regulation supporting collection

Bureau of Indian Affairs, Interior, IHS, HHS

§ 900.65

§ 900.54 Should the property management system prescribe internal controls?

§ 900.59 How are the inventory requirements for Federal property
different than for tribal property?

Yes. Effective internal controls
should include procedures:
(a) For the conduct of periodic inventories;
(b) To prevent loss or damage to
property; and
(c) To ensure that property is used
for an Indian tribe or tribal organization’s self-determination contract(s)
until the property is declared excess to
the needs of the contract consistent
with the Indian tribe or tribal organization’s property management system.

There are three additional requirements:
(a) The Indian tribe or tribal organization shall conduct a physical inventory of the Federally-owned property
and reconcile the results with the Indian tribe or tribal organization’s property records annually, rather than
every 2 years;
(b) Within 90 days following the end
of an annual funding agreement, the
Indian tribe or tribal organization
shall certify and submit to the Secretary an annual inventory of all Federally-owned real and personal property used in the contracted program;
and
(c) The inventory shall report any increase or decrease of $5,000 or more in
the value of any item of real property.

§ 900.55 What are the standards for inventories?
A physical inventory should be conducted at least once every 2 years. The
results of the inventory shall be reconciled with the Indian tribe or tribal
organization’s internal property and
accounting records.
§ 900.56 What maintenance is required
for property?
Required maintenance includes the
performance of actions necessary to
keep the property in good working condition, the procedures recommended by
equipment manufacturers, and steps
necessary to protect the interests of
the contractor and the Secretary in
any express warranties or guarantees
covering the property.
§ 900.57 What if the Indian tribe or
tribal organization chooses not to
take title to property furnished or
acquired under the contract?
If the Indian tribe or tribal organization chooses not to take title to property furnished by the government or
acquired with contract funds, title to
the property remains vested in the Secretary. A list of Federally-owned property to be used under the contract
shall be included in the contract.
§ 900.58 Do the same accountability
and control procedures described
above apply to Federal property?
Yes, except that requirements for the
inventory and disposal of Federal property are different.

§ 900.60 How does an Indian tribe or
tribal organization dispose of Federal personal property?
The Indian tribe or tribal organization shall report to the Secretary in
writing any Federally-owned personal
property that is worn out, lost, stolen,
damaged beyond repair, or no longer
needed for the performance of the contract.
(a) The Indian tribe or tribal organization shall state whether the Indian
tribe or tribal organization wants to
dispose of or return the property.
(b) If the Secretary does not respond
within 60 days, the Indian tribe or tribal organization may return the property to the Secretary, who shall accept
transfer, custody, control, and responsibility for the property (together with
all associated costs).

Subpart G—Programmatic Reports
and Data Requirements
§ 900.65 What programmatic reports
and data shall the Indian tribe or
tribal organization provide?
Unless required by statute, there are
no mandatory reporting requirements.
Each Indian tribe or tribal organization shall negotiate with the Secretary
the type and frequency of program narrative and program data report(s)

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