ARCHIVED - Year-end Financial Reporting Handbook

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Date: February 2010

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Table of Contents



1.0 Introduction

This handbook replaces the Year-end Reporting Handbook for First Nations, Tribal Councils and First Nation Political Organizations dated February 2009. It provides direction to Indian and Northern Affairs Canada (INAC) funding recipients that are First Nations, Tribal Councils or First Nation Political Organizations and their Agencies regarding their annual financial reporting requirements. Reporting to community members and Canadians on the use of public funds remains an essential element of the management control framework for transfer payments. INAC receives and reviews financial information in conjunction with non-financial information and undertakes compliance activities in order to: determine whether funds have been expended for the purposes intended; ensure terms and conditions of funding agreements have been met; and ensure that the recipient's financial situation is sufficiently stable in order to assure continued delivery of funded services.

In the case of Recipients other than First Nations, Tribal Councils or First Nation Political Organizations, this handbook should not be used as the specific reporting requirements for this Recipient type are found in Appendix A of the Recipient's Funding Agreement.

This handbook must be read in conjunction with the Recipient's funding agreement. Terms and conditions of the funding agreement specify that the Recipient must submit consolidated audited financial statements prepared in accordance with this handbook to INAC and make it available to members of the organization as appropriate. Recipients' annual financial reporting of INAC funding shall be prepared in accordance with generally accepted accounting principles (GAAP). The financial statements shall be audited and shall consolidate the activities of the entire reporting entity as defined in GAAP.

The Public Sector Accounting Board decided to eliminate the local government standards.  As a result, there is now only one common reporting model for local, provincial, territorial and federal governments (Common Government Reporting Model). The change, effective for fiscal years beginning on or after January 1, 2009, applies to First Nations with fiscal years beginning April 1, 2009. The Year-End Financial Reporting Handbook does not detail public sector GAAP requirements. It only details specific annual financial reporting requirements for purposes of accountability for Federal Transfer Payments. It should be noted that this handbook is updated to reflect the 2009 changes to CICA recommendations. The Recipient is responsible for ensuring that all annual financial reporting requirements are met. It is therefore recommended that Recipients provide the Year End Financial Reporting Handbook to their auditors and to any Agencies to which they have transferred any Transfer Payments in order to assist them in understanding the Recipient's and their funded Agencies' annual financial reporting requirements.

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2.0 Scope of Handbook

This handbook applies to First Nations, Tribal Councils and First Nation Political Organizations that are funded through an INAC funding agreement. It also applies to the Agencies that have received funding from these Recipients.

Recipients other than First Nations, Tribal Councils or First Nation Political Organizations, should not use this handbook as the specific reporting requirements for this Recipient type are found in the Recipient's Funding Agreement.

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3.0 References

Financial Administration Act of Canada

Indian Act

Indian Bands Revenue Money Regulations

Indian Oil and Gas Act

Canadian Institute of Chartered Accountants (CICA) Handbooks

Treasury Board of Canada Secretariat Policy on Transfer Payments

Funding Agreement between the Recipient and its Agency

Funding Agreement between the Recipient and INAC

INAC Manual for the Administration of Band Moneys

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4.0 Definitions

For purposes of this handbook:

"Agency" means an authority, board, committee or other entity authorized to act on behalf of the Council where the Council is a First Nation OR an authority, board, committee, Member First Nation or other entity authorized to act on behalf of the Council where the Council is a Tribal Council.

"First Nation" means a "band" within the meaning of the Indian Act.

"First Nation Political Organization" means an organization established by a number of First Nations with common interests who voluntarily join together in view of carrying on political type activities.  These organizations are typically led by the Chiefs of the Member First Nations and/or by individuals chosen by the Member First Nations to represent their community in the organization.

"Recipient" means an entity that has received Transfer Payments under the terms and conditions of an INAC funding agreement.

"Transfer Payments" means payments made from budgetary appropriations for which no goods or services are received by the Crown.

"Tribal Council" means an organization established by a number of First Nations with common interests who voluntarily join together to provide advisory and/or program services to Member First Nations.
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5.0  General Annual Financial Reporting Requirements

5.1 Annual Financial Statements - Recipients

The Recipient shall provide INAC with consolidated financial statements in accordance with GAAP. They shall be audited in accordance with generally accepted auditing standards.

