17nnnfLHH Anf0774 Sr 

Governor 

, . 

Memorandum, 

To: All Department and 

Rickgr&? Nni-cid 

Lieutenant Governor 

District Coordinators 

From: Donald R. Antone. Sr., Ccwernor j;;3 &+ &dL( )P 

Date: April 11, 2002 

Subject: Financial .Management and Procurement Policy 

The attached is your copy of the Financial Managemen; and Procurement Policy, which 

was approved by Resolution GR-17-02 on February 20, 2002, and is now in effect. This 

policy replaces the, current Accoun9ng and Procurement Manual. Please utilize this new 

policy and make sure all employees are notified oi this policy change. 

Contact Connie Huenergardt, Purchasing Agent or Lupira Martinez, Finance Director, 

with any questions. 

cc: Lt. Governor Richard P. Naicia 

Urban Giff, Community Manager 

Alida K. Thomas, Community Treazurer 

Cuadalupe E. Martinez, Finance Direcror 

Connie Huenergardt, Purchasing Agent .- 

315 W. Casa Blanca Road . Post Office Box 97 a Sacaton, Arizona 55247 . Telephone: (520) 5626000 . Fax: (520) 562-6010 
Pare I - Financial Management Poliey 

Part II - Procurement Poliey 
GILA RIVER INDIAN COMMUN 

SACATON, AZ 85247 

RESOLUTION GR-17-02 

A RESOLUTION APPROVING THE GILA RIVER INDIAN COlklMUNIm 

FINANCIAL MANAGEMENT AND PROCWIMlENT POLICY AND 

RESCbNJDPNG THX EX3[STKN@ ACCOUNTING AND PROCUREMENT 

MANUAL 

~~LI~EREAs, the Gila River Indian Community Council (the "Community Council") adapted 

an Accounting and Procurement Manual dated April 1985 and subsequently 

approved an amendment on ME^ 7,1997 h Resolution GR-5 1-97; 

WHEREAS, it is the intent of the Community Council to implement a sound system of 

internal control by providing ~ritten policies on the expenditure of Community 

funds for all necessary and reasonable expenses incurred for authorized 

Community business; 

NOW, TEEREFORE BE IT RESOLVED, that the attached Financial Management and 

Procurement Policy is hereby adopted and approved and the exiaing ,kccounTing 

and Procmement Manual and any rcsolution adopting it or amendments thereto 

are hereby rescinded. 

BE IT FINALLY ~SOL~D, that the Governor, or in the Go~rernor's abs~nce: the Lieutenant 

Governor, is hereby authorized to execute any documents so as to fulfill the 

intent of this resolution and implement and enfarci: the compliance of the 

attached Financial Management and Procurement Policy. 

CERTIFICATION 

Pursuant to authonry contained in Article XV, Section 1, (a), (7), (91, (I&), and Sechon 4 or' the 

ainended Constitution and Bylaws of the Gila River Indian Community, ratlfied by the Tribe 

January 22, 1960 and approved by the Secreq of the h~erior on March 17, 1960, the foregoing 

Resolution was adopt~d this day of Febmatw. 20Q2, at a Regular Community Council 

Meeting held in District 3. Sacatoar. -AZ, at which a quorum of 16 Members were present by a 

vote of: - 14 FOR; 2 OPPOSE; Q ABSTAIN; 1 ABSENT; VACANCY. 

I 

GOVERNOR ,' 

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- CO ru - , 2. > 

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Cl Cc 3~ 

CO~~XUNITY COUNC~L SECRETARY< A L I/NLF) -+_ - Y 

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Section 

Gila River Indian Community 

Financial Management and Procurement Policy 

Part 1 

Se~tion Dcscriptian Sectian/Psge 

Introduction ........................................................................... I- 1 

11 Objectives .................................................................... I- 1 

2) InternalControl. ...................... : ................................... 1-1 

3) Intern1 Administrative Control ................................... 1-2 

4) Inteml Accounting Convol ......................................... 1-2 . . 5) Revlslon Policy ............................................................ 1-3 1 6) Administrative Policies and Procedures ....................... 1-2 

General Cash Policy ............................................................... 11-4 

1 ) Poiicy ........................................................................ -11-4 

Cash Recei~ts & Disbursements ........................................... 111-5 

1) Cash Receippts Poiicy ................................................. 111-5 

2) 'Imprest (Petty) .Cask Policy ...................................... 111-5 

I., 3) Cash Disbursement Poiicy ........................................ 111-6 

4) Peyroll Policy ................................................... III-7 

5) Credit Card Policy .................................................. 111-7 

General nlourn;zl .................................................................... I'LT -9 

General Ledger ..................................................................... V. 10 

1) Policy ....................................................................... V. '90 

2) Maintemce and Close Out Reauiremexts ................ V- 11 

. * ... ,r rnatcial Mz.mgemeo~ ....................................................... ui- 13 

1) Budget Policy ......................................................... V1.l 2. . . 2) Financial Stzteme~t I'olicy ...................................... ~VI-14 

3) hual Audit ........................................................... 'VI- 15 

Fixed Assets ....................................................................... VLT- 16 

1) ' POGCY .................................................................... VII-16 
Gila River Indian Community 

Financial Management and Procurement Policy 

Part I 

Section I- Introduction Page 1 of 161 

1) Objectives 

a) Fiance is a service activity. The Co~nmunity's accounting system is an 

economic measurement-communication activity that provides hcial 

information and decision-making data. 

The accounting system consists of the methods and records established to 

identifv, assemble, analyze, classify, record, and report an entity's 

transactions and to maintain accountability for the related assets and 

liabilities. It gives appropriate consideration to establis'ning methods and 

records thai hvill: 

i> Ident~ and record all valid transactions. 

Describe on a timely basis the transactions in su5cient detail to 

perriir proper class5caiion of transactions for h~mcial reporting. 

iii) Measure the value of transzction in a manner that permits 

recording their proper monetary value in the jinancial statements. 

iv) Deterinine the time period in which transactions occurred to permit 

recording of transacrions in the proper accounting period. 

V;I Present prope.rly the rransactions and related disclosure in the 

hcial statements in accordance with Generally .4c cept ed 

-4ccounting Principles. 

In~en~al Control 

a:) Adequate internal accolmting control (i.e., segregation of duties, physical 

control over assets, and authorization for eJxpenchres, etc,) must 

be establis'ned and maintained. An evaluation of internal control is of 

primary significance in the conduct of an audit. Particular attention should 

be paid to the policies preceding the various sections since these policies 

are essential to strong internal controL 

b) Internal control exends beyond the accounting and financial functio a; its 

scope is communiry wide and touches all of the activities of irs 

organizations. It includes the methods by which management delegates 

authority, tax collecting, sehp, production, etc. Internal contro 1 also 

includes the program for preparing, analjrzing, and dis-uiibuting reports and 

(Rev. 02.2002) 
Gila River Indian Community 

Financial -extent and Procurement Policy 

~Brt I. 

Section 1- Introduction Page 2 of 16 

analyses. Tbis enables administration to maintain control over the variety 

of acrivities and functions in a large complex entity. The use of budgetasy 

techniques, feasibility smdies, strategic planning, cost benefit analyses and 

training program involve many techniques far removed from the 

accouming and hcial activities, yet all of these devices are part of the 

mechanism conceived as a system of internal control. 

3 Internal Adrnini~mtive Control 

Internal administrarive control includes, but is not Jmited to, rhe plan of 

organization and the procedures and records that are concerned with the decision 

processes leading to management's authorization of transactions. Such 

a~thorization is a nxmagemen1 hncrion directly associated with the responsibility 

for achieving the objectives of the organization and is the stding point for 

establishme accollnting control of transacxions. 

4 Internal L4cco~lnting Control 

.Internal accounting control-comprises the plan of organization'md the procedures 

and records that are concerned with the s&e,ouarding of assets and the reliabiliry 

of hcia! records and consequently are dzsigned to provide reasonable 

assurance that: 

aj Transactions are executed in accordance hiti? management's general or 

specsc authorization. 

b'~ Traasac~ions xe recorded as necessa7y (1) to pe~ prep;rra~ion of 

financial st~tements in confoLmit.y with Generaliy Accepled Accouii~ing 

Principles or any other criteria applicable to such statements md (2) to 

maintain accountabihty for =sets. 

cj Access to liquid assers is permirted only in accordance with the 

Cornmuniv Treasurer or designee's authorization. 

dj - lne recorded accountabiiiv for assets is compared with the existing assets 

at reasonable intervals and appropriate action is taken with respect to any 
Section I- Introduction Pase 3 of 16 

Gila River Indian Community 

Financial Management and Procurement Policy 

Part I 

5) Revision Policy - 

AU personnel are encouraged to submit suggestions for revisions of -these policies 

f hat would improve efficiency or controls, and to document changes in systems or 

improved procedkes. Suggestions or revisions fm changes 10 these policies my 

be submitted to fbe Finance Director and Community Treasurer for review, and 

the Fiuance Director and Communi'ty Tressurer will determine whether to submit 

such susbesrions for revisi~ns to tile Community Comcil for fkd approvd. 

t 

AWtiative Policies and Procedures 

Tne Governor shd adopt appropriate procedures to hrthe: implement and carrq. 

out the bfcnt oftllls Financial Mmzgement and Procurement Policy. 

(Rev. (12.1002) 
Gila River Indian Community 

Financial Management and T'rocurement Policy 

Part I 

Section II - General Cash Policy I, Page 4 of 16 

1) Policy 

a) All negotiable instruments, i.e., checis: cashier's checks, and money 

orders payable to the Gila River Indian Community shall be addressed to 

the attention of the Cashiers' Q£iice and mailed to the address of the 

Cornunity Treasurer. 

b) L4U.persomel,otherthanthosedesignatedbytheComunityTreasurer 

are prohibited from handling cash and other negotiable imtruments. 

c) All negotiable btnrnents payabls to the Gila River Indian Communiry 

must be immediately delivered to the Czhiers' Ofice. 

d) $?11 monizs must & safeguarded and recorded. 

ej The principd fLFnction of receiving ca& disbmsing cash, and recording 

tnnsacrions shodd be controlled so that employees are not responsible for 

more tlian one function. For example, the clerk receiviag cash should not 

be responsible for disbuising cash. . 

f) -4lI cash and negotiable insuun~ents must be deposited daily. 

gj All bank and hvestnlent accounts must be reconciled monthly. 

h) The Inremd Audit Depmment shal make random unamcunced cash 

COLITiTS on al! hds md csh trmac.tions. 

(Rev. OZQOO2j 
Gila River Indian Community 

Financial Management and Procurement Policy 

Part I 

Section .In- Cash Receipts & Disbursements 

Page 5 of 16 

1) Cash Receip~s Policy 

Cash receipts are defrned as transactions consisting of d negotiable instruments, 

cash, and "electronic deposits. Cash'and negotiable instruments are particularly 

subject to the risk of loss or theft. A sysrem of sound intern1 accounting controls 

is required. Accordingly, the following policies must be observed. 

a) -4.U monies mug be sslfepuarded and recorded. 

b) All finds must be deposired daily into a bank accounr authorized by ihz 

Conmunity Treasurer. 

cj Serially numbered receipts must 're prepred at the t-he all monies are 

received. 

. dj ,411 employees designated by the Conmunity Treasurer to handle cash 

must be bonded. 

e) All cash records and bid csh receipt forms must be stored in E! secured 

fieproof storage unit with access limited to persomel autharized to mkes 

, entries to the records, (It is appropriate for personnel authorized to prepre 

cash receipts to keep a small supply at their desks for use during the day, 

but they must maintain control ofrhem and must retllm them to th:: locked 

Be cabinet when leaving their oflice.) 

f~ With the exce?tion of petty cash, cas-hiig of vsndor, papoll or persod 

chec1:s is prohibited. 

