CERT/FICA TE I, Edith A. Owen, do hereby certify as Superintendent pursuant to Section 86 of the Indian Act R.S.C., C.l-5, that the attached copy marked "CERTIFIED TRUE COPY" is true copy of the original bylaw duly made on the 1st day of May 2003 by the Council of the White Bear First Nation Band of Indians being a by-law respecting Financial Administration for the White Bear First Nation Reserve.
1a~ Edith A. Owen, Manager
Registration, Revenues and Band Governance Lands and Trust Services Saskatchewan Region
Signed at Regina, Saskatchewan this 13th day of August 2003
Department of Indian Affairs and Northern Development
Minister of Indian Affairs and Northern Development Ottawa, Canada K 1A OH4
I, the Minister of Indian Affairs and Northern Development, HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following by-law made by the Whitebear First Nations, in the Province of Saskatchewan, at a meeting held on the 1st day of May 2003.
Whitebear First Nations Financial Administration By-law
Dated at Ottawa, Ontario this$/( day of ~ 2003. Canad~
Ministre des Affaires indiennes et du Nord canadien
FINANCIAL ADMINISTRATION B'\l::AM!W& TR FOR THE WHITE BEAR FIRST NATIONS
A By-law to regulate the receipt, management, and expenditure of the White Bear First Nations funds and establish the administrative structure of the White Bear First Nations which manages the funds.
1. PREAMBLE WHEREAS section 83.1 (b) of the Indian Act provides that Council may, subject to the approval of the minister of Indian and Northern Development, make by-laws for the following purposes:
• The appropriation and expenditure of moneys of the White Bear First Nations to defray the White Bear First Nations expenses,
• The appointment of officials to conduct the business of the Council and prescribing their duties, and
• With respect to any matter arising out or ancillary to the exercise of the aforementioned power:
WHEREAS the White Bear First Nations Council is empowered to exercise all legislative and executive authority for the White Bear First Nations; and,
WHEREAS the Council of the White Bear First Nations wishes to establish a comprehensive by-law to govern financial accountability to its members.
WHEREAS the Council has fiduciary responsibility which includes the management and protection of all White Bear First Nations assets and obtaining the highest and best benefit from White Bear First Nations assets; and
WHEREAS the Council desires to protect the White Bear First Nations financial security for its members and for future generations, and
WHEREAS the Council has determined uniform standards are required to ensure all programs, services and corporate bodies exercise proper care in the use and management of assets; and
WHEREAS the Council intends that all programs, services and corporate bodies take responsibility for exercising fiduciary care in the use and management of all White Bear First Nations resources;
NOW THEREFORE the Council of the White Bear First Nations at a duly convened meeting of the Council enacts the following by-law:
CERTIFIED TRUE COPY As per sectio 86 of the lndian Act -L.. . /c ~
2. TITLE This by-law may be called the "White Bear First Nations Financial Administration By-law" 3. COMPLIANCE
Every White Bear First Nations Council Member, committee member, employee and individual who serves the White Bear First Nations in any capacity shall be expected to ensure protection and management of all White Bear First Nations resources in accordance with standards set out in this by-law.
4. APPLICATIONS This by-law governs the receipt, management, and expenditure of White Bear First Nations funds and the administrative organization of the White Bear First Nations to manage the funds.
5. DEFINITIONS In this by-law: a) "Agent" or "Agencies" means any board, tribunal, commission, committee of the White Bear First Nations or any corporate body controlled by the White Bear First Nations including a society, non-profit corporation or business corporation;
b) "Agreement" means any written contract between the White Bear First Nations and another party or parties, including the federal government, the provincial government or a third parties, pursuant to which money is to be paid to the White Bear First Nations;
(c) "Annual budget" means the forecast of operational capital and enterprise expenditures for the forthcoming fiscal year by the White Bear First Nations;
(d) "Assets" means both the monetary and physical possessions of White Bear First Nations;
(e) "Band Manager" means the most senior member of White Bear First Nations staff. He is appointed on terms set out in this by-law and job description. He is appointed by a resolution of Council. The Band Manager reports and is under the supervision of the Band Council as a whole;
(f) "Board" shall mean the White Bear First Nations Treasury Board established pursuant to this by-law;
(g) "Benefit schedules" means tables of payroll programs which may include (but is not exclusive to) employee health and life insurance and pension programs;
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CERTIFIED TRUE COPY As per Secti 86 of the Indian~ 16@r~~I~~
CERTIFIED TRUE COPY ti~[w/&4T?R~~C~E= ~ate~ (h) "Budget" means a long term financial plan which reflects the goals of the Council and includes projected revenue sources, expenditures, surpluses and deficits (if applicable). It requires itemized explanations of revenue sources and expenditures. It may include a plan for a one, or five year financial projection, or a length of time required by the Treasury Board and Council and may include: "special budget" which means a budget set for a specific project which has a set time of conclusion. Special budgets are set for short term projects; "Capital Budget" which means a budget set for the purchase, construction or major renovation of physical assets of the White Bear First Nations, includes roads, bridges, utilities, water supply and septic systems, ditches and water spillways, buildings, waste control facilities, land purchase, landscaping and fencing and "Operational Budget" means programs operated by White Bear First Nations which offers direct services to its members;
(i) "Council" shall mean the Chief and Council of the White Bear First Nations; (j) "Department" means an administrative division of the White Bear First Nations Government as established from time to time by Council and includes service centers, administrative units and other internal organizational units of the White Bear First Nations administration;
(k) "White Bear First Nations funds" means all moneys belonging to the White Bear First Nations and includes;
(1) all revenues of White Bear First Nations (2) money borrowed by the White Bear First Nations (3) money received or collected by White Bear First Nations, and (4) all moneys that are received or collected by the White Bear'First Nations pursuant to any agreement or funding arrangement and is to be disbursed for a purpose specified by council or pursuant to that agreement or funding arrangement,
but does not include: (5) money received as resource revenues payable into the White Bear First Nations trust account held by the Government of Canada,
(6) money received by the White Bear First Nations on behalf of an individual or corporate entity, where Council has approved an alternative arrangement for the managing of the money pursuant to this by-law.
