Standing Rock Sioux Tribal Code of Justice

SRST Code of Justice T. XX,

Title XX. District Organization

GENERAL NOTES

Amendments Approved by the Standing Rock Tribal Council on February 07, 2008

Standing Rock Sioux Tribe Code of Justice T. XX, , SRST COJ T. XX,

Current through Dec. 1, 2010

SRST COJ § 20-101

20-101. Purpose

SRST Code of Justice § 20-101

Title XX. District Organization

Chapter 1. District Organization ()

20-101. Purpose

The purpose of this Title is to provide for the organization and operation of the District Councils, and to establish the scope of their lawful authority pursuant to the Constitution of the Standing Rock Sioux Tribe, Article VII--District Organization; that authority is:

Each District recognized under Article III, Section 2, hereof, may organize Local District Councils and elect District Officers to consult, make recommendations and advise the Tribal Council, the Superintendent of the Reservation or Officer in Charge, and the Secretary of Interior, on all matters of local or Tribal interest. The District Councils and Officers shall exercise such powers as the Tribal Council may delegate.

Standing Rock Sioux Tribe Code of Justice § 20-101, SRST COJ § 20-101

Current through Dec. 1, 2010

SRST COJ § 20-102

20-102. Establishment

SRST Code of Justice § 20-102

Title XX. District Organization

Chapter 1. District Organization ()

20-102. Establishment

District Councils shall be constituted for each of the following eight (8) Districts of the Reservation:

1. BEAR SOLDIER

2. CANNON BALL

3. LONG SOLDIER

4. KENEL

5. PORCUPINE

6. ROCK CREEK

7. RUNNING ANTELOPE

8. WAKPALA

Standing Rock Sioux Tribe Code of Justice § 20-102, SRST COJ § 20-102

Current through Dec. 1, 2010

SRST COJ § 20-103

20-103. District Membership

SRST Code of Justice § 20-103

Title XX. District Organization

Chapter 1. District Organization ()

20-103. District Membership

1. District Council Membership:

a. Any enrolled member of the Standing Rock Sioux Tribe who is eighteen years of age or older, who physically resides in the District for thirty (30) consecutive days, shall be a member of the District Council of their respective District.

b. Any enrolled person who is eighteen years of age or older, and currently away from the Reservation and/or District to attend school or military service who (1) resided on the Reservation for a period of thirty (30) days immediately preceding attending school or beginning the military service, (2) are legally married, and (3) intend to return to reside within his/her District on the Reservation upon returning from school or military service, shall continue to be a member of the District Council of their respective District.

c. A District resident shall include any enrolled, elderly person sixty (60) years of age or older, a person who is disabled or handicapped, currently resides in an elderly care center or other institution to care for their needs and whose stay is deemed by the District to be temporary. Additionally, those elderly, disabled or handicapped who reside with relatives may be considered a resident of the District, if their stay with relatives is less than one (1) year.

d. A District resident who is gone from the District for a period of thirty (30) consecutive days, without written notification to the District Secretary, shall be deemed to have relinquished their residency from the District. Dual residency is prohibited.

2. District Membership For Voting Purposes:

a. Any enrolled member of the Standing Rock Sioux Tribe who is eighteen years of age or older who physically resides in the District for thirty (30) consecutive days shall be a member of the District Council of their respective District shall be a member of the District Council for that District and shall be allowed to vote at Local District Meetings and in Tribal Elections.

b. Any enrolled person who is eighteen years of age or older, their enrolled spouse and enrolled children currently away from the Reservation and/or District to attend school or military service who (1) resided on the Reservation for a period of one year thirty (30) days immediately preceding attending school or beginning the military service, (2) are legally married, and (3) intend to return to reside within his/her District on the Reservation upon completion of returning from school or military service, shall continue to be a member of the District Council of their respective District and may return to the District to participate and vote at their local District Meetings.

c. School attendance and military service shall be subject to verification by the Tribal Election Office, if the need should arise.

3. Membership For Participation In District Programs: Each District shall have the authority to develop specific program guidelines, with Tribal Council approval, including but not limited to the following:

a. An enrolled child residing in the District with a parent/guardian for at least thirty (30) days shall be eligible to receive benefits from the District.

b. An enrolled child, under the age of eighteen (18) years of age, who is currently placed in foster care by the Standing Rock Sioux Tribal Court, outside of the District, shall be deemed to be a resident of the District where the child resided, prior to the removal and placement in foster care; and

c. An enrolled child, under the age of eighteen (18) years of age, who is physically residing with a relative and who has not been placed by any Court Order or Juvenile Placement Order shall be entitled to participate in all district benefits and programs.

d. A District resident shall include any enrolled, elderly person sixty (60) years of age or older, a person who is disabled or handicapped, currently resides in an elderly care center or other institution to care for their needs and whose stay is deemed by the District to be temporary. Additionally, those elderly, disabled or handicapped who reside with relatives may be considered a resident of the District, if their stay with relatives is less than one (1) year.

e. A resident who is gone from the District for a period of thirty (30) consecutive days, without written notification to the District Secretary, shall be deemed to have relinquished their residency from the District.

f. Dual District residency is hereby prohibited.

g. Dual payments and/or benefits from other District assistance programs are hereby prohibited.

4. Due Process:

a. Residency: All questions of residency, for voting purposes and/or program eligibility, shall be resolved initially by the District Council, voting by secret ballot, at a Regular or Special District Meeting.

b. Appeals: Any individual who does not agree with a decision of the Local District regarding their residency or program eligibility shall be allowed to appeal that decision with the Local District. Each Local District shall follow a uniform the Due Process Hearing Procedure as set for below which will be applicable to all District Councils.

c. Due Process Hearing Procedures:

1. Due process rights are applicable to all proceedings under this Title. Due process includes the right to reasonable notice and the opportunity to be heard before any action is taken by a district that affects the rights of an individual.

2. Written Notice that the district will hold a hearing concerning a matter shall be served by hand or mailed, by first class U.S. Mail, pre-paid, by the district. Such notice shall be served or mailed to all parties of record to the hearing not less than ten (10) business or working days prior to the said hearing.

3. A petition shall be filed with the district secretary. The petition shall be in writing and need follow no specified form. The petition shall state clearly and concisely the reason for which a hearing is sought, including the name of the petitioner, the name of the party or parties against whom relief is sought at the hearing, the time and place of the incident which the petition seeks to remedy, how the incident occurred, and the remedy sought by under the petition/hearing. A letter which contains the information required in this section is sufficient to constitute a petition for hearing.

4. The district shall mail notice of the filing of a petition for hearing to all parties. Any adverse party has 30 days after the date of the mailing of the notice to file a response. The response shall be in writing and need follow no specific form. The response shall state clearly and concisely an admission or denial as to each allegation contained in the petition for hearing.

5. Hearings shall be conducted by the district pursuant to Title 20, § 103(4)(c)(1), et seq., at the earliest convenient date.

6. The decision of the district council shall be final unless, within thirty days after the District's decision, the aggrieved party can demonstrate to the Tribal Court that they were denied equal protection of the law or due process as required by the Standing Rock Sioux Tribal Constitution, Article XI, § 8. The decision of the Tribal Court shall be final unless the matter is timely appealed to the Standing Rock Tribal Supreme Court. The decision of the Tribal Supreme Court shall be final.

Standing Rock Sioux Tribe Code of Justice § 20-103, SRST COJ § 20-103

Current through Dec. 1, 2010

SRST COJ § 20-104

20-104. Qualifications For District Officers

SRST Code of Justice § 20-104

Title XX. District Organization

Chapter 1. District Organization ()

20-104. Qualifications For District Officers

The Officers of the District Council shall consist of a Chairman, Vice-Chairman, Secretary and Treasurer. Any member of the District Council shall be eligible to serve as an Officer provided they meet the following qualifications:

1. That he/she is an enrolled member of the Standing Rock Sioux Tribe;

2. That he/she is eighteen (18) years of age or older;

3. That he/she is a resident in the District for a least ninety (90) consecutive days immediately preceding nomination as an Officer;

4. That he/she has not been convicted of a felony or an offense involving dishonesty, by any Court, including an offense defined in 18 U.S.C. § 1163. That section provides as follows:

18 U.S.C. § 1163. Embezzlement and theft from Indian tribal organization; Whoever embezzles, steals, knowingly converts to his use or the use of another, willfully misapplies, or willfully permits to be misapplied, any of the moneys, funds, credits, goods, assets, or other property belonging to any Indian tribal organization or entrusted to the custody or care of any officer, employee, or agent of an Indian tribal organization; or Whoever, knowing any such moneys, funds, credits, goods, assets, or other property to have been so embezzled, stolen, converted, misapplied or permitted to be misapplied, receives, conceals, or retains the same with intent to convert it to his use or the use of another shall be fined under this title, or imprisoned not more than five years, or both; but if the value of such property does not exceed the sum of $1,000, he shall be fined under this title, or imprisoned not more than one year, or both.

As used in this section, the term “Indian tribal organization” means any tribe, band, or community of Indians which is subject to the laws of the United States relating to Indian affairs or any corporation, association, or group which is organized under any of such laws.

5. That he/she has never been removed from office for an offense involving dishonesty, misconduct in office, misconduct in Tribal Affairs or neglect of duty by the District Council or Tribal Council.

6. That he/she is not delinquent, more than sixty (60) days, in the payment of any debt owed to or guaranteed by the District or any other Tribal Agency as listed in Title XV, § 15-102(g). Any candidate who prior to the time of his/her scheduled hearing before the Tribal Election Commission on a debt delinquency pursuant to this Section, (1) pays a reported delinquent debt in full or (2) with the written consent of the District or Agency reporting a debt delinquency, refinances or enters a new repayment schedule with respect to the delinquent debt, and has not become delinquent under such new repayment schedule, shall not be deemed to be delinquent with respect to such debt;

7. That he/she has not been dishonorably discharged from the Armed Services;

8. That he/she is not a member of the Standing Rock Sioux Tribal Council; and

9. That if he/she is a government employee and is required to obtain a waiver to hold office, such waiver must be filed in the Tribal Election Office within sixty (60) days of being sworn into office. Failure to submit a waiver within the sixty (60) day time frame will result in the forfeiture of that office.

10. Upon election or appointment to District Office, all District Officers must continue to meet all of the above qualifications. These qualifications will also apply to any persons nominated and appointed to fill a vacant District Officer position. No member of the District that has been convicted of a Tribal, state or federal felony may serve as a temporary District Officer.

11. For any vacant positions to be filled by the District, the nominee/appointee shall be required to complete a Qualification Form provided by the Tribal Election Office. He/she will also be required to submit to Felony and Criminal Record Checks and pay the $100.00 Filing Fee. The Appointee Qualification Form is attached hereto as Form No. 1.

12. If elected or appointed to a District Office, the person so appointed or elected shall abide by the Tribal Code of Ethics.

Standing Rock Sioux Tribe Code of Justice § 20-104, SRST COJ § 20-104

Current through Dec. 1, 2010

SRST COJ § 20-105

20-105. Nominating Petitions and Notice of Candidacy

SRST Code of Justice § 20-105

Title XX. District Organization

Chapter 1. District Organization ()

20-105. Nominating Petitions and Notice of Candidacy

Officers shall be nominated and elected simultaneously with the regular Tribal General Election, under procedures set forth in Title XV, of the Tribal Code of Justice Code with the following modifications:

1. Nominations for District Council Officers. Nominations for District Council Officers shall be made by a written Nominating Petition signed by at least five (5) District members and filed with the Tribal Election Supervisor, Standing Rock Sioux Tribe, Fort Yates, North Dakota, at least thirty (30) days prior to the election day.

2. Who is Qualified to Vote. Each member of the Tribe, eighteen (18) years of age or older who is a resident of a District for thirty (30) consecutive days immediately preceding an election, shall be eligible to vote for the Office of District Council Officers, only for the District in which the member resides. Incarcerated prisoners convicted of felonies shall not be eligible to vote. Persons on parole or probation shall not be deemed prisoners.

3. Form of Nominating Petition. Nominating petitions for District Council Officers shall be as follows and is hereby made a part of this Title as Form No. 2:

We, the undersigned, qualified voters of the Standing Rock Sioux Tribe and residents of the Standing Rock Sioux Reservation and the District of __________ hereby nominate __________ to be a candidate for the Office of (Chairman, Vice-Chairman, Secretary, Treasurer) from the District at the Election to be held on __________, 2___.

4. Candidate to Accept Nominations. All Nominating Petitions shall be signed by the candidates nominated, standing substance, as follows:

I, __________, hereby accept the nominations for the Office of __________ from the District of __________

5. Notice of Candidacy. A Notice of Candidacy for District Council Officer, on Form No. 2 of this Title, shall be filed with the Nominating Petition. Such forms shall be made available at the Tribal Election Office and distributed by the Tribal Election Commission Members upon request. Tribal Council Members shall not distribute nominating petitions.

6. Filing Fee. A filing fee of $100.00 will be charged for each candidate seeking Local District Office to defray the costs of Tribal (Court), State and Federal Criminal Background Investigations. The filing fee must be paid at the time of filing the Notice of Candidacy. Requirement for fingerprinting will be determined at the time of filing, as some States do not require fingerprinting to conduct and acquire their Criminal Record Checks.

All requirements of Title XV of the Tribal Code of Justice will be followed in the conducting of Local District Elections, except for an appointment for a vacancy in a District Office, 20-104 and 20-108 will apply.

Standing Rock Sioux Tribe Code of Justice § 20-105, SRST COJ § 20-105

Current through Dec. 1, 2010

SRST COJ § 20-106

20-106. Oath of Office

SRST Code of Justice § 20-106

Title XX. District Organization

Chapter 1. District Organization ()

20-106. Oath of Office

All District Council Officers, before entering upon their official duties, shall take and subscribe to the following Oath of affirmation to be administered by a qualified Officer of the Tribe:

“I, __________, do solemnly swear (or affirm) that I will support the Constitution of the United States and the Constitution of the Standing Rock Sioux Tribe and uphold the Tribal Law and the Treaty of April 29, 1868, and will faithfully discharge the duties of my office according to the best of my ability, so help me God.”

A District Member, elected or appointed, to serve as a Local District Officer shall not be sworn into office until an eligibility determination is completed by the Tribal Election Office, the Notice of Eligibility is submitted to the Tribal Council and approved by the Council.

Standing Rock Sioux Tribe Code of Justice § 20-106, SRST COJ § 20-106

Current through Dec. 1, 2010

SRST COJ § 20-107

20-107. Term of Office

SRST Code of Justice § 20-107

Title XX. District Organization

Chapter 1. District Organization ()

20-107. Term of Office

Beginning with 2001 General Election, the Office of Chairman and Treasurer shall be a term of four (4) Years and the Office of Vice-Chairman and Secretary shall be a term of two (2) years. Beginning with the 2003 General Election, the Offices of Vice-Chairman and Secretary shall become a term of four (4) years. Thereafter, all Local District Offices shall be four (4) years or until a successor is elected or appointed. The Terms will end when the new officers are officially sworn into office. Any District Office(s) not filled at the tribe's General Election shall be declared vacant and filled as set forth in Section 20-108 of this Title.

All records maintained are property of the District and must be turned over to the incoming officers within two (2) working days of when the new officers are sworn into office. This also includes any property purchased with District property purchased with District Funds including the property of any District Programs.

Failure to turn over the records and property within the time frame established by this section shall constitute “Theft of Property” as defined by Title IV of the Tribal Code of Justice. The remaining District Officers or District Compliance Officer shall file appropriately in Tribal Court against any individual who fails to comply.

Standing Rock Sioux Tribe Code of Justice § 20-107, SRST COJ § 20-107

Current through Dec. 1, 2010

SRST COJ § 20-108

20-108. Vacancies

SRST Code of Justice § 20-108

Title XX. District Organization

Chapter 1. District Organization ()

20-108. Vacancies

If a Local District Council Office becomes vacant before the expiration of a term, the following procedures shall be used to fill the vacancy. A vacancy in any District Office must be filled within sixty (60) days of the vacancy. Vacancies shall be defined as follows:

1. Vacancies Due to Death. If a Local District Officer becomes vacant due to the death of an officer, the vacancy shall be filled at the next special or regular district meeting. An election shall be held at the Regular or Special District Meeting in the following manner:

a. A Notice of Election for the vacant office shall be posted and placed on the Agenda and shall be the first order of business;

b. Nominations shall be accepted from the floor only for nominees who are present at the meeting; and

c. the Election shall be by Secret Ballot.

d. A District Motion approving the results of the election will be required.

In case of a tie, the Chairman shall not vote. Instead, the process set forth above shall immediately be repeated until a candidate is selected. The elected or appointed Officer shall not assume the position until the District minutes have been submitted, an eligibility determination is completed for the candidate by the Tribal Election Office, the Notice of Eligibility is submitted to the Tribal Council and the candidate is approved by the Tribal Council.

2. Vacancies Due to Resignation. If a Local District Officer position becomes vacant due to written resignation that has been formally accepted by motion by the affirmative vote of the District at a Regular or Special District Meeting. The vacant District Officer position shall not be filled until the District minutes reflecting the acceptance of the written resignation have been approved by the Tribal Council. Once approved by the Tribal Council, the vacancy shall be filled as follows and an election shall be held at the regular or special district meeting in the following manner:

a. A Notice of Election for the vacant office shall be posted and placed on the Agenda and shall be the first order of business;

b. Nominations shall be accepted from the floor only for nominees who are present at the meeting; and

c. The Election shall be by Secret Ballot.

d. A District Motion approving the results of the election will be required; and

e. The District Minutes have been submitted, an eligibility determination is completed for the candidate by the Tribal Election Office, the Notice of Eligibility is submitted to the Tribal Council and the candidate is approved by the Council.

3. Vacancies Due to Removal. If a Local District Officer position becomes vacant due to removal, the position shall immediately be declared vacant in accordance with 20-208 § 2.

(a). Once approved by the Tribal Council, the vacancy shall be filled as follows and an election shall be held at the Regular or Special District Meeting in the following manner:

a. A Notice of Election for the vacant office shall be posted and placed on the Agenda and shall be the first order of business;

b. Nominations shall be accepted from the floor only for nominees who are present at the meeting; and

c. The Election shall be by Secret Ballot.

d. A District Motion approving the results of the election will be required; and

4. Vacancies Due to Abandonment of Office. If a District Officer has three (3) consecutive un-excused absences for the regular District Meetings, the Office shall be declared vacant by motion of the District Council. The District Motion declaring the vacancy shall be approved by the Tribal Council. Once approved by the Tribal Council, the vacancy shall be filled as follows and an election shall be held at the Regular or Special District Meeting in the following manner:

a. A Notice of Election for the vacant office shall be posted and placed on the Agenda and shall be the first order of business;

b. Nominations shall be accepted from the floor only for nominees who are present at the meeting; and

c. The Election shall be by Secret Ballot.

d. A District Motion approving the results of the election will be required; and

5. Vacancies Due To No Candidate: If no one files a Nominating Petition for a District Office which is posted in a General Election, the District Office shall be immediately declared vacant by the Tribal Election Supervisor and the respective District shall be notified to fill the office utilizing the procedure set forth in 20-108(1). Once declared vacant by the Tribal Election Supervisor, the vacancy shall be filled as follows and an election shall be held at the Regular or Special district meeting in the following manner:

a. A Notice of Election for the vacant office shall be posted and placed on the Agenda and shall be the first order of business;

b. Nominations shall be accepted from the floor only for nominees who are present at the meeting; and

c. The Election shall be by Secret Ballot.

d. A District Motion approving the results of the election will be required; and

6. Check Signing Due to Vacancy: The District Representative to the Tribal Council is hereby authorized to sign Local District checks, as one of the authorized check signers, only if the Local District is without an additional check signer due to a vacancy in office or due to the resignation, suspension or removal of the other District Officers. The District Tribal Council Representative must be bonded.

All vacancies listed above will be filled by the District no longer than sixty (60) days after the Tribal Council approves the District motion for resignation, removal or abandonment.

Standing Rock Sioux Tribe Code of Justice § 20-108, SRST COJ § 20-108

Current through Dec. 1, 2010

SRST COJ § 20-109

20-109. Duties of Officers

SRST Code of Justice § 20-109

Title XX. District Organization

Chapter 1. District Organization ()

20-109. Duties of Officers

District Officers shall not be employed by or act as an officer for any District Business, Corporation or Committee, except the District Planning Commission.

1. OFFICE OF DISTRICT CHAIRMAN/CHAIRPERSON. The Chairman/Chairperson of the District Council shall carry out the following duties of his/her office:

a. The District Chairman/Chairperson must be bonded in an amount to be determined by the Tribe.

b. He/she shall preside at all meetings of the District Council, except when properly excused by giving notice to the District Vice-Chairman/Chairperson. Where the Vice-Chairman is unavailable, the sequence of officers set forth below shall be followed.

c. He/she shall sign all correspondence, resolutions, ordinances and documents only as authorized by motion of the District Council.

d. He/she shall administer or act upon any project, equipment and programs as only as authorized by motion of the District Council.

e. The Chairman/Chairperson and Secretary shall prepare post and distribute an agenda of all Regular and Special District meetings.

f. He/she shall present the minutes of the District Meetings to the Tribal Council in the absence of the Council Member representing the District or Councilman at Large.

g. He/she shall also be an authorized check signer of all District Checks.

h. He/she shall turn over all records and property of the District within two (2) working days of the new Chairman/Chairperson being sworn into office.

i. The Chairman/Chairperson shall assume all other duties as assigned or directed by motion of the District Council.

j. The Chairman may only vote in the case of a tie vote unless the vote is for the purpose of filling a vacant office. See, Title XX, § 108, above.

2. OFFICE OF VICE-CHAIRMAN/CHAIRPERSON: The Vice-Chairman/Chairperson of the District Council shall carry out the following duties of his/her office:

a. The Vice-Chairman/Chairperson must be bonded in an amount to be determined by the Tribe.

b. In the event of the absence of the Chairman/Chairperson or a vacancy in the Office of Chairman/Chairperson, shall assume the duties of the Chairman.

c. The Vice-Chairman/Chairperson may sign Local District Checks, in the event the Office of Chairman becomes vacant, or as authorized by a motion of the District Council.

d. The Vice-Chairman/Chairperson shall be responsible for maintaining o complete inventory of all District Equipment and property purchased or acquired, including all equipment and property purchase by District Programs and Sub-Committees.

e. He/she shall turn over all records and property of the District within two (2) working days of the new Vice-Chairman/Chairperson being sworn into office.

f. The Vice-Chairman/Chairperson shall assume all other duties as assigned or directed by motion of the District Council.

