a f o a c 2009-2010 a r - afoa_2009_2010_annual... · we are pleased to present this annual report...

ABORIGINALFINANCIALOFFICERSASSOCIATIONOFCANADA

2009-2010 ANNUALREPORT

We are pleased to present this Annual Report for the 2009/2010 fiscal year toour members and stakeholders.

This year AFOA Canada celebrated its 10th Anniversary. The Association was in-corporated in 1999.

AFOA Canada’s origins began in January 1998 when the Government of Canadaresponded to the Report of the Royal Commission on Aboriginal Peoples with aplan called “Gathering Strength – Canada’s Aboriginal Action Plan”. The Plan iden-

tified capacity development in financial management and accountability as an essential pre-conditionto self-government. In March of that same year, the Assembly of First Nations (AFN) and the CertifiedGeneral Accountants Association (CGA) of Canada began to put the Plan into action by signing a MOUaimed at improving First Nation financial skills, and forming the AFN-CGA Working Group. That WorkingGroup received a mandate from the Chiefs of Assembly to help start a national association of Aboriginalfinancial professionals and an Aboriginal professional accounting designation.

AFOA Canada is a legacy of this vision. Over the last ten years the Association has provided the bricksand mortar for the foundation of good governance and effective management in Aboriginal commu-nities across Canada.

Since its incorporation, thousands of Aboriginal individuals and many communities in the country havelooked to AFOA to help improve their finance, management and governance practices. They have doneso by accessing the Association’s expanding suite of programs, products and services. These include ca-pacity development research and learning resources, professional development training and certifica-tion, national and regional conferences, networking and the promotion of best practices, activities thatrecognize management leadership, initiatives to encourage youth to enter into the finance professionand programs that support Aboriginal accountability and governance efforts.

The Association has overcome challenges and evolved into one of the most respected non-politicalAboriginal organizations in Canada and internationally, with a reputation for success, a high standardof excellence and a visible commitment to contributing to Aboriginal prosperity and helping create abetter quality of life.

Now, in 2010, AFOA has eight Chapters across Canada and represents approximately 1,500 members.Over 400 CAFM designations have been granted. The National Conference now attracts close to1,000delegates. In 2009/2010, over 3,000 people participated in our training programs. We have a compre-hensive certification program for Certified Aboriginal Financial Managers and an expanding suite ofprograms, services and educational products. We are poised to begin an important national certificationprogram that addresses the capacity needs of Aboriginal Public Administrators.

We have significantly improved our financial position and consistently demonstrated outstanding fi-nancial stewardship and fiscal responsibility. We have enhanced our governance processes and devel-oped an incredibly efficient and responsible management team and secretariat.

Why has the organization been so successful? Over the years the AFOA has done many things right -like developing comprehensive long term strategic plans and expanding its programs and services tomeet our stakeholders’ needs. We have reached out across Canada with effective communication strate-gies and raised our profile among both Aboriginal and non-Aboriginal stakeholders. We have supportedkey initiatives impacting Aboriginal management and communities. And we have focused on our in-frastructure and strengthened our Chapters.

A MESSAGEFROMTHECHAIRANDPRESIDENT

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What’s next? AFOA has some exciting initiatives planned for the next few years. The Association will be developing an edu-cational program and certification for Aboriginal Public Administrators . We are also planning programs for meeting the ca-pacity needs of elected leaders and other governing bodies. We will focus on building our profile with Corporate Canada togenerate revenue to further expand the programs we have available. And, we will be launching an Aboriginal ManagementDegree program.

The best indicator of success lies in the impact of your actions. AFOA’s 1,500 members is an indicator of our success. Ourconference attendance is an indicator of AFOA’s success. The number of people who access our training, website and re-sources is an indicator of our success. What AFOA has accomplished in ten years has had a positive impact in many of ourcommunities and has affected the professional lives of many of our people. There has been incredible progress made inAboriginal communities over the last decade – progress that has resulted in stronger finance, management and governancepractices. AFOA’s efforts have contributed to this progress.

Like in any successful organization, the most important reason behind AFOA’s success lies in its people. The organization isboth volunteer and staff driven. Over AFOA’s journey it has been the volunteers, including the Board of Directors, and thededicated staff that have made its success possible. There is no doubt that the most valuable lesson that AFOA has learnedis that an organization can identify all the right goals and put in place what on paper appears to be an effective plan to getthere, but progress will not be possible without committed and competent people to put it into action.

We therefore want to express our deepest gratitude to our Board of Directors, our Committees, our volunteers and our ded-icated staff. Thank you also to our members from across the country. You represent the Aboriginal leaders of the future andyou will be instrumental in bringing economic and social prosperity to our people.

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A B O R I G I N A L F I N A N C I A L O F F I C E R S A S S O C I A T I O N A N N U A L R E P O R T 2 0 0 9 - 2 0 1 0

ERNIE DANIELS CGA, CAFMPresident & Chief Operating Officer

ROMEO CROW CHIEF CAFMChairman

AFOA is led by a dedicated Executive Committee and Board of Directors comprising Aboriginal leadersin finance and management from across the country. Our Association’s success is a direct result of theircommitment and the investment of their time and effort.

EXECUT IVE – 2009/2010

CHAIR: ROMEO CROW CHIEF CAFM (ALBERTA)President/Executive Director, AFOA Alberta, Siksika, AB

VICE-CHAIR: JANICE ROSE MBA (AT-LARGE)Consultant, J.M. Rose & Associates, Ladysmith, BC

SECRETARY-TREASURER: DANA SOONIAS CAFM (SASKATCHEWAN)Chief Executive Officer, Wanuskewin Heritage Park, Saskatoon, SK

DIRECTORS

GLORIA ALLEN (NORTHWEST TERRITORIES) Team Leader, Service CanadaInuvik, NT

CAROL ANN BARNABY CAFM (ATLANTIC)Vice President, Abenaki AssociatesEel Ground First Nation, NB

JOHN CARTER CD, MBA, FCGA, CAFM (AT-LARGE – CGA REPRESENTATIVE)Chief Executive Officer, Yellowknives Dene First NationYellowknife, NT

ANDRÉ RICHER C.ADM, CGA, CAFM (QUEBEC)Saint-Hubert, QC

JACQUES LEPAGE CAFM (ONTARIO)Co-Manager, Nawabik Co-operative IncCochrane, ON

ALLANMUNROE CAFM (MANITOBA)Senior Financial Advisor, Swampy Cree Tribal CouncilThe Pas, MB

BRIANTITUS CAFM (BRITISH COLUMBIA)Chief Financial Officer, Osoyoos Indian Band Development CorporationOliver, BC

DANIEL RICHARD CA, CAFM (AT-LARGE)Chief Financial Officer, Child & Family Services Authority, Winnipeg, MB

OUTGOING DIRECTOR: CAROLINE GARON (QUEBEC)Manager, Planning Resources, INAC

BOARDOFDIRECTORSANDCOMMITTEES

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AFOA SECRETAR IAT STAFF

AFOA’s success is in large part due to the tremendous efforts of our small but highly efficient and energetic Secretariat.AFOA would like to thank staff members for their hard work, commitment and dedication. They are:

ERNIE DANIELS CGA, CAFM President & Chief Operating OfficerPATRICIA DEBASSIGE Administrative AssistantCHRISTINE DEWACHE Administrative CoordinatorSHEILA HOWARD Project & Event CoordinatorJEFF HUNTER Education Program CoordinatorLEANNE HUNTER Executive CoordinatorRANDYMAYES CAFM Manager, Membership and CertificationTAMMY SAULIS CAFM Director, Finance & AdministrationJODYWARNES Education Program ManagerSUZANNEM. WERHAR-SEEBACH CAE Director, Programs, Services and CommunicationsFREDERICVICAIRE Programs & Services CoordinatorAMANDAWILLIAMS Summer Student

A number of key Committees guided various aspects of AFOA’s work over the year. We are indebted to Committee membersfor volunteering their time and providing counsel and leadership that enhanced our programs and services over 2009/2010.

