Manual for the Administration of Band Moneys

Preamble

The Manual for the Administration of Band Moneys and "moneys" related provisions of the Indian Act (the Act) are issued under the authority of the Assistant Deputy Minister (ADM) of the Resolution and Individual Affairs (RIA) sector, Department of Aboriginal Affairs and Northern Development Canada AANDC.

This manual and subsequent chapters are intended to authorize and provide direction to AANDC headquarters, regional and district offices and in particular, Regional Directors General and persons designated by them to carry out specific tasks and responsibilities related to carrying out the administration of the moneys provisions of the Indian Act, its regulations and associated policies.

This manual is composed of chapters that set out the National Expenditure Request Procedure Guidelines for the administration of Band moneys. For consistency, this manual and its chapters, including the National Expenditure Request Procedure Guidelines chapters, follow common language usage unless otherwise prescribed.

1.0 Purpose

The purpose of this manual is to authorize and outline the chapters, responsibilities and procedures with respect to the administration of Band capital and revenue moneys.

2.0 Application

This manual and related chapters and procedures are intended to apply to all departmental employees and anyone working on behalf of the Department, and Bands, as well as affirm the application of those chapters, responsibilities and procedures with respect to the administration of Band capital and revenue moneys.

3.0 Issuing Authority

This manual is issued under the authority of the Assistant Deputy Minister of the Resolution and Individual Affairs (RIA) sector. It replaces and supersedes all previous manuals and direction given on this subject, including Program Circular H-12 dated March 15, 1983 on the expenditure of Band capital moneys.

4.0 References

Legislation

Access to Information Act, R.S.C. 1985, c. A-1.

Canadian Environmental Assessment Act, S.C. 1992, c. 37.

Employment Insurance Act, S.C. 1996, c. 23.

Financial Administration Act, R.S.C. 1985, c. F-11.

First Nations Lands Management Act, S.C. 1999, c. 24, s. 5.

First Nations Oil and Gas and Moneys Management Act, S.C. 2005, c. 48.

Indian Act, R.S.C. 1985, I-5.

Indian Oil and Gas Act, R.S.C. 1985, c. I-7.

Privacy Act, R.S.C. 1985, c. P-21.

Regulations

Indian Band Council Procedure Regulations, C.R.C., c. 950

Indian Bands Revenue Moneys Regulations, [1993] C.R.C., c. 953.

Indian Oil and Gas Regulations, [1995] S.O.R./94-753.

Indian Referendum Regulations, [1978] C.R.C., c. 957.

Receipt and Deposit of Public Moneys Regulations, [1997] C.R.C. c. 728, as amended by S.O.R./98-128, 83-828 and 94-402.

Decisions

Attorney General of Canada v. Canard, [1976] 1 S.C.R. 170.

Guerin v. R., [1984] 2 S.C.R. 335, [1984] 6 W.W.R. 481, 59 B.C.L.R. 301, 36 R.P.R. 1, 20 E.T.R. 6, 13 D.L.R. (4th) 321, [1985] 1 C.N.L.R. 120, 55 N.R. 161(S.C.C.).

Lady Virginia Kemp v. M.N.R. [1947] Ex. C.R. 578-586.

Moon v. Campbell River Indian Band, [1996] 3 F.C. 907.

Rick Gilbert v. Alice Abbey, [1992] 4 C.N.L.R. 21.

Sparrow v. R., [1990] 1 S.C.R. 1075, [1990] 70 D.L.R. (4th) 385, [1990] 4 W.W.R. 410, [1990] 56 C.C.C. (3d) 263, [1990] 3 C.N.L.R. 160, [1990] 46 B.C.L.R. (2d) 1.

Policies and Manuals

Financial Management Manual, Volume 3, Part 5, Transfer Payments, Chapter 5.16 Funding Arrangements - Management Control Framework for the Receipt of Reporting requirements, Section 8.10 Indian Moneys. February 27, 2003.

Financial Management Manual, Volume 3, Part 6, Chapter 6-3 Receipt and Deposit of Public Money, December 1, 2000.

FNOGMMA Moneys Implementation Policy, November 2006.

Indian Moneys Manual, 1999.

Records Management Policy, September 29, 1999.

Order in Council (P.C. 1981-3/255) dated January 29, 1981.

Treasury Board Comptrollership, Chapter 3-3, Policy on Deposits, July 1, 1995.

5.0 Glossary of Terms and Definitions

In this manual,

"the Act"

means, the Indian Act;

"Band"

means within the meaning of section 2 of the Act;

"Band council"

means the council of a Band within the meaning of section 2 of the Act;

"band council resolution (BCR)"

refers to the resolution or authorizing document approved by quorum of the council of a Band at a duly convened meeting of the Band council;

"Band List"

means a list of persons that is maintained under section 8 of the Act by the Band or the Department;

"change-of-purpose BCR"

refers to a new BCR requesting unilateral change to a previous BCR from a Band council that wishes to change the purpose for which Band moneys are to be used;

"commercial farm"

refers to large-scale production of crops for sale, intended for widespread distribution to wholesalers or retail outlets and into world markets and may also include livestock production and livestock grazing.

"community consent"

means, the consent of the majority of the electors of a Band in favour of a proposal of the Band council for the benefit of the Band membership;

"Consolidated Revenue Fund" (CRF)

refers to the aggregate of all public moneys that are on deposit at the credit of the Receiver General, as defined under the Financial Administration Act (FAA);

"Department"

means Aboriginal Affairs and Northern Development Canada AANDC;

"Documentation Requirements"

, refers to Appendix D, which provides a list of 'General Documentation Requirements' for paragraphs 64(1)(a) to (k) including a general list for 'Demonstrating Benefits' criteria. Each paragraph and section may have additional documentation requirements and will be identified as indicated.

