Financial & Management Accounting
This content is provided as a resource for learning and is not a formal endorsement by FNHPA.
- Chartered Accountants of Canada: Financial Reporting by First Nations
- CMHC Housing Manager Training Program / SCHL Programme de formation des gestionnaires d’habitations
- CMHC Tools:
- 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)