Chapter 1 Appropriations Act

Appropriation. Action by the Tribal Council that permits Tribal agencies to incur obligations and to make payments out of the Tribal General Fund, Housing Fund, or Enterprise Fund(s) for specified purposes.

Borrowing Authority. Delegated Tribal Council authority in substantive or appropriation action of the Tribal Council that permits a Tribal subdivision to incur obligation and to liquidate those obligations out of borrowed moneys.

Budget Authority. A general term referring to various forms of authority provided by Tribal law to enter into obligations which will result in immediate or future outlays of Tribal governmental funds.

§ 104 Budget Formulation and Transmittal.

Chief Executive. The Chief Executive of the Grand Traverse Band is the Chairman of the Tribal Council.

(e)

Contract Authority. A form of budget authority which permits contracts or other obligations to be entered into in advance of an appropriation or in excess of amounts otherwise available.

(f)

CPI. Consumer Price Index, a federal government economic indicator used to determine the cost of living for any particular year expressed as a percentage of increase over the previous year.

(g)

Executive Budget. A balanced budget prepared by Tribal Manager for coming fiscal year with assistance of appropriate Tribal administrative staff.

(h)

Fiscal Year. The time period designated by the Tribal Council for budgeting and accounting purposes.

(i)

GTB. Grand Traverse Band of Ottawa and Chippewa Indians.

(j)

Tribal Agency. Includes any Tribal Department, housing program, enterprise, commission or committee authorized by the Tribal government.

(k)

Tribal Governmental Operations. Tribal Council, Tribal Judiciary.

(l)

Tribal Governmental Programs. Various Tribal, state and federal assistance programs providing health, education and welfare services to Tribal members, administered by the GTB.

§ 103 Fiscal Year.

The fiscal year shall be October 1 to September 30.

[History: Appropriations Act, adopted by Tribal Council on August 21, 1996, affirmed on September 6, 1996; as amended by Tribal Council October 15, 1996; as amended by Tribal Act #00-18.837, enacted by Tribal Council in Special Session on March 29, 2000; as amended by Tribal Council January 17, 2001.]

The Tribal Manager shall prepare a balanced executive budget for the coming fiscal year and shall submit the balanced executive budget to the Tribal Council by February 28.

Formulation of the executive budget shall consist of the following steps:

(1)

The Tribal Manager shall review current Tribal programs against program objectives and program results;

(2)

In consultation with the GTB Economic Development Corporation, the Tribal Manager and Chief Financial Officer (CFO) shall estimate the expected income from Tribal gaming operations for purposes of the Revenue Allocation Ordinance No. 94-117, as amended;

(3)

The Tribal Manager shall prepare a summary of Tribal priorities and objectives as articulated by the Departments of the Tribe, authorized Tribal committees, housing services and enterprises operated by the Tribe;

(4)

The CFO shall review previous appropriation actions of the Tribal Council in conjunction with existing directives of the Tribal Council regarding the Tribal development plans or plans for the delivery of governmental services.

§ 105 Composition of the Budget.

The executive budget shall consist of the following subsections:

Tribal Council Support. Permanent appropriation which once made is always available for specific purposes and does not require repeat action by the Tribal Council to authorize its use. Additional funding may be appropriated in subsequent years on an annual basis to meet increased needs.

Tribal Judiciary Support. Permanent appropriation of $505,421 as base funding which once established is available for judicial purposes and does not require repeat action in subsequent budget years by the Tribal Council to authorize its use. Additional funding may be appropriated in subsequent years on an annual basis to meet increased needs.

Tribal Governmental Support. Indefinite appropriation; an appropriation of an unspecified amount of money. An indefinite appropriation may appropriate all or part of the receipts from certain sources, the specific amount of which is determinable only at some future date, or it may appropriate "such sums as may be necessary" for a given purpose.

§ 106 Presentation and Approval of Proposed Executive Budget.

Tribal Programs. Indefinite appropriation; an appropriation of an unspecified amount of money. An indefinite appropriation may appropriate all or part of the receipts from certain sources, the specific amount of which is determinable only at some future date, or it may appropriate "such sums as may be necessary" for a given purpose.

