CERTIFICATION Pursuant to Section 86, Indian Act RSC 1985 C .I-5 and amendments thereto, I certify that the attached copy of the Bonaparte Indian Band Financial Administration By-Law, dated 3rd day of September, 2002 is a true copy of the said by-law . Thomas Howe, Director Lands and Trust Services, a Superintendent as defined in Sec 2(1) Indian Act RSC 1985
Minister of Indian Affairs Ministre des Affaires and Northern Development . _ indiennes et du Nord canadien Ottawa, Canada K1A 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 Bonaparte Indian Band, in the Province of British Columbia, at a meeting held on the 3`d of September 2002. Bonaparte Indian Band Financial Administration By-law Dated at Ottawa, Ontario this .X? day of ;4140~ 2002 .
Bonaparte Indian Band Financial Administration By-Law No.13, 2002 WHEREAS the Bona' parte Indian Band Council deem it expedient to regulate the receipt, management, and expenditure of Bonaparte Indian Band funds and establish the administrative structure ofthe Bonaparte Indian Band which manages funds; WHEREAS the Indian Act, R.S .C . 1985, c.l-5, provides that Council may, subject to the approval of the Minister of Indian Affairs and Northern Development, make by-laws for the following purposes : D The appropriation and expenditure of moneys ofthe Bonaparte Indian Band to defray the Bonaparte Indian Band expenses ; D The appointment of officials to conductthe business of the Council and prescribing their duties ; and D With respect to any matter arising out of or ancillary to the exercise of the aforementioned power; AND WHEREAS the Council of the Bonaparte Indian Band has determined that it is desirable and necessary that a financial management by-law be established for the purposes set out in section 83 (1) of the Indian Act and for the better Administration of the Bonaparte Indian Band business ; NOWTHEREFORE the Council ofthe Bonaparte Indian Band at a duly convened meeting ofthe Council enacts the following by-law . (1) SHORT TITLE 1 . This By-law maybe called the Financial Administration By-Law, No.13, 2002 (2) DEFINITIONS 2. In this by-law: "agency" means any board, tribunal, commission or committee ofthe Bonaparte Indian Band or any corporate body controlled by the Bonaparte Indian Band including a society or a non-profit corporation but does not include a business corporation operated for a profit- making purpose; "agreement" means any written contract between the Bonaparte Indian Band and another party or parties, including the federal government, the provincial government or athird party, pursuant to which money is to be paid to the Bonaparte Indian Band;
"audit" means the annual audited financial statements ofthe Bonaparte Indian Band Reporting Entity prepared in accordance with generally accepted accounting principles (GAAP) as set out in the Canadian Institute for Chartered Accountants (CICA) Public Sector Accounting Handbook and audited in accordance with generally accepted auditing standards (GAAS); Bonaparte Indian Band Funds means : a) "bank account" means a financial account ofthe Bonaparte Indian Band held at an accredited financial institution where the funds on account are held to the credit of the Bonaparte Indian Band; b) "Council" means the elected chief and councillors of the Bonaparte Indian Band; c) "employee" means all categories of Bonaparte Indian Band staff, including full-time, part-time, casual, temporary and seasonal employees; d) "program" means an administrative division of the Bonaparte Indian Band as established from time to time by the Council and includes service centres, agencies, administrative units and other internal organizational units ofthe Bonaparte Indian Band administration ; e) "purchase" includes any purchase of goods or services for capital or operating purpose; f) "resolution" means a decision, including amotion, that has been approved by a majority of the Council present at aduly convened meeting ofquorum ofthe Council which is recorded in the minutes of that meeting and may include a document containing the wording of the resolution signed by those who approved the decision . (3) APPLICATION 1) This by-law governs the receipt, management, and expenditure of [3onaparte Indian Band funds and the activities of the administrative organization of the Bonaparte Indian Band which manages the funds. 2) This by-law applies to the Bonaparte Indian Band and all of its programs and agencies in receipt of Bonaparte Indian Band funds. (4) ROLE OF THE COUNCIL 1) The Council is responsible for ensuring the effective and efficient administration of the financial resources of the Bonaparte Indian Band for the benefit ofthe members ofthe Band.
