IN THE COURT OF QUEEN’S BENCH OF ALBERTA JUDICIAL DISTRICT OF EDMONTON BETWEEN: ACTION NO.: 0703 07271 DEPONENT: Keli Tamaklo SWORN ON: June 27, 2007 KEE TAS KEE NOW TRIBAL COUNCIL ind LOON RIVER CREE FIRST NATION #476 Plaintiffs ~and - Defendant AFFIDAVIT OF KELI TAMAKLO. |, Keli Tamaklo, of the City of Edmonton, in the Province of Alberta, MAKE OATH AND. ‘SAY THAT: 1. | am the current Administrator and Comptroller of the Whitefish Lake First Nation. | became the Comptroller in 1995 and had the duties of Administrator added to my responsibilities in 1997. As such, | have a personal knowledge of the matters hereinafter deposed to except where stated to be based upon information and belief, in which case | verily believe the same to be true. 2. | hold a Masters of Business Administration granted by the University of New Brunswick in 1993. | also hold a Bachelor of Social Science, Sociology Major, (Hons.) and a Diploma of Education both granted by the University of Cape Coast, Ghana, in 1988. 3. | make this Affidavit principally in response to the Report of the Financial Monitor (Browning Crocker Inc.) dated June 22, 2007 filed in this matter. The headings herein are intended to correspond to the headings which appear in the Monitor's Report 27108/2007( £0589956 20C;1}Limitations in the Preparation of the Monitor's Report 4. Commencing on page 2 of the Monitor's Report, he sets out a number of limitations in preparing his Report. Several of these pertain to access to sersonnel and books of records. 5. Attached hereto and marked as Exhibit “A” to this my Affidavit is copy of the 2006 — 2007 Budget for Whitefish Lake First Nation. On page 8 is an Organizational Chart depicting the Governance and Administration of the Whitefish Lake First Nation. Commencing on page 4 is a listing of the Chief and Council and the Administration personnel. This listing is essent lly current; however, Ruby Anderson, the Financial Supervisor, now works for Child and Family Services, an agency of the Kee Tas Kee Now Tribal Council (’KTC"), and Carla Gauchier has been elevated to the position of Finance Supervisor. To the best of my knowledge, all of these individuals were available to the Monitor as he may have required, subject to them needing to be able to discharge their normai business duties. 6. All of the Whitefish Lake First Nation books of records, including the computerized accounting system, are located at the Finance Office located in the Administration Building on the Atikameg Reserve. To the best of my knowledge, the Monitor had unfettered access to these books and records and was allowed to take such books and records away for copying, subject to any items being required in respect to the normal business operations. Z. On June 13, 2007, | was speaking with the Finance Department of Whitefish Lake First Nation by telephone conducting Whitefish Lake First Nation business when | was advised that Mr. Crocker was in the Finance Department's office. | asked to speak with him. 1 advised him that | would be available to assist him as he may need and provided him with telephone numbers for both my homeloffice and my cell. He thanked me for the information but gave me the impression that he felt he would be able to obtain what he needed from the personnel and the books and records in the Finance Department. 8. | am informed by Mr. Havelock B. Madill, Q.C. of Brownlee LLP, legal counsel for Chief Clifford Laboucan, that he sent a letter to the Monitor on June 13, 2007, assuring the Monitorof the full cooperation of the Administration of Whitefish Lake First Nation and inviting the Monitor to contact him should he encounter any difficulties in this regard. The letter also expressed awareness that the Monitor had been meeting with representatives of KTC and conveyed the expectation that the Monitor would want to meet with Chief Laboucan and the Administration of Whitefish Lake First Nation in order to cbtain a balanced view of issues. Attached hereto and marked as Ext it “B” to this my Affidavit is a copy of the said letter. 9 On June 14, 2007, Mr. Crocker contacted me by telephone in response to Mr. Madill’s letter (Exhibit “B") and asked for a meeting with me. | advised him that | would attempt to make myself available to meet with him at his convenience. A meeting was set up for 2:00 p.m. that same day at the Monitor's offices in Edmonton, Alberta. At the meeting, | answered whatever questions the Monitor had of me, including numerous questions regarding my terms of employment with the Whitefish Lake First Nation. Additionally, | provided him, without his requesting same, the Budget for 2007/2008 and the projected Budget for 2008/2009, as well as a document entitled “A Positive Outlook’ that had bee prepared by me in 2003 which contained an overview of the history and status of the Whitefish Lake First Nation's programs, businesses and financial affairs as at