Archived - Specified Auditing Procedures Relating to the Attawapiskat First Nation
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Report to the Chief Audit and Evaluation Executive -
Aboriginal Affairs and Northern Development Canada
Author: Deloitte & Touche LLP
Date: September 2012
PDF Version (197 Kb, 31 Pages)
Table of contents
Introduction
The Chief Audit and Evaluation Executive of Aboriginal Affairs and Northern Development Canada ("AANDC") requested that Deloitte & Touche LLP ("Deloitte") perform specified auditing procedures related to expenditures incurred by the Attawapiskat First Nation ("AFN") and claimed to AANDC as part of Comprehensive Funding Agreements between AANDC and AFN for the period from April 1, 2005 to November 30, 2011.
Our specified auditing procedures were performed from January 2012 to May 2012 in accordance with the requirements of the Canadian Institute of Chartered Accountants' Assurance Handbook Section 9100, "Reports on the results of applying specified auditing procedures to financial information other than financial statements".
This report details the results of these specified procedures, and Appendix A contains the specified procedures report. We would like to thank representatives of the Attawapiskat First Nation and of Aboriginal Affairs and Northern Development Canada for their assistance.
Background
The Attawapiskat First Nation is an Indian Band located in the James Bay Region of Northern Ontario and forms part of the Mushkegowuk Tribal Council. According to Aboriginal Affairs and Northern Development Canada's ("AANDC") community profile for the Attawapiskat First Nation, the community has 316 housing units, of which 46 (14.6%) are considered adequate, 148 (46.8%) require major renovations, and 122 (38.6%) require replacement. The Attawapiskat First Nation receives annual funding from the Government of Canada for various purposes, including housing, health, education and other similar services.
The Attawapiskat First Nation was placed under co-management – a form of intervention employed by the Department with the goal of improving the financial situation of a recipient – by AANDC over ten years ago. On November 30, 2011, urgent housing health and safety issues in the community requiring immediate action were identified and resulted in AANDC appointing a Third Party Manager until such time as the community's immediate needs would be addressed. On April 19, 2012, based on the progress made in remediating urgent housing-related health and safety issues, AANDC determined that the default situation was remedied and removed the First Nation from third party management.
Subsequent to this decision, the Chief Audit and Evaluation Executive of AANDC requested that Deloitte perform an internal audit to provide assurance to the Deputy Minister and the Minister of AANDC that the management control framework in place at AANDC assures compliance with Treasury Board and departmental policies and directives governing transfer payments, monitoring and oversight, and reporting is functioning as intendedFootnote 1.
In addition to the above, Aboriginal Affairs and Northern Development Canada requested that Deloitte undertake specified auditing procedures with regards to expenditures claimed by the Attawapiskat First Nation for the period from April 1, 2005 to November 30, 2011. This report summarizes the specified auditing procedures performed and the results on the application of these procedures.
Specified Auditing Procedures
We performed the following three specified auditing procedures in relation to the expenditures claimed by the Attawapiskat First Nation for the period from April 1, 2005 to November 30, 2011:
- Reconcile, by fiscal year, for the period from April 1, 2005 to November 30, 2011, the summary of claimed expenditures received by Aboriginal Affairs and Northern Development Canada from the Attawapiskat First Nation to the listing of expenditures claimed by the Attawapiskat First Nation in their general ledger accounts and identify any differences.
- Select 400 transactions claimed by the Attawapiskat First Nation for the period of April 1, 2005 to November 30, 2011 for testing (as described in Section 3 below), broken down as follows:
- 60 transactions for the fiscal year ended March 31, 2006
- 60 transactions for the fiscal year ended March 31, 2007
- 60 transactions for the fiscal year ended March 31, 2008
- 60 transactions for the fiscal year ended March 31, 2009
- 60 transactions for the fiscal year ended March 31, 2010
- 60 transactions for the fiscal year ended March 31, 2011
- 40 transactions for the eight-month period year ended November 30, 2011
- For each transaction selected for which supporting documentation was provided, test the following assertions:
- Occurrence: the claimed expenditure has occurred and pertains to the Comprehensive Funding Agreements between the Attawapiskat First Nation and Aboriginal Affairs and Northern Development Canada
- Accuracy: the claimed expenditure was recorded appropriately
- Cut-off: the claimed expenditure was incurred within the period reported by the Attawapiskat First Nation
The following pages summarize the work performed and the results of the performance of the specified procedures.
Specified Audit Procedure 1
1. Reconcile, by fiscal year, for the period from April 1, 2005 to November 30, 2011, the summary of claimed expenditures received by Aboriginal Affairs and Northern Development Canada from the Attawapiskat First Nation to the listing of expenditures claimed by the Attawapiskat First Nation in their general ledger accounts and identify any difference.
We obtained from AANDC a document titled "Expenditure Status Report" for the Attawapiskat First Nation. This document outlines expenditures claimed, by fiscal year, by the Attawapiskat First Nation that were reported to AANDC for the period from April 1, 2005 to November 30, 2011. The following table summarizes the expenditures reported by AANDC:
| Fiscal year | Actual expenditures as reported by AANDCFootnote 2 |
|---|---|
| 2005-2006 | $ 13,579,896 |
| 2006-2007 | 18,047,532 |
| 2007-2008 | 15,166,035 |
| 2008-2009 | 15,607,985 |
| 2009-2010 | 16,471,416 |
| 2010-2011 | 15,867,070 |
| April 1, 2011- Nov. 30, 2011 |
10,041,418 |
| Total | $104,781,352 |
The figures reported above include all expenditures funded by AANDC such as housing, wastewater systems, fire protection, community buildings, schools (education), band support funding, student transportation services, basic needs, in-home care, etc.
We subsequently obtained from the Attawapiskat First Nation the general ledger with all transactions recorded by the Attawapiskat First Nation (including the Attawapiskat First Nation Education Authority, the Attawapiskat First Nation Maytawaywin Authority and the Attawapiskat Development Corporation) for the period from April 1, 2005 to November 30, 2011. The general ledger was provided for each fiscal year (up to November 30, 2011 for the period from April 1, 2011 to November 30, 2011). We also received from management of the Attawapiskat First Nation, the financial coding used to identify expenditures which are subject to the Comprehensive Funding Agreement between AANDC and the Attawapiskat First Nation. We did not separately identify related party transactions for the purposes of our specified auditing procedures.
Based on the information provided, we attempted to reconcile the amounts in the Attawapiskat First Nation's general ledger to the expenditures reported by AANDC, but were unable to do so. Management of the Attawapiskat First Nation has provided the following explanations in this regard:
- There has been significant staff turnover at the Attawapiskat First Nation in recent years, which resulted in a corporate memory loss of transactions recorded and reported by the Attawapiskat First Nation (specifically for periods prior to April 1, 2010);
- The Attawapiskat First Nation modified their general ledger structure on April 1, 2007. Information prior to this date is not readily available and used a different financial coding structure than what is currently being used by the Attawapiskat First Nation for financial reporting purposes;
- A number of projects (such as social assistance, nursery activities, etc.) are partially funded by AANDC; the Attawapiskat First Nation receives additional funding from the Province of Ontario for such programs. We were unable to segregate amounts allocated to the Province of Ontario and amounts claimed to AANDC.
Based on the financial coding structure received from the Attawapiskat First Nation and discussions with their management, we are unable to reconcile the general ledger transactions to the reports produced by AANDC for the period from April 1, 2005 to November 30, 2011.
Specified audit procedure 2
2. Select 400 transactions claimed by the Attawapiskat First Nation for the period of April 1, 2005 to November 30, 2011 for testing (as described in Section 3 below), broken down as follows:
- 60 transactions for the fiscal year ended March 31, 2006
- 60 transactions for the fiscal year ended March 31, 2007
- 60 transactions for the fiscal year ended March 31, 2008
- 60 transactions for the fiscal year ended March 31, 2009
- 60 transactions for the fiscal year ended March 31, 2010
- 60 transactions for the fiscal year ended March 31, 2011
- 40 transactions for the eight-month period year ended November 30, 2011
Deloitte obtained from the Attawapiskat First Nation the listing of transactions for the period from April 1, 2005 to November 30, 2011, broken down by fiscal year. With the assistance of management of the Attawapiskat First Nation, Deloitte identified the expenditures which were funded by AANDCFootnote 3. Deloitte selected a total of 400 transactions for testing. The results of the transaction selection are included in Appendix of this report.
Specified audit procedure 3
3. For each transaction selected for which supporting documentation was provided, test the following assertions:
- Occurrence: the claimed expenditure has occurred and pertains to the Comprehensive Funding Agreements between the Attawapiskat First Nation and Aboriginal Affairs and Northern Development Canada
- Accuracy: the claimed expenditure was recorded appropriately
- Cut-off: the claimed expenditure was incurred within the period reported by the Attawapiskat First Nation
Deloitte tested the transactions for the audit assertions of occurrence, accuracy and cut-off. The following table summarizes the results of the testing.
| Fiscal year | Complete - No issues |
Incomplete documentation (Note 1) |
Occurrence questionable (Note 2) |
No supporting documentation obtained |
Total |
|---|---|---|---|---|---|
| 2005-2006 | 7 | 0 | 6 | 47 | 60 |
| 2006-2007 | 10 | 2 | 11 | 37 | 60 |
| 2007-2008 | 9 | 3 | 1 | 47 | 60 |
| 2008-2009 | 10 | 3 | 8 | 39 | 60 |
| 2009-2010 | 8 | 4 | 4 | 44 | 60 |
| 2010-2011 | 18 | 19 | 4 | 19 | 60 |
| April 1, 2011– Nov. 30, 2011 |
15 | 7 | 6 | 12 | 40 |
| Total | 77 | 38 | 40 | 245 | 400 |
| (19.3%) | (9.5%) | (10.0%) | (61.2%) | (100.0%) | |
Note 1: Incomplete documentation. Management of the Attawapiskat First Nation was unable to demonstrate that the expenditures were paid by the Attawapiskat First Nation.
Note 2: We were unable to confirm, based on documentation received from the Attawapiskat First Nation, whether the expenditure claimed was in accordance with the terms and conditions of the funding agreements between the Attawapiskat First Nation and AANDC.
Appendix A - Specified Procedures Report
To: The Chief Audit and Evaluation Executive of Aboriginal Affairs and Northern Development Canada
Re: Attawapiskat First Nation
As specifically agreed, we have performed the following procedures in connection with the expenditures claimed by the Attawapiskat First Nation to Aboriginal Affairs and Northern Development Canada for the period from April 1, 2005 to November 30, 2011:
- Reconcile, by fiscal year, for the period from April 1, 2005 to November 30, 2011, the summary of claimed expenditures received by Aboriginal Affairs and Northern Development Canada from the Attawapiskat First Nation to the listing of expenditures claimed by the Attawapiskat First Nation in their general ledger accounts and identify any differences.
