A code of conduct is an important element of good governance because it acts as a guideline for ethical decision making. It also encourages positive working relationships and acts as a reference for solving ethical issues in the workplace.
The code of conduct applies to Council, officers, employees, committee members, contractors, and agents of the First Nation and must be included in employee contracts, contracts for service, and when approving someone as an agent or to serve on the Finance and Audit Committee.
An organization runs more smoothly if it is clear who has the authority to do what and when. To do this, Council must create a policy for the delegation of responsibilities for people involved with the First Nation including an officer, employee, committee, contractor, or agent.
Council is still responsible for the First Nation’s administration even if some responsibilities are delegated to others.
Sample Authorization and Delegation table (DOCX)
Sample Council Delegation of Duty (DOCX)
Sample Implementation Notes (DOCX)
As part of a sound governance structure, Council will need to create a policy that describes how all policies and procedures of the First Nation will be created and put into practice.
Under the FAL, only Council can approve financial administration policies and Council must keep a current list of these. Also, all financial administration policies of the First Nation must
Governance is the process of how your First Nation manages decision-making. Governance describes who has power, who makes decisions, how others make their voices heard, and what goes into reports and financial statements. The policies and activities of a First Nation flow from its governance structure.
Policies and procedures make sure everyone is on the same page on how things get done at a Nation.
They provide confidence to members that everyone is treated fairly and equally and may protect a Nation against possible legal action and loss of money and property.
The FMB has developed 4 sample policies to assist First Nations with bringing their FAL to life and becoming FMS certified.
While these sample policies and procedures meet the FMB's Standards, they should be adapted to fit the specific needs of your First Nation as well as your FAL.
Work with us
As First Nations continue to look to the FMB for support in setting up good governance and finance practices, we need to make sure we can meet the needs of our clients. Our people are the most important way for the FMB to do this. Our First-Nations-led, team-driven culture allows for opportunities to grow, learn, and make a difference to First Nations across Canada.
We are an inclusive organization that values diversity. We treat all employees equally, regardless of culture, background, age, gender, sexual orientation, or disabilities.
If a First Nation defaults on a First Nations Finance Authority (FNFA) Borrowing Agreement or fails to comply with local revenues laws as governed by the First Nations Tax Commission, the FMB has the authority under the First Nations Fiscal Management Act (FMA) to step in to provide support.
Intervention is a support process that enables the FMB to investigate, understand, manage, and resolve any problems relating to:
The First Nations Fiscal Management Act (FMA) is optional First Nations legislation. It came into effect on April 1, 2006. The FMA established three First Nation institutions to develop practical, modern-day tools already used by other levels of government in Canada, and provide these tools to First Nations governments.
The First Nations Fiscal Management Act (FMA) is a law that provides First Nations with support and tools to strengthen your community and build your economy. First Nations can choose whether or not to participate in the FMA.
All of our First Nations clients must be scheduled under the First Nations Fiscal Management Act (FMA).
