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The Financial Reporting and Information Guide for Tribal Governments and Enterprises — known across Indian Country as the Orange Book — has shaped how Tribes and their enterprises approach financial reporting since NAFOA first published it in 2017. 

This episode, host Wes Benally talks with Corrine Wilson, CPA, former REDW Principal and National Tribal Practice Leader, about how the Orange Book actually got its start. Corrine walks through REDW's volunteer task force that helped turn the early guide into a ten-chapter Orange Book in 2017, how the book has since become a training staple for Tribal finance staff, auditors, and even federal regulators, and why she's spent nearly her whole career pushing for accounting guidance built specifically for Indian Country.

Corrine also previews what's ahead: a third edition of the Orange Book, now in final print stages, reflecting new GASB guidance on leases, updated approaches to indirect costs, and IRS regulations on the general welfare doctrine. 

It's set to be front and center at NAFOA's Fall Finance & Tribal Economies Conference, September 21–22 in Santa Fe. Corrine will co-lead an Orange Book overview session and join a panel on Tribal enterprises.

Heading to NAFOA's Fall Conference? Keep an eye out for the Orange Book sessions🍊 — and your friendly REDW professionals leading these sessions — and if you don't have a copy of the guide on your desk yet, now's a great time to get one.

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

Chapters

• 00:00 – Welcome & Why the Orange Book Matters
• 01:29 – Before the Orange Book: The Purple Book Origins
• 06:50 – Creating the First Orange Book (2017)
• 10:58 – Structuring Ten Chapters Around Tribal Realities
• 14:03 – The Orange Book's Reach — Training Thousands in Indian Country
• 16:11 – What's New in the Third Edition (Leases, Indirect Costs, General Welfare Doctrine)
• 20:07 – A Labor of Love: Passing the Torch
• 22:56 – Get Ready for NAFOA's Fall Conference
• 24:29 – Why Tribal Accounting Became Corrine's Passion
• 27:29 – What Indian Country Still Needs
• 32:25 – Closing Thoughts & Session Preview

Takeaways

• The Orange Book's roots trace back to NAFOA's "Purple Book," first published around 2003–2004 to help Tribes implement GASB Statement 34 — Corrine helped write it while serving as NAFOA's first-ever representative to the Governmental Accounting Standards Advisory Council (GASAC), from 2000–2006.
• REDW's tribal practice — led at the time by retired partners Bruce Bleakman and Glenn Post — volunteered to lead the task force that expanded the Purple Book into the ten-chapter Orange Book, published by NAFOA in 2017.
• The Orange Book is organized around how tribal governments actually operate — governmental activities, business-type enterprises, fiduciary funds, and common special-purpose entities like housing authorities, healthcare facilities, and gaming — with each chapter reviewed by GASB and AICPA for alignment with authoritative GAAP.
• University certificate programs held at Arizona State and Oklahoma State have trained thousands of Tribal finance professionals using the Orange Book as a core resource, and federal regulators have indicated that they rely on it too.
• A third edition is in final print stages ahead of NAFOA's Fall Finance & Tribal Economies Conference (September 21–22, 2026, Santa Fe), incorporating new GASB standards on leases, expanded guidance on indirect cost rates, and IRS regulations on the general welfare doctrine and 100%-tribally-owned enterprise funds.
• Corrine will join a panel for an Orange Book overview session with NAFOA's current GASAC representative and former REDW Senior Manager Hattie Mitchell, and join a separate panel on Tribal enterprises, at the Fall conference.

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

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Earlier this year, Soaring Bird Solutions — a name well known across Indian Country for its Tribal-focused HR consulting — joined REDW, uniting founder Karla Bylund with REDW's HR Consulting Practice Leader, Cristin Heyns. In this episode, Wes Benally sits down with Karla to trace that journey: the meaning behind her Potawatomi name, Pneshi Bmashi ("Bird Who Soars"); the gap in HR knowledge across Indian Country that led her to found Soaring Bird Solutions in 2015; and what led her, after a decade serving Tribal governments, casinos, enterprises, and nonprofits, to bring that work into REDW's broader advisory platform.

The conversation turns to what's ahead: REDW's Tribal Leadership & Management (TL&M) Conference in Las Vegas — a gathering Karla co-founded to bring authentic, Tribally grounded training in leadership, governance, HR, and more to Tribal council members, administrators, and executives. 

Curious what expanded Tribal HR support could look like for your organization? Connect with REDW's Tribal HR Consulting team to learn more.

