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T H E < W **’îff*BAKD OF m )H N S. 4 BY-UW NO. Æ Q Being a by-law to ostablish Administrative and Financial Regulations : Y/HEREAS the Council of the Gnd* s LakBand of Indians has agreed to administer, manage, and put into effect certain projects and programs for tho benefit and well being of tho members of the God» â Lake Band of Indians; AND YJHEREAS the Department of Indian Affairs and Northern Development has agreed, pursuant to their program generally known as ‘ ’’Grants to Bands", to turn over to the Council of the s Laklar)C* of Indians certain funds for the purpose of underwriting part or a ll of the costs of the said programs and projects; AND YfiiEREAS it is expedient and in the best interests of the members of tho Gp o's Lrk£ Band of Indians to ensure that the programs and projects are administered, and the funds are expended in an efficient manner; i NOW THEREFORE the Council of the Gays, I ù k * Band of Indians enacts as a by-law thereof, pursuant to Section 80(q) of the Indian Act, the following 1. The Administrative and Financial Regulations dated , 1971, attached hereto and marked Appendix 'A* (which regulations are 1 deemed to be and form part of this by-law) bo and the same are hereby approved and adopted.
2» Thoso Regulations ̂ abal!! como Into force and toVa effect on tho f *5 t d°y of ApfclU Approved and passod at a duly convened mooting of tho Council this day of M a r c h X 9 , 1971. liLSZ. *£*rt / ~ U s * 1971. Q L l -> r fy t/ s ' T y / ^ S A % ts~ Duo>/<?
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BAND - BY - LAW A D M I N I S T R A T I V E & F I N A N C I A L R E G U L A T I O N S
% • COUNCIL OF 'TIE ADMINISTRATIVE AI.’D FINANCIAL REGULATIONS , 1971 Administration Audit Budgets Contracts Disbursements or Payments of Accounts General Inventories Loans Purchases Receipt of funds Tender^ Contracts Travel Appondix 'A* attnehod to and forming part of By-law Mo. dated tho day of 1971 BAK’D OF INDIANS Sections 2.1 to 2.20 10.1 to 10.11 3.1 to 3-6 6.1 to 6.12 7.1 to 7.12 1.1 to 1.11 11.1 to 11.2 9.1 5.1 to 5.3 4.1 to 4.4 6.1 to 6.12 8.1 to 8.2
GENERAL 1.1 In these regulations Ca) ’’Band" means the Band of Indians; (b) "Chief1' means the Chief of the Band of Indians; (c ) "Coùncil, Councillor" means respective the council or any councillor, including the Chief, of the . Band of Indians; (d) "Department" means the Department of Indian Affairs and Northern Development; • (e) "Regional Director" means the senior executive o fficer of the Indian-Eskimo Affairs Program of the Department o f Indian Affairs and Northern Development for the Manitoba Region; ( f ) "Reserve" means the tract or tracts of land set apart for the use and benefit-of the Band o f Indians. 1.2 The regulations hereunder shall be known as the "Band Regulations" and shall come into effect on the date specified in the By-law of the Council which approves and adopts them. 1.3 These regulations shall not supercede any Regulations of the Government of Canada or of the Province of Manitoba which may be applicable to the transactions or programs involved. l . k These regulations shall apply to a ll transactions of the Band by virtue of the authority granted under Section bZ of the Indian Act, By-laws of the Band, and such other ' authorities as may be granted by the Department to the Council.' ----- 2 »
The Regional Director may appoint a person or persons to act in h is stead for the purposes o f administering these Regulations. The Council shall adopt such bookkeeping systems and accounting records o f i t s assets, l ia b i l i t i e s , revenue, and expenditures as the Regional D irector may prescribe. The Regional Director may make or amend such regulations and orders as required. Where the Regional Director makes or amends a regulation , he shall send notice o f such action to the Band by registered mail and the Council shall put the regulation into e f fe c t immediately by Resolution. Any elected o f f i c i a l or any employee o f the Band who contravenes, refuses, n eg lects, omits, or fa i ls to observe and comply -with a regulation is lia b le to suspension and possible lega l action or b suspension and lega l action . The books o f account o f the Barvi shall be kept up to date at a l l times and balanced at the month end. The Bandts bank accounts shall be reconciled monthly. A statement shall be prepared and presented to the Council and the Department by the 10th day o f each month.
