PRINCE ALBERT GRAND COUNCIL

FINANCIAL 20 REPORT 17

PAGC O f f i c e s

Executive Office Holistic Wellness Centre (SIIT) Business Admin Chief Joseph Custer Reserve #201 Chief Joseph Custer Reserve #201 710 15th Ave East 2nd Floor 2300 - 10th Avenue West 2300 10th Avenue West, Cottage 3 Prince Albert, SK S6V 7A4 P.O. Box 2350 Prince Albert, SK S6V 6Z1 Tel: 953-7225 Fax: 763-6899 Prince Albert, SK S6V 6Z1 Tel: 765-5305 Toll Free: 800-765-5305 Tel: 953-7200 Fax: 764-6272 Fax: 765-5223 Spiritual Healing Lodge Wahpeton Reserve 94 B Agriculture Information Technology Services Box 2350 Main Floor – McIntosh Mall 2300-10th Avenue West Prince Albert SK. S6V 6Z1 P.O. Box 3003 Cottage #4 Ph: 953-2498 Fax: 953-2514 Prince Albert, SK S6V 6G1 Prince Albert, SK S6V 7G3 Ph: 953-2755 Fax: 953-2440 Ph: 953-7281 Fax: 764-5388 Sports, Culture & Recreation 2ND Floor: 3601-5TH Ave East Angus Mirasty School Justice Unit P.O. Box 2770 2101 - 5th Avenue West 77A-11th Street West Prince Albert, SK S6V 7M2 P.O. Box 1988 P.O. Box 2350 Ph: 953-7234 Fax: 922-3135 Prince Albert, SK S6V 6K1 Prince Albert, SK S6V 6Z1 Tel: 953-7232 Fax: 763-9245 Ph: 953-7254 Fax: 764-7295 Sprucelodge Boarding Home Cottage 10 Child Care & Education Centre Northern Lights Community Prince Albert, SK S6V 3S1 Chief Joseph Custer Reserve #201 Development Corporation Ph: 953-1590 Fax: 922-2502 851 - 23rd Street West, Cottage 5 2nd Floor, 2300-10th Avenue West P.O. Box 1988 P.O. Box 2350 Urban Services Prince Albert, SK S6V 4M4 Prince Albert, SK S6V 6Z1 1410 B Central Ave. Tel: 953-7210 Fax: 763-1270 Ph: 953-7259 Fax: 764-0765 P.O. Box 2350 Prince Albert, SK S6V 6Z1 Education Northern Spruce Housing Tel: 765-5300 Fax: 922-5544 Sturgeon Lake Office Complex P.O. Box 777 3601 - 5th Ave. East Prince Albert, SK S6V 5S2 Valley Hill Youth Treatment Centre P.O. Box 2770 Tel: 922-4122 Fax: 764-9222 PO Box 761 Prince Albert, SK S6V 6K1 2101-10th Avenue West Tel: 953-7234 Fax: 922-3135 P.A. Development Corporation Prince Albert, SK S6V 5S2 2nd Site Wahpeton Reserve #94A Ph: 764-2311 or 764-2312 or Chief Joseph Custer Reserve #201 P.O. Box 478 764-2958 Fax: 764-2377 2300 10th Ave West, Cottage 11 Prince Albert, SK S6V 5R8 Prince Albert, SK S6V 7M2 Tel: 922-0099 Fax: 922-5075 White Buffalo Treatment Centre Tel: 953-7234 Fax: 922-3135 Sturgeon Lake Reserve #101 PAGC Learn & Grow Daycare P.O. Box 2350 Housing & Technical Services Cottage 9 Prince Albert, SK S6V 6Z1 Chief Joseph Custer Reserve #201 2300-10th Ave West Ph: 764-5250 Fax: 764-5255 2300 10th Ave West, Cottage 12 Prince Albert, SK S6V 6K1 Prince Albert, SK S6V 7G3 Ph: 765-5308 Fax: 763-0838 Tel: 953-7242 Fax: 922-1710 Personnel & Finance Forestry 2300-10th Avenue West Chief Joseph Custer Reserve #201 P.O. Box 2410 2300 - 10th Avenue West, Cottage 12 Prince Albert, SK S6V 7G3 Prince Albert, SK S6V 7G3 Ph: 953-7217 Fax: 953-1045 Tel: 765-5373 Fax: 763-2012 Finance Fax: 763-3635

Health & Social Development Sakwatamo Lodge Chief Joseph Custer Reserve #201 #100 851 - 23rd Street West P.O. Box 3917 P.O. Box 1775 Melfort, SK S0E 1A0 Prince Albert, SK S6V 5T3 Tel: 864-3631 Fax: 864-2204 Tel: 953-7283 Fax: 763-6611 F i n a n c e S u m m a r y

The determination and leadership of our member First Nations Chiefs and our Executive have guid- ed PAGC over the last few years to recovery of a large deficit of $6.5 million. First Nations com- This year will be the fourth during which PAGC has munity members and staff have worked together suffered from INAC’s drastic cut of $1,343,314 to with PAGC staff and program managers to deliver our Tribal Council Funding (TCF) that was imposed services both effectively and efficiently during this on all regional management organizations begin- ongoing recovery. We will continue to rely on our ning in April of 2014. This 71% reduction in core member First Nations leaders, Executive and staff funding by INAC, now totals $5.4 million that would to help us eliminate PAGC’s net debt over the next have provided essential funding for core advisory year and a half. services to our member First Nations. It reduced PAGC’s ability to assist First Nations in their consul- The consolidated operating results for the 2017 fis- tation and negotiation with the federal government cal year show an annual surplus of about $900,000 on treaty issues and program services. We remain resulting from increased revenue to $81.1 mil- optimistic that some of this funding will be restored lion and expenditures of $80.2 million. Increased in some form so that PAGC can continue to effec- funding at mid-year from INAC for Education and tively serve our member First Nations. Technical Services raised our budget by $17 million over the prior year. After amortization expense of We are grateful for the diligent work of our auditors $533,672 and investment in tangible capital as- to meet stringent time lines to complete this year’s sets of $703,891, the net debt recovery debt was audit. We appreciate the dedication and profes- $717,372, which is a reduction from ($3.05 mil- sionalism of our auditors, Keith Fonstad, Todd lion) to ($2.33 million). Some of the yearend fund- Robertson and all the staff at MNP LLP, especially ing has been recorded but not yet received from this year. Their advice and patience has crucial to the funding agencies nor expended, resulting in an finishing the financial statements under hectic cir- increase in deferred revenue to $2.6 million from cumstances. We thank them for working night and $0.5 million. day as well as on weekends to provide audited fi- nancial statements to the Annual Ass. every year. The governance and support of our First Nations leadership and the Executive has ensured that For a quarter century our department has enjoyed PAGC will continue to improve its financial posi- the presence and encouragement of our retiring tion by following budgets for program services and Grand Chief Ron Michel These past years he had discretionary expenditures. Our deficit recovery exhibited resilience, perseverance and compassion target remains around $1.5 million for the current in serving as first as Chief of Peter Ballantyne Cree fiscal year, so that the net debt can be mostly elim- Nation and then as Grand Chief of PAGC. His lead- inated by the next fiscal year. The Annual Assem- ership and support at our offices is highly honored bly has been active in reviewing PAGC’s financial and respected. He has our best wishes as he enjoys performance and our First Nations delegates have more time with his family, friends and community played a very constructive role and provided sup- members as he continues to serve his people. port during our deficit recovery. We are grateful for their dedication and work at their communities and The finance staff appreciates our First Nations El- their contributions to PAGC. The Chiefs on PAGC’s ders, Chiefs and Councils, and their staff for their Executive/Treasury Board have been supportive work and commitment towards PAGC’s financial of our deficit recovery process through quarterly success and the progress of their communities. We reviews of the budgets and discretionary expendi- express our sincere appreciation for your leader- tures and they will continue to monitor and recover ship, guidance, wisdom and support over the years any over-expenditures by the Executive and staff. as PAGC strives to serve your members better. T a b l e o f C o n t e n ts

2 Consolidated Statement of Financial Position 3 Consolidated Statement of Operations 4 Consolidated Statement of Changes in Net Debt 5 Consolidated Statement of Cash Flows 6-15 Notes to the Consolidated Financial Statements 16 Consolidated Schedule of Tangible Capital Assets 17 Consolidated Schedule of Expenses by Object 18-24 Consolidated Schedules of Revenue and Expense by Program 25-26 Financial Charts 27 Summary of Financial Activities and Surplus 28-34 Schedules of Program Financial Activities and Surplus PADC Management Company Ltd. Consolidated Statement of Financial Position As at March 31, 2017

2017 2016

Financial assets Cash resources (Note 3) 1,968,936 1,358,458 Accounts receivable (Note 4) 9,621,534 4,564,013 Due from member First Nations (Note 5) 2,012,239 1,923,649 Note receivable (Note 6) 25,245 48,309 Total financial assets 13,627,954 7,894,429

Liabilities Current Bank indebtedness (Note 7) 8,889,089 6,457,770 Accounts payable and accrued liabilities (Note 8) 2,797,241 2,843,263 Deferred revenue (Note 10) 2,591,781 519,107 Due to member First Nations (Note 11) 834,909 1,003,727 Current portion of long-term debt (Note 12) 135,714 26,452 Total current liabilities 15,248,735 10,850,318

