ABORIGINAL FINANCIAL OFFICERS … The Aboriginal Financial Officers Association of Alberta (AFOA Alberta) is an association committed to the development of management and governance

… AFOA ALBERTA ANNUAL REPORT 2012-2013

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ANCIAL OFFICERS ASSOCIATION OF ALBERTA

TABLE of CONTENTS2 Message from the Executive Director4 Governance & Management6 Overview9 Analysis10 Review of the Year12 Facilitated Sessions13 Special Recognition & Acknowledgement of Sponsors14 Future Plans & Commitments16 Financial Statements

… AFOA ALBERTA ANNUAL REPORT2012-2013

… EXECUTIVE DIRECTOR’SMESSAGE Our year ending March 31, 2013, was another

remarkable year for the organization and its

members. In October, we marked our 10th

year serving First Nations and Aboriginal

organizations in Alberta. This event was

celebrated at our Annual General Meeting;

the true value of our 10th year anniversary

lies in the continued efforts made to advance

management capacity in our First Nations.

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“OUR MEMBERS KEEP US FOCUSED ON WHAT MATTERS –

IMPROVING THE QUALITY OF OUR COMMUNITIES –

ECONOMICALLY, CULTURALLY AND SPIRITUALLY.”

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The year also saw the introduction of a very successful four-day program in accounting fundamentalsbased on material developed by Queen’s School of Business for their executive education training.This innovative and excellent program attracted not only participants from many First Nations inAlberta, but from Quebec as well. We also continued our successful workshop series developedaround First Nation and Aboriginal competencies. This structured approach to our organization’seducational offerings to members provides a basis for skill development at the individual andorganizational level.

Partly as a result of the success of the accounting program, we are launching a very exciting programin partnership with a leading Alberta polytechnic. Our organization, in partnership with the SouthernAlberta Institute of Technology, will be offering two university level, full credit accounting courses.These courses are accepted as part of the Certified Aboriginal Financial Manager designation and arefully transferable at the diploma or baccalaureate level. These programs are designed to provide abridge to the development of highly skilled financial managers, to meet the demands of the future andultimately to improve our First Nation communities.

I wish to acknowledge the guidance and direction of our volunteer board of directors, who help shapethe direction of our organization. We also acknowledge the support received from Aboriginal Affairsand Northern Development Canada.

Kindest Regards,

Robert Andrews, MBA, CAFM, CMAExecutive Director, AFOA Alberta

… GOVERNANCE &MANAGEMENT

The board of directors governs and oversees the

operation of the Aboriginal Financial Officers

Association of Alberta. The volunteer directors are

elected to three-year terms. AFOA Alberta is

managed by Executive Director Robert Andrews

with the support of Executive Assistant Randa

Wright. The office is located on the Siksika Nation.

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“I WISH TO ACKNOWLEDGE THE GUIDANCE AND DIRECTION OF OUR VOLUNTEER BOARD OF DIRECTORS,

WHO HELP SHAPE THE DIRECTION OF OUR ORGANIZATION.”

— Robert Andrews

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Board of Directors - ExecutivePresident: Gerald WhitfordVice President: Charlene Bruno, B.CommTreasurer: Michael Zubach, CAFM, CASecretary: Lorna Morin, CAFM

Board of DirectorsDorothy Simon, CAFMAlex Sawchuk, CAFM, CMABrian HjlesvoldVicki Yellow Old Woman, BAWilfred Hooka-Nooza Doane Crow Shoe, B.MgmtTrina VyJessica Dorion, CAFMNorm Brennand, CAFM

Management and StaffExecutive Director: Robert Andrews, MBA, CAFM, CMAExecutive Assistant: Randa Wright

… OVERVIEW

The Aboriginal Financial Officers Association of Alberta (AFOA Alberta) is an

association committed to the development of management and governance capacity

for First Nation and Aboriginal organizations. The association provides professional

development and training in finance, accounting, general management and governance

to AFOA Alberta members, members of First Nation and Aboriginal organizations

and others who work with these communities. The Association strives to encourage

members to pursue the Certified Aboriginal Financial Manager certification (CAFM).

The Association brings together professionals from a variety of backgrounds to train,

coach and mentor members of First Nation and Aboriginal organizations.

