HO-CHUNK NATION CODE (HCC)

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TITLE 5 – BUSINESS AND FINANCE CODE

SECTION 8 – ASSET MANAGEMENT ORDINANCE

ENACTED BY LEGISLATURE: SEPTEMBER 21, 2005

AMENDED: July 22, 2025

CITE AS: 5 HCC § 8

This Ordinance, the Finance Ordinance (5 HCC § 5), and the Materials

Management Policies and Procedures Manual (5 HCC § 9), supersede the

Nation's Property and Procurement Manual of 1992.

TABLE OF CONTENTS

Chapter I - General

1. Authority............................................2

2. Purpose ............................................. 2

3. General...............................................2

4. Policies and Standards .......................3

5. Accountability ...................................3

6. Responsibilities and Enforcement … 3

7. Functional Areas ................................4

8. Definitions .........................................5

Chapter II - Property

Management

9. Scope .................................................7

10. Definitions of Property .....................7

11. Records .............................................8

12. Maintenance of Database Records..10

13. Retention of Records ......................10

14. Control System ...............................10

15. Missing or Lost Assets ...................11

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16. Transfers and Asset Movement ......11

17. Disposal/Disposition – Non-Gaming

Assets ...............................................13

18. Disposal/Disposition – Gaming

Assets/Supplies ................................13

19. Disposal/Disposition –

Real Property ...................................18

20. Maintenance....................................19

CHAPTER I

GENERAL

1. Authority.

a. Article V, Section 2(a) of the Constitution grants the Legislature the power to make

laws, including codes, ordinances, resolutions, and statutes.

b. Article V, Section 2(d) of the Constitution grants the Legislature the power to

authorize expenditures by law and appropriate funds to the various Departments in an

annual budget.

c. Article V, Section 2(f) of the Constitution grants the Legislature the power to set

salaries, terms and conditions of employment for all governmental personnel.

d. Article V, Section 2(h) of the Constitution grants the Legislature the power to enact

all laws prohibiting and regulating conduct and imposing penalties upon all persons within

the jurisdiction of the Nation.

e. Article V, Section 2(l) of the Constitution grants the Legislature the power to

manage, lease, permit, or otherwise deal with the Nation’s lands, interests in lands or other

assets.

2. Purpose. The Nation's Finance Ordinance (5 HCC § 5) establishes general policy for

management of the Nation's assets. Standard asset management practices as established

herein provide the detailed policy and procedures to ensure the Nation's assets are properly

managed and controlled, efficiently used, and protected from damage and loss.

3. General. Although the Nation’s Treasury is responsible for the maintenance of all asset

records in the Fixed Asset Database, each of the Nation's enterprises, departments, and

programs are directly responsible and accountable for the control, use, maintenance, and

security of the movable and fixed assets in their possession. In accordance with this

responsibility, each Tribal entity is to appoint staff to be responsible for the fixed assets

assigned to the entity, to conduct yearly physical inventories, and to provide the main line

of communication between the entity and the Treasury. These individuals, and others who

are directly involved in purchasing and asset management, should be familiar with Nation

policies and procedures as contained in this Ordinance, the Materials Management Policies

and Procedures Manual (5 HCC § 9), and the Finance Ordinance (5 HCC § 5).

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4. Policies and Standards.

a. General. This Ordinance and other applicable Nation law establish standards,

policies, and procedures that:

(1) Facilitate the disposition, transfer, and assignment of the Nations assets,

including, but not necessarily limited to expendable supplies, equipment, software,

vehicles, services, and real property.

(2) Provide protection against loss due to improper handling, assignment, or

theft.

(3) Assign direct accountability and responsibility to the Nation's departments,

divisions, programs, and enterprises.

b. Personal Gain. At no time are Nation assets to be used by an employee for

personal gain.

c. Finance Review. The Department of the Treasury (Treasury) will, through fixed asset

inventory audits, verify the accuracy of asset inventories.

5. Accountability. Each Department/Enterprise/Program manager will be held

accountable for the assets assigned to him or her. At the beginning of the fiscal year, each

Enterprise, Department, and Program will be provided with an asset inventory listing. The

manager and/or director of each Tribal entity is responsible for the assets assigned. If

management changes, the Executive Director, Treasurer, or the Office of the President can

request that the Treasurer order a special physical inventory. A new asset listing will be

provided to each new manager and/or director.

6. Responsibilities and Enforcement. Responsibilities of each Tribal entity and its staff

include:

a. Responsibilities.

