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'emlups te Secwepemc Annual Expenditure Law, 2022
Dated at Kamloops, British Columbia this 2nd day of June, 2022.
On behalf of the First Nations Tax Commission
I - Deputy Chief Commissioner First Nations Tax Commission
TK ' EMLU ' PS TE SECWE ' PEMC ANNUAL EXPENDITURE LAW, 2022 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 or a law under paragraph 5(1 )(a.I) to make, at least once each year, a law establishing a budget for the expenditure of revenues raised under those laws; and
D. The Council of the First Nation wishes to establish an annual budget for the expenditure of revenues raised in the current taxation year, and wishes to authorize expenditures made in accordance with section 13 .1 of the Act;
NOW THEREFORE the Council of the Tkemlups te Secwepemc duly enacts as follows: 1. This Law may be cited as the Tkemlz'tps te Secwepemc Annual Expenditure Lmv, 2022. 2. In this Law: "Act" means the First Nations Fiscal Management Act, S.C. 2005, c. 9, and the regulations made under that Act;
"annual budget" means a budget setting out the projected local revenues and projected expenditures of those local revenues during a budget year, and setting out expenditures made in accordance with section 13 .1 of the Act; "Assessment Law" means the Kam loops Indian Band Property Assessment Lmv, 2008; "Council" has the meaning given to that term in the Act; "First Nation" means the Tkemh'.ips te Secwepemc, being a band named in the schedule to the Act; "Law" means this annual expenditure law enacted under paragraph 5 (1 )(b) of the Act as required by subsection 10(2) of the Act;
"local revenues" means money raised by the First Nation under a local revenue law and payments made to the First Nation in lieu of a tax imposed by a law made under paragraph 5(1 )(a) of the Act;
"property taxation law" means a law enacted by the First Nation under paragraph 5(l)(a) of the Act; and "Taxation Law" means the Kam/oops Indian Band Property Taxation Lmv, 2008. 3. The First Nation's annual budget for the budget year beginning April 1, 2022, and ending March 31, 2023, is attached as Schedules and the expenditures provided for in the Schedules are authorized.
4. Expenditures of local revenues must be made only in accordance with the annual budget or in accordance with section 13 .1 of the Act.
5. The expenditures made in the current year before this Law is enacted are included in the annual budget and are authorized by this Law.
6. Where the First Nation wishes to authorize an expenditure not authorized in this Law, or change the amount of an expenditure authorized, Council must amend this Law in accordance with Council procedure and the requirements of the Act.
7. The grant amounts set out in the annual budget are hereby approved as expenditures in accordance with the Taxation Law.
8. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedules.
9. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Assessment Law and the Taxation Law.
10. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
11. This Law must be construed as being remedial and must be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives.
12.(1) The Schedules attached to this Law, including the Appendices, forms part of and are an integral part of this Law.
(2) A reference to the Schedules are a reference to the Schedules to this Law. 13. 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 26 held by videoconference.
th
day of May 2022, at a meeting
A quorum of Council consists of four (4) members of Council.
~ Councillor Nicole Morning-Star Peters
Councillor Joshua Gottfriedson
Councillor Dave Manuel
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SCHEDULE A - SUMMARY ANNUAL BUDGET
PARTl:REVENUES 1. Local revenues to be collected in budget year: a. Property Tax Revenues i. KIB $4,414,111 ii. Paul Lake $ 210,296 iii. Sun Rivers $4,288,459 b. Payments received in lieu of taxes c. Property Transfer Tax Revenues d. Miscellaneous (penalties, interest, fees) TOTAL REVENUES
$ 8,912,866
$ 207,614 $ 1,729,667 $ 153,706 $11,003,853
PART 2: EXPENDITURES
1. Schedule B - District 1 (KIB General) 2. Schedule C - District 2 (Paul Lake) 3. Schedule D District 3 (Sun Rivers) TOT AL EXPENDITURES
PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus - Local revenues carried forward from the previous budget year
2.
Accumulated Deficit- Local revenue expenditures carried forward from the previous budget year
BALANCE
$ 6,487,550 $ 214,374 $ 4,301,929 $11,003,853
$3,541,255
$
0
$ 3,541,255
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:
a. b. c. d. e. f.
