Details on transfer payment programs

(S) Contributions related to the Canada Community-Building Fund (Keeping Canada's Economy and Jobs Growing Act)

Start date / End date: Ongoing

Type of transfer payment: Contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2017–18

Link to departmental result: Indigenous Peoples have reliable and sustainable infrastructure

Link to the department's Program Inventory: Other Community Infrastructure and Activities

Purpose and objectives of transfer payment program: As per the terms and conditions of the First Nations Infrastructure Fund, the Gas Tax Fund can be used to fund "other community infrastructure".

Results achieved: Performance results for this program are available in GCInfoBase.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

Currently, there are no future audits planned for this program.

Findings of evaluations completed in 2022–23: The Evaluation of Other Community Infrastructure is underway and expected to be completed by September 2023.

Engagement of applicants and recipients in 2022–23: Collaborated with the Assembly of First Nations on climate change-related initiatives, including adaptation and mitigation, through the Joint Committee on Climate Action.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending is due to rounding.

Contributions for emergency management assistance for activities on reserves

Start date / End date: Ongoing

Type of transfer payment: Contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2019–20

Link to departmental result: Indigenous Peoples have reliable and sustainable infrastructure

Link to the department's Program Inventory: Emergency Management Assistance

Purpose and objectives of transfer payment program: ISC works collaboratively with Indigenous Peoples, Northerners, other federal departments and agencies, provinces, territories, and third-party organizations. Responsibilities include supporting First Nations partners to prepare for, mitigate against, respond to, and recover from emergency events that threaten the health, safety, and holistic well-being of on-reserve First Nations communities.

Local authorities, third-party organizations, provincial and territorial governments are responsible for emergency management activities within their respective jurisdictions. Section 91(24) of the Constitution Act, 1867 prescribes the legislative authority of the Government of Canada for "Indians, and Lands reserved for Indians". This authority is delegated to the Minister of Indigenous Services Canada. Under section 6 of the Emergency Management Act (2007), each federal minister is responsible for identifying risks that are within or related to his or her area of responsibility and for preparing, maintaining, testing and implementing emergency management plans to mitigate those risks. The department supports on-reserve First Nations partners with the four basic pillars of emergency management: (1) mitigation, (2) preparedness, (3) response, and (4) recovery.

The department has, since the early 1970s, managed a framework for promoting and supporting First Nations partners with: emergency preparedness and non-structural mitigation within on-reserve communities; emergency response and evacuation during disasters; and remediation of infrastructure and houses after emergencies such as forest fires and floods. The department had specific Treasury Board authority for forest fire suppression (December 15, 1988), which expired in March 2005. This authority enabled the department to provide funding to provinces, bands or other emergency organizations for the delivery of fire suppression services. The authority was replaced by the Emergency Management Assistance Program (November 29, 2004), through which the department makes contributions for emergency management assistance for activities on reserve. The department also provides financial assistance to First Nations for search and recovery activities based on compassionate grounds. In 2017–18, the Building Back Better Strategy Guide was approved to increase the access and availability to culturally competent response and recovery supports for on-reserve First Nations partners.

The most common emergencies affecting First Nations are floods, fires, loss of essential services, severe weather, or failure of community infrastructure (i.e., winter roads, bridges, water sources, housing, etc.) due to natural disaster or accident.

Results achieved: In 2022–23, the Emergency Management Assistance Program distributed a total of approximately $339.9 million in transfer payments to recipients. This number represents the total amount of transfer payments provided through the program's funding streams. Specifically, $73.3 million was provided through the Non-Structural Preparedness and Mitigation, FireSmart, Service Agreement and Capacity Enhancement funding streams; and $266.5 million was distributed through the Response and Recovery funding stream. Additionally, the Indigenous Community Support Fund (ICSF) recognized that First Nations, Inuit and Métis were among the most at-risk during the COVID-19 crisis and provided distinctions based funding to Indigenous communities and organizations to prevent, prepare for, and respond to the COVID-19 pandemic. This fund provided Indigenous leadership and organizations with the flexibility needed to design and implement community-based solutions, including preparedness measures, mental health assistance, support for vulnerable individuals, addressing food insecurity and educational support for children. The fund included a total of more than $2 billion in funding since March 2020 with $1.2 billion distributed in direct allocations and the balance distributed via needs based allocations.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

Currently, there are no future audits planned for this program.

Findings of evaluations completed in 2022–23: The Evaluation of the Emergency Management Assistance Program is underway and is expected to be completed by March 2024.

Engagement of applicants and recipients in 2022–23: ISC was in regular dialogue with applicants and recipients regarding engagements and transfer payments.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending primarily reflects:

• an incremental funding provided through Supplementary Estimates for:
  • reimbursing First Nations and emergency management service providers for on-reserve response and recovery activities;
  • supporting COVID-19 public health responses and the Indigenous Community Support Fund (Budget 2022);
  • emergency response and recovery activities; and
  • the Indigenous Community Support Fund (Budget 2021).
• a decrease in allocation of funding to meet departmental priorities. the deferral of funding to future years for reimbursing First Nations and emergency management service providers for on-reserve response and recovery activities. These funds could not be spent in 2022–23 and are expected to be reprofiled to future years when it would be available for the intended purposes.

Contributions for First Nations and Inuit Health Infrastructure Support

Start date / End date: Ongoing

Type of transfer payment: Contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2021–22

Link to departmental results:

• Indigenous Peoples and communities are healthier
• Indigenous Peoples have reliable and sustainable infrastructure

Link to the department's Program Inventory:

• Health Planning
• Quality Management and Systems Integration
• Health Human Resources
• Health Facilities
• eHealth Infostructure
• British-Columbia Tripartite Health Governance

Purpose and objectives of transfer payment program: The Health Infrastructure Support Authority underpins the long-term vision of an integrated health system with greater First Nations and Inuit control by enhancing their capacity to design, manage, deliver and evaluate quality health programs and services. It provides the foundation to support the delivery of programs and services in First Nations communities and for individuals, and to promote innovation and partnerships in health care delivery to better meet the unique health needs of First Nations and Inuit. The funds are used for planning and management for the delivery of quality health services; construction and maintenance of health facilities; research activities; encouraging Indigenous Peoples to pursue health careers; investments in technologies to modernize health services; and integrating and realigning the governance of existing health services.

Results achieved: In 2022–23, ISC continued to support community-driven investments in First Nation health infrastructure through multi-year capital projects and high priority repairs and renovations. These investments help to ensure that First Nations have access to appropriate clinical and administrative spaces to deliver quality and culturally appropriate health care programs and services close to home, which plays an important role in the identification and treatment of many chronic disease for which First Nations suffer at disproportionately high rate as compared to other Canadians. Specifically, ISC worked with communities on the continued funding and implementation of both major and minor capital projects related to:

• health facilities, health professional accommodations, midwifery and Indigenous Early Learning and Child Care announced as part of Budgets 2022 and 2021;
• health infrastructure ventilation in relation to COVID-19 mitigation announced in the Fall Economic Statement 2020;
• addictions treatment and prevention service infrastructure announced as part of Budget 2018; and
• health infrastructure under the Social Infrastructure Fund announced as part of Budgets 2017 and 2016.

The COVID-19 pandemic and other global events have resulted in supply chain disruptions and shortages, impacting forecasted costs for health infrastructure projects and delaying implementation. To mitigate these challenges, the department monitored project costs and implemented a formal contingency strategy to manage escalating costs. Community expectations were addressed through engagement and planning, and cost thresholds were reconsidered in relation to the existing construction market.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

Currently, there are no future audits planned for this program.

Findings of evaluations completed in 2022–23: The Cluster Evaluation of Health Infrastructure Support for First Nations is underway and expected to be completed in July 2023.

Engagement of applicants and recipients in 2022–23:

Overall engagement approach

ISC engaged with representatives of the Assembly of First Nations and Inuit Tapiriit Kanatami through the First Nations and Inuit Health Branch-Senior Management Committee. ISC also engaged with Inuit Tapiriit Kanatami on issues related to primary care through the National Inuit Committee on Health, and with the Assembly of First Nations through the Chiefs Committee on Health. Regional partnership tables guided joint decision-making on key issues, including primary care.

ISC's regions led engagement activities with recipients through individual and/or multi-community regular bilateral planning sessions and calls for proposals. Specifically, ISC's Home and Community Care program, in partnership with the Assembly of First Nations, reviewed areas of the Non-Insured Health Benefits program that carry a home and community care component to develop meaningful recommendations.

Indigenous Health Legislation

An Indigenous led distinctions-based engagement process was conducted from winter 2021 to fall 2022 to support the co-development of Indigenous Health Legislation, involving Indigenous Women's organizations and 2SLGBTQI+ organizations. A national "What We Heard" report was published in January 2023 and summarized the input received from Indigenous partners.

From fall 2022 to April 2023, ISC launched co-development tables with First Nations, Inuit, Métis partners. Co-development of legislative options is expected to be finalized in June 2023.

In 2022–23, the Joint Forum on Administrative and Operational Tools, co-managed with the First Nations Health Managers Association, together with regional and institutional leaders in community health, coordinated the simplification of reporting and the standardization of First Nations-led planning resources.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending primarily reflects:

• an incremental funding provided through Supplementary Estimates for Indigenous community infrastructure (Budget 2022).
• a transfer from the Department of Health for the First Nations Information Governance Centre.
• an increase in allocation of funding:
  • from the New Fiscal Relationship grant due to lower than anticipated recipients number for the grant. The unused grant funding is returned to the programs to be made available to First Nations via other funding mechanisms; and
  • to meet departmental priorities.
• the deferral of funding to future years for a mercury care home and a water treatment facility for Asubpeeschoseewagong Netum Anishinabek and a mercury wellness centre for Wabaseemoong Independent Nations.
• These funds could not be spent in 2022–23 and are expected to be reprofiled to future years when it would be available for the intended purposes.

Contributions for First Nations and Inuit Primary Health Care

Start date / End date: Ongoing

Type of transfer payment: Contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2021–22

Link to departmental results:

• Quality and timely services are delivered directly to Indigenous Peoples
• Health services delivered to Indigenous Peoples contribute to improved health outcomes
• Indigenous Peoples and communities are healthier
• Social Services respond to community needs

Link to the department's Program Inventory:

• Communicable Disease Control and Management
• Healthy Child Development
• Environmental Public Health
• Mental Wellness
• Jordan's Principle and the Inuit Child First Initiative
• Clinical and Client Care
• Community Oral Health Services
• Healthy Living
• Home and Community Care

Purpose and objectives of transfer payment program: The Primary Health Care Authority funds a suite of programs, services and strategies provided primarily to First Nations and Inuit individuals, families, and communities living on reserve or in Inuit communities. It encompasses health promotion and disease prevention programs to improve health outcomes and reduce health risks; public health protection, including monitoring and surveillance, to prevent and/or mitigate human health risks associated with communicable diseases and exposure to environmental hazards, and health-related impacts of climate change; and primary care where individuals are provided diagnostic, curative, rehabilitative, supportive, palliative or end-of-life care, and referral services.

