The government could not provide such a list given that the financial statements of first nations and their organizations are mandatorily protected by paragraph 20(1)(b) of the Access to Information Act. In addition, a federal court decision of June 27, 1985 judged that information regarding Indian moneys was confidential and not subject to release by the Department of Indian Affairs and Northern Development.
First Nations are required to make their audited financial statements available to members of their community. Officials of the Department of Indian Affairs and Northern Development cannot release the audited financial statements because of the third party nature of the audit.
Individuals interested in reviewing a first nation`s audit can contact the chief and council to request it. It is up to the chief and council whether they wish to disclose audits to non-band members.
Question No. 123—