FIRST NATIONS TAX COMMISSION COMMISSION DE LA FISCALITE DES PREMll:RES 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 AMENDING LAW, 2024
Dated at Kamloops, British Columbia this 15th day of May, 2025.
,• a ' . s ( \ -. , , ,•o.• ~, .._._-._,~n •, ,• ~, n;,
Deputy Chief Commissioner David Paul On behalf of the First Nations Tax Commission
TK ' EMLU T PS TE SECWE T PEMC ANNUAL EXPENDITUREA AMENDING LAW, 2024 WHEREAS: A. Pursuant to section 5 of the First Natfons 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 Tkeml(1ps te Secwepemc has made a propetiy 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(l)(a.l) 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 Tkeml11ps te Secwepemc enacted the Tkemlz'ips te Secwepemc Annual Expenditure Law, 2024 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. I of the Act;
E. The Council of the Tkemlups te Secwepemc wishes to amend the Schedules in the Tkemlzips te Secwepemc Annual Expenditure Lmv, 2024;
NOW THEREFORE the Council of the Tl~emlups te Secwepemc duly enacts as follows: 1. This Law may be cited as the Tkemhips te Secwepemc Annual Expenditure Amending Law, 2024. 2. The Tkemhips te Secwepemc Annual Expenditure Law, 2024; is amended by deleting the Schedule to that law and replacing it with the Schedule attached to this Law.
3. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Tkemh'tps te Secwepemc Annual Expenditure Lmv, 2024;.
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 29 day of April, 2025, at Kamloops, in the Province of British Columbia.
A quorum of Council consists of four (4) members of Council.
Law READING & ADOPTION DATES I st Reading the 11 day of JUNE, 2024 2 nd Reading the 11 day of JUNE, 2024 3'd Reading and Enacment the 11 day of JUNE, 2024 Final presentation for signature the 11 day of JUNE, 2024 Expenditure Amending Law enactment the 29 day of APRIL, 2025
This Law is hereby passed at a duly convened meeting of the Council of the Tkeml11ps te Secwepemc the
29 day of APRIL 2025. Being the majority of those members of the Council of the Tkeml(1ps te Secwepemc present. There are eight (8) Council members and a quorum of Council is four (4) members.
Number of members of the Council present at the meeting:_. This Law comes into force on the following day on which it is approved by the First Nations Tax Commission first and published.
Voting in favour of this bylaw are the following members of the Council:
enem7fple7 Boyd
friedson
Tk'wenem7fple7 Dave Manuel
Tk'wenem7fple7 Vicki Manuel
Tk'wenem7fple7 Myron Thomas
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SCHEDULE A - SUMMARY ANNUAL BUDGET
PARTl:REVENUES 1. Property tax revenues to be collected in budget year: a. Property Tax Revenues i. KIB General $6,006,196 ii. Paul Lake $ 229,311 iii. Sun Rivers $5,174,045 b. Payments received in lieu of taxes c. Property Transfer Tax Revenues d. Miscellaneous (penalties, interest, fees)
TOTAL REVENUES
PART2:EXPENDITURES 1. Schedule B District 1 (KlB General) 2. Schedule C- District 2(Paul Lake)
3. Schedule D - District 3 (Sun Rivers) TOTAL EXPENDITURES
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
BALANCE
$11,409,552
$ 220,195 $ 1,402,040 $ 468,336
$13,500,123
$ 8,045,623 $ 233,823
$5,220,677 $13,500,123
$6,688,399
$6,688,399
$6,688,399
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.
City of Kamloops - Fire Protection Agreement City ofKamloops - Sanitary Sewer Agreement City of Kam loops - Transit Agreement City of Kam loops - Sanitmy Sewer (City User Fees) Sun Rivers (Master Development Servicing Agreement)
$ 1,364,257 $ 210,000 $ 331,277 $ 466,528 $1,330,195
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Note: This Budget includes the attached Appendices.
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SCHEDULE B - EXPENDITURES DISTRICT 1: KIB GENERAL
1. General Government Expenditures a. Executive and Legislative b. General Administrative c. Other General Government 2. Protection Services a. Firefighting 3. Transpo1iation a. Roads and Streets b. Public Transit C. Other Transpmiation 4. Recreation and Cultural Services a. Recreation b. Culture c. Other Recreation and Culture 5. Community Development a. Housing b. Land Rehabilitation and Beautification C. Other Regional Planning and Development 6. Environment Health Services a. Water Purification and Supply b. Sewage Collection and Disposal 7. Other Services a. Health b. Agriculture c. Education 8. Grants: a. TteS Over 65 & Handicap or Veterans Grant (ADG) b. TteS Regular Grant (HOG) C. TteS Not-for-Profit Grant (Qwemtsin Health Society) 9. Contingency Amount 10. Transfers into Reserve Funds a. Capital Infrastructure and Reserve Fund b. DCC Band Contribution
$ 465,518 $ 2,380,206 $ 118,302
$ $ $ $
$ $ $
631,702
623,798 238,206 30,371
10,149 73,518 149,982
$ 188,470 $ 31,618 $ 1,309,279
$ 5,648 $ 280,294
$ 64,205 $ 90,989 $ 395,257
$ 233,693 $ 124,709 $ 34,503 $ 132,206
$ 150,000 $ 283,000
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TOTAL EXPENDITURES
$8,045,623
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SCHEDULE C - EXPENDITURES DISTRICT 2: PAUL LAKE
1. General Government Expenditures a. General Administrative b. Other General Government 2. Protection Services a. Firefighting 3. Transportation a. Roads and Streets b. Public Transit C. Other Transp01iation 4. Recreation and Cultural Services a. Recreation b. Culture C. Other Recreation and Culture 5. Community Development a. Housing b. Land Rehabilitation and Beautification 6. Environment Health Services a. Water Purification and Supply b. Sewage Collection and Disposal 7. Other Services a. Health b. Agriculture C. Education 8. Grants: a. TteS Over 65 or Handicap or Veterans Grant (ADG): b. TteS Regular Grant (HOG) 9. Contingency Amount TOTAL EXPENDITURES
$ $
$ $ $ $
$ $ $
$ $
$ $
$ $ $
90,000 1,795
9,410
31,138 977 1,516
507 3,670 1,506
9,408 1,578
282 3,509
3,205 4,542 19,730
$ 30,146 $ 18,566 $ 2,338 $ 233,823
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SCHEDULED - EXPENDITURES DISTRICT 3: SUN RIVERS
I. General Government Expenditures a. General Administrative b. Other General Government 2. Protection Services a. Firefighting 3. Transp01iation a. Roads and Streets b. Snow and Ice Removal C. Public Transit d. Other Transpo1iation 4. Recreation and Cultural Services a. Recreation b. Culture C. Other Recreation and Culture 5. Community Development a. Housing b. Land Rehabilitation and Beautification 6. Environment Health Services a. Water Purification and Supply b. Sewage Collection and Disposal 7. Other Services a. Health b. Agriculture c. Education 8. Grants: a. TteS Over 65 or Handicap or Veterans Grant (ADG): b. TteS Regular Grant (HOG): 9. Contingency Amount TOTAL EXPENDITURES
$1,233,524 $ 28,691
$ 658,437 $ 546,707 $ 214,161 $ 123,063 $ 16,191
$ 5,411 $ 39,192 $ 362,798
$ 100,473 $ 108,639
$ 229,144 $ 315,484
$ 34,228 $ 354,451 $ 210,711
$ 354,625 $ 232,540 $ 52,207 $5,220,677
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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, 2024: Transfers out a. to current year's revenues: b. to Transportation reserve fund as a transfer: c. moneys borrowed for another purpose: Transfers in a. from current year's 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, 2025: 2. Capital Infrastructure Replacement & Improvement Reserve Fund Beginning balance as of April 1, 2024: Transfers out a. to current year's revenues: b. to ____ reserve fund as a transfer: c. moneys borrowed for another purpose: Transfers in a. from current year's 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, 2025:
$1,074,590 $ $ $ 283,000 $ $ $ 238,404 $1,595,994
$2,008,661 $ $ $
$ 150,000 $ $ $ 92,566 $2,251,227
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Appendix B Development Cost Charge Budget and Reserve Fund Balances
A. Development Cost Charge Current Year Budget Revenues: I. Development cost charge revenues to be collected in current year: (a) DCC Sewer Facilities (b) DCC Storm water ( c) DCC Transportation ( 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, 2024: 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:
$ $ $ $ $
$
$
$ $ $ $ $
$ $
1,732 2,738 295,860 1,260 35,832
337,422
0
1,732 2,738 295,860 1,260 35,832
337,422 0
$ 138,108 $ $ $
$ $
1,732
c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31, 2025: 2. Stormwater Beginning balance as of April 1, 2024: 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, 2025: 3. Transportation Beginning balance as of April 1, 2024: 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 Band Contribution fund as a transfer into fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31, 2025: 4. Parks/Recreation Beginning balance as of April 1, 2024: 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
$ $ 1,090 $ 140,930
$ $ $ $
$ $ $ $ $
82,634
2,738
1,115 86,487
$5,737,349 $ $ $
$ 295,860 $ $ $ 67,127 $6,100,336
$ $ $ $
22,931
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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, 2025: 5. Water Beginning balance as of April 1, 2024: Transfers out a. to current year development cost charge revenues: b. ____ 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 31,2025:
$ $ $ $ $
1,260
529 24,720
$2,735,795 $ $ $
$ 35,832 $ $ $ 12,180 $2,783,807
/
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