Long-term debt (Note 12) 712,500 94,763

Total liabilities 15,961,234 10,945,081

Net debt (2,333,281) (3,050,652)

Non-financial assets Prepaid expenses 23,221 10,834 Tangible capital assets (Note 13) 3,414,240 3,244,020 Total non-financial assets 3,437,461 3,254,854

Accumulated surplus (deficit) (Note 21) 1,104,180 204,202

Contractual obligations (Note 14) Contingent liabilities (Note 15)

Director

Director

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2 PADC Management Company Ltd. Consolidated Statement of Operations For the year ended March 31, 2017

Schedule Budget 2017 2016 (Note 21) Revenue Federal Government: (Note 16) Indigenous and Northern Affairs Canada 41,444,826 44,048,279 27,567,572 INAC - Other - - 15,089 Health Canada - First Nations and Inuit Branch 14,427,930 15,764,936 14,927,745 Public Health Agency Canada 80,000 80,946 80,946 Justice Canada 509,727 507,790 509,727 Correctional Services Canada 600,000 554,351 586,849 Canadian Nuclear Safety Commission 20,000 7,000 16,110 Public Safety Canada - 53,064 62,886 Canada Mortgage and Housing Corporation 80,000 288,982 224,532 Provincial Government: Sask Ministry of Justice 580,600 473,925 580,449 Sask Ministry of Corrections, Policing and Public Safety 240,800 224,885 240,800 Sask Ministry of Education 280,000 457,755 234,717 Sask Ministry of Environment 2,239,500 1,706,951 2,280,865 Sask Ministry of Social Services 2,000,000 1,850,137 184,080 Indian Institute of Technologies 3,546,204 4,038,757 3,415,419 First Nations Trust 5,180,000 4,817,435 5,142,026 Federation of Sovereign Indigenous Nations 651,832 768,252 656,832 Northern Lights Community Development Corporation 810,000 667,313 833,976 Administration Fees and Services (Note 18) 1,060,000 479,651 462,996 First Nations Funding 2,625,600 2,070,727 3,881,123 Other Sources 1,507,059 2,284,499 2,472,258 Total Revenue 77,884,078 81,145,636 64,376,996 - Program Expenses First Nations Government and Administration 3 7,489,795 7,459,530 7,551,052 Community Services 4 5,779,457 4,771,167 5,559,350 Economic Development 5 1,219,912 1,237,313 1,259,927 Education 6 35,818,235 36,744,157 21,733,526 Health 7 16,188,734 17,947,504 17,054,702 Infrastructure Services 8 8,210,647 10,265,332 8,415,552 Justice 9 1,963,117 1,820,655 1,958,908 Total Expenses 76,669,898 80,245,657 63,533,018 - - Annual surplus 1,214,180 899,978 843,977

Accumulated deficit, beginning of year 204,202 204,202 (639,776)

Accumulated surplus, (deficit) end of year 1,418,382 1,104,180 204,202

The accompanying notes and supplementary schedules are an integral part of these consolidated financial statements.

2 3 PADC Management Company Ltd. Consolidated Statement of Changes in Net Debt For the year ended March 31, 2017

Budget 2017 2016 (Note 21)

Annual surplus 1,214,180 899,978 843,977

Acquisition of tangible capital assets - (703,891) (164,960) Amortization of tangible capital assets 500,000 533,672 515,134 1,714,180 729,760 1,194,152

Replacement reserves Prepaid expenses - (12,388) 37,881

Decrease in net debt 1,714,180 717,372 1,232,033

Net debt, beginning of year (3,050,652) (3,050,652) (4,282,685)

Net debt, end of year (1,336,472) (2,333,280) (3,050,652)

The accompanying notes and supplementary schedules are an integral part of these consolidated financial statements.

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4 PADC Management Company Ltd. Consolidated Statement of Cash Flows For the year ended March 31, 2017

2017 2016

Cash provided by (used for) the following activities: Operating Annual surplus 899,978 843,977 Items not affecting cash Amortization of tangible capital assets 533,672 515,134

Changes in working capital accounts Accounts receivable (5,057,521) (67,985) Due from member First Nations (88,590) 244,323 Note receivable 23,064 (20,722) Prepaid expenses (12,388) 37,881 Accounts payable and accrued liabilities (46,022) 495,346 Due to governments - (123,136) Due to member First Nations (168,818) (145,272) Deferred revenue 2,072,674 (40,076) (1,843,949) 1,739,471

Capital activities Purchase of tangible capital assets (703,891) (164,960) (703,891) (164,960) Financing activities Increase in long-term debt 950,000 - Repayment of long-term debt (223,001) (25,860) Increase (decrease) in bank indebtedness 2,431,319 (567,330) 3,158,319 (593,190)

Increase (decrease) in cash resources 610,478 981,321

Cash resources, beginning of year 1,358,458 377,138

Cash resources, end of year 1,968,936 1,358,458

Supplementary cash flow information: Interest paid in the year 97,287 117,316

The accompanying notes and supplementary schedules are an integral part of these consolidated financial statements.

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PADC MANAGEMENT COMPANY LTD. Notes to the Consolidated Financial Statements For the year ended March 31, 2017

1. Description of business

The Company is incorporated under the Business Corporations Act of Saskatchewan and operates as a non-profit organization and is primarily engaged in providing management services and administering programs for the Prince Albert Grand Council and their member First Nations.

2. Summary of significant accounting policies

Basis of Accounting

These consolidated financial statements have been prepared in accordance with Canadian public sector accounting standards prescribed for governments as recommended by the Public Sector Accounting Board.

Reporting Entity

PADC Management Company Ltd. is the reporting entity for the Prince Albert Grand Council government and all related entities that are controlled by the Prince Albert Grand Council.

Principles of Consolidation

All controlled entities are fully consolidated on a line-by-line basis except for the commercial enterprises which meet the definition of government business enterprise, which are included in the Consolidated Financial Statements on a modified equity basis. Inter- organizational balances and transactions are eliminated upon consolidation. Organizations consolidated in the Company’s financial statements include:

 Sakwatamo Lodge Inc.  Sprucelodge Boarding Home Inc.  Prince Albert Grand Council Women’s Commission Inc.  PAGC Learn and Grow Daycare Inc.  PAGC Holdings Inc.  Prince Albert Grand Council Urban Services Centre Inc.  Prince Albert Grand Council Spiritual Healing Lodge

Cash and cash equivalents

Cash and cash equivalents include cash on hand, balances with banks net of bank overdrafts and term deposits having a maturity of three months or less at acquisition which are held for the purpose of meeting short-term cash commitments.

Tangible capital assets

Tangible capital assets are recorded at cost, which includes amounts that are directly related to the acquisition, design, construction, development, improvement or betterment of the assets. Cost includes overhead directly attributable to construction and development, as well as interest costs that are directly attributable to the acquisition or construction of the asset.

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PADC MANAGEMENT COMPANY LTD. Notes to the Consolidated Financial Statements For the year ended March 31, 2017

2. Summary of significant accounting policies - continued

Tangible capital assets – continued

Leases that transfer substantially all the benefits and risks of ownership to the lessee are recorded as capital leases. Accordingly, at the inception of the leases, the tangible capital asset and related lease obligations are recorded at an amount equal to the present value of future lease payments discounted at the lower of the interest rate inherent in the lease contracts and the Company’s incremental cost of borrowing.

Amortization is provided for on a declining balance basis over their estimated useful lives as follows:

Buildings and leasehold improvements 5-15% Furniture and equipment 20-50% Automotive 30% Computer equipment 50%

Tangible capital assets are written down when conditions indicate that they no longer contribute to the Company’s ability to provide goods and services, or when the value of future economic benefits associated with the tangible capital assets are less than their net book value. The net write-downs are accounted for as expenses in the consolidated statement of operations.

Contributed capital assets are recorded into revenues at their fair value on the date of donation, except in circumstances where fair value cannot be reasonably determined, in which case they are recognized at nominal value. Transfers of capital assets from related parties are recorded at carrying value.

Certain assets which have historical or cultural value, including works of art, historical documents and historical and cultural artifacts, are not recognized as tangible capital assets. Assets under construction are not amortized until the asset is available to be put into service.

Long-lived assets

Long-lived assets consist of tangible capital assets. Long lived assets held for use are measured and amortized as described in the applicable accounting policies.

PADC Management Company Ltd. performs impairment testing on long-lived assets held for use whenever events or changes in circumstances indicate that the carrying amount of an asset, or group of assets, may not be recoverable. The carrying amount of a long-lived asset is not recoverable if the carrying amount exceeds the sum of the undiscounted future cash flows from its use and disposal. Impairment is measured as the amount by which the asset’s carrying amount exceeds its fair value. Fair value is measured using prices for similar items. Any impairment is included in surplus for the year.

Asset classification

Assets are classified as either financial or non-financial. Financial assets are assets that could be used to discharge existing liabilities or finance future operations. Non-financial assets are acquired, constructed or developed assets that do not normally provide resources to discharge existing liabilities but are employed to deliver government services, may be consumed in normal operations and are not for resale in the normal course of operations. Non-financial assets include tangible capital assets and prepaid expenses.

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PADC MANAGEMENT COMPANY LTD. Notes to the Consolidated Financial Statements For the year ended March 31, 2017

2. Summary of significant accounting policies - continued

Net Debt

PADC Management Company Ltd.’s financial statements are presented so as to highlight net debt as the measurement of financial position. The net debt of PADC Management Company Ltd. is determined by its financial assets less its liabilities. Net debt is comprised of two components, non-financial assets and accumulated surplus.

