Module 7 covers authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income must be documented within a Tribal Nation’s accounting system.
Tribal, U.S. Territories and insular areas adminstrative and financial guidance manual for assistance agreements
This manual was originally developed by the U.S. Environmental Protection Agency for Tribal Nations, but content also pertains to U.S. Territories and Insular Areas. Exception: U.S. Territories and Insular Areas are treated as states under Part 31 (and also under Part 35, Subpart A for PPGs, unlike Tribes that are covered under Subpart B).You may need Adobe Reader to view files on this page. See EPA’s About PDF page to learn more.