### 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 nowin 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, CommunityTreazurer Cuadalupe 

### E. Martinez, Finance Direcror Connie Huenergardt, Purchasing Agent .-

315 W. CasaBlancaRoad 

## . Post OfficeBox 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 amendmenton

### 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and the exiaing ,kccounTing and Procmement Manual and any rcsolution adopting it or amendments thereto are hereby rescinded.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 Secreqofthe 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 

### 16Members were present bya vote of: 

## - 14FOR; 

## 2OPPOSE;

### Q ABSTAIN; 

## 1ABSENT; VACANCY.

I 

### GOVERNOR ,'

..

# .'= .- - ru CO 

# -

, 2. 

## > 'n 0 T=O 

## > rq 

# * :r .--ri Cl Cc 3~ 

### CO~~XUNITY COUNC~L SECRETARY<

### A L I/NLF) -+_ 

### - Y 

## - ><

.- 

# ' L7rn 

## --- 9
I.. 

### no 

### 0 % c3 CJ G 

### <

### Section 

## Gila 

## River Indian Community FinancialManagement 

### andProcurement Policy 

### Part 1


### Se~tion 

### Dcscriptian Sectian/Psge
Introduction 

## ........................................................................... I- 1 

## 11 Objectives


## .................................................................... I- 1 

### 2) 

### InternalControl.

## ......................: 

## ................................... 1-1 

### 3) 

### Intern1Administrative Control


## ................................... 1-2 

### 4) IntemlAccounting Convol


## ......................................... 1-2



### . . 5) 

### Revlslon 

### Policy


## ............................................................ 1-3 1


### ....................... 6) AdministrativePolicies and 

### Procedures 1-2



### ............................................................... General Cash

### Policy 

### 11-4 1

) 

### Poiicy


### ........................................................................ -11-4 CashRecei~ts &

### Disbursements


### ........................................... 111-5 1) 

### CashReceippts 

### Poiicy


## ................................................. 111-5 2) 

### 'Imprest (Petty) 

### .Cask

### Policy


### ...................................... 111-5

I., 

### 3) Cash

### Disbursement Poiicy


### ........................................ 111-6

4) 

### PeyrollPolicy


### ................................................... III-7 

### 5) Credit Card

### Policy


## .................................................. 111-7 General

### nlourn;zl


### .................................................................... I'LT 

### -9 GeneralLedger


### ..................................................................... V. 10 1) 

### Policy


### ....................................................................... 

### V. '90 

### 2) 

### Maintemce and 

### Close Out Reauiremexts


### ................ V- 11



# . * ... ,rrnatcial 

### 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 FinancialManagement andProcurement Policy 

### Part I SectionI- 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 informationand 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 

### allvalid transactions. Describe on a timely basis the transactions 

### in su5cient detail to perriir proper class5caiion oftransactions for 

### h~mcial reporting. 

### iii) Measure the value of transzction 

### in a manner that permits recording their proper monetary value 

### in thejinancial statements. iv) Deterinine the time period 

### in which transactions occurred to permit recording oftransacrions

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

### in the hcial statements 

### in accordance with Generally .4ccepted -4ccountingPrinciples. 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 essentialto strong internalcontroL 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 ofbudgetasy techniques, feasibility smdies, strategic planning, cost benefit analyses 

### and training program involve 

### many techniques 

### far removed 

### from the accouming and hcialactivities, yet 

### all of these devices 

### are part 

### of the mechanism conceived 

### as a 

### systemofinternal control. 

### 3 InternalAdrnini~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 oftransacxions. 

### 4 InternalL4cco~lnting Control .Internal accounting control-comprisesthe plan of organization'mdthe 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.ywith Generaliy Accepled Accouii~ing Principles or any other criteria applicable to such statements md 

### (2) to maintain accountabihtyfor =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 toany

### SectionI-Introduction Pase 3 of 16 

### GilaRiverIndian 

### Community FinancialManagement and

### ProcurementPolicy 

### Part 

### I

5) Revision Policy 

### - 

## AU personnel are 

### encouraged to submit suggestionsfor

### revisions 

### of-these 

### policies f

### hat would improve efficiency or controls, and 

### to 

### document 

### changesin 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 totile Community Comcilfor 

### fkdapprovd. t



### AWtiativePolicies and 

### Procedures Tne Governor 

### shdadopt appropriate 

### procedures to hrthe: implement and carrq. 

### out the 

### bfcnt 

### oftlllsFinancial Mmzgement and 

### Procurement Policy.

(Rev. (12.1002)

