First Nation FundingBy: Paul Young, CPA, CGA

Transparency

The First Nations groups named by the government are from the following provinces and

territories:

•15 in Manitoba

•12 in British Columbia

•10 in Saskatchewan

•3 in Alberta

•1 in Quebec

•1 in Yukon

•1 in Northwest Territories

• Read more: http://www.ctvnews.ca/canada/52-first-nations-could-lose-funding-for-

failing-to-report-finances-1.2122557#ixzz3KZMFv8dR

• 90% of First Nations have complied to disclosure

• Justin Trudeau wants to reverse the act, but is pushing for Transparency of

government: http://globalnews.ca/news/1503244/conservatives-slam-trudeau-for-

saying-hed-repeal-first-nations-salary-law/

Economic Development

First Nations Economic Development

Comparable Reserve Example

New Transfer

• The First Nations need to develop a new revenue sharing plan• The rich reserves give to the poor reserves

• There needs to be mechanism that allows Rich Reserves that have more mineral rights/economic development options to share some of their revenue with reserves that lack the same revenue capacity

• There needs to be more opportunities for small businesses to grow and develop on the reserve, i.e. tourism, agriculture, food processing, general trades, etc.

Reserve Comparison

Indian Reserve Example

Indian Reserve Example

Indian Reserve Example

Public Safety – Fire Protection and Prevention

Fire Fighting / Public Safety

• http://www.cbc.ca/news/canada/saskatoon/blaine-wiggins-aboriginal-firefighters-association-exec-director-says-fire-codes-needed-on-first-nations-1.2963828

• http://news.gc.ca/web/article-en.do?nid=929379

• http://www.cbc.ca/news/canada/saskatchewan/makwa-sahgaiehcan-first-nation-fire-reflects-inadequate-resources-for-reserves-1.2963740

Fire Fighting / Public Safety

• Options• Work with big cities and/or other cities to purchased equipment (i.e. retired)

• Work with setting the priorities (i.e. funding/options) as part of supporting firefighting protection and/or prevention. All reserves should have a building/fire inspector

• Work with Canadian Professional Fire Fighting Association to offer exchanges, i.e. Aboriginal Firefighters sent to train with professional firefighters

• Work with Ministry of Natural Resources as part providing Firefighting training, i.e. grass/forest fires/etc

Accounting/Financial Reporting

Audits / Reporting

• Bring in consistency of Reporting• All reserves should be required to file their F/S including SORP (1-2-3-4) as

part of their supplemental information

• All reserves should have mandatory involvement of the first nations people as part of the budget process

• Assembly of First Nations need to become more involved with audits including value for money and/or performance audits

• Assembly of First Nations need to work with the Federal Government and the reserves to come up with a revenue sharing model. There needs to be more disclosures on money earned from resource management

• Assembly of First Nations need to work with the Federal Government as well as Mining Companies on development of infrastructure. There should be more reporting on investment made by mining companies

Audits / Reporting

• First Nations Actions (Audits)• http://www.theglobeandmail.com/news/politics/ottawa-probes-reserve-

money-management-practices/article17785008/• Assembly of First Nations need to be more active when audit information is presented to

them show inappropriate use of money. There should be mechanism for the assembly of first nation to step in as part taking over the finances of reserves.

Public Safety

Policing Reserves

• RCMP or local Band Policing• More programs for at risk youth on the reserves

• Job Training

• Physical activity

• Mentoring programs (i.e. bring in successful business entrepeneur)

• Band Council and Police• More work on social policies to reduce the domestic violence

• http://www.nwac.ca/nwacs-response-special-committee-violence-against-indigenous-women-scvaiw-2014-03-26-en

Water Treatment

Water Treatment

Market – Water Management

Market – Water Management

First Nations ExamplesVarious Bands

Indian Reserve – Wapeka First Nation

Indian Reserve – Wapeka First Nation

Indian Reserve – Wapeka First Nation

• Salaries

Indian Reserve – Wapeka First Nation

• Salaries

Wapekeka Fire

Education

Education• Atleo is AFN prior to Belgarde as such his role is to work with Ottawa.

Mr. Atleo was making huge strides with Ottawa, but many members of AFN did not like his approach!

Education

MPP Comments

Missing Aboriginals