City of Kamloops - Fire Protection Agreement City of Kam loops - Sanitmy Sewer Agreement City of Kam loops Transit Agreement City of Kam loops Sanitmy Sewer (City User Fees) Sage Meadows South Bend
$ 1,208,594 $ 189,411 $ 175,788 $ 361,733 $ 10,527 $ 10,294
3
g. h. 1.
Tagish Wind Chimes Sun Rivers (Master Development Servicing Agreement)
$ 46,277 $ 8,520 $1,092,010
Note: This Budget includes the attached appendices 1. Appendix A- Reserve Fund Balances for Revenues Included in Part I of the Schedule 2. Appendix B - Development Cost Charge Budget and Reserve Fund Balances
1.
2. 3.
4.
5.
6.
7.
SCHEDULE B - EXPENDITURES DISTRICT 1: KIB GENERAL
General Government Expenditures a. Executive and Legislative b. General Administrative C. Other General Government Protection Services a. Firefighting Transportation a. Roads and Streets b. Snow and Ice Removal C. Parking d. Public Transit e. Other Transp01iation Recreation and Cultural Services a. Recreation b. Culture c. Heritage Protection d. Other Recreation and Culture Community Development a. Housing b. Planning and Zoning C. Community Planning d. Economic Development Program e. Land Rehabilitation and Beautification f. Other Regional Planning & Development Environment Health Services a. Water Purification and Supply b. Sewage Collection and Disposal c. Other Environmental Services Other Services a. Health b. Social Programs and Assistance C. Education
$ 372,306 $ 935,201 $ 100,127
$ 504,500
$ 405,075 $ 128,807 $ 19,689 $ 132,820 $ 105,387
$ 18,558 $ 67,210 $ 14,630 $ 123,652
$ 272,918 $ 36,964 $ 29,122 $ 29,122 $ 13,946 $1,651,233
$ 186,563 $ 229,840 $ 59,589
$ 61,259 $ 66,509 $ 100,412
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8. Grants: a. Over 65 & Handicap or Veterans Grant (ADG) b. First Nations Grant (HOG) 9. Contingency Amounts 10. Transfer into Reserve Funds a. Capital Infrastructure and Improvement Fund b. DCC Band Contribution
TOTAL EXPENDITURES
$ 189,097 $ 99,726 $ 100,288
$ 150,000 $ 283,000
$6,487,550
6
1.
2. 3.
4.
5.
6.
7.
8.
SCHEDULE C - EXPENDITURES DISTRICT 2: PAUL LAKE
General Government Expenditures a. General Administrative b. Other General Government Protection Services a. Firefighting Transportation a. Roads and Streets b. Snow and Ice Removal C. Parking d. Public Transit e. Other Transportation Recreation and Cultural Services a. Recreation b. Culture C. Heritage Protection d. Other Recreation and Culture Community Development a. Housing b. Planning and Zoning c. Community Planning d. Economic Development Program e. Land Rehabilitation and Beautification Environment Health Services a. Water Purification and Supply b. Sewage Collection and Disposal c. Other Environmental Services Other Services a. Health b. Social Programs and Assistance c. Education Grants: a. Over 65 & Handicap or Veterans Grant (ADG) b. First Nations Grant (HOG)
$ $
$ $ $ $ $ $
$ $ $ $
$ $ $ $ $
$ $ $
$ $ $
$ $
28,922 1,273
7,299
40,036 25,069 1,074 917 5,751
1,013 3,668 798 3,082
14,894 1,589 1,589 1,589 761
10,181 2,206 3,252
3,343 3,629 5,480
27,914 16,901
7
1.
2. 3.
4.
5.
6.
7.
8.
