Oneida Business Committee (2022)
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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 AGENDA
Business Committee Conference Room - 2nd Floor Norbert Hill Center
March 16, 2022
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. March 2, 2022 LOC Meeting Minutes (pg. 2)
III.
Current Business
1. Budget Management and Control Law Amendments (pg. 3)
2. Wellness Court Law (pg. 106)
3. Elder Assistance Program Law (pg. 120)
4. Oneida Nation Gaming Ordinance Amendments (pg. 130)
IV.
New Submissions
1. Oneida Nation Emergency Planning Committee Bylaws Amendments (pg. 196)
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
March 2, 2022
9:00 a.m.
Present: Kirby Metoxen, Daniel Guzman King, Jennifer Webster, Marie Summers
Excused: David P. Jordan
Others Present: Clorissa N. Santiago, Carmen Vanlanen, Brooke Doxtator, Lawrence Barton,
Justin Nishimoto (Microsoft Teams), Eric Boulanger (Microsoft Teams), Rae Skenandore
(Microsoft Teams), Keith Doxtator (Microsoft Teams), Mark Powless (Microsoft Teams), Michelle
Myers (Microsoft Teams), Amy Spears (Microsoft Teams)
I.
Call to Order and Approval of the Agenda
Kirby Metoxen called the March 2, 2022, Legislative Operating Committee meeting to
order at 9:00 a.m.
Motion by Marie Summers to adopt the agenda; seconded by Daniel Guzman King. Motion
carried unanimously.
II.
Minutes to be Approved
1. February 16, 2022 LOC Meeting Minutes
Motion by Marie Summers to approve the February 16, 2022, LOC meeting minutes and
forward to the Oneida Business Committee; seconded by Jennifer Webster. Motion carried
unanimously.
III.
Current Business
1. Elder Assistance Program Law
Motion by Marie Summers to accept the draft of the Oneida Elder Assistance Program law
and defer to a work meeting for further discussion; seconded by Jennifer Webster. Motion
carried unanimously.
IV.
New Submissions
V.
Additions
VI.
Administrative Items
VII.
Executive Session
VIII. Adjourn
Motion by Marie Summers to adjourn at 9:09 a.m.; seconded by Jennifer Webster. Motion
carried unanimously.
A good mind. A good heart. A strong fire.
Legislative Operating Committee Meeting Minutes of March 2, 2022
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Oneida Nation
"'
Oneida Business Committee
Legislative Operating Committee
=DODDOO
PO Box 365 • Oneida, WI 54155-0365
ONEIDA
Oneida-nsn.gov
Legislative Operating Committee
March 16, 2022
Budget Management and Control
Law Amendments
Submission Date: 10/7/20
Public Meeting: Due to the COVID-19 pandemic,
LOC Sponsor: Jennifer Webster
Emergency Enacted: 11/24/20, 5/12/21,
11/10/21
public meetings were suspended by declaration of the
Nation’s COVID-19 Core Decision Making Team. A
public comment period was still offered in accordance with
the Legislative Procedures Act and held open until 2/2/22.
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
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Webster, David P. Jordan, Marie Summers, and Kirby Metoxen. Daniel Guzman King did not
provide a response during the e-poll time frame.
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
A good mind.
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heart. A strong fire.
and Control law amended, seconded by Jennifer Webster.
Motion
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4/29/21:
5/5/21 LOC:
Work Meeting. Present: David P. Jordan, Kirby Metoxen, 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 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.
A good mind. A good heart. A strong fire.
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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
meeting held through Microsoft Teams. The purpose of this work meeting was to review the
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.
12/15/21 LOC: Motion by Jennifer Webster to 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; seconded by Marie
Summers. Motion carried unanimously.
2/2/22:
Public Comment Period Closed. One (1) submission of written comments was received during
the public comment period.
2/16/22 LOC: Motion by Marie Summers to accept the public comments and the public comment review
memorandum and defer to a work meeting for further consideration; seconded by Jennifer
Webster. Motion carried unanimously.
2/16/22:
Work Meeting. Present: David P. Jordan, Jennifer Webster, Kirby Metoxen, Daniel Guzman
King, Marie Summers, Clorissa N. Santiago, Lisa Liggins. This was a work meeting held
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through Microsoft Teams. The purpose of this work meeting was to review and consider the
public comments that were received.
2/24/22:
Work Meeting. Present: David P. Jordan, Kirby Metoxen, Daniel Guzman King, Marie
Summers, Clorissa N. Santiago, Carmen Vanlanen. This was a work meeting held through
Microsoft Teams. The purpose of this work meeting was to review and consider the late
submission of public comments that were received.
2/24/22:
Work Meeting. Present: Clorissa N. Santiago, Ralinda Ninham-Lamberies, Rae Skenandore.
This was a work meeting held through Microsoft Teams. The purpose of this work meeting
was to discuss how to clarify section 121.6-5 of the Law regarding obligated future
expenditures.
3/2/22:
Work Meeting. Present: Kirby Metoxen, Daniel Guzman King, Marie Summers, Jennifer
Webster, Clorissa N. Santiago, Carmen Vanlanen. This was a work meeting held through
Microsoft Teams. The purpose of this work meeting was for the LOC to review all the
revisions that were made to the Law after the public comment period and determine if any
other revisions were needed.
3/10/22:
Work Meeting. Present: David P. Jordan, Kirby Metoxen, Daniel Guzman King, Marie
Summers, Jennifer Webster, Clorissa N. Santiago, Carmen Vanlanen, Kristal Hill, Rhiannon
Metoxen. This was a work meeting held through Microsoft Teams. The purpose of this work
meeting was for the LOC to review and consider the input received from Finance and the
Oneida Law Office on the final draft of proposed amendments to the Budget Management and
Control law.
Next Steps:
Accept the updated public comment review memorandum.
Approve the updated draft and legislative analysis.
Approve 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
March 31, 2022.
A good mind. A good heart. A strong fire.