?j hprest (Pettyj Cash Policy 

a) Departments may request in writing the use of Imprest (petty) cmh funds 

to the Cornunity Treasurer. The ComrnuniQ Treasurer may approve the 

est~bEshmertt, clm~ge or elinklittion of Imprest (pett;~) cash knds and. 

may at times increase, reduce, or discontinue any Imprest Cpetty) cash 

funds established by this order. These bds shall not be used to 

circumvent the Procurement Policy. 

b) Tne Departmenr Head will be responsllDie for the sarCe_~&g, 

replenishment, and accounkb'2ity of approved Imprest (petty) cash funds. 

(Rev. 022002) 
' Gila River Indian Community 

Financial Management and Procurement Policy 

Part 1' 

Section.111- Cash Receipts & Disbursements 

Page 6 of 16 

I I 

3) Cash Disbursement Policy 

a) A system of sound lnternd control requires: (a) the centraIiation of 

disbursement authority in the hands of a few designated oEchls, (b) a 

permanent record of disbursements, and (c) a reduction in the amount of 

cash kept on hand. 

i) -411 disbursements shaU be processed using a check run schedule 

and/or electronic trder authorized by the Community Treasurer. 

iij Ali checlis must bz serially numbered an3 aU numbers accounted 

fir. 

.) 

iii) Voided checks will be immedia~ely defaced and filed in n~mericd ' 

order. 

ivj manual checks require prior written approval by the 

Comptroller or designee. 

v) No signed checks will be heId for longer than fony-eigbt (46j 

houts. 

vi) AU blank, partially prepaed, and unrnailed checks must be locked 

in the vault at all times. (It is appropri3te for personnel.authnrized 

to Frrpare checlcs to a small supply at their desks for us? 

during the day, but mwt n1aintai.n conrrol of tbem ad must 

retuin them to the locked vault when leaving their oKce,) 

bj Check Signers 

ii) Authorized check signers are the Governor, the Lieztenant 

Governor, the Community Treasurer, and the Cornrnuniv 

Treasurer's authorized designees. 

ij Two (2) authorized si_patures are required on all checks, except 

payroll checks. 

iiij The si,wture plate and the log must be kept in a locked vaul-t until 

needed and must be returned to the vault promptly after use. 
Gila River Indian Community 

Financial Management and Procurement Policy 

Part I' 

Section.111- Cash Receipts & Disbursements 

Page 7 of 16 

4) Payroll Policy 

a) A sound payroll policy requires a .system of internal control that 

decentralizes the Human Resources activities from the time recording 

activities and from the producri~n of the employee payment. Accordingly, 

the following policies must be utilized: 

i> The Community Treasurer shall establish a payroll bank account 

with authorized signatures of the Governor ,and Comuniv 

Treasurer. 

Nc? employees shall be paid with cab. 

Payroll checks m~st be numbeled the sequence of checlcs 

accounted for. b 

I 

All employees so required must complete time and attendance 

reports for the payloll period on a form approved by the 

Community rea asker. Time md attendance reports must bz 

signed by the employee and approved by the supervisor. 

All changes to payroll records must be completed by the Human 

Resources Director. 

-211 pciyroL1 records mu% be stored in 2 secured fieproof norage 

unir with access M~ed to autl~orked personnel. Id blank payroll 

checks vtdl be srored in the vtidt at aIl times. 

b) W3en ir is necessaq to issue an oB-cycle ~ayroll.checlc to comply with 

labor laws, the payment will be requesed by the Human Reso~rces 

Director and must be approved by the Community Treasurer or desi-mee. 

5) Credit c~d FSE~I - 4' 

The Codty Treasurer shall be responsible for'- approving and issuing all 

Community credit cards for use by employees d elected and appointed officials. 

Community credit cards wiU not be used to circumvent the Procurement Policy. 

(Rev. OZR002) 
Gila River Indian CommuniQ 

Financial Management and Procurement Policy 

Part I' 

a) All applications for credit cards must be approved by the Community 

Treasurer. 

1 

b) AU credit cards aie to be issued in the name of the GiIa River Indian 

Community, and include the individual employee or official's mrne as a 

valid signor on the account. 

Section.111- Cash Receipts & Disbursemen~s 

Page 8 of 16 

c) -4.t no time may items be purchased with the credit c~d which are lot a 

legal charge against the Gila River Indian Comuniv. Any questioned 

purclmes wrill be investigated. If i~ is concIuded tliat the purchase is not 

authorized, the individual responsible wilI be required to restitution 

and may face criminal prosecution andlor up 10 tenninazion of 

employment. 

d) The use of a ~Gomrnuniry credit card to withdraw cash is srrictly 

prohrbi~ed. 

e) Upon sxyir~tion of the term of office, If not re-elected or re-appointed, Lhe 

official must surrender the credit card to the CommuniQ Treasurer. 

0 Lost or stolen czedi~ cards will be immediately rreponed to the Community 

Treasurer and, if necessary, to the appropriate Law Enforcement officials. 

The credii card will be immediately cancelled. 
Gila River Indian Cornunity 

Financial Management and Procurement Policy 

Part1 . 