### Gila 

### River Indian Community FinancialManagement 

### andT'rocurement Policy 

## PartI Section

### II - 

### General 

### CashPolicy 

# 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 

### CornunityTreasurer. b) L4U.persomel,otherthanthosedesignatedbytheComunityTreasurer are prohibited 

### fromhandling 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) -4lIcash 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 FinancialManagement and Procurement 

### Policy 

### Part 

### I Section

### .In-CashReceipts & 

### Disbursements Page 5 of 16


### 1) CashReceip~s 

### Policy Cash receipts 

### are defrned 

### as transactions 

### consisting of 

### dnegotiable instruments, cash, 

### and "electronic deposits. 

### Cash'and negotiable 

### instruments are 

### particularly subject to the 

### risk of loss or

### theft. 

### A sysrem of sound intern1accounting 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 fieproofstorage unit with 

### access limited 

### to persomel autharized to 

### mkes

, 

### entries to 

### the records, (It is appropriate for personnel authorizedto 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 

### isprohibited. 

### ?j hprest (Pettyj

### Cash Policy a) 

### Departments may 

### request 

### in writing the 

### use of Imprest (petty) cmh funds to the CornunityTreasurer. The ComrnuniQTreasurer 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 ofapproved Imprest 

### (petty) cash funds.

(Rev. 022002)' 

### GilaRiver

### IndianCommunity FinancialManagement and Procurement Policy 

### Part 1' Section.111-

### CashReceipts & 

### 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 cashkept onhand. 

### i) -411 disbursements 

### shaU be processed 

### using a check run 

### schedule and/or electronic trderauthorized 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 Comptrollerordesignee. 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 appropri3tefor 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 leavingtheir oKce,) 

### bj Check Signers



### ii) Authorized check signers are 

### the Governor, 

### the Lieztenant Governor, the Community Treasurer, and the Cornrnuniv Treasurer's authorizeddesignees. 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 vaultpromptly after use.

### GilaRiver Indian 

### Community FinancialManagement andProcurement Policy 

### Part I' Section.111-

### CashReceipts & 

### 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 ofthe 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 blankpayroll checks vtdl

### be srored in 

### the vtidt at 

### aIltimes. 

### 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 

### approvedby 

### the Community Treasureror 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 

### delected and 

### appointed 

### officials. Community credit cards 

### wiU not be 

### used to circumvent 

### theProcurement Policy.

(Rev. OZR002)

### Gila

### RiverIndian 

### CommuniQ FinancialManagement 

### andProcurement 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 onthe account. 

### Section.111-CashReceipts & 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 ~Gomrnunirycredit card to withdraw cash 

### is srrictly prohrbi~ed. e) Upon 

### sxyir~tion of the term of office, 

### Ifnot re-elected orre-appointed, Lhe officialmust surrender the credit card to the CommuniQTreasurer. 

## 0 Lost 

### or stolen czedi~ cards will be immediately rreponed to the Community Treasurer and, 

### ifnecessary, 

### to the appropriate 

### Law Enforcement officials. The credii card 

### will be immediatelycancelled.

### Gila

### RiverIndian 

### Cornunity Financial Management 

### andProcurement Policy 

## Part1

. Section

### IV 

### - General Sound Page 9 of 16

# I

Pvenues, There are three 

### (3) sources of entries to the general ledger for r~ exgendirures, asset, and liabw accounts: 

### (1) though 

### ihe cash receipts jownal, 

### t2) through the cash disbursementjoml, 

### and (3) through 

### the general ledger voucher 

### viajournal vouchers. 

### Jollnzal entry required the following: 

### i> Accurate and complete descriptions. ii) Back-up workpapers to su~portthe jounlal entry. These workpapers must 

### be retained 

### and filed with thejournal entries as a pemenipart ofthe accountingrecords. 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 sothat another person loo& at thejournal voucher a year later 

