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ORIGINALLY
ADOPTED: 05-31-89 |
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SUBJECT:
Appropriations Ordinance |
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DATE
AMENDED: 8-3-04; 9-4-02 |
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ORDINANCE
NO: 530 |
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RESOLUTION
NO: 351-89; 051-94; 154-02 |
BUDGET AND APPROPRIATIONS ORDINANCE
Tribal Code § 530
(a)
PURPOSE: The purpose of this Ordinance is to set forth uniform
procedures to be followed by the Tribal Council and Administration in
carrying out the provisions of the Tribal Constitution related to budgeting
and appropriating funds for use by the Tribe.
(b) AUTHORITY: Pursuant to the provisions of Article III,
Section 1 of the Tribe's Constitution, the Tribal Council has all legislative
authority except that expressly vested in the General Council. One of
these powers is appropriating funds.
(c) DEFINITIONS:
(1) Budget
Category: One of the six categories identified in (d)(2)(A) containing
one or more line items.
(2) Cost
Center: A line item within a Budget Category to which expenditures
are charged. Generally, each Division and/or Department will serve
as its own cost center.
(3) Direct
Items: Line items within a Cost Center that are included in the
calculation of indirect costs.
(4) Excluded
Items: Line items within a Cost Center which are excluded from
the calculation of indirect costs.
(5) Tribal
Division: Any department, division, committee or office of the
Tribe, the Grand Ronde Tribal Health Authority, the Grand Ronde Housing
Authority, the Grand Ronde Gaming Commission and the Election Board.
(d) ANNUAL BUDGET: All revenues and expenditures of the Tribe
shall be in accordance with the annual budget approved by the Tribal
Council. Such budget shall be developed and implemented as follows.
(1) Annual
Budget Requests. The Finance Officer ("FO") shall develop,
and revise as necessary, guidelines to be followed by the head of
each Tribal Division in preparing and submitting budget requests.
Such guidelines shall be approved by the Tribal Council and distributed
to all Division managers.
(A)
In accordance with the guidelines established by the FO, the head
of Tribal Division, shall submit a budget to the FO and a request
for appropriations necessary to fulfill the needs of that division,
committee, commission, or Tribal program.
(B)
The FO shall receive and review the budgets and requests for appropriations
and shall compile them in a draft Tribal budget.
(2) Content
of Budget. The FO shall present the draft budget to Tribal Council
no later than October 1 of each year. The draft budget shall contain:
(A)
The following Budget Categories: (1) Government; (2) Health and
Human Services; (3) Member Services; (4) Reservation; (5) Economic
Development; and (6) Designated Reserves;
(B)
A description of each Cost Center within each Budget Category;
(C) Estimated revenues to be received from all sources for the year
which the
budget covers; and
(D)
the estimated expenditures by Cost Center.
(3) Posting
of Budget. Upon completion of its review of the draft budget,
but not later than October 15 of each year, the Tribal Council shall
direct the FO to post the draft budget in the Tribal Governance Center,
with such changes as the Tribal Council deems appropriate.
(4) Presentation
of Budget. The FO shall present and the Tribal Council Chairperson
shall invite discussion on the draft budget at the November General
Council Meeting, following posting of the budget. Notice of the presentation
and discussion shall be published in Smoke Signals along with a summary
of the draft budget.
(5) Public
Comments. Comments to the draft budget shall be submitted to the
FO in writing no later than thirty (30) days from the date the draft
budget is posted. The FO will summarize and transmit the comments
to the Tribal Council at the end of the thirty-day comment period.
(6) Amendment
of Draft Budget. The Tribal Council shall consider comments and
other information received from the Tribal membership on the draft
budget and may, in its discretion, direct the FO to modify the draft
budget prior to adoption without additional notice to the Tribal membership.
(7) Appropriation
of Tribal Funds. Not later than December 31 of each year, the
Tribal Council shall, by resolution, adopt a budget. The budget, as
adopted, shall constitute an appropriation of the sums set forth for
expenditure therein. Once appropriated, funds shall remain available
for expenditure for the purpose for which they were budgeted and appropriated
through the end of the year for which they have been budgeted.
(8) Expenditure
Not Required. The approval of the budget shall not obligate the
Tribe to make any expenditures for which funds are appropriated. Any
change in expenditures must be made in accordance with this Ordinance.
At the end of the calendar year, all unexpended funds shall revert
to the General Fund unless authority to expend such funds has been
continued as provided in section (e)(2) below.
(e) BUDGET POLICY:
(1) Authority
to Expend Funds. Authority to expend appropriated funds is delegated
to the FO and General Manager, who shall make such expenditures in
accordance with the approved budget. This authority may be delegated
to other officers and to division managers of the Tribe.
(2) Carryover
of Budget Authority. The Tribal Council may, by resolution, extend
authority to expend appropriated funds until a project for which funds
were appropriated is completed. Requests to carryover authority to
expend appropriated funds beyond the current calendar year shall be
submitted to the FO at least two weeks prior to the end of the calendar
year. The FO shall have five days to review the request and present
it to the Tribal Council for approval.
(3) Exhaustion
of Third Party Funds. When other funds are available to carry
out a function for which Tribal funds have been appropriated, those
funds shall be used before appropriated Tribal funds.
(4) Budget
Transfers. After the budget is approved, there shall be no transfer
of funds within the budget except as follows:
(A)
Transfers within Budget Categories. The FO, or his/her designee,
may transfer funds between Cost Centers within a Budget Category
(other than designated reserves) provided that:
(i)
The amount transferred does not exceed $100,000;
(ii) The FO shall notify the Tribal Council within five days of
making any transfer or group of related transfers totaling more
than $25,000; and
(iii)
Division managers shall have the authority to reallocate funds
among budgeted expenditures within their own Cost Center provided,
however, that FO approval and Tribal Council notification shall
be required for transfers between Direct and Excluded Categories
which total more than 15% of the total appropriations for that
Cost Center.
(B)
Transfers Between Budget Categories. Funds may be transferred
between Budget Categories (other than Designated Reserves) upon
a three-fourths (3/4) majority vote of the full Tribal Council.
(f) SUPPLEMENTAL BUDGET: In the event additional appropriations
or reductions in appropriations become necessary do to circumstances
or events which could not be ascertained prior to approval of the annual
budget, and provided (in the case of additional appropriations) that
identified resources are available for appropriation, the Tribal Council
may propose a supplemental budget. The proposed supplemental budget
shall be subject to the same requirements as set forth in Section (d)
for an annual budget except that: (1) the public discussion may take
place at any Tribal Council meeting that is not less than 15 nor more
than 60 days after the supplemental budget has been posted; and (2)
notice of the public discussion shall be posted in the Governance Center
at least ten days prior to the Tribal Council meeting during which it
takes place.
(g) FEDERAL, STATE, AND OTHER THIRD PARTY FUNDS: Notwithstanding
section (f) above, the FO shall have the authority to make technical
amendments to the budget as necessary to reflect changes in amounts
of funds available for expenditure during each year from federal, state,
and other third party resources. Such amendments shall not require
further approval of the Tribal Council, but shall be reported by the
FO in the following months' financial report to the Tribal Council.
I hereby certify that this is a true copy of the Confederated Tribes
of the Grand Ronde Community of Oregon Budget and Appropriations Ordinance.
__________________________________
Tribal Council Secretary
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