Forensic audit into the Cree Development Corporation and former leadership of the Lubicon Lake...

Lubicon Lake BandCree Development Corporation

Forensic Analysis

Presented by: Lisa Majeau Gordon, CA•IFA, CFE, CFI, CICA, CFFDate: September 3, 2014

1

Background to ReviewIn 2013, the new Chief and Council, with the support of the Kee TasKee Now Tribal Council sought to understand current and historicaloperations, transactions, assets, and liabilities of Cree DevelopmentCorporation of Alberta (“CDC”).

CDC is a federally registered non-profit corporation that carries oneconomic development activities for the benefit of the Lubicon LakeBand (“LLB”) and community.

MNP has been advised that the CDC is constitutionally tied to theLubicon Lake First Nation, and as such, Councillors and the Chiefshare responsibility for its oversight.

2

Directors

Alberta Corporate Registry(last updated April 2013)

Federal Corporate Registry

Bernard Ominayak Bernard Omirayak

Bryan Laboucan Bryan Lebauean

Alphonse Ominayak Alphonse Ominayak

Walter Whitehead Walter Whitehead

Corporate registry searches indicate that CDC was federally registeredin 1982, and registered in Alberta in 2001. It appears that CDC wasstruck from the Alberta corporate registry for failing to file its annualreturns from 2005 to 2009, and was reinstated May 14, 2009.

Margaret Whitehead is listed as primary attorney/administrator onAlberta Corporate Registry documents.

The following people are listed as Directors of CDC per the AlbertaCorporate Registry and Federal Corporate Registry (all spellings arethose from the Registries):

3

Scope of EngagementMNP was advised that a February 2013 election by the LubiconLake Band membership resulted in a duly elected Chief and Counciland that those election results were acknowledged by theGovernments of both Canada and Alberta.

MNP was engaged to examine available financial and otherinformation, and to prepare this report with respect to theoperational transactions of CDC, as well as any identifiable assetsand liabilities, and revenue sources.

The period to be examined was contingent upon accessible andavailable information and was anticipated to include the currentfinancial year as well as historical financial years, up to a maximumof seven. MNP has been provided with historical financialtransactions to examine, for the period of March 1, 2006 to February28, 2012.

4

Scope of Engagement

Documentation provided to MNP was limited to certain:

9 Bank statements9 Negotiated cheques9 Customer and vendor confirmations

MNP was not provided with, nor has it been made aware of, anyother records or documents.

5

Scope of EngagementMNP performed the following procedures to undertake its analysis ofthe documents provided to it by Chief and Council, and from theRoyal Bank of Canada upon request from the Chief:

9 Examination and analysis of over 4,700 cheques and over 8,000bank account transactions

9 Request, obtain, and review third-party confirmations regardingpayments between 28 customers or vendors and CDC and LLB

MNP’s findings are solely and strictly limited to an examination ofthe above-noted documents. The receipt of additional informationmay significantly influence our findings.

6

Summary of FindingsVolume and Magnitude of Transactions

Over the period of March 1, 2006 to February 28, 2012 there were8,007 transactions conducted by CDC of which MNP was madeaware. These transactions are summarized as follows:

The above transactions occurred in Royal Bank of Canada account111-255-6 which was opened in the name of “Lubicon Lake NationCree Development Corporation”. This is the only account in thename of CDC of which we have been made aware.

Opening balance on March 1, 2006 72,742.08Deposits 27,456,496.55Total Funds Available 27,529,238.63

Withdrawals, payments and other outflows 27,529,238.63Closing balance on February 28, 2012 -

7

Summary of FindingsVolume and Magnitude of Transactions

The documents provided to MNP show 6,875 payments by chequeand three payments by certified cheque made during the period ofMarch 1, 2006 to February 28, 2012, summarized as follows:

“Indeterminate” indicates payments for which we can see theamount and timing on the bank statement but we have noinformation regarding the recipient.

Description AmountKnown payees (74%) 20,324,929Indeterminate payees (26%) 7,204,310

Total payments 27,529,239

8

Summary of FindingsVolume and Magnitude of TransactionsTransactions in CDC’s bank account are summarized by year andthe amount of known versus indeterminate payments in thefollowing table:

An average of 95 cheques were issued each month over the 72months of March 1, 2006 to February 28, 2012.

Deposits Total PaymentsYear $ $ $ % $ %2006 3,590,078.20 3,723,342.80 1,047,488.77 28% 2,675,854.03 72%2007 7,152,908.89 7,099,429.40 4,181,321.24 59% 2,918,108.16 41%2008 12,084,390.77 12,076,465.08 11,167,207.00 92% 909,258.08 8%2009 4,624,490.53 4,623,119.05 3,928,911.87 85% 694,207.18 15%2010 1,500.00 3,045.92 - 0% 3,045.92 100%2011 1,240.78 3,513.38 - 0% 3,513.38 100%2012 1,887.38 323.00 - 0% 323.00 100%Total 27,456,496.55 27,529,238.63 20,324,928.88 7,204,309.75

Known Payments Indeterminate Payments

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Summary of FindingsVolume and Magnitude of TransactionsThe 4,738 cheques examined by MNP all contained two signatorylines. There were 49 instances where one signature line was blank.We reviewed the signatures on every cheque, which are summarizedas follows:

This table indicates the names that appear to have been signed;however, we have not directly verified the signatures with eachindividual.

Dwight Gladue and Larry Ominayak were not identified Directors ofCDC during the period of review.

