First Nations / Long Point First Nation / 2024-2025

Audited consolidated financial statementsFY 2024-2025

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Statements as published · FY 2024-2025

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Statement of Financial Position

FY 2024-2025 · PDF page 5

FA − FL = Net FA: matchedNet FA + NFA = Acc. surplus: matched
20252024
Financial assets
Cash20,282,94516,253,361
Short-term investments (3.20% to 3.83%, renewable between September 2025 and September 2026)8,293,80310,009,633
Accounts receivable (Note 3)n313,696,6449,684,047
Restricted cash and deposits (Note 4)n4526,866510,770
[total financial assets]42,800,25836,457,811
Liabilities
Accounts payable and accrued liabilities3,895,8713,219,515
Deferred revenue and ISC - Unexpended funding (Schedule 1)16,581,49310,775,292
Refundable contribution to ISC929,508551,900
Long-term debt (Note 6)n61,692,9811,812,569
[total liabilities]23,099,85316,359,276
Net financial assets19,700,40520,098,535
Non-financial assets
Prepaid expenses291,578298,264
Capital assets (Note 5)n553,094,10547,774,385
[total non-financial assets]53,385,68348,072,649
Accumulated surplus (Note 9)n973,086,08868,171,184

Statement of Operations

FY 2024-2025 · PDF page 6

Rev − Exp = Surplus: matched
20252024
Revenues
ISC - Grant18,157,18217,721,975
ISC - Fixed contribution6,830,4806,556,493
ISC - Flexible contribution8,191,0293,017,075
ISC - Block contribution187,392-
ISC - Set contribution542,300674,300
Refundable surplus (recoverable deficit) to (from) ISC(407,205)(302,156)
Administration fees2,182,3331,544,451
Canada Mortgage and Housing Corporation (CMHC)160,191218,176
Canadian Malartic Mine812,500562,500
Centre jeunesse de l'Abitibi-Témiscamingue15,00015,000
Contract with forestry companies-95,000
Contracts and rental3,500124,959
First Nations Education Council104,959172,945
First Nations Human Resources Development (FNHRD)1,222,531522,136
Government of Quebec48,00096,000
First Nations of Quebec and Labrador Health and Social Services Commission (FNQLHSSC)231,241919,551
Interests1,357,150914,735
Ministère de la Culture et des Communications135,00080,000
Ministère des Forêts, de la Faune et des Parcs (MFFP)-270,000
Four Pillars Society2,722,000200,000
Public Safety of Canada52,000104,000
Rent revenue419,518378,648
Secrétariat aux relations avec les Premières Nations et les Inuits (SRPNI)312,302809,961
Tax reimbursement206,925156
Other revenues450,055399,258
Withdrawal from replacement reserve56,62155,915
Gain on settlements-1,500,000
Deferred revenue from previous year1,803,774481,387
Deferred revenue to following year(4,124,576)(1,803,774)
ISC - Unexpended contribution from previous year8,971,51814,247,690
ISC - Unexpended contribution to following year(12,456,917)(8,971,518)
[total revenues]38,186,80340,604,863

Statement of Operations (Continued)

FY 2024-2025 · PDF page 7

20252024
Expenses (Note 15)
Band government288,113214,202
Administration2,484,7312,469,418
Human resources development973,961466,556
Education11,762,22510,025,245
Health7,869,3326,566,499
Public works3,536,1823,770,124
Fire and public security protection618,630245,590
Social assistance1,864,1911,731,836
Housing1,837,4371,308,697
Economic development344,240107,820
Natural resources and others1,776,8541,111,492
[total expenses]33,355,89628,017,479
Surplus for the year4,830,90712,587,384
Conciliation to ISC financial reporting requirements
Surplus for the year4,830,90712,587,384
Reimbursement of capital on long-term debt(202,171)(89,795)
Transfer to net investment in capital assets(7,390,753)(9,629,751)
Loan revenue-1,544,881
Surplus (deficit) under ISC financial reporting requirements (1)(2,762,017)4,412,719

