FNQLEDC - CDEPNQL annuels/ReportCDEPNQL… · Infographie Siamois graphisme Impression Lithochic...

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CDEPNQL

RAPPORT ANNUEL2005-2006

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FNQLEDC

ANNUAL REPORT2005-2006

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couverts_2006 A&F 7/5/06 2:31 PM

Éditeur originalCommission de développement économique des Premières Nations du Québec et du Labrador (CDEPNQL)

TraductionTraduction Aline Chéné

Infographie Siamois graphisme

ImpressionLithochic

Pour plus d’information

CDEPNQL250, Place Michel-Laveau, bureau 202Wendake (Québec) G0A 4V0Téléphone : (418) 843-1488Télécopieur : (418) 843-6672

Reproduction par quelque procédé que ce soit et traduction,même partielle, interdites sans l’autorisation écrite de laCommission de développement économique des PremièresNations du Québec et du Labrador.

©Commission de développement économique desPremières Nations du Québec et du Labrador

Original EditorFirst Nations of Quebec and Labrador EconomicDevelopment Commission (FNQLEDC)

TranslationTraduction Aline Chéné

Graphic designSiamois graphisme

Printing worksLithochic

For more information

FNQLEDC250 Place Michel-Laveau, Suite 202Wendake, Québec G0A 4V0Telephone : (418) 843-1488Fax : (418) 843-6672

No part may be reproduced in any form or by any means andno translation even partial, without the prior written permis-sion of the First Nations of Quebec and Labrador EconomicDevelopment Commission.

© First Nations of Quebec and Labrador EconomicDevelopment Commission

couverts_2006 A&F 7/5/06 2:31 PM

1

A word from the Vice-President.......................................................................................................3

A word from the Director General...................................................................................................4

A word from the Director of the FNQLSDI ....................................................................................5

2005-2006 Activity report ................................................................................................................7

The Board of directors of the FNQLEDC........................................................................................11

The employees of the FNQLEDC.....................................................................................................12

The employees of the FNSEF...........................................................................................................12

The employees of the FNQLSDI ......................................................................................................12

Auditors’ report...................................................................................................................................13

Financial Statements

Statement of operations.........................................................................................................14

Statement of changes in net assets ....................................................................................15

Balance sheet ............................................................................................................................16

Notes to financial statements..........................................................................................................17

Revenues ....................................................................................................................................19

Auditors’ report on the additional information .........................................................................20

TABLE OF CONTENTS

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on Additional information

Summary statement of segment operations.....................................................................21

Statement of segment operations -

Operations financing- 4010 - 1121 ...............................................................................22

CEDP - Training - 2707..................................................................................................23

Training .............................................................................................................................24

Advisory committee ......................................................................................................25

First Nations Socio-Economic Forum - 4165 - 1025 ...............................................26

Annual general meeting - 4010 - 1026......................................................................27

Workshop cycle - Recherche amérindienne - 2707 ...............................................28

Consultant – economic development ........................................................................29

Community economic development program- 2707.............................................30

Coaching Project – Community Economic Development Officers.......................31

Info-Entrepreneur Project - 2707...............................................................................32

Sustainable development strategy -

Operations financing - 1025...............................................................................33

First Nations Forestry committee ....................................................................34

Revision of the strategy - 2121 ..........................................................................35

FPFN - Toolbox......................................................................................................36

Water management strategy -2122 ..................................................................37

Species at risk.......................................................................................................38

Energy profiles - 3130 .........................................................................................39

Climate change - 3130 ........................................................................................40

Pilot projects -

Manawan - 1036...........................................................................................41

Timiskaming - 1036....................................................................................42

Atikamekw consultation protocol ....................................................................43

St. Lawrence integrated management ...........................................................44

3

At the request of our general assembly, on September 1st, 2005, I accepted the respon-sibility of Vice-Presidency of the First Nations of Quebec and Labrador Economic

Development Commission (FNQLEDC), with the intention of contributing to the achievementof our organization’s mandates and promoting a sense of belonging among the members.

Since its implementation, our organization achieved several of its mandates, but after fouryears of existence, it became evident that an update of its strategic plan was required todirect the priorities of the next three years; this update was conducted keeping in mind theimprovement of services to the clientele and our involvement in regional files which couldbe beneficial to the First Nations.

One of the biggest mandates that have to be achieved is the hosting of the First NationsSocio-Economic Forum. This initiative put forward by the Chiefs of the Assembly of FirstNations of Quebec and Labrador (AFNQL) and overseen by the Commission, represents forboth the members of the Board of Directors and myself, an opportunity to put to good useour economic development related experience and thus provide our support to theCommission, so that all efforts are joined to make out of this event a huge success. In orderto achieve our goal I rely on each individual member of the Commission to support theteam of the Commission’s professional experts.

There is still a lot of work facing our way, and it is crucial that the communities, and espe-cially the community economic development officers, concentrate their efforts in creating aunifying movement which will lead to promising progress in the economic developmentfield, for the wellbeing of our community members.

Colette RobertsonVice-president

A WORD FROM THE VICE-PRESIDENT

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Implementation of our Standpoint

In accordance with our mandates, we undertook a restructuring of our strategic plan inorder to meet the needs of our members and enhance the extent of our involvement inregional issues.

The First Nations of Quebec and Labrador Economic Development Commission (FNQLEDC)has in fact implemented projects and activities which will have qualitative and quantitativeimpacts on the First Nations. Among other things, we underline the major involvement ofthe FNQLEDC in the management and achievement of the First Nations Socio-EconomicForum.