CERT IF I ED ABOR IG INAL PUBL IC ADMIN ISTRATORS (CAPA) COUNC IL

AL ARCAND Band Administrator, Alexander First Nation, ABAMY BIG GEORGE CAFM General Manager, Nigigoonsiminikaaning First Nation, ONLOUIS (SMOKEY) BRUYERE Band Manager, Couchiching First Nation, ONBEATRICE CARPENTIER Band Manager, O’Chiese First Nation, ABJOHN CARTER CD, MBA, FCGA, CAFM Chief Executive Officer, Yellowknife Dene First Nation, NTPATRICK CHEECHOO Financial Advisor, Matawa First Nations Management, ONTAMMYDREW CGA, CAFM General Manager, Miawpukek First Nation, NLMATTHEWHOLINATY Band Administrator, Beardy’s and Okemasis First Nation, SKEVERT LINDQUIST Ph. D. Professor and Director, School of Public Administration, University of Victoria, BCLEONARDMURRAY CAFM Band Manager, Chapel Island First Nation, NSKEITH NYCE Councillor, Kitamaat Village Council, BCHARVEY PAUL CAFM Councillor, Chehalis First Nation, BCJANICE ROSE MBA Principle, J.M. Rose & AssociatesSTAN SABOURIN BA, CAFM Band Administrator, Brunswick House First Nation, ONROBERT SMITH CA Director of Finance, Listuguj Mi'gmaq Government, QCANISAWHITE Manager, Professional Development Directorate, Acting Director of Research, National Centre for First Nations GovernanceANDRÉ RICHER President, AFOA Quebec, QC

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NAT IONAL CONFERENCE COMMITTEE 2010

CO-CHAIR: TAMMYDREW General Manager, Miawpukek First Nation, Conne River, NLCO-CHAIR: C.T. MANNY JULES Chief Commissioner, First Nations Tax Commission, Kamloops, BCSTEPHANIE BLACKBIRD CAFM Manager of Accounting, Aboriginal Peoples Television Network, Winnipeg, MBTOM BRESSETTE Chippewas of Kettle and Stony Point First Nation, Forest, ONHAROLD CALLA CAFM Chairman, First Nations Financial Management Board, West Vancouver, BCJOHN CARTER CD, MBA, FCGA, CAFM Chief Executive Officer, Yellowknife Dene First Nation, Yellowknife, NTCLIFTON CREMO Student, Recipient of the Aboriginal Youth Financial Management Conference Awards, Eskasoni, NSROMEO CROW CHIEF CAFM President/Executive Director, AFOA Alberta, Siksika, ABRICKY FONTAINE CAFM Senior Partner, RSF Consulting Service, Wendake, QCDARLENE LAFONTAINE CAFM Financial Advisor, Wabun Tribal Council, Timmins, ONJACQUES LEPAGE CAFM Co-Manager, Nawabik Co-operative Inc, Cochrane, ONBILL LOMAX President, Native American Finance Officers Association, Monrovia, CATOMMARACLE National Manager, Xerox Canada Ltd., Ottawa, ONKEITHMARTELL CAFM, CA Chairman, First Nations Bank of Canada, Saskatoon, SKDENNISMEECHES Director of Aboriginal Health & Business Solutions, Jorgenson Group of Companies, Portage la Prairie, MBDONNAMORIN CAFM, CMA Accountant, Peter Ballantyne Cree Nation, Prince Albert, SKRANDELLMORRIS CAFM President – Academics, Saskatchewan Indian Institute of Technologies, Saskatoon, SKMARILYN OSECAP CAFM Acting Chief Financial Officer, Saskatchewan Indian Gaming Authority Inc., Saskatoon, SKJIM PEALOW MBA, CMA, CAE, CAFM AMCES, Managing Partner, Kanata, ONFREDTOLMIE CAFM, CA, BBA CEO, Nisga’a Lisims Government, New Aiyansh, BCJUDYWHITE Self Government Advisor, Miawpukek First Nation, Conne River, NL

EDUCAT ION COMMITTEE

CHAIR: JANICE ROSE MBA Consultant, J.M. Rose & Associates, Ladysmith, BCGLORIA ALLEN Officer in Charge, Service Canada, Inuvik, NTLYNN ANDERSON CGA, CAFM Accounting Policy Analyst, Ministry of Finance, Province of British Columbia, Victoria, BCJOHN CARTER CD, MBA, FCGA, CAFM Chief Executive Officer, Yellowknives Dene First Nation, Yellowknife, NTROMEO CROW CHIEF CAFM President/Executive Director, AFOA Alberta, Siksika, ABDARLENE LAFONTAINE CAFM Financial Advisor, Wabun Tribal Council, Timmins, ONJIM PEALOW MBA, CAFM Managing Partner, AMCES, Kanata, ONSUSANWOOD CAFM Finance Manager, Skidegate Band Council, Skidegate, BC

AUDIT COMMITTEE

CHAIR: ALLANMUNROE CAFM Senior Financial Advisor, Swampy Cree Tribal Council, The Pas, MBELONA ARNETT CGA, CAFM Financial Controller, Takla Lake First Nation, Prince George, BCCAROLINE GARON CGA, CAFM Manager, Planning Resources, Indian and Northern Affairs Canada, Gatineau, QCNORMAN G. GRDINA CGA, CFE, CAFM Audit, Taxation and Administrative Partner, Morrow & Co. Certified General Accountants,

Vancouver, BCDANA SOONIAS CAFM Chief Executive Officer, Wanuskewin Heritage Park, Saskatoon, SKVICKI YELLOWOLDWOMAN BA Siksika First Nation, AB

BOARDOFDIRECTORSANDCOMMITTEES (Continued)

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XEROX-AFOA CANADA EXCELLENCE IN LEADERSH IP PANEL

ROMEO CROW CHIEF CAFM President/Executive Director, AFOA Alberta, Siksika, ABTOMMARACLE National Manager, Xerox Canada Limited, Ottawa, ONJANICE ROSE MBA Consultant, J.M. Rose & Associates, Ladysmith, BCDANA SOONIAS CAFM Chief Executive Officer, Wanuskewin Heritage Park, Saskatoon, SK

AFOA-CHAPTER COORDINAT ION TASK FORCE

CHAIR: JANICE ROSE MBA Consultant, J.M. Rose & Associates, Ladysmith, BCCAROL ANN BARNABY CAFM Vice President, Abenaki Associates, Eel Ground First Nation, NBSTEPHANIE BLACKBIRD CAFM Manager of Accounting, Aboriginal Peoples Television Network, Winnipeg, MBJACQUES LEPAGE CAFM Co-Manager, Nawabik Co-operative Inc, Cochrane, ONMIKEMEARNS CAFM General Manager, AFOA British Columbia, Vancouver, BC

SCHOLARSH IP COMMITTEE

CHAIR:CAROLINE GARON CGA, CAFM (QUEBEC) Manager, Planning Resources, Indian and Northern Affairs Canada, Gatineau, QCCAROL ANN BARNABY CAFM Vice President, Abenaki Associates, Eel Ground First Nation, NBJACQUES LEPAGE CAFM Co-Manager, Nawabik Co-operative Inc, Cochrane, ONALLANMUNROE CAFM (MANITOBA) Senior Financial Advisor, Swampy Cree Tribal Council, The Pas, MBHARVEY PAUL CAFM (BRITISH COLUMBIA)SUSANWOOD CAFM Finance Manager, Skidegate Band Council, Skidegate, BC

SPEC IAL ETH ICS COMMITTEE

CHAIR: DANA SOONIAS CAFM Chief Executive Officer, Wanuskewin Heritage ParkALLANMUNROE CAFM Senior Financial Advisor, Swampy Cree Tribal CouncilJOHN CARTER CD, MBA, FCGA, CAFM Chief Executive Officer, Yellowknife Dene First Nation

CAFM-CGA COUNC IL

JOHN CARTER CD, MBA, FCGA, CAFM�Chief Executive Officer�Yellowknife Dene First Nation, NT SHIRLEY ALLDER CGA, CAFM Assistant Comptroller General, Government of Nunavut, NUDAVE LITTLE CGA, CMC, CAFM Principal, David Little and Associates, ABDENISE COLLINS CAFM, CGA Comptroller, Mohawk Council of Akwesasne, ON ELIZABETH STARLIGHT CGA, CAFM ABANDRÉ RICHER CGA, C.ADMIN, CAFM QCTAMMYDREW CGA, CAFM General Manager, Miawpukek First Nation, NLJANET LAFOND CGA, CAFM Manager, Financial Services, Saskatchewan Indian Institute of Technologies, SKTRAVIS SEYMOUR CAFM, CGA Director of Capacity Development, First Nations Financial Management Board, BCAYESHA LAHER Manager, Special Projects, CGA Canada, ONCHARLES ARBEZ CGA, CAFM Director of Finance, Fisher River Cree Nation, MB

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THE CERTIFIED ABORIGINAL FINANCIAL MANAGER (CAFM) DESIGNATION

The Certified Aboriginal Financial Manager (CAFM) designation is increasingly becoming the preferredcredential for Aboriginal financial management by employers and financial professionals – one thatidentifies CAFMs as highly qualified financial managers able to meet today’s unique challenges. TheCAFM designation is based on rigorous competency standards, ethical standards and a combination ofeducation and experience requirements. Since 1999, AFOA has conferred 427 CAFM designations. In2009/2010, 20 were granted the CAFM designation.

We reported last year that First Nations Chiefs passed a resolution at the Assembly of First Nations AnnualGeneral Assembly in July 2008 that signaled their support of the CAFM as a credential when hiring per-sonnel in financial and management positions. Over 2009/2010 we have seen a demonstrable increasein the number of organizations and communities who are requiring that financial position candidateshold the CAFM designation.

AFOA Canada and Chapters introduce CAFM Role Model Posters

AFOA Canada and seven AFOA Chapters, with AFOA Canada support and assistance, received fundingto design, produce and distribute posters featuring prominent CAFMs in the region as role models forAboriginal youth to encourage the pursuit of the CAFM designation.

