Chapter 13.20
MANAGEMENT AND FINANCES
Sections:
13.20.005 Management personnel.
13.20.020 User rate and fee schedule.
13.20.060 Disbursements and receipts.
13.20.070 Records and accounts.
13.20.080 Exclusive use of funds.
13.20.120 Repealed.
13.20.130 Power to acquire property and rights.
13.20.140 Regulations and policy.
13.20.150 Regulation – Policy suspension or alteration.
13.20.005 Management personnel.
The Utility Department shall manage the daily business and operating affairs of the Utility Department. The Tulalip Tribes through the Tulalip Tribes’ Employment Department may provide for hiring and contracting personnel for the care and maintenance of the Public Utilities, and shall establish compensation rates consistent with the Tribes’ approved budget. The Department may delegate only those management and finance duties that are not specifically designated as duties to be performed exclusively by the Utility Department.
The Finance Department, in coordination and consultation with the Utility Department, shall manage accounts payable, accounts receivable (billings, cash receipting and adjustments), finance compliance, grants, payroll, budgetary compliance, treasury management, and duties that affect the general ledger. [Res. 2016-164].
13.20.010 Annual budget.
The Utility Department shall follow the Tulalip Tribes’ Budget Policy as adopted. The Utility Department shall establish an annual operating budget enumerating the necessary costs of Utilities’ operation, maintenance, administration, personnel, liability and other insurance, replacement and a reserve for major repairs and replacements. The budget shall be broken down by type of service (water or sewer) and by service district. The Utility’s annual operating budget shall be presented to the Board for its approval prior to the commencement of the Utility Department’s fiscal year.
The Utility Department may establish a capital improvement budget, which shall include a capital improvement fees, special assessments and other related costs. Such capital improvement budget shall be sent to all users for public comment consistent with TTC 13.40.020. [Res. 2016-164; Ord. 76 § 4.02, 12-6-2004 (Res. 2004-467)].
13.20.020 User rate and fee schedule.
The annual budget shall be used to determine the rate and fee schedules to be charged to the users of public utilities. The budget and fee schedule shall be approved by the Tulalip Tribes Board of Directors prior to implementation. [Res. 2016-164; Ord. 76 § 4.03, 12-6-2004 (Res. 2004-467)].
13.20.030 Fiscal year.
The fiscal year for the Utility shall be the same as the fiscal year of the Tulalip Tribes. [Res. 2016-164; Ord. 76 § 4.04, 12-6-2004 (Res. 2004-467)].
13.20.040 Depository.
The depository of the Utility shall be a separate commercial account or accounts in any bank or banks selected by the Tulalip Tribes. Said account shall be in the name “Tulalip Utility Department.” Said accounts shall be fully insured by an agency of the United States government. The Utility Department Manager and Public Works Executive Director shall receive a copy of the bank statement each month. [Res. 2016-164; Ord. 76 § 4.05, 12-6-2004 (Res. 2004-467)].
13.20.050 Investments.
Funds on deposit in excess of 30 days’ working capital, including but not limited to funds which represent the proceeds of bonds or notes issued to finance any long-term construction project, may be invested according to Tulalip Tribes Investment Policy as adopted. [Res. 2016-164; Ord. 76 § 4.06, 12-6-2004 (Res. 2004-467)].
13.20.060 Disbursements and receipts.
The Utility Department shall determine the distribution of funds required for the operation, maintenance and management of the Utility Department. Disbursements shall be initiated by the Utility Department. The checks written on accounts shall be consistent with the Policies and Procedures of the Finance Department. Cash receipts will be deposited intact, as to amount, in the depositor promptly. Receipts will be issued for all cash received and copies filed and retained for accounting purposes. [Res. 2016-164; Ord. 76 § 4.07, 12-6-2004 (Res. 2004-467)].
13.20.070 Records and accounts.
Financial records from daily operations shall be maintained on site at the Finance Department Office for all expenditures and receipts from payments for services.
Financial records for investments, and returns on investments, and any other financial matters necessary for operation of the Utility Department may be maintained within the Finance Department, with a monthly report to the Utilities Manager and Public Works Executive Director.
