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A. To promote uniform understanding and application of terms, the following definitions are applicable to all legislation and binding on all branches, divisions, departments, entities and any recipients of Osage Nation funds with respect to revenue and expenditure of funds.

B. As used in any and all legislation, budgeting and support documents:

1. Accounting policies and procedures” means the Congressionally approved Fiscal Management Policies and Internal Control Procedures adopted by the Treasury Department applicable to all accounting of Osage Nation entity revenues and expenditures.

2. Administrative expense” means operating funds for salaries and wages, employee benefits, taxes, travel, operations expense, conferences, conventions and special events, rental and equipment maintenance, occupancy and indirect costs of a branch, division, department or entity.

3. Annual budget” means the total annual appropriation of all tribal expenditures for a given fiscal year.

4. Annual projected revenue report” means a written report prepared from time to time by the Appropriations Committee which itemizes estimated projected revenues of the Osage Nation by tribal funding source for a specific fiscal year.

5. Annual projected revenue resolution” means an enacted resolution of the Osage Nation Congress that itemizes estimated projected revenues of the Osage Nation by tribal funding source for a specific fiscal year.

6. Annual revenue” means all revenue anticipated to be generated or otherwise available for spending in a given fiscal year.

7. Appropriation amendment” means an amendment that requires Congressional approval because it is not authorized by a budget modification.

8. Approved budget” means the financial documentation supporting any request for appropriation of funds which contains written and dated approval from the appropriate government official or entity submitting the documentation.

9. Base pay adjustment” or “special base pay adjustment” means an adjustment to a merited employee salary allowed as a result of the financial performance of the Nation, and appropriated by law.

10. Budget authority” means the amount stated in the enacted annual projected revenue resolution that the Osage Nation Congress may appropriate.

11. Budget bill” means the bill introduced by the Appropriations Committee Chair in a form approved by the Committee within the annual projected revenue resolution and budget authority which appropriates the annual budget.

12. Budget modification” means a modification to expense categories within a budget that has been approved by the appropriate executive branch official, which shifts funds between expense categories within a budget without altering the total appropriation to a funded entity, department or program, as allowed by Osage law.

13. Budget outlay” means the amount of anticipated expenditures for a given fiscal year.

14. Capital asset” means an asset with an initial purchase/lease purchase price of Ten Thousand Dollars ($10,000.00) with the exception of land which may further be categorized as:

a. Land – unimproved land;

b. Buildings – new or existing buildings;

c. Property and equipment – personal property, equipment and computer software;

d. Infrastructure – water, sewer, roads and other like projects required to develop vacant land or for upgrades to existing infrastructure;

e. Furniture and fixtures;

f. Vehicles; and

g. Other capital assets – capital assets not otherwise delineated with a useful life of more than one year.

15. Capital budget” means the cost estimate developed for capital asset acquisition and projects.

16. Capital construction project” means architectural rendering, engineering, demolition, construction, renovation, and purchase of property, equipment, furniture and fixtures and other construction costs.

17. Capital funding” means funds appropriated for the purchase of capital assets, including land, buildings, equipment, furniture and fixtures, vehicles and all other assets with an estimated useful life of more than one year.

18. Commercial property” means any property belonging to the Osage Nation that is leased or intended to be leased for commercial purposes, including but not limited to agricultural, grazing, and business leases, except properties owned or managed by Osage Nation wholly owned corporations or limited liability companies.

19. Conferences, conventions, special events and meetings” means registration expenses of employees to attend conferences as well as the expense of Osage entities conducting meetings and special events related to the activities of a government entity such as meeting space rental, meeting supplies, all printed costs, food and beverage costs, hotel and honorarium expenses, employee attendees acting as Osage Nation host representative, and incidentals.

20. Congressional intent” means the intent of the Osage Nation Congress in enacting legislation as expressed by Congressional adoption of a Congressional Committee Report that contains a specific expression of intent, through motion containing intent of Congress, or by adoption of support document that conforms to an amount appropriated by Congress.

21. Distribution” means a payment by an Osage enterprise, limited liability company, corporation or other entity to the Osage Nation.