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The organization is incorporated under the Societies Act and its activitiesare overseen and governed by a board of directors. Its day-to-day opera-tions are managed by the Executive Director.

The Association’s programming is delivered through:

WORKSHOPS, COURSES, SEMINARS AND FORUMS – addressingspecific management requirements and community issues such asgovernance, and capacity and management development

CONFERENCES – addressing best practices in governance, and providinga forum for changes in the regulatory environment

WEB-BASED ACTIVITIES – web-based seminars to cost-effectively reachthe Aboriginal population to provide information on management andgovernance

TRAINING SERVICES – information and training in management, humanresources issues, leadership, planning, risk management, strategicplanning, change management and administration

HistoryThe Association has been in operation for 11years. The membership at fiscal year end was 318 members, including members from all treatyareas, public accounting firms, and governmentdepartments and agencies serving First Nationsand Aboriginal populations. Extensive program-ming has resulted in instruction in the funda-ments of finance, accounting, management andgovernance. Many tools have also been developedto improve capacity within Aboriginal organiza-tions. These tools include workbooks and work-shops in personal financial literacy, governanceand management assessment, and structuredproblem solving. In addition, the organization hasestablished links with the accounting and auditingcommunities and postsecondary institutions.

Community Driven and Progressive The organization recognizes the need to continueto develop and enhance capacity within First Nations. Ongoing training is essential to developskills and to improve capabilities in governanceand management. One effective approach is tocontinue to offer complementary and progressiveinstruction at many skill levels. is. The organiza-tion believes that effective training can be developed and offered at the grass roots level –an approach reflected in the development and delivery of training. Session feedback is incorpo-rated into subsequent programming. In addition,careful attention is paid to problematic areas and programs are developed to address thesechallenges.

Five Year Strategic GoalsThe strategic plan drives current and future year initiatives. Strategic goals are reviewed andrevised each year to ensure relevance in meetingthe organization’s mandate. The 2011-2015 AFOAAlberta business plan has five strategic goals and associated activities:

1 Secure long-term funding2 Better meet members’ needs3 Understand AFOA Alberta’s impact on FirstNation and Aboriginal organizations

4 Develop a staff retention plan5 Attract more students to pursue the CAFM

The organization is committed to meeting itsstrategic goals by offering programming thatmeets the needs of First Nation communities andis congruent with the organization’s strategic directions. It is recognized that long-term successrequires having greater numbers of First Nationand Aboriginal people pursue the Certified Aboriginal Financial Manager designation orother business and accounting designations.

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Pan-Alberta MembershipThe membership includes FirstNations from all treaty areas.Events include strong levels ofparticipation from Treaty areas 6, 7, and 8. Membership alsoincludes many organizations thatprovide service to the Aboriginaland First Nation communities.

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MEMBERDistribution

PARTICIPANTSDistribution

[ 2 participants from Ontario ]

[ 3 participants from Québec ]

CHILD AND FAMILY SERVICE/STRATEGIC PLANNING

CHILD AND FAMILY SERVICES/CHANGE MANAGEMENT

CHILD AND FAMILY SERVICES/STRUCTURED PROBLEM SOLVINGCHIEF AND COUNCIL WORKSHOP/

STRATEGIC PLANNINGCHIEF AND COUNCIL WORKSHOP/

STRATEGIC PLANNINGLEADERSHIP AND ETHICS/

PERFORMANCE APPRAISALSGENERAL MANAGEMENT/

STRUCTURED PROBLEM SOLVINGGENERAL MANAGEMENT/

STRUCTURED PROBLEM SOLVINGTECHNICAL SKILLS/

EXCEL FUNDAMENTALS BASICFUNDAMENTALSOF ACCOUNTING

FISCAL INSTITUTE/EFFECTIVE MEETINGS

FISCAL INSTITUTE/CONFLICT MANAGEMENT

FISCAL INSTITUTE/ACCOUNTING FUNDAMENTALS

TECHNICAL SKILLS/EXCEL FUNDAMENTALS BASIC EXCEL

1 2 3 4 5 6 7

1 2 3 4 5 6 7

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Legend RELEVANCEThe knowledge andskills learned in thesession are relevant to my work 1 = strongly disagree 7 = strongly agree APPLICATIONI can directly apply thelearning objectives to my work 1 = strongly disagree 7 = strongly agree VALUEOverall rating of session 1 = poor7 = excellent

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ANALYSIS…

Our various sessions were attended by 510 participants. The distribution of participants is shownon the map at lower left. It is worth noting that there were participants from outside of the province.

