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The purpose of this Article is to set forth uniform procedures for the planning and administration of Tribal Budgets in accordance with policies adopted by the Tribal Council.
[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
A. Budgets are intended to support and reflect short and long range financial plans for the Tribe and to facilitate the appropriation and authorization of expenditures for the purpose of carrying out the Tribe’s business.
B. Budgets shall be prepared on an annual basis for a one-year period to begin on January 1 of each year.
C. Budgets shall be required for all Tribal Funds, with the exception of certain "trust funds" the management of which is otherwise provided for in another Tribal law, regulation or policy. All Tribal governmental and business operations are required to prepare budgets.
D. Responsibility for recommending, administering, executing and making expenditures pursuant to Tribal budgets is vested in the President for all governmental operations and those business operations operating under the direct line authority of that office.
E. Gross negligence or intentional disregard by any Tribal Council Member, officer, employee or agent of the Tribe to administer or make expenditures of Tribal funds in accordance with an approved budget shall result in the penalties described pursuant to Section 112 of this Title.
F. The Tribal Council shall adopt standard written procedures, time frames, responsibilities and authorities for preparation and administration of budgets and various related activity.
[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
A. Each Director who is responsible for preparing budgets shall have the authority to authorize obligation and expenditure of funds in accordance with the requirements of all applicable Tribal laws, policies and procedures, from such budgets effective January 1 of each fiscal year, or as soon as budget allocations have been provided, following the appropriation of such funds.
B. In the absence of a Tribal Council approved budget, specific written authority shall be required from the Tribal Council to obligate and expend such funds either as reflected in the Tribal Council meeting minutes or by Tribal Council resolution.
[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
A. The total amount of allowable funds which may be expended within any approved budget shall not be exceeded without the approval of the Tribal Council.
B. Within each cost center of a particular budget, the budget may be adjusted within the total amount of funds as follows:
1. Provided that any variance from the approved budget which involves the internal shifting of in excess of 10% of the total of such cost center, shall require approval of the President and Comptroller, and provided further that whenever revenue received pursuant to a contract or grant exceeds the amount which was reflected in the budget, as approved, for a program for which appropriations of Tribal or Self-Determination funds are authorized, such amount shall be utilized to offset the requirement for Tribal appropriations, and shall not be available to increase overall expenditures unless otherwise authorized by the President.
2. Variances involving the transfer of budget authority from one budget to another shall require approval of the President and Comptroller.
3. Variances involving the transfer of budget authority from one fund to another shall require approval of the Tribal Council.
[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
A. Funds appropriated pursuant to the annual budget may be expended only during the fiscal year for which they are appropriated, unless they are encumbered at the end of that fiscal year.
B. Funds appropriated outside the annual budget process, which are appropriated for a specific purpose, shall remain available for expenditure only for that specific purpose until expended, or until that purpose is completed. When the purpose has been completed, the authority to expend any funds so appropriated shall lapse.
C. Funds appropriated for transfer to other funds shall be transferred, effective the beginning of the Fiscal Year, unless otherwise directed by the Tribal Council; provided that funds not transferred effective at the beginning of the Fiscal Year shall remain available until transferred, and shall be automatically carried forward unless otherwise directed by the Tribal Council.
D. Approval by the Tribal Council of specific contracts or grants shall constitute appropriation and the President shall modify the budget accordingly, when such award is available for expenditure.
E. To the extent that funds are available from Tribal and non-Tribal sources for the same programs or purposes, the non-Tribal sources funds shall be expended first before Tribal funds are expended.
[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
A. The Tribal Accountant shall provide a written monthly report to the President, Vice President and Comptroller on or before the 30th day of the month, which shall reflect the amounts provided for in the adopted budget, as adjusted by additions, carryovers and other adjustments, in detail, and the amounts of expenditures made against such appropriations, for the immediately preceding month and year-to-date.
B. On a monthly basis, the Tribal Accountant shall provide an oral report to the Tribal Council which reviews the written monthly report and shall provide such other information as is considered reasonably necessary for the proper administration of budgets and expenditures.
[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
At any time that a Director has reason to believe that the total amount to be expended during the fiscal year will exceed, or be substantially lower than, the total amount appropriated for any budgeted cost center, the Director shall immediately bring the matter to the attention of the President, Vice President, Comptroller and Tribal Administrator in writing.
[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
Directors shall report in advance any anticipated changes in methods of delivering services which involve changes in employment or other financial commitments.
[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
The Accountant, Tribal Administrator and Comptroller shall provide any other reports as needed by the Directors to administer budgets.
[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
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