We are pleased to submit these Comprehensive Annual Financial Reports of the Cherokee Nation. Accountability for both the accuracy of the data and the completeness and fairness of the presentation, including all disclosures, rests with the Nation. We believe the data presented is accurate in all material aspects, and fairly presents the financial position and results of operations for the years ended as listed below.
A comprehensive analysis of the Nation's financial position and activities for the year are contained in these reports. It has been prepared by the Nation's Financial Resources Group and conforms to the "pyramid" approach to governmental financial reporting as prescribed in National Council on Governmental Accounting ("NCGA") Statement I, "Governmental Accounting and Financial Reporting Principles."