This content is provided as a resource for learning and is not a formal endorsement by FNHPA.

Links:

• Chartered Accountants of Canada: Financial Reporting by First Nations
• CMHC Housing Manager Training Program / SCHL Programme de formation des gestionnaires d’habitations
  • Introduction to Financial Management Course Participant Manual and Workbook
  • Introduction à la gestion financière manuel des participants
  • Understanding Audits and Financial Statements course participant manual
• CMHC Tools:
  • Budgeting Basics Glossary of Terms
  • Budgeting Tool for Housing Portfolio
  • Capital Replacement Planning
    
    • Calculate how much to set aside in annual reserves for future repair and replacement needs document on why capital replacement planning is important
  • Capital Replacement Planning Manual
• Esquimalt Nation: Financial Literacy for Boards & Councils
  
  • Educational PowerPoint presentation to help a Chief, a Councillor, a Committee member or Director on a First Nation’s Board or governing authority understand their roles and responsibilities in finance.
• FNHMA Knowledge Circle Tools: Budgeting Expenditure and Variance
• Improving Access to Capital for Indigenous People in Canada – Recommendations Report
• Managing Section 95 for Success
  
  • Educational slide presentation on Finance 101 for the on-reserve not-profit housing program (Section 95)
• Operating Budget Template
  
  • From Section 95 reference manual
• Required Reserve Funds: Subsidy Surplus, Operating Reserve, and Replacement Reserve Funds
  • Overview of Required Reserve Funds (Section 95)
• Sample Band Council Expenditure and Variance Report
• Sample Band Financial Management Policy Guide
• Sample Financial Administration Policy Manual
• Sample Financial Policies and Procedures
  
  • Template that meets the requirements in both the Financial Management Systems Standards and Financial Administration Law Standards established by the First Nations Financial Management Board.
• Sample Implementation Notes
  
  • Requirements for First Nations that intend to adopt and implement the First Nations Financial Management Board’s financial administration law standards.
• Template for Education Session
  
  • For managers and staff to gain understanding of the Capital Asset Management System
• Understanding the Replacement Reserve – What you need to know (Section 95)
• Understanding Operating Agreements (Section 95)

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