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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 Penticton Indian Band in the Province of British Columbia, Penticton Indian Band Annual Expenditure Law, 2020 Dated at Kamloops, British Columbia this 4th day of June, 2020. On behalf of the First Nations Tax Commission C.T. (Mann ules - Chief Commissioner First Nations Tax Commission
PENTICTON INDIAN BAND ANNUAL EXPENDITURE LAW, 2020 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Management Act, the council of a first nation may make laws respecting taxation for local purposes of reserve lands and interests or rights in reserve lands, including laws authorizing the expenditure of local revenues; B. The Council of the First Nation has made a property assessment law and a property taxation law; C. Subsection 10(2) of the First Nations Fiscal Management Act requires a first nation that has made a property taxation law or a law under paragraph 5(1)(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 First Nation wishes to establish an annual budget for the expenditure ofrevenues 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 Penticton Indian Band duly enacts as follows: 1. This Law may be cited as the Penticton Indian Band Annual Expenditure Law, 2020. 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 Penticton Indian Band Property Assessment Law, 2015; "Council" has the meaning given to that term in the Act; "First Nation" means the Penticton Indian Band, 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(1)(a) of the Act; and "Taxation Law" means the Penticton Indian Band Property Taxation Law, 2015. 3. The First Nation's annual budget for the budget year beginning January 1 2020 and ending December 31 2020, is attached as a Schedule and the expenditures provided for in the Schedule 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 Schedule. 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 Schedule attached to this Law, including the Appendices, forms part of and is an integral part of this Law. (2) A reference to the Schedule is a reference to the Schedule to this Law. 13. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission. TIIlS LAW IS HEREBY DULY ENACTED by Council on the 26th day of May, 2020, at IR No. 1 Penticton Indian Band Administration Office, in the Province of British Columbia. A quorum of Council consists of five (5) members of Council. ~~ Councillor Clinton George (lv,~~~ Councillor Carlene George Councillor Charlene Roberds Councillor Elliott Tonasket ~ Councillor Inez Pierre Councillor Fred Kruger 2
SCHEDULE ANNUAL BUDGET PART 1: REVENUES 1. Local revenues to be collected in budget year: a. Property Tax Revenues $2,313,518.00 TOTAL REVENUES $2,313,518.00 PART 2: EXPENDITURES 1. General Government Expenditures a. General Administrative 233,468.00 b. Loccal Government Services Admin 203,200.00 c. Intergovernmental Affairs 150,000.00 d. Board of Review 9,000.00 e. Bad Debt Write Off 10,000.00 f. Alloance for taxes in dispute 35,000.00 2. Protection Services a. City of Penticton Fire Agreement 420,000.00 b. Penticton Indian Band Fire Protection 36,000.00 3. Transportation a. Roads and Streets 4,873.00 b. Penticton Indian Band Public Works 85,950.00 4. Recreation and Cultural Services a. Channel Land Maintenance 20,000.00 5. Community Development a. Education 33,657.00 b. Home Owner Representation 2,000.00 c. Penticton Indian Band Utilities 29,200.00 d. Little Paws Daycare 40,000.00 e. Penticton Indian Band Lands Department 65,000.00 f. Footprints Centre 40,000.00 6. Environment Health Services a. Natural Resources 15,000.00 7. Other Services a. BC Assessment 40,000.00 b. RDOS Agreement 93,546.00 3
c. Hospital District 115,193.00 d. Penticton Indian Band Waste Management 13,144.00 e. City of Penticton Sewer Agreement 32,000.00 f. City of Penticton Library Agreement 34,979.00 8. Grants: a. Home owner grant equivalents $410,000.00 9. Additional Contingency Amount $42,308.00 10. Transfers into Reserve Funds Funded by Revenues included in Part 1 a. Capital Reserve Fund $100,00.00 b. Contingency Reserve Fund $0.00 TOTALEXPENDITURES $2,313,518.00 PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus - Local revenues carried forward from the previous budget year $0.00 2. Accumulated Deficit - Local revenue expenditures carried forward from the previous budget year $0.00 BALANCE $0.00 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. BC Assessment $40,000.00 b. RDOS Agreement $93,546.00 C. Penticton Indian Band Waste Management $13,144.00 d. Hospital District $115,193.00 e. City of Penticton Library Ageement $34,978.93 f. City of Penticton Fire Agreement $420,000.00 g. Penticton Sewer Agreement $32,000.00 4
Note: This Budget includes the attached appendices. Appendix A Reserve Fund Balances for Revenues Included in Part 1 of the Schedule 1. Capital Reserve Fund Beginning balance as of January 1, 2020: $1,187,613 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: $100,00.00 b. from ____ reserve fund as a transfer to fund: $ c. borrowed moneys repaid to fund: $ Interest earned in current year: $17,382.78 Ending balance as of December 31, 2020: $1,304,995.78 2. Contingency Reserve Fund Beginning balance as of January 1, 2020: $282,876.00 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: $0.00 b. from ____ reserve fund as a transfer to fund: $ c. borrowed moneys repaid to fund: $ Interest earned in current year: $3,818.83 Ending balance as of December 31, 2020: $286,694.83 5
AppendixB 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) Transportation Facilities $0 (b) Water Facilities $0 ( c) Sewer Facilities $0 Total Development Cost Charge Revenues: $0 Expenditures: Total Development Cost Charge Expenditures: $0 Balance: $0 B. Development Cost Charge Reserve Fund Balances 1. Transportation Facilities Beginning balance as of January 1, 2020: $0 Transfers out a. to current year development cost charge revenues: $0 Transfers in a. development cost charge revenues to be collected in current budget year ( estimated): $0 Interest earned in current year: $0 Ending balance as of December 31, 2020: $0 2. Water Facilities Beginning balance as of January 1, 2020: $0 Transfers out a. to current year development cost charge revenues: $0 Transfers in a. development cost charge revenues to be collected in current budget year ( estimated): $0 Interest earned in current year: $0 Ending balance as of December 31, 2020: $0 3. Sewer Facilities Beginning balance as of January 1, 2020: $0 Transfers out a. to current year development cost charge revenues: $0 6
Transfers in a. development cost charge revenues to be collected in current budget year ( estimated): $0 Interest earned in current year: $0 Ending balance as of December 31, 2020: $0 7
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