State of funding for government affairs as well as accountability for how funding is used by Assembling of First Nations’ various bands Socioeconomics issues with be discussed Economic development, resource management, public safety, water and land management More enforcement of accountability and transparency including look at funding and outcomes. All parties need to look at solutions and not the blame game

1. Aboriginal Issues – Canada
BY: PAUL YOUNG, CPA, CGA
DATE: SEPTEMBER 1, 2018

2. Paul Young - Bio
• CPA, CGA (1996)
• Financial Solutions (FOPM/FPM)
• SME – Risk Management
• SME – Close, Consolidate and Reporting
• SME – Public Policy
• SME – Financial Solutions
• SME – Advance Technology and Market
Entry
• SME – Supply Chain Management
• SME – Business Strategy and Restructuring
Contact information:
Paul_Young_CGA@Hotmail.com

3. Summary
• State of funding for government affairs as well as accountability for
how funding is used by Assembling of First Nations’ various bands
• Socioeconomics issues with be discussed
• Economic development, resource management, public safety,
water and land management
• More enforcement of accountability and transparency including
look at funding and outcomes.
• All parties need to look at solutions and not the blame game

4. Annual F/S – Aboriginal Affairs
• Source – Fiscal Monitor - https://www.fin.gc.ca/fiscmon-revfin/pdf/2017-10-eng.pdf

5. Funding/Indigenous Affairs
https://www.aadnc-
aandc.gc.ca/eng/1480427604657/1480427680996

6. Transparency

7. Justice System
• I am all about the facts, but
Trudeau continues to mislead
when it comes to Boushie family.
The role of government is set the
laws and not the conviction.
Liberals seem to think they can
force changes to jury selection
process, right? Any changes
should require a review from all
parties including crown
attorneys, legal community,
taxpayers, etc.
https://www.ctvnews.ca/politics
/boushie-s-family-meets-
federal-ministers-after-acquittal-
in-murder-trial-1.3800318.
• If Raybould was concern with
fair trial then why did she not
push for the trial to be moved to
Regina or Saskatoon? It seems
the Liberals only respond when
it is opportunity to sway votes
the Liberal Party of Canada
direction in terms of polls.
1. ¼ prisoners are first nations http://www.statcan.gc.ca/pub/85-002-x/2017001/article/14700-eng.htm
2. RCMP has investigated missing and murder first indigenous people as such believe 70% of the murders
were committed by first indigenous - https://www.theglobeandmail.com/news/politics/70-per-cent-of-
murdered-aboriginal-women-killed-by-indigenous-men-rcmp-confirms/article23868927/
3. Trudeau will have used anything for brownie points including the Boushie case. The problem is Boushie
was no saint as his numerous facebook posts discussed giving the finger to law -
https://www.thestar.com/news/canada/2018/02/08/closing-arguments-set-to-begin-at-trial-for-gerald-
stanley-farmer-charged-with-killing-colten-boushie.html
4. There have been systemic issues with first nations for decades. The problem with government has been
throwing money at the systems without truly measuring money against improving outcomes -
https://www.slideshare.net/paulyoungcga/government-policies-aboriginal-affairs-canada-february-2018
5. Assembly of First Nations deflects off the issues on reserve. There needs to be more audits and reviews to
ensure outcomes are improved on reserves
6. Murder rate is down in Canada - http://www.statcan.gc.ca/pub/85-002-x/2017001/article/54879-eng.htm.
7. More involvement by Elders with youth to help guide then down paths in life including connections
between their traditions and being successful with a career and family
https://www.theglobeandmail.com/life/relationships/indigenous-youth-bridging-generation-gap-with-
elders-to-help-savecultures/article36068068/
8. Drug and Alcohol abuse - http://www.cbc.ca/news/canada/british-columbia/bc-overdose-crisis-first-
nations-1.4234067
9. There are also examples where the punishment does not fit the crime -
http://www.cbc.ca/news/canada/saskatoon/van-de-vorst-family-outraged-after-drunk-driver-catherine-
mckay-sent-to-healing-lodge-1.3997984
10. Juror selection has been going on for years. There are specific criteria when selecting a juror for a trial -
http://otlablog.com/jury-selection-and-responsibilities/
11. Raybould is former Crown Attorney as such should know how jurors are selected
https://www.thestar.com/news/gta/2008/10/14/the_inexact_art_of_jury_selection.html

