Oneida Business Committee (2026)

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Oneida Nation

Oneida Business Committee

Legislative Operating Committee

PO Box 365 • Oneida, WI 54155-0365

Oneida-nsn.gov

LEGISLATIVE OPERATING COMMITTEE MEETING AGENDA

Business Committee Conference Room - 2nd Floor Norbert Hill Center

April 15, 2026

9:00 a.m.

Call to Order and Approval of the Agenda

II.

Minutes to be Approved

1. March 18, 2026 LOC Meeting Minutes (pg. 2)

III.

Current Business

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

2. Recycling and Solid Waste Disposal Law Amendments (pg. 53)

3. Emergency Probate Law (pg. 98)

4. Real Property Law Amendments (pg. 126)

5. Higher Education Scholarship Law (pg. 174)

6. Boards, Committees, and Commissions Law Amendments (pg. 206)

IV.

New Submissions

1. Attendance and Performance Duties for Elected Officials Emergency Amendments (pg. 265)

Additions

1. Sanctions and Penalties Law (pg. 269)

VI.

Administrative Updates

VII.

Executive Session

VIII. Recess/Adjourn

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Oneida Nation

Oneida Business Committee

Legislative Operating Committee

PO Box 365 • Oneida, WI 54155-0365

Oneida-nsn.gov

LEGISLATIVE OPERATING COMMITTEE MEETING MINUTES

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

March 18, 2026

9:00 a.m.

Present: Jameson Wilson, Jennifer Webster, Kirby Metoxen (Microsoft Teams)

Excused: Jonas Hill

Unexcused: Marlon Skenandore

Others Present: Grace Elliott, Carolyn Salutz, Isiah Skenandore

Others Present on Microsoft Teams: Rae Skenandore, Ashley Blaker, Rhiannon Metoxen,

Clorissa Leeman, Kaylynn Beily, Kristal Hill, Tavia James-Charles, Fawn Cottrell, Peggy HelmQuest, Melissa Alvarado, Ralinda Ninham-Lambries, Sheila Huntington, Eric Boulanger, Jason

Martinez, Carrie Lindsey, Sarah White, David Jordan, Chad Fuss, Tina Jorgensen, Justine Huff,

Fawn Cottrell, Katsitsiyo Danforth, Joel Maxam, Michelle Tipple, Jesse Kujawa, Ronald Van

Schyndel.

Call to Order and Approval of the Agenda

Jameson Wilson called the March 18, 2026, Legislative Operating Committee meeting to

order at 9:00 a.m.

Motion by Jennifer Webster to adopt the agenda; seconded by Kirby Metoxen. Motion

carried unanimously.

II.

Minutes to be Approved

1. March 04, 2026 LOC Meeting Minutes

Motion by Jennifer Webster to approve the March 04, 2026, LOC meeting minutes and

forward to the Oneida Business Committee; seconded by Kirby Metoxen. Motion carried

unanimously.

III.

Current Business

1. Code of Ethics Amendments.

Motion by Jennifer Webster to approve the Code of Ethics law amendments draft, legislative analysis and the public meeting packet for the Code of Ethics law amendments and

schedule a public meeting to be held on May 14, 2026; seconded by Kirby Metoxen. Motion carried unanimously.

2. Pardon and Forgiveness Amendments.

Motion by Jennifer Webster to approve the Pardon and Forgiveness law amendments draft,

legislative analysis and the public meeting packet for the Pardon and Forgiveness law

amendments and schedule a public meeting to be held on May 14, 2026; seconded by Kirby

Metoxen. Motion carried unanimously.

Legislative Operating Committee Meeting Minutes of March 18, 2026

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3. Recycling and Solid Waste Disposal Amendments.

Motion by Jennifer Webster to approve the Recycling and Solid Waste Disposal law

amendments, updated public comment review memorandum, legislative analysis, and

draft; seconded by Kirby Metoxen. Motion carried unanimously.

Motion by Jennifer Webster to approve the fiscal impact statement request memorandum,

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

and submitted to the LOC by April 1, 2026; seconded by Kirby Metoxen. Motion carried

unanimously.

4. Budget and Finances Law Amendments.

Motion by Jennifer Webster to approve the Budget and Finances law amendments updated

public comment review memorandum, legislative analysis, and draft; seconded by Kirby

Metoxen. Motion carried unanimously.

Motion by Jennifer Webster to approve the fiscal impact statement request memorandum,

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

and submitted to the LOC by April 9, 2026; seconded by Kirby Metoxen. Motion carried

unanimously.

5. Boards, Committees, and Commissions Law.

Motion by Jennifer Webster to approve the draft of the proposed amendments to the

Boards, Committees, and Commissions law and direct that a legislative analysis be developed; seconded by Kirby Metoxen. Motion carried unanimously.

IV.

New Submissions

Additions

VI.

Administrative Updates

1. Certification of Leasing Law Rule No. 2 – Agricultural Leasing Amendments.

Motion by Jennifer Webster to certify the amendments to the Leasing Law Rule No. 2 –

Agricultural Leasing and forward to the Oneida Business Committee for consideration;

seconded by Kirby Metoxen. Motion Carried unanimously.

VII.

Executive Session

VIII. Adjourn

Motion by Jennifer Webster to adjourn at 10:09 a.m.; seconded by Kirby Metoxen. Motion

carried unanimously.

Legislative Operating Committee Meeting Minutes of March 18, 2026

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Oneida Nation

Oneida Business Committee

Legislative Operating Committee

PO Box 365 • Oneida, WI 54155-0365

Oneida-nsn.gov

Legislative Operating Committee

April 15, 2026

Budget and Finances Law

Amendments

Submission Date: 3/6/24

LOC Sponsor: Jennifer Webster

Public Meeting: 2/12/26

Emergency Enacted: N/A

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

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

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

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

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

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

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

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

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

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

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

3/6/24 LOC:

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

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

unanimously.

3/20/24:

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

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

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

7/2/25 LOC:

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

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

amendments; seconded by Marlon Skenandore. Motion carried unanimously.

7/21/25:

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

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

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

potential amendments to the law.

8/18/25:

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

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

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

potential amendments to this law.

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10/3/25:

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

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

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

10/15/25 LOC: Motion by Jennifer Webster to approve the draft of the proposed amendments to the Budget

and Finances law; seconded by Kirby Metoxen. Motion carried unanimously.

11/5/25 LOC: Motion by Jonas Hill to approve the updated draft and legislative analysis of the proposed

amendments to the Budget and Finances law; seconded by Kirby Metoxen. Motion carried

unanimously.

12/17/25 LOC: Motion by Jonas Hill to approve the public meeting packet and schedule a public meeting for

the proposed Budget and Finances Law Amendments to be held on February 12, 2026;

seconded by Marlon Skenandore. Motion carried unanimously.

2/12/26:

Public Meeting Held. Present: Jennifer Webster, Nancy Barton, Cathy Metoxen. Present on

Microsoft Teams: Ashley Wright, Ashley Blaker, Brooke Doxtator, Carrie Lindsey, Chad

Fuss, Dana Thyssen, Danielle White, David Jordan, Debra Santiago, Debra Powless, Derrick

King, Eliza Skenandore, Eric Bristol, Eric Krawczyk, Eric McLester, Gregory Matson,

Heather Jordan, Hudson Denny, James Petitjean, James Snitgen, Jason Martinez, Jeremy

King, John Danforth, John Christjohn Jr, Joshua Cornelius, Krystal John, Leslie Lamberies,

Luke Schwab, Mae Cornelius, Mark Powless, Mary Graves, Melissa Alvarado, Michelle

Miller, Michelle Tipple, Nicholas Anderson, Ronal Van Schyndel, Sarah Miller, Sarah White,

Shannon Stone, Sidney White, Tanya Danforth, Thurston Denny, Tonya Webster, Troy Parr,

James Sommerfeldt, Jason Doxtator, Kimberly Skenandore Goodrich, Tina Jorgensen,

Bridget John, Courtney Georgia, Diana Hernandez, Eric Boulanger, Jamie Willis, Jennifer

Berg, Lisa Liggins, Lorna Skenandore, Mercie Danforth, Nicholas Reynolds, Paul Witek,

Shannon Davis, Whitney Wheelock, Clorissa Leeman, Carolyn Salutz. One (1) individual

provided oral comments during the public meeting.

2/19/26:

Public Comment Period Closed. One (1) individual provided written comments during the

public comment period.

3/4/26 LOC:

Motion by Jennifer Webster to accept the public comments and the public comment review

memorandum and defer to a work meeting for further consideration; seconded by Jonas Hill.

Motion carried unanimously.

3/4/26:

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

Clorissa Leeman, Fawn Cottrell, Kristal Hill, Rhiannon Metoxen, Carolyn Salutz, Grace

Elliott. The purpose of this work meeting was to review and consider the public comments

received.

3/12/26:

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

Ninham-Lamberies, Kristal Hill, Fawn Cottrell, Grace Elliott, Carolyn Salutz. The purpose of

this work meeting was to further consider the public comment regarding unspent capital

improvement funds.

3/18/26 LOC: Motion by Jennifer Webster to approve the Budget and Finances law amendments up-dated

public comment review memorandum, legislative analysis, and draft; seconded by Kirby

Metoxen. Motion carried unanimously.

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Motion by Jennifer Webster to approve the fiscal impact statement request memorandum, and

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

submitted to the LOC by April 9, 2026; seconded by Kirby Metoxen. Motion carried

unanimously.

