Contenu de la décision
Ministre des Affaires indiennes et du Nord canadien et interlocuteur fédéral aupres des Métis et des Indiens non inscrits Ottawa, Canada I, the Minister of Aboriginal Affairs and APPROVE, pursuant to section 83 of made by the Homalco First Nation, in a meeting held on the 27th day of June Homalco First Nation Financial Administration By-law Dated at Ottawa, Ontario, this 1sf CanadaMinister of Indian Affairs and Northern Development and Federal Interlocutor for Métis and Non-Status Indians K1A 0H4 Northern Development, HEREBY the Indian Act, the following by-law the Province of British Columbia, at 2011. No. I day of rño. i—cl ~ 012.
HOMALCO FINANCIAL ADMINISTRATION NO.1 A by-law to establish the administrative management and control Page 1 FIRST NATION BY-LAW structure of the First Nation and regulate the of First Nation funds.
a... • — — I.: . - - - • I I.-— — — - • e . e
- e — e - I. — I. a a -I— I • e a — — — e Iv “4
PART 1-INTRODUCTORY Preamble WHEREAS the Indian Act provides that Council may, Affairs and Northern Development, make by-laws for (a) The appropriation and expenditure of expenses; (b) The appointment of officials to conduct (c) Any matter arising out of or ancillary 83(1) of the Indian Act; AND WHEREAS the Council of the First Nation has financial administration by-law be established for the Act; NOW THEREFORE the Council of the First Nation, by-law: Title 1.1 This By-law may be called the Homalco First Application 1.2 (a) This By-law governs the management Nation. (b) This By-law applies to Council, all non-elected Homalco First Nation. Definitions 1.3 In this Act, “annual audit” means an audit required under “annual budget” means a budget approved by “annual fmancial statements” means the financial prepared by the band manager under section “audited annual financial statements” means (a) the annual financial statements,Page 4 PROVISIONS subject to the approval of the Minister of Indian the following purposes: moneys or the First Nation to defray the First Nation the business of Council; and to the exercise of powers described in subsection determined that is desirable and necessary that a purposes set out in subsection 83(1) of the Indian at a duly convened meeting, enacts the following Nation Financial Administration By-law. and control of the finances of the Homalco First officials and all departments of the section 10.5; Council under section 5.7; statements and any special purpose reports 10.5(a);
(b) the audit opinion prepared by the auditor (c) any audit opinion prepared by the auditor “auditor” means the person appointed as auditor 10.4; “band manager” means the employee or contractor section 4.1; “Council” means the CounciL of the First Nation “councillor” means a member of the Council “department” means an administrative division time to time and includes (a) internal organizational units of the First (b) any board, tribunal, commission or committee (c) any partnership or corporate entity controlled “emergency expenditure” means an expenditure (a) is not authorized under the annual budget (b) is made in response to a present or imminent actions to protect the health, safety or are ordinarily resident on First Nation Nation or the environment within the “finance committee” means the standing committee “financial institution” means a bank, credit union “financial records” means all records respecting minutes of meetings of the finance committee; “First Nation” means the Homalco First Nation; “fiscal year” means the fiscal year of the First “general account” means the account referred “generally accepted accounting principles” means of the Canadian Institute of Chartered Accountants, PageS under section 1 0.5(b)(ii)(A), and under section 1 0.5(b)(ii)(B); of the First Nation in accordance with section appointed by Council in accordance with and includes the Chief of the First Nation; of the First Nation; or agency of the First Nation as established from Nation, of the First Nation, and by the First Nation; that for the current fiscal year, and event that requires prompt coordination of welfare of First Nation members or individuals who lands, or to limit damage to property of the First First Nation lands; on finance established under section 3.1; or trust company; the finances of the First Nation, including the Nation established under section 5.1; to in section 6.2(a)(i); the generally accepted accounting principles as revised or replaced from time to time;
“generally accepted auditing standards” means Canadian Institute of Chartered Accountants, “1-lomalco account” means any account established “monthly financial report” means a report prepared “quarterly financial statements” means the financial under section 10.3(a); “securities” means bonds, debentures, deposit other evidences of indebtedness; “trust account” means an account referred to Interpretation 1.4 In this By-law, unless the context requires otherwise, to include a reference to a department of the t.5 In this By-law any words in the singular include singular and the masculine includes the feminine Page 6 the generally accepted auditing standards of the as revised or replaced from time to time; by the band manager under section 6.2; by the band manager under section 10.2(a); statements prepared by the band manager certificates, promissory notes, treasury bills or in section 6.2(a)(ii). any reference to the First Nation is deemed First Nation. the plural and words in the plural include the and neuter where the context requires.
