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A. Substantially all activities of the San Juan Southern Paiute Tribe require or result in the receipt, management and expenditure of funds. These financial transactions are made within a variety of different authorities as delegated by the Tribal Council.
B. The Tribal Council intends that all fiscal management activities of the Tribe will be guided by appropriate laws, policies and procedures for carrying out the Tribal Council's responsibility under the Constitution, and that such laws, policies and procedures will be properly integrated so as to ensure quality management, integrity and accountability.
C. The Tribal Council also intends that the Tribe will meet standards established through applicable federal laws and regulations and will adopt prudent business practices for each area of fiscal management.
D. Through this Title, the Tribal Council intends to institute the development and maintenance of effective fiscal management capacities and practices which will create financial stability and serve the San Juan Southern Paiute Tribe on an ongoing basis.
[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
For purposes of this Title, the following terms shall mean:
A. "President” means the President of the San Juan Southern Paiute Tribe. The President is the head of the Tribal Administration and principal Officer of the San Juan Southern Paiute Tribe. The President's duties and responsibilities are defined by the Constitution, laws and policies of the Tribe. The President is delegated the overall executive responsibility for the Tribe’s day to day business, operations and implementation of the laws and policies of the Tribal Council.
B. "Comptroller” means the individual who is responsible for the development, implementation and oversight of fiscal management systems and procedures.
C. "Constitution" means the Constitution of the San Juan Southern Paiute Tribe.
D. "Director" means department directors, program managers and supervisors of Tribal government operations, and the heads of boards, councils or committees created for the purpose of carrying out the functions of Tribal government (e.g. Enrollment Committee, Election Board). The term Director shall also include the President, Vice President, Tribal Administrator, Comptroller and Procurement Officer as the supervisors of Tribal government operations.
E. "Fiduciary Funds" means funds used to account for assets held on behalf of outside parties, including other governments or individuals, in a fiduciary capacity.
F. "Fund" means a separate accounting entity with a self-balancing set of accounts. Funds are classified into three categories: governmental, proprietary and fiduciary. Each category, in turn, is divided into separate "fund types.”
G. “General Fund: means the governmental fund that is used to account for all activities of the general government that are not otherwise accounted for in some other governmental fund.
H. "Governmental Funds" means funds used to account for all or most of a government's general activities, including the collection and disbursement of earmarked (special revenue funds) and the acquisition or construction of general fixed assets (capital project funds). The accumulation of resources to pay and retire debt (debt service funds) and the accumulation of invested assets for long-term revenue generation (permanent funds). The General Fund is used to account for all activities of the general government not accounted for in some other fund.
I. "Officers” means the President and Vice-President as defined by the Constitution.
J. "Procurement Officer” means the individual responsible for the purchasing of goods and services required by the Tribal government. The Procurement Officer shall report to the President, Vice President and Tribal Administrator. The Procurement Officer shall report directly to the Tribal Council if necessary to safeguard the assets of the Tribe.
K. "Proprietary Funds" means funds used to account for activities similar to those found in the private sector, where the determination of net income is necessary or useful for sound financial administration. Goods or services from such activities can be provided either to outside parties (enterprise funds) or for other departments or programs primarily within the government (internal service funds).
L. “Subordinate Organization" means business operations, business enterprises, commissions, authorities, and non-profit organizations established by the Tribal Council to carry out specific purposes under the responsibilities and authorities delegated by the Tribal Council. Subordinate organizations do not include the Tribal Administration or the various departments, programs, boards, commissions or committees of the Tribe whose purpose is to carry out the governance functions of the Tribe.
M. "Tribal Administrator" means the Director responsible for administration of Tribal operations as appointed by the Tribal Council. The Tribal Administrator is subordinate to the Tribal President and Vice-President.
N. "Tribal Council" means the Tribal Council of the San Juan Southern Paiute Tribe as defined in the Constitution.
O. “Vice President” means the Vice President of the San Juan Southern Paiute Tribe. The Vice President serves in the Tribal Administration and is the second Officer of the San Juan Southern Paiute Tribe. The Vice President's duties and responsibilities are defined by the Constitution, laws and policies of the Tribe. The Vice President assumes the duties of the President in the absence of the President as delegated by the President.
[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
The Constitution of the San Juan Southern Paiute Tribe provides that the Tribal Council has the responsibility to regulate all matters and to take all actions necessary to preserve and safeguard the health, safety, welfare and political integrity of the Tribe. It is the policy of the Tribal Council to ensure an adequate system of checks and balances for the administration of the Tribe's fiscal management responsibilities.
[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
§ 104 Tribal Council Reservation of Authority
The following authorities are expressly reserved to the Tribal Council in addition to other powers expressed in the Constitution not discussed in this Title.
A. Approval of fiscal management policies.
B. Adoption of financial plans, strategies and priorities for use of available financial resources.
C. Adoption of Tribal budgets that appropriate Tribal government funds for investment, expenditure and other use of the Tribe.
