**GAO-07-104**                      Published: Dec 08, 2006. Publicly Released: Jan 08, 2007.                  

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## Highlights

The American Indian Trust Fund Management Reform Act of 1994 established the Office of the Special Trustee for American Indians (OST), within the Department of the Interior, to oversee the implementation of management reforms for funds--derived primarily from Interior's leasing of Indian lands--that Interior holds in trust for many Indian tribes and individuals. Specifically, the act directs that an integrated information system be developed that interfaces the trust fund accounting system with the land title records and asset management systems maintained by Interior's Bureau of Indian Affairs (BIA). GAO examined (1) OST's progress in implementing the trust fund management reforms and (2) the extent to which OST has used contractors in implementing these reforms. GAO reviewed OST's strategic plans and contracting documents and interviewed OST and BIA managers.

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## Topics

Natural Resources and Environment

BeneficiariesIndian landsLand managementNative AmericansProgram evaluationRecordsRecords managementRisk managementSpecial fund accountsStrategic planningTrust fundsPolicies and proceduresProgram goals or objectives