3. OFFICE OF DISTRICT SECRETARY: The Secretary of the District Council shall carry out the following duties of his/her office:

a. The District Secretary must be bonded in an amount to be determined by the Tribe. In the event of the absence of the Chairman and Vice-Chairman of the District, the Secretary shall assume the duties of the Chairman.

b. He/she shall cause to be made and maintained a complete and accurate record of all proceedings of each meeting of the District Council and of all actions taken at such meetings. The Secretary shall assure that district motions for disbursement of all district funds shall include; name, amount, approved budget line item and purpose.

c. He/she shall furnish such records containing all resolutions adopted by the District Council to each Officer of the District Council, to the Chairman and Secretary of the Tribal Council and to the member of the Tribal Council representing the District.

d. The Secretary shall make copies of the minutes and financial reports available to the members of the District Council.

e. The Secretary shall cause minutes of all District Meetings to be tape recorded, typewritten and reviewed by the District Officers and the District Representative before presentation to the Tribal Council. A copy of the type written minutes must be filed with the Tribal Recording office. All District minutes shall be submitted to the District Compliance Officer no less than five (5) working days prior to the first regular Tribal Council meeting day.

f. The Secretary shall insure that any reference to District funds in the minutes shall not include project or programs files, information and/or documents relating to child custody, paternity and other family matters in the district's possession and control. These records shall be kept confidential except as otherwise provided by law.

g. The Secretary shall maintain o list of all members of the District as compiled at the first opportunity when the member participates in a District Program, as authorized by the District. The membership list shall include all persons regardless of age.

h. The Secretary shall maintain a file of those district member(s) who have given notice of absence from the district in accordance with 20-103(e).

i. The District Secretary shall maintain a record of all the District's meeting minutes, resolutions, financial reports and ordinances which must be stored in safe and secured place at the District Office.

j. The Secretary shall turn over all records and property of the District within two (2) days after the new Secretary is sworn into office.

k. The Secretary shall assume all other duties as assigned or directed by motion of the District Council.

l. If the District Secretary is absent from a regular or special District meeting, the Local District Council shall be authorized to appoint, by motion, an acting Secretary for that particular meeting whose duties shall be only to record and type the minutes of that specific meeting. The same procedure will be followed at every district meeting where an acting Secretary is needed. The acting Secretary shall not be authorized to sign District checks.

4. OFFICE OF DISTRICT TREASURER: The Treasurer of the District Council shall carry out the following duties of his/her office:

a. The Treasurer must be bonded in an amount to be determined by the Tribe.

b. The Treasurer shall have charge and custody of and be responsible for all Tribally Allocated Funds to the District Council and deposit such moneys in such banks or other depositories as designation by motion of the District Council and approved by the Tribal Council on an annual basis.

c. The Treasurer shall establish and maintain proper books and records necessary for accounting all receipts and disbursements for each District Fund. Separate accounts shall be maintained for each district fund as required by the District Financial Management Policies.

d. The Treasurer shall submit written financial reports of all receipts and expenditures of all funds of the District Council which shall be attached to the minutes of the special or regular monthly meeting where they have been presented to the District Council for review and approval. Financial reports shall contain a detailed listing of all expenditures for each account, listed by the number, the payee, the date, the amount and the purpose. Financial Reports must be submitted at least once per month with the District Minutes for review by the District Compliance Officer and to the Tribal Council for approval.

e. The Treasurer shall prepare the Annual Local District Budgets for the Fiscal Year and any modifications thereto and submits to the District Officers for review, final revision and presentation to the District Council and Tribal Council for approval.

f. The Treasurer's signature shall appear on all District checks and Sub-Committee checks, involving all Tribally Allocated District Funds.

g. In the event of the absence of the Chairman, Vice-Chairman and Secretary of the District, the Treasurer shall assume the duties of the Chairman.

h. The Treasurer shall be responsible for coordinating the District's annual audit activities and assuring District accounting records are accurate, legible and in complete condition in order to reduce excessive time by the auditing firm in reconstructing financial statements.

i. The Treasurer shall turn over all records, files and property of the District two (2) days after the new Treasurer is sworn into office.

j. Assignment of the Treasurer's duties to another individual such as a Business Manager, Comptroller or CPA etc., does not relieve the Treasurer of his/her responsibilities or liabilities.

k. The Treasurer shall perform all duties incident to the Office of Treasurer and such other duties as may from time to time be assigned by the Chairman or District Council.

5. SERGEANT AT ARMS. A Sergeant at Arms shall be appointed from among the District Council membership by a majority vote of the members voting where a quorum is present. The Sergeant at Arms shall assist the Secretary in maintaining the Meeting Attendance Log. The Sergeant at Arms shall also assist the Chairman and Vice-Chairman in keeping and maintaining order at all District Meetings. The Sergeant at Arms shall insure that the voting on all actions of the District Council is conducted solely by qualified members of the District and shall advise the Chairman in the event of the loss of a quorum that the District Council cannot continue its meeting.

The Sergeant at Arms, so appointed, shall be an enrolled member of the Standing Rock Sioux Tribe, twenty-five (25) years of age older, a resident of the District for no less than ninety (90) days and of good character and good standing in the District.

6. VOTING ON DISTRICT MOTIONS: All voting on motions of the District shall be by a show of hands and listed in the minutes as total yes votes, no votes and not voting of all members physically present in the meeting at the time of the vote.

7. BONDS. Any officer, elected or appointed, must secure a position bond and any officer who fails to become bonded within ten (10) days of being administered the Oath of Office shall forfeit his/her office. Payment for all required bonding may be the responsibility of the District. No expenditure of District funds shall be made until the Officers have become bonded and the District has an approved District Budget.

8. ORIENTATION FOR DISTRICT OFFICERS. The Tribal Chairman or his/her representative shall conduct an Orientation Session for all newly-elected District Officers as soon as practicable after the tribe's General Election.

9. PAYMENT. Each District Council Officer shall be paid a stipend not to exceed $100.00 for one regular and $100.00 for one Special Meeting attended each month, excluding Tribal Council Representatives. Stipends for Special Emergency Meetings shall be $100.00; such stipends shall not exceed four (4) Special Emergency Meetings per year. Any increases to the stipend for District Meetings, shall require appropriate modification to the budget and the approval of the District Council. Stipend advances, bonuses, severance pay or honorariums to District Officers or Planning Commission Members shall not be allowed.

10. OVERSIGHT. The Standing Rock Sioux Tribe shall maintain oversight of the funds of all eight (8) Districts and any reports, on a monthly basis, submitted by the Financial Institution(s). The Tribal Finance Officer shall report any discrepancies to the tribe's Judicial Committee, the Tribal Election Supervisor and District Compliance Officer.

11. AUDITS.

a. The Tribe will provide for an annual audit of all Districts accounting records by an independent firm of Certified Public Accountants. The audit will be conducted in accordance with the requirements of OMB Circular A-133 and any subsequent revisions, as well as generally accepted auditing firm standards. The tribe's Finance Officer will coordinate arrangements with all of the District Treasurers.

b. All audits will be completed within three (3) to six (6) months after the close of the fiscal year. The District Treasurer will be responsible for coordinating audit activities and assuring District accounting records are accurate, legible and in complete condition in order to reduce excessive time by the auditing firm in reconstructing financial statements. Copies of the final audit of financial statements and any recommendations shall be reviewed by the District Officers, District Council Representatives, District Compliance Officer and Tribal officials. Corrective measures recommended in the said audits shall be implemented by the District Treasurer with the assistance of the other District Officers. Implementation of the corrective measures shall be reported to the District Compliance Officer in writing within thirty (30) days after the District Treasurer's receipt of an audit directing or advising that corrective measures be taken by the District.

c. Items for the District Audit will include, but are not limited to, cash receipts and disbursements, cancelled checks, bank statements, purchase orders, budgets, minutes, inventory lists, W-9 Forms, 1099 Forms and any other documents required to complete the audit.

12. ATTENDANCE AT DISTRICT MEETINGS. District Officers shall attend all Regular, Special, Emergency Special Meetings, and Planning Commission Meetings, of the District. Officers may be excused from attending meetings, only if prior arrangements have been made with the remaining District Officers and/or provide adequate proof for absence.

13. TRIBAL CODE OF ETHICS: All elected or appointed District Officers shall comply with the Tribal Code of Ethics.

14. DISTRICT COUNCIL MINUTES: All District Meeting Minutes must be typewritten and filed with the District Compliance Officer. All such District minutes shall be submitted to the District Compliance Officer not less than five (5) working days prior to the first regular Tribal Council meeting day. All such District Meeting Minutes must also be stored in a secure and safe place within the District.

Standing Rock Sioux Tribe Code of Justice § 20-109, SRST COJ § 20-109

Current through Dec. 1, 2010

SRST COJ § 20-110

20-110. Financial Manual

SRST Code of Justice § 20-110

Title XX. District Organization

Chapter 1. District Organization ()

20-110. Financial Manual

All Officers of the District and Members of the Planning Commission shall abide by the Standing Rock Sioux tribe's Financial Management Guidelines for the Local District Operations.

Standing Rock Sioux Tribe Code of Justice § 20-110, SRST COJ § 20-110

Current through Dec. 1, 2010

SRST COJ § 20-111

20-111. District Meetings

SRST Code of Justice § 20-111

Title XX. District Organization

Chapter 1. District Organization ()

20-111. District Meetings

1. Regular Meetings.

a. Each District Council shall, by resolution, fix the dates and times of its regular monthly meetings for the year, if there is a change from the previous year. Resolutions to change the dates of the Regular District Meetings shall be presented to the Tribal Council for approval and be posted in public places in their respective District for at least three (3) calendar days prior to the next scheduled regular meeting.

b. Four (4) District Officers shall approve any change in the date of a re-scheduled regular meeting date, except when there is a vacancy or an Officer is absent from the District. Any change in the date of a scheduled regular meeting shall also be posted in public places in the District at least three (3) calendar days prior to the date of the re-scheduled meeting. The Notice of Change in the Date, on Form No. 6 of this Title, shall specify the emergency for which the change was approved by the District Officers.

c. An Agenda for all Regular District Meetings shall be pasted, in the District, at least three (3) days prior to the meeting.

d. In cases of death in the District, emergencies or natural disasters, the Chairman or Acting Chairman may postpone a Regular or Special District Meeting. Notice of the postponement shall be posted immediately and announced on the local radio or television stations, if possible.

2. Special Meetings.

a. Special Meetings shall be held only upon petition signed by at least five (5%) Percent of the members of the District Council who voted at the last Tribal General election, with the prior approval of the Tribal Chairman or his authorized representative and a copy presented to the District Council Chairman and District Secretary. The approval of the District Chairman is not required far Special Meetings.

b. Notice of Special Meetings with an Agenda, shall be posted in public places in the District no less than three (3) calendar days in advance of such meetings. The day the Tribal Chairman signs the Petition shall be counted as the first day. The Tribal Chairman shall advise the District Council of the number required for holding a Special Meeting. A request for a Special Local District Meeting shall be on Form No. 7. Only those issues submitted on Form No. 7, shall be placed on the agenda and addressed at the Special meeting.

c. At least one District Officer or the District Representative shall be present for the Special Meeting and in the event there is no District Officer or District Representative present, the meeting shall not be held and must be rescheduled.

d. Failure to obtain a quorum at a Special Meeting shall cause the Special Meeting to be cancelled and the procedures for calling a another Special Meeting as set forth above, shall be followed.

e. The Chairman of the Tribe shall be authorized to waive the three (3) day notice requirement for an emergency meeting, provided that the purpose of the emergency is stated on the written request for a waiver. An Emergency District meeting shall also be allowed if a natural disaster occurs that would endanger the health of the District Members.

3. Campaigning: There will be no campaigning by or for any Candidate for Tribal or Publicly elected office at any Regular Meeting or Regular Re-scheduled Meeting of a District Council. Campaign Forums shall be allowed only at a Special District Meeting called specifically for that purpose. Violation of this provision shall be a civil violation, punishable by a fine not to exceed one hundred ($100) dollars. All fines collected for violations of this Section shall be paid to the tribe's General Fund. Any Local District Officer may sign the civil complaint.

4. Quorum. A quorum for the purpose of doing business at all meetings of the District shall consist of qualified members of the District, equal in number to at least ten (10%) percent of the number of qualified voters who voted in the most recent Tribal General Election. In Districts with a small population i.e., districts with one hundred or less voters voting at the last General Election, the quorum shall consist of at least ten (10) qualified members, as set by the Tribal Election Supervisor. The Tribal Election Supervisor shall advise each District Council of the number required for a quorum immediately following each General Election of the Tribe. A quorum of qualified members of the District must be maintained by actual physical presence of District Members throughout a District Meeting. No business shall be conducted after a loss of quorum, except to reschedule the meeting. If a quorum has not been met at the time of the scheduled meeting, a thirty (30) minute time frame shall be allowed. If a quorum is not met during that time frame the Chairperson or Acting Chairperson shall postpone or reschedule the meeting to another date.

5. Rules and Procedures. The District Council shall follow normal parliamentary procedures as observed by the Tribal Council, including but not limited to Roberts Rules of Order. A copy of Parliamentary Procedures or Roberts Rules of Order shall be distributed in October of each election year to the elected or appointed Officers of each newly-organized District Council by the Tribal Election Office. Prior to opening of each meeting of the District Chairman, the Chairman and Secretary shall distribute copies of on agenda for the meeting, which shall be followed.

6. Attendance by Tribal Directors or Other Employees. Any District Council seeking attendance at a District Council Meeting by a Tribal Director or other Tribal employee in their official capacity shall notify the Tribal Chairman, in writing, at least three (3) days prior to the meeting. The Tribal Chairman shall notify the Tribal Director or employee of their requested attendance. The Tribal Director or employee shall confirm, in writing, their attendance with a District Officer of the respective District so that they can be placed on the Agenda for the meeting, unless excused by the Tribal Chairman, in writing. Failure of a Tribal Director or employee to attend a requested meeting, may result in disciplinary action against the Director or employee.

Standing Rock Sioux Tribe Code of Justice § 20-111, SRST COJ § 20-111

Current through Dec. 1, 2010

SRST COJ § 20-112

20-112. Powers of The District Council

SRST Code of Justice § 20-112

Title XX. District Organization

Chapter 1. District Organization ()

20-112. Powers of The District Council

Each District Council shall be subject to the limitations of the Constitution of the Standing Rock Sioux Tribe, and shall be authorized to:

1. Make recommendations to the Tribal Council by written resolution or by formal motion. The Chairman and Secretary shall certify that each resolution was adopted by a meeting of the District Council duly called and convened after proper notice at which a quorum was present.

2. Establish a Planning Commission consisting of eight (8) District members as provided in Section 20-113 which shall advise the District Council on all matters of concern to the District.

3. Approve to expend such funds appropriated to the District Council by the Tribal Council, pursuant to a budget and any modifications thereto, adopted by motion of the District Council and approved by the Tribal Council, provided that all expenditures are in accordance with the Local District Financial Management Guidelines. If any District Funds are to be committed for more than one (1) year, a referendum election will be required to be held within the District on that question. An affirmative two-thirds (2/3's) vote of the District Members voting in the election will be required to commit District Funds for more than one (1) year. The District Council Officers shall provide the necessary paperwork for the referendum election and post the notices of the referendum.

4. Recommend selection of employees in the District or the hiring of seasonal or other District Workers, subject to the approval of the Tribal Council, as permitted by program policies and guidelines.

5. Enact local civil ordinances, subject to the approval of the Tribal Council; binding only within the District on all persons under the tribe's jurisdiction, concerning matters as shall be delegated to the District Councils by the Tribal Council.

6. The Chairman of the District Council may recommend Select Committees or Boards for district approval. Any payments or stipends associated with the above Committee or Boards must be approved by the District Council with a specific Budget Line Item.

7. Approve litigation requests, consultant agreements and attorney contracts, subject to the approval of the Tribal Council.

8. Temporarily appoint a Presiding Chairperson in the event of an absence of the Chairperson, Vice Chairperson or Secretary provided, however he/she shall not be allowed to sign District checks.

Standing Rock Sioux Tribe Code of Justice § 20-112, SRST COJ § 20-112

Current through Dec. 1, 2010

SRST COJ § 20-113

20-113. Planning Commission

SRST Code of Justice § 20-113

Title XX. District Organization

Chapter 1. District Organization ()

20-113. Planning Commission

1. Members. A Planning Commission shall consist of the Chairman, Vice-Chairman, Secretary and Treasurer of the District Council, the Tribal Council member representing the District and three (3) District members nominated and elected by the District Council. The Chairman, Vice-Chairman, Secretary and Treasurer of the District Council shall also serve as Chairman, Vice-Chairman, Secretary and Treasurer, respectively, of the Planning Commission.

2. Planning Commission Members shall not be employed by or act as an officer for any District Business, Corporation or Committee.

3. Qualifications of the District Planning Commission Members. Any member of the District Council shall be eligible to serve on the Planning Commission provided:

a. That he/she is a resident in the District for at least thirty (30) days immediately preceding nomination as a Commission Member;

b. That he/she is eighteen (18) years of age or older, and that he/she is an enrolled member of the Standing Rock Sioux Tribe.

c. That he/she has not been convicted of a felony or an offense involving dishonesty, by any Court, including an offense defined in 18 U.S.C. § 1163, as set forth above.

d. That he/she has never been found guilty by the Tribal Council or a District for misconduct in office, neglect of duty or a crime involving dishonesty.

e. That he/she is not delinquent, more than sixty (60) days, in the payment of any debt owed to or guaranteed by the District.

4. Election. The three (3) elected members shall be elected at the first meeting of the District following the Tribal General Election. Nominations may be made orally at the meeting and each nomination shall be seconded. The members of the District present at the meeting shall then elect the members of the Commission, each voter being allowed to vote for three persons, by secret ballot.

5. Term of Office. The three nominees receiving the highest number of votes shall be elected for a two (2) year term ending at the next Tribal General Election. The newly elected Planning Commission members will not assume their official duties until found eligible by the Tribal Election Office and upon approval of the Tribal Council.

6. Meetings. The Planning Commission shall meet no more than once per week with one day advance notice of the date, time and place of the meeting, posted in a public place in the District with the Notice of Meeting broadcast on KIND Radio and must contain the purpose of the meeting. The Planning Commission may hold one emergency meeting per month provided it is a matter of public urgency to all the members of the District and Notice of the date, time and place of the meeting has been given. The Planning Commission Meetings shall be open to members of the District.

7. Quorums. The Quorums for Planning Commission Meetings shall be five (5) members.

8. Powers. The Planning Commission shall advise the District Council on all matters of concern to the District, but shall have authority only to make recommendations.

a. No recommendations made by the Planning Commission, including the disbursement of funds, shall be acted upon until approved by the District Council.

b. All Planning Commission recommendations made to the District Council shall be in the form of written minutes and cannot be acted upon by the District Council unless they are in written form.

c. All Minutes of Planning Commission Meetings shall be distributed and read at the District Meetings prior to approval.

9. Payment. The Planning Commission Members shall receive a meeting stipend not to exceed $75.00 per meeting.

10. Rules and Procedures. The Planning Commission shall follow normal parliamentary procedures as observed by the Tribal Council and District Council, including but not limited to “Roberts Rules of Order”.

11. Agenda: Prior to opening each meeting, the Chairman and Secretary shall prepare and distribute copies of an agenda for the meeting, which shall be followed in the order prescribed therein.

12. Removal of Planning Commission Members. The Planning Commission members shall be subject to the same removal procedures established for District Officers.

13. Vacancies. The District Council shall immediately fill any vacancies on the Planning Commission, in accordance with 20-113 Section 4.

Qualification Form No. 8 will be utilized by the Tribal Election Office to determine the Eligibility of nominees for the Offices of Planning Commission Members.

Standing Rock Sioux Tribe Code of Justice § 20-113, SRST COJ § 20-113

Current through Dec. 1, 2010

SRST COJ § 20-201

20-201. Standard

SRST Code of Justice § 20-201

Title XX. District Organization

Chapter 2. Removal from Office ()

20-201. Standard

A Local District Council Officer or Planning Commission Member who, during the term for which he/she is elected, is convicted of a felony shall automatically forfeit his/her office. Any Local District Council Officer or Planning Commission Member, who during the term for which he/she is elected, is found guilty of neglect of duty, misconduct in office or misconduct in Tribal Affairs by the District Council that elected or appointed that person to such office. In addition, if an individual is found guilty or pleads nolo contendere/no contest to an offense involving dishonesty by any Court or are convicted of any felony offense listed in Title 18 of the United States Code or fails to continue to meet the qualifications of his/her office, may be removed from office by the District Council by a vote of two-thirds (2/3) majority vote of the members of the District Council voting, provided such member is first given ten (10) days notice in writing by the Secretary of the District Council and the opportunity to be heard.

Standing Rock Sioux Tribe Code of Justice § 20-201, SRST COJ § 20-201

Current through Dec. 1, 2010

SRST COJ § 20-202

20-202. Definitions (As Used In This Chapter)

SRST Code of Justice § 20-202

Title XX. District Organization

Chapter 2. Removal from Office ()

20-202. Definitions (As Used In This Chapter)

1. Neglect of Duty means the knowing omission or refusal, without sufficient excuse to perform a substantial duty or obligation of office; or habitual or repeated failure, without sufficient excuse, to perform the duties and obligations of office.

2. Misconduct in Office means repeated abusive or clearly incompetent performance of duties and obligations of office.

3. Offense Involving Dishonesty means acts which violate accepted standards of honesty with respect to any person, entity or organization of the District or the Tribe.

4. Offenses in Title 18 of the United States Code means any felony offenses defined therein.

5. Qualifications shall mean the qualifications listed in 20-104 for Local District Officers and 20-113 for Planning Commission Members.

Standing Rock Sioux Tribe Code of Justice § 20-202, SRST COJ § 20-202

Current through Dec. 1, 2010

SRST COJ § 20-203

20-203. Presentation of Alleged Charges

SRST Code of Justice § 20-203

Title XX. District Organization

Chapter 2. Removal from Office ()

20-203. Presentation of Alleged Charges

Any eligible member of the District, eighteen (18) years of age or older, may initiate the procedures for charges against a District Council Officer or Planning Commission Member by serving such member, at least five (5) days before a meeting of the District council either in person or by registered or certified mail, return receipt requested, with a signed statement of the intent to present charges to the District Council at such meeting. The Statement shall specify the charges with detailed particulars on which the alleged charges are based. The member making the charges shall furnish signed copies of the statement to the Chairman and Secretary of the District and copies to the Chairman and Secretary of the Tribal Council. Upon receipt of such a statement, the Chairman and Secretary of the District shall place the matter on the agenda of the meeting specified and shall specially notify the charged officer. If the Officer(s) charged are the Chairman and Secretary the Vice-Chairman shall place the matter on the Agenda.

Standing Rock Sioux Tribe Code of Justice § 20-203, SRST COJ § 20-203

Current through Dec. 1, 2010

SRST COJ § 20-204

20-204. Authorization of Charges and Suspension

SRST Code of Justice § 20-204

Title XX. District Organization

Chapter 2. Removal from Office ()

20-204. Authorization of Charges and Suspension

1. Authorization by the District Council. At a meeting specified in the statement of alleged charges, any resident member of the District, 18 years of age or older, making the charges shall move that the charges be authorized. If the motion is seconded an adopted by a majority vote of a quorum of the District Council, the charges stand authorized. Otherwise, the charges stand dismissed and any charges based on the particulars alleged in the statement shall not be renewed. If all District officers are presented with allegations/charges, the meeting will be chaired by the Judicial Committee Chairperson or a Tribal Council Member so appointed by the Tribal Chairman.

