103 Findings

The Council hereby finds and declares that:

(A) The Constitution establishes strict requirements on the Council to authorize expenditures, enact an Annual Budget and appropriate funds, as well as strict requirements on the Chief for making expenditures pursuant to an Annual Budget;

(B) The Constitution also sets requirements for fiscal transparency and accountability;

(C) The Constitution requires updated, comprehensive fiscal procedures and policies to implement the new fiscal requirements;

(D) Establishing financial procedures for expenditures and accounting represents a fundamental step to implement the new Constitution's fiscal requirements;

(E) The Constitution contemplates a three-step fiscal process to ensure transparency and accountability: Authorization, budgeting, and Appropriation; and,

(F) The Council recognizes that, as the Tribe continues to grow, the Finance and Accounting Policies and Procedures Manual used by the Executive branch may need to be updated and revised from time to time, and that the Chief should be authorized to modify the Manual to meet the needs of the Tribe, to adhere to the fiscal requirements of the Constitution, and to establish best practices for the finance and accounting activities of the Tribe.