:4 First Nations Tax Commission Commission de Ia fiscalité des premieres nations The First Nations Tax Commission, pursuant to the First Nations Fiscal and Statistical Management Act, hereby approves the following law made by the Akisq’nuk First Nation in the Province of British Columbia, Akisqnuk First Nation Annual Expenditure Law, 2011 Dated at Kamloops, British Columbia this 26th day of May, 2011. On behalf of the First Nations Tax Commission hAAA - C.T. (Manni) Jujhs — Chief Commissioner Firth Nations Tax Commission _p
?AKISNUK FIRST NATION 3050 Highway 93195 • Windermere, B.C. VOB 2L2 Band Office: (250) 342-6301 • Fax: (250) 342-9693 AKISQNUK FIRST NATION ANNUAL EXPENDITURE LAW, 2011 WII ERFAS: A. Pursuant to sectionS of the First Nations Fiscal and Statistical Management Act, the council of a first nation may make laws respecting taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy, possess or use reserve lands, including laws authorizing the expenditure of local revenues; 13. The Council of the Akisqnuk First Nation has enacted the Alcisqnuk First Nation Assessment Properti’ Lan’, 2008; and the Akisqnuk First Nation Property Taxation Lau’,2008, respecting taxation for local purposes on reserve; and C. Section 10 of the First Nations Fiscal and Statistical Afanageniem Act requires a first nation that has made a property taxation law to, at least once each year, make a law establishing a budget for the expenditure of revenues raised under its property taxation laws; NOW TI-IFREFORE the Council of the Akisqnuk First Nation duly enacts as follows: 1. This Law may be cited as the Akisqnnk First Nation .4nnual Evpenditure Lan’, 2011. 2. Tn this Law: “Act” means the First Nations Fiscal and Statistical Management Act, S.C. 2005. c.9, and the regulations made under that Act: “annual budget” means the budget, attached as a Schedule to this Law, setting out the projected local revenues and projected expenditures of those local revenues during the budget period: “Assessment Law” means the Akisqnuk First Nation Property Assessment Lan’, 2008; “Council” has the meaning given to that term in the Act; “First Nation” means the Akisqnuk First Nation, being a band named in the schedule to the Act; “Law” means this annual expenditure law enacted under paragraph 5(1 )(b) of the Act: “local revenues” means money raised by the First Nation under a property taxation law; ‘property taxation law” means a law enacted by the First Nation under paragraph 5(1 )(a) of the Act; “taxable property” means property in a reserve that is subject to taxation under a property taxation law; arid “Taxation Law” means the A/cisqnuk First Nation Property Taxation Lan’, 2008. 3. The First Nation’s annual budget for the fiscal year beginning April I, 2011, and ending March 3 1, 2012, is attached as a Schedule to this Law. 4. This Law authorizes the expenditures provided for in the annual budget. 5. Expenditures of local revenues must he made in accordance with the annual budgeL 6. Where the First Nation wishes to authorize an expenditure not authorized in the annual budget, or change the amount of an expenditure authorized in the annual budget, Council must amend the annual budget by amending this Law in accordance with Council procedure and requirements of tins Act. 7. The grant amounts set out in the annual budget are hereby approved as expenditures in accordance with the Taxation Law* 8. The Capital Projects Reserve Recreation Centre Fund is hereby established as a local revenue reserve fund. 9. The Capital Reserve Fund is hereby established as a local revenue reserve ftind. 10. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule.
_______ _______________ 7 II. Where a pros ision in this law is expressed in the present tense, the provision applies to Ike circumstances as they arise. 12. This Law mist be construed as heirig reiriedial and tiiiist be given such litir. large and liberal cttiislructiOli and interprelalion as best ensures the attainment ol its objectives. 13. he Schedule attached to this Law forms part of and is an inieuiral part of this Law. Force and effect on the later of May 2th8, I-i. This Law conies into 2011 arid the day alier it is approved by the First Nations Tax Commission. TillS LAW IS HEREBY DULY ENACTED by Council on the Akisqnuk First Nation on tIie:v tli 4 day of April. 20 I I. at Winderniere. in the Province of British Columbia. A quoruini of Cotinci I consists of three (3) members of Cotrncil. C Chiel orne Shovar Council br Allan Nicholas C c H ‘“‘‘t ouncillor SaniatitiäSani ,( ;7Y Couticihlor Marguerite Cooper’ 1_,J%: 1rfl’e Council br Beatrice Stevens
SCHEDULE AKISONUK FIRST NATION ANNUAL EXPENDITURE BUDGET, 2011 REVENUES: 1 Local revenues for current fiscal year: a. Property Tax b. Penalties and Interest 2. Accumulated Surplus TOTAL REVENUES EXPENDITURES: 1. General Government Expenditures: a. Executive and Legislative b. General Administrative 2. Protection Services: a. Fire Protection 3. Transportation: a. Roads and Streets 4. Recreation and Cultural Services: a. Culture 5. Community Development: a. Housing b. Community Planning c. Health 6. Environment Health Services: a, Water Purification and Supply 7. Fiscal Services: Taxes Collected for Other Governments: a. Comprehensive Service Agreement 8. Grants: a. Home owner grant equivalents: 9. Contingency Amounts TOTAL EXPENDITURES $297,398.03 $ 2418.97 $ 15196.00 $315,013.00 $135260.00 S 8595.00 $ 5,000.00 S 15200.00 S 3,000.00 $ 5,000.00 $ 40,000.00 S 5,000.00 $ 2,500.00 $ 74,55000 $ 7,350.00 $ 13,558.00 $315,013.00
4 Note: The Akisqnuk First Nation has the following service agreements with third-party service providers! and the amounts indicated are the amounts payable by the First Nation under each agreement during the budget period: Regional District of East Kootenay: $74550.00
Appendix A Reserve Fund Balances 1. Capital Projects Reserve Recreation Centre Fund Beginning balance as of April 1, 2011 S565,093.00 Ending Balance as of March 31, 2012 S565,093.00 2. Capital Reserve Fund Beginning balance as of April 1,2011 $368,185.00 Ending Balance as of March 31, 2012 $368,785.00
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