PART IIIMeetings and Referenda of the Band (continued)
Special Band Meetings and Referenda (continued)
Marginal note:Regulations respecting special band meetings and referenda
87 (1) The Governor in Council may make regulations respecting special band meetings and referenda, including, without limiting the generality of the foregoing, regulations respecting any of the specific matters referred to in subsection 86(1).
Marginal note:Where regulations apply
(2) The regulations made under subsection (1) apply in respect of a special band meeting or referendum only if, at the time of the calling of that special band meeting or referendum, there is not in force any applicable by-law made under subsection 86(1).
Marginal note:Where regulation or by-law not complied with
88 Non-compliance with a by-law made under section 86 or a regulation made under section 87 does not affect the validity of the result of a vote unless such non-compliance materially affected that result.
PART IVFinancial Administration
Marginal note:Fiscal year of band
Marginal note:By-law changing fiscal year
(2) The band may, by by-law,
Marginal note:Transition between old and new fiscal years
(3) Where a by-law is made under subsection (2), the fiscal year provided for in the by-law cannot commence until after the end of the fiscal year in which the by-law came into force.
(4) Where a by-law is made under subsection (2), the period between the end of the fiscal year in which the by-law came into force and the commencement of the fiscal year provided for in the by-law shall be deemed to be a separate fiscal year for the purposes of this Part.
- 1984, c. 18, s. 89
- 2018, c. 4, s. 122(E)
90 (1) The band shall, by resolution, prior to the beginning of each fiscal year, adopt a budget for that fiscal year, and may, if it deems necessary in the course of the fiscal year, adopt supplementary budgets for that fiscal year.
Marginal note:Explanation and distribution
(2) Forthwith after adopting a budget or supplementary budget, the band shall
Marginal note:Where delay in adopting budget
(3) Where the band fails to adopt a budget for a fiscal year prior to the beginning of that fiscal year, the budget and any supplementary budgets of the previous fiscal year apply until a new budget is adopted.
(4) The band may make by-laws respecting the preparation and implementation of budgets.
Marginal note:Authorization to spend moneys
(5) The band may not expend moneys or commit itself, by contract or otherwise, to expend moneys, unless
Marginal note:Position of other party
(6) Non-compliance by the band with subsection (5) does not affect the validity or enforceability, with respect to the other party, of the band’s commitment to expend moneys, if the other party took reasonable steps to satisfy itself that the band had complied with subsection (5).
Marginal note:Where inconsistency with budget
(7) Where a by-law or resolution referred to in subsection (5) is inconsistent with the band’s budget or a supplementary budget, the by-law or resolution shall so state, but a non-compliance with this subsection does not affect the validity of the by-law or resolution.
- 1984, c. 18, s. 90
- 2009, c. 12, s. 10
- 2018, c. 4, ss. 46, 122(E)
Marginal note:Books of account and financial records
(a) contain, as a minimum,
(b) conform with generally accepted accounting principles; and
(c) permit a comparison between
Marginal note:Access to books and records
(2) The Minister or a council member or elector of the band, or any person authorized in writing by the Minister or by a council member or elector, may, at any reasonable time, inspect the books of account and financial records of the band, and a person is guilty of an offence who
(2.1) [Repealed, 2018, c. 4, s. 47]
- 1984, c. 18, s. 91
- 2009, c. 12, s. 11
- 2018, c. 4, ss. 47, 122(E)
Marginal note:Band to prepare annual financial statement
92 Within two months after the end of each fiscal year, the band shall prepare a financial statement in comparative form, containing, as a minimum,
(a) a balance sheet;
(b) a statement of revenues and expenditures and a comparison of these with the amounts stated in the band’s budget and any supplementary budget; and
(c) any other information necessary for a fair presentation of the financial position of the band.
- 1984, c. 18, s. 92
- 2018, c. 4, s. 122(E)
Marginal note:Appointment of auditor
Marginal note:Where band fails to make appointment
(2) Where no auditor has been appointed under subsection (1) within three months after the beginning of a fiscal year, the Minister may appoint an auditor for that fiscal year and fix his remuneration.
Marginal note:Term of office
(3) The auditor appointed pursuant to subsection (1) or (2) holds office until he is re-appointed, or a new auditor is appointed, under subsection (1) or (2).
Marginal note:Where vacancy occurs
(4) Where a vacancy occurs during the term of the auditor, the band shall forthwith appoint a new auditor for the remainder of the term of the former auditor and shall fix the new auditor’s remuneration.
Marginal note:If band fails to act
(5) If the band fails to act under subsection (4), the Minister may appoint a new auditor and fix that auditor’s remuneration.
Marginal note:Notice to the band
(5.1) The Minister shall inform the band in writing of the appointment.
Marginal note:Band to pay remuneration
(6) In all cases the auditor’s remuneration shall be paid by the band.
- 1984, c. 18, s. 93
- 2009, c. 12, s. 12
- 2018, c. 4, ss. 48, 122(E)
- Date modified: