NASD349 Tribal Finance, Accounting and Budgets II

Tribal Finance, Accounting and Budgets II focuses on the federal laws and regulations that tribal managers are required to comply with annually. These laws and regulations include the Indian Gaming Regulatory Act, Title 31, the Single Audit Act, and auditing rules under the Tribal Self-Determination Act. The course will also focus on compliance with federal grants, the preparation of year-end financial statements, and the role of circulars from the federal Office of Management and Budget. The general standards for accountants and the penalties for non-compliance will be studied. The role of federal auditors and investigators will be compared to the role of tribes' internal auditors.

Credits

5

Prerequisite

Junior Standing

Corequisite

none

Offered

W