Oneida Business Committee (2021)

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Oneida Nation

Oneida Business Committee

Legislative Operating Committee

PO Box 365 • Oneida, WI 54155-0365

Oneida-nsn.gov

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LEGISLATIVE OPERATING COMMITTEE MEETING AGENDA

Business Committee Conference Room - 2nd Floor Norbert Hill Center

December 15, 2021

9:00 a.m.

This Legislative Operating Committee meeting will be closed to the public in accordance with Oneida

Business Committee resolution BC-12-08-21-B, Updating Public Gathering Guidelines During Public

Health State of Emergency - COVID-19.

I.

Call to Order and Approval of the Agenda

II.

Minutes to be Approved

1. December 1, 2021 LOC Meeting Minutes (pg. 2)

III.

Current Business

1. Budget Management and Control Law Amendments (pg. 4)

IV.

New Submissions

V.

Additions

VI.

Administrative Updates

VII.

Executive Session

VIII. Recess/Adjourn

A good mind. A good heart. A strong fire.

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Oneida Nation

Oneida Business Committee

Legislative Operating Committee

PO Box 365 • Oneida, WI 54155-0365

Oneida-nsn.gov

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ONEIDA

LEGISLATIVE OPERATING COMMITTEE MEETING MINUTES

Oneida Business Committee Conference Room-2nd Floor Norbert Hill Center

December 1, 2021

9:00 a.m.

Present: David P. Jordan, Daniel Guzman King, Marie Summers, Jennifer Webster, Kirby

Metoxen (Microsoft Teams)

Others Present: Clorissa N. Santiago, Kristen Hooker, Carmen Vanlanen, Brooke Doxtator,

Bonnie Pigman, Lawrence Barton, Rhiannon Metoxen (Microsoft Teams), Justin Nishimoto

(Microsoft Teams), Eric Boulanger (Microsoft Teams), Rae Skenandore (Microsoft Teams), Amy

Spears (Microsoft Teams)

I.

Call to Order and Approval of the Agenda

David P. Jordan called the December 1, 2021, Legislative Operating Committee meeting

to order at 9:00 a.m.

Motion by Marie Summers to adopt the agenda as is; seconded by Jennifer Webster.

Motion carried unanimously.

II.

Minutes to be Approved

1. November 17, 2021 LOC Meeting Minutes

Motion by Marie Summers to approve the November 17, 2021 LOC meeting minutes and

forward to the Business Committee for consideration; seconded by Daniel Guzman King.

Motion carried unanimously.

III.

Current Business

1. Furlough Law Amendments

Motion by Jennifer Webster to approve the updated draft, legislative analysis, and the fiscal

impact statement request memorandum and forward to the Finance Department directing

that a fiscal impact statement be prepared and submitted to the LOC by December 15, 2021;

seconded by Marie Summers. Motion carried unanimously.

2. Oneida General Welfare Law

Motion by Jennifer Webster to approve the Oneida General Welfare law adoption packet

and forward to the Oneida Business Committee for consideration; seconded by Marie

Summers. Motion carried unanimously.

IV.

New Submissions

1. Oneida Nation Arts Board Bylaws Amendments

Motion by Jennifer Webster to add the Oneida Nation Arts Board bylaws amendments to

the Active Files List with Jennifer Webster as the sponsor; seconded by Marie Summers.

Motion carried unanimously.

A good mind. A good heart. A strong fire.

Legislative Operating Committee Meeting Minutes of December 1, 2021

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V.

Additions

VI.

Administrative Items

VII.

Executive Session

VIII. Adjourn

Motion by Marie Summers to adjourn at 9:25 a.m.; seconded by Daniel Guzman King.

Motion carried unanimously.

Legislative Operating Committee Meeting Minutes of December 1, 2021

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Oneida Nation

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Oneida Business Committee

Legislative Operating Committee

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PO Box 365 • Oneida, WI 54155-0365

ONEIDA

Oneida-nsn.gov

Legislative Operating Committee

December 15, 2021

Budget Management and Control

Law Amendments

Submission Date: 10/7/20

LOC Sponsor: Jennifer Webster

Public Meeting: n/a

Emergency Enacted: 11/24/20, 5/12/21,

11/10/21

Summary: On August 12, 2020, during an executive session discussion on the supervision of the Chief

Financial Officer, the Oneida Business Committee adopted a motion to send the entire subject of

supervision of the Chief Financial Officer to the LOC for further analysis to create permanent amendments

in the Budget Management and Control law for Tiers III, IV, and V for future events. The Legislative

Operating Committee added the Budget Management and Control law amendments to its Active Files List

on October 7, 2020. On November 24, 2020, the Oneida Business Committee adopted emergency

amendments to the Budget Management and Control law through resolution BC-11-24-20-E to address

how the Nation would adopt the budget during the COVID-19 pandemic. The emergency amendments to

the Law are set to expire on May 24, 2021. On May 12, 2021, the Oneida Business Committee adopted

emergency amendments to the Budget Management and Control law through resolution BC-05-12-21-C

to address the Nation’s non-compliance with the budget development process and timelines. The

emergency amendments to the Law were then extended by the Oneida Business Committee on November

10,2021, through the adoption of resolution BC-11-10-21-B. The emergency amendments to the Law will

now expire on May 12, 2022.

10/7/20 LOC: Motion by Jennifer Webster to add the Budget Management and Control Law Amendments

to the Active Files List with Jennifer Webster as the sponsor; seconded by Daniel Guzman

King. Motion carried unanimously.

10/21/20:

Work Meeting. Present: David P. Jordan, Kirby Metoxen, Jennifer Webster, Daniel Guzman

King, Marie Summers, Cristina Danforth, Lawrence Barton, Ralinda Ninham-Lamberies,

Clorissa N. Santiago, Kristen Hooker, Rae Skenandore, James Petitjean, Rhiannon Metoxen,

Kristal Hill. This was a work meeting held through Microsoft Teams. The purpose of this

work session was to review the Budget Management and Control law line by line and begin

discussing potential amendments. Attorney will update the draft based on suggestions during

this work meeting, and will note all parking lot issues, and will schedule another work meeting

with this team.

11/24/20:

E-Poll Conducted. This e-poll was titled, “Approval of the Budget Management and Control

Law Emergency Amendments Adoption Packet.” The requested action of this e-poll was to

approve the Budget Management and Control law emergency amendments adoption packet

and forward to the Oneida Business Committee. This e-poll was approved by Jennifer

Webster, David P. Jordan, Marie Summers, and Kirby Metoxen. Daniel Guzman King did not

provide a response during the e-poll time frame.

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11/24/20 OBC: Motion by Lisa Liggins to amend the agenda to add two (2) items [1) item V.D. Adopt

resolution entitled Emergency Amendments to the Budget Management and Control Law; and

2) item V.E. Adopt resolution entitled Approval of Final Draft Fiscal Year 2021 Budget and

Budget Directives], seconded by Marie Summers. Motion carried.

Motion by Lisa Liggins to adopt resolution 11-24-20-E Emergency Amendments to the

Budget Management and Control Law, seconded by David P. Jordan. Motion carried.

12/2/20 LOC: Motion by Kirby Metoxen to enter into the record the results of the November 24, 2020, epoll titled, “Approval of the Budget Management and Control Law Emergency Amendments

Adoption Packet”; seconded by Jennifer Webster. Motion carried unanimously.

12/2/20:

Work Meeting. Present: David P. Jordan, Kirby Metoxen, Daniel Guzman King, Marie

Summers, Clorissa N. Santiago, Kristen Hooker, Rhiannon Metoxen, Kristal Hill. This was a

work meeting held through Microsoft Teams. The purpose of this work meeting was to

provide a brief update to the LOC on the status of holding a work meeting with the Treasurer,

Budget Analyst, and Strategic Planner to collect information on how to efficiently and

effectively incorporate community input into the budget process.

1/22/21:

Work Meeting. Present: Clorissa N. Santiago, Lawrence Barton, Ralinda Ninham-Lamberies,

Rae Skenandore, James Petitjean. This was a work meeting held through Microsoft Teams.

The purpose of this work meeting was to discuss with Finance potential issues that need to be

addressed in the proposed amendments to this law.

1/28/21:

Work Meeting. Present: David P. Jordan, Jennifer Webster, Marie Summers, Daniel Guzman

King, Clorissa N. Santiago, Kristal Hill, Rhiannon Metoxen. This was a work meeting held

through Microsoft Teams. The purpose of this work meeting was to provide the LOC an

update on the January 22 work meeting with Finance, and discuss a plan for moving this item

forward.

2/9/21:

Work Meeting. Present: Clorissa N. Santiago, Cristina Danforth, Lawrence Barton, Ralinda

Ninham-Lamberies, Rae Skenandore, James Petitjean. This was a work meeting held through

Microsoft Teams. The purpose of this work meeting was to discuss potential amendments to

the Budget Management and Control law and discuss a plan for moving this legislative item

forward.

2/25/21:

Work Meeting. Present: Clorissa N. Santiago, Cristina Danforth, Lawrence Barton, Ralinda

Ninham-Lamberies, Rae Skenandore, James Petitjean. This was a work meeting held through

Microsoft Teams. The purpose of this work meeting was to discuss a potential outline for a

law that would include not only information on the budget, but broader financial policies of

the Nation.

4/28/21 OBC: [Considerations regarding the Budget Management and Control Law] Motion by Kirby

Metoxen to acknowledge we are out of compliance and going forward we get into compliance.

Motion failed due to lack of support.

Motion by David P. Jordan to direct the LOC [Legislative Operating Committee] to have

emergency amendments to the Budget Management and Control law to remove much of the

budget process/deadlines and leave it simply at a budget should be adopted by September 30,

2021 and direct the LOC to continue working with Finance to get the Budget Management

and Control law amended, seconded by Jennifer Webster. Motion carried.

4/29/21:

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5/5/21 LOC:

meeting held through Microsoft Teams. The purpose of this work meeting was to discuss how

to address the 4/28 directive from the Oneida Business Committee to bring forward emergency

amendments to the law.

Motion by Jennifer Webster to approve the Budget Management and Control law emergency

adoption packet and forward to the Oneida Business Committee for consideration; seconded

by Daniel Guzman King. Marie Summers abstained. Motion carried.

5/12/21 OBC: Motion by Lisa Liggins to adopt resolution 05-12-21-C Emergency Amendments to the

Budget Management and Control Law, with two (2) changes [1) at line 73, insert "BE IT

FURTHER RESOLVED, the deadlines provided in the Fiscal Year 2022 Budget Calendar,

which is published on the Oneida Portal and was shared at the April 6, 2021, Budget Kick-off

meeting, are suspended until further notice."; and 2) change last resolve to "BE IT FINALLY

RESOLVED, the Treasurer shall present a resolution to a special Business Committee work

session, scheduled no later than June 11, 2021, which provides the general framework for the

Fiscal Year 2022 budget development process, which shall include, but is not limited to,

information such as the budget calendar, opportunities for community input and discussion,

line item guidance, and new position definition, guidance, and review process."], seconded by

Jennifer Webster. Motion carried.

5/25/21:

Work Meeting. Present: Clorissa N. Santiago, Lawrence Barton, Ralinda Ninham-Lamberies,

Rae Skenandore. This was a work meeting held through Microsoft Teams. The purpose of this

work meeting was to go through the draft and begin flushing out potential policies and topics

to be included in the law.

6/16/21:

Work Meeting. Present: Clorissa N. Santiago, Cristina Danforth, Lawrence Barton, Ralinda

Ninham-Lamberies, Rae Skenandore. This was a work meeting held through Microsoft

Teams. The purpose of this work meeting was to continue going through the draft and begin

flushing out potential policies and topics to be included in the law.

7/7/21:

Work Meeting. Present: Clorissa N. Santiago, Cristina Danforth, Lawrence Barton, Ralinda

Ninham-Lamberies, Rae Skenandore. This was a work meeting held through Microsoft

Teams. The purpose of this work meeting was to continue going through the draft and begin

flushing out potential policies and topics to be included in the law.

10/12/21:

Work Meeting. Present: Clorissa N. Santiago, Cristina Danforth, Lawrence Barton, Ralinda

Ninham-Lamberies, Rae Skenandore. This was a work meeting held through Microsoft

Teams. The purpose of this work meeting was to review and discuss the updated proposed

draft one final time before it is presented to the Legislative Operating Committee for their

consideration.

10/14/21:

Work Meeting. Present: David P. Jordan, Kirby Metoxen, Jennifer Webster, Daniel Guzman

King, Marie Summers, Clorissa N. Santiago, Carmen Vanlanen, Kristal Hill. This was a work

meeting held through Microsoft Teams. The purpose of this work meeting was to review and

discuss the proposed draft of amendments to the Law developed by the Treasurer and Finance.

10/15/21:

Work Meeting. Present: David P. Jordan, Kirby Metoxen, Jennifer Webster, Daniel Guzman

King, Marie Summers, Clorissa N. Santiago, Carmen Vanlanen, Kristal Hill. This was a work

meeting held through Microsoft Teams. The purpose of this work meeting was to continue

reviewing and discussing the proposed draft of amendments to the Law developed by the

Treasurer and Finance.

10/20/21:

Work Meeting. Present: David P. Jordan, Kirby Metoxen, Jennifer Webster, Daniel Guzman

King, Marie Summers, Clorissa N. Santiago, Kristal Hill, Rhiannon Metoxen. This was a work

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updated draft and redline of the proposed amendments to the Law to prepare the draft to be

formally approved on the next LOC meeting agenda.

11/3/21 LOC: Motion by Jennifer Webster to approve the Budget Management and Control law emergency

amendments extensions packet and forward to the Oneida Business Committee for

consideration; seconded by Daniel Guzman King. Motion carried unanimously.

Motion by Kirby Metoxen to approve the draft of proposed amendments to the Budget

Management and Control law and direct that a legislative analysis be developed; seconded by

Jennifer Webster. Motion carried unanimously.

11/3/21:

Work Meeting. Present: David P. Jordan, Kirby Metoxen, Jennifer Webster, Daniel Guzman

King, Marie Summers, Clorissa N. Santiago, Kristen Hooker, Carmen Vanlanen, Rhiannon

Metoxen. This was a work meeting held through Microsoft Teams. The purpose of this work

meeting was to discuss section 121.6-4 of the Law in relation to resolution BC-10-08-08-A

and determine next steps for moving forward.

11/4/21:

Work Meeting. Present: Clorissa N. Santiago, Lawrence Barton, Ralinda Ninham-Lamberies,

Rae Skenandore. This was a work meeting held through Microsoft Teams. The purpose of this

work meeting was to review and discuss with Finance the changes the LOC made to the

proposed draft after it was submitted to them, and collect input from Finance.

11/9/21:

Work Meeting. Present: David P. Jordan, Kirby Metoxen, Jennifer Webster, Daniel Guzman

King, Marie Summers, Clorissa N. Santiago, Kristen Hooker, Carmen Vanlanen, Kristal Hill.

This was a work meeting held through Microsoft Teams. The purpose of this work meeting

was to review the input on the proposed draft that was collected from the Finance Department.

11/10/21 OBC: Motion by David P. Jordan to adopt resolution 11-10-21-B Extension of the Emergency

Amendments to the Budget Management and Control Law, seconded by Kirby Metoxen.

Motion carried.

12/9/21:

Work Meeting. Present: David P. Jordan, Jennifer Webster, Clorissa N. Santiago, Kristen

Hooker, Carmen Vanlanen, Kristal Hill, Rhiannon Metoxen. This was a work meeting held

through Microsoft Teams. The purpose of this work meeting was to briefly review the

legislative analysis and the public comment period notice.

Next Steps:

 Approve the updated draft, legislative analysis, and public comment period notice, and

forward the Budget Management and Control law amendments to a public comment period

to be held open until February 2, 2022.

A good mind. A good heart. A strong fire.