CERTIFIED TRUE COPY . · ct ' ' (1) "Fiduciary Responsibilities" means trust responsi (m) "Resolution" means a decision made by vote of a majority of a quorum of Council at a duly convened council meeting and recorded into the minutes of that meeting;
(n) "Personal gain" means financial or material benefit for an individual Board, staff or Council member or for the members of his or her immediate family and shall also apply to any interest that a Council or Board member may obtain;
( o) "hnmediate Family'' means a spouse, including a common law spouse, children, parents, brother, sister, mother or father-in-law, aunt, uncle, grandparent, son-in-law, daughter-in-law, and also includes any person permanently residing in the person's household. Permanently is considered residence for three months and three months after the person has left the house.
(p) "Treasury Board or "Board" means a group of five persons appointed by resolution to administer financial duties as set out in this by-law;
6. TREASURY BOARD (a) A Treasury Board and its members are to be appointed by resolution of council within 60 days of the approval of this by-law and shall continue in existence notwithstanding changes in its membership from time to time.
(b) The Treasury Board shall consist of seven members who are appointed by resolution.
( c) The Treasury Board shall consist of two appointees who are members of Council for the duration of their term of office and five members who are members of White Bear First Nations for a period of three years. Each member of the Board shall have equal vote in the activities of the Board. There shall be no delegation of votes by any Board member.
( d) The Band Manager and the Finance Director shall be permanent advisors to the Board and shall have no voting powers. They, or their designate, shall attend all Treasury Board meetings.
(e) The Chairperson of the Board shall be elected annually at the beginning of each fiscal year by members of the Board. She/he will only vote on decisions made by the Board, in the event of a tie vote by other members of the Board. She/he shall preside over meetings of the Board and shall, between meetings of the Board exercise or perform duties of the Board as the Board as a whole may determine. In his/her absence a vice chairperson of the Board is to be selected by a majority
ofa quorum of the Board to preside over meetings of~Q:::-·TRLIST SERVICES (f) The Board shall meet between the 15 th business of the Board as set out in this by-law.
(g) In accordance with this by-law the Board shall, in accordance with this by-law and its regulations and procedures as approved by resolution, be responsible for: (1) the management and control of the collection of White Bear First Nations funds, (2) the management and control of the expenditures and disbursements of the White Bear First Nations funds, (3) the maintenance ofrecords of the financial activities and capital assets of the White Bear First Nations and it's agents, (4) the preparation of the annual, or special budgets, in accordance with the priorities approved by Council, (5) the preparation of the annual audit of the White Bear First Nations, (6 ) the reporting and recommending to council on financial matters and, (7) all other matters relating to the financial affairs of the White Bear First Nations not assigned by another by-law or council resolution to any department or agency. (h) The Board may formulate general management policies and procedures relating to the business and financial affairs of the White Bear First Nations and its agencies and do any acts it considers necessary to ensure these policies are carried out providing these regulations and procedures are approved by a resolution of Council.
(i) The Board shall prepare, or cause to be prepared, any amendment to the budget, or special budgets, for the White Bear First Nations which shall then be submitted to the Council for review and decision.
G) The Board shall monitor the financial records of the White Bear First Nations through the Band Manager and the managers of the departments or agencies and keep current minutes of Board meetings.
(k) The Board may prescribe the form and content of the financial records and establish the accounting systems of the White Bear First Nations.
(1) The Board has the authority to research and examine any aspect of the Bands financial activities, providing the form and content is in compliance with this bylaw and the requirements of the Band Auditor.
(m) Every employee, official, personal service contractor, officer, agency, organization or agent of the White Bear First Nations shall furnish to the Treasury Board any information, in the form of a record or otherwise, that the Board considers
CERTIFIED TRUE COPY As per Sec~86 of the Indian Act ~t:2~ D e and end of each month to conduct the
CERTIFIED TRUE COPY As per Section E'' of the Indian Act /4{? .. _r , : ~FrJICES necessary in connection with the exercise of its perforrh~Q '6.d 1 d u.lies uncler this or any other Act.
(n) A member of the Treasury Board may be removed from office: (1) if that person is convicted of an indictable offence; (2) by the Chairman if the member has missed three consecutive scheduled meetings of the Treasury Board, without reasonable cause; (3) if that person was convicted for an offence against a child; (4) by a majority of Council on the recommendation of the Chairman for the members removal; or (5) by a majority vote of the band membership at a duly convened general band membership meeting for lack of performance of duties as required by this by-law; or (6) if that member was found guilty of corrupt practice, accepting a bribe, dishonesty or is unfit to continue in office by reason of having been convicted of an offence.
