05.05.080 Central Service Allocations.
(1) The following services, functions and costs shall be considered central service functions:
(A) General Council
(B) Tribal Council
(C) Policy, Planning, Contracts and Grants Administration
(D) Personnel management and human resource development
(E) Financial Management, including:
(a) Accounting, cash management, budget and internal auditing
(b) Procurement and materials management
(c) Property management
(F) Information Management support, including:
(a) System development, programming, data processing, and all costs associated with support of information systems.
(b) Public information
(G) General and Administrative Services, including:
(a) Insurance of a general nature including, property, liability, fidelity and the administration thereof.
(b) Legal services
(c) Auditing services
(d) Management consulting services
(e) General office services, including central reception, mail handling and telephone lines.
(f) Records management
(H) Facilities operation and maintenance
(a) Space rental or its equivalent
(b) Water, sewer, sanitation and refuse removal
(c) Electricity and heating fuel
(d) Buildings and grounds maintenance
(e) Janitorial services
(f) Building improvement, construction or renovation
(I) Capital Equipment related to central service functions or for general use.
(J) Postal services. Equipment rental and maintenance for centrally operated equipment.
(K) Insurance costs, except when purchased for a specific function.
(L) Legal, Audit and other professional services, except where purchased for a specific program or function.
(M) Training where provided to groups of employees as a matter of general human resource development, as opposed to individual training.
(N) General office supplies
(a) The CFO shall determine the amount and method of distributions to be made for cost classifications that require distribution.
(b) All proprietary fund operations and subordinate organizations shall bear their respective shares of any central service costs associated with them, and shall pay for any services obtained from Tribal government on the basis of the cost to the Tribal government of providing such services. The cost allocation shall be prepared by the CFO. [Res. 22-120, 2022.]