- Select 400 transactions claimed by the Attawapiskat First Nation for the period of April 1, 2005 to November 30, 2011 for testing (as described in Section 3 below), broken down as follows:
- 60 transactions for the fiscal year ended March 31, 2006
- 60 transactions for the fiscal year ended March 31, 2007
- 60 transactions for the fiscal year ended March 31, 2008
- 60 transactions for the fiscal year ended March 31, 2009
- 60 transactions for the fiscal year ended March 31, 2010
- 60 transactions for the fiscal year ended March 31, 2011
- 40 transactions for the eight-month period year ended November 30, 2011
- For each transaction selected for which supporting documentation was provided, test the following assertions:
- Occurrence: the claimed expenditure has occurred and pertains to the Comprehensive Funding Agreements between the Attawapiskat First Nation and Aboriginal Affairs and Northern Development Canada
- Accuracy: the claimed expenditure was recorded appropriately
- Cut-off: the claimed expenditure was incurred within the period reported by the Attawapiskat First Nation
As a result of applying the above procedures, we noted the following exceptions:
- We were unable to reconcile expenditures reported by Aboriginal Affairs and Northern Development Canada to the general ledger information provided by the Attawapiskat First Nation,
- We were unable to obtain supporting documentation for 245 transactions tested,
- We were unable to conclude on the occurrence assertion for 40 transactions, and
- We were unable to obtain the payment information for 38 transactions.
However, these procedures do not constitute an audit of the Attawapiskat First Nation's expenditures, and therefore we express no opinion on these expenditures. These procedures would not necessarily reveal all material facts with respect to the expenditures claimed.
This letter is for use solely by the Chief Audit and Evaluation Executive of Aboriginal Affairs and Northern Development Canada in the fulfillment of her mandate.
DELOITTE & TOUCHE LLP
Chartered Accountants
Licensed Public Accountants
September 20, 2012
Appendix B - Detailed testing results
Note that names of individuals and organizations have been removed and replaced with 'X's for privacy reasons.
| Sample # |
Fiscal Year |
Account | Account Description |
Date | Description | Amount | Vendor | Conclusion |
|---|---|---|---|---|---|---|---|---|
| 1 | 2011-12 | 4045-A030 | Write Down of Accounts Payable |
24-Oct-11 | XXXXXXXXXXXX- excess |
(21,413.91) | XXXXX XXXXXXXXX |
Incomplete documentation |
| 2 | 2011-12 | 4045-A030 | Write Down of Accounts Payable |
24-Oct-11 | XXXXXXXXXXXX- excess |
(57,803.46) | XXXXXXXXX | Incomplete documentation |
| 3 | 2011-12 | 4045-A030 | Write Down of Accounts Payable |
24-Oct-11 | XXXXXXXXXXXX- excess |
(5,776.38) | XXXXXXXXX | Incomplete documentation |
| 4 | 2011-12 | 4045-A030 | Write Down of Accounts Payable |
24-Oct-11 | XXXXXXXXXXXX- excess |
(47,007.28) | XXXXXXXXX | Incomplete documentation |
| 5 | 2011-12 | 5252-H010 | Lease/rental - Heavy Equipment |
1-Apr-11 | XXXXXXXXXXXX | 10,497.50 | XXXXX XXXXXXXXX |
Incomplete documentation |
| 6 | 2011-12 | 5264-H010 | Purchases - Other | 12-Aug-11 | XXXXXXXXXXX XXX-Technical Services - XXXXXXXX |
11,637.02 | XXXXXXX XXXXXXX |
Incomplete documentation |
| 7 | 2011-12 | 5282-H170 | Freight - Surface | 1-Apr-11 | XXXXXXXXXXXX | 10,653.00 | XXXXXXXXX | Incomplete documentation |
| 8 | 2011-12 | 5020-H200 | Contract Employment |
18-Apr-11 | XXXXXXXXXXXX | 145,854.00 | XXXXXXXXX | Complete - No issues |
| 9 | 2011-12 | 5130-H190 | Consultants | 10-Aug-11 | XXXXXXXXXXXX XXXXXXXXXX |
21,380.00 | XXXXXXXXX XXX |
Complete - No issues |
| 10 | 2011-12 | 5130-Q331 | Consultants | 12-May-11 | XXXXXXXXXXXX XXXXXXX |
34,675.43 | XXXXXXXXX | Complete - No issues |
| 11 | 2011-12 | 5230-A010 | Hydro | 31-Oct-11 | XXXXXXXXXXXX XXXXXXXXXXXXX |
33,139.22 | XXXXXXXXX XXXXX |
Complete - No issues |
| 12 | 2011-12 | 5240-A010 | Fuel - Other Vehicles | 20-May-11 | XXXXXXXXXXXX XXXXXXXXXXX |
74,867.32 | XXXXXXXXX XXXXX |
Complete - No issues |
| 13 | 2011-12 | 5264-E025 | Purchases - Other, XXXXXXXXXXXX XXXXXXX |
6-May-11 | XXXXXXXXXXXX XXXXXX |
7,985.27 | XXXXXXXXX XX |
Complete - No issues |
| 14 | 2011-12 | 5264-H010 | Purchases - Other | 22-Sep-11 | XXXXXXXXXXXX | 15,000.00 | XXXXXXXXX | Complete - No issues |
| 15 | 2011-12 | 5660-H170 | Program Supplies | 6-Apr-11 | XXXXXXXXXXXX XXXXXX |
86,850.00 | XXXXXXX XXXXXXX |
Complete - No issues |
| 16 | 2011-12 | 5610-A010 | Interest & Bank Charges |
5-Apr-11 | 11,640.14 | XXXXX | Complete - No issues |
|
| 17 | 2011-12 | 5660-M810 | Program Supplies | 17-Aug-11 | XXXXXXXX | 3,500.00 | XXXXXXXXX | Complete - No issues |
| 18 | 2011-12 | 400-100 | Instructional Staff Salaries |
1-Apr-11 | XXXXXXXX | 2,966.76 | N/A XXXXX Payroll | Complete - No issues |
| 19 | 2011-12 | 400-100 | Instructional Staff Salaries |
19-Aug-11 | XXXXXXXXXXXX | 1,577.64 | N/A XXXXX Payroll | Complete - No issues |
| 20 | 2011-12 | 401-500 | Classroom Assistance Salaries |
13-May-11 | XXXXXXXXXXXXX | 1,472.40 | N/A XXXXX Payroll | Complete - No issues |
| 21 | 2011-12 | 406-700 | Computer Technician | 24-Jun-11 | XXXXXXXXXXXXX | 2,197.86 | N/A XXXXX Payroll | Complete - No issues |
| 22 | 2011-12 | 408-700 | Director of Education Salary |
14-Oct-11 | XXXXXXXXXXX | 3,487.73 | N/A XXXXX Payroll | Complete - No issues |
| 23 | 2011-12 | 5250-H010 | Lease/rental - Other Equipment |
11-Aug-11 | XXXXXXXXXXXXX | 2,200.00 | XXXXXX | Occurrence questionable |
| 24 | 2011-12 | 5252-H010 | Lease/rental - Heavy Equipment |
27-Sep-11 | XXXXXXXXXXXX | 34,887.05 | XXXXXXXXX | No supporting documentation |
| 25 | 2011-12 | 5254-A010 | Lease/rental - Building |
1-Apr-11 | XXXXXXXXXXXX XXXXX |
1,500.00 | XXXXXXXX | Occurrence questionable |
| 26 | 2011-12 | 5510-A010 | Non-staff Travel | 9-Sep-11 | XXXXXXXXXXXXX | 3,000.00 | XXXXXXXXX | Occurrence questionable |
| 27 | 2011-12 | 5650-A010 | Donations | 2-May-11 | XXXXXXXXXXXXX | 10,000.00 | XXXXXXXXX | Occurrence questionable |
| 28 | 2011-12 | 4045-A030 | Write Down of Accounts Payable |
25-Oct-11 | XXXXXXXXXXXXX | (36,074.32) | Unknown | No supporting documentation |
| 29 | 2011-12 | 4045-A030 | Write Down of Accounts Payable |
14-Nov-11 | entry adjustment form 2010, pymt's were not cleared in 2010 |
(120,702.07) | Unknown | No supporting documentation |
| 30 | 2011-12 | 4045-A030 | Write Down of Accounts Payable |
14-Nov-11 | XXXXXX invoices were credited to wrong account |
(23,853.01) | Unknown | No supporting documentation |
| 31 | 2011-12 | 4045-A030 | Write Down of Accounts Payable |
14-Nov-11 | Adjustments from 2009 for XXX XXXXX XXXXXXXXXXX |
(207,594.01) | Unknown | No supporting documentation |
| 32 | 2011-12 | 5140-L040 | Training & Advisory Services |
2-Nov-11 | Vehicle rental | 14,892.00 | Unknown | No supporting documentation |
| 33 | 2011-12 | 5140-L040 | Training & Advisory Services |
2-Nov-11 | admin charge | 14,892.00 | Unknown | No supporting documentation |
| 34 | 2011-12 | 5264-F010 | Purchases - Other | 31-Oct-11 | TO REALLOCATE LEGAL DEMAND PMT THAT WAS POSTED SEPT 11 |
26,846.13 | XXXXXXX XXXXXXX |
Occurrence questionable |
| 35 | 2011-12 | 5610-A010 | Interest & Bank Charges |
24-Oct-11 | XXXXXXXXXXXX | 12,192.75 | Unknown | No supporting documentation |
| 36 | 2011-12 | 5660-H170 | Program Supplies | 25-Oct-11 | XXXXXXXXXXXX
invoices paid |
(50,395.88) | Unknown | No supporting documentation |
| 37 | 2011-12 | 5660-H170 | Program Supplies | 25-Oct-11 | XXXXXXXXXXXX invoices paid |
(18,060.00) | XXXXXXX XXXXXXX |
Occurrence questionable |
| 38 | 2011-12 | 5660-H170 | Program Supplies | 25-Oct-11 | XXXXXXXXXXXX invoices paid |
(14,383.09) | Unknown | No supporting documentation |
| 39 | 2011-12 | 5670-H010 | Miscellaneous | 22-Sep-11 | XXXXXXX | 20,962.18 | Unknown | No supporting documentation |
