# Oneida Business Committee (2026) > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/tribal%3Aoneida_nation%3Acbd096c1f1e527ec ## Record - **Collection:** Tribal code - **Document type:** Tribal code ## Text 1 of 328 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. I. 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) V. Additions 1. Sanctions and Penalties Law (pg. 269) VI. Administrative Updates VII. Executive Session VIII. Recess/Adjourn 2 of 328 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. I. 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 Page 1 of 2 3 of 328 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 V. 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 Page 2 of 2 4 of 328 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. Page 1 of 3 5 of 328 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. Page 2 of 3 6 of 328 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. Page 3 of 3 7 of 328 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: 1. 2. 3. 4. 5. 6. 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 Page 1 of 3 8 of 328 ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ 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 Page 2 of 3 9 of 328 ▪ 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 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 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 11 of 328 BC Resolution _____________ Amendments to the Budget and Finances Law Page 2 of 3 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 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. 13 of 328 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 Page 1 of 3 14 of 328                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. Page 2 of 3 15 of 328 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. Page 3 of 3 16 of 328 Analysis to Draft 2 for OBC Consideration 2026 04 15 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 Page 1 of 12 17 of 328 Analysis to Draft 2 for OBC Consideration 2026 04 15 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. Page 2 of 12 18 of 328 Analysis to Draft 2 for OBC Consideration 2026 04 15 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 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. 34 35 36 37 38 39 40 41 42 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; Page 3 of 12 19 of 328 Analysis to Draft 2 for OBC Consideration 2026 04 15 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86         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. Page 4 of 12 20 of 328 Analysis to Draft 2 for OBC Consideration 2026 04 15 87 88 89 90 91 92 93 94  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. 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 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 Page 5 of 12 21 of 328 Analysis to Draft 2 for OBC Consideration 2026 04 15 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 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 Page 6 of 12 22 of 328 Analysis to Draft 2 for OBC Consideration 2026 04 15 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 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. Page 7 of 12 23 of 328 Analysis to Draft 2 for OBC Consideration 2026 04 15 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 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]. Page 8 of 12 24 of 328 Analysis to Draft 2 for OBC Consideration 2026 04 15 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305  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 Page 9 of 12 25 of 328 Analysis to Draft 2 for OBC Consideration 2026 04 15 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 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.]. Page 10 of 12 26 of 328 Analysis to Draft 2 for OBC Consideration 2026 04 15 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392    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 Page 11 of 12 27 of 328 Analysis to Draft 2 for OBC Consideration 2026 04 15 393 394 395 396 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419    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]. 420 421 SECTION 7. OTHER CONSIDERATIONS 422 A. Fiscal Impact. Under the Legislative Procedures Act, a fiscal impact statement is required for all 423 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 425 Act,” provides further clarification on who the Legislative Operating Committee may direct complete 426 a fiscal impact statement at various stages of the legislative process, as well as timeframes for 427 completing the fiscal impact statement. 428  Conclusion. The Legislative Operating Committee received a fiscal impact statement from the 429 Finance Administration on April 7, 2026. 430 Page 12 of 12 28 of 328 Draft 2 for OBC Consideration (Redline to Current) 2026 4 15 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 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 121.7. Grants 121.8. Debts 121.9. Employment and Labor Allocations 121.10. Budget Contingency Planning 121.11. Reporting 121.12. Enforcement 121.1. Purpose and Policy 121.1-1. Purpose. The purpose of this law is to set forth the requirements to be followed by the Oneida Business Committee and the Oneida fund units when preparing the budget to be presented to the General Tribal Council for approval, and to establish financial policies and procedures for the Nation which: (a) institutionalize best practices in financial management to guide decision makers in making informed decisions regarding the provision of services, implementation of business plans for enterprises, investments, and capital assets; (b) provide a long term financial prospective and strategic intent, linking budget allocations to organizational goals, as well as providing fiscal controls and accountability for results and outcomes; (c) identify and communicate to the membership of the Nation spending decisions for the government function, grant obligations, enterprises, membership mandates, capital expenditures, technology projects, and capital improvement projects; (d) establish a framework for effective financial risk management; and (e) encourage participation by the Nation’s membership. 