25 U.S.C. § 4011

Responsibility of Secretary to account for daily and annual balances of Indian trust funds

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(a) Requirement to account

The Secretary shall account for the daily and annual balance of all funds held in trust by the United States for the benefit of an Indian tribe or an individual Indian which are deposited or invested pursuant to section 162a of this title.

(b) Periodic statement of performanceNot later than 20 business days after the close of a calendar quarter, the Secretary shall provide a statement of performance to each Indian tribe and individual with respect to whom funds are deposited or invested pursuant to section 162a of this title. The statement, for the period concerned, shall identify—(1) the source, type, and status of the funds;(2) the beginning balance;(3) the gains and losses;(4) receipts and disbursements; and(5) the ending balance.(c) Annual audit

The Secretary shall cause to be conducted an annual audit on a fiscal year basis of all funds held in trust by the United States for the benefit of an Indian tribe or an individual Indian which are deposited or invested pursuant to section 162a of this title, and shall include a letter relating to the audit in the first statement of performance provided under subsection (b) after the completion of the audit.

(Pub. L. 103–412, title I, § 102, Oct. 25, 1994, 108 Stat. 4240.)Statutory Notes and Related SubsidiariesPerformance and Account Statements for Inactive Accounts

Provisions stating that the Secretary was not required to provide a quarterly statement of performance for any Indian trust account that had not had activity for at least 18 months and had a balance of $1.00 or less but was required to issue an annual account statement and maintain a record of any such accounts and to permit the balance in each such account to be withdrawn upon the express written request of the account holder, were contained in Department of the Interior, Environment, and Related Agencies Appropriations Act, 2006, Pub. L. 109–54, title I, Aug. 2, 2005, 119 Stat. 519, and were repeated in provisions of subsequent appropriations acts which are not set out in the Code. Similar provisions were also contained in the following prior appropriations acts:

Pub. L. 108–447, div. E, title I, Dec. 8, 2004, 118 Stat. 3061.

Pub. L. 108–108, title I, Nov. 10, 2003, 117 Stat. 1263.

Pub. L. 108–7, div. F, title I, Feb. 20, 2003, 117 Stat. 236.

Pub. L. 107–63, title I, Nov. 5, 2001, 115 Stat. 435.

Pub. L. 106–291, title I, Oct. 11, 2000, 114 Stat. 939.

Pub. L. 106–113, div. B, § 1000(a)(3) [title I], Nov. 29, 1999, 113 Stat. 1535, 1501A–153.

Pub. L. 105–277, div. A, § 101(e) [title I], Oct. 21, 1998, 112 Stat. 2681–231, 2681–251.

Notes of Decisions

Cited in 31 cases (4 in the last 5 years), 1999–2022 · leading case: United States v. Jicarilla Apache Nation

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United States v. Jicarilla Apache Nation (2011) scotus · cites it 2× “, 25 U. S. C. §4011 (a) (requiring Secretary of the Interior to account “for the daily and annual balance of all funds held in trust by the United States for the benefit of an Indian tribe”); §4041(1) (creating the Office of Special Trustee for American Indians “to provide for…”

Wyandot Nation of Kansas v. United States (2017) cafc · cites it 4× “” 25 U.S.C. § 4011 (a). The Reform Act defined “Indian tribe” as “any Indian tribe, band, nation, or other organized group or community, .”

Cobell v. Babbitt (1999) dcd · cites it 5× “§ 162a(d)(l)-(7) and 25 U.S.C. § 4011 . Although the interpretation of this statute does, as the government admits, demand that the court look to common law for guidance, it does not mean that plaintiffs must by necessity seek an order of money to be paid.”

Cobell v. Norton (2003) dcd · cites it 5× “” 25 U.S.C. § 4011 (a) (emphasis added). “All funds” means all funds, irrespective of when they were deposited (or at least so long as they were deposited after the Act of June 24, 1938).”

Cobell v. Salazar (2009) cadc · cites it 4× “” 25 U.S.C. § 4011 (a). The plaintiffs initially sought an accounting of the trust funds but did not seek payment of any money beyond “court costs, experts’ costs, and attorneys’ fees.”

Cobell v. Kempthorne (2008) dcd · cites it 7× “25 U.S.C. § 4011 (a). Two years after the enactment of the 1994 Act, concerned that the required accounting had been neither accomplished nor even begun, the plaintiffs filed this suit.”

Cobell v. Norton (2002) dcd · cites it 3× “25 U.S.C. § 4011 . As the Court found this statutory interpretation question rather straightforward, its analysis was necessarily brief.”

Cobell, Elouise v. Norton, Gale A. (2001) cadc “” 25 U.S.C. § 4011 (a) (emphasis added). “All funds” means all funds, irrespective of when they were deposited (or at least so long as they were deposited after the Act of June 24, 1938).”

Fletcher v. United States (2017) ca10 · cites it 2× “Plaintiffs-Appellants, a certified class of Osage tribal members who own head-rights, appeal from the district court’s accounting order made pursuant to 25 U.S.C. § 4011 . Fletcher v. United States, 153 F.”

Cobell, Elouise v. Norton, Gale (2004) cadc “Historical Accounting In Cobell VI we ruled that the 1994 Act, 25 U.S.C. § 4011 (a), conferred a right on IIM beneficiaries to “a complete historical accounting of trust fund assets,” explaining that “ ‘[a]ll funds’ [as used in that provision] means all funds, irrespective of…”

Fletcher v. United States (2015) oknd · cites it 3× “It agreed with this court’s holding that the 1906 Act creates a trust relationship be-tweén the federal governmént and the individual Osage headright owners but rejected this court’s determination that plaintiffs could not seek an accounting under 25 U.S.C. § 4011 (a): By its…”

Fletcher v. United States (2022) cafc “at 1209–12 (discussing 25 U.S.C. § 4011 (a)). As part of this analysis, the Tenth Circuit emphasized that “the trust funds at issue in this case—collected and dis- bursed under the terms of the 1906 Act—are being held for the benefit of individual members of the Osage Nation.”

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