Oneida Business Committee (2021)

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Oneida Nation

Oneida Business Committee

Legislative Operating Committee

PO Box 365 • Oneida, WI 54155-0365

Oneida-nsn.gov

ONEIDA

LEGISLATIVE OPERATING COMMITTEE MEETING AGENDA

Business Committee Conference Room - 2nd Floor Norbert Hill Center

November 3, 2021

9:00 a.m.

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

Business Committee resolution BC-08-03-21-A, Setting Public Gathering Guidelines During Public

Health State of Emergency - COVID-19.

Call to Order and Approval of the Agenda

II.

Minutes to be Approved

1. October 20, 2021 LOC Meeting Minutes (pg. 2)

III.

Current Business

1. Oneida General Welfare Law (pg. 3)

2. Budget Management and Control Law Emergency Amendments (pg. 24)

3. Oneida Nation Gaming Ordinance Emergency Amendments (pg. 70)

IV.

New Submissions

1. Elder Assistance Program Law (pg. 106)

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

October 20, 2021

9:00 a.m.

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

Metoxen (Microsoft Teams)

Others Present: Clorissa N. Santiago, Kristen Hooker, Kristal Hill, Bonnie Pigman, Shannon

Davis, Lawrence Barton, Rhiannon Metoxen (Microsoft Teams), Justin Nishimoto (Microsoft

Teams), Michelle Myers (Microsoft Teams)

Call to Order and Approval of the Agenda

David P. Jordan called the October 20, 2021, Legislative Operating Committee meeting to

order at 9:00 a.m.

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

Motion carried unanimously.

II.

Minutes to be Approved

1. October 6, 2021 LOC Meeting Minutes

Motion by Marie Summers to approve the October 6, 2021 LOC meeting minutes and

forward to the Oneida Business Committee for consideration; seconded by Jennifer

Webster. Motion carried unanimously.

III.

Current Business

1. Pardon and Forgiveness Law Emergency Amendments Extension

Motion by Jennifer Webster to adopt the Resolution: Extension of the Emergency

Amendments to the Pardon and Forgiveness law and forward on to the Oneida Business

Committee for consideration; seconded by Marie Summers. Motion carried unanimously.

2. Oneida General Welfare Law

Motion by Jennifer Webster to accept the public comment period review memorandum;

seconded by Daniel Guzman King. Motion carried unanimously.

IV.

New Submissions

Additions

VI.

Administrative Items

VII.

Executive Session

VIII. Adjourn

Motion by Marie Summers to adjourn at 9:22 a.m.; seconded by Jennifer Wester. Motion

carried unanimously.

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

Legislative Operating Committee Meeting Minutes of October 20, 2021

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ONEIDA

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Oneida Nation

Oneida Business Committee

Legislative Operating Committee

=DODDOD=

PO Box 365 • Oneida, WI 54155-0365

ONEIDA

Oneida-nsn.gov

Legislative Operating Committee

November 3, 2021

Oneida General Welfare Law

Submission Date: 12/18/18

Public Meeting: Due to the COVID-19 pandemic, public

LOC Sponsor: Jennifer Webster

Emergency Enacted: 8/12/20, 2/10/21

meetings were suspended by declaration of the Nation’s COVID19 Core Decision Making Team. A public comment period was

still offered in accordance with the Legislative Procedures Act

and held open until 10/13/21.

Summary: This item was carried over from last term. The Oneida Business Committee directed IGAC,

Self-Governance and the Law Office to develop a plan of action to create rules for exempting income per

the Tribal General Welfare Exclusion Act. At the December 18, 2018 Business Committee Work Meeting,

the Oneida Business Committee requested that the General Welfare Exclusions Act – Income Exemptions

item be sent over to the LOC for consideration to develop a law/code/ordinance that would define the

income exemptions under the General Welfare Exclusion Act. As a result of the COVID-19 pandemic,

emergency adoption of an Oneida General Welfare law was sought to create a law that provides a

mechanism to address the economic needs of members of the Nation during the COVID-19 pandemic. The

purpose of this Law is to provide assistance, on a non-taxable basis, to eligible Tribal members through

approved programs that promote the general welfare of the Nation. The Law sets a framework and

provides guidelines for the Nation to establish and operate approved programs which provide assistance

to eligible Tribal members to promote the general welfare of the Nation, including programs designed to

enhance the promotion of health, education, self-sufficiency, self-determination, and the maintenance of

culture and tradition, entrepreneurship, and employment. The Oneida Business Committee adopted the

Oneida General Welfare law on an emergency basis through the adoption of resolution BC-08-12-20-D.

The emergency adoption of the Law will expire on February 12, 2021. The Oneida Business Committee

then adopted emergency amendments to the Oneida General Welfare law on February 10, 2021, through

resolution BC-02-10-21-B for the purpose of addressing the means in which the Oneida Business

Committee may adopt an approved program – the emergency amendment would allow the Oneida

Business Committee to adopt an approved program through resolution in addition to through the adoption

of a law. The emergency adoption of the Law was set to expire on August 10, 2021. The Oneida Business

Committee extended the emergency amendments to the Oneida General Welfare law on July 28, 2021,

through the adoption of resolution BC-07-28-21-M. The emergency amendments to the Oneida General

Welfare law will expire on February 10, 2022.

10/7/20 LOC: Motion by Kirby Metoxen to add the Oneida General Welfare Law to the Active Files List

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

unanimously.

1/14/21:

Work Meeting. Present: David P. Jordan, Kirby Metoxen, Jennifer Webster, Marie Summers,

Daniel Guzman King, Clorissa N. Santiago, Lawrence Barton, Rae Skenandore, Carl Artman,

Susan House, Kristal Hill, James Petitjean. This was a work meeting held through Microsoft

Teams. The purpose of this work meeting was to discuss the Oneida General Welfare law, the

Oneida Higher Education Pandemic Relief Fund law, the Pandemic Relief Assistance law,

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and the FY21 Budget Directive found in resolution BC-11-24-20-F and determine a plan for

meeting these directives and addressing these items on a permanent basis.

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 review the proposed

emergency amendments to the Law and emergency adoption packet materials.

2/3/21 LOC:

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

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

Summers. Motion carried unanimously.

2/9/21:

Work Meeting. Present: David P. Jordan, Kirby Metoxen, Jennifer Webster, Marie Summers,

Daniel Guzman King, Clorissa N. Santiago, Carl Artman, JoAnne House, Lawrence Barton,

Ralinda Ninham-Lamberies, Rae Skenandore, Keith Doxtator, Susan House, Kristal Hill,

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

this work meeting was to touch base and discuss the progress that was being made in bringing

forward emergency amendments to the Oneida General Welfare law and developing the

approved programs – through adoption of a resolution – to meet the FY21 budget directive in

resolution BC-11-24-20-F.

2/10/21 OBC: Motion by Lisa Liggins to adopt resolution 02-10-21-B Emergency Amendments to the

Oneida General Welfare Law with two (2) changes [1) in line16, correct date to March 13,

2021; and 2) in line 18, insert the appropriate resolution number], seconded by Jennifer

Webster. Motion carried.

Motion by Lisa Liggins to request the Legislative Operating Committee and Legislative

Reference Office to bring forward a BC SOP to an upcoming BC Work Session regarding

how laws and resolutions are submitted to the Business Committee in accordance with this

resolution, seconded by Jennifer Webster. Motion carried.

4/14/21 OBC: Motion by Lisa Liggins to defer this item [Oneida Nation Assistance Fund Resolution] until

after executive session noting the resolution will be brought back with three (3) additional

considerations, [1) the correction to line 45 [change from, "...between 18 to 61 years of...",

change to, "...age 18 or older..."]; 2) noting the LOCs considerations for possible garnishments

moving forward; 3) CFO’s comments regarding Treasury guidance for the 65 and over

payment.], seconded by Marie Summers. Motion carried.

Motion by Lisa Liggins to adopt the Oneida Business Committee standard operating

procedure entitled Oneida General Welfare Law - Adoption of an Approved Program and

direct the Secretary to finalize the SOP and publish, seconded by David P. Jordan. Motion

carried.

4/21/21:

Work Meeting. Present: David P. Jordan, Kirby Metoxen, Jennifer Webster, Marie Summers,

Daniel Guzman King, Clorissa N. Santiago, Kristen Hooker, Kristal Hill, Rhiannon Metoxen.

The purpose of this work meeting was to discuss a plan for how to address the Oneida Business

Committee directive contained in resolution BC-04-14-21-D that the LOC consider how

garnishments will be handled for general welfare exclusion payments moving forward.

4/29/21:

Work Meeting. Present: David P. Jordan, Kirby Metoxen, Jennifer Webster, Marie Summers,

Daniel Guzman King, Clorissa N. Santiago, Kristal Hill, Rhiannon Metoxen. The purpose of

this work meeting was to review and discuss the public comment period notice for the question

of “Should assistance provided by an approved program under the Oneida General Welfare

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law be subject to attachment or garnishment?”

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5/5/21 LOC:

Motion by Jennifer Webster to approve the Oneida General Welfare law amendments public

comment period notice for the question, “Should assistance provided by an approved program

under the Oneida General Welfare law be subject to attachment or garnishment?” and

forward this question to a public comment period to be held open until June 9, 2021; seconded

by Marie Summers. Motion carried unanimously.

6/9/21:

Public Comment Period Closed. Six (6) individuals submitted written comments during this

public comment period.

6/24/21:

Work Meeting. Present: David P. Jordan, Kirby Metoxen, Jennifer Webster, Marie Summers,

Clorissa N. Santiago, Kristal Hill, Kristen Hooker. This was a work meeting held through

Microsoft Teams. The purpose of this work meeting was to review and discuss the public

comments that were received regarding the question, “Should assistance provided by an

approved program under the Oneida General Welfare law be subject to attachment or

garnishment?”

7/7/21 LOC:

Motion by Marie Summers to accept public comments that were received for the Oneida

General Welfare law amendments question, “Should assistance provided by an approved

program under the Oneida General Welfare law be subject to attachment or garnishment?”;

seconded by Daniel Guzman King. Motion carried unanimously.

7/21/21 LOC: Motion by Marie Summers to approve the Oneida General Welfare law emergency

amendments extension packet and forward to the Oneida Business Committee for

consideration; seconded by Jennifer Webster. Motion carried unanimously.

7/28/21 OBC: Motion by David P. Jordan to adopt resolution 07-28-21-M Extension of the Emergency

Amendments to the Oneida General Welfare Law, seconded by Jennifer Webster. Motion

carried.

8/26/21:

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

King, 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 to review

and discuss the draft of amendments to the Oneida General Welfare law to move forward for

permanent adoption.