(1) Enforcing compliance within the Tribal entity with the Nation’s policies and

procedures as contained in this Ordinance, the Materials Management Policies and

Procedures Manual, and the Finance Ordinance.

(2) Assisting the Treasury by tagging all new fixed assets whose total purchase cost

exceeds $1,000 and those assets with a sensitive/high risk classification, and forwarding the

required information to the Treasury for entry into the Fixed Asset Database.

(3) Recording the movement and disposal of assets on the forms provided by the

Treasury and following the procedures within this Ordinance regarding the movement

(transfer) and disposal of assets.

(4) The Treasury will ensure the accuracy of all asset records by auditing the

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physical inventories at each Tribal entity on at least a yearly basis.

(5) Each Tribal entity will assign or schedule a responsible department employee to

assist Treasury staff with physical inventory audits.

(6) Each employee of the Nation is also responsible for using the Nation’s assets

only for the Nation's operations and to exercise reasonable care for their safekeeping. The

term “reasonable care” means that, at a minimum, steps are taken to:

(a) Maintain the asset(s) in an acceptable and prudent manner;

(b) Ensure the security of the asset(s);

(d) Ensure that the person responsible for the asset(s) is known and is an

employee of the Nation.

b. Enforcement and Penalties.

(1) All employee's are subject to the Employment Relations Act (ERA) (6 HCC §

5). Any violation of this Ordinance shall subject the employee up to the maximum discipline

under the ERA.

(2) Elected and appointed officials of the Nation are subject to the Nation's Code of

Ethics Act (1 HCC § 1) and are subject therein to violations of this Ordinance.

7. Functional Areas. The Nation's enterprises, departments, and programs are required to

use and control property in accordance with the Nation's laws and approved policies; with

Federal law, executive orders, instructions from Federal and/or state sponsoring agencies;

and any special instructions contained in a specific grant or contract. The following nine (9)

functional areas are essential to the effective management and utilization of the Nation's

assets and for compliance with all requirements.

a. Property Management. The process of maintaining an adequate control system for

the Nation’s assets; reporting of lost, damaged or destroyed equipment; and the process of

internal self-audit.

b. Identification. The process of properly identifying the Nation's assets.

c. Records. The official records maintained to show the status of and control over the

Nation's assets.

d. Movement. The process of tracking the movement of the Nation's assets from one

entity to another.

e. Storage. The process of safely storing all types of the Nation's assets.

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f. Physical Inventories. The process of physically locating and counting assets and

comparing this information to the records of the assets.

g. Reports. The preparation and submission of reports reflecting the status of the

Nation's assets.

h. Maintenance. The process of providing the amount of care necessary to obtain high

quality maximum use of the Nation's assets.

i. Disposition. The process of disclosing excess, recommending disposal procedures,

and effecting disposal of the Nation's assets.

8. Definitions.

a. "Acquisition Cost" means the net invoice unit price of the asset including the cost of

modifications, attachments, accessories, or auxiliary apparatus necessary to make the

property usable for the purpose for which it was acquired.

b. "Administrative Requirements" mean those matters common to grants in general,

such as, but not limited to, financial management, kinds and frequency of reports, and

retention of records. These are distinguished from programmatic requirements, which

concern matters that can be treated only on a program-by-program or grant-by-grant basis,

such as, for example, types of activities that can be supported by grants under a particular

program.

c. "Awarding Agency" means Federal or state agency making the grant or the party that

makes a subgrant.

d. "Bar Code" means a series of alternating bars and spaces printed or stamped on parts,

containers, labels, or other media containing encoded information that can be read by

electronic readers. It is used to facilitate timely and accurate input of data to a computer

system.

e. "Capitalization Level" means an asset whose original cost exceeds $10,000 on an

individual basis or a donated asset whose fair market value exceeds $10,000 on an

individual basis.

f. "Cost Sharing or Matching" means the value of third party in-kind contributions and

the portion of the costs of a federally assisted project or program not borne by the Federal

government.

g. "Disposition" means the transfer, sale, donation, lease, trade, exchange, or

destruction of a fixed asset.

h. "Employee" means any individual employed by the Ho-Chunk Nation, regardless

of the source of the funds by which the employee is paid. See paragraph 8z Employment

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Relations Act (6 HCC § 5) for a classification of employees.