7. COUNCIL'S ROLE AND RESPONSIBILITIES (a) The Council is responsible for ensuring the effective and efficient administration of the financial resources of the White Bear First Nations for the benefit of the White Bear First Nations membership and shall conduct White Bear First Nations business in a manner which ensures sound financial management by carrying out the following duties and responsibilities: (1) planning and budgeting for monies and other resources for local services and capital projects and profit making ventures. (2) overseeing the work of the Band employees, through the Band Manager, and ensuring that Band employees conduct financial matters in accordance with this by-law and policies and procedures of the Board. (3) ensuring there is full financial accountability to Band Members at all times and to funding agencies as required under any agreement with those agencies. ( 4) ensuring that Band employees responsible for maintaining financial records and management of White Bear First Nations programs are qualified for the position for which they are appointed, or that they receive adequate training on the job in respect to their duties and become qualified within a reasonable period of time. (5) permitting access by all Band members under the supervision of Council, the Board or its designate, at a reasonable time during working hours, to the Minutes of Council and General Band meetings, by-laws, Band Council Resolutions, budgets, monthly financial statements and audit reports. (6) ensuring that records, including computer software, are kept in the Band Administration office in a secure safe condition and are not removed from the Band Administration Office without the authority of a resolution as
CERTIFIED TRUE COPY . required under this by-law. LAND & TRU T SERVICE (7) setting policies and procedures of the Band to safeguard the resources of the Band and maximize the well- being of the Band Members. (8) ensuring that the sale of any White Bear First Nations assets is at fair market value. (9) Ensuring that there is a formally defined and publicly available salary benefit schedules specifying applicable rates, conditions and criteria for employment with the White Bear First Nations or any of its entities. (10) Appointing members to the Treasury Board. (b) Each member of the Council, in exercising his/her powers and performing his/her function, shall: (1) act honestly and in good faith and in the best interests of the Band. (2) exercise the care, diligence and skill of a reasonably prudent person. (3) ensure that there is fair and equitable access and treatment for the membership of White Bear First Nations to the programs and resources of the White Bear First Nations for which they qualify. (c) The Council shall receive and approve the annual audit of the White Bear First Nations by resolution of Council prior to July 30 th of each year. 8. COUNCIL'S POWERS OF APPOINTMENT The Council shall establish such positions, agencies, programs, service areas, boards, authorities or committees as may be necessary for the good administration of White Bear First Nations funds and sha11 ensure that such bodies have a specified mandate.
9. RESPONSIBILITIES OF THE BAND MANAGER The Band Manager, or his/her designate, under the direct supervision of the Council shall be responsible to carry out his/her financial responsibilities in accordance with this bylaw and any regulations and procedures consistent with this by-law and approved by resolution. She/He will carry out, but is not limited to responsibilities and duties as follows:
(1) Supervising and training all band staff in accordance with appropriate labour legislation and White Bear First Nations personnel policy and ensuring staff adhere to the terms of this by-law. (2) Drafting long and short term plans for the band, including budgets and cash flows for operational, capital plans and Human Resource programs. (3) Review and monitors all agreements with White Bear First Nations to ensure that the goals and terms of these agreements are met by all parties. (4 ) Providing al] financial management reports including monthly budget variance reports, book balances, lists of accounts payable and receivable, balance sheets, narrative and other reports required to Council and Treasury Board, by the end of the second week of tlie month for the previous month's financial activities.
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AND & TAU T SERVICES (5) Maintaining an inventory of White Bear First Na.\1ons assets as required in this by-law. (6) Maintaining current financial records of White Bear First Nations in an orderly and chronological fashion. (7) Negotiating agreements, contracts and loans and makes recommendations for discussion at Council. (8) Administers levels of financial authority as determined by Council on the advice of Treasury Board. (9) Acting as a permanent advisor to the Treasury Board and Council. (10) Controlling budgets in accordance with Treasury Board policy and procedures. (11) Monitoring tendering and contracting procedures as set out in this by-law and Treasury Board procedures. (12) Ensuring that all White Bear First Nations Managers and employees have signed employment contracts or agreements prior to commencing employment. (13) ensuring that Band employees are qualified for the position for which they are appointed, or that they receive adequate training on the job in respect to their duties and become qualified within a reasonable period of time.
10. RESPONSIBILITIES OF COUNCIL'S EXECUTIVE SECRETARY l - The Executive Secretary of the Council ensures that: (a) all minutes, resolutions and supporting documents of Council, Membership, and Executive Council meetings are accurately updated and kept current. (b) all minutes, resolutions and supporting documents regarding financial decisions are provided to the Band Manager and the Board within five (5) working days of the meeting. (c) the minutes and resolutions are posted at the White Bear First Nations Administration Office within three (3) working days of the adoption of the minutes
( d) the original copies of minutes and records are kept in a safe and secure manner to protect from the.ft, fire or other damage.
11. THE DIRECTOR OF FINANCE The Director of Finance reports directly to the Band Manager and is responsible to him/her, to perform the following:
(a) monitoring all financial transactions of the Band, to ensure that each transaction is conducted in accordance with:
(1) This by-law. (2) The purpose by which the budgeted receipt and expenditure of Band Revenues are authorized by the Board, Council, and the Band Manager.