Revenue Recognition

Revenues are recognized in the period in which the transactions or events occurred that gave rise to the revenues. All revenues are recorded on an accrual basis, except when the accruals cannot be determined with a reasonable degree of certainty or when their estimation is impracticable.

Government transfers are recognized as revenues when the transfer is authorized and any eligibility criteria are met, except to the extent that transfer stipulations give rise to an obligation that meets the definition of a liability. Transfers are recognized as deferred revenue when transfer stipulations give rise to a liability. Transfer revenue is recognized in the statement of operations as the stipulation liabilities are settled.

Contributions from other sources are deferred when restrictions are placed on their use by the contributor, and are recognized as revenue when used for the specific purpose

Revenue related to fees or services received in advance of the fee being earned or the service is performed is deferred and recognized when the fee is earned or service performed.

Segments

PADC Management Company Ltd. provides a range of services to its members. For management reporting purposes, operations and activities are organized and reported by each segment separately reported, the segment revenue and expenses represent both amounts that are directly attributable to the segment and amounts that are allocated on a reasonable basis. PADC Management Company Ltd.’s segments are as follows:

First Nations Government and Administration – includes First Nations Government, Tribal Council Administration, the PAGC Women’s Commission, the Treaty Defense Fund, Band Employee Benefits, the community development corporation, IT Services and Special Projects.

Community Services – includes the Childcare and Education Center, the daycare center, and sports, culture and recreation.

Economic Development – includes CEDO funds, CEOP projects, and the agriculture program,

Education – includes all second level services and direct services for the member First Nations schools, post-secondary education, urban services, Denesuline employment training, summer student employment and the active measures programs.

Health – includes contribution programs and health transfer services, treatment centers and capital addition to Sakwatamo Lodge.

Infrastructure Services – includes Engineering and Technical services, forest fire suppression and the fire smart – fuel management program.

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PADC MANAGEMENT COMPANY LTD. Notes to the Consolidated Financial Statements For the year ended March 31, 2017

2. Summary of significant accounting policies - continued

Segments - continued

Justice – includes community justice initiatives, alternative measures, court workers, family violence and the Spiritual Healing Lodge.

The segment results for the period are as shown in the attached schedules.

Measurement uncertainty

In preparing the consolidated financial statements for the Company, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities, at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the period. Actual results could differ from these estimates.

3. Cash resources 2017 2016

Cash in bank 2,113,936 1,358,458

4. Accounts receivable 2017 2016

Federation of Sovereign Indigenous Nations 308,819 130,906 Due from funding agencies Indigenous and Northern Affairs Canada 4,169,142 Health Canada 2,575,326 Justice Canada 173,912 Canada Mortgage and Housing Corporation 53,477 Correctional Services Canada 78,666 Public Safety Canada 32,193 Public Health Agency Canada 4,857 Subtotal – Federal Government 7,087,573 2,354,009

Saskatchewan Justice 80,677 Saskatchewan Ministry of Health 84,520 Saskatchewan Ministry of Environment 10,985 Subtotal – Provincial Government 176,182 585,433

Saskatchewan Indian Institute of Technology 930,223 ADNT Trust 31,414 First Nations Child and Family Services 162,576 Northern Lights Community Development Corp. 62,715 Subtotal – Other agencies 1,186,929 774,982

Other receivables 403,026 324,430 Council and staff advances 241,737 171,294 Canada Revenue Agency 217,269 222,958 9,621,534 4,564,013

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PADC MANAGEMENT COMPANY LTD. Notes to the Consolidated Financial Statements For the year ended March 31, 2017

5. Due from member First Nations

Amounts due from member First Nations are short-term loans, advances and outstanding balances from prior years. No security has been taken and all receivables have no set terms of repayment.

2017 2016

Black Lake 571,643 659,209 Cumberland House 162,564 153,650 Fond du Lac 303,022 274,452 Hatchet Lake 68,117 163,444 James Smith 575,187 481,737 Lac La Ronge - - Montreal Lake - - Peter Ballantyne 138,709 167,085 Red Earth 42,801 12,031 Shoal Lake 150,196 12,041 Sturgeon Lake - - Wahpeton - - 2,012,239 1,923,649

6. Note receivable

An amount of 25,245 (2016 - 48,309) was receivable from the Prince Albert First Nations Business Development Limited Partnership, a partnership controlled by the same shareholders as PADC Management Company Ltd. No interest is charged and no security has been taken. The receivable relates to a profit share allocation of this business partnership and will be repaid on a current basis.

7. Bank indebtedness

Bank indebtedness consists of outstanding cheques issued and bank balances at year end. Interest is payable at prime plus 1.00%, and is secured by a general security agreement covering all assets. Line of credit facilities were available from two banks with overdraft limits of $3,000,000 and $75,000, of which 1,507,875 (2016 - 1,845,363) and 21,323 (2016 - ,69,174) respectively, were drawn at end of the year.

8. Accounts payable and accrued liabilities

2017 2016

Trade payables 2,080,747 2,285,408 Accrued salaries and benefits payable 716,494 557,855 2,755,241 2,843,263

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PADC MANAGEMENT COMPANY LTD. Notes to the Consolidated Financial Statements For the year ended March 31, 2017

9. Deferred revenue

Revenue received during the year from various funding agencies which pertain to future expenditures are recorded as deferred revenue and will be recognized as revenue in future years as follows:

Balance Contributions Balance beginning of year received Recognized end of year Federal Government INAC - Special Education RMO - 15,558,994 15,302,855 256,139 INAC - School Evaluations - 148,140 102,402 45,738 INAC - Fire Prevention – Smoke Detectors - 900,000 644,225 255,775 INAC - Fire Prevention – CRTP - 983,263 520,161 463,102 HC - Dental Therapy - 971,545 872,179 99,366 HC - Optometry - 14,300 7,671 6,629 HC - Nutrition North - 16,750 - 16,750 HC - Sakwatamo Lodge – Capital 128,762 1,000,000 66 1,128,696 128,762 19,592,992 17,449,559 2,272,195

Provincial Government Sask. Ministry of Education – Daycare Capital 341,145 - 138,558 202,587 Sask. Ministry of Health – 15 Bed Facility 49,200 - 7,201 41,999 390,345 - 145,759 244,586

Other funding agencies NITHA – Harm Reduction - 75,000 - 75,000

Totals 519,107 19,667,992 17,595,318 2,591,781

10. Due to member First Nations

Amounts payable to member First Nations represent flow-through funds that have been received or are receivable from funding agencies for program activities. These amounts are usually paid out to member First Nations during the first month of the new fiscal year once the funds have been received from the funding agencies and when any required reports have been submitted by the member First Nations. No interest has been accrued on amounts due to member First Nations and no security has been provided to by the member First Nations on the outstanding amounts. 2017 2016 Black Lake 24,900 - Cumberland House 6,565 12,800 Fond du Lac 20,000 52,936 Hatchet Lake 43,356 - James Smith 21,624 56,691 Lac La Ronge 362,650 541,550 Montreal Lake 127,862 127,381 Peter Ballantyne 100,000 66,112 Red Earth - 6,152 Shoal Lake 20,315 39,770 Sturgeon Lake 64,164 75,249 Wahpeton 43,473 25,086 834,909 1,003,727

12. Long-term debt 2017 2016 2 Mortgage, 2.75%, payable in monthly installments of $2,260, blended principal and interest, due for renewal May 1, 2016. - 121,215

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PADC MANAGEMENT COMPANY LTD. Notes to the consolidated Financial Statements For the year ended March 31, 2017

12. Long-term debt - continued 2017 2016 A 7-year term loan in the amount of $950,000 to finance the RCMP housing project with monthly principal payments of $11,309 at an interest rate of prime plus 2.50%, maturing on May 31, 2023, secured by a general security agreement covering all assets and an assignment of rent receipts on eleven RCMP housing units. 848,214 -

Less: Current portion (135,714) (26,452)

Totals 712,500 94,763

Principal payments due in each of the next five years are estimated as follows:

2018 2019 2020 2021 2022

135,714 135,714 135,714 135,714 135,714

13. Tangible capital assets

Tangible capital assets are summarized in Schedule 1. Leasehold improvements include roads and parking lot pavement on the Chief Joseph Custer Reserve #201. The RCMP Housing consists of 11 housing units located on five Peter Ballantyne Cree Nation Reserves which are leased as residences for the RCMP. The original capital cost of these RCMP housing units was recorded as the net cost after deducting four years of rent receipts and maintenance costs.

14. Contractual obligations

The Company leases various facilities on Chief Joseph Custer Reserve #201 and in the City of Prince Albert under operating leases. Future lease payments will aggregate $989,082 including the following amounts over the next five years.