The disparity in the economic area between the civil society and the First Nations commu-nities encourages our Commission to take a stand as a front line contributor, which by thesame token, gives us all the intervention latitude required to put recommendations forwardin regards to the orientation of the provincial and federal ministries and major institutionsin Quebec.

This possibility of modifying or heightening the awareness on actions, which are often pre-conceived on uncertain bases and which can have negative impacts within our circle,remains in the background for many communities and its leaders. However, we dedicate allthe necessary efforts to upgrade the situation of the overall communities and to improve thesynergetic potential of our two societies.

As a regional organization which has developed an expertise in the area of economic develop-ment, the FNQLEDC is in a position to promote the respect of the First Nations’ position andorientations. Also, it has the opportunity to develop avenues which are still unexplored andwhich could potentially improve our overall activities at both the local and regional levels.

Of course, this stance and recognition are the outcome of the involvement of our members,of our board of directors and our partners, which over and above the funding issue favorour presence and our participation in the different groups of regional proceedings, whichallows us to establish strong and durable ties.

Pierre BastienDirector General

A WORD FROM THEDIRECTOR GENERAL

5

The First Nations of Quebec and Labrador Sustainable Development Institute (FNQLSDI)was put in place following the adoption of the First Nations of Quebec and Labrador

Sustainable Development Strategy, in 1997. In spite of the tremendous efforts invested intothe creation of this Institute, it is only in 2001 that the activities really got under way.

Since then, the FNQLSDI has increased its work load, and its team now includes three full-time employees, due among other things, to an accrued demand for assistance and supportfrom the First Nations communities. Therefore, the necessity of putting in place its ownstructure and relieving the administrative burden from the Assembly of First Nations ofQuebec and Labrador (AFNQL) who was the responsible body since the creation of theFNQLSDI, lead us to conclude an administrative agreement with the First Nations of Quebecand Labrador Economic Development Commission (FNQLEDC). A management contract,signed in October 2005 between the three parties involved, outlines the specifics of theagreement signed between the two organizations.

The FNQLSDI strives in the areas of environment, forestry, species at risk, energy, climatechanges, community planning, land management, water management, consultation,research and finally any file related to land and natural resources. The Action Plan for 2005-2006, adopted by the Chiefs’ Table in May 2005 shows the overall activities achieved so farby the FNQLSDI.

The adequate funding for the activities of the FNQLSDI is one of the stakes involved and itis a huge one. For the past two years now, the FNQLSDI has been operating with a basicfunding from the Department of Indian and Northern Affairs Canada (DIAND) in theamount of $150,000. Various projects are funded by other federal departments, such as theCanadian Forest Services, Environment Canada and Fisheries and Oceans Canada, as outlinedin the financial statements of this annual report. Following are the main events hosted by theFNQLSDI during the current year:

Seminar on forestry certification (2004-2005 funding);Workshop on environmental contamination and traditional food (partnership with theFNQLHSSC);Workshop on climate changes (within the scope of the International Conference held inMontreal in November 2005);Workshop on endangered species;Special reflection session on energy;

A WORD FROM THE DIRECTOR OF THE FNQLSDI

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on Pilot projects on community planning in Manawan and Timiskaming;

Activities surrounding the revision of the sustainable development strategy;Presentations on the First Nations Consultation Protocol and Research Protocol.

I wish to take this opportunity to convey my gratitude to the team of the FNQLSDI for itsdedication and expertise, without whom, these activities could not be achieved. I also wishto thank the FNQLEDC for its faith and support in the tasks related to the restructuring ofthe FNQLSDI.

Sustainably yours,

Suzy BasileDirector

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2005-2006 ACTIVITY REPORT

The 2005-2006 Report outlines the situation of the overall activities for

the five mandates of the FNQLEDC. After four years of existence, always

keeping in mind its goal of improving services to its clientele,

the FNQLEDC initiated a communication and marketing

strategy for the benefit of its members.

1. ADMINISTRATIVEMANAGEMENT

The administrative policies developed sincethe creation of the FNQLEDC are always ineffect. However, a revision of the 2005-2008strategic plan was conducted. In order tomaintain and optimize the services to ourmembers, a marketing strategy was initiatedin November 2005, and which we intend topursue during the next year.

At the request of the Regional Chief, theFNQLEDC accepted the mandate of mana-ging the First Nations of Quebec andLabrador Sustainable Development Institute(FNQLSDI) for one or two fiscal years, in aneffort to relieve the Secretariat of the AFNQLfrom the management of the Institute.

2. TRAINING ACTIVITIESIn March 2006, the FNQLEDC completed itsmandate of training which was based on atriennial plan.

Once again this year, this initiative washighly appreciated with a satisfaction rateon the part of the participants of over91,3%. The six training sessions (three inFrench in Chicoutimi and three in English in

Val-d’Or) for the year 2005-2006, whichwere offered by the École nationale d’ad-ministration publique (ENAP) of Universitédu Québec à Montréal, revolved around thetheme “Reading and interpretation offinancial information in a context of abusiness project”, which was divided intothree sessions:

Session 1: Notions and basic tools associated to a business projectSession 2: Reading and interpretation of financial statementsSession 3: The budgetary process in linkwith the project or the business plan.

In order to finalize this project, a consulta-tion session was held on January 26, 2006which focused on the assessment of thethree years of training provided by theFNQLEDC, and on the future of this pro-gram. Recommendations and proposals wereput forward and at the general request, thecommunity economic development officerswould like to get more training.

Aside from the training sessions offered tothe members, the staff of the FNQLEDC alsohad the opportunity to take advantage ofthese skills enhancement courses in linkwith their duties.

