,104,156 1,298,381 5,060,051 38,007,882  
% of Total 77.8% 5.5% 3.4% 13.3% 100%  

1 These two amounts are negative because there were credit amounts (i.e., reversals of expense accounts) chosen in the sample that were greater than positive (debit) amounts, resulting in net negative totals.

As can be seen from the tables above, the audit team was able to completely substantiate 46% of the 400 transactions with audit evidence, and thus reach the conclusion that the transactions are "complete – no issues". In terms of dollar value, however the percentage complete was much higher (i.e., 77.8%, or $29,545,294 of the total transaction value of $38,007,882). Transactions without proper supporting documentation represented 54% of the 400 transactions sampled and had an associated dollar value of $8,462,588 . As total housing-related funding for the period included in the audit was $8.3 million, the relative percentage of housing-related sample transactions that could not be substantiated is $1,842,260 (or 22.2% of $8.3 M).

In carrying out the follow-up work, the audit team made the following observations with respect to areas where controls could be improved:

 

 

5. Recommendations

Based on observations and the results of the testing completed, and through consideration of previous AANDC results as well as those obtained by Health Canada, the audit team is making following recommendations:

  1. The Attawapiskat First Nation should implement corrective actions to address findings arising from the original Comprehensive Audit, including reviewing its accounting policies, practices and procedures to ensure that transactions are documented, approved by an authorized official, and retained in accordance with the Terms and Conditions of the funding agreements with AANDC.

    Attawapiskat First Nation's response: The First Nation has and continues to implement corrective actions to address the apparent deficiencies with respect to documentation.
  2. The Attawapiskat First Nation should strengthen its oversight and monitoring of the third party accountant that performs the accounting function for its capital projects to ensure that year-end reporting is accurate. This would include obtaining from the third party accountant full records of all accounting transactions performed during the year.

    Attawapiskat First Nation's response: The First Nation agrees that greater oversight of the third party accountant is necessary, as is the need to obtain records of each transaction performed during the year. We further note that the Project Manager for capital projects maintains an additional set of records and therefore the issues identified can be addressed with minimal effort.
  3. AANDC should recognize a receivable from the Attawapiskat First Nation in the amount of $1,842,260, representing 22.2 percent of total housing funding, less any housing holdbacks for the same period, to reflect the value of housing-related transactions that could not be substantiated through the Comprehensive Audit or these follow-up procedures.

    Attawapiskat First Nation's response: We have significant concerns with the recommended 22.2 per cent receivable suggested, an amount of $1 842 260.00. The majority of the funds comprising this amount relate to two major contracts, each of which was completed and the full funds disbursed, as detailed above [see Section 6]. While the documentation related to these transactions may be incomplete, no findings, documents or evidence suggests that the funds were not disbursed as stated.
  4. AANDC should conduct a financial review for 2012-2013 and 2013-2014 focused on the highest risk funding, with a related detailed review of the financial statements, co-ordinated with Health Canada.

    Attawapiskat First Nation's response: While we are aware of the need for the First Nation to exercise greater oversight concerning its accounting, record-keeping and documentation, we are unclear what is meant by the term "financial review", nor how AANDC envisions this review unfolding. We look forward to clarifying this with you.
 

 

6. Response from Attawapiskat First Nation

On July 25, 2014, the Attawapiskat First Nation provided a response to the findings contained in this report. Responses related to the report’s recommendations have been captured in Section 5, while the following section outlines the First Nation’s concerns related to the Detailed Testing Results presented in Appendix A:

  1. Invoices for Housing Contractor, XXX: Samples 184, 203, and 204 all relate to a 25-unit housing project undertaken by XXX, the contractor, operating out of XXXXXXXX, Quebec. The funds for this project were placed in a separate bank account under the oversight of XXXXXXXXXXX, a representative of XXX, financial account manager for Major Capital Projects. A contract was completed and invoices forwarded to XXX’s XXXXXXXXXXX office, which disbursed the appropriate fund based on completion certificates. As such, the invoices and related documentation was not kept by Attawapiskat First Nation.

    Work on this project exceeded the funding approved by Canada Mortgage and Housing Corporation, and was supplemented with First Nation sources. The First Nation concluded a final, non-disclosable settlement with XXX, was made for these units to the resolution of both parties.
  2. Funding for Modular Housing: Samples 197, 198, 201, 202 and 254 relate to a twelve unit modular housing project administered and funded from First Nation sources. The contractor, XXXXXXXXXXXXXXXXXXX, has been paid in full and payment has been acknowledged by the contractor. The building supplier, XXXXXXXXXXXXXXXX has also been paid in full. However, due to the nature of the funding, the contractor was paid on an on-going basis as funds became available from First Nations sources, leading to some difficulty in tracking the relevant payments. However, we can confirm that the units were completed and the general contractor and building fabricator have been paid in full for their respective works.
  3. Renovation materials prepaid: Samples 253 and 255 each represent renovation materials that were prepaid for winter road delivery from a XXXXXXXX based supplier, which was arranged by the Band Manager at the time. Items were delivered for use for community renovations.
  4. Payment to XXXXXXXXXXXXXXXXXXXXXX: Samples 256 relates to a final settlement with the supplier, XXXXXXXXXXXXXXXXXXXXXX, for final payment for goods supplied for the construction of eight units in 2007. We note that the relationship with this supplier was difficult and it was therefore difficult to obtain documentation relating to the transaction.
  5. Purchase of community house: Finally, Sample 220 represents a payment to a community member for turnover of her house to community housing. The value of the home was determined with reference to materials ordered and renovations completed the previous summer by the occupants. This transaction was initiated by the former Band Manager. Records are accordingly not available.
 

 

