Year-end Reporting Handbook
for First Nations, Tribal Councils and
First Nation Political Organizations
Table of Contents
- Introduction
- Scope of the Handbook
- References
- Definitions
- General Financial Reporting Requirements
- Financial Statements - Recipients
- Financial Statements - Agencies
- Generally Accepted Accounting Principles - First Nations
- Generally Accepted Accounting Principles - Tribal Councils and First Nation Political Organizations
- Indian and Northern Affairs Canada Financial Reporting Requirements for Recipients
- Program / Service Revenues and Expenditures Schedules
- Presentation of Member's Equity in Recipient's Summary (consolidated) Statement of Financial Position
- Funds Held in Trust
- Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration
- Auditor's Management Letter
- Funding Reconciliation
- Federal Government Funding - Financial Reporting Requirements
- Scope
- Background
- Disclosure with Consolidated Financial Statements
- Instructions for Preparing the Schedule
- Summary of Year-end Financial Reporting Requirements
Annexes
| Annex A |
Example of a Program and Service Revenues and Expenditures Schedule |
| Annex B |
Statement of Receipt and Expenditure of Indian Moneys - Capital Trust Moneys |
| Annex C |
Statement of Receipt and Expenditure of Indian Moneys - Revenue Trust Moneys |
| Annex D |
Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration - Elected or Appointed Officials |
| Annex E |
Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration - Unelected Senior Officials (Option 1) |
| Annex F |
Schedule of Salaries, Honoraria, Travel Expenses and Other Remuneration - Unelected Senior Officials (Option 2) |
| Annex G |
Schedule of Federal Government Funding - Format |
| Annex H |
Schedule of Federal Government Funding - INAC Programs and Services Categories |
| Annex I |
Schedule of Federal Government Funding - Health Canada First Nation and Inuit Health Programs and Services Categories |
| Annex J |
Schedule of Federal Government Funding - Canada Mortgage and Housing Corporation Programs and Services Categories |
Year-end reporting handbook for First Nations, Tribal Councils and First Nation Political Organizations (PDF 282 Kb) in PDF format.
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