- 3 -1.10 In accordance with statutory regulations a ll financial documents (such as purchase orders, invoices, records of receipts or disbursements ). shall be maintained for not less than seven years. 1.11 As and when the Council acdepts responsibility for the administration of any program i t shall adopt a ll current regulations related to that program in respect to the ex ecution of that program and the provision of services. 2. ADMINISTRATION 2.1 The Chief shall be the head of the Council and Chief Executive of the band and reserve. 2.2 The Councillors’ sha11 be vigilant and responsible for: (a) Causing the law for the government of the band or reserve to be duly executed and put into force; (b) Inspecting the conduct of a ll subordinate o fficers and to cause a ll negligence, carelessness and positive violation of duty to be duly prosecuted and punished; (c) Reporting to the Council a ll such information and recommending such measures as would tend to improve the finances, health, security, cleanliness, comfort and development of the band or reserve; and — 4
- 4 -2 . ADÎÎJKlSTRATIOii (Continued) 2.2 (d) Ensuring strict adherence to these and other regulations (Cont.) related to any program or service which is administered by the Band. 2.3 The Chief shall, preside at meetings of the council or in his absence or i f his o ffic e is vacant, the members present may, fifteen minutes after the hour scheduled for the meeting, appoint a chairman from among themselves, and such a chairman shall have the same authority and perform the same function in presiding at the meeting as the Chief might have had had he been present. 2.4 The Chief or chairman, at a l l meetings, shall maintain order and decorum and decide questions of order subject to an appeal to the Council; and may expel or exclude frorr-ar.7 meeting any persons guilty of improper conduct at tho samo meeting. 2.5 The Chief & Councillors shall become familiar with: (a) the regulations or by-laws applicable to or o f the council (b) the organization of band government; (c) the operations and procedures of council; (d) the jurisdiction of council; — 5
- 5 -2 . ADMINISTRATION (Continued) ■ . . ' 2.5 (e) a ll training programs which may be available to the (Cont.) band members, councillors, and Band sta ff, and w other information that w ill enable them to fu l f i l l their role as a membersof council and the band govornment. 2.6 No Chief or councillor shall hold an administrative position in the Band c iv i • l J service. 2.7 The Band Council shall, by by-law, appoint a person or persons who shall: (a) record in a minute book a ll resolutions, decisions, and other procedings of the council; (b) keep the books, records and accounts of the Band and Reserve; (c) préservé, f i l e , and keep in his o ffice or in the place determined by by-law, a ll accounts acted upon by the council, a ll minutes of the procedings of the council and the original or certified copies of a ll by-laws; (d) receive arid safely keep a ll monies belonging to the band or reserve, and shall pay out those monies to such persons and in such manner as provided by law, and as the by-laws, regulations and resolutions of the council d irect; — 6
- 6 -2 . ADMINISTRATION (Continued) 2.7 (e) no later than the 10th day of each month, prepare and (Cont.) deliver to the council a statement showing: ( i ) itemized receipts and disbursements of the band or reserve during the last preceding month; ( i i ) standing of general ledger balances as at the last day of the last preceding month; ( i i i ) standing of a l l appropriation accounts as at the last day of the last preceding month; and any other information that may be required by council, and the statement shall be read and presented for examina tion at the next meeting of council and shall form part of the minutes thereof; ( f ) at least once in each week deposit a l l monies of the band in an account kept in the name of the band; and those monies shall be withdrawn only upon the cheque of the band, countersigned by the authorized signing o fficers of the band; ( g ) conduct the business and perform the duties of his o ffice in the manner provided by by-law of the band or reserve or by law. 2.8 In the case of a vacancy in this o ffice or of the absence, or inability of the appointee to perform these duties, the council shall by resolution, appoint an employee in an acting capacity; and the person so appointed, shall, while he f i l l s — 7
2 . ADMINISTRATION (Continued) 2.Ô the o ffice , have a l l the powers and perform a ll the duties (Cont.) o f the original appointee. 2.9 The above duties may be performed and carried out by one or more employees depending on the requirements of the banc. 2.10 No person shall be appointed to the above position unless he is of the fu ll age of majority. 2.11 Any member o f the Band may at a l l reasonable times inspect the minutes o f any council meeting, by-laws, resolutions, and monthly financial statements for the current year. 2 . 12 Upon the growth of band administration needs beyond the capacity of council and existing sta ff, the council may pass a by-law authorizing the appointment of a Principal Band Employee for the band or reserve who shall be head of the administration and shall perform such duties as the council may prescribe. 2.13 No administrative employee shall seek public o ffice without first having obtained leave o f absence by Band Council Resolution prior to the nomination day; and i f elected to public o ffice , shall automatically cease to be an employee.