Statement of Changes in Net Financial Assets

FY 2024-2025 · PDF page 11

20252024
Surplus for the year4,830,90712,587,384
Changes in capital assets
Transfert to net investment in capital assets(7,390,753)(9,629,751)
Amortization of capital assets2,024,3751,726,274
Gain and proceeds from disposal of capital assets46,658-
[subtotal changes in capital assets](5,319,720)(7,903,477)
Changes in non-operational surpluses, reserves and other non-financial assets
Changes in surpluses and reserves72,595(33,365)
Increase in in-trust fund3,5723,283
Changes in other non-financial assets6,686210,077
RRAP loan instalments remission7,83016,121
[subtotal changes in non-operational surpluses]90,683196,116
Changes in net financial assets(398,130)4,880,023
Net financial assets, beginning of year20,098,53515,218,512
Net financial assets, end of year19,700,40520,098,535

Statement of Cash Flows

FY 2024-2025 · PDF page 12

20252024
Operating activities
Surplus for the year4,830,90712,587,384
Items not affecting cash:
Amortization of capital assets2,024,3751,726,274
Gain on disposal of capital assets(10,908)-
[subtotal]6,844,37414,313,658
Changes in non-cash operating working capital items (Note 8)n82,854,254(609,177)
[total operating activities]9,698,62813,704,481
Investing activities
Acquisition of capital assets(7,390,753)(9,629,751)
Proceeds from disposal of capital assets57,566-
Increase in restricted cash and deposits(16,096)(15,857)
Change in short-term investments1,715,830(5,009,633)
[total investing activities](5,633,453)(14,655,241)
Financing activities
Change in surpluses and reserves72,595(33,365)
Increase in in-trust fund3,5723,283
Proceed from long-term debt-1,544,881
Reimbursement of capital on long-term debt(119,588)(105,916)
RRAP loan instalments remission7,83016,121
[total financing activities](35,591)1,425,004
Net increase in cash and cash equivalents4,029,584474,244
Cash and cash equivalents, beginning of year16,253,36115,779,117
Cash and cash equivalents, end of year20,282,94516,253,361

Note 8 Additional information relating to the statement of cash flows

FY 2024-2025 · PDF page 19

20252024
Accounts receivable(4,012,597)3,279,718
Prepaid expenses6,686210,077
Accounts payable and accrued liabilities676,3561,043,503
Funding received in advance-(1,275,692)
Deferred revenue and ISC - Unexpended funding5,806,201(3,953,787)
Refundable contribution to ISC377,60887,004
[total changes in non-cash items]2,854,254(609,177)
Cash and cash equivalents:
Cash20,282,94516,253,361
Interest paid59,38115,776

Notes to the financial statements

Verbatim, as published. Statement lines above link to their notes.

Note 1Accounting policies (continued)

MethodsRates and Periods
Private housing
Community buildings
Equipment
Motorized equipment
Roadway system
Water and sanitation systems
Note 2Accounts receivable

20252024
ISC9,146,3786,587,938
CMHC121,492834,474
First Nations Education Council14,52183,869
Rent - Band housing and Article 952,393,4852,263,076
FNHRD73,05913,020
First Nations of Quebec and Labrador Health and Social Services Commission414,299933,226
MFFP67,500169,128
Secrétariat aux relations avec les Premières Nations et les Inuits (SRPNI)366,914376,813
Four Pillars Society2,722,000200,000
Other accounts receivable782,544713,925
[subtotal]16,102,19212,175,469
Allowance for doubtful accounts(2,405,548)(2,491,422)
[total]13,696,6449,684,047
Note 3Restricted cash and deposits

20252024
In-trust surplus107,629104,057
Reserved funds - Article 95*419,237406,713
[total]526,866510,770
Note 4Capital assets

CostAccumulated amortization(other)Net book value 2025(other)Net book value 2024(other)
Private housing16,426,9885,188,60211,238,3869,323,089
Community buildings19,203,8595,750,96713,452,89113,729,082
Equipment3,461,3132,611,593849,720815,334
Motorized equipment5,397,3262,788,5072,608,8192,432,339
Roadway system5,265,2441,647,9413,617,3033,779,716
Water and sanitation systems18,198,7972,548,31715,650,48115,522,786
Assets under construction5,676,505-5,676,5052,172,039
[total]73,630,03220,535,92753,094,10547,774,385
Note 5Long-term debt