2018 2019 2020 2021 2022 Office Leases: Peter Ballantyne Office Complex Lessor: Peter Ballantyne Cree Nation 112,848 112,848 - - - Terms: Triple Net Expiry: March 31, 2018 PBCN Reserve #201 Facilities 582,000 582,000 582,000 582,000 582,000 Expiry: March 31, 2033 Sturgeon Lake Office Complex Lessor: Sturgeon Lake Developments 231,577 - - - - Terms: Inclusive Expiry: March 31, 2018 Tony Yannacoulias 63,504 63,504 - - - Terms: Triple Net Expiry: March 31, 2018 Hanlon Building Lessor: Birch Bay Holdings 25,920 25,920 25,920 25,920 25,920 Terms: Triple Net Expiry: March 31, 2018 ______1,015,849 784,272 607,920 607,920 607,920

Land Use Fees: Reserve: Wahpeton Dakota Nation 24,000 24,000 24,000 24,000 24,000 Expiry: Ongoing Reserve: James Smith Cree Nation 24,000 24,000 24,000 24,000 24,000 Expiry: Ongoing ______48,000 48,000 48,000 48,000 48,000

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PADC MANAGEMENT COMPANY LTD. Notes to the Consolidated Financial Statements For the year ended March 31, 2017

14. Contractual obligations - continued

Vehicle Lease: The Company has one vehicle lease with the following payments over the next year.

Lessor: Jubilee Ford Ltd. 11,826 Expiry: November 30, 2017

15. Contingent liabilities

The Company has entered into contribution agreements with various federal government departments. Funding received under these contribution agreements is subject to repayment if the Company fails to comply with the terms and conditions of the agreements.

In addition, in the normal course of its operations, the Company becomes involved in legal actions. Some of these potential liabilities may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur, and a reasonable estimate of the loss can be made, an estimated liability is accrued and an expense recorded on the Company’s financial statements.

16. Federal government funding 2017 2016

Indigenous and Northern Affairs Canada INAC per confirmation 45,069,033 27,211,159 Add: Funds deferred from prior year - 388,350 Add: Funds receivable for eligible activities - 49,813 Add: Funds receivable for eligible activities in prior year - 15,297 Less: Funds deferred to future years (1,020,754) - Less: Funds not received - (97,047) Less: Funds repayable to INAC - - 44,048,279 27,567,572 Health Canada (FNIHB) FNIHB per confirmation 16,161,711 14,772,715 Add: Funds deferred from prior year 128,834 128,834 Add: Funds receivable for eligible activities 725,904 154,958 Less: Funds deferred to future years (1,251,513) (128,638) 15,764,936 14,575,230 Public Health Agency Canada Urban Community Action Program for Children 80,946 80,946

Justice Canada Community Justice Initiatives 447,569 447,549 Urban Alternative Measures 34,671 36,628 Sandy Bay Justice Project 25,550 25,550 507,970 509,727

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PADC MANAGEMENT COMPANY LTD. Notes to the Consolidated Financial Statements For the year ended March 31, 2017

16. Federal government funding – continued

Correctional Services Canada Spiritual Healing Lodge 554,351 586,449

Canadian Nuclear Safety Commission Site Remediation Engagement 7,000 16,110

Public Safety Canada Community Healing Initiatives 53,064 62,886

CMHC Section 95 Loan Subsidies 675 2,025 Housing Inspections 288,307 172,507 Better Building Initiatives - 50,000 288,982 224,532 INAC - Other Truth and Reconciliation - 15,089 ______Totals 61,305,343 43,991,456

17. Economic dependence

PADC Management Company Ltd. receives a significant portion of its revenue from INAC and Health Canada for the delivery of programs and services to member First Nations, as part of the Government of Canada’s treaty obligations to these First Nations. These funds are provided under certain terms and conditions as administered by INAC and Health Canada. The Company’s ability to continue to operate is dependent upon the Government of Canada continuing these financial commitments to provide services to its member First Nations.

18. Administration fees and services

PADC Management Company Ltd. bills related entities for services that are provided throughout the year related to rent, information technology support, and other administration services.

During the year, administration fees and services were earned from the following related entities:

2017 2016

White Buffalo Youth Inhalant Treatment Center 114,259 132,480 Valley Hill Youth Treatment Centre 195,522 194,562

These transactions are in the normal course of operations and are measured at the exchange amount, which is the amount of consideration established and agreed to by the parties.

13 14

PADC MANAGEMENT COMPANY LTD. Notes to the Consolidated Financial Statements For the year ended March 31, 2017

19. Related party transactions

A number of transactions are carried out throughout the year with Member First Nations, businesses owned by common shareholders and members of the Board and staff. These transactions are in the normal course of operations and are measured at the exchange amount, which is the amount of consideration established and agreed to by the parties.

At the year-end date, various amounts were receivable from related parties as disclosed in Notes 5 and 6, and amounts payable as disclosed in Notes 10 and 11. Lease commitments to related parties are disclosed in Note 14.

20. Accumulated surplus (deficit) 2017 2016

Share capital – 12 Class A shares 12 12 Invested in tangible capital assets 3,414,240 3,122,806 Unrestricted deficit (3,295,604) (3,931,168) Externally restricted reserves (MAR, CMHC) 296,532 262,852 Internally restricted reserves 689,000 749,700 1,104,180 204,202

21. Budgeted figures

The budget figures have been provided for comparison purposes and have been derived from the estimates approved by the Board of Directors on August 5, 2016.

22. Subsequent events

The Company completed renovations to a new daycare facility in the new year at a cost of 612,388, in addition to prior year expenditures of 138,558 on this project.

14 15 15 515,134 164,960 3,244,021 3,244,021 2016 14,512,274 18,271,430 15,027,409 18,106,470 Totals

- 533,672 703,891 3,414,240 2017 15,027,411 18,975,323 15,561,083 18,271,432 Totals For the year ended March 31,For 2017 ended year the

-

85,676

PADC Management Company Ltd. Management Company PADC 856,736 449,065 771,060 534,741

1,305,801 1,305,801 RCMP Housing

- 6,356 63,563 57,207 118,735 182,298 125,091 182,298 Leasehold Improvements

- - - - 41,474 41,474 41,474 41,474 Schedule 1 - Consolidated Schedule of Tangible Capital Assets Capital Tangible Schedule of Consolidated - Schedule 1 Land

- - - 138,558 138,558 138,558 Construction Assets Under

201,662 408,881 1,547,494 3,976,569 1,756,709 5,934,940 4,178,231 5,526,059 Buildings

90,563 116,483 301,124 271,795 3,331,703 3,719,981 3,448,186 3,629,418 Automotive

37,117 100,894 400,881 318,615 5,022,819 5,442,328 5,123,713 5,405,211 Furniture and Equipmentand

22,601 32,748 58,822 28,772 2,128,520 2,209,943 2,151,121 2,181,171 Computer Equipment

Annual amortization Annual Balance, beginning of year Balance, beginning Acquisition of tangible capital assets Balance, beginning of year Balance, beginning 2016 Net book of value tangible capital assets Accumulated amortization Net book value of tangible capital assets Cost ofBalance, year end ofBalance, year end

16 PADC Management Company Ltd. Schedule 2 - Consolidated Schedule of Expenses by Object For the year ended March 31, 2017

Budget 2017 2016 (Note 21) Expenses First Nations flow-through funding: Special Education RMO flow-through funds 15,000,000 15,029,607 8,176,149 First Nations Student Success Plan flow-through 4,570,000 4,713,146 2,567,574 Education New Paths flow-through funds 5,653,428 5,336,682 1,233,427 Schools supplies and learning tools and materials 1,013,351 1,567,625 1,212,451 Professional services 940,000 957,209 879,344 Other costs 350,000 40,264 314,069 Casino funds distribution 5,000,000 4,676,827 4,976,015 Forest Fire Suppresion 2,400,000 1,986,750 2,586,001 Fire Smart - Fuel Management 1,487,000 2,203,063 1,510,756 Health transfer funds 1,438,149 1,688,068 1,404,740 Child care initiatives 1,015,000 1,167,156 1,114,263 Health Set contribution funds 1,254,850 1,250,114 1,555,792 Economic development CEDO funds 993,376 994,076 994,076 Maintenance management systems 59,000 59,000 59,000 41,174,154 41,669,586 28,583,656

Salaries and benefits 18,279,472 18,286,641 17,850,645 Administration and program management costs 3,171,241 3,433,651 3,272,074 Advertising, promotions and donations 10,500 70,560 29,077 Allowance for funding settlements - - 63,535 Annual Assembly/AFN/FSIN Assemblies 250,000 341,531 226,733 Bank charges and interest 86,900 58,392 135,221 Boards, commissions and coordinator meetings 158,979 331,860 118,627 Client activities and supplies 13,900 24,313 32,069 Community consultations 748,001 565,884 1,006,555 Community and economic development activities 381,120 236,341 396,948 Community workshops and training 793,804 1,408,855 1,044,669 Consultant fees 409,120 757,732 570,488 Elders and cultural activites 166,080 111,984 125,796 Facilities, rent, utilities and land use 1,308,400 1,476,490 1,406,014 Food and kitchen supplies 300,720 315,395 326,479 Information technology services 172,111 250,947 167,360 Insurance 103,300 136,788 104,729 Other costs 111,068 210,705 157,799 Professional fees 411,800 473,353 153,911 Recruitment and relocation 77,494 46,371 29,937 Repairs and Maintenance 137,250 195,865 339,825 Sports and recreation activities 677,000 400,670 664,193 Staff development and functions 350,200 328,079 202,667 Medical transportation, accommodations and supplies 949,800 1,524,561 1,219,006 Stationary, materials, tools and supplies 1,609,253 1,828,280 1,275,824 Student allowances, tuition and other expenses 1,966,740 1,951,366 1,238,174 Telephone and internet service 195,649 558,215 223,350 Travel and vehicle operations 2,155,842 2,717,573 2,052,522 Amortization of tangible capital assets 500,000 533,672 515,134 Total Expenses 76,669,898 80,245,657 63,533,019

