Kativik Regional Government Annual Report December 31, 2014 Kativik Regional Government Annual Report December 31, 2014
Kativik Regional Government Annual Report December 31, 2014 Kativik Regional Government Annual Report December 31, 2014
Synopsis Review I Consolidated Financial Statements II Notes to Consolidated Financial Statements III Appendices IV Kativik Regional Government Synopsis Review December 31, 2014
TABLE OF CONTENTS
Revenue - Block Funding (Secrétariat aux affaires autochtones) 1 Accumulated Operating Surplus - Block Funding 2 Total Contributions - Block Funding 2004-2014 3 Accumulated Operating Surplus (Deficit) by Department Excluding Block Funding as at December 31, 2014 4 Accumulated Operating Surplus Excluding Block Funding 5 Net Accumulated Financial Reserves 6 Sources of Revenue 2014 7 Expenditure 2014 8 Revenue - Block Funding (Secrétariat aux Affaires Autochtones)
$ 60,000,000
$ 50,000,000
$ 40,000,000 $56,714,178 $53,916,203 $ 30,000,000 $50,334,998 $49,816,602 $45,854,644 $ 20,000,000
$ 10,000,000
$ 0 2010 2011 2012 2013 2014
KATIVIK REGIONAL GOVERNMENT - SYNOPSIS REVIEW 2014 Page 1 Accumulated Operating Surplus - Block Funding
$ 12,000,000
$ 10,000,000
$ 8,000,000 $11,801,203 $11,801,203
$ 6,000,000 $11,041,750 $9,996,807 $9,675,570
$ 4,000,000 $7,358,132
$ 2,000,000
$ 0 2010 2011 2012 2013 2014
KATIVIK REGIONAL GOVERNMENT - SYNOPSIS REVIEW 2014 Page 2 Total Contributions - Block Funding 2004-2014
3.8% 2.0% 1.3% 4.4% 6.4% 28.1%
7.5%
10.7%
21.8% 14.0%
Child Care Programs (28.1%) Transportation (21.8%) Municipal Affairs (14.0%)
Renewable Resources (10.7%) Sustainable Employment (7.5%) Regional and Local Development (6.4%)
Financial Reserves (4.4%) Public Security (3.8%) Recreation (2.0%)
Other Programs (1.3%)
KATIVIK REGIONAL GOVERNMENT - SYNOPSIS REVIEW 2014 Page 3 Accumulated Operating Surplus (Deficit) by Department Excluding Block Funding as at December 31, 2014
$ 6,000,000
$ 5,000,000
$ 4,000,000
$ 3,000,000 $2,105,035 $1,743,736 $1,743,736 $1,194,843 $5,505,048 $5,505,048 $ 2,000,000 $924,594 $259,778 $259,778 $36,427 $36,427 $(1,086,404)
$ 1,000,000 $90,082 $22,795 $22,795
$ 0
($ 1,000,000)
($ 2,000,000)
KATIVIK REGIONAL GOVERNMENT - SYNOPSIS REVIEW 2014 Page 4 Accumulated Operating Surplus Excluding Block Funding
$14,000,000
$12,000,000
$10,000,000
$8,000,000 $12,766,358 $12,748,802 $6,000,000 $11,975,829 $11,975,829 $10,795,934
$4,000,000 $10,162,510
$2,000,000
$0 2010 2011 2012 2013 2014
KATIVIK REGIONAL GOVERNMENT - SYNOPSIS REVIEW 2014 Page 5 Net Accumulated Financial Reserves
$35,000,000
$30,000,000
$25,000,000
$20,000,000 $30,213,912
$15,000,000
$10,000,000 $19,435,912 $14,472,360 $5,000,000 $13,115,964 $11,081,142 $11,081,142
$0 2010 2011 2012 2013 2014
KATIVIK REGIONAL GOVERNMENT - SYNOPSIS REVIEW 2014 Page 6 Secrétariat aux affaires autochtones (49.23%) $73,477,806 Employment and Social Development Canada Ministère de la Sécurité (ESDC) (10.20%) publique (7.42%) $15,229,794 Sources of revenue 2014 $11,081,212
Public Safety Canada Ministère des Ressources naturelles (5.09%) (6.10%) $9,101,041 $7,593,694
Ministère Affaires municipales et de l'Occupation du territoire Aboriginal Affairs and (2.79%) $4,177,406 Northern Affairs Canada (0.85%) $1,267,140 Ministère des Transports (2.38%) $3,546,397 10.96%
National Health and Sanarrutiik Amendment #3 - Welfare (0.49%) Ungaluk (1.63%) $2,439,867 $734,607
Emploi-Québec (0.66%) $986,434 Transport Canada (0.38%) $566,747 18.41% Ministère de la justice (0.64%) $948,562
Department of Fisheries Tourisme Québec (0.41%) and Oceans Canada $606,667 (DFO) (0.32%) $473,355
Other provincial 70.63% contributions (0.32%) Other Federal $471,446 Contributions (0.07%) Operating Provincial Funding $105,412,584 $110,697 Ministère Éducation, du Operating Federal Funding $27,483,381 Loisir et du Sport (0.29%) $439,049 Other Operating Funding $16,365,897 Ministère de la Santé et des Services Sociaux (0.25%) $367,363
Société d'Habitation du Québec (0.11%) $159,606 Operating revenue: $ 149,261,862 Infrastructure revenue $ 32,241,861 Ministère du Développement durable, de l'Environnement, Total Revenue $ 181,503,723 de la Faune et des Parcs (-0.59%) $(882,925)
KATIVIK REGIONAL GOVERNMENT - SYNOPSIS REVIEW 2014 Page 7 Expenditure 2014
2.6% 1.5% 1.6% 2.9% 16.0% 4.0% 4.9%
5.6% 12.4%
5.7%
6.7% 12.2% 7.3% 8.0% 8.6%
Child Care Programs (16.0%) Public Security (12.4%) Sustainable Employment (12.2%) Transportation (8.6%) Municipal Affairs (8.0%) Renewable Resources (7.3%) General Administration (6.7%) Building and Housing Operation (5.7%) Inuit Support Program for Hunting, Fishing and Trapping Activities (5.6%) Nunavik Cost of Living Reduction (4.9%) Sanarutiik Agreement (4.0%) Tamaani Internet Services (2.9%) Regional and Local Development (2.6%) Recreation (1.5%) Other Programs (1.6%)
KATIVIK REGIONAL GOVERNMENT - SYNOPSIS REVIEW 2014 Page 8 Kativik Regional Government Consolidated Financial Statements December 31, 2014
TABLE OF CONTENTS
Independent Auditor's Report 1 Consolidated Financial Statements Consolidated Statement of Financial Position 3 Consolidated Statement of Variation of Net Financial Assets (Net Debt) 4 Consolidated Statement of Accumulated Operating Surplus (Deficit) 5 Consolidated Statement of Financial Reserves and Reserved Funds 6 Consolidated Statement of Surplus (Deficit) for the Year 7 Operating Surplus (Deficit) for the Year for Fiscal Purposes 9 Investing Surplus (Deficit) for the Year for Fiscal Purposes 10 Consolidated Cash Flow Statement 11
êm8 nÙ5 fÇ8 gx3b8 P.O. Box 639 Kuujjuaq, Quebec J0M 1C0
Telephone: 819-964-5353 Fax: 819-964-4833
Independent Auditor's Report êm8 nÙ5 fÇ8 gx3b8 Suite 2000 National Bank Tower 600 De La Gauchetière Street West Montréal, Quebec H3B 4L8
To the Members of the Council of Telephone: 514-878-2691 Fax: 514-878-2127 Kativik Regional Government www.rcgt.com
We have audited the accompanying consolidated financial statements of Kativik Regional Government, which comprise the consolidated statement of financial position as at December 31, 2014 and the consolidated statement of variation of net financial assets (net debt), the consolidated statement of accumulated operating surplus (deficit), the consolidated statement of financial reserves and reserved funds, the consolidated statement of surplus (deficit) for the year and the consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory information.
Management’s responsibility for the consolidated financial statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Canadian public sector accounting standards and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.
Auditor’s responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the
Member of Grant Thornton International Ltd 2
reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Opinion In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of Kativik Regional Government as at December 31, 2014 and the results of its operations, the variation of its net financial assets (net debt) and its cash flows for the year then ended in accordance with Canadian public sector accounting standards.
Emphasis of matter Without modifying our opinion, we draw attention to the fact that Kativik Regional Government includes certain information in its consolidated financial statements that is not required under Canadian public sector accounting standards. This information, prepared in accordance with the model prescribed by the Ministère des Affaires municipales et de l’Occupation du territoire, is presented on pages 9 and 10 and relates to the determination of the surplus (deficit) for the year for fiscal purposes.
Montréal April 23, 2015
1 CPA auditor, CA public accountancy permit no. A121667 3 Kativik Regional Government Consolidated Statement of Financial Position December 31, 2014
2014 2013 $ $ FINANCIAL ASSETS Cash (note 6) 21,662,381 23,904,650 Term deposits, maturing in 2015, bearing interest at rates varying from 0.87% to 1.57% 14,389,698 14,393,784 Contributions receivable 28,795,125 15,303,622 Accounts receivable 5,885,016 6,655,181 Investments and loans receivable (Note 3) 11,531,133 10,049,386 Long-term contributions to be recovered for repaying the long-term debt (Note 8 c)) 207,554,252 195,356,083 289,817,605 265,662,706 LIABILITIES Bank overdraft (Note 6) 21,835,953 25,683,244 Accounts payable and accrued charges 19,437,469 19,595,247 Deferred revenues (Note 7) 6,754,453 3,182,866 Long-term debt (Note 8 a)) 225,111,152 213,860,158 Balances available under closed capital projects held by the Kativik Regional Government on behalf of the Northern Villages (Appendix G) 94,292 94,292 273,233,319 262,415,807 NET FINANCIAL ASSETS (NET DEBT) 16,584,286 3,246,899
NON-FINANCIAL ASSETS Capital assets (Note 4) 192,709,941 198,231,503 Other non-financial assets – Prepaid expenses and inventories 2,787,300 2,335,659 195,497,241 200,567,162
ACCUMULATED SURPLUS (DEFICIT) Accumulated operating surplus (deficit) 18,154,066 24,567,561 Financial reserves and reserved funds 7,243,287 (10,530,314) 25,397,353 14,037,247 Net investment in long-term assets (Note 14) 186,684,174 189,776,814 212,081,527 203,814,061
The accompanying notes and appendices are an integral part of the consolidated financial statements.
On behalf of the Council,
Member Member 4 Kativik Regional Government Consolidated Statement of Variation of Net Financial Assets (Net Debt) Year ended December 31, 2014
2014 2013 $ $ Surplus (deficit) for the year 8,267,466 27,946,392 Capital assets variation Acquisition of capital assets (28,092,757) (37,614,189) Capital assets transferred to Northern Villages 24,677,790 16,181,402 Amortization of capital assets 8,936,529 5,997,929 5,521,562 (15,434,858) Other non-financial assets – Prepaid expenses and inventories variation (451,641) (343,553) (451,641) (343,553) Variation of net financial assets (net debt) 13,337,387 12,167,981 Net financial assets (net debt), beginning of year 3,246,899 (8,921,082) Net financial assets (net debt), end of year 16,584,286 3,246,899
The accompanying notes and appendices are an integral part of the consolidated financial statements. 5 Kativik Regional Government Consolidated Statement of Accumulated Operating Surplus (Deficit) Year ended December 31, 2014
Unappropriated Appropriated Balance, surplus (deficit) surplus (deficit) December 31, (Appendix A) (Appendix A) 2014 $ $ $ UNAPPROPRIATED/APPROPRIATED OPERATING SURPLUS (DEFICIT) Balance, beginning of year (834,810) 25,402,371 24,567,561 Surplus (deficit) for the year for fiscal purposes 612,670 (7,026,165) (6,413,495) Balance, end of year (222,140) 18,376,206 18,154,066
The accompanying notes and appendices are an integral part of the consolidated financial statements. 6
Kativik Regional Government Consolidated Statement of Financial Reserves and Reserved Funds Year ended December 31, 2014
Transfer Transfer from from (to) Balance, operating operating Transfer to Balance, January 1, activities – activities – investing December 31, 2014 Interest Reserve activities 2014 $ $ $ $ $ FINANCIAL RESERVES Block Funding Buildings and Houses 778,385 18,726 797,111 Child Care Centres – Contributions to Child Care Centres 383,345 4,217 534,366 921,928 Child Care Centres – Buildings 2,572,037 28,292 828,236 730,410 4,158,975 Litigation 257,147 2,829 259,976 Information systems 502,700 5,530 250,000 758,230 Other Ministère des Transports – Vehicles and Heavy Equipment (Note 9 a)) 4,600,016 50,600 272,821 4,923,437 Child Care Centres 722,463 7,947 (730,410) Buildings and Houses 3,727,853 30,842 494,904 4,253,599 Rolling Stock – Vehicles 122,411 1,347 123,758 Capital Projects Management – Airport Parking (Asphalt) 145,368 1,599 146,967 Pivaliutiit Northern Villages Projects 810,000 810,000 Socio-Economic Development Projects – Makigiarutiit I and II 3,572,394 51,009 539,775 4,163,178 Socio-Economic Development Projects – Balance Available for Future Contributions (Note 10) 1,064,820 (572,820) 492,000 Regional public transit 1,244,269 (257,708) 986,561 Telecommunications – Infrastructure 1,075,315 11,828 5,839,324 6,926,467 Treasury 12,116,960 (9,881) 1,520,249 13,627,328 Treasury – Internal loans (Note 17) (14,259,571) 1,123,968 (13,135,603) Financial Reserves 19,435,912 204,885 10,573,115 – 30,213,912
RESERVED FUNDS Financing of capital projects in progress (Appendix D) (30,968,649) 6,995,601 (23,973,048) Balances available under closed capital projects (Appendix F) 1,002,423 1,002,423 Reserved Funds (29,966,226) – – 6,995,601 (22,970,625) (10,530,314) 204,885 10,573,115 6,995,601 7,243,287
The accompanying notes and appendices are an integral part of the consolidated financial statements. 7 Kativik Regional Government Consolidated Statement of Surplus (Deficit) for the Year Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ Revenue Local sources Makivik Corporation 1,058,825 1,036,442 1,129,474 Administrative, rental and housing charges 1,782,333 1,509,743 1,525,814 Service charges and sales of equipment 262,614 218,068 Internal supervision and management fees 1,936,700 1,936,378 2,166,614 Landing and airport terminal building fees 1,067,401 1,310,175 1,232,781 Interest repayments 340,000 458,017 369,841 Internet communications 6,074,452 5,099,635 4,744,870 Settlement 1,000,000 1,022,000 Recuperation of accumulated surplus of Child Care Centres as of March 31, 2014 1,917,014 1,916,999 Other 447,606 512,899 635,528 15,624,331 15,064,902 12,022,990 Contributions Provincial contributions 111,987,568 105,412,584 105,339,808 Federal contributions 29,402,504 27,483,381 25,827,716 Other 1,528,301 1,300,995 1,353,681 142,918,373 134,196,960 132,521,205 Investments Ministère des Affaires municipales et de l'Occupation du territoire – Long-term debt 28,483,001 29,333,000 Ministère des Affaires municipales et de l'Occupation du territoire – Excise Tax Program 1,784,598 Ministère de la Sécurité publique – Long-term debt 1,079,000 610,000 Ministère des Affaires municipales et de l'Occupation du territoire 167,482 72,576 Ministère de l'Éducation, du Loisir et du Sport – Long-term debt 2,371,518 Ministère des Transports 123,260 237,205 Ministère de la Sécurité publique 17,600 45,518 Société québecoise des infrastructures 1,572,608 Other (22,283) – 32,241,861 33,633,222 158,542,704 181,503,723 178,177,417 8 Kativik Regional Government Consolidated Statement of Surplus (Deficit) for the Year Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ Expenditure Municipal Affairs 14,756,011 11,172,275 11,518,414 General Administration 10,352,443 9,355,676 9,350,566 Public Security 17,983,308 17,285,174 16,855,549 Transportation 12,557,189 11,995,169 11,828,538 Inuit Support Program for Hunting, Fishing and Trapping Activities 8,992,921 7,837,554 8,162,203 Regional and Local Development 5,970,515 3,627,442 3,815,543 Sustainable Employment 21,500,052 17,015,350 14,916,612 Building and Housing Operations 7,481,482 7,923,637 7,968,940 Recreation 2,444,186 2,132,153 2,374,382 Child Care Programs 25,350,726 22,236,391 16,332,195 Renewable Resources 14,231,445 10,182,529 7,781,625 Other Programs 25,182,435 18,629,023 16,849,328 Capital assets transferred to Northern Villages 24,907,355 16,479,201 Amortization of capital assets 8,936,529 5,997,929 166,802,713 173,236,257 150,231,025 Surplus (deficit) for the year (8,260,009) 8,267,466 27,946,392
The accompanying notes and appendices are an integral part of the consolidated financial statements. 9 Kativik Regional Government Operating Surplus (Deficit) for the Year for Fiscal Purposes Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ Surplus (deficit) for the year (8,260,009) 8,267,466 27,946,392
Investment revenues (32,241,861) (33,633,222) – (32,241,861) (33,633,222) RECONCILIATION FOR FISCAL PURPOSES Capital assets Amortization of capital assets 8,936,529 5,997,929 Capital assets transferred to Northern Villages 24,907,355 16,479,201 – 33,843,884 22,477,130 Loans and term deposits Capital repayment – Loans receivable 650,000 1,215,063 893,714 Provision (recovery) for interest on loans receivable (96,629) (91,349) Provision (recovery) for doubtful loans (515,316) 78,376 Write-off of doubtful loans 185,251 133,811 650,000 788,369 1,014,552 Financing Reimbursement of long-term debt (20,493,874) (20,682,325) (19,213,603) Ministère des Affaires municipales et de l'Occupation du territoire – Northern Villages long-term debt 11,752,900 11,699,114 10,420,879 Ministère des Affaires municipales et de l'Occupation du territoire – KRG long-term debt 182,100 235,886 337,021 Ministère des Transports – Long-term debt 5,449,500 5,449,500 5,271,400 Ministère de la Sécurité publique – Infrastructure (bonds repayment – capital) 282,351 470,800 185,500 Secrétariat aux affaires autochtones – Long-term debt 429,449 429,449 429,454 Ministère de l'Éducation, du Loisir et du Sport – Long-term debt 1,450,600 1,450,600 1,395,900 (946,974) (946,976) (1,173,449) Appropriations Investing activities – Acquisition of capital assets (Note 5 a)) (2,252,376) (1,674,348) (795,517) Investing activities – Investments in loans receivable (Note 5 b)) (4,350,000) (2,270,116) (4,845,669) Investing activities – Investments in Nunavik Support Fund (Note 5 b)) 568,491 Investing activities – Contribution to Capital Projects (1,206,600) (1,401,913) (4,451,967) Financial reserves and reserved funds (8,758,568) (10,778,000) (4,963,552) Appropriation from accumulated surplus – Beginning of year 23,725,364 7,157,820 (16,124,377) (14,488,214) 6,860,846 17,560,900 7,830,019 Surplus (deficit) for the year for fiscal purposes (1,399,163) (6,413,495) 2,143,189
The accompanying notes and appendices are an integral part of the consolidated financial statements. 10 Kativik Regional Government Investing Surplus (Deficit) for the Year for Fiscal Purposes Year ended December 31, 2014
2014 2013 $ $ REVENUE Revenue from investments Ministère des Affaires municipales et de l'Occupation du territoire – Long-term debt 28,483,001 29,333,000 Ministère des Affaires municipales et de l'Occupation du territoire – Excise Tax Program 1,784,598 Ministère de la Sécurité publique – Long-term debt 1,079,000 610,000 Ministère des Affaires municipales et de l'Occupation du territoire 167,482 72,576 Ministère de l'Éducation, du Loisir et du Sport – Long-term debt 2,371,518 Ministère des Transports 123,260 237,205 Ministère de la Sécurité publique 17,600 45,518 Société québécoise des infrastructures 1,572,608 Other (22,283) 32,241,861 33,633,222 RECONCILIATION FOR FISCAL PURPOSES Expenditure Investment General Administration (2,451,443) (4,502,214) Public Security (470,539) (1,888,321) Transportation (5,473,224) (8,608,141) Environmental Health (13,540,463) (13,459,340) Urban Planning and Regional Development (6,157,088) (9,156,173) Debt consolidation and refinancing costs (229,565) (297,799) Research and Economic Development (2,270,116) (4,277,178) (30,592,438) (42,189,166) Financing Long-term financing – Adjustment (199) 32,099 (199) 32,099 Appropriations Operating activities – Acquisition of capital assets (Note 5 a)) 1,674,348 795,517 Operating activities – Investments in loans receivable (Note 5 b)) 2,270,116 4,845,669 Operating activities – Investments in Nunavik Support Fund (Note 5 b)) (568,491) Operating activities – Contribution to Capital Projects 1,401,913 4,451,967 5,346,377 9,524,662 (25,246,260) (32,632,405) Surplus (deficit) for the year for fiscal purposes 6,995,601 1,000,817
The accompanying notes and appendices are an integral part of the consolidated financial statements. 11 Kativik Regional Government Consolidated Cash Flow Statement Year ended December 31, 2014
2014 2013 $ $ OPERATING ACTIVITIES Surplus (deficit) for the year 8,267,466 27,946,392 Items not affecting liquidity Amortization of capital assets 8,936,529 5,997,929 Capital assets transferred to Northern Villages 24,907,355 16,479,201 42,111,350 50,423,522 Net change in non-cash working capital items (Note 15) (9,759,170) 535,993 Cash flows from operating activities 32,352,180 50,959,515 FINANCING ACTIVITIES Issuance of long-term debt 31,933,518 29,943,000 Refinancing of long-term debt 21,959,000 21,789,000 Capital repayment – Long-term debt (20,682,524) (19,204,003) Capital repayment – Long-term debt refinancing (21,959,000) (21,789,000) Long-term contributions to be recovered for repaying the long-term debt (12,198,169) (11,880,347) Cash flows from financing activities (947,175) (1,141,350) INVESTING IN CAPITAL ASSETS ACTIVITIES Acquisition of capital assets (18,129,474) (4,862,446) Decrease (increase) in capital projects in progress (10,192,848) (33,049,542) Cash flows from investing in capital assets activities (28,322,322) (37,911,988) INVESTING IN LOANS AND TERM DEPOSITS ACTIVITIES Decrease (increase) in term deposits 4,086 11,915 Investments and loans receivable (1,481,747) (3,262,626) Cash flows from investing in loans and term deposits activities (1,477,661) (3,250,711) Net change in cash and cash equivalents 1,605,022 8,655,466 Cash and cash equivalents, beginning of year (1,778,594) (10,434,060) Cash and cash equivalents, end of year (173,572) (1,778,594)
CASH AND CASH EQUIVALENTS Cash 21,662,381 23,904,650 Bank overdraft (21,835,953) (25,683,244) (173,572) (1,778,594)
The accompanying notes and appendices are an integral part of the consolidated financial statements. Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
TABLE OF CONTENTS
Note 1 - Reporting Entity 1 Note 2 - Significant Accounting Policies 1 Note 3 - Investments and Loans Receivable 3 Note 4 - Capital Assets 9 Note 5 - Investing Activities 10 Note 6 - Bank Overdraft 11 Note 7 - Deferred Revenues 11 Note 8 - Long-Term Debt 12 Note 9 - Transport Operations 17 Note 10 - Commitments regarding the Resource Envelope for the Development of Inuit Communities 18 Note 11 - Sanarrutik Agreement 19 Note 12 - Isurruutiit Program 23 Note 13 - Block Funding Agreement 23 Note 14 - Net Investment in Long-term Assets 24 Note 15 - Net Change in Non-cash Working Capital Items 24 Note 16 - Contractual Obligations and Commitments 25 Note 17 - Financial Reserve – Treasury 27 Note 18 - Contingencies 29 1 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
1 - REPORTING ENTITY
The Kativik Regional Government (KRG) was established pursuant to Section 239 of the Act respecting Northern villages and the Kativik Regional Government (CQLR, c. V-6.1) (Kativik Act), adopted by the National Assembly of Quebec on June 23, 1978. Pursuant to this legislation and other mandates delegated to it by the Northern Villages and the Quebec Government, the KRG delivers public services to the residents of the Kativik Region. Specifically, the KRG has jurisdiction over the territory of Quebec located north of the 55th parallel, excluding the Category IA and IB lands intended for the Cree community of Whapmagoostui.
The KRG is led by a 17-member Council composed of elected municipal representatives appointed by each of the Northern Villages and the Naskapi First Nation of Kawawachikamach. A five-member Executive Committee is appointed from among and by the Council and is headed by a Chairperson and a Vice-Chairperson who, pursuant to the Kativik Act, must devote all their time to the service of the KRG. The Executive Committee is responsible for the management of the affairs of the KRG and ensures that the decisions of the Council are carried out.
2 - SIGNIFICANT ACCOUNTING POLICIES
Government reporting entity The consolidated statements present the assets, liabilities, revenues and expenses of the Kativik Regional Government (KRG), as well as the assets, liabilities, revenues and expenses, consolidated line by line, of the Kativik Local Development Centre, which is a 100% controlled entity.
Internal charges and transfers These consolidated financial statements reflect all the transactions of the various programs. Inter-programs operations are eliminated, except in Appendices A and B, in which internal charges and transfers are recorded as revenue and expenditure in the various departments.
Use of estimates The preparation of consolidated financial statements in conformity with Canadian public sector accounting standards requires management 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 expenditure during the reporting period. Actual results could differ from those estimates.
Appropriated surplus The appropriated surplus corresponds to the portion of the surplus which is reserved in virtue of agreements signed with governments and organizations. 2 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
2 - SIGNIFICANT ACCOUNTING POLICIES (Continued)
Investments and loans receivable The disbursements of loans receivable through Makigiarutiit I (#77 and #177), Inuit Business and Tourism Contributions (#78), Makigiarutiit II (#85) and Makigiarutiit III (#88) are recognized as expenses in the consolidated statement of surplus (deficit) for the year. All capital repayments and interest collected during the year in relation with these loans are recognized as revenues in the consolidated statement of surplus (deficit) for the year. However, the investment in loans receivable is recorded at cost plus related accrued interest in the consolidated statement of financial position while an equivalent amount is recorded under the investment in long-term assets equity account. As at December 31, 2014, a provision for doubtful loans of $1,440,808 ($1,906,284 in 2013), equivalent to 50% to 100% of loans in default, was recorded.
Capital assets Capital assets are recorded at cost. When the cost of an asset was not available, the fair market value of this asset was used. The fair market value was based on the value of the asset as per the insurance list. Capital assets are amortized using the straight-line method and based on their estimated useful lives as follows: Periods
Buildings and houses 20 years Telecommunication infrastructure 5 years Heavy equipment 10 years Vehicles 5 years Equipment, office and housing furniture 5 years Construction equipment 5 years Marine infrastructure 40 years
Capital projects of the Northern Villages The Northern Villages have enacted and decreed authorization to the KRG to coordinate for and on their behalf the achievement of capital projects approved by them. Therefore, the Northern Village's capital expenditure in progress and the related balances available, held by the KRG on behalf of the Northern Villages, are accounted for in the KRG books and presented in the financial statements of the Northern Villages. Upon completion of the project, the ownership title of the asset is transferred to the name of the related Northern Village and is recorded in the Northern Village's financial statements.
The capital projects of the Northern Villages are financed through the KRG. Therefore, the long-term debt presented in the KRG's consolidated financial statements also includes the financing of capital projects approved by the Northern Villages. The related portion not reimbursed at the end of the year is recorded as an amount to be recovered from the said Northern Villages for repaying the related long-term debt.
Cash and cash equivalents Cash and cash equivalents consist of the cash and bank overdraft. 3 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
2 - SIGNIFICANT ACCOUNTING POLICIES (Continued)
Inventories Inventories are measured at the lower of cost and net realizable value. The cost is determined using the actual cost method plus estimated transportation.
Revenue recognition Revenues from contributions are recognized in the consolidated financial statements in the year they were realized, based on authorizations and admissibility criteria.
Revenues from services rendered are recorded when the services rendered and the related amounts are due to the KRG.
Term deposits Term deposits are recorded at cost.
