Section One. Fiscal year.
The fiscal year of the Village shall commence on the first day of each calendar year and end on the last day of each calendar year.

Section Two. Tax system; use of Tribal services.
The council may by ordinance provide a system not inconsistent with the provisions of this charter, for the assessment, levy, and collection of all Village taxes. The council shall have power to avail itself of any law of the Tulalip Tribes now or hereafter in force, and comply with the requirements thereof whereby assessments may be made by the Tribes and taxes collected by the tax collector of the Tribes for and on behalf of this Village.

Section Three. Submission of estimates to council; scope of Village manager’s estimate.
On or before the second regular council meeting in September of each year, or on such date in each year as shall be fixed by the council, the Village manager shall prepare and submit in writing to the council the estimates of each department and the Village manager’s own personal report and recommendations and estimate as to the probable expenditures for the next ensuing fiscal year, stating the amount in detail required to meet all expenditures necessary purposes, including interest and sinking funds and outstanding indebtedness, if any, an estimate of the amount of income expected from all sources in each department, and the probable amount required to be raised by taxation to cover such expenditures, interest, and sinking fund.

Section Four. Preparation and tentative adoption of budget; publication of budget and notice of meeting to fix tax levies.
The council shall meet annually prior to fixing tax levies where necessary and make a tentative budget of the estimated amounts required to pay the expenses of conducting the business of the Village for the ensuing fiscal year. The budget shall be prepared in such detail as provided by law, and, together with a notice that the council will meet for the purpose of making tax levies in accordance with the budget at the time and place set out in the notice, shall be published in the official public media of the Village once a week for at least two (2) consecutive weeks following the tentative adoption of such budget.

Section Five. Public hearing and adoption of budget.
The council shall, at the first regular meeting in September, at the time and place designated in the notice, hold a public hearing at which any taxpayer may appear and be heard in favor of or against any proposed expenditure or tax levy. After conclusion of the public hearing, the council shall finally determine and adopt estimates of proposed expenditures for the various purposes as set forth in the published proposal, and such adopted estimates will constitute the budget for the next fiscal year. The council may insert new items or may increase or decrease the items of the budget. It may not vary the titles, descriptions, or conditions of administration specified in the budget. Before inserting any additional item or increasing any item or appropriation, the council must cause to be published, at least once in the official newspaper of the Village, a notice setting forth the nature of the proposed increase and fixing a place and time not less than ten (10) days after publication at which the council will hold a public hearing thereon.
The council shall adopt a budget on or before the Fifteenth (15th) day of November of the fiscal year currently ending. If it fails to adopt the budget by this date, the amounts appropriated for current operation for the current fiscal year shall be deemed adopted for the ensuing fiscal year on a month-to-month basis, with all items in it prorated accordingly, until such time as the council adopts a budget for the ensuing year.

Section Six. Exceeding adopted budget.
Nothing in this article shall be construed to limit the power of the council to appear before the Tulalip Tribes or any other duly authorized tribal body for the purpose of requesting authorization to exceed the adopted budget for emergency or unanticipated expenditures.

Section Seven. Adoption of ordinances fixing tax rates.
On the day set for making tax levies, but not later than the third Monday in October, the council shall meet and adopt an ordinance levying on the assessed valuation of certain property within the village, sales conducted within the village, business conducted within the village, and all other matters upon which taxes may be lawfully assessed within the village, the taxes which are necessary to provide for the purposes for which the Village is incorporated; provided that the tax burden borne by persons and entities for transactions within the village shall not exceed the tax burden imposed upon property, transactions, persons and entities within any incorporated municipality within Snohomish County, Washington.

Section Eight. Additional taxes for special purposes.
The council shall have the power to levy and collect taxes in addition to the taxes herein authorized to be levied and collected, sufficient to pay the interest and maintain the sinking fund of the bonded indebtedness of the Village and an additional amount deemed to be advisable and necessary for any public or municipal purposes within the Tulalip Indian Reservation.

Section Nine. Tax exemptions.
All the property, and transactions, including leaseholds, within the Village shall be subject to taxation, except these properties and transactions which are exempt from taxes under the laws of the United States and the laws of the Tribes.

Section Ten. Transfer appropriations.
The Village manager, subject to the approval of the council, may at any time transfer any unencumbered appropriation balance or portion thereof between general classifications of expenditures within the last three (3) months of the fiscal year, the council may transfer any unencumbered appropriation balance or portion thereof from one office, department, or agency to another.

Section Eleven. Claims or demands against the Village.
The council shall prescribe by ordinance the manner and limitations of time in which claims or demands against the Village shall be presented, audited, and paid.

Section Twelve. Transfer of sums from any funds to principal and interest funds.
Whenever the interest or principal reduction funds for the bonded indebtedness of the Village are insufficient to pay the interest or any principal payment on the bonded indebtedness when due, the council shall direct the transfer from the general fund or any other fund having monies therein to such interest or principal funds, the necessary amounts of money to pay the interest or principal payment due on the bonded indebtedness, and the amount so transferred shall be returned to the respective funds from which the transfer was made whenever sufficient monies have accrued in the bonded indebtedness funds.

Section Thirteen. Lapse of appropriations.
Every appropriation, except an appropriation for a capital expenditure, shall lapse at the close of the fiscal year to the extent that it has not been expended or encumbered. An appropriation for a capital expenditure shall continue in force until the purpose for which it is made has been accomplished or abandoned; the purpose of any such appropriation shall be deemed abandoned if three (3) years pass without any disbursement from or encumbrance of the appropriation.

Section Fourteen. Independent annual audit.
Prior to the end of each fiscal year, the council with the concurrence of the Tulalip Board of Directors shall designate certified public accountants who, as of the end of the fiscal year, shall make an independent audit of the Village government and shall submit their report to the council, the Board of Directors, and to the Village manager. All such audit reports shall be a matter of public record. Such accountants shall have no personal interest, direct or indirect, in the fiscal affairs of the Village government or of any of its officers. They shall not maintain any accounts or records of the Village business, but within specifications approved by the council, shall post audit the books and documents kept by the Village in any separate or subordinate accounts kept by any other office, department, or agency of the Village government.

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