First Nations / Mississaugas of Scugog Island First Nation / 2018-2019
Audited consolidated financial statementsFY 2018-2019
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Statements as published · FY 2018-2019
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CONSOLIDATED FINANCIAL POSITION March 31
FY 2018-2019 · PDF page 6
FA − FL = Net FA: matchedNet FA + NFA = Acc. surplus: matched
| 2019 | 2018 | |
|---|---|---|
| Cash (note 2)n2 | 309,721 | 1,192,034 |
| Accounts receivable (note 3)n3 | 1,080,721 | 258,357 |
| Term deposit (note 4)n4 | 1,000,000 | 1,000,000 |
| Inventories for resale (note 6)n6 | 51,267 | 38,408 |
| Restricted cash (note 7)n7 | 266,694 | 241,278 |
| [Total FINANCIAL ASSETS] | 2,708,403 | 2,730,077 |
| Accounts payable and accrued liabilities (note 9)n9 | 552,044 | 379,782 |
| Due to Government/other Government Organizations (note 10)n10 | 176,079 | 312,288 |
| Trust funds held by ISC (note 5)n5 | 738 | 729 |
| Deferred revenue (note 11)n11 | 934,207 | 619,294 |
| Long-term debt (note 12)n12 | 1,861,023 | 1,851,357 |
| [Total LIABILITIES] | 3,524,091 | 3,163,450 |
| NET DEBT | (815,688) | (433,373) |
| Prepaid expenses (note 13)n13 | 180,832 | 154,218 |
| Deposit on tangible capital assets | -⚑ | 147,330 |
| Tangible capital assets (note 14)n14 | 6,159,262 | 5,127,106 |
| Construction in progress (note 15)n15 | 1,570,514 | 1,143,350 |
| [Total NON FINANCIAL ASSETS] | 7,910,608 | 6,572,004 |
| ACCUMULATED SURPLUS | 7,094,920 | 6,138,631 |
CONSOLIDATED OPERATIONS AND CHANGES IN ACCUMULATED SURPLUS Year ended March 31
FY 2018-2019 · PDF page 7
Rev − Exp = Surplus: matched
| 2019 Budget (Unaudited)(budget) | 2019 Actual | 2018 Actual | |
|---|---|---|---|
| Indigenous Services Canada | 2,779,714 | 1,962,283 | 1,807,489 |
| Indigenous Services Canada - Clawback | -⚑ | (5,538) | (57,585) |
| Health Canada | 400,830 | 290,095 | 337,850 |
| Fisheries and Oceans Canada | 721,400 | 721,400 | 131,801 |
| Canada Mortgage and Housing Corporation | 143,914 | 143,914 | 358,395 |
| Canadian Heritage | 3,300 | 3,300 | 7,500 |
| [Total Federal Government:] | |||
| Provincial government | 147,998 | 149,508 | 78,798 |
| Rental income | 100,000 | 100,386 | 103,614 |
| Fisheries | 1,975,000 | 2,070,273 | 3,654,322 |
| Aquaculture | 150,000 | 150,854 | 130,033 |
| Tobacco sales | 130,000 | 135,911 | 6,411 |
| Other | 315,983 | 354,149 | 408,742 |
| [Total REVENUE] | 6,868,139 | 6,076,535 | 6,967,370 |
| Economic Development | 158,000 | 159,283 | 42,694 |
| Education | 662,249 | 611,297 | 567,283 |
| Income Assistance | 418,029 | 475,336 | 370,795 |
| Assisted Living | 30,519 | 33,928 | 34,516 |
| Facilities - Operations and maintenance | 35,781 | 67,460 | 65,016 |
| Other - Capital | 467,357 | 579,519 | 511,689 |
| Indian Government Support | 1,464,833 | 890,158 | 834,584 |
| Health | 290,095 | 297,649 | 315,505 |
| Aquaculture | 175,569 | 248,118 | 211,783 |
| Fisheries | 1,597,201 | 1,646,674 | 1,679,209 |
| Natural Resources | 5,000 | 3,052 | 116,906 |
| Consulting | 36,000 | 107,772 | 7,480 |
| [Total EXPENSES] | 5,340,633 | 5,120,246 | 4,757,460 |
| ANNUAL SURPLUS | 1,527,506 | 956,289 | 2,209,910 |
| ACCUMULATED SURPLUS, BEGINNING OF PERIOD | 6,138,631 | 6,138,631 | 3,928,721 |
| ACCUMULATED SURPLUS, END OF PERIOD | 7,666,137 | 7,094,920 | 6,138,631 |
CONSOLIDATED CHANGES IN NET DEBT March 31
FY 2018-2019 · PDF page 8
| 2019 | 2018 | |
|---|---|---|
| ANNUAL SURPLUS | 956,289 | 2,209,910 |
| Acquisition of tangible capital assets | (1,528,329) | (765,832) |
| Amortization of tangible capital assets | 484,273 | 443,209 |
| Deposit on tangible capital assets | 147,330 | (147,330) |
| Disposal of tangible capital assets | 59,196 | 157,185 |
| Accumulated amortization on disposal of tangible capital assets | (47,296) | (156,394) |
| [Total Tangible capital assets] | (884,826) | (469,162) |
