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Basic Budgeting for the Tribal Organization




The tribal budget is the most powerful policy-making “tool” available to tribal leadership. It’s the most accurate way to track your organization’s funds and evaluate how successfully your money is used. However, the budgeting process demands diligence — from establishing goals and assessing tribal needs to getting community input and determining the amount of tribal funds that should be allocated to various programs.

This two-day class addresses the budgetís role in tribal organizations. Key aspects of the budgeting process, including performance based budgeting, budget execution, recision and supplemental and emergency spending, will be thoroughly covered. Donít miss this opportunity to enhance your understanding of the budgeting process.


T O P I C S   I N C L U D E
Purpose, Importance and Value of the Budget Process
  • Statement of mission
  • Statement of goals
  • Statement of “power”
  • Defining the budget process — key ideas and terms
  • Relationship of the tribal budget to short-and long-range planning goals
Background Preparation and Budget Inputs
  • Identifying current programs and projects
  • Identifying tribal needs
  • Effectiveness of current tribal spending
  • Tribal community hearings and other inputs
  • Budget organization
Planning Budgets and General Budget Types
  • Elements of planning
  • Strategic planning
  • Policy overview
  • Three types of budgets
  • Preparing budgets
  • Adopting a budget
  • Guiding a budget program
  • Performance and discharge
  • Breach of contract and remedies
  • Amending the budget
How to Amend After the “Fiscal Year” Begins
  • Why amendments are sometimes necessary
  • Typical amendments
  • Prior approvals
How to Budget Labor Expenses
  • Necessary levels of detail
  • Payroll calculations
  • Increases
  • Planning tips
  • Sample labor budget
How to Budget Other Expenses
  • Tax and interest
  • Travel
  • Overhead
  • Selling expenses
Overhead Costs
  • Calculating rate of overhead costs
  • Direct costs
Statement of General Policy
  • Budget calendar
  • Budget forms
Sample Budget
  • General fund budget expenditure summary
  • Judicial administration
  • Position classification plan
  • Basic salary schedule
  • Debt service schedule
  • Capital outlays in proposed budget
Performance-Based Budgeting
  • Budget cycle
  • Performance budgeting in small government entities
  • Measuring performance
  • Government uses
  • Key terms and sample budget
Program Review
  • Program and project review and evaluation
  • Establishing performance measures
  • Numerical measures
  • Measuring outcomes
  • Determining cost per program transaction
  • Evaluating performance
The Budgeting Process and Self-Governance
  • Tribal accountability and responsibility
  • Allocation of funds based on tribal needs and priorities
  • Cost effectiveness of tribal programs
  • Foundations for tribal fiscal stability
  • Reprogramming federal funds

*Topics subject to change.

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