OFNTSC Head Office: 1-905-768-3399; Brantford: 226-493-0225; Thunder Bay: 807-623-9595

Operations & Maintenance


The Ontario First Nations Technical Services Corporation (OFNTSC) offers a wide variety of services to Ontario First Nations and tribal councils. The OFNTSC’s Operations and Maintenance Service works with communities and tribal councils to provide:

  • Support for AANDC Reporting Systems: Integrated Capital Management System (ICMS), Asset Conditioning Reporting System (ACRS), ACRS Terms of Reference, Capital Asset Inventory System (CAIS), Capital Management Database (CMDB) Maintenance Management Systems (MMS), Asset Management Systems (AMS), Conditional Assessment & Housing Database (CAHD), O&M Forecasting Model for Water and Wastewater plants, Tangible Capital Assets (TCA)
  • Updates on Federal Government O&M policies & reporting requirements
  • Public Sector Accounting Board changes and reporting requirements
  • Recording, tracking, assessments and evaluation of current capital assets
  • Asset Assessments
  • Methods for improving asset O&M funding levels

Services offered by the OFNTSC are free of charge to First Nations and tribal councils in Ontario. Please note that there are costs associated to attend training sessions, conferences and symposiums. Contact us today, to see how we can assist you.


  • Improved asset efficiency
  • Enhanced maintenance management plans
  • Reporting on time for government reporting systems
  • Upgraded funding for asset life cycles
  • Awareness of new approaches to asset management and principles
  • In-depth understanding of asset life cycle; and extending life cycle
  • Infrastructure maintained properly for future generational use

The OFNTSC’s Operations and Maintenance Service will be working on these priorities for the next fiscal year:

  • O&M liaison for improvements on reporting guide (Support First Nations in their reporting requirements for impacts on Indigenous Services Canada)
  • O&M asset management strategy, education and awareness (training to be provided to First Nations on funding, reporting tools and best practices)

Maintenance Management Plan (development of templates for standard and routine maintenance, samples of industry best practices, ensure maintenance management plan complies with current reporting guide)

Resources Available for Download

The Asset Condition Reporting System, (ACRS), was developed in response to the Treasury Board request for a better method of determining asset recapitalization requirements, i.e., based on actual asset condition, rather than being formula driven. ACRS involved an inspection of all on-reserve non-residential, O&M funded assets. It was implemented nationally during 1990 and 1991.

Asset Management is a combination of management, financials, economic, engineering, operational and best practices applied to physical assets with an objective of providing the required level of services in the most cost effective manner. Due to increased demands from new regulations and policies an asset management system could assist First Nations in facilitating data and the financial planning resulting in a positive institutional change to community assets management. Subsequently leading to improved services and performances, more accurate financial planning, reduces life cycle costs & expenditures and improve the communities return on investments.

OFNTSC is proposing a (3) day First Nation Asset Management Workshop that will offer participants Why Asset Management? The Principals of Asset Management, inventory tools, financial requirements and useful templates for implementing an asset management plan.

Workshop Schedule & Locations coming soon.


The Conditional Assessment & Housing Database (CAHD) is a computerized information management database that helps First Nations manages existing housing inventory and the condition. CAHD also captures detail information on various stages of new construction including inspections and progress payments.

For more information please contact a representative from OFNTSC

The Capital Asset Inventory System (CAIS) is a departmental system that tracks capital assets that are funded for operation & maintenance by Indian and Northern Affairs Canada. Asset categories include buildings, utilities, transportation, vehicles and grounds. Information on each asset includes their location, type, quantity, year of construction, operation and maintenance costs and current conditions. Once every (3) years, all First Nation O&M funded asset will receive a formal ACRS inspection and once complete all updated data will be recorded into ICMS.
Cost engineering is an essential part of the planning, design and construction phases of a project, and is aimed at extracting the best possible value for money from all activities with cost implications. In keeping with this philosophy, the Department of Indian and Northern Affairs published the first edition of the Cost Reference Manual in 1978, to deal with the planning phase. The manual continues to be improved from year to year based on input from departmental specialists, cost experts and users across Canada. This unique tool enables the user to develop preliminary cost estimates for remote and difficult construction environments typically encountered on First Nations communities and in Northern areas. Commercially available publications of this nature are not specifically adapted to these particular circumstances.
For more information please download the attached manual.The Cost Reference Manual listed below was the last issue published by Indian and Northern Affairs Canada.
The Integrated Capital Management System (ICMS) is an automated system that records information for the Operation and Maintenance of Infrastructure sub-activity. It contains base level information on capital assets (location of asset, asset type, asset quantity, etc.), housing information (basic community services, housing conditions, water quality, sewer services) and the results of asset inspections.

The following annual reports are outlined in this manual which is attached at the bottom of this page:


Tangible Capital Assets (TCA) are a significant economic resource of First Nations and a key component in delivery of many First Nations programs (PS 3150.02). Current financial statements do not provide any information about the nature and age of a First Nation’s TCA. This information is important in determining the maintenance and replacement requirements of a First Nations.

Effective January 1, 2009 the Public Sector Accounting Standards Board (“PSAB”) has issued new financial standards that is arguably the largest change in accounting rules in recent years. PSAB Section 3150 requires First Nations to record the value of their Tangible Capital Assets in their financial statements and amortize these assets commencing December 31, 2009.Effective January 1, 2009 the Public Sector Accounting Standards Board (“PSAB”) has issued new financial standards that is arguably the largest change in accounting rules in recent years. PSAB Section 3150 requires First Nations to record the value of their Tangible Capital Assets in their financial statements and amortize these assets commencing December 31, 2009.​​​

Implementing PSAB’s Section 3150 also requires First Nations to;

Develop an a TCA inventory and amortization values
Develop capitalization and amortization policies
Develop capitalization thresholds and record amortization values
Develop methods to maintain data information and asset register
Conduct education sessions to users on new reporting requirements

OFNTSC has available useful tools that have been tailored to assist First Nations with understand the changes in the financial reporting. These tools included a Tangible Capital Asset Users Manual, a generic TCA Policy and an Excel spreadsheet that will inventory, track and calculate amortization values for TCA’s.
For those First Nations seeking additional information please view the attach resources material that are helpful guides on PS 3150 new financial reporting requirements.

Contact Information:

If you have any questions in regards to the services offered by the OFNTSC, we invite you to make contact with one of our service centres. Please contact the Service Centre geographically located closest to you.

Thunder Bay:
1159 Alloy Drive, Suite 202
Thunder Bay, ON
P7B 6M8

Telephone: 807-623-9595

Toll Free: 1-888-892-8281

Fax: 807-623-2566

Email: paseguin@ofntsc.org  or reception@ofntsc.org
195 Henry Street
Building #4, Unit #3
Brantford, ON
N3S 5C9
Telephone: (226) 493-0225
Toll Free:  1-888-535-3383
Fax: (416) 651- 1673
Mississaugas of the Credit:
78 First Line Road
New Credit Commercial Plaza
Unit 202, Box 8
Hagersville, ON
N0A 1H0
Telephone: (905) 768-3399
Toll Free:  1-888-535-3383  
Fax: (905) 768-1999
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