5.2 Annual Financial Statements - Agencies

In certain instances INAC may provide Transfer Payments to a Recipient that in turn further distributes payments to an Agency for the delivery of programs and services funded under the terms and conditions of a Funding Agreement. Where the Recipient has transferred funding to an Agency, the Recipient remains accountable to INAC for the performance of its obligations as set out in the Funding Agreement. Therefore, where the Recipient has transferred funding to an Agency, the Agency shall provide its financial statements to the Recipient. Also, upon written request from INAC to the Recipient, a copy of the Agency's financial statements shall be made available to INAC.

For the purposes of accounting for Transfer Payments, Agencies shall prepare their financial statements in accordance with the requirements set out in this handbook.

5.3   Generally Accepted Accounting Principles - First Nations

The Public Sector Accounting Board, the organization that sets accounting standards in Canada for governments, decided to eliminate the local government standards so that there is only one common reporting model for local, provincial, territorial and federal governments. As a result, the PSA Handbook contains new accounting standards that apply to all levels of government, including local governments, effective for all fiscal years beginning on or after January 1, 2009. INAC's fiscal year begins April 1, meaning the new standards are applied to First Nations with fiscal years beginning on or after April 1, 2009.

First Nations are, and should be, considered governments from an accounting perspective. The CICA Public Sector Accounting Handbook (PSA Handbook) applies to all forms of government in Canada.

The CICA Financial Reporting by First Nations Study Group discussed, researched and consulted on the appropriate GAAP for First Nations. The Financial Reporting by First Nations Report has been published. This report recommends that First Nations adopt full accrual accounting and the Common Government Reporting Model as prescribed by the Public Sector Accounting Board.

5.4   Generally Accepted Accounting Principles - Tribal Councils and First Nation Political Organizations

Tribal Councils and First Nation Political Organizations must adhere to the PSA Handbook accounting recommendations of the Common Government Reporting Model unless GAAP definitions and recommendations deem them to be more profit-oriented enterprises or not-for-profit organizations. If the recipient is deemed to be a profit-oriented enterprise or a not-for profit organization, the new standards do not apply and the Recipient should follow the relevant recommendations found in the CICA Handbook. It is the Recipients' responsibility with the help of its auditor to determine what recommendations are relevant to their organization.

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6.0  Indian and Northern Affairs Canada Annual Financial Reporting Requirements for Recipients

6.1   Program / Service/ Project Revenues and Expenditures Schedules (see Annex A for examples)

In addition to the consolidated financial statements required by GAAP, INAC requires that Recipients prepare separate schedules of revenues and expenditures for programs, services and projects specified in the funding agreement.

At minimum, the Program/Service/Project Revenue and Expenditure Schedules shall:

Although Program/Service/ Project and Revenue and Expenditure Schedules need not be individually audited, the overall balances must be audited as part of the auditor's attestation to the summary/consolidated financial statements.

6.2 Capital Project Schedule (Annex A, Example 4)

INAC requires that Recipients prepare a separate schedule of capital funding received and costs incurred specified in the funding agreement.

At minimum, the Capital Project Schedule shall:

Although the Capital Project Schedule need not be individually audited, the overall balances must be audited as part of the auditor's attestation on the summary/consolidated financial statements.

6.3 Funds Held in Trust

There are two categories of Funds Held In Trust (FHIT) - those held by INAC in the Government of Canada's Consolidated Revenue Fund (CRF) and those held in private trusts outside of the CRF. These two types of trusts should be disclosed separately in the recipient's financial statements. Payroll deductions and employer's share for employee benefits should be held in private trusts and be disclosed separately in the recipient's financial statements.

FHIT withdrawn from the CRF in accordance with sections 64, 66 and 69 of the Indian Act must be accounted for and reported on in the financial statements. A "Statement of Receipt and Expenditure of Indian Moneys - Capital Trust Moneys" (see Annex B) or a "Statement of Receipt and Expenditure of Indian Moneys - Revenue Trust Moneys" (see Annex C) must be completed. These statements are to be audited by the auditor and form part of the audited financial statements to be submitted to INAC. This requirement is based on the Indian Act and on the Indian Bands Revenue Money Regulations.

