2002 December Report of the Auditor General of Canada

INAC requirements / non-financial reports

Non-registered on-reserve population data

Non-Registered On-Reserve Population Certificate

Yearly on 15 February

This certificate should accompany the corrected non-registered on-reserve population data and should include band information, and the total numbers of non-registered residents on-reserve.

Non-Registered On-Reserve Population Collection Form

Yearly on 15 February

This form is a supplement to the computerized listing sent out to bands. It lists the following:

• Collector's personal information and collection date.
• List of all individuals who are not registered under the Indian Act, name, birth date, and gender.
• Whether the individual resides on reserve and if so, which one.
• Any alias the individual may use.

Indian registration

Indian Registry Data Entry

Monthly

Information requirements include up-to-date information on the following:

• Births.
• Age of majority.
• Marriages.
• Divorces and any transfer of custody of children.
• Confirmed deaths.
• Any other additions or amendments to existing Indian Registry data.

Indian Registry Data Entry Miscellaneous Amendments

Monthly

Changes to entries on the Indian Registry, such as name change or corrections, are recorded on this form.

Education

Elementary and secondary education

Nominal Roll School Summary Report

Yearly on 15 October

In this report all First Nations are requested to provide a list of the total number of students registered in schools in each grade level at the start of the year.

Nominal Roll Student Census

15 days after a census

This form includes the following:

• Student identification, including the relevant registration numbers, full name of each student, grade, and school information.
• Date of birth, gender, and status code.
• Details of residence, band, reserve of residence, accommodation, district, and band of financial responsibility.
• Details of transportation arrangements, special education needs, and extent of Indian language instruction.

Certification of Teachers and Curriculum

Yearly on 15 October

This form is to be filled out by school principals as part of the nominal roll submission at the start of each school year. It should include:

• School name, and school year.
• Names of the teachers and their teaching certificate number.
• Principal's signature certifying the accuracy of the teaching staff and certificates as well as certification of the curriculum.

Approved School Transportation Certificate

Yearly on 15 October

This confirms that all school vehicles have been certified in accordance with the Saskatchewan Highway Act and Regulations.

School Evaluation Report

Every 5 years

This report for elementary and secondary schools is filed by band councils and does the following:

• Reviews the school curriculum.
• Assesses the instructional quality and standards.
• Determines whether the community and school's objectives have been achieved.

Post-secondary education

Register of Post-Secondary Students

Yearly on 1 December

This report is based on November 1 census information for the current school year and includes information such as the following:

• Indian Registry number, date of birth, gender, and full name of the student receiving post-secondary funding.
• The name and code of the post-secondary institution attended by each student, the area of study, the length of the program, the current year of study, and the qualification being sought.
• Whether or not a student is part-time or full-time.

Report on Post-Secondary Graduates

Yearly on 1 December

This annual report includes detailed student information on all graduates and the total number who received post-secondary education funding in the previous year.

Administering Organization Summary Data Report

Yearly on 1 December

This report includes information on the following:

• Students funded in previous fiscal year.
• Students funded in current year (includes those who have dropped out prior to census date).
• Graduate Summary.

Social development

Social assistance

Social Assistance Monthly Report

Monthly on the 10th day for Comprehensive Funding Arrangement (CFA)

This report includes the following:

• The number of families, number of people in each family, and the number of single persons on social assistance.
• Various reasons why individuals and their dependents are in receipt of social assistance (that is, unemployable—single parents, disabled, or not fully employable; and employable—singles, families, single parents, or Work Opportunity Program transfers).
• The amount of money each family receives in basic assistance.
• The amount spent on fuel costs, utilities and rent, as well as the total number of dwellings for which these services are provided through social assistance funds.
• Details on work opportunity projects, including the number of projects, the number of people employed through projects, and the total amount of money transferred.

Social Assistance Annual Report

30 May for fiscal year ending 31 March for Financial Transfer Arrangement (FTA)

This report includes the following:

• Number of eligible families, persons in the family, and singles receiving social assistance by reason (for example, employable and unemployable—single parent, disabled, or other).
• Number of person-months of training and/or employment provided under social assistance transfer for recipients.
• Total annual amount of funds transferred from Basic Needs to social assistance transfer initiatives.
• Annual total number of social assistance work/training projects approved.
• Annual average monthly number of children out of parental home.