3 - INVESTMENTS AND LOANS RECEIVABLE a) The investments and loans receivable are detailed as follows: 2014 2013 $ $ Loans receivable and investment approved under Regional and Local Development departments Makigiarutiit I (#77 and #177) 2,447,861 2,464,868 Inuit Business and Tourism Contributions (#78) 10,126 Makigiarutiit II (#85) – Loans receivable 5,694,080 6,086,499 Makigiarutiit II (#85) – Investments 2,654,994 2,654,994 Makigiarutiit III (#88) – Loans receivable 2,175,006 739,183 12,971,941 11,955,670 Provision for doubtful loans (1,440,808) (1,906,284) 11,531,133 10,049,386
The loans repayments to be recovered for the next years are detailed as follows: $
2015 1,123,890 2016 1,169,969 2017 975,881 2018 921,184 2019 and subsequent years 8,781,017 12,971,941
All loans issued prior to January 1, 2014, for which the applicable repayment terms are not respected, have been classified under the 2019 and subsequent years. 4 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
3 - INVESTMENTS AND LOANS RECEIVABLE (Continued) b) The loans receivable and investments are detailed as follows:
Principal Accrued interest Total $ $ $ Loans receivable Issued in 2006 Arqivik Landholding Corporation of Tasiujaq ($250,000) (10 years – 5.75%) 47,522 452 47,974 Issued in 2008 Fort Chimo Cooperative Association – Hotel Expansion ($215,000) (20 years – 3.5%) 166,051 (21) 166,030 Fort Chimo Cooperative Association – Hotel Expansion ($250,000) (20 years – 3.5%) 173,460 1,028 174,488 Kuuviti Fuel Inc. ($97,000) (15 years – 3%) 43,847 445 44,292 Issued in 2009 Nunavik Real Estate Inc. ($191,401) (10 years – 3.5%) 9,984 49 10,033 Laval Fortin Adams Inc. ($363,700) (15 years – 3.25%) 244,586 1,345 245,931 Povungnituk Cooperative Association – Hotel Expansion ($500,000) (10 years – 3%) 261,500 1,322 262,822 Salluit Cooperative Association ($450,000) (10 years – 3%) 235,435 1,190 236,625 Nunavik Enterprises Inc. ($300,000) (8 years – 0.25%) 106,799 44 106,843 Emudluk Fuel Inc. ($100,860) (8 years – 0.5%) 47,202 58 47,260 Ajapirvik Women's Shelter of Inukjuak ($308,250) (15 years – 0.25%) 206,200 129 206,329 Dépanneur Newviq'vi Inc. ($366,500) (15 years – 0.25%) 243,742 103 243,845 Pituvik Landholding Corporation of Inukjuak ($187,000) (9 years – 0.5%) 80,328 34 80,362 Les Magasins Tullik Inc. ($386,500) (15 years – 0.25%) 256,859 109 256,968 Nunacell Inc. ($104,348) (15 years – 0.25%) 77,861 49 77,910 Arctic Cruises Inc. ($75,000) (6 years – 0.5%) 70,896 655 71,551 9184-1924 Québec Inc. ($37,500) (4 years – prime plus 1.5%) 11,362 87 11,449 Issued in 2010 Tasiujaq Cooperative Association ($250,000) (15 years – 3%) 188,641 958 189,599 5 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
3 – INVESTMENTS AND LOANS RECEIVABLE (Continued)
Principal Accrued interest Total $ $ $ Loans receivable (Continued) Issued in 2011 Tuvaaluk Landholding Corporation ($156,000) (10 years – 3.75%) 47,418 602 48,020 Nayumivik Landholding Corporation ($186,000) (14 years – 3.75%) 151,994 965 152,959 Harry Okpik ($22,200) (7 years – prime plus 1.5%) 9,494 36 9,530 Great Whale Cooperative Association ($405,000) (15 years – 0.25%) 309,589 131 309,720 Koartak Cooperative Association ($370,000) (15 years – 0.25%) 284,841 121 284,962 Tuvaaluk Landholding Corporation ($210,000) (20 years – 0.25%) 166,621 140 166,761 Nunavik Rotors Inc. ($500,000) (7 years – 0.25%) 292,626 123 292,749 Nayumivik Landholding Corporation ($250,000) (14 years – 0.25%) 195,610 83 195,693 Issued in 2012 Initsiaq Women's Shelter ($210,704) (15 years – 3.25%) 157,043 857 157,900 Taqramiut Nipingat Inc. ($58,000) (4 years – 1%) 24,245 40 24,285 Avataa Explorations & Logistics Inc. ($421,426) (10 years – 1%) 368,589 626 369,215 Bob's Tires and Repair Shop ($25,196) (3 years – 1%) 16,575 84 16,659 Issued in 2013 Auberge Kuujjuaq Inc. ($250,000) (10 years – 4.49%) 233,646 1,776 235,422 Mary Johannes ($4,900) (1 year – without interest) 4,651 4,651 Nunabec Inc. ($30,182) (10 years – 4.5%) 27,492 209 27,701 Nunavik Enterprises ($105,000) (10 years – 4.49%) 92,116 700 92,816 Norman Snowball ($7,200) (4 years – without interest) 7,200 7,200 Alacie Suruslia ($5,454) (3 years – without interest) 5,454 5,454 Hébergement Communautaire Uvatinut ($205,000) (15 years – 3.75%) 200,446 1,274 201,720 Hébergement Communautaire Uvatinut ($250,000) (15 years – 0.25%) 233,552 99 233,651 Charlie Adams ($7,971) (4 years – without interest) 7,971 7,971 Tuvaaluk Landholding Corporation ($148,000) (10 years – 1%) 129,752 438 130,190 6 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
3 – INVESTMENTS AND LOANS RECEIVABLE (Continued)
Principal Accrued interest Total $ $ $ Loans receivable (Continued) Issued in 2013 (Continued) Qekeirriaq Landholding Corporation of Akulivik ($89,500) (5 years – 1%) 44,750 44,750 Pituvik Landholding Corporation of Inukjuak ($500,000) (16 years – 1%) 450,153 763 450,916 Nunabec Inc. ($197,718) (10 years – 1%) 179,759 304 180,063 Nunavik Enterprises (Kuujuaq) ($500,000) (10 years – 3%) 444,034 2,253 446,287 Saputik Landholding Corporation of Kangirsuk ($250,000) (8 years – 3%) 220,571 2,788 223,359 Issued in 2014 8523509 Canada Inc. ($13,320) (1 year – 4.5%) 13,320 153 13,473 Saima Mark ($3,175) (2 years – 4.5%) 2,508 9 2,517 Pyramid Mountain Camp ($30,200) (5 years – 4,5%) 27,813 312 28,125 Nunavik Rotors Inc. ($474,650) (7 years – 1%) 457,947 773 458,720 Ikumak Services Inc. ($100,000) (15 years – 3%) 100,000 535 100,535 Norman Weetaluktuk ($2,600) (2 years – 3%) 2,600 2,600 Auberge Kuujjuaq Inc. ($500,000) (10 years – 3%) 462,585 2,349 464,934 Auberge Kuujjuaq Inc. ($500,000) (10 years – 3%) 495,172 2,596 497,768 Auberge Kuujjuaq Inc. ($420,000) (10 years – 3%) 391,238 1,986 393,224 8523509 Canada Inc. ($45,945) (7 years – 3%) 45,945 357 46,302 Aliva Tulugak Enterprises ($13,419) (3 years – without interest) 13,419 13,419 Eva Kasudluak ($12,447) (5 years – without interest) 12,447 12,447 8,803,461 31,518 8,834,979 Loans in default Issued in 2001 YVP Shops Inc. ($28,350) (6 months – 9%) 25,217 25,217 Willie Cain – Lunch's Restaurant ($28,302) (5 years – 7.75%) 28,302 42,158 70,460 Willie Etok – Commercial Fishing Boat ($10,200) (4 years – 7.75%) 9,687 7,503 17,190 Issued in 2003 Pitsituuq Smoke Plant Inc. ($227,700) (10 years – 9%) 227,700 395,090 622,790 Charlie's Restaurant ($38,988) (5 years – 5.75%) 37,082 30,944 68,026 Samisa Epoo Pool Hall ($19,761) (4 years – 6%) 17,619 13,883 31,502 Kuujjuaq Petro Inc. ($24,374) (5 years – 6.25%) 24,374 26,289 50,663 Issued in 2004 Emma's Café ($13,639) (2 years – 5.25%) 13,639 9,956 23,595 7 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
3 – INVESTMENTS AND LOANS RECEIVABLE (Continued)
Principal Accrued interest Total $ $ $ Loans in default (Continued) Issued in 2005 Ida Amagoaluk – Hair Dresser Shop – Puvirnituq ($16,258) (4 years – 6.25%) 16,258 13,039 29,297 Punnik Camp Ltd. – Kuujjuaq – Camp Acquisition ($173,000) (10 years – 5.75%) 153,474 59,251 212,725 Johnny and Billy Cain Outfitters (Tasiujaq) – Camp Acquisition and Upgrade ($24,765) (4 years – 5.8%) 24,765 14,358 39,123 Pat's Parts ($80,000) (1 year – 5.75%) 30,807 20,341 51,148 Issued in 2007 Jobie Gordon – Excavation Services ($58,487) (10 years – 7%) 53,824 35,466 89,290 Issued in 2009 Paulusie Saviadjuk (Food Services) ($41,624) (3 years – 0.25%) 41,135 17 41,152 Les Produits Fumés Iqalupijjait Enrg. (Expansion) ($25,000) (5 years – 0.25%) 12,547 84 12,631 Susie Oninak Saluarsiak Corner Store ($23,800) (1 year – 4.5%) 23,800 3,672 27,472 Jobie Peters (Heavy Equipment Rental) ($119,000) (8 years – 0.25%) 69,644 43 69,687 809,874 672,094 1,481,968 Investments Issued in 2009 Avataq Corporation Inc. – Northern Delights Fine Inuit Herbal Tea ($155,000) (155,000 class "J" preferred shares with cumulative dividends of 3.25% and redeemable in seven years) 155,000 155,000 Issued in 2013 Nunavik Cooperative Development Fund ($2,500,000) Fort Chimo Cooperative Association ($178,571) (shares – 15 years) 178,571 178,571 Aupaluk Cooperative Association ($178,571) (shares – 15 years) 178,571 178,571 Payne Bay Cooperative Association ($178,571) (shares – 15 years) 178,571 178,571 George River Cooperative Association ($178,571) (shares – 15 years) 178,571 178,571 8 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
3 – INVESTMENTS AND LOANS RECEIVABLE (Continued)
Principal Accrued interest Total $ $ $ Investments (Continued) Issued in 2013 (Continued) Nunavik Cooperative Development Fund ($2,500,000) (Continued) Wakeham Bay Cooperative Association ($178,571) (shares – 15 years) 178,571 178,571 Povungnituk Cooperative Association ($178,571) (shares – 15 years) 178,571 178,571 Akudlivik Cooperative Association ($178,571) (shares – 15 years) 178,571 178,571 Great Whale River Cooperative Association ($178,571) (shares – 15 years) 178,571 178,571 Tasiujaq Cooperative Association ($178,571) (shares – 15 years) 178,571 178,571 Koartak Cooperative Association ($178,571) (shares – 15 years) 178,571 178,571 Salluit Cooperative Association ($178,571) (shares – 15 years) 178,571 178,571 Ivujivik Cooperative Association ($178,571) (shares – 15 years) 178,571 178,571 Inukjuak Cooperative Association ($178,571) (shares – 15 years) 178,571 178,571 Umiujaq Cooperative Association ($178,571) (shares – 15 years) 178,571 178,571 2,654,994 – 2,654,994 12,268,329 703,612 12,971,941 Provision for doubtful loans (751,118) (689,690) (1,440,808) 11,517,211 13,922 11,531,133 9 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
4 - CAPITAL ASSETS 2014 2013 Accumulated Net book Net book Cost amortization value value $ $ $ $ Alavik building 12,174,705 6,571,117 5,603,588 6,207,020 Police stations 19,493,778 8,728,301 10,765,477 11,629,066 Other buildings and houses 43,694,980 13,130,221 30,564,759 30,843,072 Vehicles 5,862,119 5,100,972 761,147 754,650 Equipment and office furniture 3,195,906 3,106,408 89,498 145,441 Housing furniture 2,467,176 2,294,754 172,422 228,307 Telecommunication infrastructure 20,144,325 8,159,022 11,985,303 Construction equipment 1,429,062 1,331,187 97,875 118,183 Vehicles – Transport (Note 9 a)) 1,081,424 1,066,090 15,334 Heavy Equipment – Transport (Note 9 a)) 4,719,499 3,224,592 1,494,907 1,267,183 Marine infrastructure 46,577,450 4,657,745 41,919,705 43,084,141 160,840,424 57,370,409 103,470,015 94,277,063 Water points and plans for Northern Villages 545,000 545,000 Capital projects in progress (Appendix D) 89,239,926 89,239,926 103,954,440 250,625,350 57,915,409 192,709,941 198,231,503
The amortization expense for the year ended December 31, 2014 amounted to $8,936,529 ($5,997,929 in 2013). 10 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
5 - INVESTING ACTIVITIES a) The transfers to investing activities related to the acquisition of capital assets in 2014 are detailed as follows: Vehicles, Housing Office immovable furniture and furniture and and major tools equipment renovations Total $ $ $ $ Transports Québec Airports (#310, #311, #313 to #325) 9,267 7,483 497,032 513,782 Alavik Building (#17) 21,143 87,043 108,186 Tursujuq Park – Operations (#62) 6,651 15,595 22,246 KRG Houses (#74) 35,964 10,980 46,944 Building Maintenance (#73) 37,178 29,845 392,745 459,768 Police Stations – Building Operations (#14 and #204) 106,358 106,358 Uumajuit (#53) 83,317 83,317 Inukjuak and Puvirnituq Buildings (#75) 5,570 5,570 KRPF – Operations (#205 to #223) 267,568 267,568 Courthouse (#18) 48,690 48,690 Pingualuit Park – Operations (#59) 6,391 6,391 Kuururjuaq Park – Operations (#63) 5,528 5,528 95,451 69,569 1,509,328 1,674,348 b) The transfers to investing activities through investments in loans receivable and Nunavik Support Fund are detailed as follows: 2014 2013 $ $ Makigiarutiit I (#77 and # 177) – Loans 226,920 410,457 Makigiarutiit III (#88) – Loans 1,568,546 750,000 Makigiarutiit II (#85) – Loans and Investments 474,650 3,685,212 2,270,116 4,845,669 Makigiarutiit I (#77 and #177) – Investments in Nunavik Support Fund (568,491) 2,270,116 4,277,178 11 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
6 - BANK OVERDRAFT
The Kativik Regional Government has authorized lines of credit that bear interest at prime rate and that are authorized by the Quebec Government. The lines of credit are renewable annually and are limited to a total of $8,500,000 for the General Operations, $5,743,000 for the Arena and Housing Projects, $5,239,000 for the Asphalt Projects, $1,728,000 for the Fire Safety Cover Plan, $20,000,000 for Isurruutiit Projects, $1,000,000 for Sustainable Employment Programs and $1,000,000 for the Kativik Regional Police Force.
7 - DEFERRED REVENUES
The deferred revenues are detailed as follows: 2014 2013 $ $ Ministère de la Justice (#89) 562,479 522,731 CSST – Retrospective plan 198,643 371,654 Aboriginal Affairs and Northern Development Canada (Sustainable Employment) 177,334 Aboriginal Affairs and Northern Development Canada (#76) 137,689 Aboriginal Affairs and Northern Development Canada (#175) 95,000 Employment and Social Development Canada (Sustainable Employment) 4,037,688 779,045 Emploi-Québec (Sustainable Employment) 1,188,710 Ministère de la Sécurité publique (#205 to #223) 90,097 106,324 Status of Women Canada (Sustainable Employment) 137,517 Société d'habitation du Québec (#70) 79,921 79,921 Ministère de la Sécurité publique (#298) 31,250 31,250 Arctic Net (#61) 16,875 Nasivik Center (#61) 1,250 5,000 Ministère des Transports (#96) 1,250,000 Ministère des Finances (KLDC) 36,941 6,754,453 3,182,866 12 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
8 - LONG-TERM DEBT a) The details of the long-term debt are as follows: 2014 2013 $ $ Bonds, fifty-third series, issued October 14, 2005, bearing interest from 3.05% to 4.2% and maturing as follows Bonds, due October 14, 2015 1,013,000 Bonds, renewable as at October 14, 2015 1,381,000 2,394,000 3,368,000 Bonds, fifty-fifth series, issued February 22, 2006, bearing interest from 3.65% to 4.45% and maturing as follows Bonds, due February 22, 2016 234,000 Bonds, renewable as at February 22, 2016 2,874,000 3,108,000 3,108,000 Bonds, fifty-seventh series, issued June 21, 2006, bearing interest from 4% to 4.65% and maturing as follows Bonds, due June 21, 2015 964,000 Bonds, due June 21, 2016 1,006,000 Bonds, renewable as at June 21, 2016 978,000 2,948,000 3,870,000 Bonds, fifty-eighth series, issued December 19, 2006, bearing interest from 3.8% to 4.25% and maturing as follows Bonds, due December 19, 2015 532,000 Bonds, due December 19, 2016 555,000 Bonds, renewable as at December 19, 2016 1,664,000 2,751,000 3,262,000 Bonds, sixtieth series, issued May 9, 2007, bearing interest from 4% to 4.45% and maturing as follows Bonds, due May 9, 2015 1,034,000 Bonds, due May 9, 2016 1,081,000 Bonds, due May 9, 2017 1,130,000 Bonds, renewable as at May 9, 2017 1,597,000 4,842,000 5,832,000 Bonds, sixty-eighth series, issued September 9, 2009, bearing interest from 1.25% to 4.45% and maturing as follows Bonds, due September 9, 2019 2,267,000 Bonds, renewable as at September 9, 2019 8,898,000 11,165,000 21,730,000 Bonds, sixty-ninth series, issued December 9, 2009, bearing interest from 1.2% to 4.25% and maturing as follows Bonds, due December 9, 2019 1,521,000 Bonds, renewable as at December 9, 2019 5,032,000 6,553,000 12,712,000 13 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
8 - LONG-TERM DEBT (Continued) 2014 2013 $ $ Promissory note, seventieth series, issued April 20, 2010, bearing interest from 1.6% to 3.75% and maturing as follows Bonds, due April 20, 2015 376,000 376,000 740,000 Bonds, seventy-first series, issued July 7, 2010, bearing interest from 1.6% to 4.55% and maturing as follows Bonds, due July 7, 2015 653,000 Bonds, renewable as at July 7, 2015 2,629,000 Bonds, due July 7, 2020 726,000 Bonds, renewable as at July 7, 2020 4,087,000 8,095,000 8,722,000 Bonds, seventy-second series, issued October 14, 2010, bearing interest from 1.6% to 2.7% and maturing as follows Bonds, due October 14, 2015 132,000 Bonds, renewable as at October 14, 2015 2,403,000 2,535,000 2,661,000 Bonds, seventy-third series, issued December 15, 2010, bearing interest from 1.5% to 3% and maturing as follows Bonds, due December 15, 2015 265,000 Bonds, renewable as at December 15, 2015 3,650,000 3,915,000 4,171,000 Bonds, seventy-fourth series, issued March 9, 2011, bearing interest from 1.6% to 4.1% and maturing as follows Bonds, due March 9, 2015 684,000 Bonds, due March 9, 2016 478,000 Bonds, renewable as at March 9, 2016 2,107,000 Bonds, due March 9, 2021 580,000 Bonds, renewable as at March 9, 2021 4,805,000 8,654,000 9,312,000 Bonds, seventy-fifth series, issued May 10, 2011, bearing interest from 1.5% to 4.1% and maturing as follows Bonds, due May 10, 2015 1,384,000 Bonds, due May 10, 2016 1,440,000 Bonds, renewable as at May 10, 2016 5,083,000 Bonds, due May 10, 2021 1,402,000 Bonds, renewable as at May 10, 2021 2,573,000 11,882,000 13,212,000 14 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
8 - LONG-TERM DEBT (Continued) 2014 2013 $ $ Bonds, seventy-sixth series, issued July 20, 2011, bearing interest from 1.55% to 2.8% and maturing as follows Bonds, due July 20, 2015 285,000 Bonds, due July 20, 2016 295,000 Bonds, renewable as at July 20, 2016 6,505,000 7,085,000 7,360,000 Loans with Bank of Montreal, issued August 31, 2011, bearing interest at 2.24% and 2.61% and maturing as follows Loans, due August 31, 2015 429,454 Loans, due August 31, 2016 429,449 Loans, renewable as at August 31, 2016 1,986,431 2,845,334 3,274,783 Bonds, seventy-eighth series, issued October 12, 2011, bearing interest from 1.7% to 4% and maturing as follows Bonds, due October 12, 2015 733,000 Bonds, due October 12, 2016 760,000 Bonds, renewable as at October 12, 2016 3,334,000 Bonds, due October 12, 2021 912,000 Bonds, renewable as at October 12, 2021 1,831,000 7,570,000 8,277,000 Bonds, seventy-ninth series, issued December 13, 2011, bearing interest at 2.7% and maturing as follows Bonds, renewable as at December 13, 2016 2,047,000 2,047,000 2,047,000 Note, eightieth series, issued December 21, 2011, bearing interest from 1.75% to 2.8% and maturing as follows Bonds, due December 21, 2015 15,200 Bonds, due December 21, 2016 15,700 Bonds, renewable as at December 21, 2016 308,400 339,300 354,000 Bonds, eighty-first series, issued March 28, 2012, bearing interest from 1.4% to 2.5% and maturing as follows Bonds, due March 28, 2015 581,000 Bonds, due March 28, 2016 598,000 Bonds, due March 28, 2017 615,000 Bonds, renewable as at March 28, 2017 6,507,000 8,301,000 8,866,000 15 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
8 - LONG-TERM DEBT (Continued) 2014 2013 $ $ Bonds, eighty-second series, issued May 30, 2012, bearing interest from 1.5% to 2.5% and maturing as follows Bonds, due May 30, 2015 979,000 Bonds, due May 30, 2016 1,007,000 Bonds, due May 30, 2017 1,037,000 Bonds, renewable as at May 30, 2017 4,107,000 7,130,000 8,080,000 Bonds, eighty-third series, issued December 13, 2012, bearing interest from 1.5% to 3.3% and maturing as follows Bonds, due December 13, 2015 1,759,000 Bonds, due December 13, 2016 1,807,000 Bonds, due December 13, 2017 1,854,000 Bonds, renewable as at December 13, 2017 6,024,000 Bonds, renewable as at December 13, 2022 7,428,000 18,872,000 20,586,000 Bonds, eighty-fourth series, issued March 13, 2013, bearing interest from 1.5% to 3.2% and maturing as follows Bonds, due March 13, 2015 1,163,000 Bonds, due March 13, 2016 1,194,000 Bonds, due March 13, 2017 1,228,000 Bonds, due March 13, 2018 1,261,000 Bonds, renewable as at March 13, 2018 6,846,000 Bonds, renewable as at March 13, 2023 6,850,000 18,542,000 19,674,000 Bonds, eighty-fifth series, issued June 12, 2013, bearing interest from 1.4% to 3.2% and maturing as follows Bonds, due June 12, 2015 1,252,000 Bonds, due June 12, 2016 1,285,000 Bonds, due June 12, 2017 1,318,000 Bonds, due June 12, 2018 1,352,000 Bonds, renewable as at June 12, 2018 3,918,000 Bonds, renewable as at June 12, 2023 2,696,000 11,821,000 13,042,000 Bonds, eighty-sixth series, issued November 6, 2013, bearing interest from 1.55% to 3.75% and maturing as follows Bonds, due November 6, 2015 1,626,000 Bonds, due November 6, 2016 1,686,000 Bonds, due November 6, 2017 1,749,000 Bonds, due November 6, 2018 1,813,000 Bonds, renewable as at November 6, 2018 6,638,000 Bonds, renewable as at November 6, 2023 3,936,000 17,448,000 19,016,000 16 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
8 - LONG-TERM DEBT (Continued) 2014 2013 $ $ Bonds, eighty-seventh series, issued March 26, 2014, bearing interest from 1.5% to 3.55% and maturing as follows Bonds, due March 26, 2015 1,048,000 Bonds, due March 26, 2016 1,081,000 Bonds, due March 26, 2017 1,115,000 Bonds, due March 26, 2018 1,151,000 Bonds, due March 26, 2019 1,186,000 Bonds, renewable as at March 26, 2019 6,343,000 Bonds, renewable as at March 26, 2024 3,385,000 15,309,000 Bonds, eighty-eighth series, issued July 9, 2014, bearing interest from 1.3% to 3.25% and maturing as follows Bonds, due July 9, 2015 2,746,400 Bonds, due July 9, 2016 2,834,400 Bonds, due July 9, 2017 2,926,800 Bonds, due July 9, 2018 3,020,400 Bonds, due July 9, 2019 854,000 Bonds, renewable as at July 9, 2019 3,423,000 Bonds, renewable as at July 9, 2024 3,724,000 19,529,000 Loans with Caisse centrale Desjardins, issued September 29, 2014, bearing interest at 2.49% and 2.69% and maturing as follows Bonds, due September 29, 2015 271,576 Bonds, due September 29, 2016 271,576 Bonds, due September 29, 2017 271,576 Bonds, due September 29, 2018 271,576 Bonds, due September 29, 2019 271,576 Bonds, renewable as at September 29, 2019 1,013,638 2,371,518 Bonds, ninetieth series, issued December 3, 2014, bearing interest from 1.4% to 3.25% and maturing as follows Bonds, due December 3, 2015 1,689,000 Bonds, due December 3, 2016 1,743,000 Bonds, due December 3, 2017 1,800,000 Bonds, due December 3, 2018 1,859,000 Bonds, due December 3, 2019 416,000 Bonds, renewable as at December 3, 2019 6,952,000 Bonds, renewable as at December 3, 2024 2,224,000 16,683,000 Loans reimbursed or renewed during the year 10,583,375 225,111,152 213,860,158 17 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
8 - LONG-TERM DEBT (Continued) b) The capital repayments and renewals for the next years are detailed as follows: $
2015 31,677,630 2016 46,687,956 2017 33,279,376 2018 28,129,976 2019 38,177,214 2020 and subsequent years 47,159,000 225,111,152 c) The long-term contributions to be recovered for repaying the long-term debt are detailed as follows: 2014 2013 $ $ Contribution from Northern Villages financed by the Ministère des Affaires municipales et de l'Occupation du territoire 135,613,044 124,685,421 Contribution from Northern Villages financed by the Ministère de l'Éducation, du Loisir et du Sport – Sports facilities 11,878,400 11,430,100 Contribution from Northern Villages financed by the Secrétariat aux affaires autochtones – Sports facilities 4,203,215 3,274,783 Contribution from Northern Villages financed by the Ministère de la Sécurité publique – Fire Safety Cover Plan 4,266,200 3,396,400 Contribution from Northern Villages financed by the Ministère des Affaires municipales et de l'Occupation du territoire – Programme d’infrastructures Québec-Municipalités – Sports facilities 1,640,400 1,822,500 Contribution from the Ministère des Affaires municipales et de l'Occupation du territoire 188,993 242,779 Contribution from the Ministère des Transports 46,937,700 47,416,200 Contribution from the Ministère de la Sécurité publique 2,826,300 3,087,900 207,554,252 195,356,083
9 - TRANSPORT OPERATIONS a) As per the Block Funding Agreement "Sivunirmut" signed with the Kativik Regional Government (KRG), the Ministère des Transports agreed to transfer all airport equipment for a cash consideration of $1. The total value of those equipment, as per the agreement, is established at $5,245,893. The equipment to be returned by the KRG at the end of the agreement must be of an equivalent value. In the event the total value of the equipment returned would be inferior to that sum, the KRG will have to compensate financially the Ministère des Transports for the amount of the difference. To that effect and in order to comply with its obligations, the KRG has appropriated an amount of $4,923,437 to the financial reserve as at December 31, 2014. 18 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
9 - TRANSPORT OPERATIONS (Continued) b) In accordance with the Transport Canada agreement, other assets on the premises (inventory and assets totalling $125,000) are to be considered as consumable items and are to be replaced by the KRG within the authorized operation budget. At the expiration of the agreement, the KRG will be responsible to transfer to Transport Canada assets of an equivalent value or to reimburse the amount representing the value of the shortages.
10 - COMMITMENTS REGARDING THE RESOURCE ENVELOPE FOR THE DEVELOPMENT OF INUIT COMMUNITIES
MAKIGIARUTIIT PROGRAM (Economic Development Projects) Loans approved and disbursed as well as capital repayments made during the year ended December 31, 2014 are recorded under the Investments and loans receivable. However, certain loans and reimbursable contributions approved during the year or during previous years were not disbursed yet at year-end.
The loans and reimbursable contributions are detailed as follows: $ Makigiarutiit I (#77 and #177) Nunavik Creations Inc. – Tannery Division – Infrastructure 312,000 312,000 Makigiarutiit II (#85) Tasiujaq Coop Association – New store and warehouse – Infrastructure 180,000 180,000 492,000
An equivalent amount totalling $492,000 was set aside in the financial reserves for the financing of these loans and reimbursable contributions. $ Makigiarutiit III (#88) Rita Inukpuk Tukai – Establishment of a restaurant in Inukjuak 5,000 Isa Sivuaraapik – Establishment of small engine services in Inukjuak 3,150 Ikumak Services Inc. – Kuujjuaq expansion 50,000 Arqivik Landholding Corporation – Iqaluppik Hotel extension 500,000 558,150
As at December 31, 2014, no financial reserve was set aside for the financing of these loans and reimbursable contributions. However, the funding balance remaining in the agreement with the Secrétariat aux affaires autochtones for future loans and reimbursable contributions amounted to $9,315,805, and an accumulated surplus of $451,516 as at December 31, 2014. 19 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
10 - COMMITMENTS REGARDING THE RESOURCE ENVELOPE FOR THE DEVELOPMENT OF INUIT COMMUNITIES (Continued)
PIVALIUTIIT PROGRAM (Community Infrastructure Projects) Pivaliutiit II The total amount available under the Pivaliutiit program is $14,000,000 ($12,740,000 for projects and $1,260,000 (14 x $90,000) for management fees). The Kativik Regional Government (KRG) decided, in 2010, to allocate the full amount of $14,000,000 towards the project and to renounce to its management fees. As at December 31, 2014, funding applications totalling $13,955,000 have been submitted by the Northern Villages under the program and approved by the KRG. As at December 31, 2014, an amount of $90,000 was disbursed by the KRG to five communities for a total of $450,000, leaving an amount of $810,000 to be disbursed. An equivalent amount ($810,000) is set aside in the financial reserves.
Pivaliutiit III The total amount available under the Pivaliutiit program is $14,000,000 ($12,740,000 for projects and $1,260,000 for management fees). As at December 31, 2014, funding applications totalling $8,835,795 have been submitted by the Northern Villages and Inuit non-profit organizations and some regional organizations under the program and approved by the KRG.
11 - SANARRUTIK AGREEMENT
In April 2002, the Quebec Government (Quebec), the Makivik Corporation (Makivik) and the Kativik Regional Government (KRG) signed the Partnership Agreement on Economic and Community Development in Nunavik (Sanarrutik Agreement). The purpose of the 25-year agreement was to establish a new nation-to-nation relationship and to propose a common vision for the economic and community development of Nunavik. More specifically, Quebec, Makivik and the KRG agreed to accelerate hydroelectric, mining and tourism development, to share the benefits of the resulting economic growth, to favour economic spin-offs for Nunavik Inuit, to favour a greater autonomy for the KRG and more responsibility for the economic and community development of Nunavik Inuit, and finally to enhance public services and infrastructure. Some sections of the Sanarrutik Agreement are specific to Makivik, others to the KRG, and still others concern both Makivik and the KRG. Since April 2002, the Sanarrutik Agreement has been amended four times:
– In March 2003 regarding the implementation of block funding for the KRG and the Northern Villages, the construction of a community residential centre in Kangirsuk and the hiring of wildlife conservation officers;
– In November 2004 regarding the indexation of community and economic development project funding;
– In August 2006 regarding the creation of a fund to be used to prevent and combat crime, as well as to promote safe and healthy communities, in lieu of the Quebec commitment to construct and operate a detention facility in the region; 20 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
11 - SANARRUTIK AGREEMENT (Continued)
– In March 2008 regarding the hiring of wildlife conservation officers and wildlife protection assistants, as well as funding for wildlife and habitat research activities.
Tourism (Section 2.4) To support the development of Nunavik’s under-exploited tourism potential, Quebec undertook to fund studies conducted by the KRG for the development of national parks. Quebec also undertook to create Parc national des Pingualuit further to Schedule 6 of Complementary Agreement No. 6 of the JBNQA.
Since 2002, the following national parks have been created: Pingualuit (December 10, 2003), Kuururjuaq (May 21, 2009) and Tursujuq (July 18, 2013). Funding for the management and operation of these parks by the KRG is covered under the Agreement concerning Block Funding for the Kativik Regional Government (Sivunirmut Agreement). Funding for capital expenses in these parks incurred by the KRG is covered under a specific agreement for each park: Pingualuit (renewed twice; current period 2014–2018), Kuururjuaq (renewed once; current period 2013–2017) and Tursujuq (current period 2013–2017).
Regarding the Ulittaniujalik national park project, a certificate of authorization to create the park was issued on October 31, 2013 and the creation of the park is planned for 2015.
Regarding the Baie-aux-Feuilles national park project, research work was initiated in the study area in 2012. The status report will be completed in 2015 but issue concerning delimitation of proposed boundaries could create delays in the creation of the park.
Community and Economic Development (Section 2.5) To fund community and economic development, Quebec committed to transfer to Makivik and the KRG jointly $7 million in 2002, $8 million in 2003, $15 million in 2004, $15 million plus applicable indexation in 2005, and $15 million plus applicable indexation for each subsequent year of the Sanarrutik Agreement. Since 2005, this amount is indexed according to the consumer price index of Quebec and, gradually over a five-year period, to population growth in Nunavik according to Schedule C. This funding is provided without prejudice to and in addition to regular Quebec funding (operations and capital expenses) for similar purposes in Nunavik.
Pursuant to a memorandum of agreement, Makivik and the KRG distribute the funding for community and economic development. Makivik is responsible for allocating a third of the annual funding to Inuit organizations, and the balance is divided equally between Makivik and the KRG for allocation to community and economic development projects. In 2014, the KRG received $6,997,213 ($6,797,241 in 2013) from the Sanarrutik Agreement. 21 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
11 - SANARRUTIK AGREEMENT (Continued)
Block Funding (Section 3) To simplify and ensure more efficient use of the public funds paid to the KRG and the Northern Villages as well as to contribute to a greater autonomy for these organizations, Quebec committed to consolidate the funding for the KRG and the Northern Villages under two distinct envelopes within the Sivunirmut Agreement. This funding is indexed annually according to population growth in Nunavik and the evolution of Quebec's capital-program expenditures. The agreement was signed by Quebec and the KRG on March 31, 2004; the Agreement concerning the Block Funding of the Northern Villages was signed on June 27, 2005.
Local Roads (Section 4.1) To improve the conditions of local roads, Quebec committed to provide up to $35.5 million, excluding financing costs, and technical support for the paving of 90 km of roads, including community-airport access roads. Between 2002 and 2009, this work was carried out by the KRG in all the Northern Villages in close cooperation with each local municipality.
Marine Infrastructure (Section 4.2) To improve essential local marine infrastructure, Quebec committed to participate up to 50% of the cost of marine infrastructure construction work estimated at $88 million. Between 2002 and 2011, this work was carried out by Makivik in all the Northern Villages. The additional funding required for the Kuujjuarapik project was committed in 2010 by the governments of Canada and Quebec, as well as the Grand Council of the Crees of Quebec. On completion of the project in each Northern Village, ownership of the marine infrastructure has been transferred to the KRG by council resolution.
Police Services (Section 4.3) To improve police services in Nunavik and initiate the construction of new police stations, under the Sanarrutik Agreement, Quebec committed to disburse an additional amount of $1.5 million, representing 48% of the total related costs. Quebec also agreed, at the renewal of the tripartite police-service agreement between Canada, Quebec and the KRG, to fund its share (48%) of the total cost of 54 police officers at a unit cost of $148,800 as well as the construction of police stations. On March 31, 2004, the Ministère de la Sécurité publique, the Solicitor General of Canada and the KRG signed a five-year agreement concerning police services. 22 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
11 - SANARRUTIK AGREEMENT (Continued)
Correctional Services (Section 4.4) Quebec committed to build and make operational by no later than December 31, 2005, a 40-place detention facility in the general spirit of the "Report of the joint working group on sentence management in Nunavik" and fund the operation costs. On December 31, 2005, Quebec had not fulfilled this commitment. On August 9, 2006, Quebec, Makivik and the KRG agreed to amend the Sanarrutik Agreement in order to make available to Makivik and the KRG a financial envelope of $10 million beginning in the 2005–2006 financial year, and $10 million plus applicable indexation for each subsequent year of the Sanarrutik Agreement, to prevent and combat crime, to promote safe and healthy communities by, among other things, implementing culturally appropriate measures to improve the social environment in Nunavik, and to provide assistance to crime victims and improve correctional activities for Inuit. Applicable indexation is calculated according to the same formula used to determine the funding for community and economic development (Section 2.5). Pursuant to a memorandum of understanding between Makivik and the KRG signed on May 23, 2007, Makivik is responsible for the management of this financial envelope, known as the Ungaluk Program for safer communities. In return for the creation of this financial envelope, for the duration of the Sanarrutik Agreement, Makivik has given a full and complete discharge to Quebec for its commitment under the James Bay and Northern Quebec Agreement to build a detention facility in Nunavik.
Quebec also committed to build and make operational, by no later than April 1, 2004, a 14-place community residential centre (half-way house) in Kangirsuk and fund the operation costs. The construction of the Makitautik Centre was completed in September 2004.
Wildlife Management and Enforcement (Section 4.5) To improve wildlife management and enforcement, Quebec committed to hire and train six additional wildlife conservation officers for Nunavik no later than April 1, 2004, and to provide the KRG with $600,000 annually to hire wildlife protection assistants trained by Quebec. The KRG was given the option to allocate all or part of the annual funding to Quebec for the hiring of additional wildlife conservation officers. At the end of 2007, Quebec had not completely fulfilled its initial Sanarrutik commitment.
Further to the fourth amendment to the Sanarrutik Agreement, signed on March 10, 2008 by Quebec, Makivik and the KRG, Quebec remains committed to employing six permanent, full-time Inuit wildlife protection officers in Nunavik. Moreover, Quebec agreed to pay the KRG annually under the Sivunirmut Agreement an additional $200,000 for wildlife protection assistants, indexed according to Appendix D of the Sivunirmut Agreement as at January 1, 2008.
Public Tenders (Section 4.6) To increase the number of Nunavik Inuit businesses bidding on and being awarded public contracts, subject to the provisions of the Agreement on Internal Trade or any similar agreements, Quebec committed to evaluate the possibility of modifying legislation in order to allow the KRG, the Kativik School Board, the Kativik Regional Development Council (Katutjiniq) and the Nunavik Regional Board of Health and Social Services to set up a process for awarding contracts for goods and services that will give priority to Nunavik Inuit businesses. This commitment has not yet been fulfilled. 23 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
12 - ISURRUUTIIT PROGRAM
Third Capital Plan (Isurruutiit III) On April 29, 2011, an agreement was signed with the Ministère des Affaires municipales et de l’Occupation du territoire and the Secrétariat aux affaires autochtones concerning the continued improvement of municipal infrastructure in the Northern Villages. Under the agreement, Quebec has committed $82.3 million over an estimated five-year period. On September 27, 2013, an amendment was signed in order to increase the funding to $100,998,800. As of December 31, 2014, total expenditures incurred by the KRG under the agreement were $80,253,332, the total value of approved projects was $92,231,790 and $65,423,000 had been financed.
First and Second Capital Plan Two previous phases under the Isurruutiit Program (1999–2008 and 2006–2010) had a combined resource envelope of $110 million.
13 - BLOCK FUNDING AGREEMENT
The Agreement concerning Block Funding for the Kativik Regional Government (Sivunirmut Agreement) between the Quebec Government (Quebec) and the Kativik Regional Government (KRG) entered into force on April 1, 2004, and is effective until December 31, 2027. Under the Sivunirmut Agreement, Quebec has undertaken to simplify and make more efficient the public funds paid to the KRG and to provide the organization with a greater level of autonomy. For its part, the KRG has the responsibility to fulfil the objectives and execute the mandates contemplated in Appendix B of the agreement.
Since 2004, the Sivunirmut Agreement has been amended 10 times and now comprises 21 mandates. Moreover, the parties have agreed to revise Appendix B every five years to assess the pertinence of maintaining or modifying the established mandates, taking into account Quebec-Government orientations; a first revision was carried out in 2007. Specifically, in the event that Quebec modifies a law or regulation, implements a new program or decides to transfer to the KRG the management of a program, subject to the KRG’s acceptance of the related responsibilities, terms and conditions, Appendix B and the attendant funding may be adjusted accordingly.
In 2014, the indexed amount of $56,714,178 ($53,916,203 in 2013) was paid by Quebec to the KRG under the Sivunirmut Agreement. The KRG is entirely responsible for any deficit incurred in the delivery of its mandates and, at the end of each year, may use any surplus according to the priorities it sets, provided they comply with the established mandates. The KRG may also create reserves with this funding under certain conditions and for specific purposes listed in the agreement. The funding provided under the Sivunirmut Agreement is not intended for any expenditure related to exceptional circumstances which were not reasonably foreseeable at the time the agreement was entered into.
All amounts paid under the Sivunirmut Agreement are indexed according to a formula based on the growth of the population in Nunavik and the evolution of Quebec's per capita expenditures in Quebec pursuant to Appendix D. 24 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
14 - NET INVESTMENT IN LONG-TERM ASSETS 2014 2013 $ $
Investment in capital assets 192,709,941 198,231,503 Investment in Nunavik Support Fund and loans receivable 11,531,133 10,049,386 Investment in long-term debt (17,556,900) (18,504,075) Net investment in long-term assets, end of year 186,684,174 189,776,814
The variation of the net investment in long-term assets is detailed as follows:
2014 2013 $ $ Balance, beginning of year 189,776,814 169,937,980 Additions Acquisition of capital assets 18,129,474 4,862,446 Increase in capital projects in progress 28,322,322 37,911,988 Acquisition of investments and loans receivable 2,270,116 4,277,178 Provision (recovery) for doubtful loans 515,316 (78,376) Provision for interest on loans receivable 96,629 91,349 Write-off of doubtful loans (185,251) (133,811) Increase in long-term contributions to be recovered for repaying the long-term debt 12,198,169 11,880,347 Capital repayments of long-term debt 42,641,524 40,993,003 103,988,299 99,804,124 Disposals Capital projects closed during the year 43,036,829 21,341,647 Amortization of capital assets 8,936,529 5,997,929 Capital repayments – Loans receivable 1,215,063 893,714 Issuance of long-term debt 31,933,518 29,943,000 Refinancing of long-term debt 21,959,000 21,789,000 107,080,939 79,965,290 Balance, end of year 186,684,174 189,776,814
15 - NET CHANGE IN NON-CASH WORKING CAPITAL ITEMS 2014 2013 $ $ Contributions receivable (13,491,503) (305,032) Accounts receivable 770,165 449,673 Other non-financial assets – prepaid expenses and inventories (451,641) (343,553) Accounts payable and accrued charges (157,778) 4,065,092 Deferred revenues 3,571,587 (3,330,187) (9,759,170) 535,993 25 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
16 - CONTRACTUAL OBLIGATIONS AND COMMITMENTS a) The Kativik Regional Government (KRG) has entered into contractual obligations which, as at December 31, 2014, for the next years, are as follows: $
2015 581,177 2016 581,177 2017 553,514 2018 415,200 2019 415,200 2020 and subsequent years 830,400 3,376,668 b) In addition to the above-mentioned obligations, KRG has entered into contractual agreements with the Northern Villages in relation with the Economic and Community Development Fund (job creation) under the Sanarrutik Agreement. From those contractual agreements approved by the Council, during the financial year 2014, and amounting to $3,968,044, a balance of $1,957,538 was recorded as payable as at December 31, 2014, and is detailed as follows: $
Northern Village of Akulivik 54,788 Northern Village of Aupaluk 91,663 Northern Village of Inukjuak 532,962 Northern Village of Ivujivik 70,545 Northern Village of Kangiqsualujjuaq 149,275 Northern Village of Kangiqsujuaq 65,241 Northern Village of Kangirsuk 97,501 Northern Village of Kuujjuaq 153,884 Northern Village of Kuujjuaraapik 109,762 Northern Village of Puvirnituq 254,643 Northern Village of Quaqtaq 146,419 Northern Village of Salluit 124,961 Northern Village of Tasiujaq 63,443 Northern Village of Umiujaq 42,451 1,957,538
During the 2015 financial year, pursuant to the reception of the financial statements of the Northern Villages, the adjustment, related to the actual amounts, payable or receivable, will be recognized. 26 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
16 - CONTRACTUAL OBLIGATIONS AND COMMITMENTS (Continued) c) As at December 31, 2014, the Kativik Local Development Center has commitment contributions amounting to $840,500 regarding various projects and organizations:
$ Socio-economic enterprises Northern Village of Inukjuak – Repair Shop to support traditional hunting and fishing activities (balance of original contribution of $53,588) 4,887 Nunavik Wide Stream Enhancement Project 2005 and 2006 – Nunavimmi Umajulirijiit Katutjiqatigiininga (balance of original contribution of $84,000) 5,072 Federation of Cooperatives of Northern Quebec – Implementation of financial services in each of Nunavik 14 municipalities through the respective Local Cooperative Association (balance of original contribution of $541,500) 289,203 Avataq Cultural Institute Inc. – Establishment of a new Department to promote, develop and support the art's sector in Nunavik (balance of original contribution of $115,000) 11,500 Usijiit – Public transit vehicle – Northern Village of Salluit (balance of original contribution of $90,396) 13,420 Public Woodworking Shop and Garage – Northern Village Kangiqsujuaq 65,000 Nunavik Landholding Corporation – Sinitavik Lodge Inc. (balance of original contribution of $50,000) 5,000 Tuvaaluk Landholding Corporation – Equipment acquisition 30,000 Social Innovation Project I – Community kitchens 178,288 Social Innovation Project II – Food sanitation brochure 22,110 Usijiit – Public transit vehicle – Northern Village of Puvirnituq 4,374 628,854 Economic diversification 9158-2106 Québec Inc. – Fine Wood Design Shop (balance of original contribution of $49,675) 9,935 Federation of Cooperatives of Northern Quebec – Implementation of financial services in each of Nunavik 14 municipalities through the respective Local Cooperative Association (balance of original contribution of $362,900) 121,536 Avataq Cultural Institute Inc. – Establishment of a new Department to promote, develop and support the art's sector in Nunavik (balance of original contribution of $231,000) 23,100 Ungava Bay Landholding Corporations Holding Co. – General manager contract 30,000 184,571 27 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
16 - CONTRACTUAL OBLIGATIONS AND COMMITMENTS (Continued) $ Enterprises Support Measures Fund Isirisivik (Smoke Plant) Partnership – Kangiqsujuaq (balance of original contribution of $4,949) 2,475 Norman Weetaluktuk 6,300 Isa Sivuaraapik 12,300 21,075 834,500
The commitments to be paid through Enterprises Support Measures Fund ($27,075) will be taken from the accumulated appropriated surplus of Kativik Local Development Center, whereas the other commitments ($813,425) will be funded through a contribution from Block Funding (#100), once disbursed.
17 - FINANCIAL RESERVE – TREASURY
The Kativik Regional Government (KRG) has financed the construction, renovation and the purchase of capital assets from its own monetary reserve (Treasury). The balance as at December 31, 2014 of these internal loans is detailed as follows: 2014 2013 $ $ Issued in 2000 KRG – Building extension (to be reimbursed by Alavik Building (#17)), bearing interest at 5% and maturing in December 2021 ($3,600,000) 1,260,000 1,440,000 Issued in 2006 KRG – Police station projects (to be reimbursed by KRPF – Operations (#205 to #223)), bearing interest at 5% and maturing in December 2026 ($541,796) 386,013 409,013 Housing construction (to be reimbursed by KRG Houses (#74)), bearing interest at 5% and maturing in December 2026 ($3,165,163) 2,255,085 2,389,448 Issued in 2007 KRG – Warehouse (to be reimbursed by Building Maintenance (#73)), bearing interest at 5% and maturing in December 2027 ($2,888,682) 2,180,727 2,297,444 KRPF – Housing construction (to be reimbursed by KRG Houses (#74)), bearing interest at 5% and maturing in December 2027 ($550,000) 415,207 437,430 28 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
17 - FINANCIAL RESERVE - TREASURY (Continued) 2014 2013 $ $ Issued in 2009 KRPF – Housing construction (to be reimbursed by KRG Houses (#74)), bearing interest at 5% and maturing in December 2029 ($4,374,301) 3,647,222 3,807,343 Courthouse renovations (to be reimbursed by Courthouse (#18)), bearing interest at 5% and maturing in December 2029 ($357,724) 298,265 311,359 Issued in 2011 KRG – Police station projects (to be reimbursed by Police stations – Building operations (#14 and #204)), bearing interest at 5% and maturing in December 2021 ($152,864) 114,714 128,070 Issued in 2012 Police Vehicles (to be reimbursed by KRPF – Operations (#205 to #223)), bearing interest at 5% and maturing in December 2015 ($190,152) 66,572 129,903 Broadband Canada (to be reimbursed by Tamaani Internet Service (#7)), bearing interest at 5% and maturing in December 2016 ($1,716,567) 738,375 1,080,833 Issued in 2013 KRG – Police stations Kuujjuaq and Kuujjuarapik (to be reimbursed by Police stations – Building operations (#14)), bearing interest at 5% and maturing in December 2033 ($1,828,728) 1,773,423 1,828,728 13,135,603 14,259,571
The reimbursements for the next years are detailed as follows: $
2015 1,171,948 2016 1,152,388 2017 804,032 2018 835,592 2019 868,749 2020 and subsequent years 8,302,894 13,135,603 29 Kativik Regional Government Notes to Consolidated Financial Statements December 31, 2014
18 - CONTINGENCIES
The Kativik Regional Government (KRG) is involved in certain litigations. At the present time, it is impossible to determine the final amount that the KRG may have to pay regarding these litigations. The KRG believes that the total amount of the contingent obligations will not have a material and adverse effect on its financial position. However, a provision and a reserve totalling $506,070 have been recorded as potential determinable liabilities in these consolidated financial statements. Any settlement resulting from the resolution of these contingencies will be accounted for as a charge or a credit to the consolidated statement of surplus (deficit) for the year of the financial year in which the settlement occurs. Kativik Regional Government Appendices December 31, 2014
TABLE OF CONTENTS
Appendix A – Consolidated Statement of Accumulated Operating Surplus (Deficit) by Department 1 Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Block Funding Block Funding (#100) 4 Municipal Affairs Elected Members and Officers (#10 and #11) 6 Technical Assistance Program (#22, #24 and #26) 7 Long-Term Debt Financing (#9) 8 Land Use Master Plan (#29) 9 General Administration Administration (#12) 10 Finance Services (#15) 12 Legal Services (#20) 13 Communications (#19) 14 Human Resources (#48) 15 Training Program (#47) 16 Succession Management Plan (#148) 17 Capital Projects Management (#28) 18 Network and Internet Management (#13) 20 Public Security KRPF – Operations (#205 to #223) 21 KRPF – Prison Guarding Services (#255 to #273) 23 KRPF – Transportation of Detained Persons (#295) 24 KRPF – Regional Support Services (Court Liaison, CRPQ and Nunavik Investigaton Unit Investigator) (#206) 25 KRPF – Prevention Program (#201) 26 KRPF – Cadet Program (#202) 27 Civil Security – Operations (#25) 28 Search and Rescue Boat Maintenance (#296) 29 Search and Rescue Initiative (#297) 30 Fire Fighter Training Program (#298) 31 Kativik Regional Government Appendices December 31, 2014
TABLE OF CONTENTS (Continued)
Transportation Transports Québec Airports (#310, #311, #313 to #325) 32 Transport Canada Airport (#312) 34 Marine Infrastructure (#330) 36 Marine Infrastructure Maintenance (#331) 37 Usijiit – Adapted Transportation of Handicapped Persons and Certain Basic Public Transit Services (#350) 38 Regional Public Transit (#79) 39 Inuit Support Program for Hunting, Fishing and Trapping Activities HSP – Administration Program (#50) 41 HSP – Regional Fund (#51) 42 HSP – Local Fund (#52) 44 Regional and Local Development Regional Development Fund – Administration (#71) 45 Regional Development Fund – Projects (#72) 46 Community Economic Development Organization (CEDO) (#76) 48 Makigiarutiit I (#77 and #177) 49 Makigiarutiit II (#85) 51 Makigiarutiit III (#88) 53 Inuit Business and Tourism Contributions (#78) 55 Elders Committee (#80) 56 Nunavik Information Center (#82) 57 Improving Living Conditions of Seniors (#83) 58 Equity between Women and Men (#84) 59 Food Sector Development (#86) 60 Social Economy (#87) 61 Municipalité Amie des Aînés (#174) 62 Business Equity Fund (#175) 63 Kativik Local Development Center 64 Sustainable Employment Sustainable Employment – Federal Programs 65 Sustainable Employment – Provincial Programs 66 Tourism – Operations (#170) 67 Kativik Regional Government Appendices December 31, 2014
TABLE OF CONTENTS (Continued)
Building and Housing Operations Alavik Building (#17) 68 Housing Units (Bo-Plex Houses) (#70) 69 Courthouse (#18) 70 KRG Houses (#74) 71 Inukjuak and Puvirnituq Buildings (#75) 72 Building Maintenance (#73) 73 Police Stations – Building Operations (#14 and #204) 74 Recreation Recreation Coordination (#30) 76 Arctic Winter Games (#35) 77 Nunavik Karate Program (#33) 78 Cirqiniq (#34) 79 Kite Ski (#36) 80 Local Recreation Coordinators Training (#31) 81 Child Care Programs Child Care – Operations (#43) 82 Special Projects and Transfers to Child Care Centres (#44) 83 Renewable Resources Uumajuit (#53) 85 Protected Areas – MDDEP (#54) 86 Integrated Regional Plan (#55) 87 Cleaning of Abandoned Mining Exploration Sites (#57) 88 Climate Change (#61) 89 Environment (#64) 90 Development of Parks in Nunavik (#56) 91 Kuujjuaraapik – Tar Barrel Project (#66) 92 Pingualuit Park – Infrastructure (#58) 93 Pingualuit Park – Operations (#59) 94 Kuururjuaq Park – Operations (#63) 95 Kuururjuaq Park – Infrastructure (#60) 96 Tursujuq Park – Operations (#62) 97 Tursujuq Park – Infrastructure (#67) 98 Kativik Regional Government Appendices December 31, 2014
TABLE OF CONTENTS (Continued)
Other Programs Tamaani Internet Service (#7) 99 Sanarrutik Agreement (#16) 101 Parnasimautik (#21) 103 Crime Victims Assistance Center (#89) 104 Community Reintegration Officer (#90) 105 Off Highway Vehicle Program (#91) 106 Food Coupons (#94) 107 Nunivaat Statistics Program (#95) 108 Nunavik Cost of Living Reduction (#96) 109 Saqijuq (#97) 110 Treasury (#99) 111 Appendix C – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Sources and Objects 113 Appendix D – Financing of Capital Projects in Progress 116 Appendix E – Analysis of Capital Projects Closed during the Year 121 Appendix F – Balances Available under Closed Capital Projects 124 Appendix G – Balances Available under Closed Capital Projects Held by the Kativik Regional Government on behalf of the Northern Villages 126 1
Kativik Regional Government Appendix A - Consolidated Statement of Accumulated Operating Surplus (Deficit) by Department Year ended December 31, 2014