A total of 8 different posters were designed and distributed to all First Nations, Band operated highschools and Tribal Councils across the country. The posters featured:

SUZANNE BARBEAU-BRACEGIRDLE P.Mgr, CAFM, CPM Dean, Faculty of Business, University College of the North, Manitoba

NORMA BLAKE CAFM Senior Finance Officer, Gwich’in Tribal Council, NorthWest TerritoriesLISA DOUGLAS CAFM Finance Manager, Seabird Island First Nation, British ColumbiaFRANCINE JOHNSTONE CAFM Finance Administrator, Agency Chiefs Child & Family Services, SaskatchewanTERRY LYNNMARSHALL CAFM Chief Financial Officer, Eskasoni School Board, Nova ScotiaKEITHMARTELL CA, CAFM Chairman & Chief Executive Officer, First Nations Bank of CanadaTRINA L. MINEAULT CA, CAFM Controller, Bigstone Health Commission, AlbertaGLENDA ST. AMOUR CAFM Executive Director of Administration, Union of Ontario Indians, Ontario

AFOA PROFESSIONALDEVELOPMENTSERVICES

THE ABOR IG INAL F INANC IAL MANAGEMENT (AFM) PROGRAM

Completion of the AFM Educational Program is the first step to receiving the Certified Aboriginal Financial Manager (CAFM)designation. The AFM Program comprises fourteen courses. Five of these courses are offered on-line by AFOA Canada.

AFM 3: BUSINESS LAWAFM 4: STRATEGIES & DECISIONSAFM 5: VALUES & ETHICS IN THE ABORIGINALWORKPLACEAFM 6: ABORIGINAL HISTORY & DEVELOPMENTSAFM 14: ABORIGINAL HUMAN& FISCAL ISSUES

This year two semesters of courses were offered beginning September 14, 2009 and February 8, 2010. A total of 152students enrolled in the AFM Program on-line courses.

The remaining nine courses required to receive the CAFM designation are delivered by colleges and universities acrossCanada. The courses are:

AFM 1: FINANCIAL ACCOUNTING FUNDAMENTALSAFM 2: BUSINESS COMMUNICATIONSAFM 7:MANAGING INFORMATION SYSTEMSAFM 8: MICRO & MACRO ECONOMICSAFM 9: FINANCIAL ACCOUNTING: ASSETSAFM 10: FINANCIAL ACCOUNTING: LIABILITIES & EQUITIESAFM 11: BUSINESS QUANTITATIVE ANALYSISAFM 12: MANAGEMENT ACCOUNTING FUNDAMENTALSAFM 13: CORPORATE FINANCE FUNDAMENTALS

AFOA has included information on which colleges & universities offer these courses in each province and territoryat www.afoa.ca.

NEW AFM 6 ABOR IG INAL HISTORY & DEVELOPMENTS COURSE INTRODUCED

Aboriginal History and Developments – one of the core five AFM courses – was originally developed over eight years ago. The course is intended to be an overview of the political and economic history of Aboriginal people in Canada from pre-contact to the present, focusing on significant periods in history and events and issues that impacted Aboriginal peoples.This year AFOA Canada revamped the course to reflect the many developments that have occurred since the course wasfirst introduced into the AFM program. The course was also re-designed to better capture Canadian Aboriginal history. Thenew course was offered in the winter semester.

AGREEMENT S IGNED WITH NAT IVE WOMEN’S ASSOC IAT ION OF CANADA (NWAC)

AFOA entered into a special agreement with NWAC this year that will see up to 150 Aboriginal women taking AFOA courses,attending workshops or otherwise pursuing the CAFM designation through this and next fiscal year.

A part of NWAC’s Building the Spirit initiative, this agreement is an effort by NWAC to assist Aboriginal women in gaining em-ployment or enhanced employment status in the Aboriginal financial management field. Qualified Aboriginal women wish-ing to take AFOA’s courses, or attend a workshop or otherwise pursue the CAFM designation will be sponsored by NWAC.At end of this fiscal year 50 Aboriginal women have taken advantage of this opportunity.

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AFOA MANAGEMENT CERT IF ICATE COURSES

AFOA also has available a series of management certificate on-line courses focusing on general management and other topics.

This year two semesters of management certificate courses were offered beginning September 14, 2009 andFebruary 8, 2010. A total of 29 students enrolled in the management certificate courses.

AFOA’s current Management Certificate Courses are:

AFOA 1: COMMUNITY ECONOMIC DEVELOPMENT – developed to enable financial and other program managers,Chiefs and Council and community members to gain a broader insight into aspects of community economic devel-opment. This year AFOA revised the Community Economic Development course to reflect emerging trendsand practices in community economic development related to land claims, globalization, socio-impact analy-ses, impact benefit agreements and economic development models. The new course was offered in the wintersemester.

AFOA 2: ABORIGINALMANAGEMENT PRACTICES 1 – examines how to manage change, leadership, problem-solvingand decision-making, meeting management, communications, negotiation and dispute resolution, continuous im-provement and self-management.

AFOA 3: ABORIGINAL PROGRAMMANAGEMENT – covers a broad range of topics from policy and planning, to re-sources, accountability, reporting, evaluation and building relationships.

AFOA 4: ABORIGINALMANAGEMENT PRACTICES 2 – building on the knowledge acquired in Aboriginal ManagementPractices 1, examines governance issues, policy making and planning, human resource management and other keymanagement issues.

AFOA 6: PERFORMANCEMEASUREMENT & REPORTING IN FIRST NATIONS – introduces the concept of PerformanceReporting in a First Nation context, identifies core principles of performance reporting and draws link to financial re-porting.

AFOA 7: AN INTRODUCTION TO COMPREHENSIVE COMMUNITY PLANNING IN FIRST NATIONS – focuses on best prac-tices and case studies in Comprehensive Community Planning (CCP) including its history and evolution, indigenousprinciples and insights from First Nations who have completed the process.

AFOA 8:DEVELOPING AN EFFECTIVE REMEDIALMANAGEMENT PLAN IN FIRST NATIONS – focusing on the knowl-edge and techniques needed to develop a Remedial Management Plan for First Nation communities and in sodoing help to achieve financial stability and accountability.

ALGONQUIN COLLEGE DEL IVER ING CAFM COURSES

AFOA Canada signed a Memorandum of Understanding with Algonquin College in Ottawa, Ontario in October 2009, and aformal agreement in March 2010, which commits the College to delivering the CAFM courses to its Aboriginal students tobuild capacity in the areas of finance, management, and accounting.

More than 1,300 full-time Aboriginal students were admitted to Algonquin College in 2008, representing 10 per cent of thefull-time student population. The College will begin offering the course on-line in the September 2010 semester and faceto face beginning in January 2011. The agreement provides a set amount of revenue to AFOA Canada on an annual basis.

Algonquin College joins five other colleges across Canada that offer the AFM program to their students:

ASSINIBOINE COLLEGE ManitobaCOLLEGE OF THE ROCKIES British ColumbiaSASKATCHEWAN INDIAN INSTITUTE OFTECHNOLOGIES (SIIT) SaskatchewanSCHOOL OF COMMUNITY GOVERNMENT Northwest TerritoriesYELLOWQUILL COLLEGE Manitoba

Work is ongoing to increase the number of educational institutions that carry the AFM program.

AFOA PROFESSIONALDEVELOPMENTSERVICES (Continued)

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E IGHTE EN COLL EGES AND UN IVERS I T I E S PART I C I PAT E IN AFOA ROUNDTABLE ONCAFM PROGRAM

In March 2010, 23 participants from 18 Canadian colleges and universities attended an AFOA sponsored roundtable, led byAlgonquin College, to a) explore strategies for recognition of the CAFM program by Canadian colleges and universities; and,b) develop a national framework for the CAFM program which allows transferability and mobility among institutions and c) develop an Aboriginal Management degree program.

Participants were able to hear details about the CAFM program and discussions provided AFOA Canada with the opportunityto hear from learning institutions about bringing a new program into their curriculum, and about best practices and sug-gestions for credit transfer agreements.

AFOA will continue to work with interested institutions on a one-on-one basis to develop articulation agreements that rep-resent best practice.

AFOA ON-L INE COURSE INSTRUCTOR FACULTY

Our on-line courses are instructed by a faculty of respected and dedicated instructors.AFOA would like to thank these individualswho offer their support to students in the interests of enhancing Aboriginal financial management in Canada. They are:

AFM 3: BUSINESS LAWDella Anaquod, Dean of Basic EducationSaskatchewan Institute of Applied Science and Technology

AFM 4: STRATEGY & DECISIONSJim Pealow, Managing Partner, Association ManagementConsultation & Evaluation Services (AMCES)

AFM 5: VALUES & ETHICS IN THE ABORIGINALWORKPLACEJennifer Young, Nestu’et Management Consulting

AFM 6: ABORIGINAL HISTORY & DEVELOPMENTSTina Dewache, Consultant

AFM 14: ABORIGINAL HUMAN& FISCAL ISSUESLynn Anderson, Manager of Budgets & AccountingNamgis First Nation

AFOA 1: COMMUNITY ECONOMIC DEVELOPMENTMichael Pealow, Consultant

AFOA 2: ABORIGINALMANAGEMENT PRACTICES PART 1 andAFOA 4: ABORIGINALMANAGEMENT PRACTICES 2Jackie Coulter,Consultant

AFOA 3: ABORIGINAL PROGRAMMANAGEMENTJim Pealow, Managing Partner, Association ManagementConsultation & Evaluation Services (AMCES)

AFOA 6: PERFORMANCEMEASUREMENT & REPORTING IN FIRST NATIONSMichael Weir, Audire Management Inc

AFOA 7: INTRODUCTIONTO COMPREHENSIVE COMMUNITY PLANNING IN FIRST NATIONSHarold Tarbell, Tarbell Associates

AFOA 8: DEVELOPINGANEFFECTIVE REMEDIALMANAGEMENTPLAN IN FIRSTNATIONSChris Lenahan, Grant Thornton LLP

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CHANGES MADE TO THE CAFM APPL ICAT ION PROCESS

The Board of Directors approved changes to the CAFM Application Process this year to enable candidates to challenge theCAFM Examination successfully. These changes have made it mandatory that applicants writing the CAFM Examination havesuccessfully completed the courses AFM 4 Strategy and Decisions and AFM 14 Aboriginal Human & Fiscal Issues.

