Becerra v. San Carlos Apache Tribe is a landmark Supreme Court case centered around the Indian Self-Determination and Education Assistance Act (ISDEAA), which enables Tribes to enter into contracts with the Federal Government to operate their own health programs. The court's recent decision in favor of the San Carlos Apache Tribe affirmed the government's obligation to fully fund these contracts, including paying contract support costs. To dive deeper into the case and its impact for Indian Country, host and REDW National Tribal Practice Leader Wesley Benally welcomes Kevin Cronk, CPA, and Lloyd B. Miller of Sonosky, Chambers, Sachse, Miller & Monkman, LLP to the podcast.

Chapters

• 00:00 - Introduction to the Becerra v. San Carlos Apache Tribe Ruling
• 04:14 - The Importance of Contract Support Costs for Tribal Self-Determination
• 06:33 - Documentation Challenges and Tips for Making Successful Claims
• 15:03 - Expanding Programs and Negotiating Better Terms with Federal Agencies

Takeaways

• The recent Supreme Court ruling in Becerra v. San Carlos Apache Tribe is a significant win for tribal sovereignty and self-determination.
• Contract support costs are crucial for Tribes operating health programs under self-determination, as they cover the overhead expenses of running the program.
• Tribes should gather the necessary documentation, such as indirect cost agreements, proposals, and amendments, to support their claims for contract support costs.
• The ruling provides an opportunity for Tribes to negotiate better terms with federal agencies and expand their programs to better serve their communities.
• Tribes should consult with legal counsel to ensure their claims are properly prepared and comply with the requirements of the Contract Disputes Act.

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REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

The Tribal Leadership Council is a board-governed not-for-profit business that proudly supports tribal leaders and executives with continuing education and provides tools to better their organizations. Intent on building capacity in Indian Country, the council's primary focus is empowering leadership and promoting economic growth and prosperity for tribal communities. This episode, REDW National Tribal Practice Leader Wes Benally sits down with the organization's Chairman and Co-Founder Justin Barrett (Eastern Shawnee Tribe of Oklahoma) to talk about the council's vision, accelerating growth, and upcoming conference. Tribal leaders won't want to miss the conference taking place July 15-18! WONDR NATION and the Mashantucket Pequot Tribal Nation have created a grant funding opportunity for five Tribal Leaders to attend the conference. Listen in for details.

Chapters

• 00:00 - Introductions
• 04:22 - The Importance of Tools and Knowledge for Tribal Leaders
• 07:42 - Creating a Collaborative Network for Tribal Leaders
• 10:04 - Tribal Leadership Conference Dates and Registration
• 13:54 - Opportunities for Younger Leaders to Get Involved
• 15:36 - Collaborating with Companies like Amazon and AT&T

Takeaways

• The Tribal Leadership Council Conference aims to accelerate the growth of tribal leaders and provide them with the tools and knowledge to make the most of their time in office.
• The conference will cover topics such as energy sovereignty, economic development, and finance, with a focus on sharing ideas and best practices among tribal leaders.
• Networking and collaboration are essential for tribal leaders to learn from each other and build capacity in Indian Country.
• The conference dates are July 15th-18th, 2024, at the Morongo Casino Resort in Palm Springs. There are still seats available, and sponsorship opportunities are also available.

References

• Register for the Tribal Leadership Conference 2024 | July 15 - 18, Morongo Casino, Resort & Spa
• Learn more about the Tribal Leadership Council
• Learn more about Tribal Leadership Council Chairman and Co-Founder, Justin Barrett
• Learn more about the Oklahoma Native Impact Report

Get connected to expert insights for Tribal Nations. Subscribe to the Insight in Indian Country Newsletter.

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

The need for consistency, collaboration, and good internal controls cannot be overstated for implementing GASB 96, which establishes uniform accounting and financial reporting for subscription-based information technology agreements (SBITAs).

With upcoming fiscal years ends on the horizon, REDW National Tribal Practice Leader Wes Benally and Audit Principal Chris Bitakis take some time to discuss GASB 96 implementation thus far and provide insights for tribal organizations to consider. They cover some of the challenges some Tribes have experienced during implementation and the similarities and differences between GASB 87 and GASB 96. They also discuss the importance of centralizing contracts and agreements, calculating liabilities, and creating disclosures. Professionals that are in need of a brief check in (and maybe a few laughs) while navigating the implementation of GASB 96 will find practical guidance in this episode.

Takeaways

• Implementing GASB 96 can be challenging, especially for organizations that did not adequately plan for the implementation of GASB 87.
• Centralizing contracts and agreements is crucial for effectively implementing GASB 96.
• Calculating liabilities requires extracting significant data, determining the legally enforceable term, and using an appropriate interest rate.
• Creating disclosures for GASB 96 should include a separate right-to-use subscription asset, note payable roll forward, and a subscription liability footnote.
• Consistency, collaboration, and good internal controls are key to successfully implementing GASB 96.

Chapters

• 00:00 - Introduction and Overview
• 03:01 - Understanding SBITA and Its Importance
• 07:20 - Calculating Liabilities for GASB 96
• 09:48 - Centralizing Contracts and Agreements
• 12:42 - A Few Notes on Best Practices
• 16:26 - Creating Disclosures for GASB 96
• 21:44 - The Final Stretch for Implementing GASB 96
• 24:18 - Conclusion and Closing Remarks

References

• Contact Chris and the Audit team at REDW for questions.

Get connected to expert insights for Tribal Nations. Subscribe to the Insight in Indian Country Newsletter.

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!