8. Transparency
• “The call for an audit at the Samson Cree Nation in Maskwacis just south of
Edmonton comes just weeks after CBC News reported on an audit at Alexander
First Nation that identified $2.1 million in unexplained payments by a former chief
and staff.” Source - http://www.cbc.ca/news/canada/edmonton/samson-cree-members-
demand-audit-of-chief-and-council-1.3804461
• “Existing legislation fails to protect the economic rights of First Nations band members or
allow them to hold leaders to account financially, critics say. Band representatives across
the country are calling for new legislation and measures, based on widespread
consultations with grassroots First Nations members, to correct the problem. "The system
does not protect the rights of band membership," said Karen McCarthy, an off-reserve
member of Alberta's Whitefish Lake First Nation 128, 220 kilometres northeast of
Edmonton. ” – source - http://www.cbc.ca/news/canada/edmonton/they-need-to-help-
us-first-nations-members-say-laws-fail-to-protect-economic-rights-1.3886587

10. Liberal Party of Canada / Justin Trudeau
• National Post analysis of the 2014-2015 financial statements filed by 559 First Nations
that complied with the First Nations Financial Transparency Act showed found that 172
of them posted financial statements that violated generally accepted public sector
accounting standards. Some of those violations were relatively minor while others were
serious enough that the band’s auditors were unable to provide an opinion about the
accuracy of the financial statement. The Trudeau government suspended the First
Nations Financial Transparency Act for the 2015-16 financial year so it is unclear how
some First Nations governments will be compelled to improve their financial reporting
and controls. –Source - http://news.nationalpost.com/news/canada/canadian-
politics/unheralded-committee-seeks-monumental-change-to-the-way-first-nations-
get-billions-in-federal-funds
• “The federal Liberal government showed more solidarity with Canada's First
Nations on Friday as it lifted sanctions against indigenous communities that have
not complied with a Conservative spending transparency law.” Source -
http://www.huffingtonpost.ca/2015/12/18/ottawa-stops-withholding-first-nations-
funding-halts-transparency-””measures_n_8840112.html

13. The First Nations groups named by the government are from the following provinces and
territories:
•15 in Manitoba
•12 in British Columbia
•10 in Saskatchewan
•3 in Alberta
•1 in Quebec
•1 in Yukon
•1 in Northwest Territories
• Read more: http://www.ctvnews.ca/canada/52-first-nations-could-lose-funding-for-
failing-to-report-finances-1.2122557#ixzz3KZMFv8dR
• 90% of First Nations have complied to disclosure
• Justin Trudeau wants to reverse the act, but is pushing for Transparency of
government: http://globalnews.ca/news/1503244/conservatives-slam-trudeau-for-
saying-hed-repeal-first-nations-salary-law/

14. Economic
Development

15. First Nations / Oil Sands
Source - http://calgaryherald.com/business/energy/be-a-partner-first-nations-buy-stake-in-suncor-project-in-historic-deal

16. Kinder Morgan / First Nations
• Source - https://www.straight.com/news/1127031/federal-court-appeal-
rules-favour-first-nations-challenge-against-kinder-morgan
Indigenous peoples have won a major court victory in their
efforts to halt the development of a $9.3-billion pipeline
project.
Today in a unanimous decision, the Federal Court of
Appeal quashed the Trudeau government's approval of the
Trans Mountain Pipeline Project, due to shortcomings in
the National Energy Board's review and the government's
lack of meaningful consultation with First Nations.
The regulator's refusal to consider the impact of pipeline
project on endangered southern resident orcas was one of
the factors cited in the ruling, which was written by Justice
Eleanor R. Dawson.
She wrote that there was an "unjustified failure" to assess
the effects of shipping that would result from the project.
This oversight led the NEB to conclude that section 79 of
the Species at Risk Act was not worth considering with
regard to how the diluted bitumen was going to reach
export markets.
• A few vocal first nations were allow to hold up a project when
other first nations wanted the project -
http://aptnnews.ca/2018/04/13/alberta-pipeline-draft/ and others
said no . Ontario bands said no to support -
https://www.nationalobserver.com/2018/05/02/news/chiefs-133-
first-nations-join-fight-against-kinder-morgan-pipeline-and-
oilsands
• A few first nations are challenging the tanker ban -
https://business.financialpost.com/commodities/energy/an-
unjustified-infringement-first-nation-sues-ottawa-british-
columbia-over-oil-tanker-ban
• The judge’s ruling is bias towards a maverick band of first
nations. The judge also seem to ignore a court decision that First
Nations cannot veto natural resources projects -
https://www.jwnenergy.com/article/2017/7/supreme-court-
canada-confirms-first-nations-have-no-veto-power-over-
resource-projects/
• Where is the Assembly of First Nations on Pipelines -
https://toronto.citynews.ca/2016/06/22/first-nations-deeply-
involved-in-natural-resource-development-study/ “Canada’s First
Nations have a stake worth hundreds of millions of dollars in resource
industry development and are likely to call more of the industry’s shots
in the future, concludes a research paper. “There is not going to be a
very substantial expansion of the resource sector in Canada without full
partnerships with indigenous Canadians,” said Ken Coates of the
University of Saskatchewan.
• ”