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3. INFORMATION ANDCOMMUNICATION

The coming into office of the new Infor-mation Officer in October 2005 enabled theCommission to undertake new projects andestablish sustained contact with its mem-bers. The publication of the news bulletincalled “Nikan” was maintained. As for theWebsite of the FNQLEDC, it is being rede-signed and will be in line in a near future.Other activities were also conducted:

An information session was presented to theCEDOs on August 31, 2005, on the followingthemes:

The different legal forms of businesses;Presentation by Groupe Genivar on thecomprehensive solutions in engineeringand construction; Presentation by Groupe Nekiera’ha, con-sultants specializing in the managementand development of First Nations busi-nesses and organizations;

The Economic Development Advisor under-took a tour of several communities withinthe perspective of a permanent project oncommunity profiles.

On January 25, 2006, a joint information ses-sion between the CEDOs and the First NationsLocal Centers’ representatives (FNLC) wasorganized. The initiative emerged from thewill of the two Commissions (FNQLEDCand the FNHRDCQ) to join their efforts.

4. PUBLIC RELATIONS ANDREPRESENTATION

To a regional organization, the importance ofcreating business links brings about variousforms of partnerships and promotes the accessto strategic information which allows theCommission to take part in discussions andbecome involved in files related to the regionaleconomic development.

By accepting to take over the responsibility ofthe 2006 First Nations Socio-Economic Forum(FNSEF) in January 2005, the FNQLEDC reaf-firmed its determination to become the leaderin the economic development of the FirstNations of Quebec and Labrador.

Aside from this major event, the Commissiongets involved regularly in various activitieslinked to the regional economic developmentand which are likely to be of interest to itsclientele:

4.1 FIRST NATIONS SOCIO-ECONOMIC FORUM

As a result of resolution #20/2004 adoptedby the Chiefs of AFNQL, a mandate has beenentrusted with the FNQLEDC to set up theSecretariat of the FNSEF, which started onits activities on October 31, 2005. A team ofthree members form the Secretariat of theForum.

The financial aspect of the FNSEF was a time-consuming factor in relation to the activitieswhich were undertaken at the outset. Theprovincial and federal governments werecalled upon to fund the activities related to theForum and are now acting as our partners inthe event.

Several activities in preparation to the Forumwere carried out, including the consultationof 14 First Nations communities throughoutQuebec. An exhaustive questionnaire wasdeveloped with the support of the regionalcommissions and organizations of theAFNQL. This questionnaire was distributedthroughout all First Nations communities ofQuebec in an effort to gather the priorities ofthe communities’ sectors. The questionnairewas also adapted and distributed to theQuebec Native Women, the Regroupementdes centres d’amitié autochtones du Québec,and the representative of the First Nations ofQuebec and Labrador Youth Council.

9

With the goal of supporting the communityconsultations, a communication plan wasdeveloped. The communication strategieswere also adapted to each of the communi-ties. The community radios, the communitynewspapers, local posting in conspicuousspots and mailing to each community mem-ber, were the most utilized tools.

The FNSEF, along with the FNQLEDC metwith several First Nations and non-Aboriginalgroups of interest for the presentation of thethemes and objectives of the Socio-EconomicForum.

The intent is to pursue the consultationprocess until May 2006 in order to be fullyprepared for the Forum. This process will befollowed by the elaboration of commitmentsby the government partners, the civil societyand the First Nations, which shall lead to thehosting of the Forum in October 2006 in theMashteuiatsh community.

4.2 PARTICIPATION IN VARIOUS ACTIVITIES

participation in meetings of the Chiefs’Strategic Committee;participation in a tripartite conference onhousing;participation in the Chiefs’ Assemblies;First Peoples Socio-Economic Developmentand Entrepreneurship Steering Committee;measures of support in social economy;meetings with the Fédération des tra-vailleurs du Québec (FTQ);meetings with the Union des municipa-lités du Québec (UMQ);participation in meetings of the AFNQLRegional Commissions and OrganizationsDirectors’ Committee;

participation in meetings of the NationalAdvisory Committee on program man-agement (CEDP);participation in the Steering Committeeon Aboriginal Affairs of the Commission dela construction du Québec (CCQ);participation in the Entrepreneurship Foun-dation’s Annual Conference;participation in the Wind Power Committeeof the First Nations of Quebec and Labrador;participation in the Conference of Abo-riginal Tourism Canada (ATC) and theQuebec Aboriginal Tourism Corporation(STAQ);participation in the Working Committee onthe development of local manpower.

4.3 REPRÉSENTATIONSpresentation by the FNQLEDC on the socio-economic perspectives of the workingworld at a meeting held in Mashteuiatsh;presentation by the FNQLEDC to theNational Advisory Committee on programmanagement;presentation by the FNQLEDC to theDeputy- Minister of INAC, Mr. WarrenJohnson.

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5. SUPPORT TO CEDOsThe FNQLEDC initiated a pilot project oncoaching in an effort to support its membersin the implementation of notions acquiredduring the training sessions which were pro-vided by the Commission. As of March 31,2006, five sessions had been provided andfifteen more are in the plans. Subsequent tothese sessions, an assessment of the pro-ject’s viability will be conducted.

The FNQLEDC assists the CEDOs on a regularbasis in their requests for support, especiallyduring their hiring process.

6. RESEARCH ANDDEVELOPMENT

The research for funding with the key fundingproviders constitutes a major file for theCommission. The General Directorship dedi-cates continued efforts to that purpose. Theoperational budget will be increased in thenext fiscal year and this will translate into

beneficial impacts on our operations. Withthis in mind, the FNQLEDC will be in a posi-tion to expand its initiatives in order toproperly meet the needs of its members.

