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UNITED STATES DEPARTMENT OF TREASURY

ACTION PLAN

FOR TRIBAL CONSULTATION AND 

COLLABORATION

Plan submitted pursuant to Presidential Memorandum 

dated January 26, 2021
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Table of Contents

Introduction and Background ......................................................................................................................... 3

Role of the Department of the Treasury.......................................................................................................... 3

Main Points of Intersection with Treasury’s Mission and Tribal Governments......................................... 4

Treasury Department Offices and Bureaus..................................................................................................... 4

Treasury Tribal Affairs................................................................................................................................... 4

The Treasury Tribal Affairs Program Coordinator....................................Error! Bookmark not defined.

Tribal Consultation Legal Background........................................................................................................... 6

Consultation Policies at Treasury – History and Current Status..................................................................... 8

Tribal Consultation on Treasury’s Tribal Consultation Policies..................................................................... 9

Tribal Recommendations with General Consensus.................................................................................... 9

Other Notable Recommendations............................................................................................................. 10

Preparing for Consultation:....................................................................................................................... 11

During Consultation.................................................................................................................................. 11

Post-Consultation...................................................................................................................................... 11

Funding ..................................................................................................................................................... 11

Communication and Outreach .................................................................................................................. 12

Accountability........................................................................................................................................... 12

Treasury’s Action Plan ................................................................................................................................. 12

Update the Tribal Consultation Policy and Procedures for Conducting Tribal Consultation................... 13

Improve Treasury Awareness of and Accountability for Holding Tribal Consultation............................ 15

Communication and Outreach .................................................................................................................. 16

Managing the Plan ........................................................................................................................................ 17

Summary....................................................................................................................................................... 18
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Introduction and Background

The Treasury Department is the executive agency responsible for promoting economic 

prosperity and ensuring the financial security of the United States. The Department is 

responsible for a wide range of activities such as advising the President on economic and 

financial issues, encouraging sustainable economic growth, and fostering improved 

governance in financial institutions. The Department of the Treasury operates and 

maintains systems that are critical to the nation's financial infrastructure, such as the 

production of coin and currency, the disbursement of payments to the American public, 

revenue collection, and the borrowing of funds necessary to run the federal government. 

The Department works with other federal agencies, foreign governments, and 

international financial institutions to encourage global economic growth, raise standards 

of living, and to the extent possible, predict and prevent economic and financial crises. 

The Treasury Department also performs a critical and far-reaching role in enhancing

national security by implementing economic sanctions against foreign threats to the U.S., 

identifying and targeting the financial support networks of national security threats, and 

improving the safeguards of our financial systems.

Contained within this document is Treasury’s Action Plan in response to President 

Biden’s Memorandum on Tribal Consultation and Strengthening Nation-to-Nation 

Relationships executed January 26, 2021.

1 The President’s Memorandum requires all 

Federal agencies to provide effective Tribal consultation and collaboration in the carrying 

out of their roles and responsibilities.

Role of the Department of the Treasury

The Department of the Treasury is organized into two major components the Departmental 

Offices and the operating bureaus. The Departmental Offices are primarily responsible for the 

formulation of policy and management of the Department as a whole, while the operating bureaus 

carry out the specific operations assigned to the Department. Our bureaus make up 98% of the 

Treasury work force. The basic functions of the Department of the Treasury include:

• Managing Federal finances.

• Collecting taxes, duties and monies paid to and due to the U.S. and paying all bills of the 

U.S.

• Currency and coinage.

• Managing Government accounts and the public debt.

• Supervising national banks and thrift institutions.

• Advising on domestic and international financial, monetary, economic, trade and tax policy.

• Enforcing Federal finance and tax laws.

• Investigating and prosecuting tax evaders, counterfeiters, and forgery.

1 Department of the Treasury “ Memorandum on Tribal Consultation and Strengthening Nation-to-Nation 

Relationships” 86 FR 7491 (January 26, 2021) pp. 7491-7492 available at https://www.federalregister.gov/d/2021-

02075
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Main Points of Intersection with Treasury’s Mission and Tribal Governments

• Tax policy, including the Treasury Tribal Advisory Committee (TTAC) in advising the 

Secretary on tax policy matters.

• Coordinating with the Internal Revenue Service’s Indian Tribal Governments office on 

taxation matters affecting Indian Country.

• Community Development Financial Institutions (CDFI) Fund’s Native American Program.

• Pandemic relief and post-pandemic economic revitalization through CARES Act and 

American Rescue Plan Act.

• Improve Tribal economic self-sufficiency.