"environmental assessment"

, in respect of a project, refers to an assessment of the environmental effects of the project that is conducted in accordance with Canadian Environmental Assessment Act (CEAA) and subsequent regulations;

"environmental audit"

refers to a review of the existing environmental condition of land proposed to be acquired as an addition to reserve under 64(1)(d), and/or the acquisition of off-reserve lands by a Band under 64(1)(k) of the Act;

"environmental screening"

refers to an environmental assessment that is conducted pursuant to section 18, and that includes a consideration of the factors set out in subsection 16(1) of CEAA;

"expenditure"

refers to the action or process of disbursing funds from the CRF at the request of a Band by BCR for a specified purpose in accordance with sections 64, 66 and 69 of the Act;

"Indian moneys," "Band moneys" and "moneys,"

means all moneys collected, received or held by Her Majesty for the use and benefit of Indians or Bands, within the meaning of section 2 of the Act;

"informed consent"

for this manual, has the same meaning as community consent and consent of the majority of electors as per paragraph 2(3) (a) of the Act;

"loan guarantees"

as described under section 64(1)(j) where the Minister provides approval for a First Nation to act as guarantor and only capital moneys will be used as security for the payment when there is a default, and does not mean Ministerial Loan Guarantees as prescribed by the Department's Ministerial Loan Guarantee policy whereby the Minister acts as guarantor and responsible for paying defaults;

"loan"

as described under 64(1)(j) where the Minister provides approval to grant a loan to a member of the Band for housing purposes only, and may or may not use capital moneys only as a form of security;

"mentally incompetent Indian"

means an Indian who, pursuant to the laws of the province in which he resides, has been found to be mentally defective or incompetent for the purposes of any laws of that province providing for the administration of estates of mentally defective or incompetent persons;

"Minister"

means, the Minister of Aboriginal Affairs and Northern Development Canada;

"minor"

means, a "child" pursuant to section 2 of the Act, and also means the "infant child" of a person, pursuant to the Act, is registered as an Indian or is entitled to be registered as an Indian, and includes a child born out of wedlock, a legally adopted child in accordance with Indian custom.

"negotiated cheque"

means a cheque or other written order to pay drawn on the Receiver General or on the account of the Receiver General, or for cashing or negotiating any other instrument issued as authority for the payment of money out of the Consolidated Revenue Fund, or on a cheque drawn in favour of the Government of Canada or any of its departments and tendered for deposit in the Consolidated Revenue Fund.

"new Band"

refers to a new Band that has been established from an existing Band or any part thereof, such portion of the reserve lands and funds of the existing Band as the Minister determines shall be held for the use and benefit of the new Band pursuant to section 17 of the Act;

"ordinarily resident on a reserve"

means, residence in customary mode of life of person, as opposed to special, occasional, casual residence^{Footnote 1};

"pay list"

refers to a list of all individuals entitled to receive a share of a per capita distribution (PCD) as of the date of a distribution complied either by the Department or the Band. This list must also identify the minors, children-in-care, adoptees, mentally incompetent Indians; deceased individuals who were members as of the effective date of the distribution and those individuals who will be absent on the date the distribution is made or identify their whereabouts as unknown.

"per capita distribution"

refers to the distribution of equal share of capital moneys to every person who is a member of a Band, on the Band List of that Band, and/or is entitled to be on that Band List at the time of the distribution;

"permanent improvements or works"

refers to improvements related to infrastructure, where it is evidenced there is permanent value to the Band or, if not, evidence that the expenditure is a capital investment;

"regulations"

means, the Indian Bands Revenue Moneys Regulations, unless otherwise identified;

"remedial management plan" (RMP)

refers to the strategy for addressing the various financial issues faced by a Band;

"settlement type funds"

refers to moneys owed to a Band as a result from a treaty land entitlement, settlement claim, compensation type agreement or specific claim. These moneys are not Indian Moneys and do not have to be managed pursuant to the Act.

"surrendered lands"

means a reserve or part of a reserve or any interest therein, the legal title to which remains vested in the Crown, that has been released or surrendered by a Band for whose use and benefit it was set apart;

"suspense account"

refers to an 'interest-earning account' of moneys received, which cannot be credited to a Band or individual's account.

6.0 Band Moneys

The Indian Act defines Indian moneys^{Footnote 2} as "all moneys collected, received or held by Her Majesty for the use and benefit of Indians and bands". Under section 62 of the Act these moneys are referred in two categories as:

• Capital moneys - derived from the sale of surrendered lands or the sale of the capital assets of a Band. These moneys include royalties, bonus payments and other proceeds from the sale of timber, oil, gas, gravel or any other non-renewable resource.
• Revenue moneys - defined as all Indian moneys other than capital moneys. They are primarily derived from a variety of sources which include, but are not limited to, the interest earned on Band capital and revenue moneys, fine moneys, proceeds from the sale of renewable resources (i.e., crops), leasing activities (i.e., cottages, agricultural purposes, etc.) and rights-of-way.

It should be noted that Band capital and revenue moneys are not funds which have been appropriated (i.e., approved by vote from time to time) by Parliament. They are deemed public moneys held by the Crown on behalf of Bands and are managed under an entirely different administrative regime.

7.0 Nature of Relationship

The Department has taken the position to apply a high standard to the administration of Band moneys. It is this high standard that departmental officials act impartially and in the best interests of Bands and their members. Department officials must act honestly and show the same care and skill in administering these moneys as would a prudent person in administering his or her own affairs.

The decisions in the Guerin^{Footnote 3} and Sparrow^{Footnote 4} litigation have found that a fiduciary relationship exists between the Crown and Indians in certain cases where there is a trust like relationship established such as in the administration of reserve lands.

In hindsight, the 1992 court decision in the Gilbert v. Abbey^{Footnote 5} case addressed the matter of the fiduciary duty of Chiefs and councillors. The case attests to the fact that duly elected Chiefs and councillors are fiduciaries for all members of the Band. Elected councillors who breach their obligations can be held liable if their decisions are found to be not in the best interest of the Band or its members.

In June 1996, in the case of Moon v. Campbell River Indian Band^{Footnote 6}, the Federal Court Trial Division made a similar ruling and characterized the relationship of Band councils, who accepted moneys from the Crown on the 'express trust' condition that they be paid to the members of the Band, as that of "trustees" towards those members who have not been paid these funds.

8.0 Roles and Responsibilities

AANDC is responsible for administration of the Band moneys provisions of the Act. The Resolution and Individual Affairs (RIA) sector carries out the majority of these functions on behalf of the Department. However, other areas of AANDC including at the regional and district level, such as the Finance Branch, Corporate Services sector, also support or contribute to the moneys management activities. The following sections provide descriptions of the roles and responsibilities of those areas also involved in the administration of Band moneys.

1.0 Purpose

The purpose of this chapter is to authorize and provide general direction to AANDC headquarters, regional and district staff, and Bands on the collection of Band moneys.

2.0 Scope

This chapter applies to the moneys collection provisions of the Indian Act.

3.0 Authority

This chapter is issued under the authority of the Assistant Deputy Minister of the Resolution and Individual Affairs (RIA) sector.