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Oneida Nation
=DODDOO
PO Box 365 • Oneida, WI 54115-0365
ONEIDA
Oneida-nsn.gov
TO:
FROM:
DATE:
RE:
"'
Oneida Business Committee
Legislative Operating Committee
Legislative Operating Committee (LOC)
Clorissa N. Santiago, Legislative Reference Office, Senior Staff Attorney
March 16, 2022
Budget Management and Control Law Amendments: Public Comment Review
with Legislative Operating Committee Consideration
On December 15, 2021, the Legislative Operating Committee approved a public comment period
for the proposed amendments to the Budget Management and Control law (“the Law”) to be held
open until February 2, 2022. A public meeting for the repeal of the Law was not held due to the
COVID-19 pandemic.
On March 12, 2020, Chairman Tehassi Hill signed a “Declaration of Public Health State of
Emergency” regarding COVID-19 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
allowed 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 March
24, 2022, by the Oneida Business Committee through the adoption of resolutions BC-03-28-20-A,
BC-05-06-20-A, BC-06-10-20-A, BC-07-08-20-A, BC-08-06-20-A, BC-09-09-20-A, BC-10-0820-A, BC-11-10-20-A, BC-12-09-20-D, BC-01-07-21-A, BC-02-10-21-A, BC-03-10-21-D, BC05-12-21-A, BC-06-23-21-B, BC-07-28-21-N, BC-09-22-21-A, BC-11-24-21-F, and BC-01-1222-B.
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 allowed 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.
On August 3, 2021, the Oneida Business Committee adopted resolution BC-12-08-21-B, Updating
Public Gathering Guidelines during Public Health State of Emergency—COVID-19, which
prohibits indoor public gatherings when the following conditions cannot be met:
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 ZIP Codes 54155, 54301, 54302 and 54303, 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.
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Due to the fact that the conditions for holding an indoor public meeting have not been met in the
Nation, in accordance with resolution BC-12-08-21-B, a public meeting for the proposed
amendments to the Law was not held, but a public comment period was still held open. Members
of the community were provided an opportunity to provide written submissions of comments or
questions to the Legislative Operating Committee through e-mail until February 2, 2022.
The Legislative Operating Committee reviewed and considered the public comments received on
February 16, 2022. This memorandum is submitted as a review of the written comments received
within the public comment period.
Comment 1 – Definition of Executive Manager:
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.
(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.
Lisa Liggins (written): Line 74 – the list of BC Direct Reports/Executive Managers has changed
many times in the past seven (7) years. Understanding that is definition states “including, but not
limited to”, I suggest, instead, the law should require a resolution to define this group of positions.
This would be provide greater flexibility and clarity.
Response
The commenter suggests that in an effort to provide greater flexibility and clarity, that reference
to a resolution of the Nation be included in the definition for executive manager which would
define this group of positions.
Currently, resolution BC-09-23-20-A, Setting Supervision and Management of Direct Reports to
the Oneida Business Committee, defines direct reports as the following positions: Chief Counsel,
General Manager, Gaming General Manager, Retail General Manager, Business Compliance
Analyst, Intergovernmental Affairs and Communications Director, Emergency Management
Director, Human Resources Department Area Manager, Strategic Planner, Project Manager,
Project Coordinator, Budget Analyst, Executive Assistant, and Employee Relations.
In an effort to provide better clarity as to the interpretation of this Law, the following revision is
recommended:
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.
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(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, as identified by the Oneida Business
Committee through the adoption of a resolutionwhich 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.
Additionally, the Legislative Operating Committee may want to consider whether the term
“executive manager” should be revised to the term “direct report” to be consistent with
terminology used throughout the Nation in other capacities.
LOC Consideration
The Legislative Operating Committee determined that clarification on the interpretation of the
term Executive Manager could be improved through the following revision to the Law:
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.
(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, as identified by the Oneida Business
Committee through the adoption of a resolution. 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.
The Legislative Operating Committee also determined that a request should be made to the Oneida
Business Committee to consider amending resolution BC-09-23-20-A, Setting Supervision and
Management of Direct Reports to the Oneida Business Committee, to clarify which direct report
positions are executive managers (Chief Counsel, General Manager, Gaming General Manager,
Retail General Manager, Intergovernmental Affairs and Communications Director, Emergency
Management Director, Human Resources Department Area Manager) and which direct report
positions are professional support staff (Business Compliance Analyst, Strategic Planner, Project
Manager, Project Coordinator, Budget Analyst, Executive Assistant, and Employee Relations).
Comment 2 – Definition of Finance Administration:
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.
(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.
Lisa Liggins (written): Line 82 – we know from experience, especially over the last two years,
that including specific positions in laws can be a hinderance when there are changes (layoffs,
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budget cuts, reorganization, etc). I suggest making a more general statement about the department
and its function. Or remove it entirely if my suggestion in line 189 is considered.
Response
The commenter suggests revising the definition for “Finance Administration” so that it more
generally describes the function of the department instead of just the positions, since we know that
positions may change, or remove the use of the term entirely.
The Finance Administration is currently defined in the proposed amendments to the Law as the
department of the Nation which consists of the Chief Financial Officer (CFO), Assistant Chief
Financial Officer, the executive assistant to the Chief Financial Officer, and any other designated
employee. [1 O.C. 121.3-1(j)]. The Assistant Chief Financial Officer and the executive assistance
to the Chief Financial Officer are both positions that are under the purview and supervision of the
Chief Financial Officer. The term “CFO” is defined in the Law as the Nation’s Chief Financial
Officer, or their designee at their discretion. [1 O.C. 121.3-1(e)]. Due to the fact that the term CFO
already encompasses the use of a designee at the CFO’s discretion, it is recommended that the
following revisions to the Law be made in order to simplify the terminology used throughout the
Law:
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.
(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.
