First Nations financial statements and remuneration
Find audited financial statements and Chief and Council remuneration schedules for First Nations covered by OpenBand. Start with a Nation, choose a fiscal year, and follow the original Indigenous Services Canada document to check the figures.
Find a Nation’s financial records
OpenBand currently covers Saskatchewan and Alberta. Coverage and extraction differ between Nations and fiscal years.
What is an audited financial statement?
Financial statements describe the reporting entity’s revenues, expenses, financial position, and other disclosures for a fiscal year. Read the auditor’s report and accompanying notes to understand scope, accounting policies, and qualifications. A consolidated statement can include controlled organizations, so figures may describe more than the band office alone.
What do Chief and Council remuneration schedules show?
Remuneration schedules report payments and expenses for the named officials during the stated year. Remuneration, other payments, and travel or expense reimbursements are different fields. A historical row is not evidence that an official currently holds office, and a recorded amount is not a finding about the appropriateness of that payment.
How do I compare two fiscal years?
Check that the fiscal-year periods, reporting entities, and accounting categories match. Read the notes for restatements and changes in reporting. A surplus is the difference between reported revenues and expenses; it does not establish how much cash is available for unrestricted spending. Missing data should not be treated as zero.
Where do the original documents come from?
OpenBand links to the public FNFTA filings indexed by Indigenous Services Canada. OpenBand is an independent tool and is not the Nation’s official website.
ISC: First Nations Financial Transparency Act · OpenBand methodology and corrections