20252024
Loan, 1.12%, guaranteed by ISC, payable by monthly instalments of $229, including interest, maturing in 2042 - Loan No. 1622961901140,40042,682
Loan, 4.82%, guaranteed by ISC, payable by monthly instalments of $712, including interest, maturing in 203354,25760,040
Loan, 1.13%, guaranteed by ISC, payable by monthly instalments of $1,716, including interest, maturing in 2030 - Loan No. 1622961900885,436104,954
Loan, 3.78%, guaranteed by ISC, payable by monthly instalments of $311, including interest, maturing in 2032 - Loan No. 1622961900920,24623,158
Loan, 3.78%, guaranteed by ISC, payable by monthly instalments of $621, including interest, maturing in 2032 - Loan No. 1622961901040,49446,316
Loan, 4.49%, guaranteed by ISC, payable by monthly instalments of $1,372, including interest, maturing in 203182,31294,805
Loans from CMHC (RRAP), no interest*7,78315,613
Loan, 2.99%, guaranteed by ISC, payable by monthly instalments of $565, including interest, maturing in 2026 - Loan No. 162296190011,1277,769
Loan, 1.22%, guaranteed by ISC, payable by monthly instalments of $469, including interest, maturing in 2030 - Loan No. 1622961900226,40131,673
Loan, 0.71%, guaranteed by ISC, payable by monthly instalments of $405, including interest, maturing in 2030 - Loan No. 1622961900323,07727,754
Loan, 1.13%, guaranteed by ISC, payable by monthly instalments of $722, including interest, maturing in 2032 - Loan No. 1622961900551,56159,591
Loan, 1.13%, guaranteed by ISC, payable by monthly instalments of $329, including interest, maturing in 2030 - Loan No. 1622961900616,06119,805
Loan, 1.13%, guaranteed by ISC, payable by monthly instalments of $326, including interest, maturing in 2030 - Loan No. 1622961900715,89619,602
Loan, 7.49%, reimbursed during the year-3,908
Loan of $199,568, 6.90%, guaranteed by SOCCA, offset by a receivable since there is a legally enforceable right to set-off between the loan and the receivable, which will be realized simultaneously, maturing in 2027
Loan, 3.84%, guaranteed by ISC, payable by monthly instalments of $715, including interest, maturing in 2045 - Loan No. 16229619012116,248120,000
Loan, 3.84%, guaranteed by ISC, payable by monthly instalments of $1,536, including interest, maturing in 2044 - Loan No. 16229619013240,631249,000
Loan, 3.84%, guaranteed by ISC, payable by monthly instalments of $1,950, including interest, maturing in 2044 - Loan No. 26782086305,380316,000
20242023
Loan, 3.51%, guaranteed by ISC, payable by monthly instalments of $1,663, including interest, maturing in 2050 - Loan No. 26848846330,661332,800
Loan, 3.51%, guaranteed by ISC, payable by monthly instalments of $1,373, including interest, maturing in 2045 - Loan No. 27203108235,010237,100
[total]1,692,9811,812,569
Current portion129,911114,006
[total after current portion]1,563,0701,698,563
[table 2]
2026129,911
2027128,192
2028123,883
2029127,216
2030107,542
Note 6Replacement reserve fund - Article 95

20252024
Balance, beginning of year202,090222,880
Transfer to replacement reserve fund - Article 95129,21622,550
Interest earned12,52412,575
Withdrawal from replacement reserve(56,621)(55,915)
[total]287,209202,090
Note 7Additional information relating to the statement of cash flows

20252024
Accounts receivable(4,012,597)3,279,718
Prepaid expenses6,686210,077
Accounts payable and accrued liabilities676,3561,043,503
Funding received in advance-(1,275,692)
Deferred revenue and ISC - Unexpended funding5,806,201(3,953,787)
Refundable contribution to ISC377,60887,004
[total changes in non-cash items]2,854,254(609,177)
Cash and cash equivalents:
Cash20,282,94516,253,361
Interest paid59,38115,776
Note 8Accumulated surplus

