Our AGM is July 17th @ 7pm in the Fire Hall

 

 

Council Meeting Minutes

 

2025 Minutes

 

2026 Minutes

 

Submitted Public Question Responses for the 2026 AGM

 

 

Annual General Meeting – Resident Questions and Responses

 

The Resort Village invited residents to submit written questions in advance of the 2026 Annual General Meeting.

 

Council and Administration prepared responses based on the questions submitted and made those responses available to all residents in the interest of transparency and in accordance with the request of the resident who submitted them.

 

Following publication, the resident advised that they believed some responses did not fully address the intent of certain questions and requested additional clarification. Although Council believed the original responses addressed all questions submitted, the following additional information is provided to further clarify Council's responses for the benefit of all residents.

 

Disclaimer
The following questions are reproduced exactly as received in the resident's emails and have been copied directly into this document without modification. No questions have been omitted, edited, or reworded. The Resort Village of Kivimaa–Moonlight Bay's responses are provided in red immediately following each question for clarity.

 

 

 

Subject: Questions from July 15 AGM Email Not Directly Addressed

 

Dear Administration and Council,

 

I am following up on the questions that were not answered at the AGM.  For ease of reference, I have listed them below, along with additional clarification where needed.

 Water management

 Has the Village received all permits or approvals required for pumping water from low-lying areas into Turtle Lake?

 The Resort Village has obtained the permits required by the Water Security Agency for municipal drainage discharge where applicable. Municipal drainage infrastructure has been developed over many years to address localized flooding and protect public infrastructure. Council continues to work with provincial agencies to ensure municipal drainage practices remain appropriate while exploring opportunities to further improve long-term water management.

 If permits exist, will they be made available for public review?  Please clarify whether the permit, if any, relates to storm water discharge into the lake, or to pumping water from low-lying areas.

 The Water Security Agency permits relate to municipal drainage discharge into Turtle Lake. These permits are public records held by the issuing authority. Residents wishing to review the permits may request copies through the appropriate provincial agency or through the Resort Village where available.

 The Resort Village's drainage practices are consistent with those used by many municipalities and jurisdictions around Turtle Lake and are not unique to the Resort Village of Kivimaa–Moonlight Bay. As discussed at the Annual General Meeting, Council recognizes the importance of protecting Turtle Lake and takes lake stewardship seriously. For that reason, Council is working with engineers and participating in initiatives such as the Climate Ready Infrastructure Service (CRIS) program to explore practical, science-based alternatives for future stormwater management. Council believes that identifying long-term drainage solutions is best guided by qualified engineering and environmental professionals while ensuring the protection of both municipal infrastructure and the health of Turtle Lake.

 What steps are being taken to protect Turtle Lake and maintain natural drainage?  For example, please clarify whether any sump pumps or piping are being used to move water from low-lying areas into the lake, and if so, whether those have been removed or discontinued.

 Council has addressed this topic on several occasions, including at public meetings and through previous communications, because the protection of Turtle Lake remains a priority. Council continues to take this matter seriously and is committed to improving drainage practices where appropriate. Council believes that long-term drainage solutions should be guided by qualified engineering and environmental professionals rather than assumptions.

 The Resort Village is actively participating in the Turtle Lake Watershed Study and the Climate Ready Infrastructure Service (CRIS) program to help identify practical, science-based solutions. Once the study is finalized and professional recommendations have been received, Council will review and prioritize improvements. Any recommended changes will be implemented in stages as funding becomes available, through grants, annual budgets, and reserve funds where appropriate, while continuing to protect municipal infrastructure and the long-term health of Turtle Lake.

 Development and storm water

 What requirements are in place to ensure new developments manage storm water responsibly?  Please clarify whether Council and Administration have considered natural drainage solutions in development areas instead of sump pumps or similar systems.

 Under the Resort Village's development approval process, developers are responsible for ensuring their developments comply with applicable municipal bylaws, provincial legislation, permit requirements, and any conditions of approval, including stormwater management where required. Developers are responsible for addressing drainage within their developments and for ensuring their activities do not negatively impact neighbouring properties or municipal infrastructure.

 As discussed previously, Council continues to take drainage and lake stewardship seriously. Council believes that long-term stormwater management solutions should be guided by qualified engineering and environmental professionals. Through initiatives such as the Turtle Lake Watershed Study and the Climate Ready Infrastructure Service (CRIS) program, Council is exploring practical, science-based approaches that work with natural drainage patterns wherever feasible while protecting both municipal infrastructure and Turtle Lake.