| 40 | 2011-12 | 429-300 | Breakfast Supplies | 8-Sep-11 | XXXXXXXXXXXX | 4,333.92 | Unknown | No supporting documentation |
| 41 | 2010-11 | 5050-A040 | W.C.B | 10-Apr-10 | 1946-Cheque Date 20100415 |
57.23 | XXXXXX | Incomplete documentation |
| 42 | 2010-11 | 5060-A040 | E.I. | 14-Aug-10 | 2578-Cheque Date 20100819 |
154.02 | XXXXXXX | Incomplete documentation |
| 43 | 2010-11 | 5010-D010 | Wages | 28-Aug-10 | 1995-Cheque Date 20100902 |
1,173.20 | XXXXXXXX | Incomplete documentation |
| 44 | 2010-11 | 5010-B010 | Wages | 25-Sep-10 | 2320-Cheque Date 20100930 |
1,346.10 | XXXXXXXX | Incomplete documentation |
| 45 | 2010-11 | 5010-L010 | Wages | 9-Oct-10 | 2766-Cheque Date 20101014 |
1,817.78 | XXXXXXXX | Incomplete documentation |
| 46 | 2010-11 | 5010-A010 | Wages | 29-Jan-11 | 3305-Cheque Date 20110203 |
720.01 | XXXXXXXX | Incomplete documentation |
| 47 | 2010-11 | 5010-A010 | Wages | 29-Jan-11 | 3305-Cheque Date 20110203 |
8,000.00 | XXXXXXXX | Incomplete documentation |
| 48 | 2010-11 | 5010-A010 | Wages | 29-Jan-11 | 3305-Cheque Date 20110203 |
1,000.13 | XXXXXXXX | Incomplete documentation |
| 49 | 2010-11 | 5010-F010 | Wages | 12-Feb-11 | 3255-Cheque Date 20110217 |
4,800.00 | XXXXXXXX | Incomplete documentation |
| 50 | 2010-11 | 5010-A010 | Wages | 23-Oct-10 | 2519-Cheque Date 20101028 |
1,800.00 | Unknown | No supporting documentation |
| 51 | 2010-11 | 5230-H010 | Hydro | 8-Jul-10 | XXXXXXXXXXX XXXXXXXXXXXX |
2,068.55 | XXXXXXXX XXXXX |
Incomplete documentation |
| 52 | 2010-11 | 5010-F010 | Wages | 12-Feb-11 | 3255-Cheque Date 20110217 |
2,520.00 | XXXXXXXX | Incomplete documentation |
| 53 | 2010-11 | 5095-A010 | Benefits Charge | 12-Feb-11 | 3361-Cheque Date 20110217 |
300.00 | XXXXXXXX | Incomplete documentation |
| 54 | 2010-11 | 5660-H170 | Program Supplies | 18-May-10 | XXXXXXXXXXXX XXXXXXXX |
76,480.00 | XXXXXXXXXXX XXXXXXXXXXX |
Incomplete documentation |
| 55 | 2010-11 | 5060-A040 | E.I. | 31-Mar-11 | Adjustment made to reconcile EIpayable and EI expense as of |
108,159.34 | Unknown | No supporting documentation |
| 56 | 2010-11 | 5240-H010 | Fuel - Other Vehicles | 10-Feb-11 | XXXXXXXXXXXX XXXXXXXXXXXX |
10,726.84 | Unknown | No supporting documentation |
| 57 | 2010-11 | 5244-H010 | Fuel - Heating | 10-Feb-11 | XXXXXXXXXXXX XXXXXXXXXXXX |
16,468.00 | Unknown | No supporting documentation |
| 58 | 2010-11 | 5270-H170 | Repairs/maintenance - Other Eq |
3-Feb-11 | XXXXXXXXXXXX XXXXX XXXXXX -XXXXXXXXX XXXXXX |
65,169.95 | Unknown | No supporting documentation |
| 59 | 2010-11 | 5140-B010 | Training & Advisory Services |
9-Jul-10 | XXXXXXXXXXXX XXXXXXXXXX |
36,225.00 | XXXXXXXX XXXXXXX |
Incomplete documentation |
| 60 | 2010-11 | 5230-H170 | Hydro | 31-Mar-11 | XXXXXXXXXXXX XXXXX XXXXXXXXXXX -September 2010 Hydro CR |
(5,727.49) | Unknown | No supporting documentation |
| 61 | 2010-11 | 5610-A010 | Interest & Bank Charges |
29-Oct-10 | XXXX LOAN INTEREST- | 34,515.39 | Unknown | No supporting documentation |
| 62 | 2010-11 | 5130-Q352 | Consultants | 20-Apr-11 | XXXXXXX projects | 303,256.51 | Unknown | Incomplete documentation |
| 63 | 2010-11 | 5680-A010 | Telephone | 15-Apr-10 | XXXXXXXXXXXX | 6,193.46 | Unknown | No supporting documentation |
| 64 | 2010-11 | 5040-B010 | Honorarium | 16-Jun-10 | XXXXXXXXXXXX XXXXXX |
780.00 | Unknown | No supporting documentation |
| 65 | 2010-11 | 5020-A010 | Contract Employment | 27-May-10 | XXXXXXXXXXXX XXXXXXXXXXX |
225,534.75 | Unknown | No supporting documentation |
| 66 | 2010-11 | 5010-C040 | Wages | 12-Feb-11 | 3374-Cheque Date 20110217 |
1,010.25 | XXXXXXXX | Incomplete documentation |
| 67 | 2010-11 | 5680-A010 | Telephone | 14-Dec-10 | internet services | 22,169.40 | Unknown | No supporting documentation |
| 68 | 2010-11 | 5252-H140 | Lease/rental - Heavy Equipment |
25-Aug-10 | XXXXXXXXXXXX XXXXXXXXXXX |
18,040.00 | Unknown | No supporting documentation |
| 69 | 2010-11 | 5010-A010 | Wages | 12-Feb-11 | 3336-Cheque Date 20110223 |
5,000.00 | Unknown | No supporting documentation |
| 70 | 2010-11 | 5510-A010 | Non-staff Travel | 26-Jul-10 | XXXXXXXXXXXX | 3,244.86 | XXXXXXXX XXXXXXXX XXXXXXXX |
Incomplete documentation |
| 71 | 2010-11 | 5264-F030 | Purchases - Other | 2-Mar-11 | XXXXXXXXXXXX XXXXXXXXXXX |
87,150.93 | XXXXXXXX | Occurrence questionable |
| 72 | 2010-11 | 5020-B010 | Contract Employment | 1-Dec-10 | XXXXXXXXXXXX | 6,000.00 | XXXXXXXXX | Occurrence questionable |
| 73 | 2010-11 | 480-700 | Auditing | 31-Mar-11 | XXXXXXXXXXX | 33,254.84 | XXXXXXXX | Incomplete documentation |
| 74 | 2010-11 | 5620-A010 | Office Supplies | 18-Oct-10 | XXXXXXXXXXXX XXXXX |
5,355.69 | XXXXXXXX XXXXXX |
Occurrence questionable |
| 75 | 2010-11 | 5110-B010 | Legal Fees | 21-May-10 | XXXXXXXXXXXX | 68,910.50 | Unknown | No supporting documentation |
| 76 | 2010-11 | 700-700 | Legal Settlement- XXXXXXXX |
31-Mar-11 | YE#30 – TO ACCRUE LIKELY LEGAL SETTLEMENT XXXXXXX XXXXXXX |
20,000.00 | Accrual – Legal Fees | Incomplete documentation |
| 77 | 2010-11 | 5120-A030 | Audit Fees | 31-Mar-11 | To adjust XXX balances to agree to confirmed amounts per XXX |
81,119.59 | Unknown | No supporting documentation |
| 78 | 2010-11 | 5220-A010 | Insurance | 29-Jul-10 | XXXXXXXXXXXX XXXXXXXXXXXX |
156,000.00 | Unknown | No supporting documentation |
| 79 | 2010-11 | 550-400 | Education Allowance | 17-Dec-10 | XXXXXXXXXXX | 2,000.00 | XXXXX one time payment |
Occurrence questionable |
| 80 | 2010-11 | 443-700 | Professional Development | 1-Jun-10 | XXXXXXXXXXXX XXXXXXXXX |
11,382.50 | Unknown | No supporting documentation |
| 81 | 2010-11 | 430-100 | Supplies | 4-Aug-10 | XXXXXXXXXXXX | 5,487.75 | Unknown | No supporting documentation |
| 82 | 2010-11 | 449-700 | Telephone | 30-Aug-10 | XXXXXXXXXXXX XXXXXXXXXX |
14,400.00 | Unknown | No supporting documentation |
| 83 | 2010-11 | 5510-A010 | Non-staff Travel | 3-Jun-10 | XXXXXXXX | 5,800.00 | XXXXXXXX | Complete - No issues |
| 84 | 2010-11 | 5230-F010 | Hydro | 2-Feb-11 | XXXXXXXXXXXX XXXXXXXXXXXXXX |
1,039.96 | XXXXXXXXX XXXXXXX |
Complete - No issues |
| 85 | 2010-11 | 5250-H010 | Lease/rental - Other Equipment |
6-Oct-10 | XXXXXXXXXXXX XXXXXXXXXX |
7,020.00 | XXXXXXXX | Complete - No issues |
| 86 | 2010-11 | 5264-F010 | Purchases - Other | 2-Sep-10 | XXXXXXXXXX | 2,900.00 | XXXXXXXX | Complete - No issues |
| 87 | 2010-11 | 5130-B010 | Consultants | 6-Jan-11 | XXXXXXXXXXXX XXXXXX |
6,000.00 | XXXXXXXXX XXXXXXXX |
Complete - No issues |
| 88 | 2010-11 | 5040-B010 | Honorarium | 29-Jul-10 | XXXXXXXXXX | 3,600.00 | XXXXXXXXX XXXXXXXX |
Complete - No issues |
| 89 | 2010-11 | 5010-A010 | Wages | 6-Dec-10 | XXXXXXXXXXXXXX | 2,534.58 | XXXXXXXXX XXXXXXXXX XXXXXXXXX |
Complete - No issues |
| 90 | 2010-11 | 5110-B010 | Legal Fees | 30-Sep-10 | XXXXXXXXXXXX XXXXXXXXXX |
1,557.50 | XXXXXXXX | Complete - No issues |
| 91 | 2010-11 | 5030-A010 | Casual Labour | 23-Feb-11 | XXXXXXXXXXXX | 2,000.00 | XXXXXXXX | Complete - No issues |
| 92 | 2010-11 | 5243-H900 | Fuel - Delivery | 28-Oct-10 | XXXXXXXXXXXXXX | 227,200.00 | XXXXXXXXX XXXXX |
Complete - No issues |
| 93 | 2010-11 | 5240-E025 | Fuel - Other Vehicles, XXXX Other Protection |
30-Mar-11 | XXXXXXXXXXXXXX | 26,192.50 | XXXXXXXX | Complete - No issues |
| 94 | 2010-11 | 5530-B010 | Travel - Other | 11-Jan-11 | XXXXXXXXXXXX | 6,743.50 | XXXXXXXX | Complete - No issues |
| 95 | 2010-11 | 5020-H200 | Contract Employment | 28-Mar-11 | XXXXXXXXXXXX | 22,975.55 | XXXXXXXXXX | Complete - No issues |
| 96 | 2010-11 | 5254-A010 | Lease/rental - Building | 17-Dec-10 | XXXXXXXXXXXXX | 12,300.00 | XXXXXXXXXX | Complete - No issues |
| 97 | 2010-11 | 400-100 | Instructional Staff Salaries |
16-Apr-10 | XXXXXXXXXXXXX | 3,095.40 | XXXXXXXXX XXXXXXXXX XXXXX |
Complete - No issues |
| 98 | 2010-11 | 401-500 | Classroom Assistance Salaries |
30-Apr-10 | XXXXXXXXXXX | 1,274.49 | XXXXXXXXX XXXXXXXXX XXXXX |
Complete - No issues |
| 99 | 2010-11 | 414-800 | Maintenance Salary | 24-Dec-10 | XXXXXXXXXXXX | 1,549.60 | XXXXXXXXX XXXXXXXXX XXXXX |