22. Division” means an organizational category established by law or by executive order as of July 1st of each year which groups programs, entities and instrumentalities for management and/or budgetary purposes.

23. Direct assistance” means funds that pass from the Osage Nation directly to the recipient in the form of monetary assistance, scholarships, grants, health benefits, disaster assistance and other direct financial assistance.

24. Donations” means funds donated to nongovernment entities or persons directly or as a pass-through by the Osage Nation.

25. Dues and subscriptions” means the subscription and purchase costs of publications and journals, pamphlets, etc., as well as costs for memberships in organizations.

26. Employee benefits” means amounts paid and accrued for employee benefits including third-party administration costs for insurance contributions, retirement matching, Congressional member match, employment termination expense, payroll taxes, social security taxes, medicare, state unemployment, and workers compensation insurance premiums paid under federal, state, and tribal law.

27. Encumbrance” means funds held in reserve for product or service ordered from a specified vendor prior to the end of the fiscal year, but not yet received.

28. Equipment acquisition” means the cost of purchasing equipment.

29. Expense category” means the category of expense included in the annual budget, budget bill or set out in any general appropriations bill or support documentation and further delineated as administrative and nonadministrative expenses.

30. Federal funding” means all support and revenue received from federal governmental sources, the spending of which is subject to all terms contained in agreements with the United States government.

31. Fiscal year” means the period beginning October 1st of each year and ending September 30th of the following year.

32. General appropriations” means legislation or law appropriating annual operating funds to the Osage Nation government and its instrumentalities in a given fiscal year.

33. Grant funds” means funds created by Osage law from which grants are awarded, including matching grants and other formal presentments to nongovernment entities.

34. Independent budget” means the budget of an Osage Nation entity or instrumentality that may, by provision(s) of the Osage Nation Constitution or Osage law, exercise independence from direct fiscal control of a branch of government.

35. Indirect cost” means the expense of doing business not readily identified with a particular grant, contract, project function or activity, necessary for the general operation of the organization and the conduct of activities it performs.

36. Indirect cost rate” means the rate charged as indirect costs approved by the National Business Center within the U.S. Department of Interior as of January 1st of the current year.

37. In-kind” means a payment made in the form of goods or services, rather than money.

38. Line item shifting” means the movement of funds out of one expense category into another.

39. Local market” means a comparative socioeconomic or population based market within the geographic region of Osage County, Oklahoma, including the cities of Bartlesville, Tulsa and Ponca City, Oklahoma, comparing such items as labor statistics, government or tribal government wages or other market conditions.

40. Merit performance bonus” means the amount authorized and appropriated to the Human Resources Department to provide a one-time annual bonus to regular full-time merited Osage Nation employees.

41. Nonadministrative expense” means a category of nonoperating funds such as direct services, donations, equipment acquisition, and professional fees.

42. Nonrecurring revenues” means those revenues that represent funds earned, but not spent, in prior years.

43. Nontribal funding sources” means all revenue derived from grants, contracts, compacts, and funding agreements with the United States, the State of Oklahoma and other governments.

44. Nontribal revenue” means revenue produced or realized by sources other than tribal funding entities including but not limited to revenue received from federal and state funding sources.

45. Occupancy” means all costs arising from the occupancy and use of owned or leased land, buildings, and offices including property and casualty insurance.

46. Operating funds” means administrative expense funds appropriated to Osage Nation entities for the day-to-day operation of the Osage Nation government categorized as follows: salaries/wages, employee benefits, supplies, travel, conference/conventions/special events/meetings, dues and subscriptions, rental and equipment maintenance, occupancy, and other defined administrative expense not categorized as capital assets.

47. Operations expense” means the total expense attributed to dues and subscriptions, outside printing and artwork, postage/shipping, supplies, and telephone expense.

48. Organization chart” means the chart designating the placement of all departments, offices, entities, officers and appointees within a branch of government as of July 1st of each year.

49. Osage member” means an individual holding a current Osage Nation membership card.

50. Other expense” means an expense not identified in a named expense category, delineated and described in a budget bill and support documentation.

