25 U.S.C. § 145 — Accounts between United States and tribes under reimbursable appropriations

This section applies to money the government spent for a tribe that, by law, the tribe must pay back — called "reimbursable appropriations." The Secretary of the Interior must have an annual account made up between the United States and each tribe of Indians for these appropriations. That account must credit, or record, any amounts the tribe has already paid back. The Secretary of the Interior must then pay, using any funds belonging to that tribe that the United States holds in trust or otherwise, all remaining balances the tribe still owes to the United States that have not yet been paid back. The Secretary deposits those amounts into the Treasury as "miscellaneous receipts." Finally, the Government Accountability Office must review these accounts and certify the resulting balances to the Secretary of the Treasury.