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SIPEKNEKATIK
CONSOLIDATED FINANCIAL STATEMENTS
MARCH 31, 2015
Paoe
Financial Statements
Consolidated Statement of Financial Position
Consolidated Statement of Change in Net Debt
19
20
21
22
Education Schedule #3
23
Capital and
24
Housing
Schedule #4
25
26
27
28
Gaming
29
Schedule #9
30
31
32
33
Supplementary Schedules
Annual surplus net of capital related revenues and amortization
34
S IPEKNEKATIK
CONSOLIDATED FINANCIAL STATEMENTS
MARCH 31, 2015
35
36
37
38
39
40
41
42
Senior Management
SIPEKNEKATIK
MANAGEMENTS RESPONSIBILITY FOR FINANCIAL REPORTING
MARCH 31, 2015
The accompanying consolidated financial statements of Sipeknekatik are the responsibility of Chief and
Council. The consolidated financial statements have been prepared by management in accordance with
Canadian public sector accounting standards and necessarily include estimates which are based on
managements best judgments.
Financial statements are not precise since they include certain amounts based on estimates and judgments.
When alternative accounting methods exist, management has chosen those it deems most appropriate in the
circumstances, in order to ensure that the financial statements are presented fairly, in all material respects.
Management is also responsible for implementing and maintaining a system of internal controls designed to
give reasonable assurance that transactions are appropriately authorized, assets are safeguarded from loss and
linancial records are properly maintained to provide reliable information for the preparation of consolidated
financial statements.
Council is responsible for ensuring that management fulfills its responsibilities for financial reporting and
internal control.
Council.
The consolidated financial statements have been reviewed and approved by Chief and
Andrew D. Lenehan,
an independent firm of accountants, has been engaged to examine the consolidated
financial statements in accordance with Canadian generally accepted auditing standards. Their report stating
the eope of their examination and opinion on the consolidated financial statements, follows.
Chief
Date
Date
Management is responsible for the preparation and fair presentation of these consolidated financial
statements
in accordance with Canadian public sector accounting standards, and for such internal control
as management
determines is necessary to enable the preparation of consolidated financial statements that
are free from
material misstatement, whether due to fraud or error.
/udnor I?csponsibility
Our responsibility is to express an opinion on these consolidated financial statements based
on our audit, We
conducted our audit in accordance with Canadian generally accepted auditing standards.
Those standards
require that we comply with ethical requirements and plan and perform the audit
to obtain reasonable
assurance about whether the consolidated financial statements are free from material misstatemen
t.
An audit involves performing procedures to obtain audit evidence about the amounts
and disclosures in the
consolidated financial statements. The procedures selected depend on the auditors
judgment, including the
assessment of the risks of material misstatement of the consolidated financial statements,
whether due to fraud
or error. In making those risk assessments, the auditor considers internal control relevant
to the First Nations
preparation and fair presentation of the consolidated financial statements in order
to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness
of the First Nations internal control. An audit also includes evaluating the appropriaten
ess of accounting
policies used and the reasonableness of accounting estimates made by management
. as well as evaluating the
overall presentation of the consolidated financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate
to provide a basis (or our
audit opinion.
Opinion
In our opinion, these consolidated financial statements present fairly, in all
material respects, the financial
position of the First Nation as at March 31. 2015 and the results of its operations.
changes in net debt, and its
cash flows for the year then ended in accordance with Canadian public sector accounting
standards.
Andrew D. Lenelian
Chartered Accountant
S IPEKNE*KATIK
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
MARCH 31. 2015
2015
2014
Financial Assets
Accounts receivable (Note 8)
Funds on deposit with AANDC (Note 6)
Investments (Note 3)
989,735
123,077
1,281,766
76,248
3
70.7 19
1,192,051
1,428,736
347,449
5,693,117
318,546
523,550
6.635,807
59,567
883.258
79,239
-
Inventory Note 4)
Liabilities
Cheques written in excess of deposits (Note 9)
Accounts payable (Note 10)
Deferred revenue (Note 1 1)
Due to minor hand members (Note 16)
Investments (Note 3)
Long-term debt (Note 12)
822,758
41,549
Net debt
3,220,888
3.460,214
10,444,307
11.563.396
(9,252,256)
(10,134,660)
18,433,616
19,580.078
150,101
Non-financial Assets
Tangihle capital assets (Note 13)
Prepaid expenses (Note 5)
18,433,616
Accumulated Surplus (Note 14)
9,181,360
Chief
Executive Financial Officer
19,730,179
9,595,519
SIPEKNEKATIK
CONSOLIDATED STATEMENT OF CHANGE IN NET DEBT
FOR THE YEAR ENDED MARCH 31, 2015
2015 Budget
Surplus (deficit)
243,033
243,033
(10,134,660)
2015 Actual
(414,159)
(270,831)
1,417,293
844.543
(1,415,440)
1,335,689
1,146,462
(79,751)
150,104
(67,746)
882,407
697,047
(10,134,660)
2014 Actual
(10.757,489)
(74,218)
$ (9,891,627)
$ (9,252,253)
S (10A34,660.
