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First Nations Fiscal Management Act

Version of section 14 from 2006-04-01 to 2016-03-31:

Marginal note:Audit

  •  (1) The local revenue account shall be audited at least once each calendar year and reported on separately from other accounts.

  • Marginal note:Access to report

    (2) The audit report of the local revenue account shall be made available to

    • (a) the members of the first nation;

    • (b) any other persons who have an interest in, or the right to occupy, possess or use, the first nation’s reserve lands;

    • (c) the First Nations Tax Commission, the First Nations Financial Management Board and the First Nations Finance Authority; and

    • (d) the Minister.

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