Surplus Unappropriated Appropriated (deficit) Unappropriated Appropriated balance, balance, for the year balance, balance, beginning beginning for fiscal Internal end of end of Page of year of year purposes transfers year year $ $ $ $ $ $ BLOCK FUNDING Block Funding (#100) 4 11,801,203 (4,443,071) 7,358,132 – 11,801,203 (4,443,071) – – 7,358,132 MUNICIPAL AFFAIRS Elected Members and Officers (#10 and #11) 6 Technical Assistance Program (#22, #24 and #26) 7 Long-Term Debt Financing (#9) 8 Land Use Master Plan (#29) 9 – – – – – – GENERAL ADMINISTRATION Administration (#12) 10 8,630,732 (8,630,732) Finance Services (#15) 12 (3,142,752) 3,142,752 Legal Services (#20) 13 (582,198) 582,198 Communications (#19) 14 (943,341) 943,341 Human Resources (#48) 15 (1,709,742) 1,709,742 Training Program (#47) 16 371,702 (14,651) 357,051 Succession Management Plan (#148) 17 (36,927) 36,927 Capital Projects Management (#28) 18 567,543 567,543 Network and Internet Management (#13) 20 (1,503,830) 1,503,830 371,702 – 1,264,834 (711,942) 924,594 – PUBLIC SECURITY KRPF – Operations (#205 to #223) 21 (1,647,743) 3,858,629 (3,297,290) (1,086,404) KRPF – Prison Guarding Services (#255 to #273) 23 (749,289) 749,289 KRPF – Transportation of Detained Persons (#295) 24 (1,798,149) 1,798,149 KRPF – Regional Support Services (Court Liaison, CRPQ and Nunavik Investigation Unit Investigator) (#206) 25 (611,852) 611,852 KRPF – Prevention Program (#201) 26 KRPF – Cadet Program (#202) 27 Civil Security – Operations (#25) 28 Search and Rescue Boat Maintenance (#296) 29 74,410 (74,410) Search and Rescue Initiative (#297) 30 Fire Fighter Training Program (#298) 31 (1,647,743) 74,410 624,929 (138,000) (1,086,404) – TRANSPORTATION Transports Québec Airports (#310, #311, #313 to #325) 32 (138,000) 138,000 Transport Canada Airport (#312) 34 Marine Infrastructure (#330) 36 Marine Infrastructure Maintenance (#331) 37 36,427 36,427 Usijiit – Adapted Transportation of Handicapped Persons and Certain Basic Public Transit Services (#350) 38 Regional Public Transit (#79) 39 – – (101,573) 138,000 – 36,427 2
Kativik Regional Government Appendix A - Consolidated Statement of Accumulated Operating Surplus (Deficit) by Department Year ended December 31, 2014
Surplus Unappropriated Appropriated (deficit) Unappropriated Appropriated balance, balance, for the year balance, balance, beginning beginning for fiscal Internal end of end of Page of year of year purposes transfers year year $ $ $ $ $ $ INUIT SUPPORT PROGRAM FOR HUNTING, FISHING AND TRAPPING ACTIVITIES HSP – Administration Program (#50) 41 276,117 157,382 (368,000) 65,499 HSP – Regional Fund (#51) 42 1,106,699 203,538 368,000 1,678,237 HSP – Local Fund (#52) 44 – 1,382,816 360,920 – – 1,743,736 REGIONAL AND LOCAL DEVELOPMENT Regional Development Fund – Administration (#71) 45 216,933 (216,933) Regional Development Fund – Projects (#72) 46 Community Economic Development Organization (CEDO) (#76) 48 (157,336) 157,336 Makigiarutiit I (#77 and #177) 49 Makigiarutiit II (#85) 51 Makigiarutiit III (#88) 53 254,166 267,350 (70,000) 451,516 Inuit Business and Tourism Contributions (#78) 55 (198,597) 198,597 Elders Committee (#80) 56 Nunavik Information Center (#82) 57 Improving Living Conditions of Seniors (#83) 58 178,135 273,230 (16,500) 434,865 Equity between Women and Men (#84) 59 112,441 112,441 Food Sector Development (#86) 60 256,921 (45,476) 211,445 Social Economy (#87) 61 245,514 (238,675) 6,839 Municipalité Amie des Aînés (#174) 62 41,050 41,050 Business Equity Fund (#175) 63 74,766 (52,500) 22,266 Kativik Local Development Center 64 824,942 (329) 824,613 – 1,872,119 232,916 – – 2,105,035 SUSTAINABLE EMPLOYMENT Sustainable Employment – Federal Programs 65 Sustainable Employment – Provincial Programs 66 Tourism – Operations (#170) 67 259,778 259,778 – – 259,778 – – 259,778 BUILDING AND HOUSING OPERATIONS Alavik Building (#17) 68 Housing Units (Bo-Plex Houses) (#70) 69 76,522 6,603 83,125 Courthouse (#18) 70 KRG Houses (#74) 71 Inukjuak and Puvirnituq Buildings (#75) 72 Building Maintenance (#73) 73 Police Stations – Building Operations (#14 and #204) 74 (60,330) (60,330) – 76,522 (53,727) – (60,330) 83,125 3
Kativik Regional Government Appendix A - Consolidated Statement of Accumulated Operating Surplus (Deficit) by Department Year ended December 31, 2014
Surplus Unappropriated Appropriated (deficit) Unappropriated Appropriated balance, balance, for the year balance, balance, beginning beginning for fiscal Internal end of end of Page of year of year purposes transfers year year $ $ $ $ $ $ RECREATION Recreation Coordination (#30) 76 Arctic Winter Games (#35) 77 Nunavik Karate Program (#33) 78 Cirqiniq (#34) 79 Kite Ski (#36) 80 Local Recreation Coordinators Training (#31) 81 63,167 26,915 90,082 – 63,167 26,915 – – 90,082 CHILD CARE PROGRAMS Child Care – Operations (#43) 82 Special Projects and Transfers to Child Care Centres (#44) 83 – – – – – – RENEWABLE RESOURCES Uumajuit (#53) 85 Protected Areas – MDDEP (#54) 86 114,965 (3,497) 111,468 Integrated Regional Plan (#55) 87 410,858 (58,987) 351,871 Cleaning of Abandoned Mining Exploration Sites (#57) 88 728,927 (277,029) 451,898 Climate Change (#61) 89 177,478 102,128 279,606 Environment (#64) 90 Development of Parks in Nunavik (#56) 91 Kuujjuaraapik – Tar Barrel Project (#66) 92 Pingualuit Park – Infrastructure (#58) 93 607,923 (607,923) Pingualuit Park – Operations (#59) 94 Kuururjuaq Park – Operations (#63) 95 Kuururjuaq Park – Infrastructure (#60) 96 1,316,765 (1,316,765) Tursujuq Park – Operations (#62) 97 Tursujuq Park – Infrastructure (#67) 98 3,357,031 (3,357,031) – 6,713,947 (5,519,104) – – 1,194,843 OTHER PROGRAMS Tamaani Internet Service (#7) 99 441,231 (441,231) Sanarrutik Agreement (#16) 101 3,203,264 303,158 3,506,422 Parnasimautik (#21) 103 Crime Victims Assistance Center (#89) 104 Community Reintegration Officer (#90) 105 Off Highway Vehicle Program (#91) 106 Food Coupons (#94) 107 Nunivaat Statistics Program (#95) 108 Nunavik Cost of Living Reduction (#96) 109 214,923 1,783,703 1,998,626 Saqijuq (#97) 110 Treasury (#99) 111 (711,942) 711,942 441,231 3,418,187 933,688 711,942 – 5,505,048 (834,810) 25,402,371 (6,413,495) – (222,140) 18,376,206 4 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Block Funding Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ BLOCK FUNDING (#100) Revenue Contributions Secrétariat aux affaires autochtones 56,714,179 56,714,178 53,916,203 56,714,179 56,714,178 53,916,203 Expenditure Contributions to Elected Members and Officers (#10 and #11) 3,814,143 3,458,759 3,843,466 Technical Assistance Program (#22, #24 and #26) 2,954,380 2,578,060 2,648,646 Land Use Master Plan (#29) 941,790 795,089 645,757 Civil Security – Operations (#25) 1,712,050 1,861,283 1,488,779 Search and Rescue Initiative (#297) 71,507 17,439 32,143 Fire Fighter Training Program (#298) 465,170 332,164 367,128 Transports Québec Airports (#310, #311, #313 to #325) 11,625,693 11,325,771 10,286,198 Usijiit – Adapted Transportation of Handicapped Persons and Certain Basic Public Transit Services (#350) 985,488 985,488 933,002 Regional Public Transit (#79) 188,562 100,987 108,885 Regional Development Fund – Administration (#71) 542,930 392,315 482,191 Regional Development Fund – Projects (#72) 6,782,559 6,501,800 1,563,621 Sustainable Employment – Provincial Programs 3,848,128 3,571,800 3,984,673 Recreation Coordination (#30) 1,163,332 1,150,694 1,229,075 Child Care – Operations (#43) 1,181,307 878,645 833,252 Special Projects and Transfers to Child Care Centres (#44) 19,999,552 17,048,128 13,005,416 Tursujuq Park – Operations (#62) 960,728 683,411 141,772 Uumajuit (#53) 1,290,539 1,143,954 1,205,487 Environmental Sanitation (#64) 496,769 352,989 530,466 Development of Parks in Nunavik (#56) 1,975,136 1,716,816 1,649,804 Pingualuit Park – Operations (#59) 1,431,781 1,307,022 1,308,999 Kuururjuaq Park – Operations (#63) 1,413,192 1,192,594 1,428,833 Community Reintegration Officer (#90) 729,647 604,239 618,626 KRPF – Prison Guarding Services (#255 to #273) 255,000 255,000 255,000 Kativik Local Development Center 650,000 652,802 449,351 Unallocated 2,786,001 68,265,384 58,907,249 49,040,570 Surplus (deficit) for the year (11,551,205) (2,193,071) 4,875,633 5 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Block Funding Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ BLOCK FUNDING (#100) (Continued) Reconciliation for fiscal purposes Appropriations Financial reserves and reserved funds – Renovation and buildings of houses (1,500,000) Financial reserves and reserved funds – Information systems (250,000) (250,000) (250,000) Financial reserves and reserved funds – Child Care Centres (2,000,000) (1,000,000) (250,000) (2,250,000) (2,750,000) Surplus (deficit) for the year for fiscal purposes (11,801,205) (4,443,071) 2,125,633 Accumulated surplus (deficit), beginning of year 11,801,205 11,801,203 9,675,570 Accumulated surplus (deficit), end of year – 7,358,132 11,801,203 6 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Municipal Affairs Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ ELECTED MEMBERS AND OFFICERS (#10 AND #11) Revenue Contributions Contribution from Block Funding (#100) 3,814,143 3,458,759 3,843,466 3,814,143 3,458,759 3,843,466 Expenditure Salaries and fringe benefits 2,067,414 1,894,286 2,102,753 Travel and accommodation 461,000 340,602 395,165 Contracts 45,500 23,077 14,018 Training costs 19,627 19,715 20,748 Telecommunications 87,310 88,607 82,457 Public relations 20,000 9,400 11,364 Office and equipment rental 22,897 20,792 22,989 Vehicle operation costs 32,654 22,929 24,965 Administrative charges 497,000 497,000 605,004 Rental charges 307,500 307,499 295,680 Housing charges 182,680 182,681 209,520 Administrative costs 67,858 49,402 56,066 Insurance 2,703 2,769 2,737 3,814,143 3,458,759 3,843,466 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 7 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Municipal Affairs Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ TECHNICAL ASSISTANCE PROGRAM (#22, #24 AND #26) Revenue Contributions Contribution from Block Funding (#100) 2,954,380 2,578,060 2,648,646 Training assistance subsidy 12,000 64,679 2,966,380 2,642,739 2,648,646 Expenditure Salaries and fringe benefits 1,082,949 923,418 952,352 Travel and accommodation 592,500 499,115 580,760 Contracts 274,000 213,594 157,297 Training costs 92,453 88,136 102,733 Telecommunications 28,420 21,239 40,122 Administrative charges 386,000 386,000 335,004 Rental charges 36,974 36,974 35,568 Housing charges 170,404 170,403 124,572 Administrative costs 47,430 37,117 37,324 Purchase of material 45,250 56,743 72,914 Contributions to Northern Villages 210,000 210,000 210,000 2,966,380 2,642,739 2,648,646 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 8 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Municipal Affairs Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ LONG-TERM DEBT FINANCING (#9) Revenue Contributions Ministère des Affaires municipales et de l'Occupation du territoire – KRG long-term debt 42,592 48,694 55,265 Ministère des Affaires municipales et de l'Occupation du territoire – Northern Villages long-term debt 3,912,298 4,078,712 3,963,390 Secrétariat aux affaires autochtones 85,246 85,046 96,353 Ministère de la Sécurité publique 341,783 155,501 75,811 Ministère de l'Éducation, du Loisir et du Sport 397,049 397,049 426,287 Ministère des Transports 1,433,323 1,477,204 1,757,002 6,212,291 6,242,206 6,374,108 Expenditure Financing costs 6,212,291 6,242,206 6,374,108 6,212,291 6,242,206 6,374,108 Surplus (deficit) for the year – – –
Reconciliation for fiscal purposes Financing Reimbursement of long-term debt (19,546,900) (19,735,349) (18,025,254) Ministère des Affaires municipales et de l'Occupation du territoire – Northern Villages long-term debt 11,752,900 11,699,114 10,420,879 Ministère des Affaires municipales et de l'Occupation du territoire – KRG long-term debt 182,100 235,886 337,021 Secrétariat aux affaires autochtones – Long-term debt 429,449 429,449 429,454 Ministère de la Sécurité publique – Long-term debt 282,351 470,800 170,600 Ministère de l'Éducation, du Loisir et du Sport – Long-term debt 1,450,600 1,450,600 1,395,900 Ministère des Transports – Long-term debt 5,449,500 5,449,500 5,271,400 – – – Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 9 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Municipal Affairs Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ LAND USE MASTER PLAN (#29) Revenue Local sources Other (1,925) – (1,925) – Contributions Contribution from Block Funding (#100) 941,790 795,089 645,757 Training assistance subsidy 1,632 941,790 795,089 647,389 941,790 793,164 647,389 Expenditure Salaries and fringe benefits 334,326 314,150 329,122 Travel and accommodation 92,500 36,177 42,835 Contracts 263,000 201,346 64,570 Training costs 6,430 3,625 1,440 Telecommunications 14,086 14,086 14,164 Administrative charges 123,000 123,000 95,004 Rental charges 9,728 9,728 9,360 Housing charges 70,420 70,420 67,716 Administrative costs 28,300 20,632 23,178 941,790 793,164 647,389 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 10 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department General Administration Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ ADMINISTRATION (#12) Revenue Local sources Administrative charges 9,895,139 9,895,139 8,115,058 Office supplies and telecommunication charges 609,334 609,333 593,400 Other 550 10,504,473 10,505,022 8,708,458 Contributions Ministère des Affaires municipales et de l'Occupation du territoire – QST reimbursements 947,054 Training assistance subsidy 4,362 – – 951,416 10,504,473 10,505,022 9,659,874 Expenditure Salaries and fringe benefits 1,108,682 1,057,602 1,091,937 Travel and accommodation 61,250 65,129 46,601 Contracts 35,000 8,823 14,430 Training costs 6,766 6,766 6,024 Telecommunications 145,339 144,762 149,991 Office and equipment rental 25,000 23,960 25,223 Vehicle operation costs 19,500 27,069 21,779 Rental charges 66,941 66,941 64,368 Housing charges 158,741 158,741 242,520 Administrative costs 83,204 82,630 113,095 Insurance 71,707 19,428 52,816 Purchase of material 68,000 72,579 85,805 Christmas activities 85,000 95,734 34,402 Contribution to Housing Units (Bo-Plex Houses) (#70) 44,126 44,126 44,126 1,979,256 1,874,290 1,993,117 Surplus (deficit) for the year 8,525,217 8,630,732 7,666,757 11 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department General Administration Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ ADMINISTRATION (#12) (Continued) Reconciliation for fiscal purposes Appropriations Investing activities – Acquisition of capital assets (4,000) (4,000) – – Surplus (deficit) for the year for fiscal purposes 8,521,217 8,630,732 7,666,757 Internal transfers (8,521,217) (8,630,732) (7,666,757) Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 12 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department General Administration Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ FINANCE SERVICES (#15) Revenue – – – Expenditure Salaries and fringe benefits 2,009,912 2,027,127 1,887,616 Travel and accommodation 11,250 27,468 10,906 Contracts 396,000 418,638 340,679 Training costs 13,540 13,540 11,616 Telecommunications 84,600 85,450 87,932 Rental charges 201,152 201,152 193,416 Other rental charges 5,000 4,187 4,187 Housing charges 289,296 289,295 271,800 Administrative costs 99,178 64,548 101,952 Doubtful accounts 11,347 34,634 Settlement 12,000 3,109,928 3,142,752 2,956,738 Surplus (deficit) for the year for fiscal purposes (3,109,928) (3,142,752) (2,956,738) Internal transfers 3,109,928 3,142,752 2,956,738 Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 13 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department General Administration Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ LEGAL SERVICES (#20) Revenue – – – Expenditure Salaries and fringe benefits 341,332 246,428 242,483 Travel and accommodation 22,000 17,747 10,644 Contracts 81,500 57,549 37,991 Training costs 2,942 2,942 2,882 Telecommunications 18,770 19,008 19,262 Rental charges 66,365 66,363 63,816 Housing charges 140,840 140,840 101,568 Administrative costs 34,336 31,321 30,114 708,085 582,198 508,760 Surplus (deficit) for the year (708,085) (582,198) (508,760) Reconciliation for fiscal purposes Appropriations Investing activities – Acquisition of capital assets (1,000) (1,000) – – Surplus (deficit) for the year for fiscal purposes (709,085) (582,198) (508,760) Internal transfers 709,085 582,198 508,760 Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 14 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department General Administration Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ COMMUNICATIONS (#19) Revenue – – – Expenditure Salaries and fringe benefits 457,654 450,113 469,295 Travel and accommodation 25,500 17,483 32,841 Contracts 22,000 17,603 37,607 Translation costs 128,500 118,013 142,900 Training costs 3,716 3,716 3,360 Rental charges 27,040 27,040 26,004 Annual report 55,000 104,436 35,064 Telecommunications 30,310 31,706 29,991 Administrative costs 66,304 55,651 52,082 Public relations 15,000 23,250 8,527 Housing charges 94,336 94,330 129,996 925,360 943,341 967,667 Surplus (deficit) for the year for fiscal purposes (925,360) (943,341) (967,667) Internal transfers 925,360 943,341 967,667 Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 15 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department General Administration Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ HUMAN RESOURCES (#48) Revenue Local sources Other 2,192 3,000 – 2,192 3,000 Expenditure Salaries and fringe benefits 1,073,758 952,929 975,817 Travel and accommodation 72,000 37,490 51,918 Contracts 334,300 248,930 333,243 Training costs 7,875 7,875 5,928 Rental charges 62,654 62,654 60,252 Housing charges 241,807 241,807 192,276 Telecommunications 40,840 36,122 34,767 Administrative costs 50,473 69,878 37,070 Advertising 50,000 36,249 5,127 Other settlement 24,000 18,000 1,957,707 1,711,934 1,696,398 Surplus (deficit) for the year for fiscal purposes (1,957,707) (1,709,742) (1,693,398) Internal transfers 1,957,707 1,709,742 1,693,398 Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 16 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department General Administration Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ TRAINING PROGRAM (#47) Revenue Local sources Training charges 270,623 270,624 250,843 270,623 270,624 250,843 Contributions Training assistance subsidy 9,664 14,948 – 9,664 14,948 270,623 280,288 265,791 Expenditure Travel and accommodation 304,508 100,293 26,792 Training costs 337,817 194,646 133,723 642,325 294,939 160,515 Surplus (deficit) for the year for fiscal purposes (371,702) (14,651) 105,276 Accumulated surplus (deficit), beginning of year 371,702 371,702 266,426 Accumulated surplus (deficit), end of year – 357,051 371,702 17 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department General Administration Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ SUCCESSION MANAGEMENT PLAN (#148) Revenue – – – Expenditure Travel and accommodation 39,000 5,062 Contracts 30,000 5,050 Training costs 84,000 26,815 153,000 36,927 – Surplus (deficit) for the year for fiscal purposes (153,000) (36,927) – Internal transfers 153,000 36,927 Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 18 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department General Administration Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ CAPITAL PROJECTS MANAGEMENT (#28) Revenue Local sources Internal supervision and management fees 1,936,700 1,936,378 2,166,614 Other 52,000 46,336 1,936,700 1,988,378 2,212,950 Contributions Secrétariat aux affaires autochtones 252,000 252,000 252,000 Ministère des Transports 24,747 252,000 252,000 276,747 2,188,700 2,240,378 2,489,697 Expenditure Salaries and fringe benefits 915,415 975,701 1,102,270 Travel and accommodation 81,000 71,591 117,775 Contracts 85,000 80,949 69,593 Training costs 6,687 6,687 7,282 Telecommunications 77,460 74,102 75,154 Vehicle operation costs 12,300 16,687 37,379 Administrative charges 99,996 100,000 Rental charges 95,630 95,630 91,956 Housing charges 187,319 187,320 213,984 Administrative costs 38,756 38,179 33,634 Insurance 12,965 12,703 15,035 Purchase of material 5,500 13,286 11,383 Contribution to Northern Villages – Pivaliutiit Northern Villages Projects 90,000 Financing costs 575 1,618,028 1,672,835 1,866,020 Surplus (deficit) for the year 570,672 567,543 623,677 Reconciliation for fiscal purposes Financing Reimbursement of long-term debt (21,052) – – (21,052) 19 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department General Administration Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ CAPITAL PROJECTS MANAGEMENT (#28) (Continued) Appropriations Investing activities – Contributions to capital projects – Sports facilities (90,000) Financial reserves and reserved funds – Pivaliutiit Northern Villages Projects 180,000 Financial reserves and reserved funds (570,672) (570,672) – 90,000 (570,672) – 68,948 Surplus (deficit) for the year for fiscal purposes – 567,543 692,625 Internal transfers (692,625) Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – 567,543 – 20 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department General Administration Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ NETWORK AND INTERNET MANAGEMENT (#13) Revenue Local sources Network internal charges 405,103 405,107 401,628 Other 9,374 405,103 405,107 411,002 Expenditure Salaries and fringe benefits 1,016,943 945,986 991,874 Travel and accommodation 71,000 70,216 38,987 Contracts 152,000 127,784 44,611 Training costs 21,633 18,754 6,468 Telecommunications 57,230 44,048 54,061 Rental charges 86,891 86,891 83,556 Housing charges 229,530 229,529 226,140 Purchase of material 45,000 39,650 25,997 Computer and equipment supplies 290,771 244,303 232,694 Licenses 99,000 99,378 35,107 Administrative costs 1,243 2,398 2,845 2,071,241 1,908,937 1,742,340 Surplus (deficit) for the year for fiscal purposes (1,666,138) (1,503,830) (1,331,338) Internal transfers 1,666,138 1,503,830 1,331,338 Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 21 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Public Security Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ KRPF – OPERATIONS (#205 TO #223) Revenue Local sources Other 2,446 47,542 49,574 2,446 47,542 49,574 Contributions Public Safety Canada – Tripartite 9,100,771 9,101,041 9,678,779 Ministère de la Sécurité publique – Tripartite 8,400,712 8,400,711 8,934,258 Ministère de la Sécurité publique – Bilateral 2,530,386 2,400,000 195,070 Ministère de la Sécurité publique – Infrastructure (bonds repayment – interest) 5,016 Training assistance subsidy 32,855 57,157 9,312 20,064,724 19,958,909 18,822,435 20,067,170 20,006,451 18,872,009 Expenditure Salaries and fringe benefits 9,421,132 8,678,285 9,087,127 Travel and accommodation 368,228 432,621 384,253 Contracts 273,192 210,678 176,213 Training costs 128,798 241,167 179,281 Telecommunications 337,739 332,417 333,706 Vehicle operation costs 507,471 619,494 560,655 Administrative charges 1,249,415 1,249,418 1,149,576 Rental charges 201,142 201,142 171,504 Rental charges – Police stations 1,913,772 1,913,772 1,810,039 Housing charges 1,338,320 1,338,320 1,437,575 Housing rental 1,000 5,279 Office and equipment rental 41,972 39,148 22,462 Administrative costs 98,243 55,334 124,024 Insurance 20,396 20,686 20,488 Purchase of material and prevention program 267,018 203,561 229,420 Search and rescue 11,250 4,686 5,300 Other settlement 18,750 19,500 Financing costs 25,990 25,224 31,355 16,223,828 15,565,953 15,747,757 Surplus (deficit) for the year 3,843,342 4,440,498 3,124,252 22 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Public Security Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ KRPF – OPERATIONS (#205 TO #223) (Continued) Reconciliation for fiscal purposes Financing Reimbursement of long-term debt (86,331) (86,331) (153,241) Ministère de la Sécurité publique – Infrastructure (bonds repayment – capital) 14,900 (86,331) (86,331) (138,341) Appropriations Investing activities – Acquisition of capital assets (Note 5 a)) (247,782) (267,568) Financial reserves and reserved funds (227,970) (227,970) (475,752) (495,538) – (562,083) (581,869) (138,341) Surplus (deficit) for the year for fiscal purposes 3,281,259 3,858,629 2,985,911 Internal transfers (138,000) (138,000) (159,546) Internal transfer – KRPF – Regional Support Services (#206) (714,757) (611,852) (551,842) Internal transfer – KRPF – Prison Guarding Services (#255 to #273) (694,261) (749,289) (687,913) Internal transfer – KRPF – Transportation of Detained Persons (#295) (1,485,660) (1,798,149) (1,520,936) Accumulated surplus (deficit), beginning of year (1,647,744) (1,647,743) (1,713,417) Accumulated surplus (deficit), end of year (1,399,163) (1,086,404) (1,647,743) 23 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Public Security Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ KRPF – PRISON GUARDING SERVICES (#255 TO #273) Revenue Contributions Contribution from Block Funding (#100) 255,000 255,000 255,000 255,000 255,000 255,000 Expenditure Salaries and fringe benefits 919,261 768,962 700,561 Prisoner meals and other 205,327 212,352 Administrative charges 30,000 30,000 30,000 949,261 1,004,289 942,913 Surplus (deficit) for the year for fiscal purposes (694,261) (749,289) (687,913) Internal transfers – KRPF – Operations (#205 to #223) 694,261 749,289 687,913 Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 24 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Public Security Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ KRPF – TRANSPORTATION OF DETAINED PERSONS (#295) Revenue – – – Expenditure Travel and accommodation 1,485,660 1,798,149 1,520,936 1,485,660 1,798,149 1,520,936 Surplus (deficit) for the year for fiscal purposes (1,485,660) (1,798,149) (1,520,936) Internal transfers – KRPF – Operations (#205 to #223) 1,485,660 1,798,149 1,520,936 Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 25 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Public Security Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ KRPF – REGIONAL SUPPORT SERVICES (COURT LIAISON, CRPQ AND NUNAVIK INVESTIGATION UNIT INVESTIGATOR) (#206) Revenue – – – Expenditure Salaries and fringe benefits 635,337 526,093 533,852 Travel and accommodation 9,000 15,175 17,990 Housing charges 70,420 70,420 Administrative costs 164 714,757 611,852 551,842 Surplus (deficit) for the year for fiscal purposes (714,757) (611,852) (551,842) Internal transfers – KRPF – Operations (#205 to #223) 714,757 611,852 551,842 Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 26 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Public Security Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ KRPF – PREVENTION PROGRAM (#201) Revenue Contributions Sanarrutik Amendment #3 – Ungaluk 682,439 584,474 572,691 682,439 584,474 572,691 Expenditure Salaries and fringe benefits 451,979 319,353 360,177 Travel and accommodation 80,000 113,249 64,742 Contracts 35,000 36,015 Training costs 10,000 12,684 2,430 Purchase of material 35,000 30,776 34,864 Administrative costs 40 1,977 2,674 Rental charges 21,552 Housing charges 70,420 70,420 107,798 682,439 584,474 594,237 Surplus (deficit) for the year for fiscal purposes – – (21,546) Internal transfers 21,546 Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 27 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Public Security Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ KRPF – CADET PROGRAM (#202) Revenue Local sources Other 2,926 2,400 – 2,926 2,400 Contributions Sanarrutik Amendment #3 – Ungaluk 409,445 297,232 302,491 Training assistance subsidy 168,352 80,055 184,295 577,797 377,287 486,786 577,797 380,213 489,186 Expenditure Salaries and fringe benefits 370,785 205,193 246,261 Travel and accommodation 64,212 55,693 118,630 Contracts 69,000 37,941 Training costs 10,000 25,291 4,287 Purchase of material 58,000 50,922 118,773 Public relations 1,000 120 Administrative costs 4,800 5,173 1,115 577,797 380,213 489,186 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 28 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Public Security Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ CIVIL SECURITY – OPERATIONS (#25) Revenue Local sources Other 20,000 16,227 106,118 20,000 16,227 106,118 Contributions Contribution from Block Funding (#100) 1,712,050 1,861,283 1,488,779 1,712,050 1,861,283 1,488,779 1,732,050 1,877,510 1,594,897 Expenditure Salaries and fringe benefits 470,035 508,229 451,895 Travel and accommodation 87,250 186,928 81,246 Contracts 34,000 42,652 10,509 Training costs 42,025 48,951 31,880 Telecommunications 17,018 13,478 15,274 Administrative charges 223,000 223,000 195,000 Housing charges 35,210 35,210 33,864 Rental charges (office and warehouse) 67,137 67,137 64,560 Vehicle operation costs 6,050 3,822 6,022 Administrative costs 38,925 28,038 27,435 Purchase of material 33,400 33,071 5,920 Fire prevention week 12,767 15,023 SAR boat maintenance 918 Emergency riverbank stabilization project 20,000 16,227 11,239 Contributions to Northern Villages – Fire prevention operations 658,000 658,000 644,112 1,732,050 1,877,510 1,594,897 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 29 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Public Security Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ SEARCH AND RESCUE BOAT MAINTENANCE (#296) Revenue Local sources Contribution from Sanarrutik Agreement (#16) 165,000 144,865 322,000 165,000 144,865 322,000 Expenditure Travel and accommodation 42,000 32,899 