The Confederated Tribes of the Grand Ronde Community of Oregon [Ordinances]
Last amended: 2003
ORIGINALLY ADOPTED: 05-31-89
SUBJECT: Appropriations Ordinance
DATE AMENDED: 8-3-04; 9-4-02
ORDINANCE NO: 530
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.
(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