The intent of the Super Circular is to focus on risks associated with the tribal capacity to operate federally funded programs and to prevent waste, fraud, and abuse; it captures rules governng audits, grant proposals, cost principles, conflicts of interest, and grant performance.
Indian tribes operate two basic types of Federally funded programs (1) Entitlement Programs, like programs funded under the Indian Self-Determination Act; and (2) Discretionary Programs, such as competitive grants funded by various Federal agencies. KIVA provides a comparison between Entitlement Programs and Discretionary Program, identifying the differences in the regulations and how the differences impact tribes and tribal organizations.
The Super Circular applies to tribal governments, tribal organizations, and non-profits.