“Unknown” represents the followingsignature:

Signatory CountUnknown 4,713Walter Whitehead 3,489Dwight Gladue 1,073Larry Ominayak 152

10

Summary of FindingsGraph of CDC Bank Balance over Time

-100,000.00

-

100,000.00

200,000.00

300,000.00

400,000.00

500,000.00

600,000.00

Feb-06

Apr-06

Jun-06

Aug-06

Oct-06

Dec-06

Feb-07

Apr-07

Jun-07

Aug-07

Oct-07

Dec-07

Feb-08

Apr-08

Jun-08

Aug-08

Oct-08

Dec-08

Feb-09

Apr-09

Jun-09

Aug-09

Oct-09

Dec-09

Feb-10

Apr-10

Jun-10

Aug-10

Oct-10

Dec-10

Feb-11

Apr-11

Jun-11

Aug-11

Oct-11

Dec-11

Feb-12

The bulk of transactions occurred during the years 2006 to 2009. The accountbecame effectively dormant around September 2009.

11

Summary of FindingsAnalysis of CDC Bank Account Activity

The RBC bank account examined by MNP saw a great deal ofactivity over the years of 2006 to 2009. However, beginning in 2010,through to February 28, 2012, the bank account was largelyinactive, with transactions during that period predominantly relatingto loans and bank fees with very few cheques written. We have noinformation to indicate the purpose of the loan(s).

No documentation was provided to MNP to show whether thebanking activities of CDC occurred through an alternative bankingaccount during the period 2006 through 2014, accordingly MNPcannot provide any additional comments beyond those with respectto this one bank account.

12

Summary of FindingsPayments to Directors

MNP noted that certain payments from the RBC bank accountappear to have been made to Directors of CDC and its statedAdministrator during the period from 2006 through 2009. MNP wasprovided with no information with respect to the purpose of thesepayments, as the “Memo” line on each cheque written during thisperiod was left blank.A total of $2,776,565 was paid to individuals who served asDirectors of CDC during the period of 2006 to 2009. The followingtable summarizes payments by calendar year:

DateAlphonseOminayak

BernardOminayak

BryanLaboucan

MargaretWhitehead

WalterWhitehead Grand Total

2006 - 106,156 - 126,437 - 232,5932007 12,292 495,964 43,131 196,867 36,155 784,4092008 31,365 662,425 112,808 384,670 106,316 1,297,5842009 500 252,009 47,551 136,279 25,640 461,979

Grand Total 44,157 1,516,554 203,490 844,253 168,111 2,776,565

13

Summary of FindingsPayments to Directors

Payments to Directors could represent any of the following reasonsfor payments, or a combination thereof:• Salaries or wages• Directors fees• Honourariums• Reimbursement of business expenses• Travel expenses• Sale of assets to CDC• Personal service contracts

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Summary of FindingsPayments to Alphonse Ominayak by Month

Date Amount2007May 800.00Jul 1,500.00Aug 1,760.15Sep 514.65Oct 800.00Nov 3,087.08Dec 3,829.80

2007 Total 12,291.682008Jan 2,312.20Feb 200.00Mar 16,468.88Apr 7,026.30May 3,577.60Jun 200.00Jul 1,000.00Nov 580.05

2008 Total 31,365.032009Apr 500.00

2009 Total 500.00Grand Total 44,156.71

• Alphonse Ominayak received 25payments over the period May 2007 toApril 2009.

• MNP has not interviewed AlphonseOminayak.

15

Summary of FindingsPayments to Bernard Ominayak by Month

• Bernard Ominayak received 99payments over the period April2006 to June 2009.

• On May 16, 2008, BernardOminayak was issued cheque773 in the amount of $200,000.This was the largest singlepayment identified as being madeto a CDC Director from the CDCbank account.

• MNP has not interviewed BernardOminayak.

Date Amount2006Apr 5,200.00May 1,608.79Jul 4,300.00Aug 10,869.10Sep 4,121.56Oct 29,915.29Nov 8,447.64Dec 41,693.382006 Total 106,155.762007Jan 58,126.45Feb 15,497.60Mar 67,426.40Apr 24,000.00May 59,068.45Jun 32,500.00Jul 38,999.20Aug 52,300.00Sep 23,373.20Oct 65,872.40Nov 21,373.20Dec 37,426.722007 Total 495,963.62

Date Amount2008Jan 79,518.91Feb 44,954.50Mar 57,149.12Apr 44,991.70May 236,000.00Sep 46,403.10Oct 63,000.00Nov 65,907.70Dec 24,500.002008 Total 662,425.032009Jan 61,841.01Feb 73,918.35Mar 50,000.00Apr 57,950.00Jun 8,300.002009 Total 252,009.36Grand Total 1,516,553.77

16

Summary of FindingsPayments to Bryan Laboucan by Month

• Bryan Laboucan received110 payments over theperiod April 2007 to June2009.

• MNP has not interviewedBryan Laboucan.


Date Amount2009Jan 2,868.34Feb 9,914.66Mar 15,237.23Apr 9,549.31May 4,812.60Jun 5,169.212009 Total 47,551.35Grand Total 203,489.97

17

Summary of FindingsPayments to Margaret Whitehead by Month

• Margaret Whiteheadreceived 363 paymentsover the period March 2006to June 2009.

• These payments occurredover a period of 693 days,representing an average ofone cheque every twodays.

• MNP has not interviewedMargaret Whitehead.