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Title 1. Government and Finances – Chapter 121

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BUDGET AND FINANCES

121.1. Purpose and Policy

121.2. Adoption, Amendment, Repeal

121.3. Definitions

121.4. Authority and Responsibilities

121.5. Budget

121.6. Expenditures and Assets

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121.7. Grants

121.8. Debts

121.9. Employment and Labor Allocations

121.10. Budget Contingency Planning

121.11. Reporting

121.12. Enforcement

121.1. Purpose and Policy

121.1-1. Purpose. The purpose of this law is to set forth the requirements to be followed by the

Oneida Business Committee and the Oneida fund units when preparing the budget to be presented

to the General Tribal Council for approval, and to establish financial policies and procedures for

the Nation which:

(a) institutionalize best practices in financial management to guide decision makers in

making informed decisions regarding the provision of services, implementation of business

plans for enterprises, investments, and capital assets;

(b) provide a long term financial prospective and strategic intent, linking budget

allocations to organizational goals, as well as providing fiscal controls and accountability

for results and outcomes;

(c) identify and communicate to the membership of the Nation spending decisions for the

government function, grant obligations, enterprises, membership mandates, capital

expenditures, technology projects, and capital improvement projects;

(d) establish a framework for effective financial risk management; and

(e) encourage participation by the Nation’s membership.

121.1-2. Policy. It is the policy of the Nation to rely on balanced-based budgeting strategies,

identifying proper authorities and ensuring compliance and enforcement. The Nation shall use

Generally Accepted Accounting Principles (GAAP), established by the Financial Accounting

Standards Board, and the Governmental Accounting Standards Board (GASB) in accounting and

reporting for the financial activities of the various entities of the Nation, unless they conflict with

applicable legal requirements.

121.2. Adoption, Amendment, Repeal

121.2-1. This law was adopted by the Oneida Business Committee by resolution BC-02-08-17C, and amended by resolution BC-__-__-__-__.

121.2-2. This law may be amended or repealed by the Oneida Business Committee or the General

Tribal Council pursuant to the procedures set out in the Legislative Procedures Act.

121.2-3. Should a provision of this law or the application thereof to any person or circumstances

be held as invalid, such invalidity shall not affect other provisions of this law which are considered

to have legal force without the invalid portions.

121.2-4. In the event of a conflict between a provision of this law and a provision of another law,

the provisions of this law shall control. Provided that, nothing in this law amends or repeals the

1 O.C. 121- Page 1

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requirements of resolution BC-10-08-08-A, Adopting Expenditure Authorization and Reporting

Requirements.

121.2-5. This law is adopted under authority of the Constitution of the Oneida Nation.

121.3. Definitions

121.3-1. This section shall govern the definitions of words and phrases used within this law. All

words not defined herein shall be used in their ordinary and everyday sense.

(a) “Balanced budget” means that the cost of current expenses and service provisions is

equal to the forecasted current revenue sources.

(b) “Capital contribution” means an act of giving money or assets to a company or

organization.

(c) “Capital expenditure” means any non-recurring and non-physical improvement as

follows:

(1) Any item with a cost of five thousand dollars ($5,000) or more and a useful life

of one (1) year or more; or

(2) Items purchased together where none of the items individually costs more than

two thousand dollars ($2,000), but the total purchase price for all of the items is ten

thousand dollars ($10,000) or more.

(d) “Capital improvement” means a non-recurring expenditure for physical improvements,

including costs for:

(1) acquisition of existing buildings, land, or interests in land;

(A) Acquisition of existing buildings and land completed by the Oneida

Land Commission are not included in this definition.

(2) construction of new buildings or other structures, including additions and major

alterations;

(3) acquisition of fixed equipment;

(4) landscaping;

(5) physical infrastructure; and

(6) similar expenditures with a cost of five thousand dollars ($5,000.00) or more

and a useful life of one (1) year or more.

(e) “CFO” means the Nation’s Chief Financial Officer, or their designee at their discretion.

(f) “Debt” means the secured or unsecured obligations owed by the Nation.

(g) “Debt Service Coverage Ratio” means a measurement of creditors available cash flow

to pay debt obligations. This ratio evaluates if an entity has income capacity to service

debts. The Debt Service Coverage Ratio is calculated by dividing the net operating income

by the total debt service costs.

(1) Net operating income is the income or cash flows that are left over after all of

the operating expenses have been paid.

(h) “Executive Manager” means a position of employment within the Nation that is the

highest level in the chain of command under the Oneida Business Committee who is

responsible for a department or division of the Nation, which includes, but is not limited

to, the following positions within the Nation: General Manager, Gaming General Manager,

Retail General Manager, Chief Legal Counsel, and Chief Financial Officer.

(i) “Expenditure report” means a financial report which includes, but is not limited to, a

statement of cash flows, revenues, costs and expenses, assets, liabilities, and a statement of

1 O.C. 121- Page 2

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financial position.

(j) “Finance Administration” means the department of the Nation which consists of the

Chief Financial Officer, Assistant Chief Financial Officer, the executive assistant to the

Chief Financial Officer, and any other designated employee.

(k) “Fiscal year” means the one (1) year period each year from October 1st to September

30th.

(l) “Fixed Charge Coverage Ratio” means a measurement of a creditors capacity of

earnings level or ability to cover its fixed charges such as debt payments, interest expenses,

and leases expenses. Financial institutions will evaluate this ratio for purposes of credit

risk. The Fixed Charge Coverage Ratio is calculated by adding the earnings before interest

and taxes (EBIT) to the interest expense, lease expense and other fixed charges, and then

dividing that adjusted EBIT by the amount of fixed charges plus interest.

(m) “Fund unit” means any board, committee, commission, service, program, enterprise,

department, office, or any other division or non-division of the Nation which receives an

appropriation approved by the Nation.

(n) “Line item” means the specific account within a fund unit’s budget or category that

expenditures are charged to.

(o) “Manager” means the person in charge of directing, controlling, and administering the

activities of a fund unit.

(p) “Nation” means the Oneida Nation.

(q) “Secretary” means the Oneida Nation Secretary.

(r) “Treasurer” means the Oneida Nation Treasurer, or their designee at their discretion.

121.4. Authority and Responsibilities

121.4-1. Oneida Business Committee. The Oneida Business Committee shall:

(a) oversee the development of the Nation’s budget;

(b) oversee the implementation of the Nation’s budget;

(c) develop priorities, a strategic plan, or broad goals to assist in guiding the budget; and

(d) exercise the authority provided in Article IV, Section 1, of the Constitution and Bylaws

of the Oneida Nation, as delegated to the Oneida Business Committee by the General Tribal

Council.

121.4-2. Treasurer. In accordance with the Constitution and Bylaws of the Oneida Nation, the

Nation’s Treasurer shall:

(a) accept, receive, receipt for, preserve and safeguard all funds in the custody of the

Nation, whether they be funds of the Nation or special funds for which the Nation is acting

as trustee or custodian;

(b) deposit all funds in such depository as the Nation shall direct and shall make and

preserve a faithful record of such funds;

(c) submit expenditure reports and other financial reports as deemed necessary by the

Oneida Business Committee or the General Tribal Council at:

(1) the annual General Tribal Council meeting;

(2) the semi-annual General Tribal Council meeting; and

(3) other such times as may be directed by the Oneida Business Committee or the

General Tribal Council; and

1 O.C. 121- Page 3

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(d) present the proposed draft budget to the General Tribal Council at the annual budget

meeting.

121.4-3. Chief Financial Officer. The CFO shall:

(a) ensure the Nation’s budget is properly implemented;

(b) provide managers with monthly revenue and expense reports;

(c) assist with the submission and presentation of the Treasurer’s report to the Oneida

Business Committee, which shall specifically include any monthly variances that are

either:

(1) a difference of three percent (3%) or more from the adopted annual budget; or

(2) fifty thousand dollars ($50,000) or more in total;

(d) provide the Oneida Business Committee with information and reports as requested;

(e) present the Treasurer’s report and hold financial condition meetings with the Nation’s

management on a minimum of a quarterly basis; and

(f) inform the appropriate Executive Manager of any fund unit which does not follow the

budget development process guidelines or deadlines as set forth by the Treasurer.

121.4-4. Managers. Managers shall:

(a) ensure that their business units operate, on a day-to-day basis, in compliance with the

budget adopted pursuant to this law;

(b) report to the CFO and their relevant Executive Manager explanations and corrective

actions for any monthly variance that is either:

(1) a difference of three percent (3%) or more from the adopted annual budget; or

(2) fifty thousand dollars ($50,000) or more in total;

(c) submit budget review reports to the CFO on a reasonable and timely basis not to exceed

thirty (30) calendar days from the end of the month; and

(d) submit a budget for their fund unit in accordance with the budget schedule and

guidelines as adopted by the Oneida Business Committee.

121.5. Budget

121.5-1. The Nation shall develop, adopt, and manage an annual budget. All revenues and

expenditures of the Nation shall be in accordance with the annual budget.

(a) The Nation’s budget shall be a balanced budget and not propose to spend more funds

than are reasonably expected to become available to the Nation during that fiscal year.

(1) Underwriting debt resources or the utilization of existing debt instruments shall

be expressly prohibited from use to balance the Nation’s annual budget.

(b) The budget shall align with any strategic plan, broad goals, or priorities developed and

adopted by the Oneida Business Committee on behalf of the Nation.

(c) The Nation’s corporate entities shall not be included in the Nation’s budget.

121.5-2. Content of the Budget. The Nation’s budget shall include the following information:

(a) Estimated revenues to be received from all sources;

(b) The individual budgets of each fund unit;

(c) A description of each line item within each fund unit’s budget;

(d) The estimated expenditures by each fund unit; and

(e) Summary of employment position counts including prior year, current year, and

budgeted year.

1 O.C. 121- Page 4

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121.5-3. Fund Categories. The Nation’s budget shall include, but not be limited to, the following

categories of fund accounts:

(a) General Fund. The General Fund account is the Nation’s main operating fund which

is used to account for all financial resources not accounted for in other funds.

(b) Permanent Executive Contingency Fund. The Permanent Executive Contingency Fund

account is used by the Nation to prevent default on debt and to sustain operations during

times of extreme financial distress.

(c) Grant Reserve Fund. The Grant Reserve Fund account is used by the Nation to prefund the expenditures of grants upon receipt.

121.5-4. Budget Adoption Procedure. The Nation shall develop and adopt its budget according

to the following procedures:

(a)

Budget Schedule and Guidelines. The Treasurer shall develop the necessary

guidelines, including specific timelines and deadlines, to be followed by the managers that

have budget responsibility in preparing and submitting proposed budgets. The Treasurer

shall submit the guidelines to the Oneida Business Committee for review and approval

through the adoption of a resolution by __(insert month)__ of each year.

(1) The budget schedule and guidelines shall include at least one (1) opportunity

for community input from the Nation’s membership on what should be included in

the upcoming fiscal year budget.

(2) Each fund unit shall be responsible for complying with the budget schedule and

guidelines to submit a proposed budget to the Treasurer. The Finance

Administration shall not submit any budget on behalf of a fund unit unless granted

express permission from the CFOOneida Business Committee.

(3) The Oneida Business Committee shall set a deadline through the adoption of a

resolution for when the Treasurer shall submit their budget guidelines to the Oneida

Business Committee for review and approval.

(b) Annual Proposed Budgets. The Treasurer shall receive, review, and compile the

proposed budgets from all the fund units into the Nation’s draft budget. The Treasurer shall

present the Nation’s draft budget to the Oneida Business Committee for review each year

to ensure that it is consistent with the Nation’s strategic plan, broad goals, and budget

strategy.

(1) (1) Notification of Budget Increases. The Treasurer shall identify in the budget

guidelines a percentage of an increase in a fund unit’s budget from the prior year

budget that is required to be noticed to the Oneida Business Committee. The

Treasurer shall notify the Oneida Business Committee of any fund units whose

proposed budget increased by __(insertthis percentage)__ or more from the prior

budget.

(c) Final Draft Budget. The Oneida Business Committee shall work with the Treasurer,

CFO, and managers to compile a final draft budget to be presented to the General Tribal

Council. The Oneida Business Committee shall approve, by resolution, the final draft

budget to be presented to the General Tribal Council.

(d) Community Meetings. Once the Oneida Business Committee has approved the final

draft budget, the Treasurer shall hold, at a minimum, two (2) community informational

meetings to present the contents of the final draft budget that will be presented to the

General Tribal Council.

1 O.C. 121- Page 5

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(e) Budget Adoption. The Oneida Business Committee shall present the budget to the

General Tribal Council with a request for adoption by resolution no later than September

30th of each year. The General Tribal Council shall be responsible for adopting the

Nation’s budget.

(1) Continuing Budget Resolution. In the event that the General Tribal Council

does not adopt a budget by September 30th, the Oneida Business Committee may

adopt a continuing budget resolution(s) until such time as a budget is adopted by

the General Tribal Council.

(2) Emergency Budget Adoption. In the event that the Nation proclaims an

emergency, in accordance with the Emergency Management law, whichthat stays

in effect for at least one (1) month and prevents the presentation to and adoption of

the budget by the General Tribal Council, the Oneida Business Committee shall

adopt the Nation’s budget.

121.5-5. Amendments to the Nation’s Budget. After the budget is adopted, amendments of the

budget shall not be permitted unless it is necessary to avoid a budget deficit. The Treasurer and

CFO shall identify when forecasted revenue and forecasted expenses are impacted in a manner

which creates a deficit for the current fiscal year. The Oneida Business Committee shall be

responsible for adopting an amendment to the budget through resolution of the Nation. The Oneida

Business Committee shall present notification of the budget amendment at the next available

General Tribal Council meeting.

121.6. Expenditures and Assets

121.6-1. Authority to Expend Funds. The Oneida Business Committee shall have the authority to

expend appropriated funds in accordance with the Nation’s adopted budget pursuant to the

Procurement Manual developed by the Purchasing Department. The authority to expend funds is

then necessarily delegated to other managers, including Executive Managers of the Nation who

manage budgets pursuant to their job descriptions based on the Procurement Manual.

121.6-2. Procurement Manual. The Purchasing Department shall develop a Procurement Manual

which provides the sign-off process and authorities required to expend funds on behalf of the

Nation. The Procurement Manual, and any amendments thereto, shall be approved by the Oneida

Business Committee through adoption of a resolution.

121.6-3. Fees and Charges. A program or service of the Nation funded through Tribal

contribution may charge fees for their services to cover operational costs.

(a) Before charging fees for services, a program or service shall first determine the full

cost of providing the program or service. The full cost of providing a program or service

includes all costs including operation costs, overhead such as direct and indirect costs, and

depreciation.

(b) Fees and charges may cover the full cost of service or goods whenever such fee or

charge would not present an undue financial burden to the recipient.

(c) Programs and services charging fees may offer fee waivers, provided that the program

or service has developed a standard operating procedure which outlines fee waiver

eligibility and requirements.

121.6-4. Unbudgeted Expenditures.

1 O.C. 121- Page 6

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(a) Approval of Unbudgeted Expenditures. The Oneida Business Committee shall present

notification of approve any unbudgeted expenditure prior to the expenditure being made

by a fund unit.

(b) Notification of the NationUnbudgeted Expenditures. The Oneida Business Committee

shall set through resolution a threshold amount for one million dollars ($1,000,000) or

moreunbudgeted expenditures that require notification by the Oneida Business Committee

to the General Tribal Council at the next available General Tribal Council meeting.

(bc) Unbudgeted Supplemental Funding. In the event that the Nation receives any

supplemental or emergency funding of two hundred and fifty thousand dollars ($250,000)

or more, the Oneida Business Committee shall develop and adopt, through resolution, a

spending plan to guide expenditures of the supplemental funding in accordance with any

provided guidance for the supplemental funding and audit compliance.

121.6-5. Obligated Future Expenditures. No fund unit shall obligate the Nation to make any

future expenditures beyond the current budget year unless the fund unit identifies, and the Oneida

Business Committee approves through the adoption of a resolution, the source and extent of any

future funds that are recommended to be held in reserve to meet that future obligation.

