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Working with First Nations

Small Town P.R. Playbook [Northern Development Initiative Trust]

Publisher: 
Northern Development Initiative Trust
Year of publication: 
2016

The Small Town P.R. Playbook is a fun, accessible tool that has been specifically designed for local government and First nations community administrators who aren’t professional communicators, but are faced with these issues and challenges every day. The Playbook showcases the innovative work underway in small communities across British Columbia.

Reporting of Remuneration and Expenses [First Nations Financial Management Board, FNFMB]

Publisher: 
First Nations Financial Management Board
Year of publication: 
2019

Reporting to the First Nation on money paid to and money expensed by each Councillor is part of sound governance practices and reinforces Council’s accountability to its members. This report is to be completed yearly.

The FAL requires that Council create a policy on this that includes the steps for:

External Audit [First Nations Financial Management Board, FNFMB]

Publisher: 
First Nations Financial Management Board
Year of publication: 
2019

An external audit is the process of having someone independent review an organization’s financial statements and form a view as to whether or not they reflect the actual state of the money and property of the organization.

The independent reviewer (known as the auditor ) must follow certain standards known as auditing standards. The external audit provides reassurance to the First Nation and other readers of the financial statements that what they are reading reflects reality.

Appointment of the First Nation's Officers [First Nations Financial Management Board, FNFMB]

Publisher: 
First Nations Financial Management Board
Year of publication: 
2019

There are certain key tasks that need to get done in every First Nation. These involve managing the overall day-to-day operations of the First Nation that include specific tasks around finances and reporting.

The FAL requires that these be assigned to specific individuals to make sure that they get done.

Therefore Council must create a policy outlining the duties and roles of the First Nation’s officers which include the senior manager, the senior financial officer and the tax administrator (if the First Nation is collecting local revenues).

FAC Meetings [First Nations Financial Management Board, FNFMB]

Publisher: 
First Nations Financial Management Board
Year of publication: 
2019

The Finance and Audit Committee policy must also include the steps for committee meetings, including that:

Finance and Audit Committee [First Nations Financial Management Board, FNFMB]

Publisher: 
First Nations Financial Management Board
Year of publication: 
2019

A Finance & Audit Committee (FAC) is a committee that oversees the financial reporting and audit functions of a First Nation. It provides forward-thinking oversight of the investments of a First Nation and supports Council in making good financial decisions.

The Finance and Audit Committee reinforces Council’s accountability and transparency to its members. It is important to understand that it is a recommending committee only and has no decision-making authority.

Committees [First Nations Financial Management Board, FNFMB]

Publisher: 
First Nations Financial Management Board
Year of publication: 
2019

A First Nation may choose to form a committee to perform a task more efficiently or with expertise in relation to a specific matter. Terms of reference allow for the smooth functioning of the committee and Council must create these for each committee.

The terms of reference for each committee must set out:

Delegation of Responsibilities [First Nations Financial Management Board, FNFMB]

Publisher: 
First Nations Financial Management Board
Year of publication: 
2019

An organization runs more smoothly if it is clear who has the authority to do what and when. To do this, Council must create a policy for the delegation of responsibilities for people involved with the First Nation including an officer, employee, committee, contractor, or agent.

Council is still responsible for the First Nation’s administration even if some responsibilities are delegated to others.

Sample Authorization and Delegation table (DOCX)
Sample Council Delegation of Duty (DOCX)
Sample Implementation Notes (DOCX)

Policies and Procedures [First Nations Financial Management Board, FNFMB]

Publisher: 
First Nations Financial Management Board
Year of publication: 
2019

As part of a sound governance structure, Council will need to create a policy that describes how all policies and procedures of the First Nation will be created and put into practice.

Under the FAL, only Council can approve financial administration policies and Council must keep a current list of these. Also, all financial administration policies of the First Nation must

Governance [First Nations Financial Management Board, FNFMB]

Publisher: 
First Nations Financial Management Board
Year of publication: 
2019

Governance is the process of how your First Nation manages decision-making. Governance describes who has power, who makes decisions, how others make their voices heard, and what goes into reports and financial statements. The policies and activities of a First Nation flow from its governance structure.

Sample Governance Policy (DOCX)

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by Dr. Radut