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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?

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

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

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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§ 900.43 - What are the general financial management system standards that apply to a tribal organization carrying out a self-determination contract?
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§ 900.45 - What specific minimum requirements shall an Indian tribe or tribal organization's financial management system contain to meet these standards?