Summary of Survey ResultsA new evaluation process was introduced during the year. This evaluation process focuses on the quality of the instruction provided and its relevance to the participant’s work. The quality ofinstruction and the relevance is noted in the charts below. The results are very positive, stronglysupporting the value of the instruction. Some workshops had multiple sessions. Moreover, 100% of the participants indicated they would refer others to AFOA Alberta workshops.

… REVIEWOF THE YEAR

Board Governance TrainingIn order to enhance our organizational capacity for excellence ingovernance, five board members and the Executive Director completed a three-day training program for board members of not-for-profitorganizations offered through the Institute of Corporate Directors. This training included topics on effective governance, the duties and roles of directors, risk reduction and mitigation, director liability andprofessional ethics.

10th Annual AGM and Governance ConferenceThe Annual General Meeting is the capstone event for AFOA Alberta. This year, it was a celebration of the organization’s 10th year of servingFirst Nation and Aboriginal organizations. The AGM and GovernanceConference brought together 97 participants. Topics included runningeffective meetings, First Nation and Aboriginal organizations and FOIPlegislation, applying rules of order, as well as updates on AboriginalAffairs and Northern Development Canada initiatives. The AGM andGovernance Conference were held on October 23 and 24, 2012.

Fiscal Institute Level 1, 2 and 3The Fiscal Institute gave financial and accounting officers, managers,administrators and leaders the opportunity to develop and broaden theirknowledge and expertise in the fields of finance, accounting, governance andgeneral management. The session was conducted from March 18 to 21, 2012.This event had 41 registrants completing four days of intensive instruction inExcel fundamentals, accounting fundamentals, conflict resolution andmediation, and applying Robert’s Rules of Order.

Introduction to AccountingTwo four-day sessions were conducted. The program introduced 54participants to accounting fundamentals. The content spanned the fullaccounting cycle, from recording transactions to preparing financialstatements. GAAP and IFRS principles were explained and applied. The material was based on an executive education program from a leadingCanadian business school. The sessions were conducted October 9 to 12,2012 and January 29 to February 1, 2013.

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“ONE OF THE MOST

RELEVANT SEMINARS

I HAVE ATTENDED

– I AM EXCITED TO TAKE

THESE TIPS BACK HOME.”

“AWESOME INSTRUCTION!

I LOVED THE WORKSHOP

AND THE MATERIAL!”

First Nation Technical Skills WorkshopsTwo 2-day sessions were completed. One session provided instructionin intermediate spreadsheet use. Participants developed their owntemplates for budgeting, cash flow and variance analysis, and multi-page linked spreadsheets. The second session, on basic spreadsheetuse, provided training in Excel for first time users. This involved basicfunctions, essential formulas, spreadsheet reference anddevelopment of a cash flow statement and budget.

First Nation General Management WorkshopsTwo sessions on structured problem solving were completed. Forty-seven participants learned about problem-solving tools, such as affinity diagrams, root cause analysis, problem definition anddeveloping SMART goals.

First Nations Leadership and Group Dynamics WorkshopOne session was given from February 1 to March 1, 2013. The sessionwas on understanding performance measurement and developing individual performance appraisals. The emphasis was on integratingperformance appraisals with the organizational and departmentalgoals. The session was attended by 23 registrants.

Chief and Council WorkshopTwo sessions were offered on strategic planning. The sessions wereconducted on March 4-5 and March 7-8, 2013. Chiefs and Councillorsin attendance were introduced to environmental scans, strategicchange readiness assessments, the development of vision andstatements, SWOT and STEEPLE analyses and a comprehensivestrategic plan. The sessions were attended by 21 participants.

Personal Financial Literacy WorkshopThere were two sessions to introduce and strengthen personalfinancial literacy within First Nations communities. Basics inbudgeting, credit and savings were offered. The Financial Literacyone-day workshop took this tool out into the community; workshops were conducted with 24 participants.

