'Namgis First Nation · 'Namgis First Nation Post Secondary Schedule of Operations and Accumulated...

'Namgis First Nation

Summary Schedule of Operations and Accumulated Surplus by Program

For the year ended March 31, 2015 PageAANDCFunds

OtherRevenue Total Revenue

TotalExpenditures

Surplus(Deficit)

OpeningSurplus(Deficit) Transfers

ClosingSurplus(Deficit)

$ $ $ $ $ $ $ $

Education Post Secondary 33 670,317 11,174 681,491 622,807 58,684 431,476 - 490,160 Support Services - NISS 34 - 82,000 82,000 84,313 (2,313) (15,443) - (17,756) School O&M 35 16,190 23,507 39,697 204,149 (164,452) (23,675) (1,000) (189,127) Aboriginal Language Initiative 36 - 35,000 35,000 35,000 - (6,424) 6,424 - T'lisalagi'lakw School 37 1,009,699 191,712 1,201,411 889,504 311,907 497,138 (568,424) 240,621 School Bus 38 8,833 - 8,833 71,960 (63,127) 29,487 36,000 2,360 Student Assistance 39 4,950 - 4,950 4,040 910 28,793 - 29,703 School Fundraising 40 - 5,141 5,141 7,803 (2,662) (14,082) 16,744 - School Cultural Program 41 - 10,000 10,000 67,704 (57,704) (457,709) 474,000 (41,413) Secondary Program 42 - - - - - 17,021 - 17,021

1,709,989 358,534 2,068,523 1,987,280 81,243 486,582 (36,256) 531,569

Administration June Sports 43 - 34,563 34,563 33,312 1,251 941 - 2,192 Employee Benefits 44 81,754 - 81,754 85,245 (3,491) 3,365 - (126) Technical Services 45 - - - 231,950 (231,950) (101,830) 232,000 (101,780) 'Namgis Administration 46 464,643 1,084,795 1,549,438 1,232,654 316,784 1,106,052 (578,652) 844,184 Funeral Trust Funds 47 - - - 22,000 (22,000) 17,975 - (4,025) Aboriginal Land Claims 48 20,475 - 20,475 13,842 6,633 (359,943) - (353,310) 'Namgis Buildings 49 - 96,100 96,100 100,846 (4,746) (16,675) 1,450 (19,971) Sewage Treatment 50 - 56,148 56,148 156,116 (99,968) 12,451 81,746 (5,771) Public Works 51 433,061 55,548 488,609 371,496 117,113 163,478 (150,142) 130,449 'Namgis House 52 - - - - - (331,398) 331,398 - Net Loft & Breakwater 53 - - - 8,764 (8,764) (160,824) - (169,588) Economic Development 54 117,450 49,383 166,833 268,095 (101,262) 130,505 107,510 136,753 Tobacco Outlet 55 - 211,363 211,363 184,811 26,552 22,923 - 49,475 Nimpkish Fisheries 56 - 1,099,550 1,099,550 1,097,848 1,702 5,395 - 7,097 Emergency Repairs - Lift Station 57 - - - - - (3,646) 3,646 - Reconciliation Canada 58 133,245 - 133,245 133,245 - - - - St. Michael's Prevention 59 60,000 48,357 108,357 111,783 (3,426) - - (3,426) Archaelogical Survey 60 - 37,460 37,460 30,372 7,088 - (7,088) - Risk Management Governance 61 35,000 - 35,000 29,531 5,469 - - 5,469 Business Resources 62 - - - - - - 121,100 121,100

1,345,628 2,773,267 4,118,895 4,111,910 6,985 488,769 142,968 638,722

The accompanying notes are an integral part of the financial statements

29


Summary Schedule of Operations and Accumulated Surplus by Program, continued



TotalExpenditures

Surplus(Deficit)



$ $ $ $ $ $ $ $

Health Dental Clinic 63 - 632,946 632,946 744,062 (111,116) (789,030) (11,000) (911,146) Health Centre O&M 64 - 160,800 160,800 134,734 26,066 (35,309) (10,000) (19,243) Substance Abuse Treatment 65 - 1,041,457 1,041,457 823,664 217,793 189,154 (30,441) 376,506 Physician Services 66 - 634,510 634,510 663,567 (29,057) (292,106) - (321,163) Mental Health 67 - 181,820 181,820 223,622 (41,802) 314,114 42,143 314,455 Health Administration 68 - 676,745 676,745 389,538 287,207 2,647,964 15,000 2,950,171 Community Health 69 - 315,681 315,681 264,449 51,232 247,932 - 299,164 Health Care Fundraising 70 - - - - - 905 - 905 Patient Travel 71 - 213,494 213,494 277,268 (63,774) (48,738) 11,827 (100,685) Cultural Health Support 72 - 20,000 20,000 2,872 17,128 47 - 17,175 First Nation In-Home Care 73 - 261,437 261,437 137,201 124,236 - - 124,236

- 4,138,890 4,138,890 3,660,977 477,913 2,234,933 17,529 2,730,375

Child and Family Services Recreation Centre Operations and Maintenance 74 - 78,253 78,253 137,946 (59,693) (119,344) (7,500) (186,537) Child and Family Services 75 - 146,528 146,528 136,958 9,570 (32,062) (2,200) (24,692) Kwakwalatsi Operations 76 - 42,000 42,000 119,589 (77,589) 225,589 63,200 211,200 Delegated Child Welfare 77 315,433 - 315,433 287,877 27,556 420,276 (43,000) 404,832 Aboriginal Infant Development 78 - 223,075 223,075 210,289 12,786 162,328 (2,000) 173,114 Amlilas 79 - 291,723 291,723 282,567 9,156 (9,082) (3,138) (3,064) Victim Services 80 13,636 77,543 91,179 84,471 6,708 36,345 (7,000) 36,053 Social Assistance Service Delivery 81 87,048 - 87,048 102,873 (15,825) 100,863 (4,000) 81,038 Social Development 82 844,974 - 844,974 836,169 8,805 13,037 - 21,842 Community Development Fundraising 83 - 14,070 14,070 23,442 (9,372) 1,280 9,311 1,219 AECD Language and Culture 84 - - - - - 1,862 (1,862) - National Child Benefit 85 130,868 - 130,868 100,292 30,576 (7,459) (6,000) 17,117 North Island Early Intervention 86 - 192,145 192,145 187,212 4,933 54,393 (2,000) 57,326 Home & Community Care 87 161,166 14,020 175,186 237,926 (62,740) (236,486) - (299,226)

1,553,125 1,079,357 2,632,482 2,747,611 (115,129) 611,540 (6,189) 490,222


30





TotalExpenditures

Surplus(Deficit)



$ $ $ $ $ $ $ $

Natural Resources CMT Survey Crew 88 - 84,428 84,428 81,607 2,821 940 14,203 17,964 Yukusam Heritage Society 89 - 11,335 11,335 5,535 5,800 (24,184) - (18,384) Campsite Management 90 - 4,500 4,500 2,456 2,044 4,224 - 6,268 Fisheries 91 - 242,442 242,442 277,789 (35,347) 70,209 (10,138) 24,724 Forest and Range Agreement 92 - 436,040 436,040 - 436,040 1,469,391 (542,300) 1,363,131 Forestry 93 - 5,970 5,970 93,038 (87,068) 17,638 80,000 10,570 Natural Resources 94 - 62,832 62,832 322,822 (259,990) 84,176 195,798 19,984 Gwa'ni Hatchery 95 - 332,301 332,301 400,259 (67,958) (175,943) 85,000 (158,901) Treaty Related Measures 96 50,000 - 50,000 52,340 (2,340) 15,766 - 13,426 Provincial Parks 97 - 15,724 15,724 18,952 (3,228) (17,462) - (20,690) Training and Employment Support Initiatives 98 - 248,118 248,118 237,029 11,089 10,210 33,673 54,972 Capacity Initiative 99 75,000 15,000 90,000 74,001 15,999 - (15,535) 464 TRM - Human Resource Plan 100 72,919 - 72,919 149,850 (76,931) 74,785 - (2,146) Johnstone Strait Kayak Tenure 101 - 7,495 7,495 3,379 4,116 6,693 - 10,809 Community Planning 102 - - - - - 1,742 - 1,742 Closed Containment 103 - 938,572 938,572 938,572 - 1,186,365 - 1,186,365 Economic Alternative Net Fishing 104 - 25,000 25,000 11,274 13,726 - - 13,726 Sustainable Governance Project 105 - 23,250 23,250 23,250 - - - - Kwagis Benefit Fund 106 - 26,707 26,707 - 26,707 - - 26,707

197,919 2,479,714 2,677,633 2,692,153 (14,520) 2,724,550 (159,299) 2,550,731

Capital Projects and Revolving Housing Fund Revolving Housing Fund 107 69,960 512,261 582,221 593,363 (11,142) 1,003,824 - 992,682 T'lisalagi'lakw School-Capital 108 - - - 9,382 (9,382) 532 18,000 9,150 Capital Projects 109 3,100,239 - 3,100,239 2,748,651 351,588 1,975 - 353,563 Capital Reserve 110 - - - 133,449 (133,449) 1,677,334 184,616 1,728,501

3,170,199 512,261 3,682,460 3,484,845 197,615 2,683,665 202,616 3,083,896


31





TotalExpenditures

Surplus(Deficit)



$ $ $ $ $ $ $ $

Commercial Enterprises Orca Sand and Gravel 111 - (296,273) (296,273) 24,073 (320,346) (7,530,249) - (7,850,595) Kwagis Power Limited Partnership 112 - 76,798 76,798 95,475 (18,677) 49,420 - 30,743 Atli Resources Limited Partnership and

Corporation 113 - (196,457) (196,457) - (196,457) 844,310 (100,000) 547,853 Gas Station 114 - 410,300 410,300 393,194 17,106 (42,843) - (25,737) Kuterra Limited Partnership 115 - (944,123) (944,123) - (944,123) (1,470,741) - (2,414,864) Namgis Excavating LP 116 - 21,610 21,610 - 21,610 (388) (21,100) 122 Mama'omas Limited Partnership 117 - 94,729 94,729 - 94,729 2,996 - 97,725

- (833,416) (833,416) 512,742 (1,346,158) (8,147,495) (121,100) (9,614,753)

Social Housing Fund Social Housing Fund - Pre-1997 ("Old") 119 - 26,688 26,688 26,688 - (8,462) - (8,462) Social Housing Fund - Post 1997 ("New") 121 - 35,283 35,283 35,283 - - - -

- 61,971 61,971 61,971 - (8,462) - (8,462)

Trust Fund Trust Fund 123 - 4,699 4,699 - 4,699 15,103 - 19,802

Treaty Process Treaty Process 125 - 123,480 123,480 666,392 (542,912) (8,538,479) (22,020) (9,103,411)

Totals 7,976,860 10,698,757 18,675,617 19,925,881 (1,250,264) (7,449,294) 18,249 (8,681,309)

Amortization 1,178,050

Capital Purchases (1,192,601)

Items eliminated on consolidation (1,227,250) (1,245,497) (18,249)

17,448,367 18,665,833 -


32


Post SecondarySchedule of Operations and Accumulated Surplus

For the year ended March 31 2015 2015 2014Budget Actual Actual

$ $ $Revenue

Aboriginal Affairs and Northern Development CanadaPost Secondary Student Support (2270) 670,317 670,317 684,415

Sundry - 11,174 -

670,317 681,491 684,415

Expenditures

Administration 67,032 67,032 68,442Books & Supplies 30,000 20,929 28,698Occupational skills and training 22,000 12,339 15,217Program Costs 320,000 295,527 288,144Travel 1,000 3,384 540Tuition 265,000 223,596 260,078

705,032 622,807 661,119

Excess of revenue over expenditures (34,715) 58,684 23,296

Surplus at beginning of year - 431,476 408,180

Surplus at end of year - 490,160 431,476

Post Secondary

The Post Secondary program provides financial assistance to students attending recognized post-secondaryinstitutions that offer programs leading to a Degree or Dogwood diploma. Some specialty, vocational training isalso funded. This is called Occupational Skills Training ("OST") and trades training.


