CERTIFICATION Pursuant to Section 86, Indian Act RSC 1985 C.I-5 and amendments thereto, I certify that the attached copy of the Nadleh Whuten Indian Band No. 1998-5, No. 612 Financial Administration by-law dated 18th day of December 1998 is a true copy of the said bylaw . Richard Frize ctor Lands and T rvices, a Superinte as defined in , Sec 2(1) In Act RSC 1985
BY-LAW No. 1998-5 NADLEH WHUT'EN INDIAN BAND No. 612 FINANCIAL ADMINISTRATION BY-LAW PREAMBLE A By-law to regulate the receipt, management, and expenditure of Nadleh Whut'en Indian Band funds and establish the administrative structure of the Nadleh Whut'en Indian Band which manages the funds; WHEREAS the Indian Act provides that Council may, subject to the approval of the Minister of Indian and Northern Development, makes by-laws for the following purposes : the appropriation and expenditure of moneys of the Nadleh Whut'en Indian Band to defray the Nadleh Whut'en Indian Band 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: AND WHEREAS the Council of the Nadleh Whut'en 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 lndian Act and for the better administration of the Nadleh Whut'en Indian Band's business ; NO\VTHEREFORE the C.ouncil of the Nadleti Whut'en !ndian Band at a duty c.^,nvcncd rncctifig of the Council enacts the following by-laxv : Tii'LE 1 . This by-!aw ma;~ be called the "Fi"Financial Adn;inistrat ionBy-Law" DEFINITIONS 2. In this by-law : (a) "agencies" means any board, tribunal, commission, committee of the Nadleh Whut'en india~~ Band or any corporate body controlled by the Nadleh Whut'en Indian Band Including a society, non-profit corporation or business corporation; (b) "annual budbet" means the forecast of planned expenditures for tile forthcoming fiscal year by the Nadleh Whut'en Indian Band; (c) "board" shall mean the Nadleh Whut'en Indian Band Treasury Board established pursuant to this by-law ; (d) "agreement" means any written contract between the Nadleh Whut'en lndian Band and another party or parties, includinb the federal government . the provincial government or a third party, pursuant to which riioney is to be paid to the Nadlell Whut'en Indian Band; (e) "council" shall mean the Chiefand Council of the Nadleh Whut'en Indian Band;
Nadleh Whut'en Indian Band Financial Administration Bylaw . page 2 (f) "department" means an administrative division of the Nadleh Whut'en Indian Band Government as established from time to time by Council and includes service centers, administrative units and other internal organizational units of the Nadleh Whut'en Indian Band administration; (g) "Nadleh Whut'en Indian Band funds" means all moneys belonging to the Nadleh Whut'en Indian Band andincludes; i) all revenues of Nadleh Whut'en Indian Band including land claitin funds, ii) money borrowed by the Nadleh Whut'en Indian Band, iii) money received or collected on behalf of Nadleh Whut'en Indian Band, and iv) all moneys that are received or collected by the Nadleh Whut'en Indian Band pursuant to any agreementor 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: v) money received as resource revenues payable into the Nadleh Whut'en Indian Band trust account by the Government of Canada, vi) money received by the Nadleh Whut'en Indian Band on behalf of an individual or corporate entity, where Council has approved an alternative arrangement for the managing of the money pursuant to Section 74, of this by-law, and (h) "resolution" means a decision made at a meeting of a quorum of Council. APPLICATION 3 . This by-law governs the receipt, management, and expenditure of Nadleh Whut'en Indian Band funds and the administrative organization of the Nadleh Whut'en Indian Band to manage the funds. Any other bylaw or resolution enacted by Chief and Council that is inconsistenrwith this bylaw shall be null and void to the extent of such inconsistency . 4 . This by-law applies to all Nadleh Whut'en Indian Band departments and agencies in receipt of Nadleh Whut'en Indian Band funds. TREASURY BOARD 5 . A Treasury Board of the Nadleh Whut'en Indian Band is hereby established and shall continue in existence notwithstanding changes in its membership from time to time . 6 . The Board shall consist of 5 members appointed by the Council from time to time with one member being the Band Administrator (Chief Executive Officer) . 7 . Two of the members of the Board shall be members of the Council. 8 . The Chairman shall be elected by the Board and serve for a term of 3 years.
Nadleh Whut'en Indian Band . Financial Administration Bylaw page 3 9 . The Chairman shall preside over the meetings of the Board and shall, between meetings of the Board, exercise or perform such of the powers, duties or functions of the Board as the Board may determine. 10. The Board shall be responsible for. a) themanagement and control of the collection of Nadleh Whut'en Indian Band funds, b) the management and control of the expenditures and disbursements of the Nadleh Whut'en Band, c) the maintenance ofrecords of the financial activities of the Nadleh Whut'en Indian Band, d) the preparation of the annual budget in accordance with the priorities approved by Council, e) the preparation of the financial statements of the Nadleh Whut'en Indian Band, f) the reporting and recommending to Council on financial matters, and g) all other matters relating to the financial affairs of the Nadleh Whut'en Indian Band not assigned by another by-law or Council resolution to any department or agency. 11 . The Board shall prepare or cause to be prepared any amendment to the annual budget for the Nadleh Whut'en Indian Band which shall be submitted to the Council for review and approval. 12 . The Board shall maintain or cause to be maintained the financial records of the Nadleh Whut'en Indian Band through the office of the Treasurer and the managers of the departments or agencies. 13. The Boardmay prescribe the form and contentof the financial records andestablish the accounting systems of the Nadleh Whut'en Indian Band. 14. A member of the Treasury Board may be removed from office : a) by the Chairman if the member has missed three consecutive scheduled meetings of the Treasury Board, b) by a majority of Council on the recommendation ofthe Chairman for the members removal, or c) by a unanimous vote of Council. 15. The Chief Financial Officer shall act as the senior administration officer of the Treasury Board and shall assist the Board in carrying out its duties . The Band Council will articulate the specific nature of the duties of the Chief Financial Officer and these will include the planning, organizing, implementing and evaluating functions .
Nadleh Whut'en Indian Band Financial Admin.i9tration Bylaw page 4 16 . To facilitate the role and responsibilities of the Chief Financial Officer a Controller shall be appointed by the Council and is responsible to the Chief Financial Officer for the following : (a) the conduct of the administration necessary to dischnrge the administrative responsibilities of the Board, including staff supervision; (b) the administrative supervision of the compilationand preparation of the overall annual budget, (c) the preparation ofannual financial statements and long-term financial projections and msh flows as required from time to time by the Board, (d) monitoring adherence to any agreement and funding arrangements entered into by the Nadleh Whufen Indian Band or any department or agency, (e) administration and supervision of the financial records and reporting systems; (f) the maintenance of records of all receipts and expenditures in such a manner x) as to facilitate the annual audit; and (g) any other task assigned by theBoard. 17. The Board shall be responsible for the hiring of the Controller subject to the ratification of the Council and dismissal of the Controller shall be in accordance with the personnel policies of the Nadleh Whut'cn iridian Band as establishcd by Council. COUNCIL'S ROLE 18. TheCouncil shall appoint two Councilors and two persons from the general Nadleh Whut'en Indian Band membership to serve as members of the Board for a period consistent with the term of office of the Band Council. 19. The Council shall oversee the preparation of the annual budget and shall approve the annual budget ofthe Nadleh Whut'en Indian Hand and any amendments thereto. 20. The Council_ shall receive and approve the annual audit of the Nadleh Whut'en Indian Band. 21 . The Council may, upon the recommendation of the Boardor upon its own motion ; approve of an exception to this by-law by an amending by-law in accordance with Section 83 of the Indian Act. DELEGATION OFAUTHORrrY 22. (?n the recommendation of the Board, the Council may approve the delegation ofauthority to approve expenditures on behalf of the Nadleh Whut'en Indian Band within the annual budget . and consistent with the financial organization of the Nadleh Whut'en Indian Band.
Nadlelt Whut'en Indian Band Financial Administration Bylaw page 5 ANNUAL BUDGET 23. The Board shall prepare estimates of the revenues of the Nadleh Whut'en Indian Band for the purpose of preparing the annual budget. 24. Each department manager and agency manager shall prepare the department or agency's annual budget for the operation of the department or agency and shall submit the budget prepared to the Board which shall prepare a consolidated annual budget for the Nadleh Whut'en Indian Band. 25 . The annual budget for the Nadleh Whut'en Indian, Band and its agencies shall be submitted by the Board to Council for consideration and approval. 26. The Council is solely responsible for the approval of the consolidated annual budget for the Nadleh Whut'en Indian Band and its agencies for each fiscal year. 27. Council may, subject to the provisions of the Nadleh Whut'en Indian Band Customary Election Regulation, increase allocations of funds in the budget, reduce allocations of funds, or reallocate funds to different sectors in the annual budget . 28. The annual budget becomes official upon approval by the Council by resolution . 29 . Council may amend the annual budget at any time before or after its implementation. 30. The annual budget shall be made available during regular working hours for inspection by any member of the Nadleh Whut'en Indian Band, and copies are to be provided to Nadleh Whut'en Indian Band members on written request to the Controller upon payment of the cost incurred for the making of the requested copies . FINANCIAL MANAGEMENT: DEPOSITS 31 .~ There shall be one Consolidated Account established by the Controller at the direction of the Treasury Board into which all Nadleh Whut'en Indian Band funds shall be deposited. 32. The Controller shall ensure the safekeeping of the Nadleh Whut'en Indian Band funds received and shall forthwith deposit all Nadleh Whut'en Indian Band funds to the credit of the Nadleh Whut'en Indian Band Consolidated Account. 33. The Board may authorize the Controller to reallocate funds from the Nadleh Whut'en Indian Band Consolidated Account to other accounts for investment purposes or program and services delivery. 34. Fundsin the Consolidated Account shall be administered by the Controller. 35 . The interest earned on the Nadleh Whut'en Indian Band funds shall be paid to the Consolidated Account. . 36. Operating surpluses as ofthe end of the fiscal year shall be paid into the Consolidated Account and allocated or expended in accordance with the direction of Council .
Nadteh Whut'en Indian Band Financial Administration Bylaw page 6 FINANCIAL MANAGEMENT: EXPENDITURES 37 . All payments and financial commitments shall be in accordance with the annual budget or in accordance with Council resolution . 38. The Board may make accountable advances from the Consolidated Account to an account administered by a department or agency manager on a monthly basis according to the approved annual budget. 39 . At the beginning of each fiscal year, each department and agency manager mayreceive a one month advance or in such amount as determined by the annual budget and the cash flow approved annual budget . 40. Where funds have been advanced to a department or agency, the department and agency managers shall report to the Board on the last day of the following month: a) an invoice listing the funds expended in the previous month, and b) a trial balance of the receipts and disbursements for the previous month. 41 . Theinvoice listing submitted to the Board shall be reviewed.and approved by the Board :f reasonably within the approved budget and upon such approval further advance for the next month shall be made to the department or agency. 42. The Board shall deduct from the current month's advance any amounts advanced in prior months which exceed the amount of the expenditures as recorded in the trial balance. 43 . The Board may make such adjustments as are required in the last month of the fiscal year to close out the final payment for the year. FINANCIAL REPORTING: INVOICING 44. 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 Nadleh Whut'en 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 . 45. For all work, goods or services that are provided by or through the Nadleh Whut'en Indian Band or any other person on behalf of the Nadleh Whut'en Indian Band for a fee or other charge, an invoice shall be rendered for payment for the work, goods or services. 46. TheTreasurer, department or agency manager each have a role in ensuring invoices are rendered pursuant to this by-law .
Nadleh Whut'en Indian Band Financial Administration Bylaw page 7 AWARDING OF CONTRACTS 47 . The Council may appoint by resolution the department or agency managers and other persons as authorized to approve the purchase of goods and services . Any expenditures in the awarding of contracts must receive the prior approval of the Band Council. 48. A11 orders for work, goodsor services provided to the Nadleh Whut'en Indian Band must be recommended to Council by the department or agency manager authorized to approve the purchase of goods or services . 49. Each order for work, goods or services over $15,000 or such greater amount as approved by Council, unless approved in the annual budget, shall, in addition to the signature of the department or agency manager, require attestation by the Controller as to availability of funds. TENDERS 50 . Capital purchases up to $15,000 or such greater amounts as approved by Council may be made by a department or agency manager if approved in the annual budget without going to tender. 51 . Capital purchases over $15,000 and under $500,000 or in such amounts as approved by Council may be made by invitations to tender. 52 . Capital purchases in excess of $500,000 or such greater ainounts as approved by Council must be made by public tender. 53 . In emergency situations telephone bids up to $20.000 or such greater amount as approved by Council may be accepted by adepartment or agency manager providing a written confirmation follows from the bidder and arecord of telephone bids is filed. 54. Invitations to tender shall include: a) the time and date of closing, b) sufficient details from which comparable bids can be made, c) the time, date, and place tenders are to be opened, and d) amount of security deposit if required. 55 . The tendering-period is not to be less than five (5) working days, unless in an emergency situation. 56: All tenders are to be returned sealed andaddressed to the Nadleh Whut'en Indian Band, clearly marked "Tendered for Nadleh Whut'en Indian Band" and the time and date of receipt is to be recorded on the unopened envelope of tender when received. 57. All tenders received shall be opened in public in the presence of the department or agency manager or other person responsible for the tender process.
