MISSION STATEMENT

GOAL

POLICY AND PROCEDURES

►Purpose

Establish a policy and procedure for the Financial Management Section of the Division of Social Services. Any office responsible for funds given to any organization is responsible for overseeing the accounting functions of financial reports, reconciliation and records management as promulgate by accepted generally accepted accounting principles and government fund accounting practices.

►Scope

The policy and procedures will apply to all DSS Sections, Departments and Programs in regards to financial management of Navajo Nation funds.

►Definition

Navajo Nation Funds – any funds received from any source (federal, state, Navajo Nation, etc.) that is given for a particular purpose or the general operation of DSS.

►Policy

The Division Director of the DSS will have authorized signature authority for all accounts set up within the DSS (this includes all accounts under DSS Departments and Programs). The Division Director will also have “unlimited” signature authority, there is no set limit unless stated by the President or Chief of Staff.

DSS Department/Program Managers and Supervisors have authorized signature authority for all accounts setup within their Department/Program.  Their limit is set at $50,000. Any signatures needed for amounts above $50,000 will be forward to the Division Director for review.

►Responsibilities

•President of the Navajo Nation has the authority to sign contracts/grants on behalf of the Navajo Nation.

•The NDSS Executive Director has the authority to sign contracts/grant on behalf of DSS and Navajo Nation in amounts up to $50,000 and to sign financial documents at no set dollar limit.

•The Financial Management Section of the Division of Social Services has the primary responsibility to safe guard, be accountable and ensure proper generally accepted accounting principles are followed for Navajo Nation funds entrusted to the Division. In addition to managing the Division’s financial policies and procedures, reporting, accounting system and internal controls and methods that strengthen the financial management within the Division.

  ►Procedures

• Develop, organize, implement and coordinate the overall financial accounting functions using proficient skills and knowledge
• Design a system of checks and balances to decrease the likelihood of errors and irregularities.
• Implement a standardize accounting system in accordance with government accounting funding methods and practices by adopted federal, state, and NN policies, laws and directives.
• Document all significant business practices, processes, and policies
• Have a uniform set of forms to be used by all DSS Departments and Programs.
• Conduct Quarterly Financial Reviews for all Sections, Departments and Programs.
• Ensure all Programs have a copy of the official policy and procedures governing the Financial Management of DSS Navajo Nation Funds.
• Implement protective measures to safe guard NN Funds.
• Ensure all DSS accounts are reconciled on a monthly basis.
• Provide a financial report to DSS Sections on a monthly basis.
• Analyze financial processes and identify to eliminate any duplicated efforts.
• Streamline processes by reducing or adding procedures to the official Policies and Procedures.
• Develop a Budget Formulation and Allocation Methodology for NN funds given to multi programs.
• Conduct a thorough review of financial transactions to ensure accuracy, completeness and timeliness.
• Have training opportunities available for FMS Staff to further their skill and knowledge base.
• Conduct training to all DSS Departments and Programs in the official uniform financial management processes for DSS.
• Represent the Division on financial matters when interacting with other NN offices and external entities.
• Advise on improving management accountability including ensuring compliance, timely preparation of financial statements and audit follow-ups.

  ►Governing Authorities

• Navajo Nation Budget Instructions and Policies Manual
• Travel Policies and Procedures Handbook
• Motor Vehicle Operator’s Handbook
• Personnel Policies and Procedures Manual
• Navajo Nation Law and Title Codes
• OMB Circulars for federal funds
• Generally Accepted Accounting Principles (GAAP)
• 2 CFR Part 225