05.03.010 Fiscal Management Roles.
The Constitution of the Cowlitz Indian Tribe (Tribe) provides that the tribal council manages the affairs of the Tribe. Effectively, all fiscal management responsibility is vested in the tribal council. The tribal council reserves to itself certain executive roles and those roles and duties which are legislative in nature and hereinafter delegates certain fiscal management roles and duties to tribal officials.
(1) Tribal Council.
(A) Approval of overall fiscal management policy in the form of ordinances, resolutions and rules.
(B) Adoption of financial plans, strategies and priorities for use of available financial resources.
(C) Adoption of tribal budgets and appropriation of funds for investment, expenditure and other use of the Tribe.
(D) Appointment of administrators, along with establishing the qualifications of office.
(E) Adoption of official tribal positions with respect to federal funds and programs available to serve the Tribe.
(F) Approval of contracts with attorneys, independent auditors, other professionals having ongoing relationships with the Tribe and other procurement agreements exceeding the amount of fifty thousand dollars ($ 50,000.00).
(G) Approval of grants and other government-to-government agreements between the Tribe and federal, state, local governments, and other tribes.
(H) Approval of borrowing and financing arrangements as defined in this policy.
(2) General Council Chair.
(A) Represents the Tribe by name, title and signature, and executes all agreements with federal, state, local, other tribal governments, and other entities as authorized by the tribal council.
(B) Author’s a yearly fiscal budget for the Tribe, which is presented to the general council at the semi-annual meeting in November and then is forwarded to the tribal council for approval.
(3) General Council Secretary.
(A) Certifies all actions of the tribal council and keeps the official documents thereof.
(B) Advises the tribal council regarding budget actions.
(4) General Council Treasurer. The treasurer is expected to be fully qualified in all aspects of financial management. The treasurer:
(A) Is responsible constitutionally for the administration of the financial affairs of the tribal council. This is carried out through oversight of financial management functions and personal contact with CFO.
(B) Reviews financial activities and reports any concerns to the tribal council and general council.
(C) Provides liaison with tribal members regarding financial systems and policies.
(D) Oversees the investment of funds in accordance with tribal policies.
(E) Participates in the development of financial policy, plans, strategies, and budgets.
(F) Works with CFO to maintain the official budget of the Tribe and a record of all actions. Reviews, for certification of the general council secretary, such budget actions as are authorized by the tribal council and budget policy.
(5) Tribal Council Chair.
(A) Presides at the tribal council meetings that adopt final and supplemental budgets.
(B) Carries out other duties as directed by the tribal council.
(6) Chief Financial Officer. The CFO is responsible for the operations of tribal accounting, budgeting, procurement, property management and other fiscal management systems. The CFO is expected to be fully qualified in all aspects of financial management. The treasurer:
(A) Is the primary check signature for all depositories.
(B) Provides for the implementation and maintenance of accounting systems and processes to account for all tribal financial matters.
(C) Oversees the official receipt of all funds available to the Tribe and ensures timely deposit to appropriate accounts.
(D) Establishes and maintains support systems for budgeting and financial planning.
(E) Provides for the implementation of procurement and property management systems and processes.
(F) Establish written procedures for all assigned functions.
(G) Publishes written instructions as needed for use by the Tribe and Tribal Employees in the implementation of budgets and the conduct of tribal business as it relates to financial issues.
(H) Maintains the official budget of the Tribe and a record of all actions and prepares, for certification of the general council secretary, such budget actions as are authorized by the tribal council and budget policy.
(I) Oversees the preparation and release of payments for all tribal obligations, pursuant to budget and tribal policies.
(J) Provides technical assistance and oversight to subordinate organizations in the development and maintenance of fiscal management capacity and ensures the adequacy of fiscal management policies and systems implemented by them.
(K) Ensures there is limited span of control in access and control of accounts receivable, accounts payable, accounting programs and other activities to limit, to the extent practicable, the likelihood of misappropriation of funds.
(7) Administrators. Administrators are appointed by the executive council and approved by the tribal council to manage individual administrative bodies of the Tribe. Consistent with the role of the office, an administrator is not required to be a professional financial manager, but is expected to avail themselves to training and education in fiscal matters of importance to their specific administrative body and the Tribe in general. Administrators have the authority to establish within their administrative body such staff positions per budget, as are required to efficiently and effectively carry out the duties of their administrative body. Administrators shall
(A) Recommend policies, financial plans and strategies for their administrative body.
(B) Direct the daily management of their administrative body.
(C) Participate with the treasurer and CFO in the process of recommending independent auditors to audit their administrative body’s financial systems.
(D) Conducts special audits or reviews as considered necessary to assure protection of their administrative bodies’ financial resources.
(E) Make regular reports to the tribal council regarding finances.
(8) Implementation. Implementation of this policy and regulations and procedures adopted pursuant hereto and all required systems and procedures shall be reviewed by the treasurer each year in consultation with CFO and administrators. The treasurer shall present a report of the findings of the review, which shall include recommendations for future fiscal actions to the tribal council, each year in conjunction with the presentation of the annual independent audit. [Res. 22-120, 2022.]