1. Presented By: Donna Denker, CPA Donna Denker & Associates

2.  Internal Controls  Laws and Regulations Tribal Codes Federal Codes (i.e. IRS, FLSA)

3. Protecting the civil rights of all individuals Fair practices towards recipients, students, constituents Not using the position for personal gain (board and staff)

4.  Prohibit receiving gifts from suppliers  Confidentiality regarding payroll, health or employee issues  Consistency in applying policies such as travel

5.  Arms length agreements with related parties  Duty of loyalty  Written statements from Board and Management each year

6.  Confidential process for addressing complaints or reporting suspected illegal acts  Retaliation against a whistleblower can be an illegal act

7.  Efficient filing system including paper and electronic documents  Schedule of document retention and purging

8.  Board Meetings – clear concise meeting minutes documenting decisions and directives

9.  Books and Records – Accuracy and Completeness  Monitoring the Audit Process Understanding the scope of the audit Corrective Action Plans  Development  Assigning Individuals Responsible  Assigning Deadlines  Monitoring

10.  Budget must be reflection of your goals and mission  Identify revenues expected  Should be based upon reliable information  Must be monitored vigilantly  Evaluations of finance staff

11.  Panel on the Nonprofit Sector www.nonprofitpanel.org  Internal Revenue Service www.irs.gov  Code of Federal Regulations 25 CFR Part 900 Subpart F “Standards for Tribal or Tribal Organization Management Systems.”  OMB Circular A-133 Auditee responsibilities Subpart C Part 6 – Internal Controls