Complete - No issues |
| 100 | 2010-11 | 416-800 | Casual Labour | 4-Mar-11 | XXXXXXXXXXXX | 1,051.12 | XXXXXXXX | Complete - No issues |
| 101 | 2009-10 | 5010-H040 | Wages | 6-Jun-09 | 470-Cheque Date 20090611 |
345.39 | Unknown | No supporting documentation |
| 102 | 2009-10 | 5680-A010 | Telephone | 4-Sep-09 | XXXXXXXXXXXXX | 652.49 | XXXXXXXXXX | Complete - No issues |
| 103 | 2009-10 | 5010-A010 | Wages | 27-Feb-10 | 1050-Cheque Date 20100304 |
1,320.00 | Unknown | No supporting documentation |
| 104 | 2009-10 | 5040-B010 | Honorarium | 25-Jun-09 | XXXXXXXXXXXX | 1,530.00 | XXXXXXXXX | Complete - No issues |
| 105 | 2009-10 | 5550-A010 | Write offs | 31-Mar-10 | Allowance A/R. To adjust allowance for doubtful accounts. DR1 |
2,000.00 | Unknown | No supporting documentation |
| 106 | 2009-10 | 5650-A010 | Donations | 4-Sep-09 | XXXXXXXXXXXX XXXXX |
2,000.00 | Unknown | No supporting documentation |
| 107 | 2009-10 | 5140-B010 | Training & Advisory Services |
27-Jul-09 | XXXXXXXXXXXX | 2,066.35 | XXXXXXXX | Complete - No issues |
| 108 | 2009-10 | 530-400 | Tuition | 14-Dec-09 | XXXXXXXXXXX | 4,685.11 | XXXXXXXXX | Complete - No issues |
| 109 | 2009-10 | 619-700 | Photocopies & Lease | 2-Apr-09 | XXXXXXXXXXXX | 4,949.08 | Unknown | No supporting documentation |
| 110 | 2009-10 | 5530-A010 | Travel - Other | 4-Dec-09 | XXXXXXXXXXXX XXXXX |
5,490.00 | XXXXXXXXX | Occurrence questionable |
| 111 | 2009-10 | 5230-H170 | Hydro | 31-Mar-10 | XXXXXXXXXXXX XXXXXXXXXXXX |
6,044.67 | Unknown | No supporting documentation |
| 112 | 2009-10 | 5680-A010 | Telephone | 31-Mar-10 | XXXXXXXXXXXX | 6,193.46 | Unknown | No supporting documentation |
| 113 | 2009-10 | 5530-L010 | Travel - Other | 8-Jun-09 | XXXXXXXXXXXX | 7,610.00 | XXXXXXXXX | Complete - No issues |
| 114 | 2009-10 | 451-700 | Travel - XXXXX | 30-Jun-09 | XXXXXXXXXXXX | 7,707.06 | XXXXXXXX | Occurrence questionable |
| 115 | 2009-10 | 5020-A010 | Contract Employment | 25-May-09 | XXXXXXXXXXXX XXXXXXX |
8,000.00 | XXXXXXXX | Complete - No issues |
| 116 | 2009-10 | 5250-H010 | Lease/rental - Other Equipment |
27-Oct-09 | XXXXXXXXXXXX XXXXXXXX |
8,124.00 | Unknown | No supporting documentation |
| 117 | 2009-10 | 602-850 | Electricity | 1-Dec-09 | XXXXXXXXXXXX XXXXXXXXXX |
8,472.96 | Unknown | No supporting documentation |
| 118 | 2009-10 | 5420-A010 | Other Charges | 17-Sep-09 | XXXXXXXXXXXX XXXXX |
9,022.43 | Unknown | No supporting documentation |
| 119 | 2009-10 | 5030-H130 | Casual Labour | 17-Jul-09 | XXXXXXXXXXXX XXXXX XXXXXX –snow plowing |
9,270.01 | Unknown | No supporting documentation |
| 120 | 2009-10 | 5130-H010 | Consultants | 8-Nov-09 | XXXXXXXXXXXX XXXXXXX |
9,889.00 | Unknown | No supporting documentation |
| 121 | 2009-10 | 603-850 | Janitorial Supplies | 2-Jul-09 | XXXXXXXXXXXX | 10,264.50 | XXXXXXXX XXXXX |
Complete - No issues |
| 122 | 2009-10 | 5250-F010 | Lease/rental - Other Equipment |
28-Aug-09 | XXXXXXXXXXX | 11,000.00 | Unknown | No supporting documentation |
| 123 | 2009-10 | 5020-E020 | Contract Employment | 14-Jul-09 | XXXXXXXXXXXX XXXXXXXXXX |
11,262.38 | XXXXXXXXX | Complete - No issues |
| 124 | 2009-10 | 5420-E020 | Other Charges | 19-May-09 | XXXXXXXXXXXX XXXXXXXX |
11,300.00 | XXXXXXXX | Occurrence questionable |
| 125 | 2009-10 | 5660-F010 | Program Supplies | 5-Aug-09 | XXXXXXXXXXXX XXXXXXXXXXXX |
12,100.25 | Unknown | No supporting documentation |
| 126 | 2009-10 | 5240-E020 | Fuel - Other Vehicles | 14-May-09 | XXXXXXXXXXX | 13,650.00 | Unknown | No supporting documentation |
| 127 | 2009-10 | 7010-A040 | Subcontracts for service deliv |
1-Apr-09 | XXXXXXXXXXX | 13,838.00 | Unknown | No supporting documentation |
| 128 | 2009-10 | 5530-B010 | Travel - Other | 1-Apr-09 | XXXXXXXXXXX | 15,540.00 | Unknown | No supporting documentation |
| 129 | 2009-10 | 5250-H040 | Lease/rental - Other Equipment |
15-Dec-09 | XXXXXXXXXXXX | 16,840.00 | Unknown | No supporting documentation |
| 130 | 2009-10 | 577-550 | Teacher recruitment and retention |
31-Mar-10 | XXXXXXXXXXX | 17,207.24 | Unknown | No supporting documentation |
| 131 | 2009-10 | 5264-A010 | Purchases - Other | 27-Jan-10 | XXXXXXXXXXXX XXXXXXXX |
17,599.09 | Unknown | No supporting documentation |
| 132 | 2009-10 | 5252-H140 | Lease/rental - Heavy Equipment |
21-Sep-09 | XXXXXXXXXXXX XXXXXXXXXX |
19,000.00 | Unknown | No supporting documentation |
| 133 | 2009-10 | 5020-H010 | Contract Employment | 4-Feb-10 | XXXXXXXXXXXX | 22,225.90 | Unknown | No supporting documentation |
| 134 | 2009-10 | 5130-H010 | Consultants | 8-Nov-09 | XXXXXXXXXXXX XXXXXX |
23,941.00 | Unknown | No supporting documentation |
| 135 | 2009-10 | 5130-A030 | Consultants | 30-Aug-10 | XXXXXXXXXXXX XXX |
26,000.00 | Unknown | Incomplete documentation |
| 136 | 2009-10 | 5264-F010 | Purchases - Other | 3-Feb-10 | XXXXXXXXXXXX | 26,527.01 | Unknown | No supporting documentation |
| 137 | 2009-10 | 5610-H010 | Interest & Bank Charges |
31-Aug-10 | XXXXXXXXXXX | 27,293.17 | Unknown | No supporting documentation |
| 138 | 2009-10 | 5010-M810 | Wages | 4-Oct-10 | XXXXXXXXXXXXX | 27,544.44 | Unknown | No supporting documentation |
| 139 | 2009-10 | 605-800 | Equipment Repairs | 22-Oct-09 | XXXXXXXXXXXX | 28,954.20 | Unknown | No supporting documentation |
| 140 | 2009-10 | 5660-Q200 | Program Supplies | 13-Aug-10 | XXXX Housing Projects March 31/10 |
36,823.08 | Unknown | Incomplete documentation |
| 141 | 2009-10 | 5264-H140 | Purchases - Other | 11-Jan-10 | XXXXXXXX -Sewer Hookup |
57,569.85 | Unknown | No supporting documentation |
| 142 | 2009-10 | 612-800 | Insurance | 3-Jul-09 | XXXXXXXXXXXX | 60,000.00 | Unknown | No supporting documentation |
| 143 | 2009-10 | 5110-B010 | Legal Fees | 31-Mar-10 | XXXXXXXXXXXXX | 68,910.50 | Unknown | No supporting documentation |
| 144 | 2009-10 | 612-800 | Insurance | 3-Jul-09 | XXXXXXXXXXXX | 78,905.00 | Unknown | No supporting documentation |
| 145 | 2009-10 | 5284-H010 | Freight - Air | 2-Dec-09 | XXXXXXXXXXXXX | 84,210.00 | XXXXXXXXX | Occurrence questionable |
| 146 | 2009-10 | 5264-H170 | Purchases - Other | 20-Oct-09 | XXXXXXXXXXXX XXXXXXXX |
143,738.00 | Unknown | No supporting documentation |
| 147 | 2009-10 | 5130-H190 | Consultants | 15-Aug-09 | XXXXXXXXXXXX XXXX |
160,541.15 | Unknown | No supporting documentation |
| 148 | 2009-10 | 5130-H190 | Consultants | 8-Nov-09 | XXXXXXXXXXXX XX |
175,333.00 | Unknown | No supporting documentation |
| 149 | 2009-10 | 5020-M830 | Contract Employment | 4-Oct-10 | Reallocate XXXX XX XX XXXXXXX food expense |
179,473.18 | Unknown | No supporting documentation |
| 150 | 2009-10 | 5130-Q202 | Consultants | 13-Aug-10 | XXXXX Housing Projects March 31/10 |
215,810.90 | Unknown | Incomplete documentation |
| 151 | 2009-10 | 4045-A030 | Write Down of Accounts Payable |
5-Sep-10 | XXXXX re write down | 263,500.00 | Unknown | No supporting documentation |
| 152 | 2009-10 | 5282-H010 | Freight - Surface | 31-Mar-10 | XXXXXXXXXXXX | 369,060.20 | Unknown | No supporting documentation |
| 153 | 2009-10 | 5264-F010 | Purchases - Other | 10-Nov-09 | XXXXXXXXXXX XXXXXXXXXX Units |
379,632.95 | Unknown | No supporting documentation |
| 154 | 2009-10 | 5130-Q333 | Consultants | 13-Aug-10 | XXXXXXXXXXXX | 634,109.95 | Unknown | Incomplete documentation |
| 155 | 2009-10 | 850-700 | Amortization | 31-Mar-10 | REALLOCATIONS FOR FINANCIAL STATEMENTS PURPOSES |
986,109.00 | Unknown | No supporting documentation |
| 156 | 2009-10 | 5211-CF00 | Proceeds of long-term debt |
31-Aug-10 | Proceeds LTD | 1,001,225.73 | Unknown | No supporting documentation |
| 157 | 2009-10 | 5262-F010 | Purchases - Buildings | 28-Aug-09 | XXXXXXX | 1,105,365.00 | Unknown | No supporting documentation |
| 158 | 2009-10 | 7010-M131 | Subcontracts for service deliv |
31-Mar-10 | To adjust INAC Revenue andSubcontract service delivery to ni |
(308,725.00) | Unknown | No supporting documentation |