2) Any decision made by the Council for the purposes of this by-law shall be by resolution as defined in this by-law . 3) The Council shall receive and approve the annual budget of the Bonaparte Indian Band . 4) Notwithstanding section 3, the Council may, for any purpose which the Council deem advisable, approve an amendment to the annual budget . 5) The Council shall establish such positions, agencies, programs, service areas, authorities or committees as may be necessary for the good administration of Bonaparte Indian Band funds and shall ensure that such bodies have a specified mandate, a clearly defined role, a defined relationship to the Council and appropriate policies and procedures sufficient to ensure the efficient and effective administration ofthe affairs of the Bonaparte Indian Band. 6) The Council shall establish such appeal or review bodies as are necessary to create appeal mechanism in relation to the delivery of services, shall appoint the members of such bodies and shall ensure that such bodies operate according to the rules of natural justice . 7) The Council shall ensure that criteria are established for program delivery and such criteria shall include as aminimum the following: a) formally defined and publicy available benefit schedules specifying applicable rates, conditions and criteria for eligibility ; b) provision for equal treatment ofall member ofthe Band; c) an impartial process for the appeal of administrative decisions; and d) procedures to ensure confidentiality ofclient information. 8) The Council shall approve, on behalf of the Bonaparte Indian Band, any agreements or funding arrangements with the federal or provincial governments or with any other party for the provision of funding for the Bonaparte Indian Band its programs, agencies and other bodies . (5) COUNCIL HONORARIUM 1) Honorarium will be paid monthly in advance to duly elected Council members. 2) The budget annual will allocate sufficient funds in the Administration Department portion of the budget .
3) Honorarium will be paid to Council members, regardless of their attendance at regular or other scheduled meetings of Council in recognition of their position and availability to address Band members needs on a regular basis. 4) The honorarium amount established annually in the budget will be separate from Council's annual travel budget . 5) Council members will be able to obtain an advance on their honorarium amounts paid annually to a maximum oftwo months once during the year . 6) Council honorarium amounts are with the adoption of this by-law set at $1200 per month. 7) The process for all future Council honorarium increases are as follows: a) Resolution from Council at a duly advertised and constituted regular meeting of Council recommending an honorarium increase amount requesting a financial report from the Administrator . b) Financial report to be received from the Administrator on the source and availability of funding for the anticipated increase . c) The anticipated and recommended honorarium increase amount by Council will be put to the Band membership in the form of areferendum question to be worded as follows: "Are youin favor ofthe Council Honorarium increase from a month to a month" YES/NO The band members eligible to vote on this question will be those on record at the date ofthe referendum question date to be decided by Council resolution andto be successful the referendum question must receive a simple majority of the votes cast . The referendum will be conducted by a third party contracted by the Band and all costs will be charged to the election code allocated for the purpose in the annual budget . d) The results ofthe referendum question are binding on Council until the completion of Council's term . (6) ADMINISTRATOR 1) The Administrator shall act as the senior official of the Bonaparte Indian Band and shall assist the Council to carry out its duties.
2) The Administrator shall be responsible for the following: a) the conduct of the administration necessary to discharge the responsibilities of the Council; b) establishing the financial administration system of the Bonaparte Indian Band with the approval of the Council and prescribing the form and content of the financial records to be used; c) receiving Bonaparte Indian Band funds; d) monitoring the expenditure of Bonaparte Indian Band funds; e) ensuring the performance of such accounting functions as are necessary for the efficient and effective administration of Bonaparte Indian Band affairs; f) ensuring the maintenance ofthe financial records ofthe Bonaparte Indian Band in accordance with generally accepted accounting principles as defined by the Canadian Institute of Chartered Accountants (CICA); g) preparing the overall annual budget in accordance with priorities approved by the Council; h) preparing any amendmentto the annual budget for the Bonaparte Indian Band and submitting it to the Council for review and approval; i) the preparation of long-term financial projections and cash flows; J) the monitoring ofadherence to any agreements and funding arrangements entered into by the Bonaparte Indian Band or any of its service areas or agencies ; k) the administration and supervision of the financial record keeping and reporting systems; 1) overseeing the preparation of the annual audit of the Bonaparte Indian Band; m) making recommendations to the Council on financial matters; and n) attending to other matters relating to the affairs ofthe Bonaparte Indian Band as directed by the Council. o) establishing where necessary for the assistance of efficient operations petty cash funds up to an amount of $500 which will be audited on a regular basis by the Administrator.
