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AFMD-93-84R 1 (1993-06-04)

handle is hein.gao/gaobackii0001 and id is 1 raw text is: o United States G A O General Accounting Office Washington, D.C. 20548 Accounting and Financial Management Division B-253474 149286 June 4, 1993 The Honorable Daniel K. Inouye Chairman, Committee on Indian Affairs United States Senate Dear Mr. Chairman: This responds to your May 7, 1993, request for our views on the Department of the Interior's proposal to delete from its fiscal year 1994 appropriation act the provision which tolls (freezes) the statute of limitations on tribal and individual Indian claims against the United States arising from the Bureau of Indian Affairs' (BIA) management of tribal and individual Indian trust funds. This language has been included in Interior's appropriation acts for many years and, in our view, should be included in its fiscal year 1994 appropriation act. The provision tolls the statute of limitations on tribal and individual Indian claims until the affected tribe or individual Indian has been furnished with the accounting of such funds from which the beneficiary (accountholder) can determine whether there has been a loss. The parties envisioned that such an accounting would result from BIA's current, ongoing reconciliation and audit of the tribal and individual Indians' trust fund accounts, which the Congress mandated in Interior's fiscal year 1988 appropriation act. However, this reconciliation and audit, which began in 1992 after an initial scoping effort, is far from complete. Tolling the statute of limitations until reconciliation and audit of an account is completed, or until some mutually acceptable agreement is reached as to the account balance, has two overall purposes. First, it provides all interested parties, including accountholders, BIA, and the Congress, an opportunity to examine and evaluate all pertinent account information. Second, it permits interested parties to attempt to resolve all claims arising from BIA's management of the accounts--taking into consideration the practical limitations on the scope of the reconciliation, such as the loss of critical records--rather than addressing specific claims in a piecemeal fashion. GAO/AFMD-93-84R BIA Appropriation Language O58 27.Y//q9 , (

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