FNGA 103 - Accountability and Financial Management
This course is designed to provide an understanding of quantitative and qualitative
accountability within relationships both internal and external to a First Nation with
constitutionally-based legislative self-government powers. It will provide students with a good understanding of the roles and responsibilities associated with accountability as well as the key components of accountability disclosure, transparency, and redress.
This course will also provide students with an overview of the tools and techniques used for accountability, including management control systems and basic financial systems. Course content will include financial concepts and models used by First Nations and will focus on internal control systems, claims funding, own-source revenue, financial statements, budgets and cash-flow projections. The purpose and application of accountability tools and techniques used for monitoring and evaluating financial and non-financial performance will be emphasized in this course.