Fiscal Growth Rate (FGR):
Measures the trend in revenues and expenses over 5-year period.
Liquidity Test Rate (LTR):
Measures the ability to meet short-term fiscal obligations, such as Accounts Payable, Accounts Receivable and cash in the bank.
Core Surplus Rate (CSR):
Measures the ability to generate and maintain enough cash to maintain operations.
Asset Maintenance Ratio (AMR):
Assesses if the First Nation is investing enough to replace/repair/maintain current asset and add new assets.
Net Debt Ratio (NDR):
Measures the First Nation’s net debt against annual revenue.
Budget Performance Rate (BPR):
Measures the ability to budget accurately.
Tax Collection Rate (TCR):
Measures how efficient your First Nation is at collecting local revenues .