PART 2-Role of council 2.1 Council must conduct the business of the First 2.2 Council must apply the best fmancial management the following duties and responsibilities: (a) establishing policies and procedures Nation, (b) developing and implementing annual (c) ensuring the First Nation meets its financial (d) ensuring that investments are made prudent investor standards, (e) ensuring that assets of the First Nation (f) ensuring that all financial records of on the First Nation’s premises and are approval of Council, such authority (g) ensuring, through the band manager, Nation funds are (i) responsible for maintaining accurate (ii) qualified for the position to which (h) ensuring transparency and accountability access to by-laws, annual budgets and Councillor obligation 2.3 Each councillor must, in exercising their powers law (a) act honestly, in good faith and in the (b) exercise the care, diligence and skill Page 7 COUNCIL Nation in a prudent and responsible manner. practices by, among other things, carrying out to safeguard the assets and resources of the First financial plans, obligations with third parties, after applying due diligence and in accordance with are not disposed of for less than fair market value, the First Nation are kept in a safe and secure manner not removed from those premises without the to be evidenced by resolution, that all employees who manage and control First records, and they are appointed, by permitting members of the First Nation annual audited financial statements. and performing their functions under this by best interests of the First Nation, and of a reasonably prudent person.
PART 3-STANDING COMMITTEE Standing committee on finance established 3.1 The standing committee on finance is established. Mandate 3.2 The mandate of the finance committee is to and control the finances of the First Nation. Composition and appointment of committee members 3.3 Council must, by resolution, appoint at least members must include (a) at least one (1) councillor, (b) at least one (1) individual who is not (c) the band manager. Terms of office 3.4 The band manager or acting band manager as committee for as long as he or she holds office. 3.5 Council must, by resolution, appoint the members a term of office that is the same duration as 3.6 A member of the committee may be removed (a) by the chair if the member has missed committee, (b) by a majority of Council and with the (c) by a unanimous vote of Council. 3.7 If any position on the committee is vacated earliest possible opportunity, appoint the members committee. Chair and vice-chair 3.8 Council must appoint, by resolution, a councillor 3.9 The committee members may appoint one of PageS ON FINANCE assist Council in fulfilling its obligation to manage three (3) members to the committee and those a councillor, and the case may be, shall be a member of the of the committee prescribed in section 3.3 for a term of office for a councillor. from office three (3) consecutive scheduled meetings of the recommendation of the chair, or for any reason Council must, by resolution and at the needed to fill any vacancies on the as the chair of the committee. their members as vice-chair of the committee.
Role of the committee chair 3.10 The chair must (a) supervise and direct the work of the (b) undertake administrative duties as necessary committee, and (c) preside at committee meetings. Committee procedures 3.11 The quorum of the committee is fifty percent including at least one (I) councillor. 3.12 In the event of a tie vote in the conmiittee, the 3.13 The finance committee must meet at least four 3.14 The committee must provide minutes of its meeting. 3.15 Subject to this By-law and the direction of Council conduct of its meetings. 316 The auditor may be notified of and invited to invited to be heard at those meetings on matters Duties of the finance committee 3.17 The finance committee must perform the following (a) review, and make recommendations (b) on an ongoing basis, monitor the financial annual budget for the current fiscal year (c) review, and make recommendations (d) make recommendations to Council on performance by the auditor of his or (e) review, and make recommendations statements, (f) periodically review this By-law and, Council,Page 9 committee, to oversee and implement the work of the (50%) of the total number of committee members, chair may cast a second tiebreaking vote. times each fiscal year. meetings to Council as soon as practicable after each the committee may create rules for the attend any finance committee meetings and may be relating to the auditor’s duties. duties: to Council on draft annual budgets, performance of the First Nation against the and report any significant variations to Council, to Council on quarterly financial statements, the appointment of the auditor and the her duties under this By-law, to Council on the audited annual fmancial where appropriate, recommend amendments to
