Info Source

Sources of Federal Government and Employee Information 2024

Introduction to Info Source

Info Source: Sources of Federal Government and Employee Information provides information about the functions, programs, activities and related information holdings of government institutions subject to the Access to Information Act and the Privacy Act. It provides individuals and employees of the government (current and former) with relevant information to access personal information about themselves held by government institutions subject to the Privacy Act and to exercise their rights under the Privacy Act.

The Introduction and an index of institutions subject to the Access to Information Act and the Privacy Act are available centrally.

The Access to Information Act and the Privacy Act assign overall responsibility to the President of Treasury Board (as the designated Minister) for the government-wide administration of the legislation.

General Information

Background

The First Nations Financial Management Board (FMB) was created by the First Nations Fiscal Management Act (FMA), which was enacted in 2005, to ensure that First Nations people, investors, the public, and governments can have confidence in the financial management of First Nation governments and ultimately in their broader systems of comptroller-ship. Section 38. (1) of the FMA stipulates that the FMB is to be managed by a board of directors consisting of a minimum of nine and a maximum of thirteen directors, including a Chairperson and Vice-Chairperson. The FMB is not an agent of Her Majesty and we report to Parliament through the Minister of Crown-Indigenous Relations and Northern Affairs Canada.

Responsibilities

The FMB sets standards for financial administration laws, financial management system and financial performance and on request reviews and approves financial administration laws and certifies financial management system and performance of First Nations. Also, the FMB provides, on request, services relating to financial management system and policies, financial management reporting and financial performance.

Institutional Functions, Programs and Activities

Capacity Development

The FMB works in partnership with organizations such as Aboriginal Financial Officers Association of Canada (AFOA Canada) and the Tulo Centre of Indigenous Economics, to identify and deliver opportunities for capacity development in financial management. Capacity development initiatives are designed to enable First Nations to consider the services of the FMB and its related institutions when an economic opportunity arises. As established by the FMA, the first purpose of the FMB is to: “assist First Nations in developing the capacity to meet their financial management requirements”. The FMB’s supports capacity development initiatives for: the individual: personnel currently working within First Nation administrations who may wish to take professional development courses or who may be working towards a designation (for example: the Certified Aboriginal Financial Manager through the AFOA Canada); the organization: First Nations that choose to participate in the FMA by raising local revenues and borrowing through the First Nations Finance Authority (FNFA – a voluntary not-for-profit organization whose purposes are to provide low-rate loans, investment options, and capital planning advice to First Nation governments) may require support as they develop a financial administration law or prepare to have their financial management system certified.

Advice

Description: Records relating to provision or receipt of advice regarding First Nations client services.

Document Types: Includes request for advice and response, memoranda, procedures, policies, legal opinions, statistical reports, agendas, minutes of meetings, correspondence, etc.
Record Number: FMB 300.A1

Presentation to First Nations, Workshops and Training Courses

Description: Development and Delivery or material for the presentations, workshops and training courses by the FMB for First Nations. The topics include: the objectives of the FMA, the role of the FMB, the Financial Administration Law Standards (FAL Standards), the Financial Management System Standards and the law approval, system certification and financial performance certification procedures.

Document Types: contracts, statements of work, proposals, evaluation criteria, memoranda, procedures, policies, legal opinions, project plans, statistical reports, agendas, minutes of meetings, training and educational material of all types – slides, speeches, course objectives, correspondence, etc.
Record Number: FMB 300.C1.01 (Workshops) and 300.C1.02 (Courses)

Non-Profit Organizations Clients Services (Atlantic First Nations Water Authority)

The Atlantic First Nations Water Authority (AFNWA) provides First Nations located on reserve in Atlantic Canada with a sustainable and adequate approach to water and wastewater service delivery based on industry best practice. The First Nations Financial Management Board (FMB) oversees a compliance framework to ensure sustainable service delivery and effective financial management. This quasi-regulatory framework requires the AFNWA to submit applications and budgets to the FMB who then may request further information from AFNWA as well as opinions from subject matter experts before providing their recommendation to Indigenous Services Canada.

The AFNWA is conducted within the FMB’s mandate as follows: The First Nations Fiscal Management Act ("FMA") establishes the following mandate for the FMB: Provide review and audit services respecting First Nation financial management.

Description: Records relating to First Nation communities who are participating with the AFNWA as it relates to their water and wastewater infrastructure and needs.

Document Types: Records may include applications, correspondence, directives development working papers, executed documents, meeting notes, testing.
Record Number: FMB 330.N1

Certification

At the request of a First Nation, the FMB will review the First Nation’s financial management system to determine if it is in compliance with its FMS Standards. If it is in compliance the FMB will issue a certificate to the First Nation.

At the request of a First Nation, the FMB will review the First Nation’s financial performance to determine if it is in compliance with the FP Standards.

A First Nation that wishes to become a borrowing member of the FNFA is required to enact a financial administration law that conforms to the FMB’s FAL Standards and must have either a FMS Certificate or an Financial Performance Certificate (FP Certificate) issued by the FMB.

Advice

Description: Records relating to provision or receipt of advice regarding First Nations client services.

Document Types: Includes request for advice and response, memoranda, procedures, policies, legal opinions, statistical reports, agendas, minutes of meetings, correspondence, etc.
Record Number: FMB 300.A1

Financial Administration Law

Description: The FMB has developed draft sample laws as templates that may be of assistance to First Nations in drafting their own financial administration law. These sample laws comply with the requirements of the FMA and FMB FAL Standards, and are based on standards developed by the FMB.

Document Types: Draft sample law
Record Number: FMB 800.S1

Development of Standards and Financial Administration Laws

Description: Records relating to the development of the FAL Standards, Financial Administration Law Sample, Financial Management System Standards and Financial Performance Standards. Includes proposed (draft) standards, sample policies, First Nation templates, guidelines, procedures, results of public input and final (approved) standards.

Document Types: contracts, statements of work, proposals, evaluation criteria, memoranda, procedures, policies, legal opinions, project plans, statistical reports, agendas, minutes of meetings, correspondence, research documents, presentations, reference material and court decisions, briefing notes.
Record Number: FMB 800.S1

Financial Performance Certification

Under the FMA, the FMB will, on request, review the financial performance of First Nations. First Nations that wish to apply to become a borrowing member of the FNFA must have a Financial Performance Certificate issued by the FMB. The Financial Performance Certificate indicates that the First Nation was in compliance with the Financial Performance Standards as at a specific date.

Description: Records relating to the financial performance review file for clients.

Document Type: Records may include financial statements, council resolution, letter of cooperation, formal request review, interim financial information, working papers, quality assurance, correspondence.

Financial Administration Law Approval – Informal Review

Description: Records relating to the conduct of a preliminary review of a First Nation’s law pursuant to Section 9(1)(a) of the FMA before the formal review.

Document Types: Records may include emails, letter of cooperation and the FMB’s response.
Record Number 300.F1

Financial Administration Law Approval – Formal Review

Description: Records relating to conducting a desk review of a financial administration law made by the council of a First Nation pursuant to Section 9(1)(a) of the FMA. Records may include pre-approval process (informal contact) including preliminary analysis; written request; copy of approved financial administration law; Band Council Resolution; First Nation certifications; other First Nation laws or resolutions; reviewer’s report to the FMB, Management Recommendation; and decision of the FMB that the First Nation’s financial administration law was made or was not made in accordance with the requirements of the FAL Standards. Includes request to FMB to reconsider its determination if proposed law was not made in accordance with the requirements and advisement to the First Nation of a FMB’s reconsideration.

Document Types: Reports; guides; written requests; copies of approved financial administration laws; Band Council Resolutions; First Nation certification documents; First Nation laws and resolutions; accounts of Management Recommendations; accounts of FMB decisions.
Record Number: FMB 300.F1

Financial Administration Law Approval – Updated Review

Description: Records relating to conducting a desk review of proposed amendments to a First Nation’s financial administration law approved by the FMB to determine if the amendments were made in accordance with the FAL Standards and to approve the amendments to the financial administration law. Records may include written request; proposed amendments; Band Council Resolution; First Nation certifications; other First Nation laws or resolutions; appointment of FAL reviewer (letter of engagement); reviewer’s report to the FMB; recommendation from FMB Management, and decision of the FMB that the proposed amendments to the First Nation’s financial administration law were made or were not made in accordance with the requirements of the FAL Standards. Includes request to FMB to reconsider its determination if proposed amendment were not made in accordance with the requirements and advisement to the First Nation of a FMB’s reconsideration.