Treasury Department Offices and Bureaus

Offices

Domestic Finance

Economic Policy 

General Counsel

International Affairs

Public Affairs

Management

Tax Policy

Terrorism and Financial Intelligence

Bureaus

Alcohol and Tobacco Tax and Trade Bureau (TTB)

Bureau of Engraving & Printing (BEP)

Financial Crimes Enforcement Network (FinCEN)

Bureau of the Fiscal Service (BFS)

Internal Revenue Service (IRS)

Office of the Comptroller of the Currency (OCC)

U.S. Mint 

Office of the Inspector General (OIG)

Treasury Inspector General for Tax Administration (TIGTA)

Special Inspector General for the Troubled Asset Relief Program (SIGTARP)

Special Inspector General for Pandemic Recovery (SIGPR) 

Treasury Tribal Affairs

Treasury is committed to strengthening its relationships with Tribal governments and Indian 

Country to work to better understand and respond to the needs of Tribal governments regarding 

Treasury regulations, legislative comments, proposed legislation and policy statements that 

have Tribal implications, have a direct and identifiable economic impact on Indian Tribes, or 

preempt Tribal law.
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Treasury conducts its tribal affairs in two primary ways: Tribal consultations and the Treasury 

Tribal Advisory Committee. While the two functions complement each other, each is a separate 

and distinct Treasury function. Tribal consultations were conducted through the Office of 

Economic Policy and led by the Assistant Secretary for Economic Policy. These comprehensive 

consultations lead to meaningful dialogue with Indian Tribes on a government-to-government 

basis. Treasury’s consultations are guided by the Treasury Tribal Consultation Policy adopted in 

2015. The second function is the Treasury Tribal Advisory Committee (TTAC). This sevenmember Tribal advisory committee advises the Secretary on significant matters related to the

taxation of Indians, the training of Internal Revenue Service field agents, and the provisions of 

training and technical assistance to Native American financial officers. The Committee was 

established on February 15, 2015, pursuant to Section 3 of the Tribal General Welfare Exclusion 

Act of 2014, Pub. L. 113- 68, and in accordance with the provisions of the FACA. Currently, the 

TTAC hosts up to three meetings per year, which are open to the public.

Treasury also conducts other activities that contribute to mutual understanding, including 

hosting Listening Sessions on topics of interest, speaking at national conferences, publishing 

notices in the Federal Register soliciting comments, receiving comments from the public, and 

talking directly with Tribal Officials.

Treasury maintains an email for those wishing to submit public comments at any time. 

Interested parties can send comments to tribal.consult@treasury.gov.

The Tribal Affairs Program, housed in the Office of the Treasurer, is responsible for 

coordinating consultations between Indian Tribes and Treasury Department bureaus and offices. 

This Department also provides Progress Reports on Tribal Consultations and Activities to the 

Office of Management and Budget. These reports are available to the public.

The TTAC is coordinated through the Office of Tax Policy, and the Tax Legislative Counsel 

serves as the Designated Federal Official for the Committee.

Treasury currently has several additional staff working on tribal concerns, particularly as they 

relate to Coronavirus Relief Funds distributed under the CARES Act of 2020 and several 

funding programs that have tribal participation under the American Rescue Plan Act of 2021. 

These include staff from the Secretary’s Office; Economic Policy; Fiscal Service; General 

Counsel; Community Development, Housing and Small Business; and Consumer Policy.

At the request of the Point of Contact for Tribal Consultation and Assistant Secretary of 

Economic Policy, the Office of Strategic Planning and Performance Improvement (OSPPI) 

conducted a review of Treasury’s tribal affairs functions in the spring of 2020 and provided a set 

of recommendations based on their findings in the summer of 2020. Two primary 

recommendations were to permanently staff the Treasury tribal consultation function with at 

least two career civil service employees: a tribal affairs program manager and a support staff and 

to move the POCTC and tribal consultation function to the Office of the Treasurer. The Tribal 

Affairs Program Coordinator would also serve as the Point of Contact for Tribal Consultation to 

ensure continuity across changes in administrations and to further the complementary functions 

of consultation and the TTAC. These recommendations were adopted by Treasury's Office of the 

Assistant Secretary for Management. 

Nancy Montoya became the Treasury Tribal Affairs Program Coordinator and Point of Contact 

for Tribal Affairs (POCTC) on April 11, 2021. The purpose of this position is to coordinate and 

support tribal affairs activities within Treasury by promoting a coordinated internal and federal 
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agency workstream to ensure that these activities:

• Inform each other

• Create and strengthen productive relationships with Indian Country by clarifying tribal 

taxation matters that hinder economic development and self-sufficiency in Indian Country

• Analyze and evaluate the efficiency and effectiveness of tribal affairs activities

• Promote effective and efficient use of Treasury resources and ensure continuity and 

transparency in tribal affairs.

