LEG-339 sponsored by Councilor Jordan Shananaquet
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LEG-339 sponsored by Councilor Jordan Shananaquet
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SECTION I.
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replaces Waganakising Odawak Statute 2020-006.
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WAGANAKISING ODAWAK STATUTE # 2024-XXX
TRIBAL GOVERNMENT BUDGET STATUTE
PURPOSE AND SHORT TITLE
The purpose of this statute, which may be cited as the “Budget Act,” is to mandate a process
and deadlines for the government of the Little Traverse Bay Bands of Odawa Indians to
follow in the formulation and implementation of its annual budget. This statute repeals and
SECTION II.
DEFINITIONS
A.
“Chief Financial Officer” or “CFO” means the Little Traverse Bay Bands of Odawa
Indians’ Chief Financial Officer.
B.
“Cost Recovery Fund” means the fund consisting of monies from Fringe Benefits,
Maintenance, Indirect Costs and other restricted revenues.
C.
“Fiscal Year” means the time period from January 1 to December 31.
D.
“Fringe Benefits” means the non-wage expenses for the benefit of employees.
E.
“Fund” means a segregated, self-balancing account, i.e. Grant/Federal Contract
Funds, Cost Recovery Fund and General Funds, used to record revenues, expenditures,
assets, liabilities and other financial transactions for a specific purpose, activity or objective.
F.
“General Fund” means the fund consisting of monies from current year anticipated
revenue, the General Fund Balance and any funds that have been restricted as Supplemental
Funding, but are unspent.
G.
“General Fund Balance” means the fund consisting of monies from prior years’
unrestricted general fund dollars that were budgeted but not expended in the year they were
budgeted and that are returned to the general fund unrestricted balance available for
appropriation in subsequent years.
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Waganakising Odawak Statute: Tribal Government Budget Statute
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LEG-339 sponsored by Councilor Jordan Shananaquet
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H.
“General Fund Revenues” means unrestricted monies received by the Tribal
Government from enterprises and other sources.
I.
“Governmental Branches” means the Legislative, Executive and Judiciary branches
of LTBB and, for purposes of this statute, the Tribe’s Election Board and Prosecutor.
J.
“Grant/Federal Contract Fund” means the fund consisting of monies from recurring
or anticipated revenue that is received by the Tribe from sources including, but not limited to,
Indian Health Services, IHS; Bureau of Indian Affairs, BIA 638; and Native American
Housing Assistance and Self Determination Act, NAHASDA.
K.
“Indirect Costs” means the expenses that are incurred in joint usage of internally
servicing a governmental program and are not directly assigned or identified with a direct
program or function.
L.
“Indirect Cost Rate” means the formula used by United States Department of the
Interior that pools all of the indirect costs on an annual basis through an allocable, approved
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plan.
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O.
“Operating Budget Modifications” means the transfer of monies between line-items
within an individual fund within the same fiscal year.
M.
“LTBB” or “Tribe” means the Little Traverse Bay Bands of Odawa Indians.
N.
“Maintenance or Space Costs” means the costs of all the government office building
upkeep, allocated on a square foot basis. Costs include the wages and fringe of maintenance
staff, cleaning and maintenance supplies and equipment, repairs made for regular upkeep,
snow removal and lawn care, and utilities, including telephone and internet service.
P.
“Tribal-Wide Budget Worksheet” means the worksheet listing governmental
departments and individual programs that is attached to the Resolution approving the budget
for a given fiscal year
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LEG-339 sponsored by Councilor Jordan Shananaquet
Q.
“Tribal Council” means the elected body created under Article VII of the Little
Traverse Bay Bands of Odawa Indians Tribal Constitution.
SECTION III.
ANNUAL BUDGET CALENDAR
A.
By January 21st of the year prior to the Annual Budget Fiscal year, a budget calendar
will be approved by Tribal Council and posted on the Tribal website.
B.
The budget calendar shall include the dates for the following:
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1.
2.
3.
4.
5.
6.
7.
8.
Annual Meeting
Accounting Department Distribution of Budget Procedures
Report of the General Fund Balance to Tribal Council
Allocation Amounts of General Fund for Branches of Government
Deadline for Cost Recovery Budget Submissions to Tribal Council
Deadline for General Fund Budget Submission to Tribal Council
Deadline for Grant/Federal Contract Budget Submission to Tribal Council
Department / Branch Hearings
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9.
10.
11.
Proposed Final Budget Available to Tribal Citizens
Public Hearing
Final Annual Budget Approved by Tribal Council
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SECTION IV.
ANNUAL MEETING
In accordance with the Tribal Constitution, the Executive Branch is responsible to call an
annual meeting of the Tribal Membership each spring. The date of the annual meeting will
be provided to Tribal Council and included in the Annual Budget Calendar.
