First Nations / Mississaugas of Scugog Island First Nation / 2017-2018
Audited consolidated financial statementsFY 2017-2018
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Statements as published · FY 2017-2018
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CONSOLIDATED FINANCIAL POSITION
FY 2017-2018 · PDF page 6
FA − FL = Net FA: matchedNet FA + NFA = Acc. surplus: matched
| 2018 | 2017 | |
|---|---|---|
| Cash (note 2)n2 | 1,433,312 | 654,854 |
| Accounts receivable (note 3)n3 | 258,357 | 360,448 |
| Term deposit (note 4)n4 | 1,000,000 | -⚑ |
| Inventories for resale (note 6)n6 | 38,408 | -⚑ |
| [Total FINANCIAL ASSETS] | 2,730,077 | 1,015,302 |
| Accounts payable and accrued liabilities (note 8)n8 | 379,782 | 555,165 |
| Due to Government/other Government Organizations (note 9)n9 | 312,288 | 280,607 |
| Trust funds held by INAC (note 4)n4 | 729 | 706 |
| Deferred revenue (note 10)n10 | 619,294 | 473,430 |
| Long-term debt (note 11)n11 | 1,851,357 | 1,813,106 |
| [Total LIABILITIES] | 3,163,450 | 3,123,014 |
| NET DEBT | (433,373) | (2,107,712) |
| Prepaid expenses (note 12)n12 | 154,218 | 133,028 |
| Deposit on tangible capital assets | 147,330 | -⚑ |
| Tangible capital assets (note 13)n13 | 5,127,106 | 4,805,274 |
| Construction in progress (note 14)n14 | 1,143,350 | 1,098,131 |
| [Total NON FINANCIAL ASSETS] | 6,572,004 | 6,036,433 |
| ACCUMULATED SURPLUS | 6,138,631 | 3,928,721 |
CONSOLIDATED OPERATIONS AND CHANGES IN ACCUMULATED SURPLUS
FY 2017-2018 · PDF page 7
Rev − Exp = Surplus: matched
| 2018 Budget (Unaudited)(budget) | 2018 Actual | 2017 Actual | |
|---|---|---|---|
| Indigenous and Northern Affairs Canada | 2,271,146 | 1,807,489 | 2,623,921 |
| Indigenous and Northern Affairs Canada - Clawback | -⚑ | (57,585) | (60,907) |
| Health Canada | 337,850 | 337,850 | 294,687 |
| Fisheries and Oceans Canada | 131,801 | 131,801 | 343,163 |
| Canada Mortgage and Housing Corporation | 358,395 | 358,395 | 166,179 |
| Canadian Heritage | 7,500 | 7,500 | -⚑ |
| Provincial government | 78,720 | 78,798 | 81,848 |
| Other | 3,964,807 | 4,303,122 | 2,169,428 |
| [Total REVENUE] | 7,150,219 | 6,967,370 | 5,618,319 |
| Economic Development | 42,000 | 42,694 | 37,040 |
| Education | 673,525 | 567,283 | 621,054 |
| Income Assistance | 417,394 | 370,795 | 414,569 |
| Assisted Living | 30,473 | 34,516 | 58,385 |
| Facilities - Operations and maintenance | 35,727 | 65,016 | 72,410 |
| Other - Capital | 352,805 | 511,689 | 456,595 |
| Indian Government Support | 1,243,346 | 834,584 | 1,238,013 |
| Health | 303,910 | 315,505 | 303,796 |
| Aquaculture | 184,402 | 211,783 | 198,304 |
| Fisheries | 1,667,807 | 1,679,209 | 1,191,963 |
| Natural Resources | 115,000 | 116,906 | 86,622 |
| Consulting | 6,000 | 7,480 | -⚑ |