### can understand it. Descriptions shall

### be specficto provide an adequate audit

### trail.
Copies 

### ofworkpapers that were used to calculatethe adjustments needed 

### must

### be attachedto the related

### journal voucher and filedby month.

### Gila 

### River Indian 

### Community FinancialManagement 

### andProcurement Policy 

### Pari

### I

I 

### Section

### Y -General

### Ledger Pagc 10of 16 

### 1) Policy 

### The followkgpolicies shall

### be followed

### to ensureinternal 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

### LlowingFinance 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 ' 

### CodityTreasurer 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

### GilaRiverIndian

### CommuniQ Financial Management 

### andProcurement Policy 

### Part

### i
Section

### V -

### GeneralLedger Page 11of 16I 

### 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 Maintenanceand Close OctR~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 monlhlybasis. 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 12of 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 '

### plegby 

### Administrarion, Cornmunity 

### Treasurer, and 

### the Community Council 

### with input from

### the Co~51muniv members. -All fhd

### raising activities by program, departments, 

### and districts 

### mushave 

### prior witten approvd by 

### the Governor. 

### .4U nroceeds derived 

### hrnsuch 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 eachprogaiq 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

### tomovc.
1 

### iii) The Co~ifnunity Treasurer must prepare and 

### maintain a five-year 

### forecast of all

### revenues and expenses to include all bcialdata such as capital projects, 

### investments, contracts and grant funds, debt 

### kancing, etc. 

### -411 revenue, regzrdless ofthe soisce, 

### mcst be 

### receipted into 

### the Commudty's general hd. 

### The Community

(Rev. 032002)

### Gila 

### RiverIndian 

### Community

. 

### Financial Management andProcurement 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 thereport. 

### 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 fiscalyes. 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 decreaethe 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 accoinplishingthe gods. ) 

### The Administration

### will approve 

### t\e process mdprocedure farthe development ofthe 

### annual operating budget. 'o) Contract aridGrant 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 eqendedprior to 

### utilizing Communityfunds.

(Rev. 02'2002)- 

### Gila River 

### Indian C,ommity FinancialManagernent andProcurement 

### Policy Past 

## 1

Section

### VI 

## - Financial Management Page 15of 16 

### ii) The release 

### of all financial starements and financial information PaS?Ler. 

### must

### be approved

### 'in writing

### bythe Commdty

### Tr- b) Internal 

### i> Any financial statements or information released to depment s/programs 

### or other Community entities 

### is restricted to internaluse 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 FinancialManagement and Procurement Policy 

### Part

### I
Section

## VI

# -FinancialManagement Page 14oil61



### 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 andlegalrequirements. c) CapitalProjects Budget i) The Governor 

### must review and recornmend all new capitalprojecrs 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 

### oftheproject. dj 

### DebtFinancing 

## ;I liior to cippproval of debt hancirgby 

### 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 mditsrelease 

### must bc 

### approved by the CommunityTre~lsurer,

i) -4U 

### requests for 

### Wcial statements and/or hancial information must 

### be submitted 

### in writing to the COZIL~II?~~~ Treasurer 

### sr~~ing thepurpose ofthe 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 andproperly account for these assets. 

### The Department Heads shaJ 

### be held accountablefor 

### -all their department's 

### fixed assets, persod property, and inventory. Accordingly, the following policiesmust be observed: 

### i> A detailed listing of fmed assets having a unit cost as established by fcderalprocurement 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 dtainedon 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 ofHealrh & 

### 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 shallbe requemed in 

### wri~g to the Purchasing Agent f~r approval. 1 b) Lease transactions must be capitr&ed in accordance with the Generally Accepted -AccountingPrinciples.

(Rev.O2/2002)

# Gila 

# River f

# ndian Gommuniv

Firnancisl 

## Management and Procuremer~t Policy Part 

## 11-Pr~caremenf 

### PaEic?

### Gila 

### River Indian Community FinmcialM-ement 

### and Procurement Policy 

### Part I1 

# I Section

### I 

## - Introduction ' Page 1of 101

Procurement is a service activity. The 

### ~ommuniry'sprocurement department procures g-o ods 

### and services 

### and provides professiona~ 

### quality serviceson

### behalf ofthe 

### GilaRiver 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 pan1agreementswithFederal agencies. 2) Internal Control

a Adequate internal purchasing control ji-e., segregation of du~ies, physical coatrol Gver ms~ts, and widen authobtionfor purcksing, etc.).mustbe - established and mintained. 

### .An evaluation of internal co~xrolis 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 essentialto 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-ofgoods 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 budgetzytechniques, femibility studies, strategic planning, cost ben& dyses and training - programs involve 

### many techniques far removed fiom the purchasing

## Gila

## River

## ~ndian Conomunity FinancialManagement andProcurement

### Po&y 

### Part

# n: Table 

### ofContents 

### Section

### Description


### I


### . Introduction 

## ........................................................................... I-1

. 1)' 

### Objectives


## .................................................................... 1-1 2) 

### Intern1Gon~ol 

## ........................................................... 1-1 

### 3) Internal

### Ahinistrarive Conuml


## ................................... 1-3 

### 4) Internal

### Purch~sing Contd


## ......................................... 1. 2.



### ..................... 5) '4

### &n%straiive Policies 

### anrlProcedures ..I-2

r n 

### Generai

### Proczrrem&ot 

### Policy


### ................................................... I 1.3 1) 

### Policy


### ........................................................................ 1 

### J.3



## ... 2) Sole

### '.Ssmse Acqwsdlon


### .................................. ;

### ...........I1-4 3) 

### Revision

### PoE.c.1


### ................................................ .............'I 1.5 

### 4) .Conflict

### ofInterest

## ...., 

## ........................................ Il-5 

### 5) Stmdwds 

### or"Conduct

## ............................................... ...D -5

1- 

### Procurementhdethods


## ............................................................ 11174



## ........................... 1) :DetgiiSnationnd 

### Piior A.TOV& 

### IIJ.7 

### 2)' ~~$~ih. .r 

### tion Policy



## ................................................. Dl-7

r. 

### 3) Recelvag


## ....................................................... ZII-7



### .

## . 4) 

### h3kpos1tmonPoEicjr


## ..................................................... jIII-7

(Rev

### . 0.32002)

### Gila 

### RiverIndian 

### Communiry Financial Management 

### and Procurement Policy 

### Part 11
Section

### I

# - Introduction Page2 of 10

# I

activities, yet all ofthese devices are part ofthe 

### mechanismconceived 

### as a 

### system 

### ofidem! 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-managementfunction directly associated with the responsibility for achieving the objec~ives of the. organization 

### and is the starting point for establishingpurchasing control. 4) Internal 

### Purchasinz Control Internal purchasing control conprises the plan ofprgwization 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 assurancethat: 

### 4 Procurement of goods and services are executed 

### in accordance 

### with the Purclmsing Agent's genesalor 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 mithrespect to my ~Werencss. Administrative Policies 

### and Procedures 

### The Governor shall adopt appropriate phcedqes to Wnerimplement and carry out the intent ofthis FinancialManageentand Procurement Policy.

(Rev.02rL002)

### 1) Policy 

### Gila River

### Indian 

### Community FinancialManagement 

### andProcurement Policy 

### Part 

### I1 Section.11- General Procurement Policy Page 3 of 10

I 

### a) BasicProcurementPrinciple *

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 ableto deliver the goods 2nd servicesas required by the Cornmwity. 

### ii) Free and open competition between the vendors 

### so 

### as to ensure that the Cornrnunity'spurchases ~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 establishwlittenprocedures for the 2pplication of preference to 

### Gila River Indian C~mmuniry o-med Economic Enterprises and GilaPiver Indii

### Communityvendors, 

### 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 sWencornpass actiiie operation 

### and control of the enterprise. The Governor shall establish writr~nproceciures 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 maximumoppomityto 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 Cornmmprior 

### to the commencement of construction and execution of the co~l~t~ction -contract

### witktthe Commnity.

### GilaRiver Indian Com.rnunity FinancialManagement 

### 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 

### inplace 

### 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 

### habeen determiiied to be in the 

### Gila River Indian CoA?Irnunit:r'*s best interest. 3) RevisionPolicy 

### 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 UommwsProcuremem 

### 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 tothe 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)SectionI1

### -GeneralProcurement 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 constructionproject 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-ementpolicy and 

### inresponse

### ro a wittenrequisition. 

### ii) The 

### P~uzrzhasingAgent shall be responsible for deveIoping and approving a vendor list. 

### The approved vendor list 

### wiU be forwarded to the Finaice Departnleni 

### TOTinclusion 

### 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: subjectto makingrestitution, dismissd or other disciphxqaction. 

### 2)


### . Sole Source Acquisition Sole Source Acquisitions may be used only for small 

### purchases below ten thousand dollars 

### ($10,000) 

### with Purchasing Agent's approval. For the Purchasing Agent to approve sole sourcepurchases 

### above tenthousand 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 PurchasingAkent. 

### 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 

### ofa 

### dollar figure to be 

### coLmtruedas condoning a confiict 

### of interest by 

### any officer, employee, agent, elected or 

### appointed oEcial. 1 

### GilaRiver

### Indian Community
b 

### FinancialManagement

### mil 'ProcurementPolicy 

### Part11 Secti0n.Z

### -GeneralProcurement Policy Page 4 of 10

### GilaRiver Indian Cornmuni@ FinancialManagement 

### and ProcllrementPolicy 

### Part 11 1 Section

## III-ProcurementMethods Page7 oflo



### 1) Determination andPriorApprovals a) Prior 

### written approval 

### ofthe 

### Community Council 

### shallbe 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 ofthe Governoi or designee shallbe required for: 

### i) Th? lease or rental ofpersodproperty jibr a period of 

### time greater 

### thanthe Comixunity's hcalyear.

- iij The alteratioil or renovation of faciiities of ten thousand doliars ($10:000) ormore. 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'Gsonalpropeq. 

### 4) Disposition Policy 

### AU Community property and equipment must be dqosed of

### in accordance

### with a 

### writtenplan approved by the Governor or designee.

# I Section

## IV

## -Glossary



### Consultant: 

### One 

### who ?provides expert 

### or professional 

### advice. 

### A consultant would not 

### include cons>ructioncontractors or vendors who provide goods 

### or services without 

### dispensing expen orprofessional 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 shdbe used to determine whether an employee has a conflict between 

### his or her responsibiiities 

### as

### a Communityemployee and his or her private intereszs 

### an&acdviiies. Free 

### namd Open Competition: 

### All responsible somces are permitted to coinpcte for aparticular 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 ofthe Comnlunity's 

### Lawand 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 

### (51%) ofthe enterpiis:. 

### Gila EverIndian Communityvendor: 

### 22. person 

### who: (1) is 

### m. enrolled Gila River Indian 

### CommwMember; 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 onthe 

### Gila River 

### Indian Community

current business license; 

### and 

### (4) 

### is incorporated or qualitied to do business under 

### the laws cif

### the Gila

### EverIndian

### Comimiq.
.4' 

# -. Imprest(Petty) Cash Funds: Imprest cash funds 

### may be used for small purchases of suppIies that may occasionally be required. 

### These funds shallnot be used to circumvent the Procurement Policy.

### Gila

### RiverIndian

### Community FinancialManagement and Procurement 

### Policy Part I1 Section 

## ;IV -Glossary Page9 oflo



### Indian: -4

### person v7ho 

### is srzl 

### enrolled mmkrof an

### Indian.Trjbe. 

### If&re 

### isreason 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 

### enrolledmember 

### ofthat 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) 

### [43U.S.C.PL

### Secrion 1601 et sea.), 

### which 

### is recocked as 

### eligible for the specid pr.ogams md sxvices provided 

### by the 

### United Statesto Indians bemuse oftheir stabs 

### asIndiaix. Indian-owned Economic Enterprise: Any 

### Indian- owned 

### commercial, ktdustrial, or 

### business activirq. established or orgded for the 

### purpose of

### profi provided 

### that such Indian owinership 

### shallconstitute not less thar my-one percent 

### (51%) of the enterprise, and 

### that ownership 

### shall encompass active 

### operation and control ofthe 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

### ofwhich does not excezd 

### tlle smllpurchase 

### limit, $100,000. 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 governedby 

### laws and 

### regulations regarding 

### the sales ofgoods.

(Rev.032002)

### Gila

### RiverIndian 

### Cornunity Financial Management 

### and Procurement Policy 

### Past 

### I1 

# 1 Section 

## IV

## -Glossary I Page 10 of101


### 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. SoleSourceAcquisitions: 

### -4 contract orpurchasz order for the purcfiase

### of goods and services tlmt 

### is enteredinro 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 authoricto enrzr in10 

### an agreement onbehdf ofthe Gila River Indian Comuni~.

(Rev. G2/2002)