121.1-2. Policy. It is the policy of the Nation to rely on balanced-based budgeting strategies, identifying proper authorities and ensuring compliance and enforcement. The Nation shall use Generally Accepted Accounting Principles (GAAP), established by the Financial Accounting Standards Board, and the Governmental Accounting Standards Board (GASB) in accounting and reporting for the financial activities of the various entities of the Nation, unless they conflict with applicable legal requirements. 121.2. Adoption, Amendment, Repeal 121.2-1. This law was adopted by the Oneida Business Committee by resolution BC-02-08-17C, and amended by resolutionresolutions BC-05-11-22-B., and BC-__-__-__-__. 121.2-2. This law may be amended or repealed by the Oneida Business Committee or the General Tribal Council pursuant to the procedures set out in the Legislative Procedures Act. 121.2-3. Should a provision of this law or the application thereof to any person or circumstances be held as invalid, such invalidity shall not affect other provisions of this law which are considered to have legal force without the invalid portions. 121.2-4. In the event of a conflict between a provision of this law and a provision of another law, the provisions of this law shall control. Provided that, nothing in this law amends or repeals the 1 O.C. 121- Page 1 29 of 328 Draft 2 for OBC Consideration (Redline to Current) 2026 4 15 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 requirements of resolution BC-10-08-08-A, Adopting Expenditure Authorization and Reporting Requirements. 121.2-5. This law is adopted under authority of the Constitution of the Oneida Nation. 121.3. Definitions 121.3-1. This section shall govern the definitions of words and phrases used within this law. All words not defined herein shall be used in their ordinary and everyday sense. (a) “Balanced budget” means that the cost of current expenses and service provisions is equal to the forecasted current revenue sources. (b) “Capital contribution” means an act of giving money or assets to a company or organization. (c) “Capital expenditure” means any non-recurring and non-physical improvement as follows: (1) Any item with a cost of five thousand dollars ($5,000) or more and a useful life of one (1) year or more; or (2) Items purchased together where none of the items individually costs more than two thousand dollars ($2,000), but the total purchase price for all of the items is ten thousand dollars ($10,000) or more. (d) “Capital improvement” means a non-recurring expenditure for physical improvements, including costs for: (1) acquisition of existing buildings, land, or interests in land; (A) Acquisition of existing buildings and land completed by the Oneida Land Commission are not included in this definition. (2) construction of new buildings or other structures, including additions and major alterations; (3) 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 1 O.C. 121- Page 2 30 of 328 Draft 2 for OBC Consideration (Redline to Current) 2026 4 15 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 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; (c) develop priorities, a strategic plan, or broad goals to assist in guiding the budget; and (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; (c) submit expenditure reports and other financial reports as deemed necessary by the Oneida Business Committee or the General Tribal Council at: (1) the annual General Tribal Council meeting; (2) the semi-annual General Tribal Council meeting; and (3) other such times as may be directed by the Oneida Business Committee or the General Tribal Council; and (d) present the proposed draft budget to the General Tribal Council at the annual budget meeting. 121.4-3. Chief Financial Officer. The CFO shall: (a) ensure the Nation’s budget is properly implemented; 1 O.C. 121- Page 3 31 of 328 Draft 2 for OBC Consideration (Redline to Current) 2026 4 15 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 (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; (c) assist with the submission and presentation of the Treasurer’s report to the Oneida Business Committee, which shall specifically include any monthly variances that are either: (1) a difference of three percent (3%) or more from the adopted annual budget; or (2) 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; (c) submit budget review reports to the CFO on a reasonable and timely basis not to exceed thirty (30) calendar days from the end of the month; and (d) submit a budget for their fund unit in accordance with the budget schedule and guidelines as adopted by the Oneida Business Committee. 121.5. Budget 121.5-1. The Nation shall develop, adopt, and manage an annual budget. All revenues and expenditures of the Nation shall be in accordance with the annual budget. (a) The Nation’s budget shall be a balanced budget and not propose to spend more funds than are reasonably expected to become available to the Nation during that fiscal year. (1) Underwriting debt resources or the utilization of existing debt instruments shall be expressly prohibited from use to balance the Nation’s annual 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. (c) The Nation’s corporate entities shall not be included in the Nation’s budget. 