2. Suspension. In its discretion, the District Council, by two-thirds vote of the members voting at the meeting where charges are authorized, may suspend the District Council Officer or Planning Commission Member charged until the authorized charges have been acted upon at a hearing.

Standing Rock Sioux Tribe Code of Justice § 20-204, SRST COJ § 20-204

Current through Dec. 1, 2010

SRST COJ § 20-205

20-205. Notice of Authorized Charges

SRST Code of Justice § 20-205

Title XX. District Organization

Chapter 2. Removal from Office ()

20-205. Notice of Authorized Charges

If the charges are authorized by District Council, the District Council Officer charged shall be given ten (10) days in writing, by the Secretary of the District Council, stating the time and place at which the authorized charges may be answered at a hearing. The Hearing may be held at either a Regular or Special Meeting of the District Council. Upon receipt of the ten (10) days notice, the member charged may, if he/she so desires, request the District Chairman in his/her discretion, (unless he/she is the Officer charged) may set a new date for the hearing only in cases of medical emergencies or death in family. The District Secretary, or the Acting District Officer, shall notify the members of the District of the new date on which the hearing will be held.

Standing Rock Sioux Tribe Code of Justice § 20-205, SRST COJ § 20-205

Current through Dec. 1, 2010

SRST COJ § 20-206

20-206. Hearing On Authorized Charges

SRST Code of Justice § 20-206

Title XX. District Organization

Chapter 2. Removal from Office ()

20-206. Hearing On Authorized Charges

1. The Hearing shall be open to all members of the District. No other District business shall be taken up at the meeting until the Hearing on the authorized charges is completed and a final decision is rendered.

2. The District Council shall hear all relevant evidence, either sworn oral testimony or documentary evidence, offered in support of or in opposition to the charges. The District Council Officer charged shall have the right to cross-examine witnesses and to present his/her own witnesses and shall have the right to be represented by Counsel, at his/her own expense, at the Hearing. If all District officers are presented with the allegations/charges, the meeting will be chaired by Judicial Committee Chairperson or a Tribal Council Member so appointed by the Tribal Chairman.

3. At the conclusion of all the arguments and evidence presented for and against the charges, the District Council shall vote, by secret ballot, on the questions of whether the officer charged shall be removed from office. The Officer(s) charged shall not vote on this question. The vote shall be “Yes” to remove and “No” not to remove. To ensure the integrity, the presiding Chairperson shall oversee the secret ballot and therefore shall not cast a vote. If a tie should occur, a re-vote shall take place.

4. If, at the time and place set for the hearing to remove the officer, a quorum cannot be obtained, the Hearing to remove shall be continued until the next regular or special meeting.

Standing Rock Sioux Tribe Code of Justice § 20-206, SRST COJ § 20-206

Current through Dec. 1, 2010

SRST COJ § 20-207

20-207. Removal From Office

SRST Code of Justice § 20-207

Title XX. District Organization

Chapter 2. Removal from Office ()

20-207. Removal From Office

1. No Officer shall be removed from office, except by an affirmative majority vote of the District Council, voting by secret ballot, at a meeting at which a quorum is present.

2. If the necessary majority vote is obtained, a District Motion shall be required accepting the results of the vote and the charges outlined in 20-202 shall be included in the motion. The removal shall then be effective immediately and the office shall be declared vacant by the presiding officer. If the necessary majority vote is not obtained, the charges stand dismissed.

3. Any person removed from Local District Office under this Title cannot be considered to fill the same vacant District Office or seek or hold any Local District Office or Planning Commission office.

4. The removed officer shall immediately turn over all District property and records in accordance with Section 20-107 of this Title.

Standing Rock Sioux Tribe Code of Justice § 20-207, SRST COJ § 20-207

Current through Dec. 1, 2010

SRST COJ § 20-208

20-208. Reporting Allegations of Misuse of Funds

SRST Code of Justice § 20-208

Title XX. District Organization

Chapter 2. Removal from Office ()

20-208. Reporting Allegations of Misuse of Funds

Any person, at least eighteen (18) years of age, has the right to make a report of an alleged violation of criminal law to any law enforcement officer regarding misuse of District funds. Expenditure of funds that are not reportable as a crime but are in violation of District motions or the Standing Rock Sioux Tribe Financial Management Guidelines for Local District Operations may be reported by any member of the District, eighteen years or older, to a District Officer. The District Officer shall refer the matter to the District Treasurer or Standing Rock Sioux Tribal Finance Officer for review and compliance. The District Treasurer shall report any findings to the District Council for corrective action prior to the expenditure of funds.

1. REPORTS BY DISTRICT MEMBERS OR DISTRICT OFFICERS: If the matter concerns a District office, a member of the District Council can either report the matter to another District Officer or to the other members of the District Council and submit to the District Council for inclusion on the agenda for consideration by the District Council. The District Council can refer the matter to the District Treasurer for review and a report shall be given by the Treasurer to the District Council.

a. Any member of the District Council, having personal knowledge, of lack of compliance with the District Council or Standing Rock Sioux Tribal Council rules or regulations can report the matter directly to the other members of the District Council if the matter concerns a District Officer or Officers from the floor at the District Meeting.

b. If the District Council determines the matter merits further investigation, the District Council can, by motion, refer the matter to the Tribal Finance Officer or District Compliance Officer for further investigation and a report to the District Council of any findings. The findings reported by the Tribal Finance Officer or District Compliance Officer are subject to further action by the District Council.

2. REPORTS BY BOARDS, COMMISSIONS OR COMMITTEES. If during the course of the performance of the duties and responsibilities by a member of a Board, Commission, or Committee, an Official becomes aware of a possible misuse of funds, the matter should be reported to a law enforcement official, The official is not required to be authorized by motion of the Tribal Council or District Council, or be authorized by the Board, Commission or Committee before reporting any alleged violation of criminal law to law enforcement officials. If the misuse of funds is a matter of compliance with Tribal Council or District guidelines, the Tribal Official has several alternatives:

a. The possible misuse of funds can be made a matter of record with the Board, Commission or Committee, for a motion for recommendation for referral to the Local District Council and Officers for action.

b. The Tribal Official can request the matter be referred by the Board, Commission or Committee to the Standing Rock Sioux Tribal Council with a recommendation for action.

c. The Tribal Official can report the matter, in writing, with documentation attached to the District Council or District Officers and the Board, Commission or Committee at the same time.

d. The Tribal Official has undertaken an Oath of Office to uphold the Laws of the Standing Rock Sioux Tribe. The Tribal Official should make a report of actual knowledge of misuse of funds to the appropriate Board, Committee, Commission or District Compliance Officer for further action.

Standing Rock Sioux Tribe Code of Justice § 20-208, SRST COJ § 20-208

Current through Dec. 1, 2010

SRST COJ Fin. Mgmt. Gds.

Standing Rock Sioux Tribe Financial Management Guidelines, Local District Operations

SRST Code of Justice Fin. Mgmt. Gds.

Title XX. District Organization

Financial Management Guidelines ()

Standing Rock Sioux Tribe Financial Management Guidelines, Local District Operations

STANDING ROCK SIOUX TRIBE

FINANCIAL MANAGEMENT GUIDELINES

LOCAL DISTRICT OPERATIONS

NOVEMBER 1999

INTRODUCTION

In 1983, the Tribal Council of the Standing Rock Sioux Tribe adopted the tribe's Financial Management Policies and Procedures Manual, under Resolution Number 170-83. The Manual was updated and expanded in 1994, and it has provided for over fifteen years the standards and requirements of the Tribal Council for a strong system of central accounting and financial management control over the financial activities of the Tribe. The tribe's Financial Management Policies and Procedures Manual carries the full weight of the Council's authority and is to be fully complied with by all Tribal Council members, Tribal officials, and Tribal employees.

The successful use of the Manual over the years has been proven in the positive results of financial and performance audits conducted by external auditors and by federal agencies. The tribe's consistent and continuing adherence to the concepts and practices contained in the Manual has been credited as the single factor that has demonstrated that the Tribe has the ability to independently manage its own financial affairs.

The amount of resources now becoming available to the Districts has begun to increase. Funds allocated from the Casino revenues and other sources have grown to such an extent that the Tribal Council has mandated development of annual budgets from the Districts to define how funds will be spent. Recognizing the value of financial management standards to the financial well-being of the Tribe, the Judicial Committee and the Tribal Council authorized development of this manual of guidelines and standards for District financial operations.

PURPOSE OF MANUAL

The Standing Rock Sioux Tribe FINANCIAL MANAGEMENT GUIDELINES for LOCAL DISTRICT OPERATIONS was developed to provide uniform guidelines for the tribe's financial management activities at the District level. This manual of guidelines is patterned after the tribe's Manual to provide a consistent look and structure of content. But, the Financial Management Guidelines manual is intended to fit the particular needs of the Districts.

The content of the manual of guidelines is based on input provided by representatives of the various Districts in meetings held to define what the manual should contain, and in meetings held to review the drafts of the manual. The Financial Management Guidelines manual presents recommended practices that should be followed by the Districts to establish strong controls over the cash receipts and disbursements of the District, and to regulate the purchasing activity within established budgets. The manual also provides guidelines on the formats for preparation of budgets and for preparation of financial reports.

STRUCTURE OF MANUAL

For ease of reference, the Financial Management Guidelines manual has been divided into five sections. Each section is referenced by a roman numeral (I, II, III, IV, and V) as shown on the Table of Contents. Each section is self-contained, but the material in the sections is developed according to the following hierarchy:

RESPONSIBILITIES OF OFFICERS

POLICIES

PROCEDURES AND STANDARDS

This recognizes the legal responsibilities defined in the Code of Justice as the highest authority. Following this, the policies in this Manual define rules for what must be done. The procedures and standards describe how these rules are to be carried out and by whom. The following describes each section-and its contents.

SECTION I--ORGANIZATION AND RESPONSIBILITIES

The organization of each District is governed by Title XX of the Code of Justice, which has been adopted by Tribal Council action, The responsibilities of District Officers defined in the Code of Justice establish the basis of accountability that is expanded upon in this manual.

Section I contains information describing the duties and responsibilities of the District Executive Officers, as these pertain to the financial management responsibilities and activities. It also contains guidelines related to the financial activities of the Planning Commissions at each District, of the District Councils, and of the subcommittees, programs and enterprises that may exist in each District.

SECTION II--FINANCIAL MANAGEMENT POLICIES

This section of the manual contains the financial management policies that provide the overall direction for financial management activities of the Districts. Policies are statements that define what must be done or can't be done. The procedures describe how the particular activity is to be accomplished.

Policies have been developed in six broad categories that describe different parts of the financial management process. Each policy is formatted to present the following information:

[ ] Policy Objectives--These define what the District would seek to accomplish within each policy area.--

[ ] Specific Policy Statements--Individual statements of policy are described and numbered for ease of reference. For example, the policy for Purchases and Disbursements is numbered II-C. individual policy statements within that policy are numbered sequentially from 1. Thus, a specific statement would be referred to as II-C-1, II-C-6, etc. A policy statement indicates the rule to be followed in a particular activity.

[ ] Responsibility For Compliance--The individuals responsible for making sure the particular policies are followed are identified at the end of each policy. This assignment of responsibility means that the individuals listed will be held accountable for following the requirements of the policy in the exercise of their official duties, and for monitoring the financial management process to make certain that the policy is complied with by all individuals under their supervision. This Subsection of the policies describes the District Council position on the accountability for enforcing policy.

Policies are adopted by vote of the Tribal Council and are to be implemented in each District as provided under Title XX.

SECTION III--FINANCIAL MANAGEMENT PROCEDURES

Section III contains outlines of the financial management procedures and practices that are to be followed in processing any financial transactions in accordance with the requirements established in the policies. As with financial management policies, procedures are divided into general groupings that closely match the policy statements. The procedures contained in this section are concerned with the policies that relate to processing of financial transactions. Guidelines related to the preparation of budgets and financial reports are contained in Section IV.

The reference of financial management procedures follows a method that is similar to that used for policies:

• All procedure reference numbers start with the roman numeral III, followed by a letter (A through F), that corresponds with the letters used to designate the related policy statement. For example, III-A refers to procedures in the Financial Records area; III-B refers to Cash Receipts procedures, etc.

• Within each procedure area, individual procedures are referenced by a number (-1,-2, etc.). Example, III-A-1 refers to the recommended practices for establishing Records and Files. Details under procedures are listed numerically.

An example of a full reference would be: III-C-1. This indicates the specific procedure for Purchase of Goods or Services (-1), which is a detailed procedure within Purchasing (C.).

Each procedure is presented on a separate set of forms. Procedure pages are referenced by procedure number, and titled in the “Subject” area of the heading according to the procedures in which it is contained. For example, the heading for Procedure III-C-1 is:

FINANCIAL MANAGEMENT PROCEDURES: PURCHASING

Purchase of Goods or Services

Each procedure contains a description of the specific procedure steps, with reference to any forms used in the procedure. Future revisions of the guidelines for each District may include a copy of the forms described. Procedures are detailed descriptions of specific activities and processes to be followed. These are presented as specific procedure steps to be taken. For each step, the person or office responsible for performing the step is shown.

Procedures should be reviewed by the District Officers and modified, as needed, to fit the requirements of the individual District operations.

SECTION IV--BUDGETING AND FINANCIAL REPORTING

This section of the Financial Management Guidelines contains formats and suggestions for preparation of the District budgets and monthly, quarterly, and annual financial reports.

SECTION V--APPENDICES

The final section of the manual is reserved for presenting items of general reference, such as descriptions of financial reports. This section may be changed by the District Treasurer as needed.

ADOPTION BY TRIBAL AND DISTRICT COUNCILS

In accordance with the requirements of Title XX of the Code of Justice, each District Council must adopt a District Financial Management Manual to guide its financial affairs. This Financial Management Guidelines manual has been approved by action of the Tribal Council under Resolution Number 444-99 to serve as the District Financial Management Manual. The Manual is to be adopted by the District without change, with the following exception: District Officers may revise the manual for their district to eliminate specific procedures that will not be followed. Policies contained in the Manual may not be altered except as provided below.

Once the District Financial Management Manual is adopted, it is very important that these manuals be kept up-to-date if they are to continue to be used as the official guideline for District financial management activities. Policy 11-A describes the recommended process and responsibility for maintenance of the manual.

The heading for Policies and Procedures contains two dates: Date Issued and Date Revised. The Date Issued box contains the date the policy or procedure is officially adopted. As changes are made to either policies or procedures, the date of revision should be shown in the Date Revised box.

REQUESTING REVISIONS TO THE MANUAL

The entire Financial Management Guidelines Manual is being retained by the Tribal Administrative Officer on word processing diskettes (WordPerfect version 6.0/6.1) to facilitate revision. Whenever Districts wish to change segments of the manual accommodate their district operations, the pages to be revised should be marked to show the changes to be made, and the revised pages sent to the Tribal Finance Officer and the Administrative Officer for review. They will submit the request to the Judicial Committee for review and approval. If the change is approved, the Administrative Officer will make the revisions to the originals and return them to the District for copying and distribution. New policies or procedures which are in addition to those in the manual should be written up following the format used in the manual, and also sent to the Administrative Officer for adding to the files and preparation of the originals.

DISTRIBUTION

The District Secretary is responsible for making distribution of the updates/revisions. Each holder of the manual is responsible for removing revised pages and inserting new pages. Once a revision has been issued, the changed policy or procedure must be followed as of the Date of Revision.

When revisions or new originals have been developed by District Officers, these should be duplicated and sent to all holders of the manual with a cover letter which contains the following:

• Description of the pages being sent.

• Description of the pages being revised.

• Instructions to the holder of the Manual to remove the revised pages and to insert the new page in the appropriate section of the Manual.

The official copy of the District Financial Management Manual is to be retained by the District Secretary. Copies of the manual will be provided to the following, and others as deemed appropriate by the District Officers. The Secretary will maintain a list of all persons to whom a manual has been issued,

• Each of the District Officers--one copy.

• Other members of the Planning Commission--one copy.

Holders of the manual will be responsible for keeping the manual current and for leaving their copy with the District Secretary should they leave office.

SECTION I

ORGANIZATION AND RESPONSIBILITIES

This section of the Standing Rock Sioux Tribe Financial Management Guidelines Manual presents the organizational responsibilities of the District officers, the Planning Commission, the District Council, and the staff of programs, committees, and enterprises at each District. The description of these responsibilities is presented to emphasize the role that each officer and others must play In maintaining the financial well-being of the District.

By authorizing the preparation of this manual and by adopting the financial management policies and procedures it contains, the Tribal Council continues to demonstrate it has committed itself to a high standard of financial accountability at all levels of the Tribal organization, from the Tribal government itself, extending to the District operations. At the Tribal government level, the Finance Office is key to meeting this standard principally through the actions of its employees, and through its interaction with other parts of the Tribal operation. Similarly, at the District level the District officers exercise the responsibility of implementing the policies and control procedures that will provide the financial accountability in each District.

ROLES OF THE DISTRICT OFFICERS

The official duties and responsibilities of the District Officers are defined in Title XX, Chapter 1, of the Code of Justice. The roles outlined in this manual build upon those prescribed duties.

TREASURER

The single most-important player in the implementation of improved financial management practices at the Districts is the Treasurer. The Treasurer must ensure that procedures established are followed, that records are accurately maintained, and that assets are properly safeguarded. Specific responsibilities include;

[ ] Approval of purchase orders and purchase documents.

[ ] Approval of the actual payment for purchases, services provided, and travel reimbursements.

[ ] Control of the use of cash and that the budget levels are adhered to. This means not approving any purchase or payment that will exceed cash or budget available, making sure all accounts are properly reconciled, and that all funds due the District are collected and accounted for.

[ ] Controlling the collection and deposit of all revenues and receipts of the District, including those collected outside of the District Office.

[ ] Monitoring the adherence to policies and procedures on the part of programs, special committees, and enterprises, and monitoring District Office activities to enforce application of the new procedures.

[ ] Monitoring the maintenance of property records at the District Office and program levels.

[ ] Preparing the annual budget requests and ongoing financial reports to keep other Officers, the Planning Commission, and the District Council aware of the financial status of the District.

CHAIRMAN

The District Chairman is the Chief Executive Officer of the District. Along with the other District Officers, the Chairman plays a key role in controlling District expenditures and the use of District assets. The most important responsibility, however, is insisting that the policies and procedures be followed consistently and without exception. In addition, the Chairman can be most instrumental in insisting that the Treasurer establishes strong financial systems. Financial management responsibilities of the Chairman include coordination of activities that can commit District funds, such as the authorization of personal services contracts, processing of travel authorizations, and general monitoring of District funding. The Chairman's function must be closely coordinated with activities of the Treasurer. Key responsibilities in this area of procedures are:

[ ] Approval of contracts for leases or personal services to make sure they are properly negotiated to the benefit of the District and the Tribe.

[ ] Approval of travel to assure trips are proper and for appropriate purposes.

[ ] Signature control over cash disbursements.

[ ] Monitoring of District expenditures to assure they are within budgets and within the authorized areas of activity represented in the budget and funding allocations.

VICE-CHAIRMAN AND SECRETARY

These officers support the activities of the Treasurer and Chairman, particularly in counter-signing payments and in monitoring the financial management of the District through participation in the monthly District meetings. The Vice-Chairman assumes all duties and responsibilities of the Chairman in his/her absence, and the Secretary specifically is charged with maintaining the District Financial Management Manual, as provided herein.

ROLE OF THE PLANNING COMMISSION

The Planning Commission is also established under authority of Title XX of the Code of Justice. Its function is to provide planning support and recommendations on the management and operation of the District and its enterprises and programs. The Commission is made up of the four executive officers, plus three district representatives and the district Tribal Council representative. This make-up provides a strong body to oversee and direct the District financial management activities.

The primary responsibilities of the Planning Commission are the development of the District budget, and overseeing the financial well-being of the District through involvement in the review of financial reports and transactions. The Commission participates in managing the budget, in providing review and approval of purchase requests, and in monitoring compliance with the financial management policies and procedures of the District.

ROLE OF DISTRICT COUNCIL

The final authority for the management of District resources rests with the District Council. The key responsibility of the Council is to establish the limits of spending (in the approved budgets) and to establish and insist upon standard practices for running the District's financial affairs (policies and procedures). Most importantly, Council must insist that officers and staff comply with established policies and procedures, after they are adopted.

STAFF AND SUPERVISORS OF PROGRAMS, COMMITTEES AND ENTERPRISES

Most transactions will originate at the program, committee, or enterprise level. Staff at these levels will play a key role in assuring that transactions are fully in compliance with District policies and operating requirements, and that all procedures are followed in initiating-transactions. Key responsibilities include:

[ ] Initiating purchases only through the approved processes. This means purchasing goods or services only after formal approvals have been given by the Treasurer on a purchase approval document.

[ ] Complying with all purchasing requirements, such as getting bids when required, making only those purchases that fall within program restrictions, planning purchases so that the best use of District funds can be made, and submitting appropriate documentation to support purchases and payments.

[ ] Properly inspecting all goods received so that the District does not pay for items that are not equal to what was ordered, or does not pay for goods or services never received.

[ ] Exercising control over purchases such that budget is not exceeded and program restrictions are fully enforced. This includes only requesting such goods and services as can be fully justified, and not relying on others to “block” questionable transactions.

[ ] Maintaining complete and accurate properly records at the program and enterprise level, and making sure the records are fully reconciled to the District Office accounting system.

It is important that all of the roles described must be performed to make the policies and procedures that are contained in this Manual work well.

SECTION II

FINANCIAL MANAGEMENT POLICIES

The Financial Management Policies contained in this section are based on the input from representatives of the various District Officers. As noted in the introduction to the Manual, policies have been adopted by Tribal Council vote and may only be changed by action of the Tribal Council. The policies are the rules which must be followed, and they set the direction for development of the procedures contained in this Manual. Authorization for the adoption of the District Financial Management Manual and Financial Management Policies is contained in Title XX of the Code of Justice.

DISTRICT COUNCIL ADOPTION OF POLICIES

The statements of policy establish the Tribal Council's position on financial management practices for the District. Under the requirements of Title XX, each District must adopt a District Financial Management Manual. The Manual must include District Financial Management Policies such as those contained in this manual of guidelines, and those policies must also be adopted by District Council vote. Once they are adopted, it is expected that the policies will very seldom be changed. The following are the policy areas contained in this manual of guidelines:

Policy II-A Financial Records

Policy II-B Cash Receipts

Policy II-C Purchases and Disbursements

Policy II-D Property (Fixed Assets)

Policy II-E Budgeting

Policy II-F Financial Reporting

POLICY OBJECTIVES

The policy on Financial Records establishes guidelines for the financial records and files that are to be maintained by the District Officers. The purpose of maintaining accurate and up-to-date financial records is to provide control elements necessary to properly account for and safeguard District assets and to effectively control District commitments and liabilities. The records assure a full accountability over the financial resources made available to each District, so that the District Council can be assured that all of the available resources have been made available for use in serving the purposes established by the Council in its adopted budget, and that no funds have been used for other purposes. Accurate accounting records permit control of purchasing and prevent expenditures from exceeding budgeted amounts, as well as providing for continuous monitoring of revenues collected and of available cash balances.

