TITLE 25 - US CODE - SUBCHAPTER I - RECOGNITION OF TRUST RESPONSIBILITY

25 USC 4011 - Responsibility of Secretary to account for daily and annual balances of Indian trust funds

(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 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 
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) of this section after the completion of the audit.

25 USC 4012 - Authority for payment of claims for interest owed

The Secretary shall make payments to an individual Indian in full satisfaction of any claim of such individual for interest on amounts deposited or invested on behalf of such individual before October 25, 1994, retroactive to the date that the Secretary began investing individual Indian monies on a regular basis, to the extent that the claim is identified
(1) by a reconciliation process of individual Indian money accounts, or
(2) by the individual and presented to the Secretary with supporting documentation, and is verified by the Secretary pursuant to the Departments policy for addressing accountholder losses.