| Additions of construction in progress | (427,164) | (45,219) |
| Increase of prepaid expense | (26,614) | (21,190) |
| [Total Other non-financial assets] | (453,778) | (66,409) |
| CHANGE IN NET DEBT | (382,315) | 1,674,339 |
| NET DEBT, BEGINNING OF YEAR | (433,373) | (2,107,712) |
| NET DEBT, END OF YEAR | (815,688) | (433,373) |
CONSOLIDATED CASH FLOWS Year ended March 31
FY 2018-2019 · PDF page 9
| 2019 | 2018 | |
|---|---|---|
| Annual surplus | 956,289 | 2,209,910 |
| Amortization | 484,273 | 443,209 |
| Loss (gain) on disposal of tangible capital assets | 11,900 | (459) |
| [Total Add (deduct) non-cash items :] | 1,452,462 | 2,652,660 |
| Accounts receivable | (822,364) | 102,091 |
| Prepaid | (26,614) | (21,191) |
| Inventories | (12,859) | (38,408) |
| Accounts payable and accrued liabilities | 172,261 | (175,387) |
| Due to Government and other Government organizations | (136,209) | 31,681 |
| Deferred revenue | 314,913 | 145,864 |
| [Total Net change in non-cash working capital items] | 941,590 | 2,697,310 |
| Increase of long-term debt | 124,600 | 151,640 |
| Repayment of long-term debt | (114,933) | (113,384) |
| Transfer to the replacement reserve fund | (25,407) | (24,403) |
| [Total FINANCING ACTIVITIES] | (15,740) | 13,853 |
| Deposit on capital assets | 147,330 | (147,330) |
| Addition to capital assets | (1,528,329) | (765,832) |
| Proceeds from disposal of capital assets | -⚑ | 1,250 |
| Net increase in construction in progress | (427,164) | (45,219) |
| [Total CAPITAL ACTIVITIES] | (1,808,163) | (957,131) |
| Increase of term deposit | -⚑ | (1,000,000) |
| [Total INVESTING ACTIVITIES] | -⚑ | (1,000,000) |
| INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | (882,313) | 754,032 |
| CASH AND CASH EQUIVALENTS, BEGINNING | 1,192,034 | 438,002 |
| CASH AND CASH EQUIVALENTS, ENDING | 309,721 | 1,192,034 |
Notes to the financial statements
Verbatim, as published. Statement lines above link to their notes.
Note 1Amortization rates
| Rate | |
|---|---|
| Buildings | |
| Roads and paving | |
| Equipment and boat | |
| Vehicule | |
| Windtower | |
Note 3ACCOUNTS RECEIVABLE
| 2019 | 2018 | |
|---|---|---|
| Fisheries and Oceans Canada | 321,262 | 27,620 |
| Indigenous Services Canada | 505,707 | 4,914 |
| Health Canada | 44,100 | -⚑ |
| Canada Mortgage and Housing Corporation | 51,171 | -⚑ |
| Provincial Government | 55,281 | 3,638 |
| Enhanced education | 4,414 | 1,856 |
| Other receivables | 98,786 | 220,329 |
| [Total] | 1,080,721 | 258,357 |
Note 5OTTAWA TRUST MONEYS
| Beginning balance | Additions(other) | Withdrawals(other) | Ending balance(other) | |
|---|---|---|---|---|
| Trust - capital | 142 | -⚑ | -⚑ | 142 |
| Trust - revenue | 587 | 9 | -⚑ | 596 |
| Total | 729 | 9 | -⚑ | 738 |
Note 6INVENTORIES FOR RESALE
| 2019 | 2018 | |
|---|---|---|
| Tobacco | 51,267 | 38,408 |
Note 7RESTRICTED CASH
| 2019 | 2018 | |
|---|---|---|
| Cash in Ottawa Trusts | 738 | 729 |
| Replacement reserve fund - restricted | 265,956 | 240,549 |
| [Total] | 266,694 | 241,278 |
Note 9ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
| 2019 | 2018 | |
|---|---|---|
| Suppliers | 482,696 | 250,401 |
| Payroll deductions | 12,589 | 9,465 |
| Sales tax | 26,900 | 23,744 |
| Accrued expenses | 29,859 | 96,172 |
| [Total] | 552,044 | 379,782 |
Note 10DUE TO GOVERNMENT AND OTHER GOVERNMENT ORGANIZATIONS
| 2019 | 2018 | |
|---|---|---|
| Federal government - ISC | 49,835 | 101,882 |
| Provincial government | 126,244 | 210,406 |
| [Total] | 176,079 | 312,288 |
Note 11DEFERRED REVENUE
| Balance Beginning of year | Amount of funding received(other) | Amount recognized as revenue(other) | Balance end of year(other) | |
|---|---|---|---|---|
| ISC - Ec Dev. Planning | ||||
| ISC - Mitigation | 163,768 | -⚑ | (121,990) | 285,758 |