At the request of the CEDOs, and in order tosupport them in their tasks, the FNQLEDCpublished and distributed in January 2006,a working document called Reference Tool.The CEDOs presented another request to theCommission at the January 2006 session.The officers would like to be provided witha starting kit. This new tool will be based onthe same model as the Reference Tool. Weare currently working on the elaboration ofthe content and we expect to have completedit by next year.

11

THE BOARD OF DIRECTORS OF THE FNQLEDC

Communities and economic development organizations of First Nations and Inuit ofQuebec and Labrador can become members of the FNQLEDC and get a seat at the

general assembly. The officers and representatives in community economic develop-ment (CEDOs) gather in a general assembly to appoint a Board of Directors formed ofone representative per nation: Abenaki, Innu, Algonquin, Huron-Wendat, Cree,Atikamekw, Inuit, Malecite, Mi’gmaq, Mohawk and Naskapi.

The Board of Directors indicates the priorities to the FNQLEDC Genaral Directorship,and oversees the implementation. The Board is supported by an Executive Committee,namely the president, the vice-president and the secretary-treasurer who makes surethat the mandates are followed.

FNQLEDC BOARD OF DIRECTORS MEMBERS

Name

Raymond Picard

Colette Robertson

Mary Simon

Claire O’Bomsawin

Major Kistabish

Raoul Flamand

Sidney Orr

Jacynthe Nicolas

Sandra Bouchard

Marianne Chescappio

Position

President

Vice-President

Secretary-Treasurer

Director

Director

Director

Director

Director

Director

Director

Nation

Huron-Wendat

Innu

Mohawk

Abenaki

Algonquin

Atikamekw

Cree

Malecite

Mi’gmaq

Naskapi

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on THE EMPLOYEES OF THE FNQLEDC

Pierre Bastien, Director General

Marie-Eve Bergeron, Information Officer

Julie Picard, Economic Development Advisor

Lorraine Rhéaume, Executive Secretary

Tanya Sirois, Project Manager

THE EMPLOYEES OF THE SECRETARIAT OF THE FNSEF

Tina Durand, Executive Secretary

Serge Rock, Support Officer

Mélanie Vincent, Director

THE EMPLOYEES OF THE FNQLSDI

Suzy Basile, Director

Mario Gros-Louis, Projects Manager – Forestry & Species at Risk

Margot Thomas, Executive Secretary

13

June 5, 2006

AUDITORS' REPORT

To the members ofFirst Nations of Quebec and LabradorEconomic Development Commission

We have audited the balance sheet of First Nations of Quebec and Labrador EconomicDevelopment Commission as at March 31, 2006 and the statements of operations and changesin net assets for the year then ended. These financial statements have been prepared to com-ply with the guidelines included in the year end Manual of the Department of Indian Affairsand Northern Development. These financial statements are the responsibility of the commis-sion's management. Our responsibility is to express an opinion on these financial statementsbased on our audit.

We conducted our audit in accordance with Canadian generally accepted auditing standards.Those standards require that we plan and perform an audit to obtain reasonable assurancewhether the financial statements are free of material misstatement. An audit includes examining,on a test basis, evidence supporting the amounts and disclosures in the financial statements. Anaudit also includes assessing the accounting principles used and significant estimates made bymanagement, as well as evaluating the overall financial statement presentation.

In our opinion, these financial statements present fairly, in all material respects, the financialposition of the commission as at March 31, 2006 and the results of its operations and its cashflows for the year then ended in accordance with the accounting policies as described in note2 to the financial statements.

These financial statements, which have not been, and were not intended to be, prepared inaccordance with Canadian generally accepted accounting principles, are solely for the infor-mation and use of the directors and members of the commission and by the Department ofIndian Affairs and Northern Development. The financial statements are not intended to beand should not be used by anyone other than the specified users or for any other purpose.

CHARTERED ACCOUNTANTS

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on STATEMENT OF OPERATIONS

FOR THE YEAR ENDED MARCH 31, 2006

2006 2005

$ $

REVENUES (schedule) 1,046,099 426,339

EXPENSES

Operations financing 230,392 202,646CEDP - Training - 37,637Training 105,386 87,209Advisory committee 9,936 158First Nations socio-economic forum 131,989 1,499Annual general meeting 31,966 18,899Workshop cycle - Recherche amérindienne - 9,815Consultant - economic development 61,856 38,030Community economic development program - 5,995Coaching Project -Community Economic Development Officers 29,483 -Info-Entrepeneur project - 34,949Sustainable development strategy -

Operations financing 164,489 -First Nations Forestry committee 15,250 -Revision of the strategy 12,856 -FPFN - Toolbox 6,560 -Water management strategy 29,728 -Species at risk 26,000 -Energy profiles 9,164 -Climate change 114,506 -Pilot projects -

Manawan 11,132 -Timiskaming 20,568 -

Atikamekw consultation protocol 3,057 -St. Lawrence integrated management 91 -

1,014,409 436,837

EXCESS (DEFICIENCY) OFREVENUES OVER EXPENSES 31,690 (10,498)

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STATEMENT OF CHANGES IN NET ASSETS


2006 2005Invested in

capital assets Unrestricted Total Total

$ $ $ $

BALANCES - BEGINNING OF YEAR 50,210 15,779 65,989 79,515

Excess (deficiency) ofrevenues over expenses - 31,690 31,690 (10,498)

Capital assets -Acquisition 18,649 - 18,649 6,181Amortization (11,849) - (11,849) (9,209)