SCHEDULE D - EXPENDITURES DISTRICT 3: SUN RIVERS
General Government Expenditures a. General Administrative b. Other General Government Protection Services a. Firefighting Transportation a. Roads and Streets b. Snow and Ice Removal C. Parking d. Public Transit e. Other Transp011ation Recreation and Cultural Services a. Recreation b. Culture C. Heritage Protection d. Other Recreation and Culture Community Development a. Housing b. Planning and Zoning C. Community Planning d. Economic Development Program e. Land Rehabilitation and Beautification Environment Health Services a. Water Purification and Supply b. Sewage Collection and Disposal C. Other Environmental Services Other Services a. Health b. Social Programs and Assistance c. Education Grants: a. Over 65 & Handicap or Veterans Grant (ADG) b. First Nations Grant (HOG)
$ 530,232 $ 24,692
$ 639,552 $ 390,240 $ 190,176 $ 14,362 $ 72,023 $ 76,874
$ 13,537 $ 49,026 $ 10,672 $ 335,763
$ 199,079 $ 21,243 $ 21,243 $ 21,243 $ 85,522
$ 572,892 $ 257,721 $ 43,467
$ $ $
44,685 48,514 73,246
$ 313,441 $ 209,465
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9. Contingency Amount TOTAL EXPENDITURES
$ 43,019 $4,301,929
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 1, 2022 : Transfers out a. to current year revenues: b. to ____ reserve fund as a transfer: c. moneys borrowed for another purpose: Transfers in a. from current year revenues: b. from ____ reserve fund as a transfer to fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31, 2023: 2. Capital Infrastructure Replacement & Improvement Reserve Fund Beginning balance as of April 1, 2022: Transfers out a. to current year revenues: b. to ____ reserve fund as a transfer: c. moneys borrowed for another purpose: Transfers in a. from current year revenues: b. from ____ reserve fund as a transfer to fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31, 2023:
$2,342,041 $ $ $
$ 283,000 $ $ $ 19,179 $2,644,220
$1,653,788 $ $ $
$ 150,000 $ $ $ 5,714 $1,809,503
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Appendix B Development Cost Charge 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 Transpo1iation ( d) DCC Parks/Recreation (c) DCC Water
Total Development Cost Charge Revenues: Expenditures: 1. Development cost charge expenditures in the current year: (a) 2. Transfers into development cost charge reserve funds (a) DCC Sewer (b) DCC Storm water ( c) DCC Transportation ( d) DCC Parks/Recreation (c) DCC Water
Total Development Cost Charge Expenditures: Balance:
B. Development Cost Charge Reserve Fund Balances 1. Sewer Beginning balance as of April 1, 2022 : Transfers out a. to current year development cost charge revenues: b. to ____ development cost charge reserve fund as a transfer: c. moneys borrowed from fund for another local service purpose: Transfers in a. development cost charge revenues to be collected in current budget year ( estimated): b. from ____ development cost charge reserve fund as a transfer into fund: c. borrowed moneys repaid to fund:
$ 9,007 $ 21,271 $1,835,993 $ 2,802 $ 155,408
$2,024,481
$
0
$ 9,007 $ 21,271 $1,835,993 $ 2,802 $ 155,408
$2,024,481 $ 0
$ 113,200 $ $ $
$ $ $
9, 007
12
Interest earned in current year: Ending balance as of March 31, 2023: 2. Stormwater Beginning balance as of April 1, 2022 : Transfers out a. to current year development cost charge revenues: b. to ____ development cost charge reserve fund as a transfer: c. moneys borrowed from fund for another local service purpose: Transfers in a. development cost charge revenues to be collected in current budget year ( estimated): b. from ____ development cost charge reserve fund as a transfer into fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March3 l, 2023: 3. Transportation Beginning balance as of April 1, 2022 : Transfers out a. to current year development cost charge revenues: b. to ____ development cost charge reserve fund as a transfer: c. moneys borrowed from fund for another local service purpose: Transfers in a. development cost charge revenues to be collected in current budget year ( estimated): b. from ____ development cost charge reserve fund as a transfer into fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31, 2023: 4. Parks/Recreation Beginning balance as of April 1, 2022 : Transfers out a. to current year development cost charge revenues: b. to ____ development cost charge reserve fund as a transfer: c. moneys borrowed from fund for another local service purpose: Transfers in a. development cost charge revenues to be collected in current budget year ( estimated): b. from ____ development cost charge reserve fund as a transfer into fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31, 2023: 5. Water
$ 65 $ 122,272
$ $ $ $
$ $ $ $ $
63,892
21,271
67 85,230
$3,080,382 $ $ $
$1,835,993 $ $ $ 4,018 $4,920,393
$ $ $ $
$ $ $ $ $
21,462
2,802
32 24,296
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Beginning balance as of April 1, 2022 : Transfers out a. to current year development cost charge revenues: b. to ____ development cost charge reserve fund as a transfer: c. moneys borrowed from fund for another local service purpose: Transfers in a. development cost charge revenues to be collected in current budget year ( estimated): b. from ____ development cost charge reserve fund as a transfer into fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31,2023:
$ 104,188 $ $ $
$ 155,408 $ $ $ 729 $ 260,325
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