that time. 10. At this same meeting, | discussed with Mr. Crocker setting up a meeting with Chief Laboucan. Mr. Crocker advised that he might be travelling to the Atikameg Reserve on Monday, June 18, 2007, and would call Chief Laboucan to arrange a meeting with him. On June 20, 2007, being aware that the meeting with Chief Laboucan had not yet occurred, | contacted Mr. Croker to determine why this was the case. Mr. Crocker stated that he was expecting the meeting to have been in Edmonton. Realizing that there was a miscommunication in this regard, | then offered to set up a meeting among Mr. Crooker, Chief Laboucan and myself at the Monitor's offices in Edmonton the following day, June 21, 2007 Mr. Crooker wanted the meeting to occur by 9:00 a.m. on that day. | asked Mr. Crocker for a list of questions that the Chief could prepare responses to in advance of the meeting Mr. Crocker advised that he merely wanted to inquire of the Chief his feelings as to what was occurring. | immediately contacted Chief Laboucan to determine his availability and he advised that he would not be able to make it to a meeting that early; however, he would make himself available for a telephone call with the Monitor later on June 21, 2007.11. On June 21, 2007, | was in business meetings with Chief Laboucan and others for most of the day. Having been tied up most of the day, and having received information from the Monitor that his interest in speaking with Chief Laboucan was simply to inquire as to his feelings on the events that had and were transpiring, and having gained the impression from Mr. Crocker that the information provided by Chief Laboucan would not be necessary for the Monitor's Report, the call to the Monitor was not made. 12. | have noted the limitations and time restrictions apparently incurred by the Monitor in conducting his investigations and in preparing a Projected Income and Expense Statement for this Honourable Court, Should this Honourable Court direct that the Monitor continue to serve as a Monitor for a further period of time, | will continue to ensure that the Monitor is given access to the personnel and books of records of Whitefish Lake First Nation as he may need. Program Funding 13, In the Monitor's Report, at Schedule “B", he sets out a Summary of the services provided under the Funding Agreement between KTC and the Department of Indian Affairs and Northern Development ("DIAND”) together with a small list of what he believes may be breaches of the Funding Agreement. With respect to each of these purported breaches: (a) Maintenance of Band Governance Systems: Purported breach: employee source deductions are in arrears. Response: Whitefish Lake First Nation regularly remit employee source deductions to Canada Customs & Revenue Agency ("CCRA’). | am not aware of any lapses in these remittances and | am not aware of any documentation from CCRA alleging any lapses. If any such lapses occurred, there has been opportunity since March 12, 2007, when KTC became Co-Manager of Whitefish Lake First Nation's programs for payment to have been made.(b) Education Advisory Services: Purported breach: Teacher resignations for the upcoming school term. Response: Prior to December 31, 2C08, Whitefish Lake First Nation served notice that it would be terminating its Joint Management Agreement with Northlands District School Division (‘Northlands’) effective June 30, 2007, and transitioning to its own fully operated education program. Attached hereto aid marked as Exhibit “C” to this my Affidavit is a copy of the report of Dr. S. Govender to Mr. Al Rollins, Director of Education- Alberta for the Department of Indian Affairs and Northern Development ("INAC’) advising that a full compliment of professional teaching staff has been engaged for the upcoming school term. The transition to its own fully operated education system is projected to reduce the expenses for professional staff from the $1.75 million charged by Northlands to the ccst of the new professional staff of approximately $975,000, for an annual savings of $ 800,000. Purported breach: Supplies and services for the school are in jeopardy Response: All arrangements for needed supplies and services are being made through the Whitefish Lake First Nation Finance Department and the new school Principal. There are sufficient funds to pay for such supplies and services. Purported breach: Whitefish Lake First Nation is in arrears to Northlands Response: An indebtedness to Northlands arose as a result of there being a deficiency between Northlends charges for the supply of professional staff and the funding provided by INAC. On May 7, 2007, an agreement was reached with Northlands to retire the Band's indebtedness. The initial instalment of $834,505 has been made, and arrangements are in place with INAC and KTC for the 4 subsequent annual instalments of $600,000 to be paid directly to Northlands by INAC.