|The Cheesh'na Tribal Council has not previously operated a utility. Policies and procedures will need to be adopted 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 reports she is not interested in changing software.
The chart of accounts provided includes accounts for tracking cash, accounts receivable, fixed assets, payables, 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 by the Mt. Sanford Tribal Consortium in Gakona. Reconciliations are done monthly for bank accounts.
The Cheesh'na Tribal Council uses a check request system. The administrator has authority to authorize purchases up to $5000. Any purchase over $5000 requires tribal council approval