
Navigating the Next Phase of Tribal Funding
Insight from F&C Partner Scott Huebert, CPA
Building Stability for Tribal Programs
The past few years have brought both opportunity and strain for tribal governments. COVID-related awards often exceeded annual budgets, but as those funds phase out, the challenge is how to sustain operations long-term.
Surge of COVID funding
Peak project funding
Phase-out begins
Tribal leaders now face tough choices—finishing ARPA projects, covering salaries tied to temporary funds, and planning for the ripple effects on every program.
The Overlooked Cost of Operations
Every program depends on essentials like payroll, utilities, and IT systems. These indirect costs are easy to overlook, but without proper agreements in place, they quickly shift onto a tribe’s general fund—reducing dollars available for member assistance, economic development, and other priorities.
Maintaining current indirect cost agreements ensures that federal awards, not tribal reserves, bear their fair share of these expenses.
“Who pays for those indirect costs if the program’s grant doesn’t pay for them? The answer, of course, is the tribe’s general funds.”
Scott Huebert, Partner
Planning for Stability
The negotiation process for indirect cost agreements can stretch months, and some agencies are limiting reimbursement altogether.
Delays or missed audits risk leaving tribes unable to bill for costs already incurred.
Proactive planning is the best defense: staying current on agreements, reviewing new awards carefully, and anticipating funding changes keeps tribal governments stable and better prepared for what comes next.

Scott Huebert, CPA
Partner