121.5. Budget
121.5-4. Budget Adoption Procedure. The Nation shall develop and adopt its budget according
to the following procedures:
(a)(2) Each fund unit shall be responsible for complying with the budget schedule
and guidelines to submit a proposed budget to the Treasurer. The CFO Finance
Administration shall not submit any budget on behalf of a fund unit unless granted
express permission from the Oneida Business Committee.
LOC Consideration
The Legislative Operating Committee determined that no revision to the Law is necessary based
on this comment. The Legislative Operating Committee discussed and determined that the
definition for Finance Administration is clear as to the key positions in that area, but also allows
for flexibility by including “any other designated employee.”
Comment 3 – Definition for Fixed Charge Coverage Ratio:
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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.
(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.
Lisa Liggins (written): Line 87 – In researching this term, there are a few variations of how this
can be calculated. This appears to be a policy decision wrapped in the law. With a change in
leadership or management, the could be a different approach. I suggest either a footnote or some
other documentation as to how/why this particular version is being used. Or that it be removed
from the law and defined by resolution so that it could be changed as needed.
Response
The commenter highlights potential issues that may arise with including the calculation for fixed
charge coverage ratio in the definition for this term provided in the Law. In an effort to ensure that
the Law remains flexible enough to adjust to changes in how different ratios are calculated, or
changes in what is considered acceptable ranges for such ratios as determined by the Generally
Accepted Accounting Principles, the following revisions to the Law are recommended:
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.
(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.
(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.
121.8. Debts
121.8-4. Credit Ratios. Maintaining fiscally responsible prudent credit ratios is consistent with
effective budget management and financial control.
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(a) Debt Service Coverage Ratio. The Debt Service Coverage Ratio shall not exceed the
acceptable 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 the acceptable range of one and twenty-five hundredths (1.25) or higher as defined by
Generally Accepted Accounting Principles.
(c) Calculation of Ratios and Ranges. The Treasurer, in consultation with the CFO, shall
provide, and the Oneida Business Committee shall approve through the adoption of a
resolution, the calculations for determining the debt service coverage ratio and the fixed
charge coverage ratio for the Nation. This resolution shall also include the current
acceptable range for both the debt service coverage ratio and the fixed charge coverage
ratio as defined by the Generally Accepted Accounting Principles.
LOC Consideration
In an effort to ensure that the Law remains flexible enough to adjust to changes in how different
ratios are calculated, or changes in what is considered acceptable ranges for such ratios as
determined by the Generally Accepted Accounting Principles, the Legislative Operating
Committee determined the following revisions to the Law should be made:
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.
(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.
(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.
121.8. Debts
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 the
acceptable 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 the acceptable range of one and twenty-five hundredths (1.25) or higher as defined by
Generally Accepted Accounting Principles.
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(c) Calculation of Ratios and Ranges. The Treasurer, in consultation with the CFO, shall
provide, and the Oneida Business Committee shall approve through the adoption of a
resolution, the calculations for determining the debt service coverage ratio and the fixed
charge coverage ratio for the Nation. This resolution shall also include the current
acceptable range for both the debt service coverage ratio and the fixed charge coverage
ratio as defined by the Generally Accepted Accounting Principles.
Comment 4 – Deletion of Deadline from Budget Schedule and Guidelines Requirement:
121.5. Budget
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.
(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.
Lisa Liggins (written): Line 184 – I’m glad to see the deadline removed from this section; it was
in draft 1 from October 2021. Thank you.
Response
The commenter expresses support for removing the deadline for when the Treasurer shall develop
the necessary budget schedule and guidelines that was included in a prior draft of the proposed
amendments to the Law. Instead, the Law now allows for more flexibility by providing that 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. [1 O.C. 121.5-4(a)(3)].
There is no recommended revision to the proposed amendments to the Law based on this comment.
LOC Consideration
The Legislative Operating Committee appreciates the show of support for the decision to allow for
more flexibility by providing that 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. [1 O.C. 121.5-4(a)(3)].
Comment 5 – Submission of Budgets by the Finance Administration:
121.5. Budget
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121.5-4. (a)(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 Oneida Business Committee.
Lisa Liggins (written): Line 189-190 – “The Finance Administration shall not submit any budget
on behalf of a fund unit unless granted express permission from the Oneida Business Committee.”
I don’t believe that Finance should be submit any budgets on behalf of any fund unit, regardless
of express permission from the OBC. My understanding from the budget meetings I’ve attended
over the past 7 years, is that Finance is available to assist anyone that has questions, that there are
resources available to the fund units. Still, Finance continues to have to enter budgets. I understand
this would be a change. I suggest this line be deleted in its entirely and that there be a provision in
the adopting resolution that requires notice to those areas that haven’t been submitting on their
own budgets and that appropriate training be offered by Finance.
Response
The commenter provides that the Law should not allow the Finance Administration to submit a
budget on behalf of a fund unit if granted express permission from the Oneida Business Committee,
and instead the adopting resolution should require the Finance Administration to provide
appropriate training to any fund unit that has had the Finance Administration enter their budget in
the past, so that the fund unit can move forward without having to rely on the Finance
Administration to enter their budget in the future.
It is the responsibility of each fund unit to comply with the budget schedule and guidelines to
submit a proposed budget to the Treasurer. [1 O.C. 121.5-4(a)(2)]. Although it is not the
responsibility of the Finance Administration to submit a budget on behalf of a fund unit, this is a
task that the Finance Administration regularly is required to undertake to ensure the budget moves
forward in accordance with the schedule and guidelines. In an effort to curb a fund unit’s use of
the Finance Administration to submit a budget on their behalf, the Law was revised to prohibit the
Finance Administration from submitting any budget on behalf of a fund unit unless granted express
permission from the Oneida Business Committee. [1 O.C. 121.5-4(a)(2)]. The Legislative
Operating Committee made the determination to allow the Oneida Business Committee to grant
permission to the Finance Administration to submit a budget on behalf of a fund unit in recognition
that extenuating circumstances may arise where this is necessary.
Whether to prohibit the Finance Administration from submitting any budget on behalf of a fund
unit unless granted express permission from the Oneida Business Committee is a policy decision
for the Legislative Operating Committee to make. The Legislative Operating Committee may
make one of the following determinations:
1. The Law should remain as currently drafted, so that the Finance Administration is
prohibited from submitting any budget on behalf of a fund unit unless granted express
permission from the Oneida Business Committee.
2. The Law should be revised so that there is no exception to the prohibition of the Finance
Administration from submitting a budget on behalf of a fund unit. If the Legislative
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Operating Committee makes this determination, then the following revision to the Law is
recommended:
121.5. Budget
121.5-4. (a)(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 Oneida Business Committee.
LOC Consideration
The Legislative Operating Committee determined that the Law should remain as currently drafted,
so that the Finance Administration is prohibited from submitting any budget on behalf of a fund
unit unless granted express permission from the Oneida Business Committee. Although the
Legislative Operating Committee understands the comment’s statement that allowing permission
to be granted by the Oneida Business Committee should be eliminated from the Law to truly
address the problem and ensure that fund units seek out the necessary training and knowledge to
submit budgets on their own, the Legislative Operating Committee discussed that there are always
extenuating circumstances – such as death, illness, or other emergency situation – that may arise
and require the assistance by the Finance Administration in submitting a budget on behalf of a
fund unit. The Legislative Operating Committee discussed that especially during the time of the
COVID-19 pandemic, we have to recognize the reality of extenuating circumstances occurring and
ensure that our laws are prepared to allow for flexibility. The Legislative Operating Committee
also discussed that requiring that the Oneida Business Committee grants the permission for the
Finance Administration to submit a budget on behalf of a fund unit will ensure that the Finance
Administration is only used to submit budgets when extenuating circumstances actually exist, and
that is not just a situation where a fund unit lacks knowledge or understanding on how to submit a
budget.
Comment 6 – Notification of Budget Decrease:
121.5. Budget
121.5-4. (b)(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.
Lisa Liggins (written): Line 200 – Should there be a notice of decrease (i.e. program ended)?
Response
The commenter questions whether the Law should require notice to the Oneida Business
Committee of a decrease in a fund unit’s budget from the prior year budget of a certain percentage,
since the proposed amendments to the Law will require than an increase of an identified percentage
be noticed to the Oneida Business Committee.
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The requirement of notification to the Oneida Business Committee of any fund units whose
proposed budget increased by an identified percentage was included in the Law to ensure that the
Oneida Business Committee is aware of and monitoring any fund unit’s budget which increased
beyond what the Treasurer had deemed a normal percentage increase for that year, which could
have potential negative impacts on producing a balanced budget. This notification increases
transparency between the fund units, and also provides an increase in accountability by the fund
units, since they would know their increase in budget will be notified to the Oneida Business
Committee.
Whether to also include the requirement that a decrease in a fund unit’s budget of a specified
percentage be required to be notified to the Oneida Business Committee is a policy decision for
the Legislative Operating Committee to make. The Legislative Operating Committee may make
one of the following determinations:
1. The Law should remain as currently drafted, and it is not necessary that decrease in a fund
unit’s budget of a specified percentage be required to be notified to the Oneida Business
Committee.
2. The Law should be revised so that decrease in a fund unit’s budget of a specified percentage
be required to be notified to the Oneida Business Committee. If the Legislative Operating
Committee makes this determination, then the following revision to the Law is
recommended:
121.5-4. (b)(1) Notification of Budget Increases or Decrease. The Treasurer shall identify
in the budget guidelines a percentage of an increase or decrease 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 or decreased by this percentage.
LOC Consideration
The Legislative Operating Committee determined that the Law should be revised so that decrease
in a fund unit’s budget of a specified percentage be required to be notified to the Oneida Business
Committee, and that the following revision to the Law should be made:
121.5-4. (b)(1) Notification of Budget Increases or Decrease. The Treasurer shall identify in the
budget guidelines a percentage of an increase or decrease 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 or
decreased by this percentage.
Comment 7 – Adoption of Budget when Lacking Quorum of General Tribal Council:
121.5. Budget
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. 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.
Lisa Liggins (written): Line 213 – There was a time, not to long ago, when we couldn’t get
quorum for GTC meetings. I don’t see a provision for what happens if that occurs.
Response
The commenter questions what would happen if the General Tribal Council was unable to get a
quorum for a meeting to adopt the Nation’s budget. The General Tribal Council is responsible for
adopting the Nation’s budget by September 30th of each year. [1 O.C. 121.5-4(e)]. If the General
Tribal Council is unable to adopt the Nation’s budget by September 30th of each year - whether
that is due to a lack of quorum of members of the General Tribal Council, inclement weather that
results in the cancelation of a General Tribal Council meeting, lack of available meeting space, or
failure by the General Tribal Council to take action on the budget during a meeting – then the Law
allows the Oneida Business Committee to adopt a continuing budget resolution until such time as
a budget is adopted by the General Tribal Council. [1 O.C. 121.5-4(e)(1)]. Therefore, if a lack of
quorum prevents the General Tribal Council from adopting a budget by September 30th of each
year, then the Oneida Business Committee may adopt a continuing budget resolution until the
General Tribal Council can secure a quorum to adopt the budget.
Section 121.5-4(e)(1) of the Law adequately addresses a situation where a lack of quorum of the
General Tribal Council prevents the budget from being adopted by September 30th of each year.
Whether it is necessary for this Law to address the potential for a lack of quorum to disrupt the
ability of the General Tribal Council to hold meetings on a long-term basis, or how long a
continuing budget resolution should remain in effect is up to the discretion of the Legislative
Operating Committee.