Appendix A: Detailed Testing Results

Sample # Fiscal Year Account Account Description Date Description Amount Vendor Deloitte Conclusion AANDC Conclusion
1 2011-12 4045-A030 Write Down of
Accounts Payable
24-Oct-11 XXXXX XXXX
XXXXXXXX XXXX-
excess
-21,413.91 XXXXX XXXXX
XXXXXXXX XXXXXX
Incomplete
documentation
Incomplete
documentation
2 2011-12 4045-A030 Write Down of Accounts Payable 24-Oct-11 XXXXXXXX XXXX-excess -57,803.46 XXXXXX XXX XXX Incomplete documentation Incomplete documentation
3 2011-12 4045-A030 Write Down of Accounts Payable 24-Oct-11 XXX XXXXXXXXXXXX-
excess
-5,776.38 XXXXXX XXXXXXX Incomplete documentation Incomplete documentation
4 2011-12 4045-A030 Write Down of Accounts Payable 24-Oct-11 XXXXX XXXXXXXXX-excess -47,007.28 XXXXXXX XXXXXXX Incomplete documentation Incomplete documentation
5 2011-12 5252-H010 Lease/rental - Heavy Equipment 1-Apr-11 XXXXXXXX XXXXXX XXXXX 10,497.50 XXXXX XXXXXXX XXXX
XXX XXXXXXX
Incomplete documentation Complete - No Issues
6 2011-12 5264-H010 Purchases - Other 12-Aug-11 XXXXXXXXXXXX XXXXX XXXXXX-Technical Services – XXXXX XXXX 11,637.02 XXXXXXXXXXXXX
XXXXX XXXXXX
Incomplete documentation Complete - No Issues
7 2011-12 5282-H170 Freight - Surface 1-Apr-11 XXX XXXXXXXX XXXXXXX 10,653.00 XXX XXXXXXXXX Incomplete documentation Complete - No Issues
8 2011-12 5020-H200 Contract Employment 18-Apr-11 XXXXXXXXXXXXX XXXXX 145,854.00 XXX XXXXXXXX Complete - No Issues Complete - No Issues
9 2011-12 5130-H190 Consultants 10-Aug-11 XXXXXXX XXXXXXXXXX XXX XXXXXXX 21,380.00 XXXXXXXXXXXXXX
XXXX XXX
Complete - No Issues Complete - No Issues
10 2011-12 5130-Q331 Consultants 12-May-11 XXXXXXX XXXXXXXXXXX XXXX 34,675.43 XXXXXXXXXXXXXXXXXX Complete - No Issues Complete - No Issues
11 2011-12 5230-A010 Hydro 31-Oct-11 XXXXXXXXXXXX XXXXX XXXXXXXXXXX XXXXXXX 33,139.22 XXXXXXXXXXX XXXXX
XXXXXXXXXX
Complete - No Issues Complete - No Issues
12 2011-12 5240-A010 Fuel - Other Vehicles 20-May-11 XXXXXXXXXXX XXXXX XXXXXXXXXXXXX 74,867.32 XXXXXXXXXXXX XXXXX
XXXXXXXXXX
Complete - No Issues Complete - No Issues
13 2011-12 5264-E025 Purchases - Other, XXXXXXXXXXXXX XXXXXXX 6-May-11 XXXXXX XXXXXXXXXXX XXXXX 7,985.27 XXXXXXXXXXX
XXXXXXX XXX
Complete - No Issues Complete - No Issues
14 2011-12 5264-H010 Purchases - Other 22-Sep-11 XXXXXXXX XXXXXX XXXXXX 15,000.00 XXXXXXXX XXXXX Complete - No Issues Complete - No Issues
15 2011-12 5660-H170 Program Supplies 6-Apr-11 XXX XXXXX X XXXXXXXXXX XXXXXX 86,850.00 XXXXXXXXXXXX XXXXX
XXX XXXXXXXXXX
Complete - No Issues Complete - No Issues
16 2011-12 5610-A010 Interest & Bank Charges 5-Apr-11   11,640.14 XX XXXX Complete - No Issues Complete - No Issues
17 2011-12 5660-M810 Program Supplies 17-Aug-11 XXXXX XXXXX 3,500.00 XXXXX XXXXX Complete - No Issues Complete - No Issues
18 2011-12 400-100 Instructional Staff Salaries 1-Apr-11 XXXXXXX XXX 2,966.76 N/A XXXXX Payroll Complete - No Issues Complete - No Issues
19 2011-12 400-100 Instructional Staff Salaries 19-Aug-11 XXXXXXXXXX XXX 1,577.64 N/A XXXXX Payroll Complete - No Issues Complete - No Issues
20 2011-12 401-500 Classroom Assistance Salaries 13-May-11 XXXXXXXXX XXXXXX 1,472.40 N/A XXXXX Payroll Complete - No Issues Complete - No Issues
21 2011-12 406-700 Computer Technician 24-Jun-11 XXXXXXX XXXX 2,197.86 N/A XXXXX Payroll Complete - No Issues Complete - No Issues
22 2011-12 408-700 Director of Education Salary 14-Oct-11 XXXXXX XXXX 3,487.73 N/A XXXXX Payroll Complete - No Issues Complete - No Issues
23 2011-12 5250-H010 Lease/rental - Other Equipment 11-Aug-11 XXXX XXXX XXXXXX 2,200.00 XXXX XXX Occurrence questionable Complete - No Issues
24 2011-12 5252-H010 Lease/rental - Heavy Equipment 27-Sep-11 XXX XXXXXXXXX XXXXXX 34,887.05 XXX XXXXXXXXX No supporting documentation Complete - No Issues
25 2011-12 5254-A010 Lease/rental - Building 1-Apr-11 XXXXXX XXXXX
XXXX XXXXXXX
1,500.00 XXXXX XXXXXX Occurrence questionable Occurrence questionable
26 2011-12 5510-A010 Non-staff Travel 9-Sep-11 XXXXXXX XXXXXXX XXXXXX 3,000.00 XXXXXXX XXXXXXX Occurrence questionable Occurrence questionable
27 2011-12 5650-A010 Donations 2-May-11 XXXXXX XXXXXXXX XXXXXX 10,000.00 XXXXXXXX XXXXXX Occurrence questionable Incomplete documentation
28 2011-12 4045-A030 Write Down of Accounts Payable 25-Oct-11 XXXXXXXXXXX XXXXXXX -36,074.32 Unknown No supporting documentation 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 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 No supporting documentation
31 2011-12 4045-A030 Write Down of Accounts Payable 14-Nov-11 Adjustments from 2009 for XXX XXXXX X XXXXXXXXXX -207,594.01 Unknown No supporting documentation No supporting documentation
32 2011-12 5140-L040 Training & Advisory Services 2-Nov-11 Vehicle rental 14,892.00 Unknown No supporting documentation Occurrence questionable
33 2011-12 5140-L040 Training & Advisory Services 2-Nov-11 admin charge 14,892.00 Unknown No supporting documentation Occurrence questionable
34 2011-12 5264-F010 Purchases - Other 31-Oct-11 TO REALLOCATE LEGAL DEMAND PMT THAT WAS POSTED SEPT 11 26,846.13 XXXXXXX XXXXXX
XXXXXXX XXXXXXX
Occurrence questionable Complete - No Issues
35 2011-12 5610-A010 Interest & Bank Charges 24-Oct-11 XXX XXXXX XXXXXX 12,192.75 Unknown No supporting documentation No supporting documentation
36 2011-12 5660-H170 Program Supplies 25-Oct-11 XXX XXXXX X XXXXXXXXXX
-invoices paid
-50,395.88 Unknown No supporting documentation No supporting documentation
37 2011-12 5660-H170 Program Supplies 25-Oct-11 XXX XXXXX X XXXXXXXXXX-invoices paid -18,060.00 XXXXXXXX XXXXXXXX
XXXXXXXXXXX
Occurrence questionable Occurrence questionable
38 2011-12 5660-H170 Program Supplies 25-Oct-11 XXX XXXXX X XXXXXXXXXX-invoices paid -14,383.09 Unknown No supporting documentation No supporting documentation
39 2011-12 5670-H010 Miscellaneous 22-Sep-11 XXXX XXXX 20,962.18 Unknown No supporting documentation No supporting documentation
40 2011-12 429-300 Breakfast Supplies 8-Sep-11 XXXXXXXX XXXXX 4,333.92 Unknown No supporting documentation Occurrence questionable
41 2010-11 5050-A040 W.C.B 10-Apr-10 1946-Cheque Date 20100415 57.23 XXXX XXXX Incomplete documentation Incomplete documentation
42 2010-11 5060-A040 E.I. 14-Aug-10 2578-Cheque Date 20100819 154.02 XXXXX XXXXXXX Incomplete documentation Incomplete documentation
43 2010-11 5010-D010 Wages 28-Aug-10 1995-Cheque Date 20100902 1,173.20 XXXXXXX XXXXXXXXX Incomplete documentation Incomplete documentation
44 2010-11 5010-B010 Wages 25-Sep-10 2320-Cheque Date 20100930 1,346.10 XXXXXX XXXXXXX Incomplete documentation Complete - No Issues
45 2010-11 5010-L010 Wages 9-Oct-10 2766-Cheque Date 20101014 1,817.78 XXXXXXXXXX XXXXXX Incomplete documentation Incomplete documentation
46 2010-11 5010-A010 Wages 29-Jan-11 3305-Cheque Date 20110203 720.01 XXXX XXXXXX Incomplete documentation Incomplete documentation
47 2010-11 5010-A010 Wages 29-Jan-11 3305-Cheque Date 20110203 8,000.00 XXXX XXXXXX Incomplete documentation Incomplete documentation
48 2010-11 5010-A010 Wages 29-Jan-11 3305-Cheque Date 20110203 1,000.13 XXXX XXXXXX Incomplete documentation Incomplete documentation
49 2010-11 5010-F010 Wages 12-Feb-11 3255-Cheque Date 20110217 4,800.00 XXXXXXX XXXXXXXX XX Incomplete documentation Complete - No Issues
50 2010-11 5010-A010 Wages 23-Oct-10 2519-Cheque Date 20101028 1,800.00 XXXXXXXXXXXXXX No supporting documentation Complete - No Issues
51 2010-11 5230-H010 Hydro 8-Jul-10 XXXXXXXXXXX XXXXX
XXXXXXXXXXX XXXXXX
2,068.55 XXXXXXXXXXXX XXXXX
XXXXXXXXXXX
Incomplete documentation Complete - No Issues
52 2010-11 5010-F010 Wages 12-Feb-11 3255-Cheque Date 20110217 2,520.00 XXXXXXX XXXXXXXX XX Incomplete documentation Complete - No Issues
53 2010-11 5095-A010 Benefits Charge 12-Feb-11 3361-Cheque Date 20110217 300.00 XXXXXX XXXXX Incomplete documentation Incomplete documentation
54 2010-11 5660-H170 Program Supplies 18-May-10 XXX XXXXX X X XXXXXXXXXX XXXXXX 76,480.00 XXXXXXXXXXXXXXXXXX
XXXXXXXXXX XXXXX XX
Incomplete documentation Complete - No Issues
55 2010-11 5060-A040 E.I. 31-Mar-11 Adjustment made to reconcile EI payable and EI expense as of 108,159.34 N/A No supporting documentation Complete - No Issues