National child benefit (NCB)

NCB Reinvestment Annual Report

30 May for programs funded by Comprehensive Funding Arrangement and Financial Transfer Arrangement

This report includes the following:

• The name of the First Nation or agency administering the NCB program and year of the report.
• Annual amount of funds available for reinvestment programs.
• Individual programs implemented, whether new or continuing, and funds expended for each program.
• Objectives for each program as well as a description of the results or accomplishments of each program compared with the original objectives.
• The number of families and children under the age of 18 who benefited from the program.

Child and family services (CFS)

Child Care Notification Form

Monthly on the 10th day for services funded by the Comprehensive Funding Arrangement

This form is completed when a child is removed from its home and placed under child protection in alternative care facilities. It includes the following:

• Child information (name, gender, birth date, address, health insurance number).
• Where child was apprehended from, reason that a Notification is being completed.
• Type of care being provided, type of action taken under the Child and Family Services (CFS) Act, date action was taken.
• Information on both parents indicating who is the care-giving parent with Indian Status and who is the custodial parent.
• Information on person providing care if the birth parent is no longer doing so, and entity that is financially responsible for the child (for example, INAC, Provincial Social Services, or provincial Justice Department).

Special Needs Greater Than $2,000 Report

Monthly on the 10th day for CFA fund

Special Needs Greater Than $2,000 requests need approval annually by INAC and state the special need requirement for each child including estimated yearly cost over $2,000.

CFS Operational Report

Twice yearly on Oct 15 and April 15

This report for INAC operations funding is to reflect services to residents who are normally resident on the agencies' member reserves and includes the following:

• Information on Prevention Services (list of specific services provided; number of families and children served by each; number of local CFS committees active; number of elder committees; number of Public Information and Education workshops)
• Information on Protection Services (list of specific services provided; numbers of families served with/without placement; number of trained/approved foster care homes and parent aides contracts; number of children placed in off-reserve resources; number of children having status under the CFS Act; and number of adoption homes)

CFS Evaluation

In the third and sixth year of operation

INAC provides funding for each new CFS organization to complete an internal review of its operation in the third and sixth year, in order to identify weaknesses and strengths and to plan any desired improvements to the quality of its services. The report does not have to be released to the Department, but INAC states "any new CFS needs to review its progress." (Program Directive 20-1) Reports after the sixth year are the responsibility of the CFS.

Adult Care

Institutional Adult Care Placement Federal Funding Criteria form

Yearly on 31 March and after each new placement after 31 March

This form is to be filled out when an adult is placed outside of his/her normal family residence and is submitted for each new placement that occurs after March 31. The form is also to be completed annually on March 31 as an evaluation to meet federal funding criteria. It includes the following:

• Client personal information.
• Date on which the adult entered and left care.
• Next of kin/public trustee responsible for client along with his/her personal information.
• Assessed level of care needs, client resources available to meet care needs.

Home Care Services Report

Monthly on the 30th day for Comprehensive Funding Arrangement and yearly on

May 30 for Financial Transfer Arrangement

It includes information such as the following:

• Client personal information, and age group.
• Number of hours spent on homemaking/management jobs, as funded by INAC.
• Number of hours spent assisting a client with daily living activities, as funded by INAC.
• Other work hours, such as number of hours spent on minor out/indoor tasks, installing safety devices, and assessment hours.

Indian government support (band support funding)

Band Support Funding Application for Grant

Yearly on June 1

This form provides up-to-date data so as to increase support for FN administration. It includes information such as:

• Band name, number, district number, region number, and tribal council affiliation.
• Type of funding agreement (for example, Financial Transfer Arrangement (FTA) or Comprehensive Funding Arrangement (CFA).
• Population counts as of 31 March (including registered and non-registered, and residents and non-residents).
• Profile of departmental contribution (including Federal/Provincial agreements, income support, and major capital and basic services) in total dollar value to INAC for each program/project, number of units anticipated for the year for each program/project, and the number of band staff employed for each program/project for basic services only.