Chapters

• 00:00 – Introduction: Karla Bylund and the Soaring Bird Story
• 01:14 – The Meaning Behind "Bird Who Soars" and Karla's Path into Tribal HR
• 02:23 – Starting Soaring Bird Solutions in 2015 to Close a Gap in Tribal HR
• 04:49 – The Toughest HR Challenges in Indian Country
• 07:31 – Why Karla Joined REDW: Capacity, Continuity, and Shared Values
• 09:12 – Working with an Expanded Consulting Bench
• 13:04 – Introducing the Tribal Leadership & Management (TL&M) Conference
• 16:03 – What Attendees Can Expect from TL&M
• 19:00 – Closing Thoughts and the Exclusive Registration Discount for Listeners

Tribal HR Support, Backed by a Full Advisory Bench 

Whether you've worked with Karla and her team for years or you're just getting to know REDW, Tribal organizations now have access to trusted HR consulting alongside REDW's full suite of services — audit, tax, compensation, cybersecurity, and more. 

Learn more about REDW's Tribal HR Consulting practice, and use code REDWPOD26 to register for this year's TL&M Conference before the extended Early Bird deadline at the end of August. 

The 4th annual Tribal Leadership & Management Conference is October 14 – 15, 2026 | South Point Hotel & Casino | Las Vegas, NV.

REGISTER BY AUG 31! ➡️ https://whova.com/portal/registration/VBG0F3LdQig8nSuY3b78/] 

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

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In this special episode of Insight in Indian Country, REDW HR Consulting Business Partner Jessica Goodfox sits down with Senior HR Consultant Taryn Reynolds to revisit their session at the 2026 WEWIN National Conference in Tulsa, Oklahoma — "Breaking the Need to Explain Yourself: Confidence, Boundaries, and Voice for Indigenous Women." What started as a breakout session filled to standing room only became a candid, packed-room conversation about the pressure many Indigenous women feel to over-explain, soften their message, or justify their boundaries in professional and community spaces. Jessica and Taryn share what stood out from the room, walk through their "Rewrite the Script" exercise for turning over-apologetic responses into clear, respectful ones, and unpack how cultural values of humility and respect can coexist with self-advocacy and a clear voice.

Grab your companion permission slips and worksheet HERE and get ready to build a healthier communication culture in your organization with REDW's HR Consulting team.

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

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What does it take to truly prepare a professional to work in Tribal finance and governance? For Lindsey Ray, Senior Tribal Programs Manager at Oklahoma State University, the answer started with a needs assessment, a gap in the market, and a partnership that grew into something much bigger than anyone expected. In this episode, REDW National Tribal Practice Leader Wes Benally sits down with Lindsey to explore the origin and evolution of OSU's Introductory Tribal Finance and Accounting Certificate — a program that has now reached participants from 258 Tribes and enterprises across 32 states. Lindsey shares how the program grew from a hand-selected pilot cohort of 20 Oklahoma Tribal professionals in 2018 to a nationally recognized resource offered in both in-person and online formats, and how REDW became a core partner in developing and facilitating nearly a third of its sessions.

The conversation goes beyond program logistics to ask a harder question: why do traditional accounting and MBA programs leave so many professionals underprepared for the realities of Tribal finance? Lindsey's answer — that Tribal finance is tied to sovereignty, governance, federal regulations, and long-term economic development in ways that mainstream curricula simply don't address — is the heart of why this certificate exists. Whether you're an entry-level accounting professional, an elected Tribal leader, or a CIO realizing that financial literacy gaps are showing up in your meetings, this episode makes a compelling case for education that's built specifically for Indian Country.

Chapters

·        01:06 - Why the OSU Program Keeps Coming Up Across Indian Country

·        01:36 - The Origin: A Needs Assessment, a Training Gap, and NAFOA

·        02:58 - From Oklahoma Pilot to National Program

·        05:41 - Online vs. In-Person: What Each Format Offers

·        10:01 - Who Should Attend — and Who's Actually Showing Up

·        13:52 - Why Traditional Programs Fall Short for Tribal Finance

·        16:09 - The Intentional Mix of Faculty, Practitioners, and Legal Experts

·        18:32 - How Participants Stay Connected After the Program Ends

·        20:25 - The Real Impact of Earning a Certificate
 
Does your Tribal organization need advisors who bring hands-on Tribal finance experience to every engagement? Connect with REDW's National Tribal Practice to learn how our team supports Tribal governments and enterprises with training, advisory, and financial services tailored to your nation's unique needs.