56,573 Parts and labour 106,910 77,416 78,971 Insurance 35,500 39,423 23,479 Outboard motors 55,000 69,537 88,567 239,410 219,275 247,590 Surplus (deficit) for the year for fiscal purposes (74,410) (74,410) 74,410 Accumulated surplus (deficit), beginning of year 74,410 74,410 Accumulated surplus (deficit), end of year – – 74,410 30 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Public Security Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ SEARCH AND RESCUE INITIATIVE (#297) Revenue Contributions Contribution from Block Funding (#100) 71,507 17,439 32,143 National Search and Rescue Secretariat 18,204 72,015 81,358 89,711 89,454 113,501 Expenditure Travel and accommodation 68,000 67,204 35,658 Training costs 21,711 22,011 28,855 Contracts 48,942 Purchase of material 239 46 89,711 89,454 113,501 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 31 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Public Security Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ FIRE FIGHTER TRAINING PROGRAM (#298) Revenue Contributions Contribution from Block Funding (#100) 465,170 332,164 367,128 Ministère de la Sécurité publique 125,000 125,000 125,000 Training assistance subsidy 204,100 202,714 59,593 794,270 659,878 551,721 Expenditure Salaries and fringe benefits 119,783 119,288 103,625 Travel and accommodation 83,900 219,149 87,709 Training costs 301,055 160,035 159,281 Contracts 142,960 65,437 69,606 Administrative charges 61,000 61,000 90,000 Housing charges 29,564 29,563 28,428 Administrative costs 56,008 5,406 13,072 794,270 659,878 551,721 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 32 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Transportation Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ TRANSPORTS QUÉBEC AIRPORTS (#310, #311, #313 TO #325) Revenue Local sources Service charges and other 26,057 18,558 – 26,057 18,558 Contributions Contribution from Block Funding (#100) 11,625,693 11,325,771 10,286,198 Ministère des Transports 23,306 Training assistance subsidy 8,000 8,036 27,104 11,633,693 11,357,113 10,313,302 11,633,693 11,383,170 10,331,860 Expenditure Salaries and fringe benefits 5,090,258 5,005,493 4,813,508 Travel and accommodation 417,730 383,715 416,818 Contracts 312,909 44,901 251,747 Training costs 84,902 74,304 60,543 Telecommunications 149,186 145,704 129,272 Administrative charges 1,516,000 1,516,000 1,300,008 Rental charges 37,741 37,741 36,300 Housing charges 105,630 105,630 129,996 Purchase of material 139,100 231,536 122,442 Shared maintenance expenses 860,225 867,867 418,146 Maintenance of building 50,270 9,691 3,998 Heating oil 873,000 967,440 1,011,189 Electricity 201,000 184,594 160,229 Insurance 169,106 173,654 156,495 Vehicle operation costs 777,223 840,863 749,534 Administrative costs 163,912 145,434 94,637 10,948,192 10,734,567 9,854,862 Surplus (deficit) for the year 685,501 648,603 476,998 33 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Transportation Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ TRANSPORTS QUÉBEC AIRPORTS (#310, #311, #313 TO #325) (Continued) Reconciliation for fiscal purposes Appropriations Investing activities – Vehicles and heavy equipment (Note 5 a)) (694,700) (497,032) (502,376) Investing activities – Acquisition of capital assets (Note 5 a)) (128,801) (16,750) Financial reserves and reserved funds (272,821) (112,622) (823,501) (786,603) (614,998) Surplus (deficit) for the year for fiscal purposes (138,000) (138,000) (138,000) Internal transfers 138,000 138,000 138,000 Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 34 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Transportation Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ TRANSPORT CANADA AIRPORT (#312) Revenue Local sources Landing fees 639,985 769,609 718,337 Airport terminal building fees 427,416 540,566 514,444 Rental and service charges 109,963 152,765 113,434 Employees rental 50,020 28,850 25,507 Housing charges 59,300 Other 63,360 55,890 10,091 1,290,744 1,547,680 1,441,113 Contributions Transport Canada – Operation 1,050,000 566,747 792,855 Training assistance subsidy 4,410 2,253 1,054,410 566,747 795,108 2,345,154 2,114,427 2,236,221 Expenditure Salaries and fringe benefits 1,087,162 1,024,650 1,147,484 Travel and accommodation 40,210 35,960 29,933 Contracts 21,870 33,852 8,008 Training costs 10,892 10,892 7,344 Telecommunications 39,661 38,978 39,079 Administrative charges 72,503 72,503 54,852 Rental charges 25,161 25,161 24,204 Housing charges 33,864 Purchase of material 29,300 26,556 40,577 Heating oil 200,000 209,083 191,577 Electricity 58,500 51,035 32,085 Municipal services 195,000 140,922 143,118 Shared maintenance expenses 97,796 97,798 85,008 Insurance 12,199 10,338 12,133 Vehicle operation costs 277,513 183,225 253,381 Administrative costs 68,137 46,678 53,094 Runway de-icing material 86,000 106,796 80,480 2,321,904 2,114,427 2,236,221 Surplus (deficit) for the year 23,250 – – 35 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Transportation Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ TRANSPORT CANADA AIRPORT (#312) (Continued) Reconciliation for fiscal purposes Appropriations Investing activities – Acquisition of capital assets (Note 5 a)) (23,250) (23,250) – – Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 36 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Transportation Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ MARINE INFRASTRUCTURE (#330) Revenue Contributions Ministère des Transports 214,783 – – 214,783 Expenditure Salaries and fringe benefits Travel and accommodation 1,856 Infrastructure 315,219 Contracts 18,643 – – 335,718 Surplus (deficit) for the year – – (120,935) Reconciliation for fiscal purposes Appropriations Financial reserves and reserved funds 157,403 – – 157,403 Surplus (deficit) for the year for fiscal purposes – – 36,468 Accumulated surplus (deficit), beginning of year (36,468) Accumulated surplus (deficit), end of year – – – 37 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Transportation Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ MARINE INFRASTRUCTURE MAINTENANCE (#331) Revenue Local sources Contribution from Sanarrutik Agreement (#16) – Project – Lighting system 251,000 100,765 251,000 100,765 – Contributions Ministère des Transports 306,000 368,750 150,000 Minister of the Economic Development Agency of Canada for the Regions of Quebec Project – Lighting system 78,214 306,000 446,964 150,000 557,000 547,729 150,000 Expenditure Salaries and fringe benefits 64,000 64,840 29,400 Travel and accommodation 22,000 20,251 Contracts 155,000 219,230 Electrical runway 25,000 28,001 Purchase of material 40,000 120,600 Project – Lighting system 251,000 178,980 557,000 511,302 150,000 Surplus (deficit) for the year for fiscal purposes – 36,427 – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – 36,427 – 38 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Transportation Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ USIJIIT – ADAPTED TRANSPORTATION OF HANDICAPPED PERSONS AND CERTAIN BASIC PUBLIC TRANSIT SERVICES (#350) Revenue Contributions Contribution from Block Funding (#100) 985,488 985,488 933,002 985,488 985,488 933,002 Expenditure Northern Village of Kangiqsualujjuaq 63,824 63,824 56,788 Northern Village of Kuujjuaq 106,344 106,344 108,464 Northern Village of Tasiujaq 36,461 36,461 34,996 Northern Village of Aupaluk 35,157 35,157 33,032 Northern Village of Kangirsuk 54,872 54,872 47,368 Northern Village of Quaqtaq 40,957 40,957 37,372 Northern Village of Kangiqsujuaq 45,588 45,588 45,728 Northern Village of Salluit 87,998 87,998 88,112 Northern Village of Ivujivik 43,818 43,818 40,404 Northern Village of Akulivik 54,308 54,308 44,006 Northern Village of Puvirnituq 95,022 95,022 111,640 Northern Village of Inukjuak 129,729 129,729 121,400 Northern Village of Umiujaq 52,460 52,460 45,160 Northern Village of Kuujjuaraapik 62,950 62,950 68,528 Administrative charges 76,000 76,000 50,004 985,488 985,488 933,002 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 39 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Transportation Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ REGIONAL PUBLIC TRANSIT (#79) Revenue Local sources Contribution from Makigiarutiit I (#77) 47,765 – – 47,765 Contributions Ministère des Transports 340,000 340,000 Contribution from Block Funding (#100) 188,562 100,987 108,885 Training assistance subsidy 100,000 288,562 440,987 448,885 288,562 440,987 496,650 Expenditure Salaries and fringe benefits 52,696 50,926 84,603 Travel and accommodation 56,500 45,675 13,381 Contracts 10,500 16,520 30,473 Housing charges 35,210 35,210 33,864 Telecommunications 10,620 10,620 5,222 Administrative charges 25,000 25,000 Training costs 66,705 705 696 Rental charges 9,893 9,893 9,516 Administrative costs 21,438 6,438 3,303 Contribution to Northern Villages – Operations – Kangiqsualujjuaq 18,608 18,608 26,947 Contribution to Northern Villages – Operations – Kuujjuaq 45,847 Contribution to Northern Villages – Operations – Tasiujaq 21,085 21,085 21,860 Contribution to Northern Villages – Operations – Aupaluk 17,869 17,869 13,664 Contribution to Northern Villages – Operations – Kangirsuk 16,226 16,226 20,713 Contribution to Northern Villages – Operations – Quaqtaq 19,478 19,478 16,168 Contribution to Northern Villages – Operations – Kangiqsujuaq 34,589 34,589 31,805 Contribution to Northern Villages – Operations – Salluit 51,309 51,309 51,739 Contribution to Northern Villages – Operations – Ivujivik 17,548 17,548 15,316 Contribution to Northern Villages – Operations – Akulivik 22,693 22,693 20,178 40 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Transportation Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ REGIONAL PUBLIC TRANSIT (#79) (Continued) Expenditure (Continued) Contribution to Northern Villages – Operations – Puvirnituq 111,475 111,475 72,303 Contribution to Northern Villages – Operations – Inukjuak 111,475 111,475 74,894 Contribution to Northern Villages – Operations – Umiujaq 23,336 23,336 19,863 Contribution to Northern Villages – Operations – Kuujjuaraapik 32,017 32,017 28,278 786,270 698,695 640,633 Surplus (deficit) for the year (497,708) (257,708) (143,983) Reconciliation for fiscal purposes Appropriations Financial reserves and reserved funds 497,708 257,708 219,577 497,708 257,708 219,577 Surplus (deficit) for the year for fiscal purposes – – 75,594 Accumulated surplus (deficit), beginning of year (75,594) Accumulated surplus (deficit), end of year – – – 41 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Inuit Support Program for Hunting, Fishing and Trapping Activities Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ HSP – ADMINISTRATION PROGRAM (#50) Revenue Contributions Ministère de l’Énergie et des Ressources naturelles 963,239 963,239 946,881 963,239 963,239 946,881 Expenditure Salaries and fringe benefits 266,360 227,681 184,242 Travel and accommodation 88,193 91,202 42,206 Contracts 168,000 143,779 103,594 Training costs 1,663 1,163 1,524 Telecommunications 21,326 23,607 21,420 Administrative charges 115,000 115,000 115,008 Rental charges 24,979 24,979 42,024 Housing charges 18,000 18,000 18,000 Office and equipment rental 2,000 3,151 2,094 Warehouse rental charges 9,420 9,420 9,060 Other administrative charges 120,000 120,000 105,000 Vehicle operation costs 17,000 10,634 15,217 Insurance 447 474 469 Purchase of material 2,500 2,329 3,444 Administrative costs 15,467 14,438 21,668 870,355 805,857 684,970 Surplus (deficit) for the year 92,884 157,382 261,911 Reconciliation for fiscal purposes Appropriations Investing activities – Acquisition of capital assets (1,000) (1,000) – – Surplus (deficit) for the year for fiscal purposes 91,884 157,382 261,911 Internal transfers (368,000) (368,000) (270,000) Accumulated surplus (deficit), beginning of year 276,116 276,117 284,206 Accumulated surplus (deficit), end of year – 65,499 276,117 42 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Inuit Support Program for Hunting, Fishing and Trapping Activities Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ HSP – REGIONAL FUND (#51) Revenue Local sources Makivik Corporation – Fur, Inuit clothing and fuel initiatives 1,000,000 967,743 1,129,474 Northern Village of Quaqtaq (boat project) 175,000 Other 8,000 19,704 1,183,000 987,447 1,129,474 Contributions Ministère des Ressources naturelles 963,239 963,239 946,881 Training assistance subsidy 25,151 963,239 988,390 946,881 2,146,239 1,975,837 2,076,355 Expenditure Fur, Inuit clothing and fuel initiatives Fur 400,000 110,325 91,660 Inuit clothing 370,000 617,016 731,374 Fuel – Access assistance 300,000 240,402 273,449 1,070,000 967,743 1,096,483 Other activities Salaries and fringe benefits 17,438 Administrative costs 1,050 (2,999) Access to remote areas 35,766 30,000 Search and rescue 35,000 26 30,300 Insurance 80,000 55,878 69,227 Material and equipment replacement 33,000 19,198 11,504 Inulirtait and Qulittak 180,000 148,354 171,266 Firearms and scuba diving training 20,000 35,415 6,496 Equipment 235,454 118,328 41,022 Community boat operations 30,000 3,410 Information 15,000 11,148 Youth and elders participation 40,000 25,000 15,000 Safety equipment 30,000 2,825 1,440 Country food inspection and processing facilities 80,000 38,089 25,124 Habitat and management 15,000 15,000 Trapping courses 20,000 22,374 672 Freezer maintenance 49,200 38,647 148,646 Freezer project – Kangiqsualujjuaq 90,000 Freezer project – Kuujjuaraapik 115,003 Freezer project – Aupaluk – Payment for previous years acquisition 53,250 43 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Inuit Support Program for Hunting, Fishing and Trapping Activities Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ HSP – REGIONAL FUND (#51) (Continued) Other activities (Continued) Freezer project – Ivujivik – Payment for previous years acquisition 40,941 Boat maintenance 70,000 18,966 89,838 Regional boat planning 20,000 6,100 Boat project – Tasiujaq – Payment for previous years acquisition 41,250 Boat project – Quaqtaq 500,000 Boat project – Kangiqsujuaq – Payment for previous years acquisition 19,774 19,774 19,774 Boat project – Kangirsuk – Payment for previous years acquisition 60,469 60,469 60,469 Boat project – Umiujaq – Payment for previous years acquisition 87,345 87,345 87,345 Boat project – Kangiqsualujjuaq – Payment for previous years acquisition 47,160 47,160 47,160 1,793,168 804,556 1,090,166 2,863,168 1,772,299 2,186,649 Surplus (deficit) for the year (716,929) 203,538 (110,294) Reconciliation for fiscal purposes Appropriations Financial reserves and reserved funds (757,769) (757,769) – – Surplus (deficit) for the year for fiscal purposes (1,474,698) 203,538 (110,294) Internal transfers 368,000 368,000 270,000 Accumulated surplus (deficit), beginning of year 1,106,698 1,106,699 946,993 Accumulated surplus (deficit), end of year – 1,678,237 1,106,699 44 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Inuit Support Program for Hunting, Fishing and Trapping Activities Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ HSP – LOCAL FUND (#52) Revenue Contributions Ministère de l’Énergie et des Ressources naturelles 5,458,353 5,458,353 5,365,662 5,458,353 5,458,353 5,365,662 Expenditure Inuit Support Program of Kangiqsualujjuaq 398,243 398,243 393,103 Inuit Support Program of Kuujjuaq 775,980 775,980 761,796 Inuit Support Program of Tasiujaq 193,680 193,680 190,110 Inuit Support Program of Aupaluk 151,708 151,708 148,245 Inuit Support Program of Kangirsuk 287,144 287,144 277,358 Inuit Support Program of Quaqtaq 216,957 216,957 214,737 Inuit Support Program of Kangiqsujuaq 334,757 334,757 328,018 Inuit Support Program of Salluit 586,935 586,935 576,746 Inuit Support Program of Ivujivik 210,609 210,609 205,238 Inuit Support Program of Akulivik 303,720 303,720 298,818 Inuit Support Program of Puvirnituq 649,362 649,362 645,348 Inuit Support Program of Inukjuak 677,578 677,578 662,586 Inuit Support Program of Umiujaq 244,820 244,820 241,122 Inuit Support Program of Kuujjuaraapik 304,073 304,073 301,281 Inuit Support Program of Chisasibi 122,787 122,787 121,156 5,458,353 5,458,353 5,365,662 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 45 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Regional and Local Development Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ REGIONAL DEVELOPMENT FUND – ADMINISTRATION (#71) Revenue Contributions Contribution from Block Funding (#100) 542,930 392,315 482,191 542,930 392,315 482,191 Expenditure Travel and accommodation 39,000 29,848 23,183 Contracts 83,500 57,518 9,344 Administrative charges 71,000 71,000 56,004 Translation costs 9,000 3,635 7,115 Telecommunications 3,000 2,191 2,690 Administrative costs 12,000 11,190 8,000 217,500 175,382 106,336 Surplus (deficit) for the year for fiscal purposes 325,430 216,933 375,855 Internal transfers (325,430) (216,933) (375,855) Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 46 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Regional and Local Development Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ REGIONAL DEVELOPMENT FUND – PROJECTS (#72) Revenue Contributions Contribution from Block Funding (#100) 6,782,559 6,501,800 1,563,621 Makivik Corporation 9,874 6,782,559 6,511,674 1,563,621 Expenditure Contribution to Tamaani Internet Service (#7) (Connecting Canadians project) 5,000,000 5,000,000 51,500 Contribution to Elders Committee (#80) 111,859 96,298 98,832 Contribution to Improving Living Conditions of Seniors (#83) 175,000 175,000 1,510 Contribution to Equity between Women and Men (#84) 70,000 70,000 67,000 Contribution to Arctic Winter Games (#35) 25,000 25,000 25,000 Contribution to Food Sector Development (#86) 105,000 105,000 100,000 Contribution to Social Economy (#87) 55,000 55,000 50,000 Contribution to Off Highway Vehicle Program (#91) 10,000 Contribution to Municipalité amie des aînés (#174) 12,200 12,200 Contributions 702,500 Kangiqsujuaq Youth Empowerment conference 19,956 Parnasimautik Youth Forum 42,000 Qarmaapik House Kangiqsualujjuaq – Establishment 36,000 Kangiqsualujjuaq Youth Conference 12,070 Student on Ice Expeditions (Nanu) 22,500 Taqramiut Nipingat Inc. – Acquisition of broadcast equipment 25,000 Northern Village of Kuujjuaraapik – Public transit services – Vehicle 92,150 Northern Village of Kuujjuaq – Public transit services – Bus shelters 37,500 Avataq Cultural Institute – Aumaaggiivik Arts Secretariat 100,000 100,000 47 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Regional and Local Development Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ REGIONAL DEVELOPMENT FUND – PROJECTS (#72) (Continued) Expenditure (Continued) Contributions (Continued) Documentary film JBNQA Inuit Signatories' perspective 90,000 Previous years contribution (cancellation) (30,000) 816,732 Administrative charges 526,000 526,000 243,047 6,782,559 6,511,674 1,563,621 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 48 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Regional and Local Development Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ COMMUNITY ECONOMIC DEVELOPMENT ORGANIZATION (CEDO) (#76) Revenue Contributions Aboriginal Affairs and Northern Development Canada – CEDO 550,753 550,753 550,753 Kativik Local Development Center – Administration 225,000 225,000 225,000 Training assistance subsidy 19,200 18,435 794,953 794,188 775,753 Expenditure Salaries and fringe benefits 667,544 630,049 634,598 Travel and accommodation 86,000 54,515 84,953 Contracts 15,700 18,574 32,609 Training costs 23,913 19,581 4,746 Telecommunications 30,780 26,791 30,026 Office and equipment rental 400 451 451 Administrative charges 75,000 75,000 75,000 Rental charges 19,785 19,785 19,032 Housing rental 35,210 35,210 33,864 Administrative costs 86,551 71,568 69,837 1,040,883 951,524 985,116 Surplus (deficit) for the year for fiscal purposes (245,930) (157,336) (209,363) Internal transfers 245,930 157,336 209,363 Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 49 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Regional and Local Development Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ MAKIGIARUTIIT I (#77 and #177) Revenue Local sources Interest – Loans receivable 90,000 8,076 25,248 Interest – Investments in Nunavik Support Fund (3,213) 90,000 8,076 22,035 Expenditure Contracts 5,000 83 1,397 Travel and accomodation 2,937 Contribution to Tamaani Internet Service (#7) 21,500 Contribution to Tourism – Programs (#171) Contribution to Regional Public Transit (#79) 47,765 Contributions 419,500 Northern Lights Conference – Nunavik businesses participation 3,092 50,668 Ivakkak – Sponsorship 10,000 Igluvigaq Lodging Inc. 10,000 Nunavik Creations – Website graphic design 7,276 Nunavik Rotors Inc. – Investment in Inuukopteres Inc. 25,350 Auberge Kuujjuaq Inc. – Facility technical study 6,500 Qarmaapik House Kangiqsualujjuaq – Establishment 75,000 Ikumak Services Inc. – Kuujjuaq expansion 30,000 Nunavik Pituvvik Management Inc. – Acquisition of a computer 541 Auberge Kuujjuaq Inc. – Phase II of III 1st floor renovations 80,000 Sakkuk Landholding Corporation – Renovation of Elder's camp at lake Minto 13,522 Pyramid mountain Camp – Facilities upgrade 16,800 Andrea Makiuk – Canteen establishment 15,000 Nunavik Landholding Corporations' Association – Land use and economic development 24,102 Nirivik Project Meals on Wheels 10,000 Kuujjuaq Community Kitchen 11,405 Arqivik Landholding Corporation – Iqaluppik Hotel 75,000 50 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Regional and Local Development Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ MAKIGIARUTIIT I (#77 and #177) (Continued) Expenditure (Continued) Contributions (Continued) Nunavik Creations – Marketing at Christmas show 11,212 Previous years contribution (cancellation) (6,067) 221,974 Provision (recovery) for interest on loans receivable (93,321) (91,905) Provision (recovery) for doubtful loans (154,333) (68,949) Write-off of doubtful loans 173,069 123,217 424,500 347,168 305,667 Surplus (deficit) for the year (334,500) (339,092) (283,632) Reconciliation for fiscal purposes Loans and term deposits Capital repayments – Loans receivable 200,000 204,713 244,562 Provision (recovery) for interest on loans receivable (93,321) (91,905) Provision (recovery) for doubtful loans (154,333) (68,949) Write-off of doubtful loans 173,069 123,217 200,000 130,128 206,925 Appropriations Investing activities – Investments in Nunavik Support Fund (Note 5 b)) 568,491 Investing activities – Investments in loans receivable (Note 5 b)) (350,000) (226,920) (410,457) Financial reserves and reserved funds 556,810 435,884 (49,540) 206,810 208,964 108,494 406,810 339,092 315,419 Surplus (deficit) for the year for fiscal purposes 72,310 – 31,787 Internal transfers (72,310) (31,787) Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 51 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Regional and Local Development Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ MAKIGIARUTIIT II (#85) Revenue Local sources Interest – Loans receivable 50,000 101,315 72,517 50,000 101,315 72,517 Contributions Secrétariat aux affaires autochtones – Programs 3,382,282 – – 3,382,282 50,000 101,315 3,454,799 Expenditure Salaries and fringe benefits 97,439 Administrative charges 30,000 30,000 81,792 Contracts 70,000 17,843 3,731 Administrative costs 19,040 7,992 Contributions 300,000 Nunavik Rotors Inc. – Expansion of Inuukopteres Inc. – Financial planning 22,000 Auberge Kuujjuaq Inc. – Phase II of III 1st floor renovations 20,000 Previous years contribution (cancellation) 100,000 Provision (recovery) for interest on loans receivable 8,308 556 Provision (recovery) for doubtful loans (350,857) 147,325 Write-off of doubtful loans 2,056 10,594 419,040 (250,650) 449,429 Surplus (deficit) for the year (369,040) 351,965 3,005,370 Reconciliation for fiscal purposes Loans and term deposits Capital repayments – Loans receivable 450,000 866,017 637,086 Write-off of doubtful loans 2,056 10,594 Provision (recovery) for interest on loans receivable 8,308 556 Provision (recovery) for doubtful loans (350,857) 147,325 450,000 525,524 795,561 52 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Regional and Local Development Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ MAKIGIARUTIIT II (#85) (Continued) Reconciliation for fiscal purposes (Continued) Appropriations Investing activities – Investments in loans receivable (Note 5 b)) (1,000,000) (474,650) (3,685,212) Financial reserves and reserved funds 919,040 (402,839) (2,446,805) (80,960) (877,489) (6,132,017) 369,040 (351,965) (5,336,456) Surplus (deficit) for the year for fiscal purposes – – (2,331,086) Internal transfers 369,418 Accumulated surplus (deficit), beginning of year 1,961,668 Accumulated surplus (deficit), end of year – – – 53 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Regional and Local Development Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ MAKIGIARUTIIT III (#88) Revenue Local sources Interest – Loans receivable 23,506 – 23,506 – Contributions Secrétariat aux affaires autochtones – Administration 242,100 242,100 242,100 Secrétariat aux affaires autochtones – Programs 3,500,000 1,687,269 1,236,426 3,742,100 1,929,369 1,478,526 3,742,100 1,952,875 1,478,526 Expenditure Salaries and fringe benefits 103,029 93,887 Travel and accomodation 8,000 7,733 Telecommunications 5,366 5,366 Administrative charges 30,000 30,000 Contracts 2,860 Administrative costs 2,743 2,743 Contributions 500,000 Rita Inukpuk – Establishment of a restaurant in Inukjuak 25,581 Isa Sivuaraapik – Establishment of a small engine services in Inukjuak 10,385 Ikumak Services Inc. – Kuujjuaq expansion 60,000 Norman Weetaluktuk – Establishment of small engine services in Inukjuak 7,757 Tumiit Media Inc. – Kuujjuaq – Establishment 15,000 Previous years contribution (cancellation) 65,000 Provision (recovery) for interest on loans receivable (11,616) 649,138 249,696 65,000 Surplus (deficit) for the year 3,092,962 1,703,179 1,413,526 Reconciliation for fiscal purposes Loans and term deposits Capital repayments – Loans receivable 144,333 12,066 Provision (recovery) for interest on loans receivable (11,616) – 132,717 12,066 54 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Regional and Local Development Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ MAKIGIARUTIIT III (#88) (Continued) Appropriations Investing activities – Investments in loans receivable (Note 5 b)) (3,000,000) (1,568,546) (750,000) Financial reserves and reserved funds (277,128) (3,277,128) (1,568,546) (750,000) (3,277,128) (1,435,829) (737,934) Surplus (deficit) for the year for fiscal purposes (184,166) 267,350 675,592 Internal transfers (70,000) (70,000) (421,426) Accumulated surplus (deficit), beginning of year 254,166 254,166 Accumulated surplus (deficit), end of year – 451,516 254,166 55 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Regional and Local Development Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ INUIT BUSINESS AND TOURISM CONTRIBUTIONS (#78) Revenue – – – Expenditure Contributions 221,000 Nunavik Mineral Exploration Fund 69,810 64,210 67,864 Igluvigaq Lodging Inc. 5,097 Nunavik Creations – Website graphic design 10,000 Ikumak Services Inc. – Kuujjuaq expansion 10,553 Tumiit Media Inc. – Kuujjuaq – Establishment 1,774 Nunavik Tourism Association – Tourism projects 80,000 80,000 Pyramid mountain Camp – Facilities' upgrade 17,000 Andrea Makiuk – Canteen establishment 2,286 Nunavik Tourism Association – Membership and gala 5,000 5,000 Kuujjuaq Mining Workshop 5,000 5,000 Previous years contribution (cancellation) (2,323) 92,423 Provision (recovery) for doubtful loans (10,126) Write-off of doubtful loans 10,126 290,810 198,597 250,287 Surplus (deficit) for the year (290,810) (198,597) (250,287) Loans and term deposits Provision (recovery) for doubtful loans (10,126) Write-off of doubtful loans 10,126 Surplus (deficit) for the year for fiscal purposes (290,810) (198,597) (250,287) Internal transfers 290,810 198,597 250,287 Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 56 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Regional and Local Development Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ ELDERS COMMITTEE (#80) Revenue Local sources Contribution from Regional Development Fund – Projects (#72) 111,859 96,298 98,832 Contribution from Sanarrutik Agreement (#16) 60,000 21,342 Other 1,262 171,859 118,902 98,832 Contributions Ministère de la Famille 50,500 50,500 105,750 50,500 50,500 105,750 222,359 169,402 204,582 Expenditure Salaries and fringe benefits 80,435 86,007 92,823 Travel and accommodation 52,050 32,931 38,629 Contracts 16,230 5,184 41,322 Translation costs 461 461 396 Rental charges 9,893 9,893 9,516 Elders representation 