CERT\F\ED TRUE COPY . Sect ion of the Indian Ac~ Asper ~ (3) Contracts and other agreements which have bee I.:: m>rp~ T SERVIC~ ate (4) Other receipts which can be reasonably expected to be received. (5) Accounts payable and receivable. (6) Project/Program budget and cash flow projections. (7) Any requirements of the Auditor. (b) The Director of Finance has the responsibility to review these records with the Band Manager and report any variances of financial transactions to those approved by Council, Board or Band Manager. (c) Supervising and training of accounting department and other staff to fulfill the obligations of this by-law and any job description related to financial management. This supervision is in accordance with appropriate labour legislation and White Bear First Nations personnel policy. (d) Acting as a permanent advisor to the Board. (e) Assisting the Auditor by preparing financial records for the audit and assisting the Auditor by providing all available information to ensure a thorough audit. (f) Assisting the Band Manager to prepare budgets, cash flows and financial planning. (g) Prepare cheques and supportive documents for signature as set out in White Bear First Nations financial policy and procedure manuals. (h) Maintain an inventory of Band assets as required by this by-law and White Bear First Nations financial policy manuals.
12. CONFLICT OF INTEREST Any person who holds an office, including that of Chief or Councillor, or employment with the White Bear First Nations, its departments or agencies, shall not use that office or employment for personal gain to the detriment of the interests of the White Bear First Nations.
13. DISCLOSURE (a) If a decision is to be made by a member of Council, or any person who is an employee of White Bear First Nations or its agencies, which may result in a member of Council, or his/her immediate family, receiving any personal gain, such member shall make a full and complete disclosure to Council of his financial interest at a meeting of Council. (b) It shall be the duty of each and every Chief or Councillor to disclose to Council any real or perceived personal gain of any other member of Council. (c) The disclosure required by this section of the by-law: (1) at the meeting at which the decision is first considered; (2) if the Chief or Councillor or his/her immediate family was not, at the time of the meeting referred to in subsection (a) of this section, going to receive personal gain from the decision, then at the first meeting after he becomes aware of the financial interest;
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As per Sectio ~a (3) at the first meeting after the Chief or Councilio~~? personal gain; or (4) in writing to Council. ( d) Immediately upon the disclosure set out in subsection ( c) above, the Chief or Councillor having the personal gain shall withdraw from the meeting of Council and shall not participate in any discussions or vote concerning the matter. ( e) The minutes of the Band Council meeting shall record the details of the disclosure made pursuant to this section, including the time of departure and re-entrance of the Chief and/or Councillor to the meeting. (f) Every Chief and/or Councillor shall account to the Band for any :financial interest made as a result of the decision of Council, unless:
(1) the Chief and/or Councillor has disclosed his/her :financial interest as required by this section, and has followed the procedures set out in ( c) and ( d) of this section; (2) The Chief and/or Councillor has abstained from voting on the decision. (g) No vote shall be taken on a matter in which a Chief and/or Councillor or Councillors have disclosed a financial interest and have withdrawn from the meeting unless the number of the remaining Councillors present constitutes a quorum. (h) If an employee or other person involved in an agency, committee or holding of White Bear First Nations is .in a position of conflict of interest as defined in section 28 of this by-law, she/he shall, upon discovering potential or real conflict of interest, disclose it in writing to the Band Manager. The Band Manager will take steps necessary to avoid or remedy the conflict of interest and shall report the disclosure and the remedy to Council at the next Council meeting. The disclosure and remedial report shall be entered into the minutes of the Council meeting.
14. ACCOUNTING SYSTEMS The Band Manager, or his/her designate shall maintain an adequate book-keeping system on a daily basis to record all :financial transactions of White Bear First Nations. This system shall include, but is not limited to:
(1) a daily journal for receipts and disbursements; (2) an accounts receivable journal; (3) an accounts payable journal; (4 ) payroll records; and (5) a general ledger. 15. FISCAL YEAR The fiscal year of the White Bear First Nations government shall be from April 1 st of each year to March 31st, in the following year.
CERTIFIED TRUE COPY ~er Section 86 of the Indian Act 16. RECEIPT AND DEPOSIT OF MONIES A7§~~&r,# The Treasury Board, after the review of Council, is to set procedures for the receipt and deposit of funds received by White Bear First Nations. These procedures are to be adopted by resolution and must include:
(1) Procedures for stamping and recording cheques and cash received; (2) Procedures for issuing receipts; (3) Security from fire, theft, or damage of monies received; (4 ) Bank deposits; (5) Posting of deposits to the general ledger; and (6) Prohibition of journal entries that derived from deposits and receipt books. 17. COMMITMENT OF FUNDS The Treasury Board, after the review of the Council, is to set out procedures for the dispersal of funds. These procedures are to include:
(1) The issuance and levels of authority of purchase orders. (2) Designation of staff members who have signing authority on purchase orders. (3) Requirements of completing and processing the approval of purchase orders. (4) Prohibition and limits of the uses of purchase orders. 18. DISBURSEMENTS The Treasury Board, after the review of Council, is to set out procedures for the disbursement of funds. These procedures are to include:
(1) Procedures to ensure that incoming invoices are matched with purchase orders. (2) Orderly central filing systems for incoming invoices. (3) Stop payment procedures for cheques. (4) Cancellation of stale dated cheques. (5) Security of unsigned cheques. (6) Preparation of cheque requisitions. (7) Procedures for calculation and collection of rebates. (8) Other security procedures to ensure that appropriate documentation and security is maintained to ensure that the integrity of disbursements is ensured and protected against the misappropriation of disbursements.