4.0 Accountability

Overall accountability for departmental conformance with this chapter rests with the Assistant Deputy Ministers and Regional Directors General, and persons designated by them to carry out to specific tasks and responsibilities related to the administration of Band moneys provisions of the Indian Act and its regulations.

5.0 Guiding Principles

• The collection of Band moneys is a joint process between Bands and the Minister, each having certain responsibilities.^{Footnote 8}
• Collection responsibilities of the Department include ensuring that the correct amounts of funds are collected in respect of duly executed agreements between a Band and other party, and that the funds are attributed to the appropriate trust account (capital or revenue) of the appropriate Band.
• As prescribed by the Financial Administration Act, public moneys, including Indian (Band) moneys, encompass all fees derived^{Footnote 9} from surrenders of interests in reserve lands.
• Only the Crown has title to reserve lands and, therefore, any Band moneys generated from resource transactions related to those lands must be paid to the Receiver General for Canada.

6.0 Sources of Band Moneys

Band moneys are derived from a variety of sources which, except for the payment of interest, are associated with the following types of renewable or non-renewable resource activities:

• lands and natural resource activity;
• oil and gas activity;
• settlement funds; and
• fine moneys.

7.0 Consolidated Revenue Fund

Band capital and revenue moneys collected or received by the Crown are deposited into the Consolidated Revenue Fund (CRF) which is the single fund used to receive all moneys belonging to Canada. Within the CRF, specific accounts have been set aside for Bands and certain individuals:

• Band capital and revenue accounts;
• individual accounts for minors, adoptees, deceased individuals, dependent adults and missing individuals; and
• suspense accounts for Bands and individuals.

8.0 Payment of Interest

Subsection 61(2) of the Act, provides for the payment of interest on Band capital and revenue moneys. Band moneys earn a rate of return set by the Governor in Council (GIC) through an Order in Council (OIC). Actual interest rates for subsequent periods can be obtained by contacting the Information Management Branch, Corporate Accounting and Treasury Accounting and Financial Reporting Directorate at headquarters.

The method for determining the interest rate currently payable on Band accounts is pursuant to OIC (P.C. 1981-3/255) dated April 1, 1980. Interest rates are based on Government of Canada bonds having a maturity of ten years or over, using the weekly yields published by the Bank of Canada.

Based on the month-end balances on deposit in the Band's account, interest is calculated quarterly and compounded semi-annually. Every six months (April and October), the Treasury Accounting and Financial Reporting (TAFR) Directorate utilizes the Trust Fund Management System (TFMS) to calculate and deposit interest amounts payable on Band capital and revenue accounts.

Interest earned on balances in a Band's capital and revenue account is deposited into the Band revenue account.

9.0 Trust Fund Management System

The Information Management Branch is responsible for managing the financial and computer technical functions of the TFMS including all systems maintenance and development.

The TFMS maintains a record of all moneys collected for and expended by all Bands. It also generates monthly and year-end financial reports for the Department and Bands in which all transactions against the capital and revenue accounts are detailed.

Full access to TFMS is provided to regions and districts responsible for administering Band moneys accounts by TAFR Directorate. Departmental staff may use TFMS to update account information, journal voucher moneys between Band and individual accounts, make disbursements from accounts and generate account history reports. Information on a Bands account history may be also available, upon request, to a third-party working on behalf of AANDC for research purposes such as litigation research.^{Footnote 18}

1.0 Purpose

The purpose of this chapter is to authorize and provide general direction to AANDC headquarters, regional and district staff, and Bands on the moneys provisions of the Indian Act specific to the expenditure of Band moneys.

2.0 Scope

This chapter applies to any Band requesting payment of moneys in accordance with the moneys expenditure provisions of the Act.

3.0 Authority

This chapter is issued under the authority of the Assistant Deputy Minister of the Resolution and Individual Affairs (RIA) sector.

4.0 Accountability

Overall accountability for departmental conformance with this chapter rests with the Assistant Deputy Minister and the Regional Directors General, and persons designated by them to carry out to specific tasks and responsibilities related to the administration of Band moneys provisions of the Indian Act and its regulations.

5.0 Guiding Principles

• Band moneys which are held "in common" for all members of the Band must be used for the benefit of its members.
• Current members of a Band have an interest in Band capital and revenue moneys. Whenever possible consideration should be given to use or conserve existing moneys in such a way as to benefit not only current members but also future generations;
• Bands authorized to control, manage and expend its revenue moneys under section 69, assume full responsibility for all revenue expenditures that are requested by the Bands' council. This includes determining whether any given expenditure will be for the general progress and welfare of the Band and its members.

6.0 Section 61 - Indian Moneys to be Held for Use and Benefit

This subsection affirms that Band moneys must be used for the benefit of its members.

7.0 Section 64 - Capital

This provision provides the Minister with the authority, subject to the consent of a Band council, to authorize and direct the expenditure of capital moneys for a number of specific purposes that are itemized in paragraphs 64(1)(a) through (k) of the Act.

8.0 Section 66 - Revenue

9.0 Section 69 - Revenue

10.0 Indian Band Revenue Moneys Order

Prior to 1990, separate Order in Council's (OIC) were made when Bands were granted section 69 authority. In May 1990, the Indian Band Revenue Moneys Order (SOR/90-297) was made granting approximately 90 Bands authority over their revenue moneys in whole.

In May 1993, the OIC was amended and effectively consolidated all previous Orders related to the granting of section 69 authority. As of September 1997, a total of approximately 440 First Nations were listed in the schedule to the Order.

As a result, the current process for granting a Band authority over its revenue moneys in whole involves seeking GIC authority to add a Band's name to the schedule to the existing Indian Band Revenue Moneys Order.

Where a Band is seeking partial authority over its revenue moneys, a separate OIC must be sought. The 1993 Order cannot be used for this purpose, since it only applies to Bands having full authority.

11.0 Members Transferred from One Band to Another

• Prior to April 17, 1985, when a member transferred from one Band to another, section 16 of the Act prescribed that one per capita share of the former Band's capital and revenue accounts were to be transferred to the new Band's CRF accounts.
• If the per capita share of the former Band exceeded the share of the new Band, the difference was paid directly to the individual member.
• On April 17, 1985, Bill C-31 came into force and these provisions no longer were in force. Therefore, no transfer of Band moneys is made following the transfer of membership. A person who ceases to be a member of one Band by reason of becoming a member of another is not entitled to any moneys held by the Department on behalf of the former Band.

1.0 Purpose

The purpose of this chapter is to authorize and provide general direction to AANDC headquarters, regional and district staff, and Bands on the granting and revoking of section 69 authority over the management of revenue moneys.

