---
kind: "section"
citation: "25 C.F.R. § 900.44"
title: "25"
number: "900.44"
heading: "What minimum general standards apply to all Indian tribe or tribal organization financial management systems when carrying out a self-determination contract?"
url: "https://uscodex.org/cfr/25/900.44"
---

# §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 statute that applies to the self-determination contract.

## Notes

### Authority

Authority: 25 U.S.C. 450f et seq.

### Source

Source: 61 FR 32501, June 24, 1996, unless otherwise noted.