An Act
Legislative Act 26-06
AN ACT AUTHORIZING AND APPROVING THE FISCAL YEAR 2007 BUDGET; AND
DECLARING AN EMERGENCY
BE IT ENACTED BY THE COUNCIL OF THE CHEROKEE NATION: Section 1. Title and Codification
This act shall be titled and codified as "The Comprehensive Budget for Fiscal Year 2007."
Section 2. Purpose: To comply with the Constitution and laws of the Cherokee Nation, to authorize funding for governmental operations and to provide full disclosure of finances, expenditures and revenues.
A. The purpose of this enactment is intended to review, authorize, approve and ratify appropriations and planned expenditures from all sources in compliance with the specific laws governing appropriations (62 CNCA 31 & 32).
B. The use of such funds shall be subject to public disclosure.
C. The funding sources are to provide budget authority for expenditures of the Cherokee Nation's Executive, Judicial and Legislative Departments (Branches), including any authorized Commissions, Boards, Authorities and Enterprises operated by the Nation.
D. The funding sources include funds from compacts, grants, contracts, miscellaneous sources and contributions, dividends, revenues of enterprises, taxes, special and general fund sources, indirect costs or trust funds.
E. This enactment shall govern the proper use of all funds during the course of business for Fiscal Year 2007. No other expenditure or use is authorized except as provided herein or as provided by subsequent amendments to this authorization.
Section 3. Policy of Accountability:
A. All funds under the care of the Cherokee Nation shall only be expended as authorized by this enactment unless amended.
B. Any official who intentionally and willfully misuses, misapplies, diverts or embezzles the application or use of any public funds entrusted to the care of the Cherokee Nation from any sources many be prosecuted according to applicable criminal statutes.
C. The enactment of this Act or any part thereof, does not ratify, condone or legalize any prior expenditures which may be incurred contrary to Cherokee law. Any unauthorized expenditures, misappropriations, or other illegal acts involving the finances of the Cherokee Nation or any of its subsidiaries may be prosecuted under applicable law or other appropriate administrative or legal remedies.
Section 4. Legislative History
A. The Constitution and laws (Title 62 of the Cherokee Nation Code) provides the requirements for appropriations, review and authorization for the use of all funds.
B. The budget estimates of revenues and expenditures for Fiscal Year 2007 to document funding availability and provide justifications for expenditures are incorporated herein.
C. All previous resolutions, statutes and relevant Court Decisions as may be applicable are acknowledged.
Section 5. Legal Authorities Governing the Use of Funds.
A. The Constitution of the Cherokee Nation.
B. Applicable Cherokee Nation Statutes and the Cherokee Nation Code Annotated (CNCA).
C. Applicable Federal law and regulations regarding contracts, compacts, grants and use of trust funds.
Section 6. Funding Allocations and Justifications
A. The allocations from all sources of revenues have been proposed as estimates and justified by the Principal Chief for the Executive, the Chief Justice of the Judicial Appeals Tribunal for the Judiciary and by the Chairman and/or Co-Chair of the Executive and Finance committee for the Council of the Cherokee Nation, for the Legislative Branch.
B. These proposed allocations for funding are hereby approved and incorporated herein as set forth in the justifications contained in the "Comprehensive Budget Estimates (Blue Book) for Fiscal Year 2007" submitted by the Secretary-Treasurer as revised and approved by the Council of the Cherokee Nation after hearings before the Executive and Finance Committee. The approved allocations from all sources are subject to the availability of funds as projected and estimated.
Section 7. Amounts Authorized and Required Reports to the Council.
A. The budget authority for the Fiscal Year 2007 budget is $360,807,184. The Executive, Judicial and Legislative Branches are authorized to expend such funds as set forth in the justifications subject to the continued availability of revenues.
B. The Executive Branch shall provide monthly and annual financial reports in compliance with the Cherokee Constitution and laws and as the Tribal Council directs.
C. Budget authority is also provided for financial obligations associated with debt service that are not shown as expenses in the Budget Justifications. Total budget authority is set forth and documented in the Principal Chief's budget estimates�incorporated herein, as revised by the Tribal Council through budget hearings and attached as Exhibit A incorporated herein. Authority to expend grant funds as a result of future awards during FY2007 is authorized, provided that budget amendments adding new accounting units or adjustments to existing accounting units incorporated in the Comprehensive Budget for FY2007 are submitted to the Council within thirty days of the receipts of any such award or notice of funding adjustment.
D. Indirect cost pool expenditures are limited to a rate approved by the Inspector General for use in Fiscal Year 2007.
Section 8 Severability
The provisions of this act are severable and if any part or provision hereof shall be held void the decision of the court so holding shall not affect or impair any of the remaining parts or provisions of this act.
Section (code section) 8. Emergency declared
It being immediately necessary for the welfare of the Cherokee Nation, the Council hereby declares that an emergency exists, by reason whereof this act shall take effect and be in full force after its passage and approval.
Enacted by the Council of the Cherokee Nation on the 2l day of September, 2006.
Meredith Frailey, Speaker, Council of the Cherokee Nation
ATTEST: Don Garvin, Secretary Council of the Cherokee Nation
Approved and signed by the Principal Chief this 28th day of September, 2006.
Chad Smith, Principal Chief Cherokee Nation -
ATTEST: Melanie Knight, Secretary of State Cherokee Nation
YEAS AND NAYS AS RECORDED:
Audra Smoke-Conner Yea Melvina Shotpouch Yea
Bill John Baker Yea Meredith A. Frailey Yea
Joe Crittenden Yea John F. Keener Yea
Jackie Bob Martin Yea Cara Cowan Watts Yea
Phyllis Yargee Yea Buel Anglen Yea
David W. Thornton. Sr. Yea William G. Johnson Yea
Don Garvin Yea Charles "Chuck" Hoskin Yea
Linda Hughes-O'Leary Yea Taylor Keen Yea
Jack Baker Yea
CHEROKEE NATION Exhibit
FY2007 BUDGET - A
ADJUSTMENTS TO PROPOSAL
Adjustments derived from Legislative Review Hearings:
Impact of adjustments to:
i# Program Division Funding Sources Uses Net
Proposed Budget - From Administration $ 350,178,545 $ 348,292,497 $ 1,886,048 Explanation
1 Gen Fund Ops - Unapprop. Surplus Financial Resources Gen Fund 1010280 12,099,994 12,099,994 to recognize FY05/06 undesignated surplus
2 Gen Fund Ops - Dividend Income Financial Resources Gen Fund 1010280 2,000,000 - 2,000,000 to increase dividend estimate closer to '06 actuals
3 Cancer/Diabetes Treatment - do Health Services Gen Fund 1010272 1,500,000 1,500,000 - to recognize the mod-12 item and its carryover
4. Legistar System do Tribal Council Gen Fund 1010135 130,000 130,000 - carryover of legistar implementation
5. Charitable Contributions Office of the Chief Gen Fund 1010042 33,285 (137,555) 170,840 do of film festival and reduction of balance
6. Tribal Bridge Program Community Services Gen Fund 1010464 225,000 (225,000) FY07 bridge program funding
7. Rural Fire Stations Community Services Gen Fund 1010465 300,000 (300,000) FY07 rural fire station funding
8. Individual Water and Sanitation Community Services Gen Fund 1010431 - 500,000 (500,000) FY07 individ water & sanitation
9: Detox Center Health Services Gen Fund 1010258 470,000 470,000 detox carryover
10. Boys & Girls Clubs Career Services Gen Fund 1010529 - 100,000 (100,000) FY07 boys & girls club funding
11. Gen Fund Ops - Tfr out 10 1023030 Financial Services Gen Fund 1010280 1,250,000 (1,250,000) Tfr out to 1023030
12. Minor Emergency Housing Community Services MFT 1023030 1,250,000 1,250,000 Tfr In and FY07 program funding
13. Gen Fund Ops - Tfr out 10 1023065 Financial Resources Gen Fund 1010280 102,000 (102,000) Tfr out to 1023065
14. Cemeteries Preservation Community Services MFT 1023065 102.000 102,000 Tfr In and FY07 cemetery funding initiative
15. Clothing/School Supplies for Kids Human Services Gen Fund 1010458 200,000 (200,000) FY07 clothing for kids funding
16. Legislative Branch Expan Feasibility Tribal Council Gen Fund tbd 100,000 (100,000) Use balance of FY03 Cap-Ex Bond monies if feasible
17 SHS Summer Activities Education Services Gen Fund 1010172 (73,432) 73,432 Budget Correction
18 7th and 8th Grade Education Services Gen Fund 1010173 (105,877) 105,877 Budget Correction
19. Ross Grant Career Services HUD 3551x00 360,000 360,000 - Recognize FY07 Grant Award
