[Code of Federal Regulations]
[Title 25, Volume 1]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 25CFR900.44]

[Page 999-1000]
 
                            TITLE 25--INDIANS
 
  CHAPTER V--BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR, AND 
     INDIAN HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES
 
PART 900_CONTRACTS UNDER THE INDIAN SELF-DETERMINATION AND EDUCATION 
ASSISTANCE ACT--Table of Contents
 
Subpart F_Standards for Tribal or Tribal Organization Management Systems
 
Sec. 900.44  What minimum general standards apply to all Indian tribe or 

tribal organization financial management systems when carrying out a self-
          determination contract?

    The fiscal control and accounting procedures of an Indian tribe or 
tribal organization shall be sufficient to:
    (a) Permit preparation of reports required by a self-determination 
contract and the Act; and
    (b) Permit the tracing of contract funds to a level of expenditure 
adequate to establish that they have not been used in violation of any 
restrictions or prohibitions contained in any

[[Page 1000]]

statute that applies to the self-determination contract.