3) The Administrator, subject to the responsibilities prescribed by this by-law and the policies and procedures established in this by-law, shall follow the general administrative policies established by the Council for the Bonaparte Indian Band Administration . 4) The Administrator shall be hired in accordance with the personnel policies and procedures established by the Council for the employees ofthe Bonaparte Indian Band . (7) ACCOUNTANT CLERK 1) The Accountant Clerk shall be responsible for performing such accounting functions as are necessary for the efficient and effective administration of the Bonaparte Indian Band affairs and shall report to the Administrator. (8) COUNCIL APPOINTMENTS 1) The Council may authorize the Administrator to commit expenditures of Bonaparte Indian Band funds where the expenditures are within the annual budget as approved by the Council. 2) Upon approval of agreements by the Council, the Council may appoint and authorize Bonaparte Indian Band agencies or representatives to sign the said agreements. (9) ANNUAL BUDGET 1) Each manager of a program shall prepare the annual budget for the operations of the program and shall submit it to the Administrator by February 28 ofeach year . 2) The Administrator shall prepare estimates of the revenues of the Bonaparte Indian Band for the purpose of preparing the annual budget . 3) The consolidated annual budget ofrevenues expenditures for the Bonaparte Indian Band and its agencies shall be prepared by the Administrator and submitted to the Council for consideration and approval by March 15 of each year. 4) The Council solely responsible for the approval of the consolidated annual budget and any amendments to it for the Bonaparte Indian Band and its agencies for each fiscal year . 5) The Council may amend the consolidated annual budget at any time before or after its approval and increase allocations of funds, reduce allocations of funds, or reallocate funds to different programs or activities .
(10) FINANACIAL MANAGEMENT: DEPOSITS 1) Bank accounts, into which all Bonaparte Indian Band funds shall be deposited upon receipt, may be established by the Administrator pursuant to a resolution of the Council. 2) The Administrator shall ensure the safekeeping of Bonaparte Indian Band funds received and shall forthwith deposit all Bonaparte Indian Band funds to the credit of a Bonaparte Indian Band bank account. 3) The Administrator may reallocate funds from a bank account to other bank accounts for program and services delivery according to the approved annual budget, for short-term cash management of Bonaparte Indian Band funds, or for other purposes approved by the Council. 4) Funds in a bank account shall be administered by the Administrator who shall have the authority to invest excess cash on hand in term deposits, guaranteed investment certificates or Treasury Bills at an accredited financial institution in the name of the Bonaparte Indian Band, subject to the approval of the Council. (11) FINANCIAL MANAGEMENT: EXPENDITURES 1) All payments and financial commitments, including any disbursements or financial commitments made directly by the Council, shall be in accordance with the annual budget or in accordance with a resolution ofthe Council. 2) The Council shall, by resolution, delegate cheque-signing authority to specific persons for cheques to be drawn on a bank account ofthe Band . 3) The Council shall, by resolution, approve any loans or investments to be made on behalfofthe Band including investments in or loans to corporations owned by the Band . 4) The Council may appoint the Administrator, by resolution, to approve the purchase of good and services where the expenditures are within the approved annual budget . 5) All orders for good or services provided to the Bonaparte Indian Band must be approved by the Administrator for the purchase of goods or services, or by a resolution ofthe Council an documented by a numbered purchase order. 6) Unless it has been approved in the annual budget, any purchase of goods or services must be approved by the Council either on a transaction basis or as part ofa delegation of financial authorities prepared by the Administrator and approved by the Council.
7) When the payment for an expenditure has been approved by the Administrator in accordance with the annual budget or by a resolution of the Council, the responsible program manager shall draft a cheque requisition and present it, together with the supporting documentation, to the Administrator for processing including recording, approval and signing. The Administrator shall ensure that a cheque is prepared and presented, together with the supporting documentation, for approval and signature to the persons to whom adelegation of cheque signing authority has been made . (12) FINANCIAL REPORTING: INVOICING 1) No payment shall be made for the performances of work, supply of goods or rendering of services unless the charge in respect of such work, goods or services has been authorized (a) Pursuant to a Council resolution ; (b) By a person delegated to authorize such payment; or (c) pursuant to an agreement entered into between the Bonaparte Indian Band and the person providing such work, goods, or services which establishes the amount, or a method of calculating the amount, to be charged for such work, goods or services . 2) For all work, goods or services that are provided by or through the Bonaparte Indian Band or any other person on behalf of the Bonaparte Indian Band fora fee or other charge, an invoice shall be rendered for payment for the work, goods or services . 3) The Accountant Clerk or agency manager each have a role in ensuring invoices are rendered pursuant to this By-law. (13) FINANCIAL MANAGEMENT: REPORTING 1) The Accountant Clerk shall prepare a statement of the receipts ancL disbursements for the previous month within 21 days of each month-end. This statement shall be distributed to the Administrator, the program managers and the Council. 2) The Council shall review the statements ofreceipts and disbursements during a regular council meeting. (14) DISCOLSURE OF FINANACIAL INTEREST 1) Any person who holds an office, including that of Chiefor Councillor, or employment with the Bonaparte Indian Band, its programs or agencies, shall not use that office or employment for personal gain for himself or herselfor for the members of his or her immediate family to the detriment of the interests ofthe Bonaparte Indian Band
2) The provisions of these sections shall also apply, so far as is possible, in relation to decisions made in the conduct of that office or employment. 3) "Immediate Family" means a spouse, including a common law spouse, mother, father, brother, sister, child, or step-child . 4) "Personal gain" shall mean financial benefit for the individual of for the members of his or her immediate family. 5) (a) Where a person might otherwise be in breach of section 1, the person shall disclose their financial interest prior to the making ofa decision and shall not participate in the discussion or the decision, unless amajority of the other persons involved in making the decision decide by vote to allowthe person with the declared financial interest to participate in the discussion or in the decision and the making of the decision . (b) Where aperson has made a declaration of financial interest and the decision-making body has decided by vote to allow the person to participate in making the decision despite the declaration of interest, the decision-making body shall ensure that the reasons are recorded in writing in the minutes ofthe meeting. (c) Where, the chair is prohibited from taking part in deliberations and from voting, they may nevertheless continue to act as chair. (d) Without limiting the generality of subsection (a), a chiefor councillor or employee shall be deemed to have afinancial interest in a matter before the Council where they or a member oftheir immediate family has an interest in an enterprise or in a partnership, company or corporation having or proposed to have acontract or dealings with the Band. (d) Subject to this section, the chiefor a councillor or an employee may be or become a member of any company in which the Bonaparte Indian Band may be interested as vendor, purchaser, shareholder, or otherwise and no such person shall be accountable for any benefits received as shareholder or director of such company. 6) Where the decision-making body is the Council and more than one member of the Council has a financial interest in the decision, the Council may appoint another body to make recommendations to the Council fora decision, except where the process is an interview committee for the hiring of employees. 7) If any employee has breached the provisions ofany ofthese sections, that person may: (a) be suspended from all privileges and benefits of office or from employment for a period of time; (b) be demoted or reassigned to another position; or
(c) be dismissed from the office or employment . 8) Where section 7 applies, the decision with respect to an employee shall be made in accordance with the personnel policies of the Bonaparte Indian Band. 9) A decision made under section 7 must be made fairly and in accordance with the rules of natural justice, including : (a) the person who is alleged to have violated their sections must have the opportunity to hear the allegation and provide an answer before a final decision is made; and (b) the person or persons making the decision on an alleged conflict of interest shall make their decision without any influence or bias . 10) The Council may approve policies and procedures in order to give effect to their provisions . 11) Subject to ss . 5 (a) to (c), any contract involving the receipt or expenditure of Bonaparte Indian Band funds is void where the person approving the contract or a member of their immediate family has a financial interest in the contract unless it is reconfirmed by the Council notwithstanding the existence ofthe financial interest . (15) FISCAL YEAR 1) The fiscal year for the Bonaparte Indian Band shall be from April 1 ofeach year to March 31 in the following year . (16) AUDIT 1) The Council, by resolution, shall appoint an auditor or auditors to audit the bool:s and records of the Bonaparte Indian Band for each fiscal year . 2) The auditor shall be a member of a recognized professional accounting association. 3) The auditor shall report through the Administrator, to the Council. 4) The audit shall include all transactions ofthe Bonaparte Indian Band. 5) The auditor is entitled to : (a) require access to all books, records, accounts, and vouchers;
