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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 Cook's Ferry Indian Band in the Province of British Columbia,
COOK'S FERRY ANNUAL EXPENDITURE LAv½ 2022
Dated at Kamloops, British Columbia this 20th day of December, 2022.
Chief Com mi · ner C.T. (Manny) Jules On behalf of the First Nations Tax Commission
a
The Council of the District Province Place
Date
Cook's Ferry Indian Band Nlaka'parnux Nation
BAND COUNCIL RESOLUTION Number 2022111 ~06
14 Day
COOK'S FERRY INDIAN BAND BRITISH COLUMBIA REGION SOUTH BRITISH COLUMBIA SPENCES BRIDGE
11 Month
2022 Year
Page 11
The following Resolution was passed by a quorum of Council.
RE: ANNUAL EXPENDITURE LAW, 2022 [REVISED]
Page 1 of 3
WHEREAS the Cook's Ferry Indian Band is a Band as defined within the meaning of the Indian Act, R.S.C., 7985, c-/-5 and has the inherent right to self-government; and
WHEREAS the Cook's Ferry Indian Band has adopted a Financial Administration Law; and
WHEREAS the Financial Administration Law defines the approvals level for procurement; and
WHEREAS the Council of the Cook's Ferry Indian Band approved at its September 26, 2022 meeting of Council, Annual Expenditure Law, 2022 with Band Council Resolution 20220926-03; and
WHEREAS under the instructions of the First Nations Tax Commission, Band Council Resolution 20220926-03 needed to be revised; and
WHEREAS set out in those instructions, the Cook's Ferry Indian Band provides those revisions; and
WHEREAS:
A. Pursuant to section 5 of the First Nations Fiscal Management Act, the Council of the First Nation may make laws respecting taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy, possess or use 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.1) 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 of revenues raised in the current taxation year, and wishes to authorize expenditures made in accordance with section 13.1 of the Act; and
NOW THEREFORE the Council of the Cook's Ferry duly enacts as follows:
1. This Law may be cited as the Cook's Ferry Annual Expenditure Law, 2022.
2. In this Law:
'I. ·------------- ------·--··-----· -·----·-------·-·--·- ·----- - ··· __ ·--···---·-··------· -· -·--·----·-·-- --------P a_ _ g e I 2 of 3_
"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 Cook's Ferry Property Assessment Law, 1993; "Council" has the meaning given to that term in the Act; Page j 2 "First Nation" means the Cook's Ferry 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 a 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 Cook's Ferry Indian Band's Property Taxation Law 1993; and
3. The Cook's Ferry Indian Band's Annual budget for the budget year beginning April 1, 2022, and ending March 31, 2023, 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. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule. 8. 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. 9. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 10. 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. 11. (A) The Schedule attached to this Law, including any Appendices, forms part of and is an integral part of this Law. (B) A reference to the Schedule is a reference to the Schedule to this Law. 12. 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 14 th day of November, 2022, on Cook's Ferry Indian Band Reserve within the unceded Nlaka'Pamux territory at Spences Bridge, in the Province of British Columbia; and
THAT this Band Council Resolution was passed at a duly convened me~ of the Council on November 14, 2022.
A quorum of this band consists of ___,3,..___ Council Members
(COUNCILLOR)
(CHIEF)
&dt/eudt (COUNCILLOR)
PART 1: REVENUES
SCHEDULE ANNUAL BUDGET 2022-2023
1. Local revenues to be collected in budget year: a. Property Tax Revenues b. Proceeds from borrowing in current year a. First Nations Financial Authority c. Moneys from Reserve Funds d. Moneys borrowed from Reserve Funds
TOTAL REVENUES
$81 ,220.61
$81.220.61
Page J 3 of 3
Page J 3
PART 2: EXPENDITURES
1.
2.
General Government Expenditures a. Executive and Legislative b. General Administrative C. Assessment & Audit d. Other General Government
Protection Services a. Fire Protection b. Fire Protection Infrastructure & equipment C. Emergency Operations Services d. Regulatory Measures e. Other
3. Transportation a. Roads and Streets (Admin Parking Lot Safety) b. Snow and Ice Removal (Snow & Dust Control)
4.
C. Parking d. Public Transit e. Other Transportation
Recreation, Cultural Services, and Community Development a. Housing b. Planning and Zoning C. Community Planning d. Economic Development Program e. Tourism f. Trade & Industry g. Land Rehabilitation & Beautification h. Regional Planning & Development i. Recreation & Infrastructure J. Culture k. Heritage Protection
I.
Other
5. Environment Health Services a. Water Purification and Supply b. Sewage Collection and Disposal
C. Garbage Waste Collection and Disposal d. Recycling e. Other Environmental Services
$ 0 $ 3,771 $ 0 $ 0
$ 10,000 $ 60,000 $ 0 $ 0 $ 0
$ 10,000 $ 5,000
$ $ $
0 0 0
$ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 50,000 $ 0 $ 0 $ 0
$ 20,000 $ 0
$ 2,360 $ 0 $ 0
6. Fiscal & Other Services a. Long-term Borrowing Payments to the First Nations Finance Authority $ b. Interim Financing Payments to the First Nations Finance Authority $
C. Other Loan Payments d. Accelerated Debt Payments e. Other Fiscal Services f. Health
$ $ $ $
0 0
0 0 0 0
g. Social Programs and Assistance h. Agriculture (Assessment of Irrigation Intake Infrastructure) i. Education j. Other Services
7. Grants a. Home owner grant equivalents b. Other
8. Contingency Amounts
9. Transfers into Reserve Funds
10. Repayment of Moneys borrowed from Reserve Funds
TOTAL EXPENDITURES
PART 3: ACCUMULATED SURPLUS/DEFICIT .L Accumulated Surplus - Local revenues carried forward from the previous budget year
2. Accumulated Deficit - Local revenue expenditures carried forward from the previous budget year
BALANCE
$ $ $ $
$ $
0 0 0 1,220.61
0 0
$ 10,000
$
$
0
0
$172,351.61
$131,131
$
0
$40,000.00
Pa g eJ4 of 3
Page 14
Note: The First Nation has the following 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:
b. Thompson Nicola Regional District -[911 Dispatch, Water, and Garbage] c. BC Hydro - [Street Lighting]
$ 14,836.00 $ 2,162.00