35,000 21,342 2,293 Administrative costs 21,460 9,109 12,476 Telecommunications 6,830 4,475 7,127 222,359 169,402 204,582 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 57 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Regional and Local Development Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ NUNAVIK INFORMATION CENTER (#82) Revenue – – – Expenditure Salaries and fringe benefits 15,166 Contracts (4,340) Office and equipment rental 13,197 Travel and accommodation 628 Public relations (2,627) Administrative costs 1,029 – – 23,053 Surplus (deficit) for the year for fiscal purposes – – (23,053) Internal transfers 23,053 Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 58 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Regional and Local Development Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ IMPROVING LIVING CONDITIONS OF SENIORS (#83) Revenue Local sources Contribution from Regional Development Fund – Projects (#72) 175,000 175,000 1,510 175,000 175,000 1,510 Contributions Ministère de la Santé et des Services sociaux 281,363 281,363 281,363 281,363 – 456,363 456,363 1,510 Expenditure Travel and accommodation 549 Administrative charges 5,000 4,998 Contributions 612,998 Intergenerational housing unit – Quaqtaq 154,900 Intergenerational housing unit – Umiujaq 154,900 Intergenerational housing unit – Inukjuak 178,135 617,998 183,133 310,349 Surplus (deficit) for the year for fiscal purposes (161,635) 273,230 (308,839) Internal transfers (16,500) (16,500) Accumulated surplus (deficit), beginning of year 178,135 178,135 486,974 Accumulated surplus (deficit), end of year – 434,865 178,135 59 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Regional and Local Development Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ EQUITY BETWEEN WOMEN AND MEN (#84) Revenue Local sources Contribution from Regional Development Fund – Projects (#72) 70,000 70,000 67,000 70,000 70,000 67,000 Contributions Ministère de la Famille 55,000 55,000 51,750 55,000 55,000 51,750 125,000 125,000 118,750 Expenditure Contracts 3,000 Telecommunications 5,000 Contributions 104,441 Contribution to Saturviit Inuit Women's Association 125,000 125,000 100,000 237,441 125,000 100,000 Surplus (deficit) for the year for fiscal purposes (112,441) – 18,750 Accumulated surplus (deficit), beginning of year 112,441 112,441 93,691 Accumulated surplus (deficit), end of year – 112,441 112,441 60 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Regional and Local Development Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ FOOD SECTOR DEVELOPMENT (#86) Revenue Local sources Contribution from Regional Development Fund – Projects (#72) 105,000 105,000 100,000 105,000 105,000 100,000 Contributions Ministère de l'Agriculture, des Pêcheries et de l'Alimentation 50,000 50,000 50,000 Ministère de la Santé et des Services sociaux 25,000 25,000 25,000 75,000 75,000 75,000 180,000 180,000 175,000 Expenditure Travel and accommodation 32,840 8,030 21,738 Contracts 33,000 3,175 47,549 Administrative costs 640 (95) Contributions 371,081 Reproduction of a DVD on stream enhancement and fish hatchery project Iqaluppik 2,500 Akulivik Egg Production Facility – Establishment 40,772 Kuujjuaq Egg Production Facility – Establishment 85,314 Raising Chicken in Salluit – Establishment 35,045 Re-launch of Northern Delights Fine Inuit Herbal Tea 50,000 Nunavik food production conference 2,703 Agro-Food Development project 13,239 436,921 225,476 85,134 Surplus (deficit) for the year for fiscal purposes (256,921) (45,476) 89,866 Accumulated surplus (deficit), beginning of year 256,921 256,921 167,055 Accumulated surplus (deficit), end of year – 211,445 256,921 61 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Regional and Local Development Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ SOCIAL ECONOMY (#87) Revenue Local sources Contribution from Regional Development Fund – Projects (#72) 55,000 55,000 50,000 55,000 55,000 50,000 Contributions Ministère des Affaires municipales et de l'Occupation du territoire 50,000 50,000 50,000 50,000 50,000 50,000 105,000 105,000 100,000 Expenditure Travel and accommodation 31,680 30,727 17,433 Contracts 56,000 7,048 Office and equipment rental 4,000 Contributions 258,834 Akulivik Egg Production Facility – Establishment 22,000 Kuujjuaq Egg Production Facility – Establishment 23,101 Re-launch of Northern Delights Fine Inuit Herbal Tea 100,000 FCNQ managers courses 167,847 350,514 343,675 24,481 Surplus (deficit) for the year for fiscal purposes (245,514) (238,675) 75,519 Accumulated surplus (deficit), beginning of year 245,514 245,514 169,995 Accumulated surplus (deficit), end of year – 6,839 245,514 62 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Regional and Local Development Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ MUNICIPALITÉ AMIE DES AÎNÉS (#174) Revenue Local sources Contribution from Regional Development Fund – Projects (#72) 12,200 12,200 12,200 12,200 – Contributions Ministère de la Santé et des Services sociaux 61,000 61,000 61,000 61,000 – 73,200 73,200 – Expenditure Travel and accommodation 30,000 1,061 Contracts 43,200 1,089 Contribution to 8523509 Canada Inc. – Indoor golf – resto 30,000 73,200 32,150 – Surplus (deficit) for the year for fiscal purposes – 41,050 – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – 41,050 – 63 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Regional and Local Development Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ BUSINESS EQUITY FUND (#175) Revenue Contributions Aboriginal Affairs and Northern Development Canada 285,000 285,000 285,000 285,000 – Expenditure Administrative charges 7,500 7,500 Contribution 225,000 Tumiit Media Inc. – Kuujjuaq – Establishment 15,530 Jobie Peters – Heavy equipment rental services 12,204 Re-launch of Northern Delights Fine Inuit Herbal Tea 75,000 Arqivik Landholding Corporation – Iqaluppik Hotel expansion 100,000 232,500 210,234 – Surplus (deficit) for the year for fiscal purposes 52,500 74,766 – Internal transfers (52,500) (52,500) Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – 22,266 – 64 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Regional and Local Development Year ended December 31, 2014
2014 2013 Actual Actual $ $ KATIVIK LOCAL DEVELOPMENT CENTER Revenue Local sources Interest income 6,834 9,494 Other 998 18,639 7,832 28,133 Contributions Contribution from Block Funding (#100) 652,802 449,351 Ministère des Finances 153,306 178,621 806,108 627,972 813,940 656,105 Expenditure Administrative costs – Community Economic Development Organization (CEDO) (#76) 225,000 225,000 Administrative costs 140 2,166 Contributions – Socio-economic enterprises 428,660 228,283 Contributions – Enterprises support measures 34,116 12,019 Contributions – Support measures for emerging enterprises 126,353 173,800 814,269 641,268 Surplus (deficit) for the year for fiscal purposes (329) 14,837 Accumulated surplus (deficit), beginning of year 824,942 810,105 Accumulated surplus (deficit), end of year 824,613 824,942 65 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Sustainable Employment Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ SUSTAINABLE EMPLOYMENT – FEDERAL PROGRAMS Revenue Contributions Employment and Social Development Canada 11,398,943 11,585,646 11,457,316 Employment and Social Development Canada – Ivirtiviq 1,556,738 1,248,501 929,422 Employment and Social Development Canada – Mining 3,237,261 2,395,647 515,823 Aboriginal Affairs and Northern Development Canada 816,688 363,681 248,905 Status of Women Canada – Advancing women in non-traditional occupations 127,500 32,483 Other 20,000 41,506 284,403 17,157,130 15,667,464 13,435,869 Expenditure Salaries and fringe benefits 2,368,948 2,033,531 1,991,723 Travel and accommodation 238,389 172,446 140,928 Training costs 17,467 20,784 16,156 Housing charges 265,379 307,929 213,613 Administrative charges 423,851 392,521 364,856 Rental charges 454,881 470,349 383,747 Telecommunications 89,923 96,096 90,778 Contracts 310,429 237,691 244,325 Administrative costs 82,895 99,561 98,851 Program activities 12,904,968 11,836,556 9,890,892 17,157,130 15,667,464 13,435,869 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 66 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Sustainable Employment Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ SUSTAINABLE EMPLOYMENT – PROVINCIAL PROGRAMS Revenue Contributions Contribution from Block Funding (#100) – Operation and program activities 1,838,212 1,486,543 2,083,178 Contribution from Block Funding (#100) – Income security 2,176,432 2,085,257 1,901,495 Emploi-Québec 3,516,391 986,434 732,251 Other 11,487 2,396 7,531,035 4,569,721 4,719,320 Expenditure Salaries and fringe benefits 2,627,918 2,518,320 2,304,111 Travel and accommodation 253,303 95,510 197,522 Training costs 15,035 16,680 17,756 Housing charges 166,382 174,701 212,529 Administrative charges 522,995 537,939 494,375 Rental charges 325,725 321,539 294,475 Telecommunications 96,661 82,247 79,746 Contracts 414,288 236,962 181,568 Administrative costs 183,877 57,768 59,431 Purchase of material 61,050 26,342 25,639 Program activities 2,863,801 501,713 852,168 7,531,035 4,569,721 4,719,320 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 67 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Sustainable Employment Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ TOURISM – OPERATIONS (#170) Revenue Local sources Contribution from Treasury (#99) 35,000 38,545 35,000 38,545 – Contributions Tourisme Québec 347,500 606,667 Employment and Social Development Canada 36,643 295,065 384,143 606,667 295,065 419,143 645,212 295,065 Expenditure Salaries and fringe benefits 244,399 209,431 189,838 Travel and accommodation 53,000 59,955 35,768 Housing charges 35,210 35,210 33,864 Administrative charges 52,780 52,780 Translation costs 8,000 2,742 1,443 Telecommunications 4,898 4,416 4,945 Contracts 5,000 7,875 828 Administrative costs 15,856 13,025 5,326 419,143 385,434 272,012 Surplus (deficit) for the year for fiscal purposes – 259,778 23,053 Internal transfers (23,053) Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – 259,778 – 68 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Building and Housing Operations Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ ALAVIK BUILDING (#17) Revenue Local sources Rental charges 1,720,414 1,720,421 1,690,531 Other 21,434 18,115 1,741,848 1,738,536 1,690,531 Expenditure Salaries and fringe benefits 98,252 102,966 89,448 Training costs 605 605 504 Contracts 25,000 20,636 14,691 Insurance 15,692 15,577 15,753 Municipal services 93,000 92,932 91,771 Administrative costs 31,500 30,847 55,120 Purchase of material 20,000 15,658 37,075 Heating oil 160,000 140,899 111,095 Electricity 37,000 40,636 46,808 Administrative charges 150,000 150,000 150,000 Shared maintenance expenses 457,924 461,992 416,055 Financing costs 69,750 69,750 78,750 1,158,723 1,142,498 1,107,070 Surplus (deficit) for the year 583,125 596,038 583,461
Reconciliation for fiscal purposes Financing Reimbursement of long-term debt (180,000) (180,000) (180,000) (180,000) (180,000) (180,000) Appropriations Investing activities – Acquisition of capital assets (Note 5 a)) (74,720) (108,186) (67,536) Investing activities – Contribution to capital projects – Office building renovation (233,000) (235,480) (256,037) Financial reserves and reserved funds – Buildings and houses (95,405) (72,372) (79,888) (403,125) (416,038) (403,461) (583,125) (596,038) (583,461) Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 69 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Building and Housing Operations Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ HOUSING UNITS (BO-PLEX HOUSES) (#70) Revenue Local sources Contribution from Administration (#12) 44,126 44,126 44,126 Employee rentals 32,940 37,186 36,262 77,066 81,312 80,388 Contributions Société d'habitation du Québec 59,146 159,606 542,987 59,146 159,606 542,987 136,212 240,918 623,375 Expenditure Administrative charges 18,000 18,000 18,000 Heating oil 35,000 39,341 47,725 Electricity 6,500 7,415 7,283 Municipal services 62,500 66,269 59,510 Shared maintenance expenses 75,000 83,519 81,641 Insurance 98 91 Rental of buildings 6,454 19,673 143,898 Purchase of material 6,361 Contracts 2,918 Major renovations 258,166 212,733 234,315 616,314 Surplus (deficit) for the year for fiscal purposes (76,521) 6,603 7,061 Accumulated surplus (deficit), beginning of year 76,521 76,522 69,461 Accumulated surplus (deficit), end of year – 83,125 76,522 70 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Building and Housing Operations Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ COURTHOUSE (#18) Revenue Local sources Rental charges – Civil security / KRPF – Operations 247,919 247,918 238,024 Rental charges – Société québécoise des infrastructures 206,351 209,774 188,700 454,270 457,692 426,724 Expenditure Contracts 80,000 47,025 53,593 Insurance 5,000 5,328 497 Administrative charges 55,000 55,000 55,008 Municipal services 28,000 26,447 26,159 Heating oil 54,000 47,776 65,751 Electricity 6,000 6,847 6,289 Purchase of material 6,000 6,088 2,408 Administrative costs 2,600 871 836 Shared maintenance expenses 124,500 124,500 124,500 Financing costs 15,406 15,406 16,037 376,506 335,288 351,078 Surplus (deficit) for the year 77,764 122,404 75,646 Reconciliation for fiscal purposes Financing Reimbursement of long-term debt (13,094) (13,094) (12,463) (13,094) (13,094) (12,463) Appropriations Investing activities – Acquisition of capital assets (Note 5 a)) (37,558) (48,690) Investing activities – Contribution to capital projects – Building renovations (60,000) (60,000) Financial reserves and reserved funds 32,888 (620) (63,183) (64,670) (109,310) (63,183) (77,764) (122,404) (75,646) Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 71 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Building and Housing Operations Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ KRG HOUSES (#74) Revenue Local sources Housing charges – KRG Units 5,083,417 5,083,412 4,838,964 Housing rental – KRPF (KMHB Units) 495,200 495,200 501,623 Housing rental from others 414,818 365,570 368,070 Employees rental 685,632 557,505 544,113 6,679,067 6,501,687 6,252,770 Expenditure Salaries and fringe benefits 32,000 59,741 Contracts 41,000 43,070 24,020 Insurance 101,471 102,769 101,268 Housing rental 692,157 751,460 682,295 Municipal services 840,000 839,341 848,699 Heating oil 600,000 643,552 649,374 Electricity 84,000 87,221 89,218 Purchase of material 55,000 41,317 37,996 Shared maintenance expenses 1,334,652 1,346,509 1,212,639 Land leases 46,000 260,695 15,260 Administrative costs 3,972 7,401 Financing costs 730,929 730,929 807,763 4,557,209 4,910,576 4,475,933 Surplus (deficit) for the year 2,121,858 1,591,111 1,776,837 Reconciliation for fiscal purposes Financing Reimbursement of long-term debt (966,981) (966,981) (955,595) (966,981) (966,981) (955,595) Appropriations Investing activities – Acquisition of capital assets (Note 5 a)) (73,000) (46,944) (80,432) Investing activities – Contribution to capital projects – Housing unit renovations (455,000) (501,425) (1,003,846) Financial reserves and reserved funds (626,877) (75,761) 263,036 (1,154,877) (624,130) (821,242) (2,121,858) (1,591,111) (1,776,837) Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 72 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Building and Housing Operations Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ INUKJUAK AND PUVIRNITUQ BUILDINGS (#75) Revenue Local sources Rental charges 210,407 210,408 189,951 210,407 210,408 189,951 Expenditure Heating oil 13,000 15,868 14,398 Electricity 2,500 1,848 2,391 Insurance 1,395 1,410 1,411 Municipal services 18,000 18,098 16,891 Administrative charges 20,000 20,000 20,004 Contracts 8,000 600 10,340 Vehicle operation costs 12,500 9,209 18,486 Shared maintenance expenses 72,485 73,129 65,858 Administrative costs 11,283 3,543 10,838 Purchase of material 6,000 5,726 4,377 165,163 149,431 164,994 Surplus (deficit) for the year 45,244 60,977 24,957 Reconciliation for fiscal purposes Appropriations Investing activities – Acquisition of capital assets (Note 5 a)) (15,000) (5,570) (5,373) Investing activities – Contribution to capital projects – Office building renovations (30,000) (40,594) Financial reserves and reserved funds (244) (14,813) (19,584) (45,244) (60,977) (24,957) Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 73 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Building and Housing Operations Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ BUILDING MAINTENANCE (#73) Revenue Local sources Shared maintenance, salaries and expenses 3,774,115 3,812,856 3,093,521 Warehouse rental charges 55,833 55,833 53,700 Other 12,500 27,049 64,027 3,842,448 3,895,738 3,211,248 Expenditure Salaries and fringe benefits 1,855,352 1,814,448 1,722,157 Travel and accommodation 303,000 428,771 345,383 Training costs 11,961 13,596 10,656 Telecommunications 27,150 29,797 27,761 Contracts 115,000 93,923 78,994 Purchase of material 305,000 355,587 312,216 Heating oil 50,000 54,064 58,368 Electricity 3,000 4,613 1,742 Municipal services 47,000 47,112 44,435 Housing charges 182,681 182,681 170,232 Administrative costs 29,895 21,384 27,572 Insurance 11,061 11,109 11,128 Vehicle operation costs 141,700 148,737 155,749 Financing costs 113,431 113,431 119,055 3,196,231 3,319,253 3,085,448 Surplus (deficit) for the year 646,217 576,485 125,800 Reconciliation for fiscal purposes Financing Reimbursement of long-term debt (116,717) (116,717) (111,093) (116,717) (116,717) (111,093) Appropriations Investing activities – Acquisition of capital assets (Note 5 a)) (529,500) (459,768) (14,707) (529,500) (459,768) (14,707) (646,217) (576,485) (125,800) Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 74 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Building and Housing Operations Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ POLICE STATIONS – BUILDING OPERATIONS (#14 AND #204) Revenue Local sources Rental charges – Kuujjuaq and Kuujjuaraapik police stations 332,218 332,218 319,440 Rental charges – Kuujjuaq and Kuujjuaraapik police stations – Société québécoise des infrastructures 261,175 292,743 314,688 Rental charges – Other police stations 1,581,554 1,581,554 1,490,469 Rental charges – Tamaani Internet service (#7) 12,127 12,127 11,820 Other 11,029 2,187,074 2,218,642 2,147,446 Contributions Ministère de la Sécurité publique 351,987 – – 351,987 2,187,074 2,218,642 2,499,433 Expenditure Salaries and fringe benefits 47,054 57,621 34,281 Travel and accommodation 1,500 2,062 2,177 Contracts 155,000 158,455 132,100 Heating oil 230,000 222,430 261,632 Electricity 54,000 51,875 55,782 Municipal services 154,000 161,050 163,880 Administrative costs 7,502 5,490 2,840 Purchase of material 30,000 22,910 23,336 Shared maintenance expenses 676,531 682,542 614,674 Insurance 34,893 35,254 35,060 Financing costs 181,128 304,195 303,966 1,571,608 1,703,884 1,629,728 Surplus (deficit) for the year 615,466 514,758 869,705 75 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Building and Housing Operations Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ POLICE STATIONS – BUILDING OPERATIONS (#14 AND #204) (Continued) Reconciliation for fiscal purposes Financing Reimbursement of long-term debt (397,926) (365,362) (546,906) (397,926) (365,362) (546,906) Appropriations Investing activities – Acquisition of capital assets (Note 5 a)) (161,565) (106,358) (30,889) Investing activities – Contributions to capital projects – Police stations renovation (1,855,858) Financial reserves and reserved funds (55,975) (103,368) (264,780) (217,540) (209,726) (2,151,527) (615,466) (575,088) (2,698,433) Surplus (deficit) for the year for fiscal purposes – (60,330) (1,828,728) Internal transfers – Treasury (#99) 1,828,728 Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – (60,330) – 76 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Recreation Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ RECREATION COORDINATION (#30) Revenue Local sources Other 2,800 2,804 2,800 2,804 – Contributions Contribution from Block Funding (#100) 1,163,332 1,150,694 1,229,075 Ministère de l'Éducation, du Loisir et du Sport 9,000 12,000 1,172,332 1,162,694 1,229,075 1,175,132 1,165,498 1,229,075 Expenditure Salaries and fringe benefits 609,977 648,404 674,155 Travel and accommodation 99,260 60,076 89,275 Training costs 4,848 4,848 6,559 Telecommunications 43,240 42,940 45,120 Contracts 3,000 25,646 Administrative charges 152,000 152,000 140,004 Rental charges 53,668 53,668 51,612 Office and equipment rental 500 468 1,402 Housing charges 158,741 158,741 148,176 Purchase of material 500 174 62 Regional recreation activities and festivals 28,500 24,000 17,500 Administrative costs 20,898 20,179 29,564 1,175,132 1,165,498 1,229,075 Surplus (deficit) for the year for fiscal purposes – – – Internal transfers (35,600) Accumulated surplus (deficit), beginning of year 35,600 Accumulated surplus (deficit), end of year – – – 77 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Recreation Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ ARCTIC WINTER GAMES (#35) Revenue Local sources Contribution from Regional Development Fund – Projects (#72) 25,000 25,000 25,000 Sponsorship 50,000 50,000 69,145 75,000 75,000 94,145 Contributions Sanarrutik Amendment #3 – Ungaluk 617,693 557,024 340,480 Ministère de l'Éducation, du Loisir et du Sport 30,000 30,000 Training assistance subsidy 25,000 10,206 672,693 597,230 340,480 747,693 672,230 434,625 Expenditure Travel and accommodation 628,411 574,301 300,309 Contracts 27,190 24,902 5,591 Purchase of material 50,650 38,923 122,699 Advertising and public relations 11,290 7,654 Administrative costs 24,452 20,849 6,026 Insurance 5,700 5,601 747,693 672,230 434,625 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 78 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Recreation Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ NUNAVIK KARATE PROGRAM (#33) Revenue Contributions Sanarrutik Amendment #3 – Ungaluk 225,445 163,269 232,067 Training assistance subsidy (2,024) (2,023) 31,056 223,421 161,246 263,123 Expenditure Salaries and fringe benefits 13,534 11,275 69,337 Travel and accommodation 120,700 102,760 168,508 Contracts 78,187 42,591 23,644 Purchase of material 4,000 3,106 1,042 Administrative costs 7,000 1,514 592 223,421 161,246 263,123 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 79 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Recreation Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ CIRQINIQ (#34) Revenue Local sources Other 20,000 3,806 20,000 3,806 – Contributions Sanarrutik Amendment #3 – Ungaluk 400,960 368,378 653,969 Training assistance subsidy 30,986 15,496 22,932 431,946 383,874 676,901 451,946 387,680 676,901 Expenditure Salaries and fringe benefits 28,600 26,981 57,910 Travel and accommodation 210,640 190,549 311,751 Contracts 173,356 150,666 290,113 Administrative costs 29,350 14,566 9,026 Purchase of material 10,000 4,918 8,101 451,946 387,680 676,901 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 80 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Recreation Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ KITE SKI (#36) Revenue Contributions Sanarrutik Amendment #3 – Ungaluk 65,390 64,903 85,200 Training assistance subsidy 16,512 9,856 15,831 81,902 74,759 101,031 Expenditure Salaries and fringe benefits 13,480 7,661 8,217 Travel and accommodation 36,650 43,625 49,028 Vehicle operation costs 5,800 5,000 3,042 Contracts 19,472 15,341 31,645 Administrative costs 2,000 1,551 Purchase of material 4,500 3,132 7,548 81,902 74,759 101,031 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 81 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Recreation Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ LOCAL RECREATION COORDINATORS TRAINING (#31) Revenue Local sources Other 837 – 837 –
Québec en forme 87,000 90,625 80,000 Training assistance subsidy 43,736 36,004 31,182 130,736 126,629 111,182 130,736 127,466 111,182 Expenditure Travel and accommodation 135,503 64,701 58,350 Contribution to Northern Villages – Recreation 35,600 35,000 Translation costs 23,827 Contracts 17,400 600 Purchase of material 3,600 1,388 Administrative costs 1,800 250 50 193,903 100,551 83,615 Surplus (deficit) for the year for fiscal purposes (63,167) 26,915 27,567 Internal transfers 35,600 Accumulated surplus (deficit), beginning of year 63,167 63,167 Accumulated surplus (deficit), end of year – 90,082 63,167 82 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Child Care Programs Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ CHILD CARE – OPERATIONS (#43) Revenue Local sources Construction management fees 188,761 171,811 62,093 Other 752 87 188,761 172,563 62,180 Contributions Contribution from Block Funding (#100) 1,181,307 878,645 833,252 Employment and Social Development Canada 625,772 625,772 624,422 Health Canada – Aboriginal Head Start 185,862 207,987 583,290 Nunavik Regional Board of Health and Social Services 6,600 6,440 Training assistance subsidy 211,241 333,021 273,096 2,210,782 2,051,865 2,314,060 2,399,543 2,224,428 2,376,240 Expenditure Salaries and fringe benefits 979,075 963,930 932,359 Travel and accommodation 133,500 203,461 103,710 Contracts 283,000 164,707 183,088 Training costs 6,669 9,748 8,512 Telecommunications 41,340 39,309 39,067 Advisory committee meetings 99,627 86,520 68,368 Administrative charges 154,000 154,000 241,500 Rental charges 67,271 67,271 64,692 Office and equipment rental 2,500 2,545 2,545 Housing charges 222,530 222,530 190,956 Administrative costs 59,329 48,171 39,154 Computer expenses 13,708 16,050 13,353 Translation costs 5,000 1,818 8,702 Project – Reading book 75,000 (300) 12,449 Project – Nunavik stories 30,000 Project – Parenting 50,000 Project – Daycare Website 40,000 4,588 1,180 Project – Outdoor play manual 23,297 691 Project – Daycare database 52,083 28,706 Project – Narrative assessment 111,614 240,080 205,357 Donations 181,851 2,399,543 2,224,428 2,376,240 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 83 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Child Care Programs Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ SPECIAL PROJECTS AND TRANSFERS TO CHILD CARE CENTRES (#44) Revenue Local sources Settlement 1,000,000 1,022,000 Recuperation of accumulated surplus of Child Care Centres as of March 31, 2014 1,917,014 1,916,999 2,917,014 2,938,999 – Contributions Contribution from Block Funding (#100) 19,999,552 17,048,128 13,005,416 Employment and Social Development Canada 765,000 765,000 766,350 Health Canada – Aboriginal Head Start 548,745 526,620 344,273 21,313,297 18,339,748 14,116,039 24,230,311 21,278,747 14,116,039 Expenditure Contributions to Child Care Centres Kangiqsualujjuaq Child Care Centre 1,168,744 1,168,791 1,019,565 Kuujjuaq Child Care Centre 2,928,715 2,928,929 2,631,984 Tasiujaq Child Care Centre 628,104 628,052 468,568 Aupaluk Child Care Centre 352,949 353,392 293,731 Kangirsuk Child Care Centre 548,507 548,490 469,911 Quaqtaq Child Care Centre 618,721 618,684 513,324 Kangiqsujuaq Child Care Centre 833,646 833,647 762,861 Salluit Child Care Centre 2,096,536 2,021,359 1,116,642 Ivujivik Child Care Centre 544,453 544,425 517,441 Akulivik Child Care Centre 580,579 580,577 508,229 Puvirnituq Child Care Centre 2,436,623 1,924,440 1,310,365 Inukjuak Child Care Centre 2,797,676 2,793,476 1,931,516 Umiujaq Child Care Centre 586,475 586,473 640,572 Kuujjuaraapik Child Care Centre 720,662 720,420 653,142 Pairitsivik of Nunavik – Home Day-Care Agency 50,000 327 7,111 Special projects Contribution to child care training 250,000 Public Health Research Unit – Nutrition Project 116,745 156,620 128,388 Playground construction 120,000 64,420 84 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Child Care Programs Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ SPECIAL PROJECTS AND TRANSFERS TO CHILD CARE CENTRES (#44) (Continued) Expenditure (Continued) Other Kangiqsualujjuaq Child Care Centre – Major renovations 2,304,087 1,682,093 29,697 Kuujjuaq Child Care Center – Major renovations 51,300 35,479 1,171,010 Quaqtaq Child Care Centre – Major renovations 116,094 238,874 Salluit Child Care Centre – Major renovations 141,471 Akulivik Child Care Centre – Major renovations 2,500,000 1,367,170 Puvirnituq Child Care Centre – Major renovations 56,705 56,705 Inukjuak Child Care Centre – Major renovation 23,667 Umiujaq Child Care Centre – Major 1,000,000 853,237 renovations Repairs and preventive maintenance 9,000 7,265 44,920 Shared maintenance expenses 75,000 75,000 75,000 Administrative charges 1,315,000 1,315,000 575,004 24,855,365 