33McINTOSH | NORTON | WILLIAMSchartered professional accountants


Support Services - NISSSchedule of Operations and Accumulated Surplus


$ $ $Revenue

School District #85 82,000 82,000 79,520

Expenditures

Office services 7,752 7,752 7,752Program Costs - 360 -Travel - 2,081 -Wages and benefits 75,028 74,120 78,382

82,780 84,313 86,134

Deficiency of revenue over expenditures (780) (2,313) (6,614)

Deficit at beginning of year - (15,443) (8,829)

Deficit at end of year - (17,756) (15,443)

Support Services - NISS

In September 2003 the Nation hired two band members to help provide support services to students at NorthIsland Secondary School (NISS) in Port McNeill. School District #85 provides the funding for these twopositions.




School O&MSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Teacherage Rentals 28,800 23,507 25,400Teacherages Operation & Maintenance (4356) 16,190 16,190 16,036

44,990 39,697 41,436

Expenditures

AANDC Recovery - 72,069 -Building projects 5,000 23,091 18,592Equipment - 2,247 -Fuel 26,000 33,727 31,892General maintenance & operation 5,000 642 4,774Insurance, licenses and dues 18,000 17,202 17,202Materials & Supplies 6,000 4,859 5,003Teacherages 10,000 7,077 6,711Utilities 30,000 22,326 25,495Wages and benefits 34,475 20,909 29,862

134,475 204,149 139,531

Deficiency of revenue over expenditures (89,485) (164,452) (98,095)

Surplus (deficit) at beginning of year - (23,675) 78,420

Transfers

Transfer from T'lisalagi'lakw School 70,000 70,000 67,000Transfer to Capital Reserve (10,000) (25,000) (25,000)Transfer to School Bus (46,000) (46,000) (46,000)

Deficit at end of year (75,485) (189,127) (23,675)

School O&M

This program contains all of the costs associated with heating, cleaning and maintaining the T'lisalagi'lakwSchool and the six teacherages (3 duplexes).




Aboriginal Language InitiativeSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Other Grants 35,000 35,000 -

Expenditures

Consultant fees 10,760 13,215 -Honoraria 17,900 15,560 -Materials & Supplies 1,000 985 -Office services - 678 -Travel 5,340 4,562 -

35,000 35,000 -

Excess of revenue over expenditures - - -


Transfers

Transfer from T'lisalagi'lakw School 6,424 6,424 -

Deficit at end of year 6,424 - (6,424)

Aboriginal Language Initiative

Grant funds provided for specific language and culture initiatives under the Education portfolio.




T'lisalagi'lakw SchoolSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development CanadaInstructional Services (2105) 876,652 962,944 935,954Guidance & Counselling (2139) 12,998 12,998 12,194CISS Band Operating (2148) 12,376 12,376 9,282Ancillary Services (2126) 12,320 12,320 9,240Comprehensive Education Support Services (2141) 9,061 9,061 10,829

First Nation Education Steering Committee 88,723 98,623 108,706Province of B.C. 80,000 83,076 79,974Miscellaneous Revenue - 9,213 2,000Sundry 2,000 800 2,280

1,094,130 1,201,411 1,170,459

Expenditures

Materials & Supplies 47,000 78,644 54,978Office expenses 3,500 452 -Office services 80,000 80,000 80,000Program Costs 10,000 7,512 12,089Telephone 6,000 5,510 6,031Training 30,000 37,361 19,356Wages and benefits 712,682 680,025 748,054

889,182 889,504 920,508

Excess of revenue over expenditures 204,948 311,907 249,951


Transfers

Transfer to Aboriginal Language Initiative (6,424) (6,424) -Transfer to T-School O & M (70,000) (70,000) (67,000)Transfer to T-School Cultural Program (74,000) (474,000) (65,000)Transfer to T-School-Capital (15,547) (18,000) (6,250)

Surplus at end of year 38,977 240,621 497,138

T'lisalagi'lakw School

T'lisalagi'lakw School teaches children from kindergarten to grade 7. An elected Education Board oversees theschool's operations, with the assistance of several sub-committees and the Principal.




School BusSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development CanadaStudent Transportation (2145) 29,445 8,833 29,992

Expenditures

Insurance, licenses and dues 2,500 2,513 1,601Repairs and Maintenance 3,000 5,456 3,737Travel 6,500 3,295 8,427Utilities and Telephone 5,000 6,123 6,574Wages and benefits 47,570 54,573 45,583

64,570 71,960 65,922



Transfers

Transfer from T-School O & M 46,000 46,000 46,000Transfer to Capital Reserve (10,000) (10,000) (10,000)

Surplus at end of year 875 2,360 29,487

School Bus

The cost of busing students to the T'lisalagi'lakw School are shown here. The bus driver divides his timebetween maintaining the school and driving the bus, so money is transferred from the school maintenancebudget to help pay for his salary.




Student AssistanceSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development CanadaFinancial Assistance (2138) 4,950 4,950 3,740

Expenditures

Graduation Supplies 500 450 150Student allowances 1,500 2,150 2,630Student supplies 2,190 1,440 1,800

4,190 4,040 4,580

Excess (deficiency) of revenue over expenditures 760 910 (840)



Student Assistance

Elementary and high school students are given financial assistance to help defray the cost of purchasingschool supplies. They are given an allowance that is based on attendance, and administration coversgraduation awards.




School FundraisingSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Cultural Celebration - 2,895 3,767Other Revenue - 1,560 12,335Student Council Fundraiser - 230 -Fundraising - 200 518Canteen - 153 545Bingo - 103 767

- 5,141 17,932

Expenditures

Books & Supplies - 1,250 -Canteen Supplies - 14 581Cultural Celebration - 3,177 3,756Library - - 134School Programs - 3,362 19,665

- 7,803 24,136

Deficiency of revenue over expenditures - (2,662) (6,204)


Transfers

Transfer from Nation Administration - 16,744 -

Deficit at end of year - - (14,082)

School Fundraising

All funds raised by staff and others to help pay for school related activities are recorded in this program. Allexpenditures of those funds are also recorded.




School Cultural ProgramSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Sundry - 10,000 -

Expenditures

Consultant fees - - 6,620Materials & Supplies 2,500 249 23Wages and benefits 66,764 67,455 51,800

69,264 67,704 58,443



Transfers

Transfer from T'lisalagi'lakw School 74,000 474,000 65,000

Deficit at end of year 4,736 (41,413) (457,709)

School Cultural Program

The cultural program at T'lisalagi'lakw School consists of a Kwakwala immersion Kindergarten program andlanguage and song and dance instruction for all grades.




Secondary ProgramSchedule of Operations and Accumulated Surplus


$ $ $Revenue - - -

Expenditures - - -




Secondary Program

For 'Namgis students who are in Grades 8-12 and do not want to attend secondary school in Port McNeil(SD85) a classroom is set-up at the T'lisalagi'lakw School. This classroom moved from the Alert Bay school in2010.




June SportsSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Concession stand sales 14,000 17,519 13,093Soccer entrance fees 9,000 8,650 9,300Donation and raffles 6,000 7,817 8,873Pageant bursary fund 500 577 691

29,500 34,563 31,957

Expenditures

50th anniversary DVD project 750 - -Concession stand supplies 12,500 12,222 13,902Concession-hydro expense 1,000 1,000 1,001Pageant and parade 1,800 1,326 2,436Soccer committee 8,500 13,674 6,725Sundry 1,000 248 1,174Tee shirt expenses - - 1,516Travel 50 - -Utilities 2,000 4,842 1,950

27,600 33,312 28,704


Surplus (deficit) at beginning of year - 941 (2,312)

Surplus at end of year - 2,192 941

June Sports

June Sports is an annual three day 'Namgis sponsored soccer tournament. It includes a parade and otherrelated activities.




Employee BenefitsSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development CanadaBand Employee Benefits (1015) 81,754 81,754 73,159

Other 4,000 - 6,458

85,754 81,754 79,617

Expenditures

Extended benefits 43,960 32,949 25,702Office Services 4,000 1,610 1,600Other expense - 1,672 4,879Pension plan 51,447 49,014 45,616

99,407 85,245 77,797

Excess (deficiency) of revenue over expenditures (13,653) (3,491) 1,820


Surplus (deficit) at end of year - (126) 3,365

Employee Benefits

Permanent staff must participate in a pension plan and an extended health benefits plan. Employees pay halfof the premiums and pension contributions and the Nation pays half, using funds provided by Aboriginal Affairsand Northern Development Canada.




Technical ServicesSchedule of Operations and Accumulated Surplus


$ $ $Revenue - - -

Expenditures

Building projects 4,800 2,147 1,111Contractors 5,000 2,717 1,082Equipment 20,400 9,924 25,770Insurance, licenses and dues 10,500 9,490 1,177Materials & Supplies 6,000 14,615 27,400Rent 3,600 3,600 3,600Telephone 22,272 21,937 21,843Travel 9,650 8,410 3,198Utilities 1,800 1,203 1,637Vehicle 3,200 2,235 2,731Wages and benefits 159,613 155,672 167,138

246,835 231,950 256,687



Transfers

Transfer from Nation Administration 246,000 232,000 264,276

Deficit at end of year (835) (101,780) (101,830)

Technical Services

The technical services department provides computing and communications services to the Nation. Amanager, network and two technicians maintain all of the Nation's technology systems.




'Namgis AdministrationSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development CanadaNation Support (1011) 448,096 451,694 448,708Nation Membership (2057) 12,949 12,949 12,952

Administration recoveries 822,836 940,636 877,961Contribution from Atli Resources Limited Partnership 300,000 - 499,675Interest income 77,000 91,173 90,867Province of B.C. - 33,655 -GST/HST rebates - 16,590 2,991Sundry - 2,741 3,118Contribution from 'Namgis Excavating Limited Partnership - - 61,053

1,660,881 1,549,438 1,997,325

Expenditures Audit & Accounting fees 67,000 58,905 58,555Bad debts (recovery) - (9,659) 62,242Equipment 45,000 24,871 60,885Honoraria 120,000 104,387 105,265Insurance, licenses and dues 12,000 11,917 10,784Interest and bank charges 9,000 9,743 9,027Materials & Supplies 125,000 101,614 120,955Meeting costs 30,000 36,964 22,514Sundry 5,000 3,624 4,516Recruitment 37,600 29,701 28,840Professional fees and subcontracts 70,000 51,223 67,096Rent 39,000 39,000 39,000Donations 85,000 66,597 71,906Telephone 23,000 18,002 20,379Travel and vehicle 112,000 107,546 121,042Wages and benefits 640,844 578,219 541,051

1,420,444 1,232,654 1,344,057


Surplus at beginning of year - 1,106,052 1,455,533

TransfersTransfer from Gas Station 10,800 10,800 16,535Transfer to School Fund Raising - (16,744) -Transfer to Namgis House - (331,398) -Transfer to Forest & Range Agreement 35,000 - (800,000)Transfer to Technical Services (246,000) (232,000) (200,000)Transfer to Community Development Fundraising - (9,310) -Transfer to Treaty - - (19,284)

Surplus at end of year 40,237 844,184 1,106,052

'Namgis Administration

'Namgis administration provides service to all the 'Namgis departments. The program includes the Senior Administrator,Secretary/Receptionist, Accounting, capital projects and housing manager, the membership clerk and council activities.




Funeral Trust FundsSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Transfer from Trust - - 40,000

Expenditures

Funerals 24,000 22,000 25,000



Surplus (deficit) at end of year - (4,025) 17,975

Funeral Trust Funds

The immediate family of a deceased First Nation member receives $2000 to assist with funeral costs. Thesource of funds for the Funeral Fund is the Band's Revenue Trust Fund, which is held in Ottawa. Transfer offunds from the trust fund requires holding a General Membership Meeting and passing a resolution on theamount to be transferred by a majority of those in attendance.




Aboriginal Land ClaimsSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development CanadaSpecific Claims (1366) 20,475 20,475 46,290

Expenditures

AANDC Recovery - 3,391 -Insurance, licenses and dues 250 218 218Legal - 1,840 3,301Legal & Professional fees 18,428 8,393 39,598Property Taxes 3,500 - 9,753St. George's Site Remediation 3,850 - 700

26,028 13,842 53,570

Excess (deficiency) of revenue over expenditures (5,553) 6,633 (7,280)



Aboriginal Land Claims

Revenue and expenditures for the negotiation of settlements to specific land claims are recorded in thisprogram. Funding and/or expenditures for activities that strengthen the Nation's culture may also be recordedhere.




'Namgis BuildingsSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Administration building rent 52,200 52,234 51,528Treaty Annex rent 24,569 24,301 17,000Portable trailers rent 6,400 6,400 6,240Bighouse 6,000 5,600 3,150Council Hall 7,200 3,925 4,300Wharfinger hut - 2,640 2,640June Sports hydro fees 1,000 1,000 1,000

97,369 96,100 85,858

Expenditures

Administration building 26,000 18,601 24,867Bighouse 22,088 25,950 18,358Council Hall 6,000 9,825 7,063'Namgis buildings 25,000 27,863 22,544New Hospital Agreement - 1,667 83Office services 11,088 11,088 3,000Portable trailers 4,000 1,605 2,713Treaty Annex 3,900 4,247 4,358

98,076 100,846 82,986

Excess (deficiency) of revenue over expenditures (707) (4,746) 2,872


Transfers

Transfer from Public Works 13,450 13,450 14,464Transfer to Capital Reserve (11,000) (11,000) (11,000)Transfer to Public Works (1,000) (1,000) (1,000)

Deficit at end of year 743 (19,971) (16,675)

'Namgis Buildings

'Namgis manages and maintains many buildings. Operations included in this program are the Council Hall, theBighouse, the old school portable trailers, the old processing plant, the administration building , the new TreatyAnnex, the fieldhouse, the wharfinger's hut and the public works warehouse. Other buildings like the schoolhave separate operations and maintenance budgets.




Sewage TreatmentSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Village of Alert Bay 64,220 54,290 52,647Sundry - 1,858 -

64,220 56,148 52,647

Expenditures

Fuel 3,000 475 91Insurance, licenses and dues 6,980 6,986 6,986Materials & Supplies 12,200 15,416 8,171Office services 12,000 12,000 12,000Program Costs 8,500 9,543 8,730Repairs and maintenance 3,000 4,831 5,448Sundry 232 293 293Telephone 2,500 2,733 2,518Travel 1,500 600 1,897Utilities 10,000 10,774 9,849Wages and benefits 104,754 92,465 81,240

164,666 156,116 137,223



Transfers

Transfer from Public Works 111,746 111,746 111,631Transfer to Capital Reserve (30,000) (30,000) (30,000)Transfer- fuel - - (1,399)

Surplus (deficit) at end of year (18,700) (5,771) 12,451

Sewage Treatment

In December 2003 the Nation completed construction of a sewage treatment plant. The Village of Alert Baypaid for one-third of the construction costs and the Nation paid for two-thirds. The Village of Alert Baycontributes towards the costs of running the plant, which is operated by two employees. Operating costs areshown on this schedule. The Nation agreed to place any surplus funds, up to a maximum of $50,000, into anoperation reserve.




Public WorksSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development CanadaWastewater Systems (8565) 156,040 156,040 154,347Municipal Agreements (8769) 121,146 121,281 113,780Water Systems (8566) 38,020 38,021 37,528Community Buildings (8770) 36,135 36,135 35,765Roads and Bridges (8767) 33,025 33,024 32,420Training - Fire Protection (8773) 12,360 12,360 12,360Electrical Systems (8768) 5,000 5,000 5,000Safe Water Operations (8578) 31,200 31,200 31,200

Garbage fees 21,282 20,043 21,208Water and sewer fees 19,920 15,460 15,507Other Revenue 5,800 12,998 4,931Bin rental fees 2,400 2,400 2,400Equipment user fees 2,900 1,447 2,336BC Hydro - 3,200 -

485,228 488,609 468,782

Expenditures Building projects 12,000 18,988 2,374Equipment - 14,928 131,431Fire protection and dog control 22,300 27,708 25,352Fuel 10,000 14,790 24,383Garbage 95,082 78,488 84,024Insurance 12,000 11,398 9,832Materials & Supplies 14,000 10,517 24,978Miscellaneous 2,000 1,963 3,033Office services 18,310 18,310 5,596Public Works incentive - 4,133 9,050Recycling services 29,160 27,450 29,160Rent 2,800 2,800 2,640Road maintenance 12,000 6,984 4,884Telephone 2,200 1,926 1,848Travel 4,000 1,943 3,825Utilities 29,000 31,346 31,916Wages and benefits 86,504 66,624 66,299Wages and benefits - Operator Enhancement 31,200 31,200 31,200

382,556 371,496 491,825

Excess (deficiency) of revenue over expenditures 102,672 117,113 (23,043)


TransfersTransfers (130,512) (103,072) (93,654)Transfer from Namgis Buildings 1,000 1,000 1,000Transfer from Solid Waste 99,426 99,426 92,028Transfer to Capital Reserve (900) (22,300) (22,300)Transfer to Sewage Treatment Plant (111,746) (111,746) (111,631)Transfer to Namgis Buildings (13,450) (13,450) (14,464)

Surplus at end of year (53,510) 130,449 163,478

Public Works

The pubic works crew maintains the on-reserve infrastructure such as roads, water and sewer services. Fire protection, dog control,garbage collection and disposal services are contracted out to the Village of Alert Bay.




'Namgis HouseSchedule of Operations and Accumulated Surplus


$ $ $Revenue - - -

Expenditures - - -


Deficit at beginning of year (331,398) (331,398) (719,039)

Transfers

Transfer from Nation Administration 331,398 331,398 -Transfer from Tobacco Outlet - - 387,641





Net Loft & BreakwaterSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Moorage 7,627 - 3,766

Expenditures

Breakwater lease 7,088 2,721 3,310Building projects - 299 688Insurance 1,500 1,220 1,220Net lodt expenses 5,000 112 -Office services 828 - 828Utilities 6,500 3,922 4,719Wharfinger costs 500 490 458

21,416 8,764 11,223




Net Loft & Breakwater

The Net Loft offers Nation members storage space and a work area for mending their fishing gear. TheBreakwater offers moorage to local and transient boaters for a fee. The Public Works Administrator overseesthe maintenance of the wharf and the billings for the use of the Net Loft and Breakwater.




Economic DevelopmentSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development CanadaEconomic Community Development (8110) 117,450 117,450 108,042Planning and Risk 35,000 - -

Administration chargebacks to government businessenterprises 42,000 49,008 71,072

Miscellaneous Revenue - 375 9,000North Vancouver Island Aboriginal Training Society - - 27,300

194,450 166,833 215,414

Expenditures

Advertising 1,200 1,200 1,200Closed containment project - 7 126,236Consultant fees 35,000 82,502 37,209Contractors - 18,430 1,100Equipment - - 1,871Materials & Supplies 2,500 38 800Office services 11,300 11,300 11,300Program Costs 36,300 234 1,283Rent 11,745 12,145 4,176Telephone 3,132 2,052 2,388Training - - 27,300Travel 2,000 - 1,697Wages and benefits 210,693 140,187 160,462

313,870 268,095 377,022



Transfers

Transfer from Forest & Range Agreement 120,000 120,000 115,000Transfer to Archaelogical Survey - (12,490) -


Economic Development

The Economic Development program hired an Economic Development Officer in 2014. The Assistant 'NamgisAdministrator, who also serves as the Personnel Manager, is paid out of this program.




Tobacco OutletSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Sales 219,300 211,363 171,017

Expenditures

Office services 21,930 21,930 14,073Purchases and freight 172,400 162,881 134,022

194,330 184,811 148,095



Transfers

Transfer to Namgis House - - (387,641)


Tobacco Outlet

The tobacco sales outlet is located at the 'Namgis Gas Station. Tobacco products are sold to those customerswith status cards. Revenues generated from tobacco sales remain in the Administration pool.




Nimpkish FisheriesSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Nimpkish Fisheries Service - 1,099,550 343,769

Expenditures

Payments to fishermen - 1,097,848 342,332

Excess of revenue over expenditures - 1,702 1,437



Nimpkish Fisheries

The Nation provides accounting services for fish boat skippers, for a fee. The fees are recorded in 'NamgisAdministration. The total value of the fish bought and sold by Nimpkish Fisheries is recorded in this schedule.




Emergency Repairs - Lift StationSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development CanadaSpecial Services (8771) - - 74,132

Expenditures

Building projects - - 8,487Equipment - - 69,178Materials & Supplies - - 113

- - 77,778

Deficiency of revenue over expenditures - - (3,646)

Deficit at beginning of year - (3,646) -

Transfers

Transfer from Public Works - 3,646 -


Emergency Repairs - Lift Station

The "Urgent" Operations and Maintenance Funding requested from the Namgis First Nation for repairs andupgrades to the internal components of the sewage lift station. Components such as the pumps, cables,guiderails and piping are nearing the end of their service life.




Reconciliation CanadaSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development Canada - 133,245 -

Expenditures

Office services - 13,255 -Wages and benefits - 119,990 -

- 133,245 -


Surplus at beginning of year - - -

Surplus at end of year - - -




St. Michael's PreventionSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development Canada - 60,000 -Other Grants - 25,000 -Donation and raffles - 23,357 -

- 108,357 -

Expenditures

Contractors - 100,887 -Materials & Supplies - 944 -Telephone - 50 -Travel - 9,902 -

- 111,783 -

Deficiency of revenue over expenditures - (3,426) -


Deficit at end of year - (3,426) -




Archaelogical SurveySchedule of Operations and Accumulated Surplus


$ $ $Revenue

Miscellaneous Revenue - 37,460 -

Expenditures

Professional fees - 30,372 -

Excess of revenue over expenditures - 7,088 -


Transfers

Transfer from Economic Development - 12,490 -Transfer to CMT Survey Crew - (19,578) -





Risk Management GovernanceSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development Canada - 35,000 -

Expenditures

Professional fees - 28,893 -Travel - 638 -

- 29,531 -



Surplus at end of year - 5,469 -




Business ResourcesSchedule of Operations and Accumulated Surplus


$ $ $Revenue - - -

Expenditures - - -



Transfers

Transfer from 'Namgis Excavating LP - 21,100 -Transfer from Atli Resources LP - 100,000 -





Dental ClinicSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Billing revenue 623,878 577,946 525,238Health Canada 55,000 55,000 55,000

678,878 632,946 580,238

Expenditures

Advertising 1,100 626 674Bad debts 1,178 439 4,831Contractors 198,900 198,497 228,830Equipment Rental 6,010 1,300 -General maintenance & operation 6,800 7,140 6,307Interest and bank charges 2,200 1,722 1,804Laboratory costs 48,000 50,537 57,362Materials & Supplies 49,600 55,905 47,740Office services 65,750 65,750 65,750Rent 13,200 10,342 23,600Telephone 5,500 6,714 5,208Travel 7,160 5,488 6,471Utilities 5,000 662 496Wages and benefits 334,186 338,940 282,744

744,584 744,062 731,817



Transfers

Transfer to Capital Reserve (11,000) (11,000) (11,000)


Dental Clinic

The Dental Clinic opened February 2002. Five on rotation dentists, one full time certified dental assistant and adental hygienist provide a full range of dental services to residents of Alert Bay and other North Islandcommunities.




Health Centre O&MSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Health Canada 117,000 117,000 110,000Rental Income 40,000 43,800 41,500

157,000 160,800 151,500

Expenditures

General maintenance & operation 55,200 45,904 23,917Fuel 12,000 14,880 19,226Insurance 6,000 5,253 5,253Materials & Supplies 5,000 3,242 2,674Office services 11,500 11,500 15,000Telephone 1,500 788 654Utilities 15,000 13,756 12,420Wages and benefits 38,803 39,411 42,842

145,003 134,734 121,986



Transfers

Transfer to Capital Reserve (10,000) (10,000) (10,000)Transfer from Treatment Centre - - 2,403


Health Centre O&M

This schedule shows all the costs directly related to the heating, upkeep and maintenance of the health andelders' centres.




Substance Abuse TreatmentSchedule of Operations and Accumulated Surplus

For the year ended March 31 2015 2015 2014

Budget Actual Actual

$ $ $Revenue

Health Canada 987,484 1,041,433 987,484

Sundry - 24 500

987,484 1,041,457 987,984

Expenditures

Accreditation expenses 23,000 7,521 -

Audit 5,000 5,000 2,750

Building projects 23,000 13,916 16,901

Contractors 8,000 3,656 15,224

Equipment 12,000 - 2,207

Insurance 3,000 2,834 2,819

Materials & Supplies 30,000 37,227 31,414

Mental Health costs 42,857 44,144 43,107

Office services 85,812 85,812 85,812

Professional fees 22,000 16,632 15,925

Recovered by Health Canada - - 1,248

Recruitment 3,000 691 3,522

Rent 34,000 33,600 35,500

Supplies 87,000 99,318 82,719

Telephone 7,000 6,227 6,528

Travel 30,000 11,912 17,154

Utilities 17,000 11,875 11,421

Vehicle 3,000 1,561 1,869

Wages and benefits 452,183 441,738 426,432

887,852 823,664 802,552



Transfers


Transfer to Health Administration (15,000) (15,000) (35,951)


Substance Abuse Treatment

The Treatment Centre offers residential treatment programs for alcohol and drug abuse to people aged 18 and older. This15-bed facility is available to people living throughout British Columbia and western Canada.




Physician ServicesSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Health Canada 348,000 348,000 348,000Medical Services Plan and sundry revenue 310,000 285,910 284,423Rental Income 3,000 600 2,300

661,000 634,510 634,723

Expenditures

Contractors 410,290 359,534 364,125Duplex Rent 17,800 10,700 7,200Equipment 5,000 1,949 1,118Materials & Supplies 15,000 15,650 13,604Office services 66,090 66,090 66,090Professional fees 25,000 31,958 22,798Program Costs 3,800 1,867 -Recruitment 1,500 11,216 3,969Supplies 5,670 4,881 4,684Telephone 10,000 10,534 10,783Travel and training 5,000 1,440 4,794Wages and benefits 164,761 147,748 158,954

729,911 663,567 658,119




Physician Services

'Namgis employs two physicians, who provide medical services to residents of Alert Bay and Sointula.




Mental HealthSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Health Canada 171,920 171,920 200,000Sundry - 8,900 -Other Grants - 1,000 -

171,920 181,820 200,000

Expenditures

Contractors - 25 1,000Materials & Supplies 5,500 5,212 18,584Meeting costs 31,500 42,986 38,823Office services 21,477 21,477 24,285Recruitment - 5,581 2,125Telephone 3,500 3,286 3,963Travel 12,500 14,340 9,307Wages and benefits 139,950 130,715 135,890

214,427 223,622 233,977



Transfers

Transfer from Treatment Centre 42,857 44,143 42,857Transfer to Child & Family Services (2,000) (2,000) -


Mental Health

The Mental Health Department provides individual, couple, family and group counselling for members of theAlert Bay community. These services are offered at the Health Centre and in the local schools. TheDepartment also provides Outreach Services to individual members of the community.




Health AdministrationSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Health Canada 536,743 608,307 576,765Kwakiutl District Council 64,938 64,938 64,938Low Carb Study - 2,000 -Province of B.C. - 1,500 23,000Sundry 3,200 - 460

604,881 676,745 665,163

Expenditures

Accreditation expenses 43,902 26,225 23,867Contractors 5,000 1,000 29,415Equipment 2,500 - -Materials & Supplies 40,000 61,509 52,028Meeting costs 12,000 15,575 9,759Office services 65,988 65,988 58,948Operating costs - - 5,715Teacherage and duplex costs 14,500 12,250 13,583Telephone 4,000 3,845 3,551Travel 17,000 17,475 14,470Wages and benefits 161,048 185,671 133,720

365,938 389,538 345,056



Transfers

Transfer from Treatment Centre 15,000 15,000 15,000

Surplus at end of year 253,943 2,950,171 2,647,964

Health Administration

The Health Administrator oversees the operations for the 'Namgis Health Centre, under the direction of theHealth Board. Council appoints the members of the Health Board.




Community HealthSchedule of Operations and Accumulated Surplus



$ $ $Revenue

Health CanadaCommunity Health Transfer - 247,070 206,119

Diabetic Initiative - 32,728 31,000

Drinking Water Testing - 14,084 13,340

Aids/HIV Education - 2,951 2,951

Province of B.C. - 18,548 18,548

Produce Availability Grants - - 8,000

Sundry - 300 1,011

- 315,681 280,969

Expenditures

Contractors - 50 500

Diabetes care - 9,562 12,282

Drinking water testing expense - - 331

Materials & Supplies - 6,828 10,554

Meeting costs - 1,059 -

Office expenses - - 94

Office services - 31,290 29,850

Other expense - 4,024 6,465

Program Costs - - 5,056

Telephone - 6,254 6,002

Travel - 6,759 6,836

Vehicle - 142 120

Wages and benefits - 182,190 209,255

Wages and benefits - HIV Prevention - 2,951 16,914

Wages and benefits - Water Testing - 13,340 10,359

- 264,449 314,618

Excess (deficiency) of revenue over expenditures - 51,232 (33,649)


Transfers

Transfer from Treatment Centre - - 18,548


Community Health

The Community Health Nurse provides a range of services, which include immunization, well baby clinics, well women'sclinics, dietary clinics for the promotion of good health of all age groups. The Community Health Nurse also coordinatesvarious community health programs in the school and in the community.




Health Care FundraisingSchedule of Operations and Accumulated Surplus


$ $ $Revenue - - -

Expenditures - - -


Surplus at beginning of year - 905 905

Surplus at end of year - 905 905

Health Care Fundraising

All funds raised by staff and others to pay for health related activities are recorded in this program. Allexpenditures of those funds are also recorded in the program.




Patient TravelSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Health Canada 282,167 294,601 282,167Health Canada recovery - (81,107) (93,952)

282,167 213,494 188,215

Expenditures

Equipment 2,200 - -Materials & Supplies 800 2,355 84Patient Travel 198,900 227,358 213,265Telephone 2,500 2,510 2,259Travel 2,450 1,869 330Wages and benefits 62,398 43,176 49,849

269,248 277,268 265,787

Deficiency of revenue over expenditures 12,919 (63,774) (77,572)


Transfers

Transfer from Training & Employ. Supp. Init 11,827 11,827 -


Patient Travel

The Patient Travel program provides financial assistance to help First Nation members to access certain typesof medical services not available locally. Patient Travel Assistance is provided only to access either InsuredHealth Services, which are covered through the BC Medical Plan, or benefits provided by the First Nation andInuit Health Branch's (FNIHB) Non-Insured Health Benefits (NIHB) program. The "Patient Travel AssistancePolicy" provides a description of what is offered through this program.




Cultural Health SupportSchedule of Operations and Accumulated Surplus


$ $ $Revenue

First Nation Health Authority - 20,000 25,000Sundry - - 1,283

- 20,000 26,283

Expenditures

Honoraria - 1,400 19,380Materials & Supplies - 972 3,756Meeting costs - 500 2,100Office services - - 1,000

- 2,872 26,236

Excess of revenue over expenditures - 17,128 47

Surplus at beginning of year - 47 -


Cultural Health Support

Funding was received to help implement 3 events: 1) Honouring the seasons in Ancestral Territories; 2)Revitalize Kwak'wala Language; 3) Enhancing Food Security Through Traditional Harvesting. Integration ofcultural traditions is a critical dimension of health promotion programming.




