05.06.040 Annual Budget Development.
(1) Budget Period. Annual budgets shall be prepared for each fiscal year for all administrative bodies and funds.
(2) Budget Development Schedule. The following schedule shall apply to all administrative bodies under the direct line of authority of the tribal council. All administrators’ assigned responsibility for budgets shall ensure that all time frames are met.
(A) Initial revenue estimates, budget instructions and base budget funding amounts for all administrative bodies for the following fiscal year shall be forwarded to the treasurer no later than March first of the current fiscal year.
(B) Initial budgets for the following fiscal year shall be reviewed by the treasurer and returned with comments, recommendations and or questions to all administrative bodies by March fifteenth of the current fiscal year.
(C) Administrators shall return the revised budgets for the following fiscal year to the treasurer by April first of the current fiscal year.
(D) The proposed budget for the following fiscal year shall be forwarded to the general council chair no later than July fifteenth of the current fiscal year.
(E) At the semi-annual general council meeting (first Saturday of November), the general council chair shall give a report on the proposed budget for the following fiscal year.
(F) Immediately following the November general council meeting, the proposed budget for the following fiscal year shall be forwarded to the tribal council for approval.
(G) On or before December twenty-first the tribal council shall approve the budget for the following fiscal year.
(3) Uniform Budget System for Governmental Operations.
(A) The budget shall include uniform budget categories and account numbers to ensure that informative reporting and analysis can occur at various reporting levels with continuity, efficiency and reliability. Such system shall enable administrators to utilize independent cost centers and account numbers to support project cost, unit cost and other analysis in the planning and implementation of the budget.
(B) Administrators shall utilize as many cost centers as are appropriate to properly segregate and budget costs by function or service, and for effective management.
(C) Administrators shall account for items of cost, within each cost center, at least in the following detail:
(a) Personnel expenses.
(b) Operating expenses at the level defined in chapter 05.05 of this code.
(c) Capital expenses at the level defined in chapter 05.05 of this code.
(d) Revenue by source and purpose.
(4) Budget Development Responsibilities.
(A) Process administration and support are the responsibility of the CFO who shall provide for the following:
(a) Initial revenue estimates, including revenues to all funds from all sources shall be made available in sufficient detail as to allow general council chair to make informed judgments about the amounts to be available for the coming year.
(b) Revised revenue estimates shall include the information provided above, updated for changes in circumstances and amounts.
(c) Budget support shall include an informational planning packet, which is to be furnished to each administrator, who is responsible for preparing a budget. This instruction shall include detailed schedule information, cost information, forms and materials needed by such administrator to complete preparation of budgets.
(d) A budget base funding amount shall be provided to each administrator, which shall consist of the current year’s annual budget, reduced or increased as appropriate for any non-recurring items, distributions of amounts or other adjustments. These should be prepared in consultation with respective administrator to assure no discrepancies exist.
(e) The CFO shall meet with all appropriate administrators and staff as needed for the purpose of assisting with and coordinating the use of the budget system and budget materials.
(f) Budget allocations shall be provided on the basis of the appropriation actions of the tribal council and shall include the following information with respect to budgets submitted by each responsible administrator.
(aa) The proposed budget submitted by the responsible administrator.
(bb) The recommended budget
(cc) The appropriated budget
(dd) Any budget authority included in the appropriated budget, for which spending authority is reserved.
(B) Each administrator, who is responsible for a specific budget shall determine the financial requirements to carry out the services, which are to be provided, and shall develop and submit proposed budgets in such format as shall be contained in annual budget instructions according to such timeframes as are contained herein.
(C) Each administrator, who is responsible for a specific budget shall be responsible to prepare and present information related to such budget at tribal council meetings on such budgets and to be available at such meetings to answer questions thereon.
(D) Each administrator responsible for preparing a budget shall be responsible for maintaining information related to changes made to proposed, recommended and approved budget during the review process and for future reference. [Res. 22-120, 2022.]