In addition, the Treasury Tribal Affairs Program Coordinator performs the following duties:

• Serves as Treasury’s main Point of Contact for tribal nations and Treasury stakeholders.

• Coordinates with tribal governments on consultation requests and related matters.

• Coordinates with TTAC, Treasury subject matter experts, senior leaders, tribal liaisons, 

and other federal agencies on matters that may have tribal implications.

• Interprets Treasury guidance, policy, and regulations in coordinating and interacting with 

tribal governments; analyzes conditions in Indian Country that are impacted by Treasury 

policy and regulations; prioritizes consultation requests based on topics and matters.

• Advises Treasury leadership of the effects of federal regulations and policy on tribal 

governments and makes recommendations for Treasury policy and regulations that impact 

tribal affairs.

• Analyzes and evaluates efficiency and effectiveness of tribal affairs activities between 

Treasury and tribal nations to optimize Treasury resources for all tribal affairs.

• Leads annual consultation outreach plan to increase participation between Treasury and

Indian Country; proactively identify tax policy, economic development, and other issues 

that necessitate consultations; develop a plan to schedule tribal consultations and respond 

to issues.

• Align consultation requests with major tribal events which include annual meetings 

conferences of tribal organizations and TTAC meetings.

• Manages budget for tribal consultations by analyzing and accounting for expenditures to 

aid in transparency of activities.

• Develops agendas and organizes participants for consultations; handles meetings logistics 

(e.g. security access, travel, IT); produces and publishes summary documents for followups.

• Engages in tribal-related CARES Act and American Rescue Plan Act work by providing 

support for tribal nations in managing negative impacts of COVID-19, accessing economic 

impact payments, and serving as a resource in assisting with other Treasury related policy

issues and accessing information.

• Develops briefing documents and prepares remarks for speaking engagements at tribal 

events and consultations; responds to Congressional inquiries with Legislative Affairs, 

coordinates responses to the public on policy matters and use of funds, and to IG and 

OMB audit functions related funds distribution.

• Helps manage nominations for TTAC membership.

Tribal Consultation Legal Background
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The principles of Tribal consultation are found in a wide range of federal laws, regulations, 

Executive Orders and court orders. In 1994, then President Clinton issued an Executive 

Memorandum titled, “Government-to-Government Relationship with Native American Tribal 

Governments.” This Memorandum stated that “Each executive department and agency shall 

consult, to the greatest extent practicable and to the extent permitted by law, with Tribal 

governments prior to taking action that affects federally recognized Tribal governments. All 

consultations are to be open and candid so that all interested parties may evaluate for themselves 

the potential impact of relevant proposals.” The 1994 Memorandum stated that all agencies 

within the federal executive branch shall:

 Operate within a government-to-government relationship with federally recognized 

Indian tribes. 

 Consult, to the greatest extent practicable and permitted by law, with Indian Tribal 

governments before taking actions that affect federally recognized Indian tribes. 

 Assess the impact of agency activities on Tribal trust resources and assure that Tribal 

interests are considered before the activities are undertaken. 

 Remove procedural impediments to working directly with Tribal governments on 

activities that affect trust property or governmental rights of the tribes, 

 Work cooperatively with other agencies to accomplish these goals established by the 

President.

President Clinton thereafter issued Executive Order 13084, dated May 14, 1998 titled 

“Consultation and Coordination with Indian Tribal Governments”, to establish regular and 

meaningful consultation and collaboration with Indian Tribal governments: 

• In the development of regulatory practices on Federal matters that significantly or 

uniquely affect their communities, 

• To reduce the imposition of unfunded mandates upon Indian Tribal governments. 

• To streamline the application process for and increase the availability of waivers to

Indian Tribal governments. 
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On November 6, 2000, President Clinton issued his final directive from the White House 

regarding Tribal consultation, Executive Order 131752 regarding Tribal Consultation, titled 

“Consultation and Coordination with Indian Tribal Governments.” 

E.O. 13175, which mirrored the Administration’s Federalism Executive Order pertaining to 

state and local governments and required all departments and agencies to consult with tribes as 

they develop policy on issues that have Tribal implications. E.O. 13175 expanded the criteria to 

be met when formulating and implementing policies that have Tribal implications. It also 

required that each agency select an official with principal responsibility for the implementation 

of the order. Executive Order 13175, Consultation and Coordination with Indian Tribal 

Governments, November 6, 2000 (which superseded Executive Order 13084 of the same title), 

provided instructions to agencies related to their policymaking, legislative and regulatory 

activities and stated: “Agencies shall respect Indian Tribal self- government and sovereignty, 

honor Tribal treaty and other rights, and strive to meet the responsibilities that arise from the 

unique legal relationship between the Federal Government and Indian Tribal governments.”