121.6-6. Unexpended Funds.

(a) Unexpended Capital Improvement Funds. Unexpended capital improvement funds

shall carry over to the next fiscal year’s budget, provided that such funds are required to

remain appropriated for the same purpose as originally budgeted until the project is

complete. Once a capital improvement project is complete, any remaining unexpended

funds shall be returned to the General Fund.

(b) Unexpended Capital Expenditure Funds. The Treasurer shall ensure that all

unexpended capital expenditure funds are reallocated to the fiscal year budget two (2) years

out from the fiscal year in which the funds were unexpended. Such unexpended funds shall

be returned to the General Fund.

121.6-7. Capital Contributions. Any capital contributions made by the Nation shall be identified

in the annual budget.

(a) Any reassignment of a loan provided by the Nation into a capital contribution shall be

noticed to the General Tribal Council.

121.6-8. Assets of the Nation shall not be divested, or borrowed against, to balance the annual

budget.

121.6-9. Capital Improvements.

(a) Capital Improvement Plan for Government Services. The Oneida Business Committee

shall develop, and the General Tribal Council shall approve, a capital improvement plan

for government services.

(1) The capital improvement plan for government services shall cover a period of

five (5) to ten (10) years and shall include any risks and liabilities.

(2) The capital improvement plan for government services shall be reassessed once

every five (5) years. The Oneida Business Committee shall provide a status report

and recommendation for any improvements that have not been completed or that

have been modified at the time of the reassessment.

(b) Capital Improvement Plan for Enterprises. Capital improvement plans for enterprises

may be brought forward as needed, provided that the Oneida Business Committee shall

approve all capital improvement plans for enterprises.

1 O.C. 121- Page 7

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(c) Capital Improvement Plan Implementation. Capital improvement plans for

government services and enterprises shall be implemented, contingent on available funding

capacity.

121.7. Grants

121.7-1. Expending Grant Funds. Grant funds shall be expended according to any non-negotiable

grant requirements and guidelines of the granting agency.

(a) Grant funds may be utilized for, but not limited to, the following:

(1) purchases;

(2) travel;

(3) training;

(4) hiring grant required positions;

(5) incentives and retention efforts; and

(6) any other requirements attached to the funds as a condition of the Nation’s

acceptance of the grant funds.

(b) Grant funds may be utilized for an expenditure even when other policies of the Nation

do not allow for Tribal contribution to make that same expenditure, if only grant funds are

utilized for the expenditure and all requirements or obligations of the grant are met.

Provided that, grant funds may be subject to the requirements of the budget contingency

plan and any cost containment initiatives adopted by the Oneida Business Committee.

121.7-2. Exhaustion of Non-Tribal Funds. When grant funds provide for forward funding as

applicable to a function for which the Nation’s funds have also been appropriated, those grant

funds shall be used before appropriating the Nation’s funds unless the Nation’s funds are needed

to make up an otherwise shortfall in the overall fund unit budget or there is a restriction on the

grant funds that provide otherwise.

121.7-3. Grant Reporting. At the time of submission of proposed annual budgets, any fund unit

which receives grant funding shall submit a status report of the grant funding received to the

Oneida Business Committee. The status report shall include, but not be limited to:

(a) information on the progress of the utilization of the grant funds;

(b) the number of employees the grant funding supports fully or partially; and

(c) compliance with obligations of the grant funding.

121.7-4. Grant Reserve Fund Account. The Oneida Business Committee shall maintain a Grant

Reserve Fund account within the ownership investment report to be used to pre-fund the

expenditures of grants upon receipt. The Grant Reserve Fund account shall be a restrictedan

obligated fund, that is fully funded with separately identified cash resources.

(a) The Treasurer, in consultation with the CFO, shall establish, and the Oneida Business

Committee shall approve, the level of funds required in the Grant Reserve Fund account

relative to the scale of grant dollars we receive on an annual basis.

(b) The Treasurer shall set aside funds within the budget in the Grant Reserve Fund account

until the established level has been achieved.

121.7-5. Grant Funded Positions. If the grant funding for a fully grant funded position is

eliminated, then the position shall be eliminated until such a time that a new position can be

included and approved in the Nation’s annual budget and labor allocations.

1 O.C. 121- Page 8

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121.8. Debts

121.8-1. General. The acquisition of debt by the Nation shall be processed in accordance with

sound fiscal diligence. The Nation shall comply with all relevant federal and state banking laws,

rules, and policies applicable to the credit agreement.

(a) Any debt instrument utilized by the Nation shall not exceed the life of what is being

encumbered.

121.8-2. ApprovalNotice of the Acquisition of Debt. Any debt underwritten by the Nation for one

million dollars ($1,000,000) or more shall be noticed to the General Tribal Council at the next

available meeting after the execution of the credit agreement encumbering all pledges of

repayment.

121.8-3. Use of Debt. Credit proceeds may be utilized for project capital, general use, financing

of equity, and all unspecified uses. Compliance with debt covenants is required to avoid credit

default.

121.8-4. Credit Ratios. Maintaining fiscally responsible prudent credit ratios is consistent with

effective budget management and financial control.

(a) Debt Service Coverage Ratio. The Debt Service Coverage Ratio shall not exceed a

range of zero (0) to two (2) as defined by Generally Accepted Accounting Principles.

(b) Fixed Charge Coverage Ratio. The Fixed Charge Coverage Ratio shall be maintained

at a range of one and twenty-five hundredths (1.25) or higher as defined by Generally

Accepted Accounting Principles.

121.8-5. Corporate Debt. The Nation shall not be obligated to any debt obligations of its corporate

entities.

121.9. Employment and Labor Allocations

121.9-1. Employment Cap. The Treasurer and CFO shall identify a maximum number of fulltime equivalent (FTE) employees to be employed by the Nation. The Oneida Business Committee

shall have the authority to approve this employment cap, and any amendments thereto, through the

adoption of a resolution. The employment cap shall be reviewed annually by the Oneida Business

Committee.

(a) Employment positions that are fully funded through grants shall not be included in the

employment cap.

(b) The Nation shall not exceed the number of FTE employees identified in the

employment cap.

121.9-2. Labor Allocations List. The Treasurer, CFO, Executive Managers, and the Executive

Human Resources Director shall utilize the Nation’s employment cap to develop a labor

allocations list. The labor allocations list shall identify the number of FTE employees each

employment area of the Nation is allocated. The Oneida Business Committee shall have the

authority to adopt the labor allocation list, and any amendments thereto, through the adoption of a

resolution. The Oneida Business Committee shall review the labor allocations list on an annual

basis.

(a) The total number of FTE employees identified in the labor allocations list shall not

exceed the Nation’s employment cap.

(b) The Treasurer, CFO, Executive Managers, and Executive Human Resources Director

shall develop a standard operating procedure which identifies a process for the

consideration of requests to revise the labor allocations list. The Oneida Business

1 O.C. 121- Page 9

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Committee shall approve this standard operating procedure, and any amendments thereto,

through the adoption of a resolution.

121.9-3. Unbudgeted Positions. Any position which has not been specifically budgeted for and

included in the labor allocation list shall be prohibited. Budgeted labor dollars and approved

positions shall not be transferrable in any form.

(a) Exception. The Oneida Business Committee may authorize an unbudgeted position for

a fund unit if the fund unit is a revenue generating fund unit undergoing an economic

development initiative, which may include, but is not limited to, any new business

development, expansion, merger, acquisition, or renovation which results in a new profit

revenue source for the Nation.

121.10. Budget Contingency Planning

121.10-1. Budget Contingency Plan. The Oneida Business Committee shall work with the CFO,

Executive Managers, and managers to create a budget contingency plan which provides a strategy

for the Nation to respond to extreme financial distress that could negatively impact the Nation.

(a) Extreme financial distress includes, but is not limited to:

(1) natural or human-made disasters;

(2) United States Government shutdown;

(3) emergency proclamations; and

(4) economic downturns.

(b) The Oneida Business Committee shall approve the budget contingency plan, and any

amendments thereto, through the adoption of a resolution.

121.10-2. Cost Saving Tools. As part of the budget contingency plan, the Oneida Business

Committee may require the use of cost saving tools, provided that the use of such complies with

all laws of the Nation. Cost saving tools may include, but are not limited to, the use of the

following:

(a) stabilization funds;

(b) reductions of expenditures;

(c) furloughs; and

(d) layoffs.

121.10-3. When the Oneida Business Committee determines that the Nation is under extreme

financial distress, the Oneida Business Committee shall be responsible for implementing the

budget contingency plan.

121.10-4. Permanent Executive Contingency Fund Account. The Oneida Business Committee

shall maintain a Permanent Executive Contingency Fund account within the ownership investment

report to be used to prevent default on debt and to sustain operations during times of extreme

financial distress. The Permanent Executive Contingency Fund account shall be a restricted fund.

(a) The Permanent Executive Contingency Fund account shall consist of a minimum

reserve of one (1) year of operating expenses to ensure continuity of business for the

Nation.

(b) The Treasurer, in consultation with the CFO, shall set aside __(insertestablish, and the

Oneida Business Committee shall approve through the adoption of a resolution, the

percentage)___ of the annual budget that shall be set aside in the Permanent Executive

Contingency Fund account until the established level has been achieved.

1 O.C. 121- Page 10

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(c) Funds in the Permanent Executive Contingency Fund account may only be used when

the Oneida Business Committee has determined that the Nation is under extreme financial

distress for the following purposes and only to the extent that alternative funding sources

are unavailable:

(1) payments to notes payable to debt service, both principal and interest, and

applicable service fees;

(2) employee payroll, including all applicable taxes;

(3) payments to vendors for gaming and retail;

(4) payments to vendors for governmental operations;

(5) payments to any other debt; and

(6) to sustain any of the Nation’s other operations during implementation of the

budget contingency plan.

121.11. Reporting

121.11-1. Monthly Reporting. The Treasurer shall provide monthly reports and quarterly

operational reports from direct reports to the Oneida Business Committee in accordance with the

Secretary’s Oneida Business Committee packet schedule for the Oneida Business Committee

meeting held for the acceptance of such reports.

(a) The Treasurer’s monthly reports shall include revenue and expense summaries.

121.11-2. Annual and Semi-Annual Reporting to the General Tribal Council. The Treasurer shall

report on all receipts and expenditures and the amount and nature of all funds in their possession

and custody, at the annual and semi-annual General Tribal Council meetings, and at such other

times as requested by the General Tribal Council or the Oneida Business Committee.

(a) The Treasurer reports shall include an independently audited annual financial statement

that provides the status or conclusion of all the receipts and debts in possession of the

Treasurer including, but not limited to, all corporations owned in full or in part by the

Nation.

121.11-3. Audits. The Internal Audit Department, annually, shall conduct independent

comprehensive performance audits, in accordance with the Nation’s Audit law, the Financial

Accounting Standards Board (FASB) and the Governmental Accounting Standards Board

(GASB), of randomly selected fund units or of fund units deemed necessary by the Oneida

Business Committee or Internal Audit Department. Each fund unit shall offer its complete

cooperation to the Internal Audit Department. The Oneida Business Committee may, as it deems

necessary, contract with an independent audit firm to conduct such audits.

121.12. Enforcement

121.12-1. Compliance and Enforcement. All employees and officials of the Nation shall comply

with and enforce this law to the greatest extent possible.

(a) The Executive Managers shall notify the Oneida Business Committee of any fund unit

which does not comply with the budget schedule or guidelines. A list of all fund units

which did not comply with the budget schedule or guidelines shall be included in the annual

report to the General Tribal Council.

121.12-2. Violations. Violations of this law shall be addressed using the applicable enforcement

tools provided by the Nation’s laws and policies including, but not limited to, those related to

employment with the Nation, conflicts of interest, ethics, and removal from an elected position.

1 O.C. 121- Page 11

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121.12-3. Civil or Criminal Charges. This law shall not be construed to preclude the Nation from

pursuing civil or criminal charges under applicable law. Violations of applicable federal or state

civil or criminal laws, or any laws of the Nation, may be pursued in a court having jurisdiction

over any such matter.

End.

Adopted – BC-02-08-17-C

Emergency Amended – BC-11-24-20-E

Emergency Amended – BC-05-12-21-C

Emergency Extension – BC-11-10-21-B

Amended – BC-__-__-__-__

1 O.C. 121- Page 12

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ONEIDA NATION

PUBLIC COMMENT PERIOD NOTICE

Due to the COVID-19 Public Health Emergency

Only Written Comments Will Be Accepted Until:

WEDNESDAY, February 2, 2022

Find Public Meeting Materials at

Oneida-nsn.gov/government/

register/public meetings

Send Public Comments to

LOC@oneidanation.org

BUDGET MANAGEMENT AND CONTROL LAW AMENDMENTS

The purpose of this law is to set forth the requirements to be followed by the Oneida Business

Committee and Oneida fund units when preparing the budget to be presented to the General

Tribal Council for approval, and to establish other financial policies and procedures for the

Nation.

The proposed amendments to the Budget Management and Control law will:

1. Expand the purpose and policy of this Law to address other financial policies and procedures for the Nation beyond just the budget process;

2. Eliminate the strategic planning provisions from this Law, instead providing simply that the

Oneida Business Committee should develop and adopt a strategic plan, broad goals, or priorities for the Nation that the budget shall reflect;

3. Clarify the authority and responsibilities of those individuals who play a part in the Nation’s budget process;

4. Simplify the budget process and procedure contained in the Law in an effort to improve the

Nation’s compliance with the Law and provide more flexibility to adjust the budget development and adoption procedure to meet the Nation’s current circumstances; and

5. Include new provisions which address unbudgeted expenditures, obligated future expenditures, capital contributions, grants, debt, employment and labor allocations, and unbudgeted positions.

For more information on the proposed amendments to the Budget Management and Control

law please review the public comment packet at oneida-nsn.gov/government/register/public

meetings.

PUBLIC COMMENT PERIOD CLOSES WEDNESDAY, FEBRUARY 2, 2022

The Nation’s COVID-19 Team issued a declaration on March 27, 2020, titled “Suspension of Public Meetings

under the Legislative Procedures Act.” This declaration provides that the Legislative Procedures Act’s requirement to hold a public meeting during the public comment period is suspended due to the COVID-19 public health emergency. Oneida Business Committee resolution BC-12-08-21-B, Updating Public Gathering

Guidelines During Public Health State of Emergency - COVID-19, prohibits indoor public meetings from occurring when COVID-19 Case Activity rates are above low in Brown and Outagamie Counties, COVID-19

Percent Positive rates are above low in Brown and Outagamie Counties, and when COVID-19 Community

Transmission Rates by ZIP Code Tabulation Area are above low in the designated ZIP Codes or the ZIP Code

in which the activity is being held, as identified on the Wisconsin Department of Health Services website for

the most recent period. The Nation has not yet met these thresholds for holding an indoor public meeting. Although there will be no in person public meeting, the public comment period will still occur, and individuals

can participate in the legislative process by submitting written comments, questions, or other input via e-mail

to LOC@oneidanation.org.

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BUDGET MANAGEMENT AND CONTROL LAW

AMENDMENTS

LEGISLATIVE ANALYSIS

SECTION 1. EXECUTIVE SUMMARY

Intent of the

Proposed Law

Purpose

Affected

Entities

Analysis by the Legislative Reference Office

 Revise the name of this law from Budget Management and Control Law to Budget

and Finances Law;

 Expand the purpose and policy of this Law to address other financial policies and

procedures for the Nation beyond just the budget process [1 O.C. 121.1-1, 121.12];

 Eliminate the strategic planning provisions from this Law, instead providing simply

that the Oneida Business Committee should develop and adopt a strategic plan,

broad goals, or priorities for the Nation that the budget shall reflect[1 O.C. 121.41(c), 121.5-1(b)];

 Clarify the authority and responsibilities of those individuals who play a part in the

Nation’s budget process [1 O.C. 121.4];

 Simplify the budget process and procedure contained in the Law in an effort to

improve the Nation’s compliance with the Law and provide more flexibility to

adjust the budget development and adoption procedure to meet the Nation’s current

circumstances [1 O.C. 121.5];

 Include new provisions which address:

 unbudgeted expenditures [1 O.C. 121.6-4];

 obligated future expenditures [1 O.C. 121.6-5];

 capital contributions [1 O.C. 121.6-7];

 grants [1 O.C. 121.7];

 debt [1 O.C. 121.8];

 employment and labor allocations [1 O.C. 121.9]; and

 unbudgeted positions. [1 O.C. 121.6-4].

