First Nations / Mississaugas of Scugog Island First Nation / 2021-2022
Audited consolidated financial statementsFY 2021-2022
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Statements as published · FY 2021-2022
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CONSOLIDATED FINANCIAL POSITION
FY 2021-2022 · PDF page 7
FA − FL = Net FA: matchedNet FA + NFA = Acc. surplus: matched
| 2022 | 2021 | |
|---|---|---|
| Cash (note 2)n2 | ⚑ | 368,914 |
| Due from government and accounts receivable (note 3)n3 | 1,874,822 | 1,212,102 |
| Inventories for resale (note 5)n5 | 107,516 | 128,674 |
| Restricted cash (note 6)n6 | 391,171 | 361,941 |
| [Total FINANCIAL ASSETS] | 2,373,509 | 2,071,631 |
| Bank overdraft (note 2)n2 | 49,822 | ⚑ |
| Bank loan (note 7)n7 | 155,000 | ⚑ |
| Accounts payable and accrued liabilities (note 8)n8 | 514,296 | 452,820 |
| Due to government/other government organizations (note 9)n9 | 550,957 | 460,033 |
| Trust funds held by ISC (note 4)n4 | 787 | 767 |
| Deferred revenue (note 10)n10 | 975,818 | 1,340,053 |
| Long-term debt (note 11)n11 | 1,781,513 | 1,809,190 |
| [Total LIABILITIES] | 4,028,193 | 4,062,863 |
| NET DEBT | (1,654,684) | (1,991,232) |
| Prepaid expenses (note 14)n14 | 385,966 | 249,218 |
| Deposit on tangible capital assets | 579,988 | 133,298 |
| Tangible capital assets (note 12)n12 | 10,160,707 | 8,793,533 |
| Construction in progress (note 13)n13 | 1,835,081 | 1,440,820 |
| [Total NON FINANCIAL ASSETS] | 12,961,742 | 10,616,869 |
| ACCUMULATED SURPLUS | 11,307,058 | 8,625,637 |
CONSOLIDATED OPERATIONS AND CHANGES IN ACCUMULATED SURPLUS
FY 2021-2022 · PDF page 8
Rev − Exp = Surplus: matched
| 2022 Budget (Unaudited)(budget) | 2022 Actual | 2021 Actual | |
|---|---|---|---|
| Federal government transfers for operating (note 21)n21 | 4,117,079 | 4,000,819 | 3,526,734 |
| Federal government transfers for capital (note 21)n21 | 1,415,557 | 1,147,627 | 326,983 |
| Provincial government transfers for operating (note 21)n21 | 319,710 | 368,708 | 388,500 |
| Provincial government transfers for capital (note 21)n21 | ⚑ | ⚑ | 16,151 |
| Rental income | 95,000 | 91,167 | 105,163 |
| Fisheries | 3,810,000 | 3,826,267 | 1,593,549 |
| Aquaculture | 70,000 | 67,592 | 71,333 |
| Tobacco sales | 250,000 | 248,470 | 299,560 |
| Fuel sales | 600,000 | 610,480 | 375,017 |
| Boat shop and consulting income | 375,000 | 102,739 | 96,219 |
| Insurance claim proceeds | ⚑ | 339,863 | 227,008 |
| Other | 687,956 | 705,375 | 498,683 |
| [Total REVENUE] | 11,740,302 | 11,509,107 | 7,524,900 |
| Economic Development | 1,110,000 | 1,122,183 | 946,739 |
| Education | 963,900 | 915,560 | 622,636 |
| Income Assistance | 567,151 | 525,605 | 536,214 |
| Assisted Living | 31,271 | 39,953 | 73,022 |
| Facilities - Operations and maintenance | 36,890 | 114,567 | 147,391 |
| Other Capital | 173,901 | 308,521 | 231,473 |
| Indian Government Support | 1,575,374 | 1,478,726 | 1,348,544 |
| Health | 603,348 | 562,174 | 407,682 |
| Aquaculture | 70,000 | 134,381 | 179,605 |