Next Steps:

 Approve the adoption packet for the proposed amendments to the Budget and Finances law

and forward to the Oneida Business Committee for consideration.

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Oneida Nation

Oneida Business Committee

Legislative Operating Committee

PO Box 365 • Oneida, WI 54155-0365

Oneida-nsn.gov

TO:

FROM:

DATE:

RE:

Oneida Business Committee

Jameson Wilson, LOC Chairperson

April 15, 2025

Adoption of Amendments to the Budget and Finances Law

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

of amendments to the Budget and Finances Law:

Resolution: Amendments to the Budget and Finances Law

Statement of Effect: Amendments to the Budget and Finances Law

Budget and Finances Law Amendments Legislative Analysis

Budget and Finances Law Amendments Draft (Redline)

Budget and Finances Law Amendments Draft (Clean)

Budget and Finances Law Amendments Fiscal Impact Statement

Overview

The purpose of the Budget and Finances law is to set forth the requirements to be followed by the

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

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

the Nation. [1 O.C. 121.1-1]. Amendments to the Budget and Finances law are being sought to:

Amend the definitions for capital expenditures, capital improvements, and enterprise. [1

O.C.121.3-1];

▪ Remove the requirement that the Oneida Business Committee develop priorities, a strategic

plan, or broad goals to assist in guiding the budget. [1 O.C.121.4-1];

▪ Remove the requirement that the Chief Financial Officer ensure the Nation’s budget is

properly implemented, and instead require that the Chief Financial Officer report to the

Oneida Business Committee and/or Executive Managers any expenditures that do not

follow budget guidelines or conform to the budget. [1 O.C.121.4-3(a)];

▪ Require that the Chief Financial Officer assist with the submission and presentation of the

Treasurer’s report to the Oneida Business Committee, which shall specifically include any

monthly variances that are one hundred thousand dollars ($100,000) or more in total

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

fifty thousand dollars ($50,000) or more in total. [1 O.C.121.4-3(c)];

▪ Require the Chief Financial Officer to inform the Oneida Business Committee of any

Executive Managers and/or fund unit which does not follow the budget development

process guidelines or deadlines as set forth by the Treasurer. [1 O.C.121.4-3(f)];

▪ Require managers to report to the CFO and their relevant Executive Manager explanations

and corrective actions for any monthly variance that is one hundred thousand dollars

($100,000) or more in total instead of a difference of three percent (3%) or more from the

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▪

adopted annual budget or fifty thousand dollars ($50,000) or more in total. [1 O.C.121.44(b)];

Eliminate that the contents of the budget include a description of each line item within each

fund unit’s budget, the estimated expenditures by each fund unit, and a summary of

employment position counts including prior year, current year, and budgeted year. [1

O.C.121.5-2];

Rename the Permanent Executive Contingency Fund Account the Financial Sovereignty

Fund. [1 O.C.121.5-3(b)];

Eliminate the Grant Reserve Fund Account, instead including sustaining grant operations

in the purpose of the Financial Sovereignty Fund. [1 O.C.121.5-3(b)-(c)];

Require that the Treasurer submit the budget guidelines to the Oneida Business Committee

for review and approval through the adoption of a resolution no later than March 1st of

each calendar year. [1 O.C.121.5-4(a)];

Provide that it is the Chief Financial Officer, and not the Treasurer, that is responsible for

receiving, reviewing, and compiling the proposed budgets from all the fund units into the

Nation’s draft budget. [1 O.C.121.5-4(b)];

Eliminate the section of the law that addressed fees and charges. [previously 1 O.C. 121.63];

Add a threshold of two hundred and fifty thousand dollars ($250,000) or more for when a

fund unit has to seek approval by the Oneida Business Committee, and a fiscal analysis by

the Chief Financial Officer for any unbudgeted expenditure. [1 O.C. 121.6-3];

Clarify that for unexpended capital improvement funds they do not carry over to the next

fiscal year budget, but instead carry over at the end of each fiscal year and remain available

for use. [1 O.C. 121.6-5];

Eliminate the section on unexpended capital expenditure funds. [previously 1 O.C. 121.64(b)];

Eliminate the provisions of the Law governing capital improvements. [previously 1 O.C.

121.6-9];

Eliminate provisions of the Law governing how grant funds can be utilized, exhaustion of

non-tribal funds, grant reporting, and the Grant Reserve Fund Account. [previously 1 O.C.

121.7-1(b)-121.7-4];

Require that prior to the acquisition of any debt, the Nation shall obtain an amortization

schedule for the repayment of the debt. [1 O.C. 121.8-2(b)];

Eliminate the provisions which provides that employment positions that are fully funded

through grants shall not be included in the employment cap. [previously 1 O.C. 121.91(a)];

Allow the budget contingency plan to respond to or prepare for potential extreme financial

distress. [1 O.C. 121.10-1];

Clarify that when the Chief Financial Officer, not the Oneida Business Committee,

determines that the Nation is under extreme financial distress, or may face extreme

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▪

financial distress in the near future, the CFO shall inform the Oneida Business Committee,

and the Oneida Business Committee shall be responsible for implementing the budget

contingency plan. [1 O.C. 121.10-3]; and

Make other minor drafting changes.

The Legislative Operating Committee developed the proposed amendments to the Budget and

Finances law through collaboration with representatives from the Finance Administration and the

Oneida Business Committee Treasurer. The Legislative Operating Committee held eight (8) work

meetings on the development of the amendments to the Budget and Finances law.

The development of the amendments to the Budget and Finances law complies with all processes

and procedures required by the Legislative Procedures Act, including the development of a

legislative analysis, a fiscal analysis, and the opportunity for public review during a public meeting

and public comment period. [1 O.C. 109.6, 109.7, 109.8].

The Legislative Operating Committee held a public meeting on the proposed amendments to the

Budget and Finances Law on February 12, 2026. One (1) individual provided public comments

during this public meeting. The public comment period was then held open until February 19,

2026. One (1) individual provided written comments during this public comment period. The

public comments received were reviewed and considered by the Legislative Operating Committee

on March 4, 2026, and March 12, 2026.

The amendments to the Budget and Finances Law will become effective on May 6, 2026.

Requested Action

Adopt the Resolution: Amendments to the Budget and Finances Law

Page 3 of 3

Oneida Nation

10 of 328

Post Office Box 365

Phone: (920)869-2214

Oneida, WI 54155

BC Resolution #

Amendments to the Budget and Finances 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 and Finances law (“the Law”) was adopted by the Oneida Business Committee

through resolution BC-02-08-17-C, and amended by resolution BC-05-11-22-B; and

WHEREAS,

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

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

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

procedures for the Nation; and

WHEREAS,

the amendments to the Law remove the requirement that the Oneida Business Committee

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

WHEREAS,

the amendments to the Law remove the requirement that the Chief Financial Officer ensure

the Nation’s budget is properly implemented, and instead require that the Chief Financial

Officer report to the Oneida Business Committee and/or Executive Managers any

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

WHEREAS,

the amendments to the Law require that the Chief Financial Officer assist with the

submission and presentation of the Treasurer’s report to the Oneida Business Committee,

which shall specifically include any monthly variances that are one hundred thousand

dollars ($100,000) or more in total instead of a difference of three percent (3%) or more

from the adopted annual budget or fifty thousand dollars ($50,000) or more in total; and

WHEREAS,

the amendments to the Law require the Chief Financial Officer to inform the Oneida

Business Committee of any Executive Managers and/or fund unit which does not follow

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

WHEREAS,

the amendments to the Law require managers to report to the CFO and their relevant

Executive Manager explanations and corrective actions for any monthly variance that is

one hundred thousand dollars ($100,000) or more in total instead of a difference of three

percent (3%) or more from the adopted annual budget or fifty thousand dollars ($50,000)

or more in total; and

WHEREAS,

the amendments to the Law eliminate that the contents of the budget include a description

of each line item within each fund unit’s budget, the estimated expenditures by each fund

unit, and a summary of employment position counts including prior year, current year, and

budgeted year; and

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BC Resolution _____________

Amendments to the Budget and Finances Law

Page 2 of 3

100

101

102

WHEREAS,

the amendments to the Law rename the Permanent Executive Contingency Fund Account

the Financial Sovereignty Fund; and

WHEREAS,

the amendments to the Law eliminate the Grant Reserve Fund Account, instead including

sustaining grant operations in the purpose of the Financial Sovereignty Fund; and

WHEREAS,

the amendments to the Law require that the Treasurer submit the budget guidelines to the

Oneida Business Committee for review and approval through the adoption of a resolution

no later than March 1st of each calendar year; and

WHEREAS,

the amendments to the Law provide that it is the Chief Financial Officer, and not the

Treasurer, that is responsible for receiving, reviewing, and compiling the proposed budgets

from all the fund units into the Nation’s draft budget; and

WHEREAS,

the amendments to the Law eliminate the section of the law that addressed fees and

charges; and

WHEREAS,

the amendments to the Law add a threshold of two hundred and fifty thousand dollars

($250,000) or more for when a fund unit has to seek approval by the Oneida Business