S1PEKNEKATIK
CONSOLIDATED STATEMENT OF OPERATIONS
FOR THE YEAR ENDED MARCH 31, 2015
2015
Budget
Unaudited
Revenues
Aboriginal Affairs and Northern Development Canada
Tobacco store
Mikrnaw Kinamatneway
Gaming
Fisheries
Other
Gas bar
Health Canada
METS
6,720,000
7,923,629
6,686,075
8.635,013
6,646,5 15
6,453,600
2,129,353
1.965,92 I
1.519,461
1,428,628
1.069.720
794.380
6,343,877
6,445,216
3,446,303
2,586,065
2,120,988
1,299,330
1,222,602
747,579
32,477,787
30,642,591
6,101,000
5,612,738
5.702,1 23
22,660,006
26,865,049
24,940,468
5,289,026
5,400,857
2,464,483
7,315,671
833,013
5,254,9() I
2,370,255
6,01 3A)68
507.543
1,958,477
291,241
1.481.055
933.976
1,220,003
767,454
902,989
392,377
246,925
22.340.264
2,600,204
6,843,877
752,540
1,969,532
286,086
1,222,602
927,514
1,586,896
947,170
254,131
190,000
231,240
22.356.973
303,033
-
2014
Actual
2,355,500
1,095,250
1,031,734
1,644,000
1,222,602
891,514
28,761,006
1,856,359
7,456,519
2015
Actual
(60,000)
(60,000)
243,033
9,595,519
9,838,552
2,065,874
320,487
1,335,129
1,319,669
1,600,036
819,186
1,736,127
218,692
189,098
25.728.322
1,136,727
(1,417,293)
(1.335.689)
133592)
(419.70)
(
(1,550,885)
(1,755,659)
(414,159)
844.544
9,595,519
8,750,975
$ 9,181,360 $ 9,595,5 19
SIPEKNEKATIK
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED MARCH 31, 2015
2015
Cash flows from
Operating activities
Surplus (deficit)
Items not affecting cash
Amortization expense
Investment in Wallace Hill
(414,159)
2014
1,417,293
1.335,689
31,551
1,044,685
Change in non-cash operating working capital
Accounts receivable
Inventory
Prepaid expenses
Funds on deposit with AANDC (Note 6)
Accounts payable
Deferred revenue
Due to minor band members
834.544
2,180,233
292,031
(52,358)
150,101
(2,991)
(942,686)
258,979
(61,500)
(96,908)
9,390
(67.743)
(1.883)
( 140.655)
(170,433)
(54.000)
686,261
1 ,658.001
Capital activities
Acquisition of tangible capital assets
(270,831)
( 1.315.440)
Financing activities
Re payment of long-term debt
(239,329)
(203.947)
176,101
38,614
(523,550)
(562.164)
(347,449)
(523,550)
SIPEKNEKATIK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
MARCH 31, 2015
Reporting Entity
The consolidated financial statements of Sipeknekatik reflect the assets, liabilities, revenues.
expenditures, changes in net debt and accumulated surplus of the reporting entity. The reporting entity is
comprised of the organizations accountable for the administration of their affairs and resources to the
Chief and Council or controlled by the First Nation. Inter-fund and inter-corporate balances and
transact ions have been eliminated.
Sipeknekatik provides services to its community members for various programs detailed in Schedules I
to 13.
2.
S IPEKNEKATIK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
MARCH 31, 2015
2,
5
30
20
20
5
10
20
10
%Declining balance
%Declining balance
% Declining balance
Declining balance
% Declining balance
% Declining balance
%Declining balance
9 Declining balance
(0 Deferred Revenue
Government funding and other revenue not fully expended at year end has been treated as deferred
revenue by the First Nation and will he recorded in revenue in the fiscal year when the related
expenditures are incurred.
S IPEKNE*KATIK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
MARCH 31, 2015
2.
Tobacco store and gas bar revenues are recorded at the point of sale.
(h Expense Recognition
Expenses are recorded on the accrual basis as they are incurred and measurable based on receipt
of
goods or services and obligation to pay.
(i Use of Estimates
The preparation of financial statements in conformity with Public Sector Accounting
Standards
requires management to make estimates and assumptions that affect the reported amounts
of assets
and liabilities at the date of the financial statements and the reported amounts of
revenue and
expenses during the reporting period. By their nature, these estimates are subject
to measurement
uncertainty. The effect of changes in such estimates on the financial statements
in future periods
could he significant.
fj Asset Classification
Assets are classified as either financial or non-financial. Financial assets are assets
that could he used
to discharge existing liabilities or finance future operations. Non-financia
l assets are acquired.
S IPEKNEKAT1K
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
MARCH 31, 2015
2.
3.
linestnients
2015
Investment in Wallace Hill Development Inc.
Investment in Beauhassin Mikmaq Wind Mgmt Ltd.
Investment in 3270886 Nova Scotia Limited
Equity (deficit) in Wallace Hill Development Inc.
$
4
2()14
1
I
I
(41,552)
(41,549)
1 liven tory
2015
}:iieI for resale
Tobacco for resale
2014
10,613
112,464
2,459
68.260
123,077
70,719
SIPEKNEKATIK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
MARCH 31, 2015
5.
Prepaid expenses
2015
Insurance
Social assistance
Forensic audit
Funds in trust Swordfish
2014
23,581
25.000
20.00()
20,480
$
6.
61,040
150,101
Additions
(interest)
35,909 $
40,339
2,991
76.248 $
2,991
March 31.
2015
Withdrawals
$
38,900
40,339
79.239
S IPEKNFKATIK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
MARCH 31, 2015
7,
Amcrest Management Inc. is a company solely owned by the former Director of Finance. During the
2010-2011 year, funds were advanced to Amcrest from the MRJJ account as well as from various Band
hank accounts. Total advances to Amcrest Management Inc. during that year totalled $172,200. none of
which had been repaid at March 31, 2015.
The balances due from Amcrest Management Inc. are unsecured, non-interest bearing with no specific
terms of repayment.
10
SIPEKNEKATIK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
MARCH 31. 2015
8.
Accounts Receivable
2015
Aboriginal Affairs and Northern Development Canada
Mikmaw Kinamatnewey
METS programs
Other government departments
Employees and other band members
Department of Fisheries and Oceans
Canada Mortgage and Housing Corporation
Gaming program
MRJJ Management Inc. (Note 7)
Amcrest Management Inc. (Note 7)
Unapproved transfers
Insurance proceeds
AANDC 1919 claim funding
Leased licences fisheries
Wallace [liii Development Incorporated
125,646
146,217
33,900
172,287
59,200
172,200
307,000
131,413
55.000
146.134
1,929,766
(940,031)
989,735
109.840
23.101
16,004
420,748
126,850
370.903
93.300
249,177
59,200
172.200
307.000
745:33
40,000
171,793
17,285
476,954
9.
73,371
2,500
2014
2,224,001
( 942,235)
S
1,281,766
I cash
Under the terms of an agreement with Canada Mortgage and Housing Corporation, Shubenacadie Band
First Nation must set aside funds annually for the repair, maintenance and replacement of worn out
assets. These funds are to be held in a separate bank account and invested only in accounts or instruments
insured h the Canada Deposit Insurance Corporation or as otherwise approved by the Canada Mortgage
and Housing Corporation. Cash and cash equivalents are comprised of the following:
2015
Cash on hand
Cheques written in excess of deposits
G1Cs
ExternaII restricted CMHC reserve GIC
2013
76,091
(723,540)
100,000
200,000
(347,449)
32,644
(756,194)
100,000
100.000
(523,550)
11
S IPEKNEKATIK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
MARCH 31, 2015
10, Accounts payable
2015
2014
Current
Trade
Receiver General payroll deductions
Pension plan remittance
Funding repayable to Health Canada
Funding repayable to AANDC
Workers compensation
$ 2,196,189
23,602
2,768,819
(40.293)
5.638
190,745
26,295
111,790
3 82,745
2,410,536
3.253,994
3,282.581
3,380.813
Long terni
Trade accrued liabilities
5,693,117
6,635,807
18,546
300,000
2014
5,000
10,000
318,546
44.567
59.567
12
S IPEKNEKATIK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
MARCH31. 2015
12. Long-term debt
2015
2014
321,411
349,783
C IBC
Housing project mortgages due October 2016 to December 2016,
bearing interest at 5.29% to 5.39%, payable in equal monthly
amounts of principal and interest totaling $4,250, Mortgages are
guaranteed by the Minister of Aboriginal Affairs and Northern
Development Canada.
