6.3.21.010 Findings

(a) The Pueblo de San Ildefonso ("Pueblo') is a sovereign and self-governing Tribe, recognized as such by the United States of America; and

(b) The voters of the Pueblo approved a Governing Agreement ("Agreement") for the Pueblo on November 19, 2011, and the Bureau of Indian Affairs approved the Agreement on December 21, 2011, pursuant to Federal law; and

(c) The Council is authorized to make laws for the Pueblo pursuant to Section 5 of the Agreement; and

(d) Section 5(a)(ii)(A) of the Agreement requires the Pueblo to enact an Annual Budget that includes all projected revenues and expenditures; and

(e) The Pueblo's FY 2020-2021 Annual Budget consists of three (3) fund types within the financial system: the General Fund that is the basic operating fund that accounts for everything not accounted for in another governmental fund; the Special Revenue Fund that is specific revenue fund sources that are limited to being used for a particular purpose; and the Capital Projects Fund for fund accounts for the construction, rehabilitation, and acquisition of capital assets, such as land, buildings, equipment, and roads; and

(f) For budget purposes, revenues are defined as increases in financial resources received during the year to meet financial obligations incurred during the year; and

(g) As part of fiscal responsibility the Council directs that programs, when both federal or other funding as well as General Funds are budgeted, utilize and exhaust outside sources of funding first before utilizing Tribal funds (General Fund); and

(h) The Governor shall keep the Council informed of the Tribe's financial position by providing the Council with a monthly, written financial statement of the Pueblo; and

(i) The FY 2020-2021 estimated revenue projection is going to be short by about $400K due to COVID-19 activities that halted and postponed construction activities that would have generated additional tax revenue to the Pueblo. The Tribal Council realized the need to make reductions for FY 2020-2021 based on that number to maintain balanced budget projections because of continual COVID-19 problems. Through discussions between the Executive and Legislative Branches, reductions were made to the original submitted FY 2020-2021 drafts to meet revenue expectations; and

(j) Because of the COVID-19 pandemic and the need to prioritize Pueblo member's health and safety, the Tribal Council has been delayed in working on several important pieces that may have affected the outcomes of Scopes of Work, programs, and budget adjustments. These projects included restructure of the Pueblo Organizational Chart, detailed Wage and Compensation Scale, Personnel Policy and Departmental Review and Follow up. The Tribal Council will continue to engage in these efforts for FY 2020-2021, and it should be understood that those outcomes may affect budgets based upon the results of those activities; and

(k) As part of the close fiscal monitoring of revenues, it is imperative that the Pueblo properly identify, record, and maximize use of revenues generated from long term right-of-way agreements for Pueblo property, and

(l) The Governor's Office, in coordination with the Council's Budget, Finance, and Taxation Committee, developed the proposed budget attached to this Resolution ("FY 2020-2021 Annual Budget") and recommends approval of the attached FY 2020-2021 Annual Budget as summarized below; and

(m) The Council has reviewed the proposed FY 2020-2021 Annual Budget and the Budget, Finance, and Taxation Committee's recommendation to approve the Annual Budget.