WAGANAKISING ODAWAK STATUTE # 2020-_____

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TRIBAL GOVERNMENT BUDGET FORMULATION and MODIFICATION

STATUTE

SECTION I.

PURPOSE AND SHORT TITLE

The purpose of this Statute is to mandate a process and deadlines for the Tribal

Government to follow in the formulation and implementation of the annual Tribal

governmental budget. It may be cited as the “Budget Act.” This Statute repeals and replaces

Waganakising Odawak Statute 2015-016, 2005-11, 2007-003 and 2007-004 and WOS 2008004 Process for Appropriation of Supplemental Funding Statute.

SECTION II.

DEFINITIONS

“Chief Financial Officer” or “CFO” is the Little Traverse Bay Bands of Odawa

Indians tribal government Chief Financial Officer.

“Committee” means the Tribal Council standing Appropriation and Finance

Committee consisting of the Treasurer and two Councilors.

“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.

“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.

“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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“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.

“Governmental Branches” mean the Legislative, Executive and Judiciary branches of

government and for the purposes of this statute shall also include the Election Board and

Prosecutor; and sub-entities including tribally chartered corporations.

“Indirect Costs” means the expenses that are incurred in joint usage of internally

servicing a government program and are not directly assign or identify with a direct program

or function, such as Accounting, Human Resources, and Administration.

“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.

“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.

“LTBB” or “Tribe” or “Tribal” means the Little Traverse Bay Bands of Odawa

Indians.

“Tribal-wide Budget Worksheet” means the worksheet that lists governmental

departments and individual programs, i.e. Emergency funds, Burial Assistance funds, that is

attached to the Resolution and it becomes the approved budget for that fiscal year

“Tribal Council” means the elected body created under Article VII of the Little

Traverse Bay Bands of Odawa Indians Tribal Constitution.

“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

In accordance with the Tribal Treasurer Responsibility Statute, the Committee has the

authority to request documents and information and shall report to the full Tribal Council

through the Treasurer’s report.

Tribal Council shall request a recommendation by the Committee prior to approving

any action required by this Statute.

SECTION V.

ANNUAL BUDGET CALENDAR

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.

The budget calendar shall include the dates for the following:

The Annual Meeting

Accounting Department distribution for Budget Procedures

Report of the General Fund Balance to Tribal Council

Allocation Amounts of General Funds for Branches of Government

Deadline for Cost Recovery budget submissions to Tribal Council

Deadlines for General Fund Budget submission to Tribal Council

Deadline for Grant/Federal Contract Funds that are reoccurring or anticipated

submission to Tribal Council

Department / Branch Hearings

Proposed final budget available to Tribal Citizens

10.

Public Hearing

11.

Final Annual Budget approved by Tribal Council

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SECTION VI.

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 VII.

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:

Budget templates

Budget Planning Rates for:

Indirect Cost Rate

Fringe Benefit Rate

Space Costs

Cost of Living (COLA)

SECTION VIII.

GENERAL FUND REVENUES ANNUAL BUDGET

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 current year

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. 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

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Amounts that include approximate amount of the “General Fund Balance” and the

anticipated amount of revenue that may be utilized to formulate the budget.

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.

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.

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 IX.

COST RECOVERY FUND ANNUAL BUDGET

Cost Recovery Revenues include Fringe Benefits, Maintenance, Indirect Costs and

other restricted revenues.

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.

SECTION X.

GRANT/FEDERAL CONTRACT BUDGET

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.

Tribal Council shall approve the Grant/Federal Contract Revenues budget as part of

the Tribal-wide budget by the annual meeting.

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SECTION XI.

BUDGET SUBMISSIONS

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.

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.

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.

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 XII.

BUDGET HEARINGS

Budget Hearings may be held by Tribal Council, the Committee or both.

All hearings shall be posted, held in open session and shall not require a quorum of

Tribal Council and/or Committee.

Governmental Branch hearings are held to gather information from one or more

Department Managers, Department Directors, Branch Managers or other appropriate

authorized staff.

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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All Governmental Branch hearings shall be held during the first full week of April.

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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 XIII.

APPROVAL PROCESS

Tribal Council shall approve the annual budget by the annual meeting.

The annual budget shall be approved by Tribal Resolution and shall include an

attached detailed worksheet of the tribal-wide budget.

The Tribal Council approved budget shall be available for Tribal Citizens at the

Annual Meeting, in accordance with the Constitution.

The budget shall be deemed enacted if not expressly vetoed by the Tribal Chair

within thirty (30) days of submission.

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.

The Chair’s veto and proposed budget must be made available to Tribal Citizens and

posted to the Tribe’s website.

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.

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.

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SECTION IX.

ALLOCATION OF GENERAL FUND BALANCE

Upon approval of the budget, Tribal Council may 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.

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.

Funds shall only be used for the restricted use as stated in the enacted Resolution.

SECTION XIV.

SUPPLEMENTAL FUNDING PROCESS

Supplemental funding shall be appropriated by Resolution from the monies that have

been designated and restricted for Supplemental Funding.

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A request for supplemental funding shall include the following information:

The reason for the requested supplemental funding:

Emergency

Specific additional service or program

Deficiency budget;

A brief narrative;

The amount requested;

Required signatures;

From where the funding is being requested, i.e. “prior year funds”.

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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.

Special Tribal Council or Committee meetings may be called for emergency funding

requests.

Any monies not expended during the fiscal year shall revert to General Fund Balance

funds.

SECTION XV.

BUDGET MODIFICATIONS

No monies can be moved between two different revenue sources. Revenue sources

are General Funds, Cost Recovery, and Grant/Federal Contract Funds.

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.

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:

Prior to approving any budget modification involving space costs, the CFO

shall ensure that all space costs are adequately funded.

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 XVI.

ADDITIONAL REVENUES

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.

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 XVII.

EMERGENCY BUDGETS/RECISSIONS

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.

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.

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.

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.

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SECTION XVIII.

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.

SECTION XIX.

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.

SECTION XXI.

OTHER RELATED STATUTES

See Waganakising Odawak Statute (WOS) 2014-001 Tribal Treasurer Responsibility, WOS

2011-013 Treasury Statute, and WOS 2011-009 Accounting Statute, or as may be amended.

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CERTIFICATION

As the Tribal Council Legislative Leader and Tribal Council Secretary, we certify that this

Statute was duly adopted by the Tribal Council of the Little Traverse Bay Bands of Odawa

Indians at a regular meeting of the Tribal Council held on January 9, 2020 at which a quorum

was present, by a vote of 7 in favor, 0 opposed, 0 abstentions, and 2 absent as

recorded by this roll call:

In Favor

Fred Harrington Jr.

Fred Kiogima

Tamara Kiogima

Melissa Pamp

Leroy Shomin

Marty Van De Car

Marcella R. Reyes

Julie Shananaquet

Emily Proctor

Opposed

Abstained

Absent

Date:

Emily Proctor, Legislative Leader

Date:

Julie Shananaquet, Tribal Council Secretary

Received by the Executive Office on

Pursuant to Article VII, Section D, Subsection 1 of the Little Traverse Bay Bands of

Odawa Indians Constitution adopted on February 1, 2005 the Executive concurs in this

action of the Tribal Council.

Date:

Regina Gasco Bentley, Tribal Chairperson

Received from the Executive on

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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.