20252024
Net investment in capital assets51,401,12445,961,816
In-trust fund107,629104,057
Replacement reserve fund - Article 95287,209202,090
Reserve for ISC grant funding *14,660,68215,473,570
Reserve for fire equipment *215,657237,297
Operating reserve fund - Article 95148,557148,502
Cumulative operating surplus6,265,2306,043,852
[total]73,086,08868,171,184
Note 9Expenses by object

20252024
Salaries and fringe benefits12,706,9969,102,800
Accommodation and meals74,975115,384
Amortization of capital assets2,024,3751,726,274
Administration fees2,066,2831,488,767
Allocation for education262,937214,892
Allocation for social assistance1,593,0911,622,719
Allocation for trappers4,7044,998
Bad debts125,577180,049
Contracts3,768,4774,868,210
Election expenses1188,353
Electricity207,315183,871
Honoraria102,01272,950
Insurances289,687221,754
Interest and bank charges13,02034,399
Interest on long-term debt59,38115,776
Licence and permits32,31529,128
Maintenance139,809118,703
Material and supplies2,577,7222,255,939
Medical transportation217,937234,505
Membership fees1,034775
Professional fees1,845,9951,569,126
Purchase of fuel129,498118,419
Rental of equipment317,753208,401
Telephone114,47786,929
Training122,71129,274
Transfer to Makwa Machinery Inc. and Kuzzin store (SAT)-6,750
Transfer to replacement reserve fund - Article 95129,21622,550
Travel expenses698,731588,371
Tuition fees649,317234,292
Workshops2,158,4001,859,246
Other expenses822,017691,575
Transfer to Amosesag Childcare Center110,924102,300
Gain on disposal of capital assets(10,908)-
[total]33,355,89628,017,479
Note 10Schedule 1 - Segment disclosure