| [Total EXPENSES] | 5,072,389 | 4,757,460 | 4,678,751 |
| ANNUAL SURPLUS | 2,077,830 | 2,209,910 | 939,568 |
| ACCUMULATED SURPLUS, BEGINNING OF PERIOD | 3,928,721 | 3,928,721 | 2,989,153 |
| ACCUMULATED SURPLUS, END OF PERIOD | 6,006,551 | 6,138,631 | 3,928,721 |
CONSOLIDATED CHANGES IN NET DEBT
FY 2017-2018 · PDF page 8
| 2018 | 2017 | |
|---|---|---|
| ANNUAL SURPLUS | 2,209,910 | 939,568 |
| Acquisition of tangible capital assets | (765,832) | (1,218,142) |
| Amortization of tangible capital assets | 443,209 | 340,988 |
| Deposit on tangible capital assets | (147,330) | -⚑ |
| Disposal of tangible capital assets | 157,185 | 10,000 |
| Accumulated amortization on disposal of tangible capital assets | (156,394) | (7,500) |
| [Total Tangible capital assets] | (469,162) | (874,654) |
| Additions of construction in progress | (45,219) | (285,809) |
| Increase of prepaid expense | (21,190) | (1,247) |
| [Total Other non-financial assets] | (66,409) | (287,056) |
| CHANGE IN NET DEBT | 1,674,339 | (222,142) |
| NET DEBT, BEGINNING OF YEAR | (2,107,712) | (1,885,570) |
| NET DEBT, END OF YEAR | (433,373) | (2,107,712) |
CONSOLIDATED CASH FLOWS
FY 2017-2018 · PDF page 9
| 2018 | 2017 | |
|---|---|---|
| Annual surplus | 2,209,910 | 939,568 |
| Amortization | 443,209 | 340,988 |
| Gain on disposal of tangible capital assets | (459) | (7,500) |
| [Add (deduct) non-cash items Total] | 2,652,660 | 1,273,056 |
| Accounts receivable | 102,091 | (46,935) |
| Prepaid | (21,191) | (1,247) |
| Inventories | (38,408) | -⚑ |
| Accounts payable and accrued liabilities | (175,387) | 293,882 |
| Due to Government and other Government organizations | 31,681 | 27,405 |
| Deferred revenue | 145,864 | 455,938 |
| [Net change in non-cash working capital items Total] | 2,697,310 | 2,002,099 |
| Increase of long-term debt | 151,640 | 359,186 |
| Repayment of long-term debt | (113,384) | (99,790) |
| Decrease in bank loan | -⚑ | (250,000) |
| Repayment of demand loans | -⚑ | (10,000) |
| Transfer to the replacement reserve fund | (24,403) | (38,106) |
| [FINANCING ACTIVITIES Total] | 13,853 | (38,710) |
| Deposit on capital assets | (147,330) | -⚑ |
| Addition to capital assets | (765,832) | (1,218,142) |
| Proceeds from disposal of capital assets | 1,250 | 10,000 |
| Net increase in construction in progress | (45,219) | (285,809) |
| [CAPITAL ACTIVITIES Total] | (957,131) | (1,493,951) |
| Increase of term deposit | (1,000,000) | -⚑ |
| [INVESTING ACTIVITIES Total] | (1,000,000) | -⚑ |
| INCREASE IN CASH AND CASH EQUIVALENTS | 754,032 | 469,438 |
| CASH AND CASH EQUIVALENTS (BANK OVERDRAFT), BEGINNING | 438,002 | (31,436) |
| CASH AND CASH EQUIVALENTS, ENDING | 1,192,034 | 438,002 |
Notes to the financial statements
Verbatim, as published. Statement lines above link to their notes.