Date Amount2006Mar 1,438.50Apr 8,317.10May 6,873.86Jun 10,120.28Jul 20,318.19Aug 14,354.83Sep 8,750.94Oct 14,579.88Nov 23,867.23Dec 17,816.372006 Total 126,437.182007Jan 25,260.14Feb 21,414.56Mar 24,839.52Apr 11,386.40May 11,915.10Jun 19,612.14Jul 14,485.29Aug 9,292.80Sep 12,452.98Oct 13,345.22Nov 15,538.23Dec 17,324.252007 Total 196,866.63

Date Amount2008Jan 14,801.41Feb 31,929.77Mar 41,866.86Apr 27,910.35May 32,606.24Jun 40,321.50Jul 43,663.07Aug 30,016.87Sep 27,826.42Oct 35,412.90Nov 29,348.10Dec 28,966.902008 Total 384,670.392009Jan 26,066.96Feb 16,661.46Mar 40,546.65Apr 33,521.78May 13,215.05Jun 6,267.272009 Total 136,279.17Grand Total 844,253.37

18

Summary of FindingsPayments to Walter Whitehead by Month

• Walter Whiteheadreceived 69payments over theperiod March 2006 toNovember 2006.

• MNP has notinterviewed WalterWhitehead.


2009Feb 7,503.81Mar 8,303.79Apr 5,332.53May 3,300.00Jun 1,200.002009 Total 25,640.13Grand Total 168,111.28

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Summary of FindingsCredit Card Payments

• Included in payments from this bank account are payments onmultiple credit cards. The following table summarizes thesepayments:

Credit Card PaymentsT.D Visa 263,166.24Royal Bank Visa 121,469.73CIBC Visa Gold 120,385.61Amex Bank of Canada 146,421.80GM Visa 98,795.46Scotia Visa 84,255.36MBNA M/C 64,900.70Capital One M/C 78,019.05Scotia Gold 48,308.62Bank of Montreal MC 7,000.00Scotia Classic 3,305.34Sears MC 1,500.00Total 1,037,527.91

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Summary of FindingsCredit Card Payments

• MNP was not provided with the associated credit card statements todetermine whose name(s) the cards were held in, who used thesecards, nor the purpose of multiple credit cards.

• MNP was not provided with any information with respect to whatpolicies or controls governed the use of these credit cards, nor wasany information provided with respect to the purchases made withthe credit cards.

• A total of at least $1,037,527 was spent on credit cards forindeterminate purposes.

21

Summary of FindingsPayments to Other Parties

• Payments to all parties, who were not identified to MNP as Directorsof CDC, total $17,548,364 paid to 477 different parties.

• Appendix A contains a detailed listing of these payees, includingCouncillors.

• Only negotiated cheques were available for review. Accounting andbusiness records were not available to review to determine thepurpose of these payments.

22

Summary of Findings

Payments by Category

• MNP summarized each payment into broad categories according tothe primary business function of the recipient.

• 21 payment categories covering a broad spectrum of payees wereidentified for a total of $17,548,364 in payments.

• Payments to individuals comprised the largest component of theexpenses with $5,819,123.

• The table on the following slide shows all amounts by category.

23

Summary of FindingsPayments by Category

• “Unclassified”represents payeeswhose names wecould not identify ordetermine theprimary purpose.

Payment Category AmountIndividuals 5,819,122.66Contracting Services 4,056,910.44Financial Institutions & Credit Card Companies1,468,719.30Automotive 1,179,179.50Vendors 1,166,198.19Transfers to Lubicon Accounts 892,568.66Trucking 602,542.59Agriculture 538,274.19Government Programs & Departments 394,591.60Consulting 317,068.00Insurance 272,516.28Unclassified 220,943.23Safety & Medical 126,933.22Petroleum & Gasoline 124,408.24Communications & Telecommunications 96,588.05Groceries 76,936.35Utilities 73,447.16Funeral Homes 55,009.00Logging 47,753.25Accounting 17,133.87Numbered Companies 1,520.00Total 17,548,363.78

24

Summary of FindingsPayments to Other Parties

Confirmation letters were sent to payees who may have sold assets toCDC, such as automotive dealerships.

Six parties responded to our requests for information, confirming$208,007 in payments from CDC or LLB or Lubicon Lake Nation(“LLN”) were for insurance, parts, maintenance, and excavation.

MNP was unable to confirm the existence of current assets orliabilities of CDC via direct confirmation or public information sources.

In the absence of business, operational, or accounting records toreview, we cannot provide further clarity on the purpose of paymentsdetailed on Appendix A.

25

Summary of FindingsConfirmations of Revenue• MNP sent letters to 8 potential CDC customers to confirm theamount of payments they made to LLB, LLN, or CDC. Thesepayments would represent revenues for LLB, LLN, and CDC.

• Letters were sent to the following companies:• ATCO Group• Clean Harbors Environmental Services, Inc.• Harvest Operations Corp.• Mancal Energy Inc.• Penn West Exploration• Plains Midstream Canada• Shell Canada Limited• Storm Resources Ltd.

26

Summary of FindingsConfirmations of RevenueResponses were received from 5 of the companies who confirmed thefollowing payments:

Customer Paymentsto CDC

Paymentsto LLB

Paymentsto LLN

TotalPayments

ATCO Group - - - -

Clean Harbors - 206,165 - 206,165

Harvest Operations 1,751,272 1,000 2,375,403 4,127,675

Mancal Energy 1,937,704 8,350 - 1,946,054

Storm Resources - - - -

Total 3,688,976 215,515 2,375,403 6,279,894

27

Summary of FindingsConfirmations of Revenue

• Payments confirmed by the companies occurred over the period January2000 to February 2014. The years 2000-2006 and 2013-2014 were notcaptured in our analysis of bank transactions. Payments in thosetimeframes have not been reconciled with transactions in the bank account.

