Accountability and Control: Canada’s First Nations Reporting Requirements

Abstract

This paper explores the accountability relationship between the Government of Canada and First Nations Bands arising from Program Devolution. Reporting requirements associated with this relationship have been characterized in a 2002 Report of the Auditor General of Canada as burdensome and of little use to many of the First Nations communities that are compelled to meet them. This study examines the reporting requirements used in the Auditor General ’s report and drawing on institutional theory and accountability literature develops a theoretically informed argument positioning Program Devolution, as it was practiced, as a colonizing undertaking that undermines self-government.