TITLE 2. GOVERNMENT ADMINISTRATION

TABLE OF CONTENTS

ARTICLE 1 FINDINGS; GENERAL POLICIES

§ 101 Summary of Findings

§ 102 Definitions

§ 103 General Policy

§ 104 Tribal Council Reservation of Authority

§ 105 Duties of the President

§ 106 Duties of the Vice President

§ 107 Duties of the Tribal Administrator

§ 108 Duties of the Comptroller

§ 109 Duties of the Accountant

§ 110 Duties of the Procurement Officer

§ 111 Standards of Conduct; Ethical Conduct

§ 112 Penalties

ARTICLE 2 FINANCIAL ACCOUNTING AND REPORTING

§ 201 Purpose

§ 202 Conformance with Generally Accepted Accounting Principles

§ 203 Financial Resources and Other Assets

§ 204 General Accounting Policies and Financial Statements

§ 205 Special Considerations for Business Operations

§ 206 Interim Financial Reports by Accountant

§ 207 Year-End Financial Statements by Accountant

§ 208 Audited Financial Statements

ARTICLE 3 COST ALLOCATION

§ 301 Purpose

§ 302 General Cost Allocation

§ 303 Cost Allocation to Grants and Contracts

ARTICLE 4 BUDGET ADMINISTRATION

§ 401 Purpose

§ 402 General Policies

§ 403 Authority to Expend Funds

§ 404 Budget Variances

§ 405 Availability of Appropriations

§ 406 Monthly Reports by Tribal Accountant

§ 407 Reports of Variances by Directors

§ 408 Change in Operations

§ 409 Other Reports

ARTICLE 5 RECEIPTS, BANKING DISBURSING AND FUND AUTHORIZATION

§ 501 Purpose

§ 502 Revenue and Depositories

§ 503 Disbursements

§ 504 Accounts Receivable

§ 505 Cash and Fund Management

§ 506 Borrowing and Financial Arrangements

§ 507 Fund Authorization in General

§ 508 Contents of Fund Authorizing Policies

§ 509 Funds Authorized for Use

ARTICLE 6 FINANCIAL PLANNING AND INVESTMENTS

§ 601 Purpose

§ 602 Financial Planning System

§ 603 Investment Management; Investment Policy Statements

§ 604 Investment Performance Evaluation

ARTICLE 7 PROCUREMENT

§ 701 Purpose

§ 702 General Policy on Efficient Use of Resources; Fair Business Practices

§ 703 Conformance with Federal Regulations

§ 704 Procurement Officer

§ 705 Tribal Preference

§ 706 Small, Minority and Women Owned Business Outreach

§ 707 Qualification of Contractors

§ 708 Delegation of Procurement Authority for Contracts Not Exceeding $5,000

§ 709 Procurement Authority for Contracts $5,000 or More Reserved to Tribal Council

§ 710 Authority for Execution of Contracts and Other Obligating Instruments

§ 711 Reporting of Procurement Actions

§ 712 Methods of Procurement

§ 713 Sole Source

§ 714 Procurements by Subordinate Organizations

§ 715 Waiver of Procurement Policies

§ 716 Procurement Records

§ 717 Procurement Contracts

§ 718 Legal Review

§ 719 Conflicts of Interest

§ 720 Dispute Resolution

ARTICLE 8 PROPERTY MANAGEMENT

§ 801 Purpose

§ 802 General Provisions

§ 803 Use of Tribal Property

§ 804 Disposal of Property

§ 805 Lost or Stolen Property

§ 806 Responsibility for Safekeeping of Property

§ 807 Insurance

ARTICLE 9 AUDIT AND INTERNAL CONTROL

§ 901 Purpose

§ 902 Internal Control

§ 903 Insurance

§ 904 Audits

§ 905 Unresolved Audit Issues

§ 906 Security of Tribal Assets and Information

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