FHIT withdrawn from the CRF can only be withdrawn based on the Indian Act and the Indian Bands Revenue Moneys Regulations by way of a Band Council Resolution (BCR). First Nations submit BCRs to INAC requesting the release of their Band Capital and Revenue Trust funds. These funds are to be expended for the purposes outlined in the BCR. The BCR should be used as the source document to ensure the expenditures reported in Annexes B and C have been expended for the purposes intended and in the appropriate service or program area. Where First Nation Trust Funds have been released to a First Nation, the level of detail contained in the audited financial statements must be sufficient to enable departmental officials to confirm that these moneys were used for the purpose for which they were authorized. Therefore, withdrawals from Trust funds must be separately identified as being a source of revenue within the particular program or service schedule (see Annex A). It should be noted that INAC provides recipients with a monthly statement of accounts detailing the transactions of their FHIT in the CRF.

These schedules (Annexes B and C) must be audited by the auditor and where applicable, form part of the audited financial statements to be submitted to INAC.

6.4 Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration (Annexes D - E - F)

6.4.1 Requirement for Schedules of Salaries, Honoraria, Travel and Other Remuneration

The recipient must disclose to members of the organisation and to INAC compensation earned or accrued by elected or appointed officials and by unelected senior officials. At a minimum, the schedules must include the information described below in the Elected or Appointed Officials (Annex D) and Unelected Senior Officials (Annexes E - F) sections.

6.4.2 Elected or Appointed Officials (Annex D)

A "Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration" must be prepared in accordance with Annex D.

The amounts to be disclosed must be from all sources within the recipient's financial reporting entity including amounts from, but not limited to, economic development and other types of business corporations. The amounts included in this schedule must have been paid on behalf of, earned or accrued by elected or appointed officials and could include amounts such as travel expenses, debt write-offs, salaries and benefits from other employment in the reporting entity, and dividends or other such amounts received from businesses included in the recipient's reporting entity.

For the purposes of this section, the elected or appointed officials are:

6.4.3 Unelected Senior Officials (Annexes E - F)

A "Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration", must be prepared in accordance with either Annex E or Annex F.

NOTE: Those annexes shall NOT include information on elected or appointed officials as required in 6.4.2 above.

Option 1 - Annex E
The schedule in Annex E must disclose salary, honoraria, travel and other remuneration that have been earned or accrued by the Recipient's unelected officials such as Executive Directors, Band Managers, Senior Program Directors and Managers by virtue of the position held.

Option 2 - Annex F
This option may only be used when approved salary ranges are in place. The schedule in Annex F requires disclosure of the approved salary range and the actual expenses for honoraria, travel and other remuneration that have been paid on behalf of, earned or accrued by the Recipient's unelected officials such as Executive Directors, Band Managers, Senior Program Directors and Managers by virtue of the position held, for each position.

6.4.4 Auditor's Attestation

The schedules described above (Annexes D-E-F) must be accompanied by one of the following auditor's attestations:

6.5 Auditor's Management Letter

The CICA Handbook recommends that the auditor must present to the audit committee or a similar governing body, any identified internal control shortcomings during the financial statement audit (Ref. 5220.07 – CICA Handbook). This communication is either referred to as an "Auditor's Management Letter" or an "Internal Control Letter". These letters and the recommendations contained therein are valuable management tools to help build recipient financial and administrative capacity.

It is strongly recommended that the "Auditor's Management Letter" or "Internal Control Letter" be provided to INAC in all instances. However, this becomes a mandatory requirement in the following cases:

  1. when a recipient is already under intervention (a continuation of a previously imposed intervention)
  2. when a recipient is in default of its Funding Agreement and INAC deems that an intervention is required. INAC will request the "Auditor's Management Letter" or "Internal Control Letter" upon communication of the intervention to the recipient

Note: It is possible that not all First Nations will have fully implemented the required changes under the Common Government Reporting Model by the end of the 2009-10 fiscal year. If this result in a qualified opinion and all other requirements under the recipient's agreement are met, Indian and Northern Affairs Canada will not require the recipient to prepare a Remedial Management Plan.