President Obama reaffirmed these principles through execution of his Memorandum on Tribal 

Consultation and Collaboration on November 5, 2009 during the historic White House Tribal 

Leaders Conference held in Washington DC.

Consultation Policies at Treasury – History and Current Status

After release of Executive Order 13175, Treasury engaged in Tribal consultations. As a result, 

on December 3, 2014, Treasury released an interim tribal consultation policy outlining the 

guiding principles for all Treasury bureaus and offices. After soliciting Tribal feedback on the 

interim policy, Treasury revised its consultation policies and adopted the current Tribal 

Consultation Policy on September 23, 2015.3 Since the adoption of the policy, Treasury has not 

solicited feedback on its policies or considered revisions until now. Treasury was without a Point 

of Contact for Tribal Consultation for several months in late 2017 through February of 2018. In 

March of 2018, staff from the Office of Consumer Policy assisted in re-establishing Tribal 

consultation and in standing up the TTAC. Consultations were held upon request individually 

with Tribes and in response to several matters impacting Tribal economic development 

(Opportunity Zones, tax status of Tribally chartered corporations.) When the CARES Act was 

passed in 2020, Treasury partnered with BIA, SBA, and IRS to conduct Tribal consultation on 

the Coronavirus Relief Fund, Paycheck Protection Program and Employer Retention Credit.

However, Tribal affairs activities continued to be staffed unofficially and Treasury coordination 

across Offices and Bureaus and awareness of the Tribal Consultation Policy remained uneven. 

With the passing of the American Rescue Plan of 2021, Treasury quickly ramped up Tribal 

consultation activity, hosting five consultations that attracted over 1,650 Tribal leaders and 

stakeholders and engaging 85 Tribal leaders in consultation on the State and Local Coronavirus 

Recovery Fund. A carryover consultation was conducted to ensure that every Tribal leader who 

wished to engage with Treasury was heard. Over 150 letters from Tribal leaders and 

stakeholders were received and are currently under consideration. Additional consultations on 

2 Exec. Order No. 13,175, 65 Fed. Reg. 67,249 (Nov. 9, 2000), available at http://www.gpo.gov/fdsys/pkg/FR-2000-11-

09/pdf/00-29003.pdf. 3 Department of the Treasury, “Tribal Consultation Policy” , 80 FR 57434, (September 23, 2015) pp. 57434-

57436 available at https://www.govinfo.gov/content/pkg/FR-2015-09-23/pdf/2015-24150.pdf
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the Housing Assistance Fund and Capital Projects were well-attended by Tribal leaders and 

stakeholders. Each consultation included at least one, and sometimes several, key decisionmakers from Treasury and occasionally senior leadership from the Bureau of Indian Affairs. A 

new engagement protocol for Tribal consultation was applied, including sending out framing 

questions in advance and a list of Tribal leaders and Designees ranked in speaking order to 

respect the priority of primary Tribal leaders in engaging with Treasury. The Secretary provided 

welcoming remarks at the March 17 Treasury Tribal Advisory Committee Public Meeting, and 

the Deputy Secretary provided welcoming remarks during one consultation on the State and 

Local Coronavirus Relief Fund. All actions and the deep daily engagement of senior leadership 

in policy decisions affecting Indian Country signal a renewed commitment to fully and 

respectfully engaging in meaningful and robust Tribal consultation on matters of the highest 

importance to Tribal governments and communities. However, much remains to be done to 

develop comprehensive and consistent Tribal consultation procedures and engagement for 

Treasury.

Tribal Consultation on Treasury’s Tribal Consultation Policies

On April 6, 7 and 8, 2021, Treasury joined the Social Security Administration, Department of 

Veterans Affairs, and Small Business Administration in holding joint consultations on existing 

Tribal consultation policies in response to the Presidential Memorandum for Tribal Consultation 

and Strengthening Nation to Nation Relationships. Over 205 Tribal leaders and stakeholders 

participated in the 11.5 hours of consultation held over six sessions. Thirteen Tribal leaders or 

their designees and seven Tribal stakeholders provided oral comments. Twelve Tribes, five intertribal organizations, and two stakeholders provided written comments.

Tribal Recommendations with General Consensus

• The goal of consultation should be a good faith effort to get to consent in advance of 

implementing any policies, regulations or guidance, or funding disbursements. If consent is 

not possible, then consensus should be the goal.

• Consultations should be initiated as early as possible, but definitively before final policy 

decisions are made.

• Consultation is a two-way engagement that requires more than one round of meetings or 

written comments. Goals of consultation should be to listen and seek to understand each 

other’s opinions, beliefs, and desired outcomes.

• Engagement should include the sharing of information, any analyses, or pre-decisional 

documents with Tribes prior to conducting meetings or finalizing policies or formulas.

