4-20-040 Budget Review
(1) The Controller will critically review and analyze the budget proposals and prepare a comprehensive budget for the General Manager or Tribal Administrator of all Tribal programs and a Council budget for all nongrant funds. The Tribal Council Treasurer and Controller will present the comprehensive budget to the Budget Committee for review and decision-making. The draft comprehensive budget will be submitted to the Budget Committee no later than an October Budget Committee meeting.
(2) The Controller will report directly to the Council on the comprehensive budget. The Controller will be responsible for:
(a) Verifying the accuracy of budget submissions with respect to anticipated revenues and costs;
(b) Presenting a clear and comprehensive financial schedule for Council use in budget decision-making. The resulting schedule shall serve as the primary working document for Council determination of budget priorities and levels of funding.
(3) The General Manager will be responsible for:
(a) Verifying the estimated levels of performance at different levels of funding;
(b) Analyzing the reasonableness of priorities identified by Supervisors, and reviewing the justification presented for them;
(c) Reviewing the budget proposals for consistency with Tribal policies and the Nation’s overall plans for social, economic and physical development;
(d) Identifying and examining opportunities for coordination and consolidation among program areas, and investigating inconsistencies and potential conflicts;
(e) Reviewing new program initiatives to assure that program development work is complete and that the proposed delivery system is sound;
(f) Ranking all programs by need and desirability with the budget constraints imposed by total estimated revenues. [Res. 2021-02-015 § 2 (Att. 1), 2021.]