IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA ) ELOUISE PEPION COBELL, et aL, ) ) No. 1:96CV01285 Plaintiffs, ) (Judge Lamberth) v. ) ) GALE A. NORTON, Secretary of ) the Interior, et !j, ) ) Defendants. ) ___________________________________________________________________________) DEFENDANTS' FOURTH SUBMISSION IN COMPLIANCE WITH MAY 28,2004 MEMORANDUM AND ORDER REGARDING HISTORICAL STATEMENTS OF ACCOUNT In a Memorandum and Order dated May 28, 2004, the Court granted in part Interior Defendants' Motion for Authority to Communicate with Class Members Regarding the Historical Statements of Account, filed February 6, 2003. The Court's Order permits Defendants to mail completed historical statements of account, provided such statements are accompanied by a transmittal letter that includes text prescribed by the Court and provided that Defendants first submit to the Court "U) a sample of the actual letter to be mailed with the [prescribedi language inserted; (2) a sample of one of the historical statements of account; and (3) the exact number of historical statements of account and transmittal letters [Defendantsl planfl to send out." Memorandum and Order at 4. In compliance with the Court's Memorandum and Order, Defendants hereby submit redacted sample transmittal letters with the prescribed language inserted and redacted sample historical statements of account. The number of additional historical statements of account and transmittal letters Defendants plan to send out is 20,402. These historical statements of account are in addition to the 28,107 statements that are the subject of Defendants' Third Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements of Account, filed March 24, 2005, which is still pending before the Court. Four sample transmittal letters and accompanying historical statements of account are attached: (1) a transmittal letter and historical statement of account addressed to the parent or guardian of a Judgment account holder, see Attachment 1 (sample transmittal letter) & Attachment 2 (accompanying historical statement of account); (2) a transmittal letter and historical statement of account addressed to a Judgment account holder, see Attachment 3 (sample transmittal letter) & Attachment 4 (accompanying historical statement of account); a transmittal letter and historical statement of account addressed to the parent or guardian of a Per Capita account holder, see Attachment S (sample transmittal letter) & Attachment 6 (accompanying historical statement of account); and (4) a transmittal letter and historical statements of account addressed to a Per Capita account holder, see Attachment 7 (sample transmittal letter) & Attachment 8 (accompanying historical statement of account). Also attached are samples of the brochure, see Attachment 9, and statement of accounting limitations, see Attachment 10, that will be enclosed with all transmittal letters and historical statements of account. Dated: March 9, 2006 Respectfully submitted, ROBERT D. McCALLUM, JR. Associate Attorney General PETER D. KEISLER Assistant Attorney General STUART E. SCHIFFER Deputy Assistant Attorney General J. CHRISTOPHER KOHN Dir ector 2 /s/ Robert E. Kirschman, Jr. ROBERT E. KIRSCHMAN, JR. D.C. Bar No. 406635 Assistant Director CYNTHIA L. ALEXANDER Trial Attorney Commercial Litigation Branch Civil Division P.O. Box 875 Ben Franklin Station Washington, D.C. 20044-0875 (202) 514-7450 3 CERTIFICATE OF SERVICE I hereby certif!y that, on March 9, 2006 the foregoing Defendants 'Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements of Account was served by Electronic Case Filing, and on the following who is not registered for Electronic Case Filing, by facsimile: Earl Old Person (Pro se) Blackfeet Tribe P.O. Box 850 Browning, MT 59417 Fax (406) 338-7530 /s/ Kevin P. Kingston Kevin P. Kingston United States Department of the Interior OFFICE OF HISTORICAL TRUST ACCOUNTING 1801 Pennsylvania Avenue, NW, Suite 500 Washington, DC 20006 Date TAKE PRIDE INAM ER ICA Parent(s) or Guardian of Dear Parent(s) or Guardian: This letter and the