Year End Reporting Handbook*

Transcription

1 Note: On March 20, 2013 the Technical Advisory Group (TAG) reviewed the 2013 AANDC Year End Handbook and produced a BC version of the document. Edits were for clarity and spelling corrections and have been outlined in red. TAG is a committee of AFOA BC and is organized to identify issues related to First Nations financial reporting and recommend financial reporting standards for First Nations and First Nations organizations. Committee membership includes AANDC, CICA, CGA, CMA and accounting firms. Year End Reporting Handbook* Funding Agreements covering (funding agreements from April 1, 2012 to March 31, 2013) (Don t forget to print on both sides and in black and white)

2 Table of Contents 1.0 CONTEXT AND BACKGROUND SCOPE OF HANDBOOK ACCOUNTING STANDARDS REFERENCES DEFINITIONS FINANCIAL REPORTING REQUIREMENTS First Nations, Tribal Councils and First Nation Political Organizations Recipients Other than First Nations, Tribal Councils and First Nation Political Organizations (includes Non-For-Profit) FINANCIAL REPORTING DESCRIPTION Annual Audited Financial Statements... 9 a) First Nations, Tribal Councils and First Nation Political Organizations... 9 b) Recipients Funding Reconciliation Needs to be included in the statements formats Schedule of Revenue and Expenditures of Funded Recipient Program/Service/Activity (Annex A) Schedules of Salaries, Honoraria, Travel Expenses and Other Remuneration Schedule of Federal Government Funding (Annex E) Auditor s Management Letter ANNEX A - Schedule of Revenue and Expenses ANNEX B - Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration Elected or Appointed Officials ANNEX C - Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration Unelected Senior Officials ANNEX E - Schedule of Federal Government Funding

3 Important Notes Aboriginal Affairs and Northern Development Canada (AANDC) and Health Canada-First Nations and Inuit Health (HC-FNIH) have consolidated their audit reporting requirements into the following Year-End Reporting Handbook (YERH) and Audited Consolidated Financial Statements (ACFS). Both departments are referred throughout the document as AANDC and/or HC. As well, readers should immediately access the sample ACFS formats at (this link will change to reflect the versions). AANDC and HC-FNIH Recipients must report using the YERH and may consider submitting their ACFS in the format available on the AANDC s Internet Site. [**Note: BC version only] AANDC and HC-FNIH First Nation and Inuit Recipients who have a community based funding agreement with both AANDC and HC-FNIH, must submit their ACFS and YERH Schedules to AANDC representatives who will then provide the documents to HC-FNIH. Health Canada, First Nations and Inuit Health Funding means funding provided under a contribution agreement between Her Majesty the Queen as represented by the Minister of Health and a Recipient for the funding of First Nations and Inuit Health programs and services that contains: (i) an "Annual Audit" requirement; and (ii) where that requirement specifies the delivery of the annual audited financial statements package under section 6.1 of this Handbook. This handbook is subject to change at any time during the year. Any changes to this handbook will be communicated by your Regional representatives for both AANDC and HC-FNIH. They will be pleased to answer any questions you may have regarding these changes. 3

4 1.0 CONTEXT AND BACKGROUND The departments of Aboriginal Affairs and Northern Development Canada and (AANDC) and Health Canada (HC) receive and review financial information in conjunction with non-financial information and undertake compliance activities annually. These activities are undertaken to gather information on whether funds provided are expended for the purposes intended, the collected information depicts the Recipient s financial situation and allows AANDC and/or HC to assess whether the funding Recipient s financial situation is sufficiently stable to assure continued delivery of funded programs/services. Reporting on the use of public funds to community members and to Canadians remains an essential element of the management control framework for transfer payments. All governing bodies are ultimately accountable to their stakeholders. As such, AANDC and/or HC must demonstrate to the Canadian public and Parliament, through their respective Ministers, that all funds, including those transferred to Aboriginal and other Recipients are spent in accordance with the terms of funding agreements. The Year End Reporting Handbook (YERH) is a supporting document designed to help Recipients of AANDC and/or HC to comply with the terms and conditions of funding agreements pertaining to financial accountability, transparency and reporting. The handbook must be read in conjunction with the Recipient s funding agreement. Other stakeholders may be part of the management of the funding agreement, for example the Recipient s auditor, accountants or agencies receiving part of the funding provided to a Recipient. Where this is the case, it is strongly recommended that Recipients provide the YERH to all those involved in managing the funding agreement. All involved must understand the Recipient s annual financial reporting requirements and that of their funded Agencies. 2.0 SCOPE OF HANDBOOK This handbook applies to all AANDC and/or HC-FNIH Recipients who receive funding through a signed funding agreement with AANDC and/or HC-FNIH as defined in their funding agreement s terms and conditions, and who have the financial reporting requirements set-out in this handbook. 3.0 ACCOUNTING STANDARDS Financial statements are essential elements of accountability. They depict a Recipient s financial health and provide information on how much funding was spent and for what purposes. Financial statements also assist in future decision making. 4