Committee, and a fiscal analysis by the Chief Financial Officer for any unbudgeted

expenditure; and

WHEREAS,

the amendments to the Law clarify that for unexpended capital improvement funds they do

not carry over to the next fiscal year budget, but instead carry over at the end of each fiscal

year and remain available for use; and

WHEREAS,

the amendments to the Law eliminate the section on unexpended capital expenditure

funds; and

WHEREAS,

the amendments to the Law eliminate the provisions of the Law governing capital

improvements; and

WHEREAS,

the amendments to the Law eliminate provisions of the Law governing how grant fund can

be utilized, exhaustion of non-tribal funds, grant reporting, and the Grant Reserve Fund

Account; and

WHEREAS,

the amendments to the Law require that prior to the acquisition of any debt, the Nation shall

obtain an amortization schedule for the repayment of the debt; and

WHEREAS,

the amendments to the Law eliminate the provisions which provides that employment

positions that are fully funded through grants shall not be included in the employment cap;

and

WHEREAS,

the amendments to the Law allow the budget contingency plan to respond to or prepare

for potential extreme financial distress; and

WHEREAS,

the amendments to the Law clarify that when the Chief Financial Officer, not the Oneida

Business Committee, determines that the Nation is under extreme financial distress, or

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

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

implementing the budget contingency plan; and

WHEREAS,

the amendments to the Law make other minor drafting revisions; and

12 of 328

BC Resolution _____________

Amendments to the Budget and Finances Law

Page 3 of 3

103

104

105

106

107

108

109

110

111

112

113

114

115

116

117

118

119

WHEREAS,

the Legislative Operating Committee developed the proposed amendments to the Law

through collaboration with representatives from the Finance Administration and the Oneida

Business Committee Treasurer; and

WHEREAS,

in accordance with the Legislative Procedures Act a legislative analysis and fiscal impact

statement were completed for the proposed amendments to the Law; and

WHEREAS,

the Legislative Operating Committee held a public meeting on the proposed amendments

to the Law on February 12, 2026,with one (1) individual providing oral comments, and the

public comment period for the amendments to this Law were held open until February 19,

2026 with one (1) submission of written comments received; and

WHEREAS,

the Legislative Operating Committee reviewed and considered all public comments

received on March 6, 2026, and March 12, 2026; and

NOW THEREFORE BE IT RESOLVED, the Oneida Business Committee hereby adopts the amendments

to the Budget and Finances law, which shall become effective on May 6, 2026.

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Oneida Nation

Oneida Business Committee

Legislative Operating Committee

PO Box 365 • Oneida, WI 54155-0365

Oneida-nsn.gov

Statement of Effect

Amendments to the Budget and Finances Law

Summary

This resolution adopts amendments to the Budget and Finances law.

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

Date: April 15, 2026

Analysis by the Legislative Reference Office

This resolution adopts amendments to the Budget and Finances law. The purpose of the Budget

and Finances law is set forth the requirements to be followed by the Oneida Business Committee

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

for approval, and to establish financial policies and procedures for the Nation. [1 O.C. 121.1-1].

Amendments to the Budget and Finances law are being sought to:

Amend the definitions for capital expenditures, capital improvements, and enterprise. [1

O.C.121.3-1];

 Remove the requirement that the Oneida Business Committee develop priorities, a strategic

plan, or broad goals to assist in guiding the budget. [1 O.C.121.4-1];

 Remove the requirement that the Chief Financial Officer ensure the Nation’s budget is

properly implemented, and instead require that the Chief Financial Officer report to the

Oneida Business Committee and/or Executive Managers any expenditures that do not

follow budget guidelines or conform to the budget. [1 O.C.121.4-3(a)];

 Require that the Chief Financial Officer assist with the submission and presentation of the

Treasurer’s report to the Oneida Business Committee, which shall specifically include any

monthly variances that are one hundred thousand dollars ($100,000) or more in total

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

fifty thousand dollars ($50,000) or more in total. [1 O.C.121.4-3(c)];

 Require the Chief Financial Officer to inform the Oneida Business Committee of any

Executive Managers and/or fund unit which does not follow the budget development

process guidelines or deadlines as set forth by the Treasurer. [1 O.C.121.4-3(f)];

 Require managers to report to the CFO and their relevant Executive Manager explanations

and corrective actions for any monthly variance that is one hundred thousand dollars

($100,000) or more in total instead of a difference of three percent (3%) or more from the

adopted annual budget or fifty thousand dollars ($50,000) or more in total. [1 O.C.121.44(b)];

 Eliminate that the contents of the budget include a description of each line item within each

fund unit’s budget, the estimated expenditures by each fund unit, and a summary of

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

employment position counts including prior year, current year, and budgeted year. [1

O.C.121.5-2];

Rename the Permanent Executive Contingency Fund Account the Financial Sovereignty

Fund. [1 O.C.121.5-3(b)];

Eliminate the Grant Reserve Fund Account, instead including sustaining grant operations

in the purpose of the Financial Sovereignty Fund. [1 O.C.121.5-3(b)-(c)];

Require that the Treasurer submit the budget guidelines to the Oneida Business Committee

for review and approval through the adoption of a resolution no later than March 1st of

each calendar year. [1 O.C.121.5-4(a)];

Provide that it is the Chief Financial Officer, and not the Treasurer, that is responsible for

receiving, reviewing, and compiling the proposed budgets from all the fund units into the

Nation’s draft budget. [1 O.C.121.5-4(b)];

Eliminate the section of the law that addressed fees and charges. [previously 1 O.C. 121.63];

Add a threshold of two hundred and fifty thousand dollars ($250,000) or more for when a

fund unit has to seek approval by the Oneida Business Committee, and a fiscal analysis by

the Chief Financial Officer for any unbudgeted expenditure. [1 O.C. 121.6-3];

Clarify that for unexpended capital improvement funds they do not carry over to the next

fiscal year budget, but instead carry over at the end of each fiscal year and remain available

for use. [1 O.C. 121.6-5];

Eliminate the section on unexpended capital expenditure funds. [previously 1 O.C. 121.64(b)];

Eliminate the provisions of the Law governing capital improvements. [previously 1 O.C.

121.6-9];

Eliminate provisions of the Law governing how grant fund can be utilized, exhaustion of

non-tribal funds, grant reporting, and the Grant Reserve Fund Account. [previously 1 O.C.

121.7-1(b)-121.7-4];

Require that prior to the acquisition of any debt, the Nation shall obtain an amortization

schedule for the repayment of the debt. [1 O.C. 121.8-2(b)];

Eliminate the provisions which provides that employment positions that are fully funded

through grants shall not be included in the employment cap. [previously 1 O.C. 121.91(a)];

Allow the budget contingency plan to respond to or prepare for potential extreme financial

distress. [1 O.C. 121.10-1];

Clarify that when the Chief Financial Officer, not the Oneida Business Committee,

determines that the Nation is under extreme financial distress, or may face extreme

financial distress in the near future, the CFO shall inform the Oneida Business Committee,

and the Oneida Business Committee shall be responsible for implementing the budget

contingency plan. [1 O.C. 121.10-3]; and

Make other minor drafting changes.

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Adoption of any legislation is required to comply with the Legislative Procedures Act (“the LPA”),

which was adopted by the General Tribal Council through resolution GTC-01-07-13-A for the

purpose of providing a standardized process for the adoption of laws of the Nation. [1 O.C. 109.11]. The Budget and Finances law amendments complied with all processes and procedures

required by the LPA, including the development of a legislative analysis, a fiscal analysis, and the

opportunity for public review during a public meeting and public comment period. [1 O.C. 109.6,

109.7, 109.8].

The Legislative Operating Committee held a public meeting on the proposed amendments to the

Budget and Finances Law on February 12, 2026. One (1) individual provided public comments

during this public meeting. The public comment period was then held open until February 19,

2026. One (1) individual provided written comments during this public comment period. The

public comments received were reviewed and considered by the Legislative Operating Committee

on March 4, 2026, and March 12, 2026.

The amendments to the Budget and Finances law will become effective on May 6, 2026.

Conclusion

Adoption of this resolution would not conflict with any of the Nation’s laws.

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BUDGET AND FINANCES LAW

AMENDMENTS

LEGISLATIVE ANALYSIS

SECTION 1. EXECUTIVE SUMMARY

Intent of the

Proposed Amendments

Analysis by the Legislative Reference Office

 Amend the definitions for capital expenditures, capital improvements,

and enterprise. [1 O.C.121.3-1];

 Remove the requirement that the Oneida Business Committee develop

priorities, a strategic plan, or broad goals to assist in guiding the budget.

[1 O.C.121.4-1];

 Remove the requirement that the Chief Financial Officer ensure the

Nation’s budget is properly implemented, and instead require that the

Chief Financial Officer report to the Oneida Business Committee and/or

Executive Managers any expenditures that do not follow budget

guidelines or conform to the budget. [1 O.C.121.4-3(a)];

 Require that the Chief Financial Officer assist with the submission and

presentation of the Treasurer’s report to the Oneida Business Committee,

which shall specifically include any monthly variances that are one

hundred thousand dollars ($100,000) or more in total instead of a

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

or fifty thousand dollars ($50,000) or more in total. [1 O.C.121.4-3(c)];

 Require the Chief Financial Officer to inform the Oneida Business

Committee of any Executive Managers and/or fund unit which does not

follow the budget development process guidelines or deadlines as set

forth by the Treasurer. [1 O.C.121.4-3(f)];

 Require managers to report to the CFO and their relevant Executive

Manager explanations and corrective actions for any monthly variance

that is one hundred thousand dollars ($100,000) or more in total instead

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

budget or fifty thousand dollars ($50,000) or more in total. [1 O.C.121.44(b)];

 Eliminate that the contents of the budget include a description of each line

item within each fund unit’s budget, the estimated expenditures by each

fund unit, and a summary of employment position counts including prior

year, current year, and budgeted year. [1 O.C.121.5-2];

 Rename the Permanent Executive Contingency Fund Account the

Financial Sovereignty Fund. [1 O.C.121.5-3(b)];

 Eliminate the Grant Reserve Fund Account, instead including sustaining

grant operations in the purpose of the Financial Sovereignty Fund. [1

O.C.121.5-3(b)-(c)];

 Require that the Treasurer submit the budget guidelines to the Oneida

Business Committee for review and approval through the adoption of a

resolution no later than March 1st of each calendar year. [1 O.C.121.54(a)];

 Provide that it is the Chief Financial Officer, and not the Treasurer, that

is responsible for receiving, reviewing, and compiling the proposed

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Purpose

Affected Entities

Public Meeting

Fiscal Impact

budgets from all the fund units into the Nation’s draft budget. [1

O.C.121.5-4(b)];

 Eliminate the section of the law that addressed fees and charges.