Results achieved: In 2022–23, ISC established contribution agreements in 29 remote and isolated First Nations communities for 24 hour primary, clinical, and client care nursing services. Additional funding from Budget 2021 was provided to these communities to augment resources at the equivalent of one Nurse Practitioner for each transferred site. The department also administered a funding agreement with the National Indigenous Diabetes Association.

The department also transferred $916,500 to the First Nations Health Authority to support First Nation communities in British Columbia to identify and adapt to the health impacts of climate change. Community-based projects focused on enhancing capacity and awareness of First Nation communities to climate change and health impacts through communication and implementation projects.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

• Planned Audit of the First Nations and Inuit Home and Community Care Program is expected to be completed in September 2023.
• Planned Audit of the Mental Wellness Program is expected to be completed in May 2024.
• Planned Follow-up Audit of the Implementation of Jordan's Principle is expected to be completed in June 2024.
• Planned Audit of the Jordan's Principle is expected to be completed in March 2025.

Findings of evaluations completed in 2022–23: The Evaluation of Healthy Living was completed in October 2022. The evaluation found that there was a continued need for the program, however there are key areas that the program can focus on strengthening to improve overall delivery of the program. These key areas include improving data sources and performance measurement systems; addressing funding challenges, particularly in the human resource areas; and strengthening knowledge mobilization opportunities and linkages across the program.

• Evaluation of Environmental Public Health is expected to be completed in December 2023.
• Evaluation of Healthy Child Development is underway and expected to be completed by December 2023.
• Evaluation of First Nation and Inuit Mental Wellness Programs is underway and expected to be completed in March 2024.
• Evaluation of the Mental Wellness Program - Supplementary is underway and expected to be completed in March 2026.
• Cluster Evaluation of First Nations Child and Family Services is underway and expected to be completed in March 2025.

Engagement of applicants and recipients in 2022–23: Through Budget 2019 funding, the department supported regional First Nations and Inuit-led engagement activities on a long-term home and continuing care framework. These activities concluded in 2022 and produced over 30 regional engagement reports. A technical working group, chaired by the Assembly of First Nations, worked toward a co-developed holistic long-term and continuing care framework and associated policy options. A similar working group will be developed with Inuit Tapiriit Kanatami. The First Nations and Inuit Home and Community Care Program work on the Non-Insured Health Benefits Joint Review did not advance in 2022–23 due to post-pandemic recovery efforts taking priority.

Indigenous Services Canada works closely with national, regional and community Indigenous partners for Mental Wellness and ISC's efforts are guided by key documents developed by Indigenous partners, namely the First Nations Mental Wellness Continuum Framework, Honouring Our Strengths and the National Inuit Suicide Prevention Strategy.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending primarily reflects:

• an incremental funding provided through Supplementary Estimates for:
  • the continued implementation of Jordan's Principle and Inuit Child First Initiative;
  • supporting COVID-19 public health responses and the Indigenous Community Support Fund (Budget 2022);
  • implementing the federal framework to address the legacy of residential schools (Budget 2022); and
  • costs related to compensation and for the reforms to the First Nations Child and Family Services and Jordan's Principle programs.
• a net decrease in allocation of funding:
  • from the New Fiscal Relationship grant due to lower than anticipated recipients number for the grant. The unused grant funding is returned to the programs to be made available to First Nations via other funding mechanisms; and
  • to meet departmental priorities.
• the deferral of funding to future years for:
  • costs related to compensation and for the reforms to the First Nations Child and Family Services and Jordan's Principle programs;
  • supporting COVID-19 public health responses (Budget 2022); and
  • the continued implementation of Jordan's Principle.

These funds could not be spent in 2022–23 and are expected to be reprofiled to future years when it would be available for the intended purposes.

Contributions for First Nations and Inuit Supplementary Health Benefits

Start date / End date: Ongoing

Type of transfer payment: Contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2017–18

Link to departmental result: Quality and timely services are delivered directly to Indigenous Peoples

Link to the department's Program Inventory: Supplementary Health Benefits

Purpose and objectives of transfer payment program: ISC's Supplementary Health Benefits (also known as Non-Insured Health Benefits) Program is a national program that provides registered First Nations and recognized Inuit resident in Canada with coverage for a range of health related goods and services which are not otherwise available to them through other private plans or provincial or territorial health or social programs. Program benefits include prescription and over-the-counter medications, dental and vision care, medical supplies and equipment, mental health counselling, and transportation to access medically required health services that are not available locally. Some benefits are delivered via contribution agreements with First Nations and Inuit organizations or with the territorial governments in Nunavut and Northwest Territories.

Results achieved: The Joint Review of the Non-Insured Health Benefits Program with the Assembly of First Nations is ongoing, with the completion of comprehensive joint reviews of five benefit areas to date. The implementation of Joint Review recommendations are underway in order to enhance client access to benefits, identify and address gaps in benefits, streamline service delivery to be more responsive to client needs, and increase program efficiencies. The medical transportation benefit review is ongoing.

ISC also continues to work collaboratively with the Inuit Tapiriit Kanatami on Inuit specific priorities.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process within ISC was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

Currently, there are no future audits planned for this program.

Findings of evaluations completed in 2022–23: The Evaluation of Supplementary Health Benefits Program (Non-Insured health Benefits) is underway and expected to be completed in March 2024.

Engagement of applicants and recipients in 2022–23: The Non-Insured Health Benefits Program continued to engage with First Nation and Inuit partners in 2022–23 to share information and ensure the Program is responsive to the needs of its clients.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending is primarily to ensure client access to non-insured health benefits for First Nations and Inuit, and additional funding was requested due to COVID-19 uncertainty. This resulted in a surplus.

Contributions for Pathways to Safe Indigenous Communities Initiative

Start date: 2021–22

End date: 2026–27 (amended in 2022–23)

Type of transfer payment: Contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2021–22 (amended in 2022–23)

Link to departmental result: Indigenous Peoples receive social services that respond to community needs

Link to the department's Program Inventory:

• Family Violence Prevention Program
• Indigenous Governance and Capacity

Purpose and objectives of transfer payment program: The Pathways Initiative aims to fund services for Indigenous communities, women, children, and families across Canada – including First Nations, Inuit, Métis, urban, and 2SLGBTQI+ people. Funding recipients provide Indigenous Peoples with community services that are developed and implemented through an Indigenous lens, targeting the specific safety and well-being needs of the communities. The intention of the program is to assist Indigenous individuals and communities to:

• support the development and delivery of culturally relevant and community/organization identity specific safety and well-being initiatives;
• address community safety and well-being needs that support reconciliation, resiliency, and capacity of Indigenous communities/organizations and their members, contribute to and promote a sense of belonging of community members, address intergenerational trauma, address systemic barriers and biases within existing systems, recognize the impact of lived experiences;
• support Indigenous designed interventions and Indigenous definitions of safe, secure and resilient communities.

Results achieved: In 2022–23, the terms and conditions were amended to include the Community Development Wrap-Around Initiative, which was created to provide holistic wrap-around support to 22 participating First Nation communities over 5 years. The overarching goal is to support the implementation of community-driven priorities and promote horizontal collaboration between internal and external programs. In this first year, 8 First Nation communities launched their participation in the initiative.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

Currently, there are no future audits planned for this program.

Findings of evaluations completed in 2022–23: The Evaluation of Family Violence Prevention is underway and expected to be completed in March 2025.

Engagement of applicants and recipients in 2022–23: ISC did not enter into any engagement activities for 2022–23.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending primarily reflects an incremental funding provided through Supplementary Estimates for:

• the Pathways to Safe Indigenous Communities Initiative (Budget 2021); and
• supporting community development for First Nations (Budget 2021).

Contributions for the purpose of consultation and policy development

Start date / End date: Ongoing

Type of transfer payment: Contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2014–15

Link to departmental result: Indigenous communities advance their governance capacity

Link to the department's Program Inventory:

• Indigenous Governance and Capacity
• Land, Natural Resources and Environmental Management
• Family Violence Prevention
• Water and Wastewater
• Housing

Purpose and objectives of transfer payment program: The program is intended to be a vehicle for a wide range of engagements between the department and Indigenous Peoples for the development and implementation of departmental policy and programming. Eligible activities investigate, develop, propose, review, inform or consult on policy matters within the mandate of the department. Eligible activities include workshops, studies, meetings, and policy development - all of which relate to and are in support of the department's policies and programming. The funding supports the department as a whole to collaborate with Status Indians, Innu and Inuit on key policy issues.

Results achieved: Three consultation and policy development projects were initiated with Indigenous institutions in support of governance program modernization. These projects will enhance our collective understanding of how circumstances in communities, such as population and remoteness, affect the costs and challenges of governance and core public service administration in First Nation communities. This research builds on the expertise of professionals who work directly as administrators and leaders in First Nation governments. Findings from these projects are expected in 2023–24.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

• Planned Audit of Land Management is expected to be completed in January 2024.
• Planned Review of the Water and Wastewater Program is expected to be completed in September 2024.

Findings of evaluations completed in 2022–23:

• Evaluation of Lands Management Sub-Programs is underway and expected to be completed in October 2023.
• Evaluation of Housing on-Reserve is underway and expected to be completed in September 2023.
• Evaluation of Family Violence Prevention is underway and expected to be completed in March 2025.

Engagement of applicants and recipients in 2022–23: ISC did not enter into any engagement activities for 2022–23.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending primarily reflects an increase in allocation of funding to meet departmental priorities.

Contributions to First Nations for the management of contaminated sites

Start date / End date: Ongoing

Type of transfer payment: Contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2014–15

Link to departmental result: Land and resources in Indigenous communities are sustainably managed

Link to the department's Program Inventory:

• Land, Natural Resources and Environmental Management
• Economic Development Capacity and Readiness

Purpose and objectives of transfer payment program: The objective of this contribution program is to ensure the removal of known contamination from National Contaminated Sites Classification System Class 1 and Class 2 sites for which a Crown liability has been established and documented.

Class 1 sites are contaminated sites where available information (assessment) indicates that action is required to address existing concerns for public health and safety. Class 2 sites are those sites where available information (assessment) indicates that there is a high potential for adverse off-site impacts, although threat to human health and the environment (public health and safety) is generally not imminent and action is likely required.

The transfer payment plan also includes funding for the First Nations Solid Waste Management Initiative to develop sustainable solid waste management solutions on reserve. Investments in waste management help to protect the environment, reduce potential risks to health and safety, and reduce the number of future contaminated sites.

Results achieved: In 2022–23, the Contaminated Sites On Reserve Program provided over $50 million to support First Nations in assessing and remediation of contaminated sites on reserve lands.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

• Planned Audit of Land Management is expected to be completed in January 2024.

