NAFOA connects members to the latest in financial, accounting and business management information

Useful Resources & Information

Tax_Policy_General_Welfare_Considerations_Draft (PDF)
Does Your Tribe's Minors’ Trust Need a Tune-Up? (PDF)
CREATING A SUSTAINABLE WORLD: A Guide to Responsible Stewardship of American Indian Assets (PDF)
The Histories of Social Investing & Indigenous Peoples (PDF)
Setting the Record Straight: Lake of the Torches Bond Transaction (PDF)
The National Congress of American Indians Resolution #ABQ-10-018 (PDF)
SAC - ASSET ALLOCATION/RISKMANAGEMENT ANALYSIS (PDF)
Q&A: Emerging vs. Peripheral Europe: The Debt Question (PDF)
2008 Farm Bill Renewable Energy Provisions (PDF)
Rural BusinessCooperative Programs (PDF)
The Sage Capital Newsletter (PDF)
Moss Adams Tribal Finance Quarterly - Summer 09 (PDF)
Moss Adams Tribal Finance Quarterly - Fall 09 (PDF)
Payden & Rygel Economic Research (PDF)
"Holding Big Insurance Captive," by Gabe Galanda and James Robenalt (Indian Country Today, May 11, 2009)
"The Law of Business in Indian Country," by Gabe Galanda and James Robenalt (Indian Gaming, January 2009)
The Case for Casino Convenience Stores [64KB - PDF]
Ten Questions Tribal Council should ask before borrowing money [3.9MB - PDF]
Tax Exempt Bonds & Borrowing for Indian Tribes [1.2MB - PDF]
Union Bank Native American Finance Newsletter [1.4MB - PDF]
An Introduction to Fiduciary Responsibilities for Tribal Council Members [84KB - PDF]
Mission related investing for foundations and non-profit organizations [452KB - PDF]
Maintaining union-free status after San Manuel Indian Bingo and Casino V-NLRB [108KB - PDF]
The 12 Habits of Highly Successful Finance Officers [188KB - PDF]
The Importance of Having an Investment Management Plan [28KB - PDF]
Special Report GASB 34: A New Look and New Tools for Municipal Credit Analysis [100KB - PDF]
Corporate Ratings Criteria - Standard & Poor's [520KB - PDF]
Credit and Risk Training- Standard & Poor's [196KB - PDF]
DOL Proposes 7-Day Safe Harbor for Depositing Employee Contributions [152KB - PDF]
“Emergency Management Planning & Safety Resources”
IRS guidance as to what should be considered an involuntary termination under ARRA9 [32KB - PDF]
COBRA Continuation Coverage Assistance Under The American Recovery And Reinvestment Act Of 2009 [72KB - PDF]
Wells Fargo Insurance Services, New COBRA Rules in Stimulus Law [364KB - PDF]
Investment in Indian Country [HTML]
Have you reviewed your tribal 401(k) plan to meet the pension protection act & IRS requirements? [68KB - PDF]
Expanded Kiddie Tax Hits More Tribal Minors’ Trust Distributions [432KB - PDF]

“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.

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"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.