17. Inuvik-Tuktoyaktuk Highway opens
Source - http://www.cbc.ca/news/canada/north/inuvik-tuktoyaktuk-nwt-road-worth-it-1.4395052

18. Hydro Projects
Source - https://www.opg.com/generating-power/hydro/projects/lower-
mattagami/Pages/lower-mattagami.aspx
OPG is now producing more, clean, renewable electricity from three new generating units at existing stations
in Little Long, Harmon and Kipling. OPG also replaced the existing Smoky Falls facility with a new three-unit
station. The stations are located approximately 70 kilometres north of Kapuskasing and 200 kilometres south
of Moose Factory.
The project has added 438 megawatts (MW) of new hydro capacity without creating new dams on other
rivers. This reduces the environmental impacts that would otherwise be caused by new developments.
Hydro stations typically remain in service for 90 years or more. Hydro electricity is crucial to Ontario's
electrical system because it provides renewable energy on demand, when it’s needed most.

19. Source - http://www.bcbc.com/news-releases/2016/business-council-of-bc-and-the-bc-assembly-of-
first-nations-sign-historic-memorandum-of-understanding
British Columbia’s business and First Nations leadership have signed a landmark
agreement to ensure all BC residents share in the prosperity generated by
sustainable economic development. The Memorandum of
Understanding between the British Columbia Assembly of First Nations (BCAFN)
and the Business Council of British Columbia (BCBC) will bring greater certainty
for business to invest and operate and, of utmost importance, opportunity for
First Nations to be full participants in the economic future of the province. It is
believed to be the first agreement of its kind between a broad business
organization and a provincial First Nations organization.

20. Comparable Reserve Example

21. New Transfer
• The First Nations need to develop a new revenue sharing plan
• The rich reserves give to the poor reserves
• There needs to be mechanism that allows Rich Reserves that have more mineral
rights/economic development options to share some of their revenue with reserves
that lack the same revenue capacity
• There needs to be more opportunities for small businesses to grow and develop on
the reserve, i.e. tourism, agriculture, food processing, general trades, etc.

22. Reserve Comparison

23. Indian Reserve Example

24. Indian Reserve Example

25. Indian Reserve Example

26. Public Safety – Fire Protection and
Prevention

27. Fire Fighting / Public Safety
• http://www.cbc.ca/news/canada/saskatoon/blaine-wiggins-
aboriginal-firefighters-association-exec-director-says-fire-codes-
needed-on-first-nations-1.2963828
• http://news.gc.ca/web/article-en.do?nid=929379
• http://www.cbc.ca/news/canada/saskatchewan/makwa-
sahgaiehcan-first-nation-fire-reflects-inadequate-resources-for-
reserves-1.2963740

28. Fire Fighting / Public Safety
• Options
• Work with big cities and/or other cities to purchased equipment (i.e.
retired)
• Work with setting the priorities (i.e. funding/options) as part of
supporting firefighting protection and/or prevention. All reserves
should have a building/fire inspector
• Work with Canadian Professional Fire Fighting Association to offer
exchanges, i.e. Aboriginal Firefighters sent to train with professional
firefighters
• Work with Ministry of Natural Resources as part providing Firefighting
training, i.e. grass/forest fires/etc.