Findings of evaluations completed in 2022–23:

• Evaluation of Lands Management Sub-Programs is underway and expected to be completed by October 2023.
• Evaluation of Contaminated Sites on-Reserve (South of the 60th Parallel) is underway and expected to be completed by December 2023.
• Evaluation of Economic Development and Capacity Readiness is underway and expected to be completed by August 2024.

Engagement of applicants and recipients in 2022–23: In 2023, ISC supported ECCC in the delivery of 2023 Federal Contaminated Sites Action Plan (FCSAP) Indigenous Engagement. A total of 6 engagement sessions were delivered across Canada, both North and South of 60, with Indigenous communities and organizations to seek input on gaps, priorities, recommendations related to contaminated sites management in support of the renewal of the FCSAP program (Phase V 2025–2030). A total of 6 engagement sessions, 4 virtual (3 South of 60, 1 North of 60) and 2 in-person (1 South of 60, 1 North of 60) were carried out between February and April 2023 and a total of 108 Indigenous representatives participated in these sessions.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending primarily reflects:

• an incremental funding provided through Supplementary Estimates for:
  • addressing the ongoing legacy of Indian residential schools; and
  • a transfer from the Department of National Defence for the Federal Contaminated Sites Action Plan.
• an allocation of funding to meet departmental priorities.
• the deferral of funding to future years for addressing the ongoing legacy of Indian residential schools. These funds could not be spent in 2022–23 and are expected to be reprofiled to future years when it would be available for the intended purposes.

Contributions to improve the safety and security of Indigenous women, children, families and 2SLGBTQI+ People

(Previously titled: "Contributions to improve the safety and security of Indigenous women, children and families and 2SLGBTQQIA+ People")

Start date / End date: Ongoing

Type of transfer payment: Contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2019–20

Link to departmental result: Indigenous Peoples receive social services that respond to community needs

Link to the department's Program Inventory: Family Violence Prevention Program

Purpose and objectives of transfer payment program: The Family Violence Prevention Program is intended to fund family violence services responsive to community needs. The primary objective is to support Indigenous women, children, families, and 2SLGBTQI+ people living across Canada with family violence shelter services and transition homes through funding to core operations. The secondary objective is to support family violence prevention activities through funding to Indigenous communities and organizations, as directed within the program's Terms and Conditions. Third, the program supports Métis engagement on assessing shelter needs and community violence prevention activities focused on Métis women, girls and 2SLGBTQI+ people.

Contribution funding supports Indigenous clients across the country, including First Nations (on and off reserve), Inuit, Métis, urban and 2SLGBTQI+ people.

Results achieved: Since 2021, ISC's Family Violence Prevention Program and the Canada Mortgage Housing Corporation collaborated with an Indigenous-led steering committee on an Indigenous Shelter and Transitional Housing Initiative. The initiative aims to create a minimum of 38 emergency shelters and 50 transition homes across Canada, including urban areas and the North. In 2022–23, 22 projects were selected including shelters, transitional housing projects and a mixed-use project. Three Inuit-specific projects were selected by an Inuit-led selection committee. To date, the department has provided funding to support 301 violence prevention projects across Canada for a total of $21 million in funding.

The Family Violence Prevention Program continues its work to redevelop the existing funding formula used to allocate operational funding to the existing network of 46 emergency shelters. As the scope of the Program has expanded to include shelters and transitional housing within urban centres and the North (Inuit Nunangat and the Territories), the Program continues to work with Indigenous partners and various stakeholders to ensure the redevelopment process captures these additions. This analysis will continue to take place into 2023–24.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

Currently, there are no future audits planned for this program.

Findings of evaluations completed in 2022–23: The Evaluation of Family Violence Prevention is underway and expected to be completed in March 2025.

Engagement of applicants and recipients in 2022–23: ISC actively engaged with partners including Pauktuutit Inuit Women of Canada, Les Femmes Michif Otipemisiwak, Assembly of First Nations' Women's Council, the National Aboriginal Circle Against Family Violence, the National Family and Survivors Circle, Urban partners, 2SLGBTQI+ partners, and others as part of the Comprehensive Violence Prevention Strategy on the selection of new facilities and on program enhancements. In 2022–23, 22 new facilities were selected for the Shelter and Transitional Housing Initiative in collaboration with these partners.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending primarily reflects:

• an incremental funding provided through Supplementary Estimates for:
  • the Family Violence Prevention Program;
  • the construction and operation of shelters and transition houses for Indigenous women, children and 2SLGBTQI+ people; and
  • responding to the National Inquiry into Missing and Murdered Indigenous Women and Girls' Final Report: Reclaiming Power and Place.
• allocation of funding to meet departmental priorities.
• the deferral of funding to future years for the construction and operation of shelters and transition houses for Indigenous women, children and 2SLGBTQI+ people.

These funds could not be spent in 2022–23 and are expected to be reprofiled to future years when it would be available for the intended purposes.

Contributions to Indian bands for registration administration

Start date / End date: Ongoing

Type of transfer payment: Contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2017–18

Link to departmental result: Quality and timely services are delivered directly to Indigenous Peoples

Link to the department's Program Inventory: Individual Affairs

Purpose and objectives of transfer payment program: To enable Indian Bands or their Tribal Councils to facilitate the administration of the Indian Registration System and maintenance of Band Lists, and increase the adoption of the Secure Certificate of Indian Status at the community level. The transfer payments will provide for local provision of Indian registration administration resulting in eligible Indians gaining status and attendant benefits, and an updated Indian Register held by ISC.

Results achieved: In 2022–23, approximately 9,227 Secure Certificate of Indian Status cards were issued and 12,380 applications submitted as a result of Trusted Source partnerships.

In 2022–23, Registration Administrators assisted with 25,264 Secure Certificate of Indian Status.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

Currently, there are no future audits planned for this program.

Findings of evaluations completed in 2022–23: No evaluations were planned or completed in 2022–23.

Engagement of applicants and recipients in 2022–23: Recipients are engaged through national training sessions on an annual basis.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending primarily reflects an increase in allocation of funding:

• from the New Fiscal Relationship grant due to lower than anticipated recipients number for the grant. The unused grant funding is returned to the programs to be made available to First Nations via other funding mechanisms; and
• to meet departmental priorities.

Contributions to provide children, youth, young adults, families and communities with prevention and protection services

(Previously titled: "Contributions to provide children and families with Protection and Prevention Services")

Start date / End date: Ongoing

Type of transfer payment: Contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2021–22

Link to departmental result: Indigenous Peoples receive social services that respond to community needs

Link to the department's Program Inventory: First Nations Child and Family Services

Purpose and objectives of transfer payment program: ISC provides funding for social services as a matter of policy. Contributions to eligible recipients under the First Nations Child and Family Services (FNCFS) Program is intended to ensure the safety and well-being of First Nations children ordinarily resident on reserve. The FNCFS Program supports the delivery of culturally appropriate prevention and protection services for First Nations children and families, in accordance with the legislation and standards of the province or territory of residence within program authorities. All children are protected by provincial or territorial child welfare legislation and by the Act respecting First Nations, Inuit and Métis children, youth and families. Provinces and territories can delegate authority for child welfare to First Nations service providers and are responsible for ensuring that they comply with applicable legislation and standards.

Contribution funding for the FNCFS Program is targeted to service providers delivering child and family services to First Nations clients who are ordinarily resident on reserve or who, for the purposes of these programs, are deemed to be ordinarily resident on reserve in a province or the Yukon Territory.

Results achieved: On April 1, 2022, ISC began implementing the Canadian Human Rights Tribunal order (2022 CHRT 8) on immediate measures, as well as elements of the 2021 Agreement-in-Principle on long-term reform of the FNCFS Program. These include: funding prevention through a new $2,500 per capita allocation adjusted for inflation and population; expanding funding for First Nation Representative Services from Ontario to include all provinces and the Yukon, also based on a per capita allocation adjusted for inflation and population; and funding Post-Majority Support Services at actual costs to support First Nations youth leaving care and young adults formerly in care until their 26th birthday or the age identified in provincial or territorial legislation (whichever is greater).

On July 4, 2022, the Government of Canada, the Assembly of First Nations, and the plaintiffs in the Moushoom and Trout class actions announced that a final settlement agreement had been signed. This settlement agreement relates to compensation for First Nations children and families harmed by discriminatory underfunding of the FNCFS Program and the government's narrow definition of Jordan's Principle. The agreement must still be brought to the Canadian Human Rights Tribunal asking for the Tribunal's confirmation that the settlement satisfies its orders on compensation, and approved by the Federal Court before it can be implemented.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

Currently, there are no future audits planned for this program.

Findings of evaluations completed in 2022–23: The Cluster Evaluation of First Nations Child and Family Services is underway and expected to be completed in March 2025.

Engagement of applicants and recipients in 2022–23: ISC continued to work to fully implement all orders of the Canadian Human Rights Tribunal with regard to reforming child and family services and establishing a flexible, distinctions-based funding model.

ISC also continued to collaborate with the Parties and Indigenous leaders to design and implement these reforms through a variety of consultation mechanisms, including the Consultation Committee on Child Welfare and the National Advisory Committee on FNCFS Program Reform, which include representation from Indigenous Regional Authorities, First Nations political organizations, FNCFS agencies and provincial and territorial authorities.

Canada and the Parties to the Canadian Human Rights Tribunal complaint also continued to work together to reach a final settlement agreement on long-term reform and to better meet the needs of First Nations children, youth, and families and prevent Canada's discriminatory underfunding and narrow application of Jordan's Principle from recurring.

Finally, ISC continued its ongoing engagement and relationship building with provinces, and Yukon and First Nation partners.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending primarily reflects:

• an incremental funding provided through Supplementary Estimates for:
  • the reforms to the First Nations Child and Family Services and Jordan's Principle programs; and
  • First Nations Child and Family Services Program.
• allocation of funding to meet departmental priorities.
• the deferral of funding to future years for supporting the implementation of the Act respecting First Nations, Inuit and Métis children, youth and families and the ongoing reform of the Indigenous Child and Family Services Program. These funds could not be spent in 2022–23 and are expected to be reprofiled to future years when it would be available for the intended purposes.

Contributions to supply public services in Indian Government Support and to build strong governance, administrative and accountability systems

Start date / End date: Ongoing

Type of transfer payment: Contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2020–21 (amended in 2022–23)

Link to departmental result: Indigenous communities advance their governance capacity

Link to the department's Program Inventory:

• Indigenous Governance and Capacity
• Individual Affairs

Purpose and objectives of transfer payment program: The involvement of Crown-Indigenous Relations and Northern Affairs Canada and ISC in governance programming is a matter of social policy that includes the devolution of programs and services to First Nations and Inuit governments on a gradual basis. Strong governance and accountability of First Nations and Inuit governments and related institutions are fundamental to the prudent use of funds transferred from the federal government. These objectives are advanced by a series of measures:

• Employee pension and benefits plans to incent recruitment and retention of professional staff;
• The First Nations Fiscal Management Act institutions that provide fiscal services and products to First Nations communities;
• Tribal councils that provide service and program delivery at an aggregated level to communities; and
• Governance capacity development programs that provide training in sound governance.