LOC Consideration
The Legislative Operating Committee determined that the Law should provide greater clarification
on the use of continuing budget resolutions. The Legislative Operating Committee greatly
discussed that allowing the Nation to operate under a continuing budget resolution with no
restrictions on how long that continuing budget resolution can remain in effect before the budget
is actually adopted is a potential audit issue that needs to be addressed. The Legislative Operating
Committee determined that a continuing budget resolution should only be allowed to remain in
effect for a three (3) month period, and if the General Tribal Council is unable to adopt the budget
by the end of the first quarter - whether that is due to a lack of quorum of members of the General
Tribal Council, inclement weather that results in the cancelation of a General Tribal Council
meeting, lack of available meeting space, or failure by the General Tribal Council to take action
on the budget during a meeting – then, the Oneida Business Committee should be granted the
authority to adopt the Nation’s budget. The Legislative Operating Committee directed that the
following revision to the Law be made:
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121.5. Budget
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. 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 for a period of time not to exceed three (3)
months,(s) until such time as a budget is adopted by the General Tribal Council. If
the General Tribal Council does not adopt a budget within three (3) months of the
adoption of the continuing budget resolution, then the Oneida Business Committee
shall adopt the Nation’s budget.
Comment 8 – Procurement Manual:
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.
Lisa Liggins (written): Line 235-243 – Per the Administrative Rulemaking law, a Rule is defined
as “a set of requirements enacted by an authorized agency in order to implement, interpret and/or
enforce a law of the Nation…” Based on how the Procurement Manual is used now and how it’s
being referenced here, it is still a rule and should be treated as a such. Section 106.1-2. Of the
Administrative Rulemaking law states “It is the policy of the Nation to ensure there is an efficient,
effective and democratic process for enacting and revising administrative rules, and that authorized
agencies act in a responsible and consistent manner when enacting and revising administrative
rules.” Removing the rulemaking process, limits transparency, I wholly disagree with the change
and believe this change is contrary to BC Resolution # 09-25-19-D Guidance to Implement Good
Governance Principles for Conducting Public Affairs and Managing Public Resources.
Response
The commenter disagrees with the Legislative Operating Committee’s decision to remove the
requirement that the Purchasing Department development Procurement Manual rules in
accordance with the Administrative Rulemaking law, and instead allow the Procurement Manual
to be developed by the Purchasing Department and approved by the Oneida Business Committee
through the adoption of a resolution.
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The Budget Management and Control law was originally adopted by the Oneida Business
Committee on February 8, 2017, through the adoption of resolution BC-02-08-17-C. Resolution
BC-02-08-17-C also contained the directive that any rules required to be developed pursuant to
the Budget Management and Control Law shall be in effect no later than October 1, 2017 – when
the Budget Management and Control law was set to become effective. The Law adopted in 2017
contained two (2) delegations of rulemaking authority:
The Community Development Planning Committee and the Development Division were
delegated joint rulemaking authority to develop capital improvement rules [BC-02-08-17C – 121.6-2]; and
The Purchasing Department was delegated rulemaking authority to develop procurement
manual rules [BC-02-08-17-C – 121.8-1].
Although it has been more than five (5) years since the Law was adopted, resolution BC-02-0817-C’s directive that any administrative rules required by the Law be in effect no later than October
1, 2017, was never complied with. To this date, the Purchasing Department has never brought
forward the Procurement Manual as rules to be adopted by the Oneida Business Committee, and
the Community Development Planning Committee and the Development Division have never
developed capital improvement rules to be adopted by the Oneida Business Committee.
During the development of these proposed amendments to the Law, the Legislative Operating
Committee had great discussion on the use of administrative rules for the Procurement Manual,
and the issue of non-compliance in regard to the development of those administrative rules up to
this point in time. The Legislative Operating Committee agrees that there is great value in the
administrative rulemaking process. The process contained within the Administrative Rulemaking
law is very similar to the legislative process contained in the Legislative Procedures Act the
Legislative Operating Committee uses to develop new laws and amendments to the laws. The
Administrative Rulemaking law provides an efficient, effective, and democratic process for
enacting and revising administrative rules which ensures that the authorized agencies act in a
responsible and consistent manner when developing those rules. [1 O.C. 106.1-2]. The process
under the Administrative Rulemaking law not only requires that the authorized agency holds a
public meeting and holds open a public comment period to collect input on proposed rules, but
also requires that the authorized agency fully consider all comments received during the public
comment period and during any public meeting held, and then draft a memorandum containing all
public comments received and the authorized agency’s response to each comment. [1 O.C. 106.6].
The administrative rulemaking process also requires that the authorized agency provide a financial
analysis of the proposed rules. Although there are many benefits to the administrative rulemaking
process, there are also some drawbacks. Compliance with developing rules in accordance with the
Administrative Rulemaking law has been an ongoing issue. The process and requirements
contained in the Administrative Rulemaking law can be cumbersome and difficult to understand
for departments. Many departments also struggle with the actual drafting of their administrative
rules – although they are the subject matter experts, it proves difficult for departments to transfer
their knowledge and policies onto paper. Much like the legislative process, the administrative
rulemaking process is rigid and time consuming, and does not allow much flexibility in changing
policies efficiently absent the existence of emergency conditions.
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The Legislative Operating Committee weighed the pros and cons of utilizing the administrative
rulemaking process - a consistent system that ensures a greater opportunity for community input,
with the necessity of allowing for policies to be flexible and change moving forward in a more
efficient manner. The Legislative Operating Committee also discussed this issue with the Finance
Administration during work meetings on the development of the amendments to this Law. The
Finance Administration shared that currently the Procurement Manual more closely resembles a
collection of standard operating procedures and contains references to outside sources such as
requirements of federal law and standards from the Generally Accepted Accounting Principles
(GAAP) established by the Financial Accounting Standards Board, and the Governmental
Accounting Standards Board (GASB). The Finance Administration provided that due to the fact
that the Procurement Manual is more technical and relies on standards and requirements from
outside sources, a great period for public comment may not be an effective utilization of time or
resources. The Finance Administration recommended that the Procurement Manual remain as it
has been treated historically and not be required to be developed as a rule under the Administrative
Rulemaking law. The Legislative Operating Committee, still wanting some opportunity for public
review and discussion, as well as oversight, determined that the Procurement Manual should be a
manual that is approved by the Oneida Business Committee through adoption of a resolution.
