“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, and Creditors.

"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.