The program terms and conditions provide the framework which current and future department contribution programming can administer to facilitate capacity development in the Indigenous public service (the First Nations and Inuit elected leadership and entities that administer aggregate services and program delivery on behalf of or to First Nations and Inuit governments and communities).

Results achieved: ISC continued to invest in projects to support the potential transfer and devolution of estates administration services.

In 2022–23, 84 First Nation proposals were funded, supporting estate activities through community seminars and workshops about the benefits of estate planning, information sessions on the importance of making wills, and for assistance with wills development.

The Tribal Council Funding program provided funding to 80 tribal councils for service delivery and capacity development, while the Employee Benefits program supported contributions to pension and benefit plans for 559 First Nations and organizations. Additionally, 358 First Nations and Inuit communities received support for governance capacity development, which included investments in governance capacity building organizations.

Amendments were made to the terms and conditions to support Indigenous governments and institutions, updating terminology, increasing funding flexibility, and increasing funding caps to better support institutions and organizations as needed.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

Currently, there are no future audits planned for this program.

Findings of evaluations completed in 2022–23: No evaluations were planned or completed in 2022–23.

Engagement of applicants and recipients in 2022–23: The department provides proposal-based funding for eligible First Nations and organizations working towards estates management capacity development. Engagement is done via an annual call-out for proposals in collaboration with ISC Regions with First Nations interested in pursuing estate management.

ISC began co-development activities with Indigenous Organizations on the design and structure of the Indigenous Governance and Capacity programs. Timelines for engagement with First Nations governments are not yet determined.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending primarily reflects:

• an incremental funding provided through Supplementary Estimates for advancing the new fiscal relationship with First Nations and strengthen their core governance capacity.
• an increase in allocation of funding:
  • from the New Fiscal Relationship grant due to lower than anticipated recipients number for the grant. The unused grant funding is returned to the programs to be made available to First Nations via other funding mechanisms; and
  • to meet departmental priorities.

Contributions to support community well-being and jurisdiction initiatives for children and families

Start date / End date: Ongoing

Type of transfer payment: Contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2021–22

Link to departmental result: Indigenous Peoples receive social services that respond to community needs

Link to the department's Program Inventory: First Nations Child and Family Services

Purpose and objectives of transfer payment program: The Community Well-Being and Jurisdiction Initiatives Program provides funding to First Nations communities to lead, develop and deliver prevention programs and services that:

• are culturally appropriate;
• are in keeping with the best interests of the child, as determined by the community; and
• support First Nations capacity in child and family well-being.

The program enables multi-year projects that:

• expand the availability of prevention and well-being initiatives responsive to community needs;
• complement prevention programming provided by First Nations Child and Family Services agencies or provincial and territorial agencies;
• increase capacity of child and family services prevention programming; and
• support First Nations in developing and implementing jurisdictional models.

The program recognizes the importance of preventative, early intervention and least intrusive measures to prevent and respond to child maltreatment, while:

• supporting family preservation and well-being;
• maintaining family, cultural and linguistic connections for children and youth; and
• maintaining community wellness through a community-supported approach.

Results achieved: The 5-year (2018 to 2023) Community Well-Being and Jurisdiction Initiative Program concluded on March 31, 2023. Prevention funding now flows under the First Nations Child and Family Services Program $2,500 per capita methodology – see Contributions to provide children, youth, young adults, families and communities with prevention and protection services.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

Currently, there are no future audits planned for this program.

Findings of evaluations completed in 2022–23: The Cluster Evaluation of First Nations Child and Family Services is underway and expected to be completed in March 2025.

Engagement of applicants and recipients in 2022–23: Engagement continued with provincial, territorial, and Indigenous partners, resulting in a Federal-Provincial-Territorial Strategy to support the implementation of the Act respecting First Nations, Inuit and Métis children, youth and families. The strategy outlines ISC's intent to develop bilateral fiscal and jurisdictional frameworks with each willing province and territory. Following the Prime Minister's endorsement of the strategy in October 2022, discussions progressed with Ontario, British Columbia, and Manitoba. Additionally, Yukon and Nunavut expressed a desire to initiate discussions, and ISC was actively following up with the remaining jurisdictions.

ISC also organized a session on child and family services, with a particular focus on the Act, during a meeting of Federal-Provincial-Territorial Ministers and National Indigenous Leaders held in February 2022. As part of a multi-pronged approach to fostering collaborative relationships, the department co-chaired eleven meetings of the Federal-Provincial-Territorial Indigenous Children and Youth in Care Working Group, as well as four meetings of the Federal-Provincial-Territorial-Indigenous Targeted Technicians Working Group with the participation of National Indigenous Organizations.

As work progresses toward reforming the child and family services system for First Nations, Inuit and Métis children, ISC continued to support distinctions-based governance engagement mechanisms resulting in recommendations on issues such as regulations, governance, capacity building, funding, data, and reporting strategies. Twelve groups were funded to organize governance engagement mechanisms, with nine already started engagements. As of March 2023, a total of 56 sessions were held, and $3.8 million in funding was dispersed. While funding sunset in March 2023, engagements are expected to wind down by December 2023.

Fiscal year 2022–23 marked the third year of the five year commitment of $542 million to support Indigenous groups, communities and peoples wishing to explore readiness to exercise jurisdiction of An Act respecting First Nations, Inuit and Métis children, youth and families (the Act). In 2022–23, 87 proposals totaling $47 million were approved to support Indigenous governing bodies actively preparing for the exercise of jurisdiction under the Act, for a total of 247 capacity-building proposals totaling $125 million.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending primarily reflects:

• an incremental funding provided through Supplementary Estimates for:
  • the reforms to the First Nations Child and Family Services and Jordan's Principle programs; and
  • First Nations Child and Family Services, Canadian Human Rights Tribunal orders implementation and non-compliance motion settlement.
• allocation of funding to meet departmental priorities.
• lapse at year-end that will return to the fiscal framework for the reforms to the First Nations Child and Family Services and Jordan's Principle programs.

Contributions to support Land Management and Economic Development

Start date / End date: Ongoing

Type of transfer payment: Contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2017–18

Link to departmental results:

• Indigenous communities build economic prosperity
• Land and resources in Indigenous communities are sustainably managed

Link to the department's Program Inventory:

• Land, Natural Resources and Environmental Management
• Indigenous Entrepreneurship and Business Development
• Economic Development Capacity and Readiness
• Other Community Infrastructure and Activities
• Individual Affairs

Purpose and objectives of transfer payment program: The lands and economic development programs support increased participation of First Nations communities in the Canadian economy and enable First Nations peoples to pursue opportunities for employment, income, and wealth creation. The specific objectives of each program component are the following.

• Lands and Economic Development Services Program seeks to:
  • enable First Nations and Inuit communities and organizations they mandate to deliver community economic development services, which includes community economic development planning and capacity development initiatives, the development of proposals and levering of financial resources, and carrying out economic development activities (In some instances, recipients may decide to carry out these activities by hiring economic development officers);
  • enable First Nations to assume greater control over reserve land, resources and environment including land use planning, environmental management and compliance, on behalf of the Minister and pursuant to the Indian Act;
  • provide First Nations with modern land management tools and capacities. The initiative facilitates the transition from the Indian Act to the Framework Agreement on First Nation Land Management (FAFNLM) and its ratifying legislation the Framework Agreement on First Nation Land Management Act. It provides First Nations who are signatories to the FAFNLM with the capacities to effectively manage their land, including creating Land Codes, Individual Agreements, laws, land and environment management systems, and environmental agreements; and
  • enable the provision of lands, environmental and economic development support services to communities, to assist in achieving the program's objectives. This also includes services that prevent the contamination of reserve lands and other lands under ISC's custodial responsibility.
• Community Opportunity Readiness Program seeks to increase economic development by providing proposal based financial support to Aboriginal communities to assist in their pursuit of, and participation in, economic opportunities. ISC assesses proposals based on their community economic impacts, and supports projects with the best impacts.
• Aboriginal Entrepreneurship Program seeks to:
  • increase the number of viable businesses in Canada owned and controlled by Aboriginal Canadians and to provide a supportive business environment for Aboriginal Canadians in all areas of Canada;
  • cultivate a culture of entrepreneurship in the Aboriginal community and to improve access to business opportunities;
  • establish, expand and diversify the network of Aboriginal-owned and controlled financial institutions providing developmental capital in Canada, which are functionally complementary to the mainstream financial sector;
  • enhance access to capital for Aboriginal businesses in Canada that have difficulty in obtaining conventional commercial financing;
  • enhance the capacity of Aboriginal financial and business development organizations to provide financial services, business information, and developmental support services;
  • increase Aboriginal participation in economic benefits from major resource development and energy investments; and
  • increase the participation of Aboriginal people in the economy through economic and employment opportunities.

The expected results of Lands and Economic Development Services Program, Community Opportunity Readiness Program and Aboriginal Entrepreneurship Program are directly aligned with the "Community and Regional Development" strategic outcome, the long-term objective of which is to realize full participation of Aboriginal individuals and communities in the economy. Performance indicators that apply to these programs will be included in the Lands and Economic Development Programs Performance Measurement Strategy.

Results achieved: ISC funded additions to reserve technical components such as environmental site assessments and surveys for 26 First Nations, as well as 4 Indigenous organizations to build and enhance institutional capacity related to additions to reserve, which contributes to the sustainable management of reserve lands.

In 2022–23, the Reserve Lands and Environmental Management Program received $30 million over five years starting in 2023–24. This funding aims to build foundational capacity in communities and support the successful service transfer of economic development activities from ISC to First Nations, advancing economic reconciliation and self-determination.

Currently, there are 131 First Nations participants and 207 land managers trained under the Professional Land Management Certification Program, delivered by the National Aboriginal Lands Managers Association.

Results for the Aboriginal Entrepreneurship Program – Access to Capital Stream were not available at the time of this publication from the reporting partners, the National Aboriginal Capital Corporations Association and the Métis Capital Corporations (MCC) who administer and deliver the Program.

Under the Indian Act, Canada has a fiduciary obligation to the First Nations with respect to Trust Moneys. ISC worked with eligible First Nations to utilize the options available to take on greater control of Trust Moneys. However, until mechanisms and legislative options are developed for First Nations to collect Capital and Revenue Trust Moneys, the department will continue to collect, receive and hold Trust Moneys on their behalf.

ISC supported the development of one First Nations' independent trust, which transfers all current and future capital moneys from the consolidated revenue fund to the established trust. ISC continues to work with 4 other First Nations which will receive transfers of their capital trust moneys.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

• Planned Audit of Land Management is expected to be completed in January 2024.

