---
kind: "section"
citation: "25 U.S.C. § 4044"
title: "25"
title_heading: "Indians"
number: "4044"
heading: "Reconciliation report"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/25/4044"
units:
  - "Chapter 42 — American Indian Trust Fund Management Reform"
  - "Subchapter III — Special Trustee for American Indians"
---

# §4044. Reconciliation report


The [Secretary](/usc/25/4001.md?p=3) 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](/usc/25/4001.md?p=3) is responsible a balance reconciled as of September 30, 1995. In carrying out this section, the [Secretary](/usc/25/4001.md?p=3) shall consult with the [Special Trustee](/usc/25/4001.md?p=1). The report shall include—

- (1) a description of the [Secretary](/usc/25/4001.md?p=3)’s methodology in reconciling trust fund accounts;
- (2) attestations by each account holder that—
  - (A) the [Secretary](/usc/25/4001.md?p=3) 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](/usc/25/4001.md?p=3); or
  - (B) the account holder disputes the balance of the account holder’s account as reconciled by the [Secretary](/usc/25/4001.md?p=3) and statement explaining why the account holder disputes the [Secretary](/usc/25/4001.md?p=3)’s reconciled balance; and
- (3) a statement by the [Secretary](/usc/25/4001.md?p=3) with regard to each account balance disputed by the account holder outlining efforts the [Secretary](/usc/25/4001.md?p=3) will undertake to resolve the dispute.

## Source credit

(Pub. L. 103–412, title III, § 304, Oct. 25, 1994, 108 Stat. 4248.)

## Notes

### Statutory Notes and Related Subsidiaries

### Settlement 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: 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. 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.”