i. "Equipment" means tangible, nonexpendable, personal property having a useful life

of more than one year and an acquisition cost of more than $1,000. (All purchases of nonexpendable supplies exceeding $1,000 must be tagged and inventoried by the Treasury.)

j. "Expendable Personal Property" means property, materials, and/or supplies that have

a low dollar value and are generally consumed in the performance of the program activities

or are incorporated into some end product. The cost of expendable property is charged

against the program as an expense upon receipt of the item.

k. "Fixed Asset" means any property or equipment that has a purchase cost or value of

$1,000 or more, will be utilized in the course of normal operations, and is expected to be

held or used beyond the fiscal year in which it was acquired without being consumed.

l. "Fixtures" mean attachments to a building that are not intended to be removed without

damage to the building.

m. "High Risk Item" or "Sensitive Item" means those items whose cost is less than the

Nation’s control level, but are identified within the fixed asset system for purposes of

tracking. At a minimum, the following items must be included in this control classification:

electronic devices, computers, laptops, tablets, smart phones, audio-visual devices, printers,

televisions, fax machines, cameras, radios, and any other items that are considered as having

a high potential of theft.

n. “HOP” means the Home Ownership and Benefit Housing Program for the General

Welfare of Veterans, Elders and Non-Elders, formerly known as the Home Ownership

Program that is governed by the Housing for the General Welfare of Veterans, Elders and

Non-Elders Act (8 HCC § 5).

o. "Inventory Control" means the activities and techniques involved with receiving,

tracking, control, care, maintenance, and issuance of inventories.

p. "Invoice" means a document showing the characteristics, specifications, quantity,

price, terms, nature of delivery, and other particulars of goods sold or of services rendered,

i.e., a bill.

q. "Maintenance Repair and Operating (MRO) Supplies" means items used in support

of general operations and maintenance, such as office supplies, electrical parts and supplies,

and janitorial supplies.

r. "Non-expendable Personal Property" means items of a high dollar value ($10,000+)

and of a durable nature with an expected lifetime more than one year. Such items retain

their identity throughout their useful life. These items are usually carried as capital

(depreciable) assets in the records until disposed of through transfer, sale, or other means.

s. "Periodic Inventory (Cycle Count)" means a physical inventory taken at some

recurring interval such as monthly, quarterly, or annually.

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t. "Personal Property" means any property other than real property and includes

equipment, materials and supplies.

u. "Physical Inventory" means the determination of actual inventory quantities by

physical count. Physical inventories can be taken on a continuous, periodic, or annual basis.

v. "Real Property" means land, including land improvements, structures and

appurtenances thereto, excluding movable machinery and equipment.

w. "Salvage" means goods that do not conform to specifications, but that may, with

additional work, be made useable.

x. "Scrap" means material that has no value except for its basic material content.

y. "Stock Keeping Unit (SKU)" means each unique unit of inventory, regardless of the

quantity of that unit that is maintained.

z. Subscription based information technology arrangements (SBITA) means a right to

use subscription assets alone or in combination with tangible capital assets per a contract.

aa. "Supplies" means all tangible personal property other than equipment as defined in

paragraph i, above.

bb."Treasury" means the Ho-Chunk Nation Department of the Treasury.

cc. "Tribal" refers to the Ho-Chunk Nation.

dd. "Unit of Measure" means the unit in which the quantity of an item is expressed.

Examples include: barrels, dozens, gross, each, case, pounds, gallons, feet, CPU, KB of

RAM and GPU, etc.

ee. "Warranty" means an undertaking, either expressed or implied, that a certain fact

regarding the subject matter of a contract is presently true or will be true.

CHAPTER II

PROPERTY MANAGEMENT

9. Scope. The Nation is responsible for the management of all property, for which it holds

title and for that property which has been assigned to the Nation under a contract or grant,

in order to maximize the effective and efficient utilization of such property.

10. Definitions of Property. Property is subdivided into real and personal property.

a. Real Property. Real property is defined as any interest in land, and, or, any fixtures

or improvements located on and physically attached to the land. It excludes movable

machinery and equipment.

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b. Personal Property. Personal property is all property, other than real property or

buildings, including equipment, materials, and supplies unless they are incorporated in or

permanently affixed to real property. Personal property is further subdivided into tangible

and intangible categories.

(1) Intangible property includes such items as inventions, patents, copyrights and

other forms of intellectual property. Normally, unless specified in a grant or contract

agreement, all rights to the invention, patents, or royalty fees from copyrights are retained

by the owner of the invention, the holder of the patent or copyright, or the funding source.

Intangible property has no physical existence.

(2) Tangible property has physical existence. Tangible personal property is further

subdivided into expendable and nonexpendable personal property, both having physical

existence.

(a) Nonexpendable personal property is any item of personal property having a

dollar value of $1,000 or more and retaining a useful life of one year or longer, thereby

requiring accountability for its use or maintenance. Nonexpendable personal property

normally refers to furniture and equipment. It retains a gradually depreciating value over its

useful life and retains salvage value at the end of its useful life. Nonexpendable personal

property may further be subdivided into those items which are capitalized and those items

which are considered special interest or sensitive items.

(b) Expendable personal property is generally considered a consumable supply.

It is consumed through the normal functioning of Tribal operations.

11. Records. The Treasury maintains records of all purchases of nonexpendable personal

property. Although the Ho-Chunk Nation’s complete real property records are maintained

by its Lands Records Division, the Treasury maintains a Real Property Asset database for

accounting and financial records. If a purchase of real property or nonexpendable personal

property is made by the Nation, the Tribal entity charged with the responsibility of the

project must follow the proper procurement procedures and forward the following

information relating to the purchase to the Treasury.

a. Real Property Records. The Treasury maintains a listing of real property that must,

at a minimum, contain the following information:

(1) County and state where the property is located.

(2) Size of the parcel.

(3) Date acquired.

(4) Legal description.

(5) Purchase price.

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(6) Funding source (include % of Tribal contribution if funded through non-Tribal

funds).

(7) Seller.

(8) Description of buildings, if any.

(9) Current market and/or assessed value.

(10) Status (trust or fee simple).

(11) Current use.

(12) Department responsible for the maintenance of the property.

(13) Any ultimate disposition data including the date of disposal, sale price, and the

purchaser of the property.

b. Non-expendable Personal Property Records. Records regarding the purchase of

nonexpendable personal property must, at a minimum, contain the following information:

(1) Name and/or description of the property.

(2) Name of manufacturer.

(3) Name and location of vendor.

(4) Serial number and model number.

(5) Name of titleholder to the property.

(6) Purchase cost. (All inventory database records are maintained at total purchase

cost.)

(7) Purchase date and Purchase Order number. (If the purchase required a 3-Bid

process [purchase cost exceeding $500], copies of all bids, the bid summary sheet, and the

rationale for selection may also be included.)

(8) Funding source (include % of Tribal contribution if funded through non- Tribal

funds).

(9) Department assigned responsibility for the property and the specific location of

the asset within the Department.

(10) Use and condition of the property.

(11) Tribal asset number assigned to the property.

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(12) Maintenance plan (developed and maintained by the responsible Tribal entity).

(13) Any ultimate disposition data including the date of disposal and sale price of

the property.

12. Maintenance of Database Records. It is essential that all asset records be updated

when changes are made. When the Treasury approves the transfer of assets, or when a

decision is made to dispose of assets, the changes are to be entered into the database within

48 hours. Results of inventory audits and physical inventories should be entered

immediately after the completion of the inventory or audit. The time required to enter the

information will vary depending on the size of the entity where the inventory or audit was

conducted. The entry of new acquisitions or IT subscriptions must be completed quarterly.

It is the responsibility of each Tribal entity to notify the Treasury of new acquisitions or IT

subscriptions.

13. Retention of Records. All records regarding real property and nonexpendable personal

property are to be retained for a minimum of three (3) years from the date of the disposition,

replacement, or transfer of the property to a non-Ho-Chunk entity. Records regarding assets

purchased with contract or grant funds are to be held for a minimum of three (3) years or as

specified by the funding agency.

14. Control System. The following control systems have been developed to insure

adequate safeguards to prevent the loss of, damage to, or theft of the Nation’s assets. Any

loss, damage, or theft of assets will be investigated by the Department of the Treasury and

the Nation's Compliance Department. The Department of Treasury shall annually distribute

information regarding this control system to appropriate staff to insure compliance with the

proper procedures and processes.

a. Tribal Asset Coding.

(1) All non-expendable personal property with a total purchase cost of $1,000 or

more will be tagged by the Tribal entity assigned responsibility for the asset. These barcoded tags assign an asset number to the property, which is noted in the computerized

inventory program maintained by the Treasury. In addition, all sensitive items including,

but not limited to, electronic devices, computers, laptops, tablets, smart phones, audio-visual

devices, printers, televisions, fax machines, cameras, radios, and any other items that are

considered as having a high potential of theft will be tagged.