9/1/21 LOC:

Motion by Jennifer Webster to approve the draft of the Oneida General Welfare law and direct

that a legislative analysis be completed; seconded by Marie Summers. Motion carried

unanimously.

9/15/21 LOC: Motion by Kirby Metoxen to approve the legislative analysis for the Oneida General Welfare

law; seconded by Jennifer Webster. Motion carried unanimously.

Motion by Marie Summers to approve the approve the Oneida General Welfare law public

comment period notice and forward the Oneida General Welfare law to a public comment

period to be held open until October 13, 2021; seconded by Jennifer Webster. Motion carried

unanimously.

10/13/21:

Public Comment Period Closes. The public comment period for the permanent adoption of

the Oneida General Welfare law closed on October 13, 2021. No written submissions of

comments were received during this public comment period.

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10/20/21 LOC: Motion by Jennifer Webster to accept the public comment period review memorandum;

seconded by Daniel Guzman King. Motion carried unanimously.

Next Steps:

 Approve the updated draft, legislative analysis, and the fiscal impact statement request

memorandum and forward to the Finance Department directing that a fiscal impact statement

be prepared and submitted to the LOC by November 18, 2021.

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

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Draft 2 (Redline to PM Draft)

2021 11 03

Title 10. General Welfare Exclusion - Chapter 1001

ONEIDA GENERAL WELFARE

1001.1. Purpose and Policy

1001.2. Adoption, Amendment, Repeal

1001.3. Definitions

1001.4. General Welfare Assistance

1001.5. Approved Program Guidelines

1001.6. Non-Recourse Designation

1001.7. Governing Law; Sovereignty

1001.8. Federal Trust Obligations

1001.1. Purpose and Policy

1001.1-1. Purpose. The purpose of this law is to govern how the Nation provides assistance to

eligible members on a non-taxable basis, pursuant to the principles of the General Welfare

Exclusion.

(a) The federal government through the Tribal General Welfare Exclusion Act of 2014,

codified at 26 U.S.C §139E and the Internal Revenue Service, through its traditional

application of the general welfare doctrine and subsequent guidance, has recognized the

sovereign right of Indian tribal governments to provide financial assistance to its members

under certain circumstances on a non-taxable basis.

1001.1-2. Policy. It is the policy of the Nation to provide assistance to members through approved

programs that promote the general welfare of the Nation. This law provides a framework for

approved programs to follow to ensure compliance with the General Welfare Exclusion, 26 U.S.C.

§139E, and applicable Internal Revenue Service regulations or revenue procedures including I.R.S.

Rev. Proc. 2014-35. Further, it is the intent of the Oneida Business Committee that all assistance

provided under this law:

(a) is available to any recipients who satisfy the program policies, subject to budgetary

restraints;

(b) is made under an approved program that does not discriminate in favor of members of

the Nation’s governing body;

(d) is not lavish or extravagant under the facts and circumstances, as determined by the

Oneida Business Committee.

1001.2. Adoption, Amendment, Repeal

1001.2-1. This law was adopted by the Oneida Business Committee by resolution BC-__-__-____.

1001.2-2. 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.

1001.2-3. 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.

1001.2-4. 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.

1001.2-5. This law is adopted under authority of the Constitution of the Oneida Nation.

1001.3. Definitions

1001.3-1. 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) "Approved program" means any program(s) to provide general welfare assistance that

is intended to qualify as non-taxable as a General Welfare Exclusion, administered under

specific guidelines, and is adopted by the Oneida Business Committee through resolution

10 O.C. 1001 – Page 1

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or law of the Nation.

(b) "Assistance" means benefits or payments under an approved program, which are paid

to or on behalf of a recipient pursuant to this law. Assistance provided under an approved

program shall not be considered income of the recipient.

Committee in its discretion and based on the circumstances, taking into account needs

unique to the Nation as well as the social purpose being served by the particular assistance

at hand, except as otherwise may be required for compliance with final guidance issued

under 26 U.S.C. §139E following consultation between the Nation and the federal

government.

(d) “Limited term” means a defined start and end date, or utilizes third-party funding and

is not intended to be permanent.

(e) "Member" means an individual who is an enrolled member of the Nation.

(f) “Nation” means the Oneida Nation.

(g) “Recipient” means any member entitled to receive assistance in accordance with

approved program requirements.

1001.4. General Welfare Assistance

1001.4-1. General. The Nation may provide general welfare assistance to eligible members on a

non-taxable basis pursuant to the principles of General Welfare Exclusion. The federal government

recognizes that benefits to recipients under an approved program for the promotion of the general

welfare of the Nation is excludable from the gross income of those recipients. General Welfare

Exclusion provides that any assistance shall be treated as non-taxable under federal law so long as

it:

(a) satisfies the requirements for exclusion under 26 U.S.C. §139E;

(b) is provided under a Safe Harbor Program listed and detailed in I.R.S. Rev. Proc. 201435 or subsequent Internal Revenue Service procedures or regulations; or

Welfare exclusion listed in I.R.S. Rev. Proc. 2014-35, section 5.02(1).

1001.4-2. General Test. The General Test provides criteria used to determine if any assistance

provided through an approved program to a recipient shall be treated as a General Welfare

Exclusion. The criteria of the General Test include the following:

(a) The assistance is paid on behalf of the Nation;

(b) The assistance was provided pursuant to an approved program;

Nation;

(d) The assistance is available to any member who meets the guidelines of the approved

program;

(e) The assistance is provided for the promotion of general welfare;

(f) The assistance is not lavish or extravagant;

(g) The assistance is not compensation for services; and

(h) The assistance is not a per capita payment.

1001.4-3. Approved Programs. Any assistance provided by the Nation under the General Welfare

Exclusion shall occur through an approved program and qualify as non-taxable under the principles

of the General Welfare Exclusion to the fullest extent permitted at law.

(a) An approved program shall be established and operated to promote the general welfare

10 O.C. 1001 – Page 2

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of the Nation, including programs designed to enhance the promotion of health, education,

self-sufficiency, self-determination, and the maintenance of culture and tradition,

entrepreneurship, and employment.

(b) Each approved program shall be limited to purposes consistent with treatment under

the General Welfare Exclusion as to purpose, eligibility, and funding.

(d) An approved program shall meet all criteria of the General Test.

(d) Assistance provided through an approved program is not subject to information

reporting by the Nation to the Internal Revenue Service.

1001.4-4. Ratification of Prior Acts. This law shall not be construed as creating new general

welfare assistance rights which are an inherent right of Nation. Rather, this law is intended to

codify existing procedures used by the Nation to administer its general welfare assistance.

Assistance provided prior to the enactment of this law is hereby ratified and confirmed as general

welfare assistance provided pursuant to the exercise by the Nation of its inherent tribal sovereignty.

1001.5. Approved Program Guidelines

1001.5-1. Creation of an Approved Program. An approved program shall be adopted by the

Oneida Business Committee through a resolution or law of the Nation. Approved programs

adopted by the Oneida Business Committee are considered in force and effect and in accordance

with this law

(a) Law. An approved program shall be adopted by the Oneida Business Committee

through a law if the approved program will function on a permanent basis.

(1) Adoption of an approved program by the Oneida Business Committee through

a law of the Nation shall comply with the process and procedures of the Legislative

Procedures Act.

(b) Resolution. An approved program shall be adopted by the Oneida Business Committee

through a resolution if the approved program will function for a limited term.

(1) An approved program to be considered for adoption through resolution by the

Oneida Business Committee shall be accompanied by a statement of effect and

submitted in accordance with the Oneida Business Committee’s submission

procedure and deadlines.

approved program shall contain the following information:

(1) Name of the approved program;

(2) Purpose of the approved program;

(3) Eligibility rules and limitations for approved program;

(4) Funding source for approved program;

(5) How the approved program qualifies for General Welfare Exclusion; and

(6) Start and end date of approved program, if applicable.

1001.5-2. Eligibility. Assistance provided by an approved program shall be limited to members

of the Nation. Each approved program shall set forth any specific eligibility rules and limitations

applied to that program.

1001.5-3. Funding of Approved Programs. Assistance authorized by this law shall be limited to

funds appropriated, at the discretion of the Oneida Business Committee and no matter the source

of the funds. All amounts budgeted by the Nation for assistance shall remain general assets of the

Nation until payments are disbursed. The Oneida Business Committee shall designate approved

programs for which funds shall be budgeted each fiscal year, consistent with the purposes of this

10 O.C. 1001 – Page 3

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law. Approved programs may also be funded through third-party funding if available.

1001.5-4. Use of Assistance. All assistance provided through an approved program shall be used

for the purpose stated in the approved program description. If assistance is used or pledged for a

purpose inconsistent with the purpose set forth in an approved program the payment shall be

deemed forfeited. The Nation may secure repayment from any recipient who forfeited their

assistance.

1001.5-5. Anti-Alienation. Assistance provided to a member through an approved program shall

not be subject to anticipation, alienation, sale, transfer, assignment, pledge, encumbrance,

attachment or garnishment by creditors of the member.

1001.6. Non-Recourse Designation

1001.6-1. The Nation does not guarantee assistance under this law. Assistance shall not be treated

as a resource or asset of a recipient for any purpose; and no recipient shall have an interest in or

right to any funds budgeted for, or set aside for, approved programs until paid.

1001.6-2. The Oneida Business Committee reserves the right to cancel, adjust, modify or revoke

any benefit.

1001.6-3. Approved programs shall be administered at all times to avoid triggering of the doctrines

of “constructive receipt” or “economic benefit.”

1001.7. Governing Law; Sovereignty

1001.7-1. All the rights and liabilities associated with the enactment of this law, or the assistance

made hereunder, shall be construed and enforced according to the Nation’s laws and applicable

federal law. Nothing in this law or the related laws, policies, or procedures adopted for its

implementation, if any, shall be construed to make applicable to the Nation any laws or regulations

which are otherwise inapplicable to the Nation, or from which the Nation is entitled to exemption

because of its sovereign status.

1001.8. Federal Trust Obligations

1001.8-1. The Nation reserves the right to provide assistance in circumstances where federal

funding is insufficient to operate federal programs designed to benefit applicants and when federal

funding is insufficient to adequately and consistently fulfill federal trust obligations. The Nation’s

adoption of its approved programs is not intended to relieve or diminish the federal government of

its funding and trust responsibilities. Nothing herein shall waive the Nation’s right to seek funding

shortfalls or to enforce the trust rights of the Nation and its members. The Nation shall be entitled

to government-to-government consultation and coordination with the federal government

regarding these obligations.

End.