AFOA Alberta WebinarsThe purpose of the web-based initiative was to leverage existingtechnologies to provide timely, cost-effective training to First Nations’financial administration staff. Four sessions were given on developingperformance appraisals, and the pros and cons of Management byObjectives, Behaviorally Anchored Rating Systems, and BehaviorallyObserved Rating Systems. The webinar included live streaming videoof the facilitator, a telephone conference call for all participants andan online “chat” facility. Ten participants attended the livevideoconference sessions.

“EXCEL WAS TAUGHT IN THE MOST

BASIC MANNER – IT FACILITATED

LEARNING AND RETENTION OF

THE BASIC CON CEPTS. FOUND

THE COURSE VERY HELPFUL AND

INSTRUC TORS WERE VERY GOOD.”

“THE PRESENTATION WAS VERY

WELL DONE. VERY GOOD AT

ENGAGING THE AUDIENCE AND

PROMOTING CRITICAL THOUGHT

PROCESSES.”

“I FEEL IT WILL BE VERY

BENEFICIAL IN REVIEWING

OUR STRATEGIC PLAN.”

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… FACILITATEDSESSIONS

Social Networking SessionsAFOA Alberta continued to assist with the facilitation of SocialNetworking/Engagement sessions. The goal of the group was to developunderstanding and solutions to a series of challenges facing the socialassistance departments of many First Nations in Alberta. Programmingincluded performance measurement, performance appraisals, strategicplanning and change management.

Child and Family Services SessionsThree training sessions were provided for First Nation Child and FamilyServices agency directors. The training, which covered Structured ProblemSolving, Strategic Planning and Change Management, was offered to 12directors. In addition, AFOA Alberta facilitated a multi party discussion on challenges faced by the agencies, with 23 participants from AANDC,Province of Alberta and First Nation Child and Family Services agencies.

Auditors’ Round TableThe Auditors’ Round Table was a continuation of the series of discussionson challenges within the First Nations communities as they relate to auditfunctions. This year’s session focused on improvements and actionableitems that could help to address the challenges faced in the Aboriginalcommunities. A survey demonstrated improvements across manydimensions, including communication and opportunities for capacitydevelopment in the First Nations. Twenty-seven individuals participatedfrom funders, auditing firms and First Nations and Tribal Councils.

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“I FEEL CONFIDENT THAT I COULD

FACILITATE AND DO STRATEGIC

PLANNING FOR MY AGENCY.”

RECOGNITION& ACKNOWLEDGEMENT …

Special RecognitionThe Aboriginal Financial Officers Association of

Alberta would like to recognize the contributions ofQueen’s School of Business, Kingston, Ontario andAssistant Professor John Moore, for their support,advice and contributions to the highly successful

Introduction to Accounting program.

Acknowledgement of SponsorsThe Aboriginal Financial Officers Association of

Alberta wishes to acknowledge the important role of Aboriginal Affairs and Northern Development

Canada (AANDC)in the support of many of the programs delivered to

First Nations and Aboriginal organizations inAlberta.

In addition, we wish to thank our sponsors for theirsupport of our Annual General Meeting and

Governance Conference.

Aboriginal Financial Officers Association of CanadaMNP LLP

Xyntax Systems

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… FUTURE PLANS& COMMITMENTS

Focused Programming based on essentialcompetenciesThe upcoming year will build on our successes. We willcontinue to focus on competencies based on technicalknowledge, general management, leadership, group dynamics, professionalism and ethics. The workshopswill be hands on, small group sessions to encourageparticipation and interaction between facilitators andparticipants. The focus will not solely be on teachingmanagement competencies but will include skills reten-tion and the application of these skills in our members’communities.

Board Governance TrainingThe Board of Directors of the Aboriginal FinancialOfficers Association of Alberta is focused on being acentre of excellence in management and governance. To further this strategic aim, the board will continuetaking training in governance for not-for-profitorganizations developed by the Institute of CorporateDirectors and several leading Canadian businessschools.

11th Annual AGM and Governance ConferenceThe Annual General Meeting and Governance Conference is the capstone event for AFOA Alberta. The 11th AnnualGeneral Meeting will be held in conjunction with a two-daygovernance conference in Enoch, Alberta in November2013.

