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FIRST NATIONS TAX COMMISSION COMMISSION DE LA FISCALITE DES PREM IERES 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 IND/AN BAND ANNUAL EXPEND/TIURE LAW, 2023
Dated at Kamloops, British Columbia this 26th day of May, 2023.
~Manny)Jules On behalf of the First Nations Tax Commission
PENTICTON INDIAN BAND ANNUAL EXPENDITURE LAW, 2023 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 ofthe 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 m 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, 2023. 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, 2021; "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 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 Penticton Indian Band Property Taxation Law, 2021. 3. The First Nation's annual budget for the budget year beginning January 1, 2023, and ending December 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. 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 any 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.
THIS LAW IS HEREBY DULY ENACTED by Council on the 23 rd day of May, 2023, at IR No. 1 Penticton Indian Band Admin Office, in the Province of British Columbia.
A quorum of Council consists of five (5) members of Council. ..c;;:;?2) Chief Greg Gabriel e~~ G6?
Councillor Timmothy Lezard
Councillor Charlene Roberds
Councillor Dolly Kruger
Councillor Fred Kruger
Councillor Vivian Lezard
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PART 1: REVENUES
SCHEDULE ANNUAL BUDGET
1. Property Tax Revenues to be collected in budget year a. Property Tax Revenues b. Prope1iy Tax interest and penalties c. Tax Certificate Fees 4. Moneys from Reserve Funds b. Capital Reserve Fund TOTAL REVENUES:
PART 2: EXPENDITURES 1. Government Expenditures a. General Administration, IT, Communication, Rcrds Mgt, HR
b. Property Tax Administration d. Board of Review e. Intergovernmental Affairs Chief and Council 2. Protection Services a. City of Penticton Fire Protection b. PIB Fire Protection 3. Transportation a. PIB Public Works b. Roads and Streets 4. Recreation and Cultural Services a. Channel Land Maintenance
$3,342,746.05 $28,000.00 $2,700.00
$640,000.00 $4,013,446.05
$389,742.00
$368,292.00 $7,500.00 $242,804.00
$334,052.00 $60,000.00
$160,000.00 $50,000.00
$5,100.00
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b. Natural Resource 5. Community Development h. Water Master Plan i. Water Hookup Feasibility j. Utility Vehicle Maintenance & New a. Planning Engineering & Capital b. Lands Department c. Daycare d. Footprints e. PIB Utilities f. Depreciation Expenses & Fixed Assets g. Home Owners Representation 6. Other Services a. Municipal Agreement RDOS b. Hospital District c. Library Services d. City of Penticton Sewer agreement e. BC Assessment f. PIB Waste Management 7. Grants a. Home owner grant equivalents: 8. Additional Contingency 9. Transfers into reserve funds a. Contingency Reserve Fund b. Capital Reserve Fund TOTAL EXPENDITURE:
$50,000.00
$300,000.00 $190,000.00 $150,000.00 $217,000.00 $60,000.00 $40,000.00 -$40,000.00 $100,000.00 $8,830.00 $2,036.00
$70,000.00 $120,364.00 $36,800.00 - $32,636.00 $25,000.00 $13,407.00
$500,000.00 $100,000.00
$114,883.05 $450,000.00 $4,238,446.05
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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
BALANCE
$225,000.00
$0.00
$4,238,446.05
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:
a. BC Assessment b. RDOS Agreement c. Penticton Indian Band Waste Management d. Hospital District e. City of Penticton Library Agreement f. City of Penticton Fire Agreement g. Penticton Sewer Agreement
$25,000.00 $70,000.00 $13,407.00 $120,364.00 $36,800.00 $334,052.00 $32,636.00
Note: This Budget includes the attached Appendix
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Appendix 1 Reserve Fund Balances
1. Capital Reserve fund Beginning balance as of January 1 2023 Transfers out a. to current year's revenues: b. to _____ reserve fund as a transfer: c. money's borrowed for another purpose: Transfers in a. from current year's revenues: Interest earned in current year: Ending balance as of December 31 2023 1. Contingency Reserve fund Beginning balance as of January 1 2023 Transfers out a. to cunent year's revenues: b. to _____ reserve fund as a transfer: c. money's bon-owed for another purpose: Transfers in a. from current year's revenues: Interest earned in cmTent year: Ending balance as of December 31 2023
$1,319,644.78
$640,000.00 $0.00 $0.00
$450.000.00 $50,269.19 $1,179,913.97
$461,544.43
$0.00 $0.00 $0.00
$114,883.05 $25,651.02 $602,078.50
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Appendix 2 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 b. Water Facilities c. Sewer Facilities Total Development Cost Charge Revenues
Expenditures Total Development Cost Charge Expenditures Balance:
B. Development Cost Charge Reserve Fund Balances 1. Transportation Facilities Beginning balance as of January 1, 2023 Transfers out a. to current year's development cost charge b. to ----- reserve fund as a transfer: c. money's borrowed for another purpose: Transfers in a. development cost charge revenues to be collected in cmTent budget year (estimated):
Interest earned in cunent year: Ending balance as of December 31, 2023
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00
$0.00
$0.00 $0.00 $0.00
$0.00
$0.00 $0.00
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2. Water Facilities Beginning balance as of January 1, 2023 Transfers out a. to current year's development cost charge Transfers in a. development cost charge revenues to be collected in current budget year (estimated):
Interest earned in cunent year: Ending balance as of December 31, 2023 3. Sewer Facilities Beginning balance as of January 1, 2023 Transfers out
a. to current year development cost charge revenues Transfers in a. Development cost charges to be collected in current budget year (e stimated) Interest earned in current year: Ending balance as of December 21, 2023
$0.00
$0.00
$0.00
$0.00 $0.00
$0.00
$0.00 $0.00 $0.00 $0.00
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