• $2,090,634 in payments from customers MNP contacted were matched todeposits in CDC’s bank account. The remaining $4,189,260 were not bematched to deposits to this account, and could represent additional sourcesof funds for CDC – over and above known deposits - because:• deposits to the bank accounts could have been commingled with otherdeposits on the same day; and/or

• amounts were deposited to an account not included in MNP’s analysis,such as an account in the name of LLB or LLN; and/or

• The deposit took place outside of the time frame of our analysis.

• MNP was not provided with a copy of the CDC deposit book.

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Summary of FindingsLoan Transactions

• The following table summarizes transactions that appear to have related toloans:

• MNP was not provided with any information related to the acquisition of anyloans, the associated terms and conditions, or the purpose of the loan(s).

• Based on the transactions captured in the period of review, the net activityresults in $43,558 of loan proceeds that do not appear to have been repaidas of February 28, 2012. Interest payments have not been contemplatedhere as the terms of the loan are unknown.

Transaction Description Funds In Funds Out Net Funds In (Out)Loan Credit 2,850,000.00 (27,500.00) 2,822,500.00Loan Payment - (2,778,941.75) (2,778,941.75)Total 2,850,000.00 (2,806,441.75) 43,558.25

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Next Steps

To understand further CDC’s operational and financial history, thefollowing steps should be undertaken:

• Interviews of current and former Directors and employees of CDC

• Examination of CDC’s deposit book for RBC Account 111-255-6from 2006 to 2012

• Examination of banking transactions of other CDC accounts, if any,during the period 2006 to 2012

• Review of accounting records of CDC, if they exist, and discussionswith former/current accountants and bookkeepers

• Examination of operational and business records of CDC, if theyexist and can be located from discussions with employees andDirectors

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Recommendations

Financial Reporting

• More thorough and organized accounting record keeping should bedeveloped to assist in the audit of annual financial statements.

• Biannual reports on the financial and operational activities of CDCshould be provided to the membership of Lubicon Lake Band.

• There should be division between the Board of Directors for CDCand the Chief and Council of Lubicon Lake Band. This results in adistinct Board that is responsible to the Chief and Council but doesnot allow the same individuals to have a position or managementand/or oversight in both entities.

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Restrictions and Limitations

• This Report was prepared for Roddick Law Office on behalf of theLubicon Lake Band in relation to a review of Cree DevelopmentCorporation’s financial activities for the years 2006 to 2012.

• This report may not to be used for any other purpose and MNP LLPspecifically disclaims any responsibility for losses or damagesincurred through its use for any purpose other than that for whichMNP LLP was engaged. This report may not be reproduced inwhole or in part without the express written permission of MNP LLP.

• MNP LLP specifically reserves the right, but is under no obligation,to review and/or revise the contents of this Report in light ofinformation which becomes known to us after the date of thisReport.

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Appendix A Cree Development CorporationAll Cheque Payments to Other Parties

Payee Category AmountVeres Picton & Co Accounting 17,133.87

Accounting Total 17,133.87DG Slashing Agriculture 147,900.00DRW Rotoslashing Agriculture 329,294.97Dynamic Seeds LTD Agriculture 2,780.00Echo Valley Farms Inc. Agriculture 2,120.00Eco Seeds Agriculture 1,055.00Peace Farm Power Agriculture 38,152.01St. Isidore Coop Agriculture 16,972.21

Agriculture Total 538,274.19Brent's Auto Glass Automotive 527.25Bumper to Bumper Automotive 11,782.26City Ford Sales Automotive 15,000.00Fountain Tire Automotive 1,740.08GNS Industrial Trailer Services Automotive 393.75Junction Motors Ltd Automotive 23,046.15Kal Tire Automotive 15,874.81L.A.C Repairs Automotive 6,720.00Low Tech Grimshaw Automotive 2,446.10Marshall Auto (PR) Ltd. Automotive 496,189.25Maximum Powersports Automotive 6,121.08Peace River Auto Automotive 567,786.22Peace River Ford Automotive 11,774.73Riverside Motors (1976) Ltd. Automotive 17,300.00Westhill Auto Automotive 2,477.82

Automotive Total 1,179,179.50Fossil Communications Ltd. Communications & Telecommunications 41,682.79Global Star Communications & Telecommunications 6,588.72Quintel Communications & Telecommunications 13,733.11Telus Communications & Telecommunications 34,583.43

Communications & Telecommunications Total 96,588.05Buffalo Consulting Consulting 220,329.00Dugan Consulting Consulting 16,144.00Ouimet Cunningham Consulting & Research Ltd. Consulting 80,595.00

