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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§ 900.66

25 CFR Ch. V (4–1–06 Edition)

which respond to the needs of the contracting parties and that are appropriate for the purposes of the contract.
The extent of available resources will
be a consideration in the negotiations.
§ 900.66 What happens if the Indian
tribe or tribal organization and the
Secretary cannot come to an agreement concerning the type and/or
frequency of program narrative
and/or program data report(s)?
Any disagreements over reporting requirements are subject to the declination criteria and procedures in section
102 of the Act and subpart E.
§ 900.67 Will there be a uniform data
set for all IHS programs?
IHS will work with Indian tribe or
tribal organization representatives to
develop a mutually defined uniform
subset of data that is consistent with
Congressional intent, imposes a minimal reporting burden, and which responds to the needs of the contracting
parties.
§ 900.68 Will this uniform data set be
required of all Indian tribe or tribal
organizations contracting with the
IHS under the Act?
No. The uniform data set, applicable
to the services to be performed, will
serve as the target for the Secretary
and the Indian tribes or tribal organizations during individual negotiations
on program data reporting requirements.

Subpart H—Lease of TriballyOwned Buildings by the Secretary
§ 900.69 What is the purpose of this
subpart?
Section 105(l) of the Act requires the
Secretary, at the request of an Indian
tribe or tribal organization, to enter
into a lease with the Indian tribe or
tribal organization for a building
owned or leased by the tribe or tribal
organization that is used for administration or delivery of services under
the Act. The lease is to include compensation as provided in the statute as
well as ‘‘such other reasonable expenses that the Secretary determines,
by regulation, to be allowable.’’ This
subpart contains requirements for
these leases.

§ 900.70 What elements are included in
the compensation for a lease entered into between the Secretary
and an Indian tribe or tribal organization for a building owned or
leased by the Indian tribe or tribal
organization that is used for administration or delivery of services
under the Act?
To the extent that no element is duplicative, the following elements may
be included in the lease compensation:
(a) Rent (sublease);
(b) Depreciation and use allowance
based on the useful life of the facility
based on acquisition costs not financed
with Federal funds;
(c) Contributions to a reserve for replacement of facilities;
(d) Principal and interest paid or accrued;
(e) Operation and maintenance expenses, to the extent not otherwise included in rent or use allowances, including, but not limited to, the following:
(1) Water, sewage;
(2) Utilities;
(3) Fuel;
(4) Insurance;
(5) Building management supervision
and custodial services;
(6) Custodial and maintenance supplies;
(7) Pest control;
(8) Site maintenance (including snow
and mud removal);
(9) Trash and waste removal and disposal;
(10) Fire protection/fire fighting services and equipment;
(11) Monitoring and preventive maintenance of building structures and systems, including but not limited to:
(i)
Heating/ventilation/air
conditioning;
(ii) Plumbing;
(iii) Electrical;
(iv) Elevators;
(v) Boilers;
(vi) Fire safety system;
(vii) Security system; and
(viii) Roof, foundation, walls, floors.
(12) Unscheduled maintenance;
(13) Scheduled maintenance (including replacement of floor coverings,
lighting fixtures, repainting);
(14) Security services;
(15) Management fees; and

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