6.6 Funding Reconciliation (Mandatory)

INAC must be able to reconcile funds provided to the Recipient. As a result, the following reconciliation must be submitted as part of the Audited Financial Statement package:

INAC Revenue per Financial Statements
$ x


less: prior year deferred revenue - detailed by program/service/project
($ x )


add: current year deferred revenue - detailed by program/service/project
$ x


INAC Revenue per funding confirmation
$ x

In addition, the following information shall be included in the funding reconciliation:

Annex G provides an example of a more informative reconciliation which details the amounts for clarification to members, program directors, and other financial statement users.

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7.0 Federal Government Funding – Annual Financial Reporting Requirements (Annexes H - I - J - K)

7.1   Scope

The requirement to provide INAC with a Schedule of Federal Government Funding applies to First Nations, Tribal Councils and First Nation Political Organizations.

The following Transfer Payments are to be included in the Schedule:

The amounts transferred to recipients for Comprehensive, Specific and other claims settlements are not to be included in the Schedule.

7.2   Background

The Government of Canada acknowledges and respects the confidentiality of the Recipient's consolidated audited financial statements.

However, Canada is accountable for the public funds it administers. The release of the following information to the general public respecting where public funds have been spent will serve to inform of the many programs and services delivered by the recipient. Therefore, all recipients referred to in Section 7.1 that receive Transfer Payments must report on and disclose their use of federal government funding in the format described in sections 7.3 or 7.4. The option described in Section 7.4 is considered the minimum level of disclosure respecting the use of public funds.

7.3 Disclosure with Consolidated Financial Statements

If a recipient prefers full disclosure to the public of its consolidated financial statements prepared in accordance with the Year-End Financial Reporting Handbook (YEFRH) instead of preparing a separate financial schedule as outlined in 7.4, then the recipient must accompany its financial statements with a signed Band Council Resolution, Chief's Resolution or other similar document authorizing the Government of Canada to disclose the information to the general public.

The information requirements set out in Sections 6.2, 6.3, 6.4 and 6.5 of the YEFRH are not mandatory for public disclosure using this option. The choice to omit this information must be identified through the signed Band Council Resolution, Chief's Resolution or other similar document that is submitted to INAC.

7.4 Instructions for Preparing the Schedule

The schedule contained in Annex H must be prepared in the following manner:

1) Amounts must be broken out by each individual federal government departments which funds the recipient.

2) For the purposes of this schedule, amounts relating to each of the federal government departments may be presented using the federal government program and service categories set out in Annexes I through K. A similar level of detailed program reporting framework may also be used if it is considered a more accurate description of the Recipient's activities. For federal government departments that are not detailed in Annexes I through K, only the total amounts relating to that federal government department may be presented. Recipients who wish to expand on the detail or explanation of the funding and related expenditures may do so. This expanded detail may include reporting by types of expenditures under each program area or explanatory notes to the Schedule.

3) The Schedule must contain all of the following categories:

4) The Schedule must be accompanied by one of the following auditor's attestations:

The auditor's attestation should not limit in any way the Government of Canada's ability to publicly disclose the Schedule of Federal Government Funding to the general public.

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8.0 Summary of Year-end Financial Reporting Requirements

Check List

The following must be provided to INAC as part of a Recipient's year-end submission:

Explanatory Notes:

The financial statements must be approved by the recipient. This approval will be in the form of a signature on the Statement of Financial Position and may include a Management Report acknowledging management's responsibility for the financial statements. The scope of the audit should be clear to the reader of the financial statements. The detail of which information has been audited is typically detailed in the introductory first paragraph of the auditor's report. All information contained in a note to the audited financial statements is also considered audited information.

* :    If the recipient is either a Tribal Council or a First Nation Political Organization which through the application of GAAP definitions and recommendations should adhere to accounting recommendations for profit oriented enterprises or not-for-profit organizations, then the equivalent consolidated financial statements should be provided.

