Fiscal Relations
Federal Intervention Policies (2005)
INAC has been sharply criticized by the Auditor General for its intervention practices and for its methods of contracting and monitoring third party managers.
Federal Horizontal Management in an Aboriginal Context
In a conceptual sense, 'Horizontal Management' is how governments already conduct business with each other for federal/provincial transfer payments (with the Constitution assigning powers and responsibilities) and within themselves for the assignment of federal funds by Treasury Board to be handled by specific Ministers and their Federal 'line' Departments.
Horizontal Management has also emerged within federal goverment as a 'modern' means of conducting government business since 2002. In its smallest sense, it includes internal government processes, methods and 'tools' calls R-MAFS (Results-based Management and Accountability Frameworks) and R-BAFS (Risk-based Audit Frameworks). It has been piloted in various inter-government and non-profit organization partnerships.
More recently (2005), government decided to launch 'Aboriginal' and 'Climate Change' as two new budget areas where horizontal management will be introduced. It appears that the government is politically motivated to to pre-empt the Gomery Report that will be tabled in November 2005 and February 2006 and in response to the series of Auditor General reports.
Through the federal Aboriginal Review, the Accountability for Results Roundtable and the 'modern management agenda', the Treasury Board Secretariat (TBS) has been made responsible, as the federal 'central agency,' for:
- Make government (business) processes more efficient (get the government house in order); and
- Focus on horizontal management in its dealings with First Nations and Aboriginal Organizations
In the Auditor General's November 2005 Report to Parliament, TBS and "Central Agencies" are given the responsibility for identifying where 'horizontal management' should be implemented (eg. First Nations issues) and providing the tools and government policies to guide its effective implementation by line departments like Indian Affairs, Health Canada, HRDC and so forth.
TBS' claims that its current focus includes:
- Clarifying respective roles and responsibilities
- Improving accountability
- Reducing process and reporting burden
- Developing a more streamlined approach to funding
- Reducing program silos
- Facilitating better planning, managing and reporting on Aboriginal programming within and across the federal family
- Improving management information, and
- Working together with Aboriginal organizations
Where do we go from here?
In its purest form, Horizontal Management is a power sharing arrangement for doing business in a partnership environment that reflects a true government-to-government relationship. However, for it to work for First Nations, major changes in structure and attitude would have to occur within the federal government. Naturally we must ask if the foundations for such change are in place at Indian Affairs, Health
The Assembly of First Nations concerns about the implementation of Horizontal Management were expressed in a resolution on November 30, 2005
In spite of the veritable mountains of information that were presented to parliament and is available to the general public through the government links (below), the average project or funding services officer in any government department that deals on the 'front line' with First Nations issues has never heard of Horizontal Management, is not trained in its meaning or implementation and, therefore, likely has no plans to conduct business with First Nations in this fashion.
Want More Information?
The "Aboriginal Horizontal Framework" (referred to as "the Map" by insiders) was tabled by Treasury Board on November 23, 2005 and is part of a federal website on their Aboriginal Programs and Spending. That document lists all federal programs and spending within seven priorities. Expect to see this document, and the dollars listed in it, quoted by the media and critics of Aboriginal Spending.
Chapter 4 of the 2005 Departmental Performance Reports that were tabled by Treasury Board to parliament on November 23 is dedicated to explaining the governments priorities for Aboriginal Peoples.
TBS has a power point presentation for senior federal officials with their preliminary recommendations related to introducing Horizontal Management to Aboriginal Transfer Payments.
To gain insight on these internal government processes (and problems), and how they may affect your community or organization, more information is also available from other on-line sources:
Federal Intervention Policies (2005)
Indian Affairs is 'rolling out' a new intervention policy that they expect to receive approval and implement in early 2006. The current policy can be found here.
INAC has been sharply criticized by the Auditor General for its intervention practices and for its methods of contracting and monitoring third party managers.
Taxation Tax exemptions provided under the Indian Act can be complicated issues for individuals, First Nation and non-profit organizations. The Ontario Ministry of Finance has a Retail Sales Tax Guide for Status Indians, Indian Bands and Band Councils that outlines the provincial governments interpretation of the tax exemption from provincial sales tax for Status Indians
Auditor General Reports on Indian Affairs
Canada's Auditor General issues regular reports about federal departments and specific programs within those departments. The reports and recommendations on Indian Affairs since 1994 can be found here.
Auditor General's Report on Education
For the Auditor General's press release, click here.
For the full report tabled in Parliament on November 23, 2004, "Indian and Northern Affairs Canada — Education Program and Post-Secondary Student Support," click here. In general, the Auditor General found that the Department of Indian Affairs did not follow through on the commitments made after the 2000 audit.
For the 2000 report, "Indian and Northern Affairs