121.5-2. Content of the Budget. The Nation’s budget shall include the following information: (a) Estimated revenues to be received from all sources; and (b) The individual budgets of each fund unit;. (c) A description of each line item within each fund unit’s budget; (d) The estimated expenditures by each fund unit; and (e) Summary of employment position counts including prior year, current year, and budgeted year. 121.5-3. Fund Categories. The Nation’s budget shall include, but not be limited to, the following categories of fund accounts: 1 O.C. 121- Page 4 32 of 328 Draft 2 for OBC Consideration (Redline to Current) 2026 4 15 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 (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. (c) Final Draft Budget. The Oneida Business Committee shall work with the Treasurer, CFO, and managers to compile a final draft budget to be presented to the General Tribal Council. The Oneida Business Committee shall approve, by resolution, the final draft budget to be presented to the General Tribal Council. (d) Community Meetings. Once the Oneida Business Committee has approved the final draft budget, the Treasurer shall hold, at a minimum, two (2) community informational meetings to present the contents of the final draft budget that will be presented to the General Tribal Council. (e) Budget Adoption. The Oneida Business Committee shall present the budget to the General Tribal Council with a request for adoption by resolution no later than September 1 O.C. 121- Page 5 33 of 328 Draft 2 for OBC Consideration (Redline to Current) 2026 4 15 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 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. 1 O.C. 121- Page 6 34 of 328 Draft 2 for OBC Consideration (Redline to Current) 2026 4 15 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 (c) Programs and services charging fees may offer fee waivers, provided that the program or service has developed a standard operating procedure which outlines fee waiver eligibility and requirements. 121.6-4. Unbudgeted Expenditures. (a) Approval of Unbudgeted Expenditures. A fund unit shall not make an unbudgeted expenditure 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. (c) Unbudgeted Supplemental Funding. In the event that the Nation receives any supplemental or emergency funding of two hundred and fifty thousand dollars ($250,000) or more, the Oneida Business Committee shall develop and adopt, through resolution, a spending plan to guide expenditures of the supplemental funding in accordance with any provided guidance for the supplemental funding and audit compliance. 121.6-54. 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. 1 O.C. 121- Page 7 35 of 328 Draft 2 for OBC Consideration (Redline to Current) 2026 4 15 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351 352 353 354 (2) The capital improvement plan for government services shall be reassessed once every five (5) years. The Oneida Business Committee shall provide a status report and recommendation for any improvements that have not been completed or that have been modified at the time of the reassessment. (b) Capital Improvement Plan for Enterprises. Capital improvement plans for enterprises may be brought forward as needed, provided that the Oneida Business Committee shall approve all capital improvement plans for enterprises. (c) Capital Improvement Plan Implementation. Capital improvement plans for government services and enterprises shall be implemented, contingent on available funding capacity. . 121.7. Grants 121.7-1. Expending Grant Funds. Grant funds shall be expended according to any non-negotiable grant requirements and guidelines of the granting agency. (a) Grant funds may be utilized for, but not limited to, the following: (1) purchases; (2) travel; (3) training; (4) hiring grant required positions; 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 (c) compliance with obligations of the grant funding. 121.7-4. Grant Reserve Fund Account. The Oneida Business Committee shall maintain a Grant Reserve Fund account within the ownership investment report to be used to pre-fund the expenditures of grants upon receipt. The Grant Reserve Fund account shall be an obligated fund, that is fully funded with separately identified cash resources. (a) The Treasurer, in consultation with the CFO, shall establish, and the Oneida Business Committee shall approve, the level of funds required in the Grant Reserve Fund account relative to the scale of grant dollars we receive on an annual basis. 1 O.C. 121- Page 8 36 of 328 Draft 2 for OBC Consideration (Redline to Current) 2026 4 15 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400 (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. 1 O.C. 121- Page 9 37 of 328 Draft 2 for OBC Consideration (Redline to Current) 2026 4 15 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 121.9-2. 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; (c) furloughs; and (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 38 of 328 Draft 2 for OBC Consideration (Redline to Current) 2026 4 15 447 448 449 450 451 452 453 454 455 456 457 458 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 478 479 480 481 482 483 484 485 486 487 488 489 490 491 492 121.10-4. 