Emergency Adopted – BC-08-12-20-D

Emergency Amended – BC-02-10-21-B

Emergency Extended – BC-07-28-21-M

Adopted – BC-__-__-__-__

10 O.C. 1001 – Page 4

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Title 10. General Welfare Exclusion - Chapter 1001

ONEIDA GENERAL WELFARE

1001.1. Purpose and Policy

1001.2. Adoption, Amendment, Repeal

1001.3. Definitions

1001.4. General Welfare Assistance

1001.5. Approved Program Guidelines

Draft 2

2021 11 03

1001.6. Non-Recourse Designation

1001.7. Governing Law; Sovereignty

1001.8. Federal Trust Obligations

1001.1. Purpose and Policy

1001.1-1. Purpose. The purpose of this law is to govern how the Nation provides assistance to

eligible members on a non-taxable basis, pursuant to the principles of the General Welfare

Exclusion.

(a) The federal government through the Tribal General Welfare Exclusion Act of 2014,

codified at 26 U.S.C §139E and the Internal Revenue Service, through its traditional

application of the general welfare doctrine and subsequent guidance, has recognized the

sovereign right of Indian tribal governments to provide financial assistance to its members

under certain circumstances on a non-taxable basis.

1001.1-2. Policy. It is the policy of the Nation to provide assistance to members through approved

programs that promote the general welfare of the Nation. This law provides a framework for

approved programs to follow to ensure compliance with the General Welfare Exclusion, 26 U.S.C.

§139E, and applicable Internal Revenue Service regulations or revenue procedures including I.R.S.

Rev. Proc. 2014-35. Further, it is the intent of the Oneida Business Committee that all assistance

provided under this law:

(a) is available to any recipients who satisfy the program policies, subject to budgetary

restraints;

(b) is made under an approved program that does not discriminate in favor of members of

the Nation’s governing body;

(d) is not lavish or extravagant under the facts and circumstances, as determined by the

Oneida Business Committee.

1001.2. Adoption, Amendment, Repeal

1001.2-1. This law was adopted by the Oneida Business Committee by resolution BC-__-__-____.

1001.2-2. 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.

1001.2-3. 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.

1001.2-4. 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.

1001.2-5. This law is adopted under authority of the Constitution of the Oneida Nation.

1001.3. Definitions

1001.3-1. 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) "Approved program" means any program(s) to provide general welfare assistance that

is intended to qualify as non-taxable as a General Welfare Exclusion, administered under

specific guidelines, and is adopted by the Oneida Business Committee through resolution

10 O.C. 1001 – Page 1

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or law of the Nation.

(b) "Assistance" means benefits or payments under an approved program, which are paid

to or on behalf of a recipient pursuant to this law. Assistance provided under an approved

program shall not be considered income of the recipient.

Committee in its discretion and based on the circumstances, taking into account needs

unique to the Nation as well as the social purpose being served by the particular assistance

at hand, except as otherwise may be required for compliance with final guidance issued

under 26 U.S.C. §139E following consultation between the Nation and the federal

government.

(d) “Limited term” means a defined start and end date, or utilizes third-party funding and

is not intended to be permanent.

(e) "Member" means an individual who is an enrolled member of the Nation.

(f) “Nation” means the Oneida Nation.

(g) “Recipient” means any member entitled to receive assistance in accordance with

approved program requirements.

1001.4. General Welfare Assistance

1001.4-1. General. The Nation may provide general welfare assistance to eligible members on a

non-taxable basis pursuant to the principles of General Welfare Exclusion. The federal government

recognizes that benefits to recipients under an approved program for the promotion of the general

welfare of the Nation is excludable from the gross income of those recipients. General Welfare

Exclusion provides that any assistance shall be treated as non-taxable under federal law so long as

it:

(a) satisfies the requirements for exclusion under 26 U.S.C. §139E;

(b) is provided under a Safe Harbor Program listed and detailed in I.R.S. Rev. Proc. 201435 or subsequent Internal Revenue Service procedures or regulations; or

Welfare exclusion listed in I.R.S. Rev. Proc. 2014-35, section 5.02(1).

1001.4-2. General Test. The General Test provides criteria used to determine if any assistance

provided through an approved program to a recipient shall be treated as a General Welfare

Exclusion. The criteria of the General Test include the following:

(a) The assistance is paid on behalf of the Nation;

(b) The assistance was provided pursuant to an approved program;

Nation;

(d) The assistance is available to any member who meets the guidelines of the approved

program;

(e) The assistance is provided for the promotion of general welfare;

(f) The assistance is not lavish or extravagant;

(g) The assistance is not compensation for services; and

(h) The assistance is not a per capita payment.

1001.4-3. Approved Programs. Any assistance provided by the Nation under the General Welfare

Exclusion shall occur through an approved program and qualify as non-taxable under the principles

of the General Welfare Exclusion to the fullest extent permitted at law.

(a) An approved program shall be established and operated to promote the general welfare

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of the Nation, including programs designed to enhance the promotion of health, education,

self-sufficiency, self-determination, and the maintenance of culture and tradition,

entrepreneurship, and employment.

(b) Each approved program shall be limited to purposes consistent with treatment under

the General Welfare Exclusion as to purpose, eligibility, and funding.

(d) An approved program shall meet all criteria of the General Test.

(d) Assistance provided through an approved program is not subject to information

reporting by the Nation to the Internal Revenue Service.

1001.4-4. Ratification of Prior Acts. This law shall not be construed as creating new general

welfare assistance rights which are an inherent right of Nation. Rather, this law is intended to

codify existing procedures used by the Nation to administer its general welfare assistance.

Assistance provided prior to the enactment of this law is hereby ratified and confirmed as general

welfare assistance provided pursuant to the exercise by the Nation of its inherent tribal sovereignty.

1001.5. Approved Program Guidelines

1001.5-1. Creation of an Approved Program. An approved program shall be adopted by the

Oneida Business Committee through a resolution or law of the Nation. Approved programs

adopted by the Oneida Business Committee are considered in force and effect and in accordance

with this law

(a) Law. An approved program shall be adopted by the Oneida Business Committee

through a law if the approved program will function on a permanent basis.

(1) Adoption of an approved program by the Oneida Business Committee through

a law of the Nation shall comply with the process and procedures of the Legislative

Procedures Act.

(b) Resolution. An approved program shall be adopted by the Oneida Business Committee

through a resolution if the approved program will function for a limited term.

(1) An approved program to be considered for adoption through resolution by the

Oneida Business Committee shall be accompanied by a statement of effect and

submitted in accordance with the Oneida Business Committee’s submission

procedure and deadlines.

approved program shall contain the following information:

(1) Name of the approved program;

(2) Purpose of the approved program;

(3) Eligibility rules and limitations for approved program;

(4) Funding source for approved program;

(5) How the approved program qualifies for General Welfare Exclusion; and

(6) Start and end date of approved program, if applicable.

1001.5-2. Eligibility. Assistance provided by an approved program shall be limited to members

of the Nation. Each approved program shall set forth any specific eligibility rules and limitations

applied to that program.

1001.5-3. Funding of Approved Programs. Assistance authorized by this law shall be limited to

funds appropriated, at the discretion of the Oneida Business Committee and no matter the source

of the funds. All amounts budgeted by the Nation for assistance shall remain general assets of the

Nation until payments are disbursed. The Oneida Business Committee shall designate approved

programs for which funds shall be budgeted each fiscal year, consistent with the purposes of this

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law. Approved programs may also be funded through third-party funding if available.

1001.5-4. Use of Assistance. All assistance provided through an approved program shall be used

for the purpose stated in the approved program description. If assistance is used or pledged for a

purpose inconsistent with the purpose set forth in an approved program the payment shall be

deemed forfeited. The Nation may secure repayment from any recipient who forfeited their

assistance.

1001.5-5. Anti-Alienation. Assistance provided to a member through an approved program shall

not be subject to anticipation, alienation, sale, transfer, assignment, pledge, encumbrance,

attachment or garnishment by creditors of the member.

1001.6. Non-Recourse Designation

1001.6-1. The Nation does not guarantee assistance under this law. Assistance shall not be treated

as a resource or asset of a recipient for any purpose; and no recipient shall have an interest in or

right to any funds budgeted for, or set aside for, approved programs until paid.

1001.6-2. The Oneida Business Committee reserves the right to cancel, adjust, modify or revoke

any benefit.

1001.6-3. Approved programs shall be administered at all times to avoid triggering of the doctrines

of “constructive receipt” or “economic benefit.”

1001.7. Governing Law; Sovereignty

1001.7-1. All the rights and liabilities associated with the enactment of this law, or the assistance

made hereunder, shall be construed and enforced according to the Nation’s laws and applicable

federal law. Nothing in this law or the related laws, policies, or procedures adopted for its

implementation, if any, shall be construed to make applicable to the Nation any laws or regulations

which are otherwise inapplicable to the Nation, or from which the Nation is entitled to exemption

because of its sovereign status.

1001.8. Federal Trust Obligations

1001.8-1. The Nation reserves the right to provide assistance in circumstances where federal

funding is insufficient to operate federal programs designed to benefit applicants and when federal

funding is insufficient to adequately and consistently fulfill federal trust obligations. The Nation’s

adoption of its approved programs is not intended to relieve or diminish the federal government of

its funding and trust responsibilities. Nothing herein shall waive the Nation’s right to seek funding

shortfalls or to enforce the trust rights of the Nation and its members. The Nation shall be entitled

to government-to-government consultation and coordination with the federal government

regarding these obligations.

End.

Emergency Adopted – BC-08-12-20-D

Emergency Amended – BC-02-10-21-B

Emergency Extended – BC-07-28-21-M

Adopted – BC-__-__-__-__

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ONEIDA GENERAL WELFARE LAW

LEGISLATIVE ANALYSIS

SECTION 1. EXECUTIVE SUMMARY

Intent of the

Proposed Law

Purpose

Affected Entities

Public Meeting

Fiscal Impact

Analysis by the Legislative Reference Office

Provides a framework for the Nation to develop approved programs to

provide assistance to members on a non-taxable basis in an effort to promote

the general welfare while ensuring compliance with the General Welfare

Exclusion, 26 U.S.C. §139E, and applicable Internal Revenue Service

regulations or revenue procedures including I.R.S. Rev. Proc. 2014-35, and

that all assistance provided under this law:

 is available to any recipients who satisfy the program policies, subject

to budgetary restraints;

 is made under an approved program that does not discriminate in

favor of members of the Nation’s governing body;

 is not provided as compensation for goods and/or services; and

 is not lavish or extravagant under the facts and circumstances, as

determined by the Oneida Business Committee.

The purpose of this law is to govern how the Nation provides assistance to

eligible members on a non-taxable basis, pursuant to the principles of the

General Welfare Exclusion. [10 O.C. 1001.1-1].

