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The National Post has also learned that even though INAC is no longer publicly listing First Nations that are not compliant with the FNFTA, there was an internal push from senior bureaucrats within INAC in the wake of Bennett’s announcement to maintain an internal list of FNFTA non-compliant bands for circulation to departmental officials in charge of various funding programs.

INAC officials did not respond to a written request provided early Tuesday morning for the list of FNFTA non-compliant bands.

The National Post reviewed all the filings published online by INAC for the fiscal year that ended March 31, 2016 and found that, of the approximately 580 First Nations required to file financial documents, 496 had done so as of Jan. 2, 2017. That represents a compliance rate of about 85 per cent.

By comparison, for the previous fiscal year, when the enforcement provision was in effect, 534 bands filed their papers for a 92 cent compliance rate. And in fiscal 2014, the compliance rate was 90 per cent.

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It is unclear, though, who is at fault for the increased rate of non-compliance.

The FNFTA puts an obligation on both a First Nation and on the federal government to make financial information available.

Under the legislation, the First Nation has 120 days from the end of its fiscal year to get its audited statements to INAC, which is required to publish those documents on its website as soon as they are received.

The Post contacted several band council administrations this week whose documents were not posted on INAC website and found three cases in which the First Nation said they had provided the required information in the fall.