Nadleh Whut'en Indian Band Financial Administration Bylaw page 8 58 . -The name of the tender, project, date of bid and amount shown must be recorded. 59. The lowest tender received shall normally be accepted unless an authorized person deems it in the best interest of the Nadleh Whut'en Indian Band to do otherwise. 60. Where the lowest tender is not accepted, the reasons are to be recorded in the document by the authorized person accepting the contract. 61 . Upon acceptance of a tender for the performance of work, goods, or services, a contract is to be signed by both parties and shall be kept as a portion of the records of the Nadleh Whut'en Indian Band. 62. In the event that an official or employee of the Nadleh Whut'en Indian Band 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. 63 . No disbursements or payment on any contract shall be made without supporting documentation as determined by the policies of the Board. 64 . A 15% hold-back of final payment or in such amount as may be determined by Board policy shall not be released to a contractor until all work is certified as complete and satisfactory to the Council. 65 . The Board may establish policies and procedures for the tender process. CONFLICT OF INTEREST 66. Any person who holds an office, including that of Chiefor Councilor, or employment with the Nadleh Whut'en Indian Band, its departments or agencies, shall not use that office or employment for personal gain to the determent of the interests of the Nadleh Whut'en Indian Band . 67. "Personal gain" shall mean financial benefit for the individual or for the membgrs of his or her family . 68. "Family" shall mean a spouse, including a common law spouse, children, parent, brother, sister, father-in-law, mother-in-law, uncle, aunt, grandparent, son-in-law, daughter-in-law, and also includes any relative permanently residing in the person's household. 69. A person may avoid a conflict of interest by disclosing his or her interest prior to the making of a decision and by not participating in the decision . 70. If a person violates the conflict ofinterest provision Council will, subject to the Nadleh Whut'en Indian Band Personnel Policy, suspend the employee or official from all privileges and benefits of office or employment for a period up to three weeks. 71 . The Board maydevelop detailed conflict of interest rules which shall govern the administration of financial affairs of the Nadleh Whut'en Indian Band which shall take effect upon approval by Council. These detailed conflict of interest rules would support those included under this by-law .
Nadleh Whut'en Indian Band Financial Administration Bylaw page 9 72. An appeal of suspension or dismissal can be made to the Band Council. AGREEMENTS 73. The Council may approve on behalf of the Nadleh Whut'en Indian Band such agreements of funding arrangements with the federal and provincial governments or with any other party for the provision of funding for the Nadleh Whut'en Indian Band, its agencies and other bodies . 74, Where an agreementor arrangement has been approved under Section 73 and on the recommendation of the Treasury Board, the Council may approve an alternative arrangement for the management of money received. FISCAL YEAR 75. The fiscal year of the Nadleh Whut'en Indian Band Government shall be from April 1 of each year to March 31 in the following year. AUDIT 76 . Council shall appoint by resolution an auditor or auditors annually to audit the books and r;,;,ords o:the Nadleh Whut'en Indian Band. 77. The auditor or auditors shall be members of a recognized professional accounting association . 78 . The auditor or auditors shall report to Council. 79 . The audit shall include all transactions involving the Nadleh Whut'en Indian Band funds. 80. The auditor or auditors are entitled to access : a) all books, records, accounts and vouchers, b) information from any department or agency manager necessary for the completion of the audit, c) Council resolutions and by-laws, d) administration and financial regulations, e) agreements, contracts, and any other related documents. 81 . The audit shall be in accordance with generally accepted accounting procedures and shall include a general review of the adequacy of the accounting procedures and systems of control employed to preserve and protect the assets of the Nadleh Whut'en Indian Band.
Nudleh Wltut'cยป Indian Band' l,innncial Administrntioii Bylaw paRe 7() 82 . The Board shall provide the auditors with instructions concerning the annual audit and, through the Chief Financial Officer, shall assist the auditor or auditors in the completion of the audit . 83 . After the review of the annual audit by the Board, the auditor or auditors shall present the annual audit to the Council upon completion of the annual audit . 84. The audited financial statement shal l be accepted by the Counci l by resolution at a meeting and signed by the Chief and such other person as designated by the Council . PUBLIC 85 . Upon receipt of the auditors report by Council, copies of the report shall be posted in such public places as determined by Council . 86. The Controller shall retain the written report of the auditor, together with the related financial statements; and any memberof the Nadleh Whut'en Indian Band :nay inspect them durir~~ regular office hours and may by himself or through his agent, at his own expense, make a copy of the report or any part of it . AMENDMENTS ANDREPEAL 87. A.decision made in contravention of this by-law is voidable by vote of a majority of Council . E8. Amendment or repeal, of this by-law shali be in the manner stipulated by the Indian Aet: . Approved an assed at a duly convened meeting of the Nadleh Whut'en Indian Band Chuncil this / "~9ay of 1998. Cou ilorVU Councilor Q'Y~
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