(b) require the production of information necessary for the completion of the audit from any employee ; (c) obtain copies of Council resolutions and policies ; (17) TENDERS 1) In emergency situations, telephone bids up to $500 or such greater amount as may be approved by the Council, may be accepted by the Administrator provided a written confirmation follows from the bidder within 24 hours ofthe telephone bid being made, and a record of telephone bids filed. 2) For contracts of less than $10,000, the Council reserves the right to authorize the Administrator to negotiate and recommend a specific contract on a sole source basis. All such contracts shall be approved by the Council. 3) Capital purchases up to $10,000 may be made without atender process by a program if the purchase has already been approved as part ofthe annual budget. 4) Capital purchases exceeding $10,000, but less then $100,000, must be completed by invitations to tender to at least three qualified firms or by public tender . 5) Capital purchases in excess of $100,000 must by completed be public tender . 6) Housing projects maybe excluded from the requirements for invitations to tender or public tender. 7) Where acontract for services rendered to the Band is expected to exceed $50,000, tenders or quotes should be invited from at least three (3) firms, or be publicly advertised in local and regional newspapers . 8) For non-construction (professional) contract services exceeding $10,000, proposals for services should be invited From at least three (3) individuals or fin-111s, or have a Request for Proposals publicly advertised in local and regional newspapers . 9) A Request for Proposals (RFP), once advertised, should have the following documentation available for interested contractors: D A letter ofinvitation, D A statement of work required, D Proposal evaluation criteria, D Contract Agreement (includes general conditions and terms ofpayment). .
10) For construction projects exceeding $10,000 but less than $100,000, invitations to tender should contain the following documents: D Tender Instructions . D Tender and Contract Form, D General Conditions, D Insurance Schedule, D Contractor Statement of Qualifications, D Proofof Workers Compensation Board (WCB) coverage, and D Statement of Work Plan and Specifications . 1 l) Sealed tender and proposals received are to be date stamped, kept safe, and opened in public by a minimum of two persons designated by the Council after the deadline date for a tender or proposal submission. 12) All tenders or proposals received shall be reviewed against an evaluation criteria list. The contract bidder or proposal proponent who best meets the evaluation criteria shall be recommendedto receive the contract, subject to Council approval. 13) The lowest tender received shall normally be accepted unless the Council deems it to be in the best interest of the Band to accept a higher tender in the event that the higher tender: (a) provides a better quality product or service; or (b) provides economic or other benefits to the Band or its members; and (c) provide the Council approves the higher tender by a resolution ofthe Council, which shall contain the reasons for the decision to accept the higher tender . 14) Any contracts drawn and signed between the Band and a contractor must clearly state all requirements ofthe contract in detail . The contract should contain a provision for the Bonapai-te Indian Band to hold back a in iniinum of ten percent (10%) of the contract amount subject .to the contractor complying with all contract deliverables . 15) For Construction projects exceeding $100,000, the successful bidder must submit proper bid security within 14 days ofbeing awarded the contract. 16) Should the Band not have the resources or expertise to execute any part ofthe procedures, the Band reserves the right to hire outside experts, such as consultants or engineers to execute these procedures on their behalf. 17) Subject to this by-law, tenders shall comply with the policies and procedures _ approved by the Council.
18) Requirements maybe imposed in regard to the project by any funding agency providing funding for the project being tendered . (18) FINANCIAL CONFLICT OF INTEREST 1) Any person who holds an office including that of Chief or Councillor, or employment with the Bonaparte Indian Band, its programs or agencies, shall not use that office or employment for personal gain for themselves or for the members of their immediate family to the detriment of the interests of the Bonaparte Indian Band. 2) .The audit shall be conducted in accordance with generally accepted auditing procedures and shall include a general review of the adequacy ofthe accounting procedures and systems ofcontrol employed to preserve and protect the assets ofthe Bonaparte Indian Band. 3) The Administrator shall provide the auditor with instructions concerning the audit and shall assist the auditor in the completion ofthe audit. 4) After a review of the audit by the Administrator and the auditor shall present the audit to the Council. 5) The audit shall be approved by the Council by resolution and shall be signed by the Chiefand any other person designated by the Council. 6) The Administrator shall retain the signed audit, together with the related financial statements . 7) Upon approval of the audit by the Council, the members of the Bonaparte Indian Band shall be notified that a copy ofthe audit is available for inspection by any member of the Bonaparte Indian Band over the age of 18, at the Administration Office . (19) GRANTS, LOANS, BORROWINGS, PAYADVANCES 1) The Administrator shall have discretion for advance ofwages paid to an employee or contractor and the amount advanced will be for wages earned to date, or as set out in terms of the agreement with a contractor. 2) The Band Council is prohibited from making grants or loans to any individual and group of individuals. 3) The Band Council is prohibited from co-signing or extending security to a loan or any type of financial arrangement.