21,916,145 15,172,275 Surplus (deficit) for the year (625,054) (637,398) (1,056,236) Reconciliation for fiscal purposes Appropriations Financial reserves and reserved funds – Contribution to Child Care Centres (535,162) (534,366) (383,345) Financial reserves and reserved funds – Buildings (1,917,014) (1,917,014) Financial reserves and reserved funds – Buildings 6,077,230 4,110,778 1,439,581 Financial reserves and reserved funds – Buildings (3,000,000) (1,022,000) 625,054 637,398 1,056,236 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 85 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Renewable Resources Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ UUMAJUIT (#53) Revenue Local sources Makivik Corporation 5,700 5,700 5,700 5,700 – Contributions Contribution from Block Funding (#100) 1,290,539 1,143,954 1,205,487 Department of Fisheries and Oceans Canada 480,000 473,355 422,610 1,770,539 1,617,309 1,628,097 1,776,239 1,623,009 1,628,097 Expenditure Salaries and fringe benefits 993,435 1,010,964 1,069,207 Travel and accommodation 120,000 100,446 130,404 Contracts 66,783 54,913 36,940 Training costs 106,154 10,414 6,543 Telecommunications 43,147 36,277 39,615 Vehicle operation costs 67,000 67,713 66,668 Administrative charges 168,000 168,000 200,004 Rental charges 17,032 17,032 16,380 Office and equipment rental 18,000 18,000 18,000 Administrative costs 23,464 16,393 17,263 Insurance 4,224 4,458 4,377 Purchase of material 46,000 35,082 17,323 1,673,239 1,539,692 1,622,724 Surplus (deficit) for the year 103,000 83,317 5,373 Reconciliation for fiscal purposes Appropriations Investing activities – Acquisition of capital assets (Note 5 a)) (103,000) (83,317) (5,373) (103,000) (83,317) (5,373) Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 86 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Renewable Resources Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ PROTECTED AREAS – MDDEP (#54) Revenue – – – Expenditure Travel and accommodation 29,000 1,230 50,012 Contracts 58,495 2,267 47,518 Purchase of material 3,532 87,495 3,497 101,062 Surplus (deficit) for the year (87,495) (3,497) (101,062) Reconciliation for fiscal purposes Appropriations Financial reserves and reserved funds (27,470) (27,470) – – Surplus (deficit) for the year for fiscal purposes (114,965) (3,497) (101,062) Accumulated surplus (deficit), beginning of year 114,965 114,965 216,027 Accumulated surplus (deficit), end of year – 111,468 114,965 87 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Renewable Resources Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ INTEGRATED REGIONAL PLAN (#55) Revenue Local sources Other 17,472 – 17,472 – Contributions Ministère de l’Énergie et des Ressources naturelles 208,863 208,863 337,500 208,863 208,863 337,500 208,863 226,335 337,500 Expenditure Salaries and fringe benefits 93,137 84,127 79,281 Travel and accommodation 155,090 102,391 15,720 Contracts 136,021 98,804 83,064 Resources and lands 235,473 Administrative costs 692 384,248 285,322 414,230 Surplus (deficit) for the year (175,385) (58,987) (76,730) Reconciliation for fiscal purposes Appropriations Financial reserves and reserved funds (235,473) (235,473) – – Surplus (deficit) for the year for fiscal purposes (410,858) (58,987) (76,730) Accumulated surplus (deficit), beginning of year 410,858 410,858 487,588 Accumulated surplus (deficit), end of year – 351,871 410,858 88 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Renewable Resources Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ CLEANING OF ABANDONED MINING EXPLORATION SITES (#57) Revenue Contributions Ministère de l’Énergie et des Ressources naturelles 465,371 Fonds Restor-Action Nunavik 87,890 – – 553,261 Expenditure Salaries and fringe benefits 55,000 Travel and accommodation 168,000 215,666 128,333 Contracts 268,787 33,775 53,330 Administrative costs 7,140 2,372 4,432 Administrative charges 56,952 Purchase of material 230,000 25,216 4,074 728,927 277,029 247,121 Surplus (deficit) for the year for fiscal purposes (728,927) (277,029) 306,140 Accumulated surplus (deficit), beginning of year 728,927 728,927 422,787 Accumulated surplus (deficit), end of year – 451,898 728,927 89 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Renewable Resources Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ CLIMATE CHANGE (#61) Revenue Local sources Other 2,447 – 2,447 – Contributions Aboriginal Affairs and Northern Development Canada 27,600 67,706 8,625 ArcticNet 37,500 68,125 9,375 Ouranos 55,000 Ministère du Développement durable, de l'Environnement et de la Lutte contre les changements climatiques 14,803 54,803 40,000 Nasivik Center 5,000 8,750 35,000 Université Laval 33,000 33,000 60,000 117,903 232,384 208,000 117,903 234,831 208,000 Expenditure Salaries and fringe benefits 85,300 90,285 110,239 Travel and accommodation 30,000 18,030 21,197 Contracts 126,645 13,300 49,490 Administrative charges 10,000 10,000 10,008 Administrative costs 26,187 1,088 3,037 278,132 132,703 193,971 Surplus (deficit) for the year for fiscal purposes (160,229) 102,128 14,029 Accumulated surplus (deficit), beginning of year 160,229 177,478 163,449 Accumulated surplus (deficit), end of year – 279,606 177,478 90 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Renewable Resources Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ ENVIRONMENT (#64) Revenue Contributions Contribution from Block Funding (#100) 496,769 352,989 530,466 Ministère du Développement durable, de l'Environnement et de la Lutte contre les changements climatiques 150,000 218,573 58,279 646,769 571,562 588,745 Expenditure Salaries and fringe benefits 341,505 314,293 345,188 Travel and accommodation 44,750 17,343 31,383 Contracts 35,000 19,192 24,775 Training costs 1,965 1,965 1,356 Telecommunications 19,086 18,048 17,671 Rental charges 17,032 17,032 16,380 Administrative charges 65,000 65,000 55,008 Housing charges 105,630 105,630 67,716 Administrative costs 13,801 12,609 11,270 Purchase of material 3,000 450 17,998 646,769 571,562 588,745 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 91 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Renewable Resources Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ DEVELOPMENT OF PARKS IN NUNAVIK (#56) Revenue Local sources Sales 10,000 6,379 10,945 Service charges and other 1,748 10,000 8,127 10,945 Contributions Contribution from Block Funding (#100) 1,975,136 1,716,816 1,649,804 1,975,136 1,716,816 1,649,804 1,985,136 1,724,943 1,660,749 Expenditure Salaries and fringe benefits 771,620 717,459 542,160 Travel and accommodation 237,750 114,367 135,881 Contracts 170,000 70,160 201,900 Training costs 9,437 5,683 4,274 Purchase of material 16,000 17,239 69,285 Administrative costs 30,812 27,647 25,078 Advertising 90,000 124,551 39,971 Administrative charges 258,000 258,000 257,004 Rental charges 113,981 113,981 109,608 Housing charges 170,403 170,403 163,860 Telecommunications 45,624 41,835 42,997 Vehicle operation costs 7,000 3,110 6,639 Computer expenses 60,509 60,508 61,486 Field validation 606 1,981,136 1,724,943 1,660,749 Surplus (deficit) for the year 4,000 – – Reconciliation for fiscal purposes Appropriations Investing activities – Acquisition of capital assets (4,000) (4,000) – – Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 92 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Renewable Resources Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ KUUJJUARAAPIK – TAR BARREL PROJECT (#66) Revenue Contributions Ministère du Développement durable, de l'Environnement et de la Lutte contre les changements climatiques 265,679 – – 265,679 Expenditure Travel and accommodation 1,894 Contracts 91,238 Purchase of material 147,547 Administrative charges 25,000 – – 265,679 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 93 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Renewable Resources Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ PINGUALUIT PARK – INFRASTRUCTURE (#58) Revenue Contributions Ministère du Développement durable, de l'Environnement et de la Lutte contre les changements climatiques (574,930) 375,000 – (574,930) 375,000 Expenditure Park infrastructure 607,923 32,993 97,700 607,923 32,993 97,700 Surplus (deficit) for the year for fiscal purposes (607,923) (607,923) 277,300 Accumulated surplus (deficit), beginning of year 607,923 607,923 330,623 Accumulated surplus (deficit), end of year – – 607,923 94 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Renewable Resources Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ PINGUALUIT PARK – OPERATIONS (#59) Revenue Local sources Sales 24,300 16,583 42,158 Rental charges 15,000 15,000 15,000 39,300 31,583 57,158 Contributions Contribution from Block Funding (#100) 1,431,781 1,307,022 1,308,999 Training assistance subsidy 42,600 28,118 1,373 1,474,381 1,335,140 1,310,372 1,513,681 1,366,723 1,367,530 Expenditure Salaries and fringe benefits 742,148 724,459 705,949 Travel and accommodation 189,900 208,657 197,972 Contracts 39,200 32,064 59,922 Training costs 113,998 31,520 3,744 Administrative charges 187,000 187,000 150,000 Housing charges 44,700 Purchase of material 46,500 40,237 42,959 Telecommunications 27,206 28,342 34,749 Vehicle operation costs 55,200 43,929 47,172 Heating oil 30,000 16,260 25,481 Electricity 4,000 2,855 3,515 Municipal services 18,000 17,775 18,267 Land leases 12,017 Administrative costs 19,841 16,422 10,121 Insurance 10,888 10,812 10,962 1,483,881 1,360,332 1,367,530 Surplus (deficit) for the year 29,800 6,391 – Reconciliation for fiscal purposes Appropriations Investing activities – Acquisition of capital assets (Note 5 a)) (29,800) (6,391) (29,800) (6,391) – Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 95 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Renewable Resources Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ KUURURJUAQ PARK – OPERATIONS (#63) Revenue Local sources Rental charges – Parks Canada 30,359 Sales 46,000 58,476 32,604 46,000 58,476 62,963 Contributions Contribution from Block Funding (#100) 1,413,192 1,192,594 1,428,833 Training assistance subsidy 42,600 28,118 2,685 1,455,792 1,220,712 1,431,518 1,501,792 1,279,188 1,494,481 Expenditure Salaries and fringe benefits 621,152 602,220 701,574 Travel and accommodation 150,048 157,749 284,738 Training costs 113,835 35,227 3,516 Contracts 82,000 61,457 58,339 Telecommunications 16,706 15,940 16,344 Administrative charges 184,000 184,000 150,000 Purchase of material 32,700 30,636 32,692 Housing charges 70,420 70,420 67,716 Vehicle operation costs 90,500 26,147 68,468 Heating oil 33,000 20,795 24,546 Electricity 2,000 1,825 1,876 Municipal services 17,000 16,782 15,966 Rental charges 13,108 13,108 12,612 Administrative costs 63,623 35,110 38,292 Inauguration costs 5,000 2,244 17,802 1,495,092 1,273,660 1,494,481 Surplus (deficit) for the year 6,700 5,528 – Reconciliation for fiscal purposes Appropriations Investing activities – Acquisition of capital assets (Note 5 a)) (6,700) (5,528) (6,700) (5,528) – Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 96 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Renewable Resources Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ KUURURJUAQ PARK – INFRASTRUCTURE (#60) Revenue Contributions Ministère du Développement durable, de l'Environnement et de la Lutte contre les changements climatiques 300,000 (1,174,682) 1,000,000 300,000 (1,174,682) 1,000,000 Expenditure Park infrastructure 1,616,766 142,083 620,143 1,616,766 142,083 620,143 Surplus (deficit) for the year for fiscal purposes (1,316,766) (1,316,765) 379,857 Accumulated surplus (deficit), beginning of year 1,316,766 1,316,765 936,908 Accumulated surplus (deficit), end of year – – 1,316,765 97 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Renewable Resources Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ TURSUJUQ PARK – OPERATIONS (#62) Revenue Local sources Sales 1,000 606 369 1,000 606 369 Contributions Contribution from Block Funding (#100) 960,728 683,411 141,772 Training assistance subsidy 42,600 28,118 1,003,328 711,529 141,772 1,004,328 712,135 142,141 Expenditure Salaries and fringe benefits 312,079 242,345 36,826 Training costs 63,369 29,426 Travel and accommodation 151,800 141,355 17,485 Contracts 52,000 31,520 49,328 Telecommunications 15,000 6,732 3,000 Administrative charges 125,000 125,000 150,000 Housing charges 70,420 70,420 33,864 Purchase of material 67,500 13,136 14,622 Administrative costs 35,160 29,955 25,833 Project management fees 100,000 Settlement 15,000 892,328 689,889 445,958 Surplus (deficit) for the year 112,000 22,246 (303,817) Reconciliation for fiscal purposes Appropriations Investing activities – Acquisition of capital assets (Note 5 a)) (112,000) (22,246) (88,831) (112,000) (22,246) (88,831) Surplus (deficit) for the year for fiscal purposes – – (392,648) Accumulated surplus (deficit), beginning of year 392,648 Accumulated surplus (deficit), end of year – – – 98 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Renewable Resources Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ TURSUJUQ PARK – INFRASTRUCTURE (#67) Revenue Contributions Ministère du Développement durable, de l'Environnement et de la Lutte contre les changements climatiques 800,000 593,311 2,000,000 800,000 593,311 2,000,000 Expenditure Park infrastructure 4,157,031 3,950,342 544,523 4,157,031 3,950,342 544,523 Surplus (deficit) for the year for fiscal purposes (3,357,031) (3,357,031) 1,455,477 Accumulated surplus (deficit), beginning of year 3,357,031 3,357,031 1,901,554 Accumulated surplus (deficit), end of year – – 3,357,031 99 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Other Programs Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ TAMAANI INTERNET SERVICE (#7) Revenue Local sources Internet communications 6,074,452 5,099,635 4,744,870 Internet internal charges 602,957 602,958 605,196 Contribution from Sanarrutik Agreement – Makigiarutiit I (#77) 21,500 Contribution from Regional Development Fund – Projects (#72) (Connecting Canadians Project) 5,000,000 5,000,000 51,500 Other 7,500 11,677,409 10,702,593 5,430,566 Contributions Training assistance subsidy 1,560 – – 1,560 11,677,409 10,702,593 5,432,126 Expenditure Salaries and fringe benefits 1,596,036 1,246,591 1,234,705 Travel and accommodation 259,000 232,813 330,878 Contracts 551,580 320,606 194,492 Training costs 10,578 11,768 10,020 Indigenous Community Satellite Network 1,377,280 1,343,839 1,350,747 Support Agreement – Hardware and software 117,700 160,779 162,309 Telecommunications 133,964 59,094 75,362 Electricity 15,000 15,189 16,562 Administrative charges 350,000 350,000 200,004 Rental charges 86,899 86,899 83,568 Housing charges 212,244 212,244 204,084 Administrative costs 160,233 181,467 159,476 Insurance 2,531 2,417 2,541 Purchase of material 595,700 488,375 404,602 Doubtful accounts (40,000) 35,182 (12,129) Financing costs 46,264 46,264 62,932 5,475,009 4,793,527 4,480,153 Surplus (deficit) for the year 6,202,400 5,909,066 951,973 100 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Other Programs Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ TAMAANI INTERNET SERVICE (#7) (Continued) Reconciliation for fiscal purposes Financing Reimbursement of long-term debt (342,458) (342,459) (325,790) (342,458) (342,459) (325,790) Appropriations Investing activities – Acquisition of capital assets (4,000) Investing activities – Contributions to capital projects – Bandwidth project (168,514) Financial reserves and reserved funds (6,297,173) (5,839,324) (6,301,173) (6,007,838) – (6,643,631) (6,350,297) (325,790) Surplus (deficit) for the year for fiscal purposes (441,231) (441,231) 626,183 Accumulated surplus (deficit), beginning of year 441,231 441,231 (184,952) Accumulated surplus (deficit), end of year – – 441,231 101 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Other Programs Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ SANARRUTIK AGREEMENT (#16) Revenue Contributions Secrétariat aux affaires autochtones 6,997,212 6,997,213 6,797,241 Makivik Corporation 53,125 53,125 7,050,337 7,050,338 6,797,241 Expenditure Contributions to Economic and Community Development Fund (job creation) (Note 16 b)) Northern Village of Kangiqsualujjuaq 274,937 274,938 401,652 Northern Village of Kuujjuaq 615,539 615,539 882,898 Northern Village of Tasiujaq 62,116 62,116 158,041 Northern Village of Aupaluk 141,903 142,167 21,479 Northern Village of Kangirsuk 205,317 195,002 234,588 Northern Village of Quaqtaq 146,418 146,419 (62,061) Northern Village of Kangiqsujuaq 257,888 257,888 290,447 Northern Village of Salluit 456,897 456,896 655,847 Northern Village of Ivujivik 113,406 113,406 197,834 Northern Village of Akulivik 177,338 177,263 225,191 Northern Village of Puvirnituq 462,052 462,052 777,991 Northern Village of Inukjuak 514,402 514,401 671,986 Northern Village of Umiujaq 154,300 154,301 202,701 Northern Village of Kuujjuaraapik 219,525 219,524 283,477 Contribution to recreation activities 200,000 185,000 160,000 Contribution to Avataq Cultural Institute Inc. – Local cultural committees 250,000 250,000 250,000 Community Development Fund 1,000,000 987,864 694,955 Contribution to Food Coupons (#94) 35,072 Contribution to Parnasimautik (#21) 300,000 272,099 301,817 Contribution to Nunivaat Statistics Program (#95) 258,750 258,750 283,458 Contribution to Search and Rescue Boat Maintenance (#296) 165,000 144,865 322,000 Contribution to Marine Infrastructure Maintenance (#331) – Lighting system 251,000 100,765 Contribution to Elders committee (#80) 60,000 21,342 Contribution to Study Cost of Living 106,250 108,113 Contribution to Documentary film JBNQA Inuit Signatories' perspective 200,000 200,000 102 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Other Programs Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ SANARRUTIK AGREEMENT (#16) (Continued) Workshops landholdings and NV's 15,000 7,094 Municipal Infrastructure and Equipment Program 451,338 30,570 112,682 Contribution to regional projects 2,765,623 9,824,999 6,351,280 7,109,149 Surplus (deficit) for the year (2,774,662) 699,058 (311,908) Reconciliation for fiscal purposes Appropriations Contribution to capital projects – Fire Safety Cover Plan (103,600) (34,415) (177,003) Contribution to capital projects – Community mortuaries (325,000) (325,000) Contribution to capital projects – Sports facilities 2011 (36,485) (1,069,223) (428,600) (395,900) (1,246,226) Surplus (deficit) for the year for fiscal purposes (3,203,262) 303,158 (1,558,134) Accumulated surplus (deficit), beginning of year 3,203,262 3,203,264 4,761,398 Accumulated surplus (deficit), end of year – 3,506,422 3,203,264 103 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Other Programs Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ PARNASIMAUTIK (#21) Revenue Local sources Contribution from Sanarrutik Agreement (#16) 300,000 272,099 301,817 300,000 272,099 301,817 Expenditure Travel and accommodation 90,000 63,495 170,777 Contracts 210,000 208,604 118,832 Public relations 1,000 Purchase of material 7,125 Administrative costs 4,083 300,000 272,099 301,817 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 104 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Other Programs Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ CRIME VICTIMS ASSISTANCE CENTER (#89) Revenue Contributions Ministère de la Justice 1,119,125 948,562 810,812 Other 10,000 28,420 24,155 1,129,125 976,982 834,967 Expenditure Salaries and fringe benefits 756,515 700,834 570,529 Travel and accommodation 125,750 85,604 125,150 Training costs 13,348 3,348 2,676 Contracts 4,000 6,550 Telecommunications 11,960 14,647 8,894 Administrative charges 60,000 60,000 60,000 Office and equipment rental 76,486 40,755 31,729 Rental charges 13,516 13,516 12,993 Housing charges 35,210 35,210 Administrative costs 32,340 23,068 16,446 1,129,125 976,982 834,967 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 105 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Other Programs Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ COMMUNITY REINTEGRATION OFFICER (#90) Revenue Contributions Contribution from Block Funding (#100) 729,647 604,239 618,626 729,647 604,239 618,626 Expenditure Salaries and fringe benefits 386,336 269,988 298,336 Travel and accommodation 75,000 67,321 66,189 Training costs 3,152 3,152 3,132 Telecommunications 30,612 32,085 30,259 Administrative charges 95,000 95,000 115,008 Office and equipment rental 15,858 15,859 16,659 Housing charges 81,690 81,690 62,292 Rental charges 30,921 30,921 21,806 Administrative costs 10,078 8,223 4,945 728,647 604,239 618,626 Surplus (deficit) for the year 1,000 – – Reconciliation for fiscal purposes Appropriations Investing activities – Acquisition of capital assets (1,000) (1,000) – – Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 106 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Other Programs Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ OFF HIGHWAY VEHICLE PROGRAM (#91) Revenue Local sources Contribution from Regional Development Fund – Projects (#72) 10,000 Other 300 1,000 – 300 11,000 Contributions Ministère des Transports 133,770 87,137 154,853 133,770 87,137 154,853 133,770 87,437 165,853 Expenditure Salaries and fringe benefits 65,383 52,816 80,808 Travel and accommodation 13,500 11,762 56,617 Training costs 542 542 321 Telecommunications 3,000 3,240 280 Contracts 25,345 7,321 32,214 Purchase of material 21,000 9,015 6,582 Administrative charges 2,000 2,000 2,004 Administrative costs 3,000 741 2,515 133,770 87,437 181,341 Surplus (deficit) for the year for fiscal purposes – – (15,488) Accumulated surplus (deficit), beginning of year 15,488 Accumulated surplus (deficit), end of year – – – 107 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Other Programs Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ FOOD COUPONS (#94) Revenue Local sources Contribution from Sanarrutik Agreement (#16) 35,072 – – 35,072 Expenditure Contributions 114,733 Printing and shipping of coupons 23 – – 114,756 Surplus (deficit) for the year for fiscal purposes – – (79,684) Accumulated surplus (deficit), beginning of year 79,684 Accumulated surplus (deficit), end of year – – – 108 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Other Programs Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ NUNIVAAT STATISTICS PROGRAM (#95) Revenue Local sources Contribution from Sanarrutik Agreement (#16) 258,750 258,750 283,458 258,750 258,750 283,458 Expenditure Contracts 258,750 258,750 283,458 258,750 258,750 283,458 Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 109 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Other Programs Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ NUNAVIK COST OF LIVING REDUCTION (#96) Revenue Contribution Ministère des Transports 1,250,000 1,250,000 5,000,000 Secrétariat aux affaires autochtones 7,500,000 7,500,000 Gas subsidy refund 209,072 150,462 165,215 8,959,072 8,900,462 5,165,215 Expenditure Administrative charges 288,000 288,000 100,008 Airfare reduction program 446,714 351,549 412,711 Household appliance program 438,150 451,700 274,500 Elders assistance program 514,500 514,733 497,250 Harvesting equipment program 500,000 335,468 87,000 Food and other essentials program 2,702,988 2,743,033 1,114,457 Transportation of country food, hunting and fishing equipment and vehicle parts 500,000 486,466 541,190 Gas subsidy program 2,297,667 1,945,810 1,682,081 Unallocated 1,485,975 9,173,994 7,116,759 4,709,197 Surplus (deficit) for the year for fiscal purposes (214,922) 1,783,703 456,018 Accumulated surplus (deficit), beginning of year 214,922 214,923 (241,095) Accumulated surplus (deficit), end of year – 1,998,626 214,923 110 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Other Programs Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ SAQIJUQ (#97) Revenue Local sources Sanarrutik Amendment #3 – Ungaluk 631,704 404,587 631,704 404,587 – Expenditure Salaries and fringe benefits 356,952 317,902 Travel and accommodation 135,150 50,908 Contracts 80,000 3,700 Purchase of material 25,000 Housing charges 29,562 29,563 Administrative costs 5,040 2,514 631,704 404,587 – Surplus (deficit) for the year for fiscal purposes – – – Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 111 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Other Programs Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ TREASURY (#99) (Note 17) Revenue Local sources Interest 200,000 318,286 265,795 Other 38,255 100,133 Interest on self-financing (Tamaani (#7)) 46,264 46,264 62,932 Interest on self-financing (Alavik Building (#17)) 69,750 69,750 78,750 Interest on self-financing (Capital Projects Management (#28)) 575 Interest on self-financing (Police Stations – Building Operations (#14 and #204)) 13,720 97,537 6,750 Interest on self-financing (KRPF – Operations (#205 to #223)) 25,224 25,224 31,355 Interest on self-financing (KRG Houses (#74)) 327,801 327,801 343,062 Interest on self-financing (Building Maintenance (#73)) 113,431 113,431 119,055 Interest on self-financing (Courthouse (#18)) 15,406 15,406 16,037 Capital repayment on self-financing (Tamaani Internet Service (#7)) 342,458 342,458 325,790 Capital repayment on self-financing (Alavik Building (#17)) 180,000 180,000 180,000 Capital repayment on self-financing (Capital Projects Management (#28)) 21,052 Capital repayment on self-financing (Police Stations – Building Operations (#14 and #204)) 101,227 68,662 12,706 Capital repayment on self-financing (KRPF – Operations (#205 to #223)) 86,331 86,331 153,241 Capital repayment on self-financing (KRG Houses (#74)) 316,706 316,706 301,446 Capital repayment on self-financing (Building Maintenance (#73)) 116,717 116,717 111,093 Capital repayment on self-financing (Courthouse (#18)) 13,094 13,094 12,463 1,968,129 2,175,922 2,142,235 Expenditure Penalties and interest 105,491 Contribution to tourism – Operations (#170) 38,545 Other 217 217 56,095 217 38,762 161,586 Surplus (deficit) for the year 1,967,912 2,137,160 1,980,649 112 Kativik Regional Government Appendix B – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Department Other Programs Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ TREASURY (#99) (Note 17) (Continued) Reconciliation for fiscal purposes Appropriations Financial reserves and reserved funds – Treasury (1,967,912) (2,644,217) (907,793) Financial reserves and reserved funds – Interest (204,885) (145,609) (1,967,912) (2,849,102) (1,053,402) Surplus (deficit) for the year for fiscal purposes – (711,942) 927,247 Internal transfers 711,942 901,481 Internal transfers – Internal loans (1,828,728) Accumulated surplus (deficit), beginning of year Accumulated surplus (deficit), end of year – – – 113
Kativik Regional Government Appendix C – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Sources and Objects Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ Revenue Local sources Makivik Corporation 1,058,825 1,036,442 1,129,474 Other rental charges 598,923 520,632 551,862 Other housing charges 414,818 365,570 368,070 Internal supervision and management fees 1,936,700 1,936,378 2,166,614 Landing and airport terminal building fees 1,067,401 1,310,175 1,232,781 Service charges and sales 262,614 218,068 Employee rental 768,592 623,541 605,882 Interest 200,000 325,120 275,289 Interest on loans receivable 140,000 132,897 94,552 Internet communications 6,074,452 5,099,635 4,744,870 Settlement 1,000,000 1,022,000 Recuperation of accumulated surplus of Child Care Centres as of March 31, 2014 1,917,014 1,916,999 Other 447,606 512,899 635,528 15,624,331 15,064,902 12,022,990 Contributions Secrétariat aux affaires autochtones 75,290,737 73,477,806 65,922,605 Ministère des Affaires municipales et de l'Occupation du territoire 4,004,890 4,177,406 5,015,709 Ministère des Transports 3,123,093 3,546,397 7,641,385 Ministère de la Sécurité publique 11,397,881 11,081,212 9,687,142 Ministère de l’Énergie et des Ressources naturelles 7,593,694 7,593,694 8,062,295 Ministère de la Famille 105,500 105,500 157,500 Ministère du Développement durable, de l'Environnement et de la Lutte contre les changements climatiques 1,264,803 (882,925) 3,738,958 Ministère des Finances 153,306 178,621 Ministère de la Santé et des Services sociaux 367,363 367,363 25,000 Emploi-Québec 3,682,907 986,434 732,251 Sanarrutik Amendment #3 – Ungaluk 3,033,076 2,439,867 2,186,898 National Search and Rescue 18,204 72,015 81,358 Société d'habitation du Québec 59,146 159,606 542,987 Tourisme Québec 347,500 606,667 Ministère de la Justice 1,119,125 948,562 810,812 Ministère de l'Éducation, du Loisir et du Sport 436,049 439,049 426,287 Other provincial contributions 143,600 140,625 130,000 Employment and Social Development Canada 16,229,585 15,229,794 13,197,626 Public Safety Canada 9,100,771 9,101,041 9,678,779 Aboriginal Affairs and Northern Development Canada 1,680,041 1,267,140 808,283 Transport Canada 1,050,000 566,747 792,855 Health Canada 734,607 734,607 927,563 Department of Fisheries and Oceans Canada 480,000 473,355 422,610 Other federal contributions 127,500 110,697 Training assistance subsidy 1,002,168 952,805 683,214 Other 526,133 348,190 670,467 142,918,373 134,196,960 132,521,205