BALANCES - END OF YEAR 57,010 47,469 104,479 65,989

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on BALANCE SHEET

AS AT MARCH 31, 2006

2006 2005

$ $

ASSETSCURRENT ASSETS

Cash 170,227 59,342Short term investments, 2.0 % to 2.2 %,

maturing in July 2007 and 2008 202,813 100,971Grants receivable -

Indian and Northern Affairs Canada 25,000 4,000Others 345,212 101,256

Accounts receivable 11,987 9,864

755,239 275,433

CAPITAL ASSETS (note 3) 57,010 50,210

812,249 325,643

LIABILITIESCURRENT LIABILITIES

Accounts payable and accrued liabilities 170,571 39,397Deferred revenues (note 4) 487,199 170,257

657,770 209,654ADVANCE OF SECRETARIAT OF THE ASSEMBLY

OF THE FIRST NATIONS OF QUEBEC AND LABRADOR,2 %, without terms of repayment 50,000 50,000

707,770 259,654

NET ASSETSSURPLUS INVESTED IN CAPITAL ASSETS 57,010 50,210

UNRESTRICTED SURPLUS 47,469 15,779

104,479 65,989

812,249 325,643

SIGNED ON BEHALF OF BOARD

_______________________________________,director

_______________________________________,director

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NOTES TO FINANCIAL STATEMENTS


1. STATUTES AND NATURE OF ACTIVITIES

The commission is constituted by the Assembly of First Nations of Quebec and Labrador and itsmission is to promote, support and defend the interests of the economic development membersin flow of information, collaborative action and support for workers in economic development.

2. ACCOUNTING POLICIES

The financial statements have been prepared in accordance with the guidelines included in theyear end Manual of the Department of Indian Affairs and Northern Development. The basis ofaccounting used in these financial statements materially differs from Canadian generallyaccepted accounting principles because purchase and disposal of capital assets are recorded inthe statement of operations as revenues and expenses and because capital assets amortizationis recorded directly in the net assets invested in capital assets.

The accounting policies used are as follows :

Use of estimates -

The preparation of financial statements in accordance with Canadian generally acceptedaccounting principles requires that the management make estimates and assumptions whichaffect reported amounts in the financial statements and notes to financial statements. Actualresults may differ from the estimates.

Revenue recognition -

The commission follows the deferral method of accounting for revenue. Restricted contributionsare recognized in the year which the related expenses are incurred. Unrestricted contributionsare recognized as revenue when received or receivable.

Temporary investments -

Temporary investments are valued at the lower of cost and net realizable value.

Capital assets and amortization -

Capital assets are recorded at cost and amortization is calculated using the following methodsand rates :

Methods Rates

Leasehold improvements Straight-line 20 %Office equipment Declining balance 10 %Computer hardware Declining balance 20 %

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on 3. CAPITAL ASSETS

2006 2005Accumulated Net Net

Cost amortization value value

$ $ $ $

Leasehold improvements 6,505 1,953 4,552 5,203Office equipment 53,331 15,836 37,495 31,930Computer hardware 29,323 14,360 14,963 13,077

89,159 32,149 57,010 50,210

4. DEFERRED REVENUES

2006 2005$ $

Indian Affairs and Northern Development -Energy profils 40,836 -Pilot projects -

Manawan 25,147 -Timiskaming 9,432 -

Canada Economic Development -Advisory committee - 8,900Coaching Project - Community Economic

Development Officers 3,706 -Fisheries and Oceans Canada -

St. Lawrence integrated management 49,909 -Secrétariat aux affaires autochtones -

First Nations socio-economic forum 169,762 -Consultant - economic development 35,056 36,572

First Nations Human Resources DevelopmentCommission of Quebec -

Consultant - economic development 106,408 124,785Conseil de la Nation Atikamekw -

Atikamekw consultation protocol 46,943 -

487,199 170,257

5. FINANCIAL INSTRUMENTS

The fair value of cash, short term investments, grants receivable, accounts receivable andaccounts payable and accrued liabilities is approximately equal to their book value due to theirshort-term maturity date.

The fair value of advance of Secretariat of the Assembly of the First Nations of Quebec andLabrador is approximately equal to their book value due to the interest rate.

6. STATEMENT OF CASH FLOWS

The statement of cash flows has not been prepared because it would not provide any addition-al useful information in understanding the cash flows for the year.

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SCHEDULE

REVENUES


2006 2005

$ $REVENUES

Indian and Northern Affairs Canada 622,899 263,084Canada Economic Development 127,785 110,946Fisheries and Oceans Canada 50,000 -Environment Canada 25,000 -Natural Resources Canada 17,167 -Secrétariat aux affaires autochtones 83,557 36,556First Nations Human Resources Development

Commission of Quebec 5,665 50,000Ministère du Développement durable,

de l’Environnement et des Parcs du Québec 10,000 -Secretariat of the Assembly of the First Nations

of Quebec and Labrador -Indian and Northern Affairs Canada (transfer) -

Current 150,000 -Deferred 48,538 -

Secrétariat aux affaires autochtones (transfer) 128,250 -Conseil de la Nation Atikamekw 50,000 -Registration 4,000 5,750Interets 3,662 1,514Others 36,518 9,915

1,363,041 477,765Deferred revenues - beginning of year 170,257 118,831

1,533,298 596,596Deferred revenues - end of year 487,199 170,257

1,046,099 426,339

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on June 5, 2006

AUDITORS' REPORT

ON THE ADDITIONAL INFORMATION

To the directors ofFirst Nations of Quebec and LabradorEconomic Development Commission

The audited financial statements for the year ended March 31, 2006 of First Nations of Quebec andLabrador Economic Development Commission are presented separately. In our auditors' report onthese statements dated June 5, 2006, it is mentioned that these financial statements, which have notbeen, and were not intended to be, prepared in accordance with Canadian generally accepted accoun-ting principles, to comply with the guidelines included in the year end Manual of the Department ofIndian and Northern Affairs Canada. The following additional informations as issued from the recordsthat we have examined on a test basis as part of the auditing procedures of the above mentionedfinancial statements and, in our opinion, these additional informations are presented correctly underall their significant aspects compared to the financial statements taken as a whole. However, theseadditional informations are not essential for the presentation of the financial position, the results ofoperations and the cash flows of commission.

