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)