THE CAFM PROFESS IONAL EXAMINAT ION

The CAFM Professional Examination is a requirement for CAFM certification under the standard application route and SpecialArrangement B of the Special Arrangement Provisions. The Examination was developed in cooperation with the CertifiedGeneral Accountants Association of Canada.

This year the Exam was written twice – July 6, 2009 and November 16, 2009. Twenty-two candidates wrote the Exam.

THE CAFM EXAM PREPARAT ION SESS ION

AFOA has available a three day Exam Preparation Session to help candidates challenge the CAFM Examination successfully.The session is designed to enable participants to:

• Understand effective studying practices for exams

• Learn about study tips, learner types, dealing with stress and approaches to a variety of different question types

• Understand the competencies and curriculum the exam will cover, along with learning objectives, sources and contentsummaries

• Write a practice exam

• Receive special coaching and direction on selected topics

AFOA, with the assistance of CGA Canada, updated key components of the Exam Preparation Workshop this year.

This year’s Preparation Sessions, scheduled to be held in May 2009 and October 2009, were both cancelled due to lack ofenrolment. This is due mainly to changes to the CAFM Application process, whereby AFM 4 and AFM 14 are now require-ments to write the exam.

AFOA would like to thank John Carter and Joanne Contant for providing their services as Exam Preparation Facilitators in2009/2010.

THANK YOU TO OUR VOLUNTEER EXAM MARKERS

AFOA could not deliver its programs without our members who volunteer their services on behalf of aspiring CAFMs. The following CAFMs volunteered their services to mark CAFM Exams this year:

LYNN ANDERSONCHARLES ARBEZJOHN CARTERJOANNE CONTANTTAMMYDREWTIFFANY HALSTEADPHILIP JACOBSTERESEMCILMOYLJIM PRODGERPETER PYNACKERPETERTUMILTY

AFOA PROFESSIONALDEVELOPMENTSERVICES (Continued)

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MEMBERSH IP

As at March 31, 2010 AFOA had 1,580 members, 79 more than at March 31, 2009, representing a 5.3%increase.

MEMBERSH IP BY CHAPTER AND/OR PROVINCE /TERR ITORY

The chart below depicts the geographical distribution of AFOA Members by Chapter and/or Province/Territory.

MEMBERSH IP SERV ICES

This year AFOA continued its efforts to enhance member services and benefits. Member benefits include:

• exclusive access to the Members’ Only section at www.afoa.ca

• a knowledge library of professional development resources, databases, best practices, toolkits, case studies

• discussion forums focusing on professional subject areas

• career centre

• receipt of and/or discount on AFOA publications, research outputs and resources

• opportunity to participate in professional development/training workshops

• significant discounts on on-line learning

• membership identification cards

• membership rates for AFOA’s National Conference and regional workshops

• receipt of AFOA Express – AFOA’s newsletter and E-Bulletins

• receipt of JAM: The Journal of Aboriginal Management

• opportunities to network with other professionals involved with finance and management

• affinity member benefits such as car rental discounts, reduced hotel rates, etc.

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AFOA MEMBERSHIPANDMEMBERSHIPSERVICES

1600150014001300120011001000

900800700600500400300200100

02001/02 2002/03 2003/04 2004/05 2005/06 2006/07 2007/08 2008/09 2009/10

400

350

300

250

200

150

100

50

0AB

362

ATL

68

BC

271

MB

252

NT

46

NU

35

ON

226

QC

39

SK

211

YT

19

Inter’l

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INCREAS ING AFOA MEMBERSH IP ACROSS F IRST NAT ION COMMUNIT IES

Last year AFOA conducted a membership analysis to identify those First Nation communities that have members with AFOAand those who do not, in an effort to increase membership across Canada. This year AFOA engaged in a number of marketingactivities to improve these statistics that resulted in a 9% increase in total First Nations with AFOA members. The regionalresults below show the percentage of First Nations in each region with AFOA membership at year-end 2009 and at year-end 2010.

PROVINCE/REGION: % MARCH 2009 % MARCH 2010 ALBERTA 69% 100%ATLANTIC 41% 42%BC 43% 44%MANITOBA 36% 48%NORTHWESTTERRITORIES 30% 42%ONTARIO 40% 48%QUEBEC 20% 27%SASKATCHEWAN 25% 48%YUKON 14% 27%

AFOA will continue to target marketing to those First Nations without members.

AFF IN IT Y PROGRAM

AFOA has negotiated affinity programs with key suppliers on behalf of members as a member benefit. The affinity programoffers discounted pricing on a wide range of services and products.

There are currently 37 Affinity Program Partners including:

AFOA MEMBERSHIPANDMEMBERSHIPSERVICES (Continued)

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ABENAKI ASSOCIATESABORIGINAL CONFERENCINGABORIGINAL LINKTELECOMMUNICATIONSACCUTEL INC.A.D. MORRISON & ASSOCIATESADAGIO BY SOFTRAKADP PAYROLL SERVICESAIS BY ADVANCED DATASYSTEMS LTD. AVIS CAR RENTALBELL CONFERENCING SOLUTIONSCG HYLTON & ASSOCIATESCINUP CUSTOM EMPLOYEE HANDBOOKDELTA HOTEL & SUITESENTERPRISE RENT-A-CARFIRST NATIONS BANK OF CANADAFREEDOM 55 FINANCIALFTD FLORALHERTZ

HIGGINS INTERNATIONALINTERCONTINENTAL HOTEL GROUPSLIFE BENEFIT SOLUTIONS INC.MANY NATIONS FINANCIAL SERVICES LTD.MARRIOTT HOTEL & RESORTSMARSH CANADA LTD.MOMENTUM CONFERENCING CORPORATIONNATIONAL/ALAMO CAR RENTALNEBS DELUXEPINPOINTPARK’N FLYPRO-FORMA PLUSSILVERBIRCH HOTELS & RESORTSTHRIFTY CAR RENTALTOBACCO HEALING CENTREUNIGLOBE BONVOYAGETRAVELWESTMONT HOSPITALITY GROUPWILLIAM SQUIBB & ASSOCIATESXYNTAX SYSTEMS

AFOA CORPORATE MEMBERSH IP AND CORPORATE RELAT IONS STRATEGY

Last year AFOA began focusing its efforts on developing a strategy to enhance its corporate member services, build AFOA’sprofile with corporate Canada, increase corporate partnerships and build corporate support. This year saw the developmentand unfolding of that strategy.

The resulting Corporate Membership package is a comprehensive integrated approach to both securing corporate supportfor AFOA activities, and meeting the corporation’s business objectives - whether that is expanding their business reach or ful-filling social corporate responsibility targets. The hallmarks of the approach are exclusivity, flexibility and customization. The package is based on four areas of opportunity:

NATIONAL CONFERENCE provides opportunities for a corporation to be recognized as one that supports Aboriginal com-munities while gaining valuable exposure at the largest National Conference for Aboriginal leadership and managementin the country.

ABORIGINALTHOUGHT LEADERSHIP provides opportunities for corporations to contribute to Aboriginal learning andknowledge through focus groups, webinars, articles and papers– thought leadership taps into current trends and issuesand/or generates awareness of opportunities in the Aboriginal management environment

INVESTING IN THE FUTUREwith a focus on scholarships, internships, fellowships and providing in-kind services to AFOA,these programs provide opportunities for corporations to contribute to the social and economic prosperity of Aboriginalcommunities and to the future of Aboriginal youth

BRAND AWARENESS through corporate member benefits such as complimentary editorials in JAM, distribution of corporateinformation, use of AFOA Corporate Member logo and other features, these benefits promote the corporation through exposure to the Aboriginal market.

In July and August of 2009 the AFOA President & COO met with and interviewed national office representatives of the majoraccounting/consulting firms and financial institutions in Canada to explore how AFOA can partner with these firms forAboriginal social and economic prosperity while building corporate support. As a result of these and other meetings and ini-tiatives, and the new corporate strategy with attendant new pricing, AFOA generated over $100,000 in additional corporatemembership and conference sponsorship revenue in 2009-2010. Impor tantly this strategy has also resulted in unprecedentedexposure for AFOA in Corporate Canada which will be leveraged over the next several years to expand programs and services.