** :   A BCR which permits the public disclosure of the audited financial statements may be accepted instead of this Schedule

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Annex A - Examples of Program and Service Revenues and Expenditures Schedules

Revenues and Expenditures Schedule -  Example 1

Sample First Nation
Revenues and Expenditures Schedule
Program and Service XXX
For the Year Ended March 31, 20XX

  Budget 20(XX)$ 20(XX)$ 20(XX-1)$
Revenues      
       
INAC      
Band trust funds released      
Revenue trust moneys      
Capital trust moneys      
Province      
User fees      
Plus: Deferred revenue beginning of year      
Less: Deferred revenue end of year      
       
Total Revenues      
       
Expenditures      
       
Wages and salaries      
Hydro      
Maintenance and repairs      
Materials and supplies      
Professional fees      
Telephone      
Interest and bank charges      
       
Total Expenditures      
       
Surplus      
Cumulative Surplus - beginning of year      
Cumulative Surplus - end of year      

Example 2 - Suggested format for the Social Development Program Revenue and Expense schedule. Please note the separate accounts for the revenue (by source) and the expenditure (by object).

Example 2
Recipient's Name
Revenue and Expenditure Schedule
Program/Service - Social Development
For the Year Ended March 31, 20XX
  Budget 20(XX) $ 20(XX) $ 20(XX-1) $
Revenues      
       
INAC Funding      
Social Services - Basic Needs      
Social Services - Special Needs      
Social Services - In Home Care      
Social Services   National Child      
Benefit (NCB) Reinvestment      
Social Services   Service Delivery      
Band trust funds released      
Revenue trust moneys      
Capital trust moneys      
       
Province      
User fees      
Plus: Deferred revenue beginning of year      
Less: Deferred revenue end of year      
       
Total Revenues      
       
Expenditures      
       
Income Support Assistance      
Basic Needs      
Special Needs      
Children out of Parental Homes      
Income Support Expenditures      
       
In Home Care      
Salaries and wages      
Supplies      
Adult placement      
In Home Care Expenditures      
       
NCB Reinvestment      
Training projects      
In school program      
Clothing Allowance      
NCB Reinvestment Expenditures      
       
Administration      
Salaries and wages      
Travel      
Office Supplies      
Utilities      
Other (specify)      
Administration Expenditures      
       
Total Expenditures      
       
Operating Deficit/Surplus      
       
Cumulative Surplus - beginning of year      
       
Cumulative Surplus - end of year      

Example 3 - Suggested format for the Education Program Revenue and Expense schedule. Please note the separate accounts for the revenue (by source) and the expense (by object).

Example 3
Recipient's Name
Revenue and Expenditure Schedule
Program/Service - Education
For the Year Ended March 31, 20XX

  Budget 20(XX) $ 20(XX) $ 20(XX-1) $
Revenues      
       
INAC Funding      
Education - Band Operated Schools      
Education - Minor Capital Program      
Education - Provincial Tuition      
Education - Special Education      
Education - Transportation      
Education - Post Secondary Education      
Band trust funds released      
Revenue trust moneys      
Capital trust moneys      
       
Province      
User fees      
Plus: Deferred revenue beginning of year      
Less: Deferred revenue end of year      
       
Total Revenues      
       
Expenditures      
       
Band Operated Schools      
Certified Teacher's Salaries & Benefits      
Support Staff Salaries & Benefits      
Materials/Supplies      
Minor Capital      
Other (specify)      
Band Operated School      
       
Provincial Tuition      
Tuition Payments      
Other (specify)      
Provincial Tuition Expenditures      
       
Special Education      
Special Education Expeditures      
Other (specify)      
Special Education Expenditures      
       
Transportation      
Transportation Expenditures      
Other (specify)      
Transportation Expenditures      
       
Post Secondary      
Tuition      
Supplies      
Living Allowances      
Salaries and wages      
Travel      
Office Supplies      
Other (specify)      
Post Secondary Expenditures      
       
Total Expenditures      
       
Operating Deficit/Surplus      
       
Cumulative Surplus - beginning of year      
       
Cumulative Surplus - end of year      


Example 4 - Capital Project Schedule

Example 4
Recipient's Name
Capital Project Schedule
For the Year Ended March 31, 20XX

