The First Nations Financial Management Board's (FMB) Certifications are based on internationally recognized good governance and finance practices called standards . The FMB adapts these to better meet the needs of First Nations.
Financial Administration Law
Financial Management System
- Financial Management System Certification Procedures (PDF)
- Financial Management System Standards (PDF)
Financial Performance
Local Revenue Financial Reporting
- Local Revenue Financial Reporting Standards (PDF)
- Illustrative Local Revenue Financial Statements (PDF)
- Illustrative Local Revenue Financial Statements - Excel Tables (XLSX)
- Illustrative Local Revenue Financial Statements - Note Disclosures, No Tables (DOCX)
- Illustrative Local Revenue Segment Note Disclosure (PDF)
- Illustrative Local Revenue Segment Note Disclosure - Excel Tables (XLSX)
- Local Revenue Financial Reporting Standards - Explanatory Notes (PDF)