| 159 | 2009-10 | 5010-A010 | Wages | 27-Feb-10 | 1050-Cheque Date 20100304 |
60.00 | Unknown | No supporting documentation |
| 160 | 2009-10 | 5010-A010 | Wages | 27-Feb-10 | 1050-Cheque Date 20100304 |
180.00 | Unknown | No supporting documentation |
| 161 | 2008-09 | 5010-A030 | Wages | 11-Oct-08 | 5520-Cheque Date 20081020 |
304.82 | XXXXXXXX | Complete - No issues |
| 162 | 2008-09 | 5010-A030 | Wages | 11-Oct-08 | 5520-Cheque Date 20081020 |
5,080.31 | XXXXXXXX | Complete - No issues |
| 163 | 2008-09 | 5020-F010 | Contract Employment | 8-Apr-08 | XXXXXXXXXXXX | 12,500.00 | XXXXXXXX XXX |
Complete - No issues |
| 164 | 2008-09 | 5020-H010 | Contract Employment | 2-Jul-08 | XXXXXXXXXX | 78,150.00 | XXXXXXXX | Complete - No issues |
| 165 | 2008-09 | 5040-M830 | Honorarium | 26-Aug-08 | XXXXXXXXXXX | 7,200.00 | XXXXXXXX | Complete - No issues |
| 166 | 2008-09 | 5130-F010 | Consultants | 27-Aug-08 | XXXXXXXXXXXX XXXXXX |
5,144.32 | XXXXXXX XXXXXX |
Complete - No issues |
| 167 | 2008-09 | 5140-E020 | Training & Advisory Services |
26-Nov-08 | XXXXXXXXXXX | 18,500.00 | XXXXXXXXXX | Complete - No issues |
| 168 | 2008-09 | 5252-F010 | Lease/rental - Heavy Equipment |
14-Oct-08 | XXXXXXXXXXX | 30,000.00 | XXXXXXX | Complete - No issues |
| 169 | 2008-09 | 5660-F010 | Repairs/maintenance - Building |
7-Oct-08 | XXXXXXXXXXX | 20,837.32 | XXXXXXXXX XXX |
Complete - No issues |
| 170 | 2008-09 | 5282-F010 | Freight - Surface | 15-Apr-08 | XXXXXXXXXXXX XXXXXX |
25,350.00 | XXXXXXXXX | Complete - No issues |
| 171 | 2008-09 | 5240-H195 | Fuel - Other Vehicles |
6-May-08 | XXXXXXXXXXX | 33,312.50 | XXXXXX | Incomplete documentation |
| 172 | 2008-09 | 5264-F010 | Purchases - Other | 8-Sep-08 | XXXXXXXXXXX | 81,047.07 | XXXXXXXXXX | Incomplete documentation |
| 173 | 2008-09 | 5010-A030 | Wages | 11-Oct-08 | 5520-Cheque Date 20081020 |
508.03 | Unknown | No supporting documentation |
| 174 | 2008-09 | 5010-H140 | Wages | 6-Dec-08 | 6077-Cheque Date 20081211 |
163.93 | Unknown | No supporting documentation |
| 175 | 2008-09 | 5010-H140 | Wages | 6-Dec-08 | 6077-Cheque Date 20081211 |
2,972.64 | Unknown | No supporting documentation |
| 176 | 2008-09 | 5010-H140 | Wages | 6-Dec-08 | 6077-Cheque Date 20081211 |
1,125.60 | Unknown | No supporting documentation |
| 177 | 2008-09 | 5010-H170 | Wages | 12-Apr-08 | 1355-Cheque Date 20080417 |
1,816.07 | Unknown | No supporting documentation |
| 178 | 2008-09 | 5010-H170 | Wages | 12-Apr-08 | 1355-Cheque Date 20080417 |
1,767.75 | Unknown | No supporting documentation |
| 179 | 2008-09 | 5010-H170 | Wages | 12-Apr-08 | 1355-Cheque Date 20080417 |
20,933.12 | Unknown | No supporting documentation |
| 180 | 2008-09 | 5010-H170 | Wages | 12-Apr-08 | 1355-Cheque Date 20080417 |
2,270.09 | Unknown | No supporting documentation |
| 181 | 2008-09 | 5020-A010 | Contract Employment | 1-Apr-08 | XXXXXXXXXXXX XXXXXX |
6,847.60 | Unknown | No supporting documentation |
| 182 | 2008-09 | 5020-A010 | Contract Employment | 8-Oct-08 | XXXXXXXXXXXX | 6,250.00 | XXXXXXX | Occurrence questionable |
| 183 | 2008-09 | 5020-F010 | Contract Employment | 14-Nov-08 | XXXXXXXXXXXX | 54,000.00 | Unknown | No supporting documentation |
| 184 | 2008-09 | 5020-F010 | Contract Employment | 18-Nov-08 | XXXXXXXXXXXX XXXXXXXXXXXX XXXXXX |
53,581.03 | Unknown | No supporting documentation |
| 185 | 2008-09 | 5020-H040 | Contract Employment | 10-Nov-08 | XXXXXXXXXXXX | 13,965.00 | Unknown | No supporting documentation |
| 186 | 2008-09 | 5110-B010 | Legal Fees | 11-Feb-09 | XXXXXXXXXXXX XXXXXXXX |
9,983.75 | Unknown | No supporting documentation |
| 187 | 2008-09 | 5120-A030 | Audit Fees | 6-Mar-09 | XXXXXXXXXXXX XXXX |
78,082.56 | Unknown | No supporting documentation |
| 188 | 2008-09 | 5130-A010 | Consultants | 30-Sep-08 | XXXXXXXXXXXX XXXXXXXXX |
7,426.12 | Unknown | Occurrence questionable |
| 189 | 2008-09 | 5130-B010 | Consultants | 1-Oct-08 | XXXXXXX XXXXXXXXXXX |
7,000.00 | Unknown | Occurrence questionable |
| 190 | 2008-09 | 5130-H190 | Consultants | 1-Jul-08 | XXXXXXXXXXXX XXXXXXXXX |
18,837.00 | Unknown | No supporting documentation |
| 191 | 2008-09 | 5140-B010 | Training & Advisory Services |
21-Nov-08 | XXXXXXXXXXXX XXXX |
9,084.88 | XXXXXXXXX XXXXXXXX |
Occurrence questionable |
| 192 | 2008-09 | 5240-H010 | Fuel - Other Vehicles | 14-Nov-08 | XXXXXXXXXXXX | 26,313.00 | Unknown | No supporting documentation |
| 193 | 2008-09 | 5244-H900 | Fuel - Heating | 13-Feb-09 | XXXXXXXXXXXX | 341,519.53 | Unknown | No supporting documentation |
| 194 | 2008-09 | 5252-A010 | Lease/rental - Heavy Equipment |
12-Nov-08 | XXXXXXXXXXXX XXXXXX |
6,380.45 | Unknown | No supporting documentation |
| 195 | 2008-09 | 5254-B010 | Lease/rental - Building |
10-May-08 | XXXXXXXXXXXX | 19,520.00 | XXXXXXXX | Occurrence questionable |
| 196 | 2008-09 | 5254-D010 | Lease/rental - Building |
30-Oct-08 | XXXXXXXXX XXXXXXXXXXXX |
37,800.00 | XXXXXX XXXXX |
Occurrence questionable |
| 197 | 2008-09 | 5262-F010 | Purchases - Buildings | 14-Apr-08 | XXXXXXXXXXXX XXXX |
298,400.00 | Unknown | No supporting documentation |
| 198 | 2008-09 | 5262-F010 | Purchases - Buildings | 16-Apr-08 | XXXXXXXXXXXX XXXXXX |
604,000.00 | Unknown | No supporting documentation |
| 199 | 2008-09 | 5262-F010 | Purchases - Buildings | 17-Sep-08 | XXXXXXXXXXXX | 139,676.50 | Unknown | No supporting documentation |
| 200 | 2008-09 | 5262-F010 | Purchases - Buildings | 24-Oct-08 | XXXXXXXXXXXX | 70,000.00 | Unknown | No supporting documentation |
| 201 | 2008-09 | 5262-F010 | Purchases - Buildings | 8-Dec-08 | XXXXXXXXXXXX | 133,225.42 | Unknown | No supporting documentation |
| 202 | 2008-09 | 5262-F010 | Purchases - Buildings | 24-Feb-09 | XXXXXXXXXXXX | 136,111.55 | Unknown | No supporting documentation |
| 203 | 2008-09 | 5264-F010 | Purchases - Other | 23-Oct-08 | XXXXXXXXXXXX XXXXXXXXXXXX |
311,744.54 | Unknown | No supporting documentation |
| 204 | 2008-09 | 5264-F010 | Purchases - Other | 18-Nov-08 | XXXXXXXXXXX XXXXXXXXXXXXX XXXXXXX |
198,377.28 | Unknown | No supporting documentation |
| 205 | 2008-09 | 5270-H170 | Repairs/maintenance - Other Eq |
4-Mar-09 | XXXXXXXXXXXX | 76,644.00 | Unknown | No supporting documentation |
| 206 | 2008-09 | 5272-H010 | Repairs/maintenance - Heavy Eq |
11-Nov-08 | XXXXXXXXXXXX | (10,765.42) | XXXXXXXXX | Incomplete documentation |
| 207 | 2008-09 | 5280-F010 | Freight - Barge | 23-Oct-08 | XXXXXXXXXXX XXXXXXXXXXXXX XXXXXXX |
13,940.00 | Unknown | No supporting documentation |
| 208 | 2008-09 | 5410-A010 | Financial services | 10-Oct-08 | XXXXXXXXX | 14,962.00 | Unknown | No supporting documentation |
| 209 | 2008-09 | 5420-F010 | Other Charges | 3-Mar-09 | XXXXXXXXXXX XXXXXX |
21,282.00 | Unknown | No supporting documentation |
| 210 | 2008-09 | 5520-B010 | Meeting Expenses | 23-Sep-08 | XXXXXXXXXXXX | 14,028.65 | Unknown | No supporting documentation |
| 211 | 2008-09 | 5530-L010 | Travel - Other | 27-Oct-08 | XXXXXXXXXXXX | 7,509.60 | Unknown | No supporting documentation |
| 212 | 2008-09 | 5550-A010 | Write offs | 31-Mar-09 | 162,400.00 | Unknown | No supporting documentation |
|
| 213 | 2008-09 | 5550-A010 | Write offs | 31-Mar-09 | 10,000.00 | Unknown | No supporting documentation |
|
| 214 | 2008-09 | 5550-A010 | Write offs | 31-Mar-09 | 8,000.00 | Unknown | No supporting documentation |
|
| 215 | 2008-09 | 5550-A010 | Write offs | 31-Mar-09 | 31-Mar-09 | 128,000.00 | Unknown | No supporting documentation |
| 216 | 2008-09 | 5610-H010 | Interest & Bank Charges |
1-Apr-08 | XXXXXXXXXXXX | 39,419.97 | Unknown | No supporting documentation |
| 217 | 2008-09 | 5650-A010 | Donations | 1-Dec-08 | XXXXXXXXXXX | 2,500.00 | XXXXXXXX | Occurrence questionable |
| 218 | 2008-09 | 5660-A010 | Program Supplies | 31-Oct-08 | XXXXXXX | 5,000.00 | Unknown | No supporting documentation |
| 219 | 2008-09 | 5660-F010 | Program Supplies | 9-Jun-08 | XXXXXXXXXXX | 45,000.00 | Unknown | No supporting documentation |