Note 2CASH
| 2018 | 2017 | |
|---|---|---|
| Cash in operating accounts | 1,192,034 | 438,002 |
| Cash in Ottawa Trusts | 729 | 706 |
| Replacement reserve fund - restricted | 240,549 | 216,146 |
| [Total] | 1,433,312 | 654,854 |
Note 3ACCOUNTS RECEIVABLE
| 2018 | 2017 | |
|---|---|---|
| Fisheries and Oceans Canada | 27,620 | 59,595 |
| Indigenous and Northern Affairs Canada | 4,914 | 104,645 |
| Provincial Government | 3,638 | 49,304 |
| Enhanced education | 1,856 | 167 |
| Other receivables | 220,329 | 146,737 |
| [Total] | 258,357 | 360,448 |
Note 5OTTAWA TRUST MONEYS
| Beginning balance | Additions(other) | Withdrawals(other) | Ending balance(other) | |
|---|---|---|---|---|
| Trust - capital | 142 | -⚑ | -⚑ | 142 |
| Trust - revenue | 564 | 23 | -⚑ | 587 |
| Total | 706 | 23 | -⚑ | 729 |
Note 6INVENTORIES FOR RESALE
| 2018 | 2017 | |
|---|---|---|
| Tobacco | 38,408 | -⚑ |
Note 8ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
| 2018 | 2017 | |
|---|---|---|
| Suppliers | 250,401 | 512,824 |
| Payroll deductions | 9,465 | 7,864 |
| Sales tax | 23,744 | 5,305 |
| Accrued expenses | 96,172 | 29,172 |
| [Total] | 379,782 | 555,165 |
Note 9DUE TO GOVERNMENT AND OTHER GOVERNMENT ORGANIZATIONS
| 2018 | 2017 | |
|---|---|---|
| Federal government - INAC | 101,882 | 60,907 |
| Provincial government | 210,406 | 219,700 |
| [Total] | 312,288 | 280,607 |
Note 10DEFERRED REVENUE
| Balance March 31, 2017 | Funding received 2018(other) | Revenue recognized 2018(other) | Balance March 31, 2018(other) | |
|---|---|---|---|---|
| INAC - Ec Dev. Planning | 38,136 | -⚑ | 38,136 | -⚑ |
| INAC - Mitigation | 202,500 | -⚑ | 38,732 | 163,768 |
| INAC - Recovery | 211,994 | 329,919 | 242,024 | 299,889 |
| INAC - Capacity Development | 10,000 | -⚑ | 10,000 | -⚑ |
| INAC - Renovations and additions | -⚑ | 85,000 | -⚑ | 85,000 |
| INAC - Mjr Renos, Extensn & Repair | -⚑ | 59,228 | -⚑ | 59,228 |
| Health Canada - Medical Service - Capital Investments | 10,800 | 50,000 | 60,800 | -⚑ |
| Total Federal Government | 473,430 | 524,147 | 389,692 | 607,885 |
| North Shore Micmac District | 124,588 | 119,629 | 4,959 | -⚑ |
| Other | 7,000 | 550 | 6,450 | -⚑ |
| Total Other | 131,588 | 120,179 | 11,409 | -⚑ |
| Total | 473,430 | 655,735 | 509,871 | 619,294 |
Note 11LONG-TERM DEBT
| 2018 | 2017 | |
|---|---|---|
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $300 including capital and interest at the rate of 2.35%, maturing in 2028, renewable in September 2018, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 33,280 | 36,070 |
| 2018 | 2017 | |
|---|---|---|
| Subtotal from previous page | 243,690 | 266,802 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $639 including capital and interest at the rate of 1.39%, maturing in January 2020, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on two housing units | 13,876 | 21,298 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $427 including capital and interest at the rate of 1.12%, maturing in 2035, renewable in February 2020, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 78,522 | 82,739 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $262 including capital and interest at the rate of 1.05%, maturing in 2025, renewable in April 2020, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 20,742 | 23,655 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $411 including capital and interest at the rate of 1.23%, maturing in 2040, renewable in May 2020, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 95,688 | 99,422 |
| Loan, secured by a first mortgage on buildings, repayable by monthly instalments of $278 including capital and interest at the rate of 1.39%, maturing in 2030, renewable in June 2020, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 37,295 | 40,090 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $444 including capital and interest at the rate of 1.39%, maturing in 2035, renewable in June 2020, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 81,261 | 85,425 |
