First Nations Tax Commission Commission de la fiscalite des premieres nations The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Tk'emlups te Secwepemc in the Province of British Columbia, Tk'em/ups te Secwepemc Annual Expenditure Amending Law, 2020 Dated at Kamloops, British Columbia this 19th day of November, 2020. On behalf of the First Nations Tax Commission <;?~-, David Paul - Deputy Chief Commissioner First Nations Tax Commission
TK'EMLUPS TE SECWEPEMC ANNUAL EXPENDITURE AMENDING LAW, 2020 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Management Act, the council of a first nation may make laws respecting taxation for local purposes of reserve lands and interests or rights in reserve lands, including laws authorizing the expenditure of local revenues; B . The Council of the First Nation has made a property assessment law and a property taxation law; C. Subsection 10(2) of the First Nations Fiscal Management Act requires a first nation that has made a property taxation law to, at least once each year, make a law establishing a budget for the expenditure of revenues raised under its property taxation laws; and D. The Council of the First Nation enacted the Tk'emlups te Secwepemc Annual Expenditure Law, 2020 and now wishes to amend that law to authorize a new budget in the form attached to this Law; NOW THEREFORE the Council of the Tk'emlups te Secwepemc duly enacts as follows: 1. 1. This Law may be cited as the Tk'emlups te Secwepemc Annual Expenditure Amending Law, 2020. 2. The Tk'emlups te Secwepemc Annual Expenditure Law, 2020 is amended by deleting the Schedules to that law and replacing them with the Schedules attached to this Law. 3. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Tk 'em/ups te Secwepemc Annual Expenditure Amending Law, 2020. 4. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED by Council on the 3rd day of November, 2020, at Kamloops, in the Province of British Columbia. A quorum of Council consists of Four (4) members of Council. Chief Rosanne Casimir stin Gottfriedson Councillor Vacant Councillor Marie Baptiste
SCHEDULE A- SUMMARY ANNUAL BUDGET PART 1: REVENUES I. Local revenues for current fiscal year: a. Property Tax b. Payments in Lieu of Taxes (CN Grant/BC Hydro CDF) c. Property Transfer Tax Revenues d. Miscellaneous (interest, fees, penalties) 2. Moneys from Reserve Funds funded by Revenues Included in Section 1. a. DCC Band Contribution Expense Fund PART 2: EXPENDITURES 1. Schedule B - District 1 (KIB General) 2. Schedule C - District 2 (Paul Lake) 3. Schedule D- District 3 (Sun Rivers) PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus - revenues carried forward from the previous budget year 2. Accumulated Deficit - revenue expenditures carried forward from the previous budget year Note: The following are the service agreements with third-party service providers, and the amounts indicated are the amounts payable by the First Nation under each agreement during the budget year: 1. City of Kamloops - Fire Protection Agreement 2. City of Kam loops - Sanitary Sewer Agreement 3. City ofKamloops -Transit Agreement 4. Sage Meadows 5. South Bend 6. Tagish 7. Wind Chimes Note: This Budget includes the attached two Appendices: 1. Appendix A - Reserve Fund Balances for Revenues Included in Part 1 of the Schedule 2. Appendix B - Development Cost Charge Budget and Reserve Fund Balances 2 $ 7,668,667 $ 196,388 $ 971,948 $ 220,929 $ 0 TOTA L REVENUES: $ 9,057,932 $ 5,223,170 $ 197,911 $ 3,636,851 TOTAL EXPENDITURES: $ 9,057,932 $ 0 $ 0 BALANCE: $ 0 $ 1,072,665 $ 189,411 $ 180,000 $ 11,258 $ 5,810 $ 42,875 $ 7,658
SCHEDULE B - EXPENDITURES District 1: KIB General 1. General Government Expenditures a. Executive and Legislature b. General Administrative c. Other General Administrative 2. Protective Services a. Firefighting 3. Transportation a. Roads and Streets b. Snow and Ice Removal c. Parking d. Public Transit e. Other Transportation 4. Recreation and Culture a. Recreation b. Culture c. Heritage Protection d. Other Recreation and Culture 5. Community Development a. Housing b. Planning and Zoning c. Community Planning d. Economic Development Program e. Other Regional Planning & Development 6. Environment Health Services a. Water Purification and Supply (North Reservoir Project) b. Sewage Collection and Disposal c. Other Environmental Services 7. Other Services a. Health b. Social Programs and Assistance c. Education 8. Grants a. Over 65 & Handicap Grant b. First Nation Grants 9. Contingency Amounts 10. Transfer into Reserve Funds a. Capital Infrastructure & Improvement Fund b. DCC Band Contribution 3 $ 276,390 $ 640,342 $ 54,988 $ 347,451 $ 152,755 $ 149,203 $ 80,385 $ 61,354 $ 175,387 $ 141,270 $ 3,160 $ 48,180 $ 185,486 $ 415,127 $ 76,586 $ 68,744 $ 68,744 $ 971,948 $ 0 $ 189,411 $ 34,320 $ 142,101 $ 142,776 $ 17,260 $ 181,414 $ 114,380 $ 51,008 $ 150,000 $ 283,000 TOTAL EXPENDITURES: $ 5,223,170