| Fisheries | 2,269,437 | 2,318,135 | 1,425,046 |
| Natural Resources | 38,000 | 48,263 | 30,466 |
| Consulting | 446,500 | 334,782 | 341,222 |
| Amortization | 893,842 | 893,842 | 769,521 |
| Loss on disposal of tangible capital assets | ⚑ | 30,994 | 165,358 |
| [Total EXPENSES] | 8,779,614 | 8,827,686 | 7,224,919 |
| ANNUAL SURPLUS | 2,960,688 | 2,681,421 | 299,981 |
| ACCUMULATED SURPLUS, BEGINNING OF PERIOD | 8,625,637 | 8,625,637 | 8,325,656 |
| ACCUMULATED SURPLUS, END OF PERIOD | 11,586,325 | 11,307,058 | 8,625,637 |
CONSOLIDATED CHANGES IN NET DEBT
FY 2021-2022 · PDF page 9
| 2022 | 2021 | |
|---|---|---|
| ANNUAL SURPLUS | 2,681,421 | 299,981 |
| Acquisition of tangible capital assets | (2,292,011) | (2,295,090) |
| Amortization of tangible capital assets | 893,841 | 769,521 |
| Deposit on tangible capital assets | (446,690) | (133,298) |
| Loss on disposal of tangible capital assets | 30,994 | 165,358 |
| Proceeds on disposal of tangible capital assets | ⚑ | 18,000 |
| [Total Tangible capital assets] | (1,813,866) | (1,475,509) |
| Additions of construction in progress | (394,259) | 452,532 |
| Increase of prepaid expense | (136,748) | (7,732) |
| [Total Other non-financial assets] | (531,007) | 444,800 |
| CHANGE IN NET DEBT | 336,548 | (730,728) |
| NET DEBT, BEGINNING OF YEAR | (1,991,232) | (1,260,504) |
| NET DEBT, END OF YEAR | (1,654,684) | (1,991,232) |
CONSOLIDATED CASH FLOWS
FY 2021-2022 · PDF page 10
| 2022 | 2021 | |
|---|---|---|
| Annual surplus | 2,681,421 | 299,981 |
| Amortization | 893,841 | 769,521 |
| Loss on disposal of tangible capital assets | 30,994 | 165,358 |
| [Total operations] | 3,606,256 | 1,234,860 |
| Due from government and accounts receivable | (662,720) | 288,200 |
| Prepaid | (136,748) | (7,732) |
| Inventories | 21,158 | (63,816) |
| Accounts payable and accrued liabilities | 61,476 | 79,289 |
| Due to government and other government organizations | 90,924 | 204,869 |
| Deferred revenue | (364,235) | 477,266 |
| [Total Net change in non-cash working capital items] | 2,616,111 | 2,212,936 |
| Increase of long-term debt | 133,426 | 171,000 |
| Repayment of long-term debt | (161,103) | (119,795) |
| Increase in bank loan | 155,000 | ⚑ |
| Transfer to the operating replacement reserve fund | (9,653) | 7,522 |
| Transfer to the replacement reserve fund | (19,557) | (44,418) |
| [Total FINANCING ACTIVITIES] | 98,113 | 14,309 |
| Deposit on capital assets | (446,690) | (133,298) |
| Addition to capital assets | (2,292,011) | (2,295,090) |
| Proceeds from disposal of capital assets | ⚑ | 18,000 |
| Net increase in construction in progress | (394,259) | 452,532 |
| [Total CAPITAL ACTIVITIES] | (3,132,960) | (1,957,856) |
| INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | (418,736) | 269,389 |
| CASH AND CASH EQUIVALENTS, BEGINNING | 368,914 | 99,525 |
| CASH AND CASH EQUIVALENTS (BANK OVERDRAFT), ENDING | (49,822) | 368,914 |
Notes to the financial statements
Verbatim, as published. Statement lines above link to their notes.