| ISC - Recovery | 299,889 | 171,784 | -⚑ | 471,673 |
| ISC - Skill Link Prog | -⚑ | 60,000 | -⚑ | 60,000 |
| ISC - Renovations and additions | 85,000 | -⚑ | 85,000 | -⚑ |
| ISC - Mjr Renos, Extensn & Repair | 59,228 | -⚑ | 59,228 | -⚑ |
| Health Canada - Medical Service - Capital Investments | -⚑ | 110,735 | -⚑ | 110,735 |
| Total Federal Government | 607,885 | 342,519 | 22,238 | 928,166 |
| North Shore Micmac District | 4,959 | 77,901 | 79,025 | 3,835 |
| Other | 6,450 | 30,625 | 34,869 | 2,206 |
| Total Other | 11,409 | 108,526 | 113,894 | 6,041 |
| Total | 619,294 | 451,045 | 136,132 | 934,207 |
Note 12LONG-TERM DEBT (part 1)
| 2019 | 2018 | |
|---|---|---|
| Loan paid during the year | -⚑ | 4,758 |
| 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 Services Canada and a first mortgage on two housing units | 6,351 | 13,876 |
| 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 Services Canada and a first mortgage on one housing unit | 74,258 | 78,522 |
| 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 Services Canada and a first mortgage on one housing unit | 17,799 | 20,742 |
| 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 Services Canada and a first mortgage on one housing unit | 91,908 | 95,688 |
| 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 Services Canada and a first mortgage on one housing unit | 34,461 | 37,295 |
| 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 Services Canada and a first mortgage on one housing unit | 77,039 | 81,261 |
| Subtotal carried forward | 301,816 | 332,142 |
| 2019 | 2018 | |
|---|---|---|
| Subtotal from previous page | 301,816 | 332,142 |
| 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 Services Canada and a first mortgage on one housing unit | 5,506 | 8,767 |
| 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 Services Canada and a first mortgage on one housing unit | 113,686 | 118,298 |
| 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 Services Canada and a first mortgage on one housing unit | 20,465 | 23,332 |
| 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 Services Canada and a first mortgage on one housing unit | 39,676 | 42,728 |
| 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 Services Canada and a first mortgage on one housing unit | 80,432 | 84,607 |
| 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 Services Canada and a first mortgage on one housing unit | 7,426 | 10,445 |
| Subtotal carried forward | 569,007 | 620,319 |
| 2019 | 2018 | |
|---|---|---|
| Subtotal from previous page | 569,007 | 620,319 |
| 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 Services Canada and a first mortgage on one housing unit | 8,789 | 12,006 |
| 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 Services Canada and a first mortgage on one housing unit | 121,337 | 125,888 |
| Loan secured by a first mortgage on buidings, 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 Services Canada and a first mortgage on one housing unit | 85,441 | 89,599 |
| 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 Services Canada and a first mortgage on one housing unit | 111,252 | 115,320 |
| 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 Services Canada and a first mortgage on one housing unit | 44,260 | 47,379 |
| 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 Services Canada and a first mortgage on one housing unit | 86,461 | 90,645 |
| Subtotal carried forward | 1,026,547 | 1,101,156 |
| 2019 | 2018 | |
|---|---|---|
| Subtotal from previous page | 1,026,547 | 1,101,156 |
| 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 Services Canada and a first mortgage on one housing unit | 112,234 | 116,311 |
| 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 Services Canada and a first mortgage on one housing unit | 45,171 | 48,319 |