Capital Projects (band based)

New Housing Capital Workplan

As agreed upon

To acquire approval, this report is to be completed prior to commencement of a project. It provides details required for the First Nation tribal council to update the Capital Management Database for New Housing. Some of the information to be included is the following:

• Information about construction area and approval of site inspection and water and sewer servicing.
• If unit is being constructed under Canada Mortgage and Housing Corporation (CMHC) housing program.
• Type of heating, sewage disposal, and source from which water is supplied.
• Cost breakdown and funding sources.

Housing and infrastructure —Reports are required from tribal councils, unaffiliated First Nations and First Nations funded by Financial Transfer Arrangements.

Housing Conditions Annual Report

Yearly on 31 January

Information reported includes the following:

• First Nation general information.
• Number of houses requiring major renovations because they failed to meet National Building Code standards.
• Number of houses requiring replacement or considered to be adequate.
• Number of houses requiring minor renovations to maintain their useful life.
• Total number of houses in the community.
• Number of houses that lack basic indoor plumbing facilities.

Water Delivery Systems Annual Report

Yearly on 31 January

This report should include the following:

• Number of housing units with each of the following water delivery systems: piped, wells, trucks, no service, or other.
• Number of housing units falling into each category of type of plumbing.
• Information on the quality of domestic water supply.

Sewage Systems Annual Report

Yearly on 31 January

This report includes the following:

• Number of housing units with each type of sewage system (for example, piped, community or individual septic field/tank, septic truck, no service, or other).
• Assessment of the health and hygiene standards of the disposal system (whether it meets provincial/territorial standards or poses an environmental threat).

New Housing Policy Annual Report

Yearly on 30 June

For First Nations funded under the new on-reserve Housing Policy or the Housing Demonstration Initiative as well as FTA funded First Nations, a submission of an updated community-based housing plan is required. This report includes information on the following:

• Community housing conditions; maintenance and insurance programs.
• Actual and planned construction or renovation activities.
• Link with community infrastructure, particularly servicing of existing and new housing lots, and training.
• Employment and business development plans.
• An updated resource plan for the next five years.

Housing Totals Annual Report

Yearly on 31 January

This report includes information on the numbers of new houses built, houses used for special purposes, houses destroyed by natural disaster or poor conditions, and houses that had renovations completed.

Community Services Annual Report

Yearly on 31 January

This report is to be completed if there were changes to the previous year's report, and provides information such as the following:

• The type of electrification provided, for example, no service, grid, full/restricted service generated by diesel or full/restricted services generated by a source other than diesel.
• Adequate or inadequate community road access.
• Assessment of the solid waste disposal for the community according to provincial/territorial practice, for example, adequate, inadequate, poses health or environmental threat, or no service at all.
• Type of fire protection service the community has, for example, verified by a site survey, non-verified, or no service.

Capital assets

Capital Assets Inventory System Update

Yearly on 30 September

The computerized system is updated every year on and requires detailed information on changes in capital assets from First Nations, including:

• New capital on assets (excluding housing).
• Capital assets that were destroyed or disposed of during the fiscal year.
• Capital assets that have been modified or improved in some way.
• For each asset the update should include cost, description of use and purpose, category (for example, a building, a utility, grounds, transportation, or vehicles), and details on type of addition, deletion, or modification.

Maintenance Management Plan Annual Report

Yearly

This report should include the following:

• Capital Assets Inventory System updated inventory list.
• Updated performance standards for each asset (for example, activities, frequencies, schedules, quality standards).
• Work assigned and inspections carried out as per schedule.
• Asset operation and maintenance records.
• Asset Condition Reporting System.

Asset Condition Reporting System Annual Report

Yearly

Updates contain information on the condition of capital assets.

Economic development (ED)

Economic Development Report

Yearly on 31 May

A form linking financial information reported to statistical results must be completed along with the report. The report should include information such as the following:

• List of all revenues received and expenditures/investments incurred for economic development activities.
• Total number of people placed in training programs and jobs obtained as a result of training.
• Total number of training days.
• Indirect funds obtained through the Community Economic Development Organization (CEDO) for training, support of business expansions, and new business startups, support of resource management activities, and other related activities.
• Number of new or existing businesses that received technical support.
• Number of businesses started or expanded and the number of jobs created.
• Number of resource projects that received technical support.
• Number of jobs created as a result of financial or technical support for resource management.
• Number of other economic development activities the recipient is involved in and the number of jobs created as a result.