51. Permanent fund” means the fund where deposits into the fund are reserved for a specific purpose or have specific parameters for accessing the funds, such as a shortfall in revenue, or a specific type of direct assistance.

52. Professional fees” means fees and charges of professional practitioners, technical consultants and technicians who are not employees and are engaged as independent contractors for specific services on a fee or individual contract basis, individually listed by category and amount, and described as follows:

a. Legal fees;

b. Litigation legal fees;

c. Training consultant fees;

d. Public relations fees;

e. Audit fees;

f. Data processing fees;

g. Other independent professional consulting fees;

h. Commission and collection fees; and

i. Other identified purchased services.

53. Projected revenue” means anticipated revenue from all tribal funding sources in a single fiscal year.

54. Projected revenue report” means a written report prepared and submitted from time to time to the Osage Nation Congress by the Appropriations Committee, which itemizes estimated projected revenues of the Osage Nation by tribal funding source for a specific fiscal year.

55. Recurring revenues” means those revenues that are earned and available to spend each year based on estimates from casino distributions, tax commission, investment income and any other revenues that are earned on an ongoing basis.

56. Reimbursement” means the act of compensating someone for an incurred expense.

57. Rental and equipment maintenance” means the cost of renting and maintaining equipment and includes service contracts for computers, copiers and other equipment.

58. Required tribal match” means funds that are appropriated to an Osage Nation program to leverage funds available to the Nation from outside sources, such as federal, state or private entities.

59. Reserve fund” means an account set aside to meet costs that may arise in the future.

60. Repealed by ONCA 20-40, eff. April 27, 2020.

61. Revolving funds” means funds authorized and appropriated for a specific purpose that do not have a specified period of time to be expended and are not included in projected revenue, but they are available for expenditure according to the terms of the law.

62. Salaries and wages” means income currently earned by elected officials, executive staff, regular full-time, regular part-time, temporary full-time and temporary part-time employees currently assigned an existing position with a corresponding job description and salary scale on file with the Osage Nation Human Resources Department, including compensation for employees working on a piecemeal, hourly, daily, weekly, or fixed sum basis.

63. Special projects” means funds appropriated for a specific project, other than the usual operations or capital acquisitions.

64. State funding” means all support and revenue derived from grants and contracts with the State of Oklahoma and subject to all terms contained in agreements with the State of Oklahoma.

65. Supplies” means general purpose consumable items which commonly have a shorter life span in use than equipment, improvements, and machinery.

66. Support documentation” means written justification for approved budgets supporting general appropriation requests, showing the amount requested, anticipated expenses set out by expense category, program plans, and written descriptive explanations of the items within each category, including changes from the previous fiscal year.

67. Supplemental appropriation” means the addition of funds to a previous appropriation too urgent to be delayed until the next annual appropriation cycle.

68. Total expenses” means the grand total of all expenses.

69. Total revenue” means the grand total of revenue.

70. Travel” means the travel cost for Osage Nation officials and employees of the branch, and in the case of the Executive Branch, the office or division within which the item is budgeted, including but not limited to: airfare, local travel and mileage, taxi fare and parking, vehicle leasing costs, lodging, and purchase of transportation services.

71. Tribal funding sources” means the revenue source of funding for a given or group of expenditures as follows:

a. Tribal. All revenue derived from tribal operations, distributions, tax revenue, lease revenue, payment for goods and services from third parties, donations and interest income on tribal funds.

b. Restricted. Revenue restricted to specific categories of spending.

72. Tribal operations” means the Osage Nation branches of government, Osage government entities and Osage independent agencies performing the scope of work for which they are charged by the Constitution or Osage law.

73. Unappropriated funds” means tribal funds in the General Treasury that have not been appropriated.

74. Unobligated funds” means tribal funds appropriated but remaining uncommitted at the end of a fiscal year. ONCA 13-50, eff. Apr. 23, 2013; ONCA 14-85, eff. Sept. 25, 2014; ONCA 16-97, eff. Oct. 4, 2016; ONCA 19-40, eff. Apr. 26, 2019; ONCA 19-57, eff. June 28, 2019; ONCA 20-40, eff. Apr. 27, 2020.