SPECIFIC POLICY STATEMENTS

ACCOUNTING RECORDS

1. The District Treasurer is responsible for developing and maintaining complete financial records including all financial books, ledgers, records, and files to assure full accountability over District assets, commitments, and liabilities and District program revenues and expenditures. The District accounting records will include financial activity of all subcommittees and authorized enterprises within the District.

2. The Treasurer will provide for capture and recording of all financial transactions of the District in the financial books and records in a complete, accurate, and timely manner, to minimize possibilities for misuse or misappropriation of District assets. The financial transactions recorded in the District financial records will include transactions generated by District subcommittees.

3. All grant or contract compliance and federal reporting requirements (including tax reporting) will be met on a timely basis. Accounting records will be maintained in a current status to facilitate reporting and to eliminate possibilities for overdrawing cash or incurring penalty and interest charges.

4. Accounting documents will be filed in a manner that permits their reconciliation to financial records on a monthly basis and that provides fully auditable support for entries made to District and program accounts.

5. The Treasurer will be responsible for the deposit and safekeeping of District revenues and cash balances. Certificates or other evidence of ownership will be carefully safeguarded by the Treasurer.

6. Bank cash balances will be reconciled to the accounting records on a monthly basis.

7. A Chart of Accounts that is consistent with the Tribal budget request format and with those used in other Districts will be used to provide consistency in financial reporting. The Treasurer will be responsible for maintaining the Chart of Accounts and approving any changes to it.

QUALIFICATIONS AND TRAINING

8. The Treasurer, Chairman, and other officers or District employees who may be involved in the handling of cash, approval of purchases and expenditures; or maintaining of financial records will undertake a training course within 90 days after taking office that covers the systems in use, the policies and procedures that will be followed, and the assigned financial Management duties. The tribe's Finance Officer may be contacted to provide recommendations on sources for the training.

9. Any positions that may be created for finance support staff will only be filled by individuals who can demonstrate they meet the required qualifications of the positions. Detailed job descriptions will be maintained in standardized format, for all finance positions. A detailed listing of required qualifications will be prepared for all new or vacant positions to be filled.

10. New employees will be provided formal training on systems, processes, and their respective duties before they are allowed to work unsupervised. The Treasurer will assure there is continued understanding of and adherence to prescribed operating procedures.

MANUALS

11. Distribution of District Financial Management Manuals will be controlled by the District Secretary so that all manuals can be kept up-to-date.

12. The Treasurer shall be responsible for the preparation and submission of any updates or revisions to the Manual. Policy changes may be requested by submission of a request to the Judicial Committee, and will require review and approval by the Tribal Council. Procedure revisions will be reviewed and recommended by the Treasurer and approved by the District Officers.

ANNUAL AUDIT

13. The Tribe will provide for an annual audit of all District accounting records by an independent firm of Certified Public Accountants. The audit will be conducted in accordance with the requirements of OMB Circular A-133 and any subsequent revisions, as well as generally accepted auditing standards. The tribe's Finance Officer will coordinate arrangements with all of the District Treasurers.

14. All audits will be completed within three (3) to six (8) months after the close of the fiscal year. The Treasurer will be responsible for coordinating audit activities and for assuring District accounting records are in auditable condition in order to reduce excessive time by the auditing firm in reconstructing financial statements. The final audited (or reviewed) financial statements and any recommendations will be reviewed with District Officers, the District Council, and Tribal officials.

RESPONSIBILITY FOR COMPLIANCE

The District Treasurer is responsible for implementing this policy.

POLICY OBJECTIVES

The policy on Cash Receipts establishes guidelines to provide for timely and accurate collection and deposit of all funds due to the District. This policy also provides guidelines for documentation and collection of amounts due to the District, whether amounts are due from the Tribe, from individuals or organizations, or through loan programs that may be established. The Treasurer has ultimate responsibility to ensure that all funds due to the District are received promptly, and that procedures in place include the control elements necessary to properly account for and safeguard the cash of the District. All officers and employees of the District are responsible for following the strictest procedures for controlling cash received.

SPECIFIC POLICY STATEMENTS

CASH RECEIPTS AND DEPOSITS

1. A numerically controlled (pre-numbered) receipt must be issued for all payments received by the District Office. The receipts will be reconciled to the actual amount of cash deposited with the bank.

2. All cash received by subcommittees, except money raised by subcommittees through fund-raising efforts, must be remitted on a daily basis to the District Treasurer or Chairman. These collections must be accompanied by copies of receipts and a cash receipts journal, showing the source of funds received.

3. All cash received by enterprises (bingo, rentals, etc.) must be deposited daily into the enterprise bank accounts, If such accounts are maintained separate from the District bank accounts. If separate accounts are not maintained, enterprise receipts must be remitted daily to the District Treasurer or Chairman for deposit into the District bank accounts.

4. All funds received by the District Office will be immediately deposited in the bank by the Treasurer. Small amounts of cash need not be deposited on a daily basis, but must be kept locked-up until deposited. The Treasurer will review and initial the bank deposit before it is sent to the bank.

5. Except for the JTAC program or specific District loan programs that may be established, no funds of the District may be loaned to any person, group, organization, or enterprise, for any purpose whatsoever. All amounts received for a specified program, project, or purpose will be deposited in the account established for that purpose. Restricted use funds will be maintained in separate accounts so funds will not be co-mingled. All transfers of cash between funds and/or cash accounts must be approved by the Chairman and Treasurer.

6. The Treasurer will closely monitor cash receipts and disbursements and cash balances to assure that bank accounts do not become overdrawn. The Treasurer will provide for depositing excess cash balances in interest-bearing accounts until such funds are needed for operating expenses.

7. The Treasurer will conduct periodic reviews of enterprise and subcommittee receipting activities and of separate enterprise bank accounts to assure the funds are being appropriately controlled and accounted for. The Treasurer will report exceptions from such reviews to the Planning Commission.

ACCOUNTS RECEIVABLE

8. All paperwork necessary for collection/reimbursement of funds due from the Tribe must be submitted to the Tribal Finance Office on a timely basis. This includes submission of required budgets and any other documents to support allocations from the Tribe of casino revenues, tax revenues, and other allocations, as well as any income from leases, grants, shared revenues, or other sources that may be received in the future.

9. Amounts due to the District from enterprises, such as bingo, rentals, and other income, will be collected on a timely basis when due. The Treasurer will be responsible for assuring all amounts due are collected and deposited. Subsidiary records of Accounts Receivable showing amounts due by individual or organization will be maintained and reconciled monthly with the general ledger.

LOANS RECEIVABLE

10. JTAC program revenues received are specifically for use in supporting specific approved projects of economic recovery. JTAC grants and loans provided must be documented to show the application review process, and the basis for the approvals of the grants and loans. Each loan must be recorded in a receivable ledger showing the amount of the loan, the repayment terms, the detail of payments made, and the balance remaining. The sum of all ledgers will be reconciled monthly to the general ledger.

11. Loans granted under District loan programs that may be established will be supported by a signed, written document that specifies the terms of repayment and the source of income that is to be used to repay the loan. Each loan must be recorded in a loan receivable ledger showing the amount of the loan, the repayment terms, the detail of payments made, and the balance remaining. The sum of all ledgers will be reconciled monthly to the general ledger.

12. Receipts from JTAC program and District loan payments will be receipted, deposited, and recorded as provided in this policy for other District receipts. Loan payments receipts will show the amount of the payment allocated to interest income and the amount allocated to reduce the loan balance. The payment allocated to loan balance reduction will also be recorded in the loan receivable ledgers.

RESPONSIBILITY FOR COMPLIANCE

The Chairman and Treasurer will be responsible for ensuring that all funds collected by and for the District are fully accounted for and deposited properly. They are also responsible that all amounts that may be due to the District, including amounts due from use of District property, and amounts-due from loans, are fully collected. Supervisors of District programs, projects, and enterprises will also be responsible for ensuring that any amounts collected are submitted intact to the Treasurer for deposit.

POLICY OBJECTIVES

The Purchases and Disbursements policy establishes guidelines to govern the expenditure of District funds, including expenditures for purchases of goods and services, reimbursements, travel allowances, and other operating expenses, and to control the disbursement of funds for emergencies and other purposes. These guidelines will help control expenditures by requiring that goods and services purchased be obtained at the lowest cost (with satisfactory quality) and by not allowing expenditures to exceed budgeted amounts. In all cases, purchases and disbursements must be in compliance with federal, state, or Tribal contract requirements that may apply to the funds made available to the District and with District policies expressed in this manual and in the budget approved by District Council.

Travel reimbursements approved under this policy guideline will be controlled by ensuring that the travel purpose is consistent with District objectives and by not allowing travel expenditures to exceed budgeted amounts. All disbursements made from any District fund or program account will be by check and will be supported by appropriate documents showing the purpose of the disbursement and the required approvals.

The District executive officers are responsible to implement whatever controls are necessary to properly authorize, account for, and document purchasing transactions, travel expenses, and other disbursements, in order to comply with federal or State regulations that may be applied to the funds used, or with applicable Tribal and District policies, and to protect District assets.

SPECIFIC POLICY STATEMENTS

DISTRICT PURCHASE AND PAYMENT APPROVALS

1. All purchases of goods or services, including purchases of consulting, auditing, or accounting services and leases of facilities and equipment, all payments for operating expenses, and all emergency and assistance payments, will be made only after approval of the purchase or payment by the appropriate level of authority. The required approvals and levels of authority are:

	Type of purchase or payment	Approval authority

	Assistance payments	Pre-approval by District Council

	Pre-authorized program payments for elderly, youth, and pow wow subcommittees	Requests for distribution of funds submitted through the district; program payments approved by subcommittees

	Emergency payments	Emergency approved by four executive officers; payment signed by two officers

	Contracts for services	Pre-approval by District Council

	Non-recurring purchases	Pre-approval by Planning Commission

	Recurring purchases and payments	Payment signed by two officers

2. All purchases and payments will be supported by a written document that specifies what the purchase is for, what District program area or activity is supported by the purchase, and what area of the approved budget is to be charged with the purchase.

a. Non-recurring purchases, such as purchases of supplies, equipment, and services, will be approved and documented using a purchase order.

b. Recurring purchases will not require a purchase order for approval, but the payment will be supported by invoices and other documentation attached to the payment check. Recurring purchases are defined to include payments for operating expenses such as utilities and telephone charges, and other periodic payments previously approved by an authorizing document, such as an equipment lease rental agreement.

c. Distributions from the District of subcommittee funds for program events will be based on statements from the subcommittee showing the proposed event expense (e.g., a listing of proposed pow wow cash prizes). Other subcommittee purchases and payments that are to be paid directly by the District will be supported by invoices and authorizing documentation.

3. Bona fide emergency purchases or payments will not require use of a purchase order, however, the emergency shall have been declared by the Chairman and approved by the four District officers. The emergency must be certified by the officers signing the checks paying for the emergency purchase. Emergencies are defined to include only the following categories, listed in priority sequence:

a. Purchases in response to floods or other natural disasters;

b. Support payments made because of a death in the immediate family;

c. Support payments made for Medical emergencies (supported by a physician's certification of need), and to include only mileage and meals reimbursement, or in certain cases, reimbursement for temporary lodging; and

d. Personal assistance payments, such as for emergency winter utilities.

4. Purchase orders will be reviewed and processed by the Treasurer, who will ensure that the item to be purchased was included in the approved budget and that sufficient budget is available for the purchase. For purchases above $500 and for all purchases of equipment and contracted services, the purchase order must also be signed by the Chairman.

5. Purchase orders will be submitted to the Planning Commission for approval at the regular Commission meetings. No purchases requiring a purchase order may be initiated prior to the authorization provided by the Planning Commission. Emergency purchases and requests for emergency assistance may be paid for without Council approval; however, such purchases and payments must have been previously budgeted for and must be presented to the Council at its next meeting for concurring approval.

6. Purchases that exceed budget will not be allowed. Invoices received for payment which cannot reference an approved purchase order or document authorizing the purchase or payment will not be paid.

7. Purchase of any item (or group of items) of equipment and other bulk items will require bids as follows, unless they are determined to be sole source items. Emergency purchases authorized by the Chairman will not require advertising.

[ ] $500-$1,000--telephone bids required.

[ ] $1,001-2,500--written bids required.

[ ] Over $2,500--advertising for written bids required.

8. Purchases of used equipment or fixtures with a value in excess of $1,000 will be supported by a documented appraisal.

PURCHASES AND PAYMENTS BY ENTERPRISES AND SUBCOMMITTEES

9. Purchases made by enterprises (such as bingo operations) that are to be paid for directly out of enterprise checking accounts, must be properly documented and authorized by the enterprise governing authority. Enterprise purchases must be within the approved budget levels. Enterprise supervisors will submit monthly financial reports to the Planning Commission showing the purchases and payments made during the month.

10. Purchases and payments made by subcommittees directly, using funds that have been previously distributed to the subcommittee by the District, must be properly documented and reconciled to show use of the funds drawn. Payments that are made in cash, such as cash prizes during pow wows, must be supported by a reconciled calculation of the payments (amounts paid out per category level) and with a listing of the individuals to whom the payments were made.

SERVICES CONTRACTS

11. Consulting, auditing, accounting, and other services will be purchased only if the required skills cannot be provided by the District Officers or staff. All such contracts must be reviewed by the Planning Commission to assure that requirements for work products and reporting are contained in the contract.

12. All contracts for services require the approval of the District Council. Purchase of consulting and other services must comply with all applicable federal, state, local, or private contract provisions, as well as Tribal and District policy.

13. Payment for contracted services will be made only upon acceptance of the contractor's interim work product or report or final work product and report. Billings must be accompanied by documentation supporting services performed and costs incurred. A start-up payment that can exceed no more than five percent (5%) of the value of the contract may be allowed, at the discretion and with the approval of the Planning Commission.

TRAVEL ADVANCES AND REIMBURSEMENTS

14. All off-reservation travel must be approved-before the trip is made. A travel authorization form must be completed and approved by the Chairman and Treasurer prior to any travel. Travel will not be approved unless adequate budget balances exist and specific funding for such travel has been provided; Travel advances for off-reservation travel may be requested after approval of the travel authorization form, but such advances will be limited to direct out-of-pocket expenses for lodging, transportation, registration, or other costs that must be paid in advance.

15. The Treasurer will define the necessary support and documentation for all off-reservation travel in order to fully comply with federal audit regulations and requirements of the funding agency that may pay for the travel reimbursement.

16. Reimbursement for on-reservation travel is limited to reimbursement for mileage traveled by personal vehicle. Such reimbursement will be made at the per mile rate then in effect for travel by Tribal employees, and will be submitted for payment on an approved mileage claim form.

17. All travel expense reimbursements require approval of the Planning Commission.

VENDOR INVOICES

18. Invoices received for payment must be referenced to an approved purchase order or document authorizing the purchase or payment. If an invoice is received, that cannot be supported by an approval document, the Treasurer will immediately notify the purchaser that the purchase was not authorized and will not be paid.

19. The person receiving the goods must verify that the goods were received in satisfactory condition.

The verification may be made on the receiving copy of the purchase order if a purchase order was used, or on the invoice itself if no other document was used to authorize the purchase. The copy of the purchase order or the invoice must be signed by the person receiving the goods, indicating which items were received, and submitted to the Treasurer immediately after the goods or services are received. If a receiving copy of the purchase order is submitted, it should be accompanied by the vendor's invoice or by a receipt from the vendor if payment has been made by the purchaser.

20. Payments will be made for specific invoices only. Payment of a monthly statement without identification of specific invoices is prohibited. Invoices received by the purchaser must be signed by the person receiving the goods and forwarded to the Treasurer. No invoice will be paid without adequate proof of receipt or performance.

ISSUANCE OF CHECKS

21. All disbursements must be made by check. Requests for payment must be submitted to the District Treasurer accompanied by receipts and a copy of the approved purchase order or document that authorized the purchase. No check will be processed unless the expenditure is in compliance with District policies.

22. All checks must be signed by the Treasurer and one other officer. No checks will be issued if they would overdraw the checking account balance.

23. The Treasurer will present a listing of all purchases and items paid to the Planning Commission, and to the District Council at each regular District meeting. District Council approval of the purchases and payments is not required.

CASH ACCOUNTS

24. The Treasurer will prepare reconciliations of all cash accounts by the fifteenth (15th) of the month, and provide a summary report on monthly cash balances in all accounts to the Council as part of the monthly financial reports.

RESPONSIBILITY FOR COMPLIANCE

All purchases of goods or services and all payments must be made in compliance with this policy. Program and enterprise activity Supervisors, subcommittees, and staff will be responsible for assuring that all purchases are in compliance. The Treasurer will be responsible for ensuring compliance with this policy, and will report to the Planning Commission and the District Council any repeated violations of policies.

POLICY OBJECTIVES

The policy on property has been developed to provide guidelines that govern the proper accountability and control over additions, deletions, or transfers of property purchased and owned by the Districts, and to define standards for the leasing and rental of District property for other organizations, including standards for acquiring insurance and liability coverage that will protect interests of the District. This policy establishes standards to keep property expenditures within the limitations set by program budgets approved by Council.

SPECIFIC POLICY STATEMENTS

PROPERTY ACCOUNTABILITY

1. Purchases of property must comply with the Purchases and Disbursements policies, including requirements for competitive bids. Property purchases must be provided for in the budget. Property purchases in excess of budgeted amounts will not be allowed.

2. Property acquisitions will be recorded on District inventory records (capitalized) if the value (purchase price) of each individual item or groups of items exceeds $100. Purchase orders will indicate if an item is to be recorded on inventory records. Inventory records will track property by location, and indicate Tribal ownership and program ownership, if applicable. Each item of property will be tagged with a unique identification number, and this number will be maintained in the inventory records.

3. Property purchase and/or use shall be identified with specific programs or activities contained in the budget, and the source of funding for such purchases shall be identified.

4. All transfers of property between programs and/or locations must be approved by the Chairman and must comply with grant or contract requirements of the funding source from which the property was purchased. Notice of the proposed transfers must be sent to the Chairman before the transfer is actually completed. Inventory records will be updated with the change In location and assignment.

5. Disposal of property with initial purchase value over $100 must be approved by the Chairman and must comply with grant or contract requirements of the funding source from which the property was purchased. Notice of the disposal must be sent to the Chairman before the disposal is actually completed. Inventory records will be updated to show the deletion.

6. All funds received from property disposal will be treated in accordance with grant or contract provisions, where applicable.

7. Leasing of property may be considered as an alternative to purchase if it will help in the management of the District cash. This policy should be considered when budgets are prepared.

8. Supervisors of subcommittees or enterprises are responsible for all property under their programs or activities, and they must maintain complete inventory records that reconcile to the District inventory records. The Treasurer will conduct periodic physical inventory counts at least semi-annually to maintain accurate control of District property. One of the physical inventory counts should be timed to coincide with close of the fiscal year, and should be coordinated with the auditor if possible.

Property records will be maintained by the Treasurer for all property owned or used by the District. Records should differentiate between owned and leased property, and property that is on loan from the Tribe or federal/state program: For owned items of property, property records should include the following items of information at a minimum:

[ ] Asset identification number/tag number,

[ ] Asset description (including make, model, and serial number);

[ ] Asset ownership;

[ ] Asset location;

[ ] Account Information to reconcile to the ledger accounts;

[ ] Date of acquisition; and

[ ] Cost.

USE AND SAFEGUARDING OF PROPERTY

10. District property is to be used primarily for District operating purposes as provided for in Title XX of the Code of Justice and as outlined in the approved operating budget, however, property may be used by non-profit organizations or by individual Tribal members for events and subject to terms of written agreements that specify the terms of use and the rental charges to be applied. Property that is authorized to be used for enterprise or project activities and for use by members and non-profit organizations shall be compensated for at a negotiated rental rate. All uses of property for other than District operating purposes must be approved by the Chairman or another District officer in the Chairman's absence.

11. Rental agreements will be required for all uses of property for enterprise or project activities that are not included in the general operating budget, and for use of property by members and non-profit organizations.

[ ] The written agreements are to be signed by the Chairman and Treasurer and shall stipulate the authorized use, the amount of the periodic rental cost and the conditions for payment.

[ ] The agreements shall include provision for coverage of third-party liability resulting from use of the property, as well as damage and loss replacement liability to the District should the property become damaged.

[ ] Agreements shall provide for collection of damage deposits and specify the conditions under which the deposits are to be returned.

[ ] Agreements shall provide that approval of the District must be gained before the tenant may change locks, install telephone service, etc.

12. The Treasurer shall provide for acquiring and maintaining adequate insurance on all property, considering use, value, and liability exposure. Insurance coverages may be coordinated with other Districts and with the Tribe.

RESPONSIBILITY FOR COMPLIANCE

The maintenance of accurate and complete records on District property is essential to the financial well-being of the District. To ensure that this accountability is properly carried out, the Treasurer will develop guidelines and procedures necessary to ensure these property records are property maintained.

The Chairman is responsible for the safeguarding of District property and for assuring that it is used for District purposes primarily, and that its use for other purposes does not violate the intent of this policy.

POLICY OBJECTIVES

The Budgeting policy establishes guidelines for the preparation and use of an operating budget in managing District financial activities. Title XX of the Code of Justice prescribes the use of a budget for management of the District operating expenditures and provides for adoption of the budget by the District Council with the concurring approval of the Tribal Council. The purpose of a budget is to ensure expenditures do not exceed authorized levels within the available revenues collected and available cash balances. The budget will define levels of program operations that may be undertaken, permitting establishing spending controls that limit costs to the amounts authorized. The companion policy on Financial Reporting establishes standards for reporting status and comparisons to budget levels. Both permit establishing control elements necessary to properly account for and safeguard District assets and to effectively control commitments and liabilities.

SPECIFIC POLICY STATEMENTS

BUDGET REQUESTS

1. The Planning Commission is responsible for setting the guidelines to be used in preparing program and enterprise budgets and for developing the overall District operating budget requests. The Commission will follow standards and instructions provided by the Tribal Finance Officer and the Tribal Council.

a. Enterprise budget requests will be submitted to the Planning Commission by the enterprise governing authority, following the instructions provided by the Planning Commission.

b. Subcommittees will submit budget requests showing the detailed breakdown of proposed expenditures within the limits of the program budget provided by the Tribal allocations.