2.0 Scope

This chapter applies to any Band that consents to acquire section 69 authority in accordance with the moneys management provisions of the Indian Act.

3.0 Authority

This chapter is issued under the authority of the Assistant Deputy Minister of Resolution and Individual Affairs (RIA) sector.

4.0 Accountability

Overall accountability for departmental conformance with this chapter rests with the Assistant Deputy Minister and Regional Directors General, and persons designated by them to carry out to specific tasks and responsibilities related to the administration of Band moneys provisions of the Indian Act and its regulations.

5.0 Guiding Principles

• The Department will ensure that the Band membership is formally advised about the implications of such an authority.
• The Band council should have a reasonable understanding of the nature and scope of its responsibilities and powers.
• The Band council continues to assume the role of fiduciary and must conduct itself accordingly in managing its revenue moneys.
• Revocation of section 69 authority should be used as a measure of last resort, where the issue is significant and all other avenues to address the particular problems have been considered.

6.0 General Process for Granting 69 Authority

The process for granting section 69 authority to a Band may be summarized as follows:

7.0 General Documentation Requirements^{Footnote 22} for Regional Submissions

Documentation provided to headquarters by regional offices must include the following:

• evidence of informed Band membership consent (community consent);
• an original, duly authorized and complete BCR^{Footnote 23};
• evidence demonstrating that the Band exercises consistent financial responsibility; and
• a letter from the Regional Directors General recommending that the Band be granted section 69 authority, including statements explaining the rationale behind the decision to recommend.
• In support of the recommendation, regions may also wish to include opinions expressed by program managers (i.e., Funding Services, Capital Management, Finance, etc.).

8.0 Department Records of Band Membership Consent

Since section 69 authority will ultimately rest with the Bands' Chief and council. Departmental records must demonstrate that the consent of the membership had been obtained.

9.0 Evidence of Consistent Financial Responsibility

The regional submission will contain statements on the amount of moneys currently in the Band's revenue account as well as a description of any moneys expected to be deposited into the Band's revenue account in the near future (i.e., settlement claims or major leasing agreements which may be pending, etc.).

10.0 Amendments of an Existing Authority

After a Band has been granted section 69 authority, it may later request changes to its powers such as asking for full, rather than partial authority over its revenue moneys.

• The Band will need to conduct a new referendum for this purpose and submit a change-of-purpose BCR and provide support documentation to the Department. A regional submission will be required and the Governor in Council (GIC) authority will be sought.

11.0 Band Divisions

Occasionally a Band having section 69 authority is divided to form two or more Bands. In such cases, the "parent" Band, which originally was granted section 69 authority will automatically retain these powers.

• The newly formed Band must apply for the authority to exercise section 69 powers. An OIC will be sought for the Band once it is established that all the requirements of AANDC's New Bands/Band Algamation policy have been met.

12.0 General Process for Revoking S.69 Authority

The process for revoking section 69 authority of a Band may be summarized as follows:

1.0 Purpose

The purpose of this chapter is to authorize and provide general direction to AANDC headquarters, regional and district staff, and Bands on departmental audit reporting requirements for all expended capital and revenue moneys.

2.0 Scope

This chapter applies to any Band expending Band moneys in accordance with the moneys management provisions of the Indian Act.

3.0 Authority

This chapter is issued under the authority of the Assistant Deputy Minister of the Resolution and Individual Affairs (RIA) sector.

4.0 Accountability

Overall accountability for departmental conformance with this chapter rests with the Assistant Deputy Ministers and Regional Directors General, and persons designated by them to carry out to specific tasks and responsibilities related to the administration of Band moneys provisions of the Indian Act and its regulations.

5.0 Guiding Principles

• The Minister has responsibilities with respect to the approval and expenditure of Band moneys. In line with these responsibilities, it is essential that all approved Band money expenditures be accounted for.

6.0 Audit Reporting Requirements

7.0 Accounting for Expended Funds

When an expenditure of Band moneys is approved and released, the Band council is fully accountable to the Minister and the members of the Band for the subsequent use of those funds.^{Footnote 26}

8.0 Unauthorized use of Funds - Corrective Action

In line with the approval and expenditure of Band moneys responsibilities any variances identified between authorized and actual expenditures should be raised promptly with the Band and the necessary corrective action should be taken to address any concerns. Corrective action may include:

• submitting a 'change-of-purpose' BCR;
• refunding the trust account; and/or
• deferring to the next fiscal year any funds not used in a given year.

Introduction

Bands may request of the Minister, or his/her delegate, to authorize the expenditure of their capital or revenue moneys by submitting a formal request to the Department by way of a Band council resolution (BCR).

Regional and district staff are responsible for assisting Band councils in understanding the Department's administrative requirements for processing and assessing such requests for recommendation of approval or denial. However, it should be noted that the Minister, or the delegated official, makes the final decision on the release of funds.

Given the nature of the Minister's duties, the Department must ensure that the best interests of Band members are kept in mind when considering requests for the release of capital and revenue moneys.

This chapter of the manual describes the general steps involved in processing an expenditure request from the receipt of a BCR in the Department to the final release of funds, as well as affirm the authority to which this chapter applies.

The steps involved in processing an expenditure request are documented in two sections. This first section (Section 1 - Process Overview) provides a general overview of the phases required in processing requests. The second section (Section 2 - Processes and Procedures) is prescriptive in nature and illustrates the procedure to undertake the processes related to the administration of Band moneys.

Chapter (7) of this manual expands on the specific sections and purposes for which capital or revenue moneys can be utilized, as well as identify any pertinent documentation requirements. It is recommended that Chapter (6) be referenced in conjunction with Chapter (7).

1.0 Purpose

The purpose of this chapter is to authorize and provide a standard for AANDC headquarters, regional and district staff on the processes and procedures required in the administration of Band moneys in the form of National Expenditure Request Procedure Guidelines.

2.0 Scope

This chapter shall apply to any Band and/or persons designated to carry out to specific tasks and responsibilities related to the administration of Band moneys provisions of the Indian Act and its regulations.

3.0 Authority

This chapter is issued under the authority of the Assistant Deputy Minister of Resolution and Individual Affairs (RIA) sector.

4.0 Accountability

Overall accountability for departmental conformance with this chapter rests with the Assistant Deputy Ministers and Regional Directors General, and their responsibilities related to the administration of Band moneys provisions of the Indian Act and its regulations.

