|The Cheesh'na Tribal Council has not previously operated a utility. Tribal staff provided a draft of their utility policy that includes procedures for dealing with delinquent accounts, disconnection for nonpayment, and notice and hearing requirements for disconnection. Once the utility has been constructed, the tribal council will adopt final policies and procedures for the utility.
The tribe uses macintosh computers. Accounting has been done with Multi-Ledger by Check Mark software since 1990. Multi-Ledger is a full-feature software package with general ledger, accounts receivable, accounts payable, inventory, payroll, and job-costing capabilities. The tribal administrator and chief financial officer both report they are not interested in changing software. The chart of accounts provided includes accounts for tracking cash, accounts receivable, fixed assets, accounts payable, payroll taxes, accrued leave, loans, fund balances, revenue for each source of funds, salary expense, payroll taxes expense, advertising, supplies, contractual equipment, insurance, travel and utilities. Each different activity is assigned its own account number. The chart of accounts appears organized with revenue and expenses having a sub-category by function to allow for data selection. The only invoices issued are for office space rental. Reconciliations are done monthly for bank accounts on the tenth day of each month. The Cheesh'na Tribal Council uses a check request system. RUBA staff was given a copy of the tribe's forty-two page procurement policy. Under that policy, the administrator has authority to authorize purchases up to $5,000. Any purchase over $5,000 requires tribal council approval.|