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Records include files relating to the Inter-Governmental Committee on Federal/Territorial Financial Relations from 1981-1984. Records also include briefing notes, preparation material and reports from this committee. Also included are Chronos from the offices of the Minister (Chair) and Deputy Minister (Secretary) of the FMBS; and reports related to formula financing and the fiscal relationship between Government of Canada and the GNWT.

The files from the Budget and Evaluation Division consist of operational records related to FMBS strategic planning, FMBS review of GNWT initiatives and policies regarding devolution, division (creation of Nunavut), decentralization, community empowerment, privatization, informatics strategies and land use planning and resource development impacts. There are also copies of correspondence, decision papers, organizational and functional reviews, reports and submissions concerning FMBS review of departmental initiatives and policies for the following departments: Economic Development and Tourism, Education, Culture and Employment, Ministry of Intergovernmental and Aboriginal Affairs, Health and Social Services, Transportation, Municipal and Community Affairs, NWT Housing Corporation, Justice, Resources, Wildlife and Economic Development, NWT Power Corporation and Public Works and Services. In addition, there are program review and evaluation files for reviews done by FMBS for the Community Futures Program, South Slave Divisional Board of Education, Social Assistance Program transfer, and the policy called Strength at Two Levels that includes discussion papers, reports and correspondence. The remaining files include operational plans, performance measurement files, Main Estimate Notes, Budget development files, Results Reports, Standing Committee on Finance (SCOF) records, and records from committees such as the Capital Planning Committee, Travel and Transportation Committee, Division Planning Committee, the Utilities Committee, User Pay Committee and P3 Management Committee.

The files from the Directorate division consist of 11.7 meters of administrative and operational records from the Directorate of the FMBS. The records include Ministerial (Chairman) and Deputy-Minister (Secretary of the FMB Comptroller General/Deputy Head) chronos, program reviews, internal conference materials, records related to government-wide planning, government reorganization and structuring, Senior Management Committee meetings, major government initiatives, such as decentralization and privatization, and devolution of responsibilities to the GNWT from the federal government such as health and social services. There are also files concerning projected funding growth requirements, human resource issues such as Performance Measurement and a review of Income support programs. In addition, there are working files from the FMBS led Affirmative Action Task Group that were responsible for reviewing the GNWT Affirmative Action policy and correspondence, reports, decision papers and draft policy documents from the Labour Relations and Compensation Division concerning the development and review of the GNWT equal employment policy, affirmative action policy and Native Employment Affirmative Action Plan. There are also records related to a FMBS review on the Business Incentive Policy (BIP), correspondence, legal opinions, Memorandum of Understanding between the GNWT and NWT Teachers Association (NWTTA) and court decisions related to the collective bargaining between GNWT and NWTTA. There are also records related to the division of the Northwest Territories and the creation of Nunavut in 1999.

The files from the Labour Relations and Compensation Services division were mostly created when it was part of the Department of Personnel. They comprise planning records and organizational charts as well as operational records relating to collective bargaining and employee benefits, changes to the Public Service Act, staffing appeal regulations, the transfer of health services to the GNWT, and the implementation of the Hay job evaluation method, as well as files from the Human Resource Planning Committee and records relating to the negotiations for the 1992 and 1994 Collective Bargaining Agreements between the GNWT and the Union of Northern Workers (UNW). There are also files related to Equal Pay litigation and the Joint Equal Pay Study (JEPS), including research and briefing materials, meeting minutes, correspondence, and the JEPS final report.

This fonds consists of 67 cm of textual records, including material documenting the establishment of the NWTDC and its Act and Regulations and the Nunavut transition, chronos from the Minister, Chairperson, and President, briefing notes, governance directives, annual reports, corporate plans, board and committee terms of reference, board meeting materials and Investment Committee meeting materials.

This fonds includes records from the Directorate, including Ministerial and Deputy Minister Chronos and briefing books. It also includes records concerning the financial impact of division, including: proposals, workbooks, records of committees and executive summaries prepared by consultants. Also included in Directorate records are files relating to the purchase and transfer of the Northern Canada Power Commission to the GNWT.

Also within this fonds are records from the Finance and Fiscal Policy Division. The files include records related to the financial negotiations between the federal government and the related stakeholders involved in the division of the Northwest Territories and the creation of Nunavut in 1999. Records also include files of the Division Special Committee Working Group and the Northern Representatives (NERN) Committee, transfer of financial responsibility of Arctic Airports and fire management programs from the federal to territorial government, files tracking the changes and negotiations regarding property, education and income taxation, as well as economic policy issue files.

Records from the Corporate Affairs Division include files related to financial aspects of self-government agreements, amendments to the Liquor Act and Financial Administration Act, GNWT debt and borrowing, and a 1997 strategic plan for the department.

Records from the Management Accounting Services division include an organizational review of the payroll and employee benefits functions and a report on the provision of payroll services to Boards of Education.

Records from the Internal Audit Bureau include meeting packages of the Audit Committee, which provides oversight for the Bureau.

As well, there are records from the NWT Liquor Commission, consisting of seven annual reports (38th to 44th, dated 1992-1998) from the Commission; correspondence regarding various issues with the public, appointments and revocations, and management of liquor warehouse and retail stores; reports related to surveys and planning; and correspondence and memos related to the transfer of administration of the liquor system to the territorial government. Records from the Liquor Licensing and Enforcement division include correspondence and notes from a public meeting in Yellowknife and a newsletter produced by the Liquor Licensing Board for licensees.

The fonds also includes records from the Finance Information Systems Steering Committee (1979).

This fonds consists of 34.5 cm of textual material and one reel of microfilm. The textual material was part of the Central Registry system (50 Block) and dates from 1968 to 1976. The records include material related to the financial and administrative operations of the Government of the Northwest Territories, including information on federal/territorial fiscal arrangements and policies related to purchasing and contracts. The microfilm reel contains records from 1971. The material is from the following program areas of the Central Registry file system: Office Services (50 block); Territorial Treasurer (50 block); Treasury Services Division (51 block); Financial Services Division (52 block); Accounts Payable (52 block); Supply Services (53 block); and the Systems Division (57 block). Additional records include a 1973 report on non-insured medical/social services commissioned by the Department of Social Development and a copy of the Treasury Manual - Part 1, Financial Regulations from 1974-1977.

This fonds consists of 2.27 m of text from the NWT Business Development and Investment Corporation and its predecessors. The records contain minutes, agendas and supplementary materials of board of directors and internal committee meetings and teleconferences that discuss clientele, as well as management and approval of credit loans. Records also include operational guidelines of the NWT Business Credit Corporation and procedures and operational guidelines of BDIC.

The records also include files from the President's office on the creation of the NWT Business Development and Investment Corporation out of the amalgamation of other government functions.

Records also include an extensive business program review done in conjunction with the Department of Industry, Tourism and Investment and a consultancy firm. There are also records dealing with the creation of the Business Credit Corporation Act, and amendments to the Act and regulations. There are also Annual Reports of the Business Credit Corporation, dating from 1992-2005, and briefing notes from 2004.