This report is the KPMG LLP auditors' reports of the Office of the Special Trustee for American Indians (OST) financial statements for fiscal years 2015 and 2014. The OST financial reports contain financial statements and notes for Tribal and Other Trust Funds and Individual Indian Monies Trust Funds.
The American Indian Trust Fund Management Reform Act of 1994 requires audits of the Tribal and IIM financial statements. Under a contract issued by OST and monitored by the Office oflnspector General, KPMG, an independent public accounting firm, performed audits of the OST FY2015 and FY2014 financial statements. The contract required that the audits be performed in accordance with "Government Auditing Standards" issued by the Comptroller General of the United States.