202 Conformance with Generally Accepted Accounting Principles

202 Conformance with Generally Accepted Accounting Principles

ยง 202 Conformance with Generally Accepted Accounting Principles 
The provisions of Generally Accepted Accounting Principles (GAAP), including applicable governmental fund accounting and reporting principles and standards, as are promulgated and amended by the American Institute of Certified Public Accountants, are hereby adopted for theSan Juan Southern Paiute Tribe government and all of its subordinate organizations. 

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

    • Related Articles

    • 204 General Accounting Policies and Financial Statements

      § 204 General Accounting Policies and Financial Statements  The Tribal Council shall adopt written accounting policies and procedures for all Tribal operations. Such policies shall provide that the financial statements of the Tribe shall be prepared ...

    • 703 Conformance with Federal Regulations

      § 703 Conformance with Federal Regulations A. In general, Tribal policies and procedures adopted pursuant to this Chapter shall conform to applicable federal regulations.  B. The provisions of 2 CFR Chapter II, Part 200 as it pertains to procurement ...

    • 201 Purpose

      § 201 Purpose  The purpose of this Article is to establish uniform standards for financial accounting and reporting for the San Juan Southern Paiute Tribe based on generally accepted accounting principles and governmental and industry standards.   ...

    • 203 Financial Resources and Other Assets

      § 203 Financial Resources and Other Assets All financial resources and other assets of the San Juan Southern Paiute Tribe shall be accounted for in accordance with Generally Accepted Accounting Principles as applicable to governments, and in ...

    • 109 Duties of the Accountant

      § 109 Duties of the Accountant  The Tribal Accountant may be an employee or may be contracted by the Tribal Council to provide accounting services to the Tribe. The Accountant shall: A. Receive, manage and assist in the organization of the accounting ...