Revenues 2025Expenses 2025(other)Surplus (deficit) under ISC 2025(other)Conciliation 2025(other)Surplus (deficit) under PSAS 2025(other)Deferred revenues 2024(other)Surplus (deficit) under ISC 2024(other)Conciliation 2024(other)Surplus (deficit) under PSAS 2024(other)
SUMMARY - BAND GOVERNMENT
Comm Economic Dev - Reserve Creation B21 (#1018)
Additions to reserve - Studies (#1020)
Assets Management plan (#1030)23,81923,819---3,842---
Declaration on Rights of Indigenous (#1820)51,60051,600-------
Membership (#2042)8,1818,181-------
Negociation - Land Base (#9725)153,481153,481---46,519(139,427)-(139,427)
Unity Agreement (#9730)51,03251,032----(45,647)-(45,647)
[total]288,113288,113---50,361(185,074)-(185,074)
SUMMARY - ADMINISTRATION
Financial Management Governance Capacity Development (#1844)85,48285,482-------
Human Resources Management Governance Capacity Development (#1845)110,753110,753-------
Band Support (#2625)4,338,4012,260,4672,077,934-2,077,934-632,243212,060844,303
Band Employees Benefits Plan - Administration (#2632)
Band Office - Trailers (#2680)302,740-302,740-302,740----
Youth Council (#3085)28,9326,03322,899-22,899----
Amortization - Administration (#2627)-21,996(21,996)-(21,996)-(24,119)-(24,119)
[total 2]4,866,3082,484,7312,381,577-2,381,577-608,124212,060820,184
SUMMARY - FIRST NATIONS HUMAN RESOURCES DEVELOPMENT COMMISSION OF QUEBEC
FNHRD - CRF (#5520)292,332292,332-------
FNHRD - EIF (#5521)177,104177,104-------
FNHRD - CRF Youth (#5522)31,49531,495-------
FNHRD - Skills Link Program (#5523)27,18027,180-------
FNHRD - Labour Market Initiative (#5544)22,69022,690---44,015---
IANFNYES (#5529)423,160423,160---280,260---
[total 3]973,961973,961---324,275---
SUMMARY - EDUCATION
Amo Ososwan School Operations (#2280)7,238,2778,331,996(1,093,719)514,508(579,211)-3,721,489820,0824,541,571
Amo Ososwan School Repairs (#2282)255,936260,941(5,005)-(5,005)-5,005-5,005
Rental and Construction of twin houses for teachers (#2285)59,30044,84114,459-14,459-(5,390)-(5,390)
Tuition Agreements - Provincial (#2290)10,86410,864-------
Student Accommodation (#2312)30,58630,586-------
Student Transportation (#2313)7,6467,646-------
Financial Assistance Allowance (#2314)37,33437,334-------
Adult Education (#2355)126,937241,001(114,064)-(114,064)----
Post-Secondary (#2360)329,196546,893(217,697)-(217,697)-(70,048)-(70,048)
FNEC - Post Secondary Partnership Program (#2365)59,38259,382-------
Study New Education Space (#2541)-----75,000---
FNEC - Career Promoton & Awareness (#3000)17,29417,294-------
Special Education (#3002)1,716,7861,716,786-------
FNEC - Student Project (#3003)14,36614,366---5,970---
FNEC - Science and Technology (#3012)9,1059,105-------
FNEC - Skills Link Program (#3016)
FNEC - Innovation in Education (#3026)16,77916,779-------
Anti-Bullying Campaign (#3030)2,5002,500-------
Revenues 2025Expenses 2025(other)Surplus (deficit) under ISC 2025(other)Conciliation 2025(other)Surplus (deficit) under PSAS 2025(other)Deferred revenues 2024(other)Surplus (deficit) under ISC 2024(other)Conciliation 2024(other)Surplus (deficit) under PSAS 2024(other)
SUMMARY - EDUCATION (CONTINUED)
FNEC - Breakfast Club Initiative (#3080)
Amortization - Education (#4352)-413,911(413,911)-(413,911)-(401,616)-(401,616)
[total]9,932,28811,762,225(1,829,937)514,508(1,315,429)80,9703,249,440820,0824,069,522
SUMMARY - HEALTH
Family Violence (#2430)10,40410,404----1,815-1,815
Community Engagement / Antiracism (#2552)109,626109,626---54,560---
ELCC (#3256)364,801364,801---348,513---
ISC - Health Branch - Head Start (#3257)(135,214)4,447(139,661)-(139,661)1,500,000154,762-154,762
ISC - Health Branch - Maternal & Child Health (#3260)48,69548,695-------
