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A RESOLUTION REQUESTING AN AUDIT AND THE INVESTIGATION OF COVID-19 EMERGENCY RELIEF FUNDS AND CALLING FOR A FORMAL HEARING BY THE TRIBAL COUNCIL
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WHEREAS, the Cherokee Nation since time immemorial has exercised the sovereign rights of self-government on behalf of the Cherokee people;
WHEREAS, the Cherokee Nation declared a state of emergency on March 16, 2020 due to the global COVID-19 pandemic;
WHEREAS, Cherokee Nation was awarded approximately Five-Hundred Million Dollars ($500,000,000.00) in CARES Act funding by the United States government for the health and safety of its citizens as provided for by federal law;
WHEREAS, Cherokee Nation has allocated the CARES Act funding for the safety, health and recovery of its citizens and branded in part as the Respond, Recover and Rebuild Project (RRR).
WHEREAS, Article X, Sections 2, 4 and 8 of the Cherokee Nation Constitution and Title 62 of the Cherokee Nation Code Annotated requires the Cherokee Nation Tribal Council “Council” to provide by law an annual expenditure of funds specifying the purpose and source of such funds, and that money so designated shall be used for no other purpose;
WHEREAS, the Council finds that it is vital in a democratic society that access to public programs and documents be accessible to its citizens with minimum delay and costs;
THEREFORE BE IT RESOLVED, that the Council hereby calls for an full investigation and accounting records of all CARES ACT funding administered by the treasurer of the Cherokee Nation.
BE IT FURTHER RESOLVED, that the Council specifically requests that such investigation and accounting records to include but not be limited to, all invoices and grants; the true source of the emergency funds disbursed; a line item detail of individual amounts distributed; a line item detail of any expenditures on products; equipment and services; total number of applications received; total number of applications approved and denied; and any written program guidelines or application forms used to administer these funds;
BE IT FURTHER RESOLVED, that the Council specifically requests that such investigation and accounting records to include but not be limited to, all paid and unpaid invoices to Cherokee Nation from Cherokee Nation Businesses requesting reimbursement from CARES Act Relief Fund dollars; Supporting detailed general ledger documentation related to the invoice request from CNB to CN, i.e., all excel spreadsheets in searchable format (subtotaled and totaled) to include all the following for each individual expenditure; Date, account, subaccount, activity, description and amount.
BE IT FURTHER RESOLVED, that the Council hereby requests that Cherokee Nation Evaluation and Compliance and the Treasurer of the Cherokee Nation conduct this investigation and full accounting records;
BE IT FURTHER RESOLVED, that the Council reserves the right to hire an outside private financial firm to conduct a forensic audit of the Cherokee Nation CARES Act Relief funds and the awardees of secondary grants.
BE IT FURTHER RESOLVED, that the Council requests that this investigation be completed and made public within thirty (30) days of the passage of this resolution;
BE IT FURTHER RESOLVED, that the Council shall conduct a formal hearing upon the findings of such audit as duly authorized in 19 CNCA § 51, et seq. (“Cherokee Nation Subpoena and Investigation Act of 2000”).