5.0 Guiding Principles

• The Department must ensure that the best interests of Band members are kept in mind when considering requests for the release of capital and revenue moneys.
• Regional and district staff are responsible for assisting Band councils in understanding and adhering to the Department's administrative requirements for processing such requests.

Section 1 - General Process Overview

• The process is initiated when a Band council adopts a band council resolution (BCR) requesting a release of funds which is then sent to the appropriate regional or district office of AANDC for analysis and assessment of whether the expenditure would benefit the Band, including approving or denying the request within the scope of its delegated authority.
• If it has been determined that an expenditure request falls under paragraphs 64(1)(d) and (k), where this authority has not been delegated, the region must forward its recommendation to the Indian Moneys, Estates and Treaty Annuities Directorate (IMETA), Individual Affairs Branch (IAB), for review and preparation of the final submission for ministerial approval.
• Once an expenditure request is approved by the Minister, the funds are then released to the Band council or, as stipulated in the BCR, directly to a financial institution.

Section 2 - Processes and Procedures

Preamble

Chapter 7 of the manual expands on the specific sections and purposes for which capital or revenue moneys can be utilized, as well as identify any pertinent documentation requirements. The following information concerns the specifics of processing disbursements from Band capital and revenue accounts pursuant to paragraphs 64(1)(a) to (k), subsection 64(2), section 66 and subsection 66(2.1) of the Act.

A. Paragraph 64(1)(a) - Capital Per Capita Distributions (PCDs)

"to distribute per capita to the members of the band an amount not exceeding fifty per cent of the capital moneys of the band derived from the sale of surrendered lands;"

• Provides for the distribution of an equal share of capital moneys to every person who is a member of the Band, or is entitled to be a member of the Band at the time of the distribution.
• Identifies the total amount of moneys that can be released from a Band capital account, which cannot exceed 50 percent of the capital moneys derived from the sale of surrendered lands (which also represent an interest in land and includes royalties from the sale of oil, gas, timber, etc.).
• In considering whether a Band wishes to consent to a PCD, the Band must assess the impact the distribution would have on the members of the Band who may be in receipt of social assistance payments.

B. Paragraph 64(1)(b) - Roads, Bridges, Ditches, Water Courses

"to construct and maintain roads, bridges, ditches and watercourses on the reserves or on surrendered lands;"

1. Applies to expenditures related to the construction and maintenance of roads, bridges, ditches and water courses located on reserves, or on surrendered lands.^{Footnote 55}
2. May provide for the following types of expenditure:
   1. construction: materials, labour, heavy equipment purchase^{Footnote 56} or rental, consulting fees, engineering fees, etc.; and
   2. maintenance: minor and major repairs, snow ploughing, bush-cutting, painting, clearing, summer employment to cover removal of roadside garbage, etc.
3. May authorize the purchase of heavy equipment when the equipment will be primarily used to construct or maintain roads, bridges, ditches and water courses on reserve lands.

C. Paragraph 64(1)(c) - Outer Boundary Fences

"to construct and maintain outer boundary fences on reserves;"

• Provides for the construction and the maintenance of outer boundary fences on reserves.^{Footnote 57}
• The costs related to such expenditures may be broken down as follows:
  • Construction costs: materials, labour, equipment rental, fees for design, etc.; and
  • Maintenance costs: paint, repairing fence breaks, replacing fence posts and wire, clearing bush, etc.

D. Paragraph 64(1)(d) - Land Purchase for Reserve or Addition to Reserve (ATR)^{Footnote 58}

"to purchase land for use by the band as a reserve or as an addition to a reserve;"

• Provides for the purchase of lands that will be set aside as a reserve or as an addition to reserve for the use and benefit of the Band.
• The expenditure must be personally authorized by the Minister.^{Footnote 59}
• The regional or district Lands staff responsible for additions to reserves must be consulted when this provision is considered.
• IMETA is responsible for conducting an initial review of the regional moneys submission and then prepare a briefing and/or recommendation from the Director General of Individual Affairs Branch to the ADM of RIA.
• After review, the ADM will forward any concerns or recommendations to the ADM of Lands and Economic Development for consideration prior to the conduct of the addition to reserve review.

E. Paragraph 64(1)(e) - Member's Interest in Land

"to purchase for the band the interest of a member of the band in lands on a reserve;"

• Applies to situations where a Band member has a lawful interest in land as defined by sections 20 to 29 of the Act, and relevant court cases, including members who have a certificate of possession, If the member of the Band is also a member of the council, the question of whether Band capital moneys can be used for this purpose must be brought before the Band members for a vote to avoid any conflict of interest problems.

F. Paragraph 64(1)(f) - Livestock, Farm Implements, Equipment

"to purchase livestock and farm implements, farm equipment of machinery for the band;"

• Provides for the purchase of farm assets^{Footnote 62} (i.e., livestock, tractors, trailers, combines, trucks, etc.).
• The expenditure must be for a tangible asset that is purchased and not constructed.

G. Paragraph 64(1)(g) - Permanent Improvements/Works

"to construct and maintain on or in connection with a reserve such permanent improvements or works as in the opinion of the Minister will be of permanent value to the band or will constitute a capital investment;"

• Provides for the construction and maintenance of permanent improvements or other works to buildings, central water and sewer systems, churches, lagoons, filtration plants, schools, day care centers, arenas, rural electrification, gasification, where appropriated capital funding is insufficient to cover total project costs.^{Footnote 63}
• All activities must be on reserve or in connection with a reserve.^{Footnote 64}

H. Paragraph 64(1)(h) - Band Member Loans

"to make to members of the band, for the purpose of promoting the welfare of the band, loans not exceeding one-half of the total value of

1. the chattels owned by the borrower, and
2. the land with respect to which he holds or is eligible to receive a Certificate of Possession,

and may charge interest and take security therefor;"

• Includes personal or business loans not exceeding half the value of the chattels and land (i.e., Certificate of Possession, Location Ticket and Certificate of Occupation) held by the individual member.
• It is optional to charge interest or take security on the loans.
• It excludes loans granted to Band owned enterprises or corporations and loans made by Band corporations to members of the Band, since these expenditures fall under paragraph 64(1)(k).

