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Title 25 — IndiansRelease 119-73not60

§145 Accounts Between United States and Tribes Under Reimbursable Appropriations

Title 25 › Chapter 4— PERFORMANCE BY UNITED STATES OF OBLIGATIONS TO INDIANS › Subchapter II— DISBURSEMENT OF MONEYS AND SUPPLIES › § 145

Last updated Apr 5, 2026|Official source

Summary

The Secretary of the Interior must prepare yearly accounts for each tribe showing money owed to the United States under appropriations that the law says must be repaid, and record any repayments. The Secretary must use tribal funds held by the U.S. to pay unpaid balances and deposit those sums in the U.S. Treasury as miscellaneous receipts. The Government Accountability Office must review these accounts and certify the balances to the Secretary of the Treasury.

Full Legal Text

Title 25, §145

Indians — Source: USLM XML via OLRC

The Secretary of the Interior shall cause to be stated annual accounts between the United States and each tribe of Indians arising under appropriations made, which by law are required to be reimbursed to the United States, crediting in said accounts the sums so reimbursed, if any; and the Secretary of the Interior shall pay, out of any fund or funds belonging to such tribe or tribes of Indians applicable thereto and held by the United States in trust or otherwise, all balances of accounts due to the United States and not already reimbursed to the Treasury, and deposit such sums in the Treasury as miscellaneous receipts; and such accounts shall be received and examined by the Government Accountability Office and the balances arising thereon certified to the Secretary of the Treasury.

Legislative History

Notes & Related Subsidiaries

Statutory Notes and Related Subsidiaries

Transfer of Functions

“Government Accountability Office” substituted in text for “General Accounting Office” pursuant to section 8(b) of Pub. L. 108–271, set out as a note under section 702 of Title 31, Money and Finance, which redesignated the General Accounting Office and any references thereto as the Government Accountability Office. Previously, “General Accounting Office” substituted in text for “proper auditor of the Treasury Department” pursuant to act June 10, 1921, which transferred all powers and duties of the Comptroller, six auditors, and certain other employees of the Treasury to the General Accounting Office. See section 701 et seq. of Title 31.

Executive Documents

Transfer of Functions

For

Transfer of Functions

of other officers, employees, and agencies of Department of the Interior, with certain exceptions, to Secretary of the Interior, with power to delegate, see Reorg. Plan No. 3 of 1950, §§ 1, 2, eff. May 24, 1950, 15 F.R. 3174, 64 Stat. 1262, set out in the Appendix to Title 5, Government Organization and Employees.

Reference

Citations & Metadata

Citation

25 U.S.C. § 145

Title 25 — Indians

Last Updated

Apr 5, 2026

Release point: 119-73not60