2. Detailed District budgets are prepared for each source of funding (Tribal general fund, Tax Commission receipts, and Casino revenues) based on the total estimate of funds provided by the Tax Commission and the Tribal Council.

a. The Planning Commission will develop the District operating budgets and submit them to the District Council for approval. The budgets will include any provision desired to set aside funds for emergencies. A similar process will be followed for JTAC allocations and other grants that may be granted to the Districts.

b. Amounts allocated to each District by the Tribal Council for subcommittee programs (elderly, youth, and pow wow) will be transferred directly to the District, unless the District specifically requests that the allocation be made directly to the subcommittee. Districts will further distribute funds to the subcommittees either through direct payment of program expenses or through drawdown of funds based on subcommittee requests for proposed event expenses.

3. The District Council will formally approve and adopt all budgets. To facilitate this process, the Planning Commission will prepare a budget document which incorporates all programs and activities under the review of the District Council. The Chairman will submit the budget request for Tribal Council approval, once it has been approved by the District Council.

4. District loan programs may be established with funds specifically appropriated for that purpose. The Planning Commission will define criteria for granting loans, develop a program budget, and obtain District Council approval for the program and the proposed budget. The proposed loan program will be submitted to the Judicial Committee for review and to Tribal Council for approval within the normal budget review process.

BUDGET MONITORING AND MODIFICATIONS

5. The approved operating budget will serve as the basis for comparing actual expenditures to approved budget levels throughout the fiscal year, and for monitoring the actual collection of receipts against planned revenues. Expenditures which exceed approved budget allocations or are in excess of available matching revenues will not be permitted.

6. The Treasurer is responsible for preparing and maintaining forecasts of revenue to be collected, for assuring that revenues are collected on a timely basis, and for taking necessary steps to cut back on expenditures if actual revenues do not materialize as planned.

7. The approved operating budget may not be amended by the District Council after it has been approved by Tribal Council, unless it is a formal amendment to increase the overall budget based on additional revenues earned, or to reduce levels of spending due to decreased revenues. The only changes that are permitted are internal changes among line items that may be approved by the Planning Commission.

a. Line item modifications may be made only quarterly, unless they are in response to an emergency, and only by action of the Planning Commission.

b. District Council may request that modifications be considered by the Planning Commission, but the Council may not demand such changes.

8. Operating budgets of enterprises or subcommittees may be modified through action of the enterprise governing authority or subcommittee officers, but they must be submitted to the Planning Commission for approval before they become effective. Budget modifications that would increase the overall level of expenditures must also be approved by the District Council.

RESPONSIBILITY FOR COMPLIANCE

The Chairman and Treasurer are responsible for implementing this policy. The Planning Commission will monitor compliance with the policy and with the approved budgets, and may recommend curtailment of budget authority for repeated or excessive violation of budget controls.

POLICY OBJECTIVES

The Financial Reporting policy establishes guidelines for financial reporting that is to be provided at the District level on an ongoing and continuous basis to enable District officers and the Council to monitor the financial activities of the District; to maintain expenditures within budgeted amounts, and to monitor revenues collected and available cash balances. The financial reports are based on the accounting system in use and reflect the comparison of the actual revenues and expenditures to the approved operating budget. The financial reporting also must be capable of providing any information that may be required to satisfy federal and state standards and regulations accompanying future contract funding that may be available, and to meet District and Tribal management information needs.

SPECIFIC POLICY STATEMENTS

1. The Treasurer is responsible for preparing and distributing monthly financial reports to District officers and the District Council, and to provide copies of such reports as required by the Judicial Committee, the Tribal Finance Officer, the Tribal Chairman, and the Tribal Council. Financial reports will be prepared and distributed no later than fifteen days after the end of the month.

2. The Treasurer will present the financial reports at the regular District meeting, and will provide explanations of balances, cumulative revenues and expenditures, approved and proposed purchases and payments, and other matters as may be required by the Council.

3. The following financial reports will be available for review by the District Council each month:

[ ] A balance sheet showing assets, liabilities, and fund balance for each fund (funding source);

[ ] A combined statement of revenues and expenditures comparing actual year-to-date revenues and expenditures for each program or activity to the amounts contained in the approved budgets;

In addition, the Treasurer will have available the following information at each meeting:

[ ] Supporting schedules for savings and checking account bank balances, pending purchase orders and requests for payment, and other schedules; and

[ ] An outline report showing areas which the Treasurer feels require attention, such as revenue shortfalls, budgets approaching over expenditure, or potential cash flow problems.

4. The Treasurer will assemble financial reports provided by enterprises and subcommittees and make these available to the Planning Commission and District Council along with the District financial statements prepared by the Treasurer. Financial statements to be submitted by the enterprises and subcommittees include schedules showing cash balances and detailed cash receipts and disbursements activity for the period.

5. Each quarter (or at minimum, every six months) the Treasurer will request external review of the financial statements from the contracted independent accountant that will perform the annual audit or from a designated Tribal official. This review will provide an independent assessment of the financial issues that may be facing the District. The independent accountant or other reviewer will be requested to present any comments or questions to the District Council.

6. The Treasurer will work with the independent auditor to prepare the annual financial statements in a format that supports the completion of the audit. The Treasurer will also coordinate audit activity with the tribe's Finance Officer.

RESPONSIBILITY FOR COMPLIANCE

The Treasurer is responsible for implementing this policy. Enterprise supervisors and subcommittee officials are responsible for submitting financial statements as required under this policy. The Planning Commission will monitor compliance with the policy.

SECTION III

FINANCIAL MANAGEMENT PROCEDURES

PURPOSE OF PROCEDURE

Section III-A contains outline procedures related to implementation of the recordkeeping objectives defined in Policy II-A, Financial Records. The procedures contained in this section are in these areas:

[ ] III-A-1 Records and Files

[ ] III-A-2 Reconciliations

These procedures summarize the records and files that are referenced in other procedures, and the reconciliation processes that should be carried out to assure maintaining accounting records which are accurate and complete. Maintaining such records is the responsibility of the Treasurer. The procedures may be used as a quick reference to determine which files and records are needed.

POLICY REFERENCE

Policy II-A: Financial Records--Governs maintenance of accurate accounting records, filing of accurate and timely federal reports, maintenance of source documents in orderly files, preparation of reconciliations, and hiring and training of capable District Office staff. This policy also describes procedures for obtaining an annual audit and preparing records for audit.

The Treasurer will be held fully responsible for making sure the accounting processes contained in the procedures are fully implemented such that the accounting records are maintained in the manner necessary to prepare meaningful financial statements.

This procedure provides a summary listing and description of the financial records and files that are recommended be maintained by each District Office. A detailed description of the financial records and files, and of the documents that support entries to the records and files is contained within the individual procedures. The Treasurer is responsible for maintenance of the financial records of the District.

A. FINANCIAL RECORDS

The financial records that are to be maintained provide a means of capturing all of the financial transactions of the District, and a means of summarizing the financial activity to support preparation of financial reports. When the financial records are properly established, there is a natural flow of information from the business transaction or activity, through the documents used to record the transaction, through the posting of the information from the individual documents onto the financial records, and finally to the reporting of the financial information in the reports produced from the financial records. To establish this flow, certain standards have been established that are followed in the accounting process and in setting up of accounting systems:

[ ] Documents are used to capture the financial information that represents the business transaction and that is needed to update the financial records. The documents are formatted to provide for capturing all of the information required to properly update the financial records. An example is a Cash Receipt document, which is used to capture Information on funds received by the District, such as, who paid the money, how much was received, and what it is for.

[ ] Registers or Logs are records that are used to record information taken from the transaction documents. Since the registers or logs are the first place where information from the documents is “entered” onto the financial records, they are often referred to as “books of original entry”. A Cash Receipts Register or a Check Register are examples of these records, which are principally used to list the receipts or checks in sequence and normally in chronological order. They may also be used to provide a running balance of the cash taken in or the cash balance.

[ ] Journals are records that are used-to summarize the financial transactions and accounting entries in a manner that can be easily posted to the final records or ledgers. Examples are the Cash Receipts Journal and the Cash Disbursements Journal. The journals provide more detail about the transaction than the registers, because they include listing of the individual transactions and the related account coding information, such as the expense account to which the check transaction is to be posted. if the document control is good, a journal may be posted directly from the documents, eliminating the need for registers.

[ ] Ledgers are the final records in which the financial transactions are posted. The ledgers will contain a running balance for each account (cash, accounts receivable, accounts payable, inventory, revenue or expense account, etc.), and will be updated by summary entries taken from the journals. The ledgers that are in the General Ledger are the summary account postings that support the financial statements. Subsidiary Ledgers may also be kept to record details of transactions for individual accounts, such as accounts receivable, where there is need to know details of transactions for each customer. Inventory records are also considered as subsidiary ledgers. The individual customer ledgers and inventory records add up to the totals shown In the accounts receivable and inventory control accounts in the general ledger.

The financial records that are to be kept by the Districts contain all of these components. Districts that choose to use computer-based accounting packages to perform the accounting will have most of the components in place. Those that choose to keep manual records will not necessarily keep all of the financial records components, unless the Treasurer is familiar with bookkeeping principles and recordkeeping.

Documents:

The most important component of the financial records is the use of proper documents to record the financial transactions and control of these documents through use of control numbers and logs. The procedures suggest the use of the following documents by all Districts:

Cash Receipts

Checks

Purchase Orders or authorization documents Emergency Declaration documents

Contracts

Travel Authorizations/Mileage Claims

Inventory Tags

Inventory Update documents

Budget request summary document

Registers and Logs:

The following registers and logs are specifically referenced in the procedures:

Cash Receipts Register

Purchase Order Log

Check Register

Inventory Tag Register

The Cash Receipts Register and the Check Register are the minimum financial records that may be kept by a smaller District. In addition to the files of documents that must be kept. While this does not constitute a complete set of books, they may be used to prepare financial statements for smaller Districts, if these registers are reconciled to the cash balances and transactions in the bank accounts, and if there are no other types of financial transactions. Larger Districts and those that use purchase orders, or that maintain Inventory records or accounts receivables, should maintain more complete sets of books.

Journals:

The following journals should be maintained at the Districts. These may be generated automatically when computer programs are used to maintain the financial records of a District.

Cash Receipts Journal

Cash Disbursements Journal Ledgers:

Each District should maintain a General Ledger and subsidiary ledgers to control fixed assets inventory. Computer-based accounting packages will provide the full general ledger postings and generate formatted financial reports. Some of these packages will also provide capability to generate subsidiary ledgers for receivables, payables, inventory, etc. If these features are not available, the ledgers and detailed inventory records may be kept manually and reconciled to the general ledger accounts.

An important feature in either manual or automated financial records is that there be capability to provide continual tracking of the operating budget balances that remain available for use by a District throughout the year. If possible, the automated systems should also provide edits that prevent exceeding the budget limits, and a means of controlling outstanding purchases against budget.

B. FILES TO BE MAINTAINED

The files that are maintained as part of the financial records provide the support documentation for all of the financial transactions that are entered into the financial records. The files will contain documents that show what occurred in the transactions, that demonstrate that the proper approvals were provided, and that verify the appropriate levels of recordkeeping controls have been practiced. The documents in the files will be reviewed during the annual audit to validate the transactions that are shown in the records and reports.

Broadly, files will fall into three categories: ..

[ ] Original Documents--These files contain copies of the documents that have been prepared to authorize a particular business transaction. Examples of such documents that need to be kept are:

• Cash receipts, checks, validated deposit slips, purchase orders, contracts, travel authorization and reimbursement documents, taxpayer identification documents for payroll (W-4s) or contracts (W-9s), and documents authorizing movements of inventory, or various types of expenditures. These are normally filed in numerical or date sequence to provide a control.

[ ] Transaction Authorization Packets--These files will contain copies of various documents that demonstrate the transaction was properly authorized. The files will contain a copy of the authorizing document, such as a check, and all supporting documentation provided in the course of authorizing the transaction. Example: A payment packet would include a copy of the check, a copy of the payment request or signed invoice, copies of receiving documents showing receipt of the goods or services, and copies of the original purchase order. These files may be maintained in vendor sequence, or by period within which the final transaction occurred, etc. Files of this type that should be retained are:

• Deposit packets containing the validated deposit slip, copies of the deposit/cash receipt reconciliation worksheet, copies of the cash receipts or other receipts recap, and copies of the checks received;

• Payment packets, as described above;

• Contractual agreement packets, including copies of the contracts, descriptions of work plans or schedules of work products, schedules of payments, proposal documents, contract administration records, and correspondence with the contractor;

• Property rental agreements, including copies of the agreement, copies of billings and collection documents, and correspondence regarding terms of the rental that are authorized;

• Documents regarding authorization of inventory transactions;

• Documents regarding development, authorization, and modification of operating budgets; and

• Any personnel documentation records required for pay, leave, deductions, etc.

[ ] Reconciliation Verification The final type of file will contain copies of documents that verify proper control processes are in place. These will include copies of all reconciliations that are performed, and copies of adjustments or documentation on corrective actions that have been undertaken. Reconciliations are outlined in Procedure III-A-2.

The reconciliation of financial transactions and balances shown in financial records provides an assurance that the financial information shown in the reports is accurate and complete. This procedure provides a summary guideline of the reconciliations that should be performed by the Treasurer each month and of daily reconciliations that should be performed to assure the transactions are correct.

A. RECONCILIATIONS CHECKLIST

Daily Reconciliations:

There are two types of reconciliations that should be performed daily or as a transaction is processed: Reconciliations of cash transactions to avoid its loss, and reconciliations of transaction details to summaries to provide a control over posting of balances.

Cash Reconciliations should be performed to assure cash collections are intact and that deposits have been properly made. The following are recommended:

[ ] Cash receipts The total of the cash/checks collected each day should be reconciled to the cash receipts forms prepared for the day. The total of the receipts should equal the amount posted in the Cash Receipts Register or Journal, as well.

[ ] Cash receipts vs. Deposit The total collected should equal the amount deposited or transmitted to the Treasurer. A Cash Receipts/Deposits Reconciliation worksheet may be used for this purpose.

[ ] Enterprise deposits to District Any funds transmitted from enterprises or programs to the District for deposit should be reconciled by the District to the supporting documents provided by the enterprise, and the enterprise should verify that the receipt provided by the District agrees with the summary of cash deposit provided.

Posting Reconciliations are performed to verify that detailed postings agree with summary totals. For example, detailed entries to registers or journals should be tallied and the totals should equal entries in control accounts. Similarly, entries to individual accounts receivable or inventory ledgers should equal the total entries posted to the control accounts in the General Ledger. These reconciliations should be performed each time a posting routine is completed, even when using computer-based accounting programs that automatically post detail ledgers and summary accounts.

The practice of reviewing postings to detailed ledgers often will disclose posting errors caused by use of the wrong accounts or codes. These would be caught at month end reconciliations, but can be minimized through a more frequent review.

Monthly Reconciliations:

All key accounts should be reconciled on a monthly basis after the postings for the month are completed. The following types of reconciliations are suggested:

Reconciliation to Outside Sources --These are performed to verify that both the internal and external financial records are correct. The most common of these is the bank reconciliation that is performed to verify balances and details of transactions between the District records and the bank statements. Other reconciliations to external sources that may be performed are verification of balances and activity on vendor statements compared to details in the accounts.

Reconciliation between Districts and Enterprises/Subcommittees --The District enterprises and subcommittees may maintain sets of records that are separate from the District financial records. Monthly reconciliation of transactions and balances should be completed between the two. The reconciliations will be based on review of transaction listings and financial reports provided by the District in comparison to enterprise and subcommittee records. These would include reconciliation of receipts/deposits transmitted, budget balances, and details of fixed asset inventory records.

Posting Reconciliations --As with the daily reconciliations, there is need to verify that the details posted to the detailed records are in balance with the totals posted to the summary records and ledgers. The reconciliation includes tally of detailed entries to journals and ledgers and balancing them to the control postings on the general ledger, as well as adding the balances in the detailed ledgers and comparing them to the control balances. The reconciliation can also include comparing entries to information on the actual documents.

B. ANNUAL AUDIT

The annual audit can be seen as a “master” reconciliation that begins with the financial reports and provides verification that the balances shown and the details of accounts on the reports agree with all of the accounting records and supporting documentation. Districts will be asked to provide accounting records and documents that equal the amounts shown on the financial statements and to research questions or exceptions that may be disclosed by the auditor. The value of daily and monthly reconciliations is most evident when the annual audit results in few findings or adjustments. Adjustments provided by the auditor should be entered into the financial records.

PURPOSE OF PROCEDURE

The cash receipts procedures in Section III-B define the processes to be followed by the District Office and by other offices and programs within the District to record and deposit cash and other payments received by the District. Cash receipts should be accounted for at the point of receipt and deposited frequently. This will provide the most effective means of safeguarding District resources, not only from theft, but also from misapplication of the receipts. The Treasurer is responsible for maintaining close scrutiny of the receiving/deposits process for all District operations and enterprises.

POLICY REFERENCE

Policy 11-B: Cash Receipts--Mandates the issuance of pre-numbered receipts for all payments made to the District Office, and immediate deposit of receipts to the District bank accounts. The policy provides similar depositing requirements to be followed by enterprises using separate bank accounts, and it requires daily remittance of cash received by subcommittees (other than cash received through subcommittee fund-raising efforts) to the District Treasurer or Chairman, along with documents that reconcile and account for all of the receipts: copies of receipts and a cash receipts journal showing the source of the funds. The policy also requires vigilant collection of amounts due the District and a strict accounting of all receivables and designated revenues.

FORMS TO BE USED

The procedures suggest the use of a pre-numbered Cash Receipt form and a Receipt Register to record the receipts. The procedures also suggest that a Cash Receipts/Deposit Reconciliation Worksheet be used to demonstrate the complete accounting for receipts and deposits.

This procedure defines the processes to be followed by the District Office and by other offices and programs within the District to record and deposit cash and other payments received by the District. Cash receipts are to be accounted for at the point of receipt and deposited frequently, either to bank accounts maintained by District enterprise operations, or to the District's bank accounts through remittance to the Treasurer. The Treasurer is responsible for maintaining close scrutiny of the receiving/deposits process for all District operations and enterprises.

CASH RECEIPTS OUTSIDE THE DISTRICT OFFICES

District operations may be decentralized and cash may be received in locations throughout the District as various events and operations are conducted. The procedures outlined here require control of receipts at the point they are collected, and timely deposit to the District Office thereafter.

A. MISCELLANEOUS RECEIPTS

1. Whenever funds are received at locations outside of the District Office, prepare a Cash Receipt for the amounts received, using a pre-numbered form _ Provide the original to the payer, retain one copy for submission to the District Office, and one copy for permanent files.

a. Place the District Office receipt copy in the cash box with the monies received for sending to the District Office.

b. Record the receipts in a Cash Receipts Register showing source of funds received, date received, receipt number, and amount. A Cash Receipt/Deposit Reconciliation Worksheet may also be used for this purpose.

2. On a daily basis count all money in the cash box. The total money on hand should equal totals of the Cash Receipts forms in the cash box, and totals listed in the Cash Receipts Register for receipts during the period since the last deposit. Research any differences.

a. Submit the money, copies of receipts, and a copy of the Register to the District Treasurer or Chairman for receipting and deposit.

b. Place the copy of the receipt form received from the District Office into the file with the Cash Receipts Register and other documents supporting the deposit.

3. On a periodic basis reconcile the receipts to date to revenue reports received from the District Treasurer and report any differences.

B. ENTERPRISE OPERATING RECEIPTS

Enterprises such as bingos will receive cash from conduct of business activities. Receipting may become more complicated because of the volume of receipts transactions at one time. The steps for controlling receipts and deposits will be somewhat different, but the net result should be the same.

1. Depending on the nature of the enterprise and the type of receipts, establish processes that provide for recording of a Cash Receipt for the amounts received.

a. This may be done by use of cash register tapes, by controlling the volume of documents sold (e.g., numbers of bingo cards sold), by using a pre-numbered form, or by some other control for cash collected, including use of cash boxes with fixed beginning cash balances for change.

b. Provide an original of the receipt to the payer, and establish a cash receipts balancing routine that captures information on the daily/event collections.

2. Run the daily balancing routine and prepare a recap of receipts compared to amounts available for deposit. Examples: In an operation using a cash register, the balancing routine would include running cash register tapes of the day's postings and balancing to the cash collected and on hand. A fixed cash change fund would be reconciled by tallying receipts plus beginning cash against total ending cash. A system using admission tallies could balance tickets sold, cards sold, etc., to the cash collected.

a. Record the day's receipts from the recap in a Cash Receipts Register showing source of funds received, date received, recap reference number, and amount. A Cash Receipt/Deposit Reconciliation Worksheet may also be used for this purpose.

b. Count all money in the cash box. The total money on hand should equal totals of the cash receipts recaps in the cash box, and totals listed in the Cash Receipts Register for receipts during the period since the last deposit.

c. Prepare a bank deposit slip, listing all checks by name of the person paying. Place checks and cash along with the deposit slip into a deposit bag for submission of the deposit to the bank. Beginning cash (change or revolving cash) should be retained and not deposited.

3. Send the deposit to the bank on a daily basis. File a copy of the deposit slip and the validated receipt received from the bank with the receipts reconciliation worksheet and copies of the recaps in a folder by date.

4. Record operating revenues in the enterprise accounting records based on postings in the Cash Receipts Register.

5. On a monthly basis, submit a financial report to the District Treasurer showing the details of receipts and deposits for the month. Submit copies of the receipts recap, and a copy of the Cash Receipts Register or Reconciliation Worksheet with the report to support the receipting and deposit of money that totals the collections.

6. Periodically, review receipting and deposit practices of programs and enterprises that receive funds to assure receipting policy is being followed. Report any recurring exceptions to the Chairman and the Planning Commission.

RECEIPTS AT THE DISTRICT OFFICE

C. CASH RECEIPTS AND DEPOSITS

1. Whenever payments are received at the District Office or by the Treasurer or Chairman, prepare a pre-numbered receipt for the amount taken in.

d. If the receipt is from an enterprise or other District office location, review the documents provided and count the cash and checks to make sure the amounts deposited equal the totals in the documents.

e. Copies of the Cash Receipts form should be distributed and filed as follows:

[ ] Original--given or mailed to payer.

[ ] Copy 1--filed in numerical order--accounting copy

[ ] Copy 2--filed with copy of deposit documents and deposit slip in bank reconciliation folders.

2. Separate monies received from documents submitted and place the monies into the cash box until the deposit is prepared (see Step 4, below). Segregate deposits received from enterprises or other program offices from other receipts received directly at the District Office to ease daily balancing.

a. Attach all documents received to copy 2 of the Cash Receipt for filing in the appropriate program/enterprise files.

b. Prepare a photo copy of any checks received and attach the photocopy with other documents to copy 2 of the Cash Receipts.

c. Enter on copy 1 of the Cash Receipts the appropriate account coding for posting to the accounting records.

3. Enter the information from the Cash Receipts copy 1 into the Receipts Register then file the copies in numerical sequence a chronological file.

