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FIRST NATIONS TAX COMMISSION COMM ISSION 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 IND/AN BAND SECOND ANNUAL EXPENDITURE AMENDING LAW, 2024
Dated at Kamloops, British Co lumbia this 22nd day of November, 2024.
On behalf of the First Nations Tax Commission
PENTICTON INDIAN BAND SECOND ANNUAL EXPENDITURE AMENDING LAW, 2024 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.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 enacted the Penticton Indian Band Annual Expenditure Law, 2024 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 Penticton Indian Band duly enacts as follows: 1. This Law may be cited as the Penticton Indian Band Second Annual Expenditure Amending Law, 2024.
2. The Penticton Indian Band Annual Expenditure Law, 2024 is amended by deleting the Schedule to that law and replacing it with the Schedule attached to this Law.
3. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Penticton Indian Band Annual Expenditure Law, 2024.
4. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission.
A quorum of Council consists of five (5) members of Council. 0 ~ ~E~I
THIS LAW IS HEREBY DULY ENACTED by Council on the 22nd day of October, 2024, at IR No. 1 Penticton Indian Band Admin Office, in the Province of British Columbia.
J
Councillor Lesley Gabriel
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Councillor Clint Gabriel - :-::::---. __- --~-/7'1'/ Councillor Timmothy Lezard
Councillor Charlene Roberds dv ~ Councillor Vivian Lezard
Councillor Dolly Kruger
Councillor Fred Kruger
SCHEDULE ANNUAL BUDGET
PART 1: REVENUES 1. Prope1ty Tax Revenues to be collected in budget year a. Property Tax Revenues b. Property Tax - interest and penalties c. Tax Certificate Fees 2. Moneys from Reserve Funds a. Capital Reserve Fund
Total Revenues:
PART2:EXPENDITURES 1. Government Expenditures a. General Administration, IT, Communication, Rcrds Mgt,HR b. Property Tax Administration c. Intergovernmental Affairs Chief & Council d. Board of Review 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 b. Culture -Language Department c. Culture & Recreation - Natural Resource Tek 5. Community Development a. Planning Engineering & Capital b. Lands Department c. Daycare d. Footprints e. PIB Utilities f. Home Owners Representation g. Water Operations h. Community Hall Upgrades i. Stormwater Facility Construction 6. Other Services a. Municipal Agreement RDOS b. Hospital District
$3,717,650.13 $28,000.00 $3,000.00
$186,315.68
$3,934,965.81
$450,742.00 $389,701.00 $ 260,000.00 $ 7,500.00
$400,000.00 $85,000.00
$336,513.00 $24,067.00
$24,515.00 $40,000.00 $40,000.00
$290,000.00 $60,000.00 $5,000.00 $50,000.00 $120,000.00 $1,786.81 $125,940.00 $135,000.00 $200,000.00
$55,000.00 $130,000.00
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c. Library Services d. City of Penticton Sewer agreement e. BC Assessment f. PIB Waste Management g. Social Programs & Assistance 7. Grants a. Home owner grant equivalents: 8. Contingency Amounts a. Contingency Amount
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 BALANCE
$34,000.00 $32,000.00 $32,000.00 $37,112.00 $5,000.00
$600,000.00
$100,000.00
$4,070,876.81
$135,911.00
$0.00 $0.00
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. Municipal Agreement RDOS $55,000.00 b. Hospital District $130,000.00 c. City of Penticton Library Agreement $34,000.00 d. City of Penticton Sewer Agreement $32,000.00 e. BC Assessment $32,000.00 f. Penticton Indian Band Waste Management $37,112.00 g. Social Programs & Assistance $5,000.00 h. City of Penticton Fire Agreement $400,000.00
Note: This Budget includes the attached Appendix
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1 Reserve Fund Balances
1. Capital Reserve fund Beginning balance as of January 1, 2024 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: b. from _____ reserve fund as a transfer: c. money's borrowed for another purpose: Interest earned in current year: Ending balance as of December 31, 2024 2. Contingency Reserve fund Beginning balance as of January 1, 2024 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: b. from _____ reserve fund as a transfer: c. money's borrowed for another purpose: Interest earned in current year: Ending balance as of December 31, 2024
$1,179,913.97
$186,315.68 $0.00 $0.00
$0.00 $0.00 $0.00 $44,215.12 $1,037,813.41
$602,078.50
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $26,792.49 $628,870.99
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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, 2024 Transfers out a. to cmTent 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 current budget year (e stimated): Interest earned in current year: Ending balance as of December 31, 2024 1. Water Facilities Beginning balance as of January 1, 2024 Transfers out a. to current year's development cost charge Transfers in a. development cost charge revenues to be collected in current budget year (e stimated): Interest earned in current year: Ending balance as of December 31, 2024 1. Sewer Facilities Beginning balance as of January 1, 2024 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 current year: Ending balance as of December 31, 2024
$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
$0.00
$0.00
$0.00 $0.00 $0.00
$0.00
$0.00
$0.00 $0.00 $0.00
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