| Subtotal carried forward | 571,074 | 619,431 |
| 2018 | 2017 | |
|---|---|---|
| Subtotal from previous page | 571,074 | 619,431 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $278 including capital and interest at the rate of 1.01%, maturing in November 2020, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 8,767 | 11,994 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $482 including capital and interest at the rate of 1.01%, maturing in 2041, renewable in February 2021, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 118,298 | 122,865 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $259 including capital and interest at the rate of 1.11%, maturing in 2026, renewable in April 2021, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 23,332 | 26,168 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $292 including capital and interest at the rate of 1.11%, maturing in 2031, renewable in April 2021, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 42,728 | 45,747 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $426 including capital and interest at the rate of 1.14%, maturing in 2036, renewable in June 2021, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 84,607 | 88,734 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $259 including capital and interest at the rate of 1.03%, maturing in August 2021, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 10,445 | 13,434 |
| Subtotal carried forward | 859,251 | 928,373 |
| 2018 | 2017 | |
|---|---|---|
| Subtotal from previous page | 859,251 | 928,373 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $280 including capital and interest at the rate of 1.31%, maturing in November 2021, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 12,006 | 15,182 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $514 including capital and interest at the rate of 1.31%, maturing in 2041, renewable in December 2021, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 125,888 | 130,380 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $445 including capital and interest at the rate of 1.48%, maturing in 2037, renewable in January 2022, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 89,599 | 93,697 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $479 including capital and interest at the rate of 1.48%, maturing in 2042, renewable in January 2022, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 115,320 | 119,329 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $315 including capital and interest at the rate of 1.44%, maturing in 2032, renewable in February 2022, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 47,379 | 50,454 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $454 including capital and interest at the rate of 1.43%, maturing in 2037, renewable in April 2022, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 90,645 | 94,761 |
| Subtotal carried forward | 1,340,088 | 1,432,176 |
| 2018 | 2017 | |
|---|---|---|
| Subtotal from previous page | 1,340,088 | 1,432,176 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $476 including capital and interest at the rate of 1.43%, maturing in 2042, renewable in April 2022, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 116,311 | 108,146 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $313 including capital and interest at the rate of 1.30%, maturing in 2032, renewable in June 2022, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 48,319 | 51,405 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $267 including capital and interest at the rate of 1.84%, maturing in September 