Implementation Note:
Visit our website at http://www.fnfmb.com
to ensure the SPP issue date shown above is the most recent version.

NOTICE TO USERS
This document is intended for use by first nations in Canada. It provides a sample statement of policy and procedures
(“SPP”) that meet requirements contained in both the Financial Management Systems\ Standards and Financial
Administration Law Standards established by the First Nations Financial Management Board (“the FMB”) under the
First Nations Fiscal Management Act (“the FNFMA”). The policy and procedures are also consistent with the provisions of the Sample Financial Administration Law issued by the FMB. It should be adapted to fit the specific circumstances of your First Nation as it provides scope and flexibility for implementation. For this reason, it is recommended that professional advice or assistance be obtained in order to conform to your First Nation’s financial administration laws, culture and operating environment.
This SPP is part of a collection of sample policies developed by the FMB to assist first nations with compliance with laws respecting financial administration. These and other sample documents are available for download at no cost from the FMB’s website. For access and more information visit the “Core Documents” page at http://www.fnfmb.com/core-documents .
FORMAT AND STRUCTURE
The sample policies and procedures developed by the FMB are based on a standard format. Users should customize this content using language and procedures that fit their First Nation’s needs and is consistent with the First Nation’s
Financial Administration Law.
1) Policy – A clear statement that indicates the first nation’s protocol or rule affecting the specific area.
2) Purpose – The reason or rationale underlying the policy and procedure.
3) Scope – The areas, functions, individuals, or departments affected by the policy.
4) Definitions – Any specialized terms that are not otherwise defined
5) Responsibilities – Describes who, using generic titles or positions which are used in the FMB’s Standards, is responsible for implementing or maintaining the policy and procedures.
6) Procedures – Describes the steps, details, or methods to be used to implement and maintain the policy and procedures.
7) References – List of applicable documents, policies, laws, and regulations etc. that are used to develop or have influence on policy.
8) Attachments – The forms, reports, or records that are generated from policy.
DISCLAIMER
While the FMB has used its best efforts in developing a sample policy that can be used by a broad range of first nations, it makes no express or implied representations or warranties with respect to the accuracy or completeness of the contents of the sample policy or its suitability for a particular First Nation. This SPP has been developed to conform to the requirements of the FMB’s Financial Management System Standards and Financial Administration
Law Standards as of the issue date shown on the cover of this policy. Users accept that the FMB’s Standards and the
FNFMA, under which those Standards are made, may be revised from time to time and therefore it is advised that users check the FMB’s website for the most updated version when considering the adoption of this sample SPP.
This SPP is a sample only. The FMB accepts no liability whatsoever for any damages caused by, or arising from, the use, adaption or implementation of this SPP. First nation users of this SPP retain full responsibility for ensuring that their own policies and procedures meet the needs and requirements of the first nation.
[ Sample] First Nation | Organizational Chart Policy 2

It is Council’s policy to establish an organizational structure that specifies the hierarchy and reporting relationship between various functions and levels of the First Nation to facilitate effective management of the governance, administrative and financial management systems.
The purpose of this policy is to depict the prevalent hierarchy of the First Nation departments and the various working relationships between one another.
This policy and procedure applies to Council and all persons having a role and responsibilities in the organizational structure of the First Nation.
“Senior Manager” means the person who is responsible for leading the day to day administration or management of the First Nation and who reports directly to Council.
(1) Council is responsible for:
(a) authorizing the creation and update of the organization chart;
(b) approving the organization chart with a recorded vote in the Council minutes;
(c) ensuring that adequate delegated resources are available to implement and maintain the organizational structure;
(d) ensuring that the organizational chart accurately depicts the First Nation’s governance, administrative and financial management systems, and identifies the specific roles and responsibilities assigned to each level of governance and administration and to each participant in the systems including committees.
(2) The Senior Manager is responsible for:
(a) ensuring that the organizational chart is prepared, recommended to Council for approval, and kept current;
(b) ensuring that the roles and responsibilities and reporting relationships are effectively communicated to all those affected by the organizational chart and as required by the
Financial Administration Law.
[ Sample] First Nation | Organizational Chart Policy 3

(1) The Senior Manager or a designate, as authorized and instructed by Council, will prepare an organizational chart that accurately depicts the First Nation’s governance, administrative and financial management systems, and identifies the specific roles and responsibilities assigned to each level of governance and administration and to each participant in the systems including committees and submit to Council for approval.
(2) The Senior Manager will ensure that the chart includes definitions of the persons or classes of persons who are affected by the organization chart. The Senior Manager will ensure each role identified in the organizational chart is clearly defined as evidenced by a job description in accordance with applicable Human Resource policies or other such policy that requires job descriptions to be in prepared and approved.
(3) The Senior Manager is responsible for centrally filing the organizational chart so that it can be located and retrieved as soon as practicable by all persons affected by it, and will disseminate the approved organizational chart to all those affected and/or make it readily available by other means normally used by the First Nation.
(4) The Senior Manager, on request, will provide a copy of the chart to a group of listed people.
(5) Periodically, but at least annually, the Senior Manager will update, as necessary, the organizational chart for changes in personnel and will submit recommendations, as necessary, to Council for approval, to revise roles, responsibilities, or reporting relationships.
(1) FMB’s Financial Management System Standards
(a) Standard 12.5 Organization Chart
(2) FMB’s Financial Administration Law Standards
(a) Standard 11.4.1 Approved functions
(b) Standard 11.4.2 Organization Chart
(c) Standard 11.4.3 Chart Access
Appendix A – Sample simplified organization chart
[ Sample] First Nation | Organizational Chart Policy 4

Membership
Finance & Audit Committee
Business & Revenue
Tax
Administrator
Staff
Officer
Staff
Council
Senior Manager
Senior Financial
Officer
Staff
Government
Officer Officer
Staff
Other Committees of Council
This Organization chart is approved by Council on the _____ day of __________ 20xx
Staff
[ Sample] First Nation | Organizational Chart Policy 5