Independent Auditor's Report on the Office of the Special Trustee for American Indians Tribal and Other Trust Funds and Individual Indian Monies Trust Funds Financial Statements for Fiscal Years 2012 and 2011

The American Indian Trust Fund Management Reform Act of 1994 requires audits of the Tribal and IIM financial statements. Under a contract issues by OST and monitored by the Office of the Inspector General (OIG), KPMG, an independent public accounting firm, performed audits of OST's FY2012 and FY2011 financial statements. The contract required the audits be performed in accordance with the "Government Auditing Standards" issued by the Comptroller General of the United States.