three enclosures are being sent to you because you are the parent(s) or guardian of the above- named account holder, who has at least one Individual Indian Money (JIM) account managed by the United States Department of the Interior (DOl). DOl's Office of Historical Trust Accounting (OHTA) recently performed an accounting of this account from the time it was opened through December 31, 2000. You will find a Historical Statement of Account enclosed with this letter. Please read the following information in this letter and the three enclosures carefully. They provide you with the following important information about the account: * Accounting Results: * Accounting Approach: Important information about the account, including limitations on the accounting and whether errors or losses were detected. How the historical accounting was performed. What You Should Do Next: Provide comments on the historical accounting. * Class Members Notice: * Questions: A court ordered notice to potential class members. Who will answer questions and where you may obtain additional information. Accountine Results: The balance shown on the Historical Statement of Account as of December31, 2000. agrees with the balance maintained by DOl's Office of Trust Funds Management (OTFM) as of the same date. The accompanying Historical Statement of Account details the receipts, interest, and other activity for the account holder's account from the opening deposit through December 3!, 2000. Please note that the account balance shown is for December 31, 2000. For information about the account activity and balances after December31, 2000, please refer to the Statement of Account sent to you quarterly by OTFM. In addition, the Historical Statement of Account does not reflect any firnds or transactions for any other accounts that the account holder may have. DOJ has identified several historical accounting issues that may affect the amount of interest paid to the account. Please read the enclosed Statement ofAccounting Limitations to learn more about these important issues and how they might affect the account. Accounting Approach In performing the accounting. OHTA reviewed documents veri!'ing the posted Judgment award(s), the approved tribal resolution distributing the award(s) to tribal members, and the plan governing the use and distribution of the award(s). ORTA also verified any other receipts, disbursements, or transfers affecting your account and the monthly interest based on the interest rate distribution factor determined by OTFM. An independent accounting firm reviewed the historical accounting work to ensure correctness. AYI'ACI{MENT I Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements ofAccoimt Page 1 of2 What You Should Do Next. Please compare the Historical Statement of Account (Historical Statement) to your files and records to determine if they agree with the Historical Statement and the balance it shows on December 31, 2000. If you believe that the Historical Statement or the balance it shows are incorrect, you may provide 01-ITA with a written explanation, including any documents, papers, or information you want OHTA to consider. Please submit your comments to OHTA within 90 calendar days of the postmark on the envelope containing this letter. Please mail your comments to the following address: Executive Director I Office of Historical Trust Accounting, U.S. Department of the Interior 1801 Pennsylvania Avenue, NW, Suite 500 Washington, DC 20006 OHTA will consider any materials and information you provide and will respond to you after it receives your comments. Co/wi! v. Norton Class Member Notice: Please be aware that the IIM account holder for whom the Historical Statement of Account to which this notice is attached was prepared may be a member of a class action lawsuit, Cobell v. Norton, No. 1:96CV01285 (D.DC.) (Judge Lamberth). Nothing in this notice, the attached Historical Statement of Account, or any letter, document, or other communication to which this notice may be attached will eliminate or adversely affect any rights that the IIM