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. (c) Funds in the Permanent Executive ContingencyFinancial Sovereignty Fund account may only be used when the Oneida Business Committee has determined that the Nation is under extreme financial distress for the following purposes and only to the extent that alternative funding sources are unavailable: (1) payments to notes payable to debt service, both principal and interest, and applicable service fees; (2) employee payroll, including all applicable taxes; (3) payments to vendors for gaming and retail; (4) payments to vendors for governmental operations; (5) payments to any other debt; and (6) to sustain any of the Nation’s other operations during implementation of the budget contingency plan. 121.11. Reporting 121.11-1. Monthly Reporting. The Treasurer shall provide monthly reports and quarterly operational reports from direct reports to the Oneida Business Committee in accordance with the Secretary’s Oneida Business Committee packet schedule for the Oneida Business Committee meeting held for the acceptance of such reports. (a) The Treasurer’s monthly reports shall include revenue and expense summaries. 121.11-2. Annual and Semi-Annual Reporting to the General Tribal Council. The Treasurer shall report on all receipts and expenditures and the amount and nature of all funds in their possession and custody, at the annual and semi-annual General Tribal Council meetings, and at such other times as requested by the General Tribal Council or the Oneida Business Committee. (a) The Treasurer reports shall include an independently audited annual financial statement that provides the status or conclusion of all the receipts and debts in possession of the Treasurer including, but not limited to, all corporations owned in full or in part by the Nation. 121.11-3. Audits. The Internal Audit Department, annually, shall conduct independent comprehensive performance audits, in accordance with the Nation’s Audit law, the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB), of randomly selected fund units or of fund units deemed necessary by the Oneida Business Committee or Internal Audit Department. Each fund unit shall offer its complete cooperation to the Internal Audit Department. The Oneida Business Committee may, as it deems necessary, contract with an independent audit firm to conduct such audits. 1 O.C. 121- Page 11 39 of 328 Draft 2 for OBC Consideration (Redline to Current) 2026 4 15 493 494 495 496 497 498 499 500 501 502 503 504 505 506 507 508 509 510 511 512 513 514 515 516 517 121.12. 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 40 of 328 Draft 2 for OBC Consideration 2026 4 15 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 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 121.7. Grants 121.8. Debts 121.9. Employment and Labor Allocations 121.10. Budget Contingency Planning 121.11. Reporting 121.12. Enforcement 121.1. Purpose and Policy 121.1-1. Purpose. The purpose of this law is to set forth the requirements to be followed by the Oneida Business Committee and the Oneida fund units when preparing the budget to be presented to the General Tribal Council for approval, and to establish financial policies and procedures for the Nation which: (a) institutionalize best practices in financial management to guide decision makers in making informed decisions regarding the provision of services, implementation of business plans for enterprises, investments, and capital assets; (b) provide a long term financial prospective and strategic intent, linking budget allocations to organizational goals, as well as providing fiscal controls and accountability for results and outcomes; (c) identify and communicate to the membership of the Nation spending decisions for the government function, grant obligations, enterprises, membership mandates, capital expenditures, technology projects, and capital improvement projects; (d) establish a framework for effective financial risk management; and (e) encourage participation by the Nation’s membership. 121.1-2. Policy. It is the policy of the Nation to rely on balanced-based budgeting strategies, identifying proper authorities and ensuring compliance and enforcement. The Nation shall use Generally Accepted Accounting Principles (GAAP), established by the Financial Accounting Standards Board, and the Governmental Accounting Standards Board (GASB) in accounting and reporting for the financial activities of the various entities of the Nation, unless they conflict with applicable legal requirements. 121.2. Adoption, Amendment, Repeal 121.2-1. This law was adopted by the Oneida Business Committee by resolution BC-02-08-17C, and amended by 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 41 of 328 Draft 2 for OBC Consideration 2026 4 15 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 requirements of resolution BC-10-08-08-A, Adopting Expenditure Authorization and Reporting Requirements. 121.2-5. This law is adopted under authority of the Constitution of the Oneida Nation. 121.3. Definitions 121.3-1. This section shall govern the definitions of words and phrases used within this law. All words not defined herein shall be used in their ordinary and everyday sense. (a) “Balanced budget” means that the cost of current expenses and service provisions is equal to the forecasted current revenue sources. (b) “Capital contribution” means an act of giving money or assets to a company or organization. (c) “Capital expenditure” means any non-recurring improvement as follows: (1) Any item with a cost of five thousand dollars ($5,000) or more and a useful life of one (1) year or more; or (2) Items purchased together where 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 availab [Text truncated at 120,000 characters. The full text is on the page linked above.] --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/tribal%3Aoneida_nation%3Acbd096c1f1e527ec. Public record. Not legal advice.