Project: Community Infrastructure - FN Water Management Strategy
  Budget 20(XX) $ 20(XX) $ 20(XX-1) $
Capital Funding      
       
INAC Funding      
Own Source Funding      
User Fees      
Plus: Deferred Funding Beginning of Year      
Less: Deferred Funding End of Year      
Total Capital Funding      
       

Capital Costs Incurred

     
       

Wages and Salaries

     
Hydro      

Maintenance and Repairs

     
Materials and Supplies      

Professional Fees

     
Total Capital Costs Incurred      
       
Operating Deficit/Surplus      
       
Cumulative Surplus - beginning of year      
       
Cumulative Surplus - end of year      


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

_______________ First Nation
For the Year Ended _________________

BCR Receipt and Expenditure of Funds
Date and No. of BCR Date Funds Released to FN Purpose for Release of Funds per BCR Unexpended Prior Years Withdawals from Trust Funds - Beginning of Year Amount Received from Trust Funds Actual Amount Spent Unexpended Withdrawals from Trust Funds - End of Year
             
             
             
             
             
             
             
             
             
             
             

The format identified above is the minimum standard for reporting. First Nations who wish to expand on the detail or explanation of funding and related expenditures may do so. This expanded detail may include reporting by type(s) of expenditures and/or providing notes to the schedule. The intent of this clarification is not intended to limit the presentation options but rather to clarify that the minimum requirements may be expanded upon.

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

____________ First Nation
For the Year Ended ________

BCR Receipt and Expenditure of Funds
Date and No. of BCR Date Funds Released to FN Purpose for Release of Funds per BCR Unexpended Prior Years Withdrawals from Trust Funds - Beginning of Year Amount Received from Trust Funds Actual Amount Spent Unexpended Withdrawals from Trust Funds - End of Year
             
             
             
             
             
             
             
             
             
             
             

The format identified above is the minimum standard for reporting. First Nations who wish to expand on the detail or explanation of funding and related expenditures may do so. This expanded detail may include reporting by type(s) of expenditures and/or providing notes to the schedule. The intent of this clarification is not intended to limit the presentation options but rather to clarify that the minimum requirements may be expanded upon.

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

Recipient's Name ___________________
For the Year Ended _____

Name of Individual Position Title Number of Months * Salary and Honoraria Other Remuneration Total Travel Expenses
             
             
             
             
             
             
             
             
             
             
             
             
             

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

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Annex E - Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration - Unelected Senior Officials (Option 1)

Recipient's Name ___________________
For the Year Ended ___________________

Name of Individual
(Optional)
Position Title Number of Months * Salary and Honoraria Other Remuneration Total Travel Expenses
             
             
             
             
             
             
             
             
             
             
             
             
             

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

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Annex F - Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration - Unelected Senior Officials (Option 2)

Recipient's Name ________________
For the Year Ended ___________________

Name of Individual Position Title Number of Months * Approved Salary Range Honoraria Expense Other Remuneration Travel Expenses
      From To      
               
               
               
               
               
               
               
               
               
               

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

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Annex G - Examples of Funding Reconciliation (Summary and detailed)

Recipient's Name
Funding Reconciliation Detail
For the Year Ended March 31, 20XX

INAC Funding First Nation's Programs    
Description Schedule Name INAC *
Amount
Stmt.
Amount
Teacher Salaries Community School XXXX XXXX
Tuition Agreements Provincial Tuition
XXXX XXXX
  Education Admin   XXXX
New Paths Projects Community School XXXX XXXX
Basic Needs Social Services XXXX XXXX
Children out of Parental Homes Social Services XXXX XXXX
Special Needs Social Services XXXX XXXX
In Home Care Social Services XXXX XXXX
National Child Benefit Reinv. Social Services XXXX XXXX
Band Op Special Ed Community School XXXX XXXX
Instructional Services Community School XXXX XXXX
Student Transport Community School XXXX XXXX
Advice & Assistance Education Admin XXXX XXXX
Service Delivery Social Services XXXX XXXX
Roads & Bridges Ops & Maintenance XXXX XXXX
Water Systems Ops & Maintenance XXXX XXXX
Comm. Buildings Ops & Maintenance XXXX XXXX
  Community School   XXXX
    XXXX XXXX
Reconciling Statement Amount     XXXX
Reconciling INAC Amount   XXXX  
Reconciled Funding Totals   XXXX XXXX