Opportunity Fund / Resource Acquisition Initiative / Major Business Projects Program Project Status Report

12 months after receiving Opportunity Fund or Resource Acquisition Initiative funding, or 1, 3, and 5 years after receiving Major Business Project Program funding

Included information would include the following:

• Organization (CEDO) and project specific information.
• Brief description of the project including sector in which the business is involved, products / service provided.
• Ownership structure of the business entity (i.e. percent of Aboriginal/Non-Aboriginal ownership).
• Location of business (on or off reserve).
• Amount of funding received from INAC, the program through which it was accessed, and the date that the CEDO received the contribution for the project.
• Dollar amounts for the projected and actual sources of funding.
• Dollar amounts for the projected and actual uses of funding.
• Record of the financial statements for the first year of operations. Recipients of Major Business Projects Program funding are required to report to INAC 1, 3, and 5 years after receipt of the funding.
• If the project is operational, the benefits to date should be described including skill enhancement among employees, wealth creation, reduced social dependency by job creation, access to new markets, economic spin-offs, and significant effects the project had on the community.
• Number of jobs created, number maintained (full or part-time).
• Challenges which hindered the operation of the business, actions taken to mitigate them, and activities undertaken to operationalize the business.

Resource Partnerships Program Project (RPP) Status Report

12 months after funding and after 3 and 5 years, if applicable

Information reported includes the following:

• Applicant specific information including information on the CEDO that received the funds and the proponent, date, and amount which the applicant received from the CEDO.
• Description of resource development and how the resource will be used along with the total cost of the project and an expected time frame.
• Description of the activities for which the funding has been approved and the expected outcomes and benefits.
• Identification of anticipated/confirmed partners and description of their commitment (for example, cash or non-financial contributions).
• Status of the RPP project (for example, whether it is completed, or in-progress) and direct and indirect objectives that have been achieved.
• Description of the projected impacts and benefits of the project including Stage 1: Strategic Planning (achievements in terms of consensus building, priority setting, partnership opportunities) and Stage 2: Joint Working Agreement (JWA) Negotiation Activities (status of completed JWA, activities completed towards the formation of a JWA).
• Report on the projected longer-term benefits of the RPP funding including number and duration of full/part time jobs; dollar value of contracts, sub contracts, and community revenue to be generated; number of business start-ups, joint ventures, trained people; and impacts on the community.

Regional Partnerships Fund (RPF) Project Status Report

90 days after the 1st, 3rd and 5th fiscal year end following full disbursement of the contribution

Information reported includes the following:

• General details of project applicant and project funded, including date and amount of disbursed funds.
• Description of the infrastructure that the project/initiative proposal is related to, including total cost and duration.
• Activities for which the funding has been approved including expected outcomes and benefits.
• Brief description of partners including level of commitment (percent) and amount (if financial) or explanation of non-financial commitment.
• Conditions imposed on project prior to funding.
• Information on status of initiative (completed or in progress); objectives (achieved or not achieved); conditions; JWA/Partnership Agreement, if applicable; and funding from sources other than INAC RPF.
• Information on the impacts/benefits of the project to the region, community or communities, people, environment, including specific numbers impacted.

INAC requirements / financial reports

Elementary and secondary education

School board invoices to band councils

31 January, 30 April, and 31 July

Copies of provincial or territorial school board invoices to band councils are due for First Nations students attending off-reserve schools. As well, a list of these students is to be provided to verify how INAC funds are being spent and to request additional funds if necessary.

Child and Family Services

Indian Child and Family Services Child Specific Invoice Summary

10th day of the month for CFA

This report is submitted to INAC by the agency providing the service to request reimbursement. It includes a summary for the month containing the following:

• Child information (such as name, member number, and date of birth).
• Date of admission into care, type of care, and most recent placement date.
• Start and end pay date, basic maintenance total, skill fee or fee for service, special needs description, and total, and total amount invoiced.

Adult care

Institutional Residential Adult Care Placement Invoices

30th day of the month

These invoices are due each month for the month prior and summarize all clients' costs to the institution for funding.

Capital Projects (Band Based)

One-Year Band-Based Capital Plan

Yearly as agreed upon

The plan and detail sheets outline the plans for capital expenditures for the upcoming fiscal year and includes the following:

• Name of the First Nation and code number.
• Current band based capital allocation, including special initiatives.
• All individual expenditures, total planned expenditures, calculated housing subsidy, infrastructure, and renovation unit costs.

Capital Projects Summary

As agreed upon

The summary lists the capital projects planned to be undertaken for the year and itemizes the funding source and total for each project.

Renovations Capital Workplan

As agreed upon

This provides details of cost breakdown and source of funds for any renovations, including the following:

• Itemized work to be completed including cost of material and labour.
• Status of sewer service approval by Health Canada.
• Itemized funding sources for the project.
• Inspection agency and officer.

Other Capital Workplan

As agreed upon

This workplan provides details on the construction or renovation of other capital facilities to acquire approval. It includes the same information as the Renovations Workplan.

Certificate of Completion for Minor Capital Projects

As agreed upon

The certificate certifies that all work on the project is complete, including payments for goods and services.

Consolidated reporting

Consolidated Financial Statements

Yearly

The First Nations are required to submit these in accordance with generally accepted accounting principles which shall be audited in accordance with generally accepted auditing standards. They shall

• be dated 31 March;
• consist of a Statement of Financial Position, a Statement of Operations, a Statement of Cash Requirements, a Statement of Expenditure Authorities Used and notes and schedules (salaries, honoraria, and travel);
• be accompanied by a Statement of Management Responsibility and an Auditor's Report; and
• be based on recommendations by the Canadian Institute of Chartered Accountants as outlined in the Public Sector Accounting Handbook.

Schedule of Revenues and Expenditures

Yearly

INAC requires the First Nations to prepare a separate schedule for each individual program and/or service specified in the funding agreement as well as a separate schedule for each program and/or service funded through a contribution authority. At a minimum, the revenues and expenditures schedules must

• account for expenditures by object and revenues by source;
• present cumulative surpluses or deficits; and
• detail opening and closing balances of deferred revenue.

Health Canada requirements / non-financial reports

Aboriginal Diabetes Initiative

Annual Program Activity Report

Yearly

This is expected to include all end products and deliverables, and copies of any resource materials generated and developed as a result of the project. It must include information such as the following:

• An update on the status of the project.
• Activities undertaken to date.
• Number of clients who were provided services.
• Details on any partnerships developed.
• Link to other programs.
• Samples of all end products and deliverables.
• Samples of any resource materials generated or developed as a result of the project.

Workplan/Activity Report

Workplan—yearly

Activity Report due October, January, June

Reports on tasks, success criteria, and progress to date.

Aboriginal Head Start on Reserve

Community Needs Assessment

Submitted with proposal

The assessment must include the following:

• A detailed description of the children, including ages and gender, and their families who will be a part of the project.
• Description of the needs of these children and their families.
• Description of existing programs and services in the community.

Program Activity Report

Bi-yearly 15 October and 15 January

Reports for these should include the following:

• Number of children involved in the project, by age and gender.
• Number of children with special needs by age, gender, and type of special need.
• Number of parents involved in the project.
• Number of staff.
• Staff-child ratio.
• Number of children on waiting lists.
• Number of visits made by public or community health nurses or representatives, National Native Alcohol and Drug Abuse Program representatives, mental health workers, youth workers, Elders, diabetes workers, nutritionists, or other representatives.
• Number of visits by dental staff.

Annual Program Activity Report

Yearly

This report includes the status of the project and the activities undertaken to date, such as the following:

• Composition of parental advisory committee.
• Extent to which culture and language, education, health promotion, nutrition, social support programs, and parental and family involvement are addressed.
• Partnerships developed with other programs and services.
• Curriculum developed for the program (entire program initially and any modifications).
• Evidence of maintenance of health and safety standards.
• Copy of the standards being used and the plan for monitoring and recording.
• Suggestions or recommendations for future projects or continuation of the project.

First Nations and Inuit Home and Community Care Program

Phase 1: Program needs assessment and service delivery plan development (not observed in the sampled communities)

Phase 2: Service delivery plan implementation

Annual Report

120 days after the year-end

A detailed report on the project should include the following:

• Evidence of adequate liability coverage.
• Copy of the data collected during the implementation phase on the status of the program, the essential service elements, and the supportive services elements.
• Evidence of purchase of training for the personnel, in accordance with the courses approved through the Regional Training Plan, and copy of evidence of certification of the personnel.
• Evidence of purchase of equipment in accordance with the requested approved through the Regional Capital Plan.