The commenter expresses concern that decision to remove the requirement that the Purchasing
Department development Procurement Manual rules in accordance with the Administrative
Rulemaking law may be contrary to Oneida Business Committee resolution BC-09-25-19-D,
Guidance to Implement Good Governance Principles for Conducting Public Affairs and Managing
Public Resources. Through resolution BC-09-25-19-D the Oneida Business Committee adopts the
following Good Governance principles and definitions:
Rule of Law: Ensuring the rules are known and applied equally to all with clear appeal (if
needed) and are enforced by an impartial regulatory body, for the full protection of Oneida
Nation stakeholders.
Transparency: Open communication about actions taken and decisions made ensuring
access to information is clear.
Responsiveness: Availability to the public and timeous reaction to the needs and opinions
of the public.
Consensus Oriented: Consultation is required to understand diverse interests
(Membership, Employee, Community) in order to reach a broad consensus of what is in
the best interest of the Nation and how this can be achieved in a sustainable and prudent
manner.
Equity and Inclusiveness: Providing the opportunity for the Nation’s stakeholders to
maintain, enhance, or generally improve their well-being which provides the most
compelling message regarding its reason for existence and value to the Nation.
Effectiveness and Efficiency: Processes implemented by the Nation producing favorable
results which meets the needs of Membership, Employees, Community, while making the
best use of resources – human, technological, financial, natural and environmental.
Accountability: The acknowledgement and assumption of responsibility for decisions and
actions as well as the applicable rules of law.
Participation: Fostering a system in which the public feels that they are part of decisionmaking processes, including freedom of expression and assiduous concern for the best
interests of the Tribe and community in general.
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The approval of the Procurement Manual through the adoption of a resolution by the Oneida
Business Committee still encompasses many of the Good Governance principles. The Oneida
Business Committee agenda and meeting materials are typically made available on the Nation’s
website for review at least three (3) business days prior to the Oneida Business Committee meeting.
This provides notice that the topic will be discussed at the Oneida Business Committee meeting,
and also supports transparency since there is open communication regarding the requested action
to be taken and the materials to be considered. Participation by other employees or members of
the community at Oneida Business Committee meetings is allowed. Members of the community
may ask questions, provide input, or request considerations be made on a particular agenda topic.
Responsiveness is also maintained, as departments have the opportunity to consider the input or
questions that are received during the Oneida Business Committee meeting and provide responses
directly back during the meeting. That being said, arguably, the process contained within the
Administrative Rulemaking law does provide greater transparency, participation, and
responsiveness due to the public meeting and public comment review memorandum requirement.
Therefore, it may not be accurate to say the approval of the Procurement Manual through the
adoption of a resolution violates the Good Governance principles provided in resolution BC-0925-19-D, but instead, it may be more accurate to say the approval of the Procurement Manual
through the adoption of a resolution may not be as effective at promoting the Good Governance
principles provided in resolution BC-09-25-19-D as adoption of the Procurement Manual as a rule
under the Administrative Rulemaking law. But again, the effectiveness of promoting the Good
Governance principles of transparency, participation, and responsiveness, needs to be weighed
against the necessity of promoting the Good Governance principle of effectiveness and efficiencywhich may be better supported by the adoption of the Procurement Manual through a resolution.
Ultimately, whether to require the Procurement Manual to be adopted as a rule developed in
accordance with the Administrative Rulemaking law, or as a manual that is approved through the
adoption of a resolution is a policy decision for the Legislative Operating Committee to make. The
Legislative Operating Committee may make one of the following determinations:
1. The Law should remain as currently drafted, so that the Purchasing Department develops
a Procurement Manual which provides the sign-off process and authorities required to
expend funds on behalf of the Nation, that is approved by the Oneida Business Committee
through adoption of a resolution.
2. The Law should be revised so that the Purchasing Department develops a Procurement
Manual which provides the sign-off process and authorities required to expend funds on
behalf of the Nation, that is developed as a rule in accordance with the Administrative
Rulemaking law. If the Legislative Operating Committee makes this determination, then
the following revision to the Law is recommended:
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 Rule Handbook 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 Rule Handbook .
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121.6-2. Procurement Manual Rule Handbook. The Purchasing Department shall is delegated
rulemaking authority to in accordance with the Administrative Rulemaking law to develop a
Procurement Manual Rule Handbook which provides the sign-off process and authorities required
to expend funds on behalf of the Nation. The Procurement, and any amendments thereto, shall be
approved by the Oneida Business Committee through adoption of a resolution.
LOC Consideration
The Legislative Operating Committee once again held great discussion on whether to require the
Procurement Manual to be adopted as a rule developed in accordance with the Administrative
Rulemaking law, or as a manual that is approved through the adoption of a resolution. The
effectiveness of promoting the Good Governance principles of transparency, participation, and
responsiveness, was weighed against the necessity of promoting the Good Governance principle
of effectiveness and efficiency. Ultimately, the Legislative Operating Committee determined that
the proposed amendments to the Law should be revised – so that remains as currently effective
and once again requires that the Purchasing Department develops a Procurement Manual which
provides the sign-off process and authorities required to expend funds on behalf of the Nation, that
is developed as a rule in accordance with the Administrative Rulemaking law. The Legislative
Operating Committee directed that the following revision to the Law be made:
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 Rule Handbook 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 Rule Handbook .
121.6-2. Procurement Manual Rule Handbook. The Purchasing Department shall is delegated
rulemaking authority in accordance with the Administrative Rulemaking law to develop a
Procurement Manual Rule Handbook which provides the sign-off process and authorities required
to expend funds on behalf of the Nation. The Procurement, and any amendments thereto, shall be
approved by the Oneida Business Committee through adoption of a resolution.
Comment 9 – Fees and Charges:
121.6. Expenditures and Assets
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.
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(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.