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

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Cybersecurity isn't just an IT issue — it's a leadership issue. In this special session preview, REDW Principal and National Tribal Practice Leader Wes Benally sits down with REDW Principal John Graham, CISA, CISM, CISSP, CRISC, ahead of the NAFOA 44th Annual Spring Conference in Reno, Nevada.

John offers Tribal leaders a new way to think about cyber risk — one rooted in stewardship, sovereignty, and sound decision-making. He shares how Tribal governments can build resilience before an incident strikes, what tends to go wrong when one does, and why data — from financial systems to recorded language — deserves to be protected like any other tribal asset.

On April 28, 2026, John will join a panel of cybersecurity experts for What Could Go Wrong? Cybersecurity Essentials for Tribal Governments at NAFOA 2026. Don't miss it.

Learn more about REDW at NAFOA 2026.

Chapters

• 00:00 - Introduction: John Graham and the NAFOA Panel
• 01:04 - Reframing Cybersecurity as a Leadership Conversation
• 02:53 - When Incidents Spiral: Leadership Disconnects During a Cyber Event
• 06:06 - Stewardship, Sovereignty, and Tribal Data as an Asset
• 08:26 - What John Hopes Leaders Take Away from NAFOA

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

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For 55 years, the National Center for American Indian Enterprise Development (NCAIED) has been a cornerstone of small business growth, federal procurement support, and economic advocacy across Indian Country — serving approximately 4,000 clients from Maine to Alaska. In this episode, REDW National Tribal Practice Leader Wes Benally sits down with Chris James, President and CEO of NCAIED, to explore the organization's mission, the state of Tribal economic diversification, and what the next decade could look like for Native communities.

Chris speaks candidly about the role gaming has played as a transformational economic driver — and why Tribes are increasingly looking beyond it to federal contracting, technology, agriculture, tourism, and citizen entrepreneurship. He also digs into NCAIED's 40 Under 40 program, which has recognized over 600 Native leaders since 2009 for both professional achievement and community service, and reflects on what "Rising Together" means for collective advocacy and the long-term strength of Tribal economies.

Is your Tribe exploring new avenues for economic growth or enterprise development? 

Connect with REDW's Tribal advisory team to explore how we can support your Nation's goals.

Chapters

• 00:00 – Introduction and Welcome
• 00:34 – About Chris James and NCAIED
• 02:52 – RES and the Momentum of Indian Country
• 05:42 – Economic Diversification Beyond Gaming
• 09:09 – Tracking Data and Partnering for Insight
• 11:50 – The 40 Under 40 Program and Community Leadership
• 15:19 – "Rising Together": Advocacy, Sovereignty, and the Future of Tribal Economies

Takeaways

• NCAIED has served Indian Country for 55 years through technical assistance, small business development, procurement programs, and advocacy — supporting approximately 4,000 clients nationwide across six regional offices.
• The Reservation Economic Summit (RES) reflects the broader momentum of Indian Country economies — bringing together entrepreneurs, Tribal enterprises, and major buyers for matchmaking, training, and networking on a national scale.
• Gaming has been a foundational economic driver for many Tribal communities, but diversification into federal contracting, technology, agriculture, sports ownership, tourism, and citizen-led entrepreneurship is increasingly central to long-term growth.
• NCAIED partners with the Minneapolis Fed's Center for Indian Country Development to track economic trends, and surveys Tribal leaders and businesses to capture the real-world impact of federal policy shifts.
• NCAIED's 40 Under 40 program has honored 600+ Native leaders since 2009, recognizing not just professional accomplishment but active community involvement — and its alumni are now leading rooms and shaping advocacy across Indian Country.
• "Rising Together" means Tribal organizations don't need to agree on everything — but shared commitment to sovereignty, culture, language preservation, and the wellbeing of future generations is a unifying force.

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

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What does it look like when a Tribally-owned enterprise deliberately goes off the reservation to generate economic returns for its Nation? Austin Tsosie, CEO of Diné Development Corporation (DDC) — the Navajo Nation's 8A federal contracting arm — joins host Wes Benally to answer exactly that. Over 21 years, DDC has grown from a council-inspired idea to a mid-tier federal IT powerhouse operating in 30 states and five countries with over 700 employees. Austin shares the thinking behind DDC's diversification strategy, their bold AI-first approach that tripled proposal output, the Navajo Career Pathways Program and Navajo Leadership Academy, and how DDC defines success beyond the bottom line.

