First Nations / Mississaugas of Scugog Island First Nation / 2020-2021
Audited consolidated financial statementsFY 2020-2021
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Statements as published · FY 2020-2021
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CONSOLIDATED FINANCIAL POSITION
FY 2020-2021 · PDF page 7
FA − FL = Net FA: matchedNet FA + NFA = Acc. surplus: matched
| 2021 | 2020 | |
|---|---|---|
| Cash (note 2)n2 | 368,914 | 99,525 |
| Due from government and accounts receivable (note 3)n3 | 1,212,102 | 1,500,302 |
| Inventories for resale (note 5)n5 | 128,674 | 64,857 |
| Restricted cash (note 6)n6 | 361,941 | 292,813 |
| [total financial assets] | 2,071,631 | 1,957,497 |
| Accounts payable and accrued liabilities (note 8)n8 | 452,820 | 373,531 |
| Due to government/other government organizations (note 9)n9 | 460,033 | 255,164 |
| Trust funds held by ISC (note 4)n4 | 767 | 752 |
| Deferred revenue (note 10)n10 | 1,340,053 | 862,787 |
| Long-term debt (note 11)n11 | 1,809,190 | 1,757,984 |
| [total liabilities] | 4,062,863 | 3,250,218 |
| NET DEBT | (1,991,232) | (1,292,721) |
| Prepaid expenses (note 12)n12 | 249,218 | 241,486 |
| Deposit on tangible capital assets | 133,298 | -⚑ |
| Tangible capital assets (note 13)n13 | 8,793,533 | 7,451,322 |
| Construction in progress (note 14)n14 | 1,440,820 | 1,893,352 |
| [total non-financial assets] | 10,616,869 | 9,586,160 |
| ACCUMULATED SURPLUS | 8,625,637 | 8,293,439 |
CONSOLIDATED OPERATIONS AND CHANGES IN ACCUMULATED SURPLUS
FY 2020-2021 · PDF page 8
Rev − Exp = Surplus: matched
| 2021 Budget (Unaudited)(budget) | 2021 Actual | 2020 Actual | |
|---|---|---|---|
| Federal government transfers for operating (note 21)n21 | 3,278,599 | 3,526,734 | 2,609,681 |
| Federal government transfers for capital (note 21)n21 | 1,196,840 | 326,983 | 1,256,137 |
| Provincial government transfers for operating (note 21)n21 | 392,971 | 388,500 | 227,351 |
| Provincial government transfers for capital (note 21)n21 | 15,662 | 16,151 | 29,788 |
| Rental income | 100,000 | 105,163 | 103,126 |
| Fisheries | 1,565,000 | 1,593,549 | 2,231,459 |
| Aquaculture | 95,000 | 71,333 | 225,366 |
| Tobacco sales | 300,000 | 299,560 | 123,654 |
| Fuel sales | 375,000 | 375,017 | 32,737 |
| Boat shop and consulting income | 400,000 | 96,219 | 154,359 |
| Insurance claim proceeds | -⚑ | 227,008 | -⚑ |
| Other | 908,015 | 498,683 | 417,774 |
| [total revenues] | 8,627,087 | 7,524,900 | 7,411,432 |
| Economic Development | 948,000 | 946,739 | 267,155 |
| Education | 697,910 | 622,636 | 690,946 |
| Income Assistance | 514,572 | 536,214 | 445,541 |
| Assisted Living | 31,271 | 73,022 | 64,147 |
| Facilities - Operations and maintenance | 100,872 | 147,391 | 146,612 |
| Other Capital | 69,786 | 231,473 | 234,451 |
| Indian Government Support | 1,611,684 | 1,348,544 | 1,134,115 |
| Health | 460,359 | 407,682 | 325,021 |
| Aquaculture | 84,058 | 179,605 | 188,639 |
| Fisheries | 1,426,036 | 1,425,046 | 1,708,625 |
| Natural Resources | 23,000 | 30,466 | 23,204 |