56 2010-11 5240-H010 Fuel - Other Vehicles 10-Feb-11 XXXXXXXXXXX XXXXX XXXXXX XXXX XXXXXXXX 10,726.84 Unknown No supporting documentation No supporting documentation
57 2010-11 5244-H010 Fuel - Heating 10-Feb-11 XXXXXXXXXXX XXXXX XXXXXX XXXX XXXXXXXX 16,468.00 Unknown No supporting documentation No supporting documentation
58 2010-11 5270-H170 Repairs/maintenance - Other Eq 3-Feb-11 XXXXXXXXXXXX XXXXX XXXXXX -XXXXXXXXXXXXXXX 65,169.95 XXXXXXXXXXXXXX
XXXXXXXXXXXXXXXX
No supporting documentation Incomplete documentation
59 2010-11 5140-B010 Training & Advisory Services 9-Jul-10 XXXXXXXXXXXX XX XXXXXXX XXXXXX 36,225.00 XXXXXXXXXXXXXXXXXXXX Incomplete documentation Complete - No Issues
60 2010-11 5230-H170 Hydro 31-Mar-11 XXXXXXXXXXXX XXXXX XXXXXXXXXXX-September 2010 Hydro CR -5,727.49 Unknown No supporting documentation No supporting documentation
61 2010-11 5610-A010 Interest & Bank Charges 29-Oct-10 XXXX LOAN INTEREST- 34,515.39 XXXX No supporting documentation Complete - No Issues
62 2010-11 5130-Q352 Consultants 20-Apr-11 XXXXXXX projects 303,256.51 XXXXXXX Incomplete documentation Complete - No Issues
63 2010-11 5680-A010 Telephone 15-Apr-10 XXXX XXXXXX XXXXXX 6,193.46 XXXXXXX No supporting documentation No supporting documentation
64 2010-11 5040-B010 Honorarium 16-Jun-10 XXXXXXXXX XXXXXXXXXX XXXXXX 780.00 XXXXXXXXXXXXXX No supporting documentation Occurrence questionable
65 2010-11 5020-A010 Contract Employment 27-May-10 XXX XXXXXXXXXX XXXXXXXX XXXXXXXXX XXXXXX 225,534.75 XXXXXXXXXXX No supporting documentation Incomplete documentation
66 2010-11 5010-C040 Wages 12-Feb-11 3374-Cheque Date 20110217 1,010.25 XXXXXX XXXXXXX Incomplete documentation Incomplete documentation
67 2010-11 5680-A010 Telephone 14-Dec-10 internet services 22,169.40 Unknown No supporting documentation No supporting documentation
68 2010-11 5252-H140 Lease/rental - Heavy Equipment 25-Aug-10 XXXXXXXXXX XXXXXXX XXXXXXXXX XXXXXX 18,040.00 Unknown No supporting documentation No supporting documentation
69 2010-11 5010-A010 Wages 12-Feb-11 3336-Cheque Date 20110223 5,000.00 XXXXXXXXXXXXXX No supporting documentation Occurrence questionable
70 2010-11 5510-A010 Non-staff Travel 26-Jul-10 XXXXXXXX XXXXXX XXXXXX 3,244.86 XXXXXXX XXXXXXX XXXXXX
XXXXX XX XXXXXXX
XXXXXXX
Incomplete documentation Incomplete documentation
71 2010-11 5264-F030 Purchases - Other 2-Mar-11 X XXXXXXXXXX X XXXX XXXXXX 87,150.93 X XXXXXXXXXX X XXXX Occurrence questionable Complete - No Issues
72 2010-11 5020-B010 Contract Employment 1-Dec-10 XXXX XXXXX XXXXXX 6,000.00 XXXX XXXXX Occurrence questionable Incomplete documentation
73 2010-11 480-700 Auditing 31-Mar-11 XXXX XXXX XXX 33,254.84 XXXX XXXX XXX Incomplete documentation Incomplete documentation
74 2010-11 5620-A010 Office Supplies 18-Oct-10 XXXX XXXX X XXXXXXX XXXXXX 5,355.69 XXXX XXXX XXX XXXXXXX Occurrence questionable Complete - No Issues
75 2010-11 5110-B010 Legal Fees 21-May-10 XXXX XXXXXXX XXXXXX 68,910.50 N/A No supporting documentation Complete - No Issues
76 2010-11 700-700 Legal Settlement - XXXXXXX XXXXXXX 31-Mar-11 YE#30 – TO ACCRUE LIKELY LEGAL SETTLEMENT XXXXXXXXX XXXXXXX 20,000.00 Accrual - Legal Fees Incomplete documentation Complete - No Issues
77 2010-11 5120-A030 Audit Fees 31-Mar-11 To adjust XX balances to agree toconfirmed amounts per XXXX 81,119.59 N/A No supporting documentation Complete - No Issues
78 2010-11 5220-A010 Insurance 29-Jul-10 XXXXXX XXXXXX XXXXXXXXX XXXXXXXX XXX XXXXXX 156,000.00 XXXXXXXXXXXX
XXXXXXXXXXXXXX
No supporting documentation Complete - No Issues
79 2010-11 550-400 Education Allowance 17-Dec-10 XXXXXX XXXXX 2,000.00 XXXXX XXXXXX - one time payment Occurrence questionable Incomplete documentation
80 2010-11 443-700 Professional Development 1-Jun-10 XXXXXX XXXXXXX XXXXXXX XXXXXXXXXXX 11,382.50 Unknown No supporting documentation No supporting documentation
81 2010-11 430-100 Supplies 4-Aug-10 XXXXXXXXXXXXXXX XXXXXXX 5,487.75 Unknown No supporting documentation No supporting documentation
82 2010-11 449-700 Telephone 30-Aug-10 XXXXXXX XXXXX XXX XXXXXXX XXXXXXX 14,400.00 Unknown No supporting documentation No supporting documentation
83 2010-11 5510-A010 Non-staff Travel 3-Jun-10 XXX XXXXX 5,800.00 XXX XXXXX XXXXXXXXX Complete - No Issues Complete - No Issues
84 2010-11 5230-F010 Hydro 2-Feb-11 XXXXXXXXXX XXXXX XXXXXXXXXXX XXXXXX 1,039.96 XXXXXXXXXXXX XXXXX
XXXXXXXXXXX
Complete - No Issues Complete - No Issues
85 2010-11 5250-H010 Lease/rental - Other Equipment 6-Oct-10 XXXXXXXXX XXXXXXXX XXXXXX 7,020.00 XXXXXXXX XXXXXXXXX Complete - No Issues Complete - No Issues
86 2010-11 5264-F010 Purchases - Other 2-Sep-10 XXXXXX XXXXXX 2,900.00 XXXXXX XXXXXX Complete - No Issues Complete - No Issues
87 2010-11 5130-B010 Consultants 6-Jan-11 XXXX XXXXX XXXXXXXXXXXX XXX XXXXXX 6,000.00 XXXX XXXXX XXXXXXXXXXXX Complete - No Issues Complete - No Issues
88 2010-11 5040-B010 Honorarium 29-Jul-10 XXXX XXXXXXX 3,600.00 XXXXXXXXXXXX XXXXX XXXXXX Complete - No Issues Complete - No Issues
89 2010-11 5010-A010 Wages 6-Dec-10 XXXXXXX XXXXXX XXXXXX 2,534.58 XXXXXXXXXXXX XXXXXXXXXXX
XXXXXXXXXXX XXXXXXX
Complete - No Issues Complete - No Issues
90 2010-11 5110-B010 Legal Fees 30-Sep-10 XXXX X XXXXXXX XX XXX XXX XXXXXX 1,557.50 XXXX X XXXXXXXX Complete - No Issues Complete - No Issues
91 2010-11 5030-A010 Casual Labour 23-Feb-11 XXXXXXX XXXXXXXX 2,000.00 XXXXXXXX XXXXXXXX Complete - No Issues Complete - No Issues
92 2010-11 5243-H900 Fuel - Delivery 28-Oct-10 XXXXXXXXX XXXXX XXXXXX 227,200.00 XXXXXXXXXXXXX XXXXX Complete - No Issues Complete - No Issues
93 2010-11 5240-E025 Fuel - Other Vehicles, XXXXX XXXXX Other Protection 30-Mar-11 XXXXXXXXX XXXXX XXXXXX 26,192.50 XXXXXXXXX XXXX Complete - No Issues Complete - No Issues
94 2010-11 5530-B010 Travel - Other 11-Jan-11 XXXXXXX XXXXXXXX 6,743.50 XXXXXXX XXXXXXXX Complete - No Issues Complete - No Issues
95 2010-11 5020-H200 Contract Employment 28-Mar-11 XXXXXXXXX XXX XXXXXX 22,975.55 XXXXXXXX XXX Complete - No Issues Complete - No Issues
96 2010-11 5254-A010 Lease/rental - Building 17-Dec-10 XXXXX XXXX XXX XXXXXX 12,300.00 XXXXXX XXXX XXX Complete - No Issues Complete - No Issues
97 2010-11 400-100 Instructional Staff Salaries 16-Apr-10 XXXXXXX XXXXX 3,095.40 XXXXX XXX
XXXX XXXXXXXX
XXXXX
Complete - No Issues Complete - No Issues
98 2010-11 401-500 Classroom Assistance Salaries 30-Apr-10 XXXXXX XXXXXXXX 1,274.49 XXXXXXXX XXXXX
XXXXXXXXXXXXXXXX
XXXXX
Complete - No Issues Complete - No Issues
99 2010-11 414-800 Maintenance Salary 24-Dec-10 XXXXXXXXXX XXXXX 1,549.60 XX XXXXXXX XXXXXXXX
XXXXXX XXXX
Complete - No Issues Complete - No Issues
100 2010-11 416-800 Casual Labour 4-Mar-11 XXXXXXX XXXXX 1,051.12 XXXXX XXXXXXX Complete - No Issues Complete - No Issues
101 2009-10 5010-H040 Wages 6-Jun-09 470-Cheque Date 20090611 345.39 XXXXXXXXXXXXX No supporting documentation Incomplete documentation
102 2009-10 5680-A010 Telephone 4-Sep-09 XXXX XXXXXXX XXXXXX 652.49 XXXXXXXXXXXX Complete - No Issues Complete - No Issues
103 2009-10 5010-A010 Wages 27-Feb-10 1050-Cheque Date 20100304 1,320.00 XXXXXXXXXXXXXXXXXX No supporting documentation Incomplete documentation
104 2009-10 5040-B010 Honorarium 25-Jun-09 XXXXXXX XXXX 1,530.00 XXXXXXXXXXXX Complete - No Issues 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 N/A No supporting documentation Complete - No Issues
106 2009-10 5650-A010 Donations 4-Sep-09 XXXXXXX XXXXXXXXXX XXXXXX 2,000.00 Unknown No supporting documentation Occurrence questionable
107 2009-10 5140-B010 Training & Advisory Services 27-Jul-09 XXXXXXXX XXXXXX XXXXXX 2,066.35 XXXXXX XXXXXXXX Complete - No Issues Complete - No Issues
108 2009-10 530-400 Tuition 14-Dec-09 XXXXXXXXX XXXXXXXXXX 4,685.11 XXXXXXXXX XXXXXXXX Complete - No Issues Complete - No Issues
109 2009-10 619-700 Photocopies & Lease 2-Apr-09 XXXXX XXXXX XXXXXXXXXXX 4,949.08 Unknown No supporting documentation No supporting documentation
110 2009-10 5530-A010 Travel - Other 4-Dec-09 XXXXXX XXXXX XXXX XXXXXXX 5,490.00 XXXXX XXXXXX Occurrence questionable Incomplete documentation
111 2009-10 5230-H170 Hydro 31-Mar-10 XXXXXXXXXXXX XXXXX XXXXXXXXXXX XXXXXX 6,044.67 XXXXXXXXXXXXXX
XXXXXXXXXXXXXXXX
No supporting documentation Complete - No Issues
112 2009-10 5680-A010 Telephone 31-Mar-10 XXXX XXXXXX XXXXXX 6,193.46 Unknown No supporting documentation No supporting documentation
113 2009-10 5530-L010 Travel - Other 8-Jun-09 XXX XXXXX 7,610.00 XXX XXXXX Complete - No Issues Complete - No Issues
114 2009-10 451-700 Travel - XXXXX 30-Jun-09 XXX XXXXX XXXX 7,707.06 XXX XXXXX XXXX Occurrence questionable Occurrence questionable
115 2009-10 5020-A010 Contract Employment 25-May-09 XXXXXXXX XXXXXXX X XXXXXX 8,000.00 XXXXXXX XXXXXXXX Complete - No Issues Complete - No Issues
116 2009-10 5250-H010 Lease/rental - Other Equipment 27-Oct-09 XXXXXXXXX XXXXXXXXXX XXXXXX 8,124.00 XXXXXXXXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
117 2009-10 602-850 Electricity 1-Dec-09 XXXXXXXXXXXX XXXXX XXXXXXXXXXX 8,472.96 XXXXXXXXXXXXXXXX
XXXXXXXXXXXXXX
No supporting documentation Incomplete documentation
118 2009-10 5420-A010 Other Charges 17-Sep-09 XXX XXXXXXXXX 9,022.43 Unknown No supporting documentation 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 No supporting documentation
120 2009-10 5130-H010 Consultants 8-Nov-09 XXXXXXX XXXXXXXXXXX XXXXXX 9,889.00 XXXXXXX No supporting documentation Complete - No Issues
121 2009-10 603-850 Janitorial Supplies 2-Jul-09 XXXXXXXX XXXXXXX
XXXXXX
10,264.50 XXXXXXXX XXXXXXX XXXXXXXX Complete - No Issues Complete - No Issues
122 2009-10 5250-F010 Lease/rental - Other Equipment 28-Aug-09 XXXXXXXX XXXXX
XXXXXX
11,000.00 XXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
123 2009-10 5020-E020 Contract Employment 14-Jul-09 XXXXXXXX XXXXX
XXXXXXX
11,262.38 XXXXXXXXXXXXXXX Complete - No Issues Complete - No Issues
124 2009-10 5420-E020 Other Charges 19-May-09 XXXXXXX XXXXXXXXXXX XXXXXX 11,300.00 XXXXXXX XXXXXXXXXXX Occurrence questionable Complete - No Issues
125 2009-10 5660-F010 Program Supplies 5-Aug-09 XXXXXXXXXXX XXXX
XXXXXXX XXXXXXX XXXXXXXX XXXXXX
12,100.25 XXXXXXXXXXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
126 2009-10 5240-E020 Fuel - Other Vehicles 14-May-09 XXX XXXXXXX XXX 13,650.00 XXXXXXXXXXX No supporting documentation Complete - No Issues
127 2009-10 7010-A040 Subcontracts for service deliv 1-Apr-09 XXXXX XXXXXX 13,838.00 Unknown No supporting documentation No supporting documentation
128 2009-10 5530-B010 Travel - Other 1-Apr-09 XXXXXXX XXXXXXXX
XXXX
15,540.00 Unknown No supporting documentation No supporting documentation
129 2009-10 5250-H040 Lease/rental - Other Equipment 15-Dec-09 XXX XXXXXXXXX XXXXXXX 16,840.00 XXXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
130 2009-10 577-550 Teacher recruitment and retention 31-Mar-10 XXXXXXX XXXXX XXX 17,207.24 Unknown No supporting documentation Occurrence questionable
131 2009-10 5264-A010 Purchases - Other 27-Jan-10 XXXX XXXXXXX XXXXXX 17,599.09 XXXXXXXXXXXXXX
XXXXXXXXXXXXXX
XXXXXXXXXXXXX
XXXX
No supporting documentation Complete - No Issues
132 2009-10 5252-H140 Lease/rental - Heavy Equipment 21-Sep-09 XXXXXXXXX XXXXXXX XXXXXXXX XXXXXX 19,000.00 XXXXXXXXXXXXX
XXXXXXXXXXXXX
No supporting documentation Incomplete documentation
133 2009-10 5020-H010 Contract Employment 4-Feb-10 XXXXXXX XXXXX XXXXXX 22,225.90 Unknown No supporting documentation No supporting documentation
134 2009-10 5130-H010 Consultants 8-Nov-09 XXXXXXX XXXXXXXXXXX XXXXXX 23,941.00 XXXXXXX No supporting documentation Complete - No Issues
135 2009-10 5130-A030 Consultants 30-Aug-10 XXXX XXXXX XXXXX XXXX XXX XX XXX 26,000.00 Unknown Incomplete documentation No supporting documentation
136 2009-10 5264-F010 Purchases - Other 3-Feb-10 XXX XXXXXXX XXXXXX 26,527.01 XXXXXXXXXXX No supporting documentation Complete - No Issues
137 2009-10 5610-H010 Interest & Bank Charges 31-Aug-10 XXXXX XXXXX XXXXXXX XXXXX 27,293.17 XXXXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
138 2009-10 5010-M810 Wages 4-Oct-10 XXXXXXXXX XXXXXXX
XXXXX XX XXXX
27,544.44 Unknown No supporting documentation No supporting documentation
139 2009-10 605-800 Equipment Repairs 22-Oct-09 XXX XXXXXXXXX XXXXXXXX 28,954.20 XXXXXXXXXXXX No supporting documentation Incomplete documentation
140 2009-10 5660-Q200 Program Supplies 13-Aug-10 XX XXX Housing Projects March 31/10 36,823.08 N/A Incomplete documentation Complete - No Issues
141 2009-10 5264-H140 Purchases - Other 11-Jan-10 XXXXXXXXXXXX XXXXX XXXXXX-Sewer Hookup 57,569.85 XXXXXXXXXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
142 2009-10 612-800 Insurance 3-Jul-09 XXXXXXXX XX XXXXXX 60,000.00 Unknown No supporting documentation No supporting documentation
143 2009-10 5110-B010 Legal Fees 31-Mar-10 XXXX XXXXXXXX XXXXXX 68,910.50 XXXXXXXXXXXXX No supporting documentation Complete - No Issues
144 2009-10 612-800 Insurance 3-Jul-09 XXXXXXXX XX XXXXXX 78,905.00 Unknown No supporting documentation No supporting documentation
145 2009-10 5284-H010 Freight - Air 2-Dec-09 XXX XXXXXXX XXX XXXXXX 84,210.00 XXXXXXXXXXX Occurrence questionable Complete - No Issues
146 2009-10 5264-H170 Purchases - Other 20-Oct-09 XXXXXXX XXXXXXXX XXXXXXXXX XXX 143,738.00 Unknown No supporting documentation No supporting documentation
147 2009-10 5130-H190 Consultants 15-Aug-09 XXXXXXXX XXXXXXXXXX
XXX XXXXXXX
160,541.15 Unknown No supporting documentation No supporting documentation
148 2009-10 5130-H190 Consultants 8-Nov-09 XXXXXXX XXXXXXXXXXX XXXXXX 175,333.00 XXXXXXX No supporting documentation Complete - No Issues
149 2009-10 5020-M830 Contract Employment 4-Oct-10 Reallocate XXXXXX XXXXXXXX XXX food expense 179,473.18 N/A No supporting documentation Complete - No Issues
150 2009-10 5130-Q202 Consultants 13-Aug-10 XX XXX Housing Projects March 31/10 215,810.90 Various Incomplete documentation Complete - No Issues
151 2009-10 4045-A030 Write Down of Accounts Payable 5-Sep-10 XXXXX re write down 263,500.00 N/A No supporting documentation Complete - No Issues
152 2009-10 5282-H010 Freight - Surface 31-Mar-10 XXXXXXXXX XXXX XXXXXX 369,060.20 XXXXXXXXXXXXX No supporting documentation Complete - No Issues
153 2009-10 5264-F010 Purchases - Other 10-Nov-09 XXXXX XXXXXXXX XXXXXXXXXXXX XXX XXX XX Units 379,632.95 Unknown No supporting documentation Incomplete documentation
154 2009-10 5130-Q333 Consultants 13-Aug-10 XXX XXX XXX XXXX 634,109.95 Various Incomplete documentation Complete - No Issues
155 2009-10 850-700 Amortization 31-Mar-10 REALLOCATIONS FOR FINANCIAL STATEMENTS PURPOSES 986,109.00 N/A No supporting documentation Complete - No Issues
156 2009-10 5211-CF00 Proceeds of long-term debt 31-Aug-10 Proceeds LTD 1,001,225.73 N/A No supporting documentation Complete - No Issues
157 2009-10 5262-F010 Purchases - Buildings 28-Aug-09 XXXXXX 1,105,365.00 XXXXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
158 2009-10 7010-M131 Subcontracts for service deliv 31-Mar-10 To adjust INAC Revenue and Subcontract service delivery to ni -308,725.00 N/A No supporting documentation Complete - No Issues
159 2009-10 5010-A010 Wages 27-Feb-10 1050-Cheque Date 20100304 60.00 XXXXXXXXXXXXXXXXXX No supporting documentation Incomplete documentation
160 2009-10 5010-A010 Wages 27-Feb-10 1050-Cheque Date 20100304 180.00 XXXXXXXXXXXXXXXXXX No supporting documentation Incomplete documentation
161 2008-09 5010-A030 Wages 11-Oct-08 5520-Cheque Date 20081020 304.82 XXXXXXXX XXXXXXXXX Complete - No Issues Complete - No Issues
162 2008-09 5010-A030 Wages 11-Oct-08 5520-Cheque Date 20081020 5080.31 XXXXXXX XXXXXXXXX Complete - No Issues Complete - No Issues
163 2008-09 5020-F010 Contract Employment 8-Apr-08 XXXXXXX XXXXXXXXXX 12,500.00 XXXXXX XXXXXXXXXX
XXXXXXX XXX
Complete - No Issues Complete - No Issues
164 2008-09 5020-H010 Contract Employment 2-Jul-08 XXX XXXXXXXX XXX 78,150.00 XXX XXXXXXXX Complete - No Issues Complete - No Issues
165 2008-09 5040-M830 Honorarium 26-Aug-08 XXXXX XXXXXXXX XXXXXX 7,200.00 XXXXXXXXXXXXX Complete - No Issues Complete - No Issues
166 2008-09 5130-F010 Consultants 27-Aug-08 XXXXXXX XXXXXXXXXX XXXXXX 5,144.32 XXXXXXX XXXXXXXXX
XXXXXXXXX XXXX
Complete - No Issues Complete - No Issues
167 2008-09 5140-E020 Training & Advisory Services 26-Nov-08 XXXXXX XXXXXXXXXXX 18,500.00 XXXXXX XXXXXXXXXXX Complete - No Issues Complete - No Issues
168 2008-09 5252-F010 Lease/rental - Heavy Equipment 14-Oct-08 XXX XXXXXXX XXXXXX 30,000.00 XXX XXXXXXX Complete - No Issues Complete - No Issues