Section IV - General Sound Page 9 of 16 I 

There are three (3) sources of entries to the general ledger for r~ Pvenues, 

exgendirures, asset, and liabw accounts: (1) though ihe cash receipts 

jownal, t2) through the cash disbursement joml, and (3) through the 

general ledger voucher via journal vouchers. Jollnzal entry required the 

following: 

i> Accurate and complete descriptions. 

ii) Back-up workpapers to su~port the jounlal entry. These 

workpapers must be retained and filed with the journal entries as a 

pemeni part of the accounting records. 

iij -4lI jo~unal vouchers must be reviewed and. approved. 

b) Preparation 

Journal vouchers are prepared and initialI2 signed by the ~ro.gr& 

Plccomtani. 

c) Review and Approval 

Journal vouchers will be submitted to the Senior Accoulltant or Special 

Revell~le Acc.ountinrr - Manager along with the suppo~?ing documiritation . ,.. . for rsview for being entered into the coniputc~ed general ledger systzrn. -,.+- ',' -+>- 

.1 ,. , 

;xL,ij.;~;;i:;.i.,r2&-~e Special Revenue Accountino Magi Comptroller or F hce -~+~~'isip~.~'..- #L,-, ->.--7- -- i: 

Due~tor wi journal voucher to indica~e appro\hl md subIilit it to 4,. . 

Date Pr~c~ssing forentry into the general ledger. \ ,7- p&3:*L[3".- $3-fl&LQ 

d) Description 

Descriptions shall clearly indicate why an entry is behg made so that 

another person loo& at the journal voucher a year later can understand 

it. Descriptions shall be specfic to provide an adequate audit trail. 

Copies of workpapers that were used to calculate the adjustments needed 

must be attached to the related journal voucher and filed by month. 
Gila River Indian Community 

Financial Management and Procurement Policy 

Pari I I 

Section Y - General Ledger Pagc 10 of 16 

1) Policy 

The followkg policies shall be followed to ensure internal controls are adequate: 

a) Ail computerized general ledger shall be approved by the Community 

Treasurer. Data to be entered into the general ledger system shd be on 

standard forms. 

b) The Chart of P,ccounts structure, additions to, and deletions fiom shall be 

approved by the Comn~dy Tre3surer and maintained in accordance wirh 

GeneraUy Accepted Accounring Principles. 

C) The Finance Information Systems securiry policies r,vill codom to the 

Co~muni~y's overall Informarion Systems security policies. The 

Community's overall Information System policies wiU include ths 

fo Llowing Finance Information Systems internal controls: 

1) Passwords shall be, kept strictly coddential and sharing of 

passwords shall be prohibited. Changes to passwords for hcial 

systems shall occur no less than a quarkrly basis. Whenever an 

employee is terminated, their computer access md password will 

be immediately deacrivated. 

iij Physical access to the Finance computer servers shall be limited to 

authorized persomeL which shaIl be the Community's Information 

Systems Director or desiper and ths Finance Idomation Systems 

h4anager or designee. The physical security of the server sM be 

accomplished by securely loclcing rooms containing Finance 

servers. 

iiij Access to Finance data files shall be Wed to authorized 

personnel based on application level assignments approved by the ' 

Codity Treasurer or Fbance Director and executed by the 

Finance Information Systems Manager through the LL& of 

passworcis and standard network security. 

iv) Back up tapes of Finance data £iles shall be run on a daiiy bais 

and stored jll a 1E;~eproof and secure locztion. The daily Firmnce 

data files shall then be rotated and stored in a secure fireproof 

ofbite location. Permanent Finance data files must be kept for 
Gila River Indian CommuniQ 

Financial Management and Procurement Policy 

Part i 

Section V - General Ledger Page 11 of 16 

I 

monthly close and year-end close. A. copy of these permanent 

Finance data files shall also be stored irl a secure oEsite locstio~i. 

Any exceptions ar failure to maintain the above required backup 

shall be communicated in writing to the Governor, Communi~ 

Treasurer and Finance Director. 

The Community Informarion Systems Direcror and Finance 

Information Sysrem Manager sM develop a plan and procedures 

for bsaster recovery. ' 

2 Maintenance and Close Oct R~equiremen-is 

i) The Finance Department shall close the Comrnyity's bool.:s and 

rzcords monthly on a date as deterinked by the Co~?muri~p 

Treasurer. 

ii) ,411 general ledger balance shect accounts must have detdiid 

subsidiary ledgers andor joud, which support the existing 

bakmces. This support must be reconcfied to the general ledger 

account balance on a monlhly basis. 

b) Fiscal Yeat 

1,J T?E Fi-nnce Depmmen~ shall closs the Commwi~y's books and 

records annually on a date as determined by the Cornmuniry 

Trwurer. 

(Rev. 020002) 
Section VI - Financial Management Page 12 of 16 

1) Budget Policy 

The Commuriity utilizes an annual operatin2 budget each fiscal year and a fiveyear (5-year) capital projects budget that requires prior approval by the 

Community Council. The Community also applies for and is awarded contract 

and grant funds which require Community CoLncil approval. Prior to approving 

the annual operating budget, the Community Council must review and priorizize 

all goals ideniiiied by each progxam, department, and district. The Commmity's 

overall hacia1 mulagzment requires ' pleg by Administrarion, Cornmunit y 

Treasurer, and the Community Council with input from the Co~51muniv members. 

-All fhd raising activities by program, departments, and districts mus have prior 

witten approvd by the Governor. .4U nroceeds derived hrn such fund raising 

activity must be. deposited in the ~omnlh~.s general fund and must be utilized 

for the identikd charitable purpose. 

a) CommUaity Operatkg Budget 

ij Wit'ithin the first quarter of each heal year, thee Governor & 

present, to the Comunio Council for prioritization. a complete 

listins of all programs and departments including fUncrional 

statements and a listing of the goals for each progaiq departmen1 

and district. In addirior., the Governor may present any new 

projects just9ing the need to fUnd such projects. This process 

allows the Community Council and Administration to assess its 

operatiom: thz services it currently ?rotides: managemenz 

structure and assets owned by the Community and to develop 

broad goals for use in resource allocarion. 

iij R'it&n the second quarter of each fiscal year, the broad goals will 

be disseminated vrithin the Community for rexiew by irs members 

for the purpose of input and understanding the direction in which 

the Comm* Council and Administration wishes to movc. 