Oneida Business Committee, Entities developing approved programs

A public comment period was held open until October 13, 2021. A public

meeting was not held in accordance with the Nation’s COVID-19 Core

Decision Making Team’s declaration titled, Suspension of Public Meetings

under the Legislative Procedures Act.

A fiscal impact statement will be requested from the Finance Department on

November 3, 2021.

SECTION 2. LEGISLATIVE DEVELOPMENT

A. Background. On August 12, 2020, the Oneida General Welfare law (“the Law”) was adopted by the

Oneida Business Committee on an emergency basis through resolution BC-08-12-20-D for the purpose

of providing assistance, on a non-taxable basis, to members of the Nation through approved programs

that promote the general welfare of the Nation. [10 O.C. 1001.1-1, 1001.1-3]. Emergency adoption of

the Law was pursued to provide a mechanism to address the economic needs of members of the Nation

during the COVID-19 pandemic. The Law set forth a framework and provided guidelines for the Nation

to establish and operate approved programs which provide assistance to eligible members to promote

the general welfare of the Nation, including programs designed to enhance the promotion of health,

education, self-sufficiency, self-determination, and the maintenance of culture and tradition,

entrepreneurship, and employment. [10 O.C. 1001.9-2]. The emergency adoption of the Law was set

to expire on February 12, 2021. In February 2021, emergency amendments to the Law were then

adopted by the Oneida Business Committee through resolution BC-02-10-21-B for the purpose of

addressing how an approved program would be adopted by the Oneida Business Committee in an effort

to allow for more flexibility and efficiency in addressing the needs of the Nation. The emergency

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amendment to the Law revises the definition of approved program to allow an approved program to be

adopted by the Oneida Business Committee through resolution or law of the Nation. [10 O.C. 1001.31(a)]. Previously, an approved program could only be adopted by the Oneida Business Committee

through a law of the Nation. These emergency amendments to the Law were set to expire on August

10, 2021. On July 28, 2021, the Oneida Business Committee extended the emergency amendments for

an additional six (6) month period through the adoption of resolution BC-07-28-21-M. The emergency

amendments to this Law will now expire on February 10, 2022.

B. The Legislative Operating Committee is now seeking the permanent adoption of this Law.

SECTION 3. CONSULTATION AND OUTREACH

A. Representatives from the following departments or entities participated in the development of this Law

and legislative analysis:

 Oneida Law Office;

 Finance Administration; and

 Governmental Services Division.

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

 Legislative Procedures Act;

 Garnishment Law; and

 Per Capita law.

SECTION 4. PROCESS

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

 On August 12, 2020, the Law was adopted by the Oneida Business Committee on an emergency

basis through resolution BC-08-12-20-D.

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

List.

 On February 10, 2021, the Oneida Business Committee adopted emergency amendments to the

Law through resolution BC-02-10-21-B.

 On April 14, 2021, the Oneida Business Committee adopted resolution BC-04-14-21-D titled,

Oneida Nation Assistance Fund, which directed that the Legislative Operating Committee hold

a community input session on the public policy of “funds paid to members pursuant general

welfare programs are not subject to garnishment, attachment, seizure, or execution of levy of

any kind, including the administrative enforcement actions listed in 7 O.C. Chapter 704 (Child

Support), and any attempt to cause any payments to be so subjected shall not be recognized by

the Nation” and whether such policy should be a general policy or be addressed specifically in

regards to each general welfare program under Title 1000 and Chapter 1001.

 On May 5, 2021, the Legislative Operating Committee approved the Oneida General Welfare

law amendments public comment period notice for the question, Should assistance provided

by an approved program under the Oneida General Welfare law be subject to attachment or

garnishment? and forward this question to a public comment period to be held open until June

9, 2021.

 On June 9, 2021, the public comment period for the question above closed. The Legislative

Operating Committee received written submissions of comments from six (6) individuals.

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

On July 7, 2021, the Legislative Operating Committee accepted the public comments that were

received.

 On July 21, 2021, the Legislative Operating Committee approved the Oneida General Welfare

law emergency amendments extension packet and forwarded the extension to the Oneida

Business Committee for consideration.

 On July 28, 2021, the Oneida Business Committee extended the emergency amendments to the

Law through the adoption of resolution BC-07-28-21-M.

 On September 1, 2021, the Legislative Operating Committee approved the draft of the Law and

directed that a legislative analysis be completed.

 On September 15, 2021, the Legislative Operating Committee approved the legislative analysis

and public comment period notice, and forwarded the Oneida General Welfare law to a public

comment period to be held open until October 13, 2021.

 On October 13, 2021, the public comment period closed. No written submissions of comments

were received during this public comment period.

 On October 20, 2021, the Legislative Operating Committee accepted the public comment

period review memorandum recognizing no comments were received.

 On November 3, 2021, the Legislative Operating Committee will consider approving the final

draft and legislative analysis of the Oneida General Welfare law, and directing the Finance

Department to complete a fiscal analysis by November 18, 2021.

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

regarding the development of this Law:

 January 14, 2021: LOC work meeting with the Oneida Law Office, Finance Administration,

Strategic Planner, and Susan House.

 January 28, 2021: LOC work meeting.

 February 9, 2021: LOC work meeting with the Oneida Law Office, Finance Administration,

Trust Enrollments Director, Susan House.

 April 21, 2021: LOC work meeting.

 April 29, 2021: LOC work meeting.

 June 24, 2021: LOC work meeting.

 August 26, 2021: LOC work meeting.

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

of COVID-19. The COVID-19 outbreak originated in Wuhan, China and has spread to many other

countries throughout the world, including the United States. The COVID-19 pandemic has resulted in

high rates of infection and mortality, as well as vast economic impacts including effects on the stock

market and the closing of all non-essential businesses. A public meeting for this proposed Law will not

be held due to the COVID-19 pandemic, but a public comment period for the submission of written

comments will be held open.

 Declaration of a Public Health State of Emergency.

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

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

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

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

management actions that may result in unexpected expenses.

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

The Public Health State of Emergency has since been extended until November 25, 2021,

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, BC10-08-20-A, BC-11-10-20-A, BC-12-09-20-D, BC-01-07-21-A, BC-02-10-21-A, BC-0310-21-D, BC-05-12-21-A, BC-06-23-21-B, BC-07-28-21-N, and BC-09-22-21-A.

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

Legislative Procedures Act.

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

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

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

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

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

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

period.

Oneida Busines Committee Resolution BC-08-03-21-A, Setting Public Gathering Guidelines

during Public Health State of Emergency—COVID-19.

 On August 3, 2021, the Oneida Business Committee adopted resolution BC-08-03-21-A

entitled, Setting Public Gathering Guidelines during Public Health State of Emergency—

COVID-19, which provides that indoor and outdoor events shall be canceled when the

infection rates within Brown or Outagamie Counties exceed “Low” as identified by the

Wisconsin Department of Health Services. Both Brown and Outagamie Counties are

experiencing “High” COVID-19 infection rates.

Conclusion.

 Although a public meeting was not held on the proposed Law, a public comment period

was still held open until October 13, 2021, in accordance with resolution BC-08-03-21-A

and the Legislative Procedures Act as modified by the COVID-19 Core Decision Making

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

No public comments were received during this public comment period.

SECTION 5. CONTENTS OF THE LEGISLATION

A. Purpose and Policy. The purpose of this Law is to govern how the Nation provides assistance to

eligible members on a non-taxable basis, pursuant to the principles of the General Welfare Exclusion.

[10 O.C. 1001.1-1]. The federal government through the Tribal General Welfare Exclusion Act of 2014,

codified at 26 U.S.C §139E and the Internal Revenue Service, through its traditional application of the

general welfare doctrine and subsequent guidance, has recognized the sovereign right of Indian tribal

governments to provide financial assistance to its members under certain circumstances on a nontaxable basis. [10 O.C. 1001.1-1(a)]. It is the policy of the Nation to provide assistance to members

through approved programs that promote the general welfare of the Nation which is available to any

recipient who satisfies the program policies, subject to budgetary restraints; is made under an approved

program that does not discriminate in favor of members of the Nation’s governing body; is not provided

as compensation for goods or services; and is not lavish or extravagant under the facts and

circumstances, as determined by the Oneida Business Committee. [10 O.C. 1001.1-2].

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

Effect. The overall purpose of this Law is to codify the Nation’s sovereign right to provide

assistance to its members on a non-taxable basis, and to provide a framework for the Nation to

create approved programs to do so.

B. General Welfare Assistance. The Nation has an inherent sovereign right to provide assistance to its

eligible members on a non-taxable basis pursuant to the principles of General Welfare Exclusion. [10

O.C. 1001.4-1]. General Welfare Exclusion provides that any assistance shall be treated as non-taxable

under federal law so long as it: satisfies the requirements for exclusion under 26 U.S.C. §139E, is

provided under a Safe Harbor Program listed and detailed in I.R.S. Rev. Proc. 2014-35 or subsequent

Internal Revenue Service procedures or regulations, or meets the criteria of the General Test under the

I.R.S. General Criteria of General Welfare exclusion listed in I.R.S. Rev. Proc. 2014-35, section

5.02(1). Id. The General Test provides criteria used to determine if any assistance provided through an

approved program to a recipient shall be treated as a General Welfare Exclusion. [10 O.C. 1001.4-2].

The criteria of the General Test include the following: the assistance is paid on behalf of the Nation,

the assistance was provided pursuant to an approved program, the assistance does not discriminate in

favor of members of the governing body of the Nation, the assistance is available to any member who

meets the guidelines of the approved program, the assistance is provided for the promotion of general

welfare, the assistance is not lavish or extravagant, the assistance is not compensation for services, and

the assistance is not a per capita payment. [10 O.C. 1001.4-2(a)-(h)]. Any assistance provided by the

Nation under the General Welfare Exclusion shall occur through an approved program and qualify as

non-taxable under the principles of the General Welfare Exclusion to the fullest extent permitted at law.

[10 O.C. 1001.4-3]. Approved programs shall be established and operated to promote the general

welfare of the Nation, including programs designed to enhance the promotion of health, education, selfsufficiency, self-determination, and the maintenance of culture and tradition, entrepreneurship, and

employment. [10 O.C. 1001.4-3(a)]. Furthermore, this Law shall not be construed as creating new

general welfare assistance rights which are an inherent right of Nation. [10 O.C. 1001.4-4]. Rather, this

Law is intended to codify existing procedures used by the Nation to administer its general welfare

assistance and any assistance provided prior to the enactment of this Law is hereby ratified and

confirmed as general welfare assistance provided pursuant to the exercise by the Nation of its inherent

tribal sovereignty. Id.

 Effect. The Law provides details on how assistance provided through approved programs will

meet the principles of General Welfare Exclusion so that assistance may be non-taxable.