| 220 | 2008-09 | 5660-F010 | Program Supplies | 11-Sep-08 | XXXXXXXXXXX | 40,000.00 | XXXXXXXX XXXXXX XXXX |
Occurrence questionable |
| 221 | 2007-08 | 4350-H010 | Sales | 31-Jul-07 | Reverse XXXXX XXXXXXX XX. - part of year end entries |
120,944.23 | Unknown | No supporting documentation |
| 222 | 2007-08 | 5000-CF00 | Amortization | 31-Mar-08 | RECORD CAPITAL EXPENDITURES, AMORT TO CAPITAL FUND |
3,554,677.41 | Unknown | Occurrence questionable |
| 223 | 2007-08 | 5010-A010 | Wages | 7-Jul-07 | 372-Cheque Date 20070713 |
80.01 | Unknown | No supporting documentation |
| 224 | 2007-08 | 5010-A010 | Wages | 7-Jul-07 | 372-Cheque Date 20070713 |
2,000.25 | Unknown | No supporting documentation |
| 225 | 2007-08 | 5010-A010 | Wages | 7-Jul-07 | 372-Cheque Date 20070713 |
200.03 | Unknown | No supporting documentation |
| 226 | 2007-08 | 5010-A010 | Wages | 29-Sep-07 | 674-Cheque Date 20071012 |
7,062.30 | Unknown | No supporting documentation |
| 227 | 2007-08 | 5010-A050 | Wages | 14-Apr-07 | XXXXXXXXXXX | 500.00 | Unknown | No supporting documentation |
| 228 | 2007-08 | 5010-A050 | Wages | 28-Apr-07 | XXXXXXXXXXX | 500.00 | Unknown | No supporting documentation |
| 229 | 2007-08 | 5110-B010 | Legal Fees | 19-Nov-07 | XXXXXXXXX XXXXXXXXXXX |
25,000.00 | Unknown | No supporting documentation |
| 230 | 2007-08 | 5130-A030 | Consultants | 31-Mar-08 | XXXXXXXXXXX XXXX |
16,203.86 | Unknown | No supporting documentation |
| 231 | 2007-08 | 5211-CF00 | Proceeds of long-term debt |
31-Mar-08 | RECORD DEBT SERVICE ADJUSTMENTS |
732,986.35 | Unknown | No supporting documentation |
| 232 | 2007-08 | 5220-A010 | Insurance | 30-Apr-07 | XXXXXXXXX | 12,991.28 | Unknown | No supporting documentation |
| 233 | 2007-08 | 5220-A010 | Insurance | 31-May-07 | XXXXXXXXXXX | 12,991.28 | Unknown | No supporting documentation |
| 234 | 2007-08 | 5230-A010 | Hydro | 31-Mar-08 | ADJUST RELATED PARTY CONTRA TO ACTUAL |
39,766.46 | Unknown | No supporting documentation |
| 235 | 2007-08 | 5244-H900 | Fuel - Heating | 31-Mar-08 | REALLOCATE XXX XXXXX INVOICES |
601,620.00 | Unknown | No supporting documentation |
| 236 | 2007-08 | 5250-H010 | Lease/rental - Other Equipment |
5-Mar-08 | XXXXXXXXXXX XXXX |
19,644.03 | Unknown | No supporting documentation |
| 237 | 2007-08 | 5252-H010 | Lease/rental - Heavy Equipment |
31-Mar-08 | XXXXXXXXXXX | 25,647.50 | Unknown | No supporting documentation |
| 238 | 2007-08 | 5254-B010 | Lease/rental - Building |
31-Mar-08 | XXXXXXXXXXX | 6,200.00 | Unknown | No supporting documentation |
| 239 | 2007-08 | 5264-F010 | Purchases - Other | 11-Feb-08 | XXXXXXXXX XXXXXXXXXXX |
1,797,300.00 | Unknown | No supporting documentation |
| 240 | 2007-08 | 5264-H160 | Purchases - Other Equipment |
31-Mar-08 | SET UP PURCHASE OF DUMP TRUCK |
156,825.00 | Unknown | No supporting documentation |
| 241 | 2007-08 | 5280-F015 | Freight - Barge | 9-Nov-07 | XXXXXXXXXXX XXXXXXXX |
24,456.00 | Unknown | No supporting documentation |
| 242 | 2007-08 | 5520-B010 | Meeting Expenses | 29-Mar-08 | XXXXXXXX | 1,086.00 | Unknown | No supporting documentation |
| 243 | 2007-08 | 5530-B010 | Travel - Other | 31-Mar-08 | XXXXXXXXXXX | 8,331.75 | Unknown | No supporting documentation |
| 244 | 2007-08 | 5530-B010 | Travel - Other | 28-Mar-08 | XXXXXXXXXX | 21,583.80 | Unknown | No supporting documentation |
| 245 | 2007-08 | 5540-L010 | Funeral Costs | 1-Jun-07 | Funeral Costs - XXX XXXXXXX |
4,176.40 | Unknown | No supporting documentation |
| 246 | 2007-08 | 5550-A010 | Write offs | 31-Mar-08 | ADJUST THE DOUBTFUL ACCOUNT |
605,000.00 | Unknown | No supporting documentation |
| 247 | 2007-08 | 5610-A030 | Interest & Bank Charges |
30-Apr-07 | INTEREST PAID ACCOUNT XXXXXX BRIDGE FINANCING INTEREST |
11,726.71 | Unknown | No supporting documentation |
| 248 | 2007-08 | 5610-H010 | Interest & Bank Charges |
31-Mar-08 | XXXXXXXXX XXXXXXXXXXXX |
1,033.37 | Unknown | No supporting documentation |
| 249 | 2007-08 | 5620-A010 | Office Supplies | 3-Mar-08 | XXXXXXXXXXX XXXXXXXX |
22,092.00 | Unknown | No supporting documentation |
| 250 | 2007-08 | 5660-A010 | Program Supplies | 3-Jan-08 | XXXXXXXXXXX | 31,298.40 | Unknown | No supporting documentation |
| 251 | 2007-08 | 5660-A010 | Program Supplies | 29-Feb-08 | XXXXXXXXXXX XXXXXXXXX |
6,238.65 | Unknown | No supporting documentation |
| 252 | 2007-08 | 5660-A010 | Program Supplies | 31-Mar-08 | ADJSUT SUBCONTRACT SERVICES |
45,000.00 | Unknown | No supporting documentation |
| 253 | 2007-08 | 5660-F010 | Program Supplies | 28-Nov-07 | XXXXXXXXXXX XXXXXXX |
82,794.39 | Unknown | No supporting documentation |
| 254 | 2007-08 | 5660-F010 | Program Supplies | 25-Mar-08 | XXXXXXXXXXX XXXXXX |
136,000.00 | Unknown | No supporting documentation |
| 255 | 2007-08 | 5660-F010 | Program Supplies | 11-Mar-08 | XXXXXXXXXXX XXXXX |
110,743.57 | Unknown | No supporting documentation |
| 256 | 2007-08 | 5660-F015 | Program Supplies | 27-Sep-07 | XXXXXXXXXXX XXXX |
50,000.00 | Unknown | No supporting documentation |
| 257 | 2007-08 | 5660-Q350 | Program Supplies | 31-Mar-08 | RECORD SUBDIVISION TRANS PER XXX AND ADJ 2006 VARIANCE |
691,280.20 | Unknown | Incomplete documentation |
| 258 | 2007-08 | 6068-B010 | XXXXXXXX | 25-Sep-07 | XXXXXXXXXXX | 2,500.00 | Unknown | No supporting documentation |
| 259 | 2007-08 | 7010-Q350 | Subcontracts for service deliv |
30-May-07 | TRANSFER XXXX XXXX XXX |
395,000.00 | Unknown | No supporting documentation |
| 260 | 2007-08 | 7020-L030 | Pmts for the benefitof indivi |
1-Jun-07 | XXX Summary | 323,022.92 | Unknown | No supporting documentation |
| 261 | 2007-08 | 7020-L030 | 1-Jul-07 | XXX Summary | 315,954.47 | Unknown | No supporting documentation |
|
| 262 | 2007-08 | 7020-L030 | Pmts for the benefitof indivi |
1-Aug-07 | XXX Summary | 346,685.13 | Unknown | No supporting documentation |
| 263 | 2007-08 | 7020-L030 | Pmts for the benefitof indivi |
1-Sep-07 | XXX Summary | 300,179.49 | Unknown | No supporting documentation |
| 264 | 2007-08 | 7040-H120 | Appropriations | 31-Mar-08 | RECORD APPROPRIATION AND TRANSFER AMONG VARIOUS PROG |
1,360,343.00 | Unknown | No supporting documentation |
| 265 | 2007-08 | 720-902 | XXXXXXXXX | 31-Mar-08 | To record XXX expenses paid on behalf of XXXX by XXX |
2,307,946.77 | Unknown | Incomplete documentation |
| 266 | 2007-08 | 720-902 | XXXXXXXXX | 31-Mar-08 | To record XXX expenses paid on behalf of XXXX by XXX |
182,838.31 | Unknown | Incomplete documentation |
| 267 | 2007-08 | 609-800 | Water/ Sewer/ Sanitation |
31-Mar-08 | TO ACCRUE 2008 WATER CHARGE AND TO RECORD ADD. PAYABLES |
50,310.00 | Unknown | No supporting documentation |
| 268 | 2007-08 | 609-800 | Water/ Sewer/ Sanitation |
31-Mar-07 | XXXXXXXXXXXX | 50,310.00 | Unknown | No supporting documentation |
| 269 | 2007-08 | 604-800 | Building Repairs | 31-Mar-08 | ADJ FOR INVOICES FROM XXXX XXXXXX |
22,689.61 | Unknown | No supporting documentation |
| 270 | 2007-08 | 603-800 | Janitorial Supplies | 22-Sep-07 | XXXXXXXXXXXX | 20,777.72 | Unknown | No supporting documentation |
| 271 | 2007-08 | 601-850 | Heating Oil | 31-Mar-08 | TO ACCRUE 2008 WATER CHARGE AND TO RECORD ADD. PAYABLES |
49,733.28 | Unknown | No supporting documentation |
| 272 | 2007-08 | 5130-A010 | Consultants | 14-Jul-07 | XXXXXXXXXXX XXXXXXX |
3,153.60 | XXXXXXX | Complete - No issues |
| 273 | 2007-08 | 5130-A010 | Consultants | 27-Aug-07 | XXXXXXXXXXX XXXXXXX |
1,401.60 | XXXXXXX | Complete - No issues |
| 274 | 2007-08 | 5130-A010 | Consultants | 27-Aug-07 | XXXXXXXXXXX XXXXXXX |
4,180.30 | XXXXXXX | Complete - No issues |
| 275 | 2007-08 | 5244-H900 | Fuel - Heating | 30-Aug-07 | XXXXXXXXXXX | 39,433.59 | XXXXXXXX | Complete - No issues |
| 276 | 2007-08 | 5244-H900 | Fuel - Heating | 10-Sep-07 | XXXXXXXXXXX | 32,563.58 | XXXXXXXX | Complete - No issues |
| 277 | 2007-08 | 5244-H900 | Fuel - Heating | 6-Feb-08 | XXXXXXXXXXX | 128,412.06 | XXXXXXXX | Complete - No issues |
