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Annex A

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

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

Annex B

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

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

Annex C

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

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

Annex D

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

Annex E

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

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

Annex F

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

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

Annex G

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

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

Annex H

Schedule of Federal Government Funding – Format (AMENDED)

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

Annex I

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

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

Annex J

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

Amended as per Health Canada’s requirements.

Annex K

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

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

Annex L

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

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

Annex M

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

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



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

For the year ended March 31, 2012

Funded Recipient – Program/Service/Activity Name

  2012
Budget
2012
Unaudited
2011
(prior year)
(Unaudited)
Revenue (examples)      
Aboriginal Affairs and Northern Development      
Other revenue      
AANDC Trust Fund interest revenue      

Expenses (examples)
     
Advertising      
Amortization      
Audit fees      
Bad debts      
Bank charges      
Cigarette quota      
Emergency assistance      
Honoraria      
Insurance      
Interest on long-term debt      
Meeting      
Miscellaneous      
Office      
Professional fees      
Rent      
Repairs and maintenance      
Salaries and benefits      
Subcontracts      
Supplies      
Telephone      
Tradition and culture      
Travel      
       
Surplus (deficit) before transfers      
Transfers between programs      
Transfer to Education (example)      
Transfer from Casino (example)      
Surplus (deficit)      



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

For the year ended March 31, 2012

Name of Funded Recipient

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



ANNEX B (NO LONGER AN ANNEX)

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

 

 

 

 

 

 

 

 

 

 



ANNEX C (NO LONGER AN ANNEX)

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

 

 

 

 

 

 

 

 

 

 



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

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

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

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

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



ANNEX E – Option 1 (NO LONGER AN ANNEX)

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

 

 

 

 

 

 

 

 

 

 



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

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

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

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

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



ANNEX G (NO LONGER AN ANNEX)

Name of Funding Recipient
Funding Reconciliation Detail

 

 

 

 

 

 

 

 

 

 



ANNEX H (AMENDED)

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

Federally Funded Programs and
Services Directly / Indirectly Funded by
the Government of Canada
Federal
Funding
Received

A
Unexpended
Federal
Funding
Beginning of
Year

B
Adjustments
or Transfers

C
Total
Federal
Funding
Available
A + B + C = D
Federal
Funding
Expended

E
(OPTION 1)
Unexpended
Federal
Funding
End of Year

D – E = F
(OPTION 1)
Total
Expenditures
from All
Sources
(OPTION 2)
N/A

(OPTION 2)
Aboriginal Affairs and Northern Development Canada

Claims and Indian Government
- Researching of claims
- Negotiation (Claims and Self-Government) process
- Implementation of claim agreements
- Other specific projects

Community Development
- Infrastructure (includes Housing Support, Water & Sewer and Other Facilities)
- Education Facilities
- Acquisition & Construction of Infrastructure (includes Housing Support, Water & Sewer and Other Capital)
- First Nations Water Management Strategy
- Gathering Strength (Infrastructure Facilities)
- Implementing Immediate Investment in FN Housing on Reserve (Lot Servicing)
- Safe Drinking Water
- Acquisition & Construction of Education Capital
- School Construction (only Alberta)
- Off Reserve Housing
- Community-Based (On-Reserve Housing)
- Housing Service Delivery
- Implementing Immediate Investment in FN Housing on Reserve (New Constructions / Renovations)
- Gathering Strength (Housing)
- Recreation Programs
- Community Capital Facilities Service Delivery
- Technical Services
- Comprehensive Community Based Planning
- Other specific projects

Economic Development
- Community Economic Development Program
- Community Economic Opportunities Program
- Aboriginal Business Canada Programs
- Other specific projects