C. Approved Program Guidelines. This section of the Law sets forth the guidelines that approved

programs of the Nation will be created under. The Law requires that an approved program be adopted

by the Oneida Business Committee through either a resolution or law of the Nation. [10 O.C. 1001.51]. An approved program may be adopted through a resolution if the approved program will function

for a limited term – a limited term means there is a defined start and end date, or the program utilizes

third-party funding and is not intended to be permanent. [10 O.C. 1001.3-1(d), 1001.5-1(b)]. If the

purpose of the approved program will function on a permanent basis, then the approved program is

required to be adopted through a law of the Nation. [10 O.C. 1001.5-1(a)]. The Law provides what

information an approved program is required to include in its adopting document, which includes: name

of the approved program, purpose of the approved program, eligibility rules and limitations for the

program, funding source, how the program qualifies for General Welfare Exclusion, and the start and

end date of the approved program, if applicable. [10 O.C. 1001.5-1(c)]. Any assistance intended to

qualify under the General Welfare Exclusion is limited to members of the Nation only. [10 O.C. 1001.5-

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2]. Regarding the funding of approved programs, any assistance provided is limited to funds

appropriated, at the discretion of the Oneida Business Committee and no matter the source of the funds.

[10 O.C. 1001.5-3]. All amounts budgeted by the Nation for assistance shall remain general assets of

the Nation until payments are disbursed. Id. The Oneida Business Committee is responsible for

designating approved programs for which funds shall be budgeted each fiscal year, consistent with the

purposes of this Law. Id. Approved programs may also be funded through third-party funding if

available. Id. All assistance that is provided to a recipient is required to be used for the purpose stated

in the approved program description. [10 O.C. 1001.5-4]. If a recipient uses assistance in a manner that

is inconsistent with the purpose of the approved program, then the payment is considered forfeited, and

the Nation may secure repayment from the recipient. Id. The Law then clarifies that any benefit a

member of the Nation receives is not subject to anticipation, alienation, sale, transfer, assignment,

pledge, encumbrance, attachment or garnishment by creditors of the member. [10 O.C. 1001.5-5].

 Effect. This section of the Law provides details on the framework for how approved programs

under the Law are developed and handled.

D. Non-Recourse Designation. The Nation does not guarantee any benefits to a recipient under this Law.

[10 O.C. 1001.6-1]. The Law clarifies that benefits shall not be treated as a resource or asset of a

recipient for any purpose; and that no recipient shall have an interest in or right to any funds budgeted

for, or set aside for, approved programs until paid. Id. The Oneida Business Committee reserves the

right to cancel, adjust, modify or revoke any benefit. [10 O.C. 1001.6-2]. The approved programs shall

be administered at all times to avoid triggering of the doctrines of “constructive receipt” and/or

“economic benefit.” [10 O.C. 1001.6-3].

 Effect. This section clarifies that recipient is not guaranteed benefits under the Law, and that a

recipient should not treat the potential benefit as a resource or an asset until that asset is actually

paid out to the recipient.

E. Governing Law; Sovereignty. The Law confirms the Nation’s sovereign status by providing that the

rights and liabilities associated with the enactment of this Law, or any assistance made as a result, shall

be construed and enforced according to the Nation’s laws and applicable federal law. [10 O.C. 1001.71]. The Law, or any related laws, policies, or procedures adopted for its implementation shall not be

construed to make applicable to the Nation any laws or regulations which are otherwise inapplicable to

the Nation, or from which the Nation is entitled to exemption because of its sovereign status. Id.

 Effect. The Nation is considered sovereign, meaning it has the authority to govern itself. This

section of the Law confirms that the Nation maintains that sovereign status through the adoption of

this Law, and the Nation is not subject to any laws or regulations which are otherwise inapplicable

to the Nation.

F. Federal Trust Obligations. The Law provides that the Nation has the right to provide assistance in

circumstances where federal funding is insufficient to operate federal programs designed to benefit

applicants and when federal funding is insufficient to adequately and consistently fulfill federal trust

obligations. [10 O.C. 1001.8-1]. This does not mean that the Nation’s adoption of its approved

programs is intended to relieve or diminish the federal government of its funding and trust

responsibilities. Id.

 Effect. This section provides that although the Nation may provide assistance in circumstances

where federal funding is insufficient to operate federal programs designed to benefit applicants,

this does not negate the federal government’s trust responsibilities to fund this program. This also

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does not affect the Nation’s right to seek funding, or the right to engage in government-togovernment consultations and coordination regarding these rights.

SECTION 6. EXISTING LEGISLATION

A. Related Legislation. The following laws of the Nation are related to this Law:

 Garnishment Law. The Garnishment law allows the Nation to exercise its authority to provide an

effective mechanism for creditors to access an employee’s income for reduction of personal debt.

[2 O.C. 204.1-1]. Garnishment of an individual’s income to collect debt owed to an entity of the

Nation is allowed under the Garnishment law. [2 O.C. 204.6].

 Assistance provided to a member through an approved program is not subject to

garnishment under the Garnishment law. [10 O.C. 1001.5-5].

 Per Capita Law. The Per Capita law specifies the procedure to be followed in the event that per

capita payments are distributed by the Nation and states the responsibilities of the various Oneida

entities in the distribution or maintenance of any such per capita payments. [1 O.C. 123.1-1]. The

Per Capita law allows per capita payments to be subject to attachment prior to distribution for debt

owed to an Oneida entity. [1 O.C. 123.4-9, 123.4-9(a)(2)].

 Assistance provided through an approved program is not a per capita payment.

Assistance provided to a member through an approved program is not subject to

attachment under the Per Capita law. [10 O.C. 1001.5-5].

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SECTION 7. OTHER CONSIDERATIONS

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A. Deadline for Permanent Adoption of Legislation. The emergency amendments to this Law will expire

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on February 10, 2022. The emergency amendments to this Law were already extended for an additional

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six (6) month period through the adoption of resolution of BC-07-28-21-M so there is no more

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opportunity to extend these emergency amendments.

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 Conclusion: The Legislative Operating Committee will need to consider the development and

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adoption of this Law on a permanent basis prior to February 10, 2022.

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B. Fiscal Impact. Under the Legislative Procedures Act, a fiscal impact statement is required for all

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legislation except emergency legislation [1 O.C. 109.6-1]. Oneida Business Committee resolution BC259

10-28-20-A titled, “Further Interpretation of ‘Fiscal Impact Statement’ in the Legislative Procedures

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Act,” provides further clarification on who the Legislative Operating Committee may direct complete

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a fiscal impact statement at various stages of the legislative process, as well as timeframes for

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completing the fiscal impact statement.

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 Conclusion. On November 4, 2021, the Legislative Operating Committee will consider directing

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that a fiscal impact statement be competed for the proposed Law.

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Oneida Nation

ODDDOO

PO Box 365 • Oneida, WI 54155-0365

ONEIDA

On eid a-n sn.gov

TO:

FROM:

DATE:

RE:

Oneida Business Committee

Legislative Operating Committee

Cristina Danfo1th, Treasurer

Lawrence E. Bmton, Chief Financial Officer

Ralinda Ninham-Lamberies, Assistance Chief Financial Offic~

David P. Jordan, Legislative Operating Committee Chairman

November 3, 2021

Oneida General Welfare Law Fiscal Impact Statement

The Legislative Operating Committee (LOC) is cmTently developing the Oneida General Welfare

law for permanent adoption. The Legislative Procedures Act requires that a fiscal impact statement

be provided for all proposed .legislation of the Nation. [1 O.C. 109.6-1]. The fiscal impact

statement is an estimate of the total fiscal year financial effects associated with the proposed

legislation, and should include:

■

stmtup costs;

■

personnel;

■

office costs;

■

documentation costs; and

■

an estimate of the amount of time necessary for an individual or agency to comply with the

law after implementation. [1 O.C. 109.3-1(c)].

The fiscal impact statement must be completed and submitted to the LOC prior to the proposed

legislation being forwarded to the Oneida Business Committee for consideration. [1 0. C. 109. 62]. The fiscal impact statement provides the Oneida Business Committee information on what the

potential adoption of the proposed legislation will cost the Nation, so that the Oneida Business

Committee can determine if adoption of the proposed legislation is in the best interest of the

Nation.

The Legislative Procedures Act grants the LOC the authority to direct the Finance Department or

any agency who may administer a program if the legislation is enacted or may have financial

information concerning the subject matter of the legislation to submit a fiscal impact statement. [I

o.c. 109.6-1].

Oneida Business Committee resolution BC-I 0-28-20-A titled, "Further Inte,pretation of 'Fiscal

Impact Statement' in the Legislative Procedures Act" provides further clarification on the process

for directing a fiscal impact statement be completed. This resolution provides that upon final

approval of draft legislation by the LOC, the LOC may direct the Finance Department to provide

a neutral and unbiased fiscal impact statement to the LOC within ten (10) business days for

inclusion in adoption materials.

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

General Welfare law. Therefore, the LOC is directing the Finance Department to provide a fiscal

impact statement on the Oneida General Welfare law by November 18, 2021.

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A copy of the proposed Oneida General Welfare law, as well as the legislative analysis, have been

attached to this memorandum for your convenience.

Requested Action

Provide the LOC a fiscal impact statement of the Oneida General Welfare law by November 18,

2021.

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

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ONEIDA

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Oneida Nation

Oneida Business Committee

Legislative Operating Committee

000000

PO Box 365 • Oneida, WI 54155‐0365

ONEIDA

Oneida‐nsn.gov

Legislative Operating Committee

November 3, 2021

Budget Management and Control Law

Emergency Amendments

Submission Date: 10/7/20

LOC Sponsor: Jennifer Webster

Public Meeting: n/a

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

King. Motion carried unanimously.

10/21/20:

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

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

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

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

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

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

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

with this team.

11/24/20:

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

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

approve the Budget Management and Control law emergency amendments adoption packet

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

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

provide a response during the e-poll time frame.

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.

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

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

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

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

12/2/20:

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

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

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

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

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

effectively incorporate community input into the budget process.

1/22/21:

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

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

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

addressed in the proposed amendments to this law.

1/28/21:

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

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

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

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

forward.

2/9/21:

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

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

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

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

forward.

2/25/21:

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

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

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

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

the Nation.

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

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

Motion failed due to lack of support.

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

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

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

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

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

4/29/21:

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.

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

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ONEIDA

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5/5/21 LOC:

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

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

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

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

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

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

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

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

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

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

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

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

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

Jennifer Webster. Motion carried.

5/25/21:

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

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

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

to be included in the law.

6/16/21:

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

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

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

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

7/7/21:

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

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

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

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

10/12/21:

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

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

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

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

consideration.

