U.S. Department of the Treasury

DATE: September 23, 2024

SUBJECT: Organization and Functions of the Office of Tribal and Native Affairs

1. BACKGROUND.  In 2020, Treasury created the Tribal Affairs Program in the Office of the Treasurer to streamline and coordinate Treasury’s Tribal affairs work. Treasury developed its Tribal Affairs Program in the Treasurer’s office to ensure Tribal relations (similar to other federal departments) are directly overseen by a Presidential appointee with direct access to the Secretary. In 2022, this program was transitioned into the Office of Tribal and Native Affairs within the Office of the Treasurer to support the Treasurer in advising the Secretary on economic matters involving Tribal Nations.
2. PURPOSE.  This Directive establishes policy and assigns responsibilities to Office of Tribal and Native Affairs, in the Office of the Treasurer, for management of the Department of the Treasury’s (Treasury) government-to-government relationship with Tribal Nations, management of Treasury’s Tribal consultation and coordination process, and management of the Treasury Tribal Advisory Committee (TTAC). Treasury recognizes that matters involving Tribal Nations and Native entities may involve federal Indian law and historical complexities that necessitate internal coordination across many Treasury components to ensure departmental consistency in furtherance of the agency’s operations.
3. SCOPE.  This Directive applies to all bureaus, offices, and organizations within Treasury, including the Offices of Inspector General (OIG). This Order shall not be construed to interfere with or impede the authorities or independence of the OIG.
4. POLICY.  It is the policy of Treasury to recognize that Tribal Nations are sovereigns to which the United States has a unique trust and treaty responsibility towards. This includes support for Tribal access to available federal funding and consideration of Tribal needs for federal policies that have Tribal implications. This government-to-government relationship includes management of the Tribal consultation process which formally collects Tribal Nation feedback on Treasury matters with Tribal implications. This further includes Tribal engagement through the Treasury Tribal Advisory Committee. In addition to Tribal Nation engagement, it is the policy of the Department to recognize that, pursuant to applicable law, certain Native entities may have unique rights related to their delivery of services that should be subject to consideration in Treasury’s program and policy work.
5. DEFINITIONS.  For additional definitions, see Treasury Order 112-04, Tribal Consultation and Coordination with Tribal Nations Policy.
   1. Treasury Tribal Advisory Committee (TTAC) refers to the advisory body established pursuant to the Tribal General Welfare Exclusion Act of 2014 (TGWEA) to perform the following statutory functions: advise the Secretary on Tribal tax matters; advise on regulations to implement the TGWEA and advise on the education and training of IRS revenue field agents and Tribal financial officers on federal Indian law and the federal trust and treaty relationship with Tribal Nations.
6. RESPONSIBILITIES.
   1. The Office of Tribal and Native Affairs (OTNA) oversees the following core responsibilities in support of the Treasurer as a senior advisor to the Secretary:
      1. 1) Policy and Program Support. The functions of OTNA include providing policy, strategic, and operational direction to Treasury on issues relating to Tribal Nations and Native entities. This includes, but is not limited to:
         1. a) support for policy and programmatic matters related to accessing available Treasury funding, including tax credits and other economic opportunities by eligible Tribal Nations and Native entities;
         2. b) advising on compliance issues for Tribal and Native entities and provision of training to Tribal Nations and Native entities;
         3. c) advising on policies that may have Tribal implications;
         4. d) working across Treasury components to provide support on Tribal and Native matters to achieve departmental consistency;
         5. e) organizing inter-agency communication and coordination on Tribal and Native matters and staffing the White House Council on Native American Affairs;
         6. f) providing Treasury staff with training and education on Tribal and Native issues;
         7. g) implementation of applicable Presidential executive orders such as EO 13175 and EO 14112, memorandums, and other policies that apply across the Executive Branch on Tribal and Native affairs.
      2. 2) Tribal Consultation and Coordination with Tribal Nations Support. OTNA is responsible for operating Treasury’s Tribal consultation and engagement process pursuant to the processes described in Treasury’s “Tribal Consultation and Coordination with Tribal Nations Policy” in TO 112-04.
      3. 3) TTAC Management. OTNA is responsible for management of the TTAC, including the provision of policy advice on matters that the TTAC advises on and the statutory requirements of the TGWEA. The Director of OTNA shall serve as the TTAC’s Designated Federal Officer.
7. REPORTING.  The Director of OTNA shall report directly to the Treasurer.
8. AUTHORITIES.
   1. P.L. 113-168.
   2. Treasury Order 112-04.
9. OFFICE OF PRIMARY INTEREST.  Office of Tribal and Native Affairs.