Note 3DUE FROM GOVERNMENT AND ACCOUNTS RECEIVABLE
| 2022 | 2021 | |
|---|---|---|
| Fisheries and Oceans Canada | 127,288 | 239,783 |
| Indigenous Services Canada | 1,256,620 | 679,665 |
| Canada Mortgage and Housing Corporation | 28,025 | 35,890 |
| Sales tax | 2,143 | ⚑ |
| Provincial Government | 42,267 | 69,668 |
| [Total Due from Government and Other Government Organizations] | 1,456,343 | 1,025,006 |
| Clients | 61,921 | 45,998 |
| Lease receivable (a) | 105,500 | ⚑ |
| Other receivables | 251,058 | 141,098 |
| [Total Accounts receivable] | 418,479 | 187,096 |
| [Total] | 1,874,822 | 1,212,102 |
Note 4OTTAWA TRUST MONEYS
| Beginning balance | Additions(other) | Withdrawals(other) | Ending balance(other) | |
|---|---|---|---|---|
| Trust - capital | 142 | ⚑ | ⚑ | 142 |
| Trust - revenue | 625 | 15 | ⚑ | 645 |
| Total | 767 | 15 | ⚑ | 787 |
Note 5INVENTORIES FOR RESALE
| 2022 | 2021 | |
|---|---|---|
| Tobacco | 68,769 | 111,465 |
| Fuel | 7,018 | 12,705 |
| Other | 31,729 | 4,504 |
| [Total] | 107,516 | 128,674 |
Note 6RESTRICTED CASH
| 2022 | 2021 | |
|---|---|---|
| Cash in Ottawa Trusts | 787 | 767 |
| Operating reserve fund | 34,348 | 24,695 |
| Replacement reserve fund | 356,036 | 336,479 |
| [Total] | 391,171 | 361,941 |
Note 8ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
| 2022 | 2021 | |
|---|---|---|
| Suppliers | 456,787 | 389,001 |
| Payroll deductions | 17,816 | 17,153 |
| Sales tax | ⚑ | 3,571 |
| Accrued expenses | 39,693 | 43,095 |
| [Total] | 514,296 | 452,820 |
Note 9DUE TO GOVERNMENT AND OTHER GOVERNMENT ORGANIZATIONS
| 2022 | 2021 | |
|---|---|---|
| Federal government - ISC | ⚑ | 5,999 |
| Provincial government | 550,957 | 454,034 |
| [Total] | 550,957 | 460,033 |
Note 10DEFERRED REVENUE
| Balance Beginning of year | Amount of funding received(other) | Amount recognized as revenue(other) | Balance end of year(other) | |
|---|---|---|---|---|
| ISC - Mitigation | 207,009 | ⚑ | 124,914 | 82,095 |
| ISC - Prevention | 22,443 | ⚑ | 22,443 | ⚑ |
| ISC - Skill Link Prog | 13,917 | 16,684 | 20,455 | 10,146 |
| ISC - Ventilation | ⚑ | 21,000 | 17,222 | 3,778 |
| ISC - IAFNYES | ⚑ | 16,684 | 6,538 | 10,146 |
| ISC - Emergency Mgmt Assistance | 330,546 | ⚑ | 330,546 | ⚑ |
| ISC - Firesmart | ⚑ | 23,540 | 11,366 | 12,174 |
| ISC - Covid-19 | 5,250 | ⚑ | 5,250 | ⚑ |
| ISC - Planning, MTSA | 11,725 | ⚑ | 11,725 | ⚑ |
| ISC - Planning Design & Constr | 60,000 | 235,000 | 91,717 | 203,283 |
| ISC - Water Systems | 823 | ⚑ | 823 | ⚑ |
| ISC - Health Canada | 47,435 | 44,042 | 47,435 | 44,042 |
| ISC - Roads and bridges | ⚑ | 95,000 | 40,153 | 54,847 |
| ISC - Perimeter security | ⚑ | 16,200 | ⚑ | 16,200 |
| ISC - Need Base EMAP | ⚑ | 50,465 | 41,765 | 8,700 |
| CMHC - Rapid Housing Initiative | 173,379 | ⚑ | 173,379 | ⚑ |
| CMHC - On-Reserve Emergency Repair Program | 15,000 | ⚑ | 15,000 | ⚑ |
| Employment and Social Development Canada | 9,858 | 58,242 | 20,762 | 47,338 |
| [Total Federal Government] | 897,385 | 576,857 | 981,493 | 492,749 |
| North Shore Micmac District | 27,000 | 103,557 | 110,870 | 19,687 |
| Mi'gmaq Child and Family Services of New Brunswick | 415,668 | 44,879 | 21,500 | 439,047 |
| Other | ⚑ | 115,884 | 91,549 | 24,335 |
| [Total Other] | 442,668 | 264,320 | 223,919 | 483,069 |
| Total | 1,340,053 | 841,177 | 1,205,412 | 975,818 |
Note 11LONG-TERM DEBT
| 2022 | 2021 | |
|---|---|---|
| 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 | 35,480 | 38,752 |
| 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 | 1,590 | 4,729 |
| 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 | 18,867 | 22,098 |
| 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 | 120,760 | 125,430 |
| 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 | 38,723 | 41,820 |
| 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. | 93,763 | 98,422 |
| Subtotal carried forward | 309,183 | 374,770 |
| 2022 | 2021 | |
|---|---|---|
| Subtotal from previous page | 309,183 | 374,770 |
| 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 | 21,507 | 24,558 |
| 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 | 50,739 | 54,541 |
| 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 | 5,927 | 8,810 |
| 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. | 115,204 | 123,681 |
| 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 | 21,994 | 24,948 |
| 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 | 75,261 | 78,947 |
| Subtotal carried forward | 599,815 | 690,255 |
| 2022 | 2021 | |
|---|---|---|
| Subtotal from previous page | 599,815 | 690,255 |
| 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 | 8,752 | 11,803 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $268 including capital and interest at the rate of 0.69%, maturing in 2030, renewable in June 2025, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 25,569 | 28,603 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $422 including capital and interest at the rate of 0.69%, maturing in 2035, renewable in June 2025, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 63,647 | 68,249 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $766 including capital and interest at the rate of 0.69%, maturing in 2035, renewable in June 2025, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 116,411 | 124,773 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $414 including capital and interest at the rate of 0.68%, maturing in 2035, renewable in October 2025, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 60,996 | 65,530 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $260 including capital and interest at the rate of 1.30%, maturing in January 2026, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 11,680 | 14,634 |
| Subtotal carried forward | 886,870 | 1,003,847 |
| 2022 | 2021 | |
|---|---|---|
| Subtotal from previous page | 886,870 | 1,003,847 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $470 including capital and interest at the rate of 0.74%, maturing in 2041, renewable in February 2026, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 99,431 | 104,311 |
| 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 | 30,340 | 33,470 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $409 including capital and interest at the rate of 1.22%, maturing in 2040, renewable in May 2026, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 80,030 | 83,993 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $426 including capital and interest at the rate of 1.13%, maturing in 2036, renewable in June 2026, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 67,618 | 71,940 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $829 including capital and interest at the rate of 1.51%, maturing in 2036, renewable in November 2026, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 130,767 | ⚑ |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $527 including capital and interest at the rate of 1.57%, maturing in 2041, renewable in December 2026, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 107,353 | 112,055 |
| Subtotal carried forward | 1,402,409 | 1,409,616 |
| 2022 | 2021 | |
|---|---|---|
| Subtotal from previous page | 1,402,409 | 1,409,616 |
| Loan secured by a first mortgage on buidings, repayable by monthly instalments of $455 including capital and interest at the rate of 1.50%, maturing in 2037, renewable in January 2027, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 72,593 | 76,938 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $479 including capital and interest at the rate of 1.50%, maturing in 2042, renewable in January 2027, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 98,682 | 102,933 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $322 including capital and interest at the rate of 1.88%, maturing in 2032, renewable in February 2027, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 34,635 | 37,887 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $482 including capital and interest at the rate of 2.27%, maturing in 2037, renewable in April 2027, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 73,546 | 77,913 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $515 including capital and interest at the rate of 2.27%, maturing in 2042, renewable in April 2027, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 99,648 | 103,903 |
| [Total] | 1,781,513 | 1,809,190 |
| Amount | |
|---|---|
| 2023 | 122,096 |
| 2024 | 122,365 |
| 2025 | 120,689 |
| 2026 | 119,425 |
| 2027 | 118,676 |
Note 12TANGIBLE CAPITAL ASSETS
| Land and Buildings | Roads and Paving(other) | Equipment and boat(other) | Vehicule(other) | Total 2022(other) | Total 2021(other) | |
|---|---|---|---|---|---|---|
| Opening balance | 9,979,364 | 820,486 | 2,535,738 | 295,632 | 11,829,276 | 11,829,276 |
| Additions | 1,462,871 | ⚑ | 710,152 | 118,988 | 2,292,011 | 2,295,090 |
| Disposals | (102,200) | ⚑ | ⚑ | ⚑ | (102,200) | (493,146) |
| Closing balance | 11,340,035 | 820,486 | 3,245,890 | 414,620 | 15,821,031 | 13,631,220 |
| Opening balance | 3,475,500 | 250,107 | 983,709 | 128,371 | 4,837,687 | 4,377,954 |
| Amortization | 423,476 | 26,188 | 384,483 | 59,696 | 893,843 | 769,521 |
| Accumulated amortization on disposals | (71,206) | ⚑ | ⚑ | ⚑ | (71,206) | (309,788) |
| Closing balance | 3,827,770 | 276,295 | 1,368,192 | 188,067 | 5,660,324 | 4,837,687 |
| Net book value | 7,512,265 | 544,191 | 1,877,698 | 226,553 | 10,160,707 | 8,793,533 |
| Opening net book value | 6,503,864 | 570,379 | 1,552,029 | 167,261 | 8,793,533 | 7,451,322 |
| Closing net book value | 7,512,265 | 544,191 | 1,877,698 | 226,553 | 10,160,707 | 8,793,533 |
| Increase in net book value | 1,008,401 | (26,188) | 325,669 | 59,292 | 1,367,174 | 1,342,211 |
Note 14PREPAID EXPENSES
| 2022 | 2021 | |
|---|---|---|
| Tuition fees | 225,287 | 136,210 |
| Insurance | 89,169 | 67,191 |
| Lease | 30,900 | 36,300 |
| Other | 40,610 | 9,517 |
| [Total] | 385,966 | 249,218 |
Note 19EXPENSES BY OBJECT
| 2022 | 2021 | |
|---|---|---|
| Wages & employee benefits | 1,672,012 | 1,677,434 |
| Fees and contract services | 883,173 | 746,617 |
| Insurance | 88,842 | 63,529 |
| Interest | 41,852 | 42,003 |
| Office supplies and equipment | 57,976 | 65,717 |
| Professional services | 38,465 | 45,400 |
| Repairs & maintenance | 287,875 | 230,393 |
| Supplies & services | 1,438,413 | 1,152,832 |
| Telephone | 18,554 | 16,203 |
| Travel | 31,373 | 20,562 |
| Tuition | 712,880 | 467,323 |
| Utilities | 340,173 | 312,867 |
| Other | 2,322,257 | 1,614,518 |
| Amortization | 893,841 | 769,521 |
| [Total] | 8,827,686 | 7,224,919 |
Note 20RECONCILIATION OF INDIGENOUS SERVICES CANADA (ISC) FUNDING
| Amount | |
|---|---|
| ISC funding per consolidated financial statements | 4,343,358 |
| Deferred revenue - Fn & Inuit - Summer Work Exp | 13,916 |
| Deferred revenue - Covid-19 ICSF2 - EMAP | 5,250 |
| Deferred revenue - Emergency Mgmt Assistance | 330,546 |
| Deferred revenue - Mitigation | 207,008 |
| Deferred revenue - Planning, MTSA - Ec Dev | 11,725 |
| Deferred revenue - Prevention Projects | 22,442 |
| Deferred revenue - Planning Design & Constr | 60,000 |
| Deferred revenue - Water Systems | 823 |
| Deferred revenue - Health | 47,436 |
| Accounts receivable - Education | 85,186 |
| Accounts receivable - Recovery (Amendment #34) | 149,455 |
| Accounts receivable - Response (Amendment #34) | 157,600 |
| [Total Less] | 1,091,387 |
| Deferred revenue - FNIHB_FES2020 - WENT - HF | 3,778 |
| Deferred revenue - Fns & Inuit - Skill Link Prog | 10,146 |
| Deferred revenue - Firesmart | 12,174 |
| Deferred revenue - Mitigation | 82,095 |
| Deferred revenue - Road and Bridges | 20,000 |
| Deferred revenue - Perim Secur Emap | 16,200 |
| Deferred revenue - ICSF - Need Base Emap | 8,700 |
| Deferred revenue - Local Roads & Bridges | 34,848 |
| Deferred revenue - Planning Design & Constr | 203,283 |
| Deferred revenue - Health | 44,041 |