Consulting Total 317,068.00Accurate Hydraulics Contracting Services 8,709.66Ace Machining & Welding Contracting Services 12,462.39Apex Distribution Contracting Services 5,089.02Art Soucy Mechanical Contracting Services 286,369.88Bartle & Gibson Co. Ltd. Contracting Services 2,027.00Brandt Tractor Contracting Services 1,620,504.88Dutchmen Equipment & Rental Inc. Contracting Services 13,767.45Finning Contracting Services 24,000.00Fred's Heating Contracting Services 7,424.52GP Fire & Safety Contracting Services 15,415.82GP Masonry Ltd. Contracting Services 605.26Houlder Contracting Services 136,738.10John E. Whitley Contracting Contracting Services 10,864.27Nickel Steel Ltd. Contracting Services 2,169.23Northern Arc Fabrication Contracting Services 22,733.30Performance North Contracting Services 219,652.00Ranwal Plumbing and Heating Ltd. Contracting Services 14,264.64Rayco Mechanical Contracting Services 14,129.40Rentco Contracting Services 281,297.00Respec Oilfield Contracting Services 684,110.83RHL Enterprises Contracting Services 117,106.22Scanalta Power Sales Ltd. Contracting Services 33,322.98Scooter's Equipment Contracting Services 240,833.01Sexsmith Used Farm Parts Ltd. Contracting Services 159.00Silvertip Enterprises Contracting Services 819.00Stojans Power Sports Contracting Services 1,115.68Thomas Homes & RV Contracting Services 46,180.86

Private and Confidential Page 1 of 8


Payee Category AmountTSE Eastman Contracting Services 210,610.55Union Tractor Ltd. Contracting Services 24,428.49

Contracting Services Total 4,056,910.44Agricard Financial Institutions & Credit Card Companies 7,302.62Amex Bank of Canada Financial Institutions & Credit Card Companies 146,421.80Bank of Montreal MC Financial Institutions & Credit Card Companies 7,000.00Capital One M/C Financial Institutions & Credit Card Companies 78,019.05CIBC Visa Gold Financial Institutions & Credit Card Companies 120,385.61CNH Capital Financial Institutions & Credit Card Companies 112,350.10GM Visa Financial Institutions & Credit Card Companies 98,795.46Gmac Financial Institutions & Credit Card Companies 141,701.34GNH Capital Financial Institutions & Credit Card Companies 7,428.25Honda Finance Financial Institutions & Credit Card Companies 4,359.00John Deere Credit Financial Institutions & Credit Card Companies 141,227.19MBNA M/C Financial Institutions & Credit Card Companies 64,900.70RBC Financial Institutions & Credit Card Companies 5,000.00Royal Bank Visa Financial Institutions & Credit Card Companies 121,469.73Scotia Classic Financial Institutions & Credit Card Companies 3,305.34Scotia Gold Financial Institutions & Credit Card Companies 48,308.62Scotia Visa Financial Institutions & Credit Card Companies 84,255.36Sears MC 5307 8510 0094 1414 Financial Institutions & Credit Card Companies 1,500.00T.D Visa Financial Institutions & Credit Card Companies 263,166.24Walmart Visa Financial Institutions & Credit Card Companies 5,000.00Wells Fargo Financial Institutions & Credit Card Companies 6,822.89

Financial Institutions & Credit Card Companies Total 1,468,719.30Chapel of Memories Funeral Homes 55,009.00

Funeral Homes Total 55,009.00Maintenance Enforcement Program Government Programs & Departments 1,960.00Outreach Government Programs & Departments 14,874.83Receiver General Government Programs & Departments 164,989.13Social Services Government Programs & Departments 68,177.52The Minister of Finance and Enterprise Government Programs & Departments 5,192.00WCB Government Programs & Departments 108,074.57WOP Program Government Programs & Departments 31,323.55

Government Programs & Departments Total 394,591.60Cadotte Store Groceries 13,097.41CO-OP Groceries 11,707.66Freson IGA Groceries 1,004.17I.G.A Groceries 35,663.16Johnny's Sausage Groceries 4,097.39Peace Country Co-Op Ltd. Groceries 2,019.79Super J Foods Groceries 9,346.77

Groceries Total 76,936.35Alook, Henry Individuals 7,054.27Alook, Stanley Individuals 9,022.72Alook, Victor Individuals 7,042.62Anette, William Individuals 3,000.00Aookey, Juliette Individuals 5,360.83Auger, Bobby Individuals 21,225.03Auger, Brian Individuals 2,107.91Auger, Douglas Individuals 69,382.98Auger, Fabian Individuals 589.20Auger, Gerald Individuals 589.62Auger, Herman Individuals 12,077.89Auger, Joey Individuals 27,927.00Auger, John J. Individuals 2,235.64Auger, John Jim Individuals 15,625.83Auger, John Jr. Individuals 79,937.80Auger, John S. Individuals 72,596.60Auger, John Sr. Individuals 64,224.52Auger, John Swim Individuals 1,000.00Auger, Joseph Individuals 6,263.02