D. Adoption of official Tribal positions with respect to Federal funds and programs available to serve the Tribe.
E. Approval of contracts with attorneys, independent auditors, other professionals having ongoing relationships with the Tribe and other procurement agreements exceeding the amount of $5,000, or any expenditures by the Tribal Administration that would exceed the budget approved by the Tribal Council.
F. Approval of grants and government-to-government agreements between the Tribe and federal, state and local governments, unless the Council adopts a resolution or ordinance expressly delegating authority to submit and accept grant applications in amounts no greater than $5,000.
G. Approval of borrowing and financing arrangements as prescribed within this Title.
[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
As an Officer of the Tribe, the President is subordinate to the Tribal Council as defined in the Constitution. With respect to the provisions of this Title, the President shall:
A. Represent the Tribe by name, title and signature, and execute all agreements with the federal, state and other governments, and other entities as authorized by the Tribal Council.
B. Represent the Tribe on issues related to financial resources and programs available to serve the Tribe from the federal and other governments.
C. Consult with, supervise and advise management officials on financial matters.
D. In coordination with the Vice President and with any others authorized by the Tribal Council to be involved with fiscal management functions, supervise and oversee all fiscal management functions.
E. Recommend policies, financial plans and strategies for the Tribe.
F. Establish accounts with banks, trust companies, institutional brokerages, as authorized by the Council.
G. Coordinate Tribal investment activities with the Vice President and any others authorized by the Tribal Council to be involved with Tribal investment activities.
H. Direct the preparation of an annual Tribal budget and present such budget for the approval of the San Juan Southern Paiute Tribal Council at the regular Tribal Council meeting preceding the close of any fiscal year.
I. Sign agreements and other documents authorizing disbursement and fund transfers authorized pursuant to Tribal policies and the budget and recommend for approval of the Tribal Council such other employees as signatories for the efficient conduct of business.
J. Supervise the Tribal Administrator.
K. Recommend the selection of independent auditors to audit Tribal financial systems and records.
L. Conduct special audits or reviews as considered necessary to assure protection of Tribal financial resources.
M. Make reports to the Tribal Council, Tribal Members and others regarding Tribal finances, as called upon to do so.
N. Authorize the release of financial information to outside entities as necessary for Tribal business.
O. Establish fiscal management standards and provide oversight and review of fiscal management operations of subordinate organizations.
[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
With respect to the provisions of this Title, the Vice President shall:
A. In the absence and with the approval of the President, represent the Tribe by name, title and signature in the approval of financial transactions authorized by the Council, with the exception of those documents only the President may execute.
B. Act as an authorizing signature for all checks, money wires, fund transfers or other transactions involving Tribal funds.
C. Carry out the duties of the President when called upon to do so.
[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
The Tribal Administrator is responsible for providing oversight of all of the financial activities of the San Juan Southern Paiute Tribe. The Tribal Administrator is not required to be a professional financial manager, but is expected to have general knowledge, background and experience in financial management, business and investment. The Tribal Administrator is expected to avail himself or herself of training and education in subject matters of importance to the position. With respect to the provisions of this Title, the Tribal Administrator shall:
A. Review financial activities and report any concerns to the Tribal Council.
B. Act as an authorizing signature for all checks, money wires, fund transfers or other transactions involving Tribal funds approved by the proper authorizing official.
C. Participate with the Comptroller in the solicitation, interview and recommendation of independent auditors to appoint subject to approval of the Tribal Council.
D. Certify in writing budget changes and amendments as authorized by the Tribal Council in accordance with this Title.
E. Provide oversight through review and analysis of all fiscal management activities and report on any matters of concern to the appropriate authority.
F. Provide general recommendations regarding budget and financial planning.
G. Review fiscal management laws and policies annually with the President, Vice President, Comptroller and Accountant and provide input and guidance to recommendations for amendments.
H. Review banking relationships with the President, Vice President and Comptroller and make recommendations to the Tribal Council as appropriate.
I. Review financial status and revenue projections, and make recommendations regarding long-term financial planning, savings and annual spending levels.
J. Review budget proposals and make recommendations regarding priorities and options.
K. Review major financing and economic development proposals and provide recommendations in line with overall Tribal finances.
L. Respond to inquiries of the Tribal Council regarding financial matters.
M. Assist the Tribal Council with development and administration of the budget for the operation of the Tribal Council and Tribal Administration.
[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
The Comptroller shall be primarily responsible for the operation of Tribal accounting, budgeting, and other fiscal management and internal control systems. The Comptroller shall be expected to be fully qualified in all aspects of financial management. The Comptroller may be hired as an employee or contracted by the Tribal Council. The Comptroller shall, except where the responsibility is delegated to others by Tribal law:
A. Provide for the implementation and maintenance of accounting systems and procedures to process and account for all Tribal financial matters.