Lisa Liggins (written): Line 244 – This section could be interpreted that it’s an “all or nothing”
approach to fees and charges. Either charge the “full cost” as defined in the is section, or offer fee
waivers – no middle ground.
Response
The commenter provides that the way the section on fees and charges is drafted could lead to the
interpretation that a program or service is only allowed to charge either the full cost of providing
the service or program, or no cost by providing fee waivers.
To eliminate any potential confusion in the interpretation of this section of the Law the following
revision is recommended:
121.6. Expenditures and Assets
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 be issued to cover up to 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.
LOC Consideration
The Legislative Operating Committee disagreed that this section of the Law needed clarification
and determined that no revision to the Law is necessary based on this comment.
Comment 10 – Obligated Future Expenditures:
121.6. Expenditures and Assets
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.
Lisa Liggins (written): Line 267 – As written, it appears that an entity, such as the DTS, can’t
enter into a long-term contract for technical support because they would be obligating future
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expenditures. I don’t think this is the intent, but if so, who will be responsible to keep track and
list all those contracts in the resolution? I assume this isn’t the intent and suggest it be clarified.
Response
The commenter questions the clarity of the intent of section 121.6-5 of the Law regarding obligated
future expenditures. This provision of the Law provides that 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.
[1 O.C. 121.6-5].
When developing this provision of the Law, the Legislative Operating Committee collaborated
with the Finance Administration and focused much of its discussion on large obligated future
expenditures such as multi-year land acquisitions. The intent of this provision of the Law could be
clarified. It is recommended that the Legislative Operating Committee work with the Finance
Administration to clarify this provision of the Law so that its intent and applicability will be clear
to the reader.
LOC Consideration
The Legislative Operating Committee agreed that this provision of the Law needed needs
clarification, and directed the drafting attorney to meet with the Finance Administration to address
this issue.
Comment 11 – Definition for Government Services and Enterprises:
121.6. Expenditures and Assets
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.
(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.
Lisa Liggins (written): Line 288 and 297 – “government services” and “enterprises” should be
defined.
Response
The commenter requests that a definition for both “government services” and “enterprises” be
included in the Law.
It is recommended that the Law be revised to include the following definitions:
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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.
(h) “Enterprise” means any area or activity of the Nation that is engaged in for the business
of profit.
(o) “Government service” means any area or activity of the Nation that is not expected to
create revenue for the Nation and not expected to make a profit at any time.
LOC Consideration
The Legislative Operating Committee determined that in an effort to provide greater clarificatio0n
the Law should be revised to include the following definitions:
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.
(h) “Enterprise” means any area or activity of the Nation that is engaged in for the business
of profit.
(o) “Government service” means any area or activity of the Nation that is not expected to
create revenue for the Nation and not expected to make a profit at any time.
Comment 12 – Unbudgeted Positions:
121.9. Employment and Labor Allocations
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.
Lisa Liggins (written): Line 390 – not clear if a new fully grant funded position would be
allowable. It should be?
Response
The commenter questions whether the prohibition of unbudgeted positions that have not been
provided for in the labor allocations list provided for in section 121.9-3 of the Law applies to fully
grant funded positions, and states that it should not apply to fully grant funded positions.
As written, any position, including a fully grant funded position, which has not been specifically
budgeted for and included in the Nation’s labor allocation list shall be prohibited. [1 O.C. 121.93]. The Law does provide an exception to this prohibition. The Law allows the Oneida Business
Committee to authorize an unbudgeted position which has not been identified in the Nation’s labor
allocation list for a fund unit. Therefore, a fund unit may seek authorization from the Oneida
Business Committee for an unbudgeted fully granted funded position.
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There is no revision to the Law recommended based on this comment.
LOC Consideration
The Legislative Operating Committee agrees that the Law would allow the Oneida Business
Committee to authorize an unbudgeted position which has not been identified in the Nation’s labor
allocation list for a fund unit, so a fund unit may seek authorization from the Oneida Business
Committee for an unbudgeted fully granted funded position. Therefore, no revision to the Law is
necessary based on this comment.
Comment 13 – Notification of Law of Compliance to the General Tribal Council:
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.
Lisa Liggins (written): Line 468 – reporting this list doesn’t have anything to do with enforcement
and it should be deleted. This should be a personnel issue for the Executive Managers to handle.
If the concern is that someone dropped the ball and a service wasn't included that should have
been, then reporting the offender to GTC doesn't correct the situation. Another action may be
needed here to get to the correction desired.
Response
The commenter requests that the provision requiring the executive managers to notify the Oneida
Business Committee of any fund unit which does not comply with the budget schedule or
guidelines, so that a list of those fund units can be included in the annual report to the General
Tribal Council be removed from the Law as this does not enhance enforcement of the Law and
should be a personnel issue handled by the executive managers.
The Legislative Operating Committee included the provision which requires the executive
managers to notify the Oneida Business Committee of any fund unit which does not comply with
the budget schedule or guidelines so that a list of those fund units can be included in the annual
report to the General Tribal Council in an effort to increase accountability – not only accountability
for compliance by the fund units, but also accountability by the executive managers to ensure they
are properly enforcing the Law.
Whether to also include the requirement that the executive managers to notify the Oneida Business
Committee of any fund unit which does not comply with the budget schedule or guidelines so that
a list of those fund units can be included in the annual report to the General Tribal Council is a
policy decision for the Legislative Operating Committee to make. The Legislative Operating
Committee may make one of the following determinations:
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1. The Law should remain as currently drafted, and it be required that the executive managers
notify the Oneida Business Committee of any fund unit which does not comply with the
budget schedule or guidelines so that a list of those fund units can be included in the annual
report to the General Tribal Council
2. The Law should be revised so that the provision requiring the executive managers to notify
the Oneida Business Committee of any fund unit which does not comply with the budget
schedule or guidelines so that a list of those fund units can be included in the annual report
to the General Tribal Council is removed from the Law. If the Legislative Operating
Committee makes this determination, then the following revision to the Law is
recommended:
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.