| 278 | 2007-08 | 710-900 | Furniture teacherages | 8-Aug-07 | XXXXXXX | 10,245.00 | XXXXX | Complete - No issues |
| 279 | 2007-08 | 605-800 | Equipment Repairs | 30-Jul-07 | XXXXXXXXXXXXX | 7,140.00 | XXXXXXX | Complete - No issues |
| 280 | 2007-08 | 580-750 | XXXXXXXXX | 12-Oct-07 | FUNDRAISING X XX XXXXXXX XXXXXX |
22,532.00 | XXXXXXX | Complete - No issues |
| 281 | 2006-07 | 5010 A030 | Wages | 31-Mar-07 | XXXXXXXXXXX XXXXXXX |
1,413.75 | Unknown | No supporting documentation |
| 282 | 2006-07 | 5010 A070 | Salaries | 29-Apr-06 | XXXXXXXXXXX | 1,050.00 | Unknown | No supporting documentation |
| 283 | 2006-07 | 5010 B010 | Wages | 13-May-06 | XXXXXXXXX | 1,923.00 | Unknown | No supporting documentation |
| 284 | 2006-07 | 5010 D010 | Wages | 6-Jan-07 | XXXXXXXXXXXX | 1,715.00 | Unknown | No supporting documentation |
| 285 | 2006-07 | 5010 J120 | Wages | 3-Feb-07 | XXXXXXXXXX | 2,115.00 | Unknown | No supporting documentation |
| 286 | 2006-07 | 5010 Q120 | Wages | 3-Mar-07 | XXXXXXXXX | 1,204.00 | Unknown | No supporting documentation |
| 287 | 2006-07 | 5020 B340 | Contract Employment | 30-Mar-07 | 237- 240- 8 | 6,150.00 | XXXXXXX | Occurrence questionable |
| 288 | 2006-07 | 5020 B340 | Contract Employment | 30-Mar-07 | 237- 240- 9 | 5,800.00 | XXXXXXXXX | Occurrence questionable |
| 289 | 2006-07 | 5020 M030 | Contract Employment | 18-Jul-06 | 38- 44- 28 | 9,664.67 | XXXXXXXX | Occurrence questionable |
| 290 | 2006-07 | 5020 M030 | Contract Employment | 29-Aug-06 | 98- 98- 2 | 9,375.03 | XXXXXXXXX | Occurrence questionable |
| 291 | 2006-07 | 5025 Q010 | Severance Pay | 2-Oct-06 | 121- 121- 1 | 40,000.00 | XXXXXXXXXX | Occurrence questionable |
| 292 | 2006-07 | 9999 A010 | Suspense | 31-Mar-06 | XXXXXXXXXXX | 50,000.00 | Unknown | No supporting documentation |
| 293 | 2006-07 | 7020 L030 | Pmts for the benefit of indivi Special Posting(s) - Previous Year |
31-Mar-07 | Record XXXX transactions |
3,634,128.04 | Unknown | No supporting documentation |
| 294 | 2006-07 | 7010 S050 | Subcontracts for Service Deliv |
30-Mar-07 | Pmt to XXX | 1,750,000.00 | Unknown | Incomplete documentation |
| 295 | 2006-07 | 7010 J010 | Subcontracts for service deliv |
7-Feb-07 | XXX FEB07 INAC TRANSFER |
65,000.00 | Unknown | No supporting documentation |
| 296 | 2006-07 | 6160 L010 | XXXXXXX XXXXXX |
1-Apr-06 | 38- 44- 16 | 1,127.78 | XXXXXXXX | Occurrence questionable |
| 297 | 2006-07 | 6160 L010 | XXXXXXX XXXXXX |
10-May-06 | 14- 20- 28 | 1,127.78 | XXXXXXXX | Occurrence questionable |
| 298 | 2006-07 | 6068 J120 | XXXXXXXX | 31-Oct-06 | Unrecorded October charges |
756.00 | Unknown | No supporting documentation |
| 299 | 2006-07 | 5670 F010 | Miscellaneous | 7-Nov-06 | TO CLEAR XXXXXX A/R |
6,402.38 | Unknown | No supporting documentation |
| 300 | 2006-07 | 5660 Y077 | Program Supplies | 30-Mar-07 | 47- 47- 1 | 13,308.16 | Unknown | No supporting documentation |
| 301 | 2006-07 | 5660 Y036 | Program Supplies | 30-Mar-07 | XXXXXXXX | 39,160.75 | Unknown | No supporting documentation |
| 302 | 2006-07 | 5660 Y026 | Program Supplies | 30-Mar-07 | XXXXXXXX | 44,862.99 | Unknown | No supporting documentation |
| 303 | 2006-07 | 5660 S050 | Program Supplies | 6-Dec-06 | 83- 90- 77 | 365,000.00 | Unknown | No supporting documentation |
| 304 | 2006-07 | 5660 H175 | Program Supplies | 30-Mar-07 | 138- 147- 14 | 24,395.60 | Unknown | No supporting documentation |
| 305 | 2006-07 | 5660 H175 | Program Supplies | 30-Mar-07 | 138- 147- 17 | 48,662.52 | Unknown | No supporting documentation |
| 306 | 2006-07 | 5660 B090 | Program Supplies | 30-May-06 | XXXXXXXXXXX | 83,000.00 | XXXXXXXX | Occurrence questionable |
| 307 | 2006-07 | 5620 A010 | Office Supplies | 30-Mar-07 | 238- 241- 1 | 3,538.24 | XXXXXXXXX | No supporting documentation |
| 308 | 2006-07 | 5610 Q010 | Interest & Bank Charges |
30-Mar-07 | 146- 155- 2 | 24,200.21 | Unknown | No supporting documentation |
| 309 | 2006-07 | 5530 A060 | Travel - Other | 27-Jun-06 | 56- 57- 2 | 11,109.63 | XXXXXXXXX | Occurrence questionable |
| 310 | 2006-07 | 5510 H910 | Non staff travel | 12-Jan-07 | 172- 176- 8 | 5,090.00 | XXXXXXX | Occurrence questionable |
| 311 | 2006-07 | 5420 R110 | Other Charges | 31-Mar-07 | Record Fin & Admin charges |
24,030.00 | Unknown | No supporting documentation |
| 312 | 2006-07 | 5410 D010 | Financial services | 31-Mar-07 | Accrue Fin Serv XXXX |
12,731.00 | Unknown | No supporting documentation |
| 313 | 2006-07 | 5410 D010 | Financial services | 31-Mar-07 | Record Fin & Admin charges |
12,527.65 | Unknown | No supporting documentation |
| 314 | 2006-07 | 5280 R070 | Freight - Barge | 23-Nov-06 | 75- 82- 35 | 5,820.80 | Unknown | No supporting documentation |
| 315 | 2006-07 | 5276 A030 | Repairs/maintenance - Computer |
30-Sep-06 | XXXXXXX | 15,000.00 | Unknown | No supporting documentation |
| 316 | 2006-07 | 5274 R040 | Repairs/maintenance - Building |
7-Nov-06 | TO CLEAR XXXXX A/R |
86,630.47 | Unknown | No supporting documentation |
| 317 | 2006-07 | 5274 Q153 | Repairs/maintenance - Building |
7-Nov-06 | TO CLEAR XXXXX A/R |
92,999.57 | Unknown | No supporting documentation |
| 318 | 2006-07 | 5264 R086 | Purchases - Other | 17-Feb-07 | 101- 106- 97 | 113,076.00 | Unknown | No supporting documentation |
| 319 | 2006-07 | 5252 Q150 | Lease/rental - Heavy Equipment |
28-Feb-07 | XXXXXXXXXXXX | 523,248.89 | Unknown | No supporting documentation |
| 320 | 2006-07 | 5252 Q150 | Lease/rental - Heavy Equipment |
30-Jan-07 | 106- 115- 1 | 344,294.65 | Unknown | No supporting documentation |
| 321 | 2006-07 | 5244 Q900 | Fuel - Heating | 14-Feb-07 | 101- 106- 30 | 525,000.00 | Unknown | No supporting documentation |
| 322 | 2006-07 | 5244 A010 | Fuel - Heating | 28-Sep-06 | 54- 61- 6 | 525,000.00 | Unknown | No supporting documentation |
| 323 | 2006-07 | 5220 A010 | Insurance | 31-Dec-06 | XXXXXXXX | 12,991.28 | Unknown | No supporting documentation |
| 324 | 2006-07 | 5210 H129 | Mortgage Payments | 30-Mar-07 | XXXXX | 151,091.40 | Unknown | No supporting documentation |
| 325 | 2006-07 | 445-700 | Administration Travel | 19-Dec-06 | XXXXXXXXXXX | 1,054.00 | Unknown | No supporting documentation |
| 326 | 2006-07 | 511-500 | Student room, board& travel |
7-Jun-06 | XXXXXXXXXX | 3,630.00 | Unknown | No supporting documentation |
| 327 | 2006-07 | 720-900 | New School | 31-Mar-07 | Capitalize new school expenses (legal and consulting) |
108,340.25 | Unknown | No supporting documentation |
| 328 | 2006-07 | 726-900 | Oil Cleanup - Teacherage |
3-May-06 | XXXXXXXXXXX XX |
60,000.00 | XXXXXXX XXXXX |
Occurrence questionable |
| 329 | 2006-07 | 614-400 | Community Education | 31-Mar-07 | Reallocate XXXXX funding per discussion with XXXXX |
37,667.50 | Unknown | No supporting documentation |
| 330 | 2006-07 | 5020 B110 | Contract Employment | 5-Jun-06 | 40- 41- 2 | 8,400.00 | XXXXXXXX | Complete - No issues |
| 331 | 2006-07 | 7010 J010 | Subcontracts for service deliv |
16-Mar-07 | 130- 139- 2 | 20,709.77 | XXXXXXXXX | Complete - No issues |
| 332 | 2006-07 | 5660 R090 | Program Supplies | 13-Sep-06 | 54- 61- 38 | 36,036.00 | XXXXXXX XXX |
Complete - No issues |
| 333 | 2006-07 | 5660 Q100 | Program Supplies | 15-Apr-06 | 31- 37- 49 | 36,036.00 | XXXXXXX | Complete - No issues |
| 334 | 2006-07 | 5284 H175 | Freight - Air | 22-Jan-07 | 91- 98- 2 | 14,283.30 | XXXXXX | Complete - No issues |
| 335 | 2006-07 | 5264 Q170 | Purchases - Other | 23-Feb-07 | 118- 127- 1 | 22,861.80 | XXXXXXX XXXXX |
Complete - No issues |
| 336 | 2006-07 | 5254 M040 | Lease/rental - Building |
5-May-06 | 16- 17- 5 | 3,000.00 | XXXXXXX | Complete - No issues |
| 337 | 2006-07 | 5254 M040 | Lease/rental - Building |
1-Jun-06 | 38- 39- 1 | 3,000.00 | XXXXXXX | Complete - No issues |
| 338 | 2006-07 | 414-800 | Maintenance Salary | 23-Sep-06 | XXXXXXXXX | 1,224.08 | XXXXXXX XXXXXXXXX XXXX |
Complete - No issues |