A proposed balanced executive budget shall be presented to the Tribal Council by February 28.

Public Hearings. The Tribal Council shall conduct three public hearings on the proposed budget between February 28 and May 31.

§ 107 Tribal Budget Execution and Control.

Reconciliation of Program Requests with Available Funding. Based on the three public hearings and records, the Tribal Council will reconcile the proposed executive budget and subsequent budget requests with available funding based on the policy process of deliberation.

[History: Appropriations Act, adopted by Tribal Council on August 21, 1996, affirmed on September 6, 1996; as amended by Tribal Council October 15, 1996; as amended by Tribal Act #00-18.837, enacted by Tribal Council in Special Session on March 29, 2000; as amended by Tribal Council January 17, 2001.]

The final fiscal year budget shall be approved and adopted by the Tribal Council during the month of August.

Balanced Budget. The budget for the government of the GTB shall be balanced. Programs and budgeted items shall be subject to funding availability. Surplus funds at the end of the year may be carried forward for reallocation in the next fiscal year.

Mid-Year Review of Budget by Tribal Council. The Tribal Council shall review indefinite appropriations of the budget at mid-year and reallocate funds appropriations based on the recommendations of the Tribal Manager based on the Tribal Manager's consultation with appropriate Tribal administrative staff.

Contract Authority. The Tribal Chair and the Tribal Manager shall recommend to the Tribal Council, based on a review of Tribal priorities, contracts that the Tribal Departments, housing programs, enterprise fund, commission or committee should enter into for the upcoming fiscal year.

(e)

Emergency Allocations. The Tribal Council shall have the right to make emergency appropriations, allocations or re-allocations of funds as needed and to borrow money to cover such appropriations, allocations or re-allocations if necessary.

(f)

Modifications. All modifications to approved budgets exceeding 5% need the approval of the Tribal Council.

(1)

Line item modifications within an approved budget which do not alter the budgeted total by more than 5% must be approved by the Tribal Manager.

(2)

Any change in the scope of a program must be approved by the Tribal Council.

§ 108 Unexpended Balances.

Annual Carry-Over Process. Funds remaining within the Indian Health Service and Bureau of Indian Affairs budget will be analyzed by the Tribal Manager. The Tribal Manager, with input from appropriate Tribal administrative staff, will present recommendations to the Tribal Council for approval.

Approval for Carry-Over of RAO Funds. Funds remaining within the Tribal Revenue Allocation Ordinance (RAO) shall be analyzed by the Tribal Manager and CFO and recommendations shall be made to the Tribal Council for approval.

Grants, compacts, and contracts are subject to their own carry-over federal regulations.

The recommendations of the Tribal Manager regarding carry-over requests will be presented to the Tribal Council in accordance with Section 107(c) of this Act.

(e)

Time extension. Extension of time in program time periods by the Tribal Council shall only be considered under unusual and rare circumstances based on recommendations from the Tribal Manager and CFO.

§ 109 Audit and Review.

[History: Appropriations Act, adopted by Tribal Council on August 21, 1996, affirmed on September 6, 1996; as amended by Tribal Council October 15, 1996; as amended by Tribal Act #00-18.837, enacted by Tribal Council in Special Session on March 29, 2000; as amended by Tribal Council January 17, 2001.

Every Tribal Department, housing program, enterprise fund, commission or committee has the initial and fundamental responsibility to assure that its application of public funds adheres to the terms of the pertinent authorization as well as relevant Tribal, federal or state statutory provisions.

The Chief Financial Officer or his/her designee has the authority to review whether the applicable accounting and internal controls, including an internal audit function, is appropriate and functioning for the Tribal Department, housing program, enterprises fund, commission or committee.

The CFO and Tribal Manager shall assure that the preparation of an audit of financial statements of the various Tribal Departments, housing program, enterprise fund, commission or committee is prepared in a timely manner in compliance with applicable federal, state, or Tribal regulations.