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§ 1-402 Financial resources and assets.
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All financial resources and other assets of the Tribe shall be accounted for in accordance with GAAP as applicable to governments, and in accordance with the following policies:

A. The accounting records of the Tribe shall be maintained within the Department of Finance or the tribal enterprise(s).

B. The accounting year for the Tribe shall be the fiscal year beginning January 1 and ending December 31.

C. All resources over which the Tribal Council exercises any form of governmental, fiduciary or agent responsibility shall be accounted for within Tribal Government accounting records and reports.

D. All tribal enterprises will maintain independent accounting and reporting systems in accordance with the provisions of this article. (Res. 2019-42; Res. 2018-04; Res. 2015-10)