 Financial management

 When was the 2025 budget formally approved?  I was able to locate discussion of the budget meeting, but I was unable to find a separate motion specifically approving the final budget.  Please identify the meeting date and motion number, if applicable.

 Council reviewed and finalized the 2025 budget through its budget process before adopting the annual Tax Rate Bylaw. Administration has not identified a separate stand-alone resolution approving the final budget. The approved budget is reflected through the adoption of the Tax Rate Bylaw and Council's ongoing financial oversight, including the approval of expenditures and monthly Payment of Accounts throughout the year.

 What is Council’s long-term plan for reserve funds and taxation?  The 2025 audited financial statements appear to show reserves have been established.  Please elaborate on how those funds are to be handled, including whether they will be held separately from the regular operating account and what specific purposes have been identified for them.

 Council has established reserve funds to support the long-term financial sustainability of the Resort Village. These currently include a Future Capital Reserve, a Dedicated Land Reserve, and a Tax Stabilization Reserve. The purpose of these reserves is to help fund future capital projects, land-related initiatives, unforeseen expenses, and to reduce the financial impact of significant costs or revenue fluctuations on taxpayers.

 Reserve funds are tracked separately within the Resort Village's financial records, although they may not be held in separate bank accounts. It is generally considered a municipal best practice to work toward maintaining reserve balances equivalent to approximately one year's operating expenditures or taxation revenue to provide long-term financial stability. As a small municipality, achieving that goal will take many years and will require continued financial planning and responsible contributions to reserves as resources permit.

 Information regarding these reserves is disclosed in the Resort Village's audited financial statements, which are available to the public.

 Council decisions

 What authority was used to reimburse cell phone expenses after the motion authorizing those payments was defeated?  At the August 2025 regular council meeting, Motion 165/25 regarding cell phone reimbursement was defeated.  Please explain what authority was used to reimburse cell phone payments to Council.

 Council members have received a monthly cell phone allowance. The allowance is charged to General Ledger Account 2131-200 – Cell Phone Allowance and has been included in the monthly Payment of Accounts presented to Council. By approving the Payment of Accounts at each regular Council meeting, Council approved the payment of the allowance as part of the accounts payable. The allowance has therefore been reviewed and approved by Council through its regular financial approval process.

 What processes are in place to ensure expenditures receive proper Council approval before payment?  My understanding is that there are three distinct decisions a board should make: approve the idea, approve the purchase, and approve the payment.  Please clarify whether the Village follows that process, as the minutes and accounts approved for payment do not appear to separate those steps.

 The Resort Village follows the governance model established under The Municipalities Act. Council is responsible for approving bylaws, policies, annual budgets, taxation, and other matters that require Council direction. Administration is responsible for carrying out Council's direction, managing the day-to-day operations of the municipality, and ensuring expenditures are made in accordance with Council-approved budgets, bylaws, policies, and applicable legislation.

 Not every expenditure requires a separate Council resolution. Depending on the nature and value of the expenditure, Council approval may occur through the adoption of the annual budget, approval of a bylaw or policy, approval of a specific resolution, or through the approval of the monthly Payment of Accounts. Administration is responsible for ensuring expenditures remain within Council's approved authority and budget.

 While some organizations choose to separately approve an idea, a purchase, and a payment, municipal legislation does not require every expenditure to follow that exact process. The Resort Village follows the legislative framework applicable to Saskatchewan municipalities and continues to review its financial practices as part of its commitment to good governance and sound financial management.

 Communication and transparency

 Will Council consider providing more timely responses to written questions from ratepayers?

 Council and Administration are committed to responding to written inquiries as promptly as reasonably possible. While the resident requested a response within 10 days, that timeframe is not always practical or reasonable. The Resort Village must continue to meet numerous legislated deadlines and mandatory responsibilities, including financial reporting, taxation, assessment, grant administration, council meeting preparation, and other statutory obligations, which must take priority.

 In addition, when questions are directed to Council or require Council's direction, Administration may need to wait until a regular Council meeting before a response can be provided. Some inquiries also require research, review of historical records, consultation with professionals, or legal review to ensure the information provided is accurate and complete.

 Council remains committed to providing complete and accurate responses and will continue to respond to written inquiries within a reasonable timeframe while balancing its legislated responsibilities and operational priorities.

 Will Council consider making more supporting information available to residents when major decisions are made?

 Council is committed to transparency and will continue to consider opportunities to provide supporting information when appropriate. The Resort Village already provides residents with information beyond what is required under The Municipalities Act, including open Council meetings, posting approved Council meeting minutes, agendas, audited financial statements, budgets, bylaws, policies, notices, and other public information on the Resort Village's website and social media.