- 8 -2 . ADMINISTRATION (Continued) 2.lA Band employees.shall be responsible for specific duties as set by the Council and shall report to: (a) the principal band employee as head of the administration; or (b) in the case where there is no such appointment to ( i ) the clerk, or ( i i ) the council or its appropriate committee. 2.15 For those positions for which federal government grants arc payable, salary costs shall be determined by applying the classification standards o f the Federal Public Service. 2.16 A Band employee shall not be dismissed from his position except for cause. 2.17 Band employees may be dismissed only by Band Council Resolution 2.18.1 Band employees may be suspended from duty for cause by: (a) the principal band employee, or (b) the Chief. - 9
- 9 -2. ADMINISTRATION (Continued) .2 Where a band employee is suspended from duty the matter shall be referred to council within 2U hours o f the time . o f suspension and the council shall within 3J+ days continue the suspension for a stated period of time, dismiss or re instate the employee. • 3 In the case o f suspension or dismissal, the employee shall have the right o f appeal to council. 2.19*1 A ll salaries o f Band employees shall be paid at regular intervals. .2 Under no circumstances shall an employee be given an advance o f salary. 3. BUDGETS 3.1 The Council shall be responsible for the preparation o f an annual community budget. 3 .2 .1 There shall be held annually, at a specified date, a special Council Meeting to prepare the Budget. .2 Notice o f the budget meeting shall be given to a l l concerned at least th irty days prior to the date o f the meeting. 3»3 The budget meeting shall deal with: (a) the original plans and budget estimates submitted and requested by the Council. — . 10
- 10 -3 . BUDGETS (Continued) 3.3 (b) the final approved budget appropriations from a ll sources; (Cont.) (c ) the difference between funds requested and funds approved; (d) alternative means of Band operation in light o f subsection (c ) ; ( i ) reduction in a ll non-essential programs; (Ü ) reduction or elimination of specific programs; ( i i i ) the raising of additional funds from internal or other sources. 3 .U The Band Council after consideration o f item 3*3 above shall strike a budget for the ensuing fisca l year which budget shall be adopted by resolution. 3*5.1 Funds surplus to program requirements at the year end, providing . the surplus is created by efficient program management by the Band w ill remain in the Band bank account to apply against the Bandfs share o f the following yearts non-basic program requirements. .2 Funds surplus at year end due to the failure o f the Band to carry out a project or program w ill remain in the Band Bank account to appiy against the cost of basic programs in the ensuing year. ----n
- 11 -3» BUDGETS (Continued) ' 3 I f the Band does not undertake the administration of the program in the ensuing year, a ll surplus shall revert to the Federal Government Consolidated Revenue. 4 Funds provided to the Band in the form of a grant for a specified basic program shall not be expended on any other program or for any other purpose except as provided for in section 3 . 6 , 5 With the approval of the Regional Director, funds may be transferred from one basic program to another to meet requirements. 4. RECEIPT OF FUNDS 4.1 Upon receipt of funds from any source for the credit of the Band or for any individual member thereof, a receipt in duplicate shall be issued and the original copy of the receipt on the approved form shall be issued to the payee. Issuance of such receipts shall be entered into the books of account of the Band. 4.2 The Principal Band Employee shall take a ll precautions necessary for the safe-keeping of funds received, and shall deposit funds rogularly and not less than once weekly to the -----12
- 12 if. RECEIPT OF FUNDS (Continued) if.2 credit of the proper account of the Band in a chartered (cont) bank or other approved fa c ility designated by the Council of the Band for that purpose. if.3 The Band shall keep a separate trust bank account or accounts in which shall be deposited a ll trust moneys. if.if The Chief, Council, snd employees of the Band shall keep Band moneys entirely separate from their own personal moneys. 5. PORCHASES 5*1 No purchase shall be approved unless funds are provided within the Band Budget. 5*2.1 A ll purchases shall have the approval of Council. 1.2 No purchases other than the normal recurring accounts (such as Hydro and Telephone) shall be made without the use of a Purchase Order, the form of which shall be prescribed by the Regional Director. 5«3 Council may, by resolution, appoint an employee to sign Purchase Orders for approved purchases on their behalf which action, however, shall not in ar.y way absolve the Council of the responsibility for the control of purchases. — 13