169 2008-09 5660-F010 Repairs/maintenance - Building 7-Oct-08 XXXXX XXXXX XXXX XXXXXX 20,837.32 XXXXX XXXXXXXX XXXXXXX Complete - No Issues Complete - No Issues
170 2008-09 5282-F010 Freight - Surface 15-Apr-08 XXXXXXXXXX XXXXXXX XXXXXXXX XXXXXX 25,350.00 XXXXXXXXXX XXXXXXX Complete - No Issues Complete - No Issues
171 2008-09 5240-H195 Fuel - Other Vehicles 6-May-08 XXXXXX XXX XXXXXXX XXX 33,312.50 XXX XXXXXXX Incomplete documentation Incomplete documentation
172 2008-09 5264-F010 Purchases - Other 8-Sep-08 XXXXXX XXXX XXXXXXXX 81,047.07 XXXX XXXXXXXX Incomplete documentation Complete - No Issues
173 2008-09 5010-A030 Wages 11-Oct-08 5520-Cheque Date 20081020 508.03 Unknown No supporting documentation No supporting documentation
174 2008-09 5010-H140 Wages 6-Dec-08 6077-Cheque Date 20081211 163.93 Unknown No supporting documentation No supporting documentation
175 2008-09 5010-H140 Wages 6-Dec-08 6077-Cheque Date 20081211 2,972.64 Unknown No supporting documentation No supporting documentation
176 2008-09 5010-H140 Wages 6-Dec-08 6077-Cheque Date 20081211 1,125.60 Unknown No supporting documentation No supporting documentation
177 2008-09 5010-H170 Wages 12-Apr-08 1355-Cheque Date 20080417 1,816.07 XXXXXXXXXXXXXXXXXXXX No supporting documentation Incomplete documentation
178 2008-09 5010-H170 Wages 12-Apr-08 1355-Cheque Date 20080417 1,767.75 XXXXXXXXXXXXXXXXXXXX No supporting documentation Incomplete documentation
179 2008-09 5010-H170 Wages 12-Apr-08 1355-Cheque Date 20080417 20,933.12 XXXXXXXXXXXXXXXXXXXX No supporting documentation Incomplete documentation
180 2008-09 5010-H170 Wages 12-Apr-08 1355-Cheque Date 20080417 2,270.09 XXXXXXXXXXXXXXXXXXXX No supporting documentation Incomplete documentation
181 2008-09 5020-A010 Contract Employment 1-Apr-08 XXXXXX XXXX XXXX XXXXXX 6,847.60 XXXXXXXXXXXX No supporting documentation Complete - No Issues
182 2008-09 5020-A010 Contract Employment 8-Oct-08 XXXXX XXXXXXX 6,250.00 XXXXX XXXXXXX Occurrence questionable Complete - No Issues
183 2008-09 5020-F010 Contract Employment 14-Nov-08 XXXXXXX XXXXX XXXXXX 54,000.00 XXXXXXXXXXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
184Footnote 1 2008-09 5020-F010 Contract Employment 18-Nov-08 XXXXXXXXXXXX XXXXX XXXXXX XX XXXX XXXXXXX XXX 53,581.03 Unknown No supporting documentation No supporting documentation
185 2008-09 5020-H040 Contract Employment 10-Nov-08 XXXX XXXXXX XXXX XXXXXX 13,965.00 XXXXXXXXXXXXXXXXXXX
XXXXXXXX
No supporting documentation Complete - No Issues
186 2008-09 5110-B010 Legal Fees 11-Feb-09 XXXX X XXXXXXXX XX XXX XXX XXXXXX 9,983.75 Unknown No supporting documentation No supporting documentation
187 2008-09 5120-A030 Audit Fees 6-Mar-09 XXXX XXXX X XXXXXXX XXXXXX 78,082.56 XXXXXXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
188 2008-09 5130-A010 Consultants 30-Sep-08 XXX XXXXXXXX XXXXX XXXXX XXXXXXX XXXXXX 7,426.12 Unknown Occurrence questionable Occurrence questionable
189 2008-09 5130-B010 Consultants 1-Oct-08 XXXXXXX XXXXXX X XXXXXXXXXX XXX XXXXXX 7,000.00 XXXXXXXXXXXXXXXXXXX
XXXXXXXXX
(Negotiation with Government)
Occurrence questionable Complete - No Issues
190 2008-09 5130-H190 Consultants 1-Jul-08 XXXXXXXX XXXXXXXXXX XXX XXXXXXX 18,837.00 XXXXXXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
191 2008-09 5140-B010 Training & Advisory Services 21-Nov-08 XXXXXXXXX XXXXXX XXXXXXX 9,084.88 XXXXXXXXX XXXXXX XXXXXXXXXX XXXXXXX Occurrence questionable Complete - No Issues
192 2008-09 5240-H010 Fuel - Other Vehicles 14-Nov-08 XXXXXXX XXXXX XXXXXX 26,313.00 XXXXXXXXXXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
193 2008-09 5244-H900 Fuel - Heating 13-Feb-09 XXXXXXXXX XXXXX XXXXXX 341,519.53 Unknown No supporting documentation No supporting documentation
194 2008-09 5252-A010 Lease/rental - Heavy Equipment 12-Nov-08 XXXXXXXXXXXX XXXXX XXXXXX 6,380.45 XXXXXXXXXXXXXXXXXXXXXX No supporting documentation Incomplete documentation
195 2008-09 5254-B010 Lease/rental - Building 10-May-08 XXXXXX XXXXX XXXX XXX 19,520.00 XXXX XXXX XXX Occurrence questionable Occurrence questionable
196 2008-09 5254-D010 Lease/rental - Building 30-Oct-08 XXXXX XXX XXXXXXX XXXXXXXX XXXXXXX XXXX 37,800.00 XXXXX XXX XXXXXXX XXXXXXXX XXXXXXXX Occurrence questionable Complete - No Issues
197Footnote 2 2008-09 5262-F010 Purchases - Buildings 14-Apr-08 XXXXXXXXXX XXXXXXXX XXXXXXXXXXX 298,400.00 Unknown No supporting documentation Occurrence questionable
198Footnote 3 2008-09 5262-F010 Purchases - Buildings 16-Apr-08 XXXXXXXXXX XXXXXXXX XXXXXXXXXXX 604,000.00 Unknown No supporting documentation Occurrence questionable
199 2008-09 5262-F010 Purchases - Buildings 17-Sep-08 XXXXXX XXXXXXXXXXXX 139,676.50 XXXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
200 2008-09 5262-F010 Purchases - Buildings 24-Oct-08 XXXXXX XXXXXXXXXXXX 70,000.00 XXXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
201Footnote 4 2008-09 5262-F010 Purchases - Buildings 8-Dec-08 XXXXXX XXXXXXXXXXXX 133,225.42 Unknown No supporting documentation No supporting documentation
202Footnote 5 2008-09 5262-F010 Purchases - Buildings 24-Feb-09 XXXXXX XXXXXXXXXXXX 136,111.55 Unknown No supporting documentation No supporting documentation
203Footnote 6 2008-09 5264-F010 Purchases - Other 23-Oct-08 XXXXXXXXXXXX XXXXX XXXXXX XXX XX XXXXX 311,744.54 Unknown No supporting documentation No supporting documentation
204Footnote 7 2008-09 5264-F010 Purchases - Other 18-Nov-08 XXXXXXXXXXXX XXXXX XXXXXX XX XXXX XXXXXXX XXX 198,377.28 Unknown No supporting documentation No supporting documentation
205 2008-09 5270-H170 Repairs/maintenance - Other Eq 4-Mar-09 XXXXXX X X X XXXXXXXXXX 76,644.00 XXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
206 2008-09 5272-H010 Repairs/maintenance - Heavy Eq 11-Nov-08 XXXXXXX XXXXXXXXXX XXX -10,765.42 XXXXXXX XXXXXXXXXX Incomplete documentation Complete - No Issues
207 2008-09 5280-F010 Freight - Barge 23-Oct-08 XXXXXXXX
XXXXXXXXXXXXX XXXXXX XXXXXX
13,940.00 Unknown No supporting documentation No supporting documentation
208 2008-09 5410-A010 Financial services 10-Oct-08 XXXXXXX XXXXX 14,962.00 Unknown No supporting documentation Occurrence questionable
209 2008-09 5420-F010 Other Charges 3-Mar-09 XXXXXXXXXXX XXXXXXX XXXXXX 21,282.00 XXXXXXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
210 2008-09 5520-B010 Meeting Expenses 23-Sep-08 XXXXX XXXXXX XXXXXX 14,028.65 Unknown No supporting documentation Complete - No Issues
211 2008-09 5530-L010 Travel - Other 27-Oct-08 XXXXXX XXXXXXX XXXXXX 7,509.60 Unknown No supporting documentation No supporting documentation
212 2008-09 5550-A010 Write offs 31-Mar-09   162,400.00 Unknown No supporting documentation Complete - No Issues
213 2008-09 5550-A010 Write offs 31-Mar-09   10,000.00 Unknown No supporting documentation Complete - No Issues
214 2008-09 5550-A010 Write offs 31-Mar-09   8,000.00 Unknown No supporting documentation Complete - No Issues
215 2008-09 5550-A010 Write offs 31-Mar-09 31-Mar-09 128,000.00 N/A No supporting documentation Complete - No Issues
216 2008-09 5610-H010 Interest & Bank Charges 1-Apr-08 XXXXXXX XXXXXXXXXX XXXX 39,419.97 Unknown No supporting documentation No supporting documentation
217 2008-09 5650-A010 Donations 1-Dec-08 XXXX XXX XXXXXXX 2,500.00 XXXX XXX XXXXXXX Occurrence questionable Occurrence questionable
218 2008-09 5660-A010 Program Supplies 31-Oct-08 XXXXXXXXX XXXXXX 5,000.00 Unknown No supporting documentation No supporting documentation
219 2008-09 5660-F010 Program Supplies 9-Jun-08 XXXXXX XXXX XXXXXXXX 45,000.00 XXXXXXXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
220Footnote 8 2008-09 5660-F010 Program Supplies 11-Sep-08 XXXXXXXX XXXXXXXX 40,000.00 XXXXXXXX XXXXXXXXX XXXXXX XXXXXX X
XXXXXXXX XXXXXXX
Occurrence questionable 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 No supporting documentation
222 2007-08 5000-CF00 Amortization 31-Mar-08 RECORD CAPITAL EXPENDITURES, AMORT TO CAPITAL FUND 3,554,677.41 N/A Occurrence questionable Complete - No Issues
223 2007-08 5010-A010 Wages 7-Jul-07 372-Cheque Date 20070713 80.01 XXXXXXXXXXXX No supporting documentation Incomplete documentation
224 2007-08 5010-A010 Wages 7-Jul-07 372-Cheque Date 20070713 2,000.25 XXXXXXXXXXXX No supporting documentation Incomplete documentation
