Investigation of Allegations at the Woodstock First Nation

Date: 2012

PDF Version (262 Kb, 7 Pages)

Name: Woodstock First Nation
Population: 285 on reserve; 976 total registered
Location: New Brunswick
Current Chief: Paul Tomah
Time period covered by investigation: April 1, 2008 to November 31, 2011

Background

Findings: Financial, Management and Reporting System Controls

Findings: Compliance of Claimed Expenditures with Funding Agreements

Recommendations

  1. The draft Financial Policy Manual should be reviewed and approved by the First Nation's Council and implemented
  2. The Woodstock First Nation should consider strengthening reporting system controls in order to increase the likelihood of reports being submitted on time.
  3. The Woodstock First Nation should ensure the following:
    • Transparency and openness in Council's decision-making process
    • Administrative policies, procedures, funding agreements, fiscal plans and audited financial statements are disclosed to First Nation members and AANDC funding recipients
    • A dispute resolution process is in place to provide redress for First Nation members and AANDC funding recipients
  4. The First Nation should review its financial procedures to ensure that expenditure transactions are accompanied by approved cheque requisitions, in addition to other relevant documentation (invoices, Band Council Resolutions, etc.).
  5. A purchase order system should be put in place as it increases controls over costs by requiring an approval of expenditures before they are incurred.
  6. The First Nation should ensure that invoices from suppliers are detailed and describes the nature of the work completed.
  7. The First Nation should review the practice of the advance payment of the Chief and Council's yearly honoraria in order to minimize risk.
 
 
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