2022, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 13,808 | 16,731 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $301 including capital and interest at the rate of 1.84%, maturing in 2027, renewable in September 2022, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 31,443 | 34,457 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $591 including capital and interest at the rate of 1.97%, maturing in 2042, renewable in December 2022, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 138,904 | -⚑ |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $338 including capital and interest at the rate of 2.39%, maturing in 2033, renewable in March 2023, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit | 50,681 | 53,681 |
| Subtotal carried forward | 1,739,554 | 1,696,596 |
| 2018 | 2017 | |
|---|---|---|
| Subtotal from previous page | 1,739,554 | 1,696,596 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $587 including capital and interest at the rate of 2.49%, maturing in 2038, renewable in May 2023, secured by a ministerial guarantee from Indigenous and Northern Affairs Canada and a first mortgage on one housing unit. | 111,803 | 116,510 |
| [Total] | 1,851,357 | 1,813,106 |
| Amount | |
|---|---|
| 2019 | 114,864 |
| 2020 | 110,434 |
| 2021 | 104,561 |
| 2022 | 101,008 |
| 2023 | 97,403 |
Note 12PREPAID EXPENSES
| 2018 | 2017 | |
|---|---|---|
| Tuition fees | 129,566 | 116,224 |
| Lease | 18,500 | -⚑ |
| Other | 6,152 | 16,804 |
| [Total] | 154,218 | 133,028 |
Note 13TANGIBLE CAPITAL ASSETS
| Land and Buildings | Roads and Paving(other) | Equipment and boat(other) | Vehicule(other) | Total 2018(other) | Total 2017(other) | |
|---|---|---|---|---|---|---|
| Opening balance | 5,951,719 | 730,061 | 1,407,541 | 62,165 | 8,151,486 | 6,943,344 |
| Additions | 476,800 | 10,625 | 159,779 | 118,628 | 765,832 | 1,218,142 |
| Disposals | -⚑ | -⚑ | (145,210) | (11,975) | (157,185) | (10,000) |
| Closing balance Cost | 6,428,519 | 740,686 | 1,422,110 | 168,818 | 8,760,133 | 8,151,486 |
| Opening balance | 2,481,036 | 179,529 | 657,388 | 28,259 | 3,346,212 | 3,012,724 |
| Amortization | 234,812 | 19,195 | 164,595 | 24,607 | 443,209 | 340,988 |
| Accumulated amortization on disposals | -⚑ | -⚑ | (145,210) | (11,184) | (156,394) | (7,500) |
| Closing balance Accumulated Amortization | 2,715,848 | 198,724 | 676,773 | 41,682 | 3,633,027 | 3,346,212 |
| Net book value | 3,712,671 | 541,962 | 745,337 | 127,136 | 5,127,106 | 4,805,274 |
| Opening net book value | 3,470,683 | 550,532 | 750,153 | 33,906 | 4,805,274 | 3,930,620 |
| Closing net book value | 3,712,671 | 541,962 | 745,337 | 127,136 | 5,127,106 | 4,805,274 |
| Increase (decrease) in net book value | 241,988 | (8,570) | (4,816) | 93,230 | 321,832 | 874,654 |
Note 19EXPENSES BY OBJECT
| 2018 | 2017 | |
|---|---|---|
| Wages & employee benefits | 996,657 | 1,081,377 |
| Fees and contract services | 478,083 | 753,299 |
| Insurance | 37,725 | 43,529 |
| Interest | 35,261 | 32,881 |
| Office supplies and equipment | 49,799 | 53,216 |
| Professional services | 30,140 | 47,398 |
| Repairs & maintenance | 170,656 | 166,214 |
| Supplies & services | 93,641 | 105,895 |
| Telephone | 8,351 | 8,596 |
| Travel | 33,770 | 25,977 |
| Tuition | 418,544 | 415,251 |
| Utilities | 267,560 | 262,101 |
| Other | 1,694,064 | 1,342,029 |
| Amortization | 443,209 | 340,988 |
| [Total] | 4,757,460 | 4,678,751 |
Note 20RECONCILIATION OF INDIGENOUS AND NORTHERN AFFAIRS CANADA (INAC) FUNDING
| 2018 | |
|---|---|
| INAC funding per consolidated financial statements | 1,807,489 |
| Less: Deferred revenue - Ec. Dev. Planning 2016-2017 | 38,136 |
| Deferred revenue - Mitigation 2016-2017 | 202,500 |
| Deferred revenue - Capacity Development 2016-2017 | 10,000 |
| Deferred revenue - Recovery 2016-2017 | 211,994 |