| Consulting | 589,500 | 341,222 | 319,734 |
| Amortization | 769,521 | 769,521 | 556,458 |
| Loss on disposal of tangible capital assets | -⚑ | 165,358 | 76,048 |
| [total expenses] | 7,326,569 | 7,224,919 | 6,180,696 |
| ANNUAL SURPLUS | 1,300,518 | 299,981 | 1,230,736 |
| ACCUMULATED SURPLUS, BEGINNING OF PERIOD | 8,325,656 | 8,325,656 | 7,094,920 |
| ACCUMULATED SURPLUS, END OF PERIOD | 9,626,174 | 8,625,637 | 8,325,656 |
CONSOLIDATED CHANGES IN NET DEBT
FY 2020-2021 · PDF page 9
| 2021 | 2020 | |
|---|---|---|
| ANNUAL SURPLUS | 299,981 | 1,230,736 |
| Acquisition of tangible capital assets | (2,295,090) | (1,936,584) |
| Amortization of tangible capital assets | 769,521 | 556,458 |
| Deposit on tangible capital assets | (133,298) | -⚑ |
| Loss on disposal of tangible capital assets | 165,358 | 76,048 |
| Proceeds on disposal of tangible capital assets | 18,000 | 12,019 |
| [total changes in tangible capital assets] | (1,475,509) | (1,292,059) |
| Additions of construction in progress | 452,532 | (322,839) |
| Increase of prepaid expense | (7,732) | (60,654) |
| [total changes in other non-financial assets] | 444,800 | (383,493) |
| CHANGE IN NET DEBT | (730,728) | (444,816) |
| NET DEBT, BEGINNING OF YEAR | (1,260,504) | (815,688) |
| NET DEBT, END OF YEAR | (1,991,232) | (1,260,504) |
CONSOLIDATED CASH FLOWS
FY 2020-2021 · PDF page 10
| 2021 | 2020 | |
|---|---|---|
| Annual surplus | 299,981 | 1,230,736 |
| Amortization | 769,521 | 556,458 |
| Loss on disposal of tangible capital assets | 165,358 | 76,048 |
| [subtotal operating activities] | 1,234,860 | 1,863,242 |
| Due from government and accounts receivable | 288,200 | (419,581) |
| Prepaid | (7,732) | (60,654) |
| Inventories | (63,816) | (13,591) |
| Accounts payable and accrued liabilities | 79,289 | (178,511) |
| Due to government and other government organizations | 204,869 | 79,086 |
| Deferred revenue | 477,266 | (71,420) |
| [total cash flows from operating activities] | 2,212,936 | 1,198,571 |
| Increase of long-term debt | 171,000 | -⚑ |
| Repayment of long-term debt | (119,795) | (103,040) |
| Transfer to the operating replacement reserve fund | 7,522 | (28,082) |
| Transfer to the replacement reserve fund | (44,418) | (26,105) |
| [total cash flows from financing activities] | 14,309 | (157,227) |
| Deposit on capital assets | (133,298) | -⚑ |
| Addition to capital assets | (2,295,090) | (1,936,584) |
| Proceeds from disposal of capital assets | 18,000 | 12,018 |
| Net increase in construction in progress | 452,532 | (322,839) |
| [total cash flows from capital activities] | (1,957,856) | (2,247,405) |
| Decrease of term deposit | -⚑ | 1,000,000 |
| [total cash flows from investing activities] | -⚑ | 1,000,000 |
| INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 269,389 | (206,061) |
| CASH AND CASH EQUIVALENTS, BEGINNING | 99,525 | 305,586 |
| CASH AND CASH EQUIVALENTS, ENDING | 368,914 | 99,525 |
Notes to the financial statements
Verbatim, as published. Statement lines above link to their notes.
