2002 December Report of the Auditor General of Canada

Non-financial reports

Plan

Indian and Northern Affairs Canada (INAC)

Five-year Housing Plan

Sets out the revenues and expenditures for housing by year and source of funding support (INAC, CMHC, Band funds, etc.).

Support for proposals

Canada Mortgage and Housing Corporation (CMHC)

Environmental reports

These reports are required in support of rental housing proposals involving more than six units to determine if there is contamination such as chemicals, on the sites being considered for housing units.

Activity

INAC

Adult Care Monthly Report (an annual report in five-year agreements)

Provides information on the client who was served, the type of care received, and the nursing hours involved.

Census

INAC

Post-secondary education

The annual census reports on the numbers of students funded, the institutions they attend, and related information.

Monitoring

Human Resources Development Canada (HRDC)

Monitoring reports

Compiles the observations and recommendations that result from a visit by personnel from the Saskatchewan Indian Training Assessment Group Inc. to First Nation management areas. It covers matters such as financial claims, Employment Insurance activities, and capital assets.

Evaluation

INAC

Five-year school evaluations

A review of the education program in First Nation-operated schools is required every five years.

Financial reports

External audited financial statements

INAC

First Nations external audited financial statements

External auditors, appointed by the chief and council, audit the financial statements and report directly to them.

Other financial reports

Health Canada

Budgets and cash flow statements for new contribution programs

Generally a one-page statement covering the period of the contribution agreement for each program.