First Nations people have both a Constitutional and a Treaty right to education; however, the Crown's jurisdictional obligations to provide educational services have not lead to similar educational opportunities and attainment achievement for First Nations students as compared to Canadian students in provincial schools. Canada's Auditor General, in 2000, stated that Indian and Northern Affairs Canada could not demonstrate that it reached the objective to assist First Nations students on reserve in achieving their educational needs and aspirations. In 2004, the Auditor General noted a widening achievement gap. Using statistical information from the Department of Indian Affairs and the Auditor General to consider educational financial accountability, the author argues that equitable financial resources are required to support First Nations students in band-managed schools. (Contains 3 tables and 6 notes.)