5 Financial statements are prepared by the Recipient and audited by an independent and qualified auditor. The auditor s function is to determine the completeness and fairness of the financial statements in all material respects; this means an adequate review is done to provide a written professional opinion on the statements. Financial statements provide important information to Recipients. The information is also important to federal government departments which fund transfer payment programs, and the financial institutions that do business with these entities. 3.1 First Nations Produced by the Canadian Institute of Chartered Accountants (CICA), the Public Sector Accounting Handbook (PSA Handbook) applies to all forms of governments in Canada, and First Nations are considered governments from an accounting perspective. Audited financial statements are required to be prepared in accordance with the Canadian public sector accounting standards set out in the Public Sector Accounting Handbook of the Canadian Institute of Chartered Accountants ( PSA Standards ). Additionally, some special purpose detailed reporting may be required, for example Schedules of Salaries, Honoraria, Travel Expenses and Other Remuneration. 3.2 Tribal Councils and First Nations Political Organizations Tribal Councils and First Nations Political Organizations must prepare their audited financial statements in accordance with the Canadian public sector accounting standards set out in the PSA Standards unless Canadian accounting standards definitions and recommendations deem them to be profit-oriented enterprises, not-forprofit organizations, or government not-for-profit organizations. It is the Recipient s responsibility, with the help of their auditor, to determine which of the financial reporting frameworks are relevant to their organization. Additionally, some special purpose detailed reporting may be required, for example Schedules of Salaries, Honoraria, Travel Expenses and Other Remuneration. 3.3 Agencies In some instances, AANDC and/or HC may provide transfer payments to a Recipient that in turn re-distributes a portion or all of these transfer payments to an agency for the delivery of programs and services funded under the terms and conditions of a funding agreement. The funding Recipient who signed the funding agreement with AANDC and/or HC remains accountable to AANDC and/or HC for the performance of its obligations as set out in the funding agreement. 5

6 Therefore, where the Recipient has transferred funding to an agency, the Recipient must require that agency to provide its financial statements to the Recipient in addition to the Recipient providing its own financial statements. Also, upon written request from AANDC and/or HC to the Recipient, a copy of the agency s financial statements must be made available to AANDC and/or HC. 3.4 Societies and Other Organizations Societies and Other Organizations must adhere to the PSA Standards unless Canadian accounting standards definitions and recommendations deem them to be profit-oriented enterprises, not-for-profit organizations, or government not-for-profit organizations. It is the Recipient s responsibility, with the help of their auditor, to determine which of the financial reporting frameworks are relevant to their organization. Additionally, some special purpose detailed reporting may be required, for example Schedules of Salaries, Honoraria, Travel Expenses and Other Remuneration. [NOTE**Consider adding checklist by reporting method as an appendix.] [NOTE**Consider adding definition of DIAND acronym somewhere in the document.] 6

7 4.0 REFERENCES AANDC and/or HC Manual for the Administration of Band Moneys Canadian Institute of Chartered Accountants (CICA) Handbooks Chartered Accountants of Canada Not-for-profit Organizations Financial Administration Act of Canada Financial Reporting by First Nations Report prepared by PSAB and Aboriginal Financial Officers Association of Canada (AFOA) Funding Agreement between the Recipient and AANDC and/or HC Indian Act Indian Bands Revenue Money Regulations Indian Oil and Gas Act Public Sector Accounting Board Recipient Reporting Guide Treasury Board of Canada Secretariat Policy and Directives on Transfer Payments 5.0 DEFINITIONS For the purposes of this handbook see Appendix A of the Treasury Board of Canada Secretariat Directive on Transfer Payments: FINANCIAL REPORTING REQUIREMENTS This section details the components of the financial reports that Recipients must provide to AANDC and/or HC, as identified in the Recipient s funding agreement either Schedule DIAND 4 (Schedule of Reporting Requirements and Due Dates) or Annex 5 (Reporting Requirements and Due Dates DIAND Funding). Where the word AUDITED follows the description of the component, that component must be independently audited according to the requirement set out in the funding agreement. 6.1 First Nations, Tribal Councils and First Nation Political Organizations (using the PSA Standards) Subject to Section (7.6), the Recipient shall provide AANDC AND/OR HC with the financial reports package listed below as indicated in Schedule DIAND 4 (Schedule of Reporting Requirements and Due Dates) or Annex 5 (Reporting Requirements and Due Dates DIAND Funding) of the funding agreement. 7