1 iii) The Co~ifnunity Treasurer must prepare and maintain a five-year 

forecast of all revenues and expenses to include all bcial data 

such as capital projects, investments, contracts and grant funds, 

debt kancing, etc. -411 revenue, regzrdless of the soisce, mcst be 

receipted into the Commudty's general hd. The Community 

(Rev. 032002) 
Gila River Indian Community . 

Financial Management and Procurement Policy 

Part l 

Section VI - Financial Management Page 13 of 16 

Tresurer wiU update this report every six months and provide 

Administration and the Community Council with the report. 

iv) In the beg-kning of the third quarter of each &cal year, the 

Administration ad Cornunity Treasurer will grepare a proposed 

annual operating budget utilizing the prioritization of ,goals - 

developed in items i) and iij above and the five-year hancial 

foreca3 and present it to the Government and Management 

Sranciing Committee. Urlth input fiom the Government and 

h/Ianagement Standing Conmiitee, the proposed budget will be 

subni~ed to the Co~munity Coullcil for approval. 

The Community's annd operating budget must be approved by 

the Community Council thirty (3 0) days prior to the beginning of 

each fiscal yes. 

With adequate planning in prsparation of annual budgers, there 

should be no modification of the mual operathg budget for 

departments and districts. I 

vii) Any reallocazion of the Communiq-'s approved annual operating 

budget that does not increase or decreae the total budget for each 

department or district must be reviewed by the Communirl; 

Treasurer and approved by the Governor. 

-. ..u,) Senimualiy, the Ad-ratior~tvdlprovide akrtenreport to 

the Community Council on the status of the progress in 

accoinplishing the gods. 

) The Administration will approve t\e process md procedure far the 

development of the annual operating budget. 

'o) Contract arid Grant Budgets 

i> All budgets requesting grant funds and any changes to awarded 

- =ant funds must be reviewed by the Finance Department to ensure 

compliance with applicable fiscal regulations. 

ii) All awarded .ant fi~~ds (Federal, state, county, and local funds) 

must -t eqended prior to utilizing Community funds. 

(Rev. 02'2002) 
- 

Gila River Indian C,ommity 

FinancialManagernent and Procurement Policy 

Past 1 

Section VI - Financial Management Page 15 of 16 

ii) The release of all financial starements and financial information 

must be approved 'in writing by the Commdty Tr- PaS?Ler. 

b) Internal 

i> Any financial statements or information released to 

depment s/pro grams or other Community entities is restricted to 

internal use only. 

Annual Audit 

.4nnual audit is requked and will be perfomled and completed bj. an independent 

audit h. The audit must be selected in accordance with Procurement 

Policy and approved by the Comn~uni~y Counc.il. The annual audit must be 

completed in 3ccordmce fiitll the Genera@- Accepted Audising Stmd~ds, 

Government Audi~ing S~andards and Single Audit Act. 

(Rev. 022002) 
Gila River Indian Cornunity 

Financial Management and Procurement Policy 

Part I 

Section VI - Financial Management Page 14 oil61 

The Governor my authorize the use of Community funds prior to 

the receipt of awarded contract or grant hnds. Upon receipt of 

ooatract or grant fhds, the Community hds must be immediately 

reimbursed, consistent with the grant and legal requirements. 

c) Capital Projects Budget 

i) The Governor must review and recornmend all new capital projecrs 

and my funding increases to approved capital projects to the 

Community council for approval. 

ii) -4.I capital projects musr include a developnlent plan and 

construction schedule to ensure that all necessary id?as-mcrures 

are in pIm~ce. Once approved, co.mn~ction on the new capital 

project my start immediately. 

iii) The Governor rnus dk semiannual reports to the Community 

Council on the progress of each approved capital project until 

completion of the project. 

dj Debt Financing 

;I liior to cippproval of debt hancirg by the Cornrnuniv Comci?. the 

Governor and Community Treasurer must ensure that debt 

bchg policies and procedures are in place and a debt hating 

plan is developed. The debt-hcing plan must be consistent ' 

tvirh the Comrnuniry ' s financial and strategic plan. 

2) Financial Statement Policy 

All Community financial statements andlor h3ncia.l krfomtion are confidential 

md its release must bc approved by the Community Tre~lsurer, 

i) -4U requests for Wcial statements and/or hancial information 

must be submitted in writing to the COZIL~II?~~~ Treasurer sr~~ing 

the purpose of the requem. 
Gila River Indian Community 

Financial Management and Procurement Policy 

fali I 

Section VII - Fixed Assets Page 16 of16 

1) Policy 

a) Fixed assets consist of lanil, buildings, and equipment. These assets 

represent a major invesrrnent of Cornunity and contract grant funds. A 

propedy control system is necessary to safeguard and properly account for 

these assets. The Department Heads shaJ be held accountable for -all their 

department's fixed assets, persod property, and inventory. Accordingly, 

the following policies must be observed: 

i> A detailed listing of fmed assets having a unit cost as established 

by fcderal procurement re-&iiors must be maintained. 

ii) The detailed Listing shall be updated for acquisitio~s and 

disposirions at le-I mually i.e., approving disposition must be 

approved by the Comptroller. Cost doc~~entation s~U be 

dtained on 5le. i 

f 

iiij -4J.l fkued =sets and personal property must be clearly identsed 

indicaring ownership (i. e ., Gila River Indian Community, United 

States Govemrnent/Departnient of Healrh & Huaan Senices, er;c.) 

with a unique identscation number. 

iv) A physical inventory of fixed assets and personal property must be 

taken in accordance with Generally Acceptcd -4ccounting 

Principles. A physical count of all items of hx~entory bid supplies 

will be conitucted ~rmi-~ually. 

v) Adequate kurmce coverage shall be carried on fixed assers and 

mahenance shall be Eikriomed ro keep the property in good 

condiuon. - 

vi) The disposition .and transfer of 5xed asset and personal property 

shall be requemed in wri~g tothe Purchasing Agent f~r approval. 

1 

b) Lease transactions must be capitr&ed in accordance with the Generally 

Accepted -Accounting Principles. 

