PART IVFinancial Administration (continued)
Marginal note:Duty of auditor
94 (1) The auditor shall, within four months after the end of the band’s fiscal year, prepare and submit to the band (with a copy to the Minister) a report on the band’s financial statement, stating whether, in the opinion of the auditor, the financial statement presents fairly the financial position of the band in accordance with generally accepted accounting principles applied on a basis consistent with that applied in the previous fiscal year.
Marginal note:Where report delayed
(2) If the auditor has not been able to prepare the report within the period mentioned in subsection (1), the auditor shall notify the band and the Minister of the reasons for the delay.
Marginal note:Explanation of auditor’s report
(3) The band shall present and explain the auditor’s report to the members of the band at an ordinary band meeting.
Marginal note:Copy of auditor’s report to be made available for inspection
(4) The band shall make a copy of the auditor’s report available at the head office of the band, for inspection by members of the band at reasonable hours.
- 1984, c. 18, s. 94
- 2009, c. 12, s. 13
- 2018, c. 4, ss. 49, 122(E)
Marginal note:Auditor’s access to records, etc.
95 For the purpose of preparing his report under subsection 94(1), the auditor may at all reasonable times inspect the financial records, accounts, books, minutes vouchers and receipts of the band, its subsidiaries and any person or body who administers money on behalf of the band (in so far as the records or other documents relate to the money being administered on behalf of the band), and any person who
(a) obstructs the auditor in the performance of his duties, or
(b) having control or possession of any such documents, fails to give the auditor all reasonable assistance in the performance of his duties
is guilty of an offence.
Borrowing Powers of Band
Marginal note:Borrowing limitations
Marginal note:Short-term and long-term borrowing
(2) For the purposes of this section and sections 97 and 98,
(a) money shall be deemed to be borrowed on a short-term basis only if
(b) all borrowing that is not on a short-term basis shall be deemed to be on a long-term basis.
Marginal note:Repayment of loan
(3) Where a source of revenue has been identified pursuant to subparagraph (2)(a)(iii), moneys received by the band from that source shall be applied to the repayment of the loan in question.
- 1984, c. 18, s. 96
- 2018, c. 4, s. 122(E)
Marginal note:Borrowing by-laws
Marginal note:Long-term borrowing
(2) A by-law made under subsection (1) authorizing long-term borrowing, other than for housing purposes, must be approved by the electors of the band at a special band meeting or referendum at which at least 20% of the electors voted on the matter.
(3) The band may not borrow on a long-term basis until regulations made under section 98 are in force.
- 1984, c. 18, s. 97
- 2018, c. 4, ss. 50, 122(E)
Marginal note:Regulations re long-term borrowing
98 The Governor in Council may make regulations respecting long-term borrowing by the band.
- 1984, c. 18, s. 98
- 2018, c. 4, s. 51
Marginal note:By-laws re contracts and tenders
99 The band may make by-laws respecting procedures for the awarding of contracts and the calling of tenders in relation thereto, and such by-laws may take into account the preferential contract and employment benefits for Naskapi beneficiaries contained in the Northeastern Quebec Agreement or established pursuant to that agreement.
- 1984, c. 18, s. 99
- 2018, c. 4, s. 52
Appointment of Administrator
Marginal note:When administrator may be appointed
100 (1) If, as a result of an inspection by the Minister or a person authorized by the Minister under subsection 91(2), the auditor’s report under subsection 94(1), or any non-compliance with the provisions of this Part, the Minister is of the opinion that the financial affairs of the band are in serious disorder, the Minister may give written notice to the band, of his or her intention to appoint an administrator to administer the financial affairs of the band, setting out his or her reasons for so doing.
Marginal note:Band’s opportunity to remedy situation
(2) Where the band receives a notice under subsection (1), it shall forthwith take corrective measures to remedy the situation referred to in the notice.
Marginal note:Appointment of administrator
(3) At any time between 60 days and one year after giving notice to the band under subsection (1), the Minister may, if the Minister is of the opinion that the situation referred to in the notice has not been adequately remedied, appoint, by order, an administrator to administer the financial affairs of the band, and the order shall set out the duties of the administrator. The Minister shall send a copy of the order without delay to the band.
Marginal note:Effect of appointment
(4) Where an administrator has been appointed pursuant to subsection (3), no person shall expend moneys of the band without the consent of the administrator, and any person who violates this subsection is guilty of an offence.
Marginal note:Administrator’s term
(5) The administrator appointed pursuant to subsection (3) holds office for a term of four months from the date of his appointment.
Marginal note:Extension of term
(6) At the expiration of the administrator’s term of appointment referred to in subsection (5), the Minister may, where he is of the opinion that the financial affairs of the band continue to be in serious disorder, reappoint the administrator, or appoint a new administrator, for a further period not exceeding four months.
(7) The Minister’s power under subsection (6) applies also at the expiration of the term of appointment of an administrator appointed or re-appointed under that subsection.
- 1984, c. 18, s. 100
- 2009, c. 12, s. 14
- 2018, c. 4, ss. 53, 122(E)
PART VResidence and Access Rights on Category IA-N Land
Marginal note:General prohibition against residing, etc.
101 No person may reside on, enter or remain on Category IA-N land otherwise than in accordance with a residence or access right under this Part.
- 1984, c. 18, s. 101
- 2018, c. 4, s. 123
Marginal note:Rights subject to by-laws
Marginal note:By-laws respecting the exercise of residence and access rights
(2) The band may make by-laws for the purpose of regulating, on its Category IA-N land, the exercise of residence or access rights conferred by sections 103 to 106, but, except in the case of an authorization to reside under paragraph 103(2)(a) or an authorization of access under paragraph 105(5)(e), such a by-law may not, notwithstanding section 8, unreasonably restrict or, except as provided by subsection 103(3), effectively deny any such residence or access right.
- 1984, c. 18, s. 102
- 2018, c. 4, s. 55
Marginal note:Right to reside on Category IA-N land
Marginal note:Special categories of persons who may reside on Category IA-N land
(2) In addition to persons described in subsection (1), the following persons may reside on Category IA-N land of the band:
(a) a person so authorized in writing by the band or by a by-law of the band;
(b) a person so authorized by virtue of a grant from the band under Part VIII;
(c) an administrator holding office pursuant to section 100; and
(d) subject to subsection (3), a person engaged in administrative or public duties approved by the band or scientific studies approved by the band.
Marginal note:Band’s control over number of outsiders
(3) The band may prohibit a person described in paragraph (2)(d) from residing on its Category IA-N land where the number of such persons would be such as to significantly alter the demographic composition of the community.
- 1984, c. 18, s. 103
- 2018, c. 4, s. 56
- Date modified: