Tribal Administration

Finance

San Felipe Pueblo Finance Department 

Mission & Purpose

The Finance Department serves as the steward of San Felipe Pueblo’s financial health. It supports Tribal Council, Tribal Administration, Gaming Regulatory, and all department operations by planning, organizing, and directing the Pueblo’s financial systems in accordance with tribal laws, as well as federal, state, and local regulations. Our guiding principles are transparency, accountability, timeliness, and integrity. We adhere to standards established by the Governmental Accounting Standards Board (GASB) and Generally Accepted Accounting Principles (GAAP).

Core Responsibilities

Accounting & General Ledger

  • Maintain and reconcile the Pueblo’s general ledger, subsidiary ledgers, and chart of accounts.
  • Record all financial transactions (revenues, expenditures, transfers) in a timely manner.
  • Prepare monthly, quarterly, and annual financial statements and reports for internal and external users.

Budgeting & Forecasting

  • Coordinate the annual budget process, working with each Pueblo department to develop projections, justify requests, and align with strategic priorities.
  • Monitor budget-to-actual performance, analyze variances, and recommend adjustments or re-allocations as needed.
  • Provide financial forecasts to assist leadership in decision-making and long-term planning.

Cash Management & Treasury

  • Monitor cash flows, manage bank accounts, and ensure sufficient funds for ongoing operations.
  • Invest idle funds in accordance with Pueblo policy and legal constraints.
  • Oversee internal controls related to receipts, disbursements, and reconciliations.

Accounts Payable & Receivable

  • Process vendor invoices, purchase orders, reimbursements, and ensure accurate and timely payment.
  • Invoice, bill, and collect revenues owed to the Pueblo (from services, leases, utilities, etc.).
  • Manage aging receivables, follow up on delinquencies, and reconcile accounts.

Payroll & Benefits

  • Prepare and process payroll for all Pueblo employees in accordance with policies, withholdings, and reporting requirements.
  • Administer benefits, retirement contributions, tax filings, and year-end documentation.

Grants, Contracts & Compliance

  • Support departments in applying for grants and contracts, maintain tracking of funding sources, and monitor compliance with federal, state, or grantor requirements.
  • Ensure that expenditures, procurement, and reporting under grants follow applicable rules (e.g., Uniform Guidance, OMB, specific agency regulations).
  • Prepare audit schedules and documentation for grants, and respond to audit inquiries.

Internal Control & Risk Management

  • Design, implement, and monitor policies and procedures to prevent fraud, errors, and misuse of funds.
  • Review and approve financial policies, thresholds, segregation of duties, and approval hierarchies.
  • Maintain insurance, asset inventory, and risk mitigation strategies.

Audit & Financial Oversight

  • Coordinate annual financial audits and compliance reviews by external auditors.
  • Review auditor findings and implement recommendations for improvement.
  • Present audited financial statements and management letters to leadership and Tribal Council.

Reporting & Transparency

  • Provide periodic reports to Tribal Council, Pueblo leadership, and the public (where appropriate) on financial condition, revenue sources, and expenditures.
  • Prepare required disclosures, footnotes, debt schedules, lease obligations, and other financial statement components under GASB standards (e.g. GASB 84, GASB 87).
  • Ensure full compliance with all relevant financial reporting standards and ensure disclosure of liabilities, collateral, and debt instruments.

How We Serve the Pueblo

  • Support to Departments: Provide budget guidance, expense monitoring, and financial analysis to each department to help manage within resources.
  • Pueblo Membership & Community: Facilitate per capita distributions, tribal benefit payments, scholarships, and other financial services where delegated or approved.
  • Regulatory & Gaming Oversight: Ensure that the financial side of the Gaming Regulatory authority complies with all internal and external rules.
  • Stakeholder Accountability: Maintain trust through transparent operations, clear reporting, and responsiveness to Pueblo leadership and membership.

Contact
127 Hagen Rd.
San Felipe Pueblo, NM 87701
(505) 867 – 3381
info@sfpueblo.com