Trusted Experts in Native American Audits | BlueArrow CPAs

1. Native American Audits Services Providing Trust, Transparency and Compliance in Tribal Financial Operations www.bluearrowcpa.com

2. Overview of this Presentation: • What are Native American Audits? • Importance of Tribal Financial Auditing • Types of Tribal Audits and Services • Role of Native American Auditors • Common Challenges in Tribal Auditing • Audit Preparation Best Practices • How BlueArrow CPAs Stands Out • Final Thoughts • FAQs

3. What are Native American Audits? Native American audits are the financial reviews that are conducted to ensure that native tribes & organizations comply with the federal, state and tribal laws. These audits are helpful in verifying that the funds & grants are being used properly. They are essential in promoting fiscal responsibility, transparency & eligibility for continued funding.

4. Why Tribal Financial Auditing Matters Key Reasons Why It's Important: • Ensures accountability in federal and grant fund usage • Helps tribes meet audit requirements under the Single Audit Act • Builds trust with stakeholders and funding agencies • Detects financial mismanagement or fraud • Supports long-term economic planning and sustainability

5. Types of Tribal Audit Services Financial Statement Audits Audit Preparation Services Single Audits Forensic Audits Internal Control Reviews Compliance Audits Tribal entities often require a customized combination of Native American tribal audit services depending on funding sources & governance structures.

6. Role of a Native American Auditor A Native American auditor brings not only technical expertise but also cultural understanding, sensitivity, and experience with tribal sovereignty. Familiar with tribal and federal regulations.  Understands the importance of trust and tradition.  Builds relationships that go beyond compliance.  Supports long-term capacity building. 

7. Common Challenges in Tribal Auditing Incomplete or disorganized financial records  Unfamiliarity with federal compliance regulations  Insufficient audit preparation or staff training  Delayed communication with auditors  Lack of internal controls and segregation of duties  These issues can jeopardize funding and compliance status. 

8. Best Practices for Tribal Audit Services Maintain complete and well-organized records Establish clear communication between departments and auditors Reconcile accounts monthly Invest in the Latest Software Train staff on federal and tribal compliance requirements Conduct internal pre-audit reviews The best auditing firm believes preparation leads to smoother audit experiences and better outcomes.

9. How BlueArrow CPAs Stands Out BlueArrow CPAs: A Native American-owned and operated CPA firm committed to tribal financial excellence Specialized tribal auditing and advisory services Great experience with federal and grant-funded programs A collaborative and culturally informed approach  Proven systems for audit preparation and compliance Recognition as one of the best auditing firms for Native American organizations

10. Final Thoughts Native American audits are essential for sustainable governance and fiscal transparency. Partner with culturally aligned professionals like BlueArrow CPAs for excellence in tribal auditing. Proactive audit preparation avoids penalties and delays.

11. FAQs Q1: How often do tribes need audits? Most federally funded tribes must complete an annual audit. Q2: How often do tribes need audits? Can we prepare internally, or should we outsource? Q3: What’s the biggest risk of non-compliance? Loss of funding, repayment of grants and reputational damage.  Q4: Why choose a Native American auditor? They bring cultural alignment, regulatory insight and genuine commitment to tribal progress.

12. Thank You +1 858-703-6743 info@bluearrowcpa.com www.bluearrowcpa.com 11405 West Bernardo Court, Ste B, San Diego, CA 92127