Oneida Business Committee (2025)

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Oneida Nation

Oneida Business Committee

Legislative Operating Committee

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PO Box 365 • Oneida, WI 54155‐0365

ONEIDA

Oneida‐nsn.gov

LEGISLATIVE OPERATING COMMITTEE MEETING AGENDA REVISED

Business Committee Conference Room - 2nd Floor Norbert Hill Center

October 15, 2025

9:00 a.m.

Call to Order and Approval of the Agenda

II.

Minutes to be Approved

1. October 1, 2025 LOC Meeting Minutes (pg. 2)

III.

Current Business

1. Budget and Finances Law Amendments (pg. 4)

IV.

New Submissions

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

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Oneida Business Committee

Legislative Operating Committee

GDDDOO

PO Box 365 • Oneida, WI 54155-0365

ONEIDA

Oneida-nsn.gov

LEGISLATIVE OPERATING COMMITTEE MEETING MINUTES

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

September 17, 2025

9:00 a.m.

Present: Jameson Wilson, Jonas Hill, Jennifer Webster, Kirby Metoxen

Excused: Marlon Skenandore

Others Present: Clorissa N. Leeman, Grace Elliott, Carolyn Salutz, Mistylee Herzog

Others Present on Microsoft Teams: David Jordan, Melissa Alvarado, Peggy Helm-Quest,

Shannon Stone, Tina Jorgensen, Ralinda Ninham-Lamberies, Rhiannon Metoxen, Fawn Billie,

Kaylynn Biely, Taryn Webster, Tavia James Charles, Katsitsiyo Danforth, Lee Schuyler, Jeremy

King, Rae Skenandore, Eric Boulanger

Call to Order and Approval of the Agenda

Jameson Wilson called the October 1, 2025, Legislative Operating Committee meeting to

order at 9:00 a.m.

Motion by Jonas Hill to adopt the agenda with the deletion of item III.3 - Current Business

- Hunting, Fishing, and Trapping Law Amendments; seconded by Jennifer Webster.

Motion carried unanimously.

II.

Minutes to be Approved

1. September 17, 2025 LOC Meeting Minutes

Motion by Jonas Hill to approve the September 17, 2025 LOC meeting minutes and

forward to the Oneida Business Committee; seconded by Jennifer Webster. Motion carried

unanimously.

III.

Current Business

1. Real Property Law Amendments

Motion by Jennifer Webster to accept the legislative analysis and public meeting packet

for the proposed amendments to the Real Property Law and schedule a public meeting to

be held on November 14, 2025; seconded by Kirby Metoxen. Motion carried unanimously.

2. Higher Education Scholarship Law

Motion by Jennifer Webster to approve the updated draft Higher Education Grant law and

public meeting packet for the Higher Education Grant Law and schedule a public meeting

to be held on November 14, 2025; seconded by Jonas Hill. Motion carried unanimously.

<XXXXX)

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

Legislative Operating Committee Meeting Minutes of October 1, 2025

Page 1 of 2

ONEIDA

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IV.

New Submissions

Additions

VI.

Administrative Updates

VII.

Executive Session

VIII. Adjourn

Motion by Jennifer Webster to adjourn at 9:14 a.m.; seconded by Kirby Metoxen. Motion

carried unanimously.

Legislative Operating Committee Meeting Minutes of October 1, 2025

Page 2 of 2

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Oneida Nation

Oneida Business Committee

Legislative Operating Committee

PO Box 365 • Oneida, WI 54155-0365

Oneida-nsn.gov

000000

ONEIDA

Legislative Operating Committee

October 15, 2025

Budget and Finances Law

Amendments

Submission Date: 3/6/24

LOC Sponsor: Jennifer Webster

Public Meeting: N/A

Emergency Enacted: N/A

Summary: This item was added to the Active Files List on March 6, 2024. Resolution BC-05-11-22B, Amendments to the Budget Management and Control Law, included a directive that the Legislative

Reference Office collaborate with the Nation’s Treasurer and Chief Financial Officer to conduct a one

(1) year review of the Budget and Finances law and provide the Oneida Business Committee a report on

the use and implementation of the Law. The Legislative Reference Office and Legislative Operating

Committee met with the Nation’s Treasurer and Chief Financial Officer on February 7, 2024, to review

and discuss how the implementation and utilization of the Budget and Finance law has fared since the

most recent amendments were adopted in May of 2022. Through the discussions with the Nation’s

Treasurer and Chief Financial Officer it was determined that there are potential amendments to the

Budget and Finances law that would be beneficial to the Nation to make. The Nation’s Treasurer and

Chief Financial Officer recommended that the Legislative Operating Committee consider adding the

Budget and Finances law to its Active Files List for amendments to be made.

3/6/24 LOC:

Motion by Jonas Hill to add Budget and Finances law amendments to the Active Files List

with Jennifer Webster as the sponsor; seconded by Jennifer Webster. Motion carried

unanimously.