[previously 1 O.C. 121.6-3];

 Add a threshold of two hundred and fifty thousand dollars ($250,000) or

more for when a fund unit has to seek approval by the Oneida Business

Committee, and a fiscal analysis by the Chief Financial Officer for any

unbudgeted expenditure. [1 O.C. 121.6-3];

 Clarify that for unexpended capital improvement funds they do not carry

over to the next fiscal year budget, but instead carry over at the end of

each fiscal year and remain available for use. [1 O.C. 121.6-5];

 Eliminate the section on unexpended capital expenditure funds.

[previously 1 O.C. 121.6-4(b)];

 Eliminate the provisions of the Law governing capital improvements.

[previously 1 O.C. 121.6-9];

 Eliminate provisions of the Law governing how grant fund can be

utilized, exhaustion of non-tribal funds, grant reporting, and the Grant

Reserve Fund Account. [previously 1 O.C. 121.7-1(b)-121.7-4];

 Require that prior to the acquisition of any debt, the Nation shall obtain

an amortization schedule for the repayment of the debt. [1 O.C. 121.82(b)];

 Eliminate the provisions which provides that employment positions that

are fully funded through grants shall not be included in the employment

cap. [previously 1 O.C. 121.9-1(a)];

 Allow the budget contingency plan to respond to or prepare for potential

extreme financial distress. [1 O.C. 121.10-1];

 Clarify that when the Chief Financial Officer, not the Oneida Business

Committee, determines that the Nation is under extreme financial distress,

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

inform the Oneida Business Committee, and the Oneida Business

Committee shall be responsible for implementing the budget contingency

plan. [1 O.C. 121.10-3]; and

 Make other minor drafting changes.

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

Oneida Business Committee and the Oneida fund units when preparing the

budget to be presented to the General Tribal Council for approval, and to

establish financial policies and procedures for the Nation. [1 O.C. 121.1-1].

Oneida Nation Community, General Tribal Council, Oneida Business

Committee, Chief Financial Officer, Executive Managers, employees of the

Nation

A public meeting was held on February 12, 2026. One (1) individual provided

oral comments during the public meeting. The public comment period was

held open until February 19, 2026. One (1) individual provided written

comments during the public comment period.

A fiscal impact statement was provided by the Finance Administration on

April 7, 2026.

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SECTION 2. LEGISLATIVE DEVELOPMENT

A. Background. The Budget and Finances law (“the Law”), formerly known as the Budget Management

and Control law, was first adopted by the Oneida Business Committee on February 8, 2017, through

the adoption of resolution BC-02-08-17-C, and most recently amended on May 11, 2022, through the

adoption of resolution BC-05-11-22-B. The Law sets forth the requirements to be followed by the

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

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

Nation which: institutionalize best practices in financial management to guide decision makers in

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

enterprises, investments, and capital assets; provide a long term financial prospective and strategic

intent, linking budget allocations to organizational goals, as well as providing fiscal controls and

accountability for results and outcomes; identify and communicate to the membership of the Nation

spending decisions for the government function, grant obligations, enterprises, membership mandates,

capital expenditures, technology projects, and capital improvement projects; establish a framework for

effective financial risk management; and encourage participation by the Nation’s membership. [1 O.C.

121.1-1].

B. Request for Amendments. When the Budget and Finances law was last amended, resolution BC-0511-22-B, Amendments to the Budget Management and Control Law, included a directive that the

Legislative Reference Office collaborate with the Nation’s Treasurer and Chief Financial Officer to

conduct a one (1) year review of the Budget and Finances law and provide the Oneida Business

Committee a report on the use and implementation of the Law. The Legislative Reference Office and

Legislative Operating Committee met with the Nation’s Treasurer and Chief Financial Officer on

February 7, 2024, to review and discuss how the implementation and utilization of the Budget and

Finance law has fared since the most recent amendments were adopted in May of 2022. Through the

discussions with the Nation’s Treasurer and Chief Financial Officer it was determined that there are

potential amendments to the Budget and Finances law that would be beneficial to the Nation to make.

The Nation’s Treasurer and Chief Financial Officer recommended that the Legislative Operating

Committee consider adding the Budget and Finances law to its Active Files List for amendments to be

made. This item was added to the Active Files List on March 6, 2024. Then on July 2, 2025, the

Legislative Operating Committee received an additional request from the Chief Financial Officer for

amendments to be made to the Budget and Finances law and accepted the request for amendments to

the Budget and Finances law as information, noting the Budget and Finances law is already on the

Active Files List for amendments.

SECTION 3. CONSULTATION AND OUTREACH

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

amendments to the Budget and Finances law and this legislative analysis:

 Treasurer; and

 Finance Administration.

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

 Administrative Rulemaking law;

 Oneida Personnel Policies and Procedures;

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

Legislative Procedures Act;

Internal Audit law;

Emergency Management law;

Furlough Law;

Layoff Policy;

Conflict of Interest law;

Code of Ethics law; and

Removal law.

SECTION 4. PROCESS

A. The development of the proposed amendments to Budget and Finances law complies with the process

set forth in the Legislative Procedures Act (LPA).

 On March 6, 2024, the Legislative Operating Committee added the Budget and Finances law to

its Active Files List.

 On July 2, 2025, the Legislative Operating Committee accepted an additional request for

amendments to the Budget and Finances law as information, noting the Budget and Finances law

is already on the Active Files List for amendments.

 On October 15, 2025, the Legislative Operating Committee approved the draft of proposed

amendments to the Budget and Finances law.

 On November 5, 2025, the Legislative Operating Committee approved the updated draft and

legislative analysis of the proposed amendments to the Budget and Finances law.

 On December 17, 2025, the Legislative Operating Committee approved the public meeting packet

and scheduled a public meeting for the proposed Budget and Finances Law Amendments to be

held on February 12, 2026.

 A public meeting was held on February 12, 2026. One (1) individual provided oral comments

during the public meeting.

 The public comment period was held open until February 19, 2026. One (1) individual provided

written comments during the public comment period.

 On March 4, 2026, the Legislative Operating Committee accepted the public comments and the

public comment review memorandum and deferred to a work meeting for further consideration.

The Legislative Operating Committee reviewed and considered the public comments that same

day.

 On March 18, 2026, the Legislative Operating Committee approved the Budget and Finances law

amendments updated public comment review memorandum, legislative analysis, and draft; and

approved the fiscal impact statement request memorandum, and forwarded these materials to the

Finance Department directing that a fiscal impact statement be prepared and submitted to the LOC

by April 9, 2026.

 On April 7, 2026, the Finance Administration provided the Legislative Operating Committee a

fiscal impact statement for the proposed amendments to the Budget and Finances law.

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

regarding the development of the amendments to the Budget and Finances law:

 March 20, 2024: LOC work session.

 July 21, 2025: LOC work session with Treasurer and Finance Administration.

 August 18, 2025: LOC work session with Treasurer and Finance Administration.

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 October 3, 2025: LOC work session with Treasurer and Finance Administration.

 March 4, 2026: LOC work session.

 March 12, 2026: LOC work session with Finance Administration.

A. Community Outreach Events. In addition to the public meeting required by the Legislative Procedures

Act, the LOC held the following community outreach events on this legislation:

 September 17, 2025: Legislative Operating Committee Community Meeting held in the Norbert

Hill Center’s cafeteria.

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SECTION 5. CONTENTS OF THE LEGISLATION

A. Definitions. The proposed amendments to the Law revise the definitions for capital expenditures,

capital improvements, and enterprise. [1 O.C.121.3-1]. Currently, the Law defines capital expenditures

as any non-recurring and non-physical improvement as follows: Any item with a cost of five thousand

dollars ($5,000) or more and a useful life of one (1) year or more; or Items purchased together where

none of the items individually costs more than two thousand dollars ($2,000), but the total purchase

price for all of the items is ten thousand dollars ($10,000) or more. [1 O.C.121.3-1(c)]. The proposed

amendments to the Law revise the definition of capital expenditures to read as means any non-recurring

improvement as follows: Any item with a cost of five thousand dollars ($5,000) or more and a useful

life of one (1) year or more; or Items purchased together where the total purchase price for all of the

items is ten thousand dollars ($10,000) or more. [1 O.C.121.3-1(c)]. Currently, the Law defines capital

improvement as a non-recurring expenditure for physical improvements, 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 (6) similar expenditures with a cost of five thousand dollars ($5,000.00) or

more and a useful life of one (1) year or more. [1 O.C.121.3-1(d)]. The proposed amendments to the

Law revise the definition of capital improvements to read as a non-recurring expenditure for physical

improvements, including costs for: acquisition of existing buildings, land, or interests in land;

construction of new buildings or other structures, including additions and major alterations; demolition

of an existing building or other structures; physical infrastructure; and similar expenditures with a cost

of five thousand dollars ($5,000) or more and a useful life of one (1) year or more. [1 O.C.121.3-1(d)].