Payee Category AmountAuger, Katherine Individuals 3,000.00Auger, Kevin Individuals 5,056.01Auger, Les Individuals 2,555.02Auger, Loreen Individuals 1,000.00Auger, Melinda Individuals 4,790.32Auger, Nelson Individuals 11,753.44Auger, Todd Individuals 6,682.35Auger, William Individuals 29,492.74Bear, Lillian Individuals 1,182.70Bear, Norman Individuals 14,782.36Beauregard, Charles Individuals 10,543.42Beeds, Edwin Individuals 20,729.43Blesse, Curtis Individuals 17,665.32Blesse, Lorne Individuals 19,133.85Blesse, Roderick Individuals 50,482.64Boutin, David Individuals 10,290.00Brown, Caroline Individuals 8,000.00Budskin, Les Individuals 6,418.05Bussemakers, Gary Individuals 233,863.06Calliou, Darryl Individuals 1,910.00Calliou, Eve Individuals 5,524.39Calliou, Gladys Individuals 300.00Calliou, Jeanine Individuals 786.16Calliou, Mike Individuals 37,202.61Calliou, Peter Individuals 300.00Cardinal, Alphonse Individuals 7,595.29Cardinal, Angeline Individuals 1,500.00Cardinal, Bella Individuals 4,350.00Cardinal, Billy Individuals 14,648.65Cardinal, Clarence Individuals 15,309.84Cardinal, David Individuals 47,130.80Cardinal, Dennis Individuals 2,937.65Cardinal, Edward Individuals 500.00Cardinal, Jeanie Individuals 1,000.00Cardinal, Joey Individuals 4,852.69Cardinal, Kurt Individuals 8,179.58Cardinal, Leonard Individuals 37,109.23Cardinal, Richard Individuals 10,797.60Cardinal, Robert Individuals 35,613.28Cardinal, Roland Individuals 1,481.83Cardinal, Shannon Individuals 1,375.78Cardinal, Sylvester Individuals 1,000.00Carifelle, Andy Individuals 5,003.29Chivers, Daniel Individuals 3,700.00Clayton, Dale - Chief Individuals 25,700.00Courtoreille, Arlene Individuals 884.43Courtoreille, Michael Individuals 13,000.00Courtorielle, Trevor Individuals 16,947.74Courtorielle, Tristan Individuals 2,874.40Dreaver, Darlene Individuals 3,046.37Dreaver, Jerry Individuals 1,000.00Dreaver, Wilfred Individuals 22,651.22Duimet, Bev A. Individuals 2,383.05Dumas, Rocky Individuals 589.62Dziengelewski, Betty Individuals 6,750.00Fares, Mohamed Individuals 7,720.00Ferguson, Darryl Individuals 3,000.00Ferguson, Reggie Individuals 6,876.83Fidler, Louise Individuals 5,352.01Flett, Miles Individuals 11,977.59Fournier, Ernest Individuals 29,180.83Friedel, Janue Individuals 1,000.00



Payee Category AmountGale, Dave Individuals 8,378.86Gallion, Hector Individuals 1,100.00George, Paul Individuals 5,000.00Gladue, Douglas Individuals 17,025.26Gladue, Dwight Individuals 146,724.99Gladue, John T. Individuals 2,751.56Gladue, Lawrence Individuals 13,124.90Gladue, Marina Individuals 638.30Gladue, Rene Individuals 212,541.36Gladue, Wendy Individuals 8,580.36Gladue, Willy Individuals 6,286.96Gray, Clifford Individuals 2,317.99Gray, Tyson Individuals 2,985.77Grey, Jeffery Individuals 3,691.93Grey, Tipon Individuals 3,734.26Grout, Jan Individuals 159.00Hamelin, Gilbert Individuals 1,110.40Hanson, Will Individuals 11,500.00Harris, Ed Individuals 3,000.00Homas, Eugene Individuals 1,000.00Homas, Kevin Individuals 657.00Homas, Warren Individuals 1,000.00Houle, John Jim Individuals 300.00Jobin, Renie Individuals 1,600.00Joseph, Marshall Individuals 44,825.08Joseph, Russell Individuals 3,000.00Kahpeechoose, Stanley Individuals 11,088.41Kapheechoose, James Individuals 4,843.09Keenatch, Cameron Individuals 5,557.44Khalil, Anwar Individuals 2,350.00Kuryhawich, Mark Individuals 8,000.00Laboucan, Alma Individuals 36,560.00Laboucan, Anthony Individuals 589.62Laboucan, Berthius Individuals 200.00Laboucan, Brian Individuals 3,592.04Laboucan, Byron Individuals 9,800.00Laboucan, Cameron Individuals 4,169.23Laboucan, Carl Individuals 1,491.00Laboucan, Carman Individuals 500.00Laboucan, Conway Individuals 884.43Laboucan, Dakota Individuals 24,444.74Laboucan, Dale Individuals 9,808.78Laboucan, Dean Individuals 500.00Laboucan, Freda Individuals 400.00Laboucan, Geneviere Individuals 250.00Laboucan, Glen Individuals 6,659.58Laboucan, Irene Individuals 15,688.09Laboucan, Jason Individuals 3,768.42Laboucan, Jeff Individuals 2,188.48Laboucan, Jody Individuals 1,700.00Laboucan, John Individuals 39,664.86Laboucan, Kent Individuals 2,013.10Laboucan, Lee Individuals 167,439.71Laboucan, Mario Individuals 16,276.05Laboucan, Mark Individuals 76,054.79Laboucan, Nora Individuals 1,250.00Laboucan, Ralph Individuals 2,575.78Laboucan, Rema Individuals 400.00Laboucan, Ronnie Individuals 100.00Laboucan, Sherrie Individuals 300.00Laboucan, Shirley A. Individuals 20,605.16Laboucan, Terrance Individuals 6,912.01



