1. SURVEY:
Tribal Input Needed on 2026 GASB Technical Agenda Prioritization & Emerging Practices
The Governmental Accounting Standards Advisory Council (GASAC) is seeking feedback on the Governmental Accounting Standards Board’s (GASB) technical agenda for the remainder of 2026 and beyond. The Board’s next discussion of its technical plan will help shape GASB’s agenda for the coming year.
Participating in this survey helps ensure that Tribal perspectives are incorporated into the standard-setting process. The survey covers two areas:
- Technical Agenda Priorities: Where should GASB focus its resources in the coming year?
- Emerging Practices: What new and evolving accounting issues may impact Tribal governments?
Please coordinate with your Tribe and/or organization to submit a response. We recommend consulting with relevant finance staff, including the Tribal treasurer, CFO, and other key financial professionals, before submitting.
Survey responses are due on Wednesday, March 18th.
If you have any questions or concerns, please email info@nafoa.org with the subject line “GASB Technical Plan Survey.”
2. EVENTS:
Alliance for Clean Energy Hosts Finance Forum Post #NAFOA2026 Conference
You can still build essential clean energy infrastructure in this administration. As you plan for NAFOA 44th Annual Conference in Reno this April, consider staying for the 2nd Annual Tribal Clean Energy Finance Forum (April 29–30) at the Grand Sierra Resort. Even with uncertainty around federal funding, Tribal Nations still have tools, authority, and viable financing pathways to move projects forward on their own terms.
This working forum focuses on what’s actionable now, covering practical financing models, partnerships with utilities, investors, and lenders, and strategies that strengthen Tribal sovereignty, long-term cost control, and community wealth.
Travel stipends are available for Tribal leaders and representatives with financial need who attend NAFOA and stay for the full forum, making it possible to maximize one trip for both financial governance and clean energy financing strategy.
Source: Alliance for Tribal Clean Energy
3. ADVOCACY:
NAFOA Comment Letter on Treasury Department Notice of a New System of Records
The Department of the Treasury recently issued a Notice of a New System of Records Entitled “Department of the Treasury, Departmental Offices DO .0197– Financial Assistance Programs,” published in the Federal Register. This proposed system of records raises significant concerns, as it creates a substantial administrative burden by requiring additional, extensive information requests for compliance by Tribal Nations, who already face many administrative constraints, such as staffing, capacity, and legal resources. NAFOA, along with other national Tribal organizations, will submit comments in response to the new system of records proposed for publication in the Federal Register by the March 6th comment deadline.
NAFOA strongly encourages Member Tribes to allow NAFOA and other national Tribal organizations to submit comments on this notice rather than submitting individual responses. This approach ensures Tribal concerns are addressed while avoiding unnecessary attention to individual Tribes.
4. POLICY:
Treasury, IRS issue FAQs about General Refundability and Recognizing Indian Tribal Governments for Purposes of Making a Special Needs Determination for the Adoption Tax Credit
The Department of the Treasury and the Internal Revenue Service today issued frequently asked questions on FS-2026-03 related to general refundability and recognizing Indian tribal governments for purposes of making a special needs determination for the Adoption Tax Credit.
The One, Big, Beautiful Bill made two principal changes to the adoption tax credit:
- Making the adoption tax credit refundable up to $5,000 (indexed for inflation). The nonrefundable portion of the credit can be carried forward for a maximum of 5 (five) years; however, it cannot result in a refund. Any remaining nonrefundable portion after 5 (five) years is forfeited.
- Providing parity for Indian tribal governments so that state government and Indian tribal government determinations of special needs are both recognized for purposes of the adoption tax credit.
These changes apply to tax years beginning after 2024.
Source: United States Internal Revenue Service
5. JOB OPPORTUNITY:
Chief Financial Officer, Eagle Mountain Casino
The Chief Financial Officer (CFO) is responsible for Finance and Revenue Audit Departments, while overseeing the Cage, Drop/Count, and the Purchasing Departments. The CFO is accountable for the financial operations of the company, to include the development of a financial and operational strategy designed to preserve company assets. Will report accurate financial results in accordance with generally accepted accounting principles (GAAP) and in compliance with corporate policy and internal controls.