(g) periodically review, and make recommendations (i) the accounting and financial and (ii) the internal controls of the First (h) review, and make recommendations Canada or British Columbia, (i) review, and make recommendations affect the finances of the First Nation, (j) review, and make recommendations financial reporting standards that may (k) report to Council by oral or written report (1) any other duties assigned or delegated (I) under this or any other First (ii) by Council.Pagc 10 to Council on reporting policies and procedures of the First Nation, Nation, to Council on any proposed fiscal agreement with to Council on any new or proposed by-law that may to Council on any new or proposed accounting or affect the First Nation, at meetings of Council when requested, and to the finance committee Nation by-law; or
PART 4-BAND Appointment of band manager 4.1 Council must appoint a person as band manager conditions of that appointment. General duties of band manager 4.2 Reporting to Council, the band manager is responsible implementation and evaluation of the overall First Nation, including the following general (a) developing and recommending to Council procedures for the hiring, management First Nation, (b) preparing and recommending to Council and functions of all employees of the (c) hiring the employees of the First Nation, set the terms and conditions of their (d) overseeing, supervising and directing First Nation, (e) overseeing and administering the contracts (0 performing any other duties of the band (g) carrying out any other activities specified inconsistent with the band manager’s Financial management duties of band manager 4.3 The band manager is responsible for the following (a) identifying, assessing, monitoring and (b) ensuring the financial administration internal controls are appropriately designed (c) preparing the draft annual budget, (d) preparing the monthly financial information financial statements required in section required in section 10.5(a),Page 11 MANAGER of the First Nation and may set the terms and for the leading, planning, organization, management of all the day-to-day operations of the duties: for approval, human resources policies and and dismissal of officers and employees of the for approval, descriptions of the powers, duties First Nation, as the band manager considers necessary, and to employment, the activities of all officers and employees of the of the First Nation, manager under this By-law, and by Council that are not contrary to or duties specified in this By-law. financial management duties: reporting on financial and fraud risks, systems, policies, procedures, directions and and operating effectively. required in section 10.2, the quarterly 10.3 and the draft annual financial statements
(e) monitoring compliance with any agreements the First Nation, (1) overseeing the preparation and maintenance administration reporting systems, (g) monitoring compliance with this By-law, applicable standards and any policies, the financial administration of the First (h) preparing or providing any documentation or the finance committee to discharge (i) evaluating the financial administration improvements, and G) developing and recommending procedures mitigation of financial risks, Delegation authority 4.4 (a) The band manager may delegate, in manager’s duties or the exercise of any (i) an officer or employee of the (ii) with the approval of Council, (b) Despite the delegation of any duties remains responsible for ensuring that are exercised appropriately.Page 12 and funding arrangements entered into by of financial records and the financial any other applicable First Nation by-law, procedures and directions of the Council respecting Nation, and financial information required by Council its responsibilities, systems of the First Nation and recommending for the safeguarding of assets and the writing, the performance of any of the band of the band manager’s powers to First Nation, and to a contractor or agent of the First Nation. or powers under subsection (a), the band manager the duties are performed properly and the powers
PARTS-ANNUAL Fiscal year 5.1 The fiscal year of the First Nation is April 1 Budget documents 5.2 The following documents must be prepared (a) an annual budget for each department, (b) a consolidated annual budget aggregating departments. Budget responsibilities 5.3 On or before December 3l~ Council must detennine fiscal year and must communicate those objectives 5.4 The band manager is responsible for preparation and the draft consolidated annual budget. 5.5 On or before February 28th the band manager consolidated annual budget. 5.6 On or before March 3l~~ the finance committee to Council with the committee’s recommendation. 5.7 On or before April 301h Council must, by resolution, Budget amendments 5.8 Council must not approve a change to the annual (a) adjust for a material change in the revenues agreement, or (b) add the revenues and expenditures related Page 13 BUDGET of one year to March31 of the subsequent year. on an annual basis: and the budgeted revenues and expenses for all the overall objectives for the upcoming to the finance committee and band manager. of the draft annual budget for each department must provide the finance committee with the draft must submit the draft consolidated annual budget finalize and adopt the annual budget. budget of the First Nation other than to and expenditures of an existing funding to a new funding agreement.
PART 6-FINANCIAL Financial institution accounts 6.1 No account may be opened for the receipt and account is (a) in the name of the First Nation, (b) opened in a financial institution, and (c) authorized by Council. Bomalco accounts 6.2 (a) The band manager must establish the (i) a general account for money deposited into any other Homalco (ii) one or more trust accounts if (b) Council may, by resolution, authorize in the name of the First Nation, in addition be necessary or appropriate to manage (c) All Homalco accounts must be established Income earned on accounts 6.3 (a) Any income earned on money held in (b) Any income earned on an investment into that account. Receipt and deposit of money 6.4 The band manager must (a) deposit all money received by the First accounts described in section 6.2, and (b) not authorize payment of money from payment relates to the subject matter otherwise authorized or permitted under 6.5 Council must establish, by resolution, a policy receipts and deposits.Page 14 ACCOUNTS deposit of money of the First Nation unless the following accounts in the name of the First Nation: from any source other than money that must be account, and the First Nation has money held in trust. the band manager to establish any other accounts to those referred to in subsection (a), as may the finances of the First Nation. in a financial institution. a Homalco account becomes a part of that account. made from a Homalco account must be deposited Nation as soon as practicable into the appropriate an account described in section 6.2 unless the for which the account was established and is this By-law. for the management and control of revenues,
PART 7-EXPENDITURES General limitation on expenditures 7.1 Money must not be paid out of any Homalco (a) authorized under the annual budget (b) provided for in the draft annual consolidated the finance committee and recommended (c) an emergency expenditure, (d) from a trust account and authorized (e) for an investment authorized under section Limitation on trust account expenditures 7.2 Money in a trust account must not be expended the terms of the applicable trust. Purchase control 7.3 Council must establish, by resolution, a policy Travel, honoraria and Council remuneration 7.4 Council must establish, by resolution, policies advances, travel reimbursements, staff honoraria Requisitions for payment 7.5 Money must not be paid out of any Homalco (a) completed in the prescribed form, and (b) signed by the prescribed individual or Form of payments 7.6 Payments from a Homalco account may be similar instrument. Authorized signatories for cheques and other siiniiar 7.7 Any cheque, draft, electronic transfer or other must be signed by at least two authorized individuaLs Page 15 account unless the expenditure is for the current fiscal year, budget for the next fiscal year reviewed by to Council under section 5.6, under the terms of the applicable trust, or 8.2 or 8.3. for any purpose other than that permitted under for the management and control of purchases. for the management and control of travel and Council remuneration. account unless a requisition for payment has been individuals. made by cheque, draft, electronic transfer or other instruments similar instrument drawn on a Homalco account one of which must be a councillor.
7.8 Council must, by resolution, designate up to draft, electronic transfer or other similar instrument Emergency expenditures 7.9 The band manager must report an emergency it is made. Prohibited agreements 7.10 The First Nation must not enter into an agreement make an expenditure that is not authorized by Contracts and tendering 7.11 Council must establish, by resolution, a policy of contracts and. tendering of purchases.Page 16 four (4) individuals authorized to sign any cheque, drawn on a Homalco account. expenditure to Council as soon as practicable after or undertaking that requires the First Nation to or contravenes this By-law. for the management and control of the awarding
PART 8-INVESTMENTS Limitation on investments from a trust account 8.1 Money in a trust account must not be invested applicable trust. Investment of money not immediately required 8.2 Council may, by resolution, authorize an investment Homalco account that is not immediately required following: (a) securities issued or guaranteed by Canada (b) fixed deposits, notes, certificates and financial institution, or (c) securities issued by a local, municipal Business investments 8.3 The First Nation may invest in and carry on if Council determines that the business activities (a) result in a material liability for the First (b) otherwise expose the First Nation’s financial risk. 8.4 Council may impose terms and conditions on under this section in order to manage any risks Page 17 except as permitted under the terms of the of all or a portion of the money in any for expenditures, in one or more of the or a province or territory of Canada, other short-term paper of, or guaranteed by, a or regional government in Canada. business activities for the primary purpose of profit do not Nation, or assets, property or resources to significant the conduct of any business activity permitted associated with that activity.