17 16 PADC Management Company Ltd. First Nations Government and Administration Schedule 3 - Consolidated Schedule of Revenue and Expenses For the year ended March 31, 2017

Budget 2017 2016 (Note 21) Revenue Federal Government: (Note 16) Indigenous and Northern Affairs Canada 969,275 810,988 937,385 Canadian Nuclear Safety Commission 20,000 7,000 16,110 Canada Mortgage and Housing Corporation - 154,772 116,523 Saskatchewan Indian Institute of Technologies - 95,334 21,861 First Nations Trust 5,000,000 4,661,871 4,976,015 Federation of Sovereign Indigineous Nations 150,000 228,700 155,000 Northern Lights Community Development Corporation 510,000 650,453 527,726 Administration Fees and Services 890,000 350,553 312,411 Other Sources 975,800 1,318,102 1,516,929 Transfer to Justice (Schedule 9) - - (558,180) Total Revenue 8,515,075 8,277,773 8,021,780

Expenses Salaries and benefits 1,072,695 1,147,693 1,353,799 First Nations flow-through funding: Casino funds distribution 5,000,000 4,676,827 4,976,015 Travel and vehicle operations 87,000 192,601 952 Community consultations 297,000 13,843 197,052 Boards, commissions and coordinator meetings - 257,506 - Advertising, promotions and sponsorships 19,587 Sports and recreation activities 19,000 9,357 - Stationary, materials, tools and supplies 6,200 5,719 11,642 Amortization of tangible capital assets 400,220 426,437 407,940 Facilities, rent, utilities and land use (Note 18) 56,420 107,286 37,420 Annual Assembly/AFN/FSIN Assemblies 250,000 341,531 226,733 Professional fees 77,800 62,879 29,499 Bank charges and interest 68,000 45,484 96,220 Information technology services (Note 18) 23,160 3,600 4,000 Community development activities 41,120 43,535 163,635 Recruitment and relocation 353 - Other costs - 3,373 3,860 Insurance 1,200 17,267 - Elders and cultural activites 14,880 14,955 1,150 Telephone and internet service 21,100 24,395 3,955 Staff development and functions - 6,213 - Administration fees and services (Note 18) 54,000 39,088 37,180 Total Expenses 7,489,795 7,459,530 7,551,052

Annual Surplus (Deficit) 1,025,280 818,244 470,728

16 18 PADC Management Company Ltd. Community Services Schedule 4 - Consolidated Schedule of Revenue and Expenses For the year ended March 31, 2017

Budget 2017 2016 (Note 21) Revenue Provincial Government: Sask Ministry of Education 280,000 457,755 234,717 Social Services 2,000,000 1,850,137 184,080 First Nations Trust 180,000 155,564 166,011 Northern Lights Community Development Corporation 300,000 13,359 300,250 Administration Fees and Services 170,000 129,098 150,585 First Nations Funding 2,550,600 2,033,106 3,840,792 Other Sources 396,590 311,029 419,689 Total Revenue 5,877,190 4,950,049 5,296,124

Expenses Salaries and benefits 3,699,620 3,086,615 3,502,804 Travel and vehicle operations 108,000 124,892 117,337 Student allowances, tuition and other expenses 93,500 75,155 98,535 Community consultations 18,000 26,389 26,393 Sports and recreation activities 658,000 391,313 664,193 Stationary, materials, tools and supplies 61,100 81,877 67,640 Facility improvements - - Amortization of tangible capital assets 21,997 18,711 27,124 Facilities, rent, utilities and land use (Note 14) 177,780 200,967 135,163 Professional fees 28,000 24,825 21,300 Bank charges and interest 1,900 2,097 3,840 Information technology services (Note ??) 21,440 25,920 20,340 Recruitment and relocation 7,000 1,161 892 Other costs 22,120 8,552 4,831 Insurance 20,200 20,108 20,522 Repairs and Maintenance 56,300 34,099 45,000 Elders and cultural activites 20,000 13,522 23,062 Staff development and functions 45,000 3,625 38,323 Food and kitchen supplies 126,000 125,080 119,843 Telephone and internet service 29,100 25,628 26,562 Client activities and supplies 5,200 5,676 9,646 Allowance for funding settlements - - 26,500 Administration and program management costs (Note 18) 559,200 474,954 559,500 Total Expenses 5,779,457 4,771,167 5,559,350

Annual Surplus (Deficit) 97,733 178,882 (263,226)

17 19 PADC Management Company Ltd. Economic Development Schedule 5 - Consolidated Schedule of Revenue and Expenses For the year ended March 31, 2017

Budget 2017 2016 (Note 21) Revenue Federal Government: (Note 16) Indigenous and Northern Affairs Canada 1,219,912 1,231,912 1,259,912 Other sources - 1,670 - Total Revenue 1,219,912 1,233,582 1,259,912

Expenses Salaries and benefits 70,000 76,922 65,516 Consulting fees - 12,217 40,000 CEDO flow-through funds 993,376 994,076 994,076 Travel and vehicle operations 24,000 17,156 21,664 Community consultations 4,000 3,609 3,097 Boards, commissions and coordinator meetings 8,979 - 5,857 Stationary, materials, tools and supplies 1,800 2,429 1,484 Information technology services (Note ??) 960 1,180 960 Telephone and internet service 1,200 880 960 Agricultural development projects 79,000 115,543 92,750 Administration and program management costs (Note 18) 36,597 13,302 33,564 Total Expenses 1,219,912 1,237,313 1,259,927

Annual Surplus (Deficit) - (3,731) (15)

18

20 PADC Management Company Ltd. Education Schedule 6 - Consolidated Schedule of Revenue and Expenses For the year ended March 31, 2017

Budget 2017 2016 (Note 21) Revenue Federal Government: (Note 16) Indigenous and Northern Affairs Canada 33,387,408 33,624,595 19,387,408 Public Health Agency Canada 80,000 80,946 80,946 Saskatchewan Indian Institute of Technologies 2,286,220 2,649,095 2,133,574 Northern Lights Community Development Corporation - 3,500 6,000 Other Sources 88,500 361,242 142,160 Total Revenue 35,842,128 36,719,378 21,750,087

Expenses Salaries and benefits 3,757,704 3,804,361 3,439,362 First Nations schools flow-through funding: Special Education RMO flow-through funds 15,000,000 15,029,607 8,176,149 First Nations Student Success Plan flow-through 4,570,000 4,713,146 2,567,574 Education New Paths flow-through funds 5,653,428 5,336,682 1,233,427 Schools supplies and learning tools and materials 1,013,351 1,567,625 1,212,451 Professional services 940,000 957,209 879,344 Other costs 350,000 40,264 87,561 Travel and vehicle operations 477,949 669,108 479,542 Student allowances, tuition and other expenses 1,873,240 1,876,211 1,139,639 Community consultations 329,400 256,821 318,476 Boards, commissions and coordinator meetings 60,000 38,773 48,183 Stationary, materials, tools and supplies 54,000 95,646 92,204 Community workshops and training 317,600 350,347 329,793 Consultant fees 102,990 215,970 118,321 Facilities, rent, utilities and land use (Note 14) 313,360 359,231 354,384 Professional fees - - 9,600 Information technology services (Note ??) 44,820 59,060 35,020 Recruitment and relocation 1,200 1,064 7,370 Community development activities 11,000 12,306 16,901 Other costs - 94,975 257 Insurance 2,900 4,103 3,675 Repairs and Maintenance 40,000 5,034 81,791 Elders and cultural activites 6,000 9,192 9,859 Advertising, promotions and donations 3,000 13,882 10,005 Staff development and functions 99,200 160,164 23,317 Food and kitchen supplies 720 1,399 1,051 Telephone and internet service 37,167 379,147 296,327 Administration and program management costs (Note 18) 759,206 692,831 761,943 Total Expenses 35,818,235 36,744,157 21,733,527

Annual Surplus (Deficit) 23,893 (24,778) 16,560

19 21 PADC Management Company Ltd. Health Schedule 7 - Consolidated Schedule of Revenue and Expenses For the year ended March 31, 2017

Budget 2017 2016 (Note 21) Revenue Federal Government: (Note 17) INAC - Other - - 15,089 Health Canada - First Nations and Inuit Branch 14,427,930 15,764,936 14,927,745 Public Safety Canada - 53,064 62,886 Canada Mortgage and Housing Corporation - 675 2,025 Saskatchewan Indian Institute of Technologies 1,259,984 1,294,328 1,259,984 Federation of Sovereign Indigenous Nations 501,832 539,552 501,832 Other Sources 20,169 279,319 353,020 Total Revenue 16,209,915 17,931,874 17,122,581

