Controller

MAKAH TRIBE

POSITION DESCRIPTION

JOB TITLE: Controller

EXEMPT: Yes JOB CODE: N/A

TARGET SALARY: $75.12/DOQ SHIFT: 8:00 to 5:00 PROGRAM: Finance LOCATION: 161 Resort

REPORTS TO: Chief Financial Officer

SUMMARY: The Controller is responsible for the primary oversight of the accounting general ledgers and closely supports, finance activities, budgeting process, and grant administration activities for all Makah Tribal Council entities administered by the finance department.

ESSENTIAL DUTIES AND RESPONSIBILITIES include the following: Because of the Tribe's commitment to community service and the well-being of its members, each employee may be expected to perform a wide range of office and field duties from time to time. Such duties may or may not be related to their regular responsibilities.

Maintains the Tribe's financial and accounting records for completeness and accuracy, which includes, but not limited to, account balance analysis, reconciliations, identifying and correcting errors, recording ofjournal entry type transactions, and fiscal year-end closing adjustments. Regularly assess the effectiveness of internal controls and recommend enhancements as needed.

Ensures organizational understanding and compliance with the financial policies and procedures. This includes a comprehensive understanding of BIA and IHS self-governance programs and grants and contracts compliance and reporting requirements.

Provides Council, management, department directors, and outside entities with financial reports to assist in their oversight responsibilities. Prepares and presents monthly, quarterly, and annual financial reports to the Chief Financial Officer (CFO).

Prepares and presents to the CFO all requests for analysis and special project implementation and review.

Financial Reporting and Analysis: Prepares accurate and timely financial statements, including balance sheets, income statements, and cash flow statements (as applicable).

Budget Management: Collaborates with department heads and assists the CFO and Budget Officer to create, monitor, and maintain budgets. Provides insights

into budget-to-actual performance and recommends adjustments as necessary. Provides assessment of departmental budget performance.

Financial Systems and Processes: Evaluates and improves financial systems, processes, and workflows to enhance efficiency, accuracy, and scalability. Supports the CFO in implementing technology solutions.

Team Collaboration: Under the supervision of the CFO, collaborates with crossfunctional teams to share information, align strategies, and support overall financial health.

Professional Development: Maintains knowledge of industry updates, trends, and changes in accounting regulations. Pursues professional development opportunities to enhance skills and knowledge.

Develops, reviews, and maintains the Tribe's financial policies and procedures relating to all Makah Tribal Council entities maintained by the finance department.

Performs an annual review of finance policies and procedures to ensure that the policies are reflective of current practices and are adequate to be audited.

Supports the CFO in oversight of investments ensuring that investments comply with funding agency requirements and are invested in accordance with the Tribe's investment policy.

Assist the CFO in oversight of the fiscal performance of employee self-insurance, 401k retirement plan, and worker's compensation activities. This includes recording quarterly workers compensation activity and calculating the annual 401k retirement plan employer contribution.

Ensures compliance with bank account requirements, loan covenants, credit card compliance, and the recording of external and internal transfers.

Negotiates the Tribe's indirect cost rate proposal annually. The preparation of the indirect cost rate proposal can be contracted out, but the negotiation of the indirect cost rate is the responsibility of the controller. Responsible for recording indirect monthly and when contract support is received from self-governance programs.

Responsible for accounting for the Tribe's property management transactions, which involves reconciliation of current year additions, current year deletions and depreciation into the accounting system. This process can be delegated however the controller is responsible for all adjustments and accruals.

Completes the annual audits, ensuring they are completed in a timely manner and that any audit findings and recommendations are corrected in a timely manner. Works with the auditors to organize audit scheduling, supply documents, and fulfill information requests for review.

Responsible for responding to regulatory reviews and audits from outside agencies relating to fiscal matters.

Responsible for supporting the Tribe's tax credit programs' fiscal reporting and quarterly compliance and audits. This incorporates the housing HDS system and the MIP accounting system. This position also incorporates all required inquiries from the tax credit partners. This includes preparation of the annual and quarterly financial and compliance requirements. The Controller must coordinate the information from Housing systems and MIP systems to meet the tax credit requirement.

SUPERVISORY RESPONSIBILITIES:

Directly supervises up to six employees in the Finance program. Carries out supervisory responsibilities in accordance with organization's policies and applicable laws. Responsibilities include interviewing, and training employees; planning, assigning, and directing work; appraising performance; rewarding and disciplining employees; addressing complaints and resolving problems.

QUALIFICATIONS REQUIREMENTS:

EDUCATION and/or EXPERIENCE:

Must possess a bachelor's degree or higher in accounting, and a minimum of five years' experience related to Tribal and/or not-for-profit accounting oversight responsibilities.

Must have proven experience in managing all aspects of computerized accounting systems, preferably Micro Information Products (MIP) accounting.

LANGUAGE SKILLS:

Ability to read, analyze, and interpret common business and finance journals, financial reports, and legal documents. Ability to respond to common inquires from customers, regulatory agencies, or members of the business community. Ability to write speeches and articles for publication conformings to prescribed style and format. Ability to effectively present information to management, public groups, and/or boards of directors.

MATHEMATICAL SKILLS:

Ability to perform basic arithmetic, percentages and ratios, time value of money, basic algebra, and descriptive statistics.

REASONING ABILITY:

Ability to define problems collect data, establish facts, and draw valid conclusions. Ability to interpret an extensive variety of technical instructions in mathematical or diagram form and deal with several abstract and concrete variables.

CERTIFICATES, LICENSES, REGISTRATIONS:

Must have a valid Washington State Drivers license and be insurable. If required to drive a Tribal GSA vehicle to perform job duties a driving history/background check will be conducted on the applicant.

Must be a licensed Certified Public Accountant in the State of Washington.

This position is classified as a sensitive Tribal position. Therefore, the applicant must submit to and clear a pre-employment criminal background check.

OTHER SKILLS AND ABILITIES:

Must be able to prepare reports and effectively present information to Council, management, and public groups.

Must have organized work habits which will assure timely and accurate submission of reports, grant requests, budgets, and other time sensitive materials.

Proficiency with Microsoft Office suite and familiarity with Google Workspace.

Demonstrates familiarity with computer support issues and their associated management issues.

Demonstrates ability to communicate effectively verbally and in writing in the presentation of financial information, plans, and recommendations.

Demonstrates understanding of major issues affecting assigned functional areas.

Must submit to and clear a pre-employment alcohol and drug test and random testing, in accordance with the Drug and Alcohol-Free Workplace Act of 2002.

PHYSICAL DEMANDS

The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

The employee must occasionally lift and/or move up to 65 pounds.

WORK ENVIRONMENT

The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job.

Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

The work is typically performed in a normal office environment. The noise level in the work environment is usually moderate.

ACKNOWLEDGEMENT

This position description is intended to provide an overview of the requirements of the position. It is not necessarily inclusive and the position may require other essential and/or non-essential functions, tasks, duties, or responsibilities not listed herein. Management reserves the sole right to add, modify, or exclude any essential or non-essential requirement at any time with or without notice. Nothing in this position description, or by the completion of any requirement of the job by the employee, is intended to create a contract of employment of any type.

APPLICATION PROCESS:

Submit a Tribal Application for this position vöth supporting documentation to:

P.O. Box 115

71 Makah Bay Drive

Neah Bay, WA 98357

IT IS THE RESPONSIBILITY OF THE APPLICANT TO PROVIDE SUFFICIENT INFORMATION TO PROVE QUALIFICATIONS FOR TRIBAL POSITIONS.

PLEASE NOTE: If requirements are not met, i.e., submission of a resume in lieu of a Tribal application, or not including required certification, your application will not be reviewed and will be disqualified.

The Makah Tribal Council is an Equal Opportunity Employer and actively encourages applications from all persons regardless of race, color, religion, sex, age, national origin, marital status or ancestry, sexual orientation or sensory, mental, physical, or other non-disqualifying disability. Indian Preference will be applied to hiring of this position as defined in Title 25, U.S. Code, Chapter 14, Subchapter V, Sections 472 and 473.