- 13 -6. TENDERS/CONTRACTS 6.1.1 B e fo re any oontract is le t , the contracting authority shall invite tenders. The'tendering period shall not be less than five fu ll days (Sundays and holidays excluded). 2 The closing date and time of the tender shall be clearly shown on the advertisement or poster along with sufficient details from which competitive bidp can be made. 3 The invitation to tender shall also show the date, hour- and place tenders w ill be opened. 6.2 The Council, may require a security deposit of lo f i of the tota l value of the contract from the tenderers which shall be deposited in the trust account. '6.3 A ll tenders shall be returned in a sealed envelope, addressed to the Band Administrative Office clearly marked "Tender for . . . . « " on the lower left-hand corner and the date and time of receipt shall be recorded on the unopened envelope of tender when received. 6.4 .1 Upon receipt, the sealed tenders shall be deposited in a safe place until the time for the opening of bids. 2 At the appointed time, the Principal 2and E.-.ployoe or alternate shall open a ll tenders receivod, in the presonce — 14
- 14 -6 . TENDERS/CCNTRACTS (Continued) 6.4.2 of the Chief, and an appointed member of the Council. In (cont) the absence of the Chief, another Councillor may be appointed. 6.5*1 When a l l tenders are opened i t shall be the duty of the Principal Band Employee to read aloud a ll tenders, giving the name of the tenderer and the amount of his bid. ^2 The name of the tenderer, project, date of bid and amount shown must be recorded in a book provided for this purpose and marked "Record of Tenders". 6.6 At the next regular or special meeting of the Council of the Band, the Principal Band Employee shall place before the Council a l l tenders received and i t shall be the responsibility of the Council to review the tenders and award a contract. 6 .7 .1 Awarding of Contracts shall be by resolution of the Council. 2 The Council shall be responsible for supervision and in spection of work, services, or goods rendered or supplied by the contractor. 6. 8.1 The lowest tender received shall always be accepted unless the Council deems i t in the Lost interest of the Indian community to do otherwise. 15
- 15 -6 . TENDERS/CONTRACTS (Continued) 2 Where the lowest ender Is not accepted, the reason shall be recorded on the Band Council Resolution awarding the contract. 6.9 .1 Where a contract exceeds $100.00, written tenders shall be invited. 2 Where a contract does not exceed $100.00 and where i t is in the interest of the Band to do so, the Principal Band Employee may be authorized by resolution of the Council to ca ll for tenders by telephone or other personal contacts.which shall be recorded in the "Record of Tenders" book. 6.10 Tender forms as prescribed by the Regional Director shall be used. 6.11 Upon approval of a tender or purchasing agreement, a contract, the form of which shall be prescribed by the Regional Director, shall be signed by both parties and shall become a portion , of the records of the Band in accordance with statutory regulations. 6.12 A ll labour contracts shall be in accordance with the Federal or Provincial labour regulations whichever is applicable. -----16
- 16 -?• DtSBUR.ibKH.KTS OR PAYMENT OF ACCOUNTS 7«1 No disbursement or payment shall be without certified supporting documentation (invoice, voucher, purchase order, e tc .) 7.2 Except for petty cash disbursements a ll payments shall be made by prenumbered cheque. 7.3»1 A petty cash Imprest Fund may be established of not more than $25 .00. 2 A ll petty cash payments shall be recorded, supported, and accounted for* 3 Repayment of expenses disbursed from the petty cash Imprest Fund shall be made as required but in no case less than or.ce monthly. 7.4 A ll cheques issued against the Band* s Bank Account shall be on a form prescribed by the Regional Director and shall be numbered consecutively. 7.5 A ll cheques shall bear the signatures of at least two authorized personsspecified by resolution. 7.6 Where a cheque is reported lost, destroyed or stolen a duplicate cheque may be issued in return for the payee indemnifying -----17
- 17 -7. DISBURSEMENTS OR PAYMENT OF ACCOUNTS (Continued) 7*6 the Band against further loss, and provided a stop payment (cont) notice has been sent to the Bank. 7»7 No Band cheque shall be post-dated or signed in blank. 7.8 Cheques issued against the Band's loca l bank account which are not presented for payment within six months of the date of issue shall be cancelled and payment stopped forthwith. 7.9 The Principal Band Employee may be authorized by resolution to approve for payment recurring specified accounts (such as Hydro) but a ll such payments shall be brought to th9 attention of Council at the next regular meeting. 7.10 With the exception of the accounts specified in Section 7.9 a l l accounts shall be approved by Council.prior to payment. 7.11 A ll accounts not contested shall be paid on or prior to the due date after deductions of allowable discounts i f applicable. 7.12 Where progress payments are made in connection with any con tract the principal band employee shall hold back the amount of 1 $ of the progress payment until the contract has been completed to the satisfaction of the Overseer of the contract. -----18