To set forth the requirements to be followed by the Oneida Business Committee and

Oneida fund units when preparing the budget to be presented to the General Tribal

Council for approval, and to establish financial policies and procedures for the Nation

which:

 institutionalize best practices in financial management to guide decision makers in

making informed decisions regarding the provision of services, implementation of

business plans for enterprises, investments, and capital assets;

 provide a long term financial prospective and strategic intent, linking budget

allocations to organizational goals, as well as providing fiscal controls and

accountability for results and outcomes;

 identify and communicate to the membership of the Nation spending decisions for

the government function, grant obligations, enterprises, membership mandates,

capital expenditures, technology projects, and capital improvement projects;

 establish a framework for effective financial risk management; and

 encourage participation by the Nation’s membership. [1 O.C. 121.1-1].

Oneida Business Committee, Finance Administration, Executive Managers, Oneida

Fund Units.

Page 1 of 19

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Related

Legislation

Public Meeting

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Legislative Procedures Act, Internal Audit law, Emergency Management law, Oneida

Personnel Policies and Procedures, Administrative Rulemaking law, Furlough Policy,

Layoff Policy, Conflict of Interest law, Code of Ethics law, Removal law.

A public comment period has not yet been held.

A fiscal impact statement has not yet been requested.

SECTION 2. LEGISLATIVE DEVELOPMENT

A. Background. The Budget Management and Control law (“the Law”) was adopted by the Oneida

Business Committee through resolution BC-02-08-17-C to set forth the requirements to be followed

by the Oneida Business Committee and Oneida fund units when preparing the budget to be presented

to the General Tribal Council for approval and to establish a triennial strategy planning process for the

Nation’s budget. [1 O.C. 121.1-1]. On August 12, 2020, during an executive session discussion on the

supervision of the Chief Financial Officer, the Oneida Business Committee adopted a motion to send

the entire subject of supervision of the Chief Financial Officer to the LOC for further analysis to create

permanent amendments in the Budget Management and Control law for Tiers III, IV, and V for future

events. The Legislative Operating Committee added the Law to its Active Files List on October 7, 2020.

B. Emergency Amendments Adopted through Resolution BC-11-24-20-E. In November 2020, the

Oneida Business Committee sought emergency amendments to the Law to address the adoption of the

Nation’s budget during the COVID-19 Public Health State of Emergency. Due to the COVID-19

pandemic, holding a General Tribal Council meeting to adopt the budget would place members in

significant jeopardy of contact with the virus and cause the virus to spread throughout the community,

which would unduly jeopardize the health and safety of elders, children and adults. On November 24,

2020, the Oneida Business Committee adopted an emergency amendment to the Law through the

adoption of resolution BC-11-24-20-E which included a new provision that provided that in the event

that the Nation proclaims an emergency, in accordance with the Emergency Management law, which

prevents presentation and adoption of the budget by the General Tribal Council, the Oneida Business

Committee shall adopt the Nation’s budget. These emergency amendments to the Law were set to

expire on May 24, 2021.

C. Emergency Amendments Adopted through Resolution BC-05-12-21-C. At the April 28, 2021, Oneida

Business Committee meeting the Nation’s Secretary provided a memorandum which expressed

concerns regarding the Nation’s lack of compliance with the Law and requested that the Oneida

Business Committee make one of the following considerations: an emergency repeal of the Law due to

the fact that the processes and procedures, specifically the deadlines for the various steps of the budget

process contained in the law are not currently being followed; or emergency amendments to the Law

to remove much of the budget process and/or deadlines and revise the Law so it simply states a budget

should be adopted by September 30th. The Oneida Business Committee then adopted a motion directing

the Legislative Operating Committee to develop emergency amendments to the Law to address this

issue. The Oneida Business Committee then adopted emergency amendments to the Law on May 12,

2021, through resolution BC-05-12-21-C which removed details of the budget process from the Law

and instead directed the Treasurer to develop the necessary guidelines and procedures, including

specific deadlines, for the Nation’s budget development process, and then submit those guidelines for

the development of the budget to the Oneida Business Committee for review and approval. These

emergency amendments to the Law were set to expire on November 12, 2021.

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D. Emergency Amendments Extended through Resolution BC-11-10-21-B. On November 10, 2021, the

Oneida Business Committee extended the emergency amendments to the Law adopted through

resolution BC-05-12-21-C for an additional six (6) month period. The Legislative Procedures Act

allows the Oneida Business Committee to extend emergency amendments for a six (6) month time

period. [1 O.C. 109.9-5(b)]. A six (6) month extension of the emergency amendments to the Law was

requested to provide additional time for the Legislative Operating Committee to process the adoption

of permanent amendments to the Law. The emergency amendments to the Law will now expire on May

12, 2022.

E. The Legislative Operating Committee is now seeking the permanent adoption of comprehensive

amendments to the Law.

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SECTION 3. CONSULTATION AND OUTREACH

A. The following positions within the Nation participated in the development of this Law and legislative

analysis:

 Treasurer;

 Chief Financial Officer;

 Assistance Chief Financial Officer;

 Budget Analyst; and

 Strategic Planner.

B. The following laws of the Nation were reviewed in the drafting of this analysis:

 Legislative Procedures Act;

 Internal Audit law;

 Emergency Management law;

 Oneida Personnel Policies and Procedures;

 Administrative Rulemaking law;

 Furlough Policy;

 Layoff Policy;

 Conflict of Interest law;

 Code of Ethics law; and

 Removal law.

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A. This Law has followed the process set forth in the Legislative Procedures Act (LPA).

 On October 7, 2020, the Legislative Operating Committee added this Law to its Active Files

List.

 On November 24, 2020, the Oneida Business Committee adopted an emergency amendment to

the Law through the adoption of resolution BC-11-24-20-E to address the adoption of the

Nation’s budget during the COVID-19 Public Health State of Emergency.

 On May 12, 2021, the Oneida Business Committee adopted additional emergency amendments

through resolution BC-05-12-21-C which removed details of the budget process from the Law

and instead directed the Treasurer to develop the necessary guidelines and procedures,

including specific deadlines, for the Nation’s budget development process, and then submit

those guidelines for the development of the budget to the Oneida Business Committee for

review and approval.

SECTION 4. PROCESS

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On November 3, 2021, the Legislative Operating Committee approved the draft of proposed

amendments to the Law.

 Additionally, on November 3, 2021, the Legislative Operating Committee approved the

emergency amendments extensions packet and forwarded these items to the Oneida Business

Committee for consideration.

 On November 10, 2021, the Oneida Business Committee extended the emergency amendments

to the Law for an additional six (6) month period through the adoption of resolution BC-11-1021-B.

 On December 15, 2021, the Legislative Operating Committee will consider the approval of an

updated draft of amendments to the Law and this legislative analysis. The Legislative Operating

Committee will also consider scheduling a public comment period to be held for the proposed

amendments to this Law.

B. At the time this legislative analysis was developed the following work meetings had been held

regarding the development of this Law:

 October 21, 2020: LOC work meeting held with the Treasurer, Chief Financial Officer,

Assistant Chief Financial Officer, Budget Analyst, and Strategic Planner.

 December 2, 2020: LOC work meeting.

 January 22, 2021: Work meeting with Chief Financial Officer, Assistant Chief Financial

Officer, Budget Analyst, and Strategic Planner.

 January 28, 2021: LOC work meeting.

 February 9, 2021: Work meeting with Treasurer, Chief Financial Officer, Assistant Chief

Financial Officer, Budget Analyst, and Strategic Planner.

 February 25, 2021: Work meeting with Treasurer, Chief Financial Officer, Assistant Chief

Financial Officer, Budget Analyst, and Strategic Planner.

 April 29, 2021: LOC work meeting.

 May 25, 2021: Work meeting with Chief Financial Officer, Assistant Chief Financial Officer,

and Budget Analyst.

 June 16, 2021: Work meeting with Treasurer, Chief Financial Officer, Assistant Chief

Financial Officer, and Budget Analyst.

 July 7, 2021: Work meeting with Treasurer, Chief Financial Officer, Assistant Chief Financial

Officer, and Budget Analyst.

 October 12, 2021: Work meeting with Treasurer, Chief Financial Officer, Assistant Chief

Financial Officer, and Budget Analyst.

 October 14, 2021: LOC work meeting.

 October 15, 2021: LOC work meeting.

 October 20, 2021: LOC work meeting.

 November 3, 2021: LOC work meeting.

 November 4, 2021: Work Meeting with the Chief Financial Officer, Assistant Chief Financial

Officer, and Budget Analyst.

 November 9. 2021: LOC work meeting.

C. COVID-19 Pandemic’s Effect on the Legislative Process. The world is currently facing a pandemic

of COVID-19. The COVID-19 pandemic has resulted in high rates of infection and mortality, as well

as vast economic impacts including effects on the stock market and the closing of all non-essential

businesses. A public meeting for the proposed amendments to the Law will not be held due to the



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COVID-19 pandemic, but a public comment period for the submission of written comments will be

held open.

 Declaration of a Public Health State of Emergency.

 On March 12, 2020, Chairman Tehassi Hill signed a “Declaration of Public Health State

of Emergency” regarding the COVID-19 pandemic which declared a Public Health State

of Emergency for the Nation until April 12, 2020, and set into place the necessary authority

for action to be taken and allows the Nation to seek reimbursement of emergency

management actions that may result in unexpected expenses.

 The Public Health State of Emergency has since been extended until January 23, 2021, by

the Oneida Business Committee through the adoption of resolutions BC-03-28-20-A, BC05-06-20-A, BC-06-10-20-A, BC-07-08-20-A, BC-08-06-20-A, BC-09-09-20-A, BC-1008-20-A, BC-11-10-20-A, BC-12-09-20-D, BC-01-07-21-A, BC-02-10-21-A, BC-03-1021-D, BC-05-12-21-A, BC-06-23-21-B, BC-07-28-21-N, BC-09-22-21-A, and BC-11-2421-F.

 COVID-19 Core Decision Making Team Declaration: Suspension of Public Meetings under the

Legislative Procedures Act.

 On March 27, 2020, the Nation’s COVID-19 Core Decision Making Team issued a

“Suspension of Public Meetings under the Legislative Procedures Act” declaration which

suspended the Legislative Procedures Act's requirement to hold a public meeting during

the public comment period, but allows members of the community to still participate in the

legislative process by submitting written comments, questions, data, or input on proposed

legislation to the Legislative Operating Committee via e-mail during the public comment

period.

 Oneida Busines Committee Resolution BC-12-8-21-B, Updating Public Gathering Guidelines

During Public Health State of Emergency - COVID-19.

 On December 8, 2021, the Oneida Business Committee adopted resolution BC-12-08-21B, Updating Public Gathering Guidelines During Public Health State of Emergency COVID-19, which superseded Oneida Business Committee resolution BC-08-13-21-A,

Setting Public Gathering Guidelines During Public Health State of Emergency - COVID19, and provides updated guidelines on holding meetings both indoors and outdoors.

 This resolution provides that when the following levels are met, indoor meetings of the

Nation are feasible, provided that all organizers and participants should consider additional

health safety measures when attending such as wearing a face mask, washing hands

frequently, and social distancing:

 When COVID-19 Case Activity rates are at or below low in Brown and Outagamie

Counties, or the county in which the activity is being held, as identified on the

Wisconsin Department of Health Services website for the most recent period.

 When COVID-19 Percent Positive rates are at or below low in Brown and

Outagamie Counties, or the county in which the activity is being held, as identified

on the Wisconsin Department of Health Services website for the most recent

period.

 When COVID-19 Community Transmission Rates by ZIP Code Tabulation Area

are at or below low in designated ZIP Codes or the ZIP Code in which the activity

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is being held, as identified on the Wisconsin Department of Health Services

website for the most recent period.



Conclusion.

 Although a public meeting will not be held on the proposed amendments to the Law, a

public comment period will still be held open in accordance with resolution BC-12-08-21B and the Legislative Procedures Act as modified by the COVID-19 Core Decision Making

Team’s “Suspension of Public Meetings under the Legislative Procedures Act” declaration.

SECTION 5. CONTENTS OF THE LEGISLATION

A. Purpose and Policy. Both the purpose and policy section of this law has been extended through the

proposed amendments. The purpose of this Law has always been to set forth the requirements to be

followed by the Oneida Business Committee and the Oneida fund units when preparing the budget to

be presented to the General Tribal Council for approval, but now the Law goes on to provide that the

purpose is also to establish financial policies and procedures for the Nation which: institutionalize best

practices in financial management to guide decision makers in making informed decisions regarding

the provision of services, implementation of business plans for enterprises, investments, and capital

assets; provide a long term financial prospective and strategic intent, linking budget allocations to

organizational goals, as well as providing fiscal controls and accountability for results and outcomes;

identify and communicate to the membership of the Nation spending decisions for the government

function, grant obligations, enterprises, membership mandates, capital expenditures, technology

projects, and capital improvement projects; establish a framework for effective financial risk

management; and encourage participation by the Nation’s membership. [1 O.C. 121.1-1]. The policy

of the Nation has been amended so that it is clear that the Nation relies on balanced-based budgeting

strategies, not value-based budgeting strategies as previously included in the Law, which identify the

proper authorities and ensure compliance and enforcement. [1 O.C. 121.1-2]. The policy has also been

expanded to include that the Nation shall use Generally Accepted Accounting Principles (GAAP),

established by the Financial Accounting Standards Board, and the Governmental Accounting Standards

Board (GASB) in accounting and reporting for the financial activities of the various entities of the

Nation, unless they conflict with applicable legal requirements. [1 O.C. 121.1-2].

 Effect. The proposed amendments to the purpose and policy provisions of the Law provide greater

insight on the various general financial policies and procedures of the Nation that this Law governs

in addition to the requirements to be followed by the Oneida Business Committee and the Oneida

fund units when preparing the budget to be presented to the General Tribal Council for approval.

B. Removal of the Strategic Planning Provisions. The provisions of the Law regarding strategic

planning, previously found in section 121.4, has been removed from the Law. Previously, the Law

included detailed provisions on the Oneida Business Committee’s development of the triennial strategic

plan, as well as the fund unit’s contribution to the strategic plan. Now, the Law simply references that

it is a responsibility of the Oneida Business Committee to develop priorities, a strategic plan, or broad

goals to assist in guiding the budget [1 O.C. 121.4-1(c)], and to review the draft budget developed by

the Treasurer each year to ensure that it is consistent with the Nation’s strategic plan, broad goals, and

budget strategy. [1 O.C. 121.5-4(b)]. The budget is required to align with any strategic plan, broad

goals, or priorities developed and adopted by the Oneida Business Committee on behalf of the Nation.

[1 O.C. 121.5-1(b)].

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Effect. The provisions of the Law regarding the strategic planning process were removed to allow

greater flexibility in how the Oneida Business Committee and the corresponding fund units develop

a strategic plan. In August 2020, the Oneida Business Committee hired a Strategic Planner whose

role and responsibilities include assisting the Oneida Business Committee with their strategic

planning responsibilities. Removing the details of the strategic planning process from this Law will

allow the Strategic Planner flexibility in changing the process for how a strategic plan is developed

until the most effective and efficient process is found.

