Title GWE General Welfare Exclusion

Chapter GWE.1 General Welfare Exclusion Ordinance of the Lac Courte Oreilles Band of Lake Superior Chippewa Indians

Preamble

This ordinance is enacted pursuant to the inherent sovereign authority of the Lac Courte Oreilles Band of Lake Superior Chippewa Indians to promote the traditional value that children are the most important asset of the Tribe, which predates its Treaties of 1825, 1826, 1837, 1842, 1847 and 1854 with the United States Government. In the implementation of this inherent sovereign authority, Article V, § 1 (h) of the Amended Constitution and By-laws of the Lac Courte Oreilles Band of Lake Superior Chippewa Indians empowers the Tribal Governing Board to: "engage in any business that will further the social or economic well-being of members of the Band or undertake any programs or projects designed for the economic advancement of the people" and pursuant to Article V, §1(j) "to administer any funds within the control of the Band; to make expenditures from available funds for public purposes…All expenditures by the Governing Board shall be in accord with a previously approved budget, and the amount so paid shall be a matter of public record at all times." As such the Tribal Governing Board adopts this Ordinance to memorialize and confirm existing procedures used in the administration of general welfare assistance programs and services and is not to be construed as the creation of new general welfare assistance rights that previously did not exist. Assistance provided prior to the enactment of this Ordinance is hereby ratified and confirmed as general welfare assistance pursuant to the authority of the Tribal Constitution. It is intended to establish a framework to improve the coordination of general welfare doctrine compliance. Programs and Services referred to herein must be authorized by independent action of the Tribe or its designees.

Subchapter GWE.1.1 Introduction

GWE.1.1.010 Title

This ordinance shall be known as the General Welfare Exclusion Ordinance of the Lac Courte Oreilles Band of Lake Superior Chippewa Indians (hereinafter "Tribe").

GWE.1.1.020 Authority

This ordinance is enacted pursuant to the inherent sovereign authority of the Lac Courte Oreilles Band of Lake Superior Chippewa Indians. In the implementation of this inherent sovereign authority, Article V, § 1 (h) and (j) of the Amended Constitution and By-laws of the Lac Courte Oreilles Band of Lake Superior Chippewa Indians empowers the Tribal Governing Board to: "engage in any business that will further the social or economic well-being of members of the Band or undertake any programs or projects designed for the economic advancement of the people" and pursuant to Article V, §1(j) "to administer any funds within the control of the Band; to make expenditures from available funds for public purposes…All expenditures by the Governing Board shall be in accord with a previously approved budget, and the amount so paid shall be a matter of public record at all times." On September 18, 2014, the Tribal General Welfare Exclusion Act of 2014 passed both houses of Congress, and was signed into law on September 29, 2014. The Tribal Governing Board now expressly embraces the forgoing principles as an integral part of this Ordinance and as guiding principles in construing the Tribe's compliance with Code Section 139E, the Safe Harbor Rules, and the General Test. The assistance payments and services authorized by this Ordinance are intended to qualify for favorable tax treatment under the general welfare doctrine to the fullest extent permitted by law and shall be construed accordingly.

GWE.1.1.030 Purpose

This ordinance:

(a) The purpose of this Ordinance is to further empower Tribal self-determination.

(b) The Tribal Governing Board have a long history of providing critical benefits to Tribal Members, and these programs are fundamental to the sovereignty and cultural integrity of the Tribe. The Tribe, and not the IRS, are in the best position to determine the needs of their members and provide for the general welfare of their tribal citizens and communities.

GWE.1.1.040 Effective Date

Except as otherwise provided in specific sections, the provisions of this ordinance shall be effective on the date adopted by the Tribal Governing Board.

GWE.1.1.050 Interpretation

The provisions of this ordinance:

(a) Shall be liberally construed in favor of the Tribe as the Indian General Welfare Exclusion Act requires that "any ambiguities in new Code section 139E shall resolved by the IRS in favor of Indian Tribal governments and deference shall be given to Indian Tribal governments for programs administered and authorized by the Tribe to benefit the general welfare of the Tribal community."

(a) Shall not be deemed a limitation or repeal of any other tribal power or authority.

(b) Does not waive the sovereign immunity of the Tribe in any respect.