Findings of evaluations completed in 2022–23:

• Evaluation of Lands Management Sub-Programs is underway and is expected to be completed in October 2023.
• Evaluation of Indigenous Entrepreneurship and Business Development is underway and expected to be completed in September 2023.
• Evaluation of Other Community Infrastructure Activities is underway and expected to be completed in September 2023.
• Evaluation of Economic Development and Capacity Readiness is underway and expected to be completed in August 2024.

Engagement of applicants and recipients in 2022–23: Engagement between the department and participating First Nations on the Reserve Lands and Environmental Management Program was, and continues to be, done on an ongoing basis for land management activities, through the National Aboriginal Lands Managers Association. The Professional Land Management Certification program provided land management capacity, and the Regional Land Associations held workshops and annual conferences for First Nations Land Managers.

The Aboriginal Business Financing team engaged Indigenous partners, such as the National Aboriginal Capital Corporations Association on the implementation of its different funding agreements surrounding access to capital, and with Métis Capital Corporations to continue advancing the distinctions-based approach. ISC is currently working with Indigenous organizations to support a formal evaluation of the program and future redesign of the program.

ISC provided proposal-based funding for First Nations working towards transfer arrangements of trust moneys from the Consolidated Revenue Funds to First Nations. ISC Regions conducted engagements with First Nations interested in pursuing alternative trust moneys management options.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending primarily reflects:

• an incremental funding provided through Supplementary Estimates for:
  • supporting Indigenous-led economic recovery and stimulus for communities, businesses and the tourism industry (Budget 2022); and
  • supporting Indigenous businesses.
• a net decrease in allocation of funding:
  • from the New Fiscal Relationship grant due to lower than anticipated recipients number for the grant. The unused grant funding is returned to the programs to be made available to First Nations via other funding mechanisms; and
  • to meet departmental priorities.
• the deferral of funding to future years for the expansion of the First Nations Land Management Regime (Budget 2013). These funds could not be spent in 2022–23 and are expected to be reprofiled to future years when it would be available for the intended purposes.

Contributions to support service transfer and transformation

Start date: 2022-23

End date: Ongoing

Type of transfer payment: Contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2022-23

Link to departmental result: Indigenous peoples control the design, delivery and management of services

Link to the department's Program Inventory: New Fiscal Relationship

Purpose and objectives of transfer payment program: The purpose is to: 1) advance broad level engagement, research and policy development with Indigenous partners for a more holistic approach to service delivery and transformation; and 2) undertake preparatory work, including pilot projects in service design and delivery, to prepare for a subsequent transfer of responsibility for services from Indigenous Services Canada to an Indigenous partner.

Through funding under this authority, First Nations, Inuit and Métis governments and organizations, including non-status, off-reserve and other Indigenous groups will be engaged on key program and policy developments to support Indigenous capacity building and self-determination.

Funding also supports research, evaluation and analysis, including pilot/proof-of-concept projects that enable Indigenous-centered evidence for decision making and serve as the basis for long-term approaches to service transfer. As an enabling support mechanism, this authority will work in conjunction with funding approved through separate program authorities with pre-determined indicators and performance measurement strategies.

Results achieved: Performance results for this program are available in GCInfoBase.

Findings of audits completed in 2022–23: An Audit of ISC's Processes to Support Participation in the 10-Year Grants was completed in 2022–23. The audit found that although a framework and guidance are in place, there are still gaps with respect to implementation in the areas of outreach, capacity development, initial and on-going eligibility, and identification of risk mitigation strategies with respect to on-going eligibility assessments that cannot be completed. There is also an opportunity to bring regions along, with improved communication as the audit noted gaps in the understanding of roles and responsibilities with respect to the implementation of elements of the Grant.

Currently, there are no future audits planned for this program.

Findings of evaluations completed in 2022–23: The Evaluation of the Grant to Support the New Fiscal Relationship is underway and expected to be completed in March 2025.

Engagement of applicants and recipients in 2022–23: ISC was in regular dialogue with applicants and recipients regarding engagements and transfer payments.

Explanation of variances: The difference between 2022-23 Planned Spending and Actual Spending primarily reflects an incremental funding provided through Supplementary Estimates for implementing phase one of a transformational approach to Indigenous data (Budget 2021).

Contributions to support the Aboriginal Economic Development Strategic Partnerships Initiative

Start date / End date: Ongoing

Type of transfer payment: Contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2020–21

Link to departmental result: Indigenous communities build economic prosperity

Link to the department's Program Inventory: Economic Development Capacity and Readiness

Purpose and objectives of transfer payment program: The overall objective of the Strategic Partnerships Initiative (SPI) is to increase economic development opportunities for Indigenous communities and businesses. SPI is a whole-of-government innovative program launched in 2010 to increase Indigenous participation in large, complex, multiyear economic opportunities that span a range of sectors. It promotes partnerships between multiple federal partners (22 federal departments and agencies), provincial and territorial governments, and non-federal groups in key economic areas.

SPI contribution funding, included:

• ongoing ($14.45 million) to support initiatives in key sectors of the Canadian economy such as tourism, mining, fisheries, forestry, agriculture and energy.
• use of SPI program authorities to provide $13 million in COVID-19 emergency relief for Métis businesses under the Indigenous Community Business Fund (ICBF).
• support for regional initiatives in clean energy and support capacity for local, economically-sustainable clean energy projects in Indigenous communities. This investment ($10.25 million) plays a complementary and enabling role in the advancement of Canada's Indigenous Climate Leadership and Strengthened Climate Plan.
• support for the Arctic Gateway Group. As a result of an off-cycle funding request, Transport Canada provided $40 million over two fiscal years ($10 million in fiscal year 2022–23) to SPI to provide funding towards the immediate, short-term operational needs and the repair and maintenance of the Hudson Bay Railway, an Indigenous-owned enterprise.
• support for the federal mandatory 5% Indigenous procurement target. Through the National Indigenous Procurement Initiative, Public Services and Procurement Canada is working with federal partners and Indigenous organizations to invest ($2 million) in capacity development and program specific opportunities.

SPI's collaborative approach serves to address any gaps in existing programs that may limit or exclude Indigenous involvement in economic opportunities.

Results achieved: In 2022–23, $19.9 million was invested in SPI's core and clean energy initiatives, and an additional $62 million was leveraged from other sources (i.e., other federal departments, provinces/territories or private sector). For every dollar that SPI invested, partners invested an additional $3.12 (i.e., leveraging ratio of 3.12). Combined, nearly $82 million was invested in key sectors of the Canadian economy including tourism, mining, fisheries, forestry, agriculture and clean energy.

The $10 million investment in the Arctic Gateway initiative ensured that urgent repairs were made, and the Indigenous-owned Hudson Bay Railway continued to operate.

Investments in the National Indigenous Procurement Initiative advanced capacity development needed to strengthen the supply chain. Some examples included:

• Funding provided to the Council for the Advancement of Native Development Officers (CANDO) supported the development of the Accelerating Indigenous Capacity Building Through Co-Developed Tools and Communication toolkit.
• Liaising with Algonquin communities to promote federal procurement opportunities in the National Capital Region.
• Supporting the development of an Indigenous Archaeology Training Program & field school.

Findings of audits completed in 2022–23: No audit was completed in 2022–23.

• Planned Overview of the COVID-19 Indigenous Businesses Initiative is expected to be completed in January 2024.

Findings of evaluations completed in 2022–23: The Evaluation of Economic Development and Capacity Readiness is underway and expected to be completed by August 2024.

Engagement of applicants and recipients in 2022–23: ISC did not enter into any engagement activities in 2022–23.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending primarily reflects:

• a transfer from the Department of Public Works and Government Services to the Department of Indigenous Services for the National Indigenous Procurement Initiative.
• an allocation of funding to meet departmental priorities.

Contributions to support the construction and maintenance of community infrastructure

Start date / End date: Ongoing

Type of transfer payment: Contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2017–18

Link to departmental result: Indigenous Peoples have reliable and sustainable infrastructure

Link to the department's Program Inventory:

• Water and Wastewater
• Education Facilities
• Housing
• Other Community Infrastructure and Activities
• Land, Natural Resources and Environmental Management

Purpose and objectives of transfer payment program: The provision of community infrastructure funding to First Nations is based on the Government of Canada's spending power as a matter of social policy. ISC allocates funding for the construction and the maintenance of community infrastructure to First Nations at a regional level through formula, proposal based project funding, or as a combination of both.

Infrastructure programs provide targeted funding for general community infrastructure projects on reserve. The programs support First Nations communities in their efforts to have reliable and sustainable infrastructure by providing funding to plan, design, construct, acquire, operate and maintain community infrastructure assets and facilities, as well as, coordinate training and undertake capacity-building activities in this area.

ISC funds many types of infrastructure including: education facilities, water and wastewater facilities, housing, roads and bridges, connectivity, culture and recreational facilities, fire protection, energy systems, planning and skills development, Band administration buildings, and structural mitigation.

First Nations communities identify priorities and needs in their First Nations Infrastructure Investment Plans and funding is then allocated for projects based on a national priority framework. Project proposals are submitted by the First Nations communities to the regional offices and evaluated at the national level to determine the priority projects to be funded.

Results achieved: Since Budget 2016 and as of March 2023, $9.89 billion (excluding operating expenses) of ISC targeted infrastructure funding has been invested toward 9,341 projects (5,184 completed and 4,157 ongoing) that will benefit 613 communities, serving approximately 473,000 people. Specific to the First Nation Waste Management Initiative, since Budget 2016 and as of March 2023 $560 million has been invested towards projects to support development of solid waste management systems in 610 different First Nations.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

• Planned Audit of Land Management is expected to be completed in January 2024.
• Planned Audit of Education Facilities Program is expected to be completed in June 2024.
• Planned Review of the Water and Wastewater Program is expected to be completed in September 2024.

Findings of evaluations completed in 2022–23:

• Evaluation of Lands Management Sub-Programs is underway and expected to be completed in October 2023.
• Evaluation of Housing on-Reserve is underway and is expected to be completed in September 2023.
• Evaluation of Other Community Infrastructure is underway and expected to be completed in September 2023.

Engagement of applicants and recipients in 2022–23: ISC completed engagements with the Assembly of First Nations, to update the School Space Accommodations Standards, which establishes the level of service standards for sizing school facilities funded by the department. ISC will continue to work closely with First Nations to identify new approaches for further improvement to school facilities and better services to First Nations students.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending primarily reflects:

• an incremental funding provided through Supplementary Estimates for:
  • Indigenous community infrastructure (Budget 2022); and
  • infrastructure projects in Indigenous communities.
• an increase in allocation of funding:
  • from the New Fiscal Relationship grant due to lower than anticipated recipients number for the grant. The unused grant funding is returned to the programs to be made available to First Nations via other funding mechanisms; and
  • to meet departmental priorities
• the deferral of funding to future years for:
  • infrastructure projects in Indigenous communities (Budget 2017 and Budget 2021); and
  • addressing the ongoing legacy of Indian residential schools.

