LEG-339 Sponsored by Councilor Jordan Shananaquet
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LEG-339 Sponsored by Councilor Jordan Shananaquet
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WAGANAKISING ODAWAK STATUTE # 2024-XXX
TRIBAL GOVERNMENT BUDGET STATUTE
SECTION I.
PURPOSE AND SHORT TITLE
The purpose of this statute, which may be cited as the “Budget Act,” is to mandate a process
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and deadlines for the government of the Little Traverse Bay Bands of Odawa Indians to follow
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in the formulation and implementation of its annual budget. This statute repeals and replaces
Waganakising Odawak Statute 2020-006 and any previous Statute, Resolution Regulation or
Policy language with regard to the same.
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tribal government Chief Financial Officer.
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SECTION II.
A.
DEFINITIONS
“Chief Financial Officer” or “CFO” is the Little Traverse Bay Bands of Odawa Indians
B.
“Committee” means the Tribal Council standing Appropriation and Finance
Committee consisting of the Treasurer and two Councilors.
C.
“Fringe Benefits” means the non-wage expenses for the benefit of employees that
includes, but is not limited to, Health, Dental and Vision Insurance, Disability Insurance,
Unemployment Benefits, Worker’s Compensation Insurance and Employer-Portion of FICA
Insurance.
D.
“Fund” means a segregated, self-balancing account used to record revenues,
expenditures, assets, liabilities and other financial transactions for a specific purpose, activity
or objective.
E.
“Fund type” for the purposes of this statute means funds distinguished by the monies
or revenue source, i.e. Grant/Federal Contract Funds, Cost recovery, and General Fund.
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LEG-339 Sponsored by Councilor Jordan Shananaquet
F.
“General Fund Balance” also known as “Prior Period funds” means the 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.
G.
“Governmental Branches” mean the Legislative, Executive and Judiciary branches of
LTBB and, for the purposes of this statute, shall also include the Election Board and
Prosecutor.
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H.
“Indirect Costs” means the expenses that are incurred in joint usage of internally
servicing a government program and are not directly assigned or identify with a direct program
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or function, such as Accounting, Human Resources, and Administration.
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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.
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attached to the Resolution and it becomes the approved budget for that fiscal year
I.
“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
plan.
J.
“Maintenance or Space Costs” means the costs of all the government office building
K.
“LTBB” or “Tribe” or “Tribal” means the Little Traverse Bay Bands of Odawa
Indians.
L.
“Tribal-wide Budget Worksheet” means the worksheet that lists governmental
departments and individual programs, i.e. Emergency funds, Burial Assistance funds, that is
M.
“Tribal Council” means the elected body created under Article VII of the Little
Traverse Bay Bands of Odawa Indians Tribal Constitution.
N.
“Treasurer” means the Little Traverse Bay Bands of Odawa Indians Treasurer as
provided for in the Constitution.
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SECTION III.
FISCAL YEAR
The fiscal year shall be from January 1 to December 31.
SECTION IV.
APPROPRIATION AND FINANCE COMMITTEE
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A.
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authority to request documents and information and shall report to the full Tribal Council
through the Treasurer’s report.
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In accordance with the Tribal Treasurer Responsibility Statute, the Committee has the
B.
Tribal Council shall request a recommendation by the Committee prior to approving
any action required by this Statute.
SECTION V.
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:
1.
2.
3.
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The Annual Meeting
Accounting Department distribution for Budget Procedures
Report of the General Fund Balance to Tribal Council
4.
Allocation Amounts of General Funds for Branches of Government
5.
Deadline for Cost Recovery budget submissions to Tribal Council
6.
Deadlines for General Fund Budget submission to Tribal Council
7.
Deadline for Grant/Federal Contract Funds that are reoccurring or anticipated
submission to Tribal Council
8.
Department / Branch Hearings
9.
Proposed final budget available to Tribal Citizens
10.
Public Hearing
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LEG-339 Sponsored by Councilor Jordan Shananaquet
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Final Annual Budget approved by Tribal Council
SECTION V.
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.
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SECTION VI.
BUDGET PROCEDURES
Each year, by February 1st, the CFO shall distribute to Department Managers, Department
Directors, and the Branch Managers or other appropriate authorized staff, the Budget
Procedures that includes any updates that may impact the budget or budget process including,
but not limited to the following:
A.
Budget templates
B.
Budget Planning Rates for:
1.
2.
3.
4.
Indirect Cost Rate
Fringe Benefit Rate
Space Costs
Cost of Living (COLA)
SECTION VII.
GENERAL FUND REVENUES ANNUAL BUDGET
A.
Any unrestricted general fund dollars that were budgeted but not expended in the year
they were budgeted shall automatically be returned to the general fund unrestricted balance,
known as the “General Fund Balance”, unless otherwise approved by Tribal Council. General
Fund Revenues are the unrestricted monies received by the Tribal Government from
enterprises and other sources. For Budget purposes the General Fund includes the current year
anticipated revenue, any remaining unrestricted funds from prior years known as the General
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LEG-339 Sponsored by Councilor Jordan Shananaquet
Fund Balance and any funds that have been restricted as Supplemental Funding but are
unspent. Each year, by February 1st, the Office of the Treasury, with information and
assistance from the Accounting Department, shall report to Tribal Council the General Fund
Amounts that include approximate amount of the “General Fund Balance” and the anticipated
amount of revenue that may be utilized to formulate the budget.
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
their base budget for the following Fiscal Year.
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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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B.
The 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.
D.
Tribal Council may also, by Tribal Resolution, allocate and restrict any anticipated
revenue, any remaining unrestricted funds from prior years known as 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.
SECTION VIII.
COST RECOVERY FUND ANNUAL BUDGET
A.