4. At the end of each day (less often if only small amounts received), count all cash and checks in the cash box and compare the total to the amounts shown on copy 1 of the Cash Receipts forms for the day's receipts.

a. Prepare a worksheet showing reconciliation of receipts to cash on hand. This should list the receipt number, payer and amount, total of receipts, the total of the deposit, and reasons for any difference. Research any differences.

b. Prepare a bank deposit slip, listing all checks by name of the person paying. Place checks and cash along with the deposit slip into a deposit bag. (If the deposit is prepared by someone other than the Treasurer, give the deposit to the Treasurer for review.) Enclose the reconciliation worksheet showing the reconciliation of receipts to the deposit.

5. Review the completed deposit and reconciliation worksheet. If all is proper, initial the worksheet and the deposit. Send the deposit to the bank. File a copy of the deposit slip in the bank reconciliation folders. (If a validated receipt is received from the bank, this should be filed in this file as well.)

6. Prepare entries to the accounting records. Place the reconciliation worksheet and Receipts Register in a file by date.

This procedure defines the processes to be followed by the District Office and by other offices and programs within the District to record amounts due the District and to provide for follow-up on collection of amounts owed. This procedure describes processes to be followed to bill individuals or organizations that owe funds to the District. It also describes the postings to financial records that must be maintained to permit ongoing monitoring of outstanding receivables.

Accounts receivable will be generated from recognizing amounts due from the Tribe or from enterprises, rentals of property, etc. In the event a loan program is established by a District, loan receivables will also need to be recorded and collected. The Chairman and Treasurer are responsible for follow-up on collection of amounts due the District. The amounts due the District may not represent a large dollar volume, but lack of attention to the proper billing and recordkeeping of receivables will lead to financial losses.

A. ACCOUNTS RECEIVABLE BILLINGS

1. Prepare billing documents for all new receivables as soon as it is determined that amounts are due to the District. Calculate or obtain the amount to be billed based on supporting documents that have led to the establishment of the amount due.

a. Send the original billing to the party being billed.

b. File copies of the documentation in a temporary file by name of person/organization billed until payment is received.

2. Post the information on the billings to Accounts Receivable Ledgers, one for each person/organization billed, and post summary balances to the accounting records.

3. When payment is received, enter the information from the receipt to the general ledger control records and to the Accounts Receivable Ledgers.

a. File the copies of the billing documents with a copy of the Cash Receipt in a file by date.

b. After each posting to the Accounts Receivable Ledgers, add up the balances on all the ledgers and compare to general ledger control totals to make sure they are in balance.

B. LOANS RECEIVABLE

1. If a loan program is established by the District, prepare loan ledgers for all new loans as soon as amounts borrowed are calculated.

a. Post the information on the loans due to Loans Receivable Ledgers, one for each person/organization billed, and post summary balances to the accounting records.

b. Establish a loan folder for each loan, to include the original loan documents and any related documentation.

2. Depending on the repayment terms established, create and distribute statements showing the amounts due, the due dates, and loan increases for interest.

a. Send the original statements to the party being billed.

b. File copies of the billing documentation in a temporary file by name of person/organization billed until payment is received,

3. When payment is received, enter the information from the receipt to the general ledger control records and to the Loans Receivable Ledgers.

a. File the copies of the billing documents with a copy of the Cash Receipt in a file by date.

b. After each posting to the Loans Receivable Ledgers, add up the balances on all the ledgers and compare to general ledger control totals to make sure they are in balance.

C. COLLECTIONS AND REPORTING

1. Once a month, prepare listings of bills that remain unpaid, indicating the length of time the bill has remained unpaid, and of loans that are still outstanding. Send a copy of the report to the Planning Commission.

a. As appropriate, send reminder notices to the persons owing funds, adding any accrued late charges that may be due.

b. If late charges are assessed, prepare Journal Entries to adjust the general ledger control records, and post individual late charges to the Accounts and Loans Receivable Ledgers.

c. If accounts remain unpaid after repeated reminder notices, consult with the Chairman and Planning Commission on how and whether to process the delinquent accounts for collection.

2. Prepare a monthly report for submission to and review with the Planning Commission, showing balances due, length of time outstanding, and any expected collection efforts.

PURPOSE OF PROCEDURE

The individuals who are to perform the particular procedure are indicated in the margin alongside the procedure.

These procedures are to be followed for all purchases made in the District. The procedures describe the processes to be followed to:

[ ] Plan and initiate a purchase,

[ ] Obtain bids as required by policy,

[ ] Prepare the Purchase Order,

[ ] Obtain Planning Commission approval,

[ ] Place the order,

[ ] Receive the goods,

[ ] Prepare a contract, and

[ ] Lease equipment.

POLICY REFERENCE

II-C: Purchases and Disbursements--Requires use of a Purchase Order or authorization document for all non-recurring purchases, and written documentation for other payments and purchases. It also sets limits under which bids are to be obtained. No purchases will be allowed until the Purchase Order or approval document has been reviewed and approved. A purchase approval will not be issued if there is no budget.

FORMS TO BE USED

The procedure suggests that the following forms be used to document the purchase and the approvals. Each District should consider whether the various forms are needed, given the individual nature of each District's operations.

[ ] Purchase Order Request--to describe the requested purchase and assemble documents

[ ] Telephone Bid Form--to record the bids received by phone, and may be used to summarize written bids received.

[ ] Purchase Order--to document and authorize the purchase

[ ] Purchase Order Log--to track purchases that have been authorized.

The individuals who are to perform the particular procedure are indicated in the margin alongside the procedure.

The following procedures will guide the actions of the persons who make purchases using District funds. Remember that non-recurring purchases must first be reviewed by the Treasurer (and sometimes by the Chairman) and approved by the Planning Commission, so it is important to plan purchases to coincide with Commission meetings and to allow sufficient time for the approval processes. If the purchase is made by the Treasurer or Chairman, that purchase must be reviewed by another District Officer and the Planning Commission.

If the purchase is made by an enterprise that maintains its own checking accounts, these procedures should be followed, except that approval requests would not be submitted to the Treasurer or to the Planning Commission; they would instead be submitted to the governing authority of the enterprise.

Purchases by subcommittees will fall into two categories: those made through the District, and those made directly either with funds gathered through fund raising or with funds distributed from the District. Purchases made through the District will follow these procedures. Policy II-C-10 requires that purchases made directly must be properly documented and reconciled to show use of the funds drawn from the District.

RESPONSIBILITIES OF THE PERSON MAKING THE PURCHASE:

A. PLANNING THE PURCHASE (NON-RECURRING PURCHASES)

1. Purchases of goods or services should be planned and researched to obtain the best value at the lowest cost to the District.

a. Plan each purchase in advance if possible so there is time to look for alternate sources at lower prices. Determine if goods or supplies are already in stock, or perhaps available through sources used by the Tribe.

b. Research sources of suppliers and vendors to determine prices, discounts, item numbers and descriptions, shipping and delivery terms, costs of shipping, and availability.

c. Caution: If a vendor will only sell goods with payment at the time of purchase, make sure that all the goods you want will be available at the time you make the purchase and obtain an estimated invoice, so the check you request can be made for the proper amount.

2. Determine if sufficient budget is available for the purchase. This means asking the program supervisor or the Treasurer before going out to make a purchase. Discuss any budget shortage and possible solutions with the Treasurer.

IF SUFFICIENT BUDGET IS NOT AVAILABLE, DO NOT INITIATE THE PURCHASE!

3. If there is sufficient budget and no bids are required (sole source or purchase under $500), initiate the purchase by preparing a purchase document or requesting a Purchase Order from the Treasurer. Also request a check if the payment must be made at the time of purchase.

B. WHEN BIDS MUST BE OBTAINED

According to the guidelines contained in Policy II-C, oral or written bids must be obtained for all purchases over $500, unless the item is a sole source purchase. These guidelines should be followed to obtain the required bids before the purchase is made.

1. If sufficient budget is available and the purchase is for any item (or group of items) of equipment or for other purchases where the combined total will exceed $500 but not $1,000, you must first obtain telephone bids.

a. Call or visit three vendors, request their bids on the purchase, and record their bids on a Telephone Bid Form or similar document. Retain any written documents provided by vendors.

b. When the oral bids are received, summarize the bids and indicate the bid that would be most advantageous.

2. Assemble the bid forms or documentation supporting the selected bid and submit the documentation to the Treasurer. Prepare a purchase document or request issue of a Purchase Order and a check if the payment must be made at the time of purchase.

3. If written bids are required ($1,001--$2,500), and if the request must be advertised (over $2,500), prepare a written request for authorization of the purchase, outlining the goods or services requested, the terms of the purchase, and contractual terms which must be met. Submit the request to the Treasurer for review and approval by the Planning Commission.

Note: All further activity on such purchases, including preparation of the request for proposals/bids and advertising, will be conducted by the Planning Commission.

C. MAKING THE ACTUAL PURCHASE

The purchase cannot be made until the Purchase Order has been approved and provided to you by the Planning Commission. Once you receive the approved Purchase Order copies, you may place the order or make the purchase. The following describes what to do under three conditions:

[ ] Purchases that require only the Purchase Order (no payment required)

[ ] Purchases that must be paid for at the time of purchase

[ ] Emergency purchases.

Purchases Using a Purchase Order:

If the purchase can be made without paying at the point of purchase, you must first obtain purchase approval on a Purchase Order.

1. When the approved Purchase Order is received, send or give the original of the Purchase Order to the vendor.

a. Keep a copy of the Purchase Order in a temporary file by vendor name alphabetically. This copy is to be used as the receiving copy (See Procedure III-C-3.). File a second copy of the Purchase Order in a permanent file by month.

b. If the goods are to be shipped and billed separately, instruct the vendor to send the invoices directly to the District Treasurer accompanied by the copy of the Purchase Order.

2. When goods or services are received, and if the invoice or purchase receipt is not provided immediately, pull the receiving copy of the Purchase Order from the temporary vendor file and indicate on it what items were received in satisfactory condition. Sign and date the copy, and send it to the Treasurer to process for payment when the invoice is received (see Procedure III-D-1).

3. If the invoice is provided immediately, review it to make sure the Purchase Order is referenced and that the information shown on the invoice matches the items received and the information on the Purchase Order. Then, sign the invoice, attach it to the receiving copy of the Purchase Order from the temporary file, and submit both to the Treasurer for payment. (See Procedure III-D-1.)

Purchases Requiring Payment At Time of Purchase:

If the vendor will only sell the goods if payment is made at the time of purchase, you must first obtain approval of the purchase and a check for the amount of the purchase.

4. When making the purchase, give the original of the Purchase Order to the vendor and request to inspect the goods purchased before you give them the check.

5. Inspect all of the goods ordered to make sure there are no defects and that all of the goods ordered have been provided. Make sure the items delivered to you are the same as what was ordered on the Purchase Order.

a. Review the sales receipt (invoice) to make sure the Purchase Order is referenced and that the information on the invoice matches the items received and the information on the Purchase Order.

b. If everything ordered has been received, and all items received are in order, give the check to the vendor, mark the invoice paid noting the check number, and sign the invoice.

DO NOT GIVE A CHECK TO A VENDOR IF ALL THE GOODS THAT WERE PURCHASED HAVE NOT BEEN RECEIVED.

6. Send the signed invoice and the receiving copy of the Purchase Order to the Treasurer for filing.

Emergency Purchases:

Emergency purchases do not require issue of a Purchase Order, however, the emergency must be declared by the Chairman and approved by the four District Officers. (See definitions in Policy II-C.)

7. If the purchase or request for payment is an emergency, submit a request to the Chairman with appropriate documentation supporting the nature of the emergency. Documentation may include a statement of death in the family, a doctor's statement certifying the need for travel, estimates of emergency repairs, or copies of notices for utilities.

No purchase may be made unless there is an approved declaration of emergency and purchase approval is provided.

These procedures guide the review and approval processes provided by the Treasurer and Chairman and the Planning Commission. Policy II-C provides that all purchases must be reviewed by the District Treasurer, and that some purchases must also be reviewed by the District Chairman. These approvals are documented in the preparation/signing of a Purchase Order, or, in the case of recurring purchases, by the issuance of a check (See Procedures III-D-1 and III-D-3).

Planning Commission approval of non-recurring purchases made through the District is required. If the purchase is made by an enterprise that controls its own funds directly, the approval of the purchase is made by the governing authority of the enterprise. The involvement of the Planning Commission in those cases is limited to approval of the operating budgets, and to review of purchase activity through financial reports provided by the enterprise.

Purchases by subcommittees will fall into two categories: those made through the District, and those made directly either with funds gathered through fund raising or with funds distributed from the District Purchases made directly by special subcommittees using funds they have raised or funds that have been distributed to them do not require prior approval by the Planning Commission. The subcommittees must submit estimates of planned expenses when they request distribution of funds, and they must submit documentation after the fact to demonstrate how the funds were spent.

RESPONSIBILITIES OF THE TREASURER/CHAIRMAN AND PLANNING COMMISSION--APPROVING THE PURCHASE:

A. PROCESSING THE PURCHASE ORDER

Note: One Purchase Order must be prepared and approved for each non-recurring purchase before the purchase can be made, except for the following:

[ ] Payments for utilities, telephone, consultants, and other purchases that have been approved through other agreements, do not require a Purchase Order and are paid directly by check (See Procedure III-D-3);

[ ] Requests for multiple payments, such as distributions to several individuals for a single purpose, that have been previously approved in the budget, may be paid on one Purchase Order, and

[ ] Emergency purchases or payments, which do not require a Purchase Order but do require the Chairman's declaration of emergency and approvals of other officers. (See Procedure III-D-1.)

1. When a purchase request is received, review the documentation package and determine that the budget has funds for the purchase and if the bid taken has been justified. To authorize the purchase, prepare a Purchase Order if a purchase document has not been submitted.

a. If the amount of the purchase would cause a line item of actual expenditures to exceed the amount budgeted for the same line item, reject the purchase request and return it to the requesting program or purchaser. The purchase request should also be returned if the required bids have not been obtained, or if the documentation is incomplete.

b. If the purchase request requires issuance of a request for proposals/bids, review the information provided to assure it is complete, then assemble the packet and submit it to the Planning Commission for approval of the purchase and development of the request for proposals/bids.

c. If the purchase documentation is complete, assemble the Purchase Order and any bid forms or documentation supporting the selected bid, and sign the Purchase Order or purchase document. If the purchase is over $500 or for purchases of equipment or consulting services, also obtain approval and signature of the Chairman.

2. Review the Purchase Order. Sign and date copies of the Purchase Order to indicate approval of the purchase, then submit the approved Purchase Order and any bid forms to the Treasurer for presentation to the Planning Commission.

B. PLANNING COMMISSION APPROVAL

1. Assemble all of the Purchase Orders and requests for purchase that are pending Planning Commission approval and prepare a summary report listing the purchases and amounts to be authorized. Compare the amount requisitioned to the applicable program budget and provide any explanations necessary. If payment must be made with the purchase, request approval for the payment as well as the purchase.

2. Review the proposed Purchase Orders/payment requests and provide concurrence or disapproval.

a. Approved requests will be signed by the Chairman on behalf of the Commission based on Commission action.

b. Return approved copies of the Purchase Orders to the Treasurer for posting and distribution.

3. If a request is approved that requires proposals/bids, prepare the request for proposals/bids and any advertising copy. Submit the copy to selected newspapers for publication and distribute the requests for request for proposals/bids and any advertising copy. Submit the copy to selected newspapers for publication and distribute the requests for proposals/bids to vendors as requested.

a. Establish a process for review and selection of proposals/bids. The evaluation committee will include the Commission and the requestor of the purchase.

b. Hold all purchase request documents until the final selection of the proposal or bid has been made.

4. After the purchases/payments have been approved by the Commission, enter each Purchase Orders information in the Purchase Order Log in the next sequential listing available, and enter the assigned Purchase Order number from the Purchase Order Log on the Purchase Order.

5. Enter the Purchase Order into the accounting system and distribute the Purchase Order as follows:

a. Purchase Order original and two copies to the requesting program or purchaser.

b. Keep one copy of the Purchase Order in temporary Purchase Order file, filed by program or purchaser name, pending receipt of invoice and the receiving copy of the Purchase Order from the program/purchaser (see Procedure III-C-3).

6. If a payment must be made with the purchase, prepare a check according to procedures and distribute it to the program/purchaser with the copies of the Purchase Order. (See Procedure III-D-1.)

C. EMERGENCY PURCHASES

When a request is made for emergency purchase or emergency assistance, a declaration of emergency must be made by the Chairman by preparing and signing a statement declaring that an emergency exists. Emergencies are defined in Policy II-C.

1. Obtain signature of the other officers on the declaration and, if it is approved, process the request for payment attached to the declaration.

2. Prepare a report of all emergency payments made during the period, and review with the Council at their next regular meeting.

These procedures are to be followed to assure that all goods or services that have been purchased are received in satisfactory condition, and that payment is made only for goods and services actually received. They describe the processes to be followed to:

[ ] Inspect and approve shipments of goods delivered, and

[ ] Return damaged or unsatisfactory goods.

Procedures for accepting goods that must be paid for at time of purchase are covered in Procedure III-C-1. Procedures for processing invoices from vendors are contained in Procedure III-D-1.

A. INSPECTION OF SHIPMENTS

These procedures presume that the purchase has been made on the basis of a Purchase Order, meaning that the vendor has shipped or delivered the goods without requiring payment on purchase.

1. When goods that have been ordered are received, pull the receiving copy of the Purchase Order from the temporary vendor file and indicate on it what items were received in satisfactory condition. Sign and date the copy, and send it to the Treasurer to process for payment when the invoice is received (see Procedure Ill-D-1).

a. If only a partial shipment has been made, make a photocopy of the Purchase Order, making sure that it clearly shows that only partial shipment was made, sign and date the copy, and send it to the Treasurer to process for payment when the invoice is received. Place the receiving copy of the Purchase Order back in the temporary vendor file pending receipt of the balance of the order.

b. if only a partial shipment has been made, but the vendor indicates the rest of the order will not be shipped, indicate on the receiving copy of the Purchase Order that the order is only a partial shipment but that it is complete. Mark the items that can be paid and those that should not. Sign and date the receiving copy, and send it to the Treasurer to process for payment.

c. If the goods received are items of furniture or equipment, follow the same procedure as above to process for payment, but also notify the Treasurer and update program property records to reflect the new addition of fixed assets.

d. If the quantity of goods received are more than the quantity ordered, immediately notify the vendor to see if an error has been made and to determine how the excess goods will be recovered by the vendor. Also notify the Treasurer to eliminate payment for the excess goods.

2. If the goods that have been ordered are to be shipped C.O.D., the same procedure is followed as in Step 1, above, regarding indicating on the receiving copy of the Purchase Order that the goods have been received in satisfactory condition. The payment check for the C.O.D. should have already been received from the Treasurer. Please Note: As noted in Procedure III-C-1, do not release the check for the C.O.D. if all of the goods were not received or were not received satisfactorily.

B. RETURN OF DAMAGED/UNSATISFACTORY GOODS

1. If goods that have been ordered arrive in damaged condition, or are otherwise not satisfactory, immediately notify the vendor and request that the goods be taken back. Notify the program supervisor and the Treasurer that this action has been taken. In no case should the District pay for unsatisfactory goods or any cost to return such goods to the vendor.

2. Continue contact with the vendor to ensure that the vendor either replaces the goods or avoids billing the District for the shipment. Keep notes of all conversations with the vendor in the file with the copy of the Purchase Order until the matter is completely resolved.

3. Generally, no action is required unless disputes with vendors cannot be resolved. Monitor such disputes and flag the file copy of the Purchase Order so payment is not made until the dispute is resolved.

These procedures are to be followed when contracted services are to be purchased. These services include contracts for audits, bookkeeping, legal work, consulting, and other non-staff professional services. Although these types of services are procured infrequently, Policy II-C provides that such services only be obtained when the required skills cannot be provided by officers or staff. This policy also provides that contracts be controlled by requiring that they result in a measurable work product. This means that there should be very defined statements of the products that the contractor is to provide to the District. Contracts must be approved by the Planning Commission and the District Council. Contracts and agreements should be patterned after those used by the Tribe. The tribe's Finance Officer or Administrative Officer may be contacted for assistance.

These procedures describe the processes to be followed to:

[ ] Plan the Purchase

[ ] Obtain approvals to use contracted services

[ ] Obtain bids as required by policy

[ ] Select the contractor and negotiate and prepare the consulting contract

[ ] Obtain contract approval.

Procedures for processing invoices and billings of contractors are contained in Procedure HI-D-2.

A. PLANNING THE PURCHASE

The use of contracted services commits the District to an added expense and to an increased workload on staff to support and manage the consulting effort. These services can be used effectively if the work to be performed is planned in advance and if the expected work products and results of the engagement are clearly defined in writing in advance.

1. When the decision is made to use contracted services, prepare a written description of the work expected to be completed and of the results the consultant or contractor is expected to attain. Include the following at a minimum in the description of work:

• The area of work or analysis to be contracted.

• The expected objectives to be reached and a description of final products to be delivered by the contractor.

• The expected time frame for the work and expected interim check points or milestones that will be used to measure progress of the work and against which to base progress payments.

• Identification of the District officer or staff supervisor who will manage the contract and oversee completion of the work.

• Identification of District resources that may be required to assist in completion of the work, such as staff time, office facilities and equipment, etc.

2. Prepare an estimate of the cost of the contract services and review the project budget with the Treasurer to make sure sufficient budget balance is available.

IF SUFFICIENT BUDGET IS NOT AVAILABLE DO NOT INITIATE THE CONTRACT

3. Determine if bids will be requested or if a sole source contract is required, and if open advertising will be required. Prepare a draft of the advertising copy and assemble all materials which will support the request for proposals.

B. OBTAIN APPROVALS TO USE CONSULTING SERVICES

1. Submit the materials assembled in the preceding steps to the Chairman for review with the Planning Commission.

2. Review the packet of materials submitted and discuss with the Program supervisor and other officers the contract terms which will be required, including requirements for retainage. Determine the program funding which will be used and confirm with the Treasurer that funding/budget is available.

a. Request that the budget for the contract be formally set apart (reserved or encumbered) in the accounting records prior to issuance of the requests for proposals.

b. Develop a draft of the contract to be used. The Standard Consultant Agreement used by the Tribe may be copied and used as a model, modified by any special terms that must be included.

c. If needed, prepare a Request for Proposals and assemble all required materials including the description of work, the draft of the contract, and any other materials which will be useful to the contractors in preparing their proposals.

d. Prepare a summary letter describing the proposed project and submit it with the Request for Proposals for approval by the District Council.

3. Review the packet of materials for the requested procurement with the District Council and proceed according to the Council action.

C. OBTAIN PROPOSALS

1. Prepare the final packet of Request for Proposals, incorporating any changes suggested by the Planning Commission or by Council.

a. Prepare and submit advertising copy for requests which will be advertised to selected newspapers for publication.

b. Identify potential consultants and contractors, or in response to consultant requests from the advertisement, and distribute the Request for Proposals packet.

c. Develop a schedule and plan for review of proposals, including selection of the review committee.