account holder for whom the attached Historical Statement of Account was prepared may have if he or she is a class member in the CobeU litigation. The IIM account holder for whom the attached Historical Statement of Account was prepared wilt not eliminate or adversely affect any rights that he or she may have as a class member by failing to challenge the attached Historical Statement of Account. As a potential class member, the JIM account holder for whom the attached Historical Statement of Account was prepared has the right to consult with the class counsel in the Co/wit litigation about this Historical Statement of Account or any other matter. For further information, you may contact the lawyers for the class members: Dennis M. Gingold, Esq., 607 14th Street, N.W., 9th Floor, Washington, DC 20005; phone: (202) 824-1448; fax: (202)318- 2372; email: dennismgineold!aoLcom, or Keith Harper, Esq., Native American Rights Fund, 1712 N Street. N.W., Washington, DC 20036-2976; phone: (202) 785-4166; fax: (202) 822-0068; email: haner!:narf.org. You may also access further information at the plaintiffs' website, www.indiantrust.com. Questions. Enclosed is a brochure answering general questions about the historical accounting project. If you have questions about this letter or the enclosed Historical Statement of Account, please call the Office of Historical Trust Accounting toll free at (877) 722-8196. For account activity and balances after December 3 1, 2000, please refer to the quarterly Statements of Account. If you have questions about your quarterly Statements of Account or your current IIM account balance, please call the Office of Special Trustee for American Indians toll-free at (888) 678- 6836, Extension 888. Sincerely, Bert T. Edwards Executive Director Enclosures (3)- Historical Statement of Account, Brochure, and Statement of Accounting Limitations ATTACHMENT I Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements ofAccoimt - Page2of2 OFFICE OF HISTORICAL TRUST ACCOUNTING INDIViDUAL INDIAN MONIES TRUST FUNDS HISTORICAL STATEMENT OF ACCOUNT TO THE PARENT(S) OR GUARDIAN OF ACCOUNT OF ACCOUNT NUMBER Your account balance at December 31, 2000 was This balance was composed of the following: Judgment award from Docket I 85 Cumulative interest Ending balance as of December31, 2000 The account activity is detailed below. Interest was calculated based on the month-end balance through May 31, 1989, and the average daily balance thereafter using the interest factor determined for each period by Department of the Interior's Office of the Special Trustee for American Indians. This factor, which may vary by period, is based upon the [ilvi Trust Funds' investments. Please note, the account balance shown is for December 31, 2000 (the date through which the historical accounting was performed). For account activity and balances after December 3 1, 2000, please refer to the quarterly Statements of Account. TRANSACTION ACT! VITY FOR ACCOUNTING PERIOD: 8/21/1987 THROUGH 12/31/2000 DATE AMOUNT TRANSACTION DES CR1 P11 ON DOCUMENT REFERENCE (If calling, this information maybe needed.) BEGINNING BALANCE 8/21/1987 Receipt ofjudgment award - Docket 185 Collection MISCELLANEOUS CRED IT 10/28/1987 4/23/1933 10/23/1933 Monthly Interest Monthly Interest Monthly Interest Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY-AUTO ATTACHMENT 2 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements of Account Historical Statement of Account - Account Pa"e I / l! Pa!e I of ir TRANSACTION DOCUMENT REFERENCE DATE AMOUNT DESCRIPTION (If calling, this information maybe needed.) 