Expenses Salaries and benefits 6,631,530 6,885,696 6,494,563 First Nations flow-through funding: Health transfer funds 1,438,149 1,688,068 1,404,740 Child care initiatives 1,015,000 1,167,156 1,114,263 Health Set contribution funds 1,254,850 1,250,114 1,555,792 Travel and vehicle operations 741,507 874,359 706,642 Community consultations 99,601 265,223 461,537 Boards, commissions and coordinator meetings 67,000 11,484 39,378 Stationary, materials, tools and supplies 704,681 469,843 402,738 Community workshops and training 32,200 144,318 224,723 Consultant fees 229,390 407,625 325,034 Amortization of tangible capital assets 71,793 76,908 74,081 Facilities, rent, utilities and land use (Note 14) 563,800 571,992 631,137 Professional fees 302,000 379,648 393,634 Bank charges and interest 13,000 7,784 30,912 Information technology services (Note ??) 61,139 106,800 71,280 Recruitment and relocation 54,094 42,190 19,944 Other costs 64,948 96,829 137,108 Insurance 70,700 86,280 72,444 Repairs and Maintenance 24,950 151,708 207,605 Elders and cultural activites 103,200 36,734 54,042 Advertising, promotions and donations 7,500 7,105 7,119 Staff development and functions 197,400 133,799 119,554 Medical transportation, accommodations and supplies 949,800 1,524,561 906,484 Food and kitchen supplies 149,000 156,731 170,858 Telephone and internet service 81,740 83,242 78,786 Allowance for funding settlements - - 8,185 Administration and program management costs (Note 18) 1,259,763 1,321,309 1,342,121 Total Expenses 16,188,734 17,947,504 17,054,702

Annual Surplus (Deficit) 21,181 (15,630) 67,879

20 22 PADC Management Company Ltd. Infrastructure Services Schedule 8 - Consolidated Schedule of Revenue and Expenses For the year ended March 31, 2017

Budget 2017 2016 (Note 21) Revenue Federal Government: (Note 16) Indigenous and Northern Affairs Canada 5,868,231 8,380,783 5,982,867 Canada Mortgage and Housing Corporation 80,000 133,535 105,984 Provincial Government: Sask Ministry of Environment 2,239,500 1,706,951 2,280,865 Other Sources 75,000 37,621 40,331 Total Revenue 8,262,731 10,258,890 8,410,047

Expenses Salaries and benefits 1,531,275 1,932,718 1,586,789 First Nations flow-through funding: Forest Fire Suppression 2,400,000 1,986,750 2,586,001 Fire Smart - Fuel Management 1,487,000 2,203,063 1,510,756 Maintenance Management Systems 59,000 59,000 59,000 Travel and vehicle operations 580,197 723,601 556,617 Boards, commissions and coordinator meetings 15,000 21,786 17,599 Stationary, materials, tools and supplies 762,572 1,148,861 680,527 Community workshops and training 433,004 908,490 485,434 Consultant fees 76,740 121,919 87,133 Facilities, rent, utilities and land use (Note 14) 127,700 154,420 154,420 Allowance for funding settlements - - 12,627 Information technology services (Note ??) 16,840 34,707 16,640 Environmental remediation projects 250,000 64,957 123,662 Insurance 2,300 2,523 2,260 Advertising, promotions and donations - 29,986 11,953 Recruitment and relocation 1,056 - Staff development and functions 3,000 20,520 19,506 Telephone and internet service 17,242 22,558 21,123 Administration and program management costs (Note 18) 448,777 828,418 483,505 Total Expenses 8,210,647 10,265,332 8,415,552

Annual Surplus (Deficit) 52,084 (6,442) (5,505)

21 23 PADC Management Company Ltd. Justice Schedule 9 - Consolidated Schedule of Revenue and Expenses For the year ended March 31, 2017

Budget 2017 2016 (Note 21) Revenue Federal Government: (Note 16) Justice Canada 509,727 507,790 509,727 Corrections Services Canada 600,000 554,351 586,849 Provincial Government: Sask Ministry of Justice 580,600 473,925 580,449 Sask Ministry of Corrections, Policing and Public Safety 240,800 224,885 240,800 Other Sources 26,000 13,138 40,459 Transfer from Administration (Schedule 8) - - 558,180 Total Revenue 1,957,127 1,774,090 2,516,464

Expenses Salaries and benefits 1,516,648 1,352,635 1,407,811 Travel and vehicle operations 137,189 115,857 169,768 Boards, commissions and coordinator meetings 8,000 2,311 7,610 Stationary, materials, tools and supplies 18,900 23,905 19,949 Community workshops and training 11,000 5,700 4,719 Amortization of tangible capital assets 5,990 11,616 5,990 Facilities, rent, utilities and land use (Note 14) 69,340 82,593 93,490 Professional fees 4,000 6,000 12,400 Bank charges and interest 4,000 3,027 4,249 Information technology services (Note ??) 3,752 19,680 19,120 Recruitment and relocation 15,200 547 1,732 Other costs 24,000 6,977 27,967 Insurance 6,000 6,508 5,829 Repairs and Maintenance 16,000 5,024 5,429 Elders and cultural activites 22,000 37,581 37,683 Staff development and functions 5,600 3,757 1,968 Food and kitchen supplies 25,000 32,185 34,727 Telephone and internet service 8,100 22,366 22,143 Client activities and supplies 8,700 18,637 22,064 Administration and program management costs (Note 18) 53,698 63,750 54,261 Total Expenses 1,963,117 1,820,655 1,958,908

Annual Surplus (Deficit) (5,990) (46,566) 557,555

22 24 Revenues and Expenses* Annual Surplus (Deficit)* ($ millions) ($ thousands)

Revenue Expenses 100 1000 800 80 600 400 60 200 0 40 -200 -400 20 -600 -800 0 -1000 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Accumulated Surplus (Deficit)* Unrestricted Deficit* ($ millions) ($ millions)

6 1.5

1.0 5 0.5 4 0.0 3 -0.5

-1.0 2 -1.5 1 -2.0 0 -2.5 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Net Debt* Bank Indebtedness* ($ millions) ($ millions)

10 8

7 8 6 5 6 4 4 3

2 2 1 0 0 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Accounts Receivable* Accounts Payable and Accrued Liabilities* ($ millions) ($ millions)

10 4.0 3.5 8 3.0

6 2.5 2.0 4 1.5 1.0 2 0.5 0 0.0 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

25 Due from Member First Nations* Due to Member First Nations* ($ millions) ($ millions)

2.5 2.5

2.0 2.0

1.5 1.5

1.0 1.0

0.5 0.5

0.0 0.0 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Deferred Revenue* Purchase of Tangible Capital Assets* ($ thousands) ($ thousands)

3000 2500 2500 2000 2000 1500 1500

1000 1000

500 500

0 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 0 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Long Term Debt* Amortization of Tangible Capital Assets* ($ thousands) ($ thousands)

3000 1000

2500 800

2000 600 1500 400 1000 200 500

0 0 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Tangible Capital Assets* Equity in Tangible Capital Assets* ($ millions) ($ millions)

5 4.0 3.5 4 3.0

3 2.5 2.0 2 1.5 1.0 1 0.5

0 0.0 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 26 PADC MANAGEMENT COMPANY LTD SUMMARY OF FINANCIAL ACTIVITIES AND CHANGE IN SURPLUS For the year ended March 31, 2015 (in dollars)

Surplus Schedule Revenue Expenses (Deficit)

1 Education Second Level Services 937,641 941,434 (3,793) 1 First Nations Government and Administration 5,662,444 4,640,387 1,022,057 1 Women's Commission 249,338 251,888 (2,549) 1 Tribal Council Funding 500,000 489,685 10,315 1 Treaty Defence 189,868 148,637 41,231 1 Active Measures 122,527 119,907 2,620 2 Engineering and Technical Services 4,071,833 4,068,622 3,211 2 Technical Services Contributions 860,589 860,596 (7) 2 Post Secondary Education 1,483,396 1,485,674 (2,277) 2 Economic Development 1,233,582 1,237,313 (3,732) 2 Community Development Corporation 390,882 390,422 460 2 Band Employee Benefits 310,988 355,102 (44,114) 3 Sakwatamo Lodge 1,250,610 1,116,631 133,979 3 Urban Community Action Program for Children 80,946 83,893 (2,947) 3 Community Justice 776,304 776,384 (80) 3 Justice Alternative Measures 216,846 221,776 (4,930) 3 Spiritual Healing Lodge 554,537 579,305 (24,768) 3 Addictions Research and Treatment 502,861 505,982 (3,121) 4 Justice Projects 226,403 231,574 (5,172) 4 Sports, Culture and Recreation 680,342 676,893 3,449 4 Forestry 5,326,469 5,336,114 (9,645) 4 Women's Commission Play and Learn Daycare 528,851 428,546 100,305 4 Special Education Indirect Services 2,096,682 2,103,238 (6,556) 5 Education New Paths 7,548,274 7,547,943 331 5 Special Education RMO Direct Services 15,302,854 15,302,854 - 5 Education - First Nations Student Success Plan 7,206,679 7,210,085 (3,406) 5 Urban Services 1,375,513 1,347,028 28,485 5 Special Projects 5,204,124 5,249,394 (45,270) 6 Health and Social Development 6,581,845 6,541,254 40,591 6 Education - School Evaluations 102,402 102,402 - 6 Summer Student Employment 40,542 40,959 (417) 6 White Buffalo Instructional Services 108,000 71,572 36,428 7 Health Transfer 6,966,954 7,071,794 (104,840) 7 Child Care and Education Centre 3,740,856 3,647,016 93,841 7 Sprucelodge Boarding Home 2,629,538 2,634,869 (5,331) 7 Capital - Sakwatamo Lodge Addition 66 - 66 7 Information Technology Services 657,501 468,263 189,238 Amortization of tangible capital assets - 533,672 (533,672)

