Financial Management

Financial Management

Tribal governments have unique funding resources and reporting requirements for federal awards carried out through grants, cost reimbursement contracts, and other agreements with state and local governments. NAFOA serves Indian Country by ensuring tribal interests are considered in proposed grant management reforms and accounting rule changes and amendments, as well as developing tribal financial management capacity by providing current and relevant information on major financial regulation issues.


Guidance on Tribal Government FASB-Based Financial Statements

Public Law 102-477 (477 Program)

Office of Management and Budget’s Uniform Guidance

Governmental Accounting Standards Board (GASB) Standards and Guidelines

Department of Labor Overtime Rule


Tribal Business Structures: Section 17 Federal Law Corporations

U.S. Dept of Treasury Reply to NAFOA Regarding FAQ No. B.13 Regarding CRF Beneficiary vs. Subrecipient Clarification (11/20/2020)