A Victory for Tribal Nations
For 30 years, Tribal Nations have sought to recoup certain contract support costs (CSC) related to the administration of healthcare programs under self-determination contracts and compacts. Finally, on June 6, 2024, the Supreme Court agreed when it ruled in favor of the San Carlos Apache and Northern Arapaho Tribes. The Supreme Court determined that covering these costs is “necessary to prevent a funding gap,” effectively placing Tribal Nations on an equal footing with the Indian Health Service (IHS) agency.
Listen to our podcast, with seasoned tribal attorney Lloyd Miller and Kevin Cronk, CPA, What Becerra v. San Carlos Apache Tribe Means for Tribal Nations

The recent Supreme Court decision in Becerra, Secretary of Health and Human Services, et al. v. San Carlos Apache Tribe is a victory for Tribal Nations that pursue self-determination under PL 93-638. Having advised and advocated for Native American Tribes for more than 40 years, REDW’s trusted advisors believe the landmark decision serves to affirm Tribal sovereignty and provides critical healthcare dollars to Tribal communities. When the Supreme Court rendered its decision on June 6th, REDW team members witnessed a cheer from Audit Principal Chris Tyhurst, CPA, “This is a big ruling and great news for Tribes!”
From 2014 to 2016, REDW provided financial advisory services in Ramah Navajo Chapter, et al. v. Jewell – a settlement that brought 25 years of legal disputes on contract support costs to a close. Now, our team of experts aims to provide similar advisory services to Tribal Nations with IHS 638 contracts and compacts seeking to recoup CSC incurred when Tribes collect and spend income from third-party payors (like Medicare, Medicaid, and private insurers) on eligible programs, functions, services and activities. Our services will ensure Tribal Nations have the financial expertise required to file their claims in a timely manner.
Expert Advisory Services
REDW’s team of experts have more than 70 years of combined experience substantiating and vigorously defending financial information with triers of fact and federal regulators. We are prepared to support Tribal Nations by reviewing program accounts, calculating direct and indirect CSC, and collaborating with counsel during claim submission/negotiations with the IHS.
Building on 40+ Years of Partnership with Tribes
REDW’s National Tribal Practice team have worked with more Native American Tribes than any other accounting firm in the Nation. Currently, REDW serves more than 200 Tribes and 500 Tribal entities. Moreover, approximately 33% of our National Tribal Practice team are enrolled Tribal members. We understand and respect Tribal sovereignty and are deeply invested in the financial well-being of Tribal communities.
At REDW, we’re proud to serve Tribes as they recoup healthcare CSC as a result of this landmark Supreme Court decision.
Timely filing of claims is critical. Ask a question of our National Tribal Practice leader, Wesley Benally, or book a complimentary 30-minute consultation.
More from Insight in Indian Country
- “We’re all fighting for our people.” Economic Growth, Diversification, and the Future of Indian Country with Chris JamesChris 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.
- Spring 2026 Single Audit ReadinessIf your organization receives federal funding — whether you’re a Tribal government, local government, or nonprofit — 2026 is a year to pay close attention to your Single Audit readiness.
- NAFOA 44th Annual ConferenceREDW is proud to return as a Gold Sponsor of NAFOA’s Spring Conference, taking place April 27–28 at the Grand Sierra Resort in Reno, NV. Join us as we connect with tribal leaders and industry experts to discuss the economic issues shaping Indian Country — and don’t miss REDW Principal and Cybersecurity expert John W. Graham’s session, “What Could Go Wrong? Cybersecurity Essentials for Tribal Governments,” on April 28.
- “We’ve got to generate revenue for the nation.” How DDC Is Winning in Federal IT for the Navajo Nation with Austin TsosieWhat 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.
- REDW Advisors & CPAs Welcomes Soaring Bird Solutions, Expanding Advisory Services to Tribal Nations and EnterprisesSoaring Bird Solutions, LLC has joined the firm through a strategic acquisition, integrating its operations into REDW’s national advisory platform. Through this partnership, REDW will expand its capabilities in supporting Tribal Nations and Tribal enterprises, particularly in the areas of human resources strategy, leadership development, and organizational consulting.