130,476
173.347
2,769,001
2.937,083
Current portion
3,220,888
241,255
3,460,214
230.742
$ 2,979,633
3,229,472
Approximate principal portion of long-term debt due within each of the next five years, assuming re
financing of the mortgages under similar terms. is as follows:
2016
2017
2018
2019
2020 and thereafter
241,255
237,949
207,294
186,377
2,348,013
$ 3,220,888
13
Land
Buildings
Vehicles
Band housing projects
Furniture and equipment
Community centres
Pump/gaming renovations
Community housing
Administration building
Healthcentre
P-12 school
Recreational facilities
Infrastructure
Water system
Roads
Fishing vessel
189,275 $
1.979,423
498,711
14,335,755
702,295
2,905,269
30,896
2,371.070
917,433
873,671
7,137.737
246.593
4,243,489
999.601
1,290,165
400,000
16,725
150,000
23,187
80.921
189,275
2,002.610
579,632
14,335,755
702,295
2,905,269
30,896
2,371,070
917.433
873,671
7,137.737
246,593
4.243,489
1,149,601
1,290,165
4 16.725
Balance, end
Additions
of year
Cost
Balance.
beginning of
year
Accumulated amortization
873,244
450,627
7,159,299
53 1.484
2,507,982
21,708
1,108,589
697,817
564,118
1,890,338
86,936
2,534,698
340,665
773,799
55,888
87,818
358,823
34,162
96,464
1,838
126,248
21,962
30,956
262,370
15,966
136,703
146,787
41,309
929,132
538,445
7,518,122
565,646
2,604,446
23,546
1,234,837
719,779
595,074
2,152,708
102,902
2,671,401
487,452
815,108
Balance,
beginning of
Balance, end
year Amortization
of year
SIPEKNEKATIK
189,275
1,073,478
41,187
6,817,633
136,649
300,823
7,350
1,136.233
197,654
278,597
4,985,029
143,691
1,572,088
662,149
475,057
416,725
14
$18,433,616
2015 net
hook value
Land
Buildings
Vehicles
Band housing projects
Furniture and equipment
Community centres
Pump/gaming renovations
Community housing
Administration building
Health centre
P-12 school
Recreational facilities
Infrastructure
Water system
Roads
Swimming oo1
-
189,273 $
189,275
$
1,842,647
136.778
1,979,423
498,711
498,711
14,335,755
14,335,755
702,295
702,295
2,630,980
274,289
2,905,269
30,896
30,896
2,371,070
2,371,070
917,433
917,433
873.671
873.671
7,137.737
7,137,737
246,593
246,593
4,243,489
4,243,489
395,228
604,373
999,601
1,290.165
1,290,165
400.000
400,000
Balance, end
Additions
of year
Cost
Balance.
becinning ot
year
818.623
430,020
6,781,591
488,782
2,445,899
19,41 1
968,314
673,416
529,724
1,614,159
69,196
2,386,107
251,478
728,897
54.621
20,607
377,708
42,702
62,083
2.297
140,275
24,401
34,394
276,179
17,740
148,591
89,187
44,902
873,244
450,627
7,159,299
531,484
2,507,982
21,708
1,108,589
697,817
564,118
1,890,338
86,936
2,534,698
340,665
773,799
Balance,
beginning of
Balance, end
year Amortization
of year
SIPEKNEKATIK
189,275
1,106,179
48,084
7,176,456
170,811
397,287
9,188
1,262,481
219,616
309,553
5,247,399
159,657
1,708,791
658,936
516,366
400.000
IS
$19,580,078
2014 Net
book value
SIPEKNEKATIK
(330,750)
2014
$
(5,700,618)
15,212,728
9,181,360
499,469
(7,023.815)
16,119.865
9.595.519
884,258
2014
938,258
(54.000)
884,258
(61,500)
822,758
16
S IPEKNEKATIK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
MARCH 31, 2015
1$.
Contingent
Liabilities
Sipeknekatik has entered into contribution agreements with various federal and provincial government
partners. Funding received under these contribution agreements is subject to repayment if the First
Nation fails to comply with the terms and conditions of the agreements. The likelihood of compliance
revies and any potential findings are not determinable as at the date on the auditors report.
Subsidy assistance payments received through Canada Mortgage and Housing Corporation pursuant to
Section 56.1 of the National Housing Act are subject to repayment if the First Nation fails to comply with
the terms and conditions of the agreement. As at March 31, 2015, the First Nation has not fully complied
with all the terms and conditions including its failure to calculate rent-to-income in accordance with sub
paragraph 2(5) of the Operating Agreement and its failure to maintain the required replacement reserve.
To the best of managements knowledge, the entity will not have to repay any of the subsidy assistance
payments received and thus, no amount has been recorded to reflect this potential liability.
hi addition, in the normal course of its operations. the First Nation becomes involved in legal actions.
Some of these potential liabilities may become actual liabilities when one or more future events occurs or
fail to occur. To the extent that the future event is likely to occur, and a reasonable estimate of the loss
can he made. an estimated liability is accrued and an expense recorded on the First Nations financial
statements.
When the future event and/or ability to estimate involves more uncertainty, the action or claim is
considered a contingent liability.