| 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 Services Canada and a first mortgage on one housing unit | 10,837 | 13,808 |
| 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 Services Canada and a first mortgage on one housing unit | 28,385 | 31,443 |
| 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 Services Canada and a first mortgage on one housing unit | 134,500 | 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 Services Canada and a first mortgage on one housing unit | 47,797 | 50,681 |
| Subtotal carried forward | 1,405,471 | 1,500,622 |
| 2019 | 2018 | |
|---|---|---|
| Subtotal from previous page | 1,405,471 | 1,500,622 |
| 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 Services Canada and a first mortgage on housing unit. | 107,399 | 111,803 |
| 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 Services Canada and a first mortgage on housing unit. | 124,600 | -⚑ |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $303 including capital and interest at the rate of 2.52%, maturing in 2028, renewable in September 2023, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 30,437 | 33,280 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $414 including capital and interest at the rate of 2.22%, maturing in 2033, renewable in January 2024, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 61,898 | 65,484 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $252 including capital and interest at the rate of 1.86%, maturing in March 2024, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 14,416 | 17,138 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $283 including capital and interest at the rate of 1.86%, maturing in 2029, renewable in April 2024, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 30,692 | 33,476 |
| Subtotal carried forward | 1,774,913 | 1,761,803 |
| Amount | |
|---|---|
| 2020 | 117,219 |
| 2021 | 112,858 |
| 2022 | 109,461 |
| 2023 | 106,019 |
| 2024 | 106,116 |
Note 13PREPAID EXPENSES
| 2019 | 2018 | |
|---|---|---|
| Tuition fees | 129,566 | 129,566 |
| Lease | 47,100 | 18,500 |
| Other | 4,166 | 6,152 |
| [Total] | 180,832 | 154,218 |
Note 14TANGIBLE CAPITAL ASSETS
| Land and Buildings | Roads and Paving(other) | Equipment and boat(other) | Vehicule(other) | Total 2019(other) | Total 2018(other) | |
|---|---|---|---|---|---|---|
| Opening balance | 6,428,519 | 740,686 | 1,422,110 | 168,818 | 8,760,133 | 8,151,486 |
| Additions | 1,297,826 | -⚑ | 228,503 | 2,000 | 1,528,329 | 765,832 |
| Disposals | -⚑ | -⚑ | (59,196) | -⚑ | (59,196) | (157,185) |
| Closing balance | 7,726,345 | 740,686 | 1,591,417 | 170,818 | 10,229,266 | 8,760,133 |
| Opening balance | 2,715,848 | 198,724 | 676,773 | 41,682 | 3,633,027 | 3,346,212 |
| Amortization | 252,266 | 16,563 | 181,520 | 33,924 | 484,273 | 443,209 |
| Accumulated amortization on disposals | -⚑ | -⚑ | (47,296) | -⚑ | (47,296) | (156,394) |
| Closing balance | 2,968,114 | 215,287 | 810,997 | 75,606 | 4,070,004 | 3,633,027 |
| Net book value | 4,758,231 | 525,399 | 780,420 | 95,212 | 6,159,262 | 5,127,106 |
| Opening net book value | 3,712,671 | 541,962 | 745,337 | 127,136 | 5,127,106 | 4,805,274 |
| Closing net book value | 4,758,231 | 525,399 | 780,420 | 95,212 | 6,159,262 | 5,127,106 |
| Increase (decrease) in net book value | 1,045,560 | (16,563) | 35,083 | (31,924) | 1,032,156 | 321,832 |
Note 20EXPENSES BY OBJECT
| 2019 | 2018 | |
|---|---|---|
| Wages & employee benefits | 953,031 | 996,657 |
| Fees and contract services | 527,843 | 478,083 |
| Insurance | 42,982 | 37,725 |
| Interest | 36,955 | 35,261 |
| Office supplies and equipment | 57,511 | 49,799 |
| Professional services | 27,720 | 30,140 |
| Repairs & maintenance | 151,821 | 170,656 |
| Supplies & services | 250,853 | 93,641 |
| Telephone | 9,285 | 8,351 |
| Travel | 83,452 | 33,770 |
| Tuition | 431,886 | 418,544 |