225 2007-08 5010-A010 Wages 7-Jul-07 372-Cheque Date 20070713 200.03 XXXXXXXXXXXX No supporting documentation Incomplete documentation
226 2007-08 5010-A010 Wages 29-Sep-07 674-Cheque Date 20071012 7,062.30 XXXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
227 2007-08 5010-A050 Wages 14-Apr-07 XXXXX XXXXXXXXXX 500.00 Unknown No supporting documentation No supporting documentation
228 2007-08 5010-A050 Wages 28-Apr-07 XXXXX XXXXXXXXXX 500.00 Unknown No supporting documentation No supporting documentation
229 2007-08 5110-B010 Legal Fees 19-Nov-07 XXXX X XXXXXX
XXXX XX X XXX XXXXXX
25,000.00 Unknown No supporting documentation No supporting documentation
230 2007-08 5130-A030 Consultants 31-Mar-08 XXXX XXXX X XXXXXXX XXXXXX 16,203.86 XXXXXXXXXXXXXX No supporting documentation Complete - No Issues
231 2007-08 5211-CF00 Proceeds of long-term debt 31-Mar-08 RECORD DEBT SERVICE ADJUSTMENTS 732,986.35 XXXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
232 2007-08 5220-A010 Insurance 30-Apr-07 XXX XXXXXXXX XX 12,991.28 Unknown No supporting documentation No supporting documentation
233 2007-08 5220-A010 Insurance 31-May-07 XXX XXXX XXXXXXXX XXX 12,991.28 Unknown No supporting documentation No supporting documentation
234 2007-08 5230-A010 Hydro 31-Mar-08 ADJUST RELATED PARTY CONTRA TO ACTUAL 39,766.46 XXXXX No supporting documentation Complete - No Issues
235 2007-08 5244-H900 Fuel - Heating 31-Mar-08 REALLOCATE XXXXXXXX INVOICES 601,620.00 XXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
236 2007-08 5250-H010 Lease/rental - Other Equipment 5-Mar-08 XXXXXXXXXX XXXXXXXXX XXXXXX 19,644.03 Unknown No supporting documentation No supporting documentation
237 2007-08 5252-H010 Lease/rental - Heavy Equipment 31-Mar-08 XXX XXXXXXXXX XXXXXX 25,647.50 XXXXXXXXXXXXX No supporting documentation No supporting documentation
238 2007-08 5254-B010 Lease/rental - Building 31-Mar-08 XXXXXXXX XXXXXX XXXXXX 6,200.00 XXXXXXXXXXXXXX No supporting documentation Occurrence questionable
239 2007-08 5264-F010 Purchases - Other 11-Feb-08 XXXXXX XXXXXXXXXX XXXXXXXX XXXXXXXXXXX 1,797,300.00 XXXXXXXXXXXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
240 2007-08 5264-H160 Purchases - Other Equipment 31-Mar-08 SET UP PURCHASE OF DUMP TRUCK 156,825.00 XXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXX
No supporting documentation Complete - No Issues
241 2007-08 5280-F015 Freight - Barge 9-Nov-07 XXXXXX XXXXXXXXX XXXXXXXXXXXXXX 24,456.00 Unknown No supporting documentation No supporting documentation
242 2007-08 5520-B010 Meeting Expenses 29-Mar-08 XXXXXXX XXXXXXX 1,086.00 XXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
243 2007-08 5530-B010 Travel - Other 31-Mar-08 XXXXXX XXXXXXX XXXXXX 8,331.75 Unknown No supporting documentation No supporting documentation
244 2007-08 5530-B010 Travel - Other 28-Mar-08 XXXXXX XXX XXXXXXX XXX. 21,583.80 XXXXXXXXXXX No supporting documentation Incomplete documentation
245 2007-08 5540-L010 Funeral Costs 1-Jun-07 Funeral Costs – XXXXX XXXXXX XXXXXXX XXX 4,176.40 Unknown No supporting documentation No supporting documentation
246 2007-08 5550-A010 Write offs 31-Mar-08 ADJUST THE DOUBTFUL ACCOUNT 605,000.00 N/A No supporting documentation Complete - No Issues
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 No supporting documentation
248 2007-08 5610-H010 Interest & Bank Charges 31-Mar-08 XXXXXXXX
XXXXXXXXXXXXXX XXXXXX
1,033.37 Unknown No supporting documentation No supporting documentation
249 2007-08 5620-A010 Office Supplies 3-Mar-08 XXXXXX XXXXXXX XXXXXXXX XXXXXXXXX 22,092.00 Unknown No supporting documentation No supporting documentation
250 2007-08 5660-A010 Program Supplies 3-Jan-08 XXXXXX XXXXXXXXXX XXX 31,298.40 Unknown No supporting documentation No supporting documentation
251 2007-08 5660-A010 Program Supplies 29-Feb-08 XXXXX XXXXX XXXXXXXXX XXX XXXXXXXX XXXXXX 6,238.65 XXXXXXXXXXXXXXXXXXXXX No supporting documentation Complete - No Issues
252 2007-08 5660-A010 Program Supplies 31-Mar-08 ADJSUT SUBCONTRACT SERVICES 45,000.00 Unknown No supporting documentation No supporting documentation
253Footnote 9 2007-08 5660-F010 Program Supplies 28-Nov-07 XXXXXX XXXXX XXXXX XXXX
XXXXXX
82,794.39 Unknown No supporting documentation No supporting documentation
254Footnote 10 2007-08 5660-F010 Program Supplies 25-Mar-08 XXXXXXXXXX XXXXXXXX XXXXXXXXXXX 136,000.00 Unknown No supporting documentation No supporting documentation
255Footnote 11 2007-08 5660-F010 Program Supplies 11-Mar-08 XXXXXX XXXXX XXXXX XXXX XXXXXX 110,743.57 XXXXXXXXXXXXXXXX
XXXXXXXXXXXXX
No supporting documentation Complete - No Issues
256Footnote 12 2007-08 5660-F015 Program Supplies 27-Sep-07 XXXXXXX XXXXXX XXXXXXX XXX XXXXXX 50,000.00 Unknown No supporting documentation 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 various Incomplete documentation Complete - No Issues
258 2007-08 6068-B010 XXXXXXXXX 25-Sep-07 XXXXXXX XXXXXX XXXXXX 2,500.00 Unknown No supporting documentation No supporting documentation
259 2007-08 7010-Q350 Subcontracts for service deliv 30-May-07 TRANSFER XXXX XXXX XXX XX 395,000.00 XXX No supporting documentation Complete - No Issues
260 2007-08 7020-L030 Pmts for the benefit of indivi 1-Jun-07 XX Summary 323,022.92 XXXX No supporting documentation Complete - No Issues
261 2007-08 7020-L030 # 1-Jul-07 XX Summary 315,954.47 XXXX No supporting documentation Complete - No Issues
262 2007-08 7020-L030 Pmts for the benefit of indivi 1-Aug-07 XX Summary 346,685.13 XXXX No supporting documentation Complete - No Issues
263 2007-08 7020-L030 Pmts for the benefit of indivi 1-Sep-07 XX Summary 300,179.49 XXXX No supporting documentation Complete - No Issues
264 2007-08 7040-H120 Appropriations 31-Mar-08 RECORD APPROPRIATION AND TRANSFER AMONG VARIOUS PROG 1,360,343.00 Various No supporting documentation Complete - No Issues
265 2007-08 720-902 XXXXXXXXXXXXX 31-Mar-08 To record XXX expenses paid on behalf of XXXXX by XXX 2,307,946.77 Various Incomplete documentation Complete - No Issues
266 2007-08 720-902 XXXXXXXXXXXXX 31-Mar-08 To record XXX expenses paid on behalf of XXXX by XXX 182,838.31 Various Incomplete documentation Complete - No Issues
267 2007-08 609-800 Water/ Sewer/ Sanitation 31-Mar-08 TO ACCRUE 2008 WATER CHARGE AND TO RECORD ADD. PAYABLES 50,310.00 Attawapiskat First Nation No supporting documentation Complete - No Issues
268 2007-08 609-800 Water/ Sewer/ Sanitation 31-Mar-07 XXXXXXXXXXXX XXXXX XXXX 50,310.00 Unknown No supporting documentation No supporting documentation
269 2007-08 604-800 Building Repairs 31-Mar-08 ADJ FOR INVOICES FROM XXXX XXXXXXXX 22,689.61 Attawapiskat First Nation
XXXXXXXXXXXXXXXXXX
No supporting documentation Complete - No Issues
270 2007-08 603-800 Janitorial Supplies 22-Sep-07 XXXXXXXX XXXXXXXXXXX 20,777.72 Unknown No supporting documentation 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 Attawapiskat First Nation
XXXXXXXXXXXXXXXXXX
No supporting documentation Complete - No Issues
272 2007-08 5130-A010 Consultants 14-Jul-07 XXXXXX XXXXX XXXX
XXXXXX
3,153.60 XXXXXXXXXXXX Complete - No Issues Complete - No Issues
273 2007-08 5130-A010 Consultants 27-Aug-07 XXXXXX XXXXX XXXX
XXXXXX
1,401.60 XXXXXXXXXXXX Complete - No Issues Complete - No Issues
274 2007-08 5130-A010 Consultants 27-Aug-07 XXXXXX XXXXX XXXX
XXXXXX
4,180.30 XXXXXXXXXXXX Complete - No Issues Complete - No Issues
275 2007-08 5244-H900 Fuel - Heating 30-Aug-07 XXXXXXXXX XXXXX XXXXXX 39,433.59 XXXXXXXXXXXXXXX Complete - No Issues Complete - No Issues
276 2007-08 5244-H900 Fuel - Heating 10-Sep-07 XXXXXXXXX XXXXX XXXXXX 32,563.58 XXXXXXXXXXXXXXX Complete - No Issues Complete - No Issues
277 2007-08 5244-H900 Fuel - Heating 6-Feb-08 XXXXXXXXX XXXXX 128,412.06 XXXXXXXXXXXXXXX Complete - No Issues Complete - No Issues
278 2007-08 710-900 Furniture teacherages 8-Aug-07 XXX XXXXX 10,245.00 XXXXXXXXX Complete - No Issues Complete - No Issues
279 2007-08 605-800 Equipment Repairs 30-Jul-07 X X XXXXXXXX X XXXXXXX 7,140.00 XXXXXXXXXXXXXXXXXXXXXX Complete - No Issues Complete - No Issues
280 2007-08 580-750 XXXXXXXXXXXXX 12-Oct-07 FUNDRAISING X XX XXXXXXX XXXXXX 22,532.00 XXXXXXXXXXXXXXXXXXX Complete - No Issues Complete - No Issues