19. BANK ACCOUNTS AND SIGNING AUTHORITIES (a) Bank accounts with a Chartered Bank, Credit Union, Trust Company or other licensed financial institution under the laws of Canada or one of its provinces can
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CERTIFIED TRUE COPY 12!~ o f the Indian Act only be opened by means of a Resolution of Council in tb!;-~/;jj?e ~f°WMi'/~~ First Nations. (b) White Bear First Nations will have one Consolidated Revenue Account, but Council may open other bank accounts for special purposes providing the terms of those purposes are stated in the resolution of Council. (c) By Resolution, Council may assign up to six (6) persons as signing authorities to withdraw monies from these accounts for purposes of payment of invoices and other approved business of White Bear First Nations as approved by the Board. All cheques and withdrawals from White Bear First Nations Bank accounts must have two signatures on each document. All signatories must be a member of Council. ( d) Cheques can only be drawn on the account in accordance with the policies and procedures set out in section 18 of this by-law. ( e) The Board and Band Manager are to ensure that there is a month-end reconciliation of all bank statements and cancelled cheques. They are to set procedures for these purposes.
20. FINANCIALSTATEMENTS (a) The White Bear First Nations' monthly financial statements are to be prepared and completed by the Director of Finance within ten-fifteen (10-15) working days of the month's end and are to be made available to Council and members of Management at that time. (b) Completed financial statements shall also include preparation of the accompanying supporting documents:
(1) Trial Balance of the General Ledger. (2) Bank Reconciliation Statement. (3) Accounts Receivable. (4 ) Accounts Payable. (5) Various Project Reports. (6) Variance Reports. ( c) Appropriate monthly Program Revenue/Expenditure Statements are to be provided to program managers who have been assigned program budget control responsibilities. Program managers are to review the statements for overage/shortage spending, uncollected revenues, or other issues. ( d) All monthly financial statements are to be reviewed by Council and formally adopted through motion, with the corresponding motion appearing in the Council meeting minutes. Any variance reports submitted to address program variances and expenditures overage/shortages will be reviewed and approved at that time. ( e) Monthly financial statements reviewed and approved by Council shall be filed in an appropriate manner to facilitate a speedy and efficient annual year-end audit.
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21. FINANCIAL MANAGEMENT: Ag (a) In this By-law "agent" or "agencies" means any board, tribunal, commission and committee of the White Bear First Nations or any corporate body controlled by the White Bear First Nations including a society, non-profit corporation or business corporation.
(b) All agencies which are owned or controlled by the White Bear First Nations are accountable to the membership through the Council.
(c ) All White Bear First Nations agencies shall present a corporate plan and an annual budget to the Council prior to the commencement of the companies fiscal year.
(d) Every agency of the White Bear First Nations must keep proper accounting records in respect of all financial and other transactions of the agency, and, without limiting the generality of the foregoing, must keep records of:
(i) every sum of money received and disbursed by the agency and the matters in respect of which the receipt and disbursement takes place; (ii) every sale and purchase by the agency; (iii) every asset and liability of the agency; and (iv) every other transaction affecting the financial position of the agency.
(e) The accounting records of an agency must be kept at a place determined by the Treasury Board.
(f) The accounting records of an agency must be open to the inspection of any Treasury Board or Council member during the normal business hours of the agency.
(g) Subject to the agencies articles of incorporation or an ordinary resolution, the Board may determine to what extent, at which times and places and under what conditions the accounting records of the agency must be open to the inspection of band members.
(h) An agency and its agents must take adequate precautions with respect to the records and registers required by this by-law to be prepared and maintained so as to:
(i) avoid loss, mutilation or destruction; (ii) avoid falsification of entries; and (iii) provide simple, reliable and prompt access.
(i) Every financial statement or interim financial statement, issued, published or circulated by an agency must be first approved by its manager and the approval evidenced by the signature of that manager.
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G) All White Bear First Nations agencies shall ensure the maintenance of their respective financial records in accordance with generally accepted accounting principles as defined by the Canadian Institute of Chartered Accountants.
(k) Every person that contravenes a requirement of this section is subject to the sanctions as described in section 30 of this By-law.
Interim financial statement (1) Every corporate agency must send to the Board a monthly financial statement and beginning on the date of start of operations for that fiscal year for seasonal operations, containing sufficient relevant financial information in summary form to present fairly the results of the operations of the agency for the period, including;
(i) a statement ofrevenues and operating expenses; (ii) extraordinary items of income or expense; (iii) net profit or loss; and (iv) a variance report comparing actual results compared to budgeted results.
22. RETURN OF BAND PROPERTY Where a person who is a council member, officer or employee of the White Bear First Nations or its Agencies ceases for any reason to hold office as such, he/she shall forthwith return to the band any money, keys, books, documents, records or other property of the band that is in his/her possession by virtue of that office.
23. CONTRACTS AND TENDERING (a) For construction projects exceeding $10,000.00, the successful bidder is to submit proper bid security within 14 days of being awarded the contract. (b) For non-construction (professional) contract services exceeding $3000.00, proposals for services should be invited from at least three (3) individuals or firms, ~r have a Request for Proposals publicly advertised in local and regional newspapers. ( c) A Request for Proposals (RFP), once advertised, should have the following documentation available for interested contractors:
(1) a letter of invitation; (2) a statement of work required; (3) proposal evaluation criteria; and (4 ) a contract agreement which shall include the general conditions and terms of payment..
