Reporting and Auditing Requirements for Health Services Transfer Agreements, June 2000

Help on accessing alternative formats, such as PDF, MP3 and WAV files, can be obtained in the alternate format help section.

(116 KB)

Table of Contents

1. Introduction
2. Purpose
3. Definitions
4. Reporting Requirements
   • Audit Report
   • Reports prepared by the Band
5. Other Accounting Information
   • Attachment 1    - Auditor's Derivative Report
   • Attachment 1-1 - Schedule - Report on Health Expenditures
   • Attachment 1-2 - Schedule - Report on Moveable Assets Reserve
   • Attachment 2    - List of First Nations and Inuit Health Branch (NIHB) Programs/Services
   • Attachment 3    - Mandatory Programs and Their Reporting Requirements
   • Attachment 4    - Summary of Reporting Requirements
   • Attachment 5    - Listing of moveable Assets
   • Attachment 6-1 - Sample: Auditor's Derivative Report
   • Attachment 6-2 - Schedule - Report on Health Expenditures
   • Attachment 6-3 - Schedule - Report on Moveable Assets Reserve
   • Attachment 7-1 - Sample Audit Report for Health Services Transfer
   • Attachment 7-2 - Auditor's Report
   • Attachment 7-3 - Sample Balance Sheet
   • Attachment 7-4 - Statement of Moveable Assets Reserve
   • Attachment 7-5 - Sample Combined Statement of Revenue, Expenditure and Accumulated Surplus
   • Attachment 7-6 - Sample Schedule of Expenditure
   • Attachment 7-7 - Sample Cash Flow Statement
   • Attachment 7-8 - Notes to Financial Statements
   • Attachment 7-9 - Sample Schedule 1