(Rev. O 2/2002) 
Gila River f ndian Gommuniv 

Firnancisl Management and Procuremer~t Policy 

Part 11 - Pr~caremenf PaEic? 
Gila River Indian Community 

Finmcial M-ement and Procurement Policy 

Part I1 

I Section I - Introduction ' Page 1 of 101 

Procurement is a service activity. The ~ommuniry's procurement 

department pro cures g-o ods and services and provides professiona~ quality 

services on behalf of the Gila River Indian Cornrnuni@. -" - - 

i> A requisition &om the districts, departments, and or programs is 

the vehicle that starts the procurement process. Once the 

1 requisition is approved by all required parties, a purcl~ase order is 

,I I---- 

generated by Propmy & Supply. L 

I ,'. 

b) The purpose of tlis poiicy is to establish princ.iples to be followed in 

raking purchxses of goods and services with all funds regxdless of the 

funding source ji.e., Tnbdll, Federd State, or other outside fimds). The 

purpose of this policy is to enswe that purchases are made eEciently md 

economically. 

cj P~spartoftheFederdconnactandgrantrequirements,tl~eCorm~lunit)' 

will folldw Federd procurement laws and regulations to the extent they 

are required, or in certain cases negotiated, as part of the contract and 

pan1 agreements with Federal agencies. 

2) Internal Control 

a Adequate internal purchasing control ji-e., segregation of du~ies, physical 

coatrol Gver ms~ts, and widen authobtion for purcksing, etc.).must be - 

established and mintained. .An evaluation of internal co~xrol is of 

primary sigdicance in the conduct of an audit. Particular atrention should 

be paid to the policies preceding the various sections since these po3cies 

are essential to srrong intzmal control. 1 

d 

j 

b) Internal control extends beyond the purchasing functions;, its scope is 

Cormunity wide touches all of the activities of its orgarizatiom. It 

includes the methods by which management delegaes rne procuremenr . 

and contracting-of goods and services. Internal control also includes t&e 

program for preparing, analyzing, and distributing reports and analyses. 

This enables mmagement to maintain control over the variety of activities 

and fimctions in a large complex entity. The use of budgetzy techniques, 

femibility studies, strategic planning, cost ben& dyses and training - 

programs involve many techniques far removed fiom the purchasing 
Gila River ~ndian Conomunity 

Financial Management and Procurement Po&y 

Part n: 

Table of Contents 

Section Description 

I . Introduction ........................................................................... I- 1 

. 1)' Objectives .................................................................... 1-1 

2) Intern1 Gon~ol ........................................................... 1-1 

3) Internal Ahinistrarive Conuml ................................... 1-3 

4) Internal Purch~sing Contd ......................................... 1. 2. 

5) '4 &n%straiive Policies anrl Procedures ..................... ..I-2 

r n Generai Proczrrem&ot Policy ................................................... I 1.3 

1) Policy ........................................................................ 1 J.3 ... 2) Sole '.Ssmse Acqwsdlon .................................. ; .......... .I 1-4 

3) Revision PoE.c.1 ................................................ .............' I 1.5 

4) .Conflict of Interest ... .,........................................ Il-5 

5) Stmdwds or" Conduct ............................................... ...D -5 

1- Procurement hdethods ............................................................ 1117 4 

1) :DetgiiSnation nd Piior A.TOV& ........................... IIJ.7 

2)' ~~$~ih. .r tion Policy ................................................. Dl-7 r. 3) Recelvag ....................................................... ZII-7 . . 4) h3kpos1tmon PoEicjr ..................................................... jIII-7 

(Rev . 0.32002) 
Gila River Indian Communiry 

Financial Management and Procurement Policy 

Part 11 

Section I - Introduction Page 2 of 10 I 

activities, yet all of these devices are part of the mechanism conceived as a 

system of idem! control. 

3) Internal ~dministrative Control 

Internal administrative control includes, but is not Mted to, the plan of 

organizarion, the procedures, and records that are concerned with the decision 

processes leading to management's authorization of transactions. ' Such 

authorization is e-management function directly associated with the responsibility 

for achieving the objec~ives of the. organization and is the starting point for 

establishing purchasing control. 

4) Internal Purchasinz Control 

Internal purchasing control conprises the plan of prgwization and tlie procedures 

and records 'that are concerned with the safeguarding of assets and the reliabiiiry 

of Enancia1 records and consequently ue designed to provide reasonable 

assurance that: 

4 Procurement of goods and services are executed in accordance with the 

Purclmsing Agent's genesal or spec5c authorization. 

b) The recorded accountability for capitalized assets is compared tvith rhe 

existing capitalized assers at rwo (2) or three (3) year inrervals and 

appropriare action is talcen mith respect to my ~Werencss. 

Administrative Policies and Procedures 

The Governor shall adopt appropriate phcedqes to Wner implement and carry 

out the intent of this Financial Manageent and Procurement Policy. 

(Rev. 02rL002) 
1) Policy 

Gila River Indian Community 

Financial Management and Procurement Policy 

Part I1 

Section.11- General Procurement Policy Page 3 of 10 

I 

a) Basic Procurement Principle 

* 

The general procurement policy is based upon the following basic 

principles: 

;I Obtaining the lowest possible price for an itzm whose quality is 

acc~ptable from a vendor urho will be able to deliver the goods 2nd 

services as required by the Cornmwity. 

ii) Free and open competition between the vendors so as to ensure 

that the Cornrnunity's purchases ~ue the most economical. 

iii) To give &st prefzrence to Gila Pher Indian Communiy owned 

'~conomic Enterprises and Gila Ever Indian Community vendors. 