GWE.1.1.060 Severability and Non-Liability

If any section, provision or portion of this ordinance is adjudged unconstitutional or invalid by a Court of competent jurisdiction, the remainder of this ordinance shall not be affected thereby. The Tribe further asserts immunity on its part and that of its agencies, employees, and/or agents from any action or damages that may occur as a result of reliance upon and conformance with this ordinance.

GWE.1.1.070 Repeal of Inconsistent Tribal Ordinances

All ordinances and resolutions inconsistent with this ordinance are hereby repealed. To the extent that this ordinance imposes greater restrictions than those contained in any other tribal law, code, ordinance or regulation, the provisions of this ordinance shall govern.

Subchapter GWE.1.2 Definitions

GWE.1.2.010 General Definitions

Any term not defined in this section shall be given its ordinary meaning. The following terms, wherever used in this ordinance, shall be construed to apply as follows, except where the context indicates otherwise:

(a) "Assistance" means any Program benefits or payments that qualify for tax free treatment under the General Welfare Exclusion.

(b) "Beneficiary" means any person or persons entitled to receive Assistance in accordance with specific Program guidelines. Programs designed to qualify for exemption under Code Section 139E may benefit Members, spouses of a Member, and/or Dependents of a Member. Programs designed to meet the Safe Harbor may benefit any Member or Qualified Nonmember.

(d) "Compensation" for services should reflect that qualifying Programs are not disguised employment. However, this shall not prevent the Tribe from structuring Programs with community service ties so long as such ties are consistent with the General Welfare Exclusion. For example, Programs similar to the Workforce Investment Act may include tax free Assistance.

(e) "Constitution" means the Constitution of the Lac Courte Oreilles Band of Lake Superior Chippewa Indians.

(f) "Custodian" means a person having care and custody of a child under any arrangement with the child's parent or guardian or pursuant to order of the Tribal or State Court.

(g) "General Welfare Exclusion" means assistance shall be treated as non-taxable so long as it satisfies the requirements under Code Section 139E, it is provided under a Safe Harbor Program, or it meets the General Test.

(h) "General Test" means assistance will be treated as meeting the General Test under the General Welfare Exclusion if the benefits are:

(1) paid by or on behalf of a Tribe,

(2) under a social benefit program,

(3) based on either needs of the Indian community itself or upon individual needs of the recipient (which need not be financial in nature), and

(4) are not Compensation for services or per capita payments.

(i) "Lavish" or "Extravagant" Except as otherwise required for compliance with final guidance issued under Code Section 139E following consultation, lavish and extravagant shall be determined by the Tribal Governing Board in its sole discretion based on all facts and circumstances, taking into account needs unique to the Tribe as well as the social purpose being served by the particular Assistance at hand.

(j) "Ordinance" means the General Welfare Ordinance.

(k) "Pay" or "Paid" or "Payment" means pay or reimbursement in whole or in part.

(l) "Program" or "Approved Program" means any program established by or under authority of the Tribal Governing Board, including any program authorized through the annual budget process, to provide Assistance hereunder. A program shall not fail to be treated as an Indian tribal government Program solely by reason of the Program being established by tribal custom or government practice.

(m) "Promotion of the General Welfare" or "Social Benefit" should reflect a goal or goals established by the Tribal Governing Board for the promotion of the general welfare of the Tribe, for example, in furtherance of tribal self-determination, culture and tradition.

(n) "Qualified Nonmember" means a spouse, former spouse, legally recognized domestic partner or former domestic partner, ancestor, descendant, or Dependent of a member of the Tribe. Individual Tribal Programs may, but are not required to, cover Qualified nonmembers.

(o) "Reservation" means the reservation of the Lac Courte Oreille Reservation boundaries or, if the context so permits, any other Indian reservation as defined in Internal Revenue Code Section 162(j).

(p) "Safe Harbor Program" shall refer to a Program that meets the safe harbor requirements set forth herein and IRS Revenue Procedure 2014-35, as the same may hereafter be amended. Need shall be presumed for Assistance provided under a Safe Harbor Program.

(q) "Service Area" has the same meaning as in 25 C.F.R. Section 20.100.

(r) "Spouse" shall be determined in accordance with Tribal laws, customs and traditions.

(s) "Tribal Governing Board" means Lac Courte Oreilles Tribal Governing Board

Subchapter GWE.1.3 Indian General Welfare Benefits (Code Section 139E)

GWE.1.3.010 . Non-Binding Designation

General welfare services and payments hereunder are paid from assets of Tribal Governing Board; all payments are based on budget availability, and the Tribal Governing Board does not guarantee any payments hereunder. Benefits paid hereunder on the basis of need shall not be treated as a resource of the Member for any purpose. The Tribal Governing Board reserves the right to cancel, adjust, modify or revoke any benefits that are treated as a resource of the Tribal Member.