{d) For contracts of less than $3000.00, the Board authorizes the Band Manager or delegate to negotiat1;;: and recommend a specific contract on a sole source basis.
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CERTIFIED TRUE COPY 86 of the Indian Act ~~~~~ut!H-Date
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All such contracts shall be approved by the Board. (e) The tendering- period is not to be less than five (5) working days, unless in an emergency situation. (f) Invitations to tender shall include: (1) the time and date of closing; (2) sufficient details from which comparable bids can be made; (3) the time, date, and place tenders are to be opened; and ( 4) amount of security deposit if required. (g) Tenders and proposals received are to be date stamped, kept safe, and opened by a minimum of two persons designated by the Board after the deadline date for tender/proposal submission. (h) All tenders/proposals received shall be reviewed against an evaluation criteria list. The contract bidder or proposal proponent who best meets the evaluation criteria shall be recommended the contract, subject to Board approval. (i) All tenders are to be returned sealed and addressed to the White Bear First Nations, clearly marked "Tendered for. ......" . and the time and date ofreceipt is to be recorded on the unopened envelope of tender when received. G) All tenders received shall be opened in public in the presence of the program or agency manager or other person responsible for the tender process. (k) The name of the tendered project, date of bid and amount shown must be recorded. (1) The lowest tender received shall normally be accepted unless the authorized person deems it in the best interest of the White Bear First Nations to do otherwise. (m) Where the lowest tender is not accepted, the reasons are to be recorded in the document by the authorized person accepting the contract. (n) Upon acceptance of a tender for the performance of work, goods, or services, tender contracts shall contain the following documents:
(1) Tender instructions; (2) Tender and Contract form; (3) General Conditions; (4) Insurance Schedule; (5) Contractor Statement of Qualifications; (6) Proof of Workers Compensation Board (WCB) coverage; (7) Statement of Work Plan and Specifications; (8) A Bid bond of Ten Percent (10%); and (9) Other applicable standards All contracts are to be signed by both parties and shall be kept as a portion of the records of the White Bear First Nations.
(o) In the event that an official or employee of the White Bear First Nations has a personal interest in the contract, he shall signify the interest and thereafter refrain from taking part in the discussion or participating in the awarding of the contract.
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L ND & TRUST SERVIC -(p) No disbursements or payment on any contract shall be made without supporting documentation as determined by this by-law. (q) A 10% hold-back of final payment or in such amount as may be determined by policy shall not be released to a contractor until all work is certified as complete and satisfactory to the Council. (r) No start-up or mobilization costs shall be advanced unless a specific account for this cost has been established and included in the contract wording. (s) Any contracts drawn and signed between the White Bear First Nations and a contractor must clearly state all requirements of the contract in detail. The contract should contain a provision for the First Nation to holdback a minimum of ten percent (10%) of the contract amount subject to the contractor complying with all contract deliverables. (t) Should the First Nation not have the resources or expertise to execute any part of the procedures stated in this policy section, the First Nation reserves the right to hire outside experts, such as consultants or engineers to execute these procedures on their behalf.
24. LOANS OR BORROWING (a) The White Bear First Nations Council, agencies and/or employees (including the Board) is prohibited from making or giving loans from funds or assets of White Bear First Nations. (b) The White Bear First Nations Council, agencies and/or employees (including the Board) is prohibited from providing security for a loan or other type of financing, unless it is for the capital construction of facilities of White Bear First Nations. (c) There will be no wage advances or loans to Council members and employees of White Bear First Nations unless, at the discretion of the Band Manager, there is extreme financial hardship experienced by the Council member or employee due to the destruction of the employees home, death in the family, or other similar circumstances and then only in the amount of monies earned to the date of the issuance of payment. This amount will be deducted from the recipients next regular pay. (d) The Council of White Bear First Nations can only borrow money from a lender, up to One Million Dollars ($1,000,000.00) without consultation with the members of White Bear First Nations only if this or any additional loan does not put White Bear First Nations liabilities beyond a maximum debt ratio of forty-five percent (45%). This loan must be for capital purposes, which are to benefit members of White Bear First Nations. (e) The Council of White Bear First Nations may borrow money from a lender in excess of One Million Dollars ($1,000,000.00) for purposes of capital programs which benefit the members of White Bear First Nations after it has included the following public consultation process: (1) Notice to authorize the loan shall be given by Council to all households on the Reserve and Band members who live off the Reserve, that the Council wishes to engage in a loan and details of the loan and repayment shall be made part of the notice. A similar notice shall be posted at the White Bear
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First Nations Administration Office and at one co~:fi:Hibffs prib'e3Jn%fuRVIC -Reserve ten (10) days prior to the meeting; (2) The notice, shall state a time, date and location of a meeting of the Band Membership to authorize the loan; (3) Council must inform the membership at the meeting of the amount of the loan, its purpose, the cost of the interest and how it will be repaid; and (4) The Council must hold a vote of members present at the meeting, before proceeding to contract the loan. Fifty-one percent (51 %) of the persons present must indicate, by a show of hands, or secret ballot, approval to contract the loan.