Document Types: Reports; guides; written requests; copies of approved financial administration laws; Band Council Resolutions; First Nation certification documents; First Nation laws and resolutions; accounts of Management Recommendations; accounts of FMB decisions.
Record Number: FMB 300.F2

Financial Administration Law Approval – Approval Decision

Description: Records relating to rendering a decision by the FMB that a First Nation’s law meets or does not meet standards.

Document Types: Records may include advisement to First Nation that law or proposed amendments to the law meets or does not meet standards. Includes advisements to FNTC and FNFA if FMB approves law and/or proposed amendments.
Record Number: FMB 300.F2

Financial Management System Certification – Informal Review

Description: Records relating to conducting a preliminary review of a First Nation’s financial management system before the formal review.

Document Types: Records may include emails, letter of cooperation and the FMB’s response.
Record Number: FMB 300.F3

Financial Management System Certification – Formal Review

Description: Records relating to conducting a review of a First Nation’s financial management system to determine whether the First Nation is in compliance with the Financial Management System Standards. Records may include request for initial review; copy of letter of engagement to First Nation; notice of failure to cooperate; direction to reviewer to suspend initial review; desk review of submitted document and report to the FMB of reviewer’s findings; and FMB’s opinion/decision and report to First Nation; and issuance or non-issuance of certificate.

Document Types: requests for review, correspondence, letters of engagement, notices, reports, accounts of FMB’s opinions and decisions, certificates, transmittal notices, meeting requests and minutes of meetings.
Record Number: FMB 300.F3

Financial Management System Certification – Periodic Review

Description: Records relating to conducting a periodic review of the financial management system of a First Nation that has been issued a FMS Certificate to assess whether the First Nation remains in compliance with the Financial Management System Standards.

Document Types: Records may include letter of engagement to reviewer with appointment and scope; report to the FMB of reviewer’s findings; and receipt of the First Nation’s annual financial statements. This records series may also include revising the frequency of periodic reviews and replacement of reviewer.
Record Number: FMB 300.F4

Financial Management System Certification – Certification Decision

Description: Records relating to rendering a decision by the FMB that a First Nation’s financial management system meets or does not meet standards.

Document Types: Records may include advisement to First Nation financial management system meets or does not meet standards.
Record Number: FMB 300.F4

Financial Management System Certification – Certificate Revocation

Description: Records relating to revoking a certificate issued to a First Nation if, on the basis of financial or other information available to the FMB, the FMB is of the opinion that the basis upon which the certificate was issued has changed.

Document Types: Records may include notice of intention to revoke, First Nation’s response, and the FMB’s notice of decision to revoke certificate.
Record Number: FMB 300.F5

Financial Performance Certification – Informal Review

Description: Records relating to conducting a preliminary review of a first Nation’s financial performance before the formal review.

Document Types: Records may include emails, letter of cooperation and the FMB’s response.
Record Number: FMB 300.F6

Financial Performance Certification – Formal Review

Description: Records relating to conducting a review of a First Nation’s financial performance to determine whether the First Nation is in compliance with the Financial Performance Standards. Records may include request for review of a First Nation’s financial performance; letter of engagement to reviewer with appointment and scope; copy of letter of engagement to First Nation; notice of failure to cooperate; direction to reviewer to suspend review; desk review of submitted documents and report to the FMB of reviewer’s findings; and FMB’s opinion/decision and report to First Nation; and issuance or non-issuance of certificate. Includes requests for meeting regarding report and meeting notes (agenda, minutes). This records series may also include replacement of reviewer and the FMB’s decision to suspend review based on credible and material information relating to the economic circumstances or financial performance or management of the First Nation.

