Red Lake Accounting Department
"Our purpose is to be a valued function of the Tribe for accounting and financial services; to provide accurate recordkeeping and to protect our assets of the Red Lake Nation and build for our future."
The Red Lake Accounting staff has 32 employees that serve the Red Lake Band’s Tribal government. The Accounting Department includes the following: Administration, Grant and Contracts (Staff Accountants), Payroll, Accounts Payable/Receivable, Internal Audit and Information Technology.
The Red Lake Nation’s numerous programs are funded from a wide variety of sources and a sizable portion of the Red Lake Band’s funding comes from Federal and State government agencies, private and public foundations, other tribal nations, and other sources. Each of these funding sources comes with compliance and reporting regulations that are adhered to under standard accounting reporting practices. The standard yearly audit of the Red Lake Band’s financial records, have consistently received clean audits with no significant findings for the past several years. The Accounting Department holds to a high standard as we maintain complete and accurate records of the Band’s finances and assets.
The 2015 Financial Report has been distributed by mail to the Red Lake Band’s Membership. Please call 218-679-3341 for more information.
The financial matters of the tribe are varied and many. Listed on this page is information for the general membership.
Burial Allowance and Funeral Home Fund
A burial allowance is provided for enrolled members only.
Next of kin must contact the Enrollment Department (679-3341) to request the burial allowance. This amount is $300.00 and the check is made payable to the next of kin, or to a person designated by the next of kin.
On-Reservation funeral services:
The amount forwarded to the Funeral Home of choice is $2400.00, and a $100 purchase order for Red Lake Trading Post or the Ponemah Market is also issued at this time. Please contact Oshkiimahjiitaadah (New Beginnings ) at 679-3350 to apply for this assistance.
Off-Reservation funeral services:
The amount forwarded to the Funeral Home of choice is $2500.00. Contact Oshkiimahjiitaadah at the number listed above.
Fish and wild rice:
A standard 11 pound box of 4-6 ounce walleye (skin-on) and five (5) pounds of wild rice is also provided. A current certificate of enrollment of the deceased is required at the Red Lake Fisheries and Red Lake Nation Foods to pick these items up. Certificates of Enrollment can be obtained at the Enrollment Office.
The Donation Committee is comprised of four individuals representing each of the four districts. The primary focus of the Donation Fund is “our youth” and our elders. The committee is directed by resolution to support activities that enrich and support the youth and elders of the Red Lake Band.
The Donation deadline is the last day of the month. All requests must be in writing and include supporting documentation such as: rosters, sales quotes, vendor information and contact information. Vendor information must be included as checks are not made out to individuals. Event requests must be submitted the month BEFORE the event. Event requests must also include a budget. A donation cover sheet is available in the links below.
Director of Finance
Grant and Contracts
The Grants and Program Accountants primary function is to assist the Tribal Program Directors with expenditure reporting and compliance. Every funding source whether is if from a federal /state government agency or any other entity comes with reporting guidelines and compliance requirements that must be followed, and the work of the accountants is determined by the funding source. The Accountants also assist with budget development, facilitate draw down from funding sources, review and provide financial analysis, and other budgetary related matters.
Fixed Assets tracks and maintains records for all purchases of $5000 or greater, and maintains the insurance schedules of all insurable assets held by the Tribe and the Tribal programs. This includes but not limited to buildings, equipment, vehicles and infrastructure, this office also maintains the cellular service account for the Band. These records are audited on a yearly basis as with other financial records. Property and supply tags tribal property and maintain the GSA vehicles used by the Tribe, and oversees the disposal or selling of any tribal property.
The Accounts Payable department processes more than 50,000 checks per year, including the yearly Trust Fund distribution. A purchase order is the document that generates a check. Purchase orders are processed at an average rate of over 100 per day. The process includes checking for supporting documents such as invoices or quotes, coding each purchase order to the correct program fund, and are recorded and filed according to standard accounting procedures.
The on-going process requires that all Program Directors, or their authorized representative, drop off all check requests and pick up the requested checks. Please inform your staff, vendors and contractors that there is a three (3) to five (5) business day processing period for checks from Accounts Payable. All phone calls or inquiries regarding checks from a program will be directed to the director of the program in question.
The Red Lake Nation employs nearly a thousand employees, both full and part time. The Payroll Department processes payroll for employees on both a weekly and bi-weekly schedule.
All bi-weekly timesheets are due in the Payroll Department at 4:00 PM on the Friday before the regular payroll date. Weekend workers must still submit timesheets on Mondays as soon as possible. Week 1 of the Weekly timesheets are due on Mondays; the Week 2 of the weekly payroll is due with the regular Bi-weekly schedule.
Early check requests:
All early check requests requiring a signature can be left in the “Early Check Box” located at the Payroll Department window. Please be advised that an early payroll check will be processed depending on the availability of Payroll Technicians. Please note that early checks are not available to those on the weekly schedule.
Internal Audit performs two separate types of audit based on 542 Class III and 543 Class II. Class III audit includes, Gaming Machines; Table Games; Cage and Credit; Drop and Count; Cage and Credit; Information Technology; and Complimentary Items or Services.
Class II includes Bingo; Pull Tabs; Card Games; Gaming Promotions and Player Tracking; Complimentary Services or Items; Drop and Count; Cage, Vault, Cash, and Cash equivalents; Information Technology; and Accounting Standards. Internal Audit reports directly to the Tribal Treasurer’s Office.
Internal Audit documentation such as checklists, programs, reports, etc. is prepared to evidence all internal audit work and follow-up performed as it relates to compliance with TICS (Tribal Internal Control System); SICS (System of Internal Control Standards); and MICS (Minimum Internal Control Standards). Audit reports are maintained and made available to the NIGC (National Indian Gaming Commission, established by the Indian Gaming Regulatory Act, 25 U. S. C. 2701 et seq) upon request. Internal Audit findings are reported to management, responded to by management stating corrective measures to be taken regarding all instances of non-compliance and included in the report delivered to management, Red Lake Gaming Board and Red Lake Gaming Commission. Follow-up observations and examinations are performed to verify that corrective action has been taken regarding all instances of non-compliance. The verification is performed within four months following the date of notification of non-compliance.
The Red Lake Gaming Board approves the final report. The report includes the following information: Audit objectives; audit procedures and scope; findings and conclusions; recommendations; management response; follow-up. All material exceptions identified by internal audit work is investigated and resolved. We also perform other audits of individual gaming department upon request.
The I.T. Department is responsible for providing strategic technical vision, technical resources and timely support to The Red Lake Band of Chippewa Indians. Our goal is to deliver these services as efficiently and securely as possible.
Tharen Stillday, Executive Assistant
Carmen Johnson, Admin Assistant
Deb Harmon, Acting Director
Karla Pankow, Help Desk
Bill McKenzie, PC Technician
Rexford Strong Jr., Installer
Josh Nelson, PC Technician
Dayton Carlson, PC Technician
Racheal Jorgenson, PC Technician
Casey Norden, Systems Technician