This has included the establishment of high standards so that Tribal Client fiscal capacity can meet the ongoing challenges in a changing world.

We believe that this approach helps provide a more solid foundation that leadership can rely on to make important financial and investment decisions.

In each case, we maintain an ongoing relationship to assist with advancement of policies and practices, capacity building and filling gaps where needed so that standards can be met.

• Fiscal Management Policies: Governing laws and policies that form the blueprint for fiscal systems and practices, across all fiscal disciplines.
  

• Implementing Procedures: Striving to ensure documentation can withstand the test of time, including staff turnover.

• Fund Authorization Policies: Develop proper governing guidance for each legally created fund, integrating with budget, investment and accounting disciplines.

• Accounting Assistance: Assisting with accounting functions, audit preparation and preparation of financial statements to help clients meet internal and external standards.

• Indirect Cost Rates: Develop and advise cost allocation policies and indirect cost proposals.  Prepare and assist in addressing questions and challenges during negotiations.

• Self-Determination Contracting/Compacting: Assist with review of funding agreements and addressing necessary changes.   Review of financial data associated with ongoing funding and advising accounting related thereto.   Assist in addressing contract support funding and settle-up negotiations and/or claims.

• Section 105(l) Leases with BIA and Indian Health Service: Assistance with developing information to support Section 105(l) leases in which the Indian Health Service and BIA are required to provide leases in payment of facilities and their operating costs for those facilities occupied and used by programs and activities funded under Self-Determination Contract and Compacts.

• Self-Insurance: Assist with development of self-insurance to enable coordination of benefits with IHS Purchase/Referred Care and CHEF programs and to maximize Medicare Like Rates and 340b for self-insurance plans.  Assist benefits committees and staff in addressing overall funding of plan including meeting with underwriters to review funding estimates and addressing recommendations to address stop loss insurance attachment points and annual funding rates.  Assist in review of TPA and network issues and selection.  Assist with analysis of claims and policies to incentivize use of Tribal facilities, develop tools for assuring appropriate allocation of costs between Tribal funds.

• Assistance to address unique accounting and other requirements of: New Market Tax Credits; Low-income Tax Credits and Housing program such as NAHASDA.

• Other policies: Develop or assist with updating other policies as needed for areas we work with which we may assist, which have included housing codes, health division codes, general welfare, IRS protocol procedures, various program policies.  Includes working with and developing governing policies for health systems, including financial reserves and related requirements.

• Minors/Adults Deferral Trusts: Work with legal counsel to address design of minors and adult deferral trust instruments and implementing policies, including integration of General Welfare (non-taxable benefits).  Provide TPA, coordination with investment and cash flows, implementing procedures and documentation, review of forms, audit of participant accounts to address portfolio placement - given distribution date and nature of deferrals.  Provide participant education and options regarding trust benefits and distributions.