About 23 per cent of Saskatchewan’s First Nations have still not filed their financial statements for this fiscal year under the First Nations Financial Transparency Act.

This is the second year for the act, which was passed into law in 2013. Failure to comply means a loss of federal funding for non-essential services.

The deadline was the end of July, but the penalties did not kick it until September 1.  Some First Nations in the North who were affected by forest fires were given extensions.

Sixteen Saskatchewan First Nations are among 103 across Canada that have yet to file. The national compliance rate is 84 per cent, the Saskatchewan rate is 77 per cent.

The act is also the subject of a court challenge which was heard in Saskatoon in August. A decision has been reserved.

The action was filed on behalf of a number of Saskatchewan First Nations, including Ochapawace, Thunderchild and the Onion Lake Cree Nation – none of whom have ever filed their statements.