2. When responses are received, conduct the review of proposals, conduct any necessary reviews of qualifications and any oral presentations deemed necessary. Select the consultant/ contractor who is most advantageous to the District. Submit recommendations to the Chairman.

D. NEGOTIATE INITIAL AGREEMENTS

1. Once selection of the contractor has been made, prepare a final standard Consultant Agreement including attachments that describe fully the work to be done and the required work products.

a. Determine if and to what extent District personnel will be involved in the contract, particularly if completion of the work may be dependent on staff participation. If necessary, modify the Consultant Agreement so that the consultants and District's roles are understood by both parties.

b. Obtain the consultant's signature on the Agreement, obtain a signed Federal Form W-9 from the contractor, and submit it along with any proposals or workplans provided by the contractor to the Chairman for review.

2. Prepare a presentation of the Agreement for Planning Commission review and Council approval. Hold the Agreement until a resolution has been passed to adopt it. Then, sign the Agreement and prepare copies for distribution.

a. If the cost of consulting services are to be charged to a federal contract, send the contract for Tribal approvals and to the appropriate Federal monitoring office for approval, prior to authorizing the start of services under the Agreement.

b. Once all Tribal and federal contract approvals have been granted, distribute copies of the Agreement to the following as appropriate.

[ ] Original--to the Treasurer to be attached to the Purchase Order for establishing budget controls. Federal Form W-9, signed by the contractor, must be submitted with the contract.

[ ] One copy to the program managing the contract, to be used in monitoring the contract work.

[ ] One copy to the BIA Area Office as appropriate under program guidelines, if funded under a program grant.

[ ] One copy to the consultant/contractor.

E. PREPARE PURCHASE AND ACCOUNTING DOCUMENTS

1. When the signed and approved Agreement is received, prepare a Purchase Order form, assign the Purchase Order numbers, sign the Purchase Order, retain the original copy of the contract with the file copy of the Purchase Order in the permanent file, and distribute as provided for other purchases in Procedure III-C-1.

2. Enter the Purchase Order information into the accounting system.

a. Enter or verify that the consultant's vendor information, including appropriate federal Form 1099 information, is in the accounting system.

b. If the contract will require more than one payment to the consultant, establish a payment schedule and a number for the contract that will be referenced in all subsequent payments. The “master” contract number should be unique for each contract.

Leasing of equipment may be considered as an alternative to purchasing when the use of the equipment will only be for a temporary period. Lease terms should provide an option to terminate the lease at the close of the District's fiscal year, at the option of the District, or at the close of the applicable grant/contract funding period, if special funds are provided for the lease. Leases are legal contracts, and should be carefully reviewed--including with Tribal officials--to minimize risk of excess liabilities to the District. As with other contracts, leases must be signed by the Chairman and approved by the Council.

1. To initiate a lease arrangement prepare a Purchase Order and process it following normal procedures (see Procedure III-C-1). All information pertinent to the lease terms must be included with the Purchase Order.

2. Once approval for the lease has been received on the Purchase Order, obtain from the vendor the lease agreement for the equipment. Review the lease terms, obtain any clarification necessary, then submit the agreement to the Chairman and other parties for review.

a. Submit the lease agreement to the Tribal Finance Officer and Administrative Officer for review of terms and for comparison to standards used by the Tribe.

b. If special funding is used for the lease, submit a copy of the lease to the funding authority for review and concurrence.

c. Submit the lease agreement to the Planning Commission for review and approval.

3. Review the lease agreement, making sure that the District will not be committed to a term of lease longer than necessary, and that the lease can be canceled at the end of any fiscal year or program year. If all terms are acceptable, approve the agreement and schedule its review by Council at the next regular meeting.

4. Review the lease terms with Council. Once approved, sign the agreement and distribute copies as follows:

a. Original to the Treasurer with the copy of the Purchase Order.

b. One copy to the program funding agency if needed.

c. One copy to the vendor.

d. One copy may be submitted to the Tribal Administration Office for the central file of Tribal commitments.

PURPOSE OF PROCEDURE

These procedures are to be followed to process for payment the invoices received from vendors for purchases of goods or services. Processing of invoices for payment of purchases completes the purchasing cycle, which begins with authorization of the order using an approved Purchase Order or purchase document (Procedures III-C-1 and III-C-2), and continues with verification and documentation of the receipt of goods and services on the receiving copy of the Purchase Order (Procedure III-C-3). Where payment of a purchase is made at the time of purchase, the cycle is completed immediately, yet, this cycle is the same as when the purchase is made with a Purchase Order with subsequent billing.

These procedures describe the process to be followed by the program staff and the Treasurer to verify that the items billed by the vendor have been received and that the invoice is correct and may be paid. Note that certain recurring billings, such as for utilities, telephone, rents, etc. will not use a Purchase Order for each billing. Emergency purchases and payments will also not require a Purchase Order.

POLICY REFERENCE

II-C: Purchases and Disbursements-- Prohibits payment of invoices that do not reference an approved purchase document. Although this is a very stringent requirement, its purpose is to establish a strong measure of control over the expenditure of District funds. The actual control of expenditures begins with the approval of the purchase document before the purchase is made. By beginning the regulation of expenditures at such an early stage, the control of disbursements becomes less critical.

Policy 11-C also requires the person receiving the goods to show which goods were received in satisfactory condition on the receiving copy of the Purchase Order or other documentation, and requires submission of invoices directly to the District Treasurer. The policy also prohibits payment of any invoice that is not supported by adequate proof of receipt or performance. In the case of contracted services, the proof of performance is tied to the work requirements in the contract.

FORMS TO BE USED

The control and authorization of disbursements is performed using the purchasing forms that were used to control and authorize the purchase. These are:

[ ]	Purchase Order, receiving copy-	to document the goods or services actually received in satisfactory condition compared to specifications

[ ]	Mileage Claim/Travel Authorization-	to document the reimbursements due for on and off-reservation travel by officers and employees

[ ]	Vendor Invoice-	the vendor's statement of amounts due for goods and services delivered.

[ ]	Check-	the instrument of payment for all disbursements.

These procedures guide the payment of invoices received from vendors for purchases of goods or services, other than payment for purchases of consulting services, which are covered in Procedure III-D-2. Payments may be requested for cash purchases, C.O.D. purchases, purchases based on a Purchase Order with subsequent billing, and emergency purchases and payments.

RESPONSIBILITIES OF THE PERSON MAKING THE PURCHASE:

These procedures are to be followed by the persons making the purchase and receiving the goods or services, to identify on the sales invoices the items that have been received and that are to be paid for. The importance of these procedures is to make certain that payment is only made for those goods that are received and in satisfactory condition.

A. REQUESTS FOR PAYMENT--CASH PURCHASES

When a purchase request is accompanied by a request for payment, the purchase will either be a cash purchase or a C.O.D. purchase which require payment available at the time of purchase or receipt of the goods. Most of the payments at the Districts may be of this type. Procedure III-C-1 should be followed to mark goods received on the sales invoice at the time of purchase. Invoices should be signed and dated and sent immediately to the Treasurer for placement in the central files with the payment documentation. Do not keep the invoices.

B. INVOICE RECEIVED BY PROGRAMS/PURCHASERS

When a purchase is made off a Purchase Order and billed separately, the goods will be received before the invoice is received. The following procedures apply when the invoice is sent to the purchaser rather than to the District office. Do not keep invoices. Review them as soon as they are received as provided below and send them to the Treasurer for processing.

1. Check the temporary vendor file to see if the receiving copy of the Purchase Order has already been submitted to the Treasurer.

a. If the receiving copy has been sent (meaning the goods were all received), review the invoice to make sure it is correct, sign and date it as-ready for payment, and send it to the Treasurer for processing.

b. If the receiving copy has not been sent, but it shows all the goods have been received, compare the details of the invoice to the details on the receiving copy, indicate any differences on the invoice, sign and date the invoice, and send it and the receiving copy to the Treasurer for processing.

c. If the receiving copy indicates that partial shipment has been received, compare the details of items received to those on the invoice, adjust the invoice for any items billed but not received, notify the vendor of the adjustment, sign and date the invoice, and send it to the Treasurer for processing.

d. If the receiving copy has not been sent, but indicates that no goods have been received investigate whether and by whom the goods were received.

[ ] Where it can be verified that the goods were received, indicate receipt on the receiving copy, mark any differences on the invoice, sign and date both the receiving copy and the invoice, and send them to the Treasurer for processing.

[ ] Where receipt of goods cannot be verified, notify the vendor that there is a dispute on the invoice, and send the invoice to the Treasurer for further investigation.

2. If the invoice received cannot be matched to any Purchase Order or authorization document, the purchase is unauthorized. Send the invoice to the Treasurer, who will return it to the vendor with a letter indicating the purchase was not authorized and will not be paid.

The only exceptions to this rule are:

[ ] Recurring billings for utilities, telephone, etc., which are approved by virtue of the connection of the utility;

[ ] Requests for multiple payments for certain program disbursements that have been approved through other official processes.

[ ] Emergency purchases and payments.

3. If the invoice is a billing for recurring expenses, such as utilities and telephone charges, sign and date the invoice and send it to the Treasurer for processing. For other payments without individual purchase orders (multiple payments), submit the appropriate documents that show the payment authorization.

RESPONSIBILITIES OF THE DISTRICT TREASURER AND CHAIRMAN-- AUTHORIZATION OF PAYMENTS:

The following procedures apply to the Treasurer and other officers to guide the review of invoices and other requests for payment. if the Purchase Order is used, the payment process will only require that those persons making the purchases certify that the goods or services were in fact satisfactorily received. The responsibility of the Treasurer is to validate the invoices and prepare the checks for payment of the invoices.

C. VALIDATION OF INVOICE BY THE TREASURER

1. Invoices received through a program or purchaser should already have been reviewed and compared to receiving copies of the Purchase Order.

a. If the invoice alone is received, pull the receiving copies of the Purchase Order from the temporary Purchase Order file, and compare the details of the invoice to those on the receiving copies of the Purchase Order. if there are no exceptions, process the invoices as in Steps 3 and 4, below.

b. If the invoice and receiving copy of the Purchase Order are both received, pull the copy of the Purchase Order from the temporary Purchase Order file and compare the details of the invoice and receiving copy to the office copy of the Purchase Order. If there are no exceptions, process the invoice as in Steps 3 and 4, below.

c. If an invoice for recurring payments (no Purchase Order) is received, review the invoice and, if there are no exceptions, process for payment as in Steps 3 and 4, below.

d. Any exceptions should be processed as outlined below under HANDLING EXCEPTIONS ON INVOICES.

2. If the invoice is received directly from the vendor, pull the copy of the Purchase Order from the temporary Purchase Order file and check to see that the receiving copy of the Purchase Order has been sent by the program purchaser. Compare the details on the invoice to those on the receiving copy of the Purchase Order. If there are no exceptions process the invoice as in Steps 3 and 4, below. (The Purchase Order Number should be on the invoice; refer to the Purchase Order Log to obtain the name of the program or individual placing the order.)

a. If the invoice has no Purchase Order Number or the person or program who ordered goods/services is not known, call the vendor to obtain the needed information. If the vendor cannot provide the information, return the invoice to the vendor with a letter indicating the purchase was not authorized and payment will not be made.

b. Any other exceptions should be processed as outlined below under HANDLING EXCEPTIONS ON INVOICES.

3. If the appropriate steps above have been taken and there are no exceptions regarding the invoice or the receipt of goods or services, assemble the documentation packet for each payment and prepare a listing of requested payments for review with the Planning Commission. The following packet of documentation supporting the payment should be available for each payment:

[ ] The original invoice, signed by the purchaser if the invoice was received directly by them,

[ ] The receiving copy of the Purchase Order, signed by the person receiving the goods or services, and (for partial shipments) a signed copy of the receiving copy of the Purchase Order showing the quantity received,

[ ] A signed invoice for recurring payments and authorizing documentation for requests for multiple payments,

[ ] Copies of bids, evidence of acceptance of work products, and

[ ] The Treasurer's office copy of the Purchase Order/authorization.

4. Review the listing of requested payments with the Commission.

a. Initial and date the documentation packet for each invoice that is approved for payment and assemble the approved packets for preparation of checks in accordance with Procedure III-D-3.

b. Segregate packets that are not approved for follow-up action by the Chairman or reconsideration by the Commission.

D. HANDLING EXCEPTIONS ON INVOICES

These procedures are to be followed by the Treasurer when an invoice is received from a vendor and exceptions are noted which do not permit processing the invoice for payment without further clarification that the goods or services billed have been actually received. The exceptions may occur if the receiving copy of the Purchase Order or of another documentation of receipt has not been received from the program or purchaser, or if there are differences between details on the invoice and details on the receiving copy of the Purchase Order.

It is the responsibility of the purchaser to verify that the goods or services purchased are received and that the billing invoice is certified as correct.

1. If the receiving copy of the Purchase Order has not been received, contact the person who made the purchase to obtain certification that the goods have been received and payment can be made. Request that the program or purchaser return the completed receiving copy of the Purchase Order or other documentation to support payment of the invoice.

2. If there are any differences between details on the invoice and details on the receiving copy of the Purchase Order regarding quantities of goods received, contact the programs to make sure that items listed on the receiving copy of the Purchase Order are correct as stated.

a. If the receiving copy is correct, notify the vendor that adjustments will be made to the invoice, particularly where amounts to be paid will be different from amounts billed on the invoice. Mark the adjustments on the invoice, and then process it as in Steps 3 and 4, above.

b. If the receiving copy is not correct, request the program purchaser to provide an explanation and verify the actual quantities received.

3. If the difference between the invoice and the receiving copy of the Purchase Order has to do with the amount charged for the various items, contact the vendor to see if an error has been made, especially if the amount billed is higher.

Note: Where bids have been obtained, there should be no price adjustments. The only allowable adjustments may be for shipping and handling charges that may not have been planned.

a. If the higher amount billed is a proper price adjustment, determine if sufficient budget is available for the extra payment. If budget is available, process it as in Steps 3 and 4, above.

b. If it is determined the price adjustments are not proper, notify the vendor that adjustments will be made to the invoice, mark the adjustments on the invoice, and then process it as in Steps 3 and 4, above.

These procedures are to be followed to monitor progress of work by contractors under consulting service agreements, and to approve payment for work products or services billed. These procedures provide for:

[ ] Review of work products/reports provided by the contractor and

[ ] Review and approval of billings for payment.

Policy III-C, Purchases and Disbursements, requires that contractor performance be reviewed on an ongoing basis and that payments only be authorized for accepted work products or reports as defined in the contracts. These procedures provide for periodic review of contract compliance for reporting to Council.

A. PAYMENT OF BILLINGS

1. Payments for services under Consultant Agreements follow normal disbursement processes (see Procedure III-D-1) except that payment approval must be based on review and acceptance of a progress or final report and work products provided by the contractor.

a. Review products delivered and determine they are in conformance with provisions of the Agreement, then sign and submit the invoice to the Treasurer for processing according to normal procedures.

b. File work products/reports in project files with copies of payment documents.

c. If work products are not in conformance, notify contractor of deficiencies to be corrected and withhold processing of invoices until products have been satisfactorily delivered and accepted.

2. If a retainage has been specified in the Contract Agreement, reduce the amount of each payment billing by the applicable percentage.

B. REVIEW OF WORK PRODUCT/REPORTS AND CONTRACT COMPLIANCE

1. To assure all consulting services contracts are completed in a manner that accomplishes the results expected by the District, conduct a periodic review of the progress of each contract.

a. Review the terms of the Contract Agreement and all supporting materials, particularly work schedules and descriptions of checkpoints or milestones and key work products, and establish a contract review schedule for the contract.

b. Arrange for the contractor to provide special reports or presentations if needed, at the request of the Chairman, to explain progress and to review work products completed. This review may be included as part of the normal reporting process on the project.

c. Review all work products and reports submitted with progress billings. Compare products to the contract terms and requirements to evaluate the contractor's performance.

d. Review the actions the program staff has taken to manage and oversee the contractor's work, and determine if the District has completed its obligations.

2. Prepare a summary review report outlining any actions to be taken as result of the review.

a. If the contractor is behind schedule or has failed to complete required work or products, send a letter to the contractor identifying the deficiencies and requesting a response and plan for completing the deficient items. This letter may trigger legal proceedings, so it should clearly identify the deficiencies and expected action by the contractor.

b. If the deficiencies noted are on the part of the District staff, outline corrective action to be taken by the District.

3. Review responses by the contractor to determine if corrective action is being taken. If no response is received or if the response is inadequate given the seriousness of deficiencies, consider suspending the contract.

a. If a contract is suspended, notify the contractor in writing and notify the Treasurer to prevent further payments.

b. Review suspensions with Tribal attorneys to determine if legal action should be taken to recover excess payments.

4. If a contract is suspended, place a hold on all further payments to the contractor, including any amounts which have been held in retainage. No further payments should be made until the deficiencies have been corrected.

These procedures describe the processes to be followed by the Treasurer to prepare non-payroll payment checks. Checks are prepared after approval for the payment is provided. Non-recurring purchases are approved by the Planning Commission. Recurring purchases or payments are approved by issuance of the check. Policy II-C provides that all checks are to be signed by the District Treasurer and one other District officer. Checks for travel expense reimbursements are to be signed by the Chairman.

A. DEFINITION OF TERMS

Payment checks are prepared only after approval of the request for payment by the Planning Commission at the regular Commission meeting. Districts that also make payroll payments will process payroll checks following their payroll cycle.

A request for payment may consist of one of the following:

[ ] The listing of requested payments prepared by the Treasurer and supported by the packet of documentation for vendor invoices to be paid (See III-D-1),

[ ] Travel reimbursement authorization using a Mileage Claim form for on-reservation travel, or other forms specified by the funding agency for off-reservation travel reimbursements (See III-D-4),

[ ] A request for payment or Purchase Order form for all other payments, supported by appropriate documentation including, garnishments, payroll listings for payment of payroll deductions, listings of payment recipients, and other miscellaneous payment authorizations.

No payments will be processed without proper authorization for the payment on one of these forms of request, and without prior approval of the payment by the Planning Commission where that is required.

B. PREPARATION OF CHECKS

1. To initiate the process, assemble all requests for payment and packets of documentation reviewed by the Planning Commission. Segregate any that have not been approved for follow-up action.

a. If the decision to hold payment is because of dispute with the vendor, notify the vendor at once to obtain corrective action.

b. If the decision is based on the availability of cash balances, prepare an analysis to show when payment may be made. Immediately place a hold on any further purchases until the cash shortage is resolved. In no case should checks be written which will overdraw the checking accounts.

2. For all payments that have been approved, prepare a check for the authorized amount of payment for each vendor/payee.

a. Match the checks with the related documentation packets and make sure that the documentation contains the proper account coding for the program or accounts to be charged.

b. Enter the check numbers used in numerical sequence and the related Purchase Order number in the Check Register.

c. Sign the checks and send the completed payment packets to the Chairman or other District Officer for second signature approval. (The payment packets will include the checks, related documentation, and the Check Register.)

3. Review the payment packets for correctness, determine that the check information matches information in the documentation, then sign the checks to indicate approval and return the payment packets to the Treasurer for distribution of the checks.

4. Once payment packets have been approved, separate the packets and distribute as follows:

a. Mail the original check to the vendor.

b. File copies of the checks numerically by funding source for use in bank reconciliations.

c. Attach a copy of the check to the documentation packet, and file the packets in the paid vendor file.

d. If the payment was for purchase of furniture or equipment, prepare a photocopy of the check and invoice and separate them for recording of asset purchases (see Procedure III-E-1).

Policy II-C, Purchases and Disbursements, establishes the restrictions for reimbursement of travel expenses. Off-reservation and out-of-state travel must be approved in advance and may only be approved if budget balances exist and if specific specialty-designated funding for the travel has been provided. Approval for such travel must be made by the Chairman and Treasurer using forms that meet requirements of the funding agency. Mileage reimbursements for on-reservation travel approved by the Chairman may be claimed on mileage claim forms, using a rate per mile that is then in effect for Tribal employees. These procedures are to be followed in processing travel authorizations and in claiming and processing requests for reimbursement of travel expenses, which must be approved by the Planning Commission.

A. REIMBURSEMENT OF MILEAGE CLAIMS

Requests for reimbursement of mileage for on-reservation travel may be submitted monthly after the end of each month. All claims must be for travel that was for authorized District official business and must be approved by the District Chairman.

1. To request reimbursement, prepare a Mileage Claim form, noting the miles traveled and the purpose of the travel. Sign the form and submit it to Chairman for approval.

2. Review the Mileage Claim form. Determine if it is accurate and complete and if it contains information only for travel that was valid official District business. If it is complete and valid, sign the form and submit it to the Treasurer for processing with other payment requests.

3. Review Mileage Claim forms for completeness and accuracy. Assemble packets with other payment requests and present them for Planning Commission approval at the regular Commission meeting.

4. Prepare reimbursement checks for Mileage Claims approved by the Commission and obtain signature of the Chairman on all reimbursement checks. Process payments according to normal procedures (see Procedure III-D-3).

B. OFF-RESERVATION TRAVEL APPROVALS AND ADVANCES

Approval for off-reservation and out-of-state travel are governed by the requirements of the agency providing specific funding for such travel. Procedures and approvals related to such travel should be obtained by the Chairman from the agency that is providing the funding for the travel. Approvals for travel must be obtained before the trip is made. Travel advances are limited to direct out-of-pocket expenses for lodging, transportation, registration, and other costs that must be paid in advance. All expense reimbursements must be approved by the Planning Commission.

PRE-TRAVEL APPROVALS

1. To request advance approval for off-reservation and out-of-state travel, prepare a travel authorization request, using the forms that may be required by the funding agency. Include information on the destination and purpose of the travel, as well as justification for any amounts to be advanced. Submit the completed travel authorization request to the Treasurer for review of budget and approval of the trip.

2. Review the travel authorization request and determine if the District program budget has funds for the travel request, and if the travel is necessary and consistent with program objectives. Disapprove the request if specific travel budget is not included or available in the program budget.

a. If there is insufficient budget for the trip, prepare a photocopy of the travel authorization request form and return it marked “disapproved” to the requesting program. File the original request in the program files to document the action taken.

b. If the travel is proper and approved, sign and date the travel authorization request and send it to the Chairman for review and final approval.

3. Review the travel authorization request received from the Treasurer. Sign and date the request to indicate approval, and return the form to the Treasurer with a copy to the requesting program. No travel may be undertaken until this approval has been given.

PROCESSING OF TRAVEL ADVANCES

4. If the approved travel authorization request includes a request for travel advance, process it in the following manner:

a. Review the items in which an advance is requested and make sure the amounts requested are properly calculated and allowable under travel policy, and the amount is within the approved travel budget.

b. Initial and date the travel authorization request, indicating the total amount of advance that is approved. Assemble the approved advance request with other payment requests and present it for Planning Commission approval of the advance of the regular Commission meeting.

