Resolution No. SI-R22-005: Annual Budget Authorization for Fiscal Year 2022-2023

At a duly called meeting of the Council of San Ildefonso Pueblo on the 10th day of June, 2022, the following Resolution was adopted:

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

WHEREAS, 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,

WHEREAS, the Council is authorized to make laws for the Pueblo pursuant to Section 5 of the Agreement; and,

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

WHEREAS, the Pueblo's FY 2022-2023 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,

WHEREAS, for budget purposes, revenues are defined as increases in financial resources received during the year to meet financial obligations incurred during the year; and,

WHEREAS, 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,

WHEREAS, the Governor shall keep the Council informed of the Tribe's financial position by providing the Council with a quarterly (or as needed), written financial statement of the Pueblo; and,

WHEREAS, 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 and Departmental Review and Follow up. The Tribal Council will continue to engage in these efforts for FY 2022-2023, and it should be understood that those outcomes may affect budgets based upon the results of those activities; and,

WHEREAS, 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,

WHEREAS, the Governor's Office, in coordination with the Council's Budget, Finance, and Taxation Committee, developed the proposed budget attached to this Resolution ("FY 2022-2023 Annual Budget") and recommends approval of the attached FY 2022-2023 Annual Budget as summarized below; and,

WHEREAS, the Council has reviewed the proposed FY 2022-2023 Annual Budget and the Budget, Finance, and Taxation Committee's recommendation to approve the Annual Budget.

NOW THEREFORE BE IT RESOLVED, that the Council hereby:

1. Approves and enacts the attached FY 2022-2023 Annual Budget in the total amount of $25,415,930.00 effective July 1, 2022 to June 30, 2023; the total amount of the approved budget includes a 5.9% Cost of Living Adjustment (COLA) for eligible employees in the amount of $171,602.00; and

2. 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

3. Directs the Governor to provide the Council with a monthly report on the expenditure of budget funding; and

4. Directs the Governor to keep the Council informed of the Tribe's financial position by providing the Council with a quarterly (or as needed), written financial statement of the Pueblo; and

5. Directs that deferred (unearned) revenues from Right of Way agreements be placed in a designated investment account and be drawn down annually in distributions equal to the amortized amount for general fund purposes; and

6. Directs that Council approval shall be required for the allocation or usage of any and all unanticipated revenue or additional new funds received during the budget year.

7. Approves and adopts this resolution in accordance with the requirements of the Agreement, according to published Council procedures, and authorizes and directs the Governor or his designee to take such actions as deemed necessary to carry out the intent of this resolution.

CERTIFICATION

The foregoing resolution was duly voted upon by the Council on June 10, 2022, at a meeting with a vote of 10 in favor, 0 opposed, 0 abstaining and 0 absent (Governor presiding and not voting) pursuant to the authority vested in the Council by the Agreement of the Pueblo de San Ildefonso.

M. Wayne Martinez, Council Secretary

COUNCIL REPRESENTATIVE SPONSOR(S): Council Representatives

DELIVERY OF THE RESOLUTION TO THE GOVERNOR:

Resolution No. SI-R22-005 was presented to the Governor of the Pueblo de San Ildefonso

on the 10^th day of June, 2022, pursuant to the Governing document of the Pueblo de San Ildefonso ("Agreement"), GOVERNOR, Sec. 4(c), and will become effective after signature by the Governor or veto override by the Council.

M. Wayne Martinez, Council Secretary

GOVERNOR'S ACTION:

{ X } APPROVED

{ } VETO - RETURNED TO COUNCIL WITH EXPLANATION:

On this 13^th day of June, 2022.

Christopher Moquino, Governor

Presented by the Governor to the Council on the ____ day of ____________, 2022.

COUNCIL'S ACTION:

Override of Governor's veto:

{ } YES

{ } NO

CERTIFICATION

The foregoing resolution was duly voted upon by the Council on _________________, 2022, at a meeting with a vote of ______ in favor, _____ opposed, _____ abstaining and _____ absent (Governor presiding and not voting) pursuant to the authority vested in the Council by the Agreement of the Pueblo de San Ildefonso.

M. Wayne Martinez, Council Secretary

ANNUAL BUDGET AUTHORIZATION FOR FISCAL YEAR 2022-2023

(July 1, 2022 to June 30, 2023)

Annual Budget including all program budgets is attached as a separate document.

Section 1.1. Short Title

This enactment shall be known as the "ANNUAL BUDGET AUTHORIZATION FOR FISCAL YEAR 2022-2023."

Section 1.2. Definitions

(a) "Agreement" means the Pueblo de San Ildefonso Governing Agreement.

(b) "Council" means the Pueblo de San Ildefonso Council.

(c) "Governor" means the Pueblo de San Ildefonso Governor.

(d) "Pueblo" means the Pueblo de San Ildefonso.

Section 1.3. Purpose

The purpose of this Act is to approve the Annual Budget for the Fiscal Year 2022-2023 (July 1, 2022 to June 30, 2023).

Section 1.4. Findings

The Council hereby finds that:

(a) The government of the Pueblo operates on a limited budget.

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

(c) The Pueblo's FY 2022-2023 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.

Section 1.5. Authorizations

The Council hereby:

(a) Approves and enacts the attached FY 2022-2023 Annual Budget in the total amount of $25,415,930.00 effective July 1, 2022 to June 30, 2023; the total amount of the approved budget includes a 5.9% Cost of Living Adjustment (COLA) for eligible employees in the amount of $171,602.00; and

(b) 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

(c) Directs the Governor to provide the Council with a monthly report on the expenditure of budget funding; and

(d) Directs the Governor to keep the Council informed of the Tribe's financial position by providing the Council with a quarterly (or as needed), written financial statement of the Pueblo; and

(e) Directs that deferred (unearned) revenues from Right of Way agreements be placed in a designated investment account and be drawn down annually in distributions equal to the amortized amount for general fund purposes; and

(f) Directs that Council approval shall be required for the allocation or usage of any and all unanticipated revenue or additional new funds received during the budget year.

(g) Approves and adopts this resolution in accordance with the requirements of the Agreement, according to published Council procedures, and authorizes and directs the Governor or his designee to take such actions as deemed necessary to carry out the intent of this resolution.

Section 1.6. Sovereign Immunity

Nothing in this Act waives the sovereign immunity of the Pueblo or any of its representatives, officers, or employees.

Section 1.7. Severability

If a court of competent jurisdiction finds any provision of this Budget to be invalid or illegal under applicable law, such provision shall be severed from this Budget and the remainder of this Budget shall remain in full force and effect.