| [Total Less: Deferred revenue] | 462,630 |
| Plus: Deferred revenue - Renovations and additions | 85,000 |
| Deferred revenue - Mjr Renos, Extensns & Repair | 59,228 |
| Deferred revenue - Mitigation | 163,768 |
| Deferred revenue - Recovery | 299,889 |
| [Total Plus: Deferred revenue] | 607,885 |
| Funding per INAC revenue confirmation | 1,952,744 |
Note 21GOVERNMENT TRANSFERS
| Operating(budget) | Capital | 2018 Total | |
|---|---|---|---|
| Indigenous and Northern Affairs Canada | 1,786,289 | 21,200 | 1,807,489 |
| Health Canada | 303,910 | 33,940 | 337,850 |
| Canada Mortgage and Housing Corporation | 88,395 | 270,000 | 358,395 |
| Department of Fisheries and Oceans | 117,253 | 14,548 | 131,801 |
| Canadian Heritage | 7,500 | -⚑ | 7,500 |
| [Total Federal government transfers] | 2,303,347 | 339,688 | 2,643,035 |
| Provincial government transfers | 78,798 | -⚑ | 78,798 |
| [Total] | 2,382,145 | 339,688 | 2,721,833 |
| Operating(budget) | Capital | 2017 Total | |
|---|---|---|---|
| Indigenous and Northern Affairs Canada | 2,168,367 | 455,554 | 2,623,921 |
| Health Canada | 294,687 | -⚑ | 294,687 |
| Canada Mortgage and Housing Corporation | 105,549 | 60,630 | 166,179 |
| Department of Fisheries and Oceans | 111,206 | 231,957 | 343,163 |
| [Total Federal government transfers] | 2,679,809 | 748,141 | 3,427,950 |
| Provincial government transfers | 81,848 | -⚑ | 81,848 |
| [Total] | 2,761,657 | 748,141 | 3,509,798 |
Note 22SEGMENT DISCLOSURE
| Economic Development 2018 | Economic Development 2017(other) | Education 2018(other) | Education 2017(other) | Social Assistance 2018(other) | Social Assistance 2017(other) | Health 2018(other) | Health 2017(other) | |
|---|---|---|---|---|---|---|---|---|
| Federal Government | -⚑ | 95,154 | 535,940 | 591,211 | 775,789 | 582,504 | 337,850 | 294,687 |
| Provincial Government | -⚑ | -⚑ | 25,078 | 32,545 | -⚑ | -⚑ | -⚑ | -⚑ |
| Other revenue | 43,411 | 37,000 | 55,870 | 100,571 | 103,614 | 115,249 | -⚑ | -⚑ |
| Total revenue | 43,411 | 132,154 | 616,888 | 724,327 | 879,403 | 697,753 | 337,850 | 294,687 |
| Salaries and benefits | 37,000 | 37,000 | 101,099 | 147,299 | 31,585 | 19,840 | 210,766 | 222,047 |
| Amortization | -⚑ | -⚑ | -⚑ | -⚑ | 72,181 | 63,766 | -⚑ | -⚑ |
| Debt servicing | -⚑ | -⚑ | -⚑ | -⚑ | 26,464 | 23,957 | -⚑ | -⚑ |
| Other expenses | 5,694 | 40 | 466,184 | 473,755 | 518,943 | 578,698 | 104,739 | 81,749 |
| Total expenses | 42,694 | 37,040 | 567,283 | 621,054 | 649,173 | 686,261 | 315,505 | 303,796 |
| Annual surplus (deficit) | 717 | 95,114 | 49,605 | 103,273 | 230,230 | 11,492 | 22,345 | (9,109) |
| Public Works 2018 | Public Works 2017(other) | Band Government 2018(other) | Band Government 2017(other) | Other 2018(other) | Other 2017(other) | Total 2018(other) | Total 2017(other) | |
|---|---|---|---|---|---|---|---|---|
| Federal Government | 35,727 | 35,635 | 768,343 | 1,424,690 | 131,801 | 343,162 | 2,585,450 | 3,367,043 |
| Provincial Government | -⚑ | -⚑ | 1,000 | -⚑ | 52,720 | 49,303 | 78,798 | 81,848 |
| Other revenue | -⚑ | -⚑ | 148,741 | 231,298 | 3,951,486 | 1,685,310 | 4,303,122 | 2,169,428 |
| Total revenue | 35,727 | 35,635 | 918,084 | 1,655,988 | 4,136,007 | 2,077,775 | 6,967,370 | 5,618,319 |
| Salaries and benefits | 20,588 | 17,292 | 257,212 | 349,288 | 338,407 | 288,611 | 996,657 | 1,081,377 |
| Amortization | -⚑ | -⚑ | 220,350 | 160,975 | 150,678 | 116,247 | 443,209 | 340,988 |
| Debt servicing | -⚑ | -⚑ | -⚑ | -⚑ | -⚑ | -⚑ | 26,464 | 23,957 |
| Other expenses | 44,428 | 55,118 | 624,850 | 971,040 | 1,526,292 | 1,072,029 | 3,291,130 | 3,232,429 |
| Total expenses | 65,016 | 72,410 | 1,102,412 | 1,481,303 | 2,015,377 | 1,476,887 | 4,757,460 | 4,678,751 |
| Annual surplus (deficit) | (29,289) | (36,775) | (184,328) | 174,685 | 2,120,630 | 600,888 | 2,209,910 | 939,568 |