Fiscal Institute Level 1, 2 and 3The four-day event will be held in Enoch in March 2014.Training will focus on introduction to finance and account-ing, (level 1), supervision fundamentals (level 2) and man-agement fundamentals (level 3). The Fiscal Institute givesfinancial and accounting officers, managers, administratorsand leaders an opportunity to develop and broaden theirknowledge and expertise in the fields of finance, account-ing, governance and general management. The workshopformat focuses on smaller groups with more intensivetraining and hands-on exercises to strengthen learning.

First Nations’ Technical Skills WorkshopThis workshop will be based on needs and competenciesdeveloped from the competency standards. Two sessionsare planned. Participation will be limited to 25 individuals.Topics may include financial accounting and reporting,management accounting and performance measurement,as well as management information systems and the useof everyday computer programs.

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2013-2014 Program Year

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First Nations General Management WorkshopWorkshops will focus on general managementcompetencies. Topics may include budgeting andplanning, managing and monitoring resources,problem solving, decision making and coordina-tion. These sessions will be limited in size toallow for more interaction and will include manyexercises and case studies to improve retentionand understanding of the material. The emphasiswill be on applying the skills in the participants’communities and organizations.

First Nations Leadership and GroupDynamics WorkshopTwo workshops will be offered on leadership andgroup dynamics. Topics will be selected frombroad ranges including, communication, teamleadership, conflict management, staff coachingand training, human resources and performancemanagement. These workshops will be limited to25 participants per session to encourage activeparticipation.

First Nations Professionalism and EthicsWorkshopThis series of workshop focuses on professional-ism and ethics. Topics will include confidentialityand privacy, ethical role modelling, and buildingtrust and transparency in an organization.

Accounting IntroductionBased on the prior year’s successes, the four-dayintroductory accounting course will be offeredagain. This course is based on the material devel-oped for management by a leading Canadianbusiness school. The course will instruct partici-pants in the basics of accounting and finance andis an excellent starter for courses offered at post-secondary institutions.

Bridge Accounting Program – Full CreditThis five-month program (with 5 weeks of instruc-tion) will be offered in partnership with a leadingAlberta polytechnic. The program will be limitedto 20 individuals. The courses are offered at theuniversity level, are full credit and are transfer-able to other post-secondary institutions. Thiscourse may be used for credit in the CAFM desig-nation as well as business degrees and diplomas.This program is designed to provide a bridge toeducation at the post-secondary level and will include a week on the campus of SAIT.

Chief and Council WorkshopThe workshop will be open to First Nations Chiefsand Councillors. The primary aim of the initiativeis to provide a comprehensive overview of issuesrelating to governance, including roles and responsibilities, segregation of duties, oversightroles and responsibilities.

Webinar Remote Learning InitiativeAFOA Alberta will deliver cost-effective web-based seminars to expand the reach and capacitydevelopment of First Nations and Aboriginal organizations.

Capacity Development RoundtableAFOA Alberta hosted a series of auditors roundtables, bringing together auditing practitioners,users of financial statements and First Nation and Aboriginal organizations, to understand thechallenges faced in auditing in First Nation andAboriginal communities. The most frequent needidentified was capacity development. This round-table session will focus on how various fundersand the communities can work together to develop a systematic and integrated approach to address this need.

Social ProgramAFOA Alberta will continue to assist the SocialNetworking group to adapt to the changes result-ing from the development of active measures.Sessions will be offered in Excel Fundamentals,Process Improvement, Negotiations and Procure-ment and Mental Resiliency. This series of training sessions is designed to enable staff andmanagement to develop effective approaches tomoving forward with their goals for advancing social programs in their communities.

Child and Family Services AFOA Alberta has provided and will continue toprovide a series of workshops for the Directors ofprovincially designated Child and Family Servicesorganizations within the First Nations. These pro-grams parallel those provided to directors of So-cial Services departments.

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… FINANCIAL STATEMENTS

Contents

17 Management Responsibility Statement18 Independent Auditors’ Report19 Statements of Operations20 Statements of Changes in Net Assets21 Statements of Financial Position22 Statements of Cash Flow23 Notes to the Financial Statements28 Schedule of Salaries, Honoraria, Travel Expenses

and Other Remuneration

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ABOR IG INAL F INANC IAL OFF ICERS ASSOC IAT ION OF ALBERTA

Documents

ABORIGINAL FINANCIAL OFFICERS … The Aboriginal Financial Officers Association of Alberta (AFOA Alberta) is an association committed to the development of management and governance