On Tuesday the Senate voted on a Continuing Resolution (CR) to continue funding the Federal Government, which failed, leading to a shutdown on October 1, 2025 marking the start of the 2026 federal fiscal year.

This is the first government shutdown since the 34-day shutdown in 2019. The Office of Management & Budget has issued shutdown implementation instructions to federal departments and agencies, and the White House has announced anticipated “reduction in force” layoffs.

Federal government shutdowns create severe disruptions for Tribal Nations that depend on federal funding to deliver essential services to Tribal Members. Congress’s trust and treaty obligations require consistent financial support through annual discretionary budgets, yet funding interruptions force Tribes—particularly smaller communities with limited resources—to choose between self-funding critical programs or halting services entirely.

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On September 15th, the U.S Department of the Treasury held a virtual consultation on implementing Sections 70402 and 70403, “Recognizing Indian Tribal Government for Purposes of Determining Whether a Child has Special Needs for Purposes of the Adoption Credit.”

To support Tribal participation in this consultation process, NAFOA has prepared a template letter for Tribes to utilize when submitting written comments to Treasury. Tribal input is critical to ensure that Treasury effectively implements the Adoption tax credit in a manner that accurately reflects the needs and perspectives of Tribal nations.

Comment deadline: October 10, 2025, at 11:59 pm Alaska time. You can submit written comments at tribal.consult@treasury.gov.

Download the Template Letter

If you have trouble with the link, copy and paste this URL into your browser: https://go.nafoa.org/adopt-credit-temp-letter. The download link will open in Google Docs. To save a copy as a Word document, open the link, then select File > Download > Microsoft Word (.docx).

NAFOA is offering financial assistance for the Intermediate Tribal Finance and Accounting Certificate program, an online course running October 14-November 6, 2025, offered by the Spears School of Business – Oklahoma State University.

This four-week program is presented virtually via live Zoom sessions. Participants can expect to dedicate two, three-hour days per week to completing the program. Interact with and learn from other Tribal finance and accounting professionals throughout the state and beyond. Participants can receive up to 25 hours of CPE credit.

To receive a 50% discount on the program’s $1,500 cost, complete and submit NAFOA’s short survey.

Financial assistance is limited, so be sure to register in a timely manner to secure your discount.

Take the Survey

Friday, October 10, 1:00 p.m. – 1:30 p.m. ET

Join NAFOA for a 30-minute info session to get your application questions answered and tips for submitting with confidence. We will walk through the application process, highlight common FAQs, and share best practices to help you submit a strong application.

The Leading People and Investing to Build Sustainable Communities (LPIBSC) program, developed with Harvard Business School Executive Education, equips Tribal and Indigenous leaders with tools in finance, governance, negotiations, and change management to strengthen communities.

Register to Join on October 10

Columbia River Inter-Tribal Fish Commission (CRITFC) is seeking a dynamic and skilled financial leader to be our next Chief Financial Officer. The CFO will provide strategic management for the finance and accounting functions and serve as a close partner to the Executive Director. This is an excellent opportunity for a finance and accounting leader to make a step up in their career and help the four-member tribes’ salmon restoration efforts.

Learn More & Apply at nafoa.org/jobs