Bureau of Indian Affairs: Use of Highway Trust Fund Resources

Pursuant to a congressional request, GAO provided information on the Bureau of Indian Affairs' (BIA) use of federal Highway Trust Fund (HTF) money for Indian reservation roads, focusing on: (1) what percentage of fiscal years 1999 and 1998 HTF contract authority available to BIA was obligated for: (a) management costs directly related to specific projects within a program for construction, repair, and improvement of roads; and (b) program management and oversight costs not directly related to specific projects; (2) whether BIA spent more than 6 percent of the contract authority allocated to its Midwest and Western Regional Offices on non-project-related program management costs for those offices; (3) whether the annual 6 percent statutory limitation on the use of HTF contract authority for road program management costs applies only to non-project-related management costs; and (4) whether the project-related costs that BIA bears for individual tribes should be paid from HTF contract authority or from BIA's annual appropriations for managing Indian programs or construction.