25. SPECIAL FUNDS (a) On the advice of the Board and the Auditor of the Board, the Council can establish Special Funds to manage monies with requirements outside regular White Bear First Nations operations. These special funds must be managed in general accordance of the principles of this by-law and meet the principles of accountability and transparency to the membership of White Bear First Nation. (b) The Special Fund can only be established by Resolution of Council. (c) The Special Fund must have a structure which states: (1) the name of the fund; (2) a statement detailing the duration and purpose of the fund; (3) the source of revenues; (4) the specific items of expenditure to which the fund is limited; ( 5) the procedures used to administer the fund; ( 6) the name of a trustee (if applicable); (7) the method ofreporting the activity of the fund to the membership of the First Nation and any other stakeholders required by agreement; (8) a statement of consistency and adherence to the Financial Administration by-law; and (9) the method of establishing and dissolving the special fund. 26. TRAVELALLOWANCEANDPETTYCASH (a) Council, by means ofresolution, is to set rules of Travel Expenditure and limits on petty cash. This is to be reviewed annually by the Board, which will make recommendations as part of the annual operational budget review and approval. (b) Based upon the recommendations of the '.Board, the Council is to develop, maintain and upgrade regulations and procedures for the issuance of travel and petty cash expenditures.
27. YEAR END AUDITS (a) Council, on behalf of the members of White Bear First Nations, shall conduct an audit of all financial activities including equity audits of the First Nation annually
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(b) Council shall appoint an Auditor by January 15 be completed and submitted to Council on, or before, June 30 ending March 31st_
(c) An Auditor selected by Council must be one of the following: (1) a Chartered Accountant; or (2) a Certified General Accountant; or (3) be licensed to practice audits under applicable standards. (d) In order to evaluate the market, and ensure the First Nation continues to receive good auditing services at a fair market price, Council may tender auditing services every three (3) to four ( 4) years. (e) The First Nation requires its Board, Director of Finance Officer, Band Manager and Auditor to meet five (5) to six (6) months prior to fiscal year-end to discuss what information, other than bookkeeping records, the Auditor will require. This process determines pre-audit specifications and should help reduce the First Nations auditing costs. (f) As part of the tendering process for securing auditor services, Council shall establish a Terms of Reference for the Auditor providing these terms ofreference do not impede the requirements of an audit in accordance with the standards set by the Auditors certifying body. (g) Upon Council's selection of a qualified auditor an engagement letter shall be drawn up and signed by both Council and the Auditor. (h) The final audit report prepared by the Auditor shall b_e signed by a quorum of Council and shall be recorded in Council meeting minutes as being reviewed and approved. (i) Following Council approval, the final audit report is to be presented to the White Bear First Nations' membership at an annual general meeting within 90 days of completion where First Nation financial issues, questions and concerns may be addressed by the membership and Council. (j) As part of the annual audit of financial statements, the Auditor shall prepare a Management letter that comments on and lists recommendations relating to the First Nations' financial management practices and its system of internal controls. Council shall ensure that, where appropriate, the recommendations of the Auditor are implemented. (k) Council should ensure that the audit report and any other relevant financial records are made available to funding agencies, upon request only.
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th of each year and the audit shall th for the fiscal year
28. INSURANCE AND BONDING LAND & TRUST SERVic~ 75ie (a) The Council shall provide for such insurance policies as considered necessary to protect the interests of the band. The policies shall include the following:
(1) Liability insurance that covers the Agents and Agencies of the White Bear First Nations. (2) Employee fidelity bond covering all employees having access to monies and other assets of the White Bear First Nations. (3) Property and casualty policies providing for the replacement of assets lost due to fire, theft, or other casualty. ( 4) Such liability policies as considered appropriate to White Bear First Nations business.
(b) The Council may establish self-insurance programs for low-cost losses, where a program will reduce the overall cost of insuring against loss, without significantly increasing risks. ( c) The Council shall ensure that all Band assets are insured at replacement value against fire, theft, flood and other perils.
29. PUBLIC INSPECTION OF AUDIT (a) Upon receipt and approval of the Auditor's report by Council, copies of the report shall be posted in such public places as determined by Council.
(b) The Director of Finance shall retain the written report of the Auditor, together with the related financial statements; and any member of the White Bear First Nations may inspect them during regular office hours and may obtain a copy of the report or any part of it.
30. FINANCIAL INFORMATION DISCLOSURE (a) The purpose of this By-law is to make the Band more accountable to Membership by giving Membership a general right of access to financial records of the Band in th.e custody or under the control of the Band. This By-law also sets out specific limited exceptions to the Membership's right of access to certain financial records.
(b) Upon request to the Band Manager, the following documents shall be made available during regular working hours for viewing by any member of the White Bear First Nations:
(1) the annual budget; (2) quarterly financial statements; (3) the audit; ( 4) any agreements or funding arrangements with the federal or provinciaJ governments or with any other party providing funding to the White Bero
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First Nations; (5) any multi-year Financial Plan including the planned level of debt financing; (6) any annual program reports or evaluations prepared with respect to community services; (7) any criteria, policies, procedures or guidelines developed in accordance with this by-law; and (8) the minutes of any duly convened Council meeting.
How to Make A Request For Disclosure. (c) (1) To obtain access to a financial record, a Member must make a written request to the Band Manager for a copy of the financial record with a copy of the request forwarded to the Council. (2) The Band Manager shall make every effort to assist Members who make a request for the disclosure of financial records.
