Responsibility of Secretary to account for daily and annual balances of Indian trust funds
United States Code
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How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
★Highly CitedTop 10% most-cited · cited by 29 decisions
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Courts citing this statute
Most recently cited by10
- 2022Fletcher v. United States Fed. Cir.
- 2021Cherokee Nation v. Bureau of Indian Affairs D.D.C.
- 2020Chinook Indian Nation v. Zinke W.D. Wash.
- 2020Chemehuevi Indian Tribe v. United States Fed. Cl.
- 2020Fletcher v. United States 10th Cir.
- 2017Fletcher v. United States 10th Cir.
- 2017Wyandot Nation of Kansas v. United States Fed. Cir.
- 2015Sisseton Wahpeton Oyate of the Lake Traverse Reservation v. Jewell D.D.C.
- 2015Fletcher v. United States N.D. Okla.
- 2014Chickasaw Nation v. Department of the Interior W.D. Okla.
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Text
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. the source, type, and status of the funds; the beginning balance; the gains and losses; receipts and disbursements; and the ending balance. 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. Not 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— (Source: (Pub. L. 103–412, title I, § 102, Oct. 25, 1994, 108 Stat. 4240.))