* Funding per the INAC Funding Confirmation

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Annex H - Schedule of Federal Government Funding - Format

Federally Funded Programs and Services Directly / Indirectly Funded by the Government of Canada Federal Funding Received
A
Unexpended Federal Funding Beginning of Year
B
Adjustments/ Transfers
C
Total Federal Funding Available
A + B + C = D
Federal Funding Expended
E
(OPTION 1)
Unexpended Federal Funding End of Year
D - E = F (OPTION 1)
Total Expenditures from All Sources (OPTION 2) N/A
(OPTION 2)
Indian and Northern Affairs Canada            
             
Claims and Indian Government            
Community Development            
Economic Development            
Education            
Indian Government Support            
Land Management            
Social Development            
Indian Registration            
Governance and Institutions of Government            
Northern Affairs            
Other            
Sub-total for INAC            
             
Health Canada            
             
Children and Youth            
Mental Health and Addictions            
Chronic Disease and Injury Prevention            
Communicable Disease Control            
Environmental Health and Research Component            
Primary Care            
Non-Insured Health Benefits            
Health Governance and Infrastructure            
Capital            
Treatment Centre            
Aboriginal Health Transition Fund            
Headquarter projects            
Sub-total for Health Canada            
             
Canada Mortgage and Housing Corporation            
             
Non-Profit On-Reserve Housing            
Residential Rehabilitation Assistance Program (RRAP) Homeowner and Persons with Disabilities Programs            
RRAP Rental (including Secondary and Garden Suites            
RRAP Conversions            
Home Adaptations for Seniors Independence Program            
Shelter Enhancement Program            
Housing Internship Initiative for FN and Inuit Youth            
Sub-total for CMHC            
             
Human Resources and Skills Development            
             
Fisheries and Oceans Canada            
Canadian Heritage            
Public Safety Canada            
Industry Canada            
Natural Resources Canada            
Department of Justice Canada            
Privy Council Office            
National Defence            
Canada Revenue Agency            
Other            
             
Grand Total            


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Annex I - Schedule of Federal Government Funding - INAC Programs and Services Categories

The following eleven program and service categories may be used to account for the INAC funding provided to recipients. These categories are based on the accountability structure in INAC's Recipient Reporting Guide 2009-2010. These categories are to be used by all recipients regardless of the type of funding agreement i.e., Comprehensive Funding Arrangement, Alternative Funding Arrangement, Canada / DIAND First Nations Funding Agreement.

1 - Claims and Indian Government: Costs associated with the negotiation, settlement and implementation of specific claims and comprehensive land claim agreements as well as special claims and self-government agreements. This category includes:

2 - Community Development: Costs to acquire, construct, operate and maintain basic community facilities and services such as water and sewage, roads, electrification, schools, community buildings and fire protection. Also costs associated with ensuring that these facilities and community services meet recognized standards and are comparable to the services provided to nearby communities by provincial and municipal governments. This category includes:

3 - Economic Development: Costs associated with economic development planning, proposal development, and planning and implementation of ongoing activities and one-time projects. Also costs to pursue economic objectives in areas such as the employment of community members, the development of community-owned and community member businesses, the development of land and resources under community control, access to economic opportunities on land and resources beyond community control, investment promotion, and research and advocacy. This category includes:

4 - Education: Costs to support First Nation and Inuit communities in expressing, preserving, developing and promoting their cultural heritage, through the establishment and operation of First Nation and Inuit cultural education centres and programs.

Costs to provide eligible students living on reserve and eligible Inuit with elementary/secondary education programs and services including instructional services in federal, provincial, band-operated schools, or a private/independent school (recognized by the province in which the school is located as an elementary/secondary institution), and student support services such as transportation, accommodation, guidance and counseling services.

Costs associated with INAC's First Nations and Inuit Youth Employment Strategy to develop and enhance essential employability skills, such as communication, problem solving, and working with others, expose youth to a variety of career options, and promote the benefits of education as being key to labor market participation.