C. Authority and Responsibilities. Section 121.4 has been reorganized as the authority and

responsibilities section of the Law and contains provisions that were previously found in the Law as

well as new provisions. This section of the Law provides the various authority and responsibilities of

different entities including the Oneida Business Committee, the Treasurer, the Chief Financial Officer

(CFO), and the managers. The authorities and responsibilities of the Oneida Business Committee has

been expanded. Previously the Law provided that the Oneida Business Committee was responsible for

budget oversight, necessary emergency action, and supervision of the CFO. Now the Law provides that

the Oneida Business Committee shall oversee the development and implementation of the Nation’s

budget; develop priorities, a strategic plan, or broad goals to assist in guiding the budget; and exercise

the authority provided in Article IV, Section 1, of the Constitution and Bylaws of the Oneida Nation,

as delegated to the Oneida Business Committee by the General Tribal Council. [1 O.C. 121.4-1]. In

regard to the authority and responsibilities of the Treasurer, the Law has been expanded to include

accept, receive, receipt for, preserve and safeguard all funds in the custody of the Nation, whether they

be funds of the Nation or special funds for which the Nation is acting as trustee or custodian; and deposit

all funds in such depository as the Nation shall direct and shall make and preserve a faithful record of

such funds in addition to the responsibilities previously found in the Law. [1 O.C. 121.4-2]. In regard

to the authority and responsibilities of the CFO, the Law has been expanded to include the following

responsibilities in addition to the responsibilities previously found in the Law: ensure the Nation’s

budget is properly implemented; assist with the submission and presentation of the Treasurer’s report

to the Oneida Business Committee, which shall specifically include any monthly variances that are

either: a difference of three percent (3%) or more from the adopted annual budget or fifty thousand

dollars ($50,000) or more in total; provide the Oneida Business Committee with information and reports

as requested; present the Treasurer’s report and hold financial condition meetings with the Nation’s

management on a minimum of a quarterly basis; and inform the appropriate Executive Manager of any

fund unit which does not follow the budget development process guidelines or deadlines as set forth by

the Treasurer. [1 O.C. 121.4-3]. In regard to the authority and responsibilities of the managers, the Law

has been expanded to include the following responsibilities in addition to the responsibilities previously

found in the Law submit a budget for their fund unit in accordance with the budget schedule and

guidelines as adopted by the Oneida Business Committee; and that the managers report to their relevant

Executive Manager in addition to the CFO any explanations and corrective action for monthly

variances. [1 O.C. 121.4-3].

 Effect. The expansion of the authorities and responsibilities section of the Law ensures that the

authorities and responsibilities of the various entities and individuals who play a role in the

execution of this Law is clear and transparent to all parties involved. The increased transparency in

the authorities and responsibilities in the proposed amendments also hopes to increase

accountability and compliance with the Law.



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D. General Information on the Budget. The Law provides general information on the Nation’s budget.

The Nation is required to develop, adopt, and manage an annual budget, of which, all revenues and

expenditures of the Nation shall be in accordance with. [1 O.C. 121.5-1]. The Nation’s budget is

required to be a balanced budget, meaning that it does not propose to spend more funds than are

reasonably expected to become available to the Nation during that fiscal year. [1 O.C. 121.5-1(a)]. The

Law expressly prohibits underwriting debt resources or the utilization of existing debt instruments to

balance the Nation’s annual budget. [1 O.C. 121.5-1(a)(1)]. Information on the Nation’s corporate

entities is not included in the Nation’s budget. [1 O.C. 121.5-1(c)]. The provisions regarding the content

of the budget remain as previously provided in the Law, except that a new requirement for the content

of the budget was included. Now the Law requires that a summary of employment position counts,

including prior year, current year, and budgeted year be included in the Nation’s budget. [1 O.C. 121.52(e)]. A new provision was added to the Law to address the fund categories of the Nation’s budget.

The Nation’s budget is now required to include the General Fund – which is the Nation’s main operating

fund which is used to account for all financial resources not accounted for in other funds; the Permanent

Executive Contingency Fund – which is used by the Nation to prevent default on debt and to sustain

operations during times of extreme financial distress; and the Grant Reserve Fund – which is used by

the Nation to pre-fund the expenditures of grants upon receipt. [1 O.C. 121.5-3].

 Effect. The proposed amendments to the Law provide greater clarification on general principles

regarding the Nation’s budget. The requirement that the Nation’s budget be a balanced budget, that

was not balanced through the use of debt instruments, sets the overall tone and provides guidance

for how the budget is then developed.

E. Budget Adoption Procedure. The Law sets forth the procedure to be followed when developing the

Nation’s budget. Previously, the Law was very detailed and contained a great amount of process and

procedure in regard to the development of the budget. Previously the budget development and adoption

procedure in the Law was as follows: the Treasurer’s office was required to schedule at least one (1)

community input budget meeting prior to December 1st of each year where community members are

afforded an opportunity to provide input as to what should be included in the upcoming fiscal year

budget. The Treasurer then had to place a community budget input meeting packet on the Oneida

Business Committee agenda no later than the last Oneida Business Committee meeting in January. The

Oneida Business Committee was then required to review the community budget input meeting packet

and hold work meetings to create a priority list of services of the Nation, which had to be approved by

resolution no later than the last meeting in February. Then the Chief Financial Officer was required to

develop the necessary guidelines, including specific deadlines, to be followed by the managers that

have budget responsibility in preparing and submitting proposed budgets, and submit those guidelines,

as approved by the Treasurer, to the Oneida Business Committee. The Oneida Business Committee was

then responsible for revising the guidelines as necessary, and approving those guidelines within thirty

(30) calendar days of receiving the guidelines from the Chief Financial Officer. The Chief Financial

Officer was then responsible for receiving, reviewing, and compiling the proposed budgets into the

Nation’s draft budget, and presenting that draft budget to the Oneida Business Committee no later than

the last Oneida Business Committee meeting in May. In the month of May, the CFO and the Oneida

Business Committee would meet to review the draft budget and provide any recommendations for

modifications, and then meet with the managers of each fund unit for which the Oneida Business

Committee is considering altering the fund unit’s proposed budget. The Oneida Business Committee

was required to complete all meetings with fund unit managers by the end of June each year. The

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Oneida Business Committee would then work with fund unit managers and the CFO to compile a final

draft budget to be presented to the General Tribal Council, which had to be approved, by resolution of

the Oneida Business Committee, to be presented to the General Tribal Council by the end of July each

year. Once the Oneida Business Committee has approved the final draft budget, the Treasurer was then

required to hold, at a minimum, two (2) community informational meetings to present the contents of

the final draft budget that will be presented to the General Tribal Council. The Oneida Business

Committee was required to present the budget to the General Tribal Council with a request for adoption

by resolution no later than September 30th of each year. In the event that the General Tribal Council

did not adopt a budget by September 30th, the Oneida Business Committee was permitted to adopt a

continuing budget resolution(s) until such time as a budget is adopted. The proposed amendments to

the Law take a much more simplified approach. The proposed amendments to the Law provide that the

Treasurer shall develop the necessary guidelines, including specific timelines and deadlines, to be

followed by the managers that have budget responsibility in preparing and submitting proposed

budgets, and that the Treasurer shall submit the guidelines to the Oneida Business Committee for review

and approval through the adoption of a resolution. [1 O.C. 121.5-4(a)]. The deadline for when the

Treasurer shall submit their budget guidelines to the Oneida Business Committee for review and

approval shall be set through the adoption of a resolution. [1 O.C. 121.5-4(a)(3)]. The Treasurer’s

guidelines are required to include at least one (1) opportunity for community input from the Nation’s

membership on what should be included in the upcoming fiscal year budget. [1 O.C. 121.5-4(a)(1)].

Each fund unit is then responsible for complying with the budget schedule and guidelines to submit a

proposed budget to the Treasurer. [1 O.C. 121.5-4(a)(2)]. The provisions of the Law regarding the

review and compilation of all annual proposed budgets into the final draft budget to be presented to the

General Tribal Council, and subsequent community meetings regarding the budget, are substantially

similar to the provisions of the Law that were previously excluded without excess process and deadline

dates. [1 O.C. 121.5-4(b)-(e)]. The proposed amendments to the Law also incudes a new emergency

budget adoption provision which provides that in the event that the Nation proclaims an emergency, in

accordance with the Emergency Management law, that stays in effect for at least one (1) month and

prevents the presentation to and adoption of the budget by the General Tribal Council, the Oneida

Business Committee shall adopt the Nation’s budget. [1 O.C. 121.5-4(e)(2)]. The proposed

amendments then address amendments to the Nation’s budget and provides that after the budget is

adopted, amendments of the budget shall not be permitted unless it is necessary to avoid a budget

deficit, and the Oneida Business Committee is responsible for adopting an amendment to the budget

through resolution of the Nation, but notification of the budget amendment is required to be made at

the next available General Tribal Council meeting. [1 O.C. 121.5-5].

 Effect. The proposed amendments to the Law greatly simplify and streamline the budget

development and adoption procedure. Since the original adoption of this Law in 2017, the Nation

has struggled to comply with all the provisions and deadlines contained in this Law. Although the

proposed amendments to the Law keep the same general framework, it provides more flexibility to

adjust the budget development and adoption procedure to meet the Nation’s current circumstances

so that the most effective and efficient process can be utilized.

F. Expenditures and Assets. Section 121.6 of the Law provides information on expenditures and assets

and addresses the following topics: authority to expend funds, the Procurement Manual, fees and

charges, unbudgeted expenditures, obligated future expenditures, unexpended funds, capital

contributions, and capital improvements. Previously, the Law provided that the Treasurer’s authority

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to expend appropriated funds is delegated to the CFO, who shall make such expenditures in accordance

with the adopted budget. The Law then previously provided that authority is necessarily delegated to

other managers, including executive managers, of the Nation who manage the budgets, pursuant to their

job descriptions based on the procurement manual rules developed by the Purchasing Department. Now

the Law has been revised to provide that it is the Oneida Business Committee that has the authority to

expend appropriated funds in accordance with the Nation’s adopted budget pursuant to the Procurement

Manual developed by the Purchasing Department, and that the authority to expend funds is then

necessarily delegated to other managers, including Executive Managers of the Nation who manage

budgets pursuant to their job descriptions based on the Procurement Manual. [1 O.C. 121.6-1]. Instead

of requiring the Procurement Manual to be adopted as rules in accordance with the Administrative

Rulemaking law as previously required, the proposed amendments to the Law will now only require

that the Procurement Manual be approved by the Oneida Business Committee through the adoption of

a resolution. [1 O.C. 121.6-2]. The provision on fees and charges remains substantively the same as

previously included in the Law. [1 O.C. 121.6-3]. The provision regarding unbudgeted expenditures is

a new addition to the Law and provides guidance on the approval of unbudgeted expenditures, when

notification of unbudgeted expenditures is required to go to the General Tribal Council, and the

requirement for spending plans for unbudgeted supplemental funding that is received by the Nation. [1

O.C. 121.6-4]. The provision regarding obligated future expenditures is a new addition to the Law and

prohibits any fund unit from obligating the Nation to make any future expenditures beyond the current

budget year unless the fund unit identifies, and the Oneida Business Committee approves through the

adoption of a resolution, the source and extent of any future funds that are recommended to be held in

reserve to meet that future obligation. [1 O.C. 121.6-5]. The provisions regarding unexpended capital

improvement funds and unexpended capital expenditure funds remain the same as previously found in

the Law, except that clarification was added that unexpended capital expenditure funds shall be returned

to the General Fund. [1 O.C. 121.6-6]. The provision regarding capital contributions is a new addition

to the Law, and requires that any capital contributions made by the Nation be identified in the annual

budget, and any reassignment of a loan provided by the Nation into a capital contribution be noticed to

the General Tribal Council. [1 O.C. 121.6-7]. The Law then prohibits any assets of the Nation from

being divested or borrowed against to balance the annual budget. [1 O.C. 121.6-8]. The provisions of

the Law regarding capital improvement plans for both government services and enterprises remains as

found previously in the Law. [1 O.C. 121.6-9].

 Effect. The proposed amendments to the Law expend the information that is provided in the Law

regarding expenditures and assets of the Nation. The Procurement Manual developed by the

Purchasing Department was changed from a rule that had to be adopted in accordance with the

Administrative Rulemaking law to a manual that had to be approved by the Oneida Business

Committee through the adoption of a resolution in an effort to provide greater ease and flexibility

in making revisions to the Procurement Manual while still providing some oversight. New

provisions were included in the Law regarding unbudgeted expenditures, obligated future

expenditures, and capital contributions to provide greater insight on how these issues should be

handled by the Nation since the Law was previously silent on these matters.. It should be noted that

the Law provides that the Oneida Business Committee shall set through resolution a threshold

amount for unbudgeted expenditures that require notification by the Oneida Business Committee

to the General Tribal Council at the next available General Tribal Council meeting. [1 O.C. 121.64(b)]. Notification of unbudgeted expenditures is currently address by Oneida Business Committee

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resolution BC-10-08-08-A, Adopting Expenditure Authorization and Reporting Requirements.

Resolution BC-10-08-08-A requires that expenditures for items and specific projects which were

not identified in the approved budget and total two hundred and fifty thousand dollars ($250,000)

or more, shall be formally noticed to the General Tribal Council at the next available General Tribal

Council regular or special meeting. This resolution would control notification of unbudgeted

expenditure in compliance with section 121.6-4 of this Law until such a time that the resolution is

amended, rescinded, or superseded to provide a different threshold for unbudgeted expenditures

that requires notification to the General Tribal Council.

G. Grants. A new section regarding grants was added to the Law. Previously, the Law referenced grants

in regard to budget contingency planning, how grant funding may be utilized, and the exhaustion of

non-tribal funds. The Law previously provided that grant funds are exempt from requirements of the

budget contingency plan and any cost containment initiatives as such funding is not reliant on Tribal

contributions. Now the Law addresses expending grant funds, exhaustion of non-tribal funds, grant

reporting, a Grant Reserve Fund Account, and grant funded positions. The Law currently reflects the

same guidance on expending grant funds as was previously included in the Law, except now the Law

clarifies that grant funds may also be utilized for incentives and retention efforts. [1 O.C. 121.7-1(a)].

The Law then clarifies that Grant funds may be utilized for an expenditure even when other policies of

the Nation do not allow for Tribal contribution to make that same expenditure, if only grant funds are

utilized for the expenditure and all requirements or obligations of the grant are met, provided that, grant

funds may be subject to the requirements of the budget contingency plan and any cost containment

initiatives adopted by the Oneida Business Committee. [1 O.C. 121.7-1(b)]. The provision on the

exhaustion of non-tribal funds remains the same as previously included in the Law. The provisions on

grant reporting are new additions to the Law. At the time of submission of proposed annual budgets,

any fund unit which receives grant funding is required to submit a status report of the grant funding

received to the Oneida Business Committee. [1 O.C. 121.7-3]. The Law now creates a Grant Reserve

Fund account for the Nation, which is an obligated fund, to be used to pre-fund the expenditures of

grants upon receipt, that is fully funded with separately identified cash resources. [1 O.C. 121.7-4]. The

Law then provides guidance on grant funded positions, providing that if the grant funding for a fully

grant funded position is eliminated, then the position shall be eliminated until such a time that a new

position can be included and approved in the Nation’s annual budget and labor allocations. [1 O.C.

121.7-5].

 Effect. The purpose of the new provisions regarding grants that have been added to the Law is to

add clarification to ensure that grants are utilized effectively and efficiently within Nation. The

expanded provisions of the Law regarding the utilization of grants will provide more flexibility in

how grant funds are spent. The provisions of the Law regarding grant reporting will ensure that

pertinent information on grants is efficiently tracked and shared with the Oneida Business

Committee. The creation of the Grant Reserve Fund account will ensure that the Nation is prepared

and ready to pre-fund the expenditure of grants if needed.

H. Debts. A new section regarding debt was added to the Law. Previously, the Law only referenced debt

in regard to allowable payments to be made from the Permanent Executive Contingency Fund account

under budget contingency planning guidelines. This new section of the Law addresses general

provisions on debt, notice of the acquisition of debt, use of debt, credit ratios, and corporate debt. The

Law provides that any acquisition of debt by the Nation shall be processed in accordance with sound

fiscal diligence, and that the Nation will comply with all relevant federal and state banking laws, rules,

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and policies applicable to the credit agreement. [1 O.C. 121.8-1]. Any debt instrument utilized by the

Nation is prohibited from exceeding the life of what is being encumbered. [1 O.C. 121.8-1(a)]. The

Law now provides guidance on when the acquisition of debt is required to be noticed to the General

Tribal Council. Any debt underwritten by the Nation for one million dollars ($1,000,000) or more shall

be noticed to the General Tribal Council at the next available meeting after the execution of the credit

agreement encumbering all pledges of repayment. [1 O.C. 121.8-2]. Credit can then be used for project

capital, general use, financing of equity, and all unspecified uses. [1 O.C. 121.8-3]. The Law then

provides guidance on maintaining fiscally responsible prudent credit ratios – such as the Debt Service

Coverage Ratio and the Fixed Charge Coverage Ratio – in accordance with Generally Accepted

Accounting Principles. [1 O.C. 121.8-4]. The section on debt then prohibits the Nation from being

obligated to any debt obligations of its corporate entities. [1 O.C. 121.8-5].

 Effect. It is essential for effective budget management and financial control that the Nation have

guidelines for the acquisition and utilization of debt. The provisions included in the Law will assist

in ensuring that the Nation is fiscally responsible and exercising sound diligence if utilizing debt in

the future.

I. Employment and Labor Allocations. A new section regarding employment and labor was added to

the Law. Previously the Law did not address employment levels within the Nation or labor allocations.

This new section of the Law addresses an employment cap for the Nation, a labor allocations list, and

unbudgeted positions. The Law will now require that the Oneida Business Committee adopt an

employment cap for the Nation which sets the maximum number of full-time equivalent employees to

be employed by the Nation. [1 O.C. 121.9-1]. The Law also requires that the Oneida Business

Committee adopt a labor allocations list which identifies the number of full-time equivalent employees

each employment area of the Nation is allocated. [1 O.C. 121.9-2]. The Law then prohibits any position

which has not been specifically budgeted for and included in the labor allocation list, while specifying

that budgeted labor dollars and approved positions shall not be transferrable in any form. [1 O.C. 121.93]. Although unbudgeted positions are expressly prohibited, and exception was included in the Law

which allows the Oneida Business Committee to authorize unbudgeted positions for a fund unit. [1

O.C. 121.9-3(a)].

 Effect. This is the first time that an employment cap or a labor allocations list is addressed in the

Law. These provisions were included in the Law in an effort to ensure that the Nation maintains a

manageable employment level. Costs related to maintaining the thousands of individuals employed

by the Nation is one of the Nation’s highest costs it must budget for, so it is essential that we are

able to ensure that the Nation maintains control over sustainable employee levels. The requirement

to maintain a labor allocation list will also ensure that the labor distribution throughout the various

employment areas of the Nation is regularly reviewed so that it can be ensured that labor is allocated

throughout the employment areas based on the needs of the Nation so that the best service can be

provided by all employment areas. [1 O.C. 121.9-2]. Although this will be the first time the Law

addresses an employment cap, this issue has previously been addressed through resolution by the

Oneida Business Committee. One such example of the Oneida Business Committee adopting an

employment cap for the Nation occurred within the adoption of the Fiscal Year 2021 budget as

adopted through resolution BC-11-24-20-F, Approval of Final Draft Fiscal Year 2021 Budget and

Budget Directives, which set an employment cap of two thousand and two hundred (2,200)

employees.

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J. Budget Contingency Planning. The provisions of the Law regarding budget contingency planning

were moved from what used to be the strategic planning section of the Law to its own section. The

amendments to the budget contingency planning section of the Law clarifies that emergency

proclamations qualify as extreme financial distress, while tribal shutdowns – which occurs when the

General Tribal Council has not approved a budget for the Nation prior to the beginning of a new fiscal

year – does not qualify as extreme financial distress. [1 O.C. 121.10-1(a)]. The Law requires that the

Oneida Business Committee maintain a Permanent Executive Contingency Fund account. Previously,

the Law provided that the Treasurer, in consultation with the CFO, shall establish, and the Oneida

Business Committee shall approve, the level of business continuity funds required in the Permanent

Executive Contingency account, that the Treasurer shall set aside business continuity funds in the

Permanent Executive Contingency account until the established level has been achieved. Now the Law

was clarified that the Permanent Executive Contingency Fund account is a restricted fund, and that

Permanent Executive Contingency Fund account shall consist of a minimum reserve of one (1) year of

operating expenses to ensure continuity of business for the Nation. [1 O.C. 121.10-4(a)]. The

amendments also clarify that the Oneida Business Committee shall approve through the adoption of a

resolution the percentage of the annual budget that is required to be set aside in the Permanent Executive

Contingency Fund account until the established level has been achieved. [1 O.C. 121.10-4(b)].

 Effect. In regard to the clarification on what constitutes extreme financial distress, Tribal

shutdowns was removed from the Law as an example of extreme financial distress because it was

not accurate that the General Tribal Council not approving a budget for the Nation prior to the

beginning of a new fiscal year that means the Nation has shut down and is in extreme financial

distress. The Law already addresses if the General Tribal Council does not adopt a budget by

September 30th of each year and provides that the Oneida Business Committee may then adopt a

continuing budget resolution(s) until such time as a budget is adopted. [1 O.C. 121.5-4(e)(1)].

Therefore, budget contingency planning for if the General Tribal Council does not adopt a budget

by September 30th of each year is not necessary. Additionally, emergency proclamations were

added as an example of extreme financial distress based on the Nation’s experience with the

COVID-19 pandemic and its resulting emergency proclamations. In regard to the amendments on

the Permanent Executive Contingency Fund Account, clarification was added so that the Law is

specific as to what level of funds is required to be in the Permanent Executive Contingency Fund

account, and that the Oneida Business Committee will approve through resolution the percentage

of the annual budget that is required to be set aside in the Permanent Executive Contingency Fund

account each year. These clarifications will ensure that the Treasurer and the Oneida Business

Committee can properly plan to fund the Permanent Executive Contingency Fund account so that

the Nation is prepared for times of extreme financial distress.

K. Reporting. Clarification was added to this section of the Law which provides that the Treasurer’s

monthly reports to the Oneida Business Committee should include revenue and expense summaries. [1

O.C. 121.11-1(a)]. Additionally, a new provision was added to this section of the Law which addresses

annual and semi-annual reporting to the General Tribal Council. The Law now states that the Treasurer

shall report on all receipts and expenditures and the amount and nature of all funds in their possession

and custody, at the annual and semi-annual General Tribal Council meetings, and at such other times

as requested by the General Tribal Council or the Oneida Business Committee. [1 O.C. 121.11-2]. The

Treasurer’s reports are also required to include an independently audited annual financial statement that

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provides the status or conclusion of all the receipts and debts in possession of the Treasurer including,

but not limited to, all corporations owned in full or in part by the Nation. [1 O.C. 121.11-2(a)].

 Effect. The revisions to the Law in this section provide more clarify on what information is

expected to be included in the Treasurer’s reports to the Oneida Business Committee and the

General Tribal Council. Although a new addition to this Law, the requirements of section 121.112(a) are not new requirements for the Treasurer’s reports, and this information was previously

contained in resolution GTC-11-15-08-C, Treasurer’s Report to include all Receipts and

Expenditures and the Amount and Nature of all Funds in the Treasurer’s Possession and Custody.

L. Enforcement. A provision was added to the enforcement section of the Law that provides that the

Executive Managers shall notify the Oneida Business Committee of any fund unit which does not

comply with the budget schedule or guidelines. [1 O.C. 121.12-1(a)]. Then a list of all fund units which

did not comply with the budget schedule or guidelines shall be included in the annual report to the

General Tribal Council. [1 O.C. 121.12-1(a)].

 Effect. This provision was added to the Law in an effort to encourage compliance with the Law

by the fund units, and ensure there is accountability for those fund units that do not comply with

the Law. Requiring this information to be shared in the annual report to the General Tribal Council

also ensures transparency with the information shared with the Oneida Business Committee and

the General Tribal Council.

M. Minor Drafting Changes. Additional drafting and formatting changes have been made throughout

the Law for clarity.

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SECTION 6. EXISTING LEGISLATION

A. Related Legislation. The following laws of the Nation are related to this Law:

 Administrative Rulemaking law. The Administrative Rulemaking law provides an efficient,

effective and democratic process for enacting and revising administrative rules. [1 O.C. 106.12].

 Previously, this Law required the Procurement Manual to be adopted as rules in

accordance with the Administrative Rulemaking law. The proposed amendments to the

Law remove this provision and now only require that the Procurement Manual be

approved by the Oneida Business Committee through the adoption of a resolution. [1

O.C. 121.6-2].

 This Law no longer delegates authority for the promulgation of rules in accordance

with the Administrative Rulemaking law.

 Internal Audit Law. The Internal Audit law creates a process by which internal audits are

conducted upon the Nation’s entities and to delegate responsibilities for the purposes of

conducting such audits. [1 O.C. 108.1-1].

 The Law provides that the Internal Audit Department, annually, shall conduct

independent comprehensive performance audits, in accordance with the Nation’s Audit

law, the Financial Accounting Standards Board (FASB) and the Governmental

Accounting Standards Board (GASB), of randomly selected fund units or of fund units

deemed necessary by the Oneida Business Committee or Internal Audit Department.

[1 O.C. 121.11-3].

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 Any internal audits conducted by the Internal Audit Department shall be made in

accordance with the audit process provided in the Internal Audit law. [1 O.C. 108.6].

Emergency Management Law. The purpose of the Emergency Management law is to provide

for the development and execution of plans for the protection of residents, property, and the

environment in an emergency or disaster; provide for the direction of emergency management,

response, and recovery on the Reservation, as well as coordinating with other agencies, victims,

businesses, and organizations; establish the use of the National Incident Management System

(NIMS); and designate authority and responsibilities for public health preparedness. [3 O.C.

302.1-1].

 This Law provides that in the event that the Nation proclaims an emergency, in

accordance with the Emergency Management law, that stays in effect for at least one

(1) month and prevents the presentation to and adoption of the budget by the General

Tribal Council, the Oneida Business Committee shall adopt the Nation’s budget. [1

O.C. 121.5-4(e)(2)].

 Under the Emergency Management law, the Oneida Business Committee is delegated

the responsibility to proclaim or ratify the existence of an emergency. [3 O.C. 302.81]. An emergency means a situation that poses an immediate risk to health, life, safety,

property, or environment which requires urgent intervention to prevent further illness,

injury, death, or other worsening of the situation. [3 O.C. 302.3-1(f)]. No proclamation

of an emergency by the Oneida Business Committee may last for longer than sixty (60)

days, unless renewed by the Oneida Business Committee. [3 O.C. 302.8-2].

Oneida Personnel Policies and Procedures. The Oneida Personnel Policies and Procedures is

the Nation’s law which governs employment. The Oneida Personnel Policies and Procedures

provides the process for handling complaints, disciplinary actions, and grievances. [Section

V.D.].

 The Law provides that violations of this Law shall be addressed using the applicable

enforcement tools provided by the Nation’s laws and policies including, but not limited

to, those related to employment with the Nation, conflicts of interest, ethics, and

removal from an elected position. [1 O.C. 121.12-2].

 An employee of the Nation who violates this Law may be addressed through the

disciplinary procedures found in Section V.D. of the Oneida Personnel Policies and

Procedures.

Conflict of Interest Law. The Conflict of Interest law ensures that all employees, contractors,

elected officials, officers, political appointees, appointed and elected members and all others

who may have access to information or materials that are confidential or may be used by

competitors of the Nation’s enterprises or interests be subject to specific limitations to which

such information and materials may be used in order to protect the interests of the Nation. [2

O.C. 217.1-1].

 The Law provides that violations of this Law shall be addressed using the applicable

enforcement tools provided by the Nation’s laws and policies including, but not limited

to, those related to employment with the Nation, conflicts of interest, ethics, and

removal from an elected position. [1 O.C. 121.12-2].

 The Conflict of Interest law provides that if a supervisor is provided credible evidence

that an employee has failed to disclose a conflict of interest, the employee shall be

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placed on leave pursuant to the Nation’s Investigative Leave Policy, except that the

duration of the investigation for an alleged conflict of interest shall be concluded within

seven (7) days of the employee being placed on leave. A supervisor shall terminate an

employee from his or her employment with the Nation when an investigation

substantiates that the employee failed to disclose a conflict of interest. [2 O.C. 217.61].

 The Conflict of Interest law provides that an Oneida Business Committee member who

fails to disclose a conflict of interest may be subject to removal pursuant to the

Removal Law or penalties pursuant to laws of the Nation regarding penalties. [2 O.C.

217.6-2].

 The Conflict of Interest law provides that an elected or appointed official of the Nation

who fails to disclose a conflict of interest may be subject to penalties pursuant to laws

of the Nation regarding penalties, and subject to removal pursuant to the Removal Law

for elected members, or have their appointment terminated by the Oneida Business

Committee pursuant to the law governing board, committees and commissions for

appointed members. [2 O.C. 217.6-3].

Code of Ethics. The Code of Ethics promotes the highest ethical conduct in all of its elected

and appointed officials, and employees. [1 O.C. 103.1-1].

 The Law provides that violations of this Law shall be addressed using the applicable

enforcement tools provided by the Nation’s laws and policies including, but not limited

to, those related to employment with the Nation, conflicts of interest, ethics, and

removal from an elected position. [1 O.C. 121.12-2].

 The Code of Ethics law provides that a government official who violates any portion

of the Code of Ethics as it applies to them, may be subject to removal, if elected, or

termination, if appointed. [1 O.C. 103.6-1(a)].

 The Code of Ethics law provides that an individual from a program or enterprise of the

Nation who violates any portion of the Code of Ethics as it applies to them, may be

subject to the disciplinary procedures found in the Oneida Personnel Policies and

Procedures. [1 O.C. 103.6-1(b)].

Removal Law. The Removal law governs the removal of persons elected to serve on boards,

committees and commissions of the Nation. [1 O.C. 104.1-1].

 The Law provides that violations of this Law shall be addressed using the applicable

enforcement tools provided by the Nation’s laws and policies including, but not limited

to, those related to employment with the Nation, conflicts of interest, ethics, and

removal from an elected position. [1 O.C. 121.12-2].

 An elected official of the Nation who violates this Law may be addressed through the

removal procedures found the Removal law.

Furlough Policy. The Furlough Policy enables the Nation to implement a furlough as a tool to

remedy an operating budget deficit. [2 O.C. 205.1-1].

 This Law provides that as part of the budget contingency plan, the Oneida Business

Committee may require the use of cost saving tools, provided that the use of such

complies with all laws of the Nation. [1 O.C. 121.10-2]. Cost saving tools may include

furloughs. [1 O.C. 121.10-2(c)].

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 Any furloughs made as part of the Nation’s budget contingency plan shall be made in

accordance with the furlough process provided in the Furlough Policy. [2 O.C. 205].

Layoff Policy. The purpose of the Layoff Policy is to establish a fair, respectful policy for

employee layoff and recall which enables the Nation’s programs and enterprises to operate

effectively and efficiently in varying economic conditions within the parameters of Oneida

Nation Seventh Generation mission, priorities, and objectives. [2 O.C. 207.1-1].

 This Law provides that as part of the budget contingency plan, the Oneida Business

Committee may require the use of cost saving tools, provided that the use of such

complies with all laws of the Nation. Cost saving tools may include layoffs.

 Any layoffs made as part of the Nation’s budget contingency plan shall be made in

accordance with the layoff process provided in the Layoff Policy. [2 O.C. 207].