In part. the firm is to review certain financial transactions in particular any that were not properly
authorized. including hut not limited to the following amounts included in Note 7:
Due from MRJJ Management Inc. $ 59,200
Due from Amcrest Management Inc. 172,200
Unapproved transfers
306,000
The First Nation has made a claim to its insurer for a potential recovery. The likelihood and
recovery are both unknown at this time.
amount
of
17
S IPEKNEKATIK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
MARCH 31. 2015
20. Expenses by olject
2015
2014
Amortization
$ 32,891,945 $ 29,798,(>46
8,795,954 S
694,888
5,612,738
5,102,011
668,159
94,662
2,150,927
2,518,089
234,526
554,027
647,812
4,267,267
1,417,293
133,592
8.137.135
529.646
5,702,123
4.933.449
606.183
78,685
I .083.262
2.351.118
100,104
836.532
622.014
3,062,136
1.335.689
319.97t)
18
SIPEKNEKATIK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
MARCH 31. 2015
22. Financial Instruments Risks and Uncertainties
The First Nation is exposed to the following risks in respect of certain of the financial instruments held:
Credit risk
The financial instruments that potentially subject the First Nation to a significant concentration of credit
risk consist primarily of cash and accounts receivable.
The First Nation maintains cash balances with Canadian chartered banks which is insured by the Canada
Deposit Insurance Corporation up to CDN $100,000. From time to time, these balances exceed the
federall\ insured limits and expose the First Nation to credit risk from concentration of cash. The First
\ation limits this risk by transacting with reputable financial institutions.
The First Nation does have credit risk in accounts receivable $989.735 (2014- $1,281,766), Credit risk is
the risk that one party to a transaction will fail to discharge an obligation and cause the other party to
incur a financial loss. The First Nation reduces its exposure to credit risk by performing valuations on a
regular basis and creating an allowance for bad debts when applicable. The First Nation derives
substantially all of its revenues and therefore, accounts receivable, from government sources. In the
opinion of management. the credit risk exposure to the First Nation is low and is not material.
Liquidity risk
The First Nation does have a liquidity risk in the accounts payable and accrued liabilities of S5693.1 17
(2014 $6,635,807). Liquidity risk is the risk that the First Nation cannot repay its obligations when they
become due to its creditors. The First Nation reduces its exposure to liquidity risk by ensuring that it
documents when authorized payments become due.
-
Totals
Social Development
Band Administration
LduLation
Capital md Housin
Operating and Maintenance
Economic Development
Community Health
Employment Training
Gaining
Tobacco Store
Fisheries
Housing Projects
Gas Bar
-
46,000
67 660
553.749
253,5U8
1,282,169
1,090,716
3,446,303
6,736,075
2,586,065
454,768
1.299.330
(234,568) S
931,033
6)66 7i
200
342,694
Other Revenue
5,635.425 S
759,197
Funds
AANDC
5,400,857 5
1,690,230
6 b6 37
2S 560
896,443
253,598
1,282,169
1,136,716
3,446,303
6,736,075
2,586,065
454,768
1,299,33(1
Total Revenue
l,138i07
4,474,231
Cost of Goods
Sold
S
Total
5,400,857 S
2,464.483
315
671
833 UI
2,065,873
320,487
1.445,129
(.319,669
1.600,036
819,186
1,736,127
218,692
189.098
EMwnditures
Other items
S
2IS
2.
2
24
25
26
27
28
29
30
31
32
33
Page
SIPEKNEKATIK
20
(414,159)
(773,253)
(73)2USt
(104 l)3
(1.169.431)
(66,889)
(162,960)
(182,953)
1,846,267
1,442,658
849,938
236,076
(28.275)
Surplus
(I)eficit)
Schedule #1
SIPEKNEKATIK
SOCIAL DEVELOPMENT
CONSOLIDATED SCHEDULE OF OPERATIONS
FOR THE YEAR ENDED MARCH 31. 2015
2015
2015
Actual
Budget
Revenue
AANDC Income assistance
AANDC Assisted living
Transfer to hand administration
265,296
(340,330)
Expenditures
Basic needs
Rent transferred to housing projects, Sch. 12
Special needs
Wages and benefits
Assisted living
Interest and hank charges
Office and administration
Travel
Surplus
5,364,060
5,364,059
2014
Actual
271,366
(234,568)
5.364.059
265,294
(374,452)
5,289,026
5,400,857
5.254.9() I
4,569,600
192,000
180,000
142,926
162,500
21,000
12,000
9,000
4,738,696
220,095
143,220
30,530
8,437
3,751
4.581,2 16
201,576
1 12,077
142,068
179.384
28,645
7,210
2,725
5,289,026
5,400,857
5,254,901
133,902
122,226
Schedule #2
SIPEKNEKATIK
BAND ADMINISTRATION
CONSOLIDATED SCHEDULE OF OPERATIONS
FOR THE YEAR ENDED MARCH 31, 2015
2015
Budaet
2015
Actual
2014
Actual
Revenue
AANDC Band support
Transfer from Social Development
Governance recovery from LSK
Insurance proceeds
Health Administration Fees
l3and support recovery from LSK
AANDC Registration and membership
AANDC Fin Mgmt Gov Cap Dcv
Province of NS Consultation
Rental income
GST/HST rebates
Miscellaneous
Shelburne project
AANDC Community promotion
AANDC Reserve land and environment
AANDC Governance capacity development
616,044
340,330
146,194
84,668
64,572
28,528
58,036
630,143
234,568
146,194
131,413
122,260
84,668
66,054
63,000
60.000
58,488
44,086
35,456
13,900
-.
