MUSCOGEE (CREEK) NATION
MCN OFFICE OF THE TREASURY
The Muscogee (Creek) Nation Treasury bears the responsibility of all the Nation's fiscal matters, including but not limited to being the main repository of all funds belonging to the Nation, financial oversight of all federal funds, and daily accounting processes and practices. The Treasury is also charged with the responsibility of protecting the assets and the sovereignty of the Nation, as related to the Nation's relationship with agencies, financial institutions and vendors.The Office of Treasury is divided into several sub-functions which are briefly defined as follows:
Office of the Controller
The Office of the Controller, created by tribal law, provides managerial oversight to all the functions within the Office of the Treasury, as well as providing guidance to the Nation with regard to all financial matters, compliance with tribal and federal law, and the Nation's relationships with banking and investment institutions. The Office of the Controller answers directly to the Office of the Principal Chief and to the National Council.
Presently, the Office of the Controller is staffed by James W. Pratt, Controller; Wanda Froman, Secretary; and Crystal Wegley, Tribal Cashier. Wanda Froman has been with the Office of the Controller since 1992, Mr. Pratt since 1998, and Crystal Wegley since 2002.
Office of Contracts and Budgets
The Office of Contracts and Budgets performs the functions of a centralized procurement system, maintaining the Nation's vendor files and processing all functions necessary to the procurement of goods and services needed by the Nation's programs, including vendor quotes and issuance of purchase orders. Within those processes, the department is largely involved in the bidding and award of outside contracts, both for services and construction.
The department is involved in the performance of all federal/agency grants that are awarded to the Nation, maintaining complete files on each grant, verifying compliance of expenditures within the approved budgets, and all financial reporting to the funding agent.
The Nation's annual budget process is for the most part driven by the Office of Contracts and Budgets, providing financial data and technical support to all programs and to the Sub-Committees of the National Council during the annual budget review processes. Budget modifications also fall within the responsibility of this department.
Presently, the Office of Contracts and Budgets is staffed by Mrs. Kathy Guthrie, Manager; Ruby Booker, Budget Specialist; Jason Smith, Contracts Officer; and, Donna Berumen, Purchasing Clerk.
Mrs. Guthrie has been with the Nation since 1996, Ruby Booker since 1995, Jason Smith since 1996, and Donna Berumen since 2003.
Finance and Accounting
Finance and Accounting, Managed by Mr. William Brady serves several functions for the Office of the Treasury. Those functions while contiguous are still very unique in their application and processes. Functions include review and processing of all vendor payments, travel, payroll, cash requirement functions, all of which become an integral part of the Nations financial's and General Ledger. Maintaining the Nation's financial records requires compliance with Generally Accepted Accounting Principals (GAAP) and conformance to the Government Accounting Standards Board (GASB), OMB Circular A-87 and last, but in no wise least, The Single Audit Act as defined by OMB Circular A-133.
The Finance and Accounting Department staff includes, in addition to Mr. Brady, Joyce Vaughn, Full-charge Bookkeeper; Tom Mitchell, Cash Manager; Sheila Buckley, Staff Accountant; Sherry Tiger, Accounting Specialist; Sharon Lowe, Travel Coordinator; Evalene Chambers, A/P Clerk; Denise Stanley, A/P Clerk; Marcy Fox, A/P Clerk; Lisa Powell, A/P Clerk; Melissa Ambler, Payroll Clerk; George Dunn, Payroll Clerk, and Regina Lowe, Payroll Supervisor.
Staff members employment dates are: William Brady, 1991; Joyce Vaughn, 1981; Tom Mitchell, 1975; Sheila Buckley, 1999; Sherry Tiger, 1992; Sharon Lowe, 1989; Evalene Chambers, 2000; Denise Stanley, 1995; Marcy. Fox, 1999; Lisa Powell, 2005; Melissa Ambler, 2000; Regina Lowe, 1992; George Dunn, 2005.
Credit and Finance
Consumer Finance, while under the oversight of the Office of the Controller, performs no accounting functions, but does provide services to the Creek Citizens of Muscogee (Creek) Nation. The service is providing small Consumer Loans for those who qualify, based on credit rating, ability to repay the loan, and past credit history. The maximum amount is $750.00.
Current staff is made up of Ms. Patsy Fish, Manager, and Ray Scott, Loan Specialist.
Ms. Fish has been with the Nation since 1987 and Mr. Scott since 2001.
Phone numbers: 918-732-7820 or 918-732-7821
Community Finance
Community Finance is the Controller's link to the Chartered Communities and was established to provide technical assistance to the communities relating to their ability to conduct business and produce financial reports, as required by tribal law. The Office is occupied by a Public Accountant, made available to the communities on request. The Public Accountant is also available to provide assistance to the Nation's Community Development program.
The Public Accountant is Mrs. Casey Masters, who has been with the Nation since August, 2005.
Office of Internal Audit
The Office of Internal Audit was created during fiscal year 2005 with the purpose of providing additional compliance monitoring for the Office of the Controller. The function of this office is to assist, by periodic review of the Nation's programs and entities, in ensuring compliance to all tribal and federal laws as they apply. Assistance is also to be provided toward the required independent annual audits, and to follow-up on any audit issues to prevent repeated findings.
The position of Internal Auditor is filled by Mr. Jody Reece, CPA. Mr. Reece was employed in 2005.