5. Once Planning Commission approval of the advance is provided, prepare a check for the amount of the travel advance, obtain signature of the Chairman, and process the payment according to normal procedures (see Procedure III-D-3).

a. Return a copy of the authorization with the travel advance check to the person who will be traveling.

b. File the approved travel authorization request pending receipt of the trip expense report after travel is completed.

POST-TRAVEL REPORTING

6. Within five (5) working days after the last day of travel, prepare a trip expense report to summarize the actual cost of the trip. Attach the required receipts, sign, and submit the report with a copy of the travel authorization form to the Treasurer.

a. If excess funds were advanced, attach a check or money order payable to the District for the amount of any excess.

b. If additional reimbursement is due the traveler, that amount will be requested and processed by submission of this form.

7. When the trip expense report is submitted, pull the original travel authorization packet from the temporary file and attach it to the report. Review the trip expense report for completeness and accuracy and make sure that all required receipts are attached.

a. File the complete packet if no further action is required.

b. If excess travel advance funds are being reimbursed to the District, prepare a Cash Receipt form for the amount paid, following normal procedures and place the check for deposit (See Procedure III-B-1), then file the complete packet with a copy of the receipt.

c. If additional reimbursement is due to the traveler, review the request for validity, and, if it is correct, initial and date the trip expense report and submit it and attached documentation to the Planning Commission for approval.

8. Once Planning Commission approval is provided, prepare a check for the reimbursement, obtain signature of the Chairman, and process the payment according to normal procedures (see Procedure III-D-3).

This procedure defines the process to be followed to provide for cancellation of checks issued. Checks may be voided because they are issued in error, are duplicates, or must otherwise be withdrawn. Cancellation of a check may require simple reversal of unposted entries, or may require use of a Journal Entry to correct posted entries.

1. When a check that has been issued is returned to be voided, write “VOID” on the face of the check, mutilate the signature block, and determine if the check has or has not been posted, and if it is to be replaced with another corrected check.

2. If the voided check has not been posted, attach the file copies to the voided check and attach them to the corresponding payment packet.

a. If the check is not to be replaced, mark the packet as void and file it in a voided payment file.

b. If the voided check is to be replaced, prepare a new check and process as provided in Procedure III-D-3, attaching a copy of the replacement check to the payment packet.

3. When a voided check has been returned after it has been posted, match it with the corresponding payment packet and mark it as void.

a. Attach the file copies to the voided check and the payment packet and segregate them for preparation of correcting entries.

b. If the voided check is to be replaced, prepare a new payment packet with appropriate explanations of the correction and a new check and process as provided in Procedure III-D-1.

4. As appropriate, prepare a correcting Journal Entry to correct the accounts to which the voided check was posted. File a copy of the Journal Entry with the voided payment packet.

PURPOSE OF PROCEDURE

District policy requires that detailed property records and procedures be maintained to provide control over all capitalized assets (fixed or movable property, furniture, fixtures, and equipment having a purchase value of $100 or more). The official District property records are to be maintained by the District Office. In addition, program and enterprise supervisors are required to maintain accurate, up-to-date property records for any inventory assigned to their particular programs or operations. These records are to be reconciled periodically.

To provide control over property, each item costing $100 or more, and some items costing less than $100 with an expected service life of more than one year, should be tagged with an official Standing Rock Sioux Tribe tag that can be easily identified. Tag numbers should be recorded in the central property records and in the program property records and property is to be tracked by location throughout the time it is owned. These procedures provide guidelines for inventory and control of property and for management of its use.

POLICY REFERENCE

Policy II-D: Property (Fixed Assets)--Requires the recording and tagging of all property with a purchase price over $100, and defines standards for recording of these assets in central property records and in individual program property records. The policy places direct responsibility on the program supervisors to control all property placed under their custody. The policy also requires that District property be used primarily for official purposes, and that any property used for project or enterprise activities, or by members or non-profit organizations, is to be compensated for at negotiated rental rates. The District Treasurer is primarily responsible for establishing the control practices and records for District property.

FORMS TO BE USED

The procedures suggest that property control records use special forms to provide accurate control and accounting for District property. These may include a Tag Register or other listing that controls identification numbers assigned to property, and appropriate input forms to capture information on the specific identification of the units of property.

GENERAL GUIDELINES

To provide control over property, each item costing $100 or more, and some items costing less than $100 with an expected service life of more than one year, will be recorded in the District's central property records and tagged with an official Standing Rock Sioux Tribe tag or other suitable identification. Each program or enterprise location is also to maintain records of property held at that location, and these records are to be reconciled to the central records. This makes it extremely important that activity that affects property be coordinated between programs/enterprises and the District Office. Such activity includes purchases, transfers of location, sales, trade-in, and other disposition of property.

A. RECORDING AND TAGGING OF PURCHASES

1. When equipment, furniture, and other property that has been ordered is received and accepted, as provided in Procedure III-C-3, perform the following procedures to provide for proper recording of the item of property in the property records:

a. Record the items of property received in the program property records, showing at a minimum the items of information required in Policy II-D. Provide a space in the property records to record the Tag number that will be provided by the District Office.

b. Note on the receiving copy of the Purchase Order that is sent to the Treasurer, that the item of property has been posted to the program property records.

c. Follow-up with the Treasurer to obtain the SRST/other tag.

2. When the receiving copy of the Purchase Order is received from the programs indicating update of the property records, review the document to make sure all information needed to record the item on the District Property records has been provided. If information is missing, contact the programs or enterprises to obtain it.

3. Enter information from the copy of the Purchase Order on the Tag Register and select and assign a tag for placing on the item of property.

4. Update the property inventory with the appropriate information including the assigned tag number. Print or prepare a copy of the update information and send it and the assigned tags to the program or enterprises that purchased the inventory item.

5. Upon receipt of the update information and tags, compare the information on the update to entries in the program property records, and adjust the program property records as needed, including adding the tag number. Note: if an item of update information is incorrect, notify the District Office of the correction needed.

a. Affix the tags to the appropriate items of property.

b. File the update information sheet in the property records.

6. If any corrections to the update information sheet are received from programs, adjust the central property records as needed.

7. At the end of each month, run a detailed listing of the updated inventory records for each program/enterprise location and submit the listings to them for reconciliation.

This procedure provides for monthly reconciliation of the inventory records maintained at the program level with those maintained at the District Office and for periodic physical inspections of the property by program and enterprise staff to validate that items of property shown on the inventories are in fact present at the location noted in the inventories. The physical inspections of inventories will be taken at least twice a year.

A. RECONCILIATION OF INVENTORIES

1. At the end of each month, the Treasurer will provide each program and enterprise with an updated inventory listing generated from the District's central property records (See 111-E-1).

a. Review the inventory listing and compare the details, item by item, to the program-level inventory records. Mark any differences on the listing, noting:

(1) Items on the listing that are not on the program records,

(2) Items on the Program records that are not on the inventory listing, and

(3) Any differences in the details between the two records.

b. Research the differences to determine if they are caused by unposted purchase documents or by adjustments made to the program records that have not been sent to the District Office.

(1) If the differences are caused by purchase documents that have not been recorded on the program property records, find the affected documents and update the program records, then note on the inventory listing that the corrections have been made.

(2) If the differences are caused by purchase or other documents that have not been recorded on the central property records, locate the documents, prepare a photocopy of them, and send the photocopies to the District Office. Note the action taken on the inventory listing, for follow-up in the following month.

(3) For corrections in the details of the two levels of property records, determine which set of records must be corrected and either make the correction or send copies of documentation to the District Office that will support changes to the central property records.

c. File the reconciled inventory listing with documentation supporting any adjustments made in a file by month.

2. Assist the programs in their review of differences between the inventory listings submitted to them and their internal property records.

a. Correct central property records from documents submitted by the programs to support corrections needed.

b. Prepare adjusting Journal Entries as needed to update control balances in the general ledger and reconcile them to the totals in the central property records.

c. File correcting documents and copies of the reconciliation to the general ledger by month by program.

B. PHYSICAL INSPECTION OF INVENTORIES

1. Prior to the date for the physical inspection of inventories, prepare copies of inventory listings or reports for each program or enterprise, showing all property they should have on hand according to the assigned responsibility, and send them to the program or enterprise supervisors.

2. Count all furniture, fixtures, and equipment actually on hand and indicate on the inventory listing whether the items listed are accounted for.

a. Indicate any items on hand but not shown on the inventory listing and provide a description on the listing. Locate purchase or other documents that support the corrections needed and prepare a photocopy of the documents for the District Office.

b. If any items are listed but cannot be found, indicate on the list the reason for items missing, such as transfers, lost or stolen.

c. Sign the inventory listing and return it and copies of any documents to support needed adjustments to the District Office.

3. Review and compare all inventory listings returned from programs and enterprises and investigate any exceptions or changes for transfers, trade-in, lost or stolen items, and additions.

a. Adjust inventory records as needed for each program and place inventory listings and adjustment documents in program folders.

b. Send updated listings to programs/enterprises for their files.

This procedure describes the process to be followed by District programs or enterprises to document transfers of property from one location to another, and to dispose of property by sale or trade-in, or to document losses of property. Dispositions of property require the approval of the Chairman. This procedure is required in order to maintain control over the physical movement and disposition of assets, such that property records may be kept current.

A. TRANSFERS OF PROPERTY

1. When a transfer of property is required, notify the Treasurer by memo as to what equipment or furniture is being transferred and where it is to be transferred.

a. Send a copy of the letter to the receiving program, and retain a copy to support update of the program records.

b. Each program should record the transfer of the property in their property records and file the memo to support the entry.

2. Update the District property records to show the location change. File the original of the memo in the property files.

B. SALES OF PROPERTY

1. Obtain written approval from the Chairman before any property or equipment is offered for sale. Sale must be based on bids from qualified buyers following formal advertisement of the sale.

2. Coordinate sale of property or equipment through the District Office. When the sale is completed, delete the items from program property records and file bids, sale receipts and documents in property folders.

3. Update District property records to reflect the sale. Retain original sale documents in the District files.

4. Determine if any further action must be taken regarding reimbursement to federal agencies for funds received from sale of property purchased from federal funds.

5. Verify that funds received from the sale were properly remitted to the District Office, deposited, and credited to the proper accounts.

C. LOSSES OF PROPERTY

1. Whenever it is determined that property has been lost or stolen, notify the District Office and submit a letter describing the property. Delete the item from program property records and retain a copy of the letter in the files.

2. Upon receipt of notification of loss of property, update District property records to delete the item from inventory. Retain the original letter and any update sheets in the appropriate program folder. Conduct follow-up research with law enforcement officials if needed to determine if any prosecution for theft may be pursued or if any additional safeguards against losses need to be implemented.

D. TRADE-IN OF PROPERTY

1. When any equipment or furniture is to be traded on another item of equipment, coordinate negotiation of the trade-in value with the District Treasurer and obtain Chairman approval for the transaction. Submit a statement to identifying the tag number, description, serial number, and date of trade-in to support entries to the District property records.

2. When the trade is completed, update the program property records to reflect the deletion. Update of the property records to reflect the new purchase should follow normal procedures. (See III-E-1).

3. Update District property records to delete the item from inventory. Retain the original letter and any update sheets in the appropriate program folder.

This procedure contains the processes to be followed to lease or rent District property or equipment, such as rental of a building, for use in an enterprise activity or event, or for use by non-profit organizations or District members. Policy II-D provides that such rentals shall be at negotiated rental rates. Rental agreements are to be approved by the Treasurer and Chairman. Because these agreements are contractual documents, concurring approval should be received from the District Council for any rentals that are longer than single-day events.

1. To initiate rental of property or equipment, prepare a memo describing the transaction, the proposed terms, the renting party, and any other information that may be useful in developing the agreement. Submit the memo to the Treasurer for review and drafting of the rental agreement

2. Review the proposed rental transaction and establish the terms that will be made part of the rental agreement. Develop a draft of the agreement and review it with the renting party.

a. Key terms to be considered include responsibility for property damage, insurance on the property, liability insurance to third parties, payment terms, security and other deposits, etc.

b. If the terms are agreed to, obtain signature of the renting party, sign the agreement, then submit the agreement to the Chairman for concurring approval.

3. Review and sign rental agreements approved by the Treasurer to indicate approval. If the rental will be for an event or use that is longer than a single day, submit the agreement to Council for concurrence.

a. Present agreements requiring Council concurrence at the District meeting. Incorporate changes required by Council and obtain revised signatures as required.

b. Sign agreements and distribute copies as follows:

[ ] Original retained in the District files

[ ] Copy to the renting party

[ ] Copy to the program responsible for oversight on the rental property

4. Conduct periodic inspections of the property or equipment during the life of the rental agreement to assure the terms of the agreement are being followed, especially with regard to condition of the property and uses. As appropriate, review insurance policies of the renting party to assure the District is covered as beneficiary and that the appropriate coverages are in force.

SECTION IV

BUDGET AND FINANCIAL REPORTING

Section IV contains guidelines related to implementation of objectives defined in Policies II-E, Budgeting, and II-F, Financial Reporting, which govern the preparation of budgets and financial reports. These objectives complement those contained in Policy II-A, which concern maintenance of accurate accounting records, filing of accurate and timely reports, maintenance of source documents in orderly files, preparation of reconciliations, and setting qualifications and training for officers and staff.

The guidelines contained in this section are:

[ ] IV-A Budgets and Forecasts

[ ] IV-B Financial Reporting.

Budgets, forecasts, and financial reports provide the tools to monitor and control District operations from a financial standpoint. If they are not prepared on a timely basis, or if they are prepared inaccurately, they serve title purpose. The key to preparation of accurate, timely reports is maintaining accounting records which are accurate and complete.

STATEMENT OF RESPONSIBILITIES

The financial management of the District is the principal responsibility of the District Chairman and the Treasurer. They are supported in this responsibility by the Planning Commission, and by endorsement of the District Council. The responsibilities outlined in the governing policies place responsibility for development of the District budgets on the Planning Commission, and for approval of the budgets on the District Council. The monitoring of the expenditures against the budget is established within the financial records and reported in the monthly financial reports by the Treasurer.

The Treasurer is responsible for making sure the accounting processes contained in the procedures are fully implemented, such that the accounting records are maintained in the manner necessary to prepare meaningful financial statements.

The responsibilities for the District's financial management extend to the District Council, in that the Council must insist that policies and procedures are enforced. The Council establishes the benchmarks for measuring operating performance through the approval of the budget. The Council also will monitor performance through careful review of financial reports, and through insistence on taking corrective action to remedy budget deviations, cash overdrafts, and misuse of District funds. This attitude of endorsement will enable the District Chairman and Treasurer to execute their responsibilities, and make these financial management policies and procedures meaningful.

These procedures provide guidelines for preparation of the District budget requests and operating budgets for the District program is, as well as for preparation of ongoing forecasts to control the budget. The use of a budget for management of the District operations is mandated under Title XX of the Code of Conduct. The policies governing the budget are presented in Policy II-E.

BUDGET PREPARATION

The annual budget requests are to be prepared by the Planning Commission based on guidelines provided by the Tribal Finance Officer, Tribal Council, and the Tax Commission. The distribution of funds to the Districts from Tribal general funds and Casino revenues is determined by Tribal Council based on amounts available to the Tribe. Budget distributions from Tax Commission receipts are determined by the Tax Commission, also based on amounts available to the Tribe.

Allocations are made from the Tribal general funds for meeting expenses, Christmas candy, and pow wow expenses, and from Casino revenues for District operating programs. The allocations for meeting expenses, Christmas candy, and pow wow expenses are made without requirement of an operating budget, but each District is given authority to set spending guidelines/budgets for each of these allocations. Allocations from the Casino revenues require submission to Tribal Council of an operating budget request within the amounts available. Allocations from the Tax Commission revenues also require submission of an operating budget request, but to the Tax Commission.

1. Once the amount that will be available to the District from various sources is determined, prepare guidelines for the development of the operating budget requests.

a. These instructions should indicate amounts available for different purposes and should include standards to be used for various categories and items of cost to be included in program funding requests.

b. Budget instructions should include current year budget status and provide guidance on any cost issues that will significantly differ from the current budget levels. The format to be used in preparing the request should be defined.

2. Distribute the guidelines and estimates of amounts available for the enterprises and subcommittees for the following fiscal year to enterprise supervisors and committee officers. Retain a copy for preparation of the District operating budget request.

3. Prepare budget requests according to the instructions, using the required formats.

a. The budget format should be the same level of detail contained in the current year Chart of Accounts, and include breakdown of costs for various categories of expenditure such as travel, supplies, equipment, etc.

b. For each category of cost provide a schedule showing the details to support the level of expenditure requested. Example, for travel show the number of trips, the traveler, destination, and items of cost.

c. Provide estimates of revenues and the detail showing the basis for the calculated estimate. This is particularly important for enterprise operations that are to be funded from earned revenues. Where the source of funding is a contract or grant, indicate the funding agency, the contract approval date, and sums approved, or status of the grant/contract negotiations.

d. Enterprises and subcommittees should obtain approval of the requests from their governing authority, then submit the budget request to the Planning Commission for incorporation in the District Operating Budget request.

4. When all requests have been completed, consolidate the requests into a comprehensive budget document for submission to the Council. The budget document will provide the Council and District officers with an overall view of the proposed allocation of resources and District operations.

a. Review contract/grant funding requests to determine the possibility of their being funded. Consult with enterprises and subcommittees on any questions or issues and any necessary adjustments that must be made.

b. Review the total budget package to make sure it falls within expected revenues, that standard costs are applied in all requests for similar items, and that cost trends experienced in the current year are properly recognized.

c. Submit the revised budget package to the District Council for approval and provide any necessary explanations.

5. Submit the approved budget package to the Judicial Committee for review and approval by Tribal Council. Provide supporting documentation and any explanations required by the Tribal Council.

6. When the budget is returned approved by the Tribal Council, enter the operating budget in the accounting records for the following year. Send their copy of the approved budget to the enterprises and subcommittees.

FORECASTS

As part of the budget control procedures and in order to avoid cash overdrafts, prepare periodic forecasts of revenue collections and cash availability. At a minimum, the budget forecasts this should be done quarterly to provide analysis for any budget adjustments that may be required. Cash projections should be performed more frequently, depending on the flow of funds.

a. Review cash requirements by reference to accumulated accounts payable, and general trends in disbursements. (This forecast should consider requirements within the next week, month, and quarter to the extent possible.)

b. Review expected cash collections from reimbursement requests, letter of credit drawdowns, receipt of Tribal revenues, and general trends on revenues which are not controlled, and project cash receipts.

c. Prepare a projected forecast of cash flow and balances, matching cash available and cash requirements, and make any necessary adjustments to cash disbursements or controllable receipts to assure cash is not overdrawn.

2. Review the projections with the Planning Commission. Prepare any budget modifications that may be needed to maintain a balanced budget over the ensuing periods. Where it is determined that cash availability will be affected by planned disbursements, take necessary actions to reduce disbursements or increase collections.

3. As part of the cash control process, analyze budget controls and make any adjustments necessary to control purchases or other expenditures within available cash.

4. As appropriate, provide information in monthly reports to the Council that will provide support for restricting non-recurring purchases or expenditures within cash budgets.

These procedures provide guidelines for preparation of financial statements to the Council on a monthly basis, and for preparation of the annual financial statements in preparation for the annual audit. The Treasurer is responsible for preparing and distributing monthly financial reports as provided in Policy II-F. Minimum financial reports are described in the policy. A sample format for the reports is presented in Appendix V-A. Preparation of financial reports will be simplified through use of computer-based accounting package. Activities related to the annual audit will be coordinated with the Tribal Finance Officer.

MONTHLY FINANCIAL REPORTS

1. At the close of each monthly accounting period, prepare preliminary financial reports from the accounting system and review them to make sure they are complete.

a. Review all transactions for the month to make sure they have all been posted. Review all correcting entries to assure they are properly posted.

b. Review bank reconciliations and reconciliations of source documents to the financial records to make sure all necessary adjustments have been entered into the financial records.

c. Determine if any outstanding adjustments need to be made for items discovered in reconciliations, for unbooked reimbursement requests or drawdowns, or for receipts in transit. Prepare any necessary adjusting entries.

2. Once all entries have been made and reviewed, prepare final financial statements for the month.

a. Review statements comparing budgeted and actual revenues and expenditures and note any areas that are at risk of over expenditure.

b. If any items exceeding budget are shown, prepare a note to the responsible supervisor indicating the corrective action to be taken. Send the note with the copy of the reports to the appropriate supervisors and to the Planning Commission.

3. Prepare the monthly financial reports package for the District Council no later than by the fifteenth of the month following close of the accounting period.

a. The standard reports to be presented in the package include a balance sheet for each fund, a combined statement of revenues and expenditures for all funds, showing comparisons of budgeted amounts to actuals for the month and on a year-to-date basis, and any supporting schedules to show cash balances, pending purchase orders and requests for payment, delinquent receivables, or loans, and other explanatory data.

b. Prepare a summary narrative report which describes items of concern, such as, potential revenue shortfall, cash flow problems, budget over-expenditure problems, etc. This report should also summarize recommendations for corrective action.

4. Present the financial reports and narrative to the Planning Commission and District Council.

ANNUAL AUDIT

1. Before the end of the fiscal year, work with the Finance Officer to complete arrangements with the independent public accountants regarding the annual audit. All District audits will be handled under one comprehensive audit contract.

a. Conduct discussions regarding the schedule of the audit, and the level of support to be provided by the District. Determine what records are to be provided and what work papers to be prepared by District staff.

b. Establish a start date for the accountants' audit field work to make sure necessary arrangements are made.

c. Establish a target date for completion of the audit, making sure the final reports are delivered and presented to the Tribe approximately three to six months after the close of the fiscal year.

d. Make arrangements for the audit firm to provide, along with the audit reports, an ongoing periodic review of postings and status of financial records.

2. Prior to the close of the fiscal year, establish procedures and work schedules such that the following are completed by the end of the fiscal year:

a. All account balances are reconciled and worksheets prepared showing the detail required by the auditors.

b. Files of source documents supporting accounting entries are in order and complete, showing the reconciliation to the financial reports.

c. A proper cutoff of transactions is made such that only those entries which belong in the year are posted to the records.

d. All year-end processing of purchases, reimbursement and drawdown requests, and receipting of payments is performed on time.

e. All subsidiary ledgers are reconciled to control accounts on the general ledger.

f. Year-end adjusting entries are completed and posted.

g. A final trial balance of all funds is produced and presented to the auditors.

3. During the course of the audit provide assistance to the audit team as may be required. If advance preparation has been thorough, this should be minimized.

4. At the completion of the audit, coordinate and arrange the review of the audit reports with management and the District Council.

Standing Rock Sioux Tribe Code of Justice Fin. Mgmt. Gds., SRST COJ Fin. Mgmt. Gds.

Current through Dec. 1, 2010