204 General Accounting Policies and Financial Statements

204 General Accounting Policies and Financial Statements

ยง 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 in conformity with Generally Accepted Accounting Principles (GAAP), as applied to government units, promulgated and amended by the Governmental Accounting Standards Board of the American Institute of Certified Public Accountants. Such policies and procedures shall be published annually in conjunction with annual audited financial statements. 

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

    • 208 Audited Financial Statements

      § 208 Audited Financial Statements Annual Audits shall be conducted and Audited Financial Statements shall be published in accordance with Article 9 of this Title. Upon completion of work by Independent Auditors, the Comptroller shall cause to be ...
    • 207 Year-End Financial Statements

      § 207 Year-End Financial Statements A.Before March 31 of each Fiscal Year, the Accountant shall submit completed Financial Statements for the prior fiscal year to the President, Vice President, Tribal Administrator and  Comptroller. B. Such financial ...
    • 402 General Policies

      § 402 General Policies A. Budgets are intended to support and reflect short and long range financial plans for the Tribe and to facilitate the appropriation and authorization of expenditures for the purpose of carrying out the Tribe’s business.  B. ...
    • 508 Contents of Fund Authorizing Policies

      § 508 Contents of Fund Authorizing Policies  Whenever a policy is recommended to the Tribal Council for the purpose of establishing a separate fund, the policy shall set forth the following provisions:  A. The name of the fund. B. The purpose of the ...
    • 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 ...