Band Response. (3) The Band Manager must respond openly, accurately and completely to the Member within 10 working days from the date a request is received unless more time is required. (4 ) In a response under section 2, the Band Manager must advise the Member in writing: (a) whether or not the Member is entitled to have the financial record or part of the record disclosed to him or her; (b) if access to the financial record or to part of the record is refused, (i) the reasons for the refusal, and (ii) the Member may request a review of the Band Manager's decision by Council.
( d) If the Member is entitled to have the financial record disclosed to him or her and it can be reasonably reproduced, a copy of the financial record must be provided with the Band Manager's response.
( e) If the Member is entitled to have the financial record disclosed to him or her and it cannot be reasonably reproduced, the Member must be permitted to examine the financial record at the Band office during regular business hours of any business day.
Exceptions To Disclosure (f) The Band Manager must refuse to disclose to an applicant financial information that: (1) legal opinions which are subject to solicitor/client privilege; (2) other privileged documents which could reasonably expect to reveal information received in confidence from a government,
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CERTIFIED TRUE COPY As per Section 6 of the Indian Act -4.c:2.. Band, Society, Corporation, or harm the UST SERVICES negotiations relating to aboriginal self-government or reaties; st8 (3) could reasonably be expected to harm the financial or economic interests of the Band; or (4 ) would be an unreasonable invasion of a Band member's personal privacy, including personal financial information relating to eligibility for or receipt of employment benefits, income assistance, education benefits or social service benefits, unless the financial information pertains to the payment of money, honorariums, contract fees, and employment benefits of a Councillor received from the Band for which the Band Manager must fully disclose upon request bya member.
Third Party Disclosure (g) The Band may disclose a member's financial information to another White Bear First Nations body only if that financial information is required to ensure that the Member is complying with all eligibility requirements for Financial Benefits of programs administered by the Band.
31. REGULATIONS POLICIES AND PROCEDURES (a) Council is authorized, upon the recommendation of the Board, to establish such regulations, policies and procedures as it requires to administer this by-law. These regulations, policies, and procedures are to be consistent with the provisions of this by-law and approved by resolution and kept in a book with financial records. (b) Council will ensure that these regulations, policies and procedures are reviewed annually, by January 15 th by the Board and recommendations for changes are brought forward to Council by February 15 th of the same year. (c) Council will ensure that all employees review this by-law, its regulations, policies and procedures by January 15 th of each year. 32. PENALT IES (a) Any person purposefully interfering with the provisions of this by-law or purposefully not complying with the provisions of this by-law shall be deemed to have committed an offence under the Indian Act for each offence and is subject to the punishment contained therein and may also be prosecuted under any applicable law not set out under this by-law.
(b) Further to section 30 (a) if any employee has willfully breached any provision of this by-law that person may:
(1) be suspended from all privileges and benefits of office or from 21
CERTIFIED TRUE COPY As per Section 6 of the Indian Act employment for a period of time; (2) dismissed from employment. (c) The Members of the White Bear First Nations are obligated to be compensated for any losses or related costs if interference or non-compliance of this by-law are incurred. This compensation is to be collected from the person(s) willfully interfering or not complying with this by-law. (d ) If an elected official of the White Bear First Nations is found guilty of not complying or interfering with this by-law she/he may be subject to any recall or penalty provisions adopted by the White Bear First Nations from time to time.
33. SEVERABILITY A finding by a court of competent jurisdiction that a section or provision of this by-law is void or invalid shall not affect or bear upon the validity or invalidity of any other section or part of this by-law or this by-law as a whole.
34. GENDER AND PLURALITY In this by-law, any words in the singular include the plural and words in the plural include the singular and the masculine includes the feminine and neuter where the context applies.
'--'"! 35. AMENDMENTS (a) Amendments and Repeal can be made by Council Resolution, after the following procedure involving consultation with Band Membership is concluded. The steps are:
(1) A need for amendments is identified by the Board. (2) The Board drafts the amendment changes and recommends them to Council. (1) Council reviews the recommended amendment(s) and calls for a membership meeting to be held within one calendar month of reviewing the amendment(s), but not less than 20 calendar days or can provide the membership notice of the amendment, with proposed wording, at least 30 days prior to the next membership meeting.
(2) The Council posts a notice of the proposed amendment(s), with proposed wording, at least 30 days at the White Bear First Nations Administration Office and Council Offices. These notices are, within the same time period, to be declared to each household on the White Bear Reserve. In addition the notices are to be mailed to each Band Elector who does not reside on White Bear Reserve, if the Elector has provided his/her address to the Band Office.
(3) A White Bear First Nations General Membership meeting shall then be held for presentation of the amended By-law to the band membership, for the discussion, review and acceptance of the resolution for amendment by the majority present and then forwarded to the Minister for approval.
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•-., CERTIFIED TRUE COPY LAND & TR This Bylaw shall come into force and effect on approval by the Minister. Approved and passed at a duly convened meeting of the White Bear First Nations Band Council this 1st day of May 2003.
Councillor Frederick Maxie ct~./JJ-J.~ t 1 Councillor Clarence Nokahoot
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Councillor Roberta Littlechi ~~-,. •4cc·~JR..~- w'7/7 CouncillorMichael Lonechild C ~<E'Y~~ ,,,, Councillor Debbie Maxie