1,338,372
1,690,230
1,034,293
240,000
150,000
42,000
50,000
1,338,499
284,719
133,000
105.558
100,932
82,478
75,612
74,516
56,218
50,000
36,966
26,729
23,144
23,065
16,468
15,468
10,939
6,833
5,532
616.044
374,452
142,120
80.396
77.169
64,576
51.188
44,057
68,201
58.036
35,067
29,643
1,641.049
Expenditures
Wages and benefits
Legal costs
Co-management
Interest and hank charges (recovery>
Xyntax software acquisition and implementation
CRA penalties and interest
Office
Consultation
Utilities
Audit fees
Band membership
Other Council expenses
HST recovery commission
Election
External accounting
Insurance
Funding repaid to AANDC Gov Cap Dcv
Travel
Professional development
Communications
60,000
28,800
55,000
55,966
36,000
25,000
18,000
25,000
16,800
19,500
P & ID project
Bad debts
Deficit
(2,204)
2,464,483
1,856,359
(517,987)
(774,253) $
1,261,587
294,1 15
41 1,200
(34,537)
101,471
23.946
31,260
62,150
37,253
32.110
7.050
22,300
12.523
50,668
29.643
37.516
2,370,255
(729,206)
Schedule #3
SIPEKNEKATIK
EDUCATION
CONSOLIDATED SCHEDULE OF OPERATIONS
FOR THE YEAR ENDED MARCH 31, 2015
2015
Budget
Revenue
AANDC Summer Work experience
M ikmaw Kinamatneway
Province of Nova Scotia
Other
2015
Actual
6,343,877
2014
Actual
6,445,216
110,994
10,163
57,477
6,453.600
-
1,46()
6,343,877
6,566,373
6,512,537
2,497,300
76,000
850,000
850,000
251,381
418,648
342,694
1,067,990
146,297
146,193
112,705
2,081,068
76,593
1,185,633
965,294
900.164
365,544
342,694
337,519
170,463
146,194
113,598
110,994
107,993
95,127
85,683
84,668
67,977
54,571
13,838
8,815
1,241
1,740,586
76,245
540,460
542,802
Expenditures
Wages and benefits
Wages and benefits enhanced teacher salary
Post secondary allowances and books
Post secondary tuition
Special education
Daily transportation
Operations and maintenance
Band school operations
Sports and recreation
Governince
New paths
Fitness facility upgrade
School supplies
Cafeteria supplies
\cademic incentives
5
Education band support
Security
Guidance and counselling
Aboriginal language program
Post secondary travel
Capital project
Summer work experience wages
84,668
-
6,843,877
Surplus (deficit)
(500,000)
7,315,671
(749,298) $
833.512
382,380
351,399
366.848
155.907
142.434
263,957
47,273
61.661
83,289
77,169
4,210
183.774
6,265
6,929
145,968
6.013.068
499,469
Schedule #4
S1PEKNEKATIK
CAPITAL AND HOUSING
CONSOLIDATED SCHEDULE OF OPERATIONS
FOR THE YEAR ENDED MARCH 31,2015
2015
Budget
Revenue
Aboriginal Affairs and Northern Development Canada
Administration income CMI-IC housing projects
Canada Mortgage and Housing Corporation
ACOA Multipurpose Centre
AANDC Housing policy implementation
Expenditures
Wages and benefits
Ilousing repairs and renovations
Insurance
Trael
Office expenses
Telephone
Policy development
New housing
660,540
675,660
42,000
11.200
660,543
42,000
-
1 1384()
35,000
660,540
728,860
85l383
293,800
60,940
125,000
14,400
4,800
3,600
371,355
272,406
143,864
35,169
8,251
1,968
276.41()
152,461
250,000
2014
Actual
752,540
Surplus (deficit)
2015
Actual
(92,000) $
833,013
(104,153) $
37,901
4,592
1,179
35,00()
-
507.543
343,840
23
Schedule #5
S IPEKNEKATIK
OPERATING AND MAINTENANCE
2015
Actual
342,694
279,713
-
11,660
Expenditures
Security wages and benefits
Garbage collection and recycling program
Heat and power
Snowplov.ing
Wages arid benefits
Repairs and maintenance
Water and sanitation
Insurance
Fire protection equipment
Community centre
Road maintenance
Fire protection
Street lighting
Travel
Emergency drinking water
Telephone
Training
Oil spill clean-up
Oil spill funding repayable to AANDC
Water 0 & M
279.713
50,000
22,700
504,163
354.373
634,067
896,443
1.549,914
421,956
264,000
237,600
201,000
207,776
72,000
300,000
175,000
433,249
247,844
239,903
239,718
234,129
169,719
3 17.175
246.389
265.645
170,925
177,570
77,407
143,122
I 39.240
151,248
131,586
94,935
36,647
21,412
20,792
14,619
50,000
25,200
15,000
9,943
3,088
2,537
(1,335,465)
44,905
28,481
9,941
14,505
338,965
1,969,532
Deficit
94,935
342,694
286,114
150,000
22,700
2014
Actual
2,065,874
(1,169,431) $
10.814
-
192,373
1 11,790
22,700
1.958.377
(408,563)
Note: Expenditures of $150,000 related to the water systems have been capitalized in Note 13.
Schedule #6
SIPEKNEKATIK
ECONOMIC DEVELOPMENT
CONSOLIDATED SCHEDULE OF OPERATIONS
FOR THE YEAR ENDED MARCH 31, 2015
2015
Budet
Revenue
Aboriginal Affairs and Northern Development Canada
148,258
Expenditures
Land usc/communications
Wages and benefits
Wallace Hill (incorne)/loss
1919 land claim expenses
Business development
Land management wages
Craft contributions
Professional development
Office expenses
Travel
Consulting
Telephone
2015
Actual
148.258
-
90.067
253,598
238,325
99,933
51,753
132,926
53,228
47.98 I
48.228
41,552
40,282
14,901
11,880
11,597
9,890
1,544
52,500
22,000
-
9,000
8.500
7,000
4,200
30,000
1,200
148,258
1,364
1,323
-
286,086
Deficit
151,651
90,067
11,880
2014
Actual
(137,828)
67,872
29,807
97.353
-
320,487
291.241
(66,889) $
(52,916)
26
Schedule #7
SIPEKNEKATIK
COMMUNITY HEALTH
CONSOLIDATED SCHEDULE OF OPERATIONS
FOR THE YEAR ENDED MARCH 31,2015
2015
Budget
Re venue
Health Canada
Youth and mental health funding
Active seniors Province of Nova Scotia
Other
1,222,602
2015
Actual
ixpcnditures
Home and community care
Community health promotion
Building healthy communities mental health
Brighter futures
Operations and maintenance
Planning/quality management
Aboriginal head start
Maternal child health
National native alcohol and drug abuse program
Aboriginal diabetes initiative
Mikmaq youth mental health
Prenatal nutrition
National aboriginal youth suicide prevention strategy
Building healthy communities solvent abuse
Drinkmg water safety
Oral health
Active seniors/new horizons
HIV/Aids program
Communicable disease control targeted immunization
strategy
Insurance
Funding repayable to Health Canada
Special project
Targeted immunization
-
1,222,602
44,567
10,000
5,000
2014
Actual
1,069,720
2,433
-
1,222,602
1,282,169
1,072,153
303,040
225,593
112,138
111,727
54,670
73,166
71,649
49,954
46,735
44,813
442,904
225,593
112,138
111,727
77,878
73,166
71,649
49,954
46,735
44,813
34,567
35,153
23,871
23,201
19,521
14,526
10,000
7,718
655,212
216,081
108.872
108,473
67,966
35,153
23,871
23,201
18,500
14,526
-
7,718
71 .649
49,954
-
47.3 13
2.433
34,308
27.890
1 1 .660
14,526
2,770
8.250
6,148
6,148
3,867
The
accompanying
26.294
17.154
10,000
1,222,602
Deficit
250
-
1,445,129
(162,960)
1.381.055
(408,902)
Schedule #8
S IPEKNEKATIK
EMPLOYMENT TRAINING
CONSOLIDATED SCHEDULE OF OPERATIONS
FOR THE YEAR ENDED MARCH 31, 2015
2015
Budget
Revenue
AANDC Summer work experience
Mikmaq Employment Training Secretariat
Mikma Economic Benefits Office of Nova Scotia Inc.