GWE.1.3.020 Indian General Welfare Benefits (Code Section 139E)

Programs that meet the following criteria for exemption under Code Section 139E shall be treated as non-taxable Assistance under the General Welfare Exclusion without the applicant having to demonstrate individual need.

GWE.1.3.030 General Criteria for Qualification Under Code 139E

Each payment must be made or service provided to or on behalf of a Member (or any Spouse or Dependent of the Member) pursuant to a Program under this Ordinance shall be treated as non-taxable Assistance under the General Welfare Exclusion so long as the following criteria are met:

(a) The Program is administered under specified guidelines and does not discriminate in favor of the members of the governing body of the Tribe;

(b) Program benefits are available to any Tribal Member who meets such guidelines;

(d) Program benefits are not Lavish or Extravagant; and

(e) Program benefits are not Compensation for services.

GWE.1.3.040 Ceremonial Activities

Any items of cultural significance, reimbursement of costs, or cash honorarium for participation in cultural or ceremonial activities for the transmission of tribal culture shall not be treated as Compensation for services.

GWE.1.3.050 Special Effective Dates

Code Section 139E is effective for Assistance in taxable years for which the period of limitations on a refund or credit under Code Section 6511 has not expired. If the period of limitation on a refund or credit resulting from the application of Code Section 139E (a) would otherwise expire before the one-year period beginning on the date of the enactment of Code Section 139E, a refund or credit (to the extent attributed thereto) may be made or allowed if a claim is filed before the close of such one-year period.

GWE.1.3.060 Safe Harbor Programs

Programs that meet the following general criteria for safe harbor treatment, and provide qualifying safe harbor benefits, shall be treated as non-taxable Assistance under the General Welfare Exclusion without the applicant having to demonstrate individual need.

GWE.1.3.070 General Criteria for Safe Harbor Treatment

Each Safe Harbor Program shall satisfy the following general criteria:

(a) The benefit is provided under a specific Approved Program of the Tribe

(b) The Program has written guidelines specifying how individuals may qualify for the benefit;

(c) The benefit is available to any tribal member, Qualified Nonmember, or identified group of Tribal Members or Qualified Nonmembers who satisfy the Program guidelines, subject to budgetary restraints;

(d) The distribution of benefits from the Program does not discriminate in favor of the governing body of the Tribe;

(e) The benefit is not Compensation for services; and

(f) The benefit is not Lavish or Extravagant under the facts and circumstances

GWE.1.3.080 Qualifying Safe Harbor Benefits

The following benefits may be provided under a Safe Harbor Program. The benefits listed in the parenthetical language herein are illustrative only, rather than an exhaustive list. Thus, a benefit may qualify for exclusion from gross income as a Safe Harbor Program even though the benefit is not expressly described in the parenthetical language herein, provided that it meets all other requirements of Article VI and Revenue Procedure 2014-35 (as may be amended):

(a) Housing programs. Programs relating to principal residences and ancillary structures that are not used in any trade or business, or for investment purposes that:

(1) Pay mortgage payments, down payments, or rent payments (including but not limited to security deposits) for principal residences.

(2) Enhance habitability of housing, such as by remedying water, sewage, or sanitation service, safety issues (including but not limited to mold remediation), or heating or cooling issues.

(3) Provide basic housing repairs or rehabilitation (including but not limited to roof repair and replacement).

(4) Pay utility bills and charges (including but not limited to water, electricity, gas, and basic communications services such as phone, internet, and cable).

(5) Pay property taxes or make payments in lieu of taxes (PILOTs).

(b) Educational Programs. Programs that:

(1) Provide students (including but not limited to post-secondary students) transportation to and from school, tutors, and supplies (including but not limited to clothing, backpacks, laptop computers, musical instruments, and sports equipment) for use in school activities and extracurricular activities.

(2) Provide tuition payments for students (including but not limited to allowances for room and board on or off campus for the student, spouse, domestic partner, and Dependents) to attend preschool, school, college or university, online school, educational seminars, vocational education, technical education, adult education, continuing education, or alternative education.

(3) Provide for the care of children away from their homes to help their parents or other relatives responsible for their care to be gainfully employed or to pursue education.

