Financial capacity of First Nations in Canada. (16th December 2018) - Brock, Kathy
Abstract: This article analyzes the financial capacity of First Nations in Canada using data contained in the audit information on the First Nation Financial Transparency Act (FNFTA) website for fiscal years 2013‐2014 through 2016‐2017 inclusive. Our analysis tackles three connected questions: What is the general state of First Nations finances? Are there recurrent issues with financial practices? Are principles of good government and good management, especially accountability and transparency, in evidence according to the audits of the statements and schedules? This data presents an image of First Nations fiscal management as much different from the one usually emerging from popular commentary.