Other
Daycare service
Province of Nova Scotia funding
2015
Actual
891,514
-
36,000
-
Expenditures
Mikrnaq Employment Training Secretariat programs
(Thud care initiative
Nlikmaw economic benefits office of Nova Scotia Inc.
Summer student wages and benefits
Native employment
Oil and as training
794.380
-
17,940
41,267
-
1,136,716
853.587
552,695
323,874
568,802
200,657
186,518
537,662
261.876
154,344
50,945
-
927,514
927,514
Deficit
46,000
747,579
194,657
81,455
38,175
28,850
2014
Actual
108,217
101,131
134,438
1,319,669
933,976
(182,953) $
(80,389)
28
Schedule #9
S IPEKNEKATIK
GAMING
CONSOLIDATED SCHEDULE OF OPERATIONS
FOR THE YEAR ENDED MARCH 31, 2015
2015
Budget
Revenue
Gaming commissions band operated VLTs
Gaming commissions Hammonds Plains VLTs
Province of Nova Scotia gaming agreement
ATM commissions
Gaming commissions store operated VLTs
-
1,118,000
937,500
300,000
-
Expenditures
Atlantic Lottery Corporation commissions
Waes and benefits
Security wages
Rent
Materials and supplies
Heat and lights
Telephone
Interest and hank charges
Snow removal
Travel
Bad debts
Advertising
Professional fees
1,399,191
327,283
26,779
-
1,284,109
208,062
370,248
11.017
255.917
3,446,303
2.129.353
690,000
587,600
182,496
60,000
25,200
24,000
3,600
3,600
655,653
519,370
180,894
120,000
59,454
30,292
8,377
7,213
7,195
1,588
590,659
381,543
148.206
5,400
-
3,000
2,000
$ 1,693,050 $
2014
Actual
2,355,500
1,586,896
Surplus
2015
Actual
768,604
33,949
14.306
9,196
3,5$()
6,239
22.365
1,600,036
$ 1,846,267 $
1,220,003
909,350
Schedule #10
SIPEKNEKATIK
TOBACCO STORE
CONSOLIDATED SCHEDULE OF OPERATIONS
FOR THE YEAR ENDED MARCH 31, 2015
2015
Bud2et
Revenue
Tobacco sales
Loblaws settlement
6,720,000
2015
Actual
6,686,075
50,000
2014
Actual
6,646.515
-
6,720,000
6,736,075
6,646,515
4,704,000
4,474,231
4,372.661
Gross profit
2,016,000
2,261,844
2,273.854
400,000
393,750
117,520
27,500
8,400
385,312
276,488
104,255
32,988
12,451
7,471
121
403.904
226,265
121,069
5.000
3.549
7.546
121
819,186
767.453
Expenditures
l)onat ions to senior assistance
Donations to community members
Wages and benefits
Bass derby/Pow Wow
Office
Bank charges
Professional fees
947,170
Surplus
1,068,830
1,442,658
1.506.400
30
Schedule #1 1
S IPEKNEKATIK
FISHERIES
CONSOLIDATED SCHEDULE OF OPERATIONS
FOR THE YEAR ENDED MARCH 31, 2015
2015
Budget
2015
Actual
2014
Actual
Revenue
Lobster
Snow crab
450,000
500,000
9,000
78,250
58,000
1,095,250
Expenditures
Wages and benefits
l3and owned boat Snow Crab
Community member disbursements
Lobster nets
AICFI wages
Band owned boat Lobster
Professional fees
Travel
AWFI training
Clarks Harbour property taxes and utilities
Mi see Ilaneous
Swordfish expenses
Employee testing
Office and supplies
Bank charges
Surplus
791,842
352,785
182,800
119,472
692,324
79,686
61,902
53,559
15.950
12.368
3,500
600
41,575
37,131
25,282
13,491
9,349
9,174
6,320
4,950
358
254,131
1,736,127
90,000
-
53,031
-
6,000
12,000
-
18,000
70,000
-
862,707
580.828
393.472
70,759
57,155
1.965.921
2,586,065
1,392,683
861,725
180,165
103,896
47,596
841,119
849,938
86.85()
-
21,594
8,024
-
7.356
4,544
420
902.989
1.062,932
Schedule #12
SIPEKNEKATIK
HOUSING PROJECTS
CONSOLIDATED SCHEDULE OF OPERATIONS
FOR THE YEAR ENDED MARCH 31, 2015
2015
Budget
Revenue
Rental Income
Canada Mortgage and Housing Corporation subsidies
CMHC RRAP Funding
Lxl)en(1itures
Inierest on long-term debt
Insurance
RRAP renovations
Utilities and administration
Professional fees
Mai.nter.ance
192,000
150,000
40,000
2015
Actual
201,576
203,449
93,30()
454,768
498325
96,960
76,903
97762
103,200
1 12,866
42,000
6,750
29,799
47,489
40,000
44,040
9,000
47,300
42,000
5,000
382,000
190,000
Surplus
220,095
187,373
47,300
2014
Actual
192,000
218,692
$
236,076
392,377
S
lO5948
Schedule #13
SIPEKNEKATTK
GAS BAR
CONSOLIDATED SCHEDULE OF OPERATIONS
FOR THE YEAR ENDED MARCH 31, 2015
2015
Budget
Revenue
Fuel sales
Tobacco sates
Rent charged to Gaming
1,380,000
204,000
60,000
2015
Actual
1,076,602
162,728
60,000
2014
Actual
1.299,885
128,743
1,644,000
1,299,330
1,428.628
1,243,000
1,016,845
154,000
121,662
1,226,542
102,920
1,397,000
1,138,507
1,329,462
Gross profit
247,000
160,823
99,166
lxpenditures
Wages and benefits
Computer software and support
Interest and hank charges
Repairs and maintenance
Utilities and telephone
189,840
15,000
6,000
9,600
10,800
166,611
8,865
6,493
3,556
2,573
223,971
7,018
6.728
5, 185
4,023
231,240
189.098
246.925
I)eficit
15,760
(28,275) $
(147,759)
SIPEKNEKATIK
2015
2014
(414,159)
844,544
(23(>.X2 I )
(1.039.1 67
(230,821)
(1,039,167)
1.417.293
I .335.689
772,313
1,141,066
33
3,400,851
lotal revenue
(1895)
13190(9
total espeoses
03,513
1,15)670
1)75))
25 000
92,514
36,000
891,,14
266. 340
1,116,716
793,579
28,850
191.657
119.630
tto2Ot
Espenses
lotal revenue
Federal Government
Provutctal Government
Lconomic Activtties
Other revenue
Revenues
201c
5,400,837
Total espenses
4.983,600
5.144229
5,289,026
)0,,426
256,128
,,289 06
Espenses
140,3)0)
(234,568)
5629.356
7635.425
s19,s70
3,446,303
327,283
3.110,020
2015
70 iSO
587,100
3,35,s90
300,000
2,044,OO
5,
1 -.42 t,5S
3,3,114)
1 85
4 04,60
444!