MARCH 31, 2015 TOTALS 85,719,087 84,819,108 899,978

27 280 2,620 4,675 1,332 20,262 20,742 72,616 122,527 119,907 122,527 Schedule 1 Active Measures Active 41,231 19,362 129,275 189,868 148,637 189,868 Treaty Defence 10,315 500,000 500,000 489,685 489,685 Funding Tribal Council Tribal 700 4,618 2,031 3,960 5,250 3,336 (2,549) 49,985 59,183 90,155 53,147 128,861 100,000 249,338 251,888 Women’s Commission

77,708 42,000 89,274 22,665 95,179 32,513 40,103 19,920 649,708 300,654 212,119 176,379 302,692 386,604 217,189 451,378 441,169 127,559 126,203 320,015 (100,000) 3,639,905 1,472,831 5,662,444 1,159,064 4,640,387 1,022,057 Government First Nations First 484 3,000 7,265 7,200 (3,793) 38,773 66,070 10,097 73,583 93,764 45,275 66,052 44,883 10,298 937,641 937,641 117,103 357,586 941,434 Level Services Education Second Education PADC MANAGEMENT LTD. PADC COMPANY OF - FINANCIAL SCHEDULE ACTIVITIES SURPLUS AND ended theFor 2015 (in 31, year March dollars) Revenue Canada Development and Northern Affairs Aboriginal and Fees ManagementProgram Costs Rentals and Vehicle Facility Sources Other Transfers To (From) Total Revenue Expenses Meetings and Commissions Boards Chiefs, Assembly Annual Assemblies and FSIN AFN Diems and Per Meetings Sector Salary Chiefs' to Contributions and Training Workshops Consultations, Community Tribune PAGC and Rentals Postage Printing, Supplies, Stationary, Telephone and Land Use Utilities Rental, Office Administration Fees and Consulting Legal Audit, activities and cultural Elders Events Community and Language Festivals, Arts Fine Promotions Advertising,and Donations, Awards, and Events Development Staff Travel, Benefits and Empoyee Salaries and Interest Charges Bank and Relocation Recruitment and sponsorships events Community and equipment supplies School Operations Facilities Rental Equipment Operations Vehicle Central and Maintenance Repairs Insurance, Services Technology Information fees Consultant Total Expenses (Deficit) Surplus Annual

28 3,373 (44,114) 351,729 310,988 355,102 310,988 Schedule 2 Benefits Band Employee Band 460 984 3,052 3,600 39,088 37,419 306,279 390,882 390,882 390,422 Corporation Corporation Community Dev. 880 1,670 2,429 1,180 2,300 (3,732) 76,922 27,073 13,302 994,076 119,151 1,233,582 1,237,313 1,231,912 Economic Development (2,277) 84,022 252,134 1,399,374 1,233,540 1,483,396 1,485,674 Education Education Post-Secondary Post-Secondary (7) 722,552 138,044 860,589 860,589 860,596 Contributions Technical Services Technical Services 3,211 54,726 63,300 54,852 28,630 81,853 136,977 684,692 160,695 397,295 151,355 169,928 120,037 453,512 427,724 478,616 262,413 4,619,548 4,071,833 1,163,686 4,068,622 Engineering & & Engineering Technical Services - PADC MANAGEMENT LTD. PADC COMPANY OF - FINANCIAL SCHEDULE ACTIVITIES SURPLUS AND ended theFor 2015 (in 31, year dollars) March Revenue Canada Development and Northern Affairs Aboriginal Corporation Development Community Lights Northern Corporation Mortgage and Housing Canada Technologies of Institute Indian Sask. Revenue/Recoveries Sources/Deferred Other Total Revenue Expenses and Benefits Salaries Operations and Vehicle Travel Telephone and Printing Supplies Tools, Books, Stationary, Funding Flow-through CEDO and Land Use Utilities Rental, Office Administration Services Technology Information Board and SIAP Program Agriculture Costs Other Land Survey Grant-in-Lieu Development Capacity Capital Systems Reporting Condition Asset Inspections Housing Planning Community Systems and GIS Database and Training Fire Prevention Maintenance Facility Building CRTP Preparedness Emergency and Training Workshops Hosuing Training Rider Circuit Water/Wastewater Education Operator Continuing Water/Wastewater Forum Regional Preparedness Emergency and Prevention Fire Safety Management Systems Maintenance Program Administration Business and Training Employment Athabasca fees Consultant Total Expenses (Deficit) Surplus Annual

29 117 166 314 1,972 4,124 2,164 4,918 6,000 6,022 4,000 1,029 (3,121) 25,771 17,452 50,184 69,120 10,080 502,861 303,581 505,982 501,832 Schedule 3 Gambling Addictions 186 524 5,172 4,924 5,661 3,027 6,216 5,024 3,142 6,000 36,216 32,157 15,047 25,532 24,000 18,637 (24,768) 554,537 388,027 579,305 554,351 Spiritual Healing Lodge Healing 672 420 9,003 8,983 6,104 5,760 (4,930) 85,060 10,000 97,115 34,671 216,846 180,833 221,776 Measures Alternative Alternative 1 (80) 300 292 450 2,311 7,784 25,159 42,710 78,975 11,520 40,400 286,025 447,569 776,304 609,192 776,384 Justice Community 2,791 8,936 1,355 3,442 1,180 3,500 2,862 (2,947) 80,946 12,000 80,946 47,827 83,893 CAPC Urban 75 565 193 8,730 7,521 7,200 7,653 3,064 1,866 6,896 11,484 24,382 14,498 13,200 11,588 24,146 31,900 13,223 65,182 13,003 24,000 51,339 665,064 110,424 133,979 1,250,045 1,250,610 1,116,631 Lodge Sakwatamo PADC MANAGEMENT LTD. PADC COMPANY OF - FINANCIAL SCHEDULE ACTIVITIES SURPLUS AND ended theFor 2015 (in 31, year March dollars) Revenue - FNIHB Canada Health Justice Saskatchewan Canada Justice and Policing Safety Public Corrections, Sask. Canada Services Corrections Canada Agency Health Public Nations Indian Sask. Federation of Sources Other Total Revenue Expenses and Training Orientation Meetings, Board and Supplies Services Elders Wages and Casual Benefits Salaries, and Workshops Training Travel, and Equipment Supplies Materials, and Accreditation Consultation and Recruitment Workshops Development, Staff Fees Professional Telephone Services Intranet/IT Charges and Bank Administration Insurance Administration General Rent, and Office Facility Activities and Cultural Recreation and Interest Charges Bank and Promotions Advertising and Purchases Operations Vehicle Utilities and Renovations Repairs Maintenance, Supplies Food and Kitchen and Janitorial Linen Laundry, Activities and Youth Children Services and Road Water Sewer, and Retention Certification/Recruitment Staff Clinical Services Client/Relatives' Allowance and Services Total Expenses Surplus(Deficit) Annual

30 - - - Schedule 4 (6,556) 57,708 11,286 14,400 61,914 778,820 212,236 128,447 209,668 628,759 2,096,682 2,096,682 2,103,238 Indirect Services Indirect Special Education Special 2,734 1,200 6,849 3,340 5,195 6,825 33,259 10,710 21,469 336,965 386,222 142,629 528,851 428,546 100,305 Daycare Daycare Women's Comm. Women's 4,317 2,400 (9,645) 67,111 18,000 12,549 452,444 297,298 106,746 120,478 3,619,518 1,706,951 1,986,750 2,268,020 5,326,469 5,336,114 Forestry 4,125 4,320 3,449 26,389 82,203 62,009 33,747 72,787 114,000 566,342 680,342 149,913 241,400 676,893 & Recreation & Sports, Culture Sports, (5,172) 25,550 12,952 59,978 70,169 187,900 226,403 101,427 231,574 Justice Projects PADC MANAGEMENT LTD. PADC COMPANY OF - FINANCIAL SCHEDULE ACTIVITIES SURPLUS AND ended theFor 2015 (in 31, year March dollars) Revenue Canada Development and Northern Affairs Aboriginal Council Lotteries/Sports Sask. Justice Saskatchewan Canada Justice Environment Sask. Education of Ministry Sask. Sources Other Total Revenue Expenses Program Courtworkers Coordinator Violence Family Other Justice Services Boards and Recreation Sports and Tournaments Activities Cultural Development, Sports Games Summer/Winter FN Sask Forest Fire Suppression and workshops Training Projects Remediation Environmental and Training Orientation Meetings, Board and Benefits Salaries Operations and Vehicle Recruitment Travel, and Supplies Materials Telephone Services Intranet/IT Supplies Food and Kitchen and Maintenance Repairs Renovations, and Janitorial Laundry Administration and Utilities Insurance Land Use, Rental, Facility Office, Fees and Professional Consultations Community Total Expenses Surplus(Deficit) Annual

