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Finance

Student in Free Enterprise (SIFE) [Saint Mary's University, SMU]

Publisher: 
Saint Mary's University (SMU)
Year of publication: 
2012

SIFE SMU is the Saint Mary's University chapter of SIFE (Students in Free Enterprise). With 50 teams in our country alone, there is potential for huge impact nation-wide. SIFE runs a variety of educational projects throughout the year that touch on guidelines such as learning and teaching personal and financial success skills, business ethics, market economies, and entrepreneurship.

Backgrounder - Aboriginal Capital Corporations [Aboriginal Affairs and Northern Development Canada, AANDC]

Publisher: 
Aboriginal Affairs and Northern Development Canada (AANDC)
Year of publication: 
2007

"Aboriginal Capital Corporations (ACCs) are loan corporations, owned and operated by Aboriginal people."

Tools [First Nation Financial Planning, FNFP]

Publisher: 
First Nation Financial Planning
Year of publication: 
2012

List of Planning, Budget and Accountability resources

The Accountability Cycle - Fiscal Plan & Final Program Budgets [First Nation Financial Planning, FNFP]

Publisher: 
First Nation Financial Planning
Year of publication: 
2012

The Fiscal Plan is a consolidated, program by program budget. The fiscal plan lays out the overall Band Council budget for the new fiscal year and is based upon approved Program Work Plans. Program budgets set out expected financial activities during the fiscal year. They are based on an analysis of revenues and expenditures and include both capital and operational expenditures.

The Budgetary Cycle - Revenue Forecast [First Nation Financial Planning, FNFP]

Publisher: 
First Nation Financial Planning
Year of publication: 
2012

A Revenue Forecast is a realistic summary of anticipated income from all sources including federal government departments, provincial ministries, community-based royalties, trusts and foundations, and private agreements.

The Planning Cycle - Capital Plan [First Nation Financial Planning, FNFP]

Publisher: 
First Nation Financial Planning
Year of publication: 
2012

A Capital Plan is a prioritized listing (including cost estimates) for major capital projects that the community would like to undertake over the next five years. The Capital Plan includes both mandatory and optional capital projects, as well as funded and unfunded projects. Capital Projects are usually defined as projects related to the planning, design, construction, renovation or purchase of facilities for education, housing, or community infrastructure purposes. Capital assets are permanent resources in the community such as buildings, roads, utilities, land, and equipment.

The Planning Cycle - Preliminary Program Budgets [First Nation Financial Planning, FNFP]

Publisher: 
First Nation Financial Planning
Year of publication: 
2012

Preliminary Program Budgets outline the activities that will be undertaken on a program-by-program basis. These Budgets effectively implement the priorities established and approved by Band Council while meeting minimum program standards. Program budgets are costed plans. That means they not only establish what the program will do, but also estimates the funds required to carry out those activities.

The Planning Cycle - Priorization [First Nation Financial Planning, FNFP]

Publisher: 
First Nation Financial Planning
Year of publication: 
2012

Priorization is listing, in order of importance, the activities to be undertaken in the upcoming fiscal year. It means striking a balance between obligations to the funding agency and community, needs of the community, and the resources available to the Band Council.

The Planning Cycle - Mandate Objectives [First Nation Financial Planning, FNFP]

Publisher: 
First Nation Financial Planning
Year of publication: 
2012

Mandate Objectives are specific, achievable, and measurable goals that the Chief and Council wish to accomplish during their current tenure as political leaders in the community. Mandate Objectives are established to fulfill election promises, to address priority concerns and to set new directions. Mandate Objectives provide direction to the Band Manager and the Program Directors to take into consideration in developing their Preliminary Program Budgets.

The Planning Cycle - Funding Agreements [First Nation Financial Planning, FNFP]

Publisher: 
First Nation Financial Planning
Year of publication: 
2012

A funding agreement is a document containing terms and conditions by which a transfer payment is made by the Crown to First Nations for delivery of programs and services. Funding agreements are negotiated with various government departments, often on a multi-year basis. Funding Agreements are legal documents through which a First Nation commits to deliver specific programs and services while meeting minimum program standards. Rules regarding the flexibility in the use of the funding, cash flow, and adjustment methodology are included.

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by Dr. Radut