 Council and Administration have always appreciated hearing from residents by email, telephone, and in person, and believe that open communication is important to good local government. Members of Council and Administration regularly make themselves available to residents outside of normal office hours to answer questions, address concerns, and assist where possible. This level of accessibility reflects their commitment to serving the community.

 While some decisions may be accompanied by additional background information, Council must also balance transparency with legislative requirements, privacy obligations, confidentiality, legal considerations, and the administrative resources available to a small municipality. Council will continue to evaluate opportunities to enhance communication while ensuring information is accurate, appropriate, and in the public interest.

 Will these questions, along with my notes for clarification and your answers, be posted to the Village’s website for public access?

 Yes. Council has determined that the questions submitted, together with Council's responses, will be posted on the Resort Village's website as they relate to matters of public interest. In response to your previous request to make these questions and responses publicly available, they will be published on the Resort Village's website so all residents have equal access to the same information. Personal information will be handled in accordance with applicable privacy legislation

 Thank you in advance for addressing these outstanding questions.

 Kind regards,

 

 

 

 

 

Dear Council and Administration,

With increasing expectations for accountability and transparency across all levels of government, I am respectfully requesting clarification regarding the Resort Village’s policies and procedures for handling donations, contributions, and cash receipts.

I would like to clarify that this request is for general information regarding policies, procedures, and standard practices. It is my understanding that this type of information does not require submission through a formal LA FOIP application, and I would appreciate any information that can be provided through regular administrative channels.

Specifically, I would appreciate details on the controls and processes in place to ensure proper collection, safeguarding, recording, and reporting of these funds:

  • Donations received in the donation box located at the Mini Golf (noting two padlocks on the box)
  • Donations received in the donation box located at the Pickleball Court (noting one padlock on the box)

The Resort Village does not have a formal written policy for the collection of donation box funds.

The Mini Golf donation box has two padlocks because the box is wider and requires one lock on each corner to prevent access through the opening. The Pickleball Court donation box is narrower and is adequately secured with one padlock.

Administration is responsible for collecting and recording municipal revenues under The Municipalities Act. Two summer staff collect the donations together, count the funds, record the amount and date on a sealed envelope, and both sign the envelope. The envelopes are retained with the municipality's financial records for review by the independent external auditor.

The municipality's external auditor has reviewed and accepted this process. Donations are recorded as municipal revenue and are included in the annual audited financial statements.

 

  • Donations received for silent auction items associated with Picnic in the Park

The Resort Village does not have a formal written policy governing donated silent auction items.

Donors may be provided with a standard gift-in-kind receipt, if requested. Donated items are recorded in the municipality's accounting system (Munisoft) as gift-in-kind contributions in accordance with the municipality's normal accounting practices. This accounting treatment has been reviewed and accepted by the municipality's independent external auditor.

 

  • Contributions and sponsorships related to lotteries, including the 2025 sponsorships from Rec-Tech, Triod Supply, and Tail Gatrz (spelling to be confirmed)

The Resort Village does not have a formal written policy governing sponsorships related to municipal fundraising events or lotteries.

Sponsorships are accounted for according to the nature of the contribution. Monetary sponsorships provided in support of municipal events may qualify for an official charitable donation receipt in accordance with the Income Tax Act (Canada). Eligible donated items are recorded as gift-in-kind contributions in the municipality's accounting system (Munisoft).

Where goods or services are purchased by the municipality, such as items acquired at a discounted price or advertising arrangements, they are recorded as normal municipal expenditures and are not treated as charitable donations.

Municipal lotteries are conducted in accordance with the licensing and reporting requirements of the Saskatchewan Liquor and Gaming Authority (SLGA). The municipality's accounting practices have been reviewed and accepted by the independent external auditor.

 

  • Any planned donation box or fee structure for the newly constructed public shower, including how payments will be collected, safeguarded, and recorded
  • Question 5
    Any planned donation box or fee structure for the newly constructed public shower, including how payments will be collected, safeguarded, and recorded.

 

At this time, Council has not approved a donation box or fee structure for the public shower facility.

 Should Council approve a donation box or user fee in the future, Administration will establish an appropriate process for the collection, safeguarding, recording, and reporting of funds in accordance with the municipality's normal financial administration practices and applicable legislation.

 

  • Sale of firewood, particularly during peak periods (Friday evenings and weekends), including:
    • How payments will be made (cash, e-transfer, other methods)
    • How transactions will be recorded when the office is closed
    • Whether office hours will be extended to include Saturdays
    • Whether staff or summer students will be assigned to manage weekend sales
    • How firewood inventory will be tracked, reconciled, and safeguarded

Firewood is sold as part of a community fundraising initiative using wood obtained from fallen or removed municipal trees. As inventory is dependent on available material, quantities cannot be guaranteed.