Note 3DUE FROM GOVERNMENT AND ACCOUNTS RECEIVABLE
| 2021 | 2020 | |
|---|---|---|
| Due from Government and Other Government Organizations Fisheries and Oceans Canada | 239,783 | 285,958 |
| Due from Government and Other Government Organizations Indigenous Services Canada | 679,665 | 920,245 |
| Due from Government and Other Government Organizations Canada Mortgage and Housing Corporation | 35,890 | 20,890 |
| Due from Government and Other Government Organizations Provincial Government | 69,668 | 22,683 |
| [Due from Government and Other Government Organizations subtotal] | 1,025,006 | 1,249,776 |
| Accounts receivable Clients | 45,998 | 92,718 |
| Accounts receivable Other receivables | 141,098 | 157,808 |
| [Accounts receivable subtotal] | 187,096 | 250,526 |
| [total] | 1,212,102 | 1,500,302 |
Note 4OTTAWA TRUST MONEYS
| Beginning balance | Additions(other) | Withdrawals(other) | Ending balance(other) | |
|---|---|---|---|---|
| Trust - capital | 142 | -⚑ | -⚑ | 142 |
| Trust - revenue | 610 | 15 | -⚑ | 625 |
| Total | 752 | 15 | -⚑ | 767 |
Note 5INVENTORIES FOR RESALE
| 2021 | 2020 | |
|---|---|---|
| Tobacco | 111,465 | 59,592 |
| Fuel | 12,705 | 4,724 |
| Other | 4,504 | 541 |
| [total] | 128,674 | 64,857 |
Note 6RESTRICTED CASH
| 2021 | 2020 | |
|---|---|---|
| Cash in Ottawa Trusts | 767 | 752 |
| Operating reserve fund | 24,695 | 32,217 |
| Replacement reserve fund | 336,479 | 292,061 |
| [total] | 361,941 | 292,813 |
Note 8ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
| 2021 | 2020 | |
|---|---|---|
| Suppliers | 389,001 | 321,442 |
| Payroll deductions | 17,153 | 16,644 |
| Sales tax | 3,571 | 6,091 |
| Accrued expenses | 43,095 | 29,354 |
| [total] | 452,820 | 373,531 |
Note 9DUE TO GOVERNMENT AND OTHER GOVERNMENT ORGANIZATIONS
| 2021 | 2020 | |
|---|---|---|
| Federal government - ISC | 5,999 | 5,999 |
| Provincial government | 454,034 | 249,165 |
| [total] | 460,033 | 255,164 |
Note 10DEFERRED REVENUE
| Balance Beginning of year | Amount of funding received(other) | Amount recognized as revenue(other) | Balance end of year(other) | |
|---|---|---|---|---|
| Federal Government ISC - Mitigation | 277,299 | -⚑ | 70,290 | 207,009 |
| Federal Government ISC - Prevention | -⚑ | 23,224 | 781 | 22,443 |
| Federal Government ISC - Skill Link Prog | -⚑ | 66,623 | 52,706 | 13,917 |
| Federal Government ISC - Housing | 39,842 | -⚑ | 39,842 | -⚑ |
| Federal Government ISC - Family Violence | 6,499 | -⚑ | 6,499 | -⚑ |
| Federal Government ISC - Emergency Mgmt Assistance | 473,633 | -⚑ | 143,087 | 330,546 |
| Federal Government ISC - Youth Emplmt Strategy | 2,700 | -⚑ | 2,700 | -⚑ |
| Federal Government ISC - Covid-19 | -⚑ | 94,850 | 89,600 | 5,250 |
| Federal Government ISC - Planning, MTSA | -⚑ | 11,725 | -⚑ | 11,725 |
| Federal Government ISC - Planning Design & Constr | -⚑ | 60,000 | -⚑ | 60,000 |
| Federal Government ISC - Water Systems | -⚑ | 823 | -⚑ | 823 |
| Federal Government ISC - Health Canada | 4,290 | 47,435 | 4,290 | 47,435 |
| Federal Government CMHC - Rapid Housing Initiative | -⚑ | 223,379 | 50,000 | 173,379 |
| Federal Government CMHC - On-Reserve Emergency Repair Program | -⚑ | 15,000 | -⚑ | 15,000 |
| Federal Government Employment and Social Development Canada | 39,018 | 68,994 | 98,154 | 9,858 |
| Total Federal Government | 843,281 | 612,053 | 557,949 | 897,385 |
| Other North Shore Micmac District | 7,049 | 27,000 | 7,049 | 27,000 |
| Other Mi'gmaq Child and Family Services of New Brunswick | -⚑ | 430,001 | 14,333 | 415,668 |
| Other Enhanced First Nation Education Program | 8,657 | 26,514 | 35,171 | -⚑ |
| Other Other | 3,800 | -⚑ | 3,800 | -⚑ |
| Total Other | 19,506 | 483,515 | 60,353 | 442,668 |
| Total | 862,787 | 1,095,568 | 618,302 | 1,340,053 |
Note 11LONG-TERM DEBT
| 2021 | 2020 | |
|---|---|---|
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $382 including capital and interest at the rate of 0.46%, maturing in 2040, renewable in May 2021, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 83,993 | 88,084 |
| 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 | 71,940 | 76,212 |
| 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 | 1,293 | 4,375 |
| 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 | 2,226 | 5,529 |
| 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 | 112,055 | 116,730 |
| Loan secured by a first mortgage on buidings, repayable by monthly instalments of $454 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 | 76,938 | 81,224 |
| 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 | 102,933 | 107,127 |
| 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 | 37,887 | 41,098 |
| 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 | 77,913 | 82,220 |
| 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 | 103,903 | 108,101 |
| 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 | 38,752 | 41,984 |
| 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 | 4,729 | 7,811 |
| 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 | 22,098 | 25,271 |
| 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 | 125,430 | 130,015 |
| 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 | 41,820 | 44,846 |
| 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 one housing unit | 98,422 | 102,972 |
| 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 | 24,558 | 27,536 |
| 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 | 54,541 | 58,263 |
| 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 | 8,810 | 11,640 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $891 including capital and interest at the rate of 1.86%, maturing in 2034, renewable in April 2024, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 123,681 | 132,008 |
| 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 | 24,948 | 27,848 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $427 including capital and interest at the rate of 1.87%, maturing in 2039, renewable in May 2024, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 78,947 | 82,569 |
| Loan not secured, repayable by monthly instalments of $811, without interest, maturing in August 2024 | 30,000 | -⚑ |
| Loan not secured, repayable by monthly instalments of $278, without interest, maturing in January 2025 | 10,000 | -⚑ |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $260 including capital and interest at the rate of 0.65%, maturing in January 2025, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 11,803 | 14,824 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $295 including capital and interest at the rate of 1.3%, maturing in 2031, renewable in April 2026, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 33,470 | 36,591 |
| [total] | 1,809,190 | 1,757,984 |
| Amount | |
|---|---|
| 2022 | 158,395 |
| 2023 | 114,901 |
| 2024 | 114,960 |
| 2025 | 113,075 |
| 2026 | 111,592 |
Note 12PREPAID EXPENSES
| 2021 | 2020 | |
|---|---|---|
| Tuition fees | 136,210 | 149,499 |
| Insurance | 67,191 | 45,110 |
| Lease | 36,300 | 41,700 |
| Other | 9,517 | 5,177 |
| [total] | 249,218 | 241,486 |
Note 13TANGIBLE CAPITAL ASSETS
| Land and Buildings Cost | Roads and Paving Cost(other) | Equipment and boat Cost(other) | Vehicule Cost(other) | Total 2021 Cost(other) | Total 2020 Cost(other) | Land and Buildings Accumulated Amortization(other) | Roads and Paving Accumulated Amortization(other) | Equipment and boat Accumulated Amortization(other) | Vehicule Accumulated Amortization(other) | Total 2021 Accumulated Amortization(other) | Total 2020 Accumulated Amortization(other) | Net book value Total 2021(other) | Net book value Total 2020(other) | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Opening balance | 8,769,696 | 740,686 | 2,069,321 | 249,573 | 11,829,276 | 10,229,266 | 3,094,333 | 231,896 | 941,056 | 110,669 | 4,377,954 | 4,070,004 | 7,451,322 | 6,159,262 |
| Additions/Amortization | 1,221,959 | 79,800 | 914,272 | 79,059 | 2,295,090 | 1,936,584 | 381,167 | 18,211 | 324,866 | 45,277 | 769,521 | 556,458 | 1,525,569 | 1,380,126 |
| Disposals/Accumulated amortization on disposals | -⚑ | -⚑ | (460,146) | (33,000) | (493,146) | (336,574) | -⚑ | -⚑ | (282,213) | (27,575) | (309,788) | (248,508) | (183,358) | (88,066) |
| Closing balance | 9,991,655 | 820,486 | 2,523,447 | 295,632 | 13,631,220 | 11,829,276 | 3,475,500 | 250,107 | 983,709 | 128,371 | 4,837,687 | 4,377,954 | 8,793,533 | 7,451,322 |
Note 19EXPENSES BY OBJECT
| 2021 | 2020 | |
|---|---|---|
| Wages & employee benefits | 1,677,434 | 1,269,866 |
| Fees and contract services | 746,617 | 621,564 |
| Insurance | 63,529 | 60,148 |
| Interest | 42,003 | 38,652 |
| Office supplies and equipment | 65,717 | 79,377 |
| Professional services | 45,400 | 27,860 |
| Repairs & maintenance | 230,393 | 238,104 |
| Supplies & services | 1,152,832 | 463,421 |
| Telephone | 16,203 | 13,758 |
| Travel | 20,562 | 56,158 |
| Tuition | 467,323 | 500,545 |
| Utilities | 312,867 | 311,414 |
| Other | 1,614,518 | 1,943,371 |
| Amortization | 769,521 | 556,458 |
| [total] | 7,224,919 | 6,180,696 |
Note 20RECONCILIATION OF INDIGENOUS SERVICES CANADA (ISC) FUNDING
| Amount | |
|---|---|
| ISC funding per consolidated financial statements | 2,837,462 |
| Less: Deferred revenue - Family Violence | 6,499 |
| Less: Deferred revenue - Youth Emplmt Strategy | 2,700 |
| Less: Deferred revenue - Emergency Mgmt Assistance | 473,634 |
| Less: Deferred revenue - Mitigation | 277,299 |
| Less: Deferred revenue - Housing - Budget 2017 | 39,842 |
| Less: Deferred revenue - Health | 4,290 |
| Less: Accounts receivable - Education | 101,880 |
| [total less] | 906,144 |
| Plus: Deferred revenue - Fn & Inuit - Summer Work Exp | 13,916 |
| Plus: Deferred revenue - Covid-19 ICSF2 - EMAP | 5,250 |
| Plus: Deferred revenue - Emergency Mgmt Assistance | 330,546 |
| Plus: Deferred revenue - Mitigation | 207,008 |
| Plus: Deferred revenue - Planning, MTSA - Ec Dev | 11,725 |
| Plus: Deferred revenue - Prevention Projects | 22,442 |
| Plus: Deferred revenue - Planning Design & Constr | 60,000 |
| Plus: Deferred revenue - Water Systems | 823 |
| Plus: Deferred revenue - Health | 47,436 |
| Plus: Accounts receivable - Response (Amendment #59) | 268,350 |
| [total plus] | 967,496 |
| Funding per ISC revenue confirmation | 2,898,814 |
Note 21GOVERNMENT TRANSFERS
| Operating(budget) | Capital | 2021 Total | |
|---|---|---|---|
| Federal government transfers Indigenous Services Canada | 2,230,853 | 193,685 | 2,424,538 |
| Federal government transfers Health Canada | 412,924 | -⚑ | 412,924 |
| Federal government transfers Canada Mortgage and Housing Corporation | 89,581 | 50,000 | 139,581 |
| Federal government transfers Department of Fisheries and Oceans | 397,425 | -⚑ | 397,425 |
| Federal government transfers Employment and Social Development Canada | 14,857 | 83,298 | 98,155 |
| Federal government transfers Canada Emergency Wage Subsidy | 240,996 | -⚑ | 240,996 |
| Federal government transfers Canada Emergency Business Account | 20,000 | -⚑ | 20,000 |
| Federal government transfers Local Food Infrastructure Fund | 15,000 | -⚑ | 15,000 |
| Federal government transfers Second Harvest | 20,000 | -⚑ | 20,000 |
| Federal government transfers Atlantic Canada Opportunities Agency | 85,098 | -⚑ | 85,098 |
| [total federal government transfers] | 3,526,734 | 326,983 | 3,853,717 |
| Provincial government transfers | 388,500 | 16,151 | 404,651 |
| [total government transfers] | 3,915,234 | 343,134 | 4,258,368 |
| Operating(budget) | Capital | 2020 Total | |
|---|---|---|---|
| Federal government transfers Indigenous Services Canada | 2,056,259 | 738,982 | 2,795,241 |
| Federal government transfers Health Canada | 316,100 | 105,422 | 421,522 |
| Federal government transfers Canada Mortgage and Housing Corporation | 87,351 | 16,000 | 103,351 |
| Federal government transfers Department of Fisheries and Oceans | 116,596 | 361,539 | 478,135 |
| Federal government transfers Employment and Social Development Canada | 33,375 | -⚑ | 33,375 |
| Federal government transfers Atlantic Canada Opportunities Agency | -⚑ | 34,194 | 34,194 |
| [total federal government transfers] | 2,609,681 | 1,256,137 | 3,865,818 |
| Provincial government transfers | 227,351 | 29,788 | 257,139 |
| [total government transfers] | 2,837,032 | 1,285,925 | 4,122,957 |
Note 22SEGMENT DISCLOSURE
| Economic Development 2021 | Economic Development 2020(other) | Education 2021(other) | Education 2020(other) | Social Assistance 2021(other) | Social Assistance 2020(other) | Health 2021(other) | Health 2020(other) | Public Works 2021(other) | Public Works 2020(other) | Band Government 2021(other) | Band Government 2020(other) | Other 2021(other) | Other 2020(other) | Total 2021(other) | Total 2020(other) | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenues Federal Government | -⚑ | -⚑ | 587,739 | 666,328 | 654,153 | 523,854 | 412,924 | 421,522 | 36,663 | 32,112 | 1,418,719 | 1,709,674 | 743,519 | 512,328 | 3,853,717 | 3,865,818 |
| Revenues Provincial Government | 294,566 | 98,928 | 35,171 | 55,948 | -⚑ | -⚑ | -⚑ | -⚑ | -⚑ | -⚑ | 7,800 | -⚑ | 67,114 | 102,263 | 404,651 | 257,139 |
| Revenues Other revenue | 713,576 | 194,391 | 74,005 | 71,956 | 105,163 | 103,126 | -⚑ | -⚑ | -⚑ | -⚑ | 321,140 | 256,914 | 2,052,648 | 2,662,088 | 3,266,532 | 3,288,475 |
| Total revenue | 1,008,142 | 293,319 | 696,915 | 794,232 | 759,316 | 626,980 | 412,924 | 421,522 | 36,663 | 32,112 | 1,747,659 | 1,966,588 | 2,863,281 | 3,276,679 | 7,524,900 | 7,411,432 |
| Expenses Salaries and benefits | 92,035 | 38,761 | 105,510 | 112,095 | 36,124 | 22,284 | 250,677 | 250,221 | 17,262 | 17,576 | 559,037 | 401,866 | 616,789 | 427,063 | 1,677,434 | 1,269,866 |
| Expenses Amortization | 33,037 | 5,302 | -⚑ | -⚑ | 74,950 | 73,859 | -⚑ | -⚑ | -⚑ | -⚑ | 420,845 | 262,291 | 240,689 | 215,006 | 769,521 | 556,458 |
| Expenses Debt servicing | -⚑ | -⚑ | -⚑ | -⚑ | 26,186 | 28,690 | -⚑ | -⚑ | -⚑ | -⚑ | -⚑ | -⚑ | -⚑ | -⚑ | 26,186 | 28,690 |
| Expenses Other expenses | 854,704 | 228,394 | 517,126 | 578,851 | 705,376 | 628,469 | 157,005 | 74,800 | 130,129 | 129,036 | 854,154 | 885,011 | 1,533,284 | 1,801,121 | 4,751,778 | 4,325,682 |
| Total expenses | 979,776 | 272,457 | 622,636 | 690,946 | 842,636 | 753,302 | 407,682 | 325,021 | 147,391 | 146,612 | 1,834,036 | 1,549,168 | 2,390,762 | 2,443,190 | 7,224,919 | 6,180,696 |
| Annual surplus (deficit) | 28,366 | 20,862 | 74,279 | 103,286 | (83,320) | (126,322) | 5,242 | 96,501 | (110,728) | (114,500) | (86,377) | 417,420 | 472,519 | 833,489 | 299,981 | 1,230,736 |