(2) Tags are color coded to assist the Nation in the identification of assets purchased

with non-Tribal funds. Those assets purchased with Tribal funds will have a blue and/or

black tag. Assets purchased with non-Tribal funds will have a red and/or black tag. The

Treasury will distribute numbered asset tags to each Department and will maintain records

of the numbers assigned. Each Department is responsible for the tags assigned.

(3) Inventory records for vehicles, heavy equipment (i.e. motorized construction

equipment), and mobile homes are maintained by VIN (Vehicle Identification Number).

b. Yearly Inventory of Assets. Each year a physical inventory of fixed assets, with a

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value exceeding $1,000, and all sensitive items will be conducted at each Tribal entity. The

Treasury will provide each entity with a listing of their assigned inventory and the dates that

the inventory is to be conducted. The physical inventory will verify that tagged assets are

accounted for and in good working order and that new acquisitions are tagged and added to

the fixed asset database. In addition, all non-tagged items may be counted. For example, if

the Department is to have 12 desks, the inventory control team may verify that there are 12

desks, but that one of the desks needed maintenance and that an additional desk was

acquired on a specific recent date.

c. Inventory Audits. Throughout the year, the Treasury will audit the physical

inventories of each Tribal entity. These audits will be conducted after the physical

inventories have been completed. Each audit will be statistically based.

15. Missing or Lost Assets. At the completion of a random audit or physical inventory,

reports are generated to determine the status of the assets. Any missing, lost or damaged

assets will be reported to the Treasury. The Director will be notified and an investigation

opened. If the assets are located, the results will be noted in the file. If the assets are not

located the Treasury will forward the results to the Compliance Department.

16. Transfers and Asset Movement.

a. Movement or Disposition of Assets. In order to ensure the integrity of the fixed asset

database, it is essential that the movement of all assets be recorded.

b. Transfers.

(1) To improve economy, the Treasury maintains a list of assets available for

transfer. These are items that are no longer needed by one Tribal entity but that might be

needed by another. Transfers can be made within or between Departments, Programs, and

Enterprises. It is necessary to complete the Request to Transfer Form (available from the

Department of the Treasury) and to secure Treasury approval in order to transfer an asset.

The asset will then be transferred on the inventory listing. When necessary, assets will be

transferred to a storage facility to be held until needed.

(2) If the asset has been purchased with non-Tribal funds, all transfers must be in

conformance with the requirements of the funding source.

(3) Request for Transfers of Gaming Equipment and Supplies Between Properties.

Any gaming facility, which proposes to transfer any gaming equipment or supplies to

another Ho-Chunk Nation gaming property shall provide a written request to the Ho-Chunk

Nation Gaming Commission at least 15 days prior to the proposed transfer. In addition, the

facility shall provide written notice to the Treasury and the Executive Director of Business

at least 15 days prior to the proposed transfer. The request and notification shall include, at

a minimum, the following applicable information:

(a) Brief written explanation as to the reason for the proposed transfer of

gaming equipment or supplies including the date on which the equipment will be

transferred.

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(b) The location where the equipment or supplies will be transferred.

(d) The responsible parties participating in the transfer of the equipment or

supplies.

(e) The date the transfer will take place.

(f) Itemization of each piece of equipment proposed for transfer including:

1 Type of equipment/electronic game of chance, manufacturer’s name,

serial and model number;

2 Unique asset number assigned by the facility and Tribal identification

number (if different from unique asset number);

3 EPROM chips identification numbers/Program Storage Device (if

applicable);

4 Location of equipment on the gaming floor or storage facility;

5 Date of original acquisition, cost, and person and entity from whom the

game/equipment was acquired;

6 Statement of fair market value of equipment proposed for disposal/trade,

with appropriate supporting documentation, e.g. appraisals, letters of opinion, comparable

sales, with deference to the business determination by the facility management (Executive

Manager, CFO, and department director) or the Executive Director of Business as to the

merit of the proposed transfer;

7 Identification of purchaser or designee, if applicable, including name of

sales representative, principals or company owners; current primary place of business,

business address (if different from primary place of business), business and personal

telephone numbers;

8 Description of method of transporting equipment, including the name and

address of common carrier or other person transporting equipment, date of actual transport,

and destination; and

9 Location where the equipment will be stored prior to the transfer.

c. Loans. To avoid unnecessary duplicate purchases, assets assigned to a Department,

Program, or Enterprise may be loaned (checked-out) to another Tribal entity for temporary

use. The loan of an asset from one Tribal entity to another must be authorized by the

Director/Manager of each entity and the Asset Check-Out Form (available from the

Treasury) must be completed and forwarded to the Treasury.

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17. Disposal/Disposition – Non-Gaming Assets.

a. Assets Purchased with Tribal Funds. The following procedure is to be followed for

the disposal or transfer of excess or surplus property.

(1) A Tribal department, program, or enterprise determines that an item, assigned

to them, is no longer needed (surplus) or is unusable.

(2) Disposal Request Form or a Transfer Request Form is completed, signed by the

appropriate supervisor, manager, or Director and forwarded to the Treasury.

(3) The Treasurer (or his/her designee) reviews the request and approves or

disapproves the Disposal or Transfer. If the disposal is approved, it is the responsibility of

the requesting department, program, or enterprise to dispose of the item by destruction or

recycling if required.

(4) If the item is in good condition, the item can be transferred to a different

department, program, or enterprise that has a need for the item or can be sent to storage and

placed on the available-for-transfer list. If the item is determined to be surplus, and that no

present or future need for the item exists, the item will be disposed of in the following

manner:

(a) Used as a trade-in.

(b) Sold by sealed bid. (Tribal members will be given the first opportunity to

bid on surplus items.)

(first come first serve basis).

(d) Donated to an outside program that has a need for the item.

(e) Any other method must be approved by the Treasurer.

b. Assets Purchased with Non-Tribal Funds. If an asset is purchased with non-Tribal

funds, the disposal process of the funding entity must be followed. The Treasury maintains

files on the disposal requirements for all active grants, contracts, and other outside funding

sources.

18. Disposal/Disposition – Gaming Assets/Supplies.

a. Definition of Gaming Equipment and Supplies.

(1) Gaming equipment is defined as the following:

(a) Slot Machines (including Bill Acceptors);

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(b) Progressive Signs;

(d) Electronic Bingo Machines;

(e) Bingo Blowers/Random Number Generators;

(f) On-line Slot Accounting Systems ( which includes Slot Management, Player

Tracking Systems, Cage and Table Accounting, Cashless Solutions and

Mobile Solutions);

(g) Machines that count, or otherwise are used to process currency, chips,

gaming tickets, gift cards and other items of monetary value on the gaming

floor or in the backroom operations (including currency and ticket counters,

ticket redemption units, ticket and currency kiosks, bill breakers, and

marketing kiosks);

(h) Security equipment such as surveillance cameras and recording equipment;

(i) Key Security systems;

(j) Future technological advancement of gaming devices or aids, software, and

hardware designated by the Ho-Chunk Nation Gaming Commission; and

(k)

All parts required for the operation of the items listed above in

paragraphs (a) through (j).

(2) Gaming supplies are defined as the following:

(a) Playing Cards, Chips/Cheques, Di;

(b) Table Games Felts;

(d) Bingo Boards;

(e) Bingo Balls;

(f) Bingo Paper (number stamped);

(g) Pull-Tabs; and

(h) Other supplies as designated by the Ho-Chunk Nation Gaming Commission

in accordance with the Gaming Ordinance.

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b. Disposal of Gaming Equipment.

(1) Request for Disposal of Gaming Equipment. Any gaming facility, which

proposes to sell, trade-in, or dispose of any gaming equipment shall provide a written

request to the Ho-Chunk Nation Gaming Commission at least 15 days prior to the proposed

disposal. In addition, the facility shall provide written notice to the Treasury and the

Executive Director of Business at least 15 days prior to the proposed disposal. The request

and notification shall include, at a minimum, the following applicable information:

(a) Brief written explanation as to the reason for the proposed sale, trade-in, or

disposal by destruction of gaming equipment including the date on which the equipment

will be removed and/or disposed.

(b) Copy of the Trade-in Agreement or Disposal Proposal with verification of

review and approval of agreement for legal sufficiency by the Ho-Chunk Nation

Department of Justice.

transferred, used or held which indicates that such action is lawful and authorized.

(d) Itemization of each piece of equipment proposed for sale, trade-in, or

disposal by destruction including:

1 Type of equipment/electronic game of chance, manufacturer’s name,

serial and model number;

2 Unique asset number assigned by the facility and Tribal identification

number (if different from unique asset number);

3 EPROM chips identification numbers/Program Storage Device (if

applicable);

4 Location of equipment on the gaming floor or storage facility;

5 Date of original acquisition, cost, and person and entity from whom the

game/equipment was acquired;

6 Statement of fair market value of equipment proposed for disposal/trade,

with appropriate supporting documentation, e.g. appraisals, letters of opinion, comparable

sales, with deference to the business determination by the facility management (Executive

Manager CFO, and department director) or the Executive Director of Business as to the

merit of the proposed sale, trade-in, or disposal by destruction of the equipment;

7 Identification of purchaser or designee, if applicable, including name of

sales representative, principals or company owners; current primary place of business, ,

business address (if different from primary place of business), business and personal

telephone numbers; and

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8 Description of method of transporting equipment, including the name and

address of common carrier or other person transporting equipment, date of actual transport,

and destination.

9 Location where the equipment will be stored prior to the sale, trade-in or

disposal.

(e) Description of method for disposal of equipment by destruction, including

the name of the person who will be responsible for removing and destroying the equipment;

date of proposed destruction; and verification that the destruction has been completed. Note:

Documentation of the destruction of equipment should meet the requirements of the Internal

Control Manual.

(f) If any notifications to the State Gaming Regulatory Authorities are required,

it shall be the responsibility of the Department Director to notify the Ho-Chunk Nation

Gaming Commission to make such notifications.

(2) Approval for the Disposal of Gaming Equipment. All proposals for the sale,

trade-in, or disposal by destruction of gaming equipment shall be approved in the following

manner:

(a) Each proposal shall be reviewed and approved by the Executive Manager or

CFO of the facility and the Executive Director of Business prior to being forwarded to the

Ho- Chunk Nation Gaming Commission.

(b) The Gaming Commission shall review each proposal and shall indicate

approval or denial by the return of the Disposal/Trade-In form with an approval signature

to the facility Executive Manager, facility CFO, the Executive Director of Business, and the

Treasurer based upon compliance with the notification requirements set forth above.

Ho-Chunk Nation Legislature, the proposal shall be forwarded to the Legislature, with all

the accompanying documentation, for final approval.

c. Disposal of Gaming Supplies.

(1) Notice for Disposal of Gaming Supplies. Any gaming facility, which proposes

to sell, trade-in, or dispose of any gaming supplies with a value of $1,000 or greater shall

provide a written notice to the Ho-Chunk Nation Gaming Commission, the Nation’s

Treasury, and the Executive Director of Business at least 15 days prior to the proposed

disposal. The notification shall include, at a minimum, the following applicable

information:

(a) Brief written explanation as to the reason for the proposed sale, trade-in, or

disposal by destruction of gaming supplies including the date on which the supplies will be

removed/disposed.

(b) Copy of the Trade-in Agreement or Disposal Proposal with verification of

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review and approval of agreement for legal sufficiency by the Ho-Chunk Nation

Department of Justice.

transferred, used or held which indicates that such action is lawful and authorized.

(d) Itemization of supplies proposed for sale, trade-in, or disposal by

destruction including:

1 Type of supply, manufacturer’s name, serial and model number (if

applicable);

2 Unique asset number assigned by the facility and Tribal identification

number (if different from unique asset number);

Date of original acquisition, cost, and person and entity from whom

the supplies were acquired;

4 Statement of fair market value of supplies proposed for disposal/trade,

with appropriate supporting documentation, e.g. appraisals, letters of opinion, comparable

sales, with deference to the business determination by the facility management (Executive

Manager, CFO and department director) or Executive Director of Business as to the merit

of the proposed sale, trade-in, or disposal by destruction of the supplies;

5 Identification of purchaser or designee, if applicable, including name of

sales representative, principals or company owners; current primary place of business,

business address (if different from primary place of business), and business and personal

telephone numbers; and

6 Description of method of transporting supplies, including name and

address of common carrier or other person, transporting supplies, date of actual transport,

and destination.

7 . Location where the equipment will be stored prior to the sale, trade-in,

or disposal.

(e) Description of method for disposal of supplies by destruction, including the

name of the person who will be responsible for removing and destroying the supplies, date

of proposed destruction, and verification that the destruction has been completed. Note:

Documentation of the destruction of supplies should meet the requirements of the Internal

Control Manual.

(f) If any notifications to the State Gaming Regulatory Authorities are required,

it shall be the responsibility of the Department Director to notify the Ho-Chunk Nation

Gaming Commission to make such notifications.