281 2006-07 5010 A030 Wages 31-Mar-07 XXXXXXXX XXXXXX XXXXXXXX 1,413.75 Unknown No supporting documentation No supporting documentation
282 2006-07 5010 A070 Salaries 29-Apr-06 XXXXXX XXXXXXXXX 1,050.00 Unknown No supporting documentation No supporting documentation
283 2006-07 5010 B010 Wages 13-May-06 XXXX XXXXXXXXX 1,923.00 Unknown No supporting documentation No supporting documentation
284 2006-07 5010 D010 Wages 6-Jan-07 XXXXXXX XXXXXXXXX 1,715.00 Unknown No supporting documentation No supporting documentation
285 2006-07 5010 J120 Wages 3-Feb-07 XXXXXXX XXXX 2,115.00 Unknown No supporting documentation No supporting documentation
286 2006-07 5010 Q120 Wages 3-Mar-07 XXXXXX XXXXXXX 1,204.00 Unknown No supporting documentation No supporting documentation
287 2006-07 5020 B340 Contract Employment 30-Mar-07 237- 240- 8 6,150.00 XXXXXXXXXXXXXXX Occurrence questionable Complete - No Issues
288 2006-07 5020 B340 Contract Employment 30-Mar-07 237- 240- 9 5,800.00 XXXXXXXXXXXXXXX Occurrence questionable Complete - No Issues
289 2006-07 5020 M030 Contract Employment 18-Jul-06 38- 44- 28 9,664.67 XXXXXXXXXXXXXXXXX Occurrence questionable Incomplete Documentation
290 2006-07 5020 M030 Contract Employment 29-Aug-06 98- 98- 2 9,375.03 XXXXXXXXXXXXXXXXX Occurrence questionable Incomplete Documentation
291 2006-07 5025 Q010 Severance Pay 2-Oct-06 121- 121- 1 40,000.00 XXXXXXXXXXXXXXXXX Occurrence questionable Occurrence questionable
292 2006-07 9999 A010 Suspense 31-Mar-06 XXXXXXX XXXXXX XXX XXX 50,000.00 Unknown No supporting documentation No supporting documentation
293 2006-07 7020 L030 Pmts for the benefit of indivi Special Posting(s) - Previous Year 31-Mar-07 Record XXX transactions 3,634,128.04 Unknown No supporting documentation Complete - No Issues
294 2006-07 7010 S050 Subcontracts for Service Deliv 30-Mar-07 Pmt to XXX 1,750,000.00 Various Incomplete documentation Complete - No Issues
295 2006-07 7010 J010 Subcontracts for service deliv 7-Feb-07 XXX FEB07 INAC TRANSFER 65,000.00 Unknown No supporting documentation No supporting documentation
296 2006-07 6160 L010 XXXXXXXX
XXXXXXXX
1-Apr-06 38- 44- 16 1,127.78 XXXXXXXXXXXXXXXXXXX Occurrence questionable Occurrence questionable
297 2006-07 6160 L010 XXXXXXXX
XXXXXXXX
10-May-06 14- 20- 28 1,127.78 XXXXXXXXXXXXXXXXXXX Occurrence questionable Occurrence questionable
298 2006-07 6068 J120 XXXXXXXXXXX 31-Oct-06 Unrecorded October charges 756.00 Unknown No supporting documentation No supporting documentation
299 2006-07 5670 F010 Miscellaneous 7-Nov-06 TO CLEAR XXXXXX A/R 6,402.38 Unknown No supporting documentation No supporting documentation
300 2006-07 5660 Y077 Program Supplies 30-Mar-07 47- 47- 1 13,308.16 Unknown No supporting documentation No supporting documentation
301 2006-07 5660 Y036 Program Supplies 30-Mar-07 XXXXXXXXXX 39,160.75 Unknown No supporting documentation No supporting documentation
302 2006-07 5660 Y026 Program Supplies 30-Mar-07 XXXXXXXXX 44,862.99 Attawapiskat First Nation Housing Projects No supporting documentation No supporting documentation
303 2006-07 5660 S050 Program Supplies 6-Dec-06 83- 90- 77 365,000.00 Unknown No supporting documentation No supporting documentation
304 2006-07 5660 H175 Program Supplies 30-Mar-07 138- 147- 14 24,395.60 XXXXXXXXXXXXXX No supporting documentation Incomplete documentation
305 2006-07 5660 H175 Program Supplies 30-Mar-07 138- 147- 17 48,662.52 Unknown No supporting documentation No supporting documentation
306 2006-07 5660 B090 Program Supplies 30-May-06 XXXXXXXXXXXXXXXXXXXXXX 83,000.00 XXXXXXXXXXXXXXXX Occurrence questionable Occurrence questionable
307 2006-07 5620 A010 Office Supplies 30-Mar-07 238- 241- 1 3,538.24 XXXXXXXXXXXXXXXXX No supporting documentation No supporting documentation
308 2006-07 5610 Q010 Interest & Bank Charges 30-Mar-07 146- 155- 2 24,200.21 XXXXXXXXXXXXX No supporting documentation Incomplete documentation
309 2006-07 5530 A060 Travel - Other 27-Jun-06 56- 57- 2 11,109.63 XXXXXXXXXXXXXXXXX Occurrence questionable Occurrence questionable
310 2006-07 5510 H910 Non staff travel 12-Jan-07 172- 176- 8 5,090.00 XXXXXXXXXXXXX Occurrence questionable Occurrence questionable
311 2006-07 5420 R110 Other Charges 31-Mar-07 Record Fin & Admin charges 24,030.00 Unknown No supporting documentation No supporting documentation
312 2006-07 5410 D010 Financial services 31-Mar-07 Accrue Fin Serv XXXX 12,731.00 Unknown No supporting documentation No supporting documentation
313 2006-07 5410 D010 Financial services 31-Mar-07 Record Fin & Admin charges 12,527.65 Unknown No supporting documentation No supporting documentation
314 2006-07 5280 R070 Freight - Barge 23-Nov-06 75- 82- 35 5,820.80 Unknown No supporting documentation No supporting documentation
315 2006-07 5276 A030 Repairs/maintenance - Computer 30-Sep-06 XXXXXXXX 15,000.00 XXXXXXXXXXXXXXXXXXX No supporting documentation Incomplete documentation
316 2006-07 5274 R040 Repairs/maintenance - Building 7-Nov-06 TO CLEAR XXXXXX A/R 86,630.47 Unknown No supporting documentation No supporting documentation
317 2006-07 5274 Q153 Repairs/maintenance - Building 7-Nov-06 TO CLEAR XXXXXX A/R 92,999.57 Unknown No supporting documentation No supporting documentation
318 2006-07 5264 R086 Purchases - Other 17-Feb-07 101- 106- 97 113,076.00 Unknown No supporting documentation No supporting documentation
319 2006-07 5252 Q150 Lease/rental - Heavy Equipment 28-Feb-07 XXXXXXXXXXXX 523,248.89 Unknown No supporting documentation No supporting documentation
320 2006-07 5252 Q150 Lease/rental - Heavy Equipment 30-Jan-07 106- 115- 1 344,294.65 XXXXXXXXXXXXXXXXXXXX No supporting documentation No supporting documentation
321 2006-07 5244 Q900 Fuel - Heating 14-Feb-07 101- 106- 30 525,000.00 Unknown No supporting documentation Incomplete Documentation
322 2006-07 5244 A010 Fuel - Heating 28-Sep-06 54- 61- 6 525,000.00 XXXXXXXXXXXXXXX No supporting documentation Incomplete documentation
323 2006-07 5220 A010 Insurance 31-Dec-06 XXXXXXXXX 12,991.28 XXXXXXXXXX No supporting documentation Incomplete documentation
324 2006-07 5210 H129 Mortgage Payments 30-Mar-07 XXXXXXX 151,091.40 XXX No supporting documentation Complete - No Issues
325 2006-07 445-700 Administration Travel 19-Dec-06 XXXXXXXXXXXXXX 1,054.00 Unknown No supporting documentation No supporting documentation
326 2006-07 511-500 Student room, board & travel 7-Jun-06 XXXXXXXXXXXXX 3,630.00 XXXXXXXXXXXXX No supporting documentation Occurrence questionable
327 2006-07 720-900 New School 31-Mar-07 Capitalize new school expenses (legal and consulting) 108,340.25 Various No supporting documentation Complete - No Issues
328 2006-07 726-900 Oil Cleanup - Teacherage 3-May-06 XXXXXXXXXXXXXXXXXXXXX
XXX
60,000.00 XXXXXXXXXXXXXXXX
XXXXXXXXXXXX
Occurrence questionable Occurrence questionable
329 2006-07 614-400 Community Education 31-Mar-07 Reallocate XXXXXX funding per discussion with XXXXXX 37,667.50 Unknown No supporting documentation No supporting documentation
330 2006-07 5020 B110 Contract Employment 5-Jun-06 40- 41- 2 8,400.00 XXXXXXXXXXXXX Complete - No Issues Complete - No Issues
331 2006-07 7010 J010 Subcontracts for service deliv 16-Mar-07 130- 139- 2 20,709.77 XXXXXXXXXXXXXXX Complete - No Issues Complete - No Issues
332 2006-07 5660 R090 Program Supplies 13-Sep-06 54- 61- 38 36,036.00 XXXXXXXXXXXXXXXXXX Complete - No Issues Complete - No Issues
333 2006-07 5660 Q100 Program Supplies 15-Apr-06 31- 37- 49 36,036.00 XXXXXXXXXXX Complete - No Issues Complete - No Issues
334 2006-07 5284 H175 Freight - Air 22-Jan-07 91- 98- 2 14,283.30 XXXXXXXX Complete - No Issues Complete - No Issues
335 2006-07 5264 Q170 Purchases - Other 23-Feb-07 118- 127- 1 22,861.80 XXXXXXXXXXXXXXX
XXXXX
Complete - No Issues Complete - No Issues
336 2006-07 5254 M040 Lease/rental - Building 5-May-06 16- 17- 5 3,000.00 XXXXXXXXXXX Complete - No Issues Complete - No Issues
337 2006-07 5254 M040 Lease/rental - Building 1-Jun-06 38- 39- 1 3,000.00 XXXXXXXXXXX Complete - No Issues Complete - No Issues
338 2006-07 414-800 Maintenance Salary 23-Sep-06 XXXXXXXXXXXX 1,224.08 XXXXXXXXXXXXXXXXX
XXXXXXXXXX
Complete - No Issues Complete - No Issues
339 2006-07 416-800 Casual Labour 11-Aug-06 XXXXXXXXXXXXXXX 1,048.32 XXXXXXXXXXXX