Firewood sales are arranged through the municipal office during regular business hours, invoiced through the municipality's accounting system, and are generally paid by e-transfer. The municipality previously offered Saturday office hours; however, they were discontinued due to limited use.

Administration is responsible for determining staffing requirements and assigning duties within approved budgets and operational needs. Firewood inventory and related revenues are recorded and reconciled through the municipality's normal financial administration practices. The municipality's accounting practices have been reviewed and accepted by the independent external auditor.

 

At present, there is a perception that elements of the donation process (including access to donation boxes) and certain operational activities, such as firewood sales, may be handled by a single individual. I would appreciate clarification on the roles and responsibilities of Council and administration in these areas, and what controls are in place to ensure appropriate segregation of duties, oversight, and accountability.

Council is responsible for governance, policy, budgets, and oversight. Administration is responsible for the day-to-day operation of the municipality, implementation of Council decisions, maintenance of municipal records, and financial administration under The Municipalities Act.

Although staffing is limited in a small municipality, reasonable financial controls are in place. Where practical, duties involving municipal funds are shared between employees, financial reporting is provided to Council, and the municipality's financial records are subject to an annual independent external audit.

 

In addition, I am seeking clarification on the accounting and tax treatment of donated items and auction proceeds. By way of example:

If an individual donates an item (e.g., a paddle board purchased for $211 including tax, with receipt provided), and the item is subsequently sold at a silent auction for $200:

  • Is the donor issued a receipt for $211?
  • If so, is this considered an official charitable donation receipt for income tax purposes?
  • Is the purchaser issued a receipt for $200?
  • If so, is this treated as a charitable donation receipt, or simply a standard receipt for purchase?

Further, with respect to lottery sponsorships (e.g., golf cart, mountain bike, paddle board):

  • Have receipts been issued for contributed items?
  • If receipts were issued, what methodology was used to determine the fair value of those items?

As outlined in the previous response, eligible gift-in-kind donations may receive an official municipal charitable donation receipt in accordance with the Income Tax Act (Canada) and Canada Revenue Agency (CRA) guidance.

When a donated item is sold through a silent auction, the purchaser receives a standard receipt for payment, not a charitable donation receipt.

This information is publicly available through the Canada Revenue Agency. Administration encourages residents to consult these resources for general tax and accounting questions to reduce unnecessary administrative costs funded by municipal taxpayers.

 

I would appreciate copies of any written policies, procedures, or guidelines currently in place, as well as clarification on practices where formal documentation may not exist.

Administration has not identified any formal written policies or procedures specific to the operational matters referenced in your correspondence.

Under The Municipalities Act, municipalities are required to maintain certain municipal records; however, the legislation does not require every administrative practice or operational process to be documented as a formal written policy or procedure.

Where written policies or existing public records are available, they may be accessed through the municipality's normal records access process.

If your request requires Administration to create a record, compile information from multiple sources, or document practices that are not already recorded, the request must be submitted under The Local Authority Freedom of Information and Protection of Privacy Act (LAFOIP), as responding requires the use of municipal resources beyond providing existing records.

Thank you for your attention to this matter. I look forward to your response.

Further to my email of June 11, 2026, I would also appreciate clarification regarding access to and handling of donation boxes, including:

  • Who is authorized to open donation boxes
  • Whether more than one individual is involved in the opening and counting process
  • How amounts are recorded and reported once collected

My request remains focused on general processes and controls, as well as any written policies or procedures currently in place.

I would appreciate a response within 10 business days.

Sincerely,

 

 Thank you for providing residents with the opportunity to submit questions before the Annual General Meeting.

Over the past seven months I have submitted a number of questions and shared several concerns.  I understand there will not be enough time to answer all of these questions during the meeting.  My goal is not to criticize Council or Administration, but to encourage continued improvements in governance, financial transparency, environmental stewardship, and communication with ratepayers.

The following are the main topics I hope Council can address:

  • Water Management and Turtle Lake
    • Has the Village received all permits or approvals required for pumping water from low-lying areas into Turtle Lake?
    • If permits exist, will they be made available for public review?
    • What steps are being taken to protect Turtle Lake and maintain natural drainage?

As outlined in previous correspondence, the Resort Village has obtained the required permits and approvals for this work, which are renewed as required by the issuing authority.