Document Types: requests for review, correspondence, letters of engagement, notices, reports, accounts of FMB’s opinions and decisions, certificates, transmittal notices, meeting requests and minutes of meetings.
Record Number: FMB 300.F6

Financial Performance Certification – Certification Decision

Description: Records relating to rendering a decision by the FMB that a First Nation’s financial performance meets or does not meet standards.

Document Types: Records may include advisement to First Nation that its financial performance meets or does not meet standards.
Record Number: FMB 300.F6

Financial Performance Certification – Certificate Revocation

Description: Records relating to revoking a certificate issued to a First Nation if, on the basis of financial or other information available to the FNFMB, the FNFMB is of the opinion that the basis upon which the certificate was issued has changed.

Document Types: Records may include notice of intention to revoke, First Nation’s response, and the FNFMB’s notice of decision to revoke certificate.
Record Number: FNFMB 300.F7

Intervention

Under the FMA, the FMB has the obligation to intervene first, when requested to do so by FNTC, if a First Nation is raising local revenues under the FMA and has failed to comply with its obligations relating to its local revenue laws under the FMA; or second, when requested to do so by the FNFA, if a First Nation has failed to meet its obligations as a borrowing member under the FMA or under a borrowing agreement with the FNFA.

On the request of FNTC, the authority of the FMB to enter into a co-management arrangement or to act as third party manager of local revenues of a taxing First Nation under the FMA is intended to ensure that the First Nation is enacting and administering its local revenue laws appropriately and fairly.

On the request of FNFA, the authority of the FMB to enter into a co-management arrangement or to act as third party manager of local revenues or other revenues of a borrowing member under the FMA is intended to ensure that the First Nation is meeting its financial obligations to the FNFA resulting in protection of the interests of the other borrowing members of the FNFA and of the interests of the investing community in the debentures issued by the FNFA. Ultimately these intervention services will support more attractive borrowing terms for First Nation participating in an FNFA debenture.

The FMB is able to provide support and stability to a First Nation during periods of transition or financial difficulty. This ensures that public confidence in the FMA’s taxation and borrowing process is maintained. The FMB works with both the FNFA and the FNTC to identify and address problem situations in a timely manner, with the minimum intervention required by the FMB in the circumstances.

Template

The FMB has extensive policies, procedures and templates for managing the intervention process.

Description: Records relating to template documents for First Nations.

Document Types: Includes request for advice and response, memoranda, procedures, policies, legal opinions, statistical reports, agendas, minutes of meetings, correspondence, etc.
Record Number: FMB 600-T1

Intervention – Co-management Arrangement

Description: Records relating to co-managing a First Nation’s local revenues or other revenues, as applicable, under section 52, FNFMA. Records may include notice from First Nations Tax Commission (FNTC) or FNFA; notice of co-management arrangement to First Nation; notice to First Nations Tax Commission (FNTC) and FNFA of co-management arrangement; letter of engagement if the FMB appoints a person who is not an employee of the FMB to act as an agent of the FMB; notice of termination by FMB including advisements to FNTC and FNFA. Includes requests to First Nation for information or requests to First Nations for access to records or documents; explanations, record of receipt/return of records or documents from/to First Nation; and transmittal of orders or revocation of orders requiring cheques be co-signed by appropriate individual to First Nation’s financial institution. Also includes remedial plans and reports; termination reports; requests for meeting to review remedial plans or reports; and meeting notes (agenda, minutes).

Document Types: requests for review, requests for information, correspondence, letters of engagement, notices, remedial plan and reports, accounts of FMB’s opinions and decisions, certificates, transmittal notices, meeting requests and minutes of meetings, plans, accounts of transmittal of orders and revocation.
Record Number: FMB 300.I1

Intervention Third Party Management

Description: Records relating to assuming a First Nation’s local revenues or other revenues, as applicable, under section 53, FMA. Notice from First Nations Tax Commission (FNTC) or FNFA; notice of third party management to First Nation; copy of notices and orders to First Nations Tax Commission (FNTC), FNFA and Minister of third party management; notice of assumption or termination by FMB including advisements to First Nations Tax Commission (FNTC), FNFA and Minister. Includes reviews every three months (i.e. progress reports) and results of review reports; requests to First Nation for information or requests to First Nations for access to records or documents; explanations, record of receipt/return of records or documents from/to First Nation; and transmittal of copy of notice of assumption of third party management or notice of authorization of individuals to act as signatory for a manager to each financial institution. Also includes remedial plans and reports; termination reports and transmittal of termination notice to Minister; final reports, requests for meeting to review remedial plans or reports; and meeting notes (agenda, minutes).

Document Types: notices and orders; Band Council Resolution; progress reports and results of review reports; requests for information; requests for access to records or documents; explanations, record of receipt/return of records; transmittals of copies of notices; remedial plans and reports; termination reports and transmittal of termination notice to Minister; final reports, requests for meeting to review remedial plans or reports; and meeting notes (agenda, minutes).
Record Number: FMB 300.I2

Product and Service Development

The function of managing research projects and developing standards and policies. Activities include reviewing research proposals, internally or externally generated; evaluating which projects, to undertake; and preparing a recommendations report to the FMB. Includes receiving input from First Nations; the FMB internal review process, the courts, other First Nation institutions and other interested parties and developing operating policies and establishing standards to assist first Nations in financial administration law approval and financial management system and performance certification. Standards may relate to certification, intervention or capacity development and may include standards, sample policies, First Nation templates, guidelines, and procedures.

Committee Management

Description: Records relating to establishing and reviewing terms of reference, setting and preparing the agenda, developing the meeting calendar, if applicable, arranging venue and catering, preparing and distributing meeting papers including minutes from previous meeting, holding meetings, taking and writing-up minutes, reports, and decisions, distributing minutes and/or report for comment or review. Includes records relating to establishing stakeholder working committees to assist the FMB in policy development.

Document Types: Meeting agendas and minutes, correspondence pertaining to the organization of meetings, list of attendees, documents presented at meetings, contracts for venues.
Record Number: FMB 800.C1

Operating Policy Development

Description: Records relating to the formulation and development of operating policies/ procedures based on input from First Nations, the FMB internal review process, the courts, other First Nation institutions and other interested parties and reporting to the FMB, as required. Policy/ procedure is accepted or rejected.

Document Types: Records may include policy/ procedure proposals; research, drafts and consultation documents; and master sets of approved, signed policies and procedures.
Record Number: FMB 800.O1

Standards Development

Under the authority of the FMA, the FMB has established standards for financial administration laws, financial management system and financial performance of First Nations which choose to access FMB services under the FMA.

Description: Records relating to establishing standards, not inconsistent with the FMA or its regulations. Standards may relate to financial administration laws, financial management system or financial performance certification, intervention or capacity development and may include standards, sample policies, templates, guidelines, and procedures.

Document Types: Records may include proposed (draft) standard, results of any consultation and final (established) standard.
Record Number: FMB 800.S1

Research Projects

Description: Records relating to reviewing which projects to undertake, preparing a recommendations report to the FMB.

Document Types: Records may include project proposal, recommendations report to the FMB, and meeting notes, faxes, emails and notes to file.
Record Number: FMB 800.R1

Internal Services

Internal services constitute groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. These groups are management and oversight services, communications services, legal services, human resources management services, financial management services, information management services, information technology services, real property services, materiel services, acquisition services, and travel and other administrative services. Internal services include only those activities and resources that apply across an organization and not to those provided specifically to a program.

Acquisition Services

Acquisition services involve activities undertaken to acquire a good or service to fulfill a properly completed request (including a complete and accurate definition of requirements and certification that funds are available) until entering into or amending a contract.

Communications Services

Communications services involve activities undertaken to ensure that Government of Canada communications are effectively managed, well coordinated and responsive to the diverse information needs of the public. The communications management function ensures that the public—internal or external—receives government information, and that the views and concerns of the public are taken into account in the planning, management and evaluation of policies, programs, services and initiatives.

Financial Management Services

Financial management services involve activities undertaken to ensure the prudent use of public resources, including planning, budgeting, accounting, reporting, control and oversight, analysis, decision support and advice, and financial system.

Human Resources Management Services

Human resources management services involve activities undertaken for determining strategic direction, allocating resources among services and processes, as well as activities relating to analyzing exposure to risk and determining appropriate countermeasures. They ensure that the service operations and programs of the federal government comply with applicable laws, regulations, policies and plans.

Information Management Services

Information management services involve activities undertaken to achieve efficient and effective information management to support program and service delivery; foster informed decision making; facilitate accountability, transparency and collaboration; and preserve and ensure access to information and records for the benefit of present and future generations.

Information Technology Services

Information technology services involve activities undertaken to achieve efficient and effective use of information technology to support government priorities and program delivery, to increase productivity, and to enhance services to the public.

Legal services

Legal services involve activities undertaken to enable government departments and agencies to pursue policy, program and service delivery priorities and objectives within a legally sound framework.

Management and Oversight Services

Management and oversight services involve activities undertaken for determining strategic direction and allocating resources among services and processes, as well as those activities related to analyzing exposure to risk and determining appropriate countermeasures. They ensure that the service operations and programs of the federal government comply with applicable laws, regulations, policies or plans.

Materiel Services

Materiel services involve activities undertaken to ensure that materiel can be managed by departments in a sustainable and financially responsible manner that supports the cost-effective and efficient delivery of government programs.

Real Property Services

Real property services involve activities undertaken to ensure that real property is managed in a sustainable and financially responsible manner, throughout its life cycle, to support the cost-effective and efficient delivery of government programs.

Travel and Other Administrative Services

Travel and other administrative services include Government of Canada travel services, as well as those other internal services that do not smoothly fit with any of the internal services categories.

Classes of Personal Information

Program Administration

This class describes the categories of personal information that support the Capacity Development, Certification and Intervention programs. The information is limited to the first and last names of First Nation government representatives, their title and status as representatives, their contact information, signature and other personal information that they may have voluntarily shared in their correspondence with the FMB. The personal information of First Nation government representatives is not collected, used or shared/disclosed for any administrative purpose, but it may be shared with the representatives of the First Nations Tax Commission and the First Nations Financial Authority for the administration of the three FMB programs listed above. The information about these three programs is organized and filed by the names of the First Nation governments that interact with the FMB. The retention and disposition standards vary according to each program, in accordance with the standards established pursuant to the Library and Archives Canada Act.

Manuals

The following manuals are referred to as “Core documents”:

Additional Information

The Government of Canada encourages the release of information through requests outside of the ATIP process. You may wish to consult the First Nations Financial Management Board’s Completed Access to Information (ATI) summaries. To make an informal request, contact:

First Nations Financial Management Board
100 Park Royal, Suite 300
West Vancouver, British Columbia V7T 1A2
Telephone: 604-925-6665
Facsimile: 604-925-6662
Email: Please send a message using the form below.

The FMB conducts Privacy Impact Assessments (PIAs) to ensure that privacy implications will be appropriately identified, assessed and resolved before a new or substantially modified program or activity involving personal information is implemented.

Please see the Introduction to this publication for information on formal access procedures under the provisions of the Access to Information Act and the Privacy Act. The following outlines how to make a formal ATIP request.

Mail your letter or Access to Information Request Form (Access to Information Act) or Personal Information Request Form (Privacy Act), along with any necessary documents (such as consent or the $5.00 application fee for a request under the Access to Information Act) to the following address:

Access to Information and Privacy Coordinator

First Nations Financial Management Board
100 Park Royal, Suite 300
West Vancouver, British Columbia V7T 1A2
Telephone: 604-925-6665
Facsimile: 604-925-6662
Email: Please send a message using the form below.

Please note: Each request made to the First Nations Financial Management Board under the Access to Information Act must be accompanied by an application fee of $5.00, cheque or money order made payable to the Receiver General of Canada.

Reading Room

In accordance with the Access to Information Act and Privacy Act, an area on the premises will be made available should you wish to review materials on site. The address is:

First Nations Financial Management Board
100 Park Royal, Suite 300
West Vancouver, British Columbia V7T 1A2
Telephone: 604-925-6665
Facsimile: 604-925-6662
Email: Please send a message using the form below.