AFOA had 34 corporate members at March 31, 2010. They are:


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ABENAKI ASSOCIATESABORIGINAL LINKABORIGINAL STRATEGIES L.L.P.ADVANCED DATASYSTEMS LTD.AFN INSURANCE BROKERSBANK OFMONTREALBDO DUNWOODY LLPCARON BUSINESS SOLUTIONS INC.CGA CANADACONOCOPHILLIPS CANADADELOITTE & TOUCHE LLPDENENDEH DEVELOPMENT CORPORATIONFIRST NATIONS BANK OF CANADAFIRST NATIONS INSURANCE SERVICES LTD.FIRST NATIONSMARKET HOUSING FUNDGOWLING LAFLEUR HENDERSON LLPGRANTTHORNTON LLP

HIGGINS INTERNATIONAL INC.IWI CONSULTING GROUPMANY NATIONS FINANCIAL SERVICES LTD.MEMBERTOU FIRST NATIONMEYERS NORRIS PENNYMGI FINANCIAL INC.NEW RELATIONSHIP TRUSTPACIFIC & WESTERN BANK OF CANADAPWC MANAGEMENT SERVICES LPRAVENVISION SOLUTIONSROYAL BANK OF CANADASOFTRAK SYSTEMS INC.T.E. WEALTHTD BANK FINANCIAL GROUPWATSON ABERANT LLP, CHARTERED ACCOUNTANTSWILLIAM SQUIBB & ASSOCIATESXEROX CANADA LTD.

AFOA celebrated its 10th Anniversary in March 2010 with its largest NationalConference to date. The Conference included some extraordinary and notewor-thy hallmarks to mark not only AFOA’s 10th Anniversary, but also ten years of remarkable progress in Aboriginal management and governance.

The last ten years has seen significant headway in building strong, successfulAboriginal communities and organizations in this country. This progress has, inlarge part, been the result of improved financial, management and governancepractices. There are many success stories to tell and many achievements of which

we can be justifiably proud. Many communities and organizations have travelled far on the path to self-government and building their economies. They have developed strong financial systems, accountabilityframeworks and focused on performance and results. They are building infrastructure and enhancing pro-grams and services. They are engaging in long-term planning and improving relationships between management and elected leaders. And they are doing all this in the face of significant challenges.

This conference celebrated these achievements over the last ten years. The program focused on successstories and best practices in finance, management and governance in Aboriginal communities and organizations across Canada and how we could learn from their experience.

Importantly, the Conference program also looked at the path ahead and asked: What do we see in thefuture? What is needed to maintain the momentum of progress? Where should we be 10 years fromnow in 2020?

Given the significance of this particular Conference, AFOA struck a high-profile Conference Committeecomprising key individuals involved with AFOA’s founding, all previous Conference Chairs and Co-Chairs,and pioneers in the area of advancing Aboriginal finance and management, as well as international rep-resentation, and representation from youth, elected leaders and others. (See Conference Committeelisting on page two of this Report)

The Conference was co-chaired by Manny Jules, Chief Commissioner, First Nations Tax Commission andTammy Drew, General Manager, Miawpukek First Nation, Newfoundland.

The Conference’s opening plenary featured a keynote address by National Chief Shawn A-in-chut Atleo.The opening plenary on the second day of the Conference featured speakers who explored the key “bigpicture” issues that require attention in the next ten years if we are to maintain, support and continuethe momentum of progress that has been made to date in building strong, successful Aboriginal communities and enhancing financial management, administration and governance.

The Conference concluded with a Banquet, the CAFM Convocation Ceremony and presentation of theAFOA –Xerox Excellence in Leadership Award followed by a performance by Juno Award winner Derek Miller.

AFOA CELEBRATES10THANNIVERSARYNATIONALCONFERENCE

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CONFERENCE SPONSORSH IP

Conference sponsors play an important role for AFOA.Without their support, the Conference would not bepossible. The companies and organizations make avaluable contribution to Aboriginal finance and man-agement in this country and, make a significant contri-bution to the enhancement of the quality of life amongAboriginal peoples. This year’s sponsors were:

ABENAKI ASSOCIATESABORIGINAL LINKALGONQUIN COLLEGEBDO DUNWOODY LLPBMO BANK OFMONTREALCANADAMORTGAGEANDHOUSINGCORPORATIONCONOCOPHILLIPS CANADA LIMITEDFIRST NATIONS BANK OF CANADAFIRST NATIONSMARKET HOUSING FUNDGOVERNMENT OF CANADAGRANTTHORNTON LLPMANY NATIONS FINANCIAL SEREVICES LTD.MEYERS NORRIS PENNY LLPRBC ROYAL BANKTD BANK FINANCIAL GROUPT.E. WEALTHXEROX CANADA

PRE -CONFERENCE WORKSHOPS

This year AFOA continued its offerings of pre-confer-ence workshops with outstanding results. Workshopswere offered on: Performance Measurement & Reportingin First Nations; Developing an Effective RemedialManagement Plan in First Nations; An Introduction toComprehensive Community Planning in First Nations;Strategic Planning in First Nations and Tangible CapitalAssets. Revenue from the workshops helped AFOA surpass its financial objectives for the fiscal year.

SEVENTH AFOA CANADA – XEROX CANADAEXCELLENCE IN ABOR IG INAL LEADERSH IP AWARD

The 7th Annual Xerox Canada-AFOA Excellence in Aboriginal Leadership Awardswere presented to two winners at AFOA’s National Conference in March 2010.

The Leadership Award is an initiative of AFOA and Xerox Canada. The Award isthe result of a special partnership between Xerox Canada and AFOA to enhancethe quality of leadership in financial management. The Award recognizes indi-

viduals who have demonstrated commitment and leadership in financial management in Aboriginalcommunities and organizations.

There are two categories for nominations for the AFOA-Xerox Excellence in Leadership Award. TheNational category recognizes individuals who have contributed to the Aboriginal financial managementprofession on a national or institutional level. The Regional category recognizes those individuals whohave made their contributions at the regional, local or community level.

The recipients for the 7th year of the award are:

DEANNA HAMILTON President and Chief Executive Officer, First Nation Finance Authority, Westbank FirstNation, BC

LYNN ANNE KNOCKWOOD Director of Common Services, Confederacy of Mainland Mi’kmaq in Truro, NovaScotia

Lynn Anne Knockwood received the community/regional Award for her many years of dedication andleadership in finance.

Lynn has earned the admiration and respect of staff and colleagues since she was appointed to theConfederacy of Mainland Mi’Kmaq (CMM) Senior Management Team in 2005. With more than 22 yearsexperience in finance, she began her career at the CMM as a finance clerk in 1992. Above and beyondher responsibilities to ensure the highest standard of financial management at the CMM, Lynn hasdemonstrated her leadership and compassion to assist First Nation communities to develop capacityand take responsibility for their finance policy, reporting and audit preparation.

The national category award was presented to Deanna Hamilton for her commitment and perseverancein leading financial and economic benefits which spans community, regional and national achievementsover the two decades.

A member of the Westbank First Nation, Deanna has been responsible for the development and lead-ership of the First Nations Finance Authority (FNFA) since 1992. Through her passion and commitment,Deanna forged ahead with colleagues at the Indian Taxation Advisory Board (First Nations TaxCommission), First Nations Financial Management Board and the First Nations Statistical Institute to se-cure legislation to establish a new fiscal relationship with Canada - First Nations Fiscal and StatisticalManagement Act.

JAM: THE JOURNAL OF ABOR IG INAL MANAGEMENT

JAM is the only professional journal for Aboriginal management in Canada. It provides information onprofessional trends and innovations in Aboriginal management, interviews with leaders, and articlesfrom national and regional experts, profiles of community based projects and initiatives and informationon professional development resources.

AFOA PROGRAMS, RESEARCHANDCAPACITYDEVELOPMENT

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This year AFOA enlarged the Journal to full magazine size and produced a special double edition of JAM to celebrate its 10th

Anniversary. Key articles included:

The AFOA – Reflections on a Decade or ProgressCreating an Aboriginal TrustGovernance Best Practices ReportManaging your Nation’s WealthAttracting, Hiring, Onboarding and Retaining TalentDeveloping a Financial Administration Law: A Case StudyFirst Nation Control of First Nation InformationSupporting Investment in Communities – First Nations Market Housing Fund

The issue was distributed to all AFOA members, all 2010 Conference delegates, and mailed to all First Nations across Canada.

AFOA CAPAC IT Y DEVELOPMENT WORKSHOPS

Two new workshops developed

This year saw the development of two new two-day workshops that will be scheduled for delivery in 2010-2011 – An Introduction to Economic Development and Values & Ethics in the Aboriginal Workplace (one workshop offered in 2009-2010).Both workshops are based on the on-line courses that focus on the same topics.

Over 500 trained at AFOA workshops in 2009/2010

In an unprecedented year of activity, in 2009-2010 AFOA delivered a total of 18 scheduled and 12 community workshopsacross Canada at which 535 individuals participated. The workshops focused on:

• Performance Measurement & Reporting in First Nations

• Developing an Effective Remedial Management Plan in First Nations

• An Introduction to Comprehensive Community Planning in First Nations

• Values & Ethics in the Aboriginal Workplace – NEW

• Strategic Planning in First Nations – NEW

A total of 335 participated in the scheduled workshops and another 200 participated in community workshops.

DEVELOP ING F IRST NAT ION CAPAC IT Y IN F INANC IAL REPORT ING – OVER 1300 ATTEND WORKSHOPS AND INFORMAT ION SESS IONS

Self-governing First Nations are typically directed by their self-government legislation to follow Generally AcceptedAccounting Principles or GAAP for governments as outlined in the Canadian Institute of Chartered Accountants (CICA) PublicSector Accounting (PSA) Handbook. In the past INAC’s current Year-End Reporting Handbook required First Nations to followthe local government reporting model outlined in the PSA Handbook.