4) The Band Council is permitted to obtain credit for band management purposes, provided that approval is by Council Resolution. 5) Council Resolution's must record the following: a) the amount ofthe loan or credit; b) the terms of repayment including : D times and dates of payments; the amounts of payments; the amount of interest ; D the name/s ofthe creditor; (20) DISCLOSURE OF INFORMATION 1) The following documents shall be made available for viewing during regular working hours to any member of the Bonaparte Indian Band over the age of 18 and copies are to be provided to them on request to the Administrator, execution ofa confidentiality form and payment ofa reasonable fee which may be waived by the Administrator: (a) the annual budget ; (b) quarterly financial statements (if available) (c) the audit; (d) any agreements or funding arrangements with the federal or provincial governments or with any other party for the provision offunding for the Band; (e) any Multi-Year Financial Plan including the planned level of debt financing; (f) any annual program reports or evaluations prepared with respect to community services ; (g) any criteria, policies, procedures or guidelines developed in accordance with this by-law; and (h) the minutes of any duly convened meeting of the Council .
(21) GENERAL MEETING 1) The Council may hold general meetings of the membership of the Bonaparte Indian Band to present: (a) the audit including the presentation of a narrative of services provided during the previous fiscal year fbllowing approval ofthe auditor's report by the Council ; and (b) the annual budget within a reasonable period oftime after its approval by the Council . (22) BONAPARTE DEVELOPMERNT CORPORATION 1) The Corporation owned or controlled by the Bonaparte Indian Band and is accountable to the Band through the Council. 2) All Bonaparte Indian Band Corporations shall presenta corporate plan and an annual budget to the Council prior to the commencement of the fiscal year of the Corporation. 3) All capital budgets and any proposed borrowing by a Bonaparte Indian Band Corporation must be presented to and approved by the Council prior to any capital expenditure or borrowing being transacted. 4) All major transactions or changes in the nature of the business ofa Bonaparte Indian Band Corporation shall be approved by the Council prior to the transaction being made or the nature of the business being changed. 5) The Bonaparte Indian Band Corporation shall present a quarterly financial statement to the Council within 30 days ofthe end of each quarter of the corporation's fiscal year . 6) The 13onaparte Indian Band Corporatioi; shall provide an annual audit to the Coimcil for approval unless they have been audited in conjunction with the audit for the Band pursuant to this code . (23) POLICIES AND PROCEDURES 1) The Council may approve such additional policies and procedures as may be necessary to give effect to the provisions of this by-law. Such policies and procedures, when approved by the Council shall be used to clarify, explain and enhance the meaning and interpretation of this By-law
(24) AMENDMENTS ANDREPEAL 1) Amendment or repeal of this by-law shall be made in the same manner as its enactment which would include enactment ofan amending or repealing by-law by the Chiefand Council and approval ofthe amending or repealing by-law by the Minister. (25) OTHER 1) A decision made in contravention of this by-law is voidable by a vote in favour by a majority of the Council at a duly convened meeting of a quorum of the Council. 2) This Financial Administration By-law No. 13, 2002 shall come into force and affect immediately upon approval by the Minister of Indian Affairs. APPROVED ANDPASSED at a duly convened meeting ofthe Band Council of the Bonaparte Indian Band held at the Bonaparte Band Hall, Bonaparte I.R.#3, P.O. Box 669, Cache Creek, B.C., VOK IHO, this 3`d day of September, 2002 . A quorum ofBap$ CounciWonsists of 5 Councillors Councillor RandyPorter Councillor Valerie Morgan Co'uncillor Keith abotel Councillor Gerald Etienne 16
You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.