| Utilities | 303,695 | 267,560 |
| Other | 1,758,939 | 1,694,064 |
| Amortization | 484,273 | 443,209 |
| [Total] | 5,120,246 | 4,757,460 |
Note 21RECONCILIATION OF INDIGENOUS SERVICES CANADA (ISC) FUNDING
| Amount | |
|---|---|
| ISC funding per consolidated financial statements | 1,962,283 |
| 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 |
| Accounts receivable - Response (Amendment #45) | 325,684 |
| [Total Less:] | 933,569 |
| Deferred revenue - Skill Link Program | 60,000 |
| Deferred revenue - Mitigation | 285,758 |
| Deferred revenue - Recovery | 471,673 |
| [Total Plus:] | 817,431 |
| Funding per ISC revenue confirmation | 1,846,145 |
Note 22GOVERNMENT TRANSFERS (Operating, Capital, 2019 Total)
| Operating(budget) | Capital | 2019 Total | |
|---|---|---|---|
| Indigenous Services Canada | 1,660,555 | 301,728 | 1,962,283 |
| Health Canada | 290,095 | -⚑ | 290,095 |
| Canada Mortgage and Housing Corporation | 116,164 | 27,750 | 143,914 |
| Department of Fisheries and Oceans | 118,257 | 603,143 | 721,400 |
| Canadian Heritage | 3,300 | -⚑ | 3,300 |
| [Total Federal government transfers] | 2,188,371 | 932,621 | 3,120,992 |
| Provincial government transfers | 96,127 | 53,381 | 149,508 |
| [Total] | 2,284,498 | 986,002 | 3,270,500 |
| Operating(budget) | Capital | 2018 Total | |
|---|---|---|---|
| Indigenous Services 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 |
Note 23SEGMENT DISCLOSURE (Economic Development, Education, Social Assistance, Health)
| Economic Development 2019 | Economic Development 2018(other) | Education 2019(other) | Education 2018(other) | Social Assistance 2019(other) | Social Assistance 2018(other) | Health 2019(other) | Health 2018(other) | |
|---|---|---|---|---|---|---|---|---|
| Federal Government | -⚑ | -⚑ | 546,086 | 535,940 | 561,943 | 775,789 | 290,095 | 337,850 |
| Provincial Government | -⚑ | -⚑ | 26,468 | 25,078 | -⚑ | -⚑ | -⚑ | -⚑ |
| Other revenue | 173,911 | 43,411 | 87,652 | 55,870 | 100,386 | 103,614 | -⚑ | -⚑ |
| Total revenue | 173,911 | 43,411 | 660,206 | 616,888 | 662,329 | 879,403 | 290,095 | 337,850 |
| Salaries and benefits | 38,000 | 37,000 | 104,603 | 101,099 | 32,703 | 31,585 | 229,663 | 210,766 |
| Amortization | -⚑ | -⚑ | -⚑ | -⚑ | 61,408 | 72,181 | -⚑ | -⚑ |
| Debt servicing | -⚑ | -⚑ | -⚑ | -⚑ | 27,819 | 26,464 | -⚑ | -⚑ |
| Other expenses | 121,283 | 5,694 | 506,694 | 466,184 | 628,926 | 518,943 | 67,986 | 104,739 |
| Total expenses | 159,283 | 42,694 | 611,297 | 567,283 | 750,856 | 649,173 | 297,649 | 315,505 |
| Annual surplus (deficit) | 14,628 | 717 | 48,909 | 49,605 | (88,527) | 230,230 | (7,554) | 22,345 |
| Public Works 2019 | Public Works 2018(other) | Band Government 2019(other) | Band Government 2018(other) | Other 2019(other) | Other 2018(other) | Total 2019(other) | Total 2018(other) | |
|---|---|---|---|---|---|---|---|---|
| Federal Government | 35,781 | 35,727 | 802,649 | 768,343 | 878,900 | 131,801 | 3,115,454 | 2,585,450 |
| Provincial Government | -⚑ | -⚑ | 24,500 | 1,000 | 98,540 | 52,720 | 149,508 | 78,798 |
| Other revenue | -⚑ | -⚑ | 137,310 | 148,741 | 2,312,314 | 3,951,486 | 2,811,573 | 4,303,122 |
| Total revenue | 35,781 | 35,727 | 964,459 | 918,084 | 3,289,754 | 4,136,007 | 6,076,535 | 6,967,370 |
| Salaries and benefits | 17,421 | 20,588 | 234,387 | 257,212 | 299,306 | 338,407 | 956,083 | 996,657 |
| Amortization | -⚑ | -⚑ | 261,017 | 220,350 | 161,848 | 150,678 | 484,273 | 443,209 |
| Debt servicing | -⚑ | -⚑ | -⚑ | -⚑ | -⚑ | -⚑ | 27,819 | 26,464 |
| Other expenses | 50,039 | 44,428 | 732,680 | 624,850 | 1,544,463 | 1,526,292 | 3,652,071 | 3,291,130 |
| Total expenses | 67,460 | 65,016 | 1,228,084 | 1,102,412 | 2,005,617 | 2,015,377 | 5,120,246 | 4,757,460 |
| Annual surplus (deficit) | (31,679) | (29,289) | (263,625) | (184,328) | 1,284,137 | 2,120,630 | 956,289 | 2,209,910 |