XXXXXXXXXXXXXX
XXXXX
Complete - No Issues Complete - No Issues
340 2006-07 5040 J010 Honorarium 23-Feb-07 116- 125- 4 1,200.00 XXXXXXXXXXXXXXX Incomplete documentation Incomplete documentation
341 2005-06 5010 B110 Wages 2-Apr-05 XXXXXXXXXXXXXX 1,105.96 Unknown No supporting documentation No supporting documentation
342 2005-06 5010 B110 Wages 16-Apr-05 XXXXXXXXXXXXXX 1,157.40 Unknown No supporting documentation No supporting documentation
343 2005-06 5010 B110 Wages 30-Apr-05 XXXXXXXXXXXXXX 1,195.98 Unknown No supporting documentation No supporting documentation
344 2005-06 5020 J120 Contract Employment 2-Dec-05 120- 126- 3 2,692.20 Unknown No supporting documentation No supporting documentation
345 2005-06 5020 J120 Contract Employment 19-Dec-05 131- 136- 1 2,692.20 Unknown No supporting documentation No supporting documentation
346 2005-06 5035 F010 Hydro Inspections/Hookups 1-Apr-05 18- 28- 47 3,286.13 Unknown No supporting documentation No supporting documentation
347 2005-06 5095 D010 Benefits Charge 31-Mar-06 Record benefits charge @ YE 10,939.83 Unknown No supporting documentation No supporting documentation
348 2005-06 5110 B010 Legal Fees 24-Feb-06 57- 73- 5 4,394.40 Unknown No supporting documentation No supporting documentation
349 2005-06 5130 A060 Consultants 20-Jul-05 54- 55- 5 7,000.00 XXXXXXXXXXXXX Occurrence questionable Occurrence questionable
350 2005-06 5130 B010 Consultants 31-Mar-06 RECORD CURRENT YEAR ADD A/P 26,570.70 XXXXXXXXXXXXXXXXXXXX No supporting documentation Incomplete documentation
351 2005-06 5130 B160 Consultants 31-Mar-06 24- 29- 2 149,350.00 Unknown No supporting documentation No supporting documentation
352 2005-06 5130 S050 Consultants 31-Mar-06 RECORD SUBDIVISION TRANSACTION 352,313.98 N/A No supporting documentation Complete - No Issues
353 2005-06 5210 H129 Mortgage Payments 1-Jul-05 Jul 1 - XXX 13,104.66 XXXXXXXXXXXXXX No supporting documentation Incomplete documentation
354 2005-06 5210 H139 Mortgage Payments 30-Jan-06 XXXXXXXX 4,424.02 Unknown No supporting documentation No supporting documentation
355 2005-06 5220 A010 Insurance 30-Aug-05 XXXXXXXXXXXXXXXXXX 33,165.00 XXXXXXXXXXXXX
XXXXXXXXXXXXXXXX
XXXXXXX
No supporting documentation Occurrence questionable
356 2005-06 5220 H129 Insurance 31-Mar-06 REALLOCATE HOUSE INSURNCE PREM 13,900.00 Unknown No supporting documentation No supporting documentation
357 2005-06 5230 Q010 Hydro 31-Mar-06 Distriibute balance of acct 24,746.71 Unknown No supporting documentation 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 No supporting documentation
359 2005-06 5240 Q010 Fuel - Other Vehicles 31-Aug-05 21- 31- 1 960.00 Unknown No supporting documentation 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 No supporting documentation
361 2005-06 5250 R090 Lease/rental - Other Equipment 28-Apr-05 238- 243- 1 20,700.00 XXXXXXXXXXXXXXX Occurrence questionable Incomplete documentation
362 2005-06 5252 Q010 Repairs/maintenance Heavy Equi 10-Feb-06 56- 70- 15 13,975.88 XXXXXXXXXXXXXXXX No supporting documentation Incomplete documentation
363 2005-06 5270 B080 Repairs/Maintenance - Other Re 27-Feb-06 51- 47- 3 6,059.50 Unknown No supporting documentation No supporting documentation
364 2005-06 5280 Q010 Freight - Barge 3-May-05 21- 31- 18 14,654.72 XXXXXXXXXXXXXXXX
XXXXXXXXXXXX
No supporting documentation Incomplete documentation
365 2005-06 5280 S030 Freight - Barge 31-Mar-06 Adj XXXXXXXXX DO NOT POST 104,368.38 XXXXXXXXXXXXXXXX
XXXXXXXXXXXX
No supporting documentation Complete - No Issues
366 2005-06 5284 F010 Freight - Air 31-Mar-06 67- 85- 13 1,269.75 XXXXXXXXXXX No supporting documentation Incomplete documentation
367 2005-06 5410 A010 Financial services 31-Mar-06 Record Financial Services 57,760.37 Unknown No supporting documentation No supporting documentation
368 2005-06 5410 G010 Financial services 31-Mar-06 Adjust charges G010 16,929.00 Unknown No supporting documentation No supporting documentation
369 2005-06 5410 L040 Financial services 31-Mar-06 Record Financial Services 10,747.92 Unknown No supporting documentation No supporting documentation
370 2005-06 5420 Q010 Other Charges 31-Mar-06 Record Administration Charges 82,845.82 Unknown No supporting documentation No supporting documentation
371 2005-06 5530 B010 Travel - Other 30-Nov-05 46- 61- 28 19,626.00 XXXXXXXXXXXXXXXXXXX No supporting documentation Incomplete documentation
372 2005-06 5550 A010 Write offs 21-Nov-05 BALANCE OF XXXXXXXXXXXX
XXXXXXX
1,816.84 Unknown No supporting documentation 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 No supporting documentation
374 2005-06 5660 B090 Program Supplies 3-Mar-06 51- 47- 10 26,000.00 XXXXXXXXXXX Occurrence questionable Complete - No Issues
375 2005-06 5660 H910 Program Supplies 30-Jun-05 XXXXXXXXXXXXXXX 100,000.00 Unknown No supporting documentation 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 No supporting documentation
377 2005-06 7010 J060 Subcontracts for service deliv 30-May-05 XXXXXXXXXXXXXX 59,600.00 Unknown No supporting documentation No supporting documentation
378 2005-06 6063 Q010 XXXXXXX 10-Feb-06 54- 68- 7 3,276.36 Unknown No supporting documentation No supporting documentation
379 2005-06 5660 F010 Program Supplies 31-Oct-05 XXXXXXXXXXXXXXXXXXX 50,000.00 XXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXX
Occurrence questionable Incomplete documentation
380 2005-06 5610 F010 Interest & Bank Charges 12-Sep-05 22- 32- 15 11,052.88 XXXXXXXXXXXXXXXXXX Occurrence questionable Complete - No Issues
381 2005-06 5550 R070 Write offs 31-Mar-06 RPC2 4 232,000.00 N/A No supporting documentation Complete - No Issues
382 2005-06 5540 L010 Funeral Costs 7-Jul-05 46- 46- 1 6,870.50 XXXXXXXXXXXXXX Occurrence questionable Occurrence questionable
383 2005-06 5130 Q010 Consultants 31-Mar-06 66- 84- 2 5,000.00 Unknown No supporting documentation No supporting documentation
384 2005-06 5010 Q150 Wages 18-Mar-06 XXXXXXXXXXXXXXX 1,645.80 Unknown No supporting documentation No supporting documentation
385 2005-06 827-900 Temporary School Contingency 31-Mar-06 CAPITALIZE XXXX FACILITIES FUNDING 375,141.40 N/A No supporting documentation Complete - No Issues
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 No supporting documentation
387 2005-06 710-900 Furniture teacherages 1-Sep-05 XXXXXXXXXXXXXXXXXXXX 44,493.36 Unknown No supporting documentation No supporting documentation
388 2005-06 605-800 Equipment Repairs 31-Mar-06 RECORD ADDITIONAL PAYABLES 25,807.00 XXXXXXXXXXXXXXXX No supporting documentation Incomplete documentation
389 2005-06 530-400 Tuition 11-Jul-05 XXXXXXXXXXXXXXXXXXXXXX 4,548.48 Unknown No supporting documentation No supporting documentation
390 2005-06 510-400 Seasonal Travel 21-Jun-05 XXXXXXXXXXXXXXXXXXX 2,140.00 Unknown No supporting documentation No supporting documentation
391 2005-06 479-700 Bookkeeping fees 31-May-05 XXXXXXXXXXXXXXXXXXX 10,385.00 XXXXXXXXXXXXXXXXXXXX No supporting documentation Incomplete documentation
392 2005-06 470-700 Consulting 27-Sep-05 XXXXXXXXXXXXXXXXXXXXXX 23,290.91 Unknown No supporting documentation No supporting documentation
393 2005-06 451-700 Travel - XXXXX 1-Feb-06 XXXXXXXXXXXXXXXXXXXX 19,626.00 Unknown No supporting documentation No supporting documentation
394 2005-06 5110 J120 Legal Fees 4-Apr-05 73- 98- 45 44,067.50 XXXXXXXXXXXXXXXX Complete - No Issues Complete - No Issues
395 2005-06 5110 J120 Legal Fees 23-Jun-05 10- 14- 10 80,811.86 XXXXXXXXXXXXXXXX Complete - No Issues Complete - No Issues
396 2005-06 5130 A060 Consultants 28-Jun-05 57- 35- 5 11,550.00 XXXXXXXXXXXXX Complete - No Issues Complete - No Issues
397 2005-06 5130 A060 Consultants 8-Aug-05 64- 65- 3 7,350.00 XXXXXXXXXXXXX Complete - No Issues Complete - No Issues
398 2005-06 5240 R040 Fuel - Other Vehicles 11-May-05 1- 1- 40 4,394.61 XXXXXXXXXXXXXXXX Complete - No Issues Complete - No Issues
399 2005-06 5230 R070 Hydro 1-Sep-05 18- 28- 59 4,560.15 XXXXXXXXXXXXXX
XXXXXXXXX
Complete - No Issues Complete - No Issues
400 2005-06 605-800 Equipment Repairs 7-Feb-06 XXXXXXXXXXXXXXXXXXXXXX 89,449.29 XXXXXXXXXXXXXXXX Complete - No Issues Complete - No Issues
 
 
 
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