8 F-0080 Annual Audited Consolidated Financial Statements package, comprised of: General Purpose Financial Statements: (See Section (7.6)) Annual Audited Consolidated Financial Statements Auditor s Management Letter Special Purpose Reporting: Program/Service/Activity Revenues and Expenses Schedules (Annex A) Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration, for Elected (Annex B) and Senior Unelected (Annex C) Officials AUDITOR S ATTESTATION Schedule (Annex E) of Federal Government Funding AUDITOR S ATTESTATION Annex D for Health Canada Funding OR F-0081 Annual Unaudited Schedule of Revenue and Expense package, comprised of: Program/Service/Activity Revenues and Expenses Schedules (Annex A) Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration, for Elected (Annex B) and Senior Unelected (Annex C) Officials AUDITOR S ATTESTATION Schedule (Annex E) of Federal Government Funding AUDITOR S ATTESTATION 6.2 Recipients Other than First Nations, Tribal Councils and First Nation Political Organizations (includes Non-For-Profit) (using the General Reporting Model) The Recipient shall provide the financial reports package listed below that applies as indicated in Schedule DIAND 4 (Schedule of Reporting Requirements and Due Dates or Annex 5 (Reporting Requirements and Due Dates DIAND Funding). F-0190 Annual Audited Financial Statements package, comprised of: General Purpose Financial Statements: Annual Audited Financial Statements AUDITED 8

9 Special Purpose Reporting: Program/Service/Activity Revenues and Expenses Schedules (Annex A) OR F-0191 Annual Audited Schedule of Revenue and Expense package, comprised of: Program/Service/Activity Revenues and Expenses Schedule(s) (Annex A) - AUDITED Auditor s report OR F-0192 Annual Unaudited Schedule of Revenue and Expenses, comprised of: Program/Service/Activity Revenues and Expenses Schedule(s) (Annex A) 7.0 FINANCIAL REPORTING DESCRIPTION 7.1 Annual Audited Financial Statements a) First Nations, Tribal Councils and First Nation Political Organizations (using the PSA Standards) The Recipient shall provide Consolidated Audited Financial Statements in accordance with the PSA Standards. The Annual Audited Financial Statements must at least include the following: Auditor s Report; Consolidated Statement of Financial Position; Consolidated Statement of Operations (including budget figures); Consolidated Statement of Changes in Net Debt; Consolidated Statement of Cash Flows; and Notes to Financial Statements. b) Recipients using frameworks other than the PSA Standards The Recipient shall provide Consolidated Audited Financial Statements in accordance with Canadian Accounting Standards and CICA Handbook. The Audited Financial Statement must at least include the following: Auditor s Report; Balance Sheet/Statement of Financial Position; Income Statement/Statement of Operations; Statement of Retained Earnings/Statement of changes in net assets; 9

10 Statement of Cash Flows; and Notes to Financial Statements. 7.2 Funding Reconciliation Needs to be included in the statements formats AANDC and/or HC must be able to reconcile funding provided to the Recipient. The following reconciliation must be submitted as part of the Audited Financial Statement package: AANDC and/or HC funding per Financial Statement $ x less: prior year deferred revenue - detailed by Program/Service/Activity ($X ) add: current year deferred revenue - detailed by Program/Service/Activity $X AANDC and/or HC funding per funding confirmation $X add/less: adjustments add/less: transfers In addition, the following information must be presented in the funding reconciliation: - amounts due to/from AANDC and/or HC to the extent not included in the funding confirmation; - detailed explanations of the discrepancies between the amounts stated in the funding agreement and AANDC and/or HC s funding amounts reflected in the financial statements; - cross-references to the corresponding page/notes in the Financial Statements; - for Block Funded Programs/Services/Activities, details regarding transfers of the AANDC and/or HC Block Contribution funding between Block Funded Programs/Services/Activities; and - other adjustments as applicable. 7.3 Schedule of Revenue and Expenditures of Funded Recipient Program/Service/Activity (Annex A) Important information: Individual schedules are not required to be audited unless identified under section 6 as category F A separate Schedule of Revenue and Expenses must be provided for each Program/Service/Activity/Project for which funding is provided through a funding agreement. 10