Investments 32,241,861 33,633,222 158,542,704 181,503,723 178,177,417 114
Kativik Regional Government Appendix C – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Sources and Objects Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ Expenditure Salaries and fringe benefits 46,092,916 42,698,410 42,752,561 Travel and accommodation 9,314,182 8,746,706 8,218,992 Contracts 15,327,468 10,434,893 7,998,780 Training costs 1,536,694 948,348 635,845 Telecommunications 935,403 788,796 835,688 Vehicle operation costs 1,974,211 2,028,568 2,035,156 Maintenance, utilities and municipal services 4,329,470 2,933,496 3,157,920 Office, housing and equipment rental 1,252,128 1,491,103 978,044 Administrative costs 1,810,766 1,814,429 1,714,516 Insurance 597,877 530,186 501,255 Purchase of material and equipment supplies 3,147,653 3,562,649 3,874,670 Contributions to Northern Villages – Technical assistance program 210,000 210,000 210,000 Contributions to Northern Villages – Fire prevention – Operations 658,000 658,000 644,112 Contributions to Northern Villages – Recreation 200,000 220,000 160,000 Contributions to Northern Villages – Regional public transit 497,708 497,708 459,575 Contributions to Northern Villages – Sanarrutik Agreement 3,802,038 3,791,912 4,942,071 Contributions to Northern Villages – Usijiit 909,488 909,488 882,998 Contributions to Northern Villages – Pivalliutiit 1,154,731 Contributions to Child Care Centres 16,892,390 16,251,482 12,844,962 Contributions to Child Care Centres – Major renovations 6,086,230 4,118,043 1,484,501 Special projects – Child Care Programs 707,125 400,988 491,191 Contributions to local programs – Inuit Support Program 5,458,353 5,458,353 5,365,662 Elders assistance, gas subsidy program and transportation of goods 8,439,280 6,828,759 4,196,478 Fur, Inuit clothing, canoe and fuel assistance 1,070,000 967,743 1,096,483 Other regional projects – Inuit Support Program 1,785,078 747,628 1,173,035 Non-reimbursable contributions – Regional projects and activities 5,965,925 2,933,823 2,205,173 Non-reimbursable contributions – Economic development projects 3,597,454 1,687,440 903,453 Sustainable Employment – Program activities 14,377,997 10,947,497 8,965,789 Doubtful accounts, provision and write-off of doubtful loans and interest receivable (40,000) (415,349) 155,472 Financing costs 6,790,047 6,871,665 7,279,923 Other 290,831 329,609 434,859 Unallocated block funding 2,786,001 Capital assets transferred to Northern Villages 24,907,355 16,479,201 Amortization of capital assets 8,936,529 5,997,929 166,802,713 173,236,257 150,231,025 Surplus (deficit) for the year (8,260,009) 8,267,466 27,946,392 115
Kativik Regional Government Appendix C – Supplementary Information – Operating Surplus (Deficit) for the Year – For Fiscal Purposes by Sources and Objects Year ended December 31, 2014
2014 2013 Budget Actual Actual $ $ $ Surplus (deficit) for the year (8,260,009) 8,267,466 27,946,392 Investment revenues (32,241,861) (33,633,222) (8,260,009) (23,974,395) (5,686,830) Reconciliation for fiscal purposes Capital assets Amortization of capital assets 8,936,529 5,997,929 Capital assets transferred to Northern Villages 24,907,355 16,479,201 – 33,843,884 22,477,130 Loan and term deposits Capital repayment – Loans receivable 650,000 1,215,063 893,714 Provision (recovery) for interest on loans receivable (96,629) (91,349) Provision (recovery) for doubtful loans (515,316) 78,376 Write-off of doubtful loans 185,251 133,811 650,000 788,369 1,014,552 Financing Reimbursement of long-term debt (20,493,874) (20,682,325) (19,213,603) Ministère des Affaires municipales et de l'Occupation du territoire – Northern Villages long-term debt 11,752,900 11,699,114 10,420,879 Ministère des Affaires municipales et de l'Occupation du territoire – KRG long-term debt 182,100 235,886 337,021 Ministère des Transports – Long-term debt 5,449,500 5,449,500 5,271,400 Ministère de la Sécurité publique – Infrastructure (bonds repayment – capital) 282,351 470,800 185,500 Secrétariat aux affaires autochtones – Long-term debt 429,449 429,449 429,454 Ministère de l'Éducation, du Loisir et du Sport – Long-term debt 1,450,600 1,450,600 1,395,900 (946,974) (946,976) (1,173,449) Appropriations Investing activities – Acquisition of capital assets (Note 5 a)) (2,252,376) (1,674,348) (795,517) Investing activities – Investments in loans receivable (Note 5 b)) (4,350,000) (2,270,116) (4,845,669) Investing activities – Investments in Nunavik Support Fund (Note 5 b)) 568,491 Investing activities – Contribution to Capital Projects (1,206,600) (1,401,913) (4,451,967) Financial reserves and reserved funds (8,758,568) (10,778,000) (4,963,552) Appropriation from accumulated surplus, beginning of year 23,725,364 7,157,820 (16,124,377) (14,488,214) 6,860,846 17,560,900 7,830,019 Surplus (deficit) for the year for fiscal purposes (1,399,163) (6,413,495) 2,143,189 116
Kativik Regional Government Appendix D – Financing of Capital Projects in Progress December 31, 2014
Permanent financing Capital Financing of Authorized Long-term expenditure in projects in expenditure loans Other progress progress $ $ $ $ $ Kativik Regional Government KRG – Asphalt project 4,970,000 8,325,001 133,123 12,908,357 (4,450,233) KRG – Courthouse renovation 60,000 60,000 14,176 45,824 KRG – Housing renovation 25,000 25,000 25,000 KRG – Office building renovation 203,000 203,000 40,445 162,555 Pivaliutiit projects 71,066 (71,066) 5,258,000 8,325,001 421,123 13,034,044 (4,287,920) Northern Villages – Fire Safety Cover Plan Fire truck equipment 700,000 565,640 699,731 (134,091) Akulivik – Fire truck upgrade 131,200 16,172 116,172 (100,000) Ivujivik – Fire truck upgrade 131,200 18,365 113,365 (95,000) Umiujaq – Fire truck upgrade 131,200 10,004 105,004 (95,000) Aupaluk – Firehall renovation 50,000 Tasiujaq – Firehall renovation 50,000 1,193,600 – 610,181 1,034,272 (424,091) Northern Villages – Sports facilities Aupaluk – Sport facility (2011) 9,879,621 7,452,433 9,747,684 (2,295,251) Salluit – Swimming pool (2011) 3,039,869 625,680 2,796,597 (2,170,917) 12,919,490 – 8,078,113 12,544,281 (4,466,168) Northern Villages – Mortuaries Aupaluk – Mortuary 65,000 65,000 31,425 33,575 Tasiujaq – Mortuary 65,000 65,000 146,497 (81,497) Kangiqsualujjuaq – Mortuary 65,000 65,000 41,481 23,519 Salluit – Mortuary 65,000 65,000 26,451 38,549 Inukjuak – Mortuary 65,000 65,000 41,656 23,344 Kangirsuk – Mortuary 821 (821) Kansiqsujuaq – Mortuary 1,215 (1,215) 325,000 – 325,000 289,546 35,454 117
Kativik Regional Government Appendix D – Financing of Capital Projects in Progress December 31, 2014
Permanent financing Capital Financing of Authorized Long-term expenditure in projects in expenditure loans Other progress progress $ $ $ $ $ Northern Villages – Isurruutiit Projects LU #3101 – Drinking water infrastructure (upgrade) 2,660,000 62,890 2,318,072 (2,255,182) LU #3103 – Solid waste site (improvement) 20,057 19,490 19,973 (483) LU #3104 – Roads (construction) 100,000 68,200 68,410 (210) LU #3155 – Excavator (purchase) 337,723 311,840 333,498 (21,658) LU #3184 – Playground/recreation 100,000 60,260 60,962 (702) VP #3201 – Drinking water infrastructure (upgrade) 600,000 47,960 165,637 (117,677) VP #3203 – Solid waste site (improvement) 150,000 48,150 49,374 (1,224) VP #3204 – Roads (construction) 1,800,000 1,238,370 1,602,962 (364,592) VP #3262 – Accessories: Bucket/excavator (purchase) 25,000 VP #3272 – Accessories: Snow plow/grader (purchase) 20,000 VP #3274 – Accessories: Snow plow/truck (purchase) 30,000 VP #3281 – Cold storage garage 400,000 370,300 424,526 (54,226) VP #3282 – Mechanic garage (renovation) 512,424 27,881 (27,881) VP #3284 – Playground/recreation 100,000 65,439 (65,439) TQ #3301 – Drinking water infrastructure (upgrade) 3,285,000 2,699,990 2,771,099 (71,109) TQ #3303 – Solid waste site (improvement) 45,000 TQ #3304 – Roads (construction) 100,000 13,540 88,342 (74,802) TQ #3355 – Excavator (purchase) 295,154 220,610 287,513 (66,903) TQ #3372 – Accessories: Snow plow/loader (purchase) 52,485 58,081 (58,081) TQ #3384 – Recreation infrastructure (construction) 100,000 LA #3401 – Drinking water infrastructure (upgrade) 5,560,000 592,210 4,765,154 (4,172,944) LA #3403 – Solid waste site (improvement) 30,000 3,930 4,020 (90) LA #3404 – Roads (construction) 50,000 25,380 25,983 (603) AS #3501 – Drinking water infrastructure (upgrade) 4,325,000 4,179,365 4,339,767 (160,402) AS #3503 – Solid waste site (improvement) 3,500,000 1,405,320 2,180,641 (775,321) AS #3504 – Roads (construction) 175,000 62,850 174,534 (111,684) AS #3562 – Accessories: Bucket/excavator 9,714 8,503 (8,503) AS #3584 – Playground/recreation 100,000 88,080 149,286 (61,206) HA #3601 – Drinking water infrastructure (upgrade) 389,479 378,010 388,211 (10,201) 118
Kativik Regional Government Appendix D – Financing of Capital Projects in Progress December 31, 2014
Permanent financing Capital Financing of Authorized Long-term expenditure in projects in expenditure loans Other progress progress $ $ $ $ $ Northern Villages – Isurruutiit Projects (Continued) HA #3603 – Solid waste disposal site (improvement) 17,822 17,320 17,749 (429) HA #3604 – Roads (construction) 600,000 358,730 520,724 (161,994) HA #3611 – Water truck (overhaul) 60,000 HA #3621 – Sewage truck (overhaul) 40,000 HA #3655 – Excavator 297,183 221,640 289,480 (67,840) HA #3684A – Playground/recreation (construction outdoor hockey rink) 50,000 70,030 93,935 (23,905) HA #3684B – Playground/recreation (construction outdoor bicycle rink) 50,000 KG #3701 – Drinking water infrastructure (upgrade) 682,721 676,840 691,733 (14,893) KG #3702 – Wastewater treatment system (construction) 1,900,000 314,250 660,286 (346,036) KG #3703 – Solid waste site (improvement) 50,000 41,030 41,704 (674) KG #3704 – Roads (construction) 425,000 104,160 106,792 (2,632) KG #3712 – Water truck (overhaul) 35,000 KG #3722 – Sewage truck (purchase) 249,488 7,424 (7,424) KG #3731 – Garbage truck (purchase) 228,080 221,980 226,859 (4,879) KG #3751 – Bulldozer (overhaul) 59,176 49,900 49,900 KG #3752 – Loader (purchase) 50,000 19,212 (19,212) KG #3762 – Accessories: Bucket/excavator (purchase) 9,688 8,463 (8,463) KG #3772 – Accessories: Snow plow/loader (purchase) 52,485 41,654 (41,654) KG #3782 – Mechanic garage (construction) 32,142 31,280 31,278 2 KG #3784 – Playground/recreation 100,000 7,640 8,859 (1,219) ZG #3801 – Drinking water infrastructure (upgrade) 4,439,664 4,410,630 4,430,591 (19,961) ZG #3802 – Wastewater treatment system (construction) 3,750,000 4,042,290 4,488,339 (446,049) ZG #3803 – Solid waste site (improvement) 430,000 56,620 267,105 (210,485) ZG #3804 – Roads (construction) 450,000 249,740 287,192 (37,452) ZG #3812 – Water truck (overhaul) 20,000 38,458 (38,458) ZG #3822 – Sewage truck 1 (overhaul) 35,000 ZG #3823 – Sewage truck 2 (overhaul) 10,000 119
Kativik Regional Government Appendix D – Financing of Capital Projects in Progress December 31, 2014
Permanent financing Capital Financing of Authorized Long-term expenditure in projects in expenditure loans Other progress progress $ $ $ $ $ Northern Villages – Isurruutiit Projects (Continued) ZG #3882 – Mechanic garage (renovation and construction) 4,784,337 4,784,340 4,784,340 ZG #3884 – Recreation infrastructure (construction) 100,000 76,213 (76,213) IK #3901 – Drinking water infrastructure (upgrade) 1,750,000 264,620 1,441,455 (1,176,835) IK #3902 – Wastewater treatment system (construction) IK #3903 – Solid waste site (improvement) 150,000 66,080 67,409 (1,329) IK #3904 – Roads (construction) 75,000 47,220 48,011 (791) IK #3945 – Gravel screener (overhaul) 19,002 18,530 18,530 IK #3946 – Rock crusher (overhaul) 33,463 32,640 32,639 1 IK #3955 – Excavator (purchase) 297,475 220,830 289,693 (68,863) IK #3981 – Cold storage garage 500,000 344,860 393,981 (49,121) IK #3982 – Mechanic garage (renovation) 3,850,000 3,254,740 3,357,943 (103,203) IK #3984 – Recreation infrastructure (construction) 100,000 KO #4001 – Drinking water infrastructure (upgrade) 2,647,831 2,025,070 2,143,579 (118,509) KO #4002 – Wastewater treatment system (construction) 800,000 58,610 319,523 (260,913) KO #4004 – Roads (construction) 77,923 4,010 73,739 (69,729) KO #4031 – Garbage truck (overhaul) 60,000 38,674 (38,674) KO #4052 – Loader (purchase) 336,909 309,160 (309,160) KO #4084 – Recreation infrastructure (construction) 100,000 96,263 (96,263) PX #4101 – Drinking water infrastructure (upgrade) 1,600,000 1,041,420 1,190,284 (148,864) PX #4102 – Wastewater treatment system (construction) 2,250,000 1,847,190 2,007,780 (160,590) PX #4103 – Solid waste disposal site (improvement) 4,490 4,007 (4,007) PX #4104 – Roads (construction) 650,000 469,090 543,900 (74,810) PX #4111 – Water truck (purchase) 315,088 271,157 (271,157) PX #4122 – Sewage truck (purchase) 281,408 245,854 (245,854) PX #4131 – Garbage truck (purchase) 207,974 205,486 (205,486) PX #4162 – Accessories: Bucket/excavator (purchase) 9,688 8,463 (8,463) PX #4183 – Municipal office (construction) 4,400,000 3,950,630 4,107,709 (157,079) PX #4184 – Recreation playground (construction) 100,000 73,759 (73,759) PH #4201 – Drinking water 800,000 499,260 662,541 (163,281) 120
Kativik Regional Government Appendix D – Financing of Capital Projects in Progress December 31, 2014
Permanent financing Capital Financing of Authorized Long-term expenditure in projects in expenditure loans Other progress progress $ $ $ $ $ Northern Villages – Isurruutiit Projects (Continued) PH #4203 – Solid waste site (improvement) 1,150,000 162,490 274,718 (112,228) PH #4204 – Roads (construction) 450,000 176,970 489,038 (312,068) PH #4250 – Bulldozer (purchase) 450,387 344,430 439,357 (94,927) PH #4281 – Cold storage garage 400,000 336,380 384,991 (48,611) MU #4301 – Drinking water infrastructure (upgrade) 4,275,000 4,235,480 4,241,383 (5,903) MU #4302 – Waste water treatment system 135,000 25,480 25,935 (455) MU #4303 – Solid waste site (improvement) 200,000 15,870 22,695 (6,825) MU #4304 – Roads (construction) 75,000 99,515 99,640 (125) MU #4350 – Bulldozer (purchase) 398,419 365,611 (365,611) MU #4384 – Playground/recreation 100,000 GW #4403A – Solid waste site (improvement) 200,000 178,480 187,441 (8,961) GW #4403B – Solid waste site (improvement) 850,000 GW #4404 – Roads (construction) 110,458 107,210 109,967 (2,757) GW #4472 – Accessories: Snow plow/grader (purchase) 60,000 22,170 22,170 GW #4474 – Accessories: Snow plow/loader (purchase) 24,182 22,480 (22,480) GW #4480 – Backhoe loader (overhaul) 34,816 31,607 (31,607) GW #4485 – Steamer trailer (purchase) 106,300 103,020 103,053 (33) 74,315,635 47,507,460 – 62,337,783 (14,830,323) 94,011,725 55,832,461 9,434,417 89,239,926 (23,973,048) 121
Kativik Regional Government Appendix E – Analysis of Capital Projects Closed during the Year Year ended December 31, 2014
Balance Permanent financing available Authorized Long-term Capital under closed expenditure loans Other expenditure projects $ $ $ $ $ Kativik Regional Government Long-terms loans renewable – March 26, 2014 45,761 45,761 Long-terms loans renewable – July 9, 2014 99,274 99,274 Long-terms loans renewable – December 3, 2014 84,530 84,530 KRG – Acquisition of capital assets 1,674,347 1,674,347 KRG – Bandwidth phase 3 14,873,114 14,981,629 14,981,629 KRG – Housing renovation 1,585,000 1,400,424 1,400,424 KRG – Office building renovation 60,000 73,074 73,074 16,518,114 – 18,359,039 18,359,039 – Northern Villages – Fire Safety Cover Plan Aupaluk – Fire truck upgrade 131,200 130,000 1,544 131,544 Kangiqsujuaq – Fire truck upgrade 131,200 130,000 1,544 131,544 Quaqtaq – Fire truck upgrade 131,200 130,000 1,544 131,544 Tasiujaq – Fire truck upgrade 131,200 130,000 1,544 131,544 524,800 520,000 6,176 526,176 – Northern Villages – Sports facilities Akulivik – Arena renovation (2010) 3,922,978 3,134,473 1,093,136 4,227,609 Ivujivik – Arena renovations (2010) 3,922,978 3,134,473 1,007,179 4,141,652 Kuujjuaraapik – Gymnasium renovations (2010) 1,569,797 1,129,095 326,895 1,455,990 Umiujaq – Arena renovations (2010) 3,926,217 3,134,475 1,082,388 4,216,863 13,341,970 10,532,516 3,509,598 14,042,114 – 122
Kativik Regional Government Appendix E – Analysis of Capital Projects Closed during the Year Year ended December 31, 2014
Balance Permanent financing available Authorized Long-term Capital under closed expenditure loans Other expenditure projects $ $ $ $ $ Northern Villages – Isurruutiit Projects LU #3170 – Accessories: Gravel bucket/loader (purchase) 22,440 22,440 22,440 LU #3171 – Accessories: Snow bucket/loader (purchase) 15,140 15,140 15,140 LU #3172 – Accessories: Snow plow/loader (purchase) 21,020 21,020 21,020 VP #3216 – Water truck (purchase) 245,440 245,440 245,440 VP #3223 – Sewage truck (purchase) 198,140 198,140 198,140 VP #3224 – Sewage truck (overhaul) 8,284 8,280 8,280 VP #3252 – Loader 1 (overhaul) 14,448 14,450 14,450 VP #3253 – Loader 2 (overhaul) 43,602 43,600 43,600 VP #3254 – Loader 3 (overhaul) 35,812 35,810 35,810 TQ #3311 – Water truck (purchase) 279,450 279,450 279,450 TQ #3321 – Sewage truck (purchase) 252,600 252,600 252,600 TQ #3341 – Gravel dump truck (purchase) 211,640 211,640 211,640 TQ #3383 – Municipal office (construction) 2,184,056 2,184,060 2,184,060 LA #3452 – Loader (overhaul) 37,205 37,330 37,330 LA #3461 – Snow blower (purchase) 121,096 121,100 121,100 LA #3483 – Municipal office (construction) 2,204,479 2,204,480 2,204,480 AS #3521 – Sewage truck (purchase) 198,530 198,530 198,530 AS #3551 – Bulldozer (overhaul) 24,050 24,050 24,050 AS #3561 – Snow blower (purchase) 122,222 122,220 122,220 AS #3570 – Accessories: Snow bucket/loader (purchase) 12,023 12,020 12,020 AS #3572 – Accessories: Snow plow/loader (purchase) 46,238 46,240 46,240 HA #3682 – Mechanic garage (construction) 1,476,733 1,476,730 1,476,730 ZG #3873 – Accessories: Quick attached/loader (purchase) 8,053 7,860 7,860 ZG #3880 – Backhoe loader (purchase) 223,090 223,090 223,090 ZG #3881 – Cold storage garage 461,166 461,170 461,170 IK #3912 – Water truck overhaul 18,010 18,010 18,010 KO #4041 – Gravel dump truck (purchase) 188,930 188,930 188,930 KO #4054 – Grader overhaul 6,305 6,130 6,130 123
Kativik Regional Government Appendix E – Analysis of Capital Projects Closed during the Year Year ended December 31, 2014
Balance Permanent financing available Authorized Long-term Capital under closed expenditure loans Other expenditure projects $ $ $ $ $ Northern Villages – Isurruutiit Projects (Continued) PH #4211 – Water truck (purchase) 279,450 279,470 279,470 PH #4222 – Sewage truck (purchase) 252,600 252,600 252,600 PH #4252 – Loader (purchase) 110,030 110,030 110,030 PH #4284 – Recreation infrastructure (construction) 101,416 101,420 101,420 MU #4356 – Excavator (purchase) 246,320 246,320 246,320 MU #4371 – Accessories: Snow bucket/loader 15,140 15,140 15,140 MU #4372 – Accessories: Snow plow/loader (purchase) 22,310 22,310 22,310 GW #4431 – Garbage truck (purchase) 228,040 228,040 228,040 GW #4464 – Accessories: Hydraulic hammer (purchase) 51,320 51,320 51,320 GW #4484 – Playground/recreation 122,889 122,890 122,890 10,109,717 10,109,500 – 10,109,500 – 40,494,601 21,162,016 21,874,813 43,036,829 – 124 Kativik Regional Government Appendix F – Balances Available under Closed Capital Projects December 31, 2014
2014 2013 $ $ Long-term loans renewable – 1993 123,511 123,511 Long-term loans renewable – January 25, 1994 21,311 21,311 Long-term loans renewable – April 5, 1994 95,288 95,288 Long-term loans renewable – May 15, 1995 55 55 Long-term loans renewable – December 18, 1995 178,177 178,177 Long-term loans renewable – December 20, 1996 67,003 67,003 Long-term loans renewable – December 23, 1997 124,684 124,684 Long-term loans renewable – April 21, 1998 27,068 27,068 Long-term loans renewable – February 2, 1999 35,626 35,626 Long-term loans renewable – April 20, 1999 63,423 63,423 Long-term loans renewable – January 18, 2000 120,184 120,184 Long-term loans renewable – April 25, 2000 17,494 17,494 Long-term loans renewable – December 19, 2000 63,578 63,578 Long-term loans renewable – April 30, 2001 12,089 12,089 Long-term loans renewable – June 21, 2001 21,528 21,528 Long-term loans renewable – December 20, 2001 54,790 54,790 Long-term loans renewable – August 28, 2002 6,497 6,497 Long-term loans renewable – April 22, 2003 4,859 4,859 Long-term loans renewable – June 16, 2003 35,583 35,583 Long-term loans renewable – February 2, 2004 9,707 9,707 Long-term loans renewable – April 20, 2004 14,931 14,931 Long-term loans renewable – September 7, 2004 13,259 13,259 Long-term loans renewable – December 8, 2004 19,925 19,925 KRG Plans (89/01-89/06) 637 637 KRG Plans (89/04-89/08) 145 145 KRG Plans (89/04-89/08) 1,137 1,137 Long-term loans renewable – April 25, 2005 11,781 11,781 Long-term loans renewable – October 17, 2005 4,210 4,210 Long-term loans renewable – December 15, 2005 (1,095) (1,095) Long-term loans renewable – February 22, 2006 (53,647) (53,647) Long-term loans renewable – April 28, 2006 (34,860) (34,860) Long-term loans renewable – June 21, 2006 (52,977) (52,977) Long-term loans renewable – June 21, 2006 (20,756) (20,756) Long-term loans renewable – December 19, 2006 12,545 12,545 Long-term loans renewable – February 21, 2007 (826) (826) Long-term loans renewable – August 28, 2007 (58,323) (58,323) Long-term loans renewable – December 18, 2007 14,212 14,212 Long-term loans renewable – April 22, 2008 12,911 12,911 Long-term loans renewable – June 17, 2008 1,858 1,858 Long-term loans renewable – November 12, 2008 17,492 17,492 Long-term loans renewable – December 23, 2008 (13,373) (13,373) Long-term loans renewable – March 31, 2009 5,593 5,593 Long-term loans renewable – September 30, 2009 4,611 4,611 Long-term loans renewable – December 9, 2009 3,703 3,703 Long-term loans renewable – April 20, 2010 13,662 13,662 Long-term loans renewable – July 7, 2010 3,224 3,224 125 Kativik Regional Government Appendix F – Balances Available under Closed Capital Projects December 31, 2014
2014 2013 $ $ Long-term loans renewable – October 14, 2010 (868) (868) Long-term loans renewable – December 15, 2010 (7,067) (7,067) Long-term loans renewable – May 10, 2011 7,954 7,954 Long-term loans renewable – December 13, 2012 (30) (30) 1,002,423 1,002,423 126 Kativik Regional Government Appendix G – Balances Available under Closed Capital Projects Held by the Kativik Regional Government on behalf of the Northern Villages December 31, 2014
2014 2013 $ $ Capital Projects LU – Water Truck (95/21) 62 62 LU – Roads Improvement (93/02) 30 30 LU – Garage Renovations (96/03) 943 943 VP – Municipal Garage Plans (96/02) 28 28 TQ – Roads Improvement (90/03) 1,583 1,583 LA – Roads Improvement (90/02) 14,100 14,100 LA – Municipal Garage (90/02) 586 586 HA – Garbage Truck (95/23) 1,272 1,272 HA – Municipal Garage (94/12) 54 54 HA – Water Supply System (96/04) 9 9 KG – Roads Improvement (94/20) 4,412 4,412 KG – Waste Water Plans (95/31) 391 391 ZG – Sewage Truck (94/15) 419 419 KO – Sewage Truck (95/31B) 2,355 2,355 IK – Bulldozer (96/02) 2,085 2,085 IK – Water System Plans (94/11) 24 24 IK – Water Supply System (96/02) 614 614 IK – Municipal Office (96/02) 90 90 PH – Water System Plans (90/03) 2,957 2,957 PH – Water Supply System (93/03) 3,423 3,423 MU – Water Truck (95/27) 1,710 1,710 MU – Dump Truck (95/27) 1,158 1,158 MU – Bulldozer (96/04) 14 14 GW – Dump Relocation (86/03) 3,606 3,606 PX – Municipal Garage (96/02) 217 217 PH – Roads Improvement II (96/04) 490 490 KG – Extension of a Municipal Garage (01/37) 1,227 1,227 ZG – Bulldozer (01/37) 1,427 1,427 PX – Construction of Municipal Garage (01/37) 1,428 1,428 PH – Dump Site Relocation (90/03) 744 744 GW – Crushed Rocks (94/21) 263 263 GW – Roads Improvement (96/03) 1,468 1,468 ZG – Water Point (89/01-93/03) 1,629 1,629
Isurruutiit Projects VP #1252 – Loader (1999) 75 75 LA #1450 – Bulldozer (1999) 36 36 ZG #1830 – Garbage Truck (1999) 135 135 KO #2052 – Loader (1999) 74 74 MU #2352 – Loader (1999) 63 63 GW #2410 – Water Truck (1999) 50 50 LU #1147 – Gravel Screens (2001) (00-64) 709 709 LU #1150 – Bulldozer (2000) 431 431 LU #1152 – Loader (2001) (00-65) 1,152 1,152 127 Kativik Regional Government Appendix G – Balances Available under Closed Capital Projects Held by the Kativik Regional Government on behalf of the Northern Villages December 31, 2014
2014 2013 $ $ Isurruutiit Projects (Continued) LU #1154 – Grader (2001) (00-64) 598 598 LU #1155 – Backhoe Excavator (2001) (00-64) 838 838 LU #1157 – Compactor (2001) (00-64) 487 487 LU #1158 – Flat-bed Trailer (2001) (00-65) 55 55 VP #1210 – Water Truck (2000) 750 750 VP #1220 – Sewage Truck (2000) 331 331 VP #1230 – Garbage Truck (2000) 190 190 VP #1247 – Gravel Screens (2000) 319 319 TQ #1310 – Water Truck (2000) 278 278 TQ #1320 – Sewage Truck (2001) (00-64) 638 638 TQ #1340 – 10 Wheeler Dump Truck (2000) 528 528 TQ #1347 – Gravel Screens (2000) 266 266 TQ #1355 – Backhoe Excavator (2000) 370 370 TQ #1358 – Flat-bed Trailer (2000) 80 80 LA #1440 – 10 Wheeler Dump Truck (2001) (00-64) 529 529 LA #1447 – Gravel Screens (2001) (00-64) 635 635 AS #1510 – Water Truck (2000) 278 278 AS #1520 – Sewage Truck (2000) 249 249 AS #1530 – Garbage Truck (2000) 64 64 AS #1540 – 10 Wheeler Dump Truck (2000) 21 21 AS#1554 – Grader (2001) (00-64/65) 636 636 AS#1554 – Backhoe Excavator (2001) (00-64) 866 866 AS#1557 – Compactor (2001) (00-64) 414 414 AS #1558 – Flat-bed Trailer (2001) (00-65) 195 195 HA #1620 – Sewage Truck (2000) 561 561 HA #1647 – Gravel Screens (2001) (00-64) 495 495 HA #1652 – Loader (2001) (00-65) 902 902 HA #1658 – Flat-bed Trailer (2000) 72 72 KG #1710 – Water Truck (2001) (00-64) 686 686 KG #1720 – Sewage Truck (2001) (00-64) 762 762 KG #1741 – 10 Wheeler Dump Truck (2001) (00-64) 557 557 KG #1752 – Loader (2000) 523 523 KG #1754 – Grader (2001) (00-65) 540 540 KG #1775 – Snow Blower (2001) (00-64) 429 429 ZG #1811 – Water Truck (2000) 232 232 ZG #1820 – Sewage Truck (2001) (00-64) 666 666 ZG #1847 – Gravel Screens (2001) (00-64) 654 654 ZG #1850 – Bulldozer Overhauling (2000) 41 41 ZG #1852 – Loader (2000) 164 164 ZG #1855 – Backhoe Excavator (2000) 15 15 ZG #1858 – Flat-bed Trailer (2000) 325 325 IK #1920 – Sewage Truck (2000) 249 249 IK #1940 – 10 Wheeler Dump Truck (2000) 207 207 IK #1941 – 10 Wheeler Dump Truck (2001) (00-64) 528 528 128 Kativik Regional Government Appendix G – Balances Available under Closed Capital Projects Held by the Kativik Regional Government on behalf of the Northern Villages December 31, 2014
2014 2013 $ $ Isurruutiit Projects (Continued) IK #1947 – Gravel Screens (2001) (00-64) 709 709 IK #1953 – Loader (2001) (00-65) 966 966 IK #1955 – Backhoe Excavator (2001) (00-64) 589 589 KO #2020 – Sewage Truck (2000) 182 182 KO #2040 – 10 Wheeler Dump Truck (2000) 207 207 KO #2070 – Snow Blades (2001) (00-64) 46 46 PX #2110 – Water Truck (2001) (00-65) 624 624 PX #2121 – Sewage Truck (2000) 369 369 PX #2140 – 10 Wheeler Dump Truck (2001) (00-64) 520 520 PX #2152 – Loader (2001) (00-64) 339 339 PX #2154 – Grader (2001) (00-64) 542 542 PX #2155 – Backhoe Excavator (2001) (00-64) 718 718 PX #2157 – Compactor (2001) (00-65) 485 485 PH #2210 – Water Truck (2000) 287 287 PH #2211 – Water Truck (2001) (00-64) 725 725 PH #2220 – Sewage Truck (2000) 571 571 PH #2221 – Sewage Truck (2000) 284 284 PH #2241 – 10 Wheeler Dump Truck (2001) (00-64) 529 529 PH #2247 – Gravel Screens (2000) 284 284 PH #2250 – Bulldozer (2000) 599 599 PH #2255 – Backhoe Excavator (2000) 338 338 PH #2257 – Compactor (2000) 218 218 MU #2340 – 10 Wheeler Dump Truck (2001) (00-64) 527 527 MU #2347 – Gravel Screens (2000) 328 328 MU #2357 – Compactor (2000) 217 217 MU #2358 – Flat-bed Trailer (2000) 103 103 GW #2447 – Gravel Screens (2000) 310 310 GW #2450 – Bulldozer (2000) 65 65 GW #2454 – Grader (2000) 345 345 GW #2458 – Compactor (2000) 284 284 LU #1130 – Garbage Truck (2000) 2,066 2,066 PH #2280 – Used Oil Furnace (2001) (00-64) 1,411 1,411 VP #1254 – Grader (2000) (01-05) 40 40 VP #1255 – Backhoe Excavator (2000) (01-05) 20 20 VP #1257 – Compactor (2000) (01-05) 10 10 AS #1547 – Gravel Screens (2001) (00-64/65) 50 50 IK #1905 – Roads Improvement (2001) (00-64) 50 50 IK #1930 – Garbage Truck (2000) (01-05) 140 140 PH #2230 – Garbage Truck (2000) (01-05) 360 360 PH #2240 – 10 Wheeler Dump Truck (2000) (01-05) 700 700 MU #2330 – Garbage Truck (2000) (01-05) 60 60 MU #2355 – Backhoe Excavator (2000) 5,309 5,309 94,292 94,292