Currently, the Law defines enterprise as any area or activity of the Nation that is engaged in for the

business of profit. [1 O.C.121.3-1(h)]. The proposed amendments to the Law revise the definition of

enterprise to read as any area or activity of the Nation that is engaged in for the business of profit or to

break even. [1 O.C.121.3-1(h)].

 Effect. The proposed amendments to the above mentioned definitions ensure that the definitions

included in our law are consistent with regularly accepted financial and accounting standard

definitions.

B. Responsibilities of the Chief Financial Officer. The proposed amendments to the Law make some

adjustments to the responsibilities of the Chief Financial Officer. Currently, the Law requires that the

Chief Financial Officer ensures the Nation’s budget is properly implemented. Understanding that it is

not reasonable to place the proper implementation of the Nation’s budget onto one position, the

proposed amendments to the Law instead require that the Chief Financial Officer report to the Oneida

Business Committee and/or Executive Managers any expenditures that do not follow budget guidelines

or conform to the budget. [1 O.C.121.4-3(a)]. Currently, the Law requires that the Chief Financial

Officer assist with the submission and presentation of the Treasurer’s report to the Oneida Business

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Committee, which shall specifically include any monthly variances that are either: a difference of three

percent (3%) or more from the adopted annual budget; or fifty thousand dollars ($50,000) or more in

total. [1 O.C.121.4-3(c)]. The proposed amendments to the Law change how monthly variances are

reported in the Treasurer’s report, so that it only includes monthly variances that are one hundred

thousand dollars ($100,000) or more in total instead of a difference of three percent (3%) or more from

the adopted annual budget or fifty thousand dollars ($50,000) or more in total. [1 O.C.121.4-3(c)]. The

change in what monthly variances that are required to be reported better reflects the information that

accounting tracks for the Nation. And finally, the current Law requires that the Chief Financial Officer

inform the appropriate Executive Manager of any fund unit which does not follow the budget

development process guidelines or deadlines as set forth by the Treasurer. [1 O.C.121.4-3(f)].

Understanding that it makes more sense from the information to come from the Executive Managers to

the Chief Financial Officer since the Executive Manages should be already aware of the compliance

status of the areas they manage, the proposed amendments to the Law now require that the Chief

Financial Officer informs the Oneida Business Committee of any Executive Managers and/or fund unit

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

Treasurer. [1 O.C.121.4-3(f)].

 Effect. The proposed amendments to the Law provide greater clarity as to the responsibilities of

the Chief Financial Officer so that the Law more realistically reflects the roles and responsibilities

of this position.

C. Responsibilities of Managers. The proposed amendments to the Law require managers to report to the

Chief Financial Officer and their relevant Executive Manager explanations and corrective actions for

any monthly variance that is one hundred thousand dollars ($100,000) or more in total instead of a

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

($50,000) or more in total. [1 O.C.121.4-4(b)].

 Effect. The proposed amendment to the Law addressing what monthly variances need to be

reported by the managers better reflects the information that accounting tracks for the Nation.

D. Contents of the Budget. Currently, the Law requires that the Nation’s budget include the following

information: estimated revenues to be received from all sources; the individual budgets of each fund

unit; a description of each line item within each fund unit’s budget; the estimated expenditures by each

fund unit; and a summary of employment position counts including prior year, current year, and

budgeted year. [1 O.C.121.5-2]. The proposed amendments to the Law eliminate the requirement that

the contents of the budget include a description of each line item within each fund unit’s budget, the

estimated expenditures by each fund unit, and a summary of employment position counts including

prior year, current year, and budgeted year. [1 O.C.121.5-2]. Therefore, the budget is only required to

include the estimated revenues to be received from all sources and the individual budgets of each fund

unit. Id.

 Effect. The proposed amendments to the Law eliminate requirements to the contents of the budget

that appeared duplicative or were simply never actually complied with by the fund units of the

Nation.

E. Financial Sovereignty Fund. Currently, the Law provides that in addition to the General Fund, the

Nation’s budget shall include a Permanent Executive Contingency Fund account to be used by the

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

as well as a Grant Reserve Fund, to be used by the Nation to prefund the expenditures of grants upon

receipt. [1 O.C.121.5-3]. The proposed amendments to the Law combine the Permanent Executive

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Contingency Fund Account and the Grant Reserve Fund Account into one Fund Account to be named

the Financial Sovereignty Fund which will be used by the Nation to prevent default on debt and to

sustain operations and grants during times of extreme financial distress. [1 O.C.121.5-3(b)].

 Effect. The proposed amendments to the Law simplify the accounting of our various contingency

fund accounts by combining them into one account. The change in title of the account better reflects

that its purpose is to provide financial sovereignty to the Nation in times of extreme financial

distress.

F. Budget Schedule and Guidelines. Currently, the Law requires that the Treasurer develop the necessary

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

responsibility in preparing and submitting proposed budgets, and that the Treasurer submit the

guidelines to the Oneida Business Committee for review and approval through the adoption of a

resolution. [1 O.C.121.5-4(a)]. The Oneida Business Committee is responsible for setting a deadline

through the adoption of a resolution for when the Treasurer is required to submit their budget guidelines

to the Oneida Business Committee for review and approval. [1 O.C.121.5-4(a)(3)]. The proposed

amendments to the Law require that the Treasurer submit the budget guidelines to the Oneida Business

Committee for review and approval through the adoption of a resolution no later than March 1st of each

calendar year. [1 O.C.121.5-4(a)].

 Effect. The proposed amendments to the Law include a deadline for when the Treasurer is required

to submit budget guidelines to the Oneida Business Committee, instead of relaying on the Oneida

Business Committee to set a deadline through resolution because thus far, the Oneida Business

Committee has not complied with setting this deadline consistently, and the inclusion of the

deadline ensures consistency in how the budget is processed.

G. Annual Proposed Budgets. Currently the Law requires that the Treasurer receive, review, and compile

the proposed budgets from all the fund units into the Nation’s draft budget, and that the Treasurer

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

it is consistent with the Nation’s strategic plan, broad goals, and budget strategy. [1 O.C.121.5-4(b)]

The proposed amendments to the Law will now require that it is the Chief Financial Officer, and not

the Treasurer, that is responsible for receiving, reviewing, and compiling the proposed budgets from

all the fund units into the Nation’s draft budget, and that it is the Treasurer and Chief Financial Officer

together that present the budget to the Oneida Business Committee. [1 O.C.121.5-4(b)].

 Effect. The proposed amendments to the Law better reflect the current practices and responsibilities

of the Chief Financial officer and the Treasurer.

H. Fees and Charges. Currently, section 121.6-3 of the Law addresses fees and charges and provides that

a program or service of the Nation funded through Tribal contribution may charge fees for their services

to cover operational costs. The Law goes on to provide details on determining the full cost of a program,

what fees and charges may cover, and fee waivers. The proposed amendments to the Law eliminate the

entire section of the Law addressing fees and charges.

 Effect. The proposed amendments to the Law eliminated the provisions regarding fees and charges

based on the recommendation from Finance due to the fact that a program or service of the Nation

charging a fee rarely worth the amount of time it takes for the Finance Administration to process

the fee. Instead of including this general provision in the Law, it was recommended that this

language be removed and then Finance can work with areas to determine if charging a fee for a

service makes financial sense.

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I. Approval of Unbudgeted Expenditures. Currently, the Law provides that a fund unit shall not make

an unbudgeted expenditure unless approval is granted by the Oneida Business Committee. [1

O.C.121.6-4]. The Law goes on to provide that the Chief Financial Officer is responsible for providing

the Oneida Business Committee a written fiscal analysis and any input on the potential unbudgeted

expenditure. Id. The Oneida Business Committee shall then approve any unbudgeted expenditure

through the adoption of a resolution prior to the expenditure being made by a fund unit. Id. The

proposed amendment to the Law adds a threshold of two hundred and fifty thousand dollars ($250,000)

or more for when a fund unit has to seek approval by the Oneida Business Committee, and a fiscal

analysis by the Chief Financial Officer for any unbudgeted expenditure. [1 O.C. 121.6-3].

 Effect. The proposed amendments to the Law add the threshold for when a fund unit has to seek

approval by the Oneida Business Committee, and a fiscal analysis by the Chief Financial Officer

for any unbudgeted expenditure in order to provide better clarity and consistently.

J. Unexpended Capital Expenditure Funds. Currently, 121.6-6(b) of the Law provides that the Treasurer

shall ensure that all unexpended capital expenditure funds are reallocated to the fiscal year budget two

(2) years out from the fiscal year in which the funds were unexpended, and that such unexpended funds

shall be returned to the General Fund. The proposed amendments to the Law eliminate this provision

from the Law.

 Effect. The provision regarding how to handle unexpended capital expenditure funds was

eliminated from the Law based on the recommendation from the Finance Administration due to the

fact that this better reflected information that would be included in a standard operating procedure

or other internal policy.