Payee Category AmountLaboucan, Troy Individuals 152,077.75Laboucan, Vance Individuals 39,255.21Laboucan, Virginia Individuals 14,517.46Laboucan, Walter Individuals 11,239.67Lager, Richard Individuals 840.00Lambert, Stephen Individuals 25,148.54Langer, Carmen Individuals 4,460.00Laracque, Troy Individuals 10,215.99Leriger, Peter Individuals 4,010.00Letendre, Aaron Individuals 12,266.22Letendre, Farrah Individuals 1,891.70Letendre, Francis Individuals 15,892.87Letendre, Garrett A. Individuals 19,290.85Letendre, Jack Individuals 884.43Letendre, James Individuals 2,814.90Letendre, Laurence Individuals 864.65Letendre, Lonnie Individuals 8,231.51Letendre, Marcia Individuals 20,405.92Levasseur, Rosalee Individuals 2,100.00Lizotte, Ivor Individuals 4,618.20Mcadam, Wally Individuals 21,239.44Merir, Roy Individuals 1,000.00Merrier, Bernnie Individuals 5,000.00Merrier, Blaine Individuals 38,951.21Merrier, Charles Individuals 45,442.93Metsikassus, Ronnie Individuals 22,591.10Mik, Green Individuals 2,160.00Mitchell, Ephren Individuals 13,016.13Moberley, Belly Individuals 3,283.00Moberley, Billy J. Individuals 1,966.80Morin, Maurice Individuals 3,721.36Morin, Micheal Individuals 4,594.12Morin, Morris Individuals 1,567.13Nahachick, Darren Individuals 2,452.11Nahachick, Patrick Individuals 7,414.10Nahachick, Yolanda Individuals 17,097.03Nanamahoo, Julius Individuals 21,630.00Nanamahoo, Marcel Individuals 2,123.73Nanamahoo, Martin Individuals 40,535.66Nanooch, Absolum Individuals 1,000.00Netmaker, Dennis Individuals 12,380.62Netmaker, Richard Individuals 5,778.81Netmaker, Wendell Individuals 8,433.57Netowastanum, Jerry Individuals 1,518.15Noskey, Alma Individuals 200.00Noskey, Carolyn Individuals 150.00Noskey, Frankie Individuals 245.67Noskey, George Individuals 2,230.00Noskey, Irina Individuals 3,011.00Noskey, Juliette Individuals 21,349.42Noskey, Kelsey Individuals 589.62Noskey, Lindsay Individuals 37,087.50Noskey, Margaret Individuals 393.08Noskey, Marina Individuals 17,534.30Noskey, Peter Individuals 4,141.64Noskey, Richard Individuals 4,382.40Noskey, Trina Individuals 4,127.34Noskey, Wade Individuals 889.20Noskey, Waylon Individuals 10,844.85Noskeye, Charles Individuals 11,204.07Okemow, Benson Individuals 29,611.65Okemow, Clayton Individuals 222.64



Payee Category AmountOkemow, Edward Individuals 1,841.25Okemow, Eugene Individuals 1,860.76Okemow, Everett Individuals 2,939.97Okemow, Jamie Individuals 4,162.50Okemow, Martha Individuals 30,686.12Ominayak, Andy Individuals 83,549.37Ominayak, Bernard Jr. Individuals 152,359.37Ominayak, Clint Individuals 8,516.37Ominayak, Darcy Individuals 544.60Ominayak, Denise Individuals 200.00Ominayak, Deva Individuals 7,290.85Ominayak, Dora Individuals 425.50Ominayak, Erwin Individuals 258,567.00Ominayak, Irwin Individuals 4,000.00Ominayak, Jen Individuals 1,063.67Ominayak, Jennifer Individuals 102,519.72Ominayak, Lapaette Individuals 250.00Ominayak, Larry Individuals 50,911.46Ominayak, Leonard Individuals 19,959.54Ominayak, Linda Individuals 869.80Ominayak, Louise Individuals 18,068.58Ominayak, Melissa Individuals 17,383.91Ominayak, Nellie Individuals 1,000.00Ominayak, Paul Individuals 5,384.22Ominayak, Stanley Individuals 5,101.03Ominayak, Sterling Individuals 15,174.52Ominayak, Vern Individuals 38,858.89Pawluk, Steven Individuals 1,199.24Peekeskoot, Tim Individuals 1,000.00Pooyak, Ken Individuals 7,500.00Randall, Jamie Individuals 3,734.26Rosenberger, Bruce Individuals 87,404.49Sakebow, Lorne Individuals 3,000.00Sakebow, Mervin Individuals 10,903.29Sakebow, Sonia Individuals 3,686.51Savard, Jayme Individuals 6,363.30Sawan, Clayton Individuals 1,309.25Sawan, Clinton Individuals 6,016.99Sawan, Crystal Individuals 16,874.01Sawan, Dalmer Individuals 444.81Sawan, Daniel Individuals 3,351.54Sawan, Debbie Individuals 2,063.67Sawan, Delmer Individuals 3,751.56Sawan, Donny Individuals 895.67Sawan, Dwight Individuals 118,205.47Sawan, Eugene Individuals 93,065.81Sawan, Gordon Individuals 46,147.29Sawan, Harvey Individuals 200.00Sawan, Henry Individuals 444.81Sawan, Jackie Individuals 16,021.95Sawan, Jonathan Individuals 39,194.53Sawan, Raymond Individuals 1,291.00Sawan, Raymond Jr. Individuals 785.60Sawan, Sandy Individuals 6,566.73Sawan, Sugene Individuals 1,100.00Sawan, Tim Individuals 104,456.05Scotty, Victor Individuals 2,226.70Scotty, Wallace Individuals 3,090.35Sinclair, Denny Individuals 6,064.24Singer, Dean Individuals 7,915.58Singer, Dwayne Individuals 1,000.00Singer, Dylan Individuals 1,000.00