I. Paragraph 64(1)(i) - Expenses Incidental to Managing Lands/Property ^{Footnote 65}

"to meet expenses necessarily incidental to the management of lands on a reserve, surrendered lands and any band property;"

• Provides for expenditures directly associated with the management of reserve lands or surrendered lands and Band property.
• Band capital moneys may be released under this paragraph to fund the costs of a land manager, environmental protection officer, forest ranger, fire protection officer, security guards (not law enforcement officers), surveyors, the insurance of assets (including local works), legal fees related to collecting rent, negotiating leases and accounting fees, if related to collecting rent, and reasonable travel costs.
• May also cover expenses associated with that portion of administrative and governance costs directly related to the time spent managing lands or Band properties.
• The purchase or replacement of major appliances for housing owned by a Band may fall under this paragraph.^{Footnote 66}
• May also provide for expenditures related to natural resource and environmental management activities which are directly incidental to managing lands and Band properties. Such activities may include:
  • the development or maintenance of resource inventories;
  • pre-commercial mineral exploration:
  • development of land use plans;
  • fire prevention and suppression:
  • silviculture;
  • forest protection against diseases and insects;
  • mine site rehabilitation;
  • environmental remediation and responses to environmental emergencies;
  • protection and preservation of Band property.

J. Paragraph 64(1)(j) - Housing Construction, including Loans and Guarantees of Loans for Building Purposes

"to construct houses for members of the band, to make loans to members of a band for building purposes with or without security and to provide for the guarantee of loans made to members of the band for building purposes; and"

• Provides for the construction of houses for members of the Band and may include any major renovations or additions to existing houses.^{Footnote 67}
• Authorizes the Department to grant loans to members for residential building purposes. Such loans may be granted with or without security.
• Loan payments for on-reserve Canada Mortgage Housing Corporation (CMHC) projects or other housing projects may be funded using Band capital moneys.^{Footnote 68}
• Allows Band capital moneys only to be used to guarantee loans to members for housing purposes should only be authorized under these specific and limited circumstances.
• Where a member of the Band independently borrows money from a credited financial institution, the lender may seek a "loan guarantee" from the Band, upon approval from the Minister that the Band can act as a guarantor to authorize that capital moneys held by the Crown willbe used to secure the loan. These moneys can only be expended from the Band's capital account if the member later defaults on the loan payments.^{Footnote 69}
• Where a loan guarantee is approved, the Band's capital moneys will be set aside or "frozen" in an amount equal to the loan until such time as the loan has been repaid in full.

K. Paragraph 64(1)(k) - Any Other Expenditure

"for any other purpose that in the opinion of the Minister is for the benefit of the band."

Covers other expenditure purposes that benefit Bands. It may encompass the following types of expenditures:

• the purchase, start-up or operation of a business;
• loans or contributions made to or by corporations or enterprises owned by Bands;
• operating costs of a commercial farm (salaries, seed, hay, fertilizer, spraying, maintenance of equipment, insurance, etc.)^{Footnote 70};
• the purchase of off-reserve lands not to be set aside as a reserve or as an addition to a reserve;
• legal costs related to some form of litigation which can include support of a specific claim by a Band;
• other items of a discretionary nature where "benefit" can be established including recreation, daycare and family services; and
• incurred debts when certain conditions are met.

Subsection 64(2) and 66(2.1) - Payments to Members Deleted from a Band List

"64(2) The Minister may make expenditures out of the capital moneys of a band in accordance with by-laws made pursuant to paragraph 81(1)(p.3) for the purpose of making payments to any person whose name was deleted from the Band List of the band in an amount not exceeding one per capita share of the capital moneys."

and

"66(2.1) The Minister may make expenditures out of the revenue moneys of a band in accordance with by-laws made pursuant to paragraph 81(1)(p.3) for the purpose of making payments to any person whose name was deleted from the Band List of the band in an amount not exceeding one per capita share of the revenue moneys."

• Paragraph 81(1)(p.3) authorizes a Band council to pass a by-law to authorize the Minister to make payments out of capital or revenue moneys to persons whose names were deleted from the Band List of the Band.
• Where such a by-law is in force, the Minister may authorize payments of Band capital and/or revenue trust moneys pursuant to subsections 64(2) and/or 66(2.1) respectively.
• The payment must not exceed one per capita share of the Band's capital or revenue moneys.

Subsection 64.1(2) - Recovery of Other Benefits, and 64.1(3) - Determining Interest

"(2) Where the council of a band makes a by-law under paragraph 81(1)(p.4) bringing this subsection into effect, a person who has received an amount that exceeds one thousand dollars under paragraph 15(1)(a), as it read immediately prior to April 17, 1985, or under any former provision of this Act relating to the same subject-matter as that paragraph, by reason of ceasing to be a member of the band in the circumstances set out in paragraph 6(1)(c), (d) or (e) is not entitled to receive any benefit afforded to members of the band as individuals as a result of the expenditure of Indian moneys under paragraphs 64(1)(b) to (k), subsection 66(1) or subsection 69(1) until the amount by which the amount so received exceeds one thousand dollars, together with any interest thereon, has been repaid to the band."

• Paragraph 81(1)(p.4) authorizes a Band council to pass a by-law to bring subsection 10(3) or 64.1(2) into effect in respect of the Band.
• Where such a by-law is in force, subsection 64.1(2) applies to reinstatees.^{Footnote 80}
• Until an individual repays the amount exceeding $1,000 to the Band, including any interest, he or she is not entitled to receive any benefits from the release of Band moneys that would normally flow to all Band members under paragraphs 64(1)(b) to (k), subsections 66(1) and 69(1).

Subsection 64.1(3) - Determining interest

• Regulations have been adopted that prescribe the manner in which interest is calculated for the purpose of subsections 64.1(1) and (2)

Subsection 66(1) - Expenditures

"With the consent of the council of a band, the Minister may authorize and direct the expenditure of revenue moneys for any purpose that in the opinion of the Minister will promote the general progress and welfare of the band or any member of the band."

This subsection provides Bands with a wide range of possible expenditure purposes.^{Footnote 81}

• It must be demonstrated that the expenditure is beneficial and that the Band has the resources to fund the request.
• The use of Band revenue moneys to guarantee a loan or line-of-credit is not permissible.^{Footnote 82}

1.0 Purpose

The purpose of this chapter is to provide direction and clarity to AANDC headquarters, regional and district staff, and Bands on the preservation of capital trust funds and the creation of new Bands.

2.0 Scope

This chapter applies to any persons designated to carry out specific tasks and responsibilities related to the administration of capital trust funds in relation to the Band moneys provisions of the Indian Act (the Act).

3.0 Authority

This chapter is issued under the authority of the Assistant Deputy Minister of the Resolution and Individual Affairs (RIA) sector.