11 More specifically, the Program/Service/Activity/Project Revenues and Expenses Schedules must: be presented on an accrual basis (Revenues/Funding received and/or receivable during the statement period less expenses incurred excluding amortization); o Revenues are accounted for in the year in which the transactions or events occur giving rise to the revenues for monetary transactions. o Expenses are accounted for in the year in which the goods and services are acquired and a liability is incurred, or transfers are due for monetary transactions but do not include non-monetary transactions e.g. amortization expenses. present each schedule s revenue and expense information for the Programs/Services/Activities/Projects separately and individually by Set, Fixed, Flexible or Block Contribution funding type as identified in the funding agreement; disclose all revenues/funding received by source and expenses incurred by object for each Program/Service/Activity specified in the funding agreement; include a revenue section that outlines funding/revenue from all sources including funds received from other government departments, private enterprises and other sources; present unexpended funds; detail opening and closing balances of deferred/unexpended funding; disclose budget figures (optional); be approved by an authorized representative of the Recipient, indicated by a signature on the submitted package; clearly disclose all amounts due to/from AANDC and/or HC. Repayable unexpended funding balances or ineligible expenses must be disclosed as accounts payable. Claims eligible for reimbursement under the terms and conditions of the funding agreement must be disclosed as accounts receivable; and include any additional information to the schedules/financial statements, if relevant. 11

12 7.4 Schedules of Salaries, Honoraria, Travel Expenses and Other Remuneration (Annexes B and C) Auditor s Attestation The schedules described in this section must be accompanied by one of the following auditor s attestations: an auditor s report; or an auditor s review engagement report Requirement for Schedules of Salaries, Honoraria, Travel and Other Remuneration At a minimum, the schedules must include the information described below in the Elected or Appointed Officials (Annex B) and Unelected Senior Officials (Annex C) sections Elected or Appointed Officials A Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration must be prepared in accordance with Annex B. The amounts to be disclosed must be from all sources within the Recipient s financial reporting entity including amounts from, but not limited to, economic development and other types of business corporations. The amounts included in this schedule must have been paid on behalf of, earned or accrued by elected or appointed officials and could include amounts such as travel expenses, debt write-offs, salaries and benefits from other employment in the reporting entity, and dividends or other such amounts received from businesses included in the Recipient s reporting entity. For the purposes of this section, the elected or appointed officials are: the elected Chief and members of Council; in organizations with a Board of Directors, either the elected and/or appointed representatives in charge of the organization; and in instances where additional amounts are earned or accrued by any other elected Chiefs and member of Councils that are not elected officials of the reporting entity, then the amounts earned or accrued by these individuals should also be disclosed. 12

13 7.5 Schedule of Federal Government Funding (Annex E) a) Scope and Background All Recipients that are First Nations, Tribal Councils and First Nation Political Organizations must provide AANDC and/or HC with a Schedule of Federal Government Funding and AANDC and/or HC will publicly disclose this information. This public disclosure will inform Canadians of the many programs and services delivered by the Recipient that are supported by federal funds. The following funds are to be included in the Schedule: funds directly received from all federal government departments; and funds that have flowed through another organization and that have ultimately been transferred to a Recipient. This funding must be traceable to a federal government funding source. The amounts transferred to Recipients for comprehensive, specific and other claims settlements are not to be included in the schedule. 7.6 Auditor s Management Letter THE CICA Handbook Assurance section 265 states that this communication is either referred to as an Auditor s Management Letter or an Internal Control Letter. These letters and the recommendations contained therein are valuable management tools to help build Recipient financial and administrative capacity. It is strongly recommended that the Auditor s Management Letter or Internal Control Letter be provided to AANDC and/or HC in all instances. However, this becomes a mandatory reporting requirement in the following cases: 1. Where, a recipient is already under default provisions of a funding agreement (a continuation of a previously imposed default); and 2. When a Recipient is in default of its funding agreement and AANDC and/or HC has notified the Recipient that a default management action is required, AANDC and/or HC will request the Auditor s Management Letter or Internal Control Letter. 13

