Contenu de la décision
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 Amending Law, 2021
Dated at Calgary, Alberta this 23rd day of March, 2022.
On behalf of the First Nations Tax Commission
David Paul - Deputy Chief Commissi ner First Nations Tax Commission
TK'EMLUPS TE SECWEPEMC ANNUAL EXPENDITURE AMENDING LAW, 2021 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 its property taxation laws; and D . The Council of the First Nation enacted the Tk'emlups te Secwepemc Annual Expenditure Law, 2021 and now wishes to amend that law to authorize a new budget in the form attached to this Law.
NOW THEREFORE the Council of the Tk'emlups te Secwepemc duly enacts as follows: 1. This Law may be cited as the Tk'emlips te Secwepemc Annual Expenditure Amending Law, 2021. 2. The Tk'emlups te Secwepemc Annual Expenditure Law, 2021 is amended by deleting the Schedules to that law and replacing it with the Schedules attached to this Law.
3. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Tk'emlups te Secwepemc Annual Expenditure Law, 2021.
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 15 day of Februaty, 2022, at Kam loops, in the Province of British Columbia.
A quorum of Council consists of four ( 4) members of Council.
Chief Rosanne Casimir
Councillor Nicole Morning-Star Peters
Baptiste
anuel
SCHEDULE ANNUAL BUDGET
PART 1: REVENUES 1. Local revenues to be collected in budget year: a. Property Tax Revenues i. KIB $4,004,315 ii. Paul Lake $ 198,869 iii. Sun Rivers $3,861,152
b. Payments received in lieu of taxes c. Property Transfer Tax Revenues d. Miscellaneous (penalties, interest, fees, funding) TOTAL REVENUES
PART 2: EXPENDITURES 1. Schedule B - District 1 (KIB 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
$ 8,064,336
$ 200,645 $3,336,129 $ 138,256 $11,739,366
$ 4,357,671 $ 200,750 $ 3,885,841 $ 8,444,262
$
$
0
0
BALANCE $ 3,295,104 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. City ofKamloops Fire Protection Agreement b. City of Kamloops - Sanitary Sewer Agreement c. City of Kam loops Transit Agreement d. City of Kamloops - Sanitary Sewer (City User Fees) e. Sage Meadows f. South Bend g. Tagish h. Wind Chimes 1. Sun Rivers (Master Development Servicing Agreement) Note: This Budget includes the attached Appendices.
$ 1,127,805 $ 189,411 $ 70,292 $ 334,534 $ 9,997 $ 7,321 $ 44,155 $ 7,893 $ 984,191
1. 2.
Appendix A- Reserve Fund Balances for Revenues Included in Part I of the Schedule 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 Transp01iation 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. Garbage Waste Collection and Disposal d. Other Environmental Services Other Services a. Health b. Social Programs and Assistance a. Education
$ 334,302 $ 900,742 $ 56,912
$ 452,064
$ 295,894 $ 100,116 $ 24,129 $ 62,746 $ 100,872
$ $ $ $
16,157 58,730 25,221 93,885
$ 226,996 $ 40,471 $ 32,629 $ 32,629 $ 17,252
$ 92,723 $ 230,741 $ 2,032 $ 68,252
$ 70,686 $ 98,578 $ 108,499
4
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
$ 191,681 $ 114,380 $ 75,352
$ 150,000 $ 283,000
$4,357,671
5
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 Transp01iation 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 Environment Health Services a. Water Purification and Supply b. Sewage Collection and Disposal C. Garbage Waste Collection and Disposal d. Other Environmental Services Other Services a. Health b. Social Programs and Assistance a. Education Grants: a. Over 65 & Handicap or Veterans Grant (ADG)
$ $
$
$ $ $ $ $
$ $ $ $
$ $ $ $ $
$ $ $ $
$ $ $
$
28,586 1,482
7,253
35,236 26,450 1,083 734 4,527
725 2,635 1,132 2,220
10,186 1,464 1,464 1,464 774
4,161 1,855 91 3,063
3,172 4,424 4,869
25,767
6
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 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 Environment Health Services e. Land Rehabilitation and Beautification a. Water Purification and Supply b. Sewage Collection and Disposal c. Garbage Waste Collection and Disposal d. Other Environmental Services Other Services a. Health b. Social Programs and Assistance a. Education Grants: a. Over 65 & Handicap or Veterans Grant (ADG)
$ 480,476 $ 22,825
$ 638,938 $ 293,551 $ 173,278 $ 14,823 $ 33,946 $ 61,969
$ 9,926 $ 36,080 $ 15,494 $ 320,501
$ 139,451 $ 20,045 $ 20,045 $ 20,045
$ 78,508 $ 450,639 $ 231,086 $ 1,248 $ 41,930
$ $ $
43,425 60,560 66,654
$ 329,941
8
9.
b. First Nations Grant (HOG) Contingency Amount
TOTAL EXPENDITURES
$ 240,568 $ 39,889
$3,885,841
9
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, 2021: 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, 2022: 2. Capital Infrastructure Replacement & Improvement Reserve Fund Beginning balance as of _____A pril 1, 2021: 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, 2022:
$2,044,772 $ $ $
$ 283,000 $ $ $ 12,411 $2,340,183
$ $ $ $
963,738
$ 150,000 $ $ $ 6,216 $1,119,954
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 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, 2021 : 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:
$ $ $ $ $
$
$
$ $ $ $ $
$ $
$ $ $ $
$ $ $
10,624 3,351 224,869 1,710 124,068
364,622
0
10,624 3,351 224,869 1,710 124,068
364,622 0
104,127
10,624
Interest earned in current year: Ending balance as of March 31, 2022: 2. Stormwater Beginning balance as of April 1, 2021 : 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 ofMarch3 l, 2022: 3. Transportation Beginning balance as of April 1, 2021 : 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, 2022: 4. Parks/Recreation Beginning balance as of April 1, 2021 : 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, 2022: 5. Water Beginning balance as of April 1, 2021 :
$ 57 $ 114,808
$ $ $ $
$ $ $ $ $
42,399
3,351
58 45,808
$1,240,371 $ $ $
$ 224,869 $ $ $ 3,494 $1,468,734
$ $ $ $
$ $ $ $ $
18,629
1,710
28 20,367
$2,438,564
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, 2022:
$ $ $
$ 124,068 $ $ $ 634 $2,563,266