Phase 3: Service delivery — Communities that have moved to this phase meet the requirements for this phase only

Program Activity Report

Due 15 July, 15 October, and 15 January, as per the required program data elements contained in the service delivery reporting template.

Annual Report

120 days after the year-end

A detailed report on the project should include the following:

• Evidence of adequate liability coverage.
• Evidence of certified trained personnel.
• Evidence of maintenance of health and safety standards and adherence to legislation.
• Service utilization and program data as per the service delivery reporting template.

Tuberculosis Elimination Strategy

Program Activity Report

Monthly 15 May to 15 March

This report must include:

• A description on all tuberculosis (TB) cases diagnosed, by completion of a federal case report form for TB.
• Any suspected outbreak situation in which two or more TB cases have been diagnosed.

Statistical form

Monthly 15 May to 15 March

Report includes information on the Directly Observed Medication Program and other program activities such as the number of tests conducted and client visits.

Transfer programs

Evaluation

Every five years

An evaluation of the community's health programs and services is required during the fourth year of every five-year period. It is designed to assess the effectiveness of community health programs and objectives, and to determine any changes in the health status of community members.

Community Health Plan

From day one of the agreement and updated prior to signing a new agreement

A Community Health Plan (CHP) is the first step in planning what health programs communities want to provide for their members. When developing the CHP, communities have to begin thinking about evaluation. For example, the CHP should specify the following four items that tie in with evaluation:

• The programs and activities that communities plan to conduct.
• The goals and objectives for each program on activity.
• The indicators that communities use in their evaluations to measure how well programs meet their objectives.
• The day-to-day records and other evaluation information that staff collect when programs are running.

Annual Report

Yearly

The chief and council or their designated representatives are responsible to produce and make available to Health Canada and to all members an annual report to community members which

• is based on the goals and objectives of the Community Health Plan.
• summarizes programs and financial information.
• provides data on services, operations and results.
• explains any deviations from the Community Health Plan.
• is available to community members within 120 days following fiscal year-end.
• includes reports on mandatory programs:

(1) Communicable Disease Control:

• Annual summary.
• Immunization Level (by age, gender, antigen).
• Tracing people who have come into contact with the sick person and follow-up of treatment.

(2) Environmental Health:

• Annual summary, and notification within 24 hours of environmental hazards.
• Total number and percentage of facilities meeting provincial/federal environmental standards for food services, water supply, sewage and garbage, pollution, and hazardous substances.

(3) Treatment Services:

• Annual summary.
• Total number of patients seen in diagnostic categories as specified in the Community Health Plan.

Health Canada requirements / financial reports

Aboriginal Diabetes Initiative

Financial Report

Yearly

The recipients of Aboriginal Diabetes Initiative funds must provide a financial report including a budget, cash flow, and financial reporting due dates, detailing amounts (budgeted and actual) spent on the following:

• Care and treatment services.
• Prevention and promotion activities.
• Lifestyle support services.

Financial Progress Reports

As listed

Report on actual expenditures for 1 April to 31 August is due 15 October; for 1 April to 30 November is due 15 January; and an Annual Audit for the entire agreement for the period 1 April to 31 March is due 120 days after year-end.

Aboriginal Head Start (AHS) On-Reserve

Financial Report

Yearly

The financial report must include a budget, cash flow and financial reporting due dates detailing amounts budgeted, and actual amounts spent on the following:

• Needs assessment.
• Capital.
• Sources of other funding and in-kind contribution with amounts actually spent on the Aboriginal Head Start On-Reserve project each year.

First Nations and Inuit Home and Community Care (HCC)

Phases 1, 2, and 3

Financial Report

Yearly

The Financial Report should include a budget, cash flow forecast, and a report on program expenditures detailing amounts spent on program needs assessment and service delivery plan development, training, capital, and management and support.

Financial Progress Reports

Reports on the actual expenditures are due 15 October, 15 January, and 30 June.

Tuberculosis Elimination Strategy (TES)

Year-end Financial Report

Due 30 June

The report details amounts spent. It is combined with the Final Program Report that is a detailed report on the status of the Tuberculosis Elimination Strategy project.

