The scope is to set forth the overall financial accounting and reporting standards and policies to be applied to all operations of the Cowlitz tribal government. This policy is intended to provide guidance to ensure that the Cowlitz tribal government maintains its financial accounting and reporting responsibilities in keeping with the highest fiduciary standards and consistent with the standards which are accepted as the current “state of the art” by this Tribe and federal, state, local and other tribal governments. [Res. 22-120, 2022.]