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SECTION 8. ENFORCEMENT AND ACCOUNTABILITY

A. Enforcement. The Law provides that all employees and officials of the Nation are required to comply

with and enforce this Law to the greatest extent possible. [1 O.C. 121.12-1]. The Executive Managers

are required to notify the Oneida Business Committee of any fund unit which does not comply with the

budget schedule or guidelines. And then a list of all fund units which did not comply with the budget

schedule or guidelines shall be included in the annual report to the General Tribal Council. [1 O.C.

121.12-1].

B. Consequences of Violation of this Law. Violations of this law shall be addressed using the applicable

enforcement tools provided by the Nation’s laws and policies including, but not limited to, those related

to employment with the Nation, conflicts of interest, ethics, and removal from an elected position. [1

O.C. 121.12-2]. Additionally, this Law does not preclude the Nation from pursuing civil or criminal

charges under any federal or state civil or criminal laws, or any laws of the Nation. [1 O.C. 121.12-3].

SECTION 9. OTHER CONSIDERATIONS

A. Approval Through Adoption of a Resolution. There are many instances throughout this Law in which

the approval of information, plans, or guidelines by the Oneida Business Committee or the General

Tribal Council is required to occur through the adoption of a resolution.

 Examples. Examples of the requirement of approval through the adoption of a resolution can be

seen in the following instances throughout the Law:

 Section 121.5-4 Budget Schedule and Guidelines. The Treasurer is required to submit

budget guidelines to the Oneida Business Committee for review and approval through the

adoption of a resolution.

 Section 121.5-4(3) Budget Schedule and Guidelines Deadline. The Oneida Business

Committee is required to set a deadline through the adoption of a resolution for when the

Treasurer shall submit their budget guidelines to the Oneida Business Committee for

review and approval.

 Section 121.5-4(c) Final Draft Budget. The Oneida Business Committee shall approve,

by resolution, the final draft budget to be presented to the General Tribal Council.

 Section 121.5-4(e) Budget Adoption. The Oneida Business Committee shall present the

budget to the General Tribal Council with a request for adoption by resolution no later than

September 30th of each year.

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Section 121.5-4(e)(1) Continuing Budget Resolution. In the event that the General Tribal

Council does not adopt a budget by September 30th, the Oneida Business Committee may

adopt a continuing budget resolution(s) until such time as a budget is adopted by the

General Tribal Council.

 Section 121.5-5 Amendments to the Nation’s Budget. The Oneida Business Committee

shall be responsible for adopting any amendment to the budget through resolution of the

Nation.

 Section 121.6-2 Procurement Manual. The Procurement Manual, and any amendments

thereto, shall be approved by the Oneida Business Committee through adoption of a

resolution.

 Section 121.6-4(b) Notification of Unbudgeted Expenditures. The Oneida Business

Committee shall set through resolution a threshold amount for unbudgeted expenditures

that require notification by the Oneida Business Committee to the General Tribal Council

at the next available General Tribal Council meeting.

 Section 121.6-4(c) Unbudgeted Supplemental Funding. In the event that the Nation

receives any supplemental or emergency funding of two hundred and fifty thousand dollars

($250,000) or more, the Oneida Business Committee shall develop and adopt, through

resolution, a spending plan to guide expenditures of the supplemental funding in

accordance with any provided guidance for the supplemental funding and audit

compliance.

 Section 121.6-5 Obligated Future Expenditures. No fund unit shall obligate the Nation

to make any future expenditures beyond the current budget year unless the fund unit

identifies, and the Oneida Business Committee approves through the adoption of a

resolution, the source and extent of any future funds that are recommended to be held in

reserve to meet that future obligation.

 Section 121.9-1 Employment Cap. The Oneida Business Committee shall have the

authority to approve this employment cap, and any amendments thereto, through the

adoption of a resolution.

 Section 121.9-2 Labor Allocations List. The Oneida Business Committee shall have the

authority to adopt the labor allocation list, and any amendments thereto, through the

adoption of a resolution.

 Section 121.9-2 Labor Allocations List SOP. The Oneida Business Committee shall

approve this standard operating procedure for revisions to the labor allocations list, and

any amendments thereto, through the adoption of a resolution.

 Section 121.10-1(b) Budget Contingency Plan. The Oneida Business Committee shall

approve the budget contingency plan, and any amendments thereto, through the adoption

of a resolution.

 Section 121.10-4 Permanent Executive Contingency Fund Account. The Treasurer , in

consultation with the CFO, shall establish, and the Oneida Business Committee shall

approve through the adoption of a resolution, the percentage of the annual budget that shall

be set aside in the Permanent Executive Contingency Fund account until the established

level has been achieved.

Conclusion. The Legislative Operating Committee will need to ensure that any information that is

required to be approved through resolution prior to this Law being implemented is presented to the





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Oneida Business Committee for consideration in a resolution at the time of adoption of this Law.

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Additionally, the Legislative Operating Committee will need to ensure the Oneida Business

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Committee is aware of its responsibilities of approving information, guidelines, or plans through

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the adoption of a resolution when it is applicable.

737

B. Fiscal Impact. Under the Legislative Procedures Act, a fiscal impact statement is required for all

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legislation except emergency legislation [1 O.C. 109.6-1]. Oneida Business Committee resolution BC739

10-28-20-A titled, “Further Interpretation of ‘Fiscal Impact Statement’ in the Legislative Procedures

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Act,” provides further clarification on who the Legislative Operating Committee may direct complete

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a fiscal impact statement at various stages of the legislative process, as well as timeframes for

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completing the fiscal impact statement.

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 Conclusion. The Legislative Operating Committee has not yet requested a fiscal impact statement

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for this Law. A fiscal impact statement will be needed in the future, prior to the consideration of

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this Law by the Oneida Business Committee.

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Title 1. Government and Finances – Chapter 121

BUDGET MANAGEMENT AND CONTROL

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We have a certain amount of money

BUDGET AND FINANCES

121.1.

121.2.

121.3.

121.4.

121.5.

121.6.

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Purpose and Policy

Adoption, Amendment, Repeal

Definitions

Strategic Planning

Budget Process

Capital Improvements

121.7.

121.8.

121.9.

121.10.

121.11.

121.12.

Appropriation of the Nation’s Funds

Budget Authority

Budget Transfers; Amendments

Reporting

Authorizations and Signatures

Enforcement and Penalties

121.1.

Purpose and Policy

121.1-1. Purpose. The purpose of this law is to set forth the requirements to be followed by the

Oneida Business Committee and Oneida fund units when preparing the budget to be presented to

the General Tribal Council for approval, and to establish financial policies and procedures for the

Nation which: a triennial strategy planning process for the Nation’s budget.

(a) institutionalize best practices in financial management to guide decision makers in

making informed decisions regarding the provision of services, implementation of business

plans for enterprises, investments, and capital assets;

(b) provide a long term financial prospective and strategic intent, linking budget

allocations to organizational goals, as well as providing fiscal controls and accountability

for results and outcomes;

(c) identify and communicate to the membership of the Nation spending decisions for the

government function, grant obligations, enterprises, membership mandates, capital

expenditures, technology projects, and capital improvement projects;

(d) establish a framework for effective financial risk management; and

(e) encourage participation by the Nation’s membership.

121.1-2. Policy. It is the policy of the Nation to rely on value-based balanced-based budgeting

strategies, identifying proper authorities and ensuring compliance and enforcement. The Nation

shall use Generally Accepted Accounting Principles (GAAP), established by the Financial

Accounting Standards Board, and the Governmental Accounting Standards Board (GASB) in

accounting and reporting for the financial activities of the various entities of the Nation, unless

they conflict with applicable legal requirements.

121.2.

Adoption, Amendment, Repeal

121.2-1. This law was adopted by the Oneida Business Committee by resolution BC-02-08-17C, and amended by resolution BC-__-__-__-__.

121.2-2. This law may be amended or repealed by the Oneida Business Committee and/or the

General Tribal Council pursuant to the procedures set out in the Legislative Procedures Act.

121.2-3. Should a provision of this law or the application thereof to any person or circumstances

be held as invalid, such invalidity shall not affect other provisions of this law which are considered

to have legal force without the invalid portions.

121.2-4. In the event of a conflict between a provision of this law and a provision of another law,

the provisions of this law shall control. Provided that, nothing in this law amends or repeals the

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requirements of resolution BC-10-08-08-A, Adopting Expenditure Authorization and Reporting

Requirements.

121.2-5. This law is adopted under authority of the Constitution of the Oneida Nation.

121.3.

Definitions

121.3-1. This section shall govern the definitions of words and phrases used within this law. All

words not defined herein shall be used in their ordinary and everyday sense.

(a) “Appropriation” means the legislative act of designating funds for a specific purpose

in accordance with the provisions contained in this law.

(a) “Balanced budget” means that the cost of current expenses and service provisions is

equal to the forecasted current revenue sources.

(b) “Capital contribution” means an act of giving money or assets to a company or

organization.

(bc) “Capital expenditure” means any non-recurring and non-physical improvement as

follows:

(1) Any item with a cost of five thousand dollars ($5,000.00) or more and an

estimated useful life of one (1) year or more; or

(2) Items purchased together where none of the items individually costs more than

two thousand dollars ($2,000.00), but the total purchase price for all of the items is

ten thousand dollars ($10,000.00) or more.

(cd)

“Capital improvement” means a non-recurring expenditure for physical

improvements, including costs for:

(1) acquisition of existing buildings, land, or interests in land;

(A) Acquisition of existing buildings and land completed by the Oneida

Land Commission are not included in this definition.

(2) construction of new buildings or other structures, including additions and major

alterations;

(3) acquisition of fixed equipment;

(4) landscaping;

(5) physical infrastructure; and

(6) similar expenditures with a cost of five thousand dollars ($5,000.00) or more

and an estimated a useful life of one (1) year or more. 1

(de) “CFO” means the Nation’s Chief Financial Officer, or their designee at their

discretion.

(ef) “Debt” means the secured or unsecured obligations owed by the Nation.

(g) “Debt Service Coverage Ratio” means a measurement of creditors available cash flow

to pay debt obligations. This ratio evaluates if an entity has income capacity to service

debts. The Debt Service Coverage Ratio is calculated by dividing the net operating income

Acquisition of existing buildings and land completed by the Oneida Land Commission are not included in the

definition of “Capital Improvement.”

1

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by the total debt service costs.

(1) Net operating income is the income or cash flows that are left over after all of

the operating expenses have been paid.

(f) “Economic life” means the length of time an asset is expected to be useful.

(gh) “Executive Mmanager” means a position of employment within the Nation that is the

highest level in the chain of command under the Oneida Business Committee who is

responsible for a department or division of the Nation, which includes, but is not limited

to, any one of the following positions within the Nation: Chief Executive Officer/General

Manager, Gaming General Manager, Retail General Manager, Chief Legal Counsel, and/or

Chief Financial Officer.

(hi) “Expenditure report” means a financial report which includes, but is not limited to, a

statement of cash flows, revenues, costs and expenses, assets, liabilities, and a statement of

financial position.

(j) “Finance Administration” means the department of the Nation which consists of the

Chief Financial Officer, Assistant Chief Financial Officer, the executive assistant to the

Chief Financial Officer, and any other designated employee.

(ik) “Fiscal year” means the one (1) year period each year from October 1st to September

30th.

(l) “Fixed Charge Coverage Ratio” means a measurement of a creditors capacity of

earnings level or ability to cover its fixed charges such as debt payments, interest expenses,

and leases expenses. Financial institutions will evaluate this ratio for purposes of credit

risk. The Fixed Charge Coverage Ratio is calculated by adding the earnings before interest

and taxes (EBIT) to the interest expense, lease expense and other fixed charges, and then

dividing that adjusted EBIT by the amount of fixed charges plus interest.

(jm) “Fund unit” means any board, committee, commission, service, program, enterprise,

department, office, or any other division or non-division of the Nation which receives an

appropriation approved by the Nation.

(k) “General reserve fund” means the Nation’s main operating fund which is used to

account for all financial resources not accounted for in other funds.

(l) “GTC allocations” means expenditures directed by the General Tribal Council as

required payments and/or benefits to the Nation’s membership and are supported by either

a General Tribal Council or Oneida Business Committee resolution.

(mn) “Line item” means the specific account within a fund unit’s budget or category that

expenditures are charged to.

(no) “Manager” means the person in charge of directing, controlling, and administering

the activities of a fund unit.

(op) “Nation” means the Oneida Nation.

(p) “Rule” means a set of requirements, including citation fees and penalty schedules,

enacted in accordance with the Administrative Rulemaking law based on authority

delegated in this law in order to implement, interpret and enforce this law.

(q) “Secretary” means the Oneida Nation Secretary.

(qr) “Treasurer” means the elected Oneida Nation Treasurer, or his or her their designee

at their discretion.

121.4.

Strategic Planning Authority and Responsibilities

121.4-1. Oneida Business Committee. The Oneida Business Committee shall:

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(a) oversee the development of the Nation’s budget;

(b) oversee the implementation of the Nation’s budget;

(c) develop priorities, a strategic plan, or broad goals to assist in guiding the budget; and

(d) exercise the authority provided in Article IV, Section 1, of the Constitution and Bylaws

of the Oneida Nation, as delegated to the Oneida Business Committee by the General Tribal

Council. Triennial Strategic Plan. Prior to December 1st of each year, the Oneida Business

Committee, in consultation with the Executive Managers, shall develop a triennial strategic

plan which includes, but is not limited to:

(a) Major policy and budgetary goals for the Nation, both long and short term;

(b) Specific strategies and planned actions for achieving each goal; and

(c) Performance targets and indicators to track progress which, to the extent available,

includes, but is not limited to:

(1) Statistics and trending data for, at a minimum, the last three (3) complete fiscal

years; and

(2) Performance targets for, at a minimum, the next three (3) complete fiscal years

moving forward.

121.4-2. Treasurer. In accordance with the Constitution and Bylaws of the Oneida Nation, the

Nation’s Treasurer shall:

(a) accept, receive, receipt for, preserve and safeguard all funds in the custody of the

Nation, whether they be funds of the Nation or special funds for which the Nation is acting

as trustee or custodian;

(b) deposit all funds in such depository as the Nation shall direct and shall make and

preserve a faithful record of such funds;

(c) submit expenditure reports and other financial reports as deemed necessary by the

Oneida Business Committee or the General Tribal Council at:

(1) the annual General Tribal Council meeting;

(2) the semi-annual General Tribal Council meeting; and

(3) other such times as may be directed by the Oneida Business Committee or the

General Tribal Council; and

(d) present the proposed draft budget to the General Tribal Council at the annual budget

meeting. Fund Units’ Contributions to the Triennial Strategic Plan. Managers shall

annually develop, submit and maintain a triennial strategic plan for the fund unit’s

operations which aligns with the triennial strategic plan established by the Oneida Business

Committee pursuant to 121.4-1. Managers shall submit the fund unit’s triennial strategic

plan to the CFO when the fund unit’s budget is due and, at a minimum, shall include the

following in the plan:

(a) A statement of the fund unit’s mission;

(b) Specific goals including a description of the fund unit’s strategies as part of its service

group provided in 121.5-3(c) which aligns with the goals established in the Nation’s

triennial strategic plan;

(c) Specific strategies for achieving each of the fund unit’s goals; and

(d) Performance targets and indicators to track progress which, to the extent available,

includes, but is not limited to:

(1) Statistics and trending data for, at a minimum, the last three (3) complete fiscal

years; and

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(2) Performance targets for, at a minimum, the next three (3) complete fiscal years

moving forward.

121.4-3. Chief Financial Officer. The CFO shall:

(a) ensure the Nation’s budget is properly implemented;

(b) provide managers with monthly revenue and expense reports;

(c) assist with the submission and presentation of the Treasurer’s report to the Oneida

Business Committee, which shall specifically include any monthly variances that are

either:

(1) a difference of three percent (3%) or more from the adopted annual budget; or

(2) fifty thousand dollars ($50,000) or more in total;

(d) provide the Oneida Business Committee with information and reports as requested;

(e) present the Treasurer’s report and hold financial condition meetings with the Nation’s

management on a minimum of a quarterly basis; and

(f) inform the appropriate Executive Manager of any fund unit which does not follow the

budget development process guidelines or deadlines as set forth by the Treasurer.