Is your Tribal enterprise looking to build sustainable economic development strategies and strengthen organizational governance? Reach out to REDW's Tribal advisory team to learn how our trusted advisors support Tribal Nations in building lasting financial and operational strength.

Chapters

• 00:00 - Introduction to Austin Tsosie and Diné Development Corporation
• 02:30 - DDC's Mission: Off-Reservation Federal Contracting for the Navajo Nation
• 05:00 - Diversifying Across IT, Environmental Engineering, and Professional Services
• 08:45 - Embracing AI: DDC's AI-First Strategy and 20+ Custom AI Enablers
• 12:50 - Hiring Navajo Talent: Challenges and the Navajo Career Pathways Program
• 16:20 - The Navajo Leadership Academy: Building Future Board Members
• 18:40 - Measuring Success: Beyond Revenue to Community Contribution
• 22:10 - The Reservation Economic Summit and Trusted Tribal Partnerships

Takeaways

• DDC was created by the Navajo Nation Council to separate business from politics and pursue federal contracts off-reservation — generating revenue and bringing it home for Tribal economic development.
• Deliberate diversification across IT services, environmental engineering, and professional services helps DDC navigate shifts in government spending across administrations.
• DDC has adopted an AI-first strategy company-wide — deploying 20+ AI enablers and increasing proposal output by 2.5 to 3x, enabling the organization to respond to over $1 billion in proposals in a single year.
• Building a Navajo workforce in federal contracting requires intentional programming; DDC's Navajo Career Pathways Program and Navajo Leadership Academy are actively addressing talent development and governance pipeline challenges.
• DDC measures success not only in financial metrics but in contributions to the Navajo economy — including jobs, dividends, partnerships with Navajo businesses, and culturally significant milestones like the Navajo Code Talker building in Dayton, Ohio.

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

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In honor of Native American Heritage Month, REDW Principal and National Tribal Practice Leader Wes Benally sits down with Principal Chief Geoffrey Standing Bear of the Osage Nation for a profound conversation about leadership, cultural respect, and the journey that shaped one of Indian Country's most experienced leaders.

Chief Standing Bear, now in his third term as Osage Nation Principal Chief, shares his remarkable path from University of Oklahoma law student during the American Indian Movement era to becoming general counsel of the Muscogee Creek Nation in his late twenties. He recounts his involvement in filing the first federal Indian gaming case in Oklahoma in November 1984, his work with multiple Tribes, and his service as General Counsel to the Oklahoma Indian Gaming Association. The conversation explores the cultural teachings that guide his leadership, the importance of humility and surrounding yourself with experienced advisors, and the critical need to understand and respect each Tribe's unique sovereignty, traditions, and ways of connecting with the sacred.

Chapters

• 00:00 - Introduction and Welcome
• 01:25 - The Path to Leadership
• 02:53 - University Days and the American Indian Movement
• 05:03 - Law School and Early Career
• 07:22 - The First Indian Gaming Cases in Oklahoma
• 09:12 - Cultural Teachings and Finding Your Way Home
• 15:32 - Building the Osage Nation
• 21:45 - Economic Development and Diversification
• 28:18 - Healthcare and Community Services
• 35:45 - Election Integrity and Tribal Governance
• 40:45 - Respect First

A Message for Native American Heritage Month - As we celebrate Native American Heritage Month, Chief Standing Bear's wisdom reminds us that true partnership with Indian Country begins with genuine respect and understanding. Each Tribal Nation has its own constitution, culture, and sacred traditions that deserve our time and attention to learn about properly. Whether you're a business advisor, service provider, or community partner, remember that you're entering their country and are there to help—not to impose. This kind of respect, paired with REDW's deep commitment to serving Tribal Nations with integrity and cultural understanding, creates the foundation for meaningful, lasting partnerships. 

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

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Sage Memorial Hospital's journey from a four-room adobe building in 1911 to a state-of-the-art healthcare facility represents more than a century of serving the Ganado community. This episode, REDW National Tribal Practice Leader Wes Benally welcomes Melinda White, CEO of Sage Memorial Hospital, to discuss the hospital's remarkable transformation and its commitment to blending Western medicine with traditional Navajo healing practices.

Melinda, who was born at Sage and returned as CEO three years ago, shares how the hospital is redefining healthcare in Indian Country—from building sweat lodges and hiring traditional healers to implementing cutting-edge technology and expanding critical services like ICU, dialysis, and elder care. She discusses workforce challenges, the importance of keeping patients close to home, and the vision for continued growth while maintaining the strong foundation of traditional values.