• Consultations should be scheduled with ample time to hear from all Tribal leaders or their 

Designees.

Treasury should:

• Define the terms “meaningful” and “robust.”

• Determine the specific actions that constitute meaningful and robust consultation.
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• Have a process in place for determining when consultation should occur, who should be 

involved in consultation and the channel for conducting consultation (in person, virtual 

conference such as Zoom or telephone, in conjunction with Intertribal conferences or 

meetings.)

• Ensure that Treasury staff with decision-making authority is always present in consultation.

• Educate senior leadership and staff within Treasury on Treasury’s Tribal consultation 

responsibilities.

• Incorporate consultation with Alaska Native Corporations (ANCs) and Alaska Native 

Village Corporations (ANVCs) into their Tribal consultation policies.

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Other Notable Recommendations

• The federal government should adopt a uniform Tribal Consultation policy based on the 

principles of “free, prior and informed consent” in keeping with the United Nations 

Declaration of the Rights of Indigenous People.5 This policy should establish minimum 

standards for federal agency consultation policies.

• The federal government should create a clearinghouse of federal policies that require 

consultation.

• The federal government should adopt a dispute resolution process that includes 

accountability by requiring that departments and agencies document disputes and resolutions 

in an annual report to OMB. OMB should compile a report of these actions.

• The White House Council on Native American Affairs should resume meeting quarterly and 

host an Annual Native American Summit to address cross-cutting federal issues impacting 

Tribes.

• Federal agencies should consider meeting every four years at the beginning of a Presidential 

term to share background, data, evidence, and other information that will guide decisionmaking, discuss existing and future policy development, and define priorities and goals for 

the term.

• Treasury should develop an Office of Native American Affairs.

• Treasury should place a high value on Advisory Committee(s).

4 In 2005, The Consolidated Appropriations Act required the Director of the Office of Management and Budget and 

all Federal agencies to consult with Alaska Native corporations on the same basis as Indian tribes under

Executive Order No. 13175. Consolidated Appropriations Act, 2004, Pub. L. 108-199, Div. H § 161, 118 Stat. 3, 452

(2004), as amended by Consolidated Appropriations Act, 2005, Pub. L. 108-447, Div. H, Title V § 518,

118 Stat. 2809, 3267.

5 “United Nations Declaration of the Rights of Indigenous Peoples, Resolution adopted by the General Assembly on 

September 13, 2007 https://www.un.org/development/desa/indigenouspeoples/wpcontent/uploads/sites/19/2018/11/UNDRIP_E_web.pdfhttps://www.un.org/development/desa/indigenouspeoples/wpcontent/uploads/sites/19/2018/11/UNDRIP_E_web.pdf
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Preparing for Consultation:

1. Minimum advance notice should be no less than two weeks, preferred is at least 30 days.

2. Consultation notice should include all necessary background, including:

a. Relevant legal or regulatory citations/

b. Scoping documents or agency working drafts

c. Nature of proposed action (rulemaking, funding, policy guidance)

d. Subject matter of proposed action (reference to applicable law and regulations)

e. Geographic location of regulation

f. Anticipated impacts on Tribal communities

3. When published in Federal Register:

a. the link and description should be published on Treasury website

b. a link to the Dear Tribal Leader Letter (DTLL) 

4. When scheduling consultations, differences in time zones should be taken into consideration.

5. Treasury should consider whether groupings of Tribes have sufficient shared interests for that 

grouping. Regional and/or statewide consultations may better serve the Tribes.

During Consultation

• Adequate time should be taken to hear from all primary Tribal leaders or their Designees.

• Primary Tribal leaders who are present should be given priority in speaking order.

• Tribal designees should be recognized next in order.

• Consultation is an active process. Treasury officials are encouraged to engage with Tribal 

leaders, ask clarifying questions and when possible, provide background on statutory 

constraints or other requirements and conditions that need to be met when considering policy 

decisions.

Post-Consultation

• Treasury should provide a summary of the consultation that identifies key issues of concern 

and Tribal considerations for addressing these concerns.

• Proposed rules, guidance, or formulas developed should be published in advance of any final 

decisions and Tribes be given an opportunity to response before these are finalized. 

Funding

• Treasury should have a designated budget for conducting Tribal consultation. Funding 

should support travel to Tribes and to attend national and regional conferences.

• The budget should include funds for Tribal leaders or designees to travel to consultation and 

reimburse them for consultation-related costs (production of analyses, reports, contracting 

expertise, etc.)
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Communication and Outreach

• Treasury should provide and/or post transcripts or recordings of consultations.

• If transcripts are not available, Treasury should provide a summary of the consultation or a 

report on the issues and recommendations shortly after consultation.

