Resolution No. 351-89

WHEREAS, the Grand Ronde Tribal Council, pursuant to Article III, Section I of the Tribal Constitution approved November 30, 1984 by the Acting Deputy Assistant Secretary on Indian Affairs, is empowered to exercise all legislative and executive authority not specifically vested in the General Council of the Confederated Tribes of Grand Ronde Community of Oregon: and,

WHEREAS, The Tribal Council recognizes the need to have uniform procedures for interpretation of and carrying out the appropriation authority contained within the Tribal Constitution and By-Laws, and

WHEREAS, the Tribal Council desires to protect the Tribe's financial security for its members and for future generations, and

WHEREAS, the Tribal Council hereby adopts the Grand Ronde Tribal Appropriation Ordinance to provide for said security and said procedures, and

WHEREAS, authority to expend funds, appropriated pursuant to that ordinance, is delegated to the General Manager, and

WHEREAS, The Tribal Council wishes to provide clear direction to the General Manager and the Tribal Organization to be used in implementing expenditures of appropriated funds, NOW, THEREFORE,

BE IT RESOLVED, By The Tribal Council of the Confederated Tribes of the Grand Ronde Community of Oregon, pursuant to Article III, Section 1 of the Constitution, that the Appropriation Ordinance and attached "Tribal Budget Policy" be hereby adopted, and

BE IT FURTHER RESOLVED, that the Ordinance and this policy shall remain in full force and effect until otherwise amended or rescinded by the Tribal Council.

CERTIFICATION: the Tribal Council for the Confederated Tribes of Grand Ronde Community of Oregon passed this resolution at a regularly scheduled meeting with a quorum present as required by the Grand Ronde Tribal Constitution held on May 31st, 1989, by a vote 6 yes, 0 no, and 0 abstentions.




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Mark A. Mercier, Chairman




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Kathryn Harrison, Council Secretary

(a) PURPOSE: The purpose of this Ordinance is to set forth uniform procedures to be followed by the Council and Administration in carrying out the provisions of the Tribal Constitution related to authority of appropriating funds for use on the reservation.

(b) APPROPRIATIONS APPROVED BY COUNCIL: Pursuant to the provisions of Article III, Section 1 of the Constitution, the Council has all legislative authority except that expressly vested in the General Council. One of these powers is appropriating funds. Once approved by Council action, funds may be expended for the purposes for which they were appropriated and shall remain available for expenditure until expended.

(c) ANNUAL BUDGET:

(1) Authorization of Proposed Budget. Prior to October 1 of each year the Council shall authorize the posting of a pro posed tribal budget for the following calendar year. The pro posed budget shall state the estimated revenues to be received from all sources and proposed expenditures by category as provided herein.

(2) Budget Categories. The proposed budget authorized for posting by the Council shall have expenditures listed in the following categories: (1) Government; (2) Social; (3) Economic; (4) Reservation and (5) designated Reserves. In addition, there shall be posted and available to tribal members a detailed listing of proposed expenditures within each major category.

(3) Posting of Budget. The proposed budget shall be posted not later than October 1 of each year for a period not less than 30 days in the tribal administration building.

(4) Public Hearings. One or more public hearings to discuss the proposed budget shall be held not less than 15 nor more than 60 days after the date the proposed budget is posted. Notice of public hearing(s) shall be published in the tribal newsletter.

(5) Amendment of Proposed Budgets. The Council shall consider all comments and other information received from Tribal members on the proposed budget and may amend the proposed budget prior to adoption.

(6) Appropriation of Tribal Funds. Following public hearing(s) and not later than December 31 of each year, the Council shall adopt a resolution appropriating tribal funds for expenditure pursuant to the proposed budget. Based on comments received from the membership, the Council may amend or reduce the proposed budget.

(7) Transfer of Authority to Expend Funds Within the Budget. After the effective date of any resolution appropriating tribal funds for expenditure, there shall be no transfer of funds within the budget except as follows:

(A) Transfer Within Major Categories: The EO may transfer authority to expend funds from one budgeted expenditure to another within any of the first four (except des-igated reserves) categories set forth in Section (c) (2), of this Ordinance if the amount of the transferred authority does not exceed a total of $100,000 per year of the amount budgeted for a program and with the approval of the Council in the amount of the transferred authority to expend funds exceeds $100,000.
The EO must report to the Council within five (5) days any transfer of transfers totalling more than $25,000.

(B) Transfer Between Categories. There may be a transfer of authority to expend funds between any of the first four (except designated reserves) categories set forth in Section (c) (2), only by a two-third (2/3) majority vote of the full Tribal Council.

(8) Expenditure Not Required. The appropriation of tribal funds for expenditure pursuant to a proposed budget shall not obligate the Tribe, the Council or Administration to make any expenditures for which funds are appropriated, provided, how ever, any change in expenditures must be made in accordance with this Ordinance.

(9) Carry-Over of Budgeted Funds. Once appropriated pursuant to tribal budget, funds remain available for expenditure until expended and shall be subject to the authority for transfer provided in Section (c) (7).

(10) Lapse of Budget Authority. When the EO determines funds appropriated are in excess of those needed for expenditure for the purposes intended by the Council, such budget authority shall be declared "lapsed" and such amount of funds shall be considered unappropriated, not available for expenditure unless appropriated by the Council.

(d) SUPPLEMENTAL BUDGET: The Council may occasionally propose a supplemental budget. The proposed supplemental budget shall be subject to the same requirements as set forth in Section (c) for an annual budget except: (1) the resolution appropriating tribal funds for the expenditure budget may be adopted by the Council any time after the public hearing(s) and not less than 30 days before the effective date of the supplemental budget, and (2) the date of initial posting of the proposed supplemental budget shall be not less than 60 days prior to the effective date of the proposed supplemental budget.

(e) Special Revenue Fund. The EO shall amend the Tribal budget routinely to reflect changes in amounts of funds made available for expenditure during each year within Tribal Special Revenue Funds. Such amendment shall not require further approval of the Council, but shall be reported in the following months' financial report to the Council.

(f) ENTERPRISE FUNDS: Appropriation and expenditure of funds for Tribal business enterprises shall be made in accordance with the Plan of Operation of the individual enterprise and shall not be subject to the terms of this Ordinance.

(g) ESTABLISHMENT OF RESERVES: The Council may establish Tribal Reserves. A two-thirds (2/3) vote of those voting at a duly authorized Tribal Council meeting in which a quorum is present is required to create such a reserve. The reserve will become a Trust fund of the Tribe.

(1) Once established, the Reserve may not be abolished or reduced except by amendment to the Tribal Constitution or by a unanimous vote of the full Council at a regular Council meeting. Notwithstanding any other provision of law, said vote may not be taken until the following steps have been taken:

(A) The change in the reserve must be discussed as an agenda item at a previous regular Tribal Council meeting,

(B) The change must than be discussed as an agenda item at a previous regular General Council meeting and an advisory vote taken on the change.

(2) Any increase in a reserve must be adopted by a majority vote of the Tribal Council.
(3) The purpose, policies and rules governing the operation of the Reserve must be clearly stated in the resolution establishing the Reserve. Examples of such Reserves are Endowment Fund, Pension Fund, Scholarship Fund, Housing Fund, etc.

(h) TRIBAL BUDGET POLICY:

(A) PURPOSE: To ensure tribal managers have clear direction with which to carry out the planning and implementation of budgets and appropriations of the Tribal Council made pursuant to Article III, Section 1 of the Tribal Constitution.

(B) DEFINITIONS:

(1) Budget authority: The authority to expend funds from a particular fund account as a result of appropriation pursuant to an approved budget plan.

(2) Budgeted funds: Funds appropriated for expenditure pursuant to approved budget plans.

(3) Budget transfer: The transfer of authority to expend funds from one item, purpose, or cost center within a fund to another constitutes a modification of a budget plan within a fund account and is a budget transfer (Ex: transfer of budget authority from tribal government to Human Services Division).

(4) Cost center: A budget category containing line items to which expenditures are charged. Generally departments within a general budget category are budgeted as separate cost centers.

(5) Fund: A separate operating fund established by the Council to carry out a specific purpose (general fund, special revenue funds, and trust funds.

(6) Fund transfer: The movement of funds from one account to another (general fund to trust fund).

(7) Reserves: A Trust Fund established by the Council for an indefinite period of time to operate for a specific purpose under specific procedures.

(3) POLICY:

(1) Authority to Expend and Transfer Funds: Authority to expend and transfer funds appropriated pursuant to the Budget Ordinance is delegated to the EO, who shall carry out such expenditures in accordance with approved budget plans. Authority may be delegated to other officers.

(2) Budget Plans and Requests for Appropriations: Budget plans and other requests for appropriations from tribal organizations shall be submitted to the Council only through the EO.

(3) Period of Availability: Funds appropriated shall re main available until expended, unless otherwise directed by the Council, provided that the EO shall regulate the use of budgeted funds to ensure that excess budget authority is either utilized to offset future appropriations or otherwise restricted to necessary use. The Council shall be kept informed of budget authority, the reasons for it and consulted with as appropriate with respect to such regulating actions.

(4) Transfer to Other Funds Accounts: Funds appropriated with the intent of transfer to other fund accounts shall be transferred as directed by the EO. Funds transferred to other fund accounts shall be expended from those ac counts in accordance with policies and budgets established for those accounts. In the absence of formal policy, the EO shall publish temporary policy regulating expenditures until a formal policy is approved by the Council.

(5) Use of Other Available Funds: When other funds are available to carry out a function for which tribal funds have been appropriated, those funds shall be utilized prior to appropriated tribal funds.

(6) Budget Planning and Evaluation: Budget planning and evaluation of the benefit derived from expenditures is the responsibility of the EO and other managers directly responsible for authorizing expenditures.

(7) Budget Transfers within Non-Reserve Funds: The EO is authorized to approve budget transfers from one item or cost center to another, provided the transfers are made within major categories and the amount does not exceed 10% of the Annual program budget and provided that aggregate transfers within major categories shall not exceed 15% of the budget category. Transfers exceeding 10% of the Annual program budget or from one major category to another, shall be made only with approval of the Council, provided that the Council shall be limited to transfer ring not more than 15% of the aggregate annual budget. For transfers greater than 15%, the supplemental budget process must be implemented. These provisions only apply to transfers within the first three categories of expenditures discussed in the Budget Ordinance (Government, Social, and Economic); transfers to Reserve Funds must follow the procedures outlined in the Budget Ordinance and in the following paragraph.

(8) Reserve Budget Transfers: The Council shall authorize all transfers to Reserve Trust Funds. Such transfers shall be made only when duly authorized by action of the Council to a Fund which has a clearly defined purpose and plan of operation.

(9) Budget Status Reports: Status reports of budgets shall be made to the Tribal Council quarterly. Any transfer of budget authority by the EO shall be indicated in the report.

(10) Withholding of Budget Authority: The EO may with hold authorization to expend appropriated funds in cases necessary to ensure effective utilization of funds, pro vided the Council is made aware of and reasons for the action the action. This authority may be overridden by a majority vote of the Council.

(11) Annual Reports: Reports shall be made to the Council on an annual basis, indicating the benefits derived from the expenditure of appropriated funds.

(12) Regulating Authority: The EO shall publish policies and procedures under which the provisions of this policy shall be carried out and which includes provisions for disciplinary action for breaches of these policies and procedures.

(13) Policy Review: The EO shall review the policy annually and recommend to the Council any necessary changes within 30 days of review.