Also, costs to support eligible First Nation and Inuit students to access education opportunities at the post-secondary level and supports the development and delivery of college and university level courses for First Nation and Inuit students, and research and development on First Nation and Inuit education.

Costs for the provision of special education services and programs and costs to provide internet access, information technology equipment, technical support and training to students and school staff. This category includes:

5 - Indian Government Support: Costs to support the further development of competent, stable, legitimate, and accountable community governments by strengthening First Nations and Inuit governance and by funding initiatives which address needs in the areas of professional and institutional development at the local level and at the level of emerging regional and national organizations. Also, costs to enable tribal councils to provide advisory services such as financial management, band government, economic development, community planning, technical services to the member First Nations and to defray the costs of administering programs on behalf of member communities and to provide funding for equivalent advisory services to large First Nations which are not affiliated with a tribal council. This category includes:

6 - Land Management: Costs associated to the administration of land transactions on designated and non-designated lands under sections 53 and 60 of the Indian Act. This category includes:

7 - Social Development: First Nations people, like other Canadian citizens, are responsible for managing their own affairs and maintaining themselves to the extent that their resources permit. Some individuals and families are unable to provide for themselves and their dependents. Situations therefore exist in which assistance must be available to community members in need. Income Assistance is one type of income supplement available to eligible persons. Other income supports include Old Age Security, Child Tax Benefits, etc.. This category includes:

8 - Indian Registration: Costs associated with the maintenance of the Indian Register, a record of everyone who is registered as an Indian under the Indian Act. This category includes:

9 - Governance and Institutions of Government: Costs associated with Governance and Institution of Government activities. This category includes:

10 - Northern Affairs: Costs associated with supporting northern political and economic development through the management of federal interests and promoting sustainable development of the North's natural resources and northern communities. This category includes:

11- Other: All other programs and services that are not described in above categories

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Annex J - Schedule of Federal Government Funding - Health Canada First Nations and Inuit Health Programs and Services Categories

The following twelve program and service categories may be used to account for the Health Canada First Nations and Inuit Health programs funding provided to recipients.

1 - Children and Youth:

2 - Mental Health and Addictions

3 - Chronic Disease and Injury Prevention

4 - Communicable Disease Control

5 - Environmental Health and Research Component

6 - Primary Care

7 - Non-Insured Health Benefits

8 - Health Governance and Infrastructure

9 - Capital

10 - Treatment Centre

11 - Aboriginal Health Transition Fund

12 - Headquarter projects

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

The following seven program and service categories may be used to account for the Canada Mortgage and Housing Corporation funding provided to recipients.

1 - Non-Profit On-Reserve Housing Program (Section 95): Any funding received for the on-going operations of on-reserve rental housing projects committed under the National Housing Act (NHA) Section 95.

2 - Residential Rehabilitation Assistance Program (RRAP) - Homeowner and Persons with Disabilities Programs: Any contributions received in the form of a forgivable loan by a First Nation for the repair or rehabilitation of existing substandard housing to a minimum level of health and safety and to build special access for persons with disabilities.

3 - Residential Rehabilitation Assistance Program (RRAP) - Rental: Any contributions received in the form of a forgivable loan by a private landlord for the repair or rehabilitation of existing substandard rental housing units to a minimum level of health and safety. The program also assists in the creation of secondary or garden suites by converting/developing existing residential properties to accommodate a secondary self-contained unit for low-income seniors or adults with a disability.

4 - Residential Rehabilitation Assistance Program (RRAP) - Conversions: Any contributions received in the form of a forgivable loan by a First Nation for the conversion of non-residential properties into self-contained rental housing units or beds.

5 - Home Adaptations for Seniors' Independence Program (HASI): Any contributions received by a First Nation to adapt housing to make it easier for seniors to continue living in their home.

6 - Shelter Enhancement Program: Any contributions received in the form of a forgivable loan by a First Nation for the repair and upgrade of existing shelters for victims of family violence or the construction of new units.

7 - Housing Internship Initiative for First Nations and Inuit Youth: Any funding received by a First Nation for the financial support of wages of a First Nations or Inuit youth employed on housing related projects.

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