This presentation looks state of funding for government affairs as well as accountability for how funding is used by Assembling of First Nations’ various bands The presentation will look at areas like economic development, resource management, public safety, water and land management

1. Government Policies -
Aboriginal Affairs for First
Nations- Canada - December
2017
BY: PAUL YOUNG, CPA, CGA
DATE: DECEMBER 28, 2017

2. Paul Young - Bio
• CPA, CGA (1996)
• Financial Solutions (FOPM/FPM)
• SME – Risk Management
• SME – Close, Consolidate and Reporting
• SME – Public Policy
• SME – Financial Solutions
• SME – Advance Technology and Market
Entry
• SME – Supply Chain Management
• SME – Business Strategy and Restructuring
Contact information:
Paul_Young_CGA@Hotmail.com

3. Description
• This presentation looks state of funding for government affairs as
well as accountability for how funding is used by Assembling of
First Nations’ various bands
• The presentation will look at areas like economic development,
resource management, public safety, water and land management

4. April 2016 to October 2017 Spending
• Source – Fiscal Monitor - https://www.fin.gc.ca/fiscmon-revfin/pdf/2017-10-eng.pdf

5. Funding/Indigenous Affairs
https://www.aadnc-
aandc.gc.ca/eng/1480427604657/1480427680996

6. Transparency

7. Transparency
• “The call for an audit at the Samson Cree Nation in Maskwacis just south of
Edmonton comes just weeks after CBC News reported on an audit at Alexander
First Nation that identified $2.1 million in unexplained payments by a former chief
and staff.” Source - http://www.cbc.ca/news/canada/edmonton/samson-cree-members-
demand-audit-of-chief-and-council-1.3804461
• “Existing legislation fails to protect the economic rights of First Nations band members or
allow them to hold leaders to account financially, critics say. Band representatives across
the country are calling for new legislation and measures, based on widespread
consultations with grassroots First Nations members, to correct the problem. "The system
does not protect the rights of band membership," said Karen McCarthy, an off-reserve
member of Alberta's Whitefish Lake First Nation 128, 220 kilometres northeast of
Edmonton. ” – source - http://www.cbc.ca/news/canada/edmonton/they-need-to-help-
us-first-nations-members-say-laws-fail-to-protect-economic-rights-1.3886587

9. Liberal Party of Canada / Justin Trudeau
• National Post analysis of the 2014-2015 financial statements filed by 559 First Nations
that complied with the First Nations Financial Transparency Act showed found that 172
of them posted financial statements that violated generally accepted public sector
accounting standards. Some of those violations were relatively minor while others were
serious enough that the band’s auditors were unable to provide an opinion about the
accuracy of the financial statement. The Trudeau government suspended the First
Nations Financial Transparency Act for the 2015-16 financial year so it is unclear how
some First Nations governments will be compelled to improve their financial reporting
and controls. –Source - http://news.nationalpost.com/news/canada/canadian-
politics/unheralded-committee-seeks-monumental-change-to-the-way-first-nations-
get-billions-in-federal-funds
• “The federal Liberal government showed more solidarity with Canada's First
Nations on Friday as it lifted sanctions against indigenous communities that have
not complied with a Conservative spending transparency law.” Souce -
http://www.huffingtonpost.ca/2015/12/18/ottawa-stops-withholding-first-nations-
funding-halts-transparency-””measures_n_8840112.html

12. 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/

13. Economic
Development

14. First Nations / Oil Sands
Source - http://calgaryherald.com/business/energy/be-a-partner-first-nations-buy-stake-in-suncor-project-in-historic-deal

15. Inuvik-Tuktoyaktuk Highway opens
Source - http://www.cbc.ca/news/canada/north/inuvik-tuktoyaktuk-nwt-road-worth-it-1.4395052

16. Hydro Projects
Source - https://www.opg.com/generating-power/hydro/projects/lower-
mattagami/Pages/lower-mattagami.aspx
OPG is now producing more, clean, renewable electricity from three new generating units at existing stations
in Little Long, Harmon and Kipling. OPG also replaced the existing Smoky Falls facility with a new three-unit
station. The stations are located approximately 70 kilometres north of Kapuskasing and 200 kilometres south
of Moose Factory.
The project has added 438 megawatts (MW) of new hydro capacity without creating new dams on other
rivers. This reduces the environmental impacts that would otherwise be caused by new developments.
Hydro stations typically remain in service for 90 years or more. Hydro electricity is crucial to Ontario's
electrical system because it provides renewable energy on demand, when it’s needed most.

17. Source - http://www.bcbc.com/news-releases/2016/business-council-of-bc-and-the-bc-assembly-of-
first-nations-sign-historic-memorandum-of-understanding
British Columbia’s business and First Nations leadership have signed a landmark
agreement to ensure all BC residents share in the prosperity generated by
sustainable economic development. The Memorandum of
Understanding between the British Columbia Assembly of First Nations (BCAFN)
and the Business Council of British Columbia (BCBC) will bring greater certainty
for business to invest and operate and, of utmost importance, opportunity for
First Nations to be full participants in the economic future of the province. It is
believed to be the first agreement of its kind between a broad business
organization and a provincial First Nations organization.

18. Comparable Reserve Example

19. 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.

20. Reserve Comparison

21. Indian Reserve Example

22. Indian Reserve Example

23. Indian Reserve Example

24. Public Safety – Fire Protection and
Prevention

25. 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

26. 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

27. Accounting/Financial Reporting

28. 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

29. 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.

30. Commitments/ Trudeau
• https://www.youtube.com/watch?v=N3cHsClm4l4

31. Justin Trudeau / Promises
Source - http://www.cbc.ca/radio/thecurrent/the-current-for-january-26-2017-1.3951896/indigenous-leaders-give-trudeau-government-failing-grade-on-delivering-promises-1.3951900
CBC – January 25, 2017

32. First Nations and Tanker ban
• http://business.financialpost.com/news/first-nations-chiefs-plan-to-challenge-liberal-oil-
tanker-ban-for-british-columbia

33. Public Safety

34. 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

35. Water Treatment

36. Water Treatment

37. Market – Water Management

38. Market – Water Management

39. First Nations
Examples
VARIOUS BANDS

40. Indian Reserve – Wapeka First Nation

41. Indian Reserve – Wapeka First Nation

42. Indian Reserve – Wapeka First Nation
• Salaries

43. Indian Reserve – Wapeka First Nation
• Salaries

44. Wapekeka Fire

45. Education

46. 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!

47. Education

48. MPP Comments

49. Missing Aboriginals