All accounting records for the Utility shall be maintained in accordance with Generally Accepted Accounting Principles (“GAAP”) and Government Accounting Standards Board (“GASB”). [Res. 2016-164; Ord. 76 § 4.08, 12-6-2004 (Res. 2004-467)].
13.20.080 Exclusive use of funds.
The funds accrued by the Utility and kept on deposit are for the exclusive use of the Department for the necessary operation, maintenance, and management of the public utilities of the Tulalip Tribes. Utility Department funds shall not be transferred or loaned to the Tribal General Fund or any other accounts of the Tribes or other Tribal government departments, except to pay for services provided to the Utility by other Tribal government departments, such as, but not limited to, the Tulalip Tribes Indian Health Service Sole Source Program. [Res. 2016-164; Ord. 76 § 4.09, 12-6-2004 (Res. 2004-467)].
13.20.090 Audits and reports.
The accounts of the Utility Department will be audited annually at the close of the fiscal year at the expense of the Tulalip Tribes. Annual and periodic financial reports will be submitted by the Finance Department to the Board. Annual and periodic operations reports will be submitted by the Utility to the Board. The Utility Department may request a separate audit specific to their Department at their expense. [Res. 2016-164; Ord. 76 § 4.10, 12-6-2004 (Res. 2004-467)].
13.20.100 Bonding.
Any person(s) designated to handle funds for the Utility Department shall be bonded for amounts not less than $100,000 per person. [Res. 2016-164; Ord. 76 § 4.11, 12-6-2004 (Res. 2004-467)].
13.20.110 Insurance.
Fire and other insurance on property owned or used by the Utility Department or on property in which the Utility Department has an insurable interest shall be provided by the Utility in amounts and type of coverage specified by the Tribes. Insurance may be part of the Tribes’ policies with the expenses thereof prorated to the Utility if so directed by the Board. [Res. 2016-164; Ord. 76 § 4.12, 12-6-2004 (Res. 2004-467)].
13.20.120 Petty cash.
Repealed by Res. 2016-164. [Ord. 76 § 4.13, 12-6-2004 (Res. 2004-467)].
13.20.130 Power to acquire property and rights.
The Tulalip Tribes on behalf of the Utility Department may acquire by purchase all lands, property rights, water, and water rights, both within and without the Reservation, necessary for its purposes provided (1) title to all such property so acquired in restricted fee status pursuant to 25 U.S.C. § 403a-2 for the use and benefit of the Tulalip Tribes in the case of real property and in the name of the Tulalip Tribes in the case of other property, and (2) no real property shall be acquired without permission of the Board. The Utility Department may lease real or personal property necessary for its purposes for a term of years for which such leased property may reasonably be needed where such property may not be needed permanently or substantial savings to the Utility Department can be affected thereby. [Res. 2016-164; Ord. 76 § 4.14, 12-6-2004 (Res. 2004-467)].
13.20.140 Regulations and policy.
The Utility Department shall have the authority to adopt appropriate regulations and policy as needed to implement the provisions contained in this title provided they do not conflict with other Tribal policies. [Res. 2016-164; Ord. 76 § 4.15, 12-6-2004 (Res. 2004-467)].
13.20.150 Regulation – Policy suspension or alteration.
No regulation duly adopted by the Utility Department may be suspended or altered by any person without prior written authorization of the Utility Department. [Res. 2016-164; Ord. 76 § 4.16, 12-6-2004 (Res. 2004-467)].
13.20.160 Amendments.
The Utility Department shall recommend amendments to this title that it believes necessary to promote the efficient, cost-effective and self-sufficient operation of the Utility Department, and shall present such amendments to the Board for approval. [Res. 2016-164; Ord. 76 § 4.17, 12-6-2004 (Res. 2004-467)].
13.20.170 Grievances.
Any customer, or any applicant for utility services, who is aggrieved by any action of the Utility may file a grievance with the Utility Department. The Utility Department shall abide by the regulations set forth in this title and shall handle such grievances in a manner which provides for fair resolution.
All decisions by the Utility Department on matters that have been submitted for grievance under the Utility Department’s grievance procedures shall be considered final. Final decisions of the Utility Department may be appealed by an aggrieved party only on the basis that the Utility Department’s grievance procedures were not followed, or that due process was denied. [Res. 2016-164; Ord. 76 § 4.18, 12-6-2004 (Res. 2004-467)].