108 STAT. 4240 PUBLIC LAW 103-412 —OCT. 25, 1994 Settlement Act (85 Stat. 688), which is recognized as eligible for the special programs and services provided by the United States to Indians because of their status as Indians. (3) The term "Secretary" means the Secretary of the Interior. (4) The term "Office" means the Office of Special Trustee for American Indians established by section 302. (5) The term "Bureau" means the Bureau of Indian Affairs within the Department of the Interior. (6) The term "Department" means the Department of the Interior. TITLE I—RECOGNITION OF TRUST RESPONSIBILITY SEC. 101. AFFIRMATIVE ACTION REQUIRED. The first section of the Act of June 24, 1938 (25 U.S.C. 162a), is amended by adding at the end the following new subsection: "(d) The Secretary's proper discharge of the trust responsibilities of the United States shall include (but are not limited to) the following: "(1) Providing adequate systems for accounting for and reporting trust fund balances. "(2) Providing adequate controls over receipts and disbursements. "(3) Providing periodic, timely reconciliations to assure the accuracy of accounts. "(4) Determining accurate cash balances. "(5) Preparing and supplying account holders with periodic statements of their account performance and with balances of their account which shall be available on a daily basis. "(6) Establishing consistent, written policies and procedures for trust fund management and accounting. "(7) Providing adequate staffing, supervision, and training for trust fund management and accounting. "(8) Appropriately managing the natural resources located within the boundaries of Indian reservations and trust lands.". 25 USC 4011. SEC. 102. RESPONSIBILITY OF SECRETARY TO ACCOUNT FOR THE 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 the Act of June 24, 1938 (25 U.S.C. 162a). (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 the Act of June 24, 1938 (25 U.S.C. 162a). 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 balsm^ce.