10/14/21:

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

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

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

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

10/15/21:

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

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

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

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

Treasurer and Finance.

10/20/21:

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

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

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.

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

Page 3 of 4

ONEIDA

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Next Steps:

 Approve the Budget Management and Control law emergency amendments extensions packet

and forward to the Oneida Business Committee for consideration.

 Approve the draft of proposed amendments to the Budget Management and Control law and

direct that a legislative analysis be developed.

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

Page 4 of 4

ONEIDA

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r""\

Oneida Nation

Oneida Business Committee

Legislative Operating Committee

=DDDDOO

PO Box 365 • Oneida, WI 54155-0365

ONEIDA

Oneida•nsn.gov

TO:

FROM:

DATE:

RE:

Oneida Business Committee

David P. Jordan, LOC Chairperson

November 10, 2021

Extension of the Budget Management and Control Law Emergency Amendments

Please find the following attached backup documentation for your consideration of extending the

Budget Management and Control Law Emergency Amendments:

1. Resolution: Extension of the Emergency Amendments to the Budget Management and

Control Law

2. Statement of Effect: Extension of the Emergency Amendments to the Budget Management

and Control Law

3. Budget Management and Control Law

Overview

The Budget Management and Control law ("the Law") sets fo1ih the requirements to be followed

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

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

process for the Nation's budget. [1 O.C. 121.1-1}. On November 24, 2020, the Oneida Business

Committee adopted emergency amendments to the Law in response to the COVID-19 pandemic

to provide that in the event that the Nation proclaims an emergency, in accordance with the

Emergency Management law, which prevents presentation and adoption of the budget by the

General Tribal Council, the Oneida Business Committee shall adopt the Nation's budget. [1 0. C.

121.5-J(b)(l)}. These emergency amendments were set to expire on May 24, 2021.

The Oneida Business Committee then adopted additional emergency amendments to the Law on

May 12, 2021, to address the Nation's non-compliance with the budget development process and

deadlines contained in the Law. The emergency amendments to the Law removed much of the

details of the budget process, requirements, and deadlines from the Law, and instead provide that

the Treasurer shall develop the necessary guidelines and procedures, including specific deadlines,

for the Nation's budget development process, to be reviewed and approved by the Oneida Business

Committee. [1 O.C. 121.5-J(a)J. These emergency amendments are set to expire on November 12,

2021.

The Legislative Operating Committee is now seeking an extension of the emergency amendments

to the Law.

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

Emergency" due to the COVID-19 pandemic which sets into place the necessary authority should

action need to be taken, and allows the Oneida Nation to seek reimbursement of emergency

management actions that may result in unexpected expenses. [3 O.C. 302.8-1}. The Oneida

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Business Committee has extended this Public Health State of Emergency until November 25, 2021,

through the adoption of resolutions BC-03-28-20-A, BC-05-06-20-A, BC-06-10-20-A, BC-07-0820-A, BC-08-06-20-A, BC-09-09-20-A, BC-10-08-20-A, BC-11-10-20-A, BC-12-09-20-D, BC01-07-21-A, BC-02-10-21-A, BC-03-10-21-D, BC-05-12-21-A, BC-06-23-21-B, BC-07-28-21N, and BC-09-22-21-A. {3 O.C. 302.8-2].

The Oneida Business Committee can temporarily enact legislation when legislation is necessary

for the immediate preservation of the public health, safety, or general welfare of the Reservation

population, and the amendment of the legislation is required sooner than would be possible under

the Legislative Procedures Act. [1 0. C. I 09. 9-5}. A fiscal impact statement and public meeting

are not required for emergency legislation. [I O.C. 109.9-5(a)J.

The emergency amendments to this Law were necessary for the preservation of the general welfare

of the Reservation population. The COVID-19 pandemic interrupted many processes and

procedures of the Nation, including the development of the Nation's Fiscal Year 2021 and Fiscal

Year 2022 budgets. The Law aims to provide a transparent process and requirements for the Oneida

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

General Tribal Council for approval. The Nation was not in compliance with the various

requirements and deadlines contained in the Law. The emergency amendments removed the details

of the budget process from the Law and instead required that the Treasurer develop the necessary

guidelines and procedures, including specific deadlines, for the Nation's budget development

process, which ensured that enough flexibility is provided to allow the Nation to determine the

most effective process for the adoption of the budget as we transition through the effects of the

COVID-19 pandemic. Additionally, the proposed emergency amendments to the Law ensured that

a transparent budget process is available to the Oneida Business Committee and Oneida fund units

as we move forward with the development and adoption of the Fiscal Year 2022 budget.

Additionally, observance of the requirements under the Legislative Procedures Act for the

adoption of these amendments was contrary to public interest. The Fiscal Year 2022 budget is

required to be adopted by September 30, 2021, and the process and requirements of the Legislative

Procedures Act cannot be completed in time to ensure that a transparent budget process is made

available to members of the Nation prior to the adoption of the Fiscal Year 2022 budget.

The emergency amendments to the Law will expire on November 12, 2021. The Legislative

Procedures Act allows the Oneida Business Committee to extend emergency amendments for a

six (6) month time period. [I O.C. 109.9-5(b)]. A six (6) month extension of the emergency

amendments to the Law is being requested to provide additional time for the Legislative Operating

Committee to process the adoption of permanent amendments to the Law.

The extension of the emergency amendments to the Law will become effective on November 12,

2021, when the emergency amendments as adopted through BC-05-12-21-C expire and will

remain in effect for an additional six (6) month term which will end on May 12, 2022.

Requested Action

Adopt the Resolution: Extension of the Emergency Amendments to the Budget Management and

Control Law

Page 2 of 2

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ONEIDA

Oneida Nation

30 of 107

Post Office Box 365

Phone: (920)869-2214

Oneida, WI 54155

BC Resolution #

Extension of the Emergency Amendments to the Budget Management and Control Law

WHEREAS,

the Oneida Nation is a federally recognized Indian government and a treaty tribe

recognized by the laws of the United States of America; and

WHEREAS,

the Oneida General Tribal Council is the governing body of the Oneida Nation; and

WHEREAS,

the Oneida Business Committee has been delegated the authority of Article IV, Section 1,

of the Oneida Tribal Constitution by the Oneida General Tribal Council; and

WHEREAS,

the Budget Management and Control law (“the Law”) was adopted by the Oneida Business

Committee through resolution BC-02-08-17-C, and most recently amended on an

emergency basis through resolutions BC-11-24-20-E and BC-05-12-21-C; and

WHEREAS,

the purpose of the Law is to set forth the requirements to be followed by the Oneida

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

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

process for the Nation’s budget; and

WHEREAS,

the COVID-19 pandemic interrupted many processes and procedures of the Nation,

including the development of the Nation’s Fiscal Year 2022 budget; and

WHEREAS,

the Legislative Procedures Act authorizes the Oneida Business Committee to enact

legislation on an emergency basis when legislation is necessary for the immediate

preservation of the public health, safety, or general welfare of the Reservation population,

and the amendment of the legislation is required sooner than would be possible under the

Legislative Procedures Act; and

WHEREAS,

the Oneida Business Committee adopted emergency amendments to the Law through

resolution BC-05-12-21-C for the purpose of addressing the Nation’s non-compliance with

the budget development process and deadlines contained in the Law; and

WHEREAS,

the emergency amendments to the Law removed much of the details of the budget

process, requirements, and deadlines from the Law, and instead provide that the Treasurer

shall develop the necessary guidelines and procedures, including specific deadlines, for

the Nation’s budget development process, to be reviewed and approved by the Oneida

Business Committee; and

WHEREAS,

the Oneida Business Committee determined that the emergency adoption of these

amendments to the Law were necessary for the preservation of the general welfare of the

Reservation population in order to provide enough flexibility to allow the Nation to

determine the most effective process for the adoption of the budget as we transition

through the effects of the COVID-19 pandemic, while ensuring that a transparent budget

process is available to the Oneida Business Committee and Oneida fund units as we move

forward with the development and adoption of the Fiscal Year 2022 budget; and

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BC Resolution _____________

Extension of the Emergency Amendments to the Budget Management and Control Law

Page 2 of 2

WHEREAS,

observance of the requirements under the Legislative Procedures Act for adoption of these

emergency amendments was contrary to public interest since the process and

requirements of the Legislative Procedures Act could not be completed in time to ensure

that a transparent budget process was available to members of the Nation prior to the

adoption of the Fiscal Year 2022 Budget; and

WHEREAS,

emergency legislation is effective for a period of six (6) months, renewable for an additional

six (6) months by the Oneida Business Committee; and

WHEREAS,

the emergency amendments to the Law will expire on November 12, 2021; and

WHEREAS,

a six (6) month extension of the emergency amendments is being requested to allow for

the emergency amendments to remain in effect while the Legislative Operating Committee

develops permanent amendments to the Law; and

NOW THEREFORE BE IT RESOLVED, that the emergency amendments to the Budget Management and

Control law are hereby extended for an additional six (6) month period effective November 12, 2021, and

shall expire on May 12, 2022.

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Oneida Nation

Oneida Business Committee

Legislative Operating Committee

000000

PO Box 365 • Oneida, WI 54155‐0365

ONEIDA

Oneida‐nsn.gov

Statement of Effect

Extension of the Emergency Amendments to the Budget Management and Control Law

Summary

This resolution extends the emergency amendments to the Budget Management and Control law

adopted through resolution BC-05-12-21-C for an additional six (6) months in accordance with

the Legislative Procedures Act.

Submitted by: Clorissa N. Santiago, Senior Staff Attorney, Legislative Reference Office

Date: October 27, 2021

Analysis by the Legislative Reference Office

This resolution extends the emergency amendments to the Budget Management and Control law

(“the Law”) for an additional six (6) month period. The purpose of the Law is to set forth the

requirements to be followed by the Oneida Business Committee and Oneida fund units when

preparing the budget to be presented to the General Tribal Council for approval and to establish a

triennial strategy planning process for the Nation’s budget. [1 O.C. 121.1-1].

Emergency amendments to the Law were adopted by the Oneida Business Committee on May 12,

2021, through resolution BC-05-12-21-C to address the Nation’s non-compliance with the budget

development process and deadlines contained in the Law. The emergency amendments to the Law

removed much of the details of the budget process, requirements, and deadlines from the Law, and

instead provide that the Treasurer shall develop the necessary guidelines and procedures, including

specific deadlines, for the Nation’s budget development process, to be reviewed and approved by

the Oneida Business Committee. [1 O.C. 121.5-3(a)]. These emergency amendments are set to

expire on November 12, 2021.

