None of the organizations whose files we reviewed were removed from the program. When we asked Indigenous Services Canada and the First Nations Financial Management Board why there were files missing, they explained to us that it was due to a lack of capacity in some of the first nations communities to create financial statements on an annual basis, and then a lack of access to auditors to audit those. This speaks to the importance of really building up that capacity that is needed in first nations communities to continue to meet the ongoing requirement.