K. Capital Improvements. Currently, section 121.6-9 of the Law addresses capital improvements for both

government services and enterprises. For government service, the Oneida Business Committee is

responsible for developing, and the General Tribal Council approving, a capital improvement plan

which covers a period of five (5) to ten (10) years and includes any risks and liabilities. The capital

improvement plan for government services is required to be reassessed once every five (5) years, and

the Oneida Business Committee is required to 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.

For enterprises, capital improvement plans may be brought forward as needed, provided that the Oneida

Business Committee is required to approve all capital improvement plans for enterprises. Capital

improvement plans for government services and enterprises shall be implemented, contingent on

available funding capacity. The proposed amendments to the Law eliminate section 121.6-9 of the Law

which addresses capital improvements for both government services and enterprises.

 Effect. The decision for the proposed amendments to the Law to eliminate the provisions regarding

capital improvements was based on discussion regarding the fact that overall, the capital

improvement process needs to be reviewed, revised, and flushed out in greater detail. The work

group determined that the Budget and Finances law may not be the appropriate place for an

expanded capital improvement process to exist, and it may need to be its own law or its own internal

policy or standard operating procedure.

L. Grants. Section 121.7 of the Law currently provides information on grants such as how grant funding

can be expended and utilized, the exhaustion of non-tribal funds, grant reporting, and the Grant Reserve

Fund Account, and grant funded positions. The proposed amendments to the Law eliminate the

provisions of the Law governing how grant fund can be utilized, exhaustion of non-tribal funds, grant

reporting, and the Grant Reserve Fund Account. [currently 1 O.C. 121.7-1(b)-121.7-4].

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

Effect. Many of the provisions in the Grants section of the Law were eliminated due to the fact that

much of the language included in the Law was unnecessary, duplicative, or potentially conflicting

with individual grant requirements, and it is the individual grant requirements that will ultimately

control how the grant may be expended or utilized. Since it was determined it was unnecessary to

maintain these provisions in the Law, it provides better clarity to just remove these provisions

entirely.

M. Amortization Schedule. Section 121.8 of the current Law provides information on debt, such as the

acquisition of debt, use of debt, credit ratios, sand corporate debt. The proposed amendments to the

Law add a new provision which requires that prior to the acquisition of any debt, the Nation shall obtain

an amortization schedule for the repayment of the debt. [1 O.C. 121.8-2(b)].

 Effect. The proposed amendment to the Law ensures that if the Nation makes the decision to take

out debt, the Nation is also immediately thinking about how to pay back that debt and planning for

that.

N. Employment Cap. Currently, the Law provides that the Treasurer and Chief Financial Officer are

required to identify a maximum number of full-time equivalent (FTE) employees to be employed by

the Nation. [1 O.C. 121.9-1]. The Oneida Business Committee is then responsible for approving this

employment cap, and any amendments thereto, through the adoption of a resolution – and then

reviewing that employment cap annually. Id. The current Law then goes on to state that employment

positions that are fully funded through grants shall not be included in the employment cap. [currently1

O.C. 121.9-1(a)]. The proposed amendments to the Law eliminate the provisions which provides that

employment positions that are fully funded through grants shall not be included in the employment cap.

[currently 1 O.C. 121.9-1(a)].

 Effect. The provision of the Law exempting fully grant funded positions from the employment cap

was eliminated from the Law based on the current economic reality of the United States, and the

fact that in the future we may not be able to relay on grant funding, so we need to be prepared to

address the control the economic costs of grant funded positions.

O. Budget Contingency Plan. The current law provides that the Oneida Business Committee shall work

with the Chief Financial Officer, 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. [1 O.C. 121.10-1]. Extreme financial distress includes, but is not limited

to, natural or human-made disasters; United States Government shutdown; emergency proclamations;

and economic downturns. The current Law provides that when the Oneida Business Committee

determines that the Nation is under extreme financial distress the Oneida Business Committee shall be

responsible for implementing the budget contingency plan. [1 O.C. 121.10-3]. The proposed

amendments to the Law expand when the budget contingency plan can be used to allow for the Nation

to respond to or prepare for potential extreme financial distress. [1 O.C. 121.10-1]. The proposed

amendments then provide that when the Chief Financial Officer, not the Oneida Business Committee,

determines that the Nation is under extreme financial distress, or may face extreme financial distress in

the near future, the CFO shall inform the Oneida Business Committee, and the Oneida Business

Committee shall be responsible for implementing the budget contingency plan. [1 O.C. 121.10-3].

 Effect. The proposed amendments to the Law allow for the use and implementation of the budget

contingency plan when preparing for potential extreme financial distress, and not just when the

extreme financial distress occurs. The Finance Administration expressed the fact that waiting for

extreme financial distress to occur is not financially prudent and will often not provide enough time

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to adequately address the extreme financial distress, and that instead the Nation should be

monitoring conditions so that if there is potential for extreme financial distress to occur, the Nation

can take preventative action.

SECTION 6. EXISTING LEGISLATION

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

 Administrative Rulemaking law. The Administrative Rulemaking law provides an efficient,

effective, and democratic process for enacting and revising administrative rules. [1 O.C. 106.1-2].

 This Law delegates rulemaking authority to the Purchasing Department in accordance with

the Administrative Rulemaking law to develop a Procurement Rule Handbook which

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

Nation.. [1 O.C. 121.6-1].

 Internal Audit Law. The Internal Audit law creates a process by which internal audits are conducted

upon the Nation’s entities and to delegate responsibilities for the purposes of conducting such

audits. [1 O.C. 108.1-1].

 The Law provides that the Internal Audit Department, annually, shall conduct independent

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

Financial Accounting Standards Board (FASB) and the Governmental Accounting

Standards Board (GASB), of randomly selected fund units or of fund units deemed

necessary by the Oneida Business Committee or Internal Audit Department. [1 O.C.

121.11-3].

 Any internal audits conducted by the Internal Audit Department shall be made in

accordance with the audit process provided in the Internal Audit law. [1 O.C. 108.6].

 Emergency Management Law. The purpose of the Emergency Management law is to provide for

the development and execution of plans for the protection of residents, property, and the

environment in an emergency or disaster; provide for the direction of emergency management,

response, and recovery on the Reservation, as well as coordinating with other agencies, victims,

businesses, and organizations; establish the use of the National Incident Management System

(NIMS); and designate authority and responsibilities for public health preparedness. [3 O.C. 302.11].

 This Law provides that if the Nation proclaims an emergency, in accordance with the

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

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

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

 Under the Emergency Management law, the Oneida Business Committee is delegated the

responsibility to proclaim or ratify the existence of an emergency. [3 O.C. 302.8-1]. An

emergency means a situation that poses an immediate risk to health, life, safety, property,

or environment which requires urgent intervention to prevent further illness, injury, death,

or other worsening of the situation. [3 O.C. 302.3-1(f)]. No proclamation of an emergency

by the Oneida Business Committee may last for longer than sixty (60) days, unless renewed

by the Oneida Business Committee. [3 O.C. 302.8-2].

 Oneida Personnel Policies and Procedures. The Oneida Personnel Policies and Procedures is the

Nation’s law which governs employment. The Oneida Personnel Policies and Procedures provides

the process for handling complaints, disciplinary actions, and grievances. [Section V.D.].

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 The Law provides that violations of this Law shall be addressed using the applicable

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

those related to employment with the Nation, conflicts of interest, ethics, and removal from

an elected position. [1 O.C. 121.12-2].

 An employee of the Nation who violates this Law may be addressed through the

disciplinary procedures found in Section V.D. of the Oneida Personnel Policies and

Procedures.

Conflict of Interest Law. The Conflict of Interest law ensures that all employees, contractors,

elected officials, officers, political appointees, appointed and elected members and all others who

may have access to information or materials that are confidential or may be used by competitors of

the Nation’s enterprises or interests be subject to specific limitations to which such information and

materials may be used in order to protect the interests of the Nation. [2 O.C. 217.1-1].

 The Law provides that violations of this Law shall be addressed using the applicable

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

those related to employment with the Nation, conflicts of interest, ethics, and removal from

an elected position. [1 O.C. 121.12-2].

 The Conflict of Interest law provides that if a supervisor is provided credible evidence that

an employee has failed to disclose a conflict of interest, the employee shall be placed on

leave pursuant to the Nation’s Investigative Leave Policy, except that the duration of the

investigation for an alleged conflict of interest shall be concluded within seven (7) days of

the employee being placed on leave. A supervisor shall terminate an employee from his or

her employment with the Nation when an investigation substantiates that the employee

failed to disclose a conflict of interest. [2 O.C. 217.6-1].

 The Conflict of Interest law provides that an Oneida Business Committee member who

fails to disclose a conflict of interest may be subject to removal pursuant to the Removal

Law or penalties pursuant to laws of the Nation regarding penalties. [2 O.C. 217.6-2].

 The Conflict of Interest law provides that an elected or appointed official of the Nation

who fails to disclose a conflict of interest may be subject to penalties pursuant to laws of

the Nation regarding penalties, and subject to removal pursuant to the Removal Law for

elected members, or have their appointment terminated by the Oneida Business Committee

pursuant to the law governing board, committees and commissions for appointed

members. [2 O.C. 217.6-3].

Code of Ethics. The Code of Ethics law promotes the highest ethical conduct in all its elected and

appointed officials, and employees. [1 O.C. 103.1-1].

 The Law provides that violations of this Law shall be addressed using the applicable

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

those related to employment with the Nation, conflicts of interest, ethics, and removal from

an elected position. [1 O.C. 121.12-2].

 The Code of Ethics law provides that a government official who violates any portion of the

Code of Ethics as it applies to them, may be subject to removal, if elected, or termination,

if appointed. [1 O.C. 103.6-1(a)].

 The Code of Ethics law provides that an individual from a program or enterprise of the

Nation who violates any portion of the Code of Ethics as it applies to them, may be subject

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

to the disciplinary procedures found in the Oneida Personnel Policies and Procedures. [1

O.C. 103.6-1(b)].

Removal Law. The Removal law governs the removal of persons elected to serve on boards,

committees, and commissions of the Nation. [1 O.C. 104.1-1].

 The Law provides that violations of this Law shall be addressed using the applicable

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

those related to employment with the Nation, conflicts of interest, ethics, and removal from

an elected position. [1 O.C. 121.12-2].

 An elected official of the Nation who violates this Law may be addressed through the

removal procedures found the Removal law.

Furlough Policy. The Furlough Policy enables the Nation to implement a furlough as a tool to

remedy an operating budget deficit. [2 O.C. 205.1-1].

 This Law provides that as part of the budget contingency plan, the Oneida Business

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

with all laws of the Nation. [1 O.C. 121.10-2]. Cost saving tools may include furloughs.

[1 O.C. 121.10-2(c)].

 Any furloughs made as part of the Nation’s budget contingency plan shall be made in

accordance with the furlough process provided in the Furlough Policy. [2 O.C. 205].

Layoff Policy. The purpose of the Layoff Policy is to establish a fair, respectful policy for

employee layoff and recall which enables the Nation’s programs and enterprises to operate

effectively and efficiently in varying economic conditions within the parameters of Oneida Nation

Seventh Generation mission, priorities, and objectives. [2 O.C. 207.1-1].

 This Law provides that as part of the budget contingency plan, the Oneida Business

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

with all laws of the Nation. Cost saving tools may include layoffs.

 Any layoffs made as part of the Nation’s budget contingency plan shall be made in

accordance with the layoff process provided in the Layoff Policy. [2 O.C. 207].

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SECTION 7. OTHER CONSIDERATIONS

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A. 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 BC424

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

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

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

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completing the fiscal impact statement.

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 Conclusion. The Legislative Operating Committee received a fiscal impact statement from the

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Finance Administration on April 7, 2026.

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Title 1. Government and Finances – Chapter 121

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We have a certain amount of money

BUDGET AND FINANCES

121.1. Purpose and Policy

121.2. Adoption, Amendment, Repeal

121.3. Definitions

121.4. Authority and Responsibilities

121.5. Budget

121.6. Expenditures and Assets

121.7. Grants

121.8. Debts

121.9. Employment and Labor Allocations

121.10. Budget Contingency Planning

121.11. Reporting

121.12. Enforcement

121.1. Purpose and Policy

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

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

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

the Nation which:

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

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

plans for enterprises, investments, and capital assets;

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

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

for results and outcomes;

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

expenditures, technology projects, and capital improvement projects;

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

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

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

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

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

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

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

applicable legal requirements.

121.2. Adoption, Amendment, Repeal

121.2-1. This law was adopted by the Oneida Business Committee by resolution BC-02-08-17C, and amended by resolutionresolutions BC-05-11-22-B., and BC-__-__-__-__.

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

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

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

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

to have legal force without the invalid portions.

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

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

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

Requirements.

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

121.3. Definitions

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

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

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

equal to the forecasted current revenue sources.

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

organization.

follows:

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

of one (1) year or more; or

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

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

thousand dollars ($10,000) or more.

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

including costs for:

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

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

Land Commission are not included in this definition.

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

alterations;

(3) acquisitiondemolition of fixed equipment; an existing building or other

structures;

(4) landscaping;

(5) physical infrastructure; and

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

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

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

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

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

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

debts.

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

of profit or to break even.

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

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

responsible for a department or division of the Nation, as identified by the Oneida Business

Committee through the adoption of a resolution.

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

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

financial position.

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

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

Chief Financial Officer, and any other designated employee.

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

30th.

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

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

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

risk.

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

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

appropriation approved by the Nation.

(o) “Government service” means any area or activity of the Nation that is not expected to

create revenue for the Nation and not expected to make a profit at any time.

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

expenditures are charged to.

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

activities of a fund unit.

(r) “Nation” means the Oneida Nation.

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

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

121.4. Authority and Responsibilities

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

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

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

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

Bylaws of the Oneida Nation, as delegated to the Oneida Business Committee by the

General Tribal Council.

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

Nation’s Treasurer shall:

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

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

as trustee or custodian;

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

preserve a faithful record of such funds;

Oneida Business Committee or the General Tribal Council at:

(1) the annual General Tribal Council meeting;

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

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

General Tribal Council; and

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

meeting.

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

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

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

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

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

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

either:

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

(2) fiftyone hundred thousand dollars ($50100,000) or more in total;

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

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

management on a minimum of a quarterly basis; and

(f) inform the appropriateOneida Business Committee of any Executive Manager of

anyManagers and/or fund unit which does not follow the budget development process

guidelines or deadlines as set forth by the Treasurer.

121.4-4. Managers. Managers shall:

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

budget adopted pursuant to this law;

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

actions for any monthly variance that is either:

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

(2) fiftyone hundred thousand dollars ($50100,000) or more in total;

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

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

guidelines as adopted by the Oneida Business Committee.

121.5. Budget

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

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

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

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

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

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

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

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

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

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

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

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

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

budgeted year.

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

categories of fund accounts:

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

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

(b) Permanent Executive ContingencyFinancial Sovereignty Fund. The Permanent

Executive ContingencyFinancial Sovereignty Fund account is used by the Nation to

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

financial distress.

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

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

to the following procedures:

(a)

Budget Schedule and Guidelines. The Treasurer shall develop the necessary

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

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

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

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

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

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

the upcoming fiscal year budget.

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

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

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

express permission from the Oneida Business Committee.

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

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

Business Committee for review and approval.

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

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

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

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

budget strategy.priorities.

(1) Notification of Budget Increase or Decrease. The Treasurer shall identify in

the budget guidelines a percentage of an increase or decrease in a fund unit’s budget

from the prior year budget that is required to be noticed to the Oneida Business

Committee. The Treasurer shall notify the Oneida Business Committee of any fund

units whose proposed budget increased or decreased by this percentage.

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

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

budget to be presented to the General Tribal Council.

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

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

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

General Tribal Council.

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

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

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

Nation’s budget.

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

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

adopt a continuing budget resolution for a period of time not to exceed three (3)

months, until such time as a budget is adopted by the General Tribal Council. If the

General Tribal Council does not adopt a budget within three (3) months of the

adoption of the continuing budget resolution, then the Oneida Business Committee

shall adopt the Nation’s budget.

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

emergency, in accordance with the Emergency Management law, that stays in effect

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

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

the Nation’s budget.

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

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

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

which creates a deficit for the current fiscal year. The CFO shall provide the Oneida Business

Committee a written fiscal analysis and any input on the potential budget amendment. The Oneida

Business Committee shall be responsible for adopting an amendment to the budget through

resolution of the Nation. The Oneida Business Committee shall present notification of the budget

amendment at the next available General Tribal Council meeting.

121.6. Expenditures and Assets

121.6-1. Procurement Rule Handbook. The Purchasing Department is delegated rulemaking

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

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

of the Nation.

121.6-2. Authority to Expend Funds. The Oneida Business Committee shall have the authority to

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

Procurement Rule Handbook developed by the Purchasing Department. The authority to expend

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

who manage budgets pursuant to their job descriptions based on the Procurement Rule Handbook.

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

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

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

expend funds on behalf of the Nation.

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

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

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

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

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

depreciation.

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

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

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

eligibility and requirements.

121.6-4. Unbudgeted Expenditures.

(a) Approval of Unbudgeted Expenditures. A fund unit shall not make an unbudgeted

expenditure of two hundred and fifty thousand dollars ($250,000) or more unless approval

is granted by the Oneida Business Committee. The CFO shall provide the Oneida Business

Committee a written fiscal analysis and any input on the potential unbudgeted expenditure.

The Oneida Business Committee shall approve any unbudgeted expenditure through the

adoption of a resolution prior to the expenditure being made by a fund unit.

(b) Notification of Unbudgeted Expenditures. The Oneida Business Committee shall set

through resolution a threshold amount for unbudgeted expenditures that require

notification by the Oneida Business Committee to the General Tribal Council at the next

available General Tribal Council meeting.

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

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

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

provided guidance for the supplemental funding and audit compliance.

121.6-54. Obligated Future Expenditures. Notwithstanding an approved multi-year contract, no

fund unit shall obligate the Nation to make any future expenditures beyond the current budget year

unless the fund unit identifies, and the Oneida Business Committee approves through the adoption

of a resolution, the source and extent of any future funds that are recommended to be held in

reserve to meet that future obligation.

121.6-6. Unexpended Funds.

(a)5. Unexpended Capital Improvement Funds. Unexpended capital improvement funds shall

carry over toat the nextend of each fiscal year’s budgetyear and remain available for use, provided

that such funds are required to remain appropriated for the same purpose as originally budgeted

until the project is complete. Once a capital improvement project is complete, any remaining

unexpended funds shall be returned to the General Fund.

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

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

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

be returned to the General Fund.

121.6-76. Capital Contributions. Any capital contributions made by the Nation shall be identified

in the annual budget.

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

noticed to the General Tribal Council.

121.6-87. Assets of the Nation shall not be divested, or borrowed against, to balance the annual

budget.

121.6-9. Capital Improvements.

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

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

for government services.

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

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

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

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

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

have been modified at the time of the reassessment.

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

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

approve all capital improvement plans for enterprises.

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

capacity.

121.7. Grants

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

grant requirements and guidelines of the granting agency.

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

(1) purchases;

(2) travel;

(3) training;

(4) hiring grant required positions; and

(5) incentives and retention efforts; and

(6(5) any other requirements attached to the funds as a condition of the Nation’s

acceptance of the grant funds.

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

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

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

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

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

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

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

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

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

grant funds that provide otherwise.

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

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

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

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

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

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

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

expenditures of grants upon receipt. The Grant Reserve Fund account shall be an obligated fund,

that is fully funded with separately identified cash resources.

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

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

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

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

until the established level has been achieved.

121.7-5.121.7-2. Grant Funded Positions. If the grant funding for a fully grant funded position

is eliminated, then the position shall be eliminated. To transition a position from grant funding to

being funded through the Nation’s budget, a manager shall follow the standard procedure for

seeking the development and approval of a new position in the Nation’s annual budget and labor

allocations.

121.8. Debts

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

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

rules, and policies applicable to the credit agreement.

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

encumbered.

121.8-2. Acquisition of Debt. Any debt underwritten by the Nation for ten million dollars

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

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

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

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

acquisition of debt.

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

for the repayment of the debt.

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

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

default.

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

effective budget management and financial control.

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

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

institution.

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

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

financial institution.

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

entities.

121.9. Employment and Labor Allocations

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

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

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

Committee.

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

employment cap.

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

employment cap.

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

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

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

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

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

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

basis.

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

exceed the Nation’s employment cap.

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

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

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

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

through the adoption of a resolution.

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

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

positions shall not be transferrable in any form.

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

a fund unit. The CFO shall provide the Oneida Business Committee a written fiscal analysis

and any input on the potential unbudgeted position. The Oneida Business Committee shall

authorize the unbudgeted position through the adoption of a resolution.

121.10. Budget Contingency Planning

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

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

for the Nation to respond to or prepare for potential extreme financial distress that could negatively

impact the Nation.

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

(1) natural or human-made disasters;

(2) United States Government shutdown;

(3) emergency proclamations; and

(4) economic downturns.

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

amendments thereto, through the adoption of a resolution.

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

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

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

following:

(a) stabilization funds;

(b) reductions of expenditurescost optimization;

(d) layoffs.

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

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

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

implementing the budget contingency plan.

1 O.C. 121- Page 10

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

Business Committee shall maintain a Permanent Executive ContingencyFinancial Sovereignty

Fund account within the ownership investment report to be used to prevent default on debt and to

sustain operations, including grant operations, during times of extreme financial distress. The

Permanent Executive ContingencyFinancial Sovereignty Fund account shall be a restricted fund.

(a) The Permanent Executive ContingencyFinancial Sovereignty Fund account shall

consist of a minimum reserve of one (1) year of operating expenses to ensure continuity of

business for the Nation.

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

Committee shall approve through the adoption of a resolution, the percentage of the annual

budget that shall be set aside in the Permanent Executive ContingencyFinancial

Sovereignty Fund account until the established level has been achieved.

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

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

alternative funding sources are unavailable:

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

applicable service fees;

(2) employee payroll, including all applicable taxes;

(3) payments to vendors for gaming and retail;

(4) payments to vendors for governmental operations;

(5) payments to any other debt; and

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

budget contingency plan.

121.11. Reporting

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

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

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

meeting held for the acceptance of such reports.

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

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

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

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

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

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

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

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

Nation.

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

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

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

(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.

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121.12. Enforcement

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

with and enforce this law to the greatest extent possible.

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

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

an elected entity which did not comply with the budget schedule or guidelines shall be

included in the annual report to the General Tribal Council.

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

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

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

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

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

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

over any such matter.

End.

Adopted – BC-02-08-17-C

Emergency Amended – BC-11-24-20-E

Emergency Amended – BC-05-12-21-C

Emergency Extension – BC-11-10-21-B

Amended – BC-05-11-22-B

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

Amended – BC-__-__-__-__

1 O.C. 121- Page 12

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Title 1. Government and Finances – Chapter 121

Twahwistatye>n$tha>

We have a certain amount of money

BUDGET AND FINANCES

121.1. Purpose and Policy

121.2. Adoption, Amendment, Repeal

121.3. Definitions

121.4. Authority and Responsibilities

121.5. Budget

121.6. Expenditures and Assets

121.7. Grants

121.8. Debts

121.9. Employment and Labor Allocations

121.10. Budget Contingency Planning

121.11. Reporting

121.12. Enforcement

121.1. Purpose and Policy

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

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

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

the Nation which:

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

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

plans for enterprises, investments, and capital assets;

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

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

for results and outcomes;

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

expenditures, technology projects, and capital improvement projects;

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

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

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

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

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

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

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

applicable legal requirements.

121.2. Adoption, Amendment, Repeal

121.2-1. This law was adopted by the Oneida Business Committee by resolution BC-02-08-17C, and amended by resolutions BC-05-11-22-B, and BC-__-__-__-__.

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

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

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

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

to have legal force without the invalid portions.

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

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

1 O.C. 121- Page 1

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

Requirements.

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

121.3. Definitions

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

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

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

equal to the forecasted current revenue sources.

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

organization.

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

of one (1) year or more; or

(2) Items purchased together where the total purchase price for all of the items is

ten thousand dollars ($10,000) or more.

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

including costs for:

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

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

Land Commission are not included in this definition.

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

alterations;

(3) demolition of an existing building or other structures;

(4) physical infrastructure; and

(5) similar expenditures with a cost of five thousand dollars ($5,000) or more and

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

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

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

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

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

debts.

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

of profit or to break even.

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

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

responsible for a department or division of the Nation, as identified by the Oneida Business

Committee through the adoption of a resolution.

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

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

financial position.

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

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

Chief Financial Officer, and any other designated employee.

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

30th.

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

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

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

risk.

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

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

appropriation approved by the Nation.

(o) “Government service” means any area or activity of the Nation that is not expected to

create revenue for the Nation and not expected to make a profit at any time.

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

expenditures are charged to.

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

activities of a fund unit.

(r) “Nation” means the Oneida Nation.

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

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

121.4. Authority and Responsibilities

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

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

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

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

Council.

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

Nation’s Treasurer shall:

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

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

as trustee or custodian;

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

preserve a faithful record of such funds;

Oneida Business Committee or the General Tribal Council at:

(1) the annual General Tribal Council meeting;

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

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

General Tribal Council; and

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

meeting.

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

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

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

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

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

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

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

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

management on a minimum of a quarterly basis; and

(f) inform the Oneida Business Committee of any Executive Managers and/or fund unit

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

by the Treasurer.

121.4-4. Managers. Managers shall:

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

budget adopted pursuant to this law;

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

actions for any monthly variance that is one hundred thousand dollars ($100,000) or more

in total;

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

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

guidelines as adopted by the Oneida Business Committee.

121.5. Budget

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

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

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

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

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

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

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

Business Committee on behalf of the Nation.

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

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

(b) The individual budgets of each fund unit.

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

categories of fund accounts:

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

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

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

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

extreme financial distress.

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

to the following procedures:

(a)

Budget Schedule and Guidelines. The Treasurer shall develop the necessary

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

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

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

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

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

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

the upcoming fiscal year budget.

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

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

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

express permission from the Oneida Business Committee.

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

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

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

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

(1) Notification of Budget Increase or Decrease. The Treasurer shall identify in

the budget guidelines a percentage of an increase or decrease in a fund unit’s budget

from the prior year budget that is required to be noticed to the Oneida Business

Committee. The Treasurer shall notify the Oneida Business Committee of any fund

units whose proposed budget increased or decreased by this percentage.

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

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

budget to be presented to the General Tribal Council.

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

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

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

General Tribal Council.

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

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

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

Nation’s budget.

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

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

adopt a continuing budget resolution for a period of time not to exceed three (3)

months, until such time as a budget is adopted by the General Tribal Council. If the

General Tribal Council does not adopt a budget within three (3) months of the

adoption of the continuing budget resolution, then the Oneida Business Committee

shall adopt the Nation’s budget.

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

emergency, in accordance with the Emergency Management law, that stays in effect

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

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

the Nation’s budget.

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

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

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

which creates a deficit for the current fiscal year. The CFO shall provide the Oneida Business

Committee a written fiscal analysis and any input on the potential budget amendment. The Oneida

Business Committee shall be responsible for adopting an amendment to the budget through

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resolution of the Nation. The Oneida Business Committee shall present notification of the budget

amendment at the next available General Tribal Council meeting.

121.6. Expenditures and Assets

121.6-1. Procurement Rule Handbook. The Purchasing Department is delegated rulemaking

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

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

of the Nation.

121.6-2. Authority to Expend Funds. The Oneida Business Committee shall have the authority to

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

Procurement Rule Handbook developed by the Purchasing Department. The authority to expend

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

who manage budgets pursuant to their job descriptions based on the Procurement Rule Handbook.

121.6-3. Unbudgeted Expenditures.