Title
TITLE 62 PUBLIC FINANCE (INCLUDED 2019 POCKET PART)
Body
TITLE 62
PUBLIC FINANCE
Chapter
1. General Provisions
2. Office of the Controller
3. Investing of Funds
4. Appropriations
5. Investments [Repealed]
6. Bonds
7. Pledges of Credit
8. Financial Records and Reports
9. Claims Against Cherokee Nation
10. Emergency Assistance
11. Donations and Contributions
12. Community Assistance
13. Cherokee Nation Sovereign Wealth Fund
CHAPTER 1
GENERAL PROVISIONS
Section
1. Fiscal year
? 1. Fiscal year
The fiscal year for Cherokee Nation shall commence on October 1 of each year and end on September 30 of the following year.
LA 13-85, eff. August 10, 1985.
CHAPTER 2
OFFICE OF THE CONTROLLER
Section
11. Establishment-Purpose
12. Powers and duties generally
? 11. Establishment-Purpose
A. There is established the Office of the Controller within the Executive Branch of Cherokee Nation.
B. The principal purpose of the Office of the Controller shall be to manage the accounting and finance functions of Cherokee Nation and to assure that all funds are properly accounted for in accordance with generally accepted or legally required accounting principles and methods.
LA 13-85, eff. August 10, 1985.
? 12. Powers and duties generally
Specifically, the Controller shall be responsible for:
1. Providing an accounting and reporting system that will accumulate and report appropriate revenues, expenses, assets, liabilities, and related quantitative information;
2. Assuring the integrity of financial information concerning Cherokee Nation's activities and resources;
3. Preparing financial reports based on generally accepted accounting principles, or other appropriate bases;
4. Quantifying and interpreting the effects on Cherokee Nation of planned transactions and other economic transactions;
5. Assuring protection of the assets of Cherokee Nation through internal control, internal auditing, and proper insurance coverage;
6. Supervising and...
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