05.06.050 Budget Implementation.
(1) Authority to Expend Funds. Each administrator shall have the authority to authorize obligation and expenditure of funds effective January 1 of the fiscal year as denoted in the tribal council approved budget, as soon as budget allocations have been provided, following the appropriation of such funds.
(2) Budget Variances.
(A) Budgets for the operations assigned to each administrator are plans, and may be adjusted within the total amount of funds provided for within each cost center, provided; that any variance from the approved budget which involves the internal shifting of in excess of 10% of the total of such cost center shall require approval of the CFO and treasurer, and provided further;
(a) Whenever revenue received pursuant to a contract or grant exceeds the amount which was reflected in the budget, as approved, for a program for which appropriations of tribal or self-determination funds are authorized, such amount shall be utilized to offset the requirement for tribal appropriations, and shall not be available to increase overall expenditures unless otherwise authorized by the CFO and treasurer.
(b) Variances involving the transfer of budget authority from one budget to another shall require approval of the CFO.
(c) Variances involving the transfer of budget authority from one fund to another shall require approval of the tribal council.
(d) Reports and requests for budget transfers made shall be submitted to CFO.
(3) Availability of Appropriations.
(A) Funds appropriated pursuant to annual budget shall remain available for expenditure until expended, pursuant to the following limitations.
(a) Funds appropriated for a budget year may be expended only in that year unless authorized for carryover by the CFO.
(b) The CFO may authorize the carryover of any appropriated funds for the purposes for which appropriated, limited only by transfer authority as provided above.
(c) An administrator may request to carry over budget authority to a subsequent budget year for any purpose other than for recurring expenditures that are otherwise budgeted on an annual basis. Requests for carryover of funds appropriated pursuant to the annual budget shall be considered only if submitted to the CFO not later than October fifteenth.
(aa) The administrator shall determine the estimated full amount of unexpended appropriated funds, and shall compile all requests for carryover including any important items for which funds have not been appropriated, and shall submit such information to the CFO.
(bb) The amount authorized for carryover shall be added to the annual budget for the following year for the purposes authorized.
(cc) Amounts carried over shall retain their identity, separately from current year appropriations.
(B) Funds appropriated outside the annual budget process, which are appropriated for a specific purpose, shall remain available for expenditure only for that specific purpose until expended, or until that purpose is completed.
(C) Funds appropriated for transfer to other funds shall be transferred effective the beginning of the fiscal year, unless otherwise directed by the CFO, provided funds not transferred effective the beginning of the fiscal year shall remain available until transferred, and shall be automatically carried forward unless otherwise directed by the CFO.
(D) Amounts available for specific purposes shall remain available for such purpose until expended. When such purpose has been completed, then such amounts shall remain available within such fund for a similar purpose, subject to tribal laws and policies for such fund or approval by the CFO and treasurer.
(E) Approval by the tribal council of specific contracts or grants shall constitute appropriation and authority on the part of the CFO to modify the budget accordingly, when such award is available for expenditure. [Res. 22-120, 2022.]