FNQLHSSC - Fight Against Poverty (#3286)
Four Pillars Society (#5102)(189,041)10,959(200,000)-(200,000)2,911,041200,000-200,000
First Line Services - Recreation (#5115)179,088179,088---70,912---
Primary Care Infrastructure Nurse (#9002)---57,34057,3401,442,650---
ISC - Health Branch - Clinic Repairs (#9004)(66,272)886(67,158)8,856(58,302)301,898(365)-(365)
Health Equity Fund (#9040)-----177,196---
FN child compensation (#9045)-----68,211---
First Line Services (#9050)1,670,1001,670,100---1,774,020---
First Line Services - Culture and Language (#5550)25,60625,606---224,394---
Communicable Diseases (#9051)31,01531,015----33,489-33,489
First Nation Representative Service (#9053)276,973276,973---6,013-56,82556,825
Capital-CHRT (#9056)4,8874,887---18,757---
First Nation Child & Family Services - O&M (#9058)-----625,016---
Community Based Initiatives Retro-Action (#9060)
Home Care - CSS (#9065)15,00015,000-------
ISC - Health Branch - NNADAP (#9070)86,01386,013-------
ISC - Health Branch - Solvent Abuse (#9071)7,8807,880-------
ISC - Health Branch - Fetal Alcohol Disorders (#9075)11,05611,056-------
ISC - Health Branch - Jordan's Principle (#9080)1,414,7171,414,717-24,95024,9501,301,669---
ISC - Health Branch - Jordan's Principle Coordination (#9085)68,94862,4486,500-6,50097,443---
Health HCD Midwifery (#9099)382-382-382----
ISC - Health Branch - CHR (#9100)125,854125,854----17,448-17,448
ISC - Health Branch - Home & Community Care (#9105)214,064158,18955,875-55,875-15,523-15,523
ISC - Health Branch - Diabetes (#9106)44,90844,908----124,528-124,528
ISC - Health Branch - Food Security (#9107)17,87817,878-------
ISC - Health Branch - Traditional Healers (#9125)8,8008,800---5,681---
Home Care - Palliative Care (#9130)12,130-12,130-12,130----
ISC - Health Branch - Pre-Natal Nutrition (#9275)18,05218,052-------
ISC - Health Branch - Management & Support (#9300)290,283290,283----(16,917)-(16,917)
ISC - Health Branch - Medical Transportation (#9301)176,881663,070(486,189)-(486,189)-(267,517)-(267,517)
Nursing (#9302)1,575,3681,444,252131,116-131,116-132,986-132,986
ISC - Health Branch - HIV/AIDS Strategy (#9305)11,27311,273-------
Tobacco Control Strategy (#9306)44,51244,512-------
ISC - Health Branch - Children Oral Health Initiative (#9307)
Influenza Pandemic Preparedness (COVID-19) (#9308)
Tuberculosis (#9310)3,2033,203-------
Health Canada - Dental Care Benefits (#9312)
Aboriginal Health Human Resources (#9315)10,83110,831-------
Med Transportation - Visiting Health Care Professionals (#9317)12,49317,000(4,507)-(4,507)-(3,545)-(3,545)
ISC - Health Branch - Accreditation Services (#9320)38,69038,690-------
ISC - Health Branch - Brighter Futures (#9400)75,16875,168-------
ISC - Health Branch - Mental Health (#9401)218,766218,766----5,580-5,580
ISC - Health Branch - Mental Wellness Team (#9450)230,939230,939-----6,8606,860
Revenues 2025Expenses 2025(other)Surplus (deficit) under ISC 2025(other)Conciliation 2025(other)Surplus (deficit) under PSAS 2025(other)Deferred revenues 2024(other)Surplus (deficit) under ISC 2024(other)Conciliation 2024(other)Surplus (deficit) under PSAS 2024(other)
SUMMARY - HEALTH (CONTINUED)
ISC - Health Branch - Emerging Technology (#9475)27,59927,599-------
ISC - Health Branch - Suicide Prevention (#9501)------55,902-55,902
Amortization - Health (#9076)-74,264(74,264)-(74,264)-(86,924)-(86,924)
[total]7,103,5567,869,332(765,776)91,146(674,630)10,927,981366,76563,685430,450
SUMMARY - PUBLIC WORKS
Animals Control (#2485)28,27028,270-------
Minor Projects - Equipment (#2491)199,461172,51826,9436,95033,893-87,512-87,512
Roads & Bridges (#2512)36,61436,614-------
Wastewater Systems (#2513)-56,896(56,896)-(56,896)----
