§ 301 Purpose

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The purpose of this Article is to establish uniform policies for the allocation of costs within the governmental operations of the San Juan Southern Paiute Tribe to ensure uniformity of budgeting, accumulation, accounting and reporting of costs in an efficient manner which will result in an accurate assessment of the costs of programs and operations.

[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
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§ 302 General Cost Allocation; Establishment of Funds
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All costs and expenditures within Tribal government operations shall be allocated by fund, organizational unit, budget category and cost classification. The funds and major cost allocation rules for the Tribe shall be established by the Tribal Council.

[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]
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§ 303 Cost Allocation to Grants and Contracts
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A. Costs shall be allocated to federal and other grants and contracts or other form of agreement on the same basis as provided by this Title in a fair and uniform manner. In the case of the allocation of central service costs, such costs shall be allocated on the basis of an indirect cost rate negotiated with the appropriate agency of the federal government.

B. No costs shall be allocated to any federal or other grant or contract or other form of agreement which would in any way violate the applicable agreement or the laws or regulations of the funding source. Any costs which are associated with, but are not appropriate to allocate to such funding source shall be allocated to the appropriate Tribal fund as shall be directed by the Tribal Council through the budget, or as otherwise approved. To the extent that no Tribal Council direction has been provided, such costs shall be allocated to the General Fund and reported to the Tribal Council.

[Legislative History: Enacted by Resolution No. 2018-76, 10/19/2018]

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