SCHEDULE C - EXPENDITURES District 2: Paul Lake 1. General Government Expenditures a. General Administrative b. Other General Government Administrative 2. Protective Services a. Firefighting 3. Transportation a. Roads and Streets b. Snow and Ice Removal C. Parking d. Other Transportation 4. Recreation and Culture a. Recreation b. Culture c. Heritage Protection d. Other Recreation and Culture 5. Community Development a. Housing b. Planning and Zoning c. Community Planning d. Economic Development Program 6. Environment Health Services a. Other Environmental Services 7. Other Services a. Health b. Social Programs and Assistance c. Education 8. Grants a. Over 65 & Handicap Grant b. First Nation Grants 9. Contingency Amount 4 $ 19,778 $ 1,294 $ 7,253 $ 25,249 $ 25,249 $ 4,003 $ 8,733 $ 7,035 $ 157 $ 2,399 $ 7,292 $ 11,029 $ 3,423 $ 3,423 $ 3,423 $ 1,709 $ 7,076 $ 7,110 $ 859 $ 25,767 $ 23,672 $ 1,978 TOTAL EXPENDITURES: $ 197,911
SCHEDULE D - EXPENDITURES District 3: Sun Rivers 1. General Government Expenditures a. General Administrative b. Other General Government 2. Protective Services a. Firefighting 3. Transportation a. Roads and Streets b. Snow and Ice Removal c. Parking d. Public Transit e. Other Transportation 4. Recreation and Culture a. Recreation b. Culture c. Heritage Protection d. Other Recreation and Culture 5. Community Development a. Housing b. Planning and Zoning c. Community Planning d. Economic Development Program 6. Environment Health Services a. Other Environmental Services 7. Other Services a. Health b. Social Programs and Assistance c. Education 8. Grants a. Over 65 & Handicap Grant b. First Nation Grants 9. Contingency Amount 5 $ 350,356 $ 20,716 $ 638,938 $ 480,416 $ 480,416 $ 39,320 $ 34,291 $ 85,790 $ 69,102 $ 1,546 $ 23,567 $ 340,956 $ 200,437 $ 33,626 $ 33,626 $ 33,626 $ 16,787 $ 69,508 $ 69,838 $ 8,443 $ 329,941 $ 240,569 $ 35,036 TOTA L EXPENDITURES: $ 3,636,851
APPENDIX A Reserve Fund Balances for Revenues Included in Part 1 of the Schedule 1. Development Cost Charge Band Contribution Expense Fund Beginning Balance as of April I, 2020 Transfer out a. To Local Revenue (N. Reservoir) Transfer in a. From Local Revenues b. Interest earned in current year Ending Balance as of March 31, 2021 2. Capital Infrastructure Replacement & Improvement Reserve Fund Beginning Balance as of April 1, 2020 Transfer in a. From Local Revenue account b. Interest earned in current year Ending Balance as of March 31, 2021 6 $ 1,382,553 $ 0 $ 283,000 $ 17,766 $ 1,683,319 $ 807,522 $ 150,000 $ 16,194 $ 973,716
APPENDIX B Development Cost Charges Budget and Reserve Fund Balances A. Development Cost Charge Current Year Budget Revenues: 1. Development cost charge revenues to be collected in current year: a. DCC Sewer Facilities b. DCC Stormwater c. DCC Transportation d. DCC Parks/Recreation e. DCC Water 2. Moneys from development cost charge reserve funds to be expended in the current year: a. DCC Water Facilities Reserve Total Development Cost Charge Revenues: Expenditures: 1. Development cost charge expenditures in the current year: a. Water Purification and Supply (North Reservoir Project) 2. Transfers into Development Cost Charge reserve funds a. DCC Sewer Facilities b. DCC Stormwater c. DCC Transportation d. DCC Parks/Recreation e. DCC Water Total Development Cost Charge Expenditures: B. Development Cost Charge Reserve Fund Balances I. Sewer Facilities Beginning Balance as of April 1, 2020 Transfers out to Transfers in a. DCC revenues to be collected in the year (estimate) Interest earned in current year (estimate) Ending Balance as of March 31, 2021 2. Stormwater Facilities Beginning Balance as of April 1, 2020 Transfers out 7 $ 11,489 $ 5,409 $ 412,607 $ 2,112 $ 128,624 $ 1,324,000 $ 1,884,241 $ 1,324,000 $ 11,489 $ 5,409 $ 412,607 $ 2,112 $ 128,624 $ 1,884,241 BALANCE: $ 0 $ 93,447 $ 11,489 $ 81 $ 105,017 $ 39,093
Transfers in a. DCC revenues to be collected in the year (estimate) Interest earned in current year (estimate) Ending Balance as of March 31, 2021 3. Transportation Facilities Beginning Balance as of April 1, 2020 Transfers out Transfers in a. DCC revenues to be collected in the year (estimate) Interest earned in current year (estimate) Ending Balance as of March 31 , 2021 4. Providing and Improving Parks and Recreation Land Beginning Balance as of April 1, 2020 Transfers out Transfers in a. DCC revenues to be collected in the year (estimate) Interest earned in current year (estimate) Ending Balance as of March 31, 2021 5. Water Facilities Beginning Balance as of April 1, 2020 Transfers out a. To current year Development Cost Charge revenues Transfers in a. DCC revenues to be collected in the year (estimate) Interest earned in current year (estimate) Ending Balance as of March 31, 2021 8 $ 5,409 $ 83 $ 44,585 $ 1,040,986 $ 412,607 $ 5,002 $ 1,458,595 $ 16,891 $ 0 $ 2,112 $ 39 $ 19,042 $ 1,818,494 ($ 1,324,000) $ 128,624 $ 908 $ 624,026
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.