C.F.R. » Title 25 » CHAPTER V—BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR, AND INDIAN HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES › PART 900—CONTRACTS UNDER THE INDIAN SELF-DETERMINATION AND EDUCATION ASSISTANCE ACT › Subpart H—Lease of Tribally-Owned Buildings by the Secretary

25 C.F.R. § 900.71

What type of reserve fund is anticipated for funds deposited into a reserve for replacement of facilities as specified in § 900.70(c)?

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Reserve funds must be accounted for as a capital project fund or a special revenue fund.