A. It is the policy of Wilton Rancheria that all its funds shall be accounted for by a centralized, budget-driven, accrual system of accounting. The system shall ensure conformance with all applicable tribal, federal, and state rules and regulations and generally accepted accounting principles (GAAP).

B. The general-purpose financial statements of the Tribe and all tribal enterprises are to be prepared in conformity with GAAP as applied to governmental units and enterprise funds.

C. The Chairperson is charged with the responsibility to submit proposed budgets to the Tribal Council according to law in order for the Tribe’s departments and programs to receive uninterrupted funding through the Tribe’s budgeting process to ensure the continuation of operations of the Tribe’s various departments, programs, officials, employees, and offices.

D. The Chief Judge of the Tribal Court is charged with the responsibility to submit proposed budgets for the Tribal Court, Traditional Court and Appellate Panel in order for the Wilton Rancheria Courts to receive uninterrupted funding and to ensure the continuation of the Wilton Rancheria Courts’ operations.

E. The President of the Board of the Wilton Rancheria Gaming Authority, and the Spokesperson of the Board of any other tribal enterprise, is charged with the responsibility to submit proposed budgets for the Gaming Authority or other tribal enterprise.

F. The Tribal Council is charged with the responsibility to ensure that each line item of any proposed budget maximizes the use of the Tribe’s fiscal resources and appropriates funds in a manner that promotes the efficiency of said funds. The Tribal Council may not fund programs if it determines that such funding would result in duplication of existing programs and services to the members of Wilton Rancheria.

G. To the extent that this chapter may conflict with the Wilton Rancheria Accounting Policies and Procedures Manual or any other policies of the Tribe, this chapter shall supersede such other policies or procedures; provided, that the Wilton Rancheria Accounting Policies and Procedures Manual shall be revised to comply with this chapter and any amendments thereto; provided further, that any amendments to the manual shall be completed and presented to Tribal Council within forty-five (45) days of any amendments to this chapter, and Tribal Council shall have an additional forty-five (45) days to review, amend, modify, approve, or reject any such amendments; provided further, that if Tribal Council fails to take any action on the proposed amendments to the manual, the proposed amendments shall be deemed approved.

H. Department and program budgets shall be prepared to provide for the first use and expenditure of grant funds prior to the use and expenditure of funds from other sources of revenue. (Res. 2023-04 (Exh. A); Res. 2019-42; Res. 2018-04; Res. 2015-10)