In an important development for all First Nations, the local government model underwent major changes, and, effectivewith fiscal years beginning on or after January 1, 2009, the local government reporting model is the same as that for seniorgovernments. There is now only one financial reporting model for governments in the PSA Handbook and it is referred toas the Common Government Reporting model.

As a result of these developments there are significant changes to how First Nations report on their financial results including:1) how financial statements are presented and 2) the requirement that First Nations capitalize assets.

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Last year AFOA delivered cross-country workshops that provided an overview of the key challenges that financial staff willface when these changes go into effect January 2009. This year AFOA delivered an additional fifteen one-day workshopsacross the country on Capitalization of Tangible Capital Assets between August and October 2009, with approximately 815participants. The workshops were supported by a detailed manual which was mailed to all First Nations across Canada.

WORKSHOP DATE(S) LOCATIONS # PARTICIPANTSTUESDAY, AUGUST 25, 2009 THUNDER BAY, ON 57WEDNESDAY, AUGUST 26, 2009 SASKATOON, SK 51FRIDAY, AUGUST 28, 2009 PRINCE ALBERT, SK 52WEDNESDAY, SEPTEMBER 02, 2009 EDMONTON, AB 52THURSDAY, SEPTEMBER 03, 2009 MONCTON, NB 48FRIDAY, SEPTEMBER 04, 2009 YELLOWKNIFE, NT 14TUESDAY, SEPTEMBER 15, 2009 WHITEHORSE, YT 27FRIDAY, SEPTEMBER 18, 2009 VANCOUVER, BC 96THURSDAY, OCTOBER 01, 2009 MONTREAL, QC 29THURSDAY, OCTOBER 08, 2009 LONDON, ON 92FRIDAY, OCTOBER 09, 2009 CALGARY, AB 85TUESDAY, OCTOBER 19, 2009 WENDAKE, QC 21WEDNESDAY, OCTOBER 21, 2009 WINNIPEG, MB 138TUESDAY, OCTOBER 27, 2009 PRINCE GEORGE, BC 40

An additional “hands-on” workshop was developed for delivery by Chapters and AFOA Canada focusing on converting financial statements to the new model and practical implementation. This was delivered in Saskatchewan, Alberta andNorthwest Territories.

AFOA also held ten special Information Sessions to consult with First Nations on their experiences and challenges with implementation of the Common Government Reporting Model. Between March 3 and March 29, 2010, eleven sessions wereheld in the following locations with over 500 participants.

WORKSHOP DATE(S) LOCATIONS # PARTICIPANTSMARCH 3-4, 2010 (4 WORKSHOPS) OTTAWA, ON 139MONDAY, MARCH 15, 2010 VANCOUVER, BC 47WEDNESDAY, MARCH 17, 2010 WINNIPEG, MB 90MONDAY, MARCH 22, 2010 SUDBURY, ON 34WEDNESDAY, MARCH 24, 2010 SASKATOON, SK 81FRIDAY, MARCH 26, 2010 THUNDER BAY, ON 49MONDAY, MARCH 29, 2010 ENOCH, AB 80

Participants were provided with sample First Nation Financial Statements and the study report Financial Reporting by First Nations.

CAPAC IT Y DEVELOPMENT FOR F IRST NAT IONS ENTER ING INTO PROPERTY TAXAT ION

In 2006 important federal legislation – called the First Nations Fiscal and Statistical Management Act (FSMA) – was passedestablishing four First Nation institutions: the First Nations Tax Commission, the First Nations Finance Authority, First NationsFinancial Management Board, and the First Nations Statistical Institute. Collectively, these institutions are intended to improvethe First Nation property tax system and facilitate the rapid development of First Nation economic infrastructure.

This year AFOA completed a project for the First Nations Financial Management Board (FNFMB) to develop an on-line coursethat will provide First Nations administrative staff with the knowledge they need on the FSMA, the First Nations FinancialManagement Board (FNFMB) Financial Administration Law and FMB Certification standards and procedures, and supportand enhance the capacity of First Nations to successfully enter into property taxation and into the First Nations FinanceAuthority (FNFA) borrowing pool.

The course was piloted in October 2009 with fourteen students registered. 20

AFOA PROGRAMS, RESEARCHANDCAPACITYDEVELOPMENT (Continued)

THE CERT IF I ED ABOR IG INAL PUBL IC ADMIN ISTRATOR (CAPA) PROGRAM

This year AFOA continued its efforts to launch a certification program for First Nation administrators/managers or publicadministrators (see Annual Report 2008-2009).

In July 2009 AFOA signed an MOU with the National Centre for First Nations Governance (NCFNG) in which both organiza-tions agreed to partner on the development of the Certification program.

In early 2010 AFOA struck a Council comprised of leading Aboriginal managers, administrators and partners to guide this effort.A workplan was developed and meetings held with the Department of Indian and Northern Affairs to discuss funding strategies.The first meeting of the Council was held in February 2010 to review the workplan and explore options for the name of thecertification program. The Council agreed to name the program The Certified Aboriginal Public Administrator Program.

The (CAPA) Program –A Multi-Phased approach

National certification will include establishing national competency standards, standards of ethical conduct and certificationstandards, and developing a sustainable educational program to meet those standards. There will be three phases to thisproject, with the educational program ready to launch at the end of Phase 2 – April 1, 2012.

, 2011

Key steps for Phase 1 in 2010-2011 include:

1 Identify and achieve consensus on the specific professional competencies required of band administrators – these arethe knowledge, skills and attitudes identified as critical for an Aboriginal Public Administrator to provide effective andefficient administration.

2 Translate those competencies into a series of courses that will comprise the Certified Aboriginal Public AdministratorsEducational Program.

3 Identify ethical standards by which Aboriginal Public Administrators should be governed.

4 Identify the certification standards for Aboriginal Public Administrators - the requirements for admission to CertifiedBand Administrators status.


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Phase 1April 1, 2010 to March 31, 2011

• Identify Competency• Ethical and Certification Standards

• Identify courses in Educational Program• Partnership/negotiation with other

educational institutions


• Develop Course content where needed • Student performance measures


• Develop Examination • Maintenance of Certification program

Courses ready to offer April 1, 2012

AFOA- MEYERS NORR IS PENNYABOR IG INAL YOUTH F INANC IAL MANAGEMENTCONFERENCE AWARDS

This year AFOA granted the fourth Aboriginal Youth Financial ManagementConference Awards to three highly deserving young Aboriginals.

The Aboriginal Youth Financial Management Conference Awards is a highly suc-cessful youth initiative that AFOA embarked on in 2006/2007. This year AFOA

received a three year commitment from the firm Meyers Norris Penny to partner with AFOA Canadaand support the Awards.

There is a great demand in Aboriginal communities and organizations for financial management profession-als. Many of AFOA’s members struggle to find new competent people to fill key positions in their adminis-tration. There are also many opportunities for those who want to pursue this career path and many sourcesof assistance. Ironically however, there are very few of our young people pursuing an education in financialmanagement. If our youth do not follow us into these professions, then we will suffer the consequences.

That is why the AFOA introduced the Aboriginal Youth Financial Management Conference Awards. YoungAboriginals in grades 10 to 12 from across Canada submit an essay and teacher testimonials to win this Award.

This year three young people were flown to Ottawa to participate in a special Youth Program at theConference. This included a tour of Ottawa’s attractions, an introduction to opportunities in Aboriginalfinancial management as a career, and a special youth session designed to develop leadership skills.

The winners of the 2010 Aboriginal Youth Financial Management Conference Awards were:

JARRELENE BEAVER Canmore Collegiate High School, Canmore, AlbertaBERTRAM BERNARD Allison Bernard Memorial High School, Eskasoni, Nova ScotiaPAMELA KIMEWON Wasse Abin High School, Wikwemikong, Ontario

The winners’ essays were reproduced in a special commemorative booklet. This was distributed to allConference delegates at a special luncheon in honour of the Youth Awards at which the young peopleread from their essays.

NORMAN TAYLOR MEMORIAL SCHOLARSH IPS

One of the ways AFOA is supporting Aboriginal youth and encouraging them to enter into the financialmanagement profession is through the Norman Taylor Memorial Scholarship Program. Norman Taylorwas a member of the Ucluelet First Nation. He was one of the founding members of AFOA BC and wasinstrumental in the formation of AFOA Canada.

There are two components to the scholarship: 1) professional development component whereby schol-arships are awarded to candidates who wish to take AFOA’s AFM or professional development courses,or wish to attend the national conference. 2) CAFM component where scholarships are awarded to can-didates who wish to pursue the full AFM program towards the CAFM designation (under development).

YOUTHINITIATIVES

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Recipients of the Scholarships this year were:

On-line Course Scholarships:STEPHANIE SIMEON Chiniki First Nation, Morley, AlbertaCARMELLA JERRY O’Chiese First Nation, Alberta

National Conference Scholarships:HAZEL CATHERINE BAXTER Elsipogtog First Nation, New BrunswickBRENDAWASACASE Kahkewistahaw First Nation, Saskatchewan

BUILD ING THE ABOR IG INAL F INANC IAL PROFESS ION – AN ABOR IG INAL F INANC IAL PROFESS IONAL RECRU ITMENT STRATEGY

In the course of AFOA’s interviews with major financial and accounting institutions on strategies to secure corporate input,it became apparent that the most common significant challenge being faced by these corporations is the need to attractAboriginal people into the financial services industry. Most of the organizations interviewed, have or were planning to initiatea diversity and inclusiveness strategy, with comparable goals – to attract Aboriginal youth into their field of expertise.