13 171
117.iO
000
.
20
(v
6,720,000
Budget 2015
l04.25
6. (6,075
6,686 0
50,000
2015
(500000)
6,83 3,877
4,019,196
2,821,681
6,3t817
6,14l,877
Budget 2015
Unbacco store
(749.208) 5,
(377087)
7.31 7.671
4,257,846
1,0,7 825
6,66,37
10.163
6 41,16
1 I 3,994
2015
Education
1,916.359
840,066
42,000
1.0 34,293
1.318.372
399,20
8,62
Budget 2015
Gaming
(2.325.1 39) $
4,015. 369
1.118,678
1.333,640
1,117,293
103,558
1.690 230
Sl,033
75949
60.0(81
JlgQt,,!L
215
B60gt2fl150l5
2015
Itderal Government
Provincial Government
1conomt,. \cttvttles
Other revenue
Revenues
Social dselopntent
51 5,R1\DFLM8WH
5,
1.
5,4
(5
1. ,( 1
fl-i,
1404.111
2,586367
2,405,900
180,16
2015
(92,000)
752.540
458,740
293,800
660,5 (0
(60,530
1(11)
8)1 114
254,1)1
Ni
53 03!
1,095,2,0
1,086,250
9,000
Budget 2015
Fisheries
(103,133) $
833.013
461,658
371,3,,
28 660
42 000
686,860
Budet20lc
SF1 KJ KATIE
3 6.076
218,6
141, Si
690)
354.768
220,09,
234,673
2015
000
137)33
0,4431
9660
3s2000
192,1)00
190,00(3
Budget 2015
Housing projects
(1,335,465)
1,969,532
2,065.874
(1,169,431) S
1,339.800
629,732
634,0o7
332,o94
29l.37
Budget 2015
1,396,496
667,378
896,443
332,694
5,7,749
2015
286,086
154.333
131.153
1452,8
148,258
Budget 2015
5 7
1, 7(0
1.628.240
4) 11 3
37.000
189.840
1,644000
1.644,000
Budget 2015
5) $
166,611
1,299.1)0
1.299. 330
2015
Gas Bar
(66,889) S (137,828)
20, 387
188.216
1)2,271
25,598
253.598
2015
Economic dcvelopttt
5,
5,
1.222,602
522,602
700,000
1,222,602
1,222 602
2488))
8017,) 3
1 38,960
6,101 000
tS,tRs 33
7,003,676
28.761,006
16,125,172
300,000
11.51)3,750
8)0.084
Budget 2015
(413,133) S
(2831.936
)6,6R3 501)
8.705,953
1 41.29l
18. 361
5,613. 38
32,477.787
16,765,064
537,127
I 3,704,982
1,470.614
2015
(onsolidaled totals
(162,960) $
1,445,129
668.159
776,970
1,282.169
49,,6)
I 222.602
10.000
Bud et 20 15
Comntunitv health
total expenses
(0,)
70
Expenses
total resenue
Ret mum
46 744
134 I
11 33
SI
14
(.13
.962
203,449
Homing projects
2014
.0
4
(3
8
6
s
372
07 194)
6 21)
3.57 993
08
9,76
01 49
ls.
1.965,921
71(49
394,472
Fisheries
2013
II3l.I6
I .92 44)52
405,025
(s,6)60t5
6,646.515
Tobacco store
2014
223.2)))
1,077.859
L44I.042
282.680
342,999
200.270
00.275
I,5D.14
I.210.)4)
Operating nod
maintenance
2014
93.95
94468
42.000
823,787
18) 667
6.280.247
3.300.2o)
2.71 2.7))
276.3
I.ducation
2013
201 ,56
2.129.33
Gaming
2014
I.450.1221
5104.406
I -195.755
1.4361.06
258.8.15
51.177
037)0)
Band administration
2014
\t,)I I SI SRI, II
OS), EL
I .940
855,647
5.62.35
Total expenses
5,707.990
321.452
7.620,77
SflOft)L,ittOfl
lspettses
Total resenue
I ederal Gosetntnent
Pros incial oosemtnenr
lcsnuntic .\ctis itte
Other resenue
Resenue,
Social development
2014
SR
SIP! EM
1(16.468
3,32. 132
2.1)4
264.0S2
I .425.628
I.)28.627
Gas Bar
2014
2.25!
I 453)07
97679
48,278
37.258
t.conomic deselopment
2014
8(4545
30,184 5(6
8,1 .175
1,3)5 667
07,76
S,02 323
4. 32,09
113)79,111
17,814,558
2.129,3,3
9.697.780
I_5_720
Consolidated totals
2014
)$3)S.902)
I.481,055
606,183
5731.72
3132.17.
2.4)
(ommunit health
2013
tlscription
10141 funding
0,423
2,171,356
7,923,629
454,187
184,187
1,3(14
110.1)88
1 (6,058
35,169
14.505
69,1 itt
234,568
234)65
85,42b
139,140
nh 2
adfl,V
I rosict
i aid
I, ;o
6,8(4
(140
I 1,2s3
Iocl
5jj
22,700
256,087
239.18
219 In
2(9,IS
(0,5(0
en,
454.lis
Par
1.30.1
5.114 199
5,111,19)
5,11 (,I9)
Ills (55
nd bark
l,)
1,4,574
79,04)
I I.nn0
1.880
SOOXs%a
(5,141
96,057
1 3s,90
122,226
3I,(%S
044,0.tt
1.903,389
sc
Sr:on. air
46,1101)
90.067
lsO.OtXt
22,700
371,Th7
0351181
[us
11.850
t49(5
11)0.815
(6,0S4
141,1St
5,364,0))
271,360
6 5,660
2no,114
7,445.047
t,,ti.t4,
Funding
Fxpense type
it
-(i ki S. \1 k
442,125
272,406
169. 19
442125
Rcpair
100,942
100,942
100.942
e 22
3
0
1
r.tci
S,rttbje
Si \li 5
t
94,9(5
349(5
9l,)3p
I cs.pr,cnt
n.hs
I-I
150,000
190,000
150.01)0
pafs
,s.ct.