These funds could not be spent in 2022–23 and are expected to be reprofiled to future years when it would be available for the intended purposes.

Contributions to support the Métis Nation Post-Secondary Education Strategy

Start date / End date: Ongoing

Type of transfer payment: Contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2019–20

Link to departmental result: Indigenous students receive an inclusive and quality education

Link to the department's Program Inventory: Education

Purpose and objectives of transfer payment program: In 2019, the Government of Canada committed to the creation of the Métis Nation Post-Secondary Education Strategy to support Métis Nation students pursuing post-secondary education and foster lifelong learning and skills development. This new strategy includes direct financial support for Métis Nation students, complementary programs and services, and governance capacity to support service delivery. Funding for the Métis Nation Post-Secondary Education Strategy is provided through the following three main components:

1. Student financial support: funding to students to support their pursuit of post-secondary education.
2. Programs and Services: funding for activities that are determined based on local needs assessments with the aim of promoting students' pursuit of post-secondary education and the attainment of a credential.
3. Governance capacity: funding to strengthen Métis Nation education governance capacity, including current post-secondary education course offerings and programs now being provided by the Métis Nation and further developing and strengthening post-secondary education partnerships and networks.

Results achieved: ISC continued to implement co-developed distinctions-based post-secondary education strategies with Indigenous partners that include: direct financial assistance to Métis Nation students for post-secondary education (tuition, supplies, accommodation and travel); complementary programs and services (academic readiness, cultural support and life-skills development); and, educational governance support (funding to support service delivery and track post-secondary data).

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

• Planned Audit of the Elementary and Secondary Education is expected to be completed in September 2024.

Findings of evaluations completed in 2022–23: Planned Evaluation of Post-Secondary Education is expected to be completed by 2025–26.

Engagement of applicants and recipients in 2022–23: ISC worked with Métis Nation partners throughout the Métis Nation National Council and their Governing Members on an as needed basis.

Explanation of variances: Not applicable

Grant for Band Support Funding

Start date / End date: Ongoing

Type of transfer payment: Grants

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2017–18

Link to departmental result: Indigenous communities advance their governance capacity

Link to the department's Program Inventory: Indigenous Governance and Capacity

Purpose and objectives of transfer payment program: To assist band councils to meet the costs of local government and administration of departmentally funded services. This support is intended to provide a stable funding base, facilitating effective community governance and the efficient delivery of services. Band Support Funding allows First Nations communities the flexibility to allocate funds according to their individual needs and priorities and be responsive in an environment of growing complexity and as they move toward self-determination.

Band Support Funding recipients under the block funding approach must continue to meet the terms and conditions of the program authority.

Results achieved: In 2022–23, 581 First Nations received Band Support Funding for core governance capacity. The Band Support Funding program was re-categorized as "essential", which means when reports from First Nations are outstanding, the default action is no longer to automatically halt funds. This is an acknowledgement of the need for general government operations to be continued and not be disrupted when a community is having administrative difficulties.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

Currently, there are no future audits planned for this program.

Findings of evaluations completed in 2022–23: No evaluations were planned or completed in 2022–23.

Engagement of applicants and recipients in 2022–23: ISC began co-development activities with Indigenous Organizations on the design and structure of Band Support Funding. Timelines for engagement with First Nations governments are not yet determined.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending reflects a net increase in allocation of funding from the New Fiscal Relationship grant and to meet departmental priorities.

Grants for the Operation Return Home claims settlements

Start date / End date: Ongoing

Type of transfer payment: Grants

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2021–22

Link to departmental result: Indigenous Peoples have reliable and sustainable infrastructure

Link to the department's Program Inventory:

• Other Community Infrastructure and Activities
• Water and wastewater
• Housing
• Education facilities

Purpose and objectives of transfer payment program: The objective is to allow the payment of settlements to address claims related to flooding of the Dauphin River, Little Saskatchewan, Lake St. Martin are resolved with finality in a faster and more transparent way. Pinaymootang First Nations settlement has been finalized.

Results achieved: Performance results for this program are available in GCInfoBase.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–2023. The audit found that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

Currently, there are no future audits planned for this program.

Findings of evaluations completed in 2022–23:

• Evaluation of Education Facilities is underway and expected to be completed by September 2023.
• Evaluation of Other Community Infrastructure is underway and expected to be completed by September 2023.
• Evaluation of Housing on-Reserve is underway and expected to be completed by September 2023.

Engagement of applicants and recipients in 2022–23: ISC did not enter into any engagement activities in 2022–23.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending reflects an allocation of funding to meet departmental priorities.

Grant to implement the Framework Agreement on First Nation Land Management

Start date / End date: Ongoing

Type of transfer payment: Grants

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2018–19

Link to departmental result: Indigenous communities build economic prosperity

Link to the department's Program Inventory: Land, Natural Resources and Environmental Management

Purpose and objectives of transfer payment program: The purpose of this transfer payment program is to enable recipient First Nations to carry out and manage the lands and environmental management responsibilities set out in the negotiated Framework Agreement and its ratifying legislation the Framework Agreement on First Nation Land Management Act. As a form of self-government, First Nations operating under First Nations Land Management (FNLM) are better able to respond to community priorities related to lands, economic development opportunities, and improved administration of land interests and tenure.

FNLM is an opportunity for First Nations to opt-out of 44 sections of the Indian Act and determine how their lands should be managed. FNLM aligns with Canada's commitment to the United Nations Declaration on the Rights of Indigenous Peoples.

An expected immediate outcome of FNLM is improved access to services and tools by First Nations to manage and develop their lands and resource. FNLM also contributes to the ultimate outcome of Indigenous Peoples and Northerners determining their political, economic, social, and cultural development.

Data collected to track results and delivery targets include:

• Annual reports from Indigenous Organizations and stakeholders;
• Internal program data collected in partnership with Indigenous Organizations; and
• Periodic departmental evaluations.

Results achieved: In 2022–23, 102 First Nation signatories to the Framework Agreement on First Nation Land Management received operational funding to manage their lands and natural resources outside of the Indian Act.

Findings of audits completed in 2022–23: No audit was completed in 2022–23.

• Planned Audit of Land Management is expected to be completed in January 2024.

Findings of evaluations completed in 2022–23: The Evaluation of Lands Management Sub-Programs is underway and expected to be completed by October 2023.

Engagement of applicants and recipients in 2022–23: The Lands Advisory Board and Resource Centre, who represent over 165 First Nations, led engagements with First Nations participating in First Nations Land Management. The Board engaged signatories of the Framework Agreement on strategic policy issues and with those First Nations communities who were interested in becoming signatories through community presentations. The First Nations Land Management Resource Centre provided technical and operational support for the development and implementation of lands, natural resources and environmental laws, policies and practices.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending reflects an allocation of funding to meet departmental priorities.

Grant to support child and family services coordination agreements and related fiscal arrangements

Start date: 2022-23

End date: Ongoing

Type of transfer payment: Grants

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2022-23

Link to departmental result: Indigenous peoples receive social services that respond to community needs

Link to the department's Program Inventory: First Nations Child and Family Services

Purpose and objectives of transfer payment program: The purpose of this grant program is to fund and support activities that will allow "early adopter" Indigenous communities to implement their child and family services legislation, under An Act respecting First Nations, Inuit and Métis children, youth and families, as established through coordination agreements and supporting fiscal arrangements (where applicable), until new program terms and conditions to implement the Act are co-developed with Indigenous partners.

The grant provides funding for sectoral self-government, specifically in the domain of child and family services. The community will therefore define indicators and report on results that it deems valuable.

There will be an annual report to its citizens that Canada will be able to access upon request. It will include an audit of finances, done according to Generally Accepted Accounting Principles. Specific reporting requirements are to be negotiated in individual financial relationship agreements; therefore, Canada needs to provide a rationale that is persuasive to the Indigenous group, for example, reporting Child and Family Services data in order to measure whether preventive care measures are reducing the number of children removed from their homes.

Results achieved: Performance results for this program are available in GCInfoBase.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

Currently, there are no future audits planned for this program.

Findings of evaluations completed in 2022–23: The Cluster Evaluation of First Nations Child and Family Services is underway and expected to be completed in March 2025.

Engagement of applicants and recipients in 2022–23:

Explanation of variances: The difference between 2022-23 Planned Spending and Actual Spending primarily reflects:

• an incremental funding provided through Supplementary Estimates for advancing the implementation and operationalization of Indigenous children and family servicesʼ laws;
• lapse at year end that will return to the fiscal framework; and
• the deferral of funding to future years for advancing the implementation and operationalization of Indigenous children and family servicesʼ law. These funds could not be spent in 2022-23 and are expected to be reprofiled to future years when it would be available for the intended purposes.

Grant to support new fiscal relationship for First Nations under the Indian Act

Start date / End date: Ongoing

Type of transfer payment: Grants

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2019–20

Link to departmental results:

• Indigenous Peoples control the design, delivery and management of services
• Indigenous self-determined services are improving outcomes for communities

Link to the department's Program Inventory: New Fiscal Relationship

Purpose and objectives of transfer payment program: The grant is a funding mechanism intended to provide increased predictability and facilitate greater flexibility of First Nations to address local needs. This funding mechanism, typically with 10-year funding agreements, could have funding agreements of a shorter duration. The intention is to move away from contribution funding and program-based reporting for First Nations that have demonstrated sound governance and financial management. Under this model, First Nations members — not the department — will assess adequacy of services and hold their leadership accountable for management of services.

Results achieved: In 2022–23, an additional thirteen First Nations joined the New Fiscal Relationship Grant, for a total of 130 First Nations as of March 31, 2023.

Findings of audits completed in 2022–23: An Audit of ISC's Processes to Support Participation in the 10-Year Grants was completed in 2022–23. The audit found that although a framework and guidance are in place, there are still gaps with respect to implementation in the areas of outreach, capacity development, initial and on-going eligibility, and identification of risk mitigation strategies with respect to on-going eligibility assessments that cannot be completed. There is also an opportunity to bring regions along, with improved communication as the audit noted gaps in the understanding of roles and responsibilities with respect to the implementation of elements of the Grant.

Currently, there are no future audits planned for this program.

Findings of evaluations completed in 2022–23: The Evaluation of the Grant to Support the New Fiscal Relationship is underway and expected to be completed in March 2025.

Engagement of applicants and recipients in 2022–23: ISC worked with the First Nations Financial Management Board to assess eligibility and assist additional First Nations enter into Grant agreements. In 2022–23, 38 First Nations expressed interest in joining the Grant. Of these, 20 First Nations met the Grant eligibility criteria and 13 First Nations signed Grant agreements.

Explanation of variances: The grant of $1.6 billion was primarily funded by various programs, such as Education, Social Development, Infrastructure, First Nations and Inuit Health Programs and Lands and Economic Development Services. The difference between 2022–23 Planned Spending and Actual Spending primarily reflects an allocation of funding to other programs due to lower than anticipated recipients number. The unused grant funding is returned to the programs to be made available to First Nations via other funding mechanisms.