This is a goal that AFOA shares – one of AFOA’s key mandates is to encourage Aboriginals to enter into the financial profes-sion. As noted elsewhere in this report there is a great demand in Aboriginal communities for financial management professionals and yet few young people follow a financial career path. This is a goal that we believe will benefit Aboriginalcommunities and people.

The more of our young people who go into this profession, the more capacity we have at the community level.

AFOA has therefore invited these corporations to work with AFOA to build a new generation of Aboriginal financial leadersby participating in an Aboriginal Professional Recruitment Task Force. This Task Force will develop a three year plan, under theauspices of AFOA Canada, to build interest among Aboriginal youth to enter in the financial profession. Represented on theTask Force are:

BDO CANADABMO BANK OFMONTREALCGA CANADADELOITTE & TOUCHEERNST & YOUNGFIRST NATIONS BANK OF CANADAKPMG LLPMEYERS, NORRIS & PENNYPEACE HILLS TRUSTPWC MANAGEMENT SERVICES LLPROYAL BANKSCOTIABANKTD BANK FINANCIAL GROUP

An inaugural meeting of the Task Force is being held in April 2010. The strategy will be developed over the next fiscal year.

PART IC IPAT ION IN CAREER FA IRS

AFOA staff participated in a number of career fairs promoting the CAFM designation as a career choice including both ofthe National Aboriginal Achievement Foundation’s (NAAF) Blueprint for the Future Career Fairs in Saskatoon (November2009) and Thunder Bay (February 2010), Carleton University Aboriginal Awareness Week (January 2010) and the OdawaFriendship Centre Career Day (November 2009).


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AFOA COMMUNICATIONS& PARTNERRELATIONS

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MARKET ING COLLATERAL AND 10TH ANNIVERSARY BRANDING

AFOA produced new marketing collateral this year to support the Association’s marketing efforts focussing on 1) the CAFM/AFM program,

2) PD courses and workshops; and, 3) Publications and Manuals.

Significant effort was also made to focus and streamline AFOAcommunications material on the celebration of AFOA’s 10th Anniversary.

MEMBER E -BULLET INS AND COMMUNICAT IONS

AFOA continued to increase its communications with members in 2009-2010– over 80 E-Bulletins were issued to members throughout the year.


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AFOA Canada continued this year to strengthen existing partnerships and forgeimportant new relationships with organizations and institutions with comple-mentary objectives.

ASSEMBLY OF F IRST NAT IONS

For the first year in its history, AFOA delivered a presentation at the AFNAssembly in July 2009. The presentation focused on AFOA’s current and planned

activities. AFOA will continue to secure a spot on the agenda for future AFN Assemblies. The AFN remainsa strong supporter of AFOA and its activities.

CERT IF I ED GENERAL ACCOUNTANTS ’ ASSOC IAT ION (CGA) OF CANADA

CGA Canada’s partnership with AFOA has been instrumental in AFOA’s development and the develop-ment of the CAFM designation. Five percent of AFOA members hold the CGA designation. Each yearAFOA holds a meeting with CGA Canada representatives to explore further opportunities to enhancethe relationship.

Milestones of the relationship include:

• AFOA worked closely with CGA Canada to develop the Aboriginal Financial Management (AFM)educational program the following year.

• CGA Canada assisted AFOA in developing the Certified Aboriginal Financial ManagementExamination bringing valuable credibility and integrity to the Examination process.

• CGA Canada appoints a member to AFOA’s Board of Directors. The current CGA appointed member is John Carter - a very active Director and a valuable addition to our Board.

• In 2007 the AFM program underwent a curriculum review in light of the evolving Aboriginalworking environment. CGA was represented on the Curriculum Review Committee.

• In 2007, CAFMs granted the designation through the educational program were granted a blocktransfer into Level 4 of the CGA Professional Studies Program.

• In 2009, AFOA members were given preferred access to CGA Canada’s Professional DevelopmentNetwork (PD Net)

THE CAFM-CGA COUNC IL

This year AFOA took an important step towards further strengthening the relationship between AFOAand CGA. AFOA struck a CAFM-CGA Council to:

• further develop partnership between AFOA Canada and CGA Canada

• facilitate block transfer of CAFMs into Level 4 of CGA Professional Studies program

• ensure AFOA Canada is informed of relevant CGA activities

• ensure CGA Canada is informed of relevant AFOA Canada activities.

The Council had its inaugural meeting in March 2010 in conjunction with the National Conference.

AFOA PARTNERSHIPANDADVOCACY

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NAT IONAL CENTRE FOR F IRST NAT IONS GOVERNANCE (NCFNG)

NCFNG has a two-pronged mandate. First, it supports First Nations as they seek to implement effective self-governance andsecond, it assists First Nations in the further development of their day-to-day government operations. The Centre also supports First Nations in their efforts to develop their jurisdictional authorities.

As noted in the section describing the Certified Aboriginal Public Administrator (CAPA) program in this Annual Report, AFOAsigned an MOU with the NCFNG in July 2009 in which both organizations agreed to seek ways to work collaboratively todevelop national certification for Aboriginal Administrators and Managers. AFOA looks forward to building on that relation-ship in 2010/2011.

F IRST NAT IONS F INANC IAL MANAGEMENT BOARD (FNFMB)

The First Nations Financial Management Board (FNFMB) is one of the four institutions created through the First NationsFiscal and Statistical Management Act (FSMA) which went into effect April 2006. The Act established a framework to provideFirst Nation governments with the tools for modern fiscal management available to other local levels of government. TheFNFMB helps First Nations strengthen their financial management systems and provides independent financial managementassessment services.

The FNFMB is managed by a Board of Directors – three of which are appointed by AFOA Canada as dictated by legislation.The other five Directors of the Board are appointed by the Government of Canada through the Governor in Council. AFOA’sappointments to the Board during 2009-2010 are: Donna Morin, Marilyn Osecap and Romeo Crow Chief.

This year AFOA completed a project for the FNFMB to develop an on-line course that will provide First Nations administrativestaff with the knowledge they need on the FSMA, the Financial Management Board (FMB) Financial Administration Lawand FMB Certification standards and procedures, and support and enhance the capacity of First Nations to successfully enterinto property taxation and into the First Nations Finance Authority (FNFA) borrowing pool.

FEDERAL GOVERNMENT OF CANADA

AFOA continues to foster effective relations with the Federal Government of Canada and the Department of Indian &Northern Affairs Canada. Efforts have resulted in continued core funding for AFOA operations, and additional funding forspecial projects.

The President & COO attended meetings relating to the new transfer payment policy and INAC’s intervention policy. He wasalso on the Evaluation Committee reviewing the Evaluation of INAC’s Intervention Policy.

AFOA is also represented on the Department of Indian & Northern Affairs Canada Selection Committee for third party managers.


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AFOA CANADA-CHAPTER BOARD OF DIRECTORS ANNUAL MEET INGS

AFOA Canada and its Chapters continued the practice of meeting annually to share information on pro-grams and activities, addressing Chapter funding and other challenges, and developing a strategic visionfor the future. This year’s meeting was the fifth to take place in conjunction with the National Conference.

AFOA CANADA-CHAPTER COORDINAT ION TASK FORCE

This ad-hoc advisory task force was struck in December 2007 with two specific objectives: 1) to developa corporate sponsor and corporate member policy and strategies that will benefit both AFOA Canadaand Chapters and 2) to streamline corporate branding of AFOA and its products and services.

The Task Force met two times in 2009/2010 and wrapped up its activities this year with a final reportand recommendations to the Board of Directors. The recommendations include:

• Corporate members – Chapters be given more time to evolve before developing a joint AFOAand Chapter corporate members’ services package. In the interim, AFOA assists Chapters by con-tinuing to promote Chapter events on website. Chapters are encouraged to develop or continueto maintain a viable website to promote awareness of their Chapter as a means to entice memberships.

• Conference sponsors – AFOA Canada to assist when needed to encourage corporations tosponsor a Chapter event and to develop templates to advertise events in local newspapers orads and media. This recommendation was presented in a preliminary report and approved bythe AFOA Board of Directors. Subsequently, three advertisement templates in different sizeswere created in July 2009. The layout design contained contact information of all Chapterswhich strengthens overall awareness. The templates are accessible to all Chapters and placed on the Chapter Portal.

• AFOA branding – Chapters to maintain consistency with AFOA Canada in branding of logo.

REPORTS FROM AFOA CHAPTERS

AFOA is pleased to provide reports from each Chapter on their activities over the year:

AFOA ALBERTA

Programs & Activities

• Annual Financial Management Conference & AGM – October 27/28, 2009,Calgary with 100 participants

• Alberta First Nations Band Administrators’ Workshop – November 17, 18,2010 – 110 participants, Enoch with 110 participants

• Alberta First Nations Band Administrators’ Winter Workshop – February 9,10, 2010, Calgary with 96 participants

• 6th Annual Communications Conference – January 19, 20, 2010, Enoch, with 52 participants.