PART 9-BORROWING, GUARANTEES General limitation on borrowing, guarantees and 9.1 The First Nation must not borrow money or accordance with this By-law. Borrowing for operations 9.2 (a) The band manager may incur trade accounts they are for an expenditure authorized (i) the annual budget for the current (ii) the draft consolidated annual finance committee and recommended (b) Council may, by resolution, authorize (i) the band manager to obtain an Nation for the purpose of covering Nation for its operations, and (ii) any drawdown on such overdraft Borrowing for capital expenditures 9.3 Council may, by resolution, and after first having committee authorize any borrowing by thc First Borrowing for repayment or refinancing of debts 9.4 Council may, by resolution, and after first having committee authorize any borrowing by the First refinancing any debt owed by the First Nation. Limitation on the use of borrowed money 9.5 (a) Subject to subsections (b) and (c), money for any purpose other than the purpose (b) Money borrowed by the First Nation may be invested in accordance with (c) Money borrowed by the First Nation it was borrowed must be used to repay Page 18 AND INDEMNITIES indemnities provide a guarantee or indemnity except in payable or other accounts payable provided under fiscal year, or budget for the next fiscal year reviewed by the to Council under section 5.6. overdraft or line of credit in the name of the First any short term cash flow needs of the First or line of credit. considered the recommendation of the finance Nation for a purpose of a capital nature. considered the recommendation of the finance Nation for the purpose of repaying or borrowed by the First Nation must not be used for which it was borrowed. that is not immediately required for expenditures section 8.2. that is no longer required for the purpose for which the debt from the borrowing.
Guarantees and indemnities 9.6 (a) Subject to subsection (b), Council may, the recommendation of the finance committee by the First Nation. (b) Before Council authorizes any guarantee (i) the band manager niust prepare associated with providing the Nation to honour the guarantee (ii) Council must consider such report. (c) Council may, by resolution, and after finance committee authorize the provision Authorized signatories for borrowing, guarantees 9.7 Any agreement or instrument relating, in whole Nation or the provision of any guarantee or least two (2) councillors.Page 19 by resolution, and after first having considered authorize the provision of any guarantee under subsection (a) a report to Council identi~ing any risks guarantee and assessing the ability of the First should it be required to do so, and first having considered the recommendation of the of any indemnity by the First Nation. and indemnities or in part, to the borrowing of money by the First indemnity by the First Nation must be signed by at
PART 10-FINANCIAL RECORDS Generally accepted accounting principles 10.1 All accounting and financial reporting policies, comply with generally accepted accounting Monthly financial reports 10.2 (a) Not more than 30 days following the and submit to the finance committee and with the content approved by Council recommendation of the finance committee. (b) Not more than 45 days following the review the monthly financial report Quarterly financial statements 10.3 (a) Not more than 30 days following the fiscal year, the band manager must prepare financial statements for the First Nation approved by Council after first having committee. (b) Not more than 45 days following the fiscal year (i) the finance comnittee must review, and (ii) Council must review and, by the quarterly financial statements for Appointment of auditor 10.4 Council must, after considering the recommendation appointment, appoint an auditor for the First later of (a) the end of the meeting of Council when fiscal year are being considered, or (b) the date the auditor’s successor is appointed.Page 20 AND REPORTING procedures and practices of the First Nation must principles. end of each month, the band manager must prepare a monthly financial report for that month in the fomi after first having considered the end of the month the finance committee must for that month. end of the first, second and third quarter of each and submit to the finance committee quarterly for that quarter in the form and with the content considered the recommendation of the finance end of the first, second and third quarter of each and make recommendations to Council on, resolution, approve that quarter. of the finance committee on the Nation for each fiscal year to hold office until the the audited annual financial statements for that
Audited annual financial statements 10.5 (a) On or before June 15 of each year, the fmance committee and the auditor annual reports for the First Nation for the previous (i) in accordance with generally (ii) to a standard that is generally (iii) in the form and with the content the recommendation of the finance (b) On or before July 15 of each year, the (i) audit the annual financial statements with generally accepted auditing (ii) prepare and submit to Council (A) on the annual financial (B) or review comments on (c) On or before July 31 of each year, (i) the fmance committee must review, and (ii) Council must review and, by the audited annual financial statements Auditor’s authority 10.6 (a) In conducting the annual audit, the auditor (i) must be given access to all financial (ii) may, by reasonable written notice, Nation official to (A) meet with the auditor, (B) answer any questions First Nation, andPage 21 band manager must prepare and submit to the financial statements and any special purpose fiscal year accepted accounting principles, accepted for governments in Canada, and approved by Council after first having considered committee. auditor must for the previous fiscal year in accordance standards, and and the finance committee an audit opinion statements, and any special purpose reports. and make recommendations to Council on, resolution, approve for the previous fiscal year. records, and require any First Nation official or former First the auditor may have relating to the finances of the
(C) provide the auditor access control. Access to audited annual financial statements 10.7 (a) Before the audited annual financial statements available for public inspection, they (i) approved by Council by resolution, (ii) signed by the signatories authorized (b) On or before August 15 of each year, made available for inspection by First administrative offices during regular 10.8 Any First Nation member may (a) inspect the audited annual financial statements and (b) directly or through an agent, obtain a reports or any part thereof upon payment Financial information disclosure 10.9 Council must establish, by resolution, a policy which a First Nation member may obtain access Preparation and maintenance of financial records 10.10 (a) The band manager must ensure that maintained, stored and kept secure. (b) All financial records must be kept for Page 22 to any financial records in his or her custody or are published, distributed or made must be and by Council by resolution. the audited annual fmancial statements must be Nation members at the First Nation’s business hours. and reports during regular office hours, copy of the audited annual financial statements and of a fee of twenty-five cents ($.25) per page. describing the rights, limitations and process by to financial information held by the First Nation. all necessary financial records are properly prepared, at least 10 years after they were created.
