Financial reporting and information guide for tribal governments and enterprises

Native American Finance Officers Association. (Added Author).

Record details

Physical Description: print
[249] pages : illustrations ; 28 cm
Publisher: [Green Bay, Wisc.] : Native American Finance Officers Association, 2017.

Content descriptions

Formatted Contents Note:

Introduction to the guide -- Overview of financial reporting -- Reporting to tribal leadership and members/citizens -- Financing and the ability to borrow -- Governmental activities -- Business and business-type activities -- Fiduciary activities -- Common special propose entities -- Federal contracts and grants -- Federal tax and information reporting -- Appendix A: Native American Finance Officers ASsociation -- Appendix B: Tribal members, organizations and resources -- Appendix C: Tribal government financial reporting resources -- Appendix D: The financial reporting entity -- Appendix E: NAFOA's position on certain financial reporting issues -- NAFOA's position on privacy of tribal government financial statements -- NAFOA's position on FASB-based financial statements of tribal entities -- Appendix F: Glossary of acronyms -- Appendix G: Illustrative financial statements -- Appendix H: Working papers.