4.0 Accountability

Overall accountability for departmental conformance with this chapter rests with the Assistant Deputy Minister and Regional Directors General, and persons designated by them to carry out to specific tasks and responsibilities related to the administration of Band moneys provisions of the Indian Act and its regulations.

5.0 Guiding Principles

• Hold and maintain the Crown to a high standard in its affairs with Bands in a fiduciary/trust like duty that is well established and applicable to Band moneys.
• To ensure the expenditure requests from Bands are in the best interest of the Band and its membership as directed by Section 61(1) of the Act.
• Band moneys shall be expended only for the benefit of the Indian or Bands for whose use and benefit in common the moneys are received, held, and subject to the Act.
• To prudently protect and maintain an acceptable balance of Band capital moneys given the non-renewable source of Band moneys and the nature of these funds are held "in-common" for current and future members of the Band.

6.0 Preservation of Capital Trust Funds Policy

It has been a long standing practice and policy^{Footnote 83} in the Alberta region to adhere to a policy of recommending to senior management that Bands limit annual capital expenditures to a level of known, or expected income for a given year, since:

• Band moneys are a non-renewable asset, and
• the need to demonstrate benefit of the expenditure for both current and future generations.

7.0 Creation of New Bands^{Footnote 84}

Section 17 of the Act, allows the Minister to constitute new Bands from an existing Band or any part thereof, such portion of the reserve lands and funds of the existing Band as the Minister determines shall be held for the use and benefit of the new Band.

8.0 Inherent Right to Self-Government

The Treaties and Aboriginal Government (TAG) sector of AANDC is primarily responsible for negotiating self-government arrangements between Bands and the federal government.

The self-government process ultimately results in the signing of an agreement with a Band and the passage of specific legislation to give effect to the agreement. Each negotiation is unique to the particular Band involved. Although the form and wording of the various arrangements will vary to reflect the specific needs of a Band, there are several aspects which should be common to all agreements from a Band moneys perspective.

1.0 Purpose

The purpose of this chapter is to authorize and provide general direction to AANDC headquarters, regional and district staff, and Bands on the release of Band moneys information it holds on behalf of Bands.

2.0 Scope

This chapter applies to any persons designated to carry out specific tasks and responsibilities related to the administration of capital trust funds in relation to the Band moneys provisions of the Indian Act.

3.0 Authority

This chapter is issued under the authority of the Assistant Deputy Minister of the Resolution and Individual Affairs (RIA) sector.

4.0 Accountability

Overall accountability for departmental conformance with this chapter rests with the Assistant Deputy Minister and Regional Directors General, and persons designated by them to carry out to specific tasks and responsibilities related to the administration of Band moneys provisions of the Indian Act and its regulations.

5.0 Guiding Principles

• The Access to Information Act and Privacy Act govern the disclosure of information held by the federal government and should be made available to the public, subject to limited and specific exceptions.
• Departmental programs have the responsibility to research, compile the required information or records and to prepare recommendations on whether complete or partial disclosure should be authorized.
• The release of information from departmental files and records should be provided through ordinary channels whenever possible and practical.

6.0 Formal Request vs. Informal Request

7.0 Access to Information Act^{Footnote 88}

 AANDC must protect the interests of Bands and its members when dealing with requests for trust moneys information or records. These records can be released to a Band council, upon submission of a letter or BCR from the Chief and/or Band council, since it is the official representative of the Band. However, any other entities (individuals/researchers/third parties) must provide the Department with written consent from the Band council in the form of a BCR adopted during the current mandate of the council which specifies what information can be released and to whom.^{Footnote 89}

8.0 Privacy Act

The Privacy Act deals with all personal information that is collected by the federal government on Canadians.

• This legislation protects that information against unauthorized disclosure and applies to individuals' requests for information about themselves.
• This legislation gives any individual the right to access the information held by the government on his or her behalf.
• Consequently, departmental staff may informally release such requested information to the individual alone. It is important to ensure that only the information relating to that individual is released.

9.0 Personal Information Release Authority

Paragraph 8(2)(a) of the Privacy Act authorizes disclosure of personal information when the release is consistent with the purpose for which the information was obtained.^{Footnote 94}

1.0 Purpose

The purpose of this chapter is to provide direction and clarity to AANDC headquarters, regional and district staff on the re-deposit of Indian moneys into the Consolidated Revenue Fund (CRF).

2.0 Scope

This chapter applies to Indian moneys released to a Band in accordance with sections 64, 66 and 69 of the Indian Act.

3.0 Authority

This chapter is issued under the authority of the Assistant Deputy Minister of the Resolution and Individual Affairs (RIA) sector.

4.0 Accountability

Overall accountability for departmental conformance with this chapter rests with the Assistant Deputy Minister and Regional Directors General, and persons designated by them to carry out to specific tasks and responsibilities related to the administration of Band moneys provisions of the Indian Act and its regulations.

5.0 Guiding Principles

• While there is no explicit statutory authorization to act as a trustee over Indian moneys, no such provision is necessary. The Crown may agree to act as a trustee of any person's moneys without specific statutory authority.
• The Indian Act does not preclude the Minister from accepting moneys for re-deposit into a Band's trust account. The Minister is not obligated to accept a re-deposit to the Band's trust account, however, may do so at his/her discretion.
• It is the government's policy to ensure that public money it receives is promptly deposited to prevent and reduce, to the extent possible, instances of error, fraud, or omission and to decrease the government's need to borrow.^{Footnote 95}

6.0 Policy

The Manual for the Administration of Band Moneys provides greater direction and clarity to AANDC headquarters, regional and district offices and Regional Directors General and persons designated by them to carry out specific tasks and responsibilities related to carrying out the administration of the Band moneys provisions of the Indian Act and its regulations.

7.0 Unauthorized use of Funds^{Footnote 96}

In line with the approval and expenditure of Indian moneys responsibilities, it is essential that all approved Indian money expenditures be accounted for. Any variances identified between authorized and actual expenditures should be raised promptly with the Band and the necessary corrective action should be taken to address any concerns.

8.0 Redeposit / Return of Moneys Procedures

9.0 Responsibilities

• Regional staff are responsible for ensuring that a Band's request meets the requirements set out in this chapter.
• Regional departmental staff are responsible for ensuring payment and redeposit of moneys into a Band's trust account within the Consolidation Revenue Fund.
• AANDC headquarters is responsible for providing policy direction, guidance and implementation of this chapter.

1.0 Band moneys rates of interest for the period from 1980-81 to present, can be found in the Application Table - Interest Rates, in AANDC's Trust Fund Management System (TFMS). This table is updated quarterly and posted as a separate document on AANDC's website.