Cost Recovery Revenues include Fringe Benefits, Maintenance, Indirect Costs and
other restricted revenues.
SECTION IX.
GRANT/FEDERAL CONTRACT BUDGET
A.
Grant/Federal Contract Revenues are recurring or anticipated monies that are received
by the Tribe that includes but not limited to Indian Health Services, IHS; Bureau of Indian
Affairs, BIA 638; Native American Housing Assistance and Self Determination Act,
NAHASDA; and any other reasonably anticipated funds.
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B.
Tribal Council shall approve the Grant/Federal Contract Revenues budget as part of the
Tribal-wide budget by the annual meeting.
SECTION X.
A.
All proposed Governmental Branches budgets whether utilizing General Fund
Revenues, Grant/Federal Contract Revenues shall be submitted to Legislative Office by
March 15th of each year. Such budgets shall be made available to the Chief Financial Officer.
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BUDGET SUBMISSIONS
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.
B.
Based on the input from the public hearings, Tribal Council may make deletions or
additions to Governmental Branch budgets. If there is any deletions or additions, Tribal
Council shall notify the appropriate entity after all public hearings have been conducted.
SECTION XI.
A.
BUDGET HEARINGS
Budget Hearings may be held by Tribal Council, the Committee or both.
B.
All hearings shall be posted, held in open session and shall not require a quorum of
Tribal Council and/or Committee.
C.
Governmental Branch hearings are held to gather information from one or more
Department Managers, Department Directors, Branch Managers or other appropriate
authorized staff.
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LEG-339 Sponsored by Councilor Jordan Shananaquet
D.
Any Department Managers, Department Directors, and the Branch Managers or other
appropriate authorized staff may request a time for a Governmental Branch hearing.
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.
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SECTION XII.
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Meeting, in accordance with the Constitution.
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6.
The Chair’s veto and proposed budget must be made available to Tribal Citizens and
posted to the Tribe’s website.
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APPROVAL PROCESS
Tribal Council shall approve the annual budget by the annual meeting.
2.
The annual budget shall be approved by Tribal Resolution and shall include an attached
detailed worksheet of the tribal-wide budget.
3.
The Tribal Council approved budget shall be available for Tribal Citizens at the Annual
4.
The budget shall be deemed enacted if not expressly vetoed by the Tribal Chair within
thirty (30) days of submission.
5.
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.
7.
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.
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8.
If the veto is not overridden within the time period as set forth in the Administrative
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 XIII.
A.
ALLOCATION OF GENERAL FUND BALANCE
Upon approval of the budget, Tribal Council may allocate and restrict any anticipated
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revenue, any remaining unrestricted funds from prior years known as the General Fund
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Balance and any funds that have been restricted as Supplemental Funding, but are unspent
from the prior year.
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B.
The funds will be restricted by Resolution and will identify a specific classification of
how the funds may be used, i.e. Supplemental Funding, Economic Development, Investment,
sinking fund, or other specific use.
C.
Funds shall only be used for the restricted use as stated in the enacted Resolution.
SECTION XIV.
SUPPLEMENTAL FUNDING PROCESS
A.
Supplemental funding shall be appropriated by Resolution from the monies that have
been designated and restricted for Supplemental Funding.
B.
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A request for supplemental funding shall include the following information:
1.
The reason for the requested supplemental funding:
a.
Emergency
b.
Specific additional service or program
c.
Deficiency budget;
2.
A brief narrative;
3.
The amount requested;
Waganakising Odawak Statute: Tribal Government Budget Formulation and Modification Statute
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LEG-339 Sponsored by Councilor Jordan Shananaquet
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4.
Required signatures;
5.
From where the funding is being requested, i.e. “prior year funds”.
C.
All requests must be received in accordance with Tribal Council and/or Committee
Policy. Such policies shall include dates and deadlines for submissions, posting requirements
and the approval process.
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D.
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requests.
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A.
No monies can be moved between two different revenue sources. Revenue sources are
General Funds, Cost Recovery, and Grant/Federal Contract Funds.
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Special Tribal Council or Committee meetings may be called for emergency funding
E.
Any monies not expended during the fiscal year shall revert to General Fund Balance
funds.
SECTION XV.
BUDGET MODIFICATIONS
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.
C.
Operating Budget Modifications are the transfer of monies between line-items within
an individual fund within the same fiscal year are allowable, within the following criteria:
1.
Prior to approving any budget modification involving space costs, the CFO
shall ensure that all space costs are adequately funded.
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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.
SECTION XVI.
ADDITIONAL REVENUES
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A.
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quarterly basis, will report to Tribal Council the amount of excess funds, the date of the receipt
of the funds and the funding source.
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SECTION XVII.
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If actual revenues during a fiscal period exceed the projected revenues, the CFO, on a
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.
EMERGENCY BUDGETS/RECISSIONS
A.
At any time during the fiscal year the Treasury Office, based on a revenue analysis and
other 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 XVIII.
SYSTEMATIC REDUCTIONS OF BUDGETS
Only through an approved Resolution may any systematic cuts to budgets occur.
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SECTION XIX.
CHECK SIGNERS
The Tribal Chair shall have the authority to designate check signers and file the appropriate
authorized forms to carry out this function.
SECTION XX.
SAVINGS CLAUSE
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In the event that any phrase, provision, part, paragraph, subsection or section of this statute is
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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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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.
SECTION XXI.
SECTION XXI.
EFFECTIVE DATE
OTHER RELATED STATUTES
See Waganakising Odawak Statute (WOS) 2014-001 Tribal Treasurer Responsibility, and
WOS 2011-009 Accounting Statute, or as may be amended.
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CERTIFICATION
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