29. Accounting/Financial Reporting

30. Audits / Reporting
• Bring in consistency of Reporting
• All reserves should be required to file their F/S including SORP (1-2-3-4) as
part of their supplemental information
• All reserves should have mandatory involvement of the first nations people as
part of the budget process
• Assembly of First Nations need to become more involved with audits
including value for money and/or performance audits
• Assembly of First Nations need to work with the Federal Government and the
reserves to come up with a revenue sharing model. There needs to be more
disclosures on money earned from resource management
• Assembly of First Nations need to work with the Federal Government as well
as Mining Companies on development of infrastructure. There should be
more reporting on investment made by mining companies

31. Audits / Reporting
• First Nations Actions (Audits)
• http://www.theglobeandmail.com/news/politics/ottawa-probes-
reserve-money-management-practices/article17785008/
• Assembly of First Nations need to be more active when audit information is
presented to them show inappropriate use of money. There should be mechanism
for the assembly of first nation to step in as part taking over the finances of reserves.

32. Commitments/ Trudeau
• https://www.youtube.com/watch?v=N3cHsClm4l4

33. Justin Trudeau / Promises
Source - http://www.cbc.ca/radio/thecurrent/the-current-for-january-26-2017-1.3951896/indigenous-leaders-give-trudeau-government-failing-grade-on-delivering-promises-1.3951900
CBC – January 25, 2017

34. First Nations and Tanker ban
• http://business.financialpost.com/news/first-nations-chiefs-plan-to-challenge-liberal-oil-tanker-ban-for-
british-columbia

35. Public Safety

36. Policing Reserves
• RCMP or local Band Policing
• More programs for at risk youth on the reserves
• Job Training
• Physical activity
• Mentoring programs (i.e. bring in successful business entrepreneur)
• Band Council and Police
• More work on social policies to reduce the domestic violence
• http://www.nwac.ca/nwacs-response-special-committee-violence-against-
indigenous-women-scvaiw-2014-03-26-en

37. Legal System
• https://www.cp24.com/news/political-commentary-on-court-verdicts-hurts-views-of-justice-system-lawyers-1.3798641
• “The public perception of political interference in criminal trials places the independence of Canada's judiciary system at risk, lawyers say.
• Concerns have been raised following federal Justice Minister Jody Wilson-Raybould's comments on the acquittal of a white farmer charged in the death of an Indigenous man in
Saskatchewan.
• Government sets out the laws. The police and the court system are supposed to enforce those laws
• Jury selection – The issue came up about jury selection. Yet there has always been jury panel selection process - http://www.canadianlawsite.ca/jury-duty.htm
• Conviction – The crown attorney had to prove his/her case in court. It is role of the defense to find holes in the prosecution case through the presentation of evidence as well as witness
• There have been examples of people being railroaded due to their ethic and/or socioeconomic background. It is the railroading that should be stopped as part of fixing the legal system
in terms of the system being fair to all
• There have been issues with first nations for years. All level of governments have never came up with solutions - https://www.slideshare.net/paulyoungcga/government-policies-
aboriginal-affairs-formerly-first-nations-canada-december-2016
• The AFN also needs to be more involved including internal audits as well as review of socioeconomic conditions of all bands. It is time AFN to start looking at funding in terms of
outcomes. The problem first nations due not want oversight as they push Trudeau to ripped up the accountability and transparency act - http://nationalpost.com/news/politics/first-
nations-fiscal-accountability-dropped-after-liberals-cut-enforcement-measure-at-end-of-2015.
• Liberals led by Trudeau are more about being opportunistic in terms of votes than about introducing policy that would help groups like the first nations.
• Indian Act has come up like modernizing it. The problem Indian Act has many pieces to it as such it is not easy to either ripped it up or make changes to it.
http://www.macleans.ca/politics/ottawa/why-dismantling-the-indian-act-will-be-nearly-impossible/
• We also have seen a few corrupt bands which also does not help various first nations people in terms of supporting their members - https://www.thestar.com/news/gta/2017/12/08/first-
nations-assembly-demands-answers-in-fraud-against-communities.html
• I have always said AFN needs to re-look at wealth sharing between bands.

38. Water Treatment

39. Water Treatment

40. Market – Water Management

41. Market – Water Management

42. First Nations
Examples
VARIOUS BANDS

43. Indian Reserve – Wapeka First Nation

44. Indian Reserve – Wapeka First Nation

45. Indian Reserve – Wapeka First Nation
• Salaries

46. Indian Reserve – Wapeka First Nation
• Salaries

47. Wapekeka Fire

48. Education

49. Education• Atleo is AFN prior to Belgarde as such his role is to work with Ottawa. Mr.
Atleo was making huge strides with Ottawa, but many members of AFN did
not like his approach!

50. Education

51. MPP Comments

52. Missing Aboriginals