- 18 -8 . TRAVEL EXPENSES 8*1.1 A ll travel for which reimbursement of expenses is to be made shall be approved by Council prior to a trip being made. « 2 In the case of an employee whose duties require day to day travel Council may, by resolution, approve such travel • within predetermined lim its as specified by the résolu t'on. 8.2 Travel expenses for a ll employees shall be paid in accordance with the current Treasury Board travel regulations. (See Appendix A) 9. LOANS 9*1 Under no circumstances shall a loan, guarantee of loan* or an advance be made from government funds. 10. AUDIT 10.1 The terms of the Order-in-Council approving the management by a band of a ll or part of its revenue monies include the appointment of an auditor and the provision to the Branch of an annual financial statement duly certified by such auditor. 10.2.1 As a general outline the following terms of reference are considered as meeting the requirements of the Band and the Government of Canada: — 19
- 1 9 -10. AUDIT (Continued) 10.2.1 ( i ) the auditor, "who shall be a chartered (cont) accountant; shall be appointed on an annual or continuing basis by the Regional Director and the Regional Director shall provide terms o f reference (Ü ) the auditor shall not be subject to dismissal by the Bandor Council; ( i ü ) the scope o f the audit shall include a ll operations conducted by the band council; (iv ) the auditor shall have the right o f access at a ll reasonable hours to a ll books, records, accounts and vouchers. He can require from the Band 3taff, the Council and any Committee thereof such informa tion and explanation as, in his opinion, is necescar to enable him to carry out an audit; (v) the examination shall be in accordance with accepted auditing practices and shall include a general revie o f the adequacy o f the accounting procedures and systems o f control employed to preserve and protect assets o f the Band. 20
- 20 -10, AUDIT (Continued) (v i) to assist in the performance of his duties the Auditor shall be supplied by tho principal band employee and tho Dopartment with a ll relevant information such ass (a) The Indian Act and Regulations; (b) Band Council resolutions and.by-laws; (c) Band Administration and Financial Regulations; (d) Privy Council and Treasury Board authorities; and (e) any other related documents;. (v ii) the auditor shall provide an audited financial statement consisting of a Balance Sheet and Statement of Revenue and Expenditures for each band enter prise; and in addition, the Revenue and Expenditure statements for each enterprise shall include comparative columns of budgeted and actual ex penditure, The Revenue shall be itemized by source, 10,3 Any bank or approved fa c ility , carrying on business with the band shall at any time, upon the request of the director or of the auditor, state to him the balance or condition of the accounts of the band, together with any other information that maybe required. -----21
- 21 -10. AUDIT (Continued) 1 0 . The audited financial statements shall be signed by the Chief and the principal band employee. 10.5 The Auditor shall simultaneously mail 2 copies of his report to the Band o ffice and 3 copies to the Department on or before May 31 of each year. 10.6 Immediately upon receipt of the Audit Report, the Council shall complete a report on a ll errors and discrepancies identified in the audit, including the corrective action which has been or w ill be taken; and this report shall be forwarded to the Department not later than June 30 of each year. 10.7 Requests for grants for the new year shall be made as early as possible and an in it ia l advance of 25i« w ill be issued after April 1; the balance of the grant w ill be withheld until the audited statment has been received. 10.8.1 Where any person refuses or fa ils to comply with any provision of these regulations or hinders or refuses to permit or assist an Auditor in the exercise of his duties, the Auditor shall forthwith report the circumstances to the Chief who shall' suspend that person from his duties and shall forthwith appoint a suitable person to assume charge of the assets, books, — 22
* -22 -10. AUDIT (Continued) i :. . 10.8.1 accounts; récords and documents of the band that sro in the (cont) i custody' of-the person suspended. >. 2 Where the Auditor reports that the condition of the affa irs of the band is such as warrants summary action by the Council, $nd i f no action satisfactory to the Department is taken by the Council, the Department shall dispose of the matter in the manner that, in its opinion, is best calculated to protect and further the interests of the band. 10.9 Th© Principal Band Employee shall keep on f i le , in his o ffice , the written report of the auditor together with the related financial statements; and any Band Member ray inspect them at a l l reasonable hours, and may, by himself or through his agent, at his own expense, make a copy thereof or extracts therefrom. 10.10 Immediately upon receipt of the Auditor's Report copies shall be posted in such public places as determined by Council. 10.11 Upon completion of the Reply to the Audit the Council shall ensure that copies of the reply are available or posted in the same places as the Auditor's Report. -----23
U INVENTORIES 11.1 Physical inventory records shall be maintained for an equipment, buildings, vehicles, and other assets where the original purchase price exeeeded .*10,00 whether or not the item ha3 been fu lly depreciated or charged to operating expenses, 11.2 îhe w rite-off o f items carried on inventory may only be done by Band Council Resolution.
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