U.S. Code » Title 25 » Chapter CHAPTER 42— AMERICAN INDIAN TRUST FUND MANAGEMENT REFORM › Subchapter SUBCHAPTER III— SPECIAL TRUSTEE FOR AMERICAN INDIANS

25 U.S.C. § 4044

Reconciliation report

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The Secretary shall transmit to the Committee on Natural Resources of the House of Representatives and the Committee on Indian Affairs of the Senate, by May 31, 1996, a report identifying for each tribal trust fund account for which the Secretary is responsible a balance reconciled as of September 30, 1995. In carrying out this section, the Secretary shall consult with the Special Trustee. The report shall include—(1) a description of the Secretary’s methodology in reconciling trust fund accounts;(2) attestations by each account holder that—(A) the Secretary has provided the account holder with as full and complete accounting as possible of the account holder’s funds to the earliest possible date, and that the account holder accepts the balance as reconciled by the Secretary; or(B) the account holder disputes the balance of the account holder’s account as reconciled by the Secretary and statement explaining why the account holder disputes the Secretary’s reconciled balance; and(3) a statement by the Secretary with regard to each account balance disputed by the account holder outlining efforts the Secretary will undertake to resolve the dispute.(Pub. L. 103–412, title III, § 304, Oct. 25, 1994, 108 Stat. 4248.)Statutory Notes and Related SubsidiariesSettlement of Tribal Claims

Pub. L. 107–153, § 1, Mar. 19, 2002, 116 Stat. 79, as amended by Pub. L. 109–158, § 1, Dec. 30, 2005, 119 Stat. 2954, provided that:“(a)In General.—Notwithstanding any other provision of law, for purposes of determining the date on which an Indian tribe received a reconciliation report for purposes of applying a statute of limitations, any such report provided to or received by an Indian tribe in response to section 304 of the American Indian Trust Fund Management Reform Act of 1994 (25 U.S.C. 4044) shall be deemed to have been received by the Indian tribe on December 31, 2000.“(b)Statement of Purpose.—Subsection (a) is solely intended to provide recipients of reconciliation reports with the opportunity to postpone the filing of claims, or to facilitate the voluntary dismissal of claims, to encourage settlement negotiations with the United States.”

Notes of Decisions
Cited in 11 cases (3 in the last 5 years), 2003–2025 · leading case: Osage Nation v. United States
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Osage Nation v. United States (2003) uscfc · cites it 6× “Plaintiff argues that this report “falls far short of what the federal law required in 25 U.S.C. § 4044” for the reconciliation of plaintiffs trust fund.”
Round Valley Indian Tribes v. United States (2011) uscfc · cites it 7× “103-412, § 304 (1994) (codified at 25 U.S.C. § 4044 ). In addition, the ITFMA required that Interior perform “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,” pursuant to 25 U.”
Chemehuevi Indian Tribe v. United States (2024) cafc “” 25 U.S.C. § 4044 . In 2000, 4 the 4 The parties differ in their representations regard- ing when the Tribe received the Arthur Andersen report.”
Fletcher v. United States (2013) ca10 “at 4248 (codified at 25 U.S.C. § 4044 ). And Congress instructed the Secretary to institute “adequate controls over receipts and disbursements” and to supply trust fend beneficiaries with “periodic statements.”
Eastern Shawnee Tribe v. United States (2008) uscfc “” 25 U.S.C. § 4044 . To meet these statutory requirements, in 1996 the government retained the accounting firm of Arthur Andersen LLP to prepare and issue an accounting report to plaintiff.”
Rosebud Sioux Tribe v. United States (2011) uscfc “25 U.S.C. § 4044 .” (Id. ¶4.)_ “[Rosebud] is a party to, and/or the successor in interest to, the signatories of certain Indian treaties with the United States and it is the beneficial owner of certain monies currently or previously held in trust for [Rosebud] by the United…”
Chemehuevi Indian Tribe v. United States (2020) uscfc · cites it 9× “]” 25 U.S.C. § 4044 46This assertion is incorporated by reference in each count of the Complaint.”
Wyandot Nation of Kansas v. United States (2016) uscfc “As Plaintiff is not entitled to an accounting pursuant to the 1994 Act, which mandates an accounting for “each tribal trust fund for which the Secretaiy is responsible,” 25 U.S.C. § 4044 , regardless of when the tribe had knowledge of any wrongdoing, the Court holds that…”
Cherokee Nation v. Bureau of Indian Affairs (2021) dcd “§ 4011 and 25 U.S.C. § 4044 .” Id., ¶ 141 . Over the course of eight paragraphs, the Nation lists specific obligations that the Government “has not” fulfilled.”
FLETCHER v. United States (2025) uscfc “The third lawsuit is the instant suit, and it commenced in 2019. 1. The 2000 Osage Nation litigation and 2011 settlement agreement Although federal law requires the United States to provide an accounting of Osage trust funds, see 25 U.”
Chickasaw Nation v. Department of the Interior (2014) okwd “to the' earliest possible date,” 25 U.S.C. § 4044 (2)(A), and these statutes “‘‘necessarily require a'full disclosure and description of each item of property constituting the corpus.”
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