(4) Provide job counseling and programs for which the primary objective is job placement or training, including but not limited to allowances for expenses for interviewing or training away from home (including but not limited to travel, auto expenses, lodging, and food); tutoring; and appropriate clothing for a job interview or training (including but not limited to an interview suit or a uniform required during a period of training).

(c) Elder and disabled programs. Programs for individuals who have reached age 55 or are mentally or physically disabled (as defined under applicable law, including but not limited to tribal government disability codes or laws) that provide:

(1) Meals through home-delivered meal programs or at a community center or similar facility.

(2) Home care such as assistance with preparing meals or doing chores, or day care outside the home.

(3) Local transportation assistance.

(4) Improvements to adapt housing to special needs (including but not limited to grab bars and ramps).

(d) Cultural and religious programs. Programs that:

(1) Pay expenses (including but not limited to admission fees, transportation, food, and lodging) to attend or participate in an Indian Tribe's cultural, social, religious, or community activities such as pow-wows, ceremonies, and traditional dances.

(2) Pay expenses (including but not limited to admission fees, transportation, food, and lodging) to visit sites that are culturally or historically significant for the Tribe, including but not limited to other Indian reservations.

(3) Pay the costs of receiving instruction about the Tribe's culture, history, and traditions (including but not limited to traditional language, music, and dances).

(4) Pay funeral and burial expenses and expenses of hosting or attending wakes, funerals, burials, other bereavement events, and subsequent honoring events.

(5) Pay transportation costs and admission fees to attend educational, social, or cultural programs offered or supported by the Tribe.

(e) Other qualifying assistance programs. Programs that:

(1) Pay transportation costs such as rental cars, substantiated mileage, and fares for bus, taxi, and public transportation between an Indian reservation, service area, or service unit area and facilities that provide essential services to the public (such as medical facilities and grocery stores).

(2) Pay for the cost of transportation, temporary meals, and lodging of a Tribal Member or Qualified Nonmember while the individual is receiving medical care away from home.

(3) Provide assistance to individuals in exigent circumstances (including but not limited to victims of abuse), including but not limited to the costs of food, clothing, shelter, transportation, auto repair bills, and similar expenses.

(4) Pay costs for temporary relocation and shelter for individuals displaced from their homes (including but not limited to situations in which a home is destroyed by a fire or natural disaster).

(5) Provide assistance to individuals temporary displaced from their homes for the costs of food, clothing, transportation, auto repair bills, and similar expenses.

(6) Provide assistance for transportation emergencies (for example, when stranded away from home) in the form of transportation costs, a hotel room, and meals.

(7) Pay the cost of nonprescription drugs (including but not limited to traditional Indian tribal medicines).

Subchapter GWE.1.4 Programs Meeting the General Test

GWE.1.4.010 Programs Meeting the General Test

Programs that do not qualify for non-taxable treatment under Code Section 139E or under an IRS Safe Harbor, will nonetheless be treated as non-taxable if Program benefits meet the General Test for treatment under the General Welfare Exclusion. For purposes of the General Test only, needs must be shown in one manor described in GWE.1.4.20 or GWE.1.4.030.

GWE.1.4.020 Individual Needs

Individual Needs. Certain Programs may be based on individual need, rather than an overall need of the Tribe. For those Programs, the Tribal Governing Board may establish income guidelines unique to the Tribe or may use readily available income guidelines used by state or federal programs to demonstrate individual or family need. When individual or family need must be shown, the Program may take into account individual circumstances or extraordinary need to overcome presumptions based on income alone.

GWE.1.4.030 Community Needs

Certain Programs may be based on community needs, which are so important to the self-determination, culture and traditions of the Tribe that Assistance may be deemed necessary regardless of individual income or wealth. For example, states provide public education to all citizens regardless of individual income or wealth. Some Programs may address both individual and community-based needs. The Tribal Governing Board reserves the right to require any applicant applying for consideration based on non-financial or community-based needs to demonstrate how the Program benefits will benefit the tribal community as a whole, including preservation of culture, tradition and self-determination. Approval based on non-financial need criteria is made on a facts and circumstances basis and will be guided by traditional values and culture. A Program will be deemed to be based on community or non-financial needs if so designated by the Tribal Governing Board.