4/26/1989 Monthly Interest Journal Voucher MONTHLY - AUTO 6/29/1989 Monthly Interest Journal Voucher MONTHLY - AUTO 7/28/1989 Monthly Interest Journal Voucher MONTHLY - AUTO 8/24/1989 Monthly Interest Journal Voucher MONTHLY - AUTO 9/25/1989 Monthly Interest Journal Voucher MONTHLY - ALTO 10/31/1989 Monthly Interest Journal Voucher MONTHLY - AUTO 11/24/1989 Monthly Interest Journal Voucher MONTHLY - AUTO 12/21/1989 Monthly Interest Journal Voucher MONTHLY - AUTO 1/25/1990 Monthly Interest Journal Voucher MONTHLY . AUTO 2/23z 1990 Monthly Interest Journal Voucher MONTHLY - AUTO 3/26/1 990 Monthly Interest Journal Voucher MONTHLY - AUTO 4/25/1990 Monthly Interest Journal Voucher MONTHLY-AUTO 5/23/1990 Monthly Interest Journal Voucher MONTHLY - AUTO 6/22/1990 Monthly Interest Journal Voucher MONTHLY - ALTO ATTACHMENT 2 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements of Account Historical Statement of Account - Account P?a!22otiY TRANSACTION DOCUMENT REFERENCE DATE AMOUNT DESCMPTION (If calling, this information may be needed.) 7/2411990 Monthly Interest Journal Voucher MONTHLY - AUTO 8/28/1990 Monthly Interest Journal Voucher MONTHLY - AUTO 9/25/1990 Monthly Interest Journal Voucher MONTHLY - ALTO 10/24/i 990 Monthly Interest Journal Voucher MONTHLY - AUTO 11/26/1990 Monthly Interest Journal Voucher MONTHLY - AUTO 12119/1990 Monthly Interest Journal Voucher MONTHLY - AUTO 1/17/1991 Monthly Interest Journal Voucher MONTHLY - AUTO 2/25/1991 Monthly Interest Journal Voucher MONTHLY - AUTO 3/18/1991 Monthly Interest Journal Voucher MONTHLY - AUTO 4/22/1991 Monthly Interest Journal Voucher MONTHLY - AUTO 5/23/1991 Monthly Interest Journal Voucher MONTHLY - AUTO 6/17/1991 Monthly Interest Journal Voucher MONTHLY - AUTO 7/12/1991 Monthly Interest Journal Voucher MONTHLY - AUTO 8/13/1991 Monthly Interest Journal Voucher MONTHLY- AUTO ATTACHMENT 2 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements of Account Historical Statement of Account - Account - TRANSACTION DOCUMENT REFERENCE DATE AMOUNT DESCRIPTION (If calling, this information may be needed.) 9/19/199 1 Monthly Interest Journal Voucher MONTHLY - AUTO a 10/24/199 1 Monthly Interest Journal Voucher MONTHLY AUTO 11/2211991 Monthly Interest Journal Voucher MONTHLY - AUTO 12/31/1991 Monthly Interest Journal Voucher MONTHLY - AUTO_ 1/23/1992 Monthly Interest Journal Voucher MONTHLY - AUTO 2/21/1992 Monthly Interest Journal Voucher MONTHLY - AUTO 3/24/1992 Monthly Interest Journal Voucher MONTHLY - AUTO 4/21/1992 Monthly Interest Journal Voucher MONTHLY - AUTO 5/29/1992 Monthly Interest Journal Voucher MONTHLY - AUTO 6/25/1992 Monthly Interest Journal Voucher MONTHLY - AUTO 7/17/1992 Monthly Interest Journal Voucher MONTHLY - AUTO 8/21/1992 Monthly Interest Journal Voucher MONTHLY - ALTO 9/21/1992 Monthly Interest Journal Voucher MONTHLY - AUTO 10/19/1992 Monthly Interest Journal Voucher MONTHLY - AUTO ATTACHMENT 2 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements of Account Historical Statement of Account - Account P?!e44!2 TRANSACTION DOCUMENT REFERENCE DATE AMOUNT DESCRIPTION (If calling, this information maybe needed.) 11/12/1992 Monthly Interest Journal Voucher MONTHLY - AUTO 12/30/1992 Monthly Interest Journal Voucher MONTHLY - AUTO 1/20/1993 Monthly Interest Journal Voucher MONTHLY - AUTO 2/25/1993 Monthly Interest Journal Voucher MONTHLY - AUTO 3/3 1/1993 _____ Monthly Interest Journal Voucher MONTHLY - ACID 3/3 1/1993 Monthly Interest Journal Voucher MONTHLY - AUTO 4/23/1993 Monthly Interest Journal Voucher MONTHLY - AUTO 5/25/1993 Monthly Interest Journal Voucher MONTHLY - ALTO 6/17!I993 Monthly Interest Journal Voucher MONTHLY - AUTO 7/23/1993 ! Monthly Interest Journal Voucher MONTHLY - AUTO 8/27/1993 Monthly Interest Journal Voucher MONTHLY - AUTO 9/16/1993 Monthly Interest Journal Voucher MONTHLY . AUTO 10/18/1993 ______ Monthly Interest Journal Voucher MONTHLY - AUTO 11/23/1993 fl Monthly Interest Journal Voucher MONTHLY - AUTO ATTACHMENT 2 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements of Account Historical Statement of Account - Account TRt"SACTION DOCUMENT REFERENCE DATE AMOUNT DESCRIPTION (if calling, this information may be needed.) 