WINDOW ROCK, Ariz. - The Office of the Auditor General has reviewed the Five Management System of Baahaali Chapter and is recommending the Transportation and Community Development Committee of the 21st Navajo Nation Council (TCDC) to approve the chapter for governance certification under Navajo Nation Code 26, Section 102.
Baahaali Chapter officials hosted a Local Governance Certification meeting at Dec. 24 at the Baahaali Chapter house.
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.
Navajo Nation Code Title 26, Section 102, mandated the Office of the Auditor General to review the chapter's five management system's 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 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.
Upon governance certification, the Navajo Nation Chapters are delegated governmental authority with respect to local matters. The LGA certification process is best described by the responsibilities of the three primary parties: the Chapter, the Office of the Auditor General and the Transportation and Community Development Committee of the Navajo Nation Council.
For more information on the Local Governance Act, visit the Navajo Nation Auditor General's Web site at