3/20/24:

Work Meeting. Present: Jameson Wilson, Jennifer Webster, Jonas Hill, Marlon Skenandore,

Clorissa Leeman, Grace Elliott, Fawn Cottrell, Kristal Hill, Maureen Perkins. The purpose of

this work session was for the LOC to discuss and determine a priority for this legislative item.

7/2/25 LOC:

Motion by Jennifer Webster to accept the request for amendments to the Budget and Finances

law as information, noting the Budget and Finances law is already on the Active Files List for

amendments; seconded by Marlon Skenandore. Motion carried unanimously.

7/21/25:

Work Meeting. Present: Jameson Wilson, Jennifer Webster, Kirby Metoxen, Jonas Hill,

Clorissa Leeman, Lawrence Barton, Ralinda Ninham-Lamberies, Melissa Alvarado, Fawn

Billie, Fawn Cottrell, Kristal Hill. The purpose of this work meeting was to review and discuss

potential amendments to the law.

8/18/25:

Work Meeting. Present: Jonas Hill, Jameson Wilson, Clorissa Leeman, Lawrence Barton,

Ralinda Ninham-Lamberies, Melissa Alvarado, Kristal Hill, Fawn Cottrell, Rhiannon

Metoxen. The purpose of this work meeting was to continue the review and discussion of

potential amendments to this law.

Page 1 of 2

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

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10/3/25:

Work Meeting. Present: Jameson Wilson, Jennifer Webster, Kirby Metoxen, Clorissa Leeman,

Lawrence Barton, Ralinda Ninham-Lamberies, Melissa Alvarado, Fawn Billie, Fawn Cottrell.

The purpose of this work meeting was to review the updated draft of amendments to the law.

Next Steps:

 Approve the draft of the proposed amendments to the Budget and Finances law.

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

Page 2 of 2

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Title 1. Government and Finances – Chapter 121

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BUDGET AND FINANCES

121.1. Purpose and Policy

121.2. Adoption, Amendment, Repeal

121.3. Definitions

121.4. Authority and Responsibilities

121.5. Budget

121.6. Expenditures and Assets

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;

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 resolutionresolutions BC-05-11-22-B., and 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.

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) acquisitiondemolition of fixed equipment; an existing building or other

structures;

(4) landscaping;

(5) physical infrastructure; and

(65) 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.

(h) “Enterprise” means any area or activity of the Nation that is engaged in for the business

of profit or to break even.

(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, as identified by the Oneida Business

Committee through the adoption of a resolution.

(j) “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.

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

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

Chief Financial Officer, and any other designated employee.

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

30th.

(m) “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.

(n) “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.

(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.

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

activities of a fund unit.

(r) “Nation” means the Oneida Nation.

(s) “Secretary” means the Oneida Nation Secretary, or their designee at their discretion.

(t) “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;

(d(c) 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;

Oneida Business Committee or the General Tribal Council at:

(1) the annual General Tribal Council meeting;

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

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

General Tribal Council; and

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

meeting.

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

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

1 O.C. 121- Page 3

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(a) report to the Oneida Business Committee and/or Executive Managers any expenditures

that do not follow budget guidelines or conform to the budget;

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

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) fiftyone hundred thousand dollars ($50100,000) 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 appropriateOneida Business Committee of any Executive Manager of

anyManagers and/or 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) fiftyone hundred thousand dollars ($50100,000) or more in total;

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 operational 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.

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; and

(b) The individual budgets of each fund unit;.

(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:

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(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 ContingencyFinancial Sovereignty Fund. The Permanent

Executive ContingencyFinancial Sovereignty 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.sustain grant operations during times of

extreme financial distress or sustain grant operations when grant funding has ended and the

Nation has not had the appropriate time to plan for the end of delivery of those grant

operations.

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 no later than March 1st of each calendar year.

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

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

the upcoming fiscal year budget.

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

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

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

express permission from the 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 TreasurerCFO shall receive, review, and compile the

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

CFO shall present the Nation’s draft budget to the Oneida Business Committee for review

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

budget strategy.priorities.

(1) Notification of Budget 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.

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

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

budget to be presented to the General Tribal Council.

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

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

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

General Tribal Council.

1 O.C. 121- Page 5

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

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

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

Nation’s budget.

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

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

adopt a continuing budget resolution 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. Procurement Rule Handbook. The Purchasing Department is delegated rulemaking

authority in accordance with the Administrative Rulemaking law to develop a Procurement Rule

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

of the Nation.

121.6-2. 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 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 Rule Handbook.

121.6-3.121.6-2. Procurement Rule Handbook. The Purchasing Department is delegated

rulemaking authority in accordance with the Administrative Rulemaking law to develop a

Procurement Rule Handbook which provides the sign-off process and authorities required to

expend funds on behalf of the Nation.

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.

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 of two hundred and fifty thousand dollars ($250,000) or more 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.

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. Notwithstanding 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 toat the nextend of each fiscal year’s budgetyear and remain available for use, 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 O.C. 121- Page 7

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(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.