Page 23 PART 11-TANGIBLE CAPITAL ASSETS Definitions 11.1 InthisPart, “capital project” means the acquisition, development, construction, rehabilitation or replacement of a tangible capital asset; “tangible capital asset” means an asset of the First Nation that (a) has physical substance, (b) is held for use in the production or supply of goods or services, for rental to others, for administrative purposes or for the development, construction, maintenance or repair of other tangible capital assets, (c) has an expected useful life of more than one year, (d) is intended to be used on a continuing basis, and (e) is not intended for sale in the ordinary course of operations; “register of tangible capital assets” means the register of tangible capital assets as referred to in section 11.3. General duties 11.2 The band manager must ensure that (a) all tangible capital assets are maintained in a good and safe condition and to the same standard as a prudent owner of those assets, and (b) all capital projects are planned, managed, financed and carried out in accordance with this By-law and any applicable building and safety standards. Register of tangible capital assets 11.3 The band manager must establish and keep current a register of tangible capital assets that includes the following information for each tangible capital asset: (a) a description of the asset including serial number if applicable, (b) the date it was acquired or put into service, (c) its cost, (d) its expected useful life at the time of acquisition,
(e) an assessment of its present condition (f) any other relevant information. Annual inspection of tangible capital assets 11.4 Periodically, and no less than once every six tangible capital asset registry. Acquisition of tangible capital assets 11.5 Acquisition of tangible capital assets must be section 5.7. Reports on capital projects 11.6 At the request of Council, and no less than once to Council on the status, year to date borrowings, for each capital project in progress or scheduled Capital project consultants 11.7 Council may, by resolution, authorize the band engineer or other consultant to assist Council duties under this Part.Page 24 and remaining useful life, and (6) months, the band manager must update the authorized in the annual budget approved in each fiscal year, the band manager must report year to date expenditures and budget variance to commence in the current fiscal year. manager to retain the services of an architect, and the band manager in the performance of their
PART 12-CONFLICTS Definitions 12.1 In this Part, “conflict of interest” means (a) any circumstance where an individual and at the same time knows or ought power or performance of the duty or financial benefit for themselves or to (b) any circumstance where a reasonably individual’s ability to exercise a power position must be affected by the individual’s to provide a financial benefit to a related “financial benefit” means the personal and business not limited to employee benefits, contract benefits, honoraria, payment of any money, allotment, Nation’s lands; “related person” means a spouse, common law law, child, grandchild, aunt, uncle, dependent, household or an entity over which the person General rules 12.2 An individual who is a councillor, a committee Nation or one of its departments, must not use financial benefit, or the financial benefit of the First Nation. 12.3 Despite section 12.2 a conflict of interest will extended at the same time to (a) a group of members who are identifiable circumstances or medical needs, (b) the whole community, or (c) all councillors as a group.Page 25 OF INTEREST exercises a power or performs a duty or fbnction reasonably to have known that in the exercise of the function there is an opportunity to receive a provide a financial benefit to a related person, and well-informed person would perceive that an or perform a duty or function of their office or opportunity to receive a financial benefit or person; interests of an individual and includes but is educational, medical, or other social benefits, leasing or other grant of an interest in the First spouse, parent, parent-in-law, sibling, sibling-in-relative permanently residing in the person’s has significant influence. member, or is otherwise employed by the First that office or employment for his or her own a related person or to the detriment of the interests of not arise when a financial benefit is intended or by reference to age. gender, financial