14 ANNEX A Schedule of Revenue and Expenses For the year ended March 31, 20XX Funded Recipient Program/Service/Activity Name Revenue (examples) Aboriginal Affairs and Northern Development Other revenue AANDC and/or HC Trust Fund interest revenue Prior year unexpended funding (where applicable) TOTAL REVENUE Expenses (examples) Advertising Amortization Audit fees Bad debts Bank charges Cigarette quota Emergency assistance Honoraria Insurance Interest on long-term debt Meeting Miscellaneous Office Professional fees Rent Repairs and maintenance Salaries and benefits Subcontracts Supplies Telephone Tradition and culture Travel TOTAL EXPENSES 201X Budget (Optional) 201X *Unaudited 201Y (prior year) *(Unaudited) Surplus (deficit) before transfers Transfers between programs Transfer to Education (example) Transfer from Casino (example) Surplus (deficit) *Unless F-0191, then would be audited. 14

15 ANNEX B Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration Elected or Appointed Officials Name of Funding Recipient For the Year Ended Month, XX, YEAR Name of Individual Position Title Number of Months * Salary 1 [Note 1] Honoraria [Note 2] Other Remuneration [Note 3] Total Travel Expenses * The number of months during the fiscal year that the individual was an elected or appointed official Notes: 1 - Salary is a fixed amount of money agreed to every year as pay for an employee. 2 - Honoraria are ex gratia payments made to a person for their services in a volunteer capacity or for services for which fees are not traditionally required. 3 - Other remuneration represents any amount paid for remuneration that is a benefit but not part of a salary or an honorarium received from other organizations (for example First Nation, Tribal Council, company) due to having the political position such as bonuses, the personal use of a vehicle supplied by the Recipient, pension contributions, health benefits, etc. 15

16 ANNEX C Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration Unelected Senior Officials Name of Funding Recipient For the Year Ended Month, XX, YEAR Name of individual (optional) Position Title Number of Months * Actual Salary or Approved Salary Range [Note 1] Honoraria Expense [Note 2] Other Remuneration [Note 3] Travel Expenses From / To * The number of months during the fiscal year that the individual was on staff Notes: 1 - Salary is a fixed amount of money agreed to every year as pay for an employee. 2 - Honoraria are ex gratia payments made to a person for their services in a volunteer capacity or for services for which fees are not traditionally required. 3 - Other remuneration represents any amount paid for remuneration that is a benefit but not part of a salary or an honorarium received from other organizations (for example First Nation, Tribal Council, company) due to having the political position such as bonuses, the personal use of a vehicle supplied by the Recipient, pension contributions, health benefits, etc. 16

17 ANNEX D Name of First Nation and Inuit Recipient Statement of Moveable Assets Reserve for Health Canada First Nations and Inuit Health Funding FOR THE PERIOD ENDING MARCH 31, 2013 Reporting for all Health Canada, First Nations and Inuit Health funding must be broken down into the individual program and services funded and listed under the Program Funding schedule (normally Schedule "2") in the Recipient's Health Funding Consolidated Contribution Agreement and any of its amendments. Recipients of Flexible and Flexible Transfer funding agreements dated prior to April 2012 and Block Flexible and Block Flexible Transfer funding agreement shall also provide a Statement of Moveable Assets Reserve (MAR) for the Health Canada, First Nations and Inuit Health funding in accordance with the Health Canada, First Nations and Inuit Health Statement of Moveable Assets Reserve for Health Canada following this table BALANCE AT BEGINNING OF YEAR AMOUNT PROVIDED IN AGREEMENT FOR MAR $ xxx $ xxx $ xxx $ xxx $ xxx $ xxx REVENUES GENERATED $ xxx $ xxx EXPENSES (ACQUISITIONS and REPLACEMENTS) $ xxx $ xxx BALANCE AT END OF YEAR $ xxx $ xxx 17

