1. Identify all potential funding sources.

2. Provide accurate tribal income sources, grant projections, grant awards, and loans.

3. Effectively analyze the critical issues/needs facing the Tribe and each department or program.

4. Evaluate the effectiveness of existing programs in meeting the Tribe’s critical issues/needs.

5. Ensure proper input from department executive directors, Clerk of the Court and staff, as applicable.

6. Present budgets that efficiently meet the needs of the Tribe within the allocated amount and on time.

7. Present wages for all employees who have been appointed by the Chairperson and confirmed by Tribal Council based on annual reviews, job performance evaluations, budget appropriations, and/or cost of living increases.

1. Budget Hierarchy – Executive Branch.

2. Budget Hierarchy – Judicial Branch.

3. Budget Narrative. The budget narrative shall include a description of the tribal entity and programs, the services provided to the Tribe and the Tribe’s members, the impact of the tribal entity and programs on the Tribe’s and members’ critical issues and needs, the successes of the current and prior year’s budget, an evaluation of the effectiveness of the current budget, an analysis of how the proposed budget will address the effectiveness and revenue expectations.

4. Key Assumptions. Each line item will include any key assumptions used to develop the line item, such as anticipated inflation rate, beginning or ending of grant or contract funding or estimates of future activities and performance.

5. Expenses. The budget will include, by fund and funding source, payroll expenses, personnel benefits, operating expenses (including travel expenses), entitlements, and capital expenses, and whether such expenses are for current fiscal year and/or carryover from previous fiscal years.

6. Revenue Sources. The budget shall identify the source of funding for each program, and whether such revenue is for current fiscal year and/or carryover from previous fiscal years.

7. Capital Projects. The Chairperson shall designate capital projects that are to be budgeted on a project basis. These capital projects shall be tracked in distinct capital project funds, separate from the general fund, and budgeted based on the life of the project. Unexpended capital project budgets at the end of the fiscal year will be carried into the next fiscal year until the project is completed or terminated by Tribal Council action. Capital project budgets can be modified for true increases or decreases to the project.

8. Each line item within the budget must be justified and include an explanation of the item and its use.

1. The Chief Judge shall submit a proposed annual fiscal year budget to the Chairperson no later than September 1 of each year.

2. The Chairperson shall submit a proposed unified annual fiscal year budget, including the proposed annual budget for the Tribal Courts, detailed narratives for each department and program to the Tribal Council not later than October 1 of each year for the succeeding fiscal year.

3. The Chairperson may not alter or amend the budget for the Tribal Courts without consultation and concurrence from the Chief Judge.

4. The Chairperson may request an extension of time beyond October 1 to submit a proposed unified annual fiscal year budget provided such request is submitted in writing to the Spokesperson of the Tribal Council prior to September 15. The Tribal Council may grant an extension, by Tribal Council resolution, if it finds that there is proper justification to grant an extension.

1. The Tribal Council reserves the power to review action taken by the Chairperson or Chief Judge in implementation of the fiscal year budget approved by the Tribal Council. The Tribal Council shall conduct periodic review of all budgets to determine whether funds are being expended according to the annual budget adopted by the Tribal Council. Such review may include random reviews and reporting requests pursuant to Section 1-403(E) of departmental budgets.

2. Each month, the Finance Director shall provide each of the Tribe’s departments and Tribal Court with a budget report. It is the responsibility of the executive director of each department and Chief Judge to review and monitor budgets, including grants, under their control, to adjust spending patterns if necessary, and to evaluate the success of the department or Courts.

3. The Finance Director, Chairperson and Chief Judge will conduct a quarterly review of the expenditures by appropriations and grants. A copy of that report will be furnished to the Tribal Council.