| 339 | 2006-07 | 416-800 | Casual Labour | 11-Aug-06 | XXXXXXXXXXX | 1,048.32 | XXXXXXX XXXXXXXXX XXXX |
Complete - No issues |
| 340 | 2006-07 | 5040 J010 | Honorarium | 23-Feb-07 | 116- 125- 4 | 1,200.00 | XXXXXXXXX | Incomplete documentation |
| 341 | 2005-06 | 5010 B110 | Wages | 2-Apr-05 | XXXXXXXXXXX | 1,105.96 | Unknown | No supporting documentation |
| 342 | 2005-06 | 5010 B110 | Wages | 16-Apr-05 | XXXXXXXXXXX | 1,157.40 | Unknown | No supporting documentation |
| 343 | 2005-06 | 5010 B110 | Wages | 30-Apr-05 | XXXXXXXXXXX | 1,195.98 | Unknown | No supporting documentation |
| 344 | 2005-06 | 5020 J120 | Contract Employment | 2-Dec-05 | 120- 126- 3 | 2,692.20 | Unknown | No supporting documentation |
| 345 | 2005-06 | 5020 J120 | Contract Employment | 19-Dec-05 | 131- 136- 1 | 2,692.20 | Unknown | No supporting documentation |
| 346 | 2005-06 | 5035 F010 | Hydro Inspections/ Hookups |
1-Apr-05 | 18- 28- 47 | 3,286.13 | Unknown | No supporting documentation |
| 347 | 2005-06 | 5095 D010 | Benefits Charge | 31-Mar-06 | Record benefits charge @ YE |
10,939.83 | Unknown | No supporting documentation |
| 348 | 2005-06 | 5110 B010 | Legal Fees | 24-Feb-06 | 57- 73- 5 | 4,394.40 | Unknown | No supporting documentation |
| 349 | 2005-06 | 5130 A060 | Consultants | 20-Jul-05 | 54- 55- 5 | 7,000.00 | XXXXXXXXX | Occurrence questionable |
| 350 | 2005-06 | 5130 B010 | Consultants | 31-Mar-06 | RECORD CURRENT YEAR ADD A/P |
26,570.70 | Unknown | No supporting documentation |
| 351 | 2005-06 | 5130 B160 | Consultants | 31-Mar-06 | 24- 29- 2 | 149,350.00 | Unknown | No supporting documentation |
| 352 | 2005-06 | 5130 S050 | Consultants | 31-Mar-06 | RECORD SUBDIVISION TRANSACTION |
352,313.98 | Unknown | No supporting documentation |
| 353 | 2005-06 | 5210 H129 | Mortgage Payments | 1-Jul-05 | Jul 1 - XXX | 13,104.66 | Unknown | No supporting documentation |
| 354 | 2005-06 | 5210 H139 | Mortgage Payments | 30-Jan-06 | XXXXXX | 4,424.02 | Unknown | No supporting documentation |
| 355 | 2005-06 | 5220 A010 | Insurance | 30-Aug-05 | XXXXXXXXXXXX | 33,165.00 | Unknown | No supporting documentation |
| 356 | 2005-06 | 5220 H129 | Insurance | 31-Mar-06 | REALLOCATE HOUSE |
13,900.00 | Unknown | No supporting documentation |
| 357 | 2005-06 | 5230 Q010 | Hydro | 31-Mar-06 | Distriibute balance of acct |
24,746.71 | Unknown | No supporting documentation |
| 358 | 2005-06 | 5230 R070 | Hydro | 31-Mar-06 | RECORD CURRENT YEAR ADD A/P |
12,037.36 | Unknown | No supporting documentation |
| 359 | 2005-06 | 5240 Q010 | Fuel - Other Vehicles |
31-Aug-05 | 21- 31- 1 | 960.00 | Unknown | No supporting documentation |
| 360 | 2005-06 | 5250 Q110 | Lease/rental Other Equipment |
10-Feb-06 | 157- 163- 5 | 1,200.00 | Unknown | No supporting documentation |
| 361 | 2005-06 | 5250 R090 | Lease/rental - Other Equipment |
28-Apr-05 | 238- 243- 1 | 20,700.00 | XXXXXXXXX | Occurrence questionable |
| 362 | 2005-06 | 5252 Q010 | Repairs/maintenance Heavy Equi |
10-Feb-06 | 56- 70- 15 | 13,975.88 | Unknown | No supporting documentation |
| 363 | 2005-06 | 5270 B080 | Repairs/Maintenance - Other Re |
27-Feb-06 | 51- 47- 3 | 6,059.50 | Unknown | No supporting documentation |
| 364 | 2005-06 | 5280 Q010 | Freight - Barge | 3-May-05 | 21- 31- 18 | 14,654.72 | Unknown | No supporting documentation |
| 365 | 2005-06 | 5280 S030 | Freight - Barge | 31-Mar-06 | XXXXXX
DO NOT POST |
104,368.38 | Unknown | No supporting documentation |
| 366 | 2005-06 | 5284 F010 | Freight - Air | 31-Mar-06 | 67- 85- 13 | 1,269.75 | Unknown | No supporting documentation |
| 367 | 2005-06 | 5410 A010 | Financial services | 31-Mar-06 | Record Financial Services |
57,760.37 | Unknown | No supporting documentation |
| 368 | 2005-06 | 5410 G010 | Financial services | 31-Mar-06 | Adjust charges G010 | 16,929.00 | Unknown | No supporting documentation |
| 369 | 2005-06 | 5410 L040 | Financial services | 31-Mar-06 | Record Financial Services |
10,747.92 | Unknown | No supporting documentation |
| 370 | 2005-06 | 5420 Q010 | Other Charges | 31-Mar-06 | Record Administration Charges |
82,845.82 | Unknown | No supporting documentation |
| 371 | 2005-06 | 5530 B010 | Travel - Other | 30-Nov-05 | 46- 61- 28 | 19,626.00 | Unknown | No supporting documentation |
| 372 | 2005-06 | 5550 A010 | Write offs | 21-Nov-05 | BALANCE OF XXX XXXXXXXX |
1,816.84 | Unknown | No supporting documentation |
| 373 | 2005-06 | 5550 A010 | Write offs | 31-Mar-06 | Write off portion of XXXX AR |
24,880.49 | Unknown | No supporting documentation |
| 374 | 2005-06 | 5660 B090 | Program Supplies | 3-Mar-06 | 51- 47- 10 | 26,000.00 | XXXXXXXX | Occurrence questionable |
| 375 | 2005-06 | 5660 H910 | Program Supplies | 30-Jun-05 | XXXXXXXXXX | 100,000.00 | Unknown | No supporting documentation |
| 376 | 2005-06 | 7010 J010 | Subcontracts for service deliv |
31-Mar-06 | XXX TRANSFER MARCH 06 |
75,000.00 | Unknown | No supporting documentation |
| 377 | 2005-06 | 7010 J060 | Subcontracts for service deliv |
30-May-05 | XXXXXXXXX | 59,600.00 | Unknown | No supporting documentation |
| 378 | 2005-06 | 6063 Q010 | XXXXXXX | 10-Feb-06 | 54- 68- 7 | 3,276.36 | Unknown | No supporting documentation |
| 379 | 2005-06 | 5660 F010 | Program Supplies | 31-Oct-05 | XXXXXXXXXXXX | 50,000.00 | XXXXXXXXX XXXXXXX XXXXXX |
Occurrence questionable |
| 380 | 2005-06 | 5610 F010 | Interest & Bank Charges |
12-Sep-05 | 22- 32- 15 | 11,052.88 | XXXXXXXX XXXXX |
Occurrence questionable |
| 381 | 2005-06 | 5550 R070 | Write offs | 31-Mar-06 | RPC2 4 | 232,000.00 | Unknown | No supporting documentation |
| 382 | 2005-06 | 5540 L010 | Funeral Costs | 7-Jul-05 | 46- 46- 1 | 6,870.50 | XXXXXXXXX | Occurrence questionable |
| 383 | 2005-06 | 5130 Q010 | Consultants | 31-Mar-06 | 66- 84- 2 | 5,000.00 | Unknown | No supporting documentation |
| 384 | 2005-06 | 5010 Q150 | Wages | 18-Mar-06 | XXXXXXXXXXX | 1,645.80 | Unknown | No supporting documentation |
| 385 | 2005-06 | 827-900 | Temporary School Contingency |
31-Mar-06 | CAPITALIZE XXXX FACILITIES FUNDING |
375,141.40 | Unknown | No supporting documentation |
| 386 | 2005-06 | 720-900 | New School | 31-Mar-06 | REALLOCATE CURRENT AND PRIOR YR EXPENSES FOR NEW SCHOOL |
165,157.15 | Unknown | No supporting documentation |
| 387 | 2005-06 | 710-900 | Furniture teacherages | 1-Sep-05 | XXXXXXXXXXXXX | 44,493.36 | Unknown | No supporting documentation |
| 388 | 2005-06 | 605-800 | Equipment Repairs | 31-Mar-06 | RECORD ADDITIONAL PAYABLES |
25,807.00 | Unknown | No supporting documentation |
| 389 | 2005-06 | 530-400 | Tuition | 11-Jul-05 | XXXXXXXXXXXXX | 4,548.48 | Unknown | No supporting documentation |
| 390 | 2005-06 | 510-400 | Seasonal Travel | 21-Jun-05 | XXXXXXXXXXXX | 2,140.00 | Unknown | No supporting documentation |
| 391 | 2005-06 | 479-700 | Bookkeeping fees | 31-May-05 | XXXXXXXXXXXX | 10,385.00 | Unknown | No supporting documentation |
| 392 | 2005-06 | 470-700 | Consulting | 27-Sep-05 | XXXXXXXXXXX | 23,290.91 | Unknown | No supporting documentation |
| 393 | 2005-06 | 451-700 | Travel - XXXXX | 1-Feb-06 | XXXXXXXXXX | 19,626.00 | Unknown | No supporting documentation |
| 394 | 2005-06 | 5110 J120 | Legal Fees | 4-Apr-05 | 73- 98- 45 | 44,067.50 | XXXXXXXXX | Complete - No issues |
| 395 | 2005-06 | 5110 J120 | Legal Fees | 23-Jun-05 | 10- 14- 10 | 80,811.86 | XXXXXXXX | Complete - No issues |
| 396 | 2005-06 | 5130 A060 | Consultants | 28-Jun-05 | 57- 35- 5 | 11,550.00 | XXXXXXXXX | Complete - No issues |
| 397 | 2005-06 | 5130 A060 | Consultants | 8-Aug-05 | 64- 65- 3 | 7,350.00 | XXXXXXXXX | Complete - No issues |
| 398 | 2005-06 | 5240 R040 | Fuel - Other Vehicles |
11-May-05 | 1- 1- 40 | 4,394.61 | XXXXXXX | Complete - No issues |
| 399 | 2005-06 | 5230 R070 | Hydro | 1-Sep-05 | 18- 28- 59 | 4,560.15 | XXXXXXX XXX |
Complete - No issues |
| 400 | 2005-06 | 605-800 | Equipment Repairs | 7-Feb-06 | XXXXXXXXXX | 89,449.29 | XXXXXXX | Complete - No issues |