| Deferred revenue - IAFNYES - IA | 10,146 |
| [Total Plus] | 445,411 |
| Funding per ISC revenue confirmation | 3,697,382 |
Note 21GOVERNMENT TRANSFERS
| Operating(budget) | Capital | 2022 Total | |
|---|---|---|---|
| Indigenous Services Canada | 3,562,404 | 780,954 | 4,343,358 |
| Canada Mortgage and Housing Corporation | 135,394 | 173,379 | 308,773 |
| Department of Fisheries and Oceans | 123,894 | 193,294 | 317,188 |
| Employment and Social Development Canada | 37,711 | ⚑ | 37,711 |
| Canada Emergency Wage Subsidy | 91,416 | ⚑ | 91,416 |
| Good Food Access Fund | 50,000 | ⚑ | 50,000 |
| [Total Federal government transfers] | 4,000,819 | 1,147,627 | 5,148,446 |
| Provincial government transfers | 368,708 | ⚑ | 368,708 |
| [Total] | 4,369,527 | 1,147,627 | 5,517,154 |
| Operating(budget) | Capital | 2021 Total | |
|---|---|---|---|
| Indigenous Services Canada | 2,643,777 | 193,685 | 2,837,462 |
| Canada Mortgage and Housing Corporation | 89,581 | 50,000 | 139,581 |
| Department of Fisheries and Oceans | 397,425 | ⚑ | 397,425 |
| Employment and Social Development Canada | 14,857 | 83,298 | 98,155 |
| Canada Emergency Wage Subsidy | 240,996 | ⚑ | ⚑ |
| Canada Emergency Business Account | 20,000 | ⚑ | ⚑ |
| Local Food Infrastructure Fund | 15,000 | ⚑ | ⚑ |
| Second Harvest | 20,000 | ⚑ | ⚑ |
| Atlantic Canada Opportunities Agency | 85,098 | ⚑ | 85,098 |
| [Total Federal government transfers] | 3,526,734 | 326,983 | 3,557,721 |
| Provincial government transfers | 388,500 | 16,151 | 404,651 |
| [Total] | 3,915,234 | 343,134 | 3,962,372 |
Note 22SEGMENT DISCLOSURE
| Economic Development 2022 | Economic Development 2021(other) | Education 2022(other) | Education 2021(other) | Social Assistance 2022(other) | Social Assistance 2021(other) | Health 2022(other) | Health 2021(other) | |
|---|---|---|---|---|---|---|---|---|
| Federal Government | ⚑ | ⚑ | 834,040 | 587,739 | 865,778 | 654,153 | 654,087 | 412,924 |
| Provincial Government | 264,319 | 294,566 | 54,860 | 35,171 | ⚑ | ⚑ | ⚑ | ⚑ |
| Other revenue | 897,949 | 713,576 | 73,039 | 74,005 | 91,167 | 105,163 | ⚑ | ⚑ |
| Total revenue | 1,162,268 | 1,008,142 | 961,939 | 696,915 | 956,945 | 759,316 | 654,087 | 412,924 |
| Salaries and benefits | 103,799 | 92,035 | 113,448 | 105,510 | 57,543 | 36,124 | 327,567 | 250,677 |
| Amortization | 39,959 | 33,037 | ⚑ | ⚑ | 52,549 | 74,950 | ⚑ | ⚑ |
| Debt servicing | ⚑ | ⚑ | ⚑ | ⚑ | 25,636 | 26,186 | ⚑ | ⚑ |
| Other expenses | 1,018,384 | 854,704 | 802,112 | 517,126 | 750,947 | 705,376 | 234,607 | 157,005 |
| Total expenses | 1,162,142 | 979,776 | 915,560 | 622,636 | 886,675 | 842,636 | 562,174 | 407,682 |
| Annual surplus (deficit) | 126 | 28,366 | 46,379 | 74,279 | 70,270 | (83,320) | 91,913 | 5,242 |
| Public Works 2022 | Public Works 2021(other) | Band Government 2022(other) | Band Government 2021(other) | Other 2022(other) | Other 2021(other) | Total 2022(other) | Total 2021(other) | |
|---|---|---|---|---|---|---|---|---|
| Federal Government | 36,890 | 36,663 | 2,009,188 | 1,418,719 | 748,463 | 743,519 | 5,148,446 | 3,853,717 |
| Provincial Government | ⚑ | ⚑ | 1,560 | 7,800 | 47,969 | 67,114 | 368,708 | 404,651 |
| Other revenue | ⚑ | ⚑ | 523,836 | 321,140 | 4,405,962 | 2,052,648 | 5,991,953 | 3,266,532 |
| Total revenue | 36,890 | 36,663 | 2,534,584 | 1,747,659 | 5,202,394 | 2,863,281 | 11,509,107 | 7,524,900 |
| Salaries and benefits | 16,512 | 17,262 | 530,666 | 559,037 | 522,477 | 616,789 | 1,672,012 | 1,677,434 |
| Amortization | ⚑ | ⚑ | 414,965 | 420,845 | 386,368 | 240,689 | 893,841 | 769,521 |
| Debt servicing | ⚑ | ⚑ | ⚑ | ⚑ | ⚑ | ⚑ | 25,636 | 26,186 |
| Other expenses | 98,055 | 130,129 | 1,019,004 | 854,154 | 2,313,088 | 1,533,284 | 6,236,197 | 4,751,778 |
| Total expenses | 114,567 | 147,391 | 1,964,635 | 1,834,036 | 3,221,933 | 2,390,762 | 8,827,686 | 7,224,919 |
| Annual surplus (deficit) | (77,677) | (110,728) | 569,949 | (86,377) | 1,980,461 | 472,519 | 2,681,421 | 299,981 |