Ia.,
e
Jpit.
247,844
24,844
247,844
rcccla
,.
S.f
,.raagc
and
sti
5.
239,903
279,903
239,909
onius_n.t
huslda.g
495,33
9,823,293
119,705
00.542
154,13-i
90.067
1)0.000
11.980
53539
100,815
l,0%,)4
(8,268
I 46,709
3364099
271,366
675,930
1,035,218
9,221,125
Total
expen,e,
9,720
5.720
70,5)1
109,985
20,10s
Srpptie.
aid ttt.c.
idctLitt
(1,922,364)
(146.286)
l.s7,941
(108.344)
(3.270)
(1,549.103)
(1,776,078)
27,S1s
14.936
464,4,51s
saspir.
SIPEKNEKATIK
SCHEDULES TO CONSOLIDATED FINANCIAL STATEMENTS
GOVERNMENT TRANSFERS
YEAR ENDED MARCH 31, 2015
2015
2015
2015
Total
Capital
Qprating
7,773,629
1,222,602
180,165
6,364,295
747.579
245,873
Health Canada
Department of Fisheries and Oceans
Mikmaw Kinamatneway
METS
Canada Mortgage and Housing Corporation
150.000
7.923.629
I ,222602
180, 165
6,445,216
747,579
245.873
80,921
-
S 16,534,143
537,127
38
230,921
S 16,765,064
537.127
S IPEKNEKAT 1K
EXTERNALLY RESTRICTED SURPLUS EDUCATION CONTINUITY SCHEDULE
-
$ 499,469
Less:
Deficit from Education (Schedule #3)
Capital asset purchase school bus
$ (749.298)
$ (80,921
$ (330,750)
39
opinion on
Based on our review, nothing has come to our attention that causes us to believe that these
schedules have not been prepared, in all material respects. in accordance with the instructions in
the handbook described above.
These schedules, which have not been, and were not intended to be, prepared in accordance with
Canadian generally accepted accounting principles, are solely for the information and use of the
members of Sipeknekatik and Aboriginal Affairs and Northern Development Canada for the
purpose of complying with the Aboriginal Affairs and Northern Development Canada Year End
Financial Reporting Handbook. 2014-2015. These schedules were not intended to be and should
not be used by anyone other than the specified users or for any other purpose.
July28. 2015
Woodstock. NB
Andrew D. Lenehan. CA
40
SIPEKNEKATIK
SCHEDULES TO CONSOLIDATED FINANCIAL STATEMENTS
YEAR ENDED MARCH31, 2015
(unaudited)
Position
R.ufu..s Copage
Jerry brancis Sack
Rk nnie \V ill hint Joseph Augustine
\1ar Ellen Svlihov
Thomas Jeflerson Howe
Colleco Mary Rebecca Jane Knockwood
Alexander McDonald
hin Nein
I 1mih\ Nes in
Keith J. Juliait
1)oreen Knockwood
MichIe Glaseow
lhona \Ialonev
(Hen P. Knoksood
Earl Sack
Michael P. Sack..
Cheryl Maloney
Chief
Council br
Counciblor
Councilbor
Councillor
Councilbor
Councillor
Councillor
Council br
Councillor
Couneillor
Councillor
Council br
Councillor
Couneillor
Councillor
(ouncilbor
# of
months
12
12
7
5
12
12
12
7
5
12
Salary
61,793
38.520
22.964
15.556
38,521)
38,520
38.520
22.964
15.556
38,520
12
38,520
12
7
5
12
7
5
38.520
22.964
15.556
38,520
22,964
15.556
41
524M33
Honoraria
Other
Total
S 61,793
1.096
1,620
$ 2.716
Travel
Expenses
38.520
22,%4
15.556
39,616
38,520
38.520
22.964
15.556
38,520
38,520
38.52(1
22.964
15.556
40,140
22.964
15.556
5 526.749
1,470
302
368
1,540
302
2.1(21
368
368
368
872
-
7,979
SIPEKNEKATIK
SCHEDULES TO CONSOLIDATED FINANCIAL STATEMENTS
YEAR ENDED MARCH 3!. 2015
(unaudited)
Posit ion
)perati ins
F mince
.Finaneial Officer
R st Seci ndarv Education
F lusine
O&M
Bat.:id S.chooi
Pre ch ol
I Fi (ar
Economic Development
Tobacco
I kalth
Sports aitd Recreation
H.uman Resources
(1.irntn. on reserve
anuniz off reserve I Hammonds Plains)
Sc ial Development
Fisheries
(.is Bar
1 en1 crsh ip
Uomniuiiications
Education Liaison Officer
\TFTS
Sccui it\
Director
Director
Executive
Manager
Manager
Manager
Manager
Manager
Manager
Manager
Manager
Manager
Manager
Manager
Manager
Manager
Manager
Manager
Manager
Manager
Manager
Manager
Manager
Manager
# of
months
12
12
8
12
12
12
12
12
12
12
12
12
12
7
12
12
12
12
12
12
12
12
12
12
fra ci
Salary
61,000
60,000
63,846
36.078
42.423
37,481
97,614
Honoraria
Other
Total
5000
4.401)
66.230
35.000
46,000
40,000
31.971
35,000
21,662
39.92 3
35.0(X)
52,085
52,215
36.0(X)
33.240
49,614
49,700
39.952
35,000
$ 1,098,034 $
42
4,200
3.701)
17,150
5.450
61.000
60,0(X)
63,846
36.578
46.823
37,481
97,614
66.230
35.001)
46,000
40,000
31.971
35,000
25,86.2
39,923
38.700
52,085
52,2i5
36.000
34.240
49,614
66,850
45.3)2
35,0(34)
$ 35,404) S 1.133,434
Expenses
1.518
2,607
3,922
3.513
3.465
8,504
3,197
3,395
1,953
1.838
3,209
248
540
1.033
3,051
24,578
1.56))
754
3,658
3.932
3,532
$ 82,938