The Governor shall establish wlitten procedures for the 2pplication 

of preference to Gila River Indian C~mmuniry o-med Economic 

Enterprises and Gila Piver Indii Community vendors, 

iv) To give second preference to economic enterprise!^) owned by 

Indiancs), as deiined in the Glosmy., provided that such Indian 

ownership shall constitute not less than fifty-me percent (51%) 

ownership of the enterprise and that ownership sW encornpass 

actiiie operation and control of the enterprise. The Governor shall 

establish writr~n proceciures for the zpplicarion of Indian 

Preference. 

To give third preference to minority, womeg .and disabled owned 

business enterprises so to a.5o~d them the maximum oppomity to 

participate in the Comm~~~&'s procurement program 

. That all constructicn contrzctors contractkg the Cornunity 

.+ will be ~equired to purchase a performance bond for the full 

contract value, payment bond for the 111 contract value, and 

appropriate insurance as defined by the Cornmm prior to the 

commencement of construction and execution of the co~l~t~ction 

-contract witkt the Commnity. 
Gila River Indian Com.rnunity 

Financial Management and Procurement Policy 

Part I1 

Seciian li - Cenerd Procurement Policy Page 5 of 10 

the Governor or designee, stating that there is an unusual and compelling 

urgency must be in place and on fie. 

b) There is one responsible sole source that .can fLEU the requirements and 

no other type of supplies or services cvill satisfjr the Gila River Indian 

Community's requirements. 

c) Utilization of an inter-governmental acquisition ha been determiiied to be 

in the Gila River Indian CoA?Irnunit:r'*s best interest. 

3) Revision Policy 

PJl personnel are encouraged to submit suggestions for revisions of procuremen1 

policies that would improve eEsiency or controk, and to submit suggested % 

chmgzs io this policy so as io docunleilt changes in qslems or improved 

procedures. Such suggestia~ or revisicns should be submitted to the Purchasing 

Agent for review and the Purchasirg Agent may recommend approval to the 

Governor and Cornn~uii Council. 

4j Conflict of Interest 

a) Unless othenvise provided for in tlie Uommws Procuremem Policy, 

the Cornm~mity's oficers, employees, agents, elected or appointed 

oEcials shal! not gain persod benefit fiom any proclxrement k~waction 

or process that they are personally iilvoived in Incidences where they 

may receive persod benefit, the officers, employees, agents, elected or 

appointed officials shall not tdce part in ihe procurzment transacrion er 

process and must My disclose the beneM to the Purchasiq Agent. 

b) This policy applies to a red conflict of interest or the gppearance of a -.- 

conflict of interest, if it is In fact determined to be a real conflict of , 

bterest. 

5) Standards of Conduct 

a) Unless otherwise provided for in the Community's Procurement Po'licy, 

the Co~~munity's officers, employees, agents, elected or appointed 

oEcials shall not gain personal benefit fiom any procurement transacriori 

or process that they are personally involved in. Incidences where they 

may receive personal benefit, the oEcers, employees, agents, elected or 

(Rev. 0ZR002) 
Section I1 - General Procurement Policy 

That aII coonstruction contracts between the Communiity and 

construction contractors must be done on American Institute' of 

Architect (MA) contract forms or an eqLGvalent document which 

require the 

jnformation, 

pa-ynent and 

contractor to provide certain documents and 

including, but not limited to, reievant records, 

perFomce bonds: insurance certificates, listkg of 

subcontractors, schedules of values, and construction schedules 

prior to the issuance of the Communi~'s notice to procted on the 

construction project and prior to payinent. 

bj Procurement Authority 

The Governor or designee shall delegate procurement authority to a 

Purchasing Agent and designees. 

The Purchasing Agent will be responsible for procuring goods 

services for the Gila Ever Indian Community in compliance with 

the procuu-ement policy and in response ro a witten requisition. 

ii) The P~uzrzhasing Agent shall be responsible for deveIoping and 

approving a vendor list. The approved vendor list wiU be 

forwarded to the Finaice Departnleni TOT inclusion in the rnaster 

vendor file. 

iii) Any- emplqee, oZccr? agen1, elected or qpointed 05cia1 of the 

Community that enters into an unauthorized commitment my br: 

subject to making restitution, dismissd or other disciphxq action. 

2) . Sole Source Acquisition 

Sole Source Acquisitions may be used only for small purchases below ten 

thousand dollars ($1 0,000) with Purchasing Agent's approval. For the Purchasing 

Agent to approve sole source purchases above ten thousand dollars ($10,000) and 

not to exceed one hundred thousand dollars ($100,009), at least one of the 

following must apply. 

2) The need for supplies or ser.6ces is of nch m rmusud and con~ehg 

urgency, that the Gila River Indian Community, its members, residents, 

md eqloyees would be seriously injured. A written authuriza~ion fiom 
appointed officials shall not take part in the procurement transaction or 

process and must fully disclose the benefit to the Purchasing Akent. 

b) All Community elected and appointed o£iici&, employkes, md agents 

(cantract empioyees or contractors) shall be held accountable for all 

transactions and negotktions that fhey entw bto on behalf of the Gila 

River Indian Comrn*. No oEcer, employee, agent, elected or 

~ppointed oficial shan ask for or accept gatuiries, favors or anything of 

monerary value exceeding £3~ dohs ($50) from vendors or potential 

vendors for personal use. -At no rime is the setting of a dollar figure to be 

coLmtrued as condoning a confiict of interest by any officer, employee, 

agent, elected or appointed oEcial. 

1 

Gila River Indian Community b Financial Management mil 'Procurement Policy 

Part11 

Secti0n.Z - General Procurement Policy Page 4 of 10 
Gila River Indian Cornmuni@ 

Financial Management and Procllrement Policy 

Part 11 

1 Section III - Procurement Methods Page7 oflo 

1) Determination and Prior Approvals 

a) Prior written approval of the Community Council shall be required for: 

i> The purchase, lease, rental, or donati02 of any interest in real 

property. 

ii) All single purchases of goods and services of one million dollars 

($1,000,000) and over. 

iii) AI comultmt contracts. 

b! Prior tn-ifien approval of the Governoi or designee shall be required for: 

i) Th? lease or rental of persod property jibr a period of time greater 

than the Comixunity's hcal year. 