LOC Consideration
The Legislative Operating Committee determined that greater clarification needed to be added to
the compliance and enforcement section of the Law. The Legislative Operating Committee
determined that the provision which requires the executive managers to notify the Oneida Business
Committee of any fund unit which does not comply with the budget schedule or guidelines should
remain in the Law, but that it needs to be clarified that only a list of those fund units of an elected
entity should be included in the annual report to the General Tribal Council. The Legislative
Operating Committee determined that only a list of non-compliant fund units of elected entities
needs to be shared with the General Tribal Council because ultimately it is the General Tribal
Council that elects those entities.
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 any fund units
of an elected entity which did not comply with the budget schedule or guidelines shall be
included in the annual report to the General Tribal Council.
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Title 1. Government and Finances – Chapter 121
Twahwistatye>n$tha>
We have a certain amount of money
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
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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
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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
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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.
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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.
(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 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.
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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, 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.
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.
(a) Approval of Unbudgeted Expenditures. The Oneida Business Committee shall approve
any unbudgeted expenditure prior to the expenditure being made by a fund unit.
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(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.
(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.
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.
(c) Capital Improvement Plan Implementation. Capital improvement plans for
government services and enterprises shall be implemented, contingent on available funding
capacity.
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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 an 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.
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.
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(a) Any debt instrument utilized by the Nation shall not exceed the life of what is being
encumbered.
121.8-2. Notice 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
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.
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(a) Exception. The Oneida Business Committee may authorize an unbudgeted position for
a fund unit.
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 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.
(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;
1 O.C. 121- Page 10
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(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.
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 11
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Jo Anne House, PhD | Chief Counsel
James R. Bittorf | Deputy Chief Counsel
Kelly M. McAndrews | Senior Staff Attorney
Carl J. Artman
Krystal L. John
Peggy A. Schneider
Lydia M. Witte
Law Office
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Title 1. Government and Finances – Chapter 121
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We have a certain amount of money
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(h) “Enterprise” means any area or activity of the Nation that is engaged in for the
business of profit.
(i) “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 Officeras identified by
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the Oneida Business Committee through the adoption of a resolution.
(ij) “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.
(jk) “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.
(kl) “Fiscal year” means the one (1) year period each year from October 1st to September
30th.
(lm) “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.
(mn) “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(o) “Government service” means any area or activity of the Nation that is not expected
to create revenue for the Nation and not expected to make a profit at any time.
(p) “Line item” means the specific account within a fund unit’s budget or category that
expenditures are charged to.
(oq) “Manager” means the person in charge of directing, controlling, and administering
the activities of a fund unit.
(pr) “Nation” means the Oneida Nation.
(qs) “Secretary” means the Oneida Nation Secretary, or their designee at their discretion.
(rt) “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:
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(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.
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;
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(d) The estimated expenditures by each fund unit; and
(e) Summary of employment position counts including prior year, current year, and
budgeted year.
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.
(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 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.Increase or Decrease. The Treasurer shall
identify in the budget guidelines a percentage of an increase or decrease 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 or decreased 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
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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.
(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) for a period of time not to exceed three (3)
months, until such time as a budget is adopted by the General Tribal Council. If the
General Tribal Council does not adopt a budget within three (3) months of the
adoption of the continuing budget resolution, then the Oneida Business Committee
shall adopt the Nation’s budget.
(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.
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 CFO shall provide the Oneida Business
Committee a written fiscal analysis and any input on the potential budget amendment. 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 ManualRule Handbook 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
ManualRule Handbook.
121.6-2. Procurement Manual.Rule Handbook. The Purchasing Department shallis delegated
rulemaking authority in accordance with the Administrative Rulemaking law to develop a
Procurement ManualRule Handbook 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.
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(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.
(a) Approval of Unbudgeted Expenditures. A fund unit shall not make an unbudgeted
expenditure unless approval is granted by the Oneida Business Committee. The CFO shall
provide the Oneida Business Committee a written fiscal analysis and any input on the
potential unbudgeted expenditure. The Oneida Business Committee shall approve any
unbudgeted expenditure through the adoption of a resolution prior to the expenditure being
made by a fund unit.
(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.
(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.
121.6-5. Obligated Future Expenditures. NoNotwithstanding an approved multi-year contract,
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.
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(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.
(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
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expenditures of grants upon receipt. The Grant Reserve Fund account shall be an 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. To transition a time thatposition from
grant funding to being funded through the Nation’s budget, a manager shall follow the standard
procedure for seeking the development and approval of a new position can be included and
approved in the Nation’s annual budget and labor allocations.
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. Notice of the Acquisition of Debt. Any debt underwritten by the Nation for oneless than
ten million dollars ($110,000,000) 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. Any debt underwritten by the Nation for ten million dollars ($10,000,000) or more
shall be approved by the General Tribal Council prior to the execution of the credit agreement
encumbering all pledges of repayment.
(a) If emergency circumstances exist which prevents the presentation to and approval of
the acquisition of debt of ten million dollars ($10,000,000) or more by the General Tribal
Council, the Oneida Business Committee may approve the acquisition of debt.
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 athe
acceptable range of zero (0) to two (2) as defined by Generally Accepted Accounting
Principleslow-risk debt financing options at the specific financial institution.
(b) Fixed Charge Coverage Ratio. The Fixed Charge Coverage Ratio shall be maintained
at athe acceptable range of one and twenty-five hundredths (1.25) or higher as defined by
Generally Accepted Accounting Principleslow-risk debt financing options at the specific
financial institution.
121.8-5. Corporate Debt. The Nation shall not be obligated to any debt obligations of its corporate
entities.
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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
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. The CFO shall provide the Oneida Business Committee a written fiscal analysis
and any input on the potential unbudgeted position. The Oneida Business Committee shall
authorize the unbudgeted position through the adoption of a resolution.
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
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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 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.
(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
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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 allany fund units
of an elected entity 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 remov
This text is long and has been trimmed here. Open the source document for the complete record.
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.