“Fiduciary Funds” are funds used to account for assets held on behalf of outside parties, including other governments or on behalf of other funds within the tribal government. The terms “non-expendable” and “expendable” refer to whether or not the tribal government is under an obligation to maintain the principal. Agency funds generally are used to account for assets that the tribal government holds on behalf of others as their agent. [Res. 22-120, 2022.]