18 ANNEX E Schedule of Federal Government Funding (To be reported as per the Funding Agreement) Federally Funded Programs, Projects and Services Directly / Indirectly Funded by the Government of Canada Aboriginal Affairs and Northern Development Canada Claims and Indian Government - Researching of claims - Negotiation (Claims and Self-Government) process - Implementation of claim agreements - Other specific projects Federal Funding Received A Unexpended Federal Funding Beginning of Year B Adjustments or Transfers (e.g. Block transfers) C Total Federal Funding Available A + B + C = D Federal Funding Expended E (OPTION 1) Total Expenses from All Sources (OPTION 2) Unexpended Federal Funding End of Year D E = F (OPTION 1) N/A (OPTION 2) Community Development - Infrastructure (includes Housing Support, Water & Sewer and Other Facilities) - Education Facilities - Acquisition & Construction of Infrastructure (includes Housing Support, Water & Sewer and Other Capital) - First Nations Water Management Strategy - Gathering Strength (Infrastructure Facilities) - Implementing Immediate Investment in FN Housing on Reserve (Lot Servicing) - Safe Drinking Water - Acquisition & Construction of Education Capital - School Construction (only Alberta) - Off Reserve Housing - Community-Based (On- 18

19 Reserve Housing) - Housing Service Delivery - Implementing Immediate Investment in FN Housing on Reserve (New Constructions / Renovations) - Gathering Strength (Housing) - Recreation Programs - Community Capital Facilities Service Delivery - Technical Services - Comprehensive Community Based Planning - Other specific projects Economic Development - Community Economic Development Program - Community Economic Opportunities Program - Aboriginal Business Canada Programs - Other specific projects Education - Elementary/Secondary Services (includes Band Operated Schools, Provincial Schools, Federal Schools, Special Education Program and Elementary/Secondary Student Support Services) - Post-Secondary Education ( includes Post- Secondary Education - Indian Studies Support, Post Secondary Student Support Program and University and College Entrance Preparation Program) - Education Partnerships Program - All other Education Programs ( includes New Paths for Education Program, Strengthening Education Capacity, Improving School Effectiveness, Parental and Community Engagement, Teacher Recruitment and Retention, Information Communication Technology (for IT RMOs only), First Nations and Inuit Youth, Employment Strategy, First Nation Student Success Program, Special Education Program, Cultural Education 19

20 Centers, National Aboriginal Achievement Foundation and Other specific projects) Indian Government Support - Indian Government Support Alternative Funding Agreement - Band Support Funding - Band Employee Benefits - Tribal Councils Funding - Band Advisory Services - Other specific projects Land Management - Land Management - Implementation of the First Nations Land Management Initiative Act - Other specific projects Social Development - Assisted Living - Child & Family Services - Family Violence - Income Assistance - National child Benefit Reinvestment - Other Social Services (includes Early Childhood Development, Gathering Strength - Social Development and other specific projects) Indian Registration - Registration and membership - Management of individual - monies - Estate Management - Treaty annuities Governance and Institutions of Government - Band Governance (Elections and By-Laws) - Professional and Institutional Development Program - Governance Activities: National Centre for First Nations: - Consultation and Policy Development - Gathering Strength - Institutions: - First Nations Tax Commission - First Nations Financial 20

21 Management Board - First Nations Financial Authority - Gathering Strength - Other specific projects Northern Affairs: - Climate Change - Sustainable Development Northern Economic Development - Hospital and Physician Services - Northern Contaminants Program - Other Northern Affairs Programs / Services Other All other programs and services that are not described in above categories Sub-total for AANDC AND/OR HC Health Canada As per the Program Funding listed in the Health Canada Funding Contribution Agreement and all amendments. Sub-total for Health Canada Canada Mortgage and Housing Corporation - Non-Profit On-Reserve Housing - Residential Rehabilitation Assistance Program (RRAP) Homeowner and Persons with Disabilities Programs - RRAP Rental (including Secondary and Garden Suites) - RRAP Conversions - Home Adaptations for Seniors Independence Program - Shelter Enhancement Program - Housing Internship Initiative for FN and Inuit Youth See Supplementary 21

22 Information Sub-total for CMHC Human Resources and Skills Development Canada Fisheries and Oceans Canada Canadian Heritage Public Safety Canada Industry Canada Natural Resources Canada Justice Canada Privy Council Office National Defence Canada Revenue Agency Other Grand Total 22