12/22/1993 Monthly interest Journal Voucher MONTHLY - AUTO 1/19/1994 Monthly Interest Journal Voucher MONTHLY - AUTO 2/25/1994 Monthly Interest Journal Voucher MONTHLY - AUTO I- 3/15/1994 Monthly Interest Journal Voucher MONTHLY - AUTO 4/19/1994 Monthly interest Journal Voucher MONTHLY - AUTO 5/16/1994 Monthly Interest Journal Voucher MONTHLY - AUTO 6/22/1994 Monthly Interest Journal Voucher MONTHLY - AUTO 7/18/1994 Monthly Interest Journal Voucher MONTHLY - AUTO 8/22/1994 Monthly Interest Journal Voucher MONTHLY - AUTO 9/16/1994 Monthly Interest Journal Voucher MONTHLY -AUTO 10/24/1994 Monthly Interest Journal Voucher MONTHLY - AUTO S 11/17/1994 Monthly Interest Journal Voucher MONTHLY - AUTO S 12/14/1994 ! Monthly Interest Journal Voucher MONTHLY - AUTO 1/24/1995 Monthly Interest Journal Voucher MONTHLY - AUTO ATTACHMENT 2 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements of Account Historical Statement of Account - Account Page 6 / 12 Page 6 of 12 TRANSACTION DOCUMENT REFERENCE DATE AMOUNT DESCRIPTION (If calling, this information may be needed.) 2/17/1995 Monthly Interest Journal Voucher MONTHLY - AUTO -C 3/15/1995 Monthly Interest Journal Voucher MONTHLY . AUTO 4/24/1995 Monthly Interest Journal Voucher MONTHLY AUTO 5/25/1995 Monthly Interest Journal Voucher MONTHLY - AUTO 6/30/1995 Monthly Interest Journal Voucher MONTHLY - AUTO 7/28/1995 Monthly Interest Journal Voucher MONTHLY - AUTO 8/25/1995 Monthly Interest Journal Voucher MONTHLY - AUTO 9125/1995 Monthly Interest Journal Voucher MONTHLY - AUTO 10/26/1995 Monthly Interest Journal Voucher MONTHLY - AUTO 11/28/1995 Monthly Interest Journal Voucher MONTHLY - AUTO 12/21/1995 Monthly Interest Journal Voucher MONTHLY-AUTO 1/30/1996 Monthly Interest Journal Voucher MONTHLY - AUTO 2/28/1996 Monthly Interest Journal Voucher MONTHLY - AUTO 3/28/1996 Monthly Interest Journal Voucher MONTHLY - AUTO ATTACHMENT 2 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements of Account Historical Staternent of Account - Account Page 7 / 12 Page 7 of 12 TRANSACTION DOCUMENT REFERENCE DATE AMOUNT DESCRIPTION (If calling, this information may he needed.) 4/15/1996 Monthly Interest Journal Voucher MONTHLY! AUTO 5/22/1996 Monthly Interest Journal Voucher MONTHLY - AUTO 6/17/1996 Monthly Interest Journal Voucher MONTHLY - AUTO 7/29i 1996 Monthly Interest Journal Voucher MONTHLY - AUTO 8/29/1996 Monthly Interest Journal Voucher MONTHLY-AUTO - 9/20/1996 Monthly Interest Journal Voucher MONTHLY - AUTO 10/30/1996 ! Monthly Interest Journal Voucher - MONTHLY - AUTO S 11/25/1996 Monthly Interest Journa] Voucher MONTHLY - AUTO l2/2Q!l996 Monthly Interest Journal Voucher MONTHLY - AUTO 1/28/1 997 Monthly merest Journal Voucher MONTHLY . AUTO 2/28/1997 Monthly Interest Journal Voucher MONTHLY - AUTO 3/27/1997 Monthly Interest Journal Voucher MONTHLY - AUTO 4/28/1997 Monthly Interest Journal Voucher MONTHLY! AUTO 5/29/1997 ! Monthly Interest Journal Voucher MONTHLY - AUTO ATTACHMENT 2 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements of Account Historical Statement of Account - Account Eaue S / 12 ---------------------------------Fa!e8of12 TRANSACTION DOCUMENT REFERENCE DATE AMOUNT DESCRIPTION (If calling, this information maybe needed.) 6/30/I 997 Monthly Interest Journal Voucher MONTHLY - AUTO 7/30/1997 Monthly Interest Journal Voucher MONTHLY - AUTO 8/27/1997 Monthly Interest Journal Voucher MONTHLY - AUTO 9/26/1997 Monthly Interest Journal Voucher MONTHLY - AUTO 10/23/1997 Monthly Interest Journal Voucher MONTHLY - AUTO 11/25/1997 a Monthly Interest Journal Voucher MONTHLY - AUTO 12/18/1997 Monthly Interest Journal Voucher MONTHLY-AUTO 1/15/1998 Monthly Interest Journal Voucher MONTHLY - AUTO 2/23/1998 ! Monthly Interest Journal Voucher MONTHLY - AUTO 3/30/1998 ! Monthly Interest Journal Voucher - MONTHLY - AUTO 4/28/1998 Monthly Interest Journal Voucher MONTHLY AUTO 5/28/1998 Monthly Interest Journal Voucher MONTHLY - AUTO 6i29/ 1998 - Monthly Interest Journal Voucher MONTHLY -AUTO 7/31/1998 ! Monthly Interest Journal Voucher - MONTHLY - AUTO ATTACHMENT 2 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements of Account Historical Statement of Account - AccountS P#W!ohl22 TRANSACTION DOCUMENT REFERENCE DATE AMOUNT DESCRIPTION (If calling, this information may be needed.) 