“New Financial Reporting Model for
Tribal Governments, Implementing GASB Statement 34” (Version
1.0) © NAFOA, All rights reserved
This guide is a resource for all who prepare, attest to, and use
Tribal Government financial statements. It contains guidance on developing
Tribal Government-wide financial statements in accordance with GASB
Statement 34, and has many pertinent questions and answers about
the unique operating environment of Tribal Governments. It was reviewed
by the GASB staff prior to issuance, and contains a set of illustrative
financial statements, and NAFOA’s Statement of Position regarding
the confidentiality of Tribal Government financial statements. This
guide is useful for: Tribal Council Members, Tribal Enterprise Board
Members, Tribal Management, Auditors, Accounting Management, Regulators,
"Tribal Business Structure Handbook"
(2009 ed.) © Karen J. Atkinson and Kathleen M.
Nilles, All rights reserved.
This guide is a comprehensive resource on the formation of tribal
business entities. Hailed in Indian Country Today as offering "one-stop
knowledge on business structuring," the Handbook reviews each
type of tribal business entity currently in use from the perspective
of sovereign immunity and legal liability, corporate formation and
governance, federal tax consequences and eligibility for special
financing. It covers governmental entities (e.g., instrumentalities,
political subdivisions and section 17 corporations) as well as the
more common business forms (corporations, partnerships and LLCs).
Clearly and simply written, it will be useful to a wide range of
users, including: Tribal Council members, Tribal enterprise directors
and executives, Finance officers, Tribal legal counsel, and those
entering into business or lending relationships with Tribal governments.