Council is committed to protecting Turtle Lake. The Resort Village inherited drainage infrastructure that was developed long before incorporation and without modern engineering standards. Recognizing that Council members are not engineers, Council has sought professional guidance through the Climate Ready Infrastructure Service (CRIS) Cohort, the Turtle Lake Watershed Study, the Water Security Agency, the Ministry of Environment, and the Saskatchewan Onsite Wastewater Management Association (SOWMA). The Resort Village was also the first municipality on Turtle Lake to install no-wake buoys to help reduce shoreline erosion.

Through the CRIS project, the Resort Village hopes to become one of the first municipalities on Turtle Lake to move away from the traditional practice of directing stormwater to the lake and instead explore more sustainable, science-based solutions. Council is awaiting the final recommendations of the Turtle Lake Watershed Study before proceeding with major drainage planning.

The Mayor is also working with other lake communities to develop a model bylaw for aging septic tank inspections, with the goal of encouraging stronger, province-wide lake stewardship.

 

  • Development and Stormwater Management
    • What requirements are in place to ensure new developments manage stormwater responsibly?
    • Has Council reviewed whether past developments have affected drainage within the Village?

Development applications are reviewed in accordance with the Resort Village's Zoning Bylaw and applicable provincial legislation.

Council recognizes that long-term drainage improvements may exceed $1 million. Due to the size of the project, improvements will need to be completed in stages as funding and grants become available. Through the Climate Ready Infrastructure Service (CRIS) Cohort, Council is ensuring the Resort Village is prepared with professional recommendations to pursue future grant opportunities.

  • Lottery Funds
    • How does the Village ensure lottery proceeds are used in accordance with SLGA requirements?
    • Can Council explain the transfers from the lottery accounts to the General Account?
    • How are lottery funds tracked and reported?

Municipal lotteries are conducted in accordance with the licensing, reporting, and record-keeping requirements of the Saskatchewan Liquor and Gaming Authority (SLGA).

Lottery revenues and expenditures are tracked separately within the municipality's accounting system (Munisoft). Transfers between bank accounts do not change the accounting or approved use of lottery funds.

In addition to the municipality's annual independent financial audit, the Resort Village recently underwent an independent Sask Lotteries compliance audit following a resident complaint. The audit found the municipality to be in compliance with the applicable lottery requirements.

  • Financial Management
    • When was the 2025 budget formally approved?
    • What is Council's long-term plan for reserve funds and taxation?
    • How does Council ensure it complies with The Municipalities Act and Village bylaws relating to financial reporting?

The 2026 budget was approved by Council on May 6, 2026 (Motion No. 089/26) and is available on the Resort Village's website and in the Council meeting minutes.

Council's long-term goal is to balance responsible taxation while building reserve funds for future infrastructure and unforeseen emergencies. As annual taxation primarily funds day-to-day operations, reserves take years to build and are essential to the municipality's long-term sustainability.

Council complies with The Municipalities Act through approved budgets, financial reporting, independent audits, and the oversight of Administration.

  • Council Decisions
    • What authority was used to reimburse cell phone expenses after the motion authorizing those payments was defeated?
    • What processes are in place to ensure expenditures receive proper Council approval before payment?

Council may reconsider matters at future meetings as circumstances, operational requirements, budgets, or information change. Municipal expenditures are authorized through Council-approved budgets, resolutions, contracts, and other lawful authorities under The Municipalities Act. Administration implements those decisions in accordance with Council direction and applicable legislation.

  • Communication and Transparency
    • Will Council consider providing more timely responses to written questions from ratepayers?
    • Will Council consider making more supporting information available to residents when major decisions are made?

Council and Administration strive to respond to correspondence in a timely manner; however, response times may vary due to operational demands. The Municipalities Act does not establish timelines for responding to general correspondence, while LAFOIP requests are subject to legislated timelines.

Information is regularly shared through Council agendas and minutes, budgets, financial statements, bylaws, policies, and the municipal website. Questions that have already been answered may not receive duplicate responses.

 Looking Ahead

    • What priorities does Council have over the next year to improve governance, financial transparency, environmental stewardship, and communication with residents?

Council will continue to focus on responsible governance, sound financial management, environmental stewardship, and open communication with residents.

Council remains committed to sharing accurate information and encourages residents to contact the municipal office directly with questions, as information shared through unofficial sources may not always be complete or accurate.

 I appreciate the time and effort that Council, Administration, and volunteers give to our community.  While I understand that not all of these questions can be answered during the Annual General Meeting, I would appreciate it if responses to all questions could be provided by email following the meeting.  If other residents have similar questions or would benefit from the information, I would encourage Council to make those responses available to everyone.

Thank you for your consideration.  I look forward to continuing to work together toward an open, well-managed, and environmentally responsible community.

Sincerely,