GWE.1.4.040 Purpose of the Program

All Assistance disbursed pursuant to this Ordinance shall be designed to promote the general welfare, self-determination, culture and tradition of the Tribe. The Tribal Governing Board shall establish objectives for the furtherance of the general welfare, self-determination, culture and tradition of the Tribe and assess progress on said objectives in connection with its budgeting and/or strategic planning process. Approved Programs shall be renewed, established, modified, or terminated based upon the needs of the Tribe as compared to the objectives set by the Tribal Governing Board from time to time hereunder. All Programs hereunder shall provide a social benefit for the promotion of the general welfare of the Band and be limited to purposes consistent with treatment under this Ordinance. Such purposes may include, for example, and not by way of limitation, assistance for medical care, food, shelter, health, education, subsistence, housing, elder and disabled care, assistance to meet cultural, traditional and religious needs of the Tribe and its membership, and assistance to promote self-sufficiency, self-determination, Tribal image, entrepreneurship, and the employment of Tribal Members. Designation by the Tribal Governing Board if a Program as falling under this Ordinance shall be conclusive evidence that the Tribal Governing Board, following a good faith review of Tribal needs and goals, has determined that said Program is established to achieve a social benefit and to promote the general welfare of the Tribe.

GWE.1.4.050 Eligibility and Application Procedures

Each approved Program shall set forth the specific eligibility rules and limitations applied to that Program. Each designated department shall present program descriptions, which include eligibility rules and limitations, along with application forms and procedures, for approval by the Tribal Governing Board or its designee. Only those descriptions, application forms and procedures which are approved by the Tribal Governing Board or its designee shall be in force and effect. Program guidelines may limit benefits to an identified group of Members or Qualified Nonmembers, as applicable. All Programs may be limited by budget availability. In the absence of specific Program guidelines to the contrary, all Programs shall be deemed to incorporate eligibility criteria necessary for compliance with Code Section 139E.

All Assistance disbursed or provided pursuant to this Ordinance must be used for the purpose stated in the approved Program description, and any application for the applicable Assistance. The Tribe or its designee shall keep books or records deemed appropriate to demonstrate compliance with the Ordinance. Recipients of benefits hereunder are responsible for maintaining books or records as may be required for substantiation to the IRS for individual income tax purposes. In the event that Assistance payments and/or services are used or pledged for a purpose inconsistent with the purpose set forth in the applicable approved Program or the Member's application, the Tribal Governing Board or designee may require the repayment of the welfare assistance payment. The Tribal Governing Board or designee is authorized to offset any other payments owed to a Tribal member if such an offset is necessary to secure repayment of a welfare assistance payment in accordance with this Section.

GWE.1.4.060 Limitations on Welfare Assistance Payments

The Tribal Governing Board, within its annual budgets, by resolution or by motion, may adopt guidelines establishing the maximum Assistance payments to be made to Tribal members for certain specified purposes or programs or may delegate the establishment of such limitations to the program level. Such guidelines may also include, by way of example, factors to be considered in determining whether deviations from the general payment limitations should be permitted. Departments charged with administering particular programs may be delegated authority to adopt program guidelines to the extent not contrary to the overall guidelines and limitations established by the Tribal Governing Board. In no event shall Assistance be lavish or extravagant.

GWE.1.4.070 Annual Budgeting: Unfunded Program

The Tribal Governing Board, through its annual budgeting process, by resolution or by motion, shall designate those funding sources that are available for the payment of Assistance benefits. Notwithstanding anything to the contrary, the Assistance payments authorized hereunder shall be “unfunded” for tax purposes and no Beneficiary shall have an interest in or right to any funds budgeted for or set aside for Assistance payments until actually paid. Assistance benefits shall remain assets of the Tribe until distributed, and the Approved Programs shall be administered to avoid premature taxation through the doctrines of constructive receipt and/or economic benefit.

GWE.1.4.080 Forfeiture

Notwithstanding anything herein to the contrary, Assistance benefits may be revoked or forfeited for any Beneficiary who is found to have misapplied program funds or to have made any misrepresentations during the application process. Assistance may also be forfeited should said benefits be treated as a resource to the detriment of the Tribe or a Beneficiary. The Tribe shall have a right of recovery with regard to any excess or improper payments hereunder.