CHARTERED ACCOUNTANTS

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SUMMARY STATEMENT OF SEGMENT OPERATIONS


Revenues Expenses Excess

$ $ $

Operations financing - 4010 - 1121 282,916 256,049 26,867Training 105,386 105,386 -Advisory committee 9,936 9,936 -First Nations socio-economic forum - 4165 - 1025 131,989 131,989 -Annual general meeting - 4010 - 1026 35,000 35,000 -Consultant - economic development 61,856 61,856 -Coaching Project - Community Economic

Development Officers 29,483 29,483 -

656,566 629,699 26,867

Sustainable development strategy -Operations financing - 1025 199,856 195,033 4,823First Nations Forestry committee 15,250 15,250 -Revision of the strategy - 2121 12,856 12,856 -FPFN - Toolbox 6,560 6,560 -Water management strategy - 2122 29,728 29,728 -Species at risk 26,000 26,000 -Energy profiles - 3130 9,164 9,164 -Climate change - 3130 114,506 114,506 -Pilot projects -

Manawan - 1036 11,132 11,132 -Timiskaming - 1036 20,568 20,568 -

Atikamekw consultation protocol 3,057 3,057 -St. Lawrence integrated management 91 91 -

448,768 443,945 4,823

1,105,334 1,073,644 31,690Inter-segment revenues and expenses 59,235 59,235 -

1,046,099 1,014,409 31,690

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on STATEMENT OF SEGMENT OPERATIONS

OPERATIONS FINANCING - 4010 - 1121


2006 2005

$ $

REVENUES

Indian and Northern Affairs Canada 252,899 203,084Inter-segment -

Administration 17,831 -Annual general meeting 3,034 -

Others 5,490 6,088Interest 3,662 1,514

282,916 210,686Deferred revenues - beginning of year - 3,220

282,916 213,906

EXPENSES

Salaries and fringe benefits 165,500 120,742Rent 1,750 3,001Consultant and professionnal fees 18,110 9,106Meeting rooms and equipment rental 2,704 1,425Travelling expenses 16,904 26,352Translating expenses 7,291 12,682Training 2,750 697Telecommunications 4,481 3,892Web site expenses 4,000 341Advertising and promotional expenses 8,987 9,804Entertainment expenses 1,597 799Office supplies 5,255 4,289Maintenance and repairs 60 40Audit fees 4,080 4,001Inter-segment -

Training 4,431 11,692Advisory committee 1,036 32Info-Entrepreneur project - 2,796Coaching project - Community EconomicDevelopment Officers 2,359 -

Purchase of capital assets 180 2,406Miscellaneous 4,574 3,069

256,049 217,166


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STATEMENT OF SEGMENT OPERATIONS

CEDP - TRAINING - 2707


2006 2005

$ $REVENUES

Indian and Northern Affairs Canada - 25,000Inter-segment - Annual general meeting - 6,101

- 31,101

EXPENSES

Travelling expenses - 29,752Translating expenses - 4,780Meeting rooms and equipment rental - 1,791Consultant and professional fees - 1,314

- 37,637

EXCESS (DEFICIENCY) OFREVENUES OVER EXPENSES - (6,536)

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TRAINING


2006 2005

$ $

REVENUES

Canada Economic Development 96,955 69,767Registration 4,000 5,750Inter-segment - Operations financing 4,431 11,692

105,386 87,209

EXPENSES

Salaries and fringe benefits 15,605 14,354Rent 1,750 -Meeting rooms and equipment rental 4,291 1,983Consultant and professional fees 16,879 12,900Travelling expenses 53,004 45,711Translating expenses 4,736 1,029Telecommunications 4,531 4,831Web site expenses 300 -Office supplies 3,923 422Documentation - 2,203Purchase of capital assets - 3,776Miscellaneous 367 -

105,386 87,209

EXCESS OF REVENUES OVER EXPENSES - -

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ADVISORY COMMITTEE


2006 2005

$ $

REVENUES

Canada Economic Development - 9,026Inter-segment - Operations financing 1,036 32

1,036 9,058Deferred revenues - beginning of year 8,900 -

9,936 9,058Deferred revenues - end of year - 8,900

9,936 158

EXPENSES

Salaries and fringe benefits 1,576 -Meeting rooms and equipment rental 727 -Travelling expenses 2,413 -Office supplies - 45Translating expenses 466 113

5,182 158

4,754 -Amount due - Canada Economic Development 4,754 -


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FIRST NATIONS SOCIO-ECONOMIC FORUM - 4165 - 1025


2006 2005

$ $

REVENUES

Indian and Northern Affairs Canada 125,000 -Secretariat of the Assembly of the First Nations

of Quebec and Labrador (transfer) -Secrétariat aux affaires autochtones 128,250 -