Grant to the Miawpukek Indian Band to support designated programs

Start date / End date: Ongoing

Type of transfer payment: Grants

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2013

Link to departmental results: Indigenous communities advance their governance capacity

Link to the department's Program Inventory: Indigenous Governance and Capacity

Purpose and objectives of transfer payment program: This 10-year grant agreement is unique among ISC funding arrangements with First Nations as it provides the Miawpukek First Nation with a high degree of control over the management, administration and operational functions of the community. The grant agreement allows the Miawpukek First Nation to identify and allocate funds to community priorities and enables it to manage its programs effectively while promoting creativity to seize opportunities and maximize efficiency. The grant covers a range of programming including land management and registration, membership management, education, social services, infrastructure, Indigenous government and band support funding, band employee benefits, and community economic development.

Results achieved: The Miawpukek First Nation was provided a 2-year extension to allow time to fully understand the differences between the New Fiscal Relationship Grant and the existing unique grant. The community has agreed to the disbursement of 90% of the existing grant, with the remaining 10% still being discussed.

In addition, the Miawpukek First Nation completed draft legislation for Child and Family Services and was approved for a 2-year Capacity Building project beginning in 2023–24 to prepare for Coordination Agreement Discussions and the exercise of their Child and Family Wellbeing Law.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

Currently, there are no future audits planned for this program.

Findings of evaluations completed in 2022–23: The Evaluation of the Grant to the Miawpukek Indian Band is underway and expected to be completed in June 2023.

Engagement of applicants and recipients in 2022–23: ISC regional officials met with Miawpukek First Nation in September 2022 to discuss options and next steps for the future of their Grant that was set to expire in March 2023. ISC held regular discussions with Miawpukek First Nation in order to work together to determine the base funding formulas in each program area of the Grant. These technical tables will enable Miawpukek First Nation to make an informed decision on which option is best for the First Nation.

With respect to child and family services, Miawpukek First Nation completed engagement sessions on exercising jurisdiction over these services. ISC was in attendance at trilateral engagements that included the Province of Newfoundland regarding An Act Respecting First Nations, Inuit And Métis Children, Youth And Families and the exercise of jurisdiction over child and family services in Miawpukek.

Explanation of variances: Not applicable.

Grants and Contributions to increase First Nations and Inuit Youth Participation in Education and Labour Market Opportunities

Start date: 1997

End date: Ongoing

Type of transfer payment: Grants and Contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2021–22

Link to departmental result: Indigenous students receive an inclusive and quality education

Link to the department's Program Inventory: Education

Purpose and objectives of transfer payment program: ISC provides a number of special incentives to address the significantly lower rate of educational attainment within the Indigenous population and First Nations and Inuit under-representation in the Canadian workforce. These incentives serve to integrate culturally appropriate content within K-12 education, facilitate student transitions from secondary to post-secondary education and/or from school to the workplace and, ultimately, increase the number of skilled Indigenous youth in the workforce.

Results achieved: Budget 2021 allocated $28.8 million for the First Nations and Inuit Youth Employment Strategy for 2022–23, aiming to improve education programming and reduce employment barriers. The department is currently implementing First Nations and Inuit youth programming and employment support, while modernizing the strategy based on recommendations from the Terms and Conditions engagement. The Fall Economic Statement 2022 also announced investments for youth employment strategies, which includes $54 million over 2 years (starting in 2023–24).

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

• Planned Audit of the Elementary and Secondary Education is expected to be completed in September 2024.

Findings of evaluations completed in 2022–23: No evaluations were planned or completed in 2022–23.

• Planned Evaluation of Elementary and Secondary Education is expected to be completed by 2025–26.
• Planned Evaluation of Post-Secondary Education is expected to be completed by 2025–26.

Engagement of applicants and recipients in 2022–23: ISC did not enter into any engagement activities for 2022–23. ISC supports initiatives that provide First Nations youth living on reserve and Inuit youth living outside of their land-claim area with work experience, information about career options, and opportunities to develop skills to help gain employment.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending primarily reflects an incremental funding provided through Supplementary Estimates for strengthening employment and skills for youth and a transfer from the Department of Employment and Social Development for the First Nations and Inuit Youth Employment Strategy.

Grants and Contributions to provide income support to on-reserve residents and Status Indians in the Yukon Territory

Start date / End date: Ongoing

Type of transfer payment: Grants and Contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2018–19

Link to departmental result: Indigenous Peoples receive social services that respond to community needs

Link to the department's Program Inventory:

• Income Assistance
• Assisted Living

Purpose and objectives of transfer payment program: ISC provides funding for social services as a matter of policy.

• Grant and contribution funding for Income Assistance, and Assisted Living is targeted to clients or beneficiaries who are ordinarily resident on reserve or who, for the purposes of these programs, are deemed to be ordinarily resident on reserve.
• Grants and contributions to eligible recipients under the Income Assistance program are intended to provide financial assistance to low-income on-reserve residents to support their basic and special needs and to help them become more self-reliant, in alignment with the rate schedule and eligibility criteria of the reference province or territory.
• Grants and contributions under the Assisted Living program are intended to provide funding for non-medical, social support services to seniors, adults with chronic illness, and children and adults with disabilities (mental and physical) on reserve to help them maintain their independence. There are three major components:
  • in-home care
  • adult foster care
  • institutional care (for those needing personal non-medical 24-hour care)

Results achieved: In an effort to better address the long-term and continuing care needs in First Nations and Inuit communities, Budget 2019 provided $8.5M for ISC to work with First Nations and Inuit communities on developing a new and more holistic long-term and continuing care framework that could cover the full spectrum of services from supports for people living with disabilities, to aging in place approaches, to improvements to facility-based care, and could include services for those previously served under Jordan's Principle. This is a joint initiative between ISC's Assisted Living and First Nations and Inuit Home and Community Care programs.

ISC supported regional Indigenous-led engagement activities that concluded in the fall of 2022 that aimed to gain input from a wide range of First Nations and Inuit partners, organizations, and individuals on the elements of a holistic long-term care continuum that responds to their needs. In 2022, more than 30 regional reports from First Nations partners were amalgamated into a national summary report, that was shared with partners for validation in February/March 2023. At the same time, Inuit Tapiriit Kanatami provided a national report summary on behalf of Inuit partners.

Options for a new and more holistic long-term and continuing care framework are in the process of being co-developed with partners in summer 2023 and are expected to be shared with senior officials by the end of this fiscal year.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

• Planned audit of the Assisted Living Program is expected to be completed in September 2023.

Findings of evaluations completed in 2022–23: The Evaluation of Income Assistance is underway and expected to be completed in December 2024.

Engagement of applicants and recipients in 2022–23: ISC flowed funding to First Nations and Inuit partners to conclude regional engagement activities in Fall 2022. As part of the 2022 Fall Economic Statement, an additional $10.1M was announced to continue the efforts of co-developing distinctions-based policy options for a new Long-Term and Continuing Care (LTCC) framework. This is the first occasion in which Métis partners will participate in LTCC engagement activities and $2.8M has been set aside for this purpose, beginning in 2023–2024. The remaining funds can be accessed by existing First Nations, Inuit, and Métis LTCC engagement partners to support the development of short-term capacity building projects. Options for the Métis component of the distinctions-based long-term and continuing care framework will be co-developed with Métis partners in fall 2024/winter 2025 and shared with senior officials in Spring 2025.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending primarily reflects:

• an incremental funding provided through Supplementary Estimates for:
  • the Assisted Living Program;
  • the Income Assistance Program; and
  • strengthening employment and skills for youth.
• an increase in allocation of funding from the New Fiscal Relationship grant due to lower than anticipated recipients number for the grant. The unused grant funding is returned to the programs to be made available to First Nations via other funding mechanisms.

Grants and Contributions to support First Nations Elementary and Secondary Educational Advancement

Start date / End date: Ongoing

Type of transfer payment: Grants and contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2021–22

Link to departmental result: Indigenous students receive an inclusive and quality education

Link to the department's Program Inventory: Education

Purpose and objectives of transfer payment program: Elementary and secondary education is one of the essential services that is funded by ISC for First Nations communities. In 2019–20, ISC implemented a new policy and funding approach for First Nations elementary and secondary education on reserve which was co-developed with First Nations partners. The goal of the new funding approach is to support First Nations education through predictable core funding that is more directly comparable to what students enrolled in provincial education systems receive. It also includes additional supports for full-day kindergarten and expanded language and cultural programming in First Nations schools.

The elementary and secondary education funding approach for First Nations on reserve works to address commitments in the numbered treaties and to provide the delivery of services authorized under the Indian Act and established policy authorities.

Results achieved: ISC concluded a regional education agreement with First Nations Education Council in Quebec, representing 22 First Nation communities, with a funding envelope of $310.6 million over 5 years through Budget 2022. The department continued to work with First Nations and First Nations education administration organizations to inform them about, and help develop, regional education agreements and delivered the Education Partnerships Program. This supported capacity development of First Nations education administration organizations, established partnerships between First Nations and provincial or territorial education systems, and developed transformative education models such as regional education agreements.

By March 2023, a total of 206 First Nations were under a transformative education models through regional education agreements. The number of First Nations signing regional education agreements has been steadily increasing since Education Transformation in 2019–20, going from 177 to 206 in 2022–23.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

• Planned Audit of the Elementary and Secondary Education is expected to be completed in September 2024.

Findings of evaluations completed in 2022–23: No engagements were planned or completed in 2022–23.

• Planned Evaluation of Elementary and Secondary Education is expected to be completed by 2025–26.

Engagement of applicants and recipients in 2022–23: ISC continued to engage and consult with applicants and recipients on regional education agreements through attendance at presentations, regular meetings with either groups or single First Nations, as well as being available to enquiries from First Nations. The department also continued to engage with applicants and recipients through the Education Partnerships Program with advice, guidance and assessment of proposals designed to provide First Nations partners with capacity development and operational funding for on-reserve First Nations education administration organizations.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending primarily reflects:

• an incremental funding provided through Supplementary Estimates for:
  • advancing adult education for First Nations (Budget 2021), including a transfer to the Department of Crown-Indigenous Relations and Northern Affairs; and
  • the implementation of the regional education agreement with the First Nations Education Council in Quebec (Budget 2022).
• a transfer to the Department of Crown-Indigenous Relations and Northern Affairs for:
  • ratifying and implementing sectoral education self-government agreements for 13 First Nations in British Columbia;
  • modern treaty and self-governing groups to support the Canada-wide early learning and child care system (Budget 2021); and
  • modern treaty and self-governing groups to support before and after school programming and refinements (Budget 2021).
• a net increase in allocation of funding:
  • from the New Fiscal Relationship grant due to lower than anticipated recipients number for the grant. The unused grant funding is returned to the programs to be made available to First Nations via other funding mechanisms; and
  • to meet departmental priorities.
• the deferral of funding to future years for advancing adult education for First Nations (Budget 2021) and additional investments in First Nations elementary and secondary education (Budget 2016).