Council conflict of interest 12.4 (a) As soon as a councillor becomes aware conflict of interest, the councillor must interest at the next Council meeting. (b) A councillor must leave any part of the councillor has a conflict of interest (c) The minutes of a Council meeting must subsection (a) and note the councillor’s circumstances in which the councillor voted on. (d) A councillor must not take part in any circumstances in which the councillor (e) A councillor must not influence or attempt a Council meeting any discussion or which the councillor has a conflict of Undisclosed conflict of interest 12.5 (a) If a councillor has reason to believe conflict of interest in respect of a matter clarification of the circumstances at (b) If, as a result of a clarification discussion have a conflict of interest and the councillor and take the actions required under councillor has a conflict of interest before subsection (a). (c) The minutes of the Council meeting under subsection (b). (d) If Council determines under subsection councillor must comply with section Obligations of committee members 12.6 (a) This section applies to all members (b) Sections 12.4 and 12.5 apply to a member those sections toPage 26 of circumstances in which the councillor has a disclose the circumstances of the conflict of a Council meeting where the circumstances in which are being discussed or voted on. record the councillor’s disclosure under absence from the Council meeting when the has a conflict of interest were being discussed or discussions or vote on any decision respecting the has a conflict of interest. to influence in any way before, during or after vote on any decision respecting the circumstances in interest. that another councillor has a conflict of interest before the Council, the councillor may request a Council meeting. under subsection (a), a councillor is alleged to does not acknowledge the conflict of interest section 12.4, the Council must determine whether the the Council considers the matter referred to in must record any determination made by the Council (b) that a councillor has a conflict of interest, the 12.4. of Council committees. of a Council committee and all references in
(i) a councillor are considered to and (ii) a Council meeting are considered Obligations of officers and employees 12.7 (a) An officer or employee must avoid circumstances employee having a conflict of interest. (b) An officer or employee must avoid placing ability to exercise a power or perform be influenced by the interests of any who expects to receive some benefit (c) The band manager must ensure that obligations under this Part and must these obligations. 12.8 If an officer or employee believes he or she must (a) disclose the circumstances in writing case of the band manager, to Council, (b) refrain from participating in any discussions circumstances of the conflict of interest the case may be, on actions to be taken Contractor acting as officer or employee 12.9 If a contractor is retained to exercise the powers or employee, the contractor must comply with officer or employee of the First Nation.Page 27 be references to a member of a Council committee, to be references to a committee meeting. that could result in the officer or themselves in circumstances where their a duty or function of their office or position could person to whom they owe a private obligation or or preferential treatment from them. every officer and employee is informed of their take steps to ensure that employees comply with has a conflict of interest, the officer or employee as soon as practical to the band manager or, in the and or decision-making respecting the until advised by the band manager or Council, as to avoid or mitigate the conflict of interest. or perform the duties or functions of an officer sections 12.7 and 12.8 as if the contractor were an
PART 13-GENERAL Financial policies and procedures 13.1 (a) Subject to subsection (b), Council may, it considers necessary or advisable for (b) Council must not adopt policies and the First Nation that are in conflict with principles. Severability 13.2 If any provision of this By-law is held to be reason, then the particular provision will be and all remaining provisions of this By-law Amendments and repeal 13.3 Amendment or repeal of this By-law must be Commencement 13.4 This Act comes into force onPage 28 PROVISIONS by resolution, adopt policies and procedures that purposes under this By-law. procedures relating to the financial administration of this By-law or generally accepted accounting invalid, void, voidable or unenforceable for any deemed severed from the remainder of the By-law must remain in full force and effect. made by by-law enacted by Council.
ADOPTION OF THE FINANCIAL The Council of the Homalco First Nation adopts June 27 2011. The By-law is to be implemented responsibility of the Band Manager to apply, policies as required. Changes to these policies Council. ~2~ll4~ ‘t&iiicillor ~c,1 ~ “Councflior %71n~&)crY\ Countj Page 29 ADMINISTRATION BY-LAW the Financial Administration By-law as of under the direction of Council. It is the enforce, review, and propose updates of the and procedures require the approval of 50nt ~, ~ Date Signed ~uO€ sn1ao~\ Date Signed .~~SL3nt &1~~)O1l Date Signed &~I 3ou Date Signed 5Uino F.rc) c~kdk Date Signed
Vous allez être redirigé vers la version la plus récente de la loi, qui peut ne pas être la version considérée au moment où le jugement a été rendu.