Chapter PAP.10 Governmental Fiscal Policies and Procedures of the Lac Courte Oreilles Band of Lake Superior Chippewa Indians PreambleThis fiscal policy and procedural manual is enacted pursuant to the inherent sovereign authority of the Lac Courte Oreilles Band of Lake Superior Chippewa Indians. This fiscal policy and procedural manual, sets forth the fiscal and accounting policies and procedures in effect for the Lac Courte Oreilles Tribal Government. This Manual replaces any and all previous fiscal and accounting policy statements, whether written or oral. No prior fiscal or accounting policies or procedures will have any force or effect after the effective date of this Manual. This Manual will not be construed to create any contract or any other right. The Tribal Governing Board acting in its sovereign capacity may in its sole discretion amend this fiscal policy and procedural manual from time to time. All amendments to this Manual will be made in writing, and no amendment will be effective until approved by the Tribal Governing Board and signed by the Secretary/Treasurer. In the event of an inconsistency between any provision of this Manual and applicable law, the provision of this Manual shall be void and deemed stricken, and this Manual shall be amended to the extent necessary to comply with the same.Subchapter PAP.10.1 General Provisions§§ PAP.10.1.010 – PAP.10.1.070Subchapter PAP.10.2 Definitions§§ PAP.10.2.010 – PAP.10.2.010Subchapter PAP.10.3 Method of Accounting§§ PAP.10.3.010 – PAP.10.3.060Subchapter PAP.10.4 Chart of Accounts§§ PAP.10.4.010 – PAP.10.4.020Subchapter PAP.10.5 Internal Controls§§ PAP.10.5.010 – PAP.10.5.030Subchapter PAP.10.6 Grants Management [Repealed]§§ PAP.10.6.010 – PAP.10.6.190Subchapter PAP.10.7 Budgets§§ PAP.10.7.010 – PAP.10.7.050Subchapter PAP.10.8 Audits§§ PAP.10.8.010 – PAP.10.8.030Subchapter PAP.10.9 Petty Cash§§ PAP.10.9.010 – PAP.10.9.050Subchapter PAP.10.10 Bank Reconciliations§§ PAP.10.10.010 – PAP.10.10.040Subchapter PAP.10.11 Cash Receipts§§ PAP.10.11.010 – PAP.10.11.090Subchapter PAP.10.12 Procurement§§ PAP.10.12.010 – PAP.10.12.060Subchapter PAP.10.13 Cash Disbursements§§ PAP.10.13.010 – PAP.10.13.130Subchapter PAP.10.14 Credit Cards§§ PAP.10.14.010 – PAP.10.14.010Subchapter PAP.10.15 Travel§§ PAP.10.15.010 – PAP.10.15.010Subchapter PAP.10.16 Payroll§§ PAP.10.16.010 – PAP.10.16.100Subchapter PAP.10.17 Journal Entries§§ PAP.10.17.010 – PAP.10.17.020Subchapter PAP.10.18 General Ledger§§ PAP.10.18.010 – PAP.10.18.020Subchapter PAP.10.19 Year End Accruals§§ PAP.10.19.010 – PAP.10.19.010Subchapter PAP.10.20 Fixed Assets§§ PAP.10.20.010 – PAP.10.20.050Subchapter PAP.10.21 Indirect Cost Proposal§§ PAP.10.21.010 – PAP.10.21.020Subchapter PAP.10.22 Matching Funds§§ PAP.10.22.010 – PAP.10.22.030Subchapter PAP.10.23 Eligibility§§ PAP.10.23.010 – PAP.10.23.020Subchapter PAP.10.24 Financial Software§§ PAP.10.24.010 – PAP.10.24.020Subchapter PAP.10.25 Loans and Delinquent Debts§§ PAP.10.25.010 – PAP.10.25.030