31 - - - Schedule 5 14,955 70,673 16,720 36,069 29,862 (45,270) 398,552 404,288 4,805,571 5,204,124 4,676,827 5,249,394 Special Projects 76,556 28,485 125,792 240,071 1,249,721 1,375,513 1,030,401 1,347,028 Urban Services (3,406) 14,775 399,890 730,465 7,206,679 7,206,679 4,713,146 1,351,810 7,210,085 FN Student FN Success Plan Success - 94,771 29,422 45,312 103,743 (256,140) 15,558,994 15,302,854 15,029,607 15,302,854 Direct Services Direct Special EducationSpecial 331 5,229 13,355 176,649 155,079 132,578 107,874 112,914 246,693 261,380 107,226 283,915 7,548,274 7,548,274 4,711,624 1,233,427 7,547,943 Education New Paths New PADC MANAGEMENT LTD. PADC COMPANY OF - FINANCIAL SCHEDULE ACTIVITIES SURPLUS AND ended theFor 2015 (in 31, year March dollars) Revenue Canada Development and Northern Affairs Aboriginal Technology of Institute Indian Saskatchewan First Nations Trust Revenue Sources/Deferred Other Total Revenue Expenses Development Libraries School Dialogue Community for Activity Life Physical Developments Education Special Development Professional Administrators Ongoing Training Teacher Assistant Language and Culture Consuitant Path New Consultants Language and Culture Classroom Schools and Caring Safe Technologies Learning Century 21st Connectivity Internet School Projects School Nations First and Benefits Salaries School Fees Consulting Technologies and Assistive Materials Learning Costs Other Assessments Student Measurement Performance and Literacy Numeracy Literacy Early Administration and Training Employment Urban Program First Kids distribution funds Casino Gathering Veterans NRTA Summit HousingRCMP and Table Trappers Convention Sask. Northern Studies Waste Nuclear Total Expenses Surplus(Deficit) Annual

32 - - Schedule 6 - - 1,280 59,492 36,428 10,800 71,572 108,000 108,000 Instructional White Buffalo White (417) 40,959 40,542 40,542 40,959 Employment Summer Student Summer - - (45,738) 148,140 102,402 102,402 102,402 Evaluations Education School Education 77,414 76,168 98,991 98,019 97,679 40,591 424,870 421,466 872,179 396,421 360,033 485,017 (197,745) 5,060,392 1,294,328 6,581,845 1,162,872 1,288,627 1,106,368 6,541,254 Development Health & Social Health & PADC MANAGEMENT LTD. PADC COMPANY OF - FINANCIAL SCHEDULE ACTIVITIES SURPLUS AND ended theFor 2015 (in 31, year dollars) March Revenue Canada Development and Northern Affairs Aboriginal Contributions - FNIHB Canada Heallth Technologies of Institute Indian Sask. Sources Other Agency Funding to Revenue/Refundable Deferred Total Revenue Expenses Nursing Homecare First Nations Childcare Initiative HIV/AIDS Awareness Program Diabetes Therapy Dental Headstart Nutrition Prenatal Health Child Maternal Strategy Immunization Threat and Risk Security, Consultations Optometrist Crisis Intervention Syndrome Alcohol Fetal and Healing Safety Community Project School Residential Workshops Youth Empowering Project E-Health Gathering Elders Project Truth and Reconciliation Costs Other and Catering Facilities Venues, Conference Costs Services/Other Consulting Administration and Benefits Wages Salaries, Services Intranet Total Expenses (Deficit) Surplus Annual

33 Schedule 7 1,286 10,480 60,000 47,120 21,401 18,428 13,483 657,501 468,263 657,501 296,065 189,238 IT Services 66 66 66 - (999,934) 1,000,000 Capital Sakwatamo Lodge Sakwatamo (5,331) 19,314 509,667 293,483 680,860 2,629,538 2,634,869 2,610,224 1,150,860 Sprucelodge Boarding Home Boarding 9,916 52,067 79,077 70,895 55,078 98,139 48,670 93,841 307,954 292,190 1,809,270 1,921,670 3,740,856 2,642,946 3,647,016 Child Care & Education Centre Education 82,117 34,835 80,184 64,087 642,365 371,461 567,717 316,753 165,328 286,500 202,814 473,232 327,120 (104,840) 6,966,954 6,966,954 2,000,288 1,456,994 7,071,794 Health Transfer PADC MANAGEMENT LTD. PADC COMPANY OF - FINANCIAL SCHEDULE ACTIVITIES SURPLUS AND ended theFor 2015 (in 31, year March dollars) Revenue - FNIH Canada Heallth Agencies Services and Family Child Nations First Saskatchewan of Government Funding Sources/Deferred Other Total Revenue Expenses Management Costs Direct Supervision Nursing Officers Health Environmental Consultants Program Direct Nursing Flow-ThroughFN Funds Wellness Mental Prevention Suicide Technicians Quality - Water Green Plan Governance Nations' First Fees and Legal Audit Administration/Management Other Costs/MAR Insurance and Utilities Janitorial Land Use, Rental, Office Workers Care Child Activities Student and maintenance Engineering Household/Kitchen Vehicles Administration School Teachers School and Maintenance Operations School and Accomodations Transportation Center Call Costs and Operating Salaries Center Call and Transportation Accomodations Patient Costs and Operating Salaries and Benefits Salaries Development and Staff Travel Telephone Services Intranet/IT Total Expenses Surplus(Deficit) Annual

34 NORTHWEST TERRITORIES SASKATCHEWAN

FOND DU LAC 229 FOND DU LAC 227 CHICKEN LAKE ATHABASCA 226 STONEY FOND DU LAC FOND DU LAC SEASONAL ROAD BLACK 233 228 LAKE CHICKEN FOND DU LAC FOND DU LAC 231 232 224 SASKATCHEWAN

ATHABASCA MANITOBA

SEASONAL

SASK  ROAD

ALBERTA

RIVER

RESERVE WOLLASTON F.N. BAND NAME NO. NAME AND NUMBER ACTIVE 359 BLACK LAKE CHICKEN 224 *** LAKE CHICKEN 225 *** LAC LA HACHE CHICKEN 226 CREE 220 350 CUMBERLAND BUDD'S POINT 20D HOUSE CUMBERLAND 20 *** MUSKEG RIVER 20C PINE BLUFF 20A PINE BLUFF 20B 351 FOND DU LAC FOND DU LAC 227 *** FOND DU LAC 228 FOND DU LAC 229 REINDEER CREE  FOND DU LAC 231 FOND DU LAC 232 LAKE 352 HATCHET LAKE LAC LA HACHE 220 *** LAKE 370 JAMES SMITH CUMBERLAND 100A THOMAS *** CLARKE 353 LAC LA RONGE BITTERN LAKE 218 204 FOUR PORTAGES 157C FOX POINT 157D FOX POINT 157E GRANDMOTHER'S BAY 219 *** KITSAKIE 156B *** LAC LA RONGE 156 *** LITTLE HILLS 158  LITTLE HILLS 158A 914 LITTLE HILLS 158B LITTLE RED R. 106C *** LITTLE RED R. 106D *** MORIN LAKE 217 *** SOUTHEND OLD FORT 157B 200 POTATO RIVER 156A STANLEY 157 *** STANLEY 157A NEMEIBEN (SUCKER) RIVER 156C *** 354 MONTREAL LAKE MONTREAL LAKE 106 *** MONTREAL LAKE 106B *** 355 PETER AMISK LAKE 184 *** BALLANTYNE BIRCH PORTAGE 184A CHURCHILL MIROND LAKE 184E RIVER GRANDMOTHER'S BAY PELICAN NARROWS 184B *** 219 SANDY NARROWS 184C WAPASKOKIMOW 202 SOUTHEND 200 *** Sandy Bay STURGEON WEIR 184F *** WOODY LAKE 184D SUCKER RIVER STANLEY 156C 135 WAPASKOKIMOW (SANDY) 202 *** 157 STANLEY LaRonge FOUR PORTAGES WOODY LAKE KIMOSOM PWATINAK (DES) 203 *** 184D OLD FORT DENARE BEACH 30 *** KITSAKIE 156B LAC LAC LA RONGE 156 LA RONGE MIROND LAKE THOMAS CLARKE (KINOSAO) 204 *** PELICAN 184E KISKACIWAN 208 *** 165 NARROWS 184B 356 RED EARTH CARROT RIVER 29A *** MORIN LAKE SANDY NARROWS POTATO RIVER *** 217 BIRCH PORTAGE LITTLE HILLS 357 SHOAL LAKE SHOAL LAKE 28A *** FOX POINT 184A CARROT RIVER 27A KIMOSOM Flin Flon PWATINAK 360 STURGEON LAKE STURGEON LAKE 101 *** DENARE BEACH 30 STURGEON LAKE 101A 203 358 WAHPETON WAHPETON 94A *** AMISK LAKE WAHPETON 94B 184 AMISK 2 LAKE  106

STURGEON WEIR Sturgeon 184F Landing

PINE BLUFF MUSKEG MONTREAL LAKE RIVER 106 BUDD'S POINT 20D

RIVER BITTERN LAKE CUMBERLAND 218 20

106 123  SHOAL LAKE CARROT LITTLE RED RIVER RIVER 106D CARROT RIVER 28A 27A MONTREAL LAKE LITTLE RED RIVER SASKATCHEWAN 29A 55 RED EARTH 106B 106C 55 STURGEON STURGEON LAKE 29 101A 101 WAHPETON WAHPETON JAMES SMITH 94A 94B 100 KISKACIWAN PRINCE 208 ALBERT CUMBERLAND 100A 0 10 25 50 100 kilometres MELFORT Black lake Cumberland House Fond Du Lac Denesuline First Nation Cree Nation Denesuline Nation

Hatchet Lake James Smith Lac La Ronge Denesuline Nation Cree Nation Indian Band

Montreal Lake Peter Ballantyne Red Earth Cree Nation Cree Nation Cree Nation

Shoal Lake Sturgeon Lake Wahpeton Cree Nation First Nation Dakota Nation

Prince Albert Grand Council Chief Joseph Custer Reserve #210 PO Box 2350, Prince Albert, SK, S6V 6Z1 voice: 306.953.7200 fax: 306.764.6272 [email protected] www.pagc.sk.ca