Budget Contingency Plan. The Oneida Business Committee shall work with the CFO, executive

managers and managers to create a budget contingency plan which provides a strategy for the

Nation to respond to extreme financial distress that could negatively impact the Nation. The

Oneida Business Committee shall approve, by resolution, the budget contingency plan and any

amendments thereto. The Oneida Business Committee is responsible for the implementation of

the budget contingency plan, provided that such implementation is predicated on the Oneida

Business Committee’s determination that the Nation is under extreme financial distress. For the

purposes of this section, extreme financial distress includes, but is not limited to, natural or humanmade disasters, United States Government shutdown, Tribal shutdown (which occurs when the

General Tribal Council has not approved a budget for the Nation prior to the beginning of a new

fiscal year) and economic downturns.

(a) Cost Savings Tools. As part of the budget contingency plan, the Oneida Business

Committee may require stabilization funds, reductions of expenditures, furloughs and other

cost saving tools provided that such tools are in compliance with the Nation’s laws,

specifically the Nation’s employment laws, rules and policies.

(b) Business Continuity Fund. The Oneida Business Committee shall maintain a

Permanent Executive Contingency account within the ownership investment report to be

used to prevent default on debt and to sustain operations during times of extreme financial

distress. The Treasurer, in consultation with the CFO, shall establish, and the Oneida

Business Committee shall approve, the level of business continuity funds required in the

Permanent Executive Contingency account. The Treasurer shall set aside business

continuity funds in the Permanent Executive Contingency account until the established

level has been achieved. Funds in the Permanent Executive Contingency may only be used

for the following purposes and only to the extent that alternative funding sources are

unavailable:

(1) Payments to notes payable to debt service, both principal and interest, and

applicable service fees;

(2) Employee payroll, including all applicable taxes;

(3) Payments to vendors for gaming and retail;

(4) Payments to vendors for governmental operations;

(5) Payments to any other debt; and

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(6) To sustain any of the Nation’s other operations during implementation of the

budget contingency plan.

(c) Grant Funds. Grant funds are exempt from requirements of the budget contingency

plan and any cost containment initiatives as such funding is not reliant on Tribal

contributions. Grant funds shall be spent according to any non-negotiable grant

requirements and guidelines of the granting agency to include purchases, travel, training,

hiring grant required positions and any other requirements attached to the funds as a

condition of the Nation’s acceptance of the grant funds.

121.4-4. Managers. Managers shall:

(a) Eensure that their business units operate, on a day-to-day basis, in compliance with the

budget adopted pursuant to this law;

(b) Rreport to the CFO and their relevant Executive Manager explanations and corrective

actions for any monthly variance that is either:

(1) a difference of three percent (3%) or more from the adopted annual budget; or

(2) fifty thousand dollars ($50,000) or more in total;

(c) Ssubmit budget review reports to the CFO on a reasonable and timely basis not to

exceed thirty (30) calendar days from the end of the month; and

(d) submit a budget for their fund unit in accordance with the budget schedule and

guidelines as adopted by the Oneida Business Committee.

121.5.

Budget Process

121.5-1. General. The Nation shall develop, adopt, and manage an annual budget. All revenues

and expenditures of the Nation shall be in accordance with the annual budget adopted by the

General Tribal Council. In creating the budget to present to the General Tribal Council for

consideration, the Oneida Business Committee, executive managers and managers shall follow the

processes provided in this law. The Oneida Business Committee may alter the deadlines provided

in this law only upon a showing of good cause, provided that, the Oneida Business Committee

shall approve any such alterations by resolution.

(a) The Nation’s budget shall be a balanced budget and not propose to spend more funds

than are reasonably expected to become available to the Nation during that fiscal year.

(1) Underwriting debt resources or the utilization of existing debt instruments shall

be expressly prohibited from use to balance the Nation’s annual budget.

(b) The budget shall align with any strategic plan, broad goals, or priorities developed and

adopted by the Oneida Business Committee on behalf of the Nation.

(c) The Nation’s corporate entities shall not be included in the Nation’s budget.

121.5-2. Content of the Budget. The Nation’s budget shall include the following information:

(a) Estimated revenues to be received from all sources;

(b) The individual budgets of each fund unit;

(c) A description of each line item within each fund unit’s budget;

(d) The estimated expenditures by each fund unit; and

(e) Summary of employment position counts including prior year, current year, and

budgeted year.

Community Input Budget Meeting(s). The Treasurer’s office shall schedule, at a minimum, one

(1) community input budget meeting(s) prior to December 1st of each year. At the community

input budget meeting(s), the Treasurer shall afford community members an opportunity to provide

input as to what should be included in the upcoming fiscal year budget. Any fund units that plan

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to request forecast variations for the upcoming budget shall present the need and anticipated dollar

amount of the requested forecast variation. For the purposes of this section, a forecast variation is

a fund unit’s requested deviation from the performance targets the fund unit submitted pursuant to

121.4-2(d)(2).

(a) The Treasurer shall ensure the community budget input meeting(s) are voice recorded

and transcribed.

(b) The CFO shall provide recommendations as to any forecast variations requested by

fund units.

(c) The CFO and any relevant managers shall provide responses and/or recommendations

to all comments and considerations presented by community members.

(d) The Treasurer shall work with the CFO to place a community budget input meeting

packet on the Oneida Business Committee agenda no later than the last Oneida Business

Committee Meeting in January. At a minimum, the packet is required to include:

(1) The community input budget meeting(s) transcript(s);

(2) Any applicable fund unit’s requested forecast variations; and

(3) Responses and/or recommendations by the CFO and any relevant managers

regarding requests for forecast variations and community members’ comments and

considerations related to forecast variations.

121.5-3. Fund Categories. The Nation’s budget shall include, but not be limited to, the following

categories of fund accounts:

(a) General Fund. The General Fund account is the Nation’s main operating fund which

is used to account for all financial resources not accounted for in other funds.

(b) Permanent Executive Contingency Fund. The Permanent Executive Contingency Fund

account is used by the Nation to prevent default on debt and to sustain operations during

times of extreme financial distress.

(c) Grant Reserve Fund. The Grant Reserve Fund account is used by the Nation to prefund the expenditures of grants upon receipt.

Priority List Established by the Oneida Business Committee. The Oneida Business Committee

shall review the community input budget meeting packet and shall hold work meetings to create a

priority list.

(a) The Oneida Business Committee shall establish the priority list by placing the

following services provided by the Nation in chronological order with the lowest number

having the highest priority. The order of the following service groups provided below has

no relation to the service groups’ anticipated and/or required placement within the Oneida

Business Committee’s priority list; the Oneida Business Committee’s priority list may vary

from year to year based on the needs of the Nation.

(1) Protection and Preservation of Natural Resources

(2) Protection and Preservation of Oneida Culture and Language

(3) Education and Literacy

(4) Health Care

(5) Economic Enterprises

(6) Building and Property Maintenance

(7) Human Services

(8) Public Safety

(9) Housing

(10) Utilities, Wells, Wastewater and Septic

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(11) Planning, Zoning and Development

(12) Membership Administration

(13) Government Administration

(b) The Oneida Business Committee shall approve the priority list by resolution no later

than the last meeting in February.

(c) The CFO shall maintain a list which places each fund unit into a corresponding service

group.

121.5-4. Budget Adoption Procedure. The Nation shall develop and adopt its budget according

to the following procedures:

(a)

Budget Schedule and Guidelines. The Treasurer shall develop the necessary

guidelines, including specific timelines and deadlines, to be followed by the managers that

have budget responsibility in preparing and submitting proposed budgets. The Treasurer

shall submit the guidelines to the Oneida Business Committee for review and approval

through the adoption of a resolution.

(1) The budget schedule and guidelines shall include at least one (1) opportunity

for community input from the Nation’s membership on what should be included in

the upcoming fiscal year budget.

(2) Each fund unit shall be responsible for complying with the budget schedule and

guidelines to submit a proposed budget to the Treasurer. The Finance

Administration shall not submit any budget on behalf of a fund unit unless granted

express permission by the Oneida Business Committee.

(3) The Oneida Business Committee shall set a deadline through the adoption of a

resolution for when the Treasurer shall submit their budget guidelines to the Oneida

Business Committee for review and approval.

(b) Annual Proposed Budgets. The Treasurer shall receive, review, and compile the

proposed budgets from all the fund units into the Nation’s draft budget. The Treasurer shall

present the Nation’s draft budget to the Oneida Business Committee for review each year

to ensure that it is consistent with the Nation’s strategic plan, broad goals, and budget

strategy.

(1) Notification of Budget Increases. The Treasurer shall identify in the budget

guidelines a percentage of an increase in a fund unit’s budget from the prior year

budget that is required to be noticed to the Oneida Business Committee. The

Treasurer shall notify the Oneida Business Committee of any fund units whose

proposed budget increased by this percentage.

(c) Final Draft Budget. The Oneida Business Committee shall work with the Treasurer,

CFO, and managers to compile a final draft budget to be presented to the General Tribal

Council. The Oneida Business Committee shall approve, by resolution, the final draft

budget to be presented to the General Tribal Council.

(d) Community Meetings. Once the Oneida Business Committee has approved the final

draft budget, the Treasurer shall hold, at a minimum, two (2) community informational

meetings to present the contents of the final draft budget that will be presented to the

General Tribal Council.

(e) Budget Adoption. The Oneida Business Committee shall present the budget to the

General Tribal Council with a request for adoption by resolution no later than September

30th of each year. The General Tribal Council shall be responsible for adopting the

Nation’s budget.

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(1) Continuing Budget Resolution. In the event that the General Tribal Council

does not adopt a budget by September 30th, the Oneida Business Committee may

adopt a continuing budget resolution(s) until such time as a budget is adopted by

the General Tribal Council.

(2) Emergency Budget Adoption. In the event that the Nation proclaims an

emergency, in accordance with the Emergency Management law, that stays in effect

for at least one (1) month and prevents the presentation to and adoption of the

budget by the General Tribal Council, the Oneida Business Committee shall adopt

the Nation’s budget.

Annual Proposed Budgets. The CFO shall develop the necessary guidelines, including specific

deadlines, to be followed by the managers that have budget responsibility in preparing and

submitting proposed budgets. Upon review of the Nation’s economic state, the CFO shall include

in the guidelines the exact amount that each service group’s cumulative budget is required to be

increased/decreased in accordance with its placement on the priority list. The CFO shall submit

the guidelines, as approved by the Treasurer, to the Oneida Business Committee for review in

accordance with the deadline as set by the Oneida Business Committee. The Oneida Business

Committee may revise the guidelines as it deems necessary and shall approve a set of budgetary

guidelines within thirty (30) calendar days of the date the budgetary guidelines proposed by the

CFO were received.

(a) In accordance with the approved budgetary guidelines, fund units offering like services

shall meet together to review each fund unit’s budget and discuss strategies for attaining

compliance with the approved budgetary guidelines. Each service group shall submit one

(1) draft budget which contains each fund unit’s individual proposed budget and

demonstrates cumulative compliance with the approved budgetary guidelines.

(b) The CFO ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::

shall receive, review and compile the proposed budgets into the Nation’s draft

-------budget which the CFO shall present to the Oneida Business Committee no later than the

last Oneida Business Committee meeting in May. The CFO may not alter any proposed

budgets until such budgets have been reviewed by the Oneida Business Committee.

(1) The CFO shall return any service group’s draft budget that is in non-compliance

with the approved budgetary guidelines within ten (10) business days of the date

the budget was submitted to the CFO.

(2) Upon return, the CFO shall notice the service group of the amount of its noncompliance and provide the service group with a deadline for a compliant

resubmission.

(3) Any service group’s budget that remains in non-compliance upon the expiration

of the deadline provided by the CFO shall be included in the draft budget submitted

to the Oneida Business Committee noting the dollar amount of the service group’s

non-compliance. A service group’s continued non-compliance may result in

employee discipline according to the Nation’s laws, rules and policies governing

employment.

121.5-5. Amendments to the Nation’s Budget. After the budget is adopted, amendments of the

budget shall not be permitted unless it is necessary to avoid a budget deficit. The Treasurer and

CFO shall identify when forecasted revenue and forecasted expenses are impacted in a manner

which creates a deficit for the current fiscal year. The Oneida Business Committee shall be

responsible for adopting an amendment to the budget through resolution of the Nation. The Oneida

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Business Committee shall present notification of the budget amendment at the next available

General Tribal Council meeting.

Content of Budget. The CFO shall present the Nation’s draft budget to the Oneida Business

Committee for review each year to ensure that it is consistent with the Nation’s spending priorities

and budget strategy. The Nation’s draft budget shall include, but is not limited to:

(a) Estimated revenues to be received from all sources for the year which the budget covers;

(b) The individual budgets of each fund unit;

(c) A description of each line item within each fund unit’s budget;

(d) The estimated expenditures by each fund unit; and

(e) Each fund unit’s strategic plan showing alignment with the Nation’s goals.

121.5-6. Review of Draft Budget. In the month of May, the CFO shall meet with the Oneida

Business Committee to review the draft budget and provide any recommendations for

modifications.

(a) Following the Oneida Business Committee’s review of the draft budget with the CFO,

the Oneida Business Committee shall schedule meetings with managers of each fund unit

for which the Oneida Business Committee is considering altering the fund unit’s proposed

budget.

(b) The Oneida Business Committee shall complete all meetings with fund unit managers

required by this section by the end of June each year.

121.5-7. Final Draft Budget. The Oneida Business Committee shall work with fund unit

managers and the CFO to compile a final draft budget to be presented to the General Tribal

Council. The Oneida Business Committee shall approve, by resolution, the final draft budget to

be presented to the General Tribal Council by the end of July each year.

=====================================================

-----------------121.5-8. Community Meetings. Once the Oneida Business Committee has approved the final

draft budget, the Treasurer shall hold, at a minimum, two (2) community informational meetings

to present the contents of the final draft budget that will be presented to the General Tribal Council.

121.5-9. Budget Adoption. The Oneida Business Committee shall present the budget to the

General Tribal Council with a request for adoption by resolution no later than September 30th of

each year. In the event that the General Tribal Council does not adopt a budget by September

30th, the Oneida Business Committee may adopt a continuing budget resolution(s) until such time

as a budget is adopted.

121.6.

Capital Improvements Expenditures and Assets

121.6-1. Authority to Expend Funds. The Oneida Business Committee shall have the authority to

expend appropriated funds in accordance with the Nation’s adopted budget pursuant to the

Procurement Manual developed by the Purchasing Department. The authority to expend funds is

then necessarily delegated to other managers, including Eexecutive Mmanagers of the Nation who

manage budgets pursuant to their job descriptions based on the Pprocurement Mmanual. Capital

Improvement Plan for Government Services. The Oneida Business Committee shall develop and

the General Tribal Council shall approve a capital improvement plan for government services and

shall reassess the plan once every five (5) years. The capital improvement plan for government

services shall cover a period of five (5) to ten (10) years and shall include any risks and liabilities.

The Oneida Business Committee shall provide a status report and recommendation for any

improvements that have not been completed or that have been modified at the time of the

reassessment.

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121.6-2. Procurement Manual. The Purchasing Department shall develop a Procurement Manual

which provides the sign-off process and authorities required to expend funds on behalf of the

Nation. The Procurement Manual, and any amendments thereto, shall be approved by the Oneida

Business Committee through adoption of a resolution. Capital Improvement Plan for Enterprises.

Capital improvement plans for enterprises may be brought forward as needed in accordance with

the capital improvement rules which the Community Development Planning Committee and the

- - - - - - - - Division

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---- - - -create,

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-_-_-_-_-_-_-_-_-_-_-_that

-_-_-_-~-- - -shall

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This text is long and has been trimmed here. Open the source document for the complete record.