• Tangible Capital Asset Training – Enoch, with 14 participants

• New improved website at http://www.afoaab.com/

• Role Model Posters – Developed and distributed role model poster to encourage Aboriginalyouth to pursue the CAFM designation as a career path. The poster featured CAFM Trina Mineaultfrom Bigstone Cree Nation.

AFOA CHAPTERDEVELOPMENTANDSUPPORT

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Directors & Staff

ROMEO CROW CHIEF CAFM President GERALDWHITFORD Vice-PresidentLORNAMORIN CAFM Secretary SU-HIN CHEE CAFM, CA, MBA TreasurerSHELLY ANDERSON MARION BRASS-YELLOW FLY CAFMTRINAMINEAULT CAFM, CA DOROTHY SIMON CAFMALEX SAWCHUK CAFM, CMA LEA DASHKEWYTCH CAFMBRIAN HJLESVOLD JAKE RAWKI CAFMVICKI YELLOWOLDWOMAN BA MICHAEL ZUBACH CAFM, CAAUGUST (TONY) SHIRT

AFOA ATLANT IC


• Our Spring Conference was held June 2-3, 2009 – 63 people attended. Topics included an update on the new reporting requirements, Risk Management, Developing a GoodRelationship with your Bank and the Canadian Labour code.

• Our Fall Conference and AGM was held in Charlottetown, PEI. 61 people attended. Topics included Fraud Prevention, Audit Preparation & Financial Reporting and an update on AFOANational activities by Ernie Daniels.

• The fall conference was followed up with a 2 day session “Developing an Effective Remedial Management Plan”,which was funded by INAC through the P & ID program.

• The First Nations Financial Policy Group, which is a joint effort initiated by AFOA Atlantic, INAC and the Atlantic PolicyCongress of First Nations Chiefs held 2 meetings during the year on July 16th and October 9th.

• Terry Lynn Marshall, of the Eskasoni School Board, was selected as our Role Model for the poster campaign coordinatedby AFOA National and the Chapters.

Directors

CAROL ANN BARNABY CAFM Chair DEBORAH CHRISTMAS Vice Chair GWEN FRASER CAFM Secretary Treasurer SUSAN HARRIS CAFM Director MARYMCDONALD CAFM Director

AFOA BC

Professional development, community development and training

• We deliver 3-4 training conferences per year that addresses current issues in FirstNations financial and administrative management band administration, financial reporting, negotiation skills and human resource development.

• AFOA BC has developed a series of community based workshops that relate to financial and administrative manage-ment. We undertook this work to ensure that First Nations communities have an opportunity to take training locallyand links to their needs.

• Community Workshops were delivered n Port Alberni, Vanderhoof, Chilliwack, Kamloops, and three in Watson Lake.

• Conferences were delivered on “Towards the Development of a Band Administrator Network in BC” in June 2009, onFirst Nations Human Resource Management in September 2009, on Grantwriting in December 2009 and on IFRS forFirst Nations in March 2010.


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Band Administrator Network Project

• With oversight by the Band Administrator Committee consisting of Keith Nyce (Kitammat Village), Harvey Paul(Chehalis First Nation), Barbara Joe (Sechelt First Nation) and Brian Kelly (Cape Mudge First Nation) our work on developing a Band Administrator Network is proceeding well.

• We received approval on a $50,000 project from the New Relationship Trust to develop a band administrator networkand competency development strategy.

• We hired Janice Rose and Associates to manage this project that involved creating a data base of band administra-tors in BC, conduct a needs assessment and host a band administration conference.

• The band administrator conference was held on June 10-11, 2009 in Vancouver with over 80 participants. This event provided important training and awareness of matters that were specific to band administrators.

• As well, important feedback was received to complete a list of band administrator competencies. We have nowcompleted this work and have produced a Band Administrator Competency Handbook.

New Operational Reporting Method (NORM)

• We have been working with INAC regional office and Norm Grdina from Morrow and Company to develop a newelectronic financial reporting method for First Nations.

• This is based on GIFI (Generally Indexing Financial Information) that business corporations use to file tax reports toCCRA. Business corporations, using GIFI, report their financial information based on a set of financial codes ratherthan audited financial statements.

• We have renamed GIFI and call this project NORM (New Operation Reporting Method) named after Norm Grdinawho was mainly responsible for initiating dialogue on this project.

Directors

BRIANTITUS President SUSANWOODS Vice-PresidentCLAY HARMON Vice-President HARVEY PAUL TreasurerTREVORMORRISON Secretary NORMGRDINA Director at Large

AFOA MANITOBA


• Reporting on Tangible Capital Assets under the Common Government Reporting Model – three3 – day sessions held in Thompson (November 24 – 26, 2009) Dauphin (January 12 -14, 2010) and Winnipeg (January 26-28, 2010)

Directors

ALLANMUNROE CAFM President JOEL GAGNON Vice-PresidentDAN RICHARD CAFM, CA Treasurer JEANNIE CARRIERE CAFM SecretaryBRENDA CATCHEWAY CAFM Director MARIE-ROSE SPENCE DirectorTERRI GRASBY CAFM Director STEPHANIE BLACKBIRD CAFM DirectorAMY BIG GEORGE CAFM, B.Comm (Hons) Director STEVENWOODS DirectorSHARON STEVENSON CAFM Director at Large DAVID GLASS CAFM, CA Director at LargeCHAD BICKLMEIER CAFM, CMA Director at Large

AFOA CHAPTERDEVELOPMENTANDSUPPORT (Continued)

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AFOA NWT


• June 13th, 2009 – AGM

• September 30th, 2009 – Board of Directors Conference Call

• January 15th, 2010 – Board of Directors Conference Call

• March 17th & 18th, 2010 – Ethics and Values in the Aboriginal Workplace

• March 31st, 2010 – CAFM Poster Model

• March 31st, 2010 – Converting Financial Statements

Board of Directors

GLORIA ALLEN President PENNY KOCIK CAFM Vice-PresidentRUTH JEROME Secretary/Treasurer RUBY JUMBO CAFM DirectorAGNES CUTTEN CAFM Director MARGARET LEPINE DirectorKNUTE HANSEN Director

We had more activity in the past year and will continue to work on providing more training opportunities for our member-ship. We would like to thank AFOA Canada for their assistance in the past fiscal year, it was greatly appreciated.

AFOA ONTAR IO


• Our spring workshop focused on Tangible Capital Assets and Reporting and was held in Sudbury,Ontario

• Our fall workshop focused on Tangible Capital Assets and was held in Thunder Bay, Ontario

• Our Conference & AGM was held at the Casino Rama, Ontario. The Conference focused on gover-nance issues that affect financial management. Subjects included the framework agreement forLand management, the Canada labour code, human rights and the pending changes to the INAC intervention policy.

• Two additional one day workshops were held in conjunction with INAC presentations in Sudbury and Thunder Baythat focused on determining the value of assets where historical costs are not available.

• CAFM Role Model Poster - Developed and distributed role model poster to encourage Aboriginal youth to pursuethe CAFM designation as a career path.

Directors

STAN SABOURIN CAFM President VALERIE PIZEY CAFM Vice President ROSEANN ROSS CAFM Secretary WILMATABOBONDUNG CAFM TreasurerGINNYMICHANO ADAMHUNTER CAFMNEIL NAOKWEGIJIG SHARMAN BRESSETTE CAFMMURRAY SHAWNOO WINONA NOGANOSHJACQUES LEPAGE CAFM


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AFOA QUEBEC


• Evaluation of finance and administration capacity development needs of Quebec Aboriginal communities

• Sponsorship of three participants to AFOA National Conference

• Translation of four core CAFM on-line courses

Directors

ANDRÉ RICHER C.Adm, CGA, CAFM (Quebec) President (*)CAROLINE GARON CGA, CAFM President (**)MARC-ANDRÉ BEAUDRY Vice-PresidentCHRISTIAN ROCK Secretary/TreasurerSANDRA COMMANDA CAFM

(*) President starting on 2010-01-12(**) President up to 2010-01-12

AFOA SASKATCHEWAN


• Converting Financial Statements Workshop – March 25, 2010, Wanuskewin Heritage Park

• 10th Annual Fall Conference – November 5, 6, 2009, Saskatoon – 140 delegates, 20 sponsors

• Role Model Posters – Developed and distributed role model poster to encourage Aboriginal youthto pursue the CAFM designation as a career path. Poster featured Sakatchewan CAFM FrancineJohnstone

• Certified Financial Officers Incentive Program (CFOIP) – AFOA Saskatchewan assisted in the promotion and applica-tion process of this program which promotes the employment by First Nations of a CAFM, CGA CMA or CA through afinancial incentive. Eight First Nations in Saskatchewan met the requirements.

Directors and Staff

DANA SOONIAS CAFM President DONNAMORIN CMA, CAFM Vice-PresidentELLIE CARTER CAFM Treasurer DARLENE LITTLEBEAR-MCINTOSH SecretaryLILLIANMCNAB CAFM MARILYN OSECAP CAFMLOUIS TAPPER CA, CAFM STEVEN ROSSMARCIA SEESEEQUASIS MURRAY LONGBRENDAMISSENS CAFM BRAD JOHNSON CMA, CAFMEUGENEMCKAY MBA, B. Comm. Staff

AFOA CHAPTERDEVELOPMENTANDSUPPORT (Continued)

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a f o a c 2009-2010 a r - afoa_2009_2010_annual... · we are pleased to present this annual report...

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