Water Systems (#2514)48,69448,694-------
Community Buildings (#2517)264,719264,719-------
O & M Water & Wastewater (#2518)1,125,678830,342295,33623,664319,000-647,887-647,887
Maintenance Management (#2521)28,22228,222----4,019-4,019
Operation & Maintenance - School (#2540)473,662473,662-----47,00047,000
Old school demolition (#4150)------49,065-49,065
Sanitary Sewer Repairs (#4210)(358,563)-(358,563)519,008160,445--4,433,5284,433,528
New Wastewater Treatment (CMQ34) and Aerated Lagoons (#4215)---5,173,9835,173,9832,680,436400202,794203,194
Drinking Water Upgrade (#4228)37,69737,697---92,493474-474
Landfill Monitoring (#4234)26,09626,105(9)-(9)----
Ecocenter & Waste Management Project (#4235)101,157101,157-----3,6793,679
Waste Management Plan (#4350)101,765101,829(64)-(64)----
Lots Servicing (#4675)---35,77035,770678,560---
Machinery (#8000)46,00041,9654,0353,9087,943-(8,552)10,0171,465
O & M Roll-Off Truck (#8200)24,44935,523(11,074)-(11,074)4,945(40,170)455,154414,984
Municipal Services (#8769)77,39781,653(4,256)-(4,256)-(1,357)-(1,357)
Core Capital Budget (#8999)(88,438)-(88,438)-(88,438)-82,593-82,593
Operation & Maintenance Clinic (#9000)311,403311,403-------
Amortization - Public Works (#2515)-862,822(862,822)-(862,822)-(725,335)-(725,335)
[total 2]2,484,2833,540,091(1,055,808)5,763,2834,707,4753,456,4349,0245,239,6845,248,708
SUMMARY - FIRE AND PUBLIC SECURITY PROTECTION
Fire Protection - Equipment (#2480)113,400146,540(33,140)-(33,140)-(37,622)-(37,622)
Fire Protection - Operations (#2511)24,75945,764(21,005)-(21,005)----
Fire Station - Minor Repairs (#4240)14,4002,90011,500-11,500-5,181-5,181
Public Security (#7000)73,54073,540---26,460---
Police Force (#7100)-65,513(65,513)-(65,513)-(22,663)-(22,663)
Emergency management plan (#7150)193,443193,443-------
Amortization - Fire and public security (#2481)76,19576,195-------
[total 3]-14,735(14,735)-(14,735)-(18,419)-(18,419)
[total 4]495,737618,630(122,893)-(122,893)26,460(73,523)-(73,523)
SUMMARY - SOCIAL ASSISTANCE
Basic Needs (#2370)2,086,1771,712,715373,462-373,462-590,966-590,966
SAT - Employment & Training (#2372)13,33413,334-------
Academic Upgrading - SAT (#2375)444444-------
Special Needs (#2390)40,61840,618-------
Revenues 2025Expenses 2025(other)Surplus (deficit) under ISC 2025(other)Conciliation 2025(other)Surplus (deficit) under PSAS 2025(other)Deferred revenues 2024(other)Surplus (deficit) under ISC 2024(other)Conciliation 2024(other)Surplus (deficit) under PSAS 2024(other)
SUMMARY - SOCIAL ASSISTANCE (CONTINUED)
Social Assistance - Service Delivery (#2401)97,08097,080----(91,573)-(91,573)
Feasibility Study - Youth Center (#3082)-----137,2506,605-6,605
[total]2,237,6531,864,191373,462-373,462137,250505,998-505,998
SUMMARY - HOUSING
CMHC 6 Mini Houses (#2352)(66,250)30,071(96,321)-(96,321)-(44,538)250,342205,804
Duplexes Project (175 and 179 Kijigate) (#2353)12,00012,252(252)-(252)----
Homelessness (#2551)10,56710,567---16,039---
Housing Initiative - Fourplex 167 Kijigate (#2553)(119,558)16,152(135,710)-(135,710)-(42,603)-(42,603)
Housing Initiative - Fourplex 171 Kijigate (#2553-9155)-------760,202760,202
Housing Initiative - 166 Kijigate - Art.95 loan no 26848846 / 27203108 (#2553-9156)-------49,10049,100
Housing Initiative - 179 Kijigate - Art. 95 loan no 26782086 (#2553-9157)-------300,000300,000
Housing Initiative - 175 Kijigate - Art. 95 loan no 16229619013 (#2553-9158)-------370,000370,000
Housing Construction - 187 Kijigate - Art. 95 loan no 16229619012 (#2570)46,0303,04142,989-42,989-33,878(30,943)2,935
CMHC RRAP - Housing (#2572)6,50812,257(5,749)-(5,749)----
Major Renovations, Extensions & Repairs (#2573)190,56258,238132,32475,085207,409-22,103347,657369,760