Education
- Elementary/Secondary Services (includes Band Operated Schools, Provincial Schools, Federal Schools, Special Education Program and Elementary/Secondary Student Support Services)
- Post-Secondary Education ( includes Post-Secondary Education - Indian Studies Support, Post Secondary Student Support Program and University and College Entrance Preparation Program)
- Education Partnerships Program
- All other Education Programs ( includes New Paths for Education Program, Strengthening Education Capacity, Improving School Effectiveness, Parental and Community Engagement, Teacher Recruitment and Retention, Information Communication Technology (for IT RMOs only), First Nations and Inuit Youth, Employment Strategy, First Nation Student Success Program, Special Education Program, Cultural Education Centers, National Aboriginal Achievement Foundation and Other specific projects)

Indian Government Support
- Indian Government Support Alternative Funding Agreement
- Band Support Funding
- Band Employee Benefits
- Tribal Council Funding
- Band Advisory Services
- Other specific projects

Land Management
- Land Management
- Implementation of the First Nations Land Management Initiative Act
- Other specific projects

Social Development
- Assisted Living
- Child & Family Services
- Family Violence
- Income Assistance
- National child Benefit Reinvestment
- Other Social Services (includes Early Childhood Development, Gathering Strength - Social Development and other specific projects)

Indian Registration
- Registration and membership
- Management of individual - monies
- Estate Management
- Treaty annuities

Governance and Institutions of Government
- Band Governance (Elections and By-Laws)
- Professional and Institutional Development Program
- Governance Activities:
  National Centre for First Nations:
    - Consultation and Policy Development
    - Gathering Strength
  - Institutions:
    - First Nations Tax Commission
    - First Nations Financial Management Board
    - First Nations Financial Authority
    - Gathering Strength
- Other specific projects

Northern Affairs:
- Climate Change
- Sustainable Development Northern Economic Development

- Hospital and Physician Services
- Northern Contaminants Program
- Other Northern Affairs Programs / Services

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

Sub-total for AANDC
           
Health Canada 

As per the Program Funding listed in the Health Canada Funding Contribution Agreement and all amendments.

Sub-total for Health Canada
           
Canada Mortgage and Housing Corporation

- Non-Profit On-Reserve Housing
- Residential Rehabilitation Assistance Program (RRAP) Homeowner and Persons with Disabilities Programs
- RRAP Rental (including Secondary and Garden Suites)
- RRAP Conversions
- Home Adaptations for Seniors Independence Program
- Shelter Enhancement Program
- Housing Internship Initiative for FN and Inuit Youth

See Supplementary Information

Sub-total for CMHC
           
Human Resources and Skills Development Canada            
Fisheries and Oceans Canada            
Canadian Heritage            
Public Safety Canada            
Industry Canada            
Natural Resources Canada            
Justice Canada            
Privy Council Office            
National Defence            
Canada Revenue Agency            
Other            
Grand Total            



ANNEX I (NO LONGER AN ANNEX)

Schedule of Federal Government Funding
AANDC Programs and Services Categories

 

 

 

 

 

 

 

 

 

 



ANNEX J (AMENDED)

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

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

Health Canada - Moveable Assets Reserve

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

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

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

Name of First Nation

STATEMENT OF MOVEABLE ASSETS RESERVE

FOR THE PERIOD ENDING MARCH 31, 2012

  2012 2011
BALANCE AT BEGINNING OF YEAR $ xxx $ xxx
AMOUNT PROVIDED IN AGREEMENT FOR MAR $ xxx $ xxx
  $ xxx $ xxx

REVENUES GENERATED

$ xxx
 
EXPENDITURES (ACQUISITIONS and REPLACEMENTS) $ xxx $ xxx
BALANCE AT END OF YEAR $ xxx $ xxx



ANNEX K (NO LONGER AN ANNEX)

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

 

 

 

 

 

 

 

 

 

 



ANNEX L (NO LONGER AN ANNEX)

Example
Unexpended Funding Plan

 

 

 

 

 

 

 

 

 

 



ANNEX M (NO LONGER AN ANNEX)

Report (Narrative) on Unexpended Funding Plan
(Example)

 

 

 

 

 

 

 

 

 

 

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