Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Naskapi and the Cree-Naskapi Commission Act

Version of section 91 from 2018-03-29 to 2022-11-28:


Marginal note:Books of account and financial records

  •  (1) The band shall keep books of account and financial records that

    • (a) contain, as a minimum,

      • (i) an account of all moneys received and disbursed,

      • (ii) an account of revenues and expenditures,

      • (iii) a record of accounts payable and receivable,

      • (iv) an account of assets and liabilities, and

      • (v) an account of all other transactions that may affect the financial position of the band;

    • (b) conform with generally accepted accounting principles; and

    • (c) permit a comparison between

      • (i) revenues and expenditures as shown in the books of account and financial records, and

      • (ii) the projected revenues and expenditures as shown in the budget and any supplementary budget.

  • 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

    • (a) obstructs that person; or

    • (b) having control or possession of those books or records, fails to give all reasonable assistance to that person.

  • (2.1) [Repealed, 2018, c. 4, s. 47]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)
Date modified: