A. All costs and expenditures within the Tribal Government shall be allocated by fund and department.

B. Costs shall be allocated to federal and other grants and contracts or other form of agreement in a fair and uniform manner, or as required by the terms and conditions of the grant or contract. In the case of the allocation of central service costs, such costs shall be allocated on the basis of the indirect cost rate negotiated with the appropriate agency of the federal government.

C. 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 Tribe’s budget. (Res. 2019-42; Res. 2018-04; Res. 2015-10)