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; and

(5) incentives and retention efforts; and

(6(5) 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

121.7-4.121.7-2. 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.sustain grant operations during times of extreme financial

distress or sustain grant operations when grant funding has ended. The Grant Reserve Fund account

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

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(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.

121.7-53. Grant Funded Positions. If the grant funding for a fully grant funded position is

eliminated, then the position shall be eliminated. To transition a position 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 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. Acquisition of Debt. Any debt underwritten by the Nation for ten million dollars

($10,000,000) or more shall be noticed to the General Tribal Council at the next available meeting

prior to the execution of the credit agreement encumbering all pledges of repayment.

(a) If emergency circumstances exist which prevents the notice of the acquisition of debt

to the General Tribal Council, the Oneida Business Committee may proceed with the

acquisition of debt.

(b) Prior to the acquisition of any debt, the Nation shall obtain an amortization schedule

for the repayment of the 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 the

acceptable range as defined by low-risk debt financing options at the specific financial

institution.

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

at the acceptable range as defined by low-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.

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.

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

employment cap.

(b(a) 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 or prepare for potential 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 expenditurescost optimization;

(d) layoffs.

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

financial distress, or may face extreme financial distress in the near future, the CFO shall inform

the Oneida Business Committee, and the Oneida Business Committee shall be responsible for

implementing the budget contingency plan.

121.10-4. Permanent Executive ContingencyFinancial Sovereignty Fund Account. The Oneida

Business Committee shall maintain a Permanent Executive ContingencyFinancial Sovereignty

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

ContingencyThe Financial Sovereignty Fund account shall be a restricted fund.

(a) The Permanent Executive Contingency(a) The Financial Sovereignty Fund account in

combination with the Grant Reserve 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 ContingencyFinancial

Sovereignty Fund account until the established level has been achieved.

may only be used when the Oneida Business Committee has determined that the Nation is

under extreme financial distress for the following purposes and only to the extent that

alternative funding sources are unavailable:

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

applicable service fees;

(2) employee payroll, including all applicable taxes;

(3) payments to vendors for gaming and retail;

(4) payments to vendors for governmental operations;

(5) payments to any other debt; and

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

budget contingency plan.

121.11. Reporting

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

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

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

meeting held for the acceptance of such reports.

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

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

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

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

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

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

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

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

Nation.

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

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

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

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(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 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.

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-05-11-22-B

Emergency Amended – BC-10-26-22-D (Expired)

Amended – BC-__-__-__-__

1 O.C. 121- Page 12

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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

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;

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 resolutions BC-05-11-22-B, and 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.

(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 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) demolition of an existing building or other structures;

(4) physical infrastructure; and

(5) similar expenditures with a cost of five thousand dollars ($5,000) 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.

(h) “Enterprise” means any area or activity of the Nation that is engaged in for the business

of profit or to break even.

(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, as identified by the Oneida Business

Committee through the adoption of a resolution.

(j) “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.

(k) “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.

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

30th.

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(m) “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.

(n) “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.

(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.

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

activities of a fund unit.

(r) “Nation” means the Oneida Nation.

(s) “Secretary” means the Oneida Nation Secretary, or their designee at their discretion.

(t) “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;

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;

Oneida Business Committee or the General Tribal Council at:

(1) the annual General Tribal Council meeting;

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

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

General Tribal Council; and

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

meeting.

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

(a) report to the Oneida Business Committee and/or Executive Managers any expenditures

that do not follow budget guidelines or conform to the budget;

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

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

hundred thousand dollars ($100,000) or more in total;

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(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 Oneida Business Committee of any Executive Managers and/or 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 one hundred thousand dollars ($100,000) or more

in total;

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 operational budget.

(b) The budget shall align with any priorities developed and adopted by the Oneida

Business Committee on behalf of the Nation.

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; and

(b) The individual budgets of each fund unit.

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) Financial Sovereignty Fund. The Financial Sovereignty Fund account is used by the

Nation to prevent default on debt and to sustain operations during times of extreme

financial distress.

grant operations during times of extreme financial distress or sustain grant operations when

grant funding has ended and the Nation has not had the appropriate time to plan for the end

of delivery of those grant operations.

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

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

through the adoption of a resolution no later than March 1 st of each calendar year.

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

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

the upcoming fiscal year budget.

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

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

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

express permission from the Oneida Business Committee.

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

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

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

to ensure that it is consistent with the Nation’s priorities.

(1) Notification of Budget 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.

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

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

budget to be presented to the General Tribal Council.

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

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

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

General Tribal Council.

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

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

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

Nation’s budget.

(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, 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

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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. Procurement Rule Handbook. The Purchasing Department is delegated rulemaking

authority in accordance with the Administrative Rulemaking law to develop a Procurement Rule

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

of the Nation.

121.6-2. 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 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 Rule Handbook.

121.6-3. Unbudgeted Expenditures.