SECTION V.
BUDGET PROCEDURES
Each year, by February 1st, the CFO shall distribute to Department Managers, Department
Directors, Branch Managers and other appropriate staff, updated Budget Procedures
including, but not limited to, the following:
A.
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Budget templates
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B.
Budget Planning Rates for:
1.
2.
3.
4.
Indirect Cost Rate
Fringe Benefit Rate
Space Costs
Cost of Living (COLA)
SECTION VI.
GENERAL FUND ANNUAL BUDGET
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A.
Each year, by February 1st, the Office of Finance and Revenue, with information
and assistance from the Accounting Department, shall report to Tribal Council the General
Fund amount that may be utilized to formulate the budget.
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C.
The allocated amounts of general funds will be based on anticipated revenues,
anticipated outlays, available funds and historical numbers for the last three (3) years of
actual spending by Governmental Branches.
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SECTION VII.
B.
Each year, by February 15th, Tribal Council shall approve the Governmental
Branches allocation amounts of general funds that each branch of government may utilize for
its base budget for the following Fiscal Year.
D.
Tribal Council may also, by Tribal Resolution, allocate and restrict any anticipated
revenue, the General Fund Balance and any funds that have been restricted as Supplemental
Funding, but are unspent from the prior year to be set aside for the proposed Governmental
Branches budgets.
COST RECOVERY FUND ANNUAL BUDGET
The Cost Recovery Fund Annual Budget shall be based on anticipated Cost Recovery
revenues in the year being planned, current fund balance for the Cost Recovery Pool,
anticipated outlays, and historical numbers for the last three (3) years of actual spending by
Governmental Branches.
SECTION VIII.
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GRANT/FEDERAL CONTRACT FUND ANNUAL BUDGET
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Tribal Council shall approve the Grant/Federal Contract Revenues budget as part of the
Tribal-Wide Budget by the annual meeting.
SECTION IX.
BUDGET SUBMISSIONS
A.
All proposed Governmental Branches budgets shall be submitted to the Legislative
Office by March 15th of each year. Such budgets shall be made available to the Chief
Financial Officer.
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1.
If there is a deletion of any program or service, a justification as to why the
program or service is no longer needed or not sustainable shall be provided
with the proposed budget by the Branch of Government.
2.
If there are any additions to program or service, a justification as to why the
program or service is necessary shall be provided with the proposed budget by
the Branch of Government.
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B.
Based on input from the public hearings, Tribal Council may make deletions or
additions to Governmental Branch budgets. If there are any deletions or additions, Tribal
Council shall notify the appropriate entity after all public hearings have been conducted.
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desired but not required.
SECTION X.
BUDGET HEARINGS
A.
Budget Hearings shall be held by Tribal Council.
B.
All hearings shall be posted and held in open session. A quorum of Tribal Council is
C.
Governmental Branch hearings are held to gather information from one or more
Department Managers, Department Directors, Branch Managers or other appropriate,
authorized staff.
D.
Any Department Managers, Department Directors, and the Branch Managers or other
appropriate, authorized staff may request a time for a Governmental Branch hearing.
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E.
All Governmental Branch hearings shall be held during the first full week of April.
F.
A public hearing for Tribal Citizenship input shall be held during the second full
week of April. At the public hearing, copies of the draft budget will be provided to the Tribal
Citizens.
SECTION XI.
APPROVAL PROCESS
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A.
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D.
The Annual Budget shall be deemed enacted if not expressly vetoed by the Tribal
Chair within thirty (30) days of submission.
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Tribal Council shall approve the Annual Budget by the annual meeting.
B.
The Annual Budget shall be approved by Tribal Resolution and shall include an
attached detailed worksheet of the Tribal-Wide Budget.
C.
The approved Annual Budget shall be available for Tribal Citizens at the Annual
Meeting in accordance with the Constitution.
E.
If the Chair vetoes the budget, then he or she must submit an Executive proposed
signed Tribal Resolution and new proposed budget along with the veto to Tribal Council
within the thirty (30) day time period allowed for the veto.
F.
The Chair’s veto and proposed budget must be made available to Tribal Citizens and
posted to the Tribe’s website.
G.
Tribal Council may enact a budget by either overriding the veto by an affirmative
vote of seven (7) Councilors or alternatively enact the Chair’s submitted signed Tribal
Resolution with the proposed budget by an affirmative majority vote of Tribal Council. In
enacting the Chair’s proposed budget, Tribal Council shall approve it as presented and shall
not make any changes, additions or deletions to the proposed budget.
H.
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If the veto is not overridden within the time period as set forth in the Administrative
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LEG-339 sponsored by Councilor Jordan Shananaquet
Procedures Act, nor has Tribal Council approved the Chair’s proposed budget, the last
enacted budget will take effect at the beginning of the fiscal year.
SECTION XII.
ALLOCATION OF GENERAL FUND BALANCE
A.
Upon approval of the budget, Tribal Council may allocate and restrict funds from the
General Fund Balance and any funds that have been restricted as Supplemental Funding, but
are unspent from the prior year.
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B.
To allocate and restrict funds under this Section, Tribal Council must enact a
Resolution specifying how the funds may be used, e.g. Supplemental Funding, Economic
Development, Investment, Sinking Fund, or other specific use.
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SECTION XIII.
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b.
c.
C.
Funds restricted under this Section shall only be used for the specific use identified in
the authorizing Resolution.
SUPPLEMENTAL FUNDING PROCESS
A.
Supplemental funding shall be appropriated by Resolution from the monies that have
been designated and restricted for Supplemental Funding.
B.
A request for supplemental funding shall include the following information:
1.
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The reason for the requested supplemental funding:
a.
Emergency,
Specific additional service or program or
Budget deficiency;
2.
A brief narrative;
3.
The amount requested;
4.
Required signatures; and
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C.
All requests must be received in accordance with Tribal Council Policy. Such
policies shall include dates and deadlines for submissions, posting requirements and the
approval process.
D.
Special Tribal Council meetings may be called for emergency funding requests.
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E.
Any monies not expended during the fiscal year shall revert to General Fund Balance
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funds.
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B.
Within a fiscal year, no more than 4% of the total amount of either budget can be
moved between two different departments or individual program not within a specific
department as listed on the approved Tribal-Wide Budget Worksheet, without Tribal Council
approval. Such requests shall be posted for comment on the Tribal website for at least seven
(7) days prior to Tribal Council approval. Tribal Council shall act on the request within
thirty (30) days of receipt of the request.
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space costs.
5.
Proposed funding source.
SECTION XIV.
BUDGET MODIFICATIONS
A.
No monies can be moved between two different revenue sources. Revenue sources
are General Funds, Cost Recovery, and Grant/Federal Contract Funds.
C.
Operating Budget Modifications are allowable so long as the CFO ensures that all
space costs are adequately funded prior to approving any budget modification involving
D.
All budget modifications must be reviewed by the CFO to ensure that no material
change in an existing service or program is altered either in nature or scope. If there is a
material change in an existing service or program by either a change in the nature or scope of
the service or program, then the budget modification shall be submitted to Tribal Council for
approval.
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SECTION XV.
ADDITIONAL REVENUES
A.
If actual revenues during a fiscal period exceed the projected revenues, the CFO, on a
quarterly basis, will report to Tribal Council the amount of excess funds, the date of the
receipt of the funds and the funding source.
B.
If actual revenues during a fiscal period fall short of projected revenues, Tribal
Council shall take necessary actions to ensure that funding for approved budgets is available
by adding additional sources of revenue to the budget or shall declare a budget emergency.
SECTION XVI.
EMERGENCY BUDGETS/RECISSIONS
A.
At any time during the fiscal year, the Office of Finance and Revenue, based on a
revenue analysis and other relevant factors, may recommend to Tribal Council to declare a
budget emergency.
B.
If Tribal Council declares a budget emergency, Tribal Council shall provide guidance
and criteria for amended budgets that must be submitted by the Governmental Branches
within the timeframe provided by Tribal Council. All amended budgets must be passed by
Tribal Resolution.
C.
Upon the declaration of a budget emergency by Tribal Council, Tribal Council shall
take necessary steps to notify Tribal Citizens of the impact of the budget emergency.
SECTION XVII.
SYSTEMATIC REDUCTIONS OF BUDGETS
Only through an approved Resolution may any systematic cuts to budgets occur.
SECTION XVIII.
CHECK SIGNERS
The Tribal Chair shall have the authority to designate check signers and file the appropriate
authorized forms to carry out this function.
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SECTION XIX.
SAVINGS CLAUSE
In the event that any phrase, provision, part, paragraph, subsection or section of this statute is
found by a court of competent jurisdiction to violate the Constitution, laws or ordinances of
the Little Traverse Bay Bands of Odawa Indians, such phrase, provision, part, paragraph,
subsection or section shall be considered to stand alone and to be deleted from this statute,
the entirety of the balance of the statute to remain in full and binding force and effect.
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SECTION XX.
EFFECTIVE DATE
Effective upon signature of the Executive or 30 days from Tribal Council approval,
whichever comes first, or if the Executive vetoes the legislation, then upon Tribal Council
override of the veto.
CERTIFICATION
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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.