Semi-detached Houses (175 & 179 KIJIGATE) (#2575)24,80013,62911,171-11,171----
Emergency Repairs (#2576)116,717116,717----1,575-1,575
Housing Maintenance Plan (#2580)32,19432,194-------
Housing Administration (#2581)45,02235,3969,626-9,626-(2,652)-(2,652)
Youth Internship (#2585)4,8574,857---13,606(3,926)-(3,926)
Housing Needs - First Nation Children Family (#2587)349,959349,959---107,900---
ELCC Renovation (#2588)3,7453,745---200,890---
Housing Policy Review (#2590)------(218)-(218)
Multiplex Rental (#2610)33,60029,9323,668-3,668-15,794-15,794
CMHC - Co-investment Fund (#2615)-----150,000---
Renovations - Article 95 (#2620)56,62156,621-------
Housing Initiative (#2635)100,862100,862---967,898---
HASI - 504 Mahigan Mikana (#3232)------1,442-1,442
8 Plex Construction - 183 Kijigate (#3244)---687,800687,800----
Housing Rental (#9900)48,85865,386(16,528)18,2771,749-(50,726)18,347(32,379)
Housing Rental (Article 95 (#9901)306,432334,096(27,664)89,57361,909-(38,591)61,43222,841
Band Housing (#9906)-29,342(29,342)-(29,342)-(9,668)-(9,668)
Housing Rental (Azadi Duplexes) (#9910)33,61254,073(20,461)-(20,461)-2,143-2,143
Housing Rental (Radio Station) Apartments (#9911)4,7882,3752,413-2,413-4,589-4,589
School trailers (#9912)13,2008,6874,513-4,513-754-754
Amortization - Housing (#9999)-564,838(564,838)-(564,838)-(423,824)-(423,824)
[total 2]1,255,1261,945,287(690,161)870,735180,5741,456,333(534,468)2,129,1371,594,669
SUMMARY - ECONOMIC DEVELOPMENT
CEDO - Planning & Operations (#2685)126,566126,566----5,411-5,411
Sustainable Development (#6119)-66,078(66,078)-(66,078)----
Radio Transmission Tower (#9210)224,709220,8393,870251,456255,326-574,938(289,981)284,957
Amortization - Economic Development (#2560)-21,170(21,170)-(21,170)-(6,333)-(6,333)
[total 3]351,275434,653(83,378)251,456168,078-574,016(289,981)284,035
SUMMARY - NATURAL RESOURCES AND OTHERS
Specific Claim - Flooding And Village Relocation (#2020)30,00030,000-------
Revenues 2025Expenses 2025(other)Surplus (deficit) under ISC 2025(other)Conciliation 2025(other)Surplus (deficit) under PSAS 2025(other)Deferred revenues 2024(other)Surplus (deficit) under ISC 2024(other)Conciliation 2024(other)Surplus (deficit) under PSAS 2024(other)
SUMMARY - NATURAL RESOURCES AND OTHERS (CONTINUED)
Cultural Week (#2568)105,674105,674-------
Culture, Language and Sports Recreation (#5100)45,00045,000-------
Indigenous Languages & Cultures Program (#5105)186,912186,912---92,980---
Let's talk Anishnabeg (#5110)
National Day For Truth and Reconciliation (#5111)8,0008,000-------
Feasibility Studies - Forestry Office (#6100)-9,540(9,540)-(9,540)-(28,666)-(28,666)
Natural Resources - Agreement (#6102)186,548395,702(209,154)-(209,154)-250,646-250,646
Indigenous Capacity Support Program (#6126)41,03841,038-------
Strategic Partnerships Initiative (SPI) (#6130)(1,925)6,216(8,141)-(8,141)8,141---
Harmonization (#6135)-38,543(38,543)-(38,543)-49,810-49,810
Vior Negociation Agreement (#6142)137,584173,430(35,846)-(35,846)----
Agnico Eagle (#6265)-20,418(20,418)-(20,418)----
KM 104 Road Repair & Change Culvert (#6415)------45,372-45,372
Wasamac Project (#6555)145,594145,594-------
Mining - Canadian Malartic (#6570)(93,185)331,443(424,628)101,796(322,832)-(413,043)-(413,043)
Mining Upper Beaver Gold (#6575)5,0005,000-------
Radio Station (#9200)11,51173,087(61,576)-(61,576)20,308---
Negociation - Natural Resources (#9710)-110,618(110,618)-(110,618)-28,005-28,005
Amortization - Other (#6136)-50,639(50,639)-(50,639)-(39,704)-(39,704)
[total]807,7511,776,854(969,103)101,796(867,307)121,429(107,580)-(107,580)
Total30,796,05133,558,068(2,762,017)7,592,9244,830,90716,581,4934,412,7228,174,66712,587,389