Payee Category AmountSinger, Nolan Individuals 5,900.00Singer, Virgil Individuals 4,400.00Sowepagaham, John Individuals 7,286.26Sowepagaham, Steve Individuals 234,812.08Spyglass, Cedric Individuals 7,078.89St. Andre, Norm Individuals 3,800.00St. Ape, Elmer Individuals 1,252.94Stromgren, Nelson Individuals 360.00Tamarack, Elton Individuals 15,307.78Tamarack, Patricie Individuals 400.00Taylor, Scott Individuals 4,050.00Tomlinson, Cynthia Individuals 253,476.07Tomlinson, Garrett Individuals 7,049.28Trindle, Randy Individuals 3,489.96Wahlery, Ace Individuals 1,172.85Wahpistikwan, Courtney Individuals 400.00Wahpistikwan, Gary Individuals 2,800.00Ward, Joanne Individuals 74,640.04Waters, Roy Individuals 1,260.00Watts, Marlon Individuals 16,200.00Whitefish, Adolphus Individuals 28,536.64Whitefish, Andrew Individuals 400.00Whitefish, Darren Individuals 1,400.00Whitefish, Donald Individuals 14,593.09Whitefish, Elvis Individuals 36,740.52Whitefish, Harvey Individuals 30,505.81Whitefish, Harvey Jr. Individuals 21,300.01Whitefish, Harvey Sr. Individuals 12,935.48Whitefish, Hubert Individuals 2,400.00Whitefish, Litin Individuals 3,857.10Whitefish, Morris Individuals 60,688.24Whitefish, Norman Individuals 51,201.34Whitefish, Paul Individuals 23,737.72Whitefish, Utin Individuals 1,989.97Whitehead, Alma Individuals 3,984.80Whitehead, Angeline Individuals 900.00Whitehead, Anna Individuals 1,150.00Whitehead, Candace Individuals 4,159.00Whitehead, Clara Individuals 4,361.49Whitehead, Darrion Individuals 600.00Whitehead, Elaine Individuals 22,862.09Whitehead, Elvis Individuals 26,135.84Whitehead, Gaylene Individuals 10,300.00Whitehead, George Individuals 25,245.79Whitehead, George A. Individuals 1,768.86Whitehead, George H. Individuals 59,711.00Whitehead, George Jr. Individuals 2,502.94Whitehead, Harvey Individuals 700.00Whitehead, Hector Individuals 6,057.10Whitehead, Laurie Individuals 196.54Whitehead, Martha Individuals 6,943.83Whitehead, Matthew Individuals 58,482.49Whitehead, Patrick Individuals 13,290.99Whitehead, Rusty Individuals 31,726.85Whitehead, Ryan Individuals 31,818.82Whitehead, Tiona Individuals 150.00Whitehead, Travis Individuals 23,333.52Whitehead, Veronica Individuals 500.00Whitehead, Winnie Individuals 41,321.54Whitley, John Individuals 11,810.41Wolfe, Jim Individuals 400.00

Individuals Total 5,819,122.66



Payee Category AmountAon Reed Stenhouse Inc Insurance 30,333.00Berwyn Insurance Insurance 128,364.00The Cooperators Insurance 16,877.65Younger & Holmes Insurance 96,941.63

Insurance Total 272,516.28Allard Logging Logging 1,020.00Allwind Logging Logging 2,040.00Netaskinan Logging Logging 44,693.25

Logging Total 47,753.251255754 Alberta Ltd. Numbered Companies 1,520.00

Numbered Companies Total 1,520.00All Peace Petro Petroleum & Gasoline 8,000.00Central Peace Petroleum & Gasoline 10,000.00Main Street Shell Petroleum & Gasoline 151.53Max Fuel Dist. Petroleum & Gasoline 1,850.00Neufeld Petroleum Petroleum & Gasoline 4,010.51Neufeld Propane Petroleum & Gasoline 43,859.28Peace Fuel Distributors Petroleum & Gasoline 46,690.27Petro Canada Petroleum & Gasoline 5,338.73Simon Lake Gas Bar Petroleum & Gasoline 3,957.92Superior Propane Petroleum & Gasoline 550.00

Petroleum & Gasoline Total 124,408.24Audits & Safety Safety & Medical 50,219.50Medical Services Safety & Medical 76,713.72

Safety & Medical Total 126,933.22Education Acct Transfers to Lubicon Accounts 349,733.16General Acct Transfers to Lubicon Accounts 542,835.50

Transfers to Lubicon Accounts Total 892,568.66G.B. Truck and Diesel Ltd Trucking 30,756.96Spectrn Trucking Trucking 7,297.50Tom Yasinski Trucking Ltd Trucking 564,488.13

Trucking Total 602,542.59Comm Imp. Unclassified 150,614.97GMH Atoms Unclassified 150.00Illegible Unclassified 41,996.17Swamp Doctors Inc. Unclassified 26,182.09Troy Gerk TRCA coat Inc. Unclassified 2,000.00

Unclassified Total 220,943.23Atco Electric Utilities 8,320.00Direct Energy Utilities 2,794.14Nomad Electric Utilities 447.62Peace Power Utilities 61,885.40

Utilities Total 73,447.16Home Depot Vendors 777.72Home Hardware Vendors 55,543.54Mark Mento Building Materials Vendors 122.03Northern Metalic Sales Vendors 1,263.82Peace Pipe Sales Vendors 11,638.54Peace River Home Centre Inc. Vendors 18,427.76Peavey Mart Vendors 2,063.63Russell Food Equipt. Ltd. Vendors 211.19UFA Vendors 1,075,612.85United Carpet Vendors 213.78United Floors Vendors 323.33

Vendors Total 1,166,198.19Grand Total 17,548,363.78


Forensic audit into the Cree Development Corporation and former leadership of the Lubicon Lake...

Government & Nonprofit

Transcript of Forensic audit into the Cree Development Corporation and former leadership of the Lubicon Lake...