(2) Approval for the Disposal of Gaming Supplies. All proposals for the sale, tradein, or disposal by destruction of gaming supplies shall be approved in the following manner:

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(a) Each proposal shall be reviewed and approved by the Executive Manager or

CFO of the facility and the Executive Director of Business prior to forwarding to the HoChunk Nation Gaming Commission.

(b) If such proposed sale, trade-in, or destruction requires the approval of the

Ho-Chunk Nation Legislature, the proposal shall be forwarded to the Legislature, with all

the accompanying documentation, for final approval.

d. Failure to Comply with Procedures for the Disposal of Gaming Equipment and

Supplies.

(1) The Ho-Chunk Nation Gaming Commission shall enforce the requirements for

such transactions.

(2) Failure to comply with the request/notice and approval process shall invalidate

any proposed sale, trade-in, or destruction of used gaming equipment and supplies.

Employees or vendors associated with any unauthorized disposal shall be subject to possible

sanctions in accordance with the provisions of the Ho-Chunk Nation Gaming Ordinance.

19. Disposal/Disposition – Real Property. Any and all disposition or conveyance of land

held by the Nation must comply with the policies and procedures established by the Bureau

of Indian Affairs, any applicable federal regulations, and the Nation’s own laws.

a. Demolition. When a development project requires the demolition of any structures

on Tribal land, the demolition plan is to be in compliance with the following:

(1) The department, program, enterprise, or other Tribal entity that is responsible for

the project must present a written request and justification to their Department

Director prior to the demolition. The justification must, at a minimum, contain the

following information:

(a) State and county where the property is located, size of the parcel, date

acquired, legal description, purchase funding source (include % of Tribal

contribution if funded through non-Tribal funds), current market and/or

assessed value, status (trust, fee, etc.), current use, and the department

responsible for the maintenance of the property,

(b) Listing and description of all buildings on the subject parcel including

their current use, type of structure, size, age, and condition;

(d) Any additional essential information such as restrictions to use,

covenants, environmental issues, road access, etc.

(2) If the request is approved, the Department Director will present the request to the

Office of the President.

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(3) If the request is approved by the Office of the President, the request and

justification will be presented to the Nation’s Legislature for final approval.

b. Sale of Foreclosures.

(1) The Department of Housing shall have the authority to sell, at its discretion,

HOP homes in which the Department of Housing has been granted a

foreclosure judgment by a court of competent jurisdiction.

(2) The Homeowner shall be responsible for any costs the Nation incurs in the

sale of the foreclosed HOP home, outstanding taxes and any other associated

fees, expenses or outstanding bills, which shall be deducted from any proceeds

of the sale or if there are no proceeds, then said expenses shall be considered

a debt to the Nation.

(3) The proceeds of the sale of the foreclosed HOP home shall be credited toward

satisfying the outstanding HOP mortgage. If the proceeds of the sale do not

satisfy the outstanding HOP mortgage, the HOP homeowner shall be

responsible for the remaining balance of the HOP mortgage, which shall be

considered a debt to the Nation. If the proceeds of the sale exceed the

outstanding HOP mortgage, the Homeowner shall receive the excess proceeds

after the balance of the HOP mortgage has been satisfied and any costs or

expenses from Section 19.b.(2) have been deducted and the HOP homeowner

shall have no further debt or obligation to the Nation with respect to the HOP

mortgage.

20. Maintenance. Maintenance plans, schedules, and logs must be developed and

implemented by the Departments, Programs, or Enterprises responsible for the fixed assets

assigned to them. The Department of Treasury will annually review these maintenance

plans, schedules, and/or logs at the location of the asset(s).

Legislative History:

06/10/05

07/01/05

08/31/05

09/21/05

08/25/16

09/20/16

06/04/25

07/22/25

Draft Asset Management Manual submitted to Administration Committee.

Administration Committee reviews and submits to Legislature with recommendation for 45- Day

Public Review.

45-Day Public Review periods ends without comment.

Enacted as Asset Management Policy Manual (5 HCC § 8) by Legislative Resolution 9/21/05B.

Motion at Housing Committee Meeting to refer the proposed amendments to Legislature for

adoption by quick passage resolution.

Asset Management Policy is amended by Quick Passage Procedure via Legislative Resolution

09.20.16C.

Legislature places out for forty-five day public review via Resolution 06.04.25V.

Legislature adopts amendments to the Act via Resolution 07.22.25H.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.