The Legislative Procedures Act (“the LPA”) was adopted by the General Tribal Council for the

purpose of providing a process for the adoption or amendment of laws of the Nation. [1 O.C.

109.1-1]. The LPA allows the Oneida Business Committee to take emergency action where it is

necessary for the immediate preservation of the public health, safety or general welfare of the

reservation population and when enactment or amendment of legislation is required sooner than

would be possible under the LPA. [1 O.C. 109.9-5].

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

Emergency” due to the COVID-19 pandemic which sets into place the necessary authority should

action need to be taken, and allows the Oneida Nation to seek reimbursement of emergency

management actions that may result in unexpected expenses. [3 O.C. 302.8-1]. The Oneida

Business Committee has extended this Public Health State of Emergency until November 25, 2021,

through the adoption of resolutions BC-03-28-20-A, BC-05-06-20-A, BC-06-10-20-A, BC-07-0820-A, BC-08-06-20-A, BC-09-09-20-A, BC-10-08-20-A, BC-11-10-20-A, BC-12-09-20-D, BC-

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01-07-21-A, BC-02-10-21-A, BC-03-10-21-D, BC-05-12-21-A, BC-06-23-21-B, BC-07-28-21N, and BC-09-22-21-A. [3 O.C. 302.8-2].

The Oneida Business Committee determined the emergency amendment to this Law was necessary

for the preservation of the general welfare of the Reservation population. The emergency

amendment to this Law ensured that enough flexibility was provided to allow the Nation to

determine the most effective process for the adoption of the budget as we transition through the

effects of the COVID-19 pandemic, and ensured that a transparent budget process was available

to the Oneida Business Committee and Oneida fund units as we moved forward with the

development and adoption of the Fiscal Year 2022 budget.

Additionally, the Oneida Business Committee determined observance of the requirements under

the Legislative Procedures Act for the adoption of these emergency amendments was contrary to

public interest since the Nation is currently experiencing the vast effects of the COVID-19

pandemic, and the process and requirements of the Legislative Procedures Act cannot be

completed in time to ensure that a transparent budget process is made available to members of the

Nation prior to the adoption of the Fiscal Year 2022 budget.

The emergency amendments to the Law will expire on November 12, 2021. The Legislative

Procedures Act allows the Oneida Business Committee to extend emergency amendments for a

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

amendments to the Law is being requested to provide additional time for the Legislative Operating

Committee to process the adoption of permanent amendments to the Law.

The extension of the emergency amendments to the Law will become effective on November 12,

2021, when the emergency amendments as adopted through BC-05-12-21-C expire, and will

remain in effect for an additional six (6) month term which will end on May 12, 2022.

Conclusion

Adoption of this resolution would not conflict with any of the Nation’s laws.

Page 2 of 2

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ONEIDA

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Emergency Extension Draft for OBC Consideration

2021 11 10

Title 1. Government and Finances – Chapter 121

Twahwistatye>n$tha>

We have a certain amount of money

BUDGET MANAGEMENT AND CONTROL

121.1.

121.2.

121.3.

121.4.

121.5.

121.6.

Purpose and Policy

Adoption, Amendment, Repeal

Definitions

Strategic Planning

Budget Process

Capital Improvements

121.7.

121.8.

121.9.

121.10.

121.11.

121.12.

Appropriation of the Nation’s Funds

Budget Authority

Budget Transfers; Amendments

Reporting

Authorizations and Signatures

Enforcement and Penalties

121.1.

Purpose and Policy

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

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

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

the Nation’s budget.

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

identifying proper authorities and ensuring compliance and enforcement.

121.2.

Adoption, Amendment, Repeal

121.2-1. This law was adopted by the Oneida Business Committee by resolution BC-02-08-17C, and emergency amended by resolutions BC-11-24-20-E, and BC-05-12-21-C.

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

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

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

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

to have legal force without the invalid portions.

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

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

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

Requirements.

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

121.3.

Definitions

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

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

(a) “Appropriation” means the legislative act of designating funds for a specific purpose

in accordance with the provisions contained in this law.

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

follows:

(1) Any item with a cost of five thousand dollars ($5,000.00) or more and an

estimated life of one (1) year or more; or

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

two thousand dollars ($2,000.00), but the total purchase price for all of the items is

ten thousand dollars ($10,000.00) or more.

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including costs for: acquisition of existing buildings, land, or interests in land; construction

of new buildings or other structures, including additions and major alterations; acquisition

of fixed equipment; landscaping; physical infrastructure; and similar expenditures with a

cost of five thousand dollars ($5,000.00) or more and an estimated life of one (1) year or

more.1

(d) “CFO” means the Nation’s Chief Financial Officer.

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

(f) “Economic life” means the length of time an asset is expected to be useful.

(g) “Executive manager” means any one of the following positions within the Nation:

Chief Executive Officer/General Manager, Gaming General Manager, Chief Legal

Counsel and/or Chief Financial Officer.

(h) “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.

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

30th.

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

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

appropriation approved by the Nation.

(k) “General reserve fund” means the Nation’s main operating fund which is used to

account for all financial resources not accounted for in other funds.

(l) “GTC allocations” means expenditures directed by the General Tribal Council as

required payments and/or benefits to the Nation’s membership and are supported by either

a General Tribal Council or Oneida Business Committee resolution.

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

expenditures are charged to.

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

activities of a fund unit.

(o) “Nation” means the Oneida Nation.

(p) “Rule” means a set of requirements, including citation fees and penalty schedules,

enacted in accordance with the Administrative Rulemaking law based on authority

delegated in this law in order to implement, interpret and enforce this law.

(q) “Treasurer” means the elected Oneida Nation Treasurer or his or her designee.

121.4.

Strategic Planning

121.4-1. Triennial Strategic Plan. Prior to December 1st of each year, the Oneida Business

Committee, in consultation with the Executive Managers, shall develop a triennial strategic plan

which includes, but is not limited to:

Acquisition of existing buildings and land completed by the Oneida Land Commission are not included in the

definition of “Capital Improvement.”

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(a) Major policy and budgetary goals for the Nation, both long and short term;

(b) Specific strategies and planned actions for achieving each goal; and

includes, but is not limited to:

(1) Statistics and trending data for, at a minimum, the last three (3) complete fiscal

years; and

(2) Performance targets for, at a minimum, the next three (3) complete fiscal years

moving forward.

121.4-2. Fund Units’ Contributions to the Triennial Strategic Plan. Managers shall annually

develop, submit and maintain a triennial strategic plan for the fund unit’s operations which aligns

with the triennial strategic plan established by the Oneida Business Committee pursuant to 121.41. Managers shall submit the fund unit’s triennial strategic plan to the CFO when the fund unit’s

budget is due and, at a minimum, shall include the following in the plan:

(a) A statement of the fund unit’s mission;

(b) Specific goals including a description of the fund unit’s strategies as part of its service

group provided in 121.5-3(c) which aligns with the goals established in the Nation’s

triennial strategic plan;

(d) Performance targets and indicators to track progress which, to the extent available,

includes, but is not limited to:

(1) Statistics and trending data for, at a minimum, the last three (3) complete fiscal

years; and

(2) Performance targets for, at a minimum, the next three (3) complete fiscal years

moving forward.

121.4-3. Budget Contingency Plan. The Oneida Business Committee shall work with the CFO,

executive managers and managers to create a budget contingency plan which provides a strategy

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

The Oneida Business Committee shall approve, by resolution, the budget contingency plan and

any amendments thereto. The Oneida Business Committee is responsible for the implementation

of the budget contingency plan, provided that such implementation is predicated on the Oneida

Business Committee’s determination that the Nation is under extreme financial distress. For the

purposes of this section, extreme financial distress includes, but is not limited to, natural or humanmade disasters, United States Government shutdown, Tribal shutdown (which occurs when the

General Tribal Council has not approved a budget for the Nation prior to the beginning of a new

fiscal year) and economic downturns.

(a) Cost Savings Tools. As part of the budget contingency plan, the Oneida Business

Committee may require stabilization funds, reductions of expenditures, furloughs and other

cost saving tools provided that such tools are in compliance with the Nation’s laws,

specifically the Nation’s employment laws, rules and policies.

(b) Business Continuity Fund. The Oneida Business Committee shall maintain a

Permanent Executive Contingency account within the ownership investment report to be

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

distress. The Treasurer, in consultation with the CFO, shall establish, and the Oneida

Business Committee shall approve, the level of business continuity funds required in the

Permanent Executive Contingency account. The Treasurer shall set aside business

continuity funds in the Permanent Executive Contingency account until the established

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level has been achieved. Funds in the Permanent Executive Contingency may only be used

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

unavailable:

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

applicable service fees;

(2) Employee payroll, including all applicable taxes;

(3) Payments to vendors for gaming and retail;

(4) Payments to vendors for governmental operations;

(5) Payments to any other debt; and

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

budget contingency plan.

plan and any cost containment initiatives as such funding is not reliant on Tribal

contributions. Grant funds shall be spent according to any non-negotiable grant

requirements and guidelines of the granting agency to include purchases, travel, training,

hiring grant required positions and any other requirements attached to the funds as a

condition of the Nation’s acceptance of the grant funds.

121.5.

Budget Process

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

and expenditures of the Nation shall be in accordance with the annual budget adopted by the

Nation.

121.5-2. Content of Budget. The Nation’s budget shall include, but is not limited to, the following

information:

(a) Estimated revenues to be received from all sources for the year which the budget covers;

(b) The individual budgets of each fund unit;

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

(e) Each fund unit’s strategic plan showing alignment with the Nation’s goals.

121.5-3. 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

and procedures, including specific deadlines, for the Nation’s budget development process.

The Treasurer shall submit the guidelines for the development of the budget to the Oneida

Business Committee for review and approval.

(b) Budget Adoption. The final draft budget shall be approved by the Oneida Business

Committee through resolution prior to presentation to the General Tribal Council. The

Oneida Business Committee shall present the budget to the General Tribal Council with a

request for adoption by resolution no later than September 30th of each year. In the event

that the General Tribal Council does not adopt a budget by September 30th, the Oneida

Business Committee may adopt a continuing budget resolution(s) until such time as a

budget is adopted.

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

emergency, in accordance with the Emergency Management and Homeland

Security law, which prevents presentation and adoption of the budget by the

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General Tribal Council, the Oneida Business Committee shall adopt the Nation’s

budget.

121.6.

Capital Improvements

121.6-1. Capital Improvement Plan for Government Services. The Oneida Business Committee

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

government services and shall reassess the plan once every five (5) years. The capital

improvement plan for government services shall cover a period of five (5) to ten (10) years and

shall include any risks and liabilities. The Oneida Business Committee shall provide a status report

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

modified at the time of the reassessment.