B. Review annually and make recommendations to the President, Vice President, Tribal Administrator and Tribal Council regarding accounting systems and procedures.
C. Review and make recommendations regarding the operation of Tribal accounting, budgeting, and other fiscal management and internal control systems and the investment of Tribal portfolio assets.
D. Monitor the management of cash and investment of funds in accordance with Tribal laws and policies.
E. Establish and maintain support systems for budgeting and financial planning.
F. Participate in the development and recommendations of financial plans and strategies and budgets.
G. Establish written procedures for all assigned functions.
H. Publish written instructions as needed for use by the Tribe in the implementation of budgets and the conduct of Tribal business.
I. Maintain the official budget of the Tribe and a record of all actions and prepare for certification of the Tribal Council such budget actions as are authorized by the Tribal Council pursuant to
this Title.
J. Provide a mechanism for the proper and timely payment of all financial obligations.
K. Oversee the preparation and release of payments for all Tribal obligations, pursuant to the budget and Tribal laws and policies.
L. Provide technical assistance and oversight to the Tribal government and subordinate organizations in the development and maintenance of fiscal management capacity and ensure the adequacy of fiscal management policies and systems implemented by them.
M. Provide for review of all major financial transactions, including, but not limited to, contracts, grants, agreements, and financing arrangements and provide advice to the Tribal Administration and Tribal Council on such matters.
N. Prepare and certify in writing all financial reports, payroll tax reports and other documents required by funding, lending and taxing agencies.
O. Review annual audited financial statements and meet with independent auditors to review reports on compliance, internal controls and management recommendations.
[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
The Tribal Accountant may be an employee or may be contracted by the Tribal Council to provide accounting services to the Tribe. The Accountant shall:
A. Receive, manage and assist in the organization of the accounting records of the Tribe.
B. Provide accounting services in accordance with Generally Accepted Accounting Principles.
C. Satisfy all transaction entry needs, including receipts, deposits, payroll processing, accounts payable disbursements, recording of credit card charges, and recurring journal entries.
D. Ensure that all transactions are processed in accordance with Tribal laws, policies and procedures, pursuant to authorization by appropriate officials.
E. Prepare and record all reconciling journal entries for each month-end close for the balance sheet accounts of the Tribe.
F. Prepare monthly fund financial statements of the Tribe, consisting of the balance sheet and a statement of revenues, expenditures and changes to fund balances.
G. Prepare the necessary tax documents of the Tribe, unless such duty is otherwise assigned.
H. Other duties as assigned by the Tribal Council.
[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
The Procurement Officer shall:
A. Provide for the implementation and supervision of Procurement management systems and processes.
B. Oversee the official receipt of all Tribal property and ensure distribution of the property to its correct destination.
C. Establish written procedures for all assigned functions.
D. Publish written instructions as needed for use by the Tribal organization in the purchasing process and the conduct of Tribal business.
E. Maintain a record of all purchases and copies of all supporting documents in the Tribal records.
F. Provide technical assistance and oversight in the development and maintenance of contractual obligations.
G. Maintain an inventory of all Tribal property.
H. Produce regular reports on Tribal property that has been disposed of in accordance with Section 804 of this Title.
[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
Tribal Council Members, officers, employees and agents of the Tribe, and contractors and subcontractors of the Tribe, are expected to conduct themselves to the highest ethical standards appropriate to fiduciaries in carrying out the business of the Tribe. In addition to any Tribal law, resolution, policy or other legislation regarding ethical conduct, individuals shall not:
A. Participate in any activity, including, but not limited to, the selection, award, or administration of a contract, in which the individual has a substantial conflict of interest, real or apparent. Notwithstanding the foregoing, the mere appearance of nepotism shall not necessarily preclude that which is clearly advantageous to the Tribe, if demonstrated in the written record of an action or procurement transaction.
B. Hold himself or herself out to any entity as having any official capacity other than those roles and duties that are officially assigned.
C. Seek personal gain or influence with any third party through the use of such title by giving access to Tribal information or decision-making authority.
D. Interfere with the carrying out of the appropriate fiscal management role of any employee or official defined within this Title.
E. Solicit or accept gratuities, favors, or anything of monetary value from contractors, potential contractors, or parties to sub-agreements other than a financial interest or gift that is of nominal value. Notwithstanding the foregoing, solicitations for contributions for the benefit of authorized Tribal activities are permitted.
[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
A. Any Tribal Council Member, officer, employee or agent of the Tribe who knowingly violates any provisions of this Title or who obligates the Tribe for any purpose or amount not specifically authorized, or who obtains, uses or discloses information of the Tribe in any manner not in the best interest of the Tribe shall be shall be subject to disciplinary action, including reprimand, probation, suspension and termination, civil or criminal action, depending on the severity of the offense.
B. Any contractor or subcontractor who knowingly violates any provision of this Title shall be subject to immediate contract termination with cause and subject to any other civil or criminal action available at law.
[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
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