GWE.1.4.090 Programs Not Limited to Means Testing

Programs that qualify under Code Section 139E or the IRS Safe Harbor shall not require a showing of individual need or means testing in order to achieve non-taxable treatment under the General Welfare Exclusion. The Tribe also reserves the right to provide community-based Programs and Programs based on non-financial need under the General Test that are not individually means tested. The Tribe recognizes that means testing can distort certain tribal cultural and community values. The Tribe has participated in consultation with the United States Treasury Department and IRS and will evaluate Programs periodically as guidance is further developed through consultation with the Tribe.

GWE.1.4.100 Other Tax Exemptions

Notwithstanding anything herein to the contrary, the Tribe reserves the right to waive income limits or needs basis criteria, to the extent otherwise applicable, for expenditures that otherwise qualify for tax exemptions including tax exemptions under Titles 25 or 26 of the United States Code so long as the conditions for exemption are met. Without limitation, this includes Member medical benefits exempt under Section 9021 of the Patient Protection and Affordable Care Act of 2010 (Code Section 139D) and per capita expenses exempt under 25 U.S.C. Sections 1407 and 1408.

Chapter GWE.2 General Welfare Services Immediate Assistance Funds

Subchapter GWE.2.1 General Welfare Services Immediate Assistance Funds

GWE.2.1.010 Policy Declaration

(a) Tribal Governing Board members have a duty to provide for the general welfare of the tribal membership under the Amended Constitution and Bylaws of the Lac Courte Oreilles Band of Lake Superior Chippewa Indians.

(b) This Policy is intended to provide guidance for Tribal Governing Board Members to promote the general welfare of the tribe when requested for immediate financial assistance.

GWE.2.1.020 Tribal Governing Board Responsibilities

(a) Each Tribal Governing Board member shall have a budget line-item dedicated for the distribution of General Welfare Services funds under the direction of each individual Tribal Governing Board.

(b) These funds are for Tribal Governing Board members to provide immediate or near immediate financial assistance to tribal members who need immediate and emergency-based financial assistance.

(c) A Tribal Governing Board member may approve transactions from this budget line for specific services for the benefit of the tribe that fall under the guidelines of the General Welfare Exclusion GWE.1.

(d) Benefits shall not be authorized for any sitting Tribal Governing Board members or immediate family of any Tribal Governing Board member.

(e) Immediate family shall be defined as the child, grand-child, spouse, partner, sibling, parent, or other person living with or under the legal custody of a Tribal Governing Board member.

(f) Benefits will be capped at $5000 per fiscal quarter. Any amounts over this limit shall require formal budget modification by the TGB.

(g) There shall be an annual audit of each Tribal Governing Board member's spending for such near or immediate financial assistance that the Tribal Governing Board provides to tribal members. If the amount given exceeds the cap in GWE.2.1.020 (e), any such excess spending shall be deducted from the paycheck of the Tribal Governing Board member until such overage is recouped by the Tribe. The Tribal Governing Board hereby authorizes such deductions and agrees to be personally liable for such overage that causes the deduction.

(h) The Accounting Department shall provide quarterly updates and an accounting to the Chairman on each TGB members compliance with the benefits cap.

GWE.2.1.030 Budget Allocations

(a) The General Welfare Services budget line-item for Tribal Governing Board Members shall be allocated under the normal tribal budget formulation.

(b) Funds for this General Welfare Services line-items shall be funded from the Tribe's general fund.

GWE.2.1.040 Procedure

(a) A transaction for the purposes of this ordinance shall be a request for immediate financial assistance communicated to the individual Tribal Governing Board member.

(b) The Tribal Governing Board member shall have the authority to approve or deny the request based upon the member's immediate needs. A denied request is not subject to an appeal.

(c) General Welfare Services transactions requested by an individual Tribal Governing Board member must be authorized by the governing board member under their general welfare services line-item. Any transactions authorized on a weekday, holiday or any day where the government offices are not open for business shall be processed on the following business day.

(d) Any request under this section must be established under the exigent standards, the Tribal Governing Board member will advise the requestee of existing tribal government services to ensure that tribal resources are considered.

(e) A Tribal Governing Board member may authorize a General Welfare Services transaction through designated employee and/or the Accounting Department.

(f) An approved request will be processed consistent with the fiscal policies of the tribe and under the authority of this ordinance.

(g) The Tribal sf employee processing the authorization shall complete the necessary forms for the transaction, including the accounts payable voucher, and the required general welfare documentation.

(h) All documents shall be retained for audit and tax reporting purposes.

(i) Transactions that exceed the general welfare services line item shall not be processed and considered to be denied.