1.   This annex indicates the schedules that are required for the annual financial statements.
CONTROL ACCOUNTS BALANCE SHEET

2.   The following notes or schedules are required on the Control Account Balance Sheet:
a. Bank Schedule. This includes cash on hand, the CBA and local bank accounts. The total of the schedule must agree with the item "Bank" on the balance sheet. Where more than one local bank account is used, the purpose and the DNPFS authority to establish the account is to be indicated;
b. Bank Reconciliations. The CBA reconciliation must include a copy of the DNPFS statement as at the fiscal year-end and lists of O/S cheques, O/S deposits, O/S transfers not actioned by DNPFS and O/S transfers not actioned by the NPFAO. For transfers, indicate the date, voucher number and amount. Each local bank reconciliation must include a copy of the local bank statement as at the fiscal year-end; and
c. Entities Shares of Base CBA. This schedule does not include the share of CANEX as it is shown separately on the balance sheet.
ENTITY BALANCE SHEET

3.   The following notes or schedules, as applicable, are required on the Balance Sheet of each entity:
a. Accounts Receivable. This schedule must be an Aged Accounts Receivable report produced by the program CUAGED. (To include GL accounts 1101 to 1196);
b. Accounts Receivable CANEX. (Not aged). This schedule consists of one line for each base (by second key part) and one line for each CANEX HQ category (ie. HHO dividends, Gift Certificates, other). These accounts cannot be aged because CUs are not used (for technical reasons);
c. Loans Receivable. If applicable,a schedule must be produced showing the name and amount of each loan receivable. If the Base Fund has a loan payable to CFCF and has loaned money to a mess then the DGPS authority must be shown on the schedule. The schedule should be divided in two parts: Loans Receivable - Current and Loans Receivable - Long Term;
d. Inventory. This schedule is required only if there is more than one inventory. This schedule shows one line for each outlet or department having a closing inventory. The amount of the closing inventory must agree with the applicable Closing Inventory Worksheet. For mess and Base Fund statements, as applicable, messing inventories must agree with NPF Food Services Account Statements;
e. Fixed Assets. This schedule must be an FALIST. The FALIST must be mathematic-ally correct;
f. Investments. The note must indicate the type, amount and DGPS authority for each investment in a third party organization;
g. Investment in Subsidiaries. This schedule is required only if there is more than one entity. The schedule must agree with the applicable equity balances of the entities;
h. Accounts Payable. This schedule should include the following lines: "Trade", "Not Invoiced", "Unearned Discount", "Others" (as required), "PST" and "GST". Please note that GST receivable is netted against GST payable and always shown in the liabilities;
j. Accounts Payable CANEX. This schedule consists of one line for each base (by second key part and details for CANEX HQ by category;
k. Public Grants. An explanation must be provided for any grant having a debit balance;
m. Trust Accounts. An explanation must be provided for any trust account having a debit balance;
n. Accrued Liabilities. The schedule must indicate the type of accrual as well as the amount, such as "Vacation Pay", "Payroll Expense", etc;
p. Unearned Revenue. If there is any unearned revenue such as prepaid mess dues or CANEX Special Order and Layaway deposits, a schedule must be prepared;
q. Loans Payable. This schedule is required only if there is more than one loan from CFCF or if there are loans between messes and Base Fund. The schedule should be in two parts: Current Portion and Long Term Portion. The current portion is calculated by adding the monthly principal payments (without the interest) for the next 12 months. The long term portion must include any advances on CFCF loans (eg. where only part of the final loan amount has been advanced to pay interim construction invoices. Interest and principal payments are started only upon full loan being advanced). The total of the two portions should agree with DNPFS records;
r. Contributed Capital. Any contributed capital must be supported by a schedule or notes providing full explanation, including source of funds; and
s. Prior Year Adjustments. All PYAs must be supported by a schedule or notes giving description and amount. The CANEX HQ authority must be quoted for CANEX PYAs.
GENERAL REVENUE AND EXPENSE STATEMENT

4.   The following notes or schedules, as applicable, are required on the General Revenue and Expense Statement of each entity:
a. Contributions from Messes and Clubs (Base Fund only). A schedule is required showing the contribution of each mess or club;
b. Miscellaneous General Revenue. A schedule is required if the total amount exceeds $ 500;
c. Miscellaneous General Expense. A schedule is required if the total amount exceeds $ 500;
d. Extraordinary Revenue. For CANEX, the CANEX HQ authority must be quoted; and
e. Extraordinary Expense. For CANEX, the CANEX HQ authority must be quoted.
INCOME STATEMENT

5.   The following notes or schedules, as applicable, are required on the Income Statement of each entity:
a. Miscellaneous Revenue. A schedule is required if the total amount exceeds $ 500; and
b. Miscellaneous Expense. A schedule is required if the total amount exceeds $ 500.