Chapters

• 00:00 - Introduction and Welcome
• 01:03 - Melinda's Background and Connection to Sage Memorial Hospital
• 03:54 - The History: From 1911 Mission to Modern Healthcare
• 08:47 - Incorporating Traditional Values in Modern Care
• 12:34 - Innovation and Modernizing Healthcare Delivery
• 15:55 - Workforce Challenges and Hiring the Right People
• 19:49 - Patient Stories and Keeping Families Closer to Home
• 23:16 - Measuring Success: KPIs and Quality Indicators
• 26:55 - Vision for the Next 5-10 Years

Takeaways

• At Sage Memorial Hospital, traditional healing programs, including sweat lodges, medicine men/women, and future hooghan construction, are being integrated with Western medical care.
• The new facility achieved a complete transition to paperless operations with comprehensive electronic health records encompassing clinical and financial systems.
• Key expansion services include ICU, inpatient dialysis, swing beds, elder care facilities, and future plans for labor and delivery and surgical units.
• The hospital's core mission focuses on reducing patient transfers and keeping families closer to home, lessening the financial and emotional burden of traveling to distant facilities.
• Quality initiatives are measured through hospital-wide KPIs across four pillars: finance, community, people (HR), and quality.

Quality Services. Quality Outcomes.
REDW was honored to support Sage Memorial Hospital's transformation through our Client Advisory and Accounting Services (CAAS), Business Valuation, and Risk Advisory expertise. This journey demonstrates a powerful truth: investing in quality advisory services yields the best return. If your tribal healthcare organization is navigating growth or transformation, our team is here to help.

👉 Connect with Wes

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

👉 Visit our website

Send us Fan Mail

Revenue cycle management isn't just a back-office operation—it's a strategic tool for strengthening care delivery in Tribal communities. This episode, REDW National Tribal Practice Leader Wes Benally sits down with Melissa C. Goad, CRCR, CPA, MBA, a healthcare finance veteran with 30 years of experience spanning both payer and provider perspectives. Melissa shares her transformative journey as CFO of a 638 Tribal Healthcare Facility on the Navajo Reservation, where she led a comprehensive revenue cycle optimization initiative that delivered a tenfold return on investment.

From fixing data flow challenges and reducing denials by up to a third, to implementing culturally sensitive front-end operations and embracing industry best practices, Melissa's insights offer a practical roadmap for Tribal healthcare organizations looking to maximize reimbursements and close gaps in care. Her approach? Take it layer by layer, build cross-functional teams, and remember that optimizing revenue cycles ultimately means securing the resources needed to serve the community better.

Chapters

·        00:00 - Introduction and Melissa's Healthcare Background

·        02:05 - The Importance of Revenue Cycle Management

·        04:45 - Assessing Opportunities in Tribal Healthcare Settings

·        06:36 - Embracing Industry Best Practices

·        12:24 - Denials Management and Registration Challenges

·        17:37 - Data Flow and EHR Customization Issues

·        20:13 - The Power of Cross-Functional Teams

·        25:05 - Cultural Considerations in Tribal Healthcare

Takeaways

·        Revenue cycle optimization is about ensuring continuity of care and honoring commitments to the community, not just financial health.

·        Tribal healthcare facilities face unique challenges including geographic isolation, staffing limitations, complex billing regulations like the All-Inclusive Rate (AIR), and often inadequate technology.

·        Starting with a thorough assessment before implementing changes prevents costly assumptions and builds a strong foundation for improvement.

·        Registration is one of the most critical points in the revenue cycle—if data starts wrong, it ends wrong.

·        Cross-functional teams that include both clinical and revenue cycle staff are essential for identifying and fixing denial patterns.

·        Cultural sensitivity in patient-facing operations, including language support and understanding Tribal-specific requirements like CBI collection, strengthens both patient experience and reimbursement accuracy.

·        Organizations can expect to see returns within 6 months of implementing systematic fixes, with some facilities achieving tenfold ROI on revenue cycle investments.

Ready to Strengthen Your Revenue Cycle?

Whether you're considering a 638 transition or looking to improve existing operations, connect with REDW's Tribal healthcare advisors to explore how we can help strengthen your organization's financial health and expand care for your community. 

👉  Learn more about 638 Healthcare Transition Support 

👉  Explore Accounting Advisory Services

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

👉 Visit our website