First Nations Fiscal Management Act Adaptation Regulations — 7
, by the Board or a manager, to the council of the First Nation or to any of its councillors, employees or law-making delegates. Request for information — Indigenous group 4.1 A request for information referred to in section 54.1 of the Act may be made orally or in writing, by the Board or a manager, to the Indigenous group, to any member of a governing body of the Indigenous group or to any employee or law-making delegate of the Indigenous group. Access to Records and Documents Records and documents — local revenues 5 (1) At any time after receipt of a notice under subsection 52(1) or 53(1) of the Act and while a co-management arrangement in respect of the First Nation’s local revenues or third-party management of its local revenues is in effect, the First Nation shall, without delay, on receipt of an oral or written request, give the Board or a manager access to, and copies — or the opportunity to make copies — of, all records and documents respecting the First Nation’s local revenue laws and their administration, including records and documents relating to (a) communications between the First Nation and the First Nations Tax Commission, the First Nations Finance Authority or the Minister; (b) assessments for the calculation of local revenues; (c) the levying of taxes or the charging of fees under local revenue laws and the collection of local revenues; (d) budgets for the expenditure of local revenues; (e) reserve lands, or interests or rights in reserve lands, that are subject to local revenue laws; (f) the First Nation’s local revenue account and all expenditures of local revenues including the audited financial reports or the audited annual financial statements, as the case may be, referred to in subsection 14(1.1) of the Act; (g) any deposit, loan or investment, or any other agreement with a financial institution, relating to local revenues; (h) representations made under paragraph 6(3)(c) of the Act; (i) the enforcement of local revenue laws; (j) agreements and communications between the First Nation and the First Nations Finance Authority, including those related to the borrowing of money from the Authority; (k) agreements and communications between the First Nation and any law-making delegate relating to the delegation of law-making powers; (l) requests made, or reviews carried out, under section 33 of the Act, including any agreements and communications with the First Nations Tax Commission in respect of the request or review; (m) programs and services that are paid for wholly or in part out of local revenues; (n) third-party local services agreements; (o) local services capital assets; (p) any other agreements, obligations, commitments or other arrangements under which the First Nation is or may become obligated to expend local revenues or is or may become entitled to receive local revenues; (q) council meetings, membership meetings or taxpayers meetings at which local revenue laws are discussed; (r) employment contracts of persons involved in the making or administration of any local revenue law or the management of local revenues; and (s) drafts of records or documents referred to in any of paragraphs (a) to (r). Copies (2) A First Nation shall, without delay, on receipt of any records or documents referred to in subsection (1) that are produced or obtained while a co-management arrangement or third-party management is in effect, provide a copy of the records or documents to the Board or a manager. Records and documents — other revenues of a First Nation 5.1 (1) At any time after receipt of a notice under subsection 52.1(1) or 53.1(1) of the Act and while a co-management arrangement in respect of the First Nation’s other revenues or third-party management of its other revenues is in effect, the First Nation shall, without delay, on receipt of an oral or written request, give the Board or a manager access to, and copies — or the opportunity to make copies — of, all records and documents respecting the laws of the