Accountability and Control: Canada’s First Nations Reporting Requirements

Abstract

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