• All forms of communication are welcome and should be customized to meet the needs of the 

Tribes. For example, the Zoom platform with the ability to participate using telephone dial-in 

was cited as a best practice since more remote Tribes have difficulty securing reliable

Internet connectivity.

• Treasury should develop individual relationships with Tribes. Treasury should also develop 

relationships with inter-tribal organizations that represent the diverse interests of Tribes.

• Communication, whenever possible, should include engaging with Tribes in their own 

communities and through their networks. These can include site visits to Tribes and Tribal 

regions, attendance and participation in national and regional conferences, and other face-toface interactions.

Accountability

• Treasury should produce a summary of their findings during consultation and provide 

responses that incorporate how decisions were made and why recommendations were either 

adopted or rejected.

• Treasury should consider adopting a certification process that confirms both parties agree 

that meaningful and robust consultation has occurred. 

• Treasury/Federal government should include an enforceability mechanism (such as an 

Administrative Procedure Act claim) or resolution dispute process for resolving conflicts. 

Litigation should not be the primary response action when disagreement arises.

Treasury’s Action Plan

Treasury has an opportunity to improve nation-to-nation relationships by thoughtfully and 

thoroughly considering the recommendations provided by Tribal leaders and Indian Country. 

The new Treasury Tribal Affairs Coordinator addresses a longstanding concern that Treasury 

have a person whose major responsibility is working with Tribes to address their concerns, 

remove barriers to economic opportunity and ensure that Treasury’s programs work for Tribes 

and their members. Many policy and process decisions need to be made as a part of the process

of improving tribal consultation and engagement with Tribal nations. It is advised that some 

infrastructure be in place before undergoing these decisions. For example, Tribal Affairs is 

newly housed under the Office of the Treasurer. Since the Treasurer is the direct line of 

communication with the Secretary, it would be helpful to undertake most of the actions 

necessary to develop a strong Tribal Affairs program when the Treasurer is seated and can 

ascertain Treasury’s policy priorities for Tribal Affairs are in alignment with Treasury’s 

priorities. The Secretary’s stated goals of addressing climate change, providing equitable 
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economic opportunity for all people, and addressing racial inequity all have important 

implications for Treasury’s engagement with Tribal nations. Working with Tribal nations to 

make progress on these issues will require strong consultation policies that are consistent, 

focused, and adequately resourced. In addition, Tribal Affairs’ primary goals for the immediate 

future are to ensure that funding distributions to Tribes under the five programs in the American 

Rescue Plan (ARP) of 2021 are fair, transparent, equitable, and based on robust Tribal input, 

and further that they maximize Indian Country’s ability to use these funds to meet the needs of 

their Tribes and communities and grow their economies in the future. Therefore, it is 

recommended that Treasury focus on the Action Plan provided below when there is a Treasurer 

in place and after demands on staff time for the ARP have moderated.

Treasury should consider establishing an internal working group to consider the 

recommendations provided through tribal consultation. This working group should consist of 

the Treasurer, the Tribal Affairs Program Coordinator, the Designated Federal Official for the 

Treasury Tribal Advisory Committee or his designee, the Program Manager for Indian Tribal 

Governments of the Internal Revenue Service, the CDFI Fund’s Native American Program 

Manager, consultation experts from other agencies (SBA, USDA) and subject matter experts 

with experience in Tribal governance and economic development.

Treasury repeatedly heard through recent joint tribal consultations that consultation policies 

should be consistent across federal agencies and adopt minimum standards for tribal 

consultation. Before engaging in an in-depth review of Treasury’s tribal consultation policies, it 

would be helpful to know if the Office of Management and Budget or another agency is 

considering the development and adoption of these standards.

Treasury’s Action Plan to improve Tribal relations has three focus areas:

Update the Tribal Consultation Policy and Procedures for Conducting Tribal Consultation

1. Review existing Tribal consultation policies and incorporate consensus recommendations 

provided through recent Tribal consultation. Specific actions Treasury should consider are:

• Defining the terms “meaningful” and “robust.”

• Determining actions that constitute the definitions of “meaningful” and “robust.” 

• Determine specific actions that recognize the sovereignty and self-determination of Tribes.

• Include Alaska Native Corporations (ANCs) and Alaska Native Village Corporations in 

Tribal consultations.

• Reaffirm Treasury’s commitment to respecting Tribal sovereignty and the government-togovernment relationship in the consultation process. 

2. Update procedures for conducting Tribal consultations. These include:

a. Establishing clear procedures for how to determine whether consultation is required, 

what types of consultation best suit the issue under consideration and timelines for 

providing meaningful, timely consultation. Suggested criteria on considering

consultation should include: 

i. How pressing is the nature of the requested consultation issue? 
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ii. What are the timelines for key policy decisions that need to incorporate a 

deadline for receiving Tribal government input?

iii. How many Tribes are impacted by the issue (helpful in considering what type of 

consultation is needed)?

iv. What are the likely impacts of the issue on Tribal governments or members?

v. Does consultation to address the issue require an immediat1e, short-term or 

longer-term engagement?

vi. What is the availability of Treasury and Tribal resources required to hold 

consultation?

vii. Does the consultation issue have implications for Treasury’s priorities as well?

.

Note: Tribal consultation should be considered along with other types of state and local 

engagement and Public Comment periods to ensure that key deadlines are met for Treasury 

staff to consider all input.

3. Identifying the best type of consultation engagement to address the issue, such as: 

a. Formal consultation engaging with primary Tribal leaders or designees and a written 

comment period with deadlines.

b. Listening sessions with Tribal leaders, Subject Matter Experts (SMEs), and other key 

stakeholders.

c. Roundtable sessions to facilitate in-depth understanding of structural issues and 

concerns.

d. Conducting consultation at national or regional conferences.

e. Group meetings with Tribal organizations or Subject Matter Experts

f. One-on-one conversations.

g. Publishing Advance Notice in Federal Register and requesting written comments with 

deadlines.

4. Identifying key policy staff or decision-makers that need to be present as a part of 

consultation.

5. When possible, identify Tribal representatives that are included in helping to frame the issue 

and provide Tribal perspectives and potential impacts.

6. Producing background documentation and framing questions to be sent in advance of 

consultation. Depending on the complexity of the issue, this should also include considering 

staffing needs to perform this function.

7. Determine the best venue for hosting consultation (in-person conference, virtual conference 

such as Zoom, or teleconference).

8. Produce an agenda to be sent out in advance of consultation that identifies Treasury key 

decision-makers, SMEs and includes the list of speakers that ranks speaker order for 

primary Tribal leaders first, then Designees.

9. Establish a tracking system for proposed consultations available to Tribes and stakeholders
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that:

a. Provides a real-time calendar for proposed consultations that considers the requests for 

consultation either internally or externally, other potential federal agency partners and 

any competing activities that could inhibit participate from tribal leaders.

b. Lists the issues to be discussed.

c. Identifies key staff who will be engaged in consultation and/or act as Subject Matter and 

Policy Experts.

d. Identifies any key dates for concluding consultation, including deadlines for submitting 

written comments, holding follow-up consultation prior to publishing final guidance or 

cross-agency collaboration.

e. Links to relevant background documents.

f. Lists target date for providing summary of Tribal consultation and follow-up actions.

g. Provides a summary of final actions that includes a link to rules, regulations, or other 

outcomes.

10. Conduct a meeting with Treasury Bureau or Office ribal contacts to identify emerging or 

potential Tribal consultation issues or needs. At the beginning of each fiscal year and before 

the Annual Progress Report to OMB, draft a consultations plan for the calendar year. 

Consult with Tribal governments to identify priority areas of mutual interest. Considering 

Treasury’s current resources, major tribal event dates, and the TTAC calendar, develop a 

schedule to meet with Tribal leaders and hold consultation meetings on pre-determined 

dates. This will allow for Treasury’s resources to be better managed while fulfilling its 

obligations to tribes. 

Improve Treasury Awareness of and Accountability for Holding Tribal Consultation

1. Develop a training program (or modify an existing training program from another agency) to 

educate senior-level staff in all Bureaus and Departmental Offices. Content should include:

a. Understanding Tribal Nations and the government-to-government relationship with 

Treasury

b. An overview of Treasury’s Tribal Consultation Policy,

c. Responsibilities of and accountability for Treasury’s Tribal Consultation Policy

d. The process for determining whether tribal consultation is required and key concepts on

how Treasury conducts Tribal consultation. 

2. Identify and/or designate tribal points of contact at each bureau and Departmental Office 

(DO) office who serve as the bureau/office points-of-contact for Tribal matters and identify 

appropriate SMEs and emerging Treasury policies and regulations that may necessitate 

consultations. 

3. Work with the Office of Management and Budget to determine the best way to ensure that 

key staff have received training and understand how to contact Tribal Affairs to determine if 

there is an issue that requires Tribal consultation.

a. Develop a strategy and calendar for delivering training that ensures all senior staff and 

policy advisors have received training. 

b. Establish a target date and process for ensuring that key staff have received training.

c. Include target training goals in performance plans of key staff.
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4. Build awareness of the Treasury consultation process and outreach plan within Treasury by 

developing and distributing communications materials, such as brief summaries of the 

consultation process and requirements and expectations for bureaus/offices. Upload these 

resources to an internal shared website such as MyTreasury for 24-hour access.

5. Annually review Treasury’s ability to identify the need for Tribal consultations and host 

meaningful and robust consultations in a timely manner. Use this analysis to target specific 

areas for improvement and track and measure outcomes.

6. Consider incorporating a brief follow-up survey after conducting consultation to get 

participant feedback on effectiveness of consultation.

Communication and Outreach

1. Determine the most effective ways of communicating with tribes beyond the 

tribal.consult@treasury.gov mailbox. These may include incorporating social media, notices 

and information sent out via listserv, cross-posting on other tribal organizations websites,

and identifying conferences and tribal events that could facilitate better understanding 

between Treasury and tribes. Engage Public Affairs to ensure that Indian Country is 

represented in external communications strategies.

2. Maintain a comprehensive list of Tribal contacts that merge consultation registration lists, 

BIA lists of Tribal leaders and other internal sources.

3. Establish a Gov Delivery list serve for pushing out information to Tribal contacts in a timely 

fashion. The listserv will have a subscriber feature so that interested parties will always 

receive critical information.

4. With input from Indian Country, develop a comprehensive database of Tribal organizations 

that includes contacts for key staff, areas of expertise and geographic locations that they 

serve. 

5. Establish a plan for Treasury to expand Tribal relationships that includes:

a. Introductory meetings with inter-tribal organizations, other federal agencies and 

departments, national and regional conferences, and other networking opportunities. 

b. Identifying key national and regional conferences that have significant Tribal 

participation or focus on Treasury/Tribal consultation policies. dates and opportunities to 

either consult or contribute to conference sessions.

c. Consider incorporating Tribal site visits before or after attending conferences. 

d. Consider partnering with IRS field offices to conduct site visits. Site visits could be timed 

to better understand Treasury policy issues, such as visits to Tribal Volunteer Income Tax 

Assistance locations or IRS Tribal trainings.
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6. When possible, conduct introductory meetings with individual Tribes to learn more about 

pressing issues, priorities, and culture.

7. Before meetings, conduct initial background research on Tribal history and incorporate time 

to learn more from Tribal leaders about culture and customs, particularly where they 

intersect with Treasury policy issues.

8. Establish relationships with Points of Contact for Tribal Consultation at other federal 

agencies with either a strong record of conducting effective Tribal consultations or that 

overlap with Treasury Tribal priorities.

9. Explore the possibility of joining other federal agencies on site visits that could concur with 

regional events to learn more about and engage with Tribes in their own communities.

10. Whenever possible, coordinate with Public Affairs to ensure that communications (press 

releases, read outs, social media posts, etc.) incorporate information relevant to Tribal 

matters.

11. Consider either expanding the role of the Treasury Tribal Advisory Committee to address 

non-tax Tribal matters and provide expertise on non-tax matters or establish a separate 

Tribal Advisory Committee to enhance Tribal engagement.

12. Serve on the White House Council on Native American Affairs to strengthen inter-agency 

collaboration and cooperation on key issues.

Managing the Plan

As the Treasury Tribal Affairs Program Coordinator and Point of Contact for Tribal Consultation

(POCTC) is now housed in the Office of the Treasurer, compliance with E.O. 13175 and 

President Biden’s Memorandum dated January 26, 2021 will be monitored by Nancy Montoya, 

POCTC, under the leadership of the Treasurer. These include: 

• In partnership with the Office of Management and Budget, monitor compliance with 

Executive Orders.

• Coordinate updating the Tribal Consultation Policy and developing detailed procedures for 

conducting Tribal consultation and engagement.

• Work with senior leadership to establish internal Treasury Bureau and Office Tribal 

contacts, develop and deliver training and communicate and coordinate policy compliance.

• Strive to enhance ongoing relationships with Tribes, including expanding relationships 

with other key Treasury staff.

• Serve as the initial contact for Tribes and Treasury Offices and Bureaus to request or 

inquire about consultations.

• Under the leadership of the Treasurer, establish criteria and metrics for annually evaluating 

Treasury’s Tribal Affairs activities and Tribal engagement.

• Gather input from Offices and Bureaus on Tribal activity and draft the Annual Progress 

Report to OMB on Tribal Consultation.
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Summary

Treasury recently evaluated its Tribal affairs activities and subsequently created an independent, 

career-staffed position to coordinate Tribal activities across Offices and Bureaus that is housed in 

the Office of the Treasurer. This newly staffed position and the renewed emphasis on ensuring 

that federal agencies deliver meaningful and robust consultation is a powerful point in time for 

Treasury to build out a respectful and effective Tribal Consultation Policy and practice. Treasury 

looks forward to learning more from the Office of Management and Budget’s review of federal 

Tribal Consultation Action Plans and how best practices can be incorporated into Treasury’s 

plans.