View all text of Subchapter I [§ 4011 - § 4012]
§ 4011. Responsibility of Secretary to account for daily and annual balances of Indian trust funds
(a) Requirement to account
(b) Periodic statement of performance
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—
(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
(Pub. L. 103–412, title I, § 102, Oct. 25, 1994, 108 Stat. 4240.)