2.0 Order-in-Council (P.C. 1981-3/255) dated January 29, 1981.

Order in Council P.C. 1981-3/255
29 January, 1981

HIS EXCELLENCY THE GOVERNOR GENERAL IN COUNCIL, on the recommendation of the Minister of Indian Affairs and Northern Development and the Treasury Board, pursuant to subsection 63 (2) of the Indian Act, is pleased hereby to revoke Order in Council P.C. 1969-1934 of the 8th of October, 1969 and to fix the rate of interest to be allowed, commencing the 1st day of April, 1980, on Indian Bands' Revenue and Capital Moneys held in the Consolidated Revenue Fund at the quarterly average of those market yields of the Government of Canada bond issues as published each Wednesday by the Bank of Canada as part of its weekly financial statistics, which have terms to maturity of 10 years or over.

Risk Matrix

Legend

Acceptable Risk: The proposed expenditure should be considered for approval by management on the merit of the proposed eligible activity (pursuant to s.64 of the Indian Act) and upon assurance, by current Chief and Council to AANDC that to the best of their knowledge, previously released funds were expended pursuant to the approved BCR requests.

Regional Judgement call: The proposed expenditure should be considered for approval by management on the merit of the proposed eligible activity (pursuant to s.64 of the Indian Act), consideration and direction should also be given by AANDC Senior Management with respect to the possibility of risk mitigation such as:

• Assurance, by current Chief and Council to AANDC, that previously released funds, to the best of their knowledge, were expended pursuant to the previously approved BCR requests;
• Prioritizing the activity with more predictable expenditures;
• Releasing funds when additional documentation is requested by the Region from the Band to support the request is provided;
• Issues raised in either annual Audited Financial Statements, Year-end Reporting and/or may require the attention and direction of AANDC Senior management to address.

Requires Higher Level Analysis: The proposed expenditure should only be considered for approval on the merit of the proposed eligible activity (pursuant to s.64 of the Indian Act) with consideration and direction given by AANDC Senior Management with respect to risk mitigation measures be implemented by such methods as:

• Reduced the Unlikely level to a Likely level upon verification and assurance, by current Chief and Council to AANDC that previously released funds, were expended pursuant to the previously approved BCR requests;
• Where a proposed expenditure request is not routine in nature or similar to other Band expenditures (is of large dollar amount; merit of the complexity of the activity may be perceived as controversial; may be subject to strong outside influences such as litigation, or where a perceived conflict of interest situation may arise) may require higher level of analysis and mitigation measures be implemented with evidence provided to AANDC;
• Release funds upon confirmation of demonstrated general membership support and/or community ratification results in favour of expenditure proposal;
• Reject the expenditure proposal due to the High Complexity and Unlikelihood the current Chief and Council can provide AANDC with an acceptable level of assurance that previous expenditures were expended for their intended purpose, or other measures Senior Management may deem appropriate.

From the available information provided, the Indian Moneys Expenditure Request Analysis submission for the XXX First Nation/Band - BCR # complies/does not comply with the policy requirements of the Manual for the Administration of Band Moneys and therefore, recommend/ do not recommend submission for Ministerial approval.

(Name)_____________________________
Date_____________________________
Signature_____________________________

Band Moneys Officer/Advisor

(Name)_____________________________
Date_____________________________
Signature_____________________________

Manager, Indian Moneys

(Name)_____________________________
Date_____________________________
Signature_____________________________
Director IMETA

1.0 General Documentation Requirements

The following are general documentation requirements described for the expenditure of Band capital moneys under paragraph 64(1)(a) through (k) and section 66.

• *^{Footnote 97} for the Minister's signature.
• If the Band receives funding from the Department, a copy of the funding arrangement which identifies all sources of funding, the scope of work, schedules and budgets should be on file.
• Where appropriate, a justification in the form of appraisals, cost estimates and financial projections from qualified sources to demonstrate that the Band is paying a fair price and the proposed use of funds will lead to economic benefits.
• Where necessary, a submission must include either an environmental screening, an environmental assessment or environmental audit of the project.

2.0 Demonstrating Benefit - General Criteria

In formulating a recommendation, for the purchase of heavy equipment or where demonstrating benefit is required, it must be demonstrated that the proposed expenditure will be of overall benefit to the Band. The following general criteria should be considered:

• price (fair and reasonable);
• annual operating and maintenance costs;
• primary and secondary uses of the equipment;
• other sources of funding to be accessed;
• owner and insurer of the asset.

Part A - Regional Information

Fiscal Year:
(YYYY-YYYY)
Region File #:

Region:
CIDM #:

Regional Officer:

Band Council Resolution Information:

Date of BCR: (dd/mm/yy)
BCR No.: _______________________

Date Received in Region: (dd/mm/yy)
Quorum: _______________________

Capital Balance: $ ____________________
Revenue Balance: $ ____________________

Balance Date: (dd/mm/yy)
Balance Date: (dd/mm/yy)

Amount Requested: $ _______________________
Capital/Revenue: _______________________

Recommendation: [In full/partial?]

Date routed to RDG: (dd/mm/yy)

If amount of time between 'Date Received in Region' and 'Date Routed to RDG ' exceeds two months, please provide all relevant information relating to the delay experienced such as dates, discussions and meetings held with the Band, documents requested, etc.:
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________

Attachments to BCR:
[Include a list of any attachments / support documentation to the BCR]

Part B - Submission Overview

Provide a brief explanation for the request. Include a rationale that supports the level of urgency (if applicable). Include the authority to be used to release these funds from the Bands Indian moneys account, either 64(1) or 66. If a portion of the request was previously approved under regional authorities, include the authorities used under sections 64(1) or 66 and the previous amounts released.

Part C - Community Profile

Location: [Closest District/Town/City]
Current Population: # __________________

Membership Authority: [Section 10/Section 11?]
Method of Election: [Custom/IA] _____________

Tribal Council: (If Applicable) ________________
Term of Office: (YYYY-YYYY) ___________

Part D - Analysis

Part E - Financial Analysis

Part F - RECOMMENDATION

(For s.64(1) capital and s.66 revenue requests to be recommended for approval, it must be a prudent use of funds for the benefit of the Band and/or promote the general progress and welfare of the Band, and be a reasonable expenditure.)

Based on the information provided, I recommend / do not recommend approval of this expenditure request in accordance with [subsection 64(1) / section 66] of the Indian Act in the amount of $ _______________________ for the purpose of (insert purpose of expenditure request).