Transfer programs

Comprehensive Auditor's Report

Yearly within 120 days following fiscal year-end

The First Nations are required to submit this report which is to be produced by an independent accredited auditor in accordance with generally accepted auditing standards. It includes:

(1) Report on health expenditures (Schedule A).

(2) Report on moveable capital assets reserve (MCAR) (Schedule B).

(3) A certification, based on attest audits that:

• financial and other reports required under the Transfer Agreement were completed and are accurate,
• resources expended were used for health related programs/activities,
• the MCAR has been used for the purpose stated in the agreement,
• personnel such as nurses and those providing services are certified,
• immunization reports and communicable diseases cases have been sent to the region,
• the First Nations has a Community Health Plan maintained to reflect programs/services available in the community, and
• a medical health officer has been hired when services are not provided by the First Nations and Inuit Health Branch of Health Canada.

(4) An opinion on the band's compliance with the terms and conditions of the Agreement.

HRDC requirements / non-financial reports

AHRDA Program

Written agreement between an AHRDA holder and a third party for funding

At time of agreement

When funds from HRDC are provided to a third party by the organization (the AHRDA holder) to support projects or activities, the organization should ensure there is a written agreement between it and the third party setting out obligations, and terms and conditions of the funding. It should include the following:

• Identification of the third party organization, and the purpose of the financial assistance.
• Effective date, date of signing, and duration of agreement.
• Financial and/or non-financial conditions attached to the assistance and consequences of failing to adhere to the conditions.
• Allowable costs of the project or activity; the maximum amount payable.
• Conditions to be met before payment is made, and schedule and basis of payment.

Quarterly Progress Reports

Quarterly

The organization must provide HRDC with these reports concerning the progress of the programs and containing information on each participant in its programs in order to evaluate and assess the effectiveness of the assistance, the reports must include the following:

• Participant's personal information.
• Aboriginal status, marital status, number of dependants.
• Disability status, assessment regarding employability.
• Name and length of program.
• Cost and income support, completion, and follow-up information.

Monthly/Quarterly Progress/Activity Reports

Monthly/quarterly

Reports are to be provided including the above information as well as results targets such as the following:

• Number of EI clients or unemployed individuals who return to employment, completing labour market interventions.
• Savings to the EI account.
• Savings to the Income Support programs.
• Number of youth completing youth program interventions.
• Number of youth who obtain employment or return to school.
• Number of disabled individuals who return to employment or complete labour market interventions.

Annual Report

Following fiscal year-end

Reports on AHRDA's activities must include the following:

• Description of the organizational structure of the AHRDA holder.
• Progress on capacity building that was achieved during the year.
• Programs that were delivered during the year.
• Achievements and results of programs that were run during the year.
• Lessons learned and best practices identified during the year.
• The annual audit report.

HRDC requirements / financial

AHRDA Program

Expenditure Plan

Yearly not less than 30 days prior to the beginning of the fiscal year

The organization should submit this for each year during the funding period for approval by showing the following:

• Total amount of the organization's planned expenditures on its program administration costs. The plan must also show a breakdown of that amount showing the amount planned for program administration costs, and capacity building costs related to Employment Insurance activities and not related to Employment Insurance activities.
• Total amount of the organization's planned expenditures on its program assistance costs and a breakdown of that amount between Labour Market Programs, Youth Programs, Child Care Program, and Program for Persons with Disabilities.
• A further breakdown of Labor Market Programs planned expenditures on Employment Insurance related assistance costs and the other program assistance costs.

Accounting of the contributions

Monthly/quarterly

Before an advance is issued for the 3rd month/quarter and each one after that, the organization must submit an account for the contributions for the month/quarter ending one month/quarter prior to the period for which the advance is to be paid.