Secrétariat aux affaires autochtones 48,501 1,499

301,751 1,499Deferred revenues - end of year 169,762 -

131,989 1,499

EXPENSES

Salaries and fringe benefits 48,380 -Rent 4,538 -Meeting rooms and equipment rental 2,035 -Consultant and professionnal fees 7,224 -Travelling expenses 11,311 -Translating expenses 4,308 1,499Telecommunications 2,210 -Web site expenses 2,147 -Advertising and promotional expenses 21,695 -Office supplies 7,050 -Inter-segment administration expenses 6,500 -Purchase of capital assets 14,461 -Miscellaneous 130 -

131,989 1,499


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ANNUAL GENERAL MEETING - 4010 - 1026


2006 2005

$ $

REVENUES

Indian and Northern Affairs Canada 35,000 25,000

EXPENSES

Meeting rooms and equipment rental 3,143 -Consultant and professionnal fees 1,896 -Travelling expenses 19,689 10,391Translating expenses 6,891 7,824Advertising and promotional expenses - 134Office supplies - 550Inter-segment -

Operations financing 3,034 -CEDP - Training - 6,101

Miscellaneous 347 -

35,000 25,000


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WORKSHOP CYCLE - RECHERCHE AMÉRINDIENNE - 2707


2006 2005

$ $

REVENUES

Indian and Northern Affairs Canada - 10,000

EXPENSES

Consultant and professional fees - 9,815

EXCESS OF REVENUES OVER EXPENSES - 185

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CONSULTANT - ECONOMIC DEVELOPMENT


2006 2005

$ $

REVENUES

Secrétariat aux affaires autochtones 35,056 35,057First Nations Human Resources Development

Commission of Quebec 1,500 50,000Others 5,407 3,827

41,963 88,884Deferred revenues - beginning of year 161,357 110,503

203,320 199,387Deferred revenues - end of year 141,464 161,357

61,856 38,030

EXPENSES

Salaries and fringe benefits 29,907 24,954Rent 5,103 5,103Consultant and professional fees - 79Travelling expenses 18,215 5,554Telecommunications 3,722 1,760Advertising and promotional expenses 2,310 -Entertainment expenses - 185Translating expenses 336 357Training 1,502 -Office supplies 311 38Purchase of capital assets 450 -

61,856 38,030


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COMMUNITY ECONOMIC DEVELOPMENT PROGRAM - 2707


2006 2005

$ $

REVENUES

Deferred revenues - beginning of year - 5,108

EXPENSES

Salaries and fringe benefits - 2,743Meeting rooms and equipment rental - 510Travelling expenses - 1,557Translating expenses - 1,185

- 5,995

EXCESS (DEFICIENCY) OFREVENUES OVER EXPENSES - (887)

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COACHING PROJECT - COMMUNITY ECONOMIC DEVELOPMENT OFFICERS


2006 2005

$ $

REVENUES

Canada Economic Development 30,830 -Inter-segment - Operations financing 2,359 -

33,189 -Deferred revenues - end of year 3,706 -

29,483 -

EXPENSES

Salaries and fringe benefits 1,537 -Rent 1,500 -Consultant and professional fees 17,500 -Travelling expenses 2,953 -Translating expenses 93 -Telecommunications 757 -Office supplies 1,917 -Purchase of capital assets 2,984 -Miscellaneous 242 -

29,483 -


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INFO-ENTREPRENEUR PROJECT - 2707


2006 2005

$ $

REVENUES

Canada Economic Development - 32,153Inter-segment - Operations financing - 2,796

- 34,949

EXPENSES

Salaries and fringe benefits - 13,922Rent - 1,000Travelling expenses - 16,744Translating expenses - 643Telecommunications - 891Office supplies - 1,749

- 34,949


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SUSTAINABLE DEVELOPMENT STRATEGY - OPERATIONS FINANCING - 1025


2006 2005

$ $

REVENUES

Indian and Northern Affairs Canada 150,000 150,000Natural Resources Canada - 100First Nations Human Resources Development

Commission of Quebec 4,165 23,996Inter-segment administration 24,901 -Others 20,790 -

199,856 174,096

EXPENSES

Salaries and fringe benefits 113,486 82,144Rent 25,938 21,365Meeting expenses - 692Travelling expenses 10,052 12,512Consultant and professional fees 4,221 28,594Translating expenses 3,560 6,165Training 104 600Telecommunications 7,672 9,467Advertising and promotional expenses 3,680 -Registration expenses 836 1,065Office supplies 3,817 4,394Web site expenses 1,200 -Audit fees 3,000 -Inter-segment administration expenses 11,331 -Inter-segment -

First Nations Forestry committee 3,050 3,066FPFN - Toolbox 1,593 3,437Species at risk 1,000 -Seminar on certification - 3,200

Miscellaneous 493 -

195,033 176,701


Comparative figures shown on this statement are from the financial statements of Secretariat of theAssembly of the First Nations of Quebec and Labrador, society which was managing this activity for FirstNations of Quebec and Labrador Sustainable Development Institute until March 31, 2005.