These funds could not be spent in 2022–23 and are expected to be reprofiled to future years when it would be available for the intended purposes.

Grants and Contributions to support the First Nations Post-Secondary Education Strategy

Start date /End date: Ongoing

Type of transfer payment: Grants and contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2019–20

Link to departmental result: Indigenous students receive an inclusive and quality education

Link to the department's Program Inventory: Education

Purpose and objectives of transfer payment program: Funding provided through the First Nations Post-Secondary Education Strategy supports access to and participation in post-secondary education. The suite of programming under the First Nations Post-Secondary Education Strategy consists of three components:

1. The Post-Secondary Student Support Program provides non-repayable financial support for First Nations students to advance towards a recognized post-secondary education credential, as prioritized and directed by First Nations;
2. The University and College Entrance Preparation Program provides non-repayable financial support for First Nations students who are enrolled in accepted university and college entrance preparation programs to enable them to attain the academic level required for entrance into degree and diploma credit programs, as prioritized and directed by First Nations; and
3. The Post-Secondary Partnerships Program provides funding to support to First Nations to define their own partnerships with institutions to increase the availability of post-secondary education programs tailored to First Nations cultural and educational needs. It is proposal-driven and provides funding to First Nations established post-secondary education institutions and First Nations-directed community-based programming.

Results achieved: In May 2022, the department received authority to expand access to access to adult education by supporting First Nations who wish to complete their high school education, stemming from Budget 2021 funding of $350 million over five years.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

• Planned Audit of the Elementary and Secondary Education is expected to be completed in September 2024.

Findings of evaluations completed in 2022–23: No evaluations were planned or completed in 2022–23.

• Planned Evaluation of Post-Secondary Education is expected to be completed by 2025–26.

Engagement of applicants and recipients in 2022–23: Due to the impacts of the COVID-19 pandemic, First Nations partners have carried forward funding from 2021–22 to 2022–23 for engagement activities on the development of regional post-secondary education models. ISC is expecting to receive reports by the end of June 2023. During 2022–23, First Nations continued their engagement activities, however, early feedback from partners and regions has indicated that some First Nations may require more time.

ISC worked with First Nations recipients routinely through regional offices, as well as with the Assembly of First Nations and the Chiefs of Ontario through bilateral mechanisms.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending reflects:

• an increase in allocation of funding:
  • from the New Fiscal Relationship grant due to lower than anticipated recipients number for the grant. The unused grant funding is returned to the programs to be made available to First Nations via other funding mechanisms; and
  • from other Education related programs to meet departmental priorities.

Grants and Contributions to support the Inuit Post-Secondary Education Strategy

Start date / End date: Ongoing

Type of transfer payment: Grants and contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2019–20

Link to departmental result: Indigenous students receive an inclusive and quality education

Link to the department's Program Inventory: Education

Purpose and objectives of transfer payment program: In 2019, the Government of Canada committed to the creation of the Inuit Post-Secondary Education Strategy to support Inuit students pursuing post-secondary education and foster lifelong learning and skills development. The strategy reflects the Government's commitment to a renewed relationship with Inuit, one that is framed by principles of reconciliation, including recognitions of rights, respect, cooperation, partnership, and self-determination. This transformational approach includes direct financial support for Inuit students, complementary programs and services, and governance capacity to support service delivery. Funding for the Inuit Post-Secondary Education Strategy is provided through the following four eligible components:

1. Student financial support: funding to students to support their pursuit of post-secondary education;
2. Programs and Services: funding for activities that are determined based on local needs assessments with the aim of promoting students' pursuit of post-secondary education and the attainment of a credential;
3. Community Engagement: funding for community-level activities on the benefits of post-secondary accreditation and for preparing students leaving for post-secondary education for their experience; and
4. Governance/National Coordination: funding for the human, information and physical infrastructure necessary to meet local and regional needs.

Results achieved: ISC continued to deliver on the June 2018 priorities on post-secondary education that were endorsed by Inuit leaders through the Permanent Bilateral Mechanism. The department continued to support the co-developed distinctions-based post-secondary strategies, including direct financial assistance to Inuit students for post-secondary education (tuition, supplies, accommodation and travel); complementary programs and services (academic readiness, cultural support and life-skills development); and, educational governance support (funding to support service delivery and track post-secondary data).

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

• Planned Audit of the Elementary and Secondary Education is expected to be completed in September 2024.

Findings of evaluations completed in 2022–23: No evaluations were planned or completed in 2022–23.

• Planned Evaluation of Post-Secondary Education is expected to be completed by 2025–26.

Engagement of applicants and recipients in 2022–23: ISC worked with Inuit partners primarily through the Inuit Tapiriit Kanatami on an as needed basis.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending reflects:

• a transfer to the Department of Crown-Indigenous Relations and Northern Affairs to support the Nunatsiavut Government in delivering the Inuit Post-secondary Education Strategy; and
• an allocation of funding from other Education related programs to meet departmental priorities.

Grants and Contributions to support Urban Programming for Indigenous Peoples

Start date / End date: Ongoing

Type of transfer payment: Grants and Contributions

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2020–21

Link to departmental result: Indigenous Peoples receive essential social services

Link to the department's Program Inventory: Urban Programming for Indigenous Peoples

Purpose and objectives of transfer payment program: The Government of Canada seeks to contribute towards reconciliation with Indigenous Peoples through improved coordination, supporting coalitions, and the broadening and strengthening of programming by identifying and addressing local needs of all urban Indigenous Peoples.

Urban Programming for Indigenous Peoples, implemented by the department, funds and supports activities that allow Indigenous organizations to serve clients, and to deliver effective culturally appropriate programs or services to urban Indigenous Peoples as well as invest in local stakeholder coalitions across Canada. It also provides opportunities for greater federal coordination of programming and supports research and pilot projects to better understand the urban Indigenous context.

Results achieved: ISC received an off-cycle decision and successfully distributed over $50 million in funding to the program's set-aside partners, including the National Association of Friendship Centers, the Ontario Federation of Indigenous Friendship Centers, Métis governing members and Inuit organizations. The department also worked with existing unaffiliated recipients to deliver funding to 43 organizations totaling over $5 million to maintain organizational capacity and programming levels. A further $3 million flowed to local coalitions who identified local needs and addressed local priorities.

Findings of audits completed in 2022–23: An Audit of the Monitoring and Oversight of the Contribution Agreements Process was completed in 2022–23. The audit concluded that although ISC has guidance, tools and systems in place to facilitate the monitoring and oversight process, there is an opportunity for improvement in mitigating the risks related to potential conflicts of interest and delayed recipient reporting. For recipients that are in reporting default, there are also opportunities to mitigate the risks associated with not being able to support the choice of corrective action or when corrective actions cannot be demonstrated.

• Planned Audit of Urban Programming for Indigenous Peoples is expected to be completed in December 2024.

Findings of evaluations completed in 2022–23: The Evaluation of Urban Programming for Indigenous Peoples is underway and expected to be completed in March 2024.

Engagement of applicants and recipients in 2022–23: ISC continued to work with recipients and Indigenous partners to support ongoing improvements to program delivery, address funding and reporting challenges, and highlight strategic opportunities for the program and it's recipients.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending primarily reflects:

• an incremental funding provided through Supplementary Estimates for:
  • supporting COVID-19 public health responses and the Indigenous Community Support Fund (Budget 2022);
  • the Urban Programming for Indigenous Peoples Program; and
  • infrastructure in urban programming for Indigenous peoples service providers.
• an allocation of funding to meet departmental priorities.
• the deferral of funding to future years for infrastructure projects in Indigenous communities (Budget 2021). These funds could not be spent in 2022–23 and are expected to be reprofiled to future years when it would be available for the intended purposes.

Grants to British Columbia Indian bands in lieu of a per capita annuity

Start date / End date: Ongoing

Type of transfer payment: Grants

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2013–14

Link to departmental result: Indigenous communities advance their governance capacity

Link to the department's Program Inventory:

• Statutory, Legislative and Policy Support to First Nations Governance
• Individual Affairs

Purpose and objectives of transfer payment program: The grant to First Nation bands in British Columbia in lieu of a per capita annuity provides $300,000 to be split among the First Nation bands in British Columbia that did not sign one of the Numbered Treaties with the Crown based on a per capita basis.

The grant is paid into the First Nations Band Funds held in trust by Canada on a per capita basis to provide additional services in lieu of treaties or annuities.

Results achieved: In 2022–23, $300,000 was distributed on a per capita basis to all First Nations bands in British Columbia that were not signatory to one of the Numbered or Modern Treaties with the Crown.

Findings of audits completed in 2022–23: Currently, there are no future audits planned for this program.

Findings of evaluations completed in 2022–23:

• Statutory, Legislative and Policy Support to First Nations Governance is exempt from Evaluation.
• Evaluation of Individual Affairs is expected in fiscal year 2026–27.

Engagement of applicants and recipients in 2022–23: While ISC did not enter into any engagement activities for 2022–23, the department will continue to provide grants to British Columbia Indian bands in lieu of a per capita annuity in the amount of $900,000 over three years starting in 2023–24.

Explanation of variances: Not applicable.

(S) Indian Annuities Treaty payments (Indian Act)

Start date / End date: Ongoing

Type of transfer payment: Grants and Statutory payments

Type of appropriation: Estimates

Fiscal year for terms and conditions: 2017–18

Link to departmental result: Indigenous communities advance their governance capacity

Link to the department's Program Inventory:

• Statutory, Legislative and Policy Support to First Nations Governance
• Individual Affairs

Purpose and objectives of transfer payment program: Please refer to section 72 of the Indian Act.

Results achieved: In 2022–23,184 In-person payment events were held, 42 self-administered and 1 ceremonial. There were 101,580 individual payments made and 228 First Nation Band payments made (Ammunition and twine provisions).

Findings of audits completed in 2022–23: Currently, there are no future audits planned for this program.

Findings of evaluations completed in 2022–23:

• Statutory, Legislative and Policy Support to First Nations Governance is exempt from Evaluation.
• Evaluation of Individual Affairs is expected in fiscal year 2026–27.

Engagement of applicants and recipients in 2022–23: The Treaty Annuity Payment service is linked to the government's obligations to First Nation Bands and individuals under the Historic Treaties (Robinson Treaties and Numbered Treaties). This provides for annuities in perpetuity and as a result, the government will always be responsible for Treaty Annuities. During the pandemic while traditional treaty payment events were put on hold, various other options for collecting payments were piloted. These options will continue to be offered as traditional payment events have also returned, allowing communities and individuals to determine how they would like to receive their payments.

Explanation of variances: The difference between 2022–23 Planned Spending and Actual Spending reflects higher than anticipated expenditures for Indian Annuities Treaty payments.