20. Voc Ed Scholarships Career Services MFT 1024090 200,000 200,000 - Carryover from Higher Ed fund
21. Employee Appreciation Award Office of the Chief Gen Fund 1010480 2,100,000 (2,100,000) $2.1mm divided equally among all CNO employees
22. National Treasures Education Services Gen Fund tbd 45,000 (45,000) Cultural Initiative - added in Hearings
23. Directed Studies ($850-Dir/10%-Adm) Education Services Gen Fund tbd 935,000 (935,000) New Initiative included in Budget Hearing on 9/8/06
24. Gen Fund Ops - Tfr out to 796xxxx Financial Resources Gen Fund 1010280 250,000 (250,000) Tfr out to 796xxxx
25. Cultural Grounds Improvements Mgmt Resources Cap Projects 796xxior 250,000 250,000 New Initiative included in Budget Hearing on 9/8/06
26 Donation - CN Color Guard Office of the Chief Gen Fund 1010042 10,000 (10,000) New Donation included in Budget Hearing on 9/8/06
27. Sallisaw Creek Park Mgmt Resources Gen Fund 1012360 79,648 (79,648) increase to $100k total
28. Donation - Joint Project-Eastern Band Office of the Chief Gen Fund 1010042 12,500 (12,500) Charitable Contribution Recipient
29. Muskogee Diabetes Program Office of the Chief Gen Fund 1010042 30,000 (30,000) Charitable Contribution Recipient
30. Zoe Institute Office of the Chief Gen Fund 1010042 38,000 (38,000) Charitable Contribution Recipient
31. Gen Fund Ops - Generator Financial Resources Gen Fund 1010280 120,000 120,000 Bond Carryover & Capital Expenditure
32. CN Communities at Large Community Services Gen Fund 1010543 67,473 (67,473) increase to $150k
33. Christmas gift for Employees Office of the Chief Gen Fund 1010480 105,000 (105,000) employee appreciation budget ($50 per empl)
34. CHS Return to Work Health Services Gen Fund 1010266 300,000 (300,000) increase to $1.3m - FY06 level
35. Duty Free Port Feasibility Boards/Commissions Gen Fund tbd 100,000 (100,000) New Initiative included in Budget Hearing on 9/8/06
36. Cancer & Other Chronic Diseases Health Services Gen Fund 1010253 1,000,000 (1,000,000) Increase to $2m
37. Tribal Council - Gen Fund Legislative Branch Gen Fund 1010700 275,930 (275,930) Increase per hearings (id. mod-12 do $49k)
18, Tribal Council - DC Fund Legislative Branch IDC 2041020 162,300 (162,300) Increase per hearings
39. Indirect Cost Pool Recovery Financial Resources IDC 2040000 (162,300) 162,300 Increase in IDC Recovery
40. Elderly transportation program Human Services Gen Fund tbd 50,000 (50,000) New Initiative included in Budget Hearing on 9/8/06
41. Helping Hand Donation - CNI Office of the Chief Gen Fund 1010042 10,000 (10,000) Charitable Contribution Recipient
42 Delaware County Star Program Office of the Chief Gen Fund 1010042 39,000 (39,000) Charitable Contribution Recipient
43 After-School Program Education Services Gen Fund tbd 225,000 (225,000) New Initiative included in Budget Hearing on 9/8/06
Total Adjustments to Proposed Budget $ 18,515,279 $ 12,514,687 $ 6,000,592
Total FY2007 Budget After Adjustments $ 368,693,824 $ 360,807,184 $ 7,886,640 I
Itemized Adjustments by Funding Sources
General Fund - Proposed 47,507,006 46,608,008 898,998
Adjustments 16,353,279 10,352,687 6,000,592
General Fund - Adjusted 63,860,285 56,960,695 6,899,590
Motor Fuel Tax - Proposed 17,024,804 16,698,173 326,631
Adjustments (# 12. 14 & 20) 1,552,000 1,552,000
Motor Fuel Tax - Adjusted 18,576.804 18,250,173 326,631
Indirect Cost Pool - Proposed 95,163 95,163
Adjustments (#38 & 39)
Indirect Cost Pool - Adjusted 95,163 95,163
Capital Projects Fund - Proposed 26,205,000 26,205,000
Adjustments (# 25) 250,000 250,000
Capital Projects Fund - Adjusted 26,455,000 26,455,000
HUD - Proposed 35,832,638 35,832,638
Adjustments (# 19) 360,000 360,000
HUD - Adjusted 36,192,638 36,192,638
Total of Adjustments Itemized
I $ 18,515,279 $ 12,514,687 $ 6,000,592
9/22/2006 @ 1:52 PM