An Indian tribe or tribal organization's financial management system shall include provisions for the following seven elements.
Type of tribal organization | Applicable OMB cost circular |
Tribal Government | A-87, "Cost Principles for State, Local and Indian Tribal Governments." |
Tribal private non-profit other than: (1) an institution of higher education, (2) a hospital, or (3) an organization named in OMB Circular A-122 as not subject to that circular | A-122, "Cost Principles for Non-Profit Organizations." |
Tribal educational institution | A-21, "Cost Principles for Educational Institutions." |
25 C.F.R. § 900.45