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SUSTAINABLE DEVELOPMENT STRATEGY -

FIRST NATIONS FORESTRY COMMITTEE


2006 2005

$ $

REVENUES

Natural Resources Canada 12,200 9,400Inter-segment - Operations financing 3,050 3,066

15,250 12,466

EXPENSES

Salaries and fringe benefits 6,367 2,700Travelling expenses 7,929 5,825Translating expenses 954 3,017Inter-segment administration expenses - 924

15,250 12,466



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SUSTAINABLE DEVELOPMENT STRATEGY - REVISION OF THE STRATEGY - 2121


2006 2005

$ $

REVENUES

Indian and Northern Affairs Canada - 50,000Secretariat of the Assembly of the First Nations


Deferred revenues 12,856 -Deferred revenues - beginning of year - 20,734

12,856 70,734Deferred revenues - end of year - 12,856

12,856 57,878

EXPENSES

Salaries and fringe benefits - 11,374Meeting expenses - 345Travelling expenses 5,496 24,696Consultant and professional fees 4,467 2,843Translating expenses 1,604 7,948Advertising and promotional expenses 1,104 -Office supplies 185 3,172Inter-segment administration expenses - 7,500

12,856 57,878



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FPFN - TOOLBOX


2006 2005

$ $

REVENUES

Natural Resources Canada 4,967 15,300Inter-segment - Operations financing 1,593 3,437

6,560 18,737

EXPENSES

Salaries and fringe benefits 3,000 8,000Travelling expenses 1,379 -Materials - 9,000Advertising and promotional expenses 413 -Registration expenses 175 -Translating expenses 1,593 799Inter-segment administration expenses - 938

6,560 18,737



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SUSTAINABLE DEVELOPMENT STRATEGY - WATER MANAGEMENT STRATEGY - 2122


2006 2005

$ $

REVENUES

Secretariat of the Assembly of the First Nations of Quebec and Labrador -Indian and Northern Affairs Canada (transfer) -

Deferred revenues 29,403 -Indian and Northern Affairs Canada - 30,000Others 325 -

29,728 30,000

Deferred revenues - end of year - 29,403

29,728 597

EXPENSES

Travelling expenses 9,605 -Meeting expenses 1,238 -Consultant and professional fees 9,438 386Translating expenses 7,336 133Advertising and promotional expenses 210 -Inter-segment administration expenses 1,901 78

29,728 597



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SUSTAINABLE DEVELOPMENT STRATEGY - SPECIES AT RISK


2006 2005

$ $

REVENUES

Environment Canada 25,000 -Inter-segment - Operations financing 1,000 -

26,000 -

EXPENSES

Salaries and fringe benefits 13,543 -Travelling expenses 3,633 -Consultant and professional fees 500 -Advertising and promotional expenses 5,410 -Web site expenses 414 -Inter-segment administration expenses 2,500 -

26,000 -


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SUSTAINABLE DEVELOPMENT STRATEGY - ENERGY PROFILES - 3130


2006 2005

$ $

REVENUES

Secretariat of the Assembly of the First Nationsof Quebec and Labrador -Indian and Northern Affairs Canada (transfer) -

Current revenues 50,000 -Deferred revenues - end of year 40,836 -

9,164 -

EXPENSES

Salaries and fringe benefits 2,000 -Travelling expenses 1,307 -Consultation and professional fees 2,261 -Translating expenses 1,409 -Office supplies 1,187 -Inter-segment administration expenses 1,000 -

9,164 -


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SUSTAINABLE DEVELOPMENT STRATEGY - CLIMATE CHANGE - 3130


2006 2005

$ $

REVENUES

Indian and Northern Affairs Canada - 94,489Secretariat of the Assembly of the First Nations


Current revenues 100,000 -Ministère du Développement durable,

de l’Environnement et des Parcs du Québec 10,000 -Others 4,506 -

114,506 94,489

EXPENSES

Salaries and fringe benefits - 2,625Meeting expenses 807 190Travelling expenses 38,634 22,335Meal expenses 848 -Consultant and professional fees 40,297 29,210Telecommunications - 1,503Web site expenses - 900Translating expenses 5,577 12,089Registration expenses 200 2,302Advertising and promotional expenses 9,390 -Office supplies 3,179 6,544Inter-segment administration expenses 15,000 14,707Acquisition of capital assets 574 2,084

114,506 94,489



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SUSTAINABLE DEVELOPMENT STRATEGY - PILOT PROJECT - MANAWAN - 1036


2006 2005

$ $

REVENUES

Indian and Northern Affairs Canada 30,000 30,000Secretariat of the Assembly of the First Nations


Deferred revenues 6,279 -

36,279 30,000Deferred revenues - end of year 25,147 6,279

11,132 23,721

EXPENSES

Salaries and fringe benefits - 9,355Meeting expenses 91 254Travelling expenses 1,993 4,296Consultant and professional fees 6,124 2,270Translating expenses 982 339Office supplies 442 473Registration expenses - 150Inter-segment administration expenses 1,500 4,500Acquisition of capital assets - 2,084

11,132 23,721



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SUSTAINABLE DEVELOPMENT STRATEGY - PILOT PROJECT - TIMISKAMING - 1036


2006 2005

$ $

REVENUES

Indian and Northern Affairs Canada 30,000 -Deferred revenues - end of year 9,432 -

20,568 -

EXPENSES

Salaries and fringe benefits 5,984 -Consultant and professional fees 8,865 -Translating expenses 769 -Advertising and promotional expenses 540 -Office supplies 1,410 -Inter-segment administration expenses 3,000 -

20,568 -


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ATIKAMEKW CONSULTATION PROTOCOL


2006 2005

$ $

REVENUES

Conseil de la Nation Atikamekw 50,000 -Deferred revenues - end of year 46,943 -

3,057 -

EXPENSES

Travelling expenses 2,932 -Translating expenses 125 -

3,057 -


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on EXCESS OF REVENUES OVER EXPENSES

SUSTAINABLE DEVELOPMENT STRATEGY - ST. LAWRENCE INTEGRATED MANAGEMENT


2006 2005

$ $

REVENUES

Fisheries and Oceans Canada 50,000 -Deferred revenues - end of year 49,909 -

91 -

EXPENSES

Translating expenses 91 -


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