121.6-2. Capital Improvement Plan for Enterprises. Capital improvement plans for enterprises

may be brought forward as needed in accordance with the capital improvement rules which the

Community Development Planning Committee and the Development Division shall jointly create,

provided that the rules shall include a provision that the Oneida Business Committee shall approve

all capital improvement plans.

121.6-3. Capital Improvement Plan Implementation. Capital Improvement plans shall be

implemented, contingent on available funding capacity, using the capital improvement rules.

121.7.

Appropriation of the Nation’s Funds

121.7-1. Unexpended Capital Improvement Funds. Unless the fund unit qualifies for an exception

as provided in the capital improvement rules, unexpended capital improvement funds 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 to be

re-allocated in accordance with the Oneida Business Committee’s priority list under 121.5-3 using

the regular budget process under 121.5.

121.7-2. Unexpended Capital Expenditure Funds. The CFO 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 re-allocated in

accordance with the Oneida Business Committee’s priority list under 121.5-3 using the regular

budget process under 121.5.

121.8.

Budget Authority

121.8-1. Authority to Expend Funds. The Treasurer’s authority to expend appropriated funds is

delegated to the CFO, who shall make such expenditures in accordance with the adopted budget.

This authority is necessarily delegated to other managers, including executive managers, of the

Nation who manage the budgets, pursuant to their job descriptions based on the procurement

manual rules developed by the Purchasing Department.

121.8-2. 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.

121.8-3. In addition to the authority and responsibilities provided elsewhere in this law, the

following positions and fund units shall have the authority and responsibilities as outlined below:

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(a) Oneida Business Committee. Once the Nation’s annual budget is adopted by the

General Tribal Council, the authority of the Oneida Business Committee is limited to

budget oversight except as otherwise provided in this law. However, these limitations do

not prevent the Oneida Business Committee, with input from the CFO, from taking

necessary action, on an emergency basis and within the scope of its authority, to protect

and safeguard the resources and general welfare of the Nation and ensure compliance with

applicable laws, regulations and requirements. The OBC shall ensure that the CFO

performs the duties and responsibilities as assigned under this law.

(b) Treasurer. In addition to the Treasurer’s Constitutional responsibilities, the Nation’s

Treasurer shall:

(1) Submit expenditure reports and other financial reports as deemed necessary by

the Oneida Business Committee and/or the General Tribal Council at:

(A) The annual General Tribal Council meeting;

(B) The semi-annual General Tribal Council meeting; and

and/or the General Tribal Council.

(2) Present the proposed draft budget to the General Tribal Council at the annual

budget meeting as required by section 121.5-9.

ensure that it is properly implemented. The CFO shall:

(1) Provide managers with monthly revenue and expense reports in order for the

managers to track their expenditures;

(2) Submit, to the Oneida Business Committee, a written report of any monthly

variances that are either a difference of three percent (3%) or more from the adopted

annual budget or $50,000 or more in total; and

(3) Conduct financial condition meetings with the Nation’s management on a

quarterly basis.

(d) Managers. Managers of each business unit shall:

(1) Ensure that their business units operate, on a day-to-day basis, in compliance

with the budget adopted pursuant this law;

(2) Report to the CFO explanations and corrective actions for any monthly variance

that are either a difference of three percent (3%) or more from the adopted annual

budget or $50,000 or more in total; and

(3) 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.

121.9.

Budget Transfers; Amendments

121.9-1. Budget Transfers. After the budget is adopted, transfer of funds within the budget is not

permitted except as provided in section 121.8-3(a) and to allow the CFO to adjust the approved

budget as required to accurately reflect the amount of grant funding actually received.

121.9-2. Budget Amendments. After the budget is adopted, amendments of the budget are not

permitted except as provided in section 121.8-3(a).

121.10. Reporting

121.10-1. Monthly Reporting. The CFO shall provide copies of the monthly Treasurer’s reports

and quarterly operational reports from direct reports to the Oneida Business Committee in

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

Committee Meeting held for the acceptance of such reports.

121.10-2. Audits. The Internal Audit Department, annually, shall conduct independent

comprehensive performance audits, in accordance with the 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.

121.11. Authorizations and Signatures

121.11-1. General. The procurement manual rules developed by the Purchasing Department shall

provide the sign-off process and authorities required to expend funds on behalf of the Nation.

121.11-2. Fees and Charges. Managers of programs and services requiring Tribal contribution

that desire to charge fees for their services shall determine the full cost of providing the program

and/or service and, only then, may charge fees to cover operational costs. The full cost of

providing a program and/or service includes all costs including operation costs, overhead such as

direct and indirect costs, and depreciation. Fees and charges may cover the full cost of service

and/or goods whenever such fee or charge would not present an undue financial burden to

recipient. Programs and services charging fees may offer fee waivers, provided that the

program/service has developed rules outlining the fee waiver eligibility and requirements.

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.

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

tools provided by the Nation’s laws, policies and rules, 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 and/or Criminal Charges. This law shall not be construed to preclude the Nation

from pursuing civil and/or criminal charges under applicable law. Violations of applicable federal

or state civil and/or criminal laws 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 Extended – BC-__-__-__-__

1 O.C. 121- Page 7

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Title 1. Government and Finances – Chapter 121

BUDGET MANAGEMENT AND CONTROL

Twahwistatye>n$tha>

We have a certain amount of money

BUDGET AND FINANCES

121.1.

121.2.

121.3.

121.4.

121.5.

121.6.

Purpose and Policy

Adoption, Amendment, Repeal

Definitions

Strategic Planning

Budget Process

Capital Improvements

121.7.

121.8.

121.9.

121.10.

121.11.

121.12.

Appropriation of the Nation’s Funds

Budget Authority

Budget Transfers; Amendments

Reporting

Authorizations and Signatures

Enforcement and Penalties

121.1.

Purpose and Policy

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

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

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

Nation which: a triennial strategy planning process for the Nation’s budget.

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

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

plans for enterprises, investments, and capital assets;

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

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

for results and outcomes;

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

expenditures, technology projects, and capital improvement projects;

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

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

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

strategies, identifying proper authorities and ensuring compliance and enforcement. The Nation

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

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

accounting and reporting for the financial activities of the various entities of the Nation, unless

they conflict with applicable legal requirements.

121.2.

Adoption, Amendment, Repeal

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

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

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

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

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

to have legal force without the invalid portions.

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

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

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

Requirements.

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

121.3.

Definitions

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

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

(a) “Appropriation” means the legislative act of designating funds for a specific purpose

in accordance with the provisions contained in this law.

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

equal to the forecasted current revenue sources.

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

organization.

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

follows:

(1) Any item with a cost of five thousand dollars ($5,000.00) or more and an

estimated useful life of one (1) year or more; or

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

two thousand dollars ($2,000.00), but the total purchase price for all of the items is

ten thousand dollars ($10,000.00) or more.

(cd)

“Capital improvement” means a non-recurring expenditure for physical

improvements, including costs for:

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

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

Land Commission are not included in this definition.

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

alterations;

(3) acquisition of fixed equipment;

(4) landscaping;

(5) physical infrastructure; and

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

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

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

discretion.

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

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

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

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

Acquisition of existing buildings and land completed by the Oneida Land Commission are not included in the

definition of “Capital Improvement.”

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by the total debt service costs.

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

the operating expenses have been paid.

(f) “Economic life” means the length of time an asset is expected to be useful.

(gh) “Executive Mmanager” means a position of employment within the Nation that is the

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

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

to, any one of the following positions within the Nation: Chief Executive Officer/General

Manager, Gaming General Manager, Retail General Manager, Chief Legal Counsel, and/or

Chief Financial Officer.

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

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

financial position.

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

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

Chief Financial Officer, and any other designated employee.

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

30th.

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

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

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

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

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

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

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

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

appropriation approved by the Nation.

(k) “General reserve fund” means the Nation’s main operating fund which is used to

account for all financial resources not accounted for in other funds.

(l) “GTC allocations” means expenditures directed by the General Tribal Council as

required payments and/or benefits to the Nation’s membership and are supported by either

a General Tribal Council or Oneida Business Committee resolution.

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

expenditures are charged to.

(no) “Manager” means the person in charge of directing, controlling, and administering

the activities of a fund unit.

(op) “Nation” means the Oneida Nation.

(p) “Rule” means a set of requirements, including citation fees and penalty schedules,

enacted in accordance with the Administrative Rulemaking law based on authority

delegated in this law in order to implement, interpret and enforce this law.

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

(qr) “Treasurer” means the elected Oneida Nation Treasurer, or his or her their designee

at their discretion.

121.4.

Strategic Planning Authority and Responsibilities

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

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

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

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

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

Council. Triennial Strategic Plan. Prior to December 1st of each year, the Oneida Business

Committee, in consultation with the Executive Managers, shall develop a triennial strategic

plan which includes, but is not limited to:

(a) Major policy and budgetary goals for the Nation, both long and short term;

(b) Specific strategies and planned actions for achieving each goal; and

includes, but is not limited to:

(1) Statistics and trending data for, at a minimum, the last three (3) complete fiscal

years; and

(2) Performance targets for, at a minimum, the next three (3) complete fiscal years

moving forward.

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

Nation’s Treasurer shall:

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

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

as trustee or custodian;

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

preserve a faithful record of such funds;

Oneida Business Committee or the General Tribal Council at:

(1) the annual General Tribal Council meeting;

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

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

General Tribal Council; and

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

meeting. Fund Units’ Contributions to the Triennial Strategic Plan. Managers shall

annually develop, submit and maintain a triennial strategic plan for the fund unit’s

operations which aligns with the triennial strategic plan established by the Oneida Business

Committee pursuant to 121.4-1. Managers shall submit the fund unit’s triennial strategic

plan to the CFO when the fund unit’s budget is due and, at a minimum, shall include the

following in the plan:

(a) A statement of the fund unit’s mission;

(b) Specific goals including a description of the fund unit’s strategies as part of its service

group provided in 121.5-3(c) which aligns with the goals established in the Nation’s

triennial strategic plan;

(d) Performance targets and indicators to track progress which, to the extent available,

includes, but is not limited to:

(1) Statistics and trending data for, at a minimum, the last three (3) complete fiscal

years; and

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(2) Performance targets for, at a minimum, the next three (3) complete fiscal years

moving forward.

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

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

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

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

either:

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

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

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

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

management on a minimum of a quarterly basis; and

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

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

Budget Contingency Plan. The Oneida Business Committee shall work with the CFO, executive

managers and managers to create a budget contingency plan which provides a strategy for the

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

Oneida Business Committee shall approve, by resolution, the budget contingency plan and any

amendments thereto. The Oneida Business Committee is responsible for the implementation of

the budget contingency plan, provided that such implementation is predicated on the Oneida