25 C.F.R. § 900.44   What minimum general standards apply to all Indian tribe or tribal organization financial management systems when carrying out a self-determination contract?


Title 25 - Indians


Title 25: Indians
PART 900—CONTRACTS UNDER THE INDIAN SELF-DETERMINATION AND EDUCATION ASSISTANCE ACT
Subpart F—Standards for Tribal or Tribal Organization Management Systems
Standards for Financial Management Systems

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§ 900.44   What minimum general standards apply to all Indian tribe or tribal organization financial management systems when carrying out a self-determination contract?

The fiscal control and accounting procedures of an Indian tribe or tribal organization shall be sufficient to:

(a) Permit preparation of reports required by a self-determination contract and the Act; and

(b) Permit the tracing of contract funds to a level of expenditure adequate to establish that they have not been used in violation of any restrictions or prohibitions contained in any statute that applies to the self-determination contract.

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