8/24/1998 Monthly lrnerest Journal Voucher MONTHLY - AUTO 9/30/1998 Monthly Interest Journal Voucher MONTHLY . AUTO 10/29/1998 Monthly Interest Journal Voucher MONTHLY - AUTO 11/19/1998 Monthly Interest Journal Voucher MONTHLY - AUTO 12/21/1998 Monthly Interest Journal Voucher MONTHLY - AUTO 1/15/1999 ! Monthly Interest Journal Voucher - MONTHLY - AUTO 2/19/1999 5 Monthly Interest Journal Voucher MONTHLY - AUTO - 3/19/1999 Monthly Interest Journal Voucher MONTHLY - AUTO 4/20/1999 5 Monthly Interest Journal Voucher MONTHLY - AUTO 5119/1999 5 Monthly Interest Journal Voucher MONTHLY - AUTO 6/16/1999 Monthly Interest Journal Voucher MONTHLY - AUTO 7/15/1999 - Monthly Interest Journal Voucher MONThLY - AUTO 8120/1999 Monthly Interest Cash Receipt MONTHLY INTEREST EARNINGS 9/16/1999 Monthly Interest Cash Receipt MONTHLY INTEREST EARNINGS ATTACHMENT 2 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements of Account Historical Statement of Account - Account Pai!e 10 / 12 ----------------------------------Pafle 10 ofl2 TRANSACTION DOCUMENT REFERENCE DATE AMOUNT DESCRIPTION (If calling, this information maybe needed.) 10/21/1999 Monthly Interest Cash Receipt MONTHLY INTEREST EARNINGS 11/18/1999 Monthly Interest Cash Receipt MONTHLY INTEREST EARNINGS 12/17/1999 Monthly Interest Cash Receipt MONTHLY INTEREST EARNrNGS 1/24/2000 Monthly Interest Cash Receipt MONTHLY INTEREST EARNINGS 2/23/2000 Monthly Interest Cash Receipt MONTHLY INTEREST EARNINGS 3/17/2000 Monthly Interest Cash Receipt MONTHLY INTEREST EARNINGS 4/21/2000 Monthly Interest Cash Receipt MONTHLY INTEREST EARNINGS 5/18/2000 Monthly Interest Cash Receipt MONTHLY INTEREST EARNINGS 6/15,2000 Monthly Interest Cash Receipt MONTHLY INTEREST EARNINGS 7/20/2000 Monthly Interest Cash Receipt MONTHLY INTEREST EARNINGS 8/17/2000 Monthly Interest Cash Receipt MONTHLY INTEREST EARNINGS 9/6/2000 Monthly Interest Cash Receipt MONTHLY INTEREST EARNINGS 10/4/2000 Monthly Interest Cash Receipt MONTHLY INTEREST EARNINGS 11/3/2000 Monthly Interest Cash Receipt MONTHLY INTEREST EARNINGS - ATTACHMENT 2 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements of Account Historical Statement of Account - Aecount P!e !1!1!2 TRANSACTION DOCUMENT REFERENCE DATE AMOUNT DESCRIPTION (If culling, this information may be needed.) 12/5/2000 ! Monthly Interest Cash Receipt MONTHLY INTEREST EARNINGS - 12/31/2000 BALANCE AT DECEMBER 31, 2000 Please note the ending balance is NOT THE CURRENT BALANCE of your EM account. The account balance shown is for December31, 2000 (the date through which the historical accounting was performed). If you have questions about this Historical Statement of Account, please call the Office of Historical Trust Accounting toll free at (877) 722-8196. For account activity and balances after December 31, 2000, please refer to the quarterly Statements of Account. If you have questions about your quarterly Statements of Account or your current IIM account balance, please call the Office of the Special Trustee for American Indians toll free at (888) 678-6836, Extension 888! ATTACHKWNT 2 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements of Account Historical Statement of Account - Account P!e1i!!r1i! United States Department of the Interior OFFICE OF HISTORICAL TRUST ACCOUNTING 1801 Pennsylvania Avenue, NW Suite 500 Washington, DC 20006 Date TAKE PRIDE I NAMER ICA Dear Account Holder: This letter and the three enclosures are being sent to you because you are or were an account holder with at least one Individual Indian Money (JIM) account managed by the United States Department of the !nterior (001). 001's Office of Historical Trust Accounting (OHTA) recently performed an accounting of this account from the time it was opened through December 31,2000. You will find a Historical Statement of Account enclosed with this letter. Please read the following information in this letter and the three enclosures carefully. They provide you with the following important information about the account: * Accounting Results: * Accounting Approach: Important information about the account, including limitations on the accounting and whether errors or losses were detected. How the historical accounting was performed. * What You Should Do Next: