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To strengthen government accountability at the local level, the Navajo Nation Council enacted the Local Governance Act (LGA) in April 1998. Under the LGA, all chapters are required to adopt and operate a five management system which includes accounting, procurement, filing, personnel and property. Title 26 N.N.C. § 102 mandated the Office of the Auditor General to review the chapter's five management system policies and procedures. This review includes obtaining an understanding of the internal control policies and procedures established by the chapter's five management system, evaluating the design effectiveness of the internal control procedures and determining whether such procedures have been placed in operation.
An internal control questionnaire and five management system policies and procedures checklist that is used by the Office of the Auditor General to evaluate the design effectiveness of the chapter's internal control procedures to form a conclusion on whether the chapter has met the objectives of a five management system is provided for your information. To read the internal control questionnaire, you will need the Adobe Acrobat Reader plug-in.
Upon governance certification, the Navajo Nation Chapters are delegated governmental authority with respect to local matters. Provided is a list of LGA Certified Chapters.
The LGA certification process is best described by the responsibilities of the three primary parties: Chapter, Office of the Auditor General and the Navajo Nation Council Transportation and Community Development Committee. To achieve local governance certification, each Chapter is required to follow this process. A flowchart of the LGA Certification Process is provided for your review. To read the flowchart, you will need the Adobe Acrobat Reader plug-in. If you do not have Acrobat reader you can download it at the link below.
OAG LGA Certification Process PDF files
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