Trust Evaluation Process in Tribal Compacts and Trust Funds Administration
Trust Evaluations are mandated under the Tribal Self Governance Act for Tribes engaging in trust programs. The Bureau of Trust Funds Administration conducts these evaluations, focusing on compliance with federal laws and safeguarding trust assets. The process includes questionnaires, reviews, and reporting to ensure accountability and transparent management of trust funds.
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TRIBAL COMPACTS AND TRUST EVALUATIONS BUREAU OF TRUST FUNDS ADMINISTRATION OFFICE OF STRATEGIC OVERSIGHT AND PLANNING DIVISION OF TRUST EVALUATION AND REVIEW
TRUST EVALUATION PROCESS The Trust Evaluations are required under the Tribal Self Governance Act (25 U.S.C. 5363(d)) for Tribes that compact trust programs. The Bureau of Trust Funds Administration (BTFA), Division of Trust Evaluation and Review (DTER) performs the evaluations. The federal code of regulations prescribes the process for conducting the trust evaluations in 25 CFR 1000.350. The scope of the review is limited to trust programs and trust provisions as identified in the Tribal Funding Agreements or Compact.
TRUST EVALUATION PROCESS SCOPE: -Prior 2 years. -Limited to trust programs and trust provisions in the AFA. -Compliance with trust standards as defined by Federal laws -Imminent Jeopardy of Trust Assets, as defined in 25 CFR 1000.302 -Secretarial Residual Trust Responsibilities as applicable PROCEDURES: -Prescribed in 25 CFR 1000.355(d) 1-7.
TRUST EVALUATION PROCESS METHODOLOGY: 1) Trust questionnaires emailed to the Tribe or administered on-site 2) Entrance Conference conducted by teleconference or on-site 3) Transaction testing and Internal control reviews conducted in-office by DTER 4) Review for compliance with federal laws conducted in-office by DTER based on Tribal responses to the questionnaires 5) Document requests may be required via email or on-site 6) Phone or on-site interviews may be required for follow-up clarification. 7) Tribal Management Representation Letter 8) Exit Conference via teleconference or in person if on-site
TRUST EVALUATION PROCESS REPORTING: 1) Draft Report is sent to the Tribe up to 30-60 days following the Exit Conference Note: Final Reports can be issued directly to the Tribe (no response required), where there are no findings. Note: A Memo Report is issued in instances where the Tribe has little to no trust activity. 3) Draft reports require 21 days to respond to with a Corrective Action Response 4) Tribal responses to a Draft report are reviewed and incorporated into the final report .
HEARTH/ ITARA ACTs and TRUST EVALUATIONS What is the role of the Tribal Self Governance Evaluations and the P.L 93-638 Compact Tribes approved to administer and conduct leasing activities without Secretarial approval under the HEARTH Act or the ITARA Acts respectively? Several Self-Governance Tribes have taken the position that this authority prohibits the Secretary (BTFA-DTER) from reviewing tribally approved leases pursuant to this authority.
TRIBAL AUTHORITY/RESPONSIBILITIES UNDER HEARTH and ITARA ---OVERVIEW HEARTH ACT(2012) Agriculture/Business Leases ITARA(2016)---Surface Leasing and Forestry Management 25 USC 5601-Demonstration Project participation upon approval of Indian Trust Asset Management Plan (ITAMP). ITAMP or tribal regulations must be consistent with the Indian Forestry Management Act at 25 U.S.C. 3101 and 25 CFR 163 25 USC 5614,Sec.205(f) DOCUMENTATION If an Indian tribe executes a surface leasing transaction or a forest land management activity pursuant to tribal regulations under subsection (b)(2), the Indian tribe shall provide to the Secretary(1) a copy of the surface leasing transaction or forest land management activity documents, including any amendments to, or renewals of, the applicable transaction; and(2) in the case of tribal regulations, a surface leasing transaction, or forest land management activities that allow payments to be made directly to the Indian tribe, documentation of the payments that is sufficient to enable the Secretary to discharge the trust responsibility of the United States under subsection (g); see 25 USC 5614,sec 205(f) and (g). . 25 USC 415(h) Tribal approval authority is granted upon Secretarial approval of Tribal Regulations. Tribal Regulations must consistent with federal regulations and include a process for environmental review. See also 52 IAM 13 F.( 1.8), Tribal leasing regulations must be consistent with BIA regulations at 25 CFR 162. 25 USC 415(h) (6) DOCUMENTATION-- Tribes must provide a copy of each lease and documentation of lease payments if made directly to the tribe; see also 52 IAM 13.F(2).
SHORT ANSWER/HEARTH/ITARA ITARA/HEARTH Act(s) do not waive, cancel or preclude any requirements mandated in the Indian Self Determination Act (ISDEA) or the Tribal Self-Governance Act. On March 25, 2021, in a joint meeting with several DOI Solicitors, BTFA-DTER and OSG, were advised that Tribes who have leasing authority pursuant to ITARA and HEARTH ACTs are still bound by the requirements under the ISDEA, the Tribal Self-Governance Act, and the federal leasing regulations in 25 CFR 162 and 163. DTER, therefore, will continue reviewing HEARTH ACT and/or ITARA tribal leases and leasing transactions as a part of the Annual Tribal Trust Evaluation requirement under the Self-Governance Act, 25 USC 5363 and 25 CFR 1000.350 .
TRUST EVALUATION PROCESS FOR HEARTH ACT AND ITARA TRIBES Trust evaluations are conducted in accordance with 25 CFR 1000.355(d) 1-7 Scope of the Trust Review Process for HEARTH /ITARA Tribes for leasing transactions: Tribal Leases will be reviewed for the following: - Compliance with 25 CFR 162 and/or 163 as required by both the ITARA and HEARTH Acts and the BIA requirements to include the mandatory lease provisions in all tribally approved leases as set out in 52 IAM 13(A) (1) a-j and (2) a-c. - Compliance with the documentation requirements under the HEARTH ACT ( 25 USC 415(h) and ITARA (25 USC 5614,sec 205 (f) and BIA (52 IAM 13.F(2) )for providing leases and lease transaction copies to the BIA. Note: BIA will ensure lease transactions are encoded to TAAMS and recorded at the LTRO. The BIA will also provide TSR reports to the Tribe. - Environmental Compliance The Tribal Trust Evaluation will not do the following: - Review approved Tribal Regulations or request a copy. - Review approved Tribal Indian Trust Asset Management Plans ( ITAMP) or request a copy.
ITARA/HEARTH ACT SUMMARY CONCLUSION . BTFA-DTER will not review approved Tribal Regulations or ITAMPS under the HEARTH/ITARA authority or request copies. BTFA-DTER will review HEARTH/ITARA Tribal Leases under the authority for Tribal Self-Governance for Compacts in 25 CFR 1000.350 for compliance with federal leasing regulations. The review is limited to evaluating tribal leases for compliance with 25 CFR 162, and 163 as applicable, and 52 IAM to include verifying the documentation requirements under both the HEARTH/ITARA Acts and 52 IAM.
CONTACTS Jason Bruno, Director, Office of Strategic Oversight and Planning Email: Jason_Bruno@btfa.gov Phone: 202-329-2956 Elizabeth Wells Shollenberger, Director, Division of Trust Evaluation and Review Email: Elizabeth_wellshollenberger@btfa.gov Phone: Office: 505-816-1286 or Cell: 505-270-3152 Francine Chavez-Piaso, Supervisory Auditor Email: Francine_Chavez-Piaso@btfa.gov Phone: Cell: 505-