First Nation In-Home CareSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Health Canada 238,040 238,040 -Province of B.C. 22,400 23,397 -

260,440 261,437 -

Expenditures

Aboriginal liason worker 22,400 - -Capital purchases 2,000 - -Materials & Supplies 3,500 232 -Office services 26,044 26,044 -Program Costs 3,000 403 -Rent 3,000 3,000 -Telephone 1,500 - -Travel 5,000 2,367 -Wages and benefits 150,891 105,155 -

217,335 137,201 -

Excess of revenue over expenditures 43,105 124,236 -






Recreation Centre Operations and MaintenanceSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Health Canada 57,000 57,000 57,000Province of B.C. 5,000 7,325 7,157Rental Income 5,000 6,270 5,510BC Hydro 4,000 4,000 4,000Other Revenue 6,000 3,658 15,794Sundry - - 750

77,000 78,253 90,211

Expenditures

Equipment 5,000 3,075 2,293Fuel 20,000 8,964 22,865Insurance 7,500 5,714 5,714Materials & Supplies 8,500 2,950 10,608Supplies 5,000 4,843 7,577Telephone 600 659 690Travel 1,000 6,007 613Utilities 10,000 11,596 12,453Wages and benefits 90,460 94,138 99,892

148,060 137,946 162,705



Transfers

Transfer to Capital Reserve (7,500) (7,500) (7,500)Transfer from Public Works 14,408 - 13,225Transfer from National Child Benefit 29,000 - 29,000


Recreation Centre Operations and Maintenance

The costs of operating the Lawrence Ambers Memorial Recreation Centre are recorded in this schedule.




Child and Family ServicesSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Province of B.C. 141,889 141,889 141,888New Relationship Trust 2,500 4,639 2,000Sundry - - 2,859

144,389 146,528 146,747

Expenditures

Building projects - 173 176,522Contractors - 900 -Materials & Supplies 1,600 2,420 2,322Office services 14,788 14,788 14,743Program Costs 2,200 498 3,571Rent 12,000 12,000 12,000Telephone 500 1,271 770Training 2,200 5,317 738Travel 1,000 1,919 4,126Wages and benefits 104,907 97,672 98,431

139,195 136,958 313,223



Transfers

Transfer from National Child Benefit 2,000 - 5,550Transfer from Mental Health - 2,000 -Transfer to Kwakwalatsi Operations (4,200) (4,200) (11,000)


Child and Family Services

The 'Namgis First Nation Child and Family Services program. Provides family support and child protectionservices to the community.




Kwakwalatsi OperationsSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Rental Income 52,800 42,000 60,000

Expenditures

Building projects 4,000 659 1,359Office services 15,600 15,600 15,700Materials & Supplies 2,000 6,287 7,628Telephone 2,000 1,456 1,442Training - - 1,163Travel 1,000 - 285Utilities 2,500 4,341 3,504Vehicle - insurance - - 268Wages and benefits 88,620 91,246 48,064

115,720 119,589 79,413



TransfersTransfers 21,000 17,000 15,000Transfer from Delegated Child Welfare 38,000 38,000 38,000Transfer from Child & Family Services 4,200 4,200 11,000Transfer from Aboriginal Infant Dev Prg - 2,000 11,000Transfer from North Island Early Intervention - 2,000 1,500Transfer from Amilias - - 16,000


Kwakwalatsi Operations

This program contains the costs of maintaining and operating the K'wak'walat'si office building. TheK'wak'walat'si Administrative Assistant and the janitor are paid out of this program.




Delegated Child WelfareSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development Canada 315,433 315,433 298,073

Expenditures

AANDC Recovery - 9,549 -Contractors 4,000 4,534 6,521Equipment - 776 2,014Insurance, licenses and dues 2,500 2,062 2,062Materials & Supplies 6,000 8,543 20,559Meeting costs 5,000 137 7,893Office services 31,543 31,543 30,386Program Costs - - 4,019Rent 6,000 6,000 21,000Telephone 6,000 12,206 7,529Travel 10,000 2,905 7,096Utilities 500 200 192Wages and benefits 199,894 209,422 146,817

271,437 287,877 256,088



Transfers

Transfer to Capital Reserve (5,000) (5,000) (5,000)Transfer to Kwakwalatsi Operations (38,000) (38,000) (38,000)


Delegated Child Welfare

On January 28, 2005 The Nation signed a Delegation Enabling Agreement with the Province of BritishColumbia and Canada. The Agreement enabled the Nation to care for and protect its children and families byproviding services under the Child, Family & Community Services Act to those living on its reserves.




Aboriginal Infant DevelopmentSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Province of B.C. 223,075 223,075 238,598

Expenditures

Materials & Supplies 3,000 1,759 4,077Office services 22,307 22,307 22,307Rent 11,400 11,400 17,875Telephone 1,000 1,925 3,068Training 1,000 3,496 307Travel 2,000 6,654 10,647Wages and benefits 177,750 162,748 162,051

218,457 210,289 220,332



Transfers

Transfer to Kwakwalatsi Operations (2,000) (2,000) (11,000)


Aboriginal Infant Development

'Namgis receives provincial funding to provide Infant Development services to aboriginals on NorthernVancouver Island. A satellite office has been opened in Port Hardy.




AmlilasSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Health Canada 182,700 182,700 182,700North Vancouver Island Aboriginal Training Society 70,468 74,160 70,468Province of B.C. 14,000 16,505 16,132North Island Crisis & Counselling Centre Society 5,720 7,103 5,694Rental Income 6,000 6,000 12,000Other - 5,255 2,062

278,888 291,723 289,056

Expenditures

Equipment - 1,541 1,419General maintenance & operation 2,000 1,260 1,960Insurance 6,260 6,849 6,735Materials & Supplies 3,500 12,716 4,507Office services 29,288 29,288 24,000Program Costs 26,500 26,675 35,160Rent 12,000 12,000 12,000Telephone 2,400 2,597 2,570Travel 1,000 1,082 1,708Utilities 4,000 5,645 4,819Wages and benefits 209,695 182,914 223,893

296,643 282,567 318,771



Transfers

Transfer from AECD Language & Culture - 1,862 -Transfer to Capital Reserve (5,000) (5,000) (5,000)Transfer Kwakwalatsi Operations 19,825 - (16,000)Transfer from National Child Benefit - - 14,000


Amlilas

All infant development programs are run out of the Amlilas building. The Head Start Program operates 4mornings a week and is for children 1 to 4 yrs old or until eligible to attend the Kindergarten Program at theT'lisalagi'lakw School. Parents learn parenting skills and about nutrition, culture and active play. The Amlilasplaygroup is a licensed afternoon daycare for children three to five years old.




Victim ServicesSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development CanadaFamily Violence Prevention (2420) 13,636 13,636 13,636

Province of B.C. 40,560 43,960 40,560Legal Services Society 33,333 33,333 -Sundry - 250 -Other 3,400 - -

90,929 91,179 54,196

Expenditures

Community projects 2,000 1,993 2,790Materials & Supplies 1,000 1,750 1,566Office services 9,092 9,092 6,971Rent 12,000 10,800 6,000Telephone 1,000 1,289 693Travel 4,000 2,588 2,897Wages and benefits 54,682 56,959 44,050

83,774 84,471 64,967



Transfers

Transfer from National Child Benefit - - 15,675Transfer to Kwakwalatsi Operations (7,000) (7,000) (5,000)


Victim Services

The Victim Services Worker provides support to victims of assault and other crimes. She provides informationon the court and judicial systems and acts as a liaison in dealing with the RCMP, Crown Counsel, VictimServices Criminal Injury and, where necessary, the Legal Aid Society. The Victim Services Worker alsoprovides referrals to various community services.




Social Assistance Service DeliverySchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development CanadaSocial Assistance Service Delivery (2330) 87,048 87,048 87,048

Expenditures

Contractors 1,000 - 595Equipment - 975 -General maintenance & operation - - 305Materials & Supplies 2,000 16,288 2,573Office services 9,504 9,504 10,404Rent 6,000 6,000 9,000Telephone 500 1,663 2,954Travel 4,000 1,816 3,710Wages and benefits 76,780 66,627 72,763

99,784 102,873 102,304



Transfers

Transfer from National Child Benefit 19,000 - 14,000Transfer to Kwakwalatsi Operations (4,000) (4,000) (4,000)

Surplus at end of year before other items 2,264 81,038 100,863

Capital Purchases (1,000) - -


Social Assistance Service Delivery

Two Social Development (S.A.) Clerks, who administer the Social Assistance program, are paid out of thisprogram.




Social DevelopmentSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development CanadaBasic Needs (2305) 728,437 728,437 723,762Guardian Financial Assistance (2307) 64,769 64,769 66,496Special Needs (2320) 51,768 51,768 52,184

844,974 844,974 842,442

Expenditures

AANDC Recovery - 82,292 23,935Basic Needs 728,437 668,204 690,865Guardian Financial Assistance 64,769 50,892 61,834Special Needs 51,768 34,781 48,457

844,974 836,169 825,091


Surplus (deficit) at beginning of year - 13,037 (4,314)





Community Development FundraisingSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Fundraising - 14,070 13,402

Expenditures

Program Costs - 23,442 21,903



Transfers

Transfer from Nation Administration - 9,311 -


Community Development Fundraising

This schedule shows all of the fundraising activities carried out by staff and others on behalf of the CommunityDevelopment department.




AECD Language and CultureSchedule of Operations and Accumulated Surplus


$ $ $Revenue - - -

Expenditures

Materials & Supplies - - 668Wages and benefits - - 15,886

- - 16,554



Transfers

Transfer from National Child Benefit - - 13,428Transfer to Amlilas - (1,862) -

Surplus at end of year - - 1,862

AECD Language and Culture

Grant funds received to support cultural initiatives under the 'Namgis Child and Families portfolio.




National Child BenefitSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development Canada 130,868 130,868 136,589

Expenditures

Community events 8,000 6,352 14,523Food nutritional programs 27,000 28,807 28,070Materials & Supplies 3,000 - -Meeting costs 2,000 - -Recovery of prior year funding AANDC - 3,728 18,205Telephone 1,000 1,000 -Travel 2,000 - -Wages and benefits 18,986 60,405 -

61,986 100,292 60,798



Transfers

Transfer to Kwakwalatsi Operations (6,000) (6,000) (6,000)Transfer to Amlilas (14,000) - (14,000)Transfer to Victim Services - - (15,675)Transfer to S/A Service Delivery (19,000) - (14,000)Transfer to Public Works - - (9,050)Transfer to Rec Centre O&M (29,000) - (29,000)Transfer to AECD Language and Culture - - (13,428)Transfer to Child & Family Services - - (5,550)

Surplus (deficit) at end of year 882 17,117 (7,459)




North Island Early InterventionSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Province of B.C. 192,145 192,145 164,109

Expenditures

Contractors 27,000 25,344 52,201Equipment - - 1,544Insurance, licenses and dues - 277 153Materials & Supplies 3,000 3,473 16,383Office services 19,214 19,214 1,200Professional fees - 16,930 -Program Costs - - 801Rent 5,400 5,400 3,375Telephone 1,500 4,254 2,394Travel 4,000 7,643 11,062Wages and benefits 140,755 104,677 19,103

200,869 187,212 108,216


Surplus at beginning of year - 54,393 -

Transfers

Transfer to Kwakwalatsi Operations (3,000) (2,000) (1,500)


North Island Early Intervention

The primary goal of the Early Intervention Therapy Program is to optimize the growth and development ofchildren from birth to school entry who have, or are at risk for a developmental delay and/or disability. Thisprogram provides community-based services and supports children, families, and community in the Mt.Waddington Regional District.




Home & Community CareSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development CanadaAdult In Home Care (2395) 136,991 136,991 138,286Adult In Home Care - Service Delivery (2399) 23,397 24,175 24,403

Sundry - 14,020 300Health Canada - - 238,040Province of B.C. - - 23,113

160,388 175,186 424,142

Expenditures

Contractors - - 25Equipment 3,500 1,119 (220)Materials & Supplies 3,500 16,229 10,410Office services 16,270 16,270 42,313Other expense - 13,937 75,143Program Costs 500 5,302 -Rent 6,000 6,000 6,000Telephone 3,500 5,273 4,450Travel 3,000 5,020 6,776Vehicle 8,000 6,535 3,987Wages and benefits 141,262 162,241 292,535

185,532 237,926 441,419




Home & Community Care

The Home Care Program's registered nurses, home support aides and homemakers provide services such ashome making, personal care and respite care to the elderly and infirm.

The Elders' Centre is part of the Home Care Program and is staffed with Community Health Representativeswho provide foot care, personal bathing, transportation for outings and assistance with specialists' visits andother programs.




CMT Survey CrewSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Province of B.C. - 30,000 -Western Forest Products 52,000 28,900 51,590AIA Assessments 35,000 19,775 58,945Other 14,500 5,753 14,100

101,500 84,428 124,635

Expenditures

Consultant fees - 1,770 26,818Contractors 32,000 29,700 11,761Gas and Oil - Fuel - 3,183 561Materials & Supplies 2,500 1,794 1,705Office services 4,700 4,700 4,700Repairs and maintenance 5,000 3,247 4,233Travel 7,140 3,050 1,792Wages and benefits 54,000 34,163 59,252

105,340 81,607 110,822



Transfers

Transfer from Archaelogical Survey - 19,578 -Transfer to Capital Reserve (5,375) (5,375) (5,375)

Surplus at end of year (9,215) 17,964 940

CMT Survey Crew

The forestry crew surveys proposed cut blocks for culturally modified trees and other archaeological evidenceprior to logging taking place. The nation is paid by the logging companies for the surveys.




Yukusam Heritage SocietySchedule of Operations and Accumulated Surplus


$ $ $Revenue

Lease fees 10,000 11,335 7,000

Expenditures

Building projects 2,500 380 329Head lease fee to Province of B.C 1,000 2,000 -Insurance 5,500 1,984 7,916Office services 1,000 1,000 1,000Wages and benefits - 171 282

10,000 5,535 9,527




Yukusam Heritage Society

In 2004 the Mamalilikulla-Qwa-Qwa Sot Em, 'Namgis and Tlowitsis nations set up the Yukusam HeritageSociety. The Society was created to manage Hanson Island, which in 2003 was designated a Protected Areaby the provincial government. The three nations each have two directors who guide the Society's activities. The 'Namgis provide accounting services to the Society.




Campsite ManagementSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Province of B.C. 4,500 4,500 4,500

Expenditures

Boat expenses 500 1,048 803Materials & Supplies 300 765 183Office services 400 400 400Wages and benefits 1,000 243 -

2,200 2,456 1,386




Campsite Management

In the summer of 2003 the Nation took over the management of campsites at Kaikash Creek and Blinkhorn, inJohnstone Strait. The campsites were formerly managed by the Ministry of Forests.




FisheriesSchedule of Operations and Accumulated Surplus



$ $ $Revenue

Fisheries and Oceans Canada 179,757 185,410 186,994

Chargebacks - 14,675 -

Sundry and other 1,862 4,357 8,500

Licence lease 165,000 38,000 229,410

Mussel sampling fees - - 14,045

346,619 242,442 438,949

Expenditures

Boat fuel and other related costs 12,500 8,504 33,476

Contractors 400 130 3,799

Contribution to license purchase fund 135,557 - 174,496

Equipment - 5,726 -

Food fish expense 45,000 38,702 6,568


Office services 17,266 17,266 17,266

Rent 6,200 6,200 6,200

Telephone 3,540 3,309 3,445

Travel 7,800 6,380 8,342

Truck expenses and fuel 4,000 5,818 5,090

Vehicle - insurance 3,150 3,173 3,071


398,549 277,789 425,424



Transfers


Transfer to Capacity Initiative - (5,000) -

Transfer from Natural Resources - 1,862 -


Fisheries

The Aquatics Resources Coordinator, his assistant and two part-time fisheries guardians are the staff under this program.They monitor fisheries activities, participate in watershed restoration projects, assess referrals, and do various types ofmarine sampling.




Forest and Range AgreementSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Province of B.C. 436,039 436,040 521,832

Expenditures

Wages and benefits 417,832 - -


Surplus at beginning of year - 1,469,391 778,259

TransfersTransfers (61,500) - -Transfer to Gwa'ni Hatchery (97,500) (95,000) (68,700)Transfer to Natural Resources (196,800) (196,800) (122,000)Transfer to Forestry Activities (85,000) (85,000) (265,000)Transfer to Training & Employ.Supp.Init (45,500) (45,500) -Transfer to Economic Development (165,000) (120,000) (115,000)Transfer to/from Administration (35,000) - 800,000Transfer - IT Upgrades - - (60,000)

Surplus at end of year (668,093) 1,363,131 1,469,391




ForestrySchedule of Operations and Accumulated Surplus


$ $ $Revenue

Miscellaneous Revenue - 5,970 6,981

Expenditures

Building projects - 1,500 179,211Contractors 2,500 2,317 -Equipment - - 3,644Materials & Supplies 500 623 2,688Office services 2,500 2,500 2,500Property Taxes 1,660 4,427 1,935Travel 1,500 3,185 1,405Truck fuel - - 4,352Vehicle - 167 148Wages and benefits 74,971 75,382 74,528Xwalkw land expenses 3,000 2,937 192

86,631 93,038 270,603



Transfers

Transfer from Forest & Range Agreement 85,000 85,000 265,000Transfer to Capital Reserve - (5,000) (5,000)


Forestry

The Nation has a Registered Professional Forester on staff who works as a member of the Natural Resourcesteam. They review all development applications from logging companies and other proponents whoseactivities will impact the Traditional Territory. They help to develop forestry policies and oversee much of thefieldwork done in the Territory.




Natural ResourcesSchedule of Operations and Accumulated Surplus



$ $ $Revenue

Treaty Chargebacks 50,000 22,020 28,500

Western Canada Marine Response 22,000 21,878 25,802

Fisheries & Oceans 19,700 16,642 19,000

Administration recoveries - 2,292 24,500

Sundry 500 - 34,991

Other Grants - - 25,977

Eco Trust - - 15,341

92,200 62,832 174,111

Expenditures

Boat expenses 3,000 2,907 4,893

Building projects 40,000 48,687 -

Consultant fees 34,800 44,592 73,224

Contractors 30,000 27,987 4,424

Equipment - 24,452 -

Fuel - 1,583 -

Insurance 2,100 2,070 1,608


Meeting costs - - 3,000

Office services 4,500 4,500 4,500

Travel 2,250 4,458 2,074

Vehicle 5,000 5,732 6,769


271,850 322,822 255,699



Transfers

Transfer from Forest & Range Agreement 196,800 196,800 122,000

Transfer from Capacity Initiative - 5,860 -


Transfer to Fisheries - (1,862) -


Natural Resources

Natural resources staff work on issues relating to the island and waters within the Nation's traditional territory. Their worksupports treaty negotiations and is also focused on creating economic opportunities from the resources in our territory. Their work consists of land use planning, mapping, on the ground field work and business planning.




Gwa'ni HatcherySchedule of Operations and Accumulated Surplus



$ $ $Revenue

Fisheries and Oceans Canada 321,934 321,934 321,934

Pacific Salmon Commission 10,000 10,000 28,700

Sundry - 367 1,541

331,934 332,301 352,175

Expenditures

Boat fuel and other related costs 10,000 9,982 4,365

Building projects 10,000 9,716 9,172

Capital purchases - 25,840 7,228

Contractors 13,000 2,945 1,981

Dry suit rental 2,000 923 800

Equipment - 2,044 -

Fish food 10,000 6,066 4,684

Insurance - 111 -

Insurance, licenses and dues 17,500 19,812 15,426

Lake Fertilization 45,000 41,885 44,629


Office services 50,749 23,822 23,822

Smolt project expense 14,000 - -

Telephone 3,000 2,860 2,940

Travel 9,780 8,874 12,734

Utilities 36,000 33,214 38,365

Vehicle 11,400 11,885 11,424


440,861 400,259 424,675



Transfers

Transfer from Forest & Range Agreement 97,500 95,000 68,700



Gwa'ni Hatchery

The hatchery is located just upstream of the highway bridge, on the east bank of the Nimpkish River. Staff rear Chum,Sockeye, Coho and Chinook salmon. The hatchery was built in 1992 and includes a laboratory, 12 concrete ponds and abuilding covering 24 cap troughs. An aeration tower, outflow piping , incubators, intermediate rearing ponds, four largewell pumps, a backup generator and a river intake make up the rest of the facility. Hatchery staff work with the NimpkishResource Management Board on joint projects.




Treaty Related MeasuresSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development CanadaBC Claims TRM (1407) 50,000 50,000 109,110

Expenditures

AANDC recovery - 1,592 -Consultant fees 37,500 - 23,560Contractors - 48,748 65,915Materials & Supplies - - 83Meeting costs 10,500 - 15,746Office services 2,000 2,000 -Travel - - 19,679

50,000 52,340 124,983




Treaty Related Measures

Both the provincial and federal governments provided funding to allow the Nation to conduct natural resourceinventory and economic development feasibility studies in the fields of forestry, mining, tourism, energy,agriculture, commercial/retail development and government structure development. Project deliverablesincluded a conference on mining, detailed air photos of selected portions of 'Namgis territory and feasibilityreports prepared by Ecotrust Canada.




Provincial ParksSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Province of B.C. 11,682 11,883 11,983Firewood sales and campsite fees - 3,341 2,951Rental Income - 500 500Other 3,000 - -

14,682 15,724 15,434

Expenditures

Contractors 13,323 12,468 11,280Insurance, licenses and dues 1,618 1,901 1,888Materials & Supplies 1,000 1,627 469Miscellaneous - - 794Office services 900 900 900Travel 2,000 1,653 1,913Wages and benefits - 403 808

18,841 18,952 18,052




Provincial Parks

In 2006 the Nation signed a Park Management Agreement with BC Parks. The Agreement specifies that BCand the Nation will jointly plan and manage five Provincial Parks located in 'Namgis territory. The Nation nowmanages Schoen Lake Provincial Park Campground, which involves the stationing of a full-time campgroundfacility operator at Schoen Lake for three months of the year.




Training and Employment Support InitiativesSchedule of Operations and Accumulated Surplus



$ $ $Revenue

Administration recoveries 67,032 67,032 68,442

North Vancouver Island Aboriginal Training Society 31,570 60,400 31,570

Western Forest Products - 56,243 34,044

Rental Income 16,000 23,300 16,680

Chargebacks 20,000 23,000 12,000

Contribution from Atli Resources Limited Partnersh 8,400 8,400 -

First Nation Education Steering Committee 7,816 8,243 7,816

Other Federal Grants 1,500 1,500 1,500

Sundry - - 8,500

152,318 248,118 180,552

Expenditures

Building projects 2,000 - 800

Contractors - - 200

Equipment 2,000 - -

Insurance 300 262 254


Meeting costs - - 80

Miscellaneous - - 100

Office services 11,000 11,000 11,000

Program Costs 10,500 14,774 10,492

Rent 2,000 - 1,250

Telephone 2,500 2,338 2,698

Travel 4,000 3,771 6,560

Utilities 16,000 6,805 5,827


183,272 237,029 211,146



Transfers

Transfer from Forest & Range Agreement 45,500 45,500 -

Transfer to Patient Travel - (11,827) -


Training and Employment Support Initiatives

An Employment and Outdoor Leadership coordinator and the Post Secondary coordinator work to provide post secondary,adult training programs and ongoing information and employment assistance to the Nation members. The programmanages the Learning Centre and provides a facility for meetings, workshops, and training classes.




Capacity InitiativeSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development CanadaCapacity Initiative (1370) 75,000 75,000 75,000

Tides Canada - 15,000 -North Vancouver Island Aboriginal Training Society - - 30,450

75,000 90,000 105,450

Expenditures

Boat expenses - - 555Contractors 42,000 55,232 22,250Equipment 4,500 4,571 3,129Gas and Oil - Fuel 5,000 5,000 3,931Honoraria 1,500 1,680 4,050Materials & Supplies 4,050 5,268 9,373Office services 2,250 2,250 4,919Training - - 21,083Travel - - 14,548Wages and benefits 15,700 - 14,112

75,000 74,001 97,950



TransfersTransfers - 10,000 -Transfer to Fisheries - (19,675) -Transfer to Natural Resources - (5,860) (7,500)

Surplus at end of year - 464 -

Capacity Initiative

This project allows the training and development of the 'Namgis vision in managing the Nation's territory, forimplementation and management of the resources; improve the ability to identify and assess resourcesavailable; and improve forest management within the Nation's territory.




TRM - Human Resource PlanSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development CanadaTRM Human Resource Plan 72,919 72,919 101,910

Expenditures

AANDC recovery - 75,991 -Contractors 6,500 12,493 17,253Materials & Supplies - 156 -Meeting costs 9,490 1,926 4,276Office services 6,629 6,629 3,537Travel 3,300 3,187 -Wages and benefits 47,000 49,468 2,059

72,919 149,850 27,125

Excess (deficiency) of revenue over expenditures - (76,931) 74,785

Surplus at beginning of year - 74,785 -

Surplus (deficit) at end of year - (2,146) 74,785

TRM - Human Resource Plan

'Namgis received Treaty Related Measures funding for the development of a 'Namgis Human Resources planaction for Post-Treaty governance. The work to developm the plan will carry over to 2015.




Johnstone Strait Kayak TenureSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Lease income 6,000 7,495 6,189

Expenditures

Boat expenses 500 207 -Lease 2,500 2,423 2,482Materials & Supplies 500 - 300Office services - 749 -Travel 600 - -Wages and benefits 500 - -

4,600 3,379 2,782




Johnstone Strait Kayak Tenure

‘Namgis First Nation issues term licenses to commercial Kayaking businesses at the Western entrance toJohnston strait between Beaver Cove and Kaikash recreation sites. 'Namgis First Nation has a 545 hectarelease with the Province of BC.




Community PlanningSchedule of Operations and Accumulated Surplus


$ $ $Revenue - - -

Expenditures

Consultant fees - - 3,000Contractors - - 30,235

- - 33,235




Community Planning

The Nation is developing a 'Yalis comprehensive community plan. The home community of the 'Namgis FirstNation is the community of 'Yalis. The intent of the plans are to develop a framework to be used for thesustainable growth of the Nation.




Closed ContainmentSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Coast Sustainable Development Trust - 703,072 641,138Other grants - 235,500 765,000

- 938,572 1,406,138

Expenditures

Contribution to Kuterra Limited Partnership - 938,572 1,406,138



Surplus at end of year - 1,186,365 1,186,365

Closed Containment

Operations started in 2013 for the Closed Containment recirculation acquaculture system (RAS) for AtlanticSalmon.




Economic Alternative Net FishingSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Other Federal Grants - 25,000 -

Expenditures

Professional fees - 7,846 -Travel - 3,428 -

- 11,274 -







Sustainable Governance ProjectSchedule of Operations and Accumulated Surplus


$ $ $Revenue

New Relationship Trust - 23,250 -

Expenditures

Consultant fees - 14,166 -Meeting costs - 450 -Office expenses - 4,050 -Professional fees - 4,584 -

- 23,250 -







Kwagis Benefit FundSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Kwagis Power - 26,707 -

Expenditures - - -







Revolving Housing FundSchedule of Operations and Accumulated Surplus

For the year ended March 31 2015 2015 2014Budget Actual Restated

$ $ $Revenue

Aboriginal Affairs and Northern Development CanadaMajor Repairs and Renovations (4392) - 69,960 -

Recovery from First Nation members - 289,062 358,719CMHC RRAP - 98,963 -Houses Rent - 49,222 36,743Yalis Apartments Rent - 38,433 38,225Triplex Rent - 19,020 16,270Duplex Rent - 12,696 12,696Interest income - 4,865 10,110

- 582,221 472,763

Expenditures

Bad debts - 8,473 (18,984)Construction costs - 146,857 74,894Contribution to (from) Old Social Housing - 6,098 (39,616)House purchases - 100,000 -Insurance, licenses and dues - 103,500 90,180Interest and bank charges - 511 562Loan repayments - 962 205Office services - 62,750 62,744Professional fees - 5,250 6,650Reapairs and maintenance - 52,899 89,305Residential Rehabilitation Assistance Program - 103,114 -Sundry - 2,949 2,553

- 593,363 268,493


Surplus at beginning of year - 1,003,824 799,554

Surplus at end of year - 992,682 1,003,824

Revolving Housing Fund

In 1967 the membership set up the Revolving Housing loan fund. It is administered by the Housing Committee.After a house is built for a First Nation member using money from the loan fund, the member then pays thefund back over twenty-five years. The Capital Projects Coordinator oversees the construction of new housingunits, and the Housing Administrator oversees the ongoing running of the program once the houses are built.




T'lisalagi'lakw School-CapitalSchedule of Operations and Accumulated Surplus


$ $ $Revenue - - -

Expenditures

AANDC Recovery - 1,157 -Equipment - 8,225 4,240

- 9,382 4,240



Transfers

Transfer from T'lisalagi'lakw School - 18,000 6,250


T'lisalagi'lakw School-Capital

Each year Aboriginal Affairs and Northern Development Canada provides a small amount of funding topurchase small capital items for the school such as computers, printers, shelving and other items.




Capital ProjectsSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Aboriginal Affairs and Northern Development CanadaLocal Roads and Bridges (8793) - 1,257,341 135,000

Business Development (8101) - 1,842,898 -

- 3,100,239 135,000

Expenditures

Boardwalk costs - 808,147 -Building projects - 1,834,940 -Environmental assessment - 52,882 143,149Other expense - - 13,915Wages and benefits - 52,682 455

- 2,748,651 157,519




Capital Projects

The Capital Projects Coordinator oversees all capital projects. Large capital projects, such as new buildingconstruction, are usually recorded in separate programs to make it easier for the Coordinator to track andmonitor the projects.




Capital ReserveSchedule of Operations and Accumulated Surplus


$ $ $Revenue - - -

Expenditures

Capital purchases - 133,449 39,900Equipment - - 20,183

- 133,449 60,083



TransfersTransfers - 80,875 80,875Capital Reserve Transfer from T-School O & M - 25,000 25,000Capital Reserve Transfer from Sewage Treatment Plant - 30,000 30,000Capital Reserve Transfer from Public Works - 22,300 22,300Capital Reserve Transfer from Treatment Centre - 15,441 15,441Capital Reserve Transfer from Band Buildings - 11,000 11,000

Surplus at end of year - 1,728,501 1,677,334




Orca Sand and GravelSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Share of net (loss) - Orca Sand & Gravel LimitedPartnership - (296,273) (420,862)

Expenditures

Contractors - 22,135 24,673Contribution to Related Entities - - 324Professional services - 1,097 5,123Travel - 841 671

- 24,073 30,791


Deficit at beginning of year - (7,530,249) (7,078,596)

Deficit at end of year - (7,850,595) (7,530,249)

Orca Sand and Gravel

In April 2005 the Nation and Polaris Minerals Corporation formed the Orca Sand & Gravel (OSG) LimitedPartnership (LP). The LP began constructing the OSG pit and marine loading facility in February 2006 and thefirst shipment of product was made in March 2007. The gravel pit is adjacent to the Cluxewe River. Salarycosts for 'Namgis members hired temporarily by OSG are shown on this schedule.




Kwagis Power Limited PartnershipSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Brookfield chargebacks - 76,798 129,693

Expenditures

Contractors - 43,829 36,255Miscellaneous - 8,647 6,391Office services - - 3,364Telephone - 439 770Travel - 7,463 9,773Wages and benefits - 35,097 49,748

- 95,475 106,301




Kwagis Power Limited Partnership

In October 2006 the Nation and Brookfield Renewable Power Inc. created the Kwagis Power LimitedPartnership in order to plan and develop a 50 megawatt run-of-river hydroelectric generating facility on theKokish River. Brookfield reimburses the Nation for all costs incurred in advancing the project.




Atli Resources Limited Partnership and CorporationSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Share of income of Atli Resources Corporation - (20) 73Share of income of Atli Resources Limited Partnership - (196,437) 730,857

- (196,457) 730,930

Expenditures - - -



Transfers

Transfers - (100,000) (500,000)


Atli Resources Limited Partnership and Corporation

Under the Forest and Range Agreement (R-54) the Nation secured the rights to harvest 228,000 cubic metresof timber in Tree Farm License (TFL) 37 and 182,000 cubic metres of timber in the Kingcome Timber SupplyArea. Only the TFL 37 228,000 cubic metres can be logged profitably. In 2007 the Nation created AtliResources Limited Partnership to carry out logging operations. The Nation is working with a forestry consultingfirm to identify specific cut blocks that can be logged profitably.




Gas StationSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Sales - 410,300 411,731

Expenditures

Audit & Accounting fees - 10,800 10,800Building projects - 164 2,077Contractors - 2,618 4,568Cost of goods sold - 320,939 328,299Insurance - 5,500 803Interest and bank charges - 3,585 3,536Materials & Supplies - 335 667Office services - 10,900 10,900Program Costs - 3,747 2,407Training - - 1,163Utilities - 610 594Wages and benefits - 33,996 34,055

- 393,194 399,869




Gas Station

In September 2009 the Nation opened an on-reserve gas station. It is open three hours per day six days perweek.




Kuterra Limited PartnershipSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Share of net income(loss) from K'udas Limited Partnership - (944,123) (1,203,677)

Expenditures - - -

Deficiency of revenue over expenditures - (944,123) (1,203,677)

Deficit at beginning of year - (1,470,741) (267,064)


Kuterra Limited Partnership

In 2012 'Namgis First Nation set up this Limited Partnership to construct and operate a land based, closedcontainment recirculating acquaculture system.




Namgis Excavating LPSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Share of net income from 'Namgis Excavating LimitedPartnership - 21,610 13,038

Expenditures - - -


Surplus (deficit) at beginning of year - (388) 47,302

Transfers

Transfers - (21,100) (60,728)

Surplus (deficit) at end of year - 122 (388)

Namgis Excavating LP

'Namgis Excavating Limited Partnership is a partnership between 'Namgis First Nation and Lemare LoggingLtd. The partnership was created in order to create job opportunities for 'Namgis by securing work on theKokish River Hydroelectric Project.




Mama'omas Limited PartnershipSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Share of income from Mama'omas Limited Partnership - 94,729 2,507

Expenditures - - -


Surplus at beginning of year - 2,996 489


Mama'omas Limited Partnership

In 2012-13 the Department of Fisheries and Oceans, through the Pacific Integrated Commercial FisheriesInitiative (PICFI), granted access to $2.2 million of commercial fishing licenses for various species toMama'omas Enterprises Inc., which is wholly owned by 'Namgis First Nation. PICFI then provided $140,000 toget fishers trained and certified, and to help Mama'omas implement its business plan.




Social Housing Fund - Pre-1997 ("Old")Schedule of Financial Position

March 31 2015 2014$ $

Financial Assets

Cash and term deposits 101,503 67,306Restricted cash and deposits 25,982 74,075Accounts receivable 1,306 1,406

128,791 142,787

Liabilities

Accounts payable 3,591 6,944Prepaid rent 158 1,691Reserves 11,190 8,018Long-term debt 58,904 70,926Due to own funds 93,314 105,597

167,157 193,176

Net debt (38,366) (50,389)

Non-financial Assets

Capital assets 99,455 111,478

Accumulated Surplus 61,089 61,089

Accumulated Surplus

Deficit (8,462) (8,462)Investment in capital assets 69,551 69,551

61,089 61,089




Social Housing Fund - Pre-1997 ("Old")Schedule of Operations and Accumulated Surplus


$ $ $Revenue

Rental Income - 16,989 33,598Canada Mortgage and Housing Corporation - 3,167 10,305Interest income - 434 360Contributions from Band - 6,098 15,023

- 26,688 59,286

Expenditures

Administration - 1,947 7,767Amortization - 12,022 31,662Audit fees - 3,750 3,600Insurance, licenses and dues - 3,900 3,839Interest on long-term debt - 1,501 2,251Repairs and maintenance - 133 3,356Transfer to replacement reserve - 3,435 6,810

- 26,688 59,285

Excess of revenue over expenditures - - 1


Transfers - - 20,971


Social Housing Fund - Pre-1997 ("Old")

"Old" Social Housing units were constructed with funds borrowed from financial institutions pursuant to Section95 of the Nation Housing Act ("NHA"), under the Pre-1997 On-Reserve Housing Program provisions. Pursuantto the operating agreement, Canada Mortgage and Housing Corporation ("CMHC") provides a monthly interestrate subsidy. The federal government guarantees the mortgages.




Social Housing Fund - Post 1997 ("New")Schedule of Financial Position

March 31 2015 2014$ $

Financial Assets

Cash and term deposits 22,053 16,362Restricted cash and deposits 95,988 87,653Accounts receivable 12,756 11,803

130,797 115,818

Liabilities

Accounts payable 4,036 4,109Security Deposit 202 656Due to own funds 24,045 20,298Replacement Reserve 102,514 90,755Long-term debt 145,294 156,139

276,091 271,957

Net debt (145,294) (156,139)

Non-financial Assets

Capital assets 408,791 419,636


Accumulated Surplus

Investment in capital assets 263,497 263,497




Social Housing Fund - Post 1997 ("New")Schedule of Operations and Accumulated Surplus


$ $ $Revenue

Rental Income - 22,830 22,796Canada Mortgage and Housing Corporation - 12,362 12,270Interest income - 91 143

- 35,283 35,209

Expenditures

Administration - 3,816 3,793Amortization - 10,845 10,717Audit fees - 3,600 3,750Insurance, licenses and dues - 1,380 1,379Interest on long-term debt - 2,873 2,905Repairs and maintenance - 739 945Transfer to operating reserve - 6,030 5,720Transfer to replacement reserve - 6,000 6,000

- 35,283 35,209




Social Housing Fund - Post 1997 ("New")

"New" Social Housing units were constructed with funds borrowed from financial institutions pursuant toSection 95 of the National Housing Act ("NHA"), under the 1997 On-Reserve Housing Program provisions. Pursuant to the operating agreement, Canada Mortgage and Housing Corporation ("CMHC") provides amonthly subsidy for the purpose of enabling the First Nation to meet the operating costs of the project and toreduce the require revenue contribution. The federal government guarantees the mortgages.




Trust FundSchedule of Financial Position

March 31 2015 2014$ $

Financial Assets

Trust Funds - Revenue 17,353 12,654Funds held in trust 2,449 2,449





Trust FundSchedule of Operations and Accumulated Surplus


$ $ $Revenue

BC Special - 4,233 4,266Interest income - 466 1,088

- 4,699 5,354

Expenditures - - -



Transfers - - (40,000)


Trust Fund

Funds Held in Trust by Government arise from monies derived from capital or revenue sources as outlines inSection 62 of the Indian Act. The funds and equity in the trust funds are presented on the consolidatedstatement of financial position. Funds are only included in revenue when the funds are received by 'NamgisFirst Nation.




Provision for Capital AssetsSchedule of Operations and Accumulated Surplus


$ $ $Revenue - - -

Expenditures - - -



Surplus at end of year before other items - 14,373,315 14,751,653

Amortization (1,690,839) (1,178,050) (1,280,927)

Capital Purchases - 1,192,601 902,589

Surplus at end of year (1,690,839) 14,387,866 14,373,315




Treaty ProcessSchedule of Operations and Accumulated Surplus


$ $ $Revenue

Province of B.C. - 123,480 188,640

Expenditures

Consultant fees - 124,038 160,963Equipment - - 4,155Legal & Professional fees - 105,134 92,671Materials & Supplies - 17,659 21,319Meeting costs - 5,490 19,430Negotiations-Other costs - 440 -Office expenses - 24,791 29,396Office services - 66,000 66,000Rent - 19,152 19,152Telephone - 4,396 4,619Travel - 32,893 110,703Wages and benefits - 266,399 341,631

- 666,392 870,039


Deficit at beginning of year - (8,538,479) (7,876,364)

Transfers

Transfer from 'Namgis Administration - - 19,284Transfer from Natural Resources - (22,020) -


Treaty Process

The First Nation is involved in negotiating an agreement with Canada and British Columbia under the TreatyProcess. 80% of the funding received for this process is repayable and forms the Treaty loan. The other 20%is non-repayable or contribution funding. The loan funding is not recorded as revenue for this program,resulting in an annual deficit.




Aboriginal Affairs and Northern Development Canada Supplementary InformationNamgis Band Membership Code

For the year ended March 31 2015 2014Actual Actual

$ $Revenue

Aboriginal Affairs and Northern Development Canada 12,949 12,952

ExpendituresSalaries and benefits 12,949 12,952

Excess of revenue over expenditures - -

Surplus at beginning of year - -

Surplus at end of year - -

The accompanying notes are an integral part of the financial statements126

McINTOSH NORTON WILLIAMSchartered professional accountants


Aboriginal Affairs and Northern Development Canada Supplementary InformationWater System Improvements


$ $Revenue

Aboriginal Affairs and Northern Development Canada 1,277,801 -

ExpendituresAdministration salaries 20,211 -Construction salaries and benefits 10,212 -Construction 651,902 -Engineering 173,928 -

856,253

Excess of revenue over expenditures 421,548 -


Surplus at end of year 421,548 -




Aboriginal Affairs and Northern Development Canada Supplementary InformationRemediation Former St. Michael's


$ $Revenue

Aboriginal Affairs and Northern Development Canada 49,500 -Aboriginal Affairs and Northern Development Canada 1,842,898 -

1,892,398 -

ExpendituresAdministration salaries 22,259 -Environmental site assessments 52,882 -St. Mike's demolition 1,817,257 -

1,892,398

Excess of revenue over expenditures - -


Surplus at end of year - -



ANNEX C

Schedule of Remuneration and Expenses - (Unelected Senior Officials)


for the year ended March 31, 2015

Position and Title Number of Salary Range Other Expenses

months * From To Remuneration Reimbursed

Director of Natural Resources 12 94,500 95,664 - 1,164

Director of Treaty Research 12 51,342 61,305 - 227

Executive Assistant Office Manager, Namgis Child & Family

Services

12 43,107 51,473 350 2,006

Teacher 12 59,229 66,701 - 1,518

Land and Resource Officer 12 43,107 51,473 - 5,427

Comptroller 12 86,741 103,573 - -

Assistant Band Administrator 12 68,707 82,039 - -

Human Resources Development Coordinator 12 45,694 54,561 - 3,614

Doctor - contract 9 68,800 123,239 - -

Office Manager - Physicians 12 51,342 61,305 240 1,199

Doctor - contract 5 68,800 79,600 - -

Health Centre Administrator 12 68,707 82,039 - 25,409

RPF Forester 12 61,149 73,015 - 1,203

Manager - Treatment Centre 12 43,107 51,473 210 2,987

Mental Health Counsellor 12 54,422 64,983 210 1,691

Position and Title Number of

months

From To Other

Remuneration

Travel

Expenses

Nurse 9 68,632 84,120 - -

Teacher 12 59,229 66,701 - 785

Nurse 12 73,091 88,124 - 1,518

Doctor - contract 4 50,553 65,400 - 384

Doctor - contract 12 171,497 173,500 - -

Teacher 12 48,682 54,823 - 2,183

Hatchery Manager 12 50,815 60,675 - 298

Communications 12 72,491 73,737 - 1,246

Fisheries Office Assistant 12 34,145 40,771 - 1,373

Principal 8 77,199 92,180 - 416

Public Works Field Supervisor 12 40,667 48,559 - 802

Network Administrator 12 61,149 73,015 - -

Wastewater Distribution Operator 12 38,365 45,810 - -

Senior Band Administrator 12 86,741 103,573 - 3,900

Dental Hygenist 9 77,199 92,180 - 1,386

Senior Financial Officer - contract 12 188,700 206,684 - 17,984

Nurse 12 68,632 84,120 - 3,319

Director Child & Family Services 12 68,707 82,039 375 2,210

Marine Management 12 54,422 64,983 - 3,347

Dental Office Manager 12 40,667 48,559 - 1,431

'Namgis First Nation · 'Namgis First Nation Post Secondary Schedule of Operations and Accumulated...

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