Annual Audit Report

Within 90 days of the end of the fiscal year

The organization must engage an accounting firm to provide this report during the funding period. It should include the following:

• Audited financial statements for the fiscal year.
• List of adjustments and reclassifications required to the general ledger with an explanation of each one.
• Identification of unexpended balances of advances.
• Identification of other income relative to the Agreement such as interest earned and GST rebates.
• List of any claimed expenses which are not supported by adequate documentation.
• List of all capital assets worth over $250 that were leased or purchased with contribution funds. The list must include, the name, whether it is a lease or purchase, date of purchase/lease, costs and serial number.
• Opinion on the adequacy of the internal financial management procedures and controls.
• Opinion on the effectiveness of the program monitoring.
• Suggestions for ways to improve any deficiencies noted in the opinions.
• Comments on the steps taken to remedy any deficiencies noted in previous reports.

CMHC requirements / non-financial reports

Post-1997 projects

Other information from time to time, as requested

Information relating to the project and project units that may be reasonably required by CMHC, within a mutually agreed upon time frame that is reasonable in the circumstances.

Environmental Site Assessment (Phase 1 report)

On application for National Housing Act (NHA), section 95, Assistance

Each capital project application involving more than six housing units (or multi-storey projects) must undertake, as part of its application proposal, an Environmental Site Assessment (ESA) Phase 1 investigation as described in Canadian Standards Association standard CSA Z768. The purpose of the Phase 1 is to ensure that there is no evidence of contamination on the sites considered for housing units which may constitute an identifiable risk to human health or the natural environment. The ESA report is required as a condition of project approval and will be required prior to issuance of loan advances.

Evidence that per diem rates or grants will be available for the operating costs of the non-shelter component of the project

On application for NHA section 95, Assistance

For care facilities/special purpose housing:

• Evidence required so that, with the subsidy, the project as a whole will operate on a break-even basis.

Pre-1997 projects

Project Data Report (CMHC 2254)

Annually (within four months after the fiscal year-end)

Required for the pre-1997 section 95 subsidized housing portfolio (two percent program). Only the Tenant Profile portion of the form (CMHC 2254) is required to be completed. It is not necessary to involve the auditor in the completion of the form.

CMHC Requirements / financial

Post-1997 projects

Audited financial statements

Annually (within four months after the end of the fiscal year)

The statement must be in a format acceptable to CMHC and prepared by an independent accredited auditor.

The duties of the First Nation's auditor must include, but may not be limited to the following:

• Verification of the statement of revenue and expenditure.
• Verification of the balance sheet.
• The provision of an auditor's report including any internal control letter or other auditor's letter presented to the First Nation.
• The provision of a statement of changes in financial position.
• The provision of a statement to the effect that the Replacement Reserve fund has been properly funded and maintained, and that all interest earned by the fund has been accrued to and maintained with the fund.
• Confirmation that disbursements from the Replacement Reserve fund have been made for items of a capital nature in accordance with the Replacement Reserve Criteria as outlined in Schedule "D." There should also be confirmation that items not on the standard list (exceptions) have received prior CMHC approval, along with the provision of an itemized listing of the Replacement Reserve expenditures for the year including the item and the cost.
• The provision of a statement to the effect that the Operating Reserve fund has been properly funded and maintained, and that all interest earned by the fund has been accrued to, and maintained with the fund in compliance with clause 8 above.
• The provisions of standard notes to the financial statements.

Replacement Reserve Fund

The sponsor's auditor must confirm the following:

• Disbursements from the Replacement Reserve Fund have been made for items of a capital nature in accordance with the criteria and standard list.
• The Procurement criteria have been adhered to.
• Items not on the standard list (exceptions) have received prior CMHC approval.

Audited statement of "final" capital costs

One-time requirement at project completion

Where the statement has not been received with six months CMHC may withhold subsidy payments.

Pre-1997 projects

Audited financial statements

Within four months after fiscal year-end

The duties of the Recipient's auditor shall include the following:

• Verification of the statement of revenue or expenses and where applicable, separate statements of revenue or expenses of the shelter and non-shelter components of the project.
• Verification of the balance sheet.
• Production of a statement indicating whether or not verification of the incomes of the occupants and the rent calculations as required by clause 2(5) have been undertaken. This is provided that such an assessment may be undertaken, by the auditor on a sample basis.
• Verification of the Annual Project Data Report.
• The provision of an auditor's report.
• The provision of a statement to the effect that the Replacement Reserve Fund and the Subsidy Surplus Fund have been properly funded and maintained, and that all interest accruing to these funds has been recorded.

When the above-noted financial statements have not been received, CMHC may suspend subsidy payments.