- iij The alteratioil or renovation of faciiities of ten thousand doliars 

($1 0:000) or more. 

iii) Purchase of h!US and telecomunication equipment in accordance 

with a written plan approved by the Governor or designee. 

c) The Governor or designee uriU dete-e fiom the requisition if a 

Purchase Order or contract is required. 

2) Capitalization Policy 

-i',ssets purchased &dl be capirdized in accordance wirh Generally Accepred 

Accounting ~rin+les. 

3) Receiving Policy 

The Governor or desimee must accept in writing on behalf of the Giia River 

Indian Comunity al' Gsonal propeq. 

4) Disposition Policy 

AU Community property and equipment must be dqosed of in accordance with a 

written plan approved by the Governor or designee. 
I Section IV - Glossary 

Consultant: 

One who ?provides expert or professional advice. A consultant would not include 

cons>ruction contractors or vendors who provide goods or services without dispensing 

expen or professional advice. 

Financial 'Interest: 

Employee or Community elected or appointed official who has an interesz in money or its 

equivelent. Each Community Department Director and any other employees who are 

responsible for the ,handling of money, procurement, and contraczs for the Cornunity 

shall be required ro Bl out a Confidential Financial Disclosure Report, u;hich shd be 

used to determine whether an employee has a conflict between his or her responsibiiities 

as a Community employee and his or her private intereszs an& acdviiies. 

Free namd Open Competition: 

All responsible somces are permitted to coinpcte for a particular solicitation. h, 

Gila River Indian Community Business License: 

.All persons, firms, and companies doing business within the exterior boundaries of the 

Cumunity must first obtain a business license 5om the Community Treasurer in 

accordance with Title 13 of the Comnlunity's Law and Order Code. 

Gila River Indian Community owned Economic Enterprise: . 

Community-owned Economic Enterprise is any commercial, industrial, or bcsiness 

aciiviry or enterprise, including those corporations incorporzzed under Community law, 

where the Communiv, or one or more Community members, own Fifty-Dne Percenr 

(5 1%) of the enterpiis:. 

Gila Ever Indian Community vendor: 

22. person who: (1) is m. enrolled Gila River Indian Commw Member; and (2) holds a I 

- ' current Gila River Indian Community business license; md (3) submits for bid of goods, 

, services, construction under the name that appears on the Gila River Indian Community 

current business license; and (4) is incorporated or qualitied to do business under the laws 

cif the Gila Ever Indian Comimiq. 

.4' -. Imp rest (Petty) Cash Funds: 

Imprest cash funds may be used for small purchases of suppIies that may occasionally be 

required. These funds shall not be used to circumvent the Procurement Policy. 
Gila River Indian Community 

Financial Management and Procurement Policy 

Part I1 

Section ;IV - Glossary Page9 oflo 

Indian: 

-4 person v7ho is srzl enrolled mmkr of an Indian. Trjbe. If &re is reason to doubt that a 

person seeking preference is an Indii the Purchasing Agent shaIl grant the preference, 

but shall require the individud with meen (1 5) days zo provide evidence ht the 

person is an enrolled member of that Indian Tnis. 

Indian Tribe: . .by Jndian rribe, band, nation, or other organized group or community, including an31 

Alaska Native village or regional or village corporation as de5ned in or established 

pursmt to the Alaska Native Claims Settlement Act (85 Stat. 688) [43 U.S. C.PL S ecrion 

1601 et sea.), which is recocked as eligible for the specid pr.ogams md sxvices 

provided by the United States to Indians bemuse of their stabs as Indiaix. 

Indian-owned Economic Enterprise: 

Any Indian- o wned commercial, ktdustrial, or business activirq. established or orgded 

for the purpose of profi provided that such Indian owinership shall constitute not less thar 

my-one percent (51%) of the enterprise, and that ownership shall encompass active 

operation and control of the enterprise. 

Intez-g~vernmentall Acquisitions: 

A procedure by which a Federal, state, l~cal. or Tribal organization (requisitioning 

agency) needs property or services (including construction) and obtains them from 

another Federal, state: local, Tribe, or Tnibal or@zarion. 

PUI.C~;PSP Order: 

An oEzr by tile Gila Sver Indian Conlr~uniq- to piocme goods eon-, comercia1 

sources, upon specified tenns and condirions, the aomt of which does not excezd tlle 

smll purchase limit, $1 00,000. 

Real Property: 

Dehed as land, and generally whatever is erected or growing upon or &ed to land. 

Also rights issuing out oS, annexed to, and exercisable within or about land. Except that 

for *;he p'~~osts 3f sde, enb:!m~eIlfls, indt?P,Tid pawing crops and things atcached to and 

forming part of the land, which are -eed to be severed to be severed before sde, or 

under the cantract of sale, shall be treated as good and governed by laws and regulations 

regarding the sales of goods. 

(Rev. 032002) 
Gila River Indian Cornunity 

Financial Management and Procurement Policy 

Past I1 

1 Section IV - Glossary 

I 

Page 10 of 101 

Requisition: 

An authorized request by the Program or District for goods and services (including 

construction), certifying that funds are available and cosrs are allowable, and forwarded 

to the Purchasing Agent for procurement. 

Small Furchase: 

An acquisition of supplies, equipment, personal services md consrrucrion in the amount 

of $100,000 or less. 

Sole Source Acquisitions: 

-4 contract or purchasz order for the purcfiase of goods and services tlmt is entered inro or 

proposed to be enrered into after soliciting and negotiating with only one source. 

Unauthorized Commitme~nt: 

,4n unauthorized commiunent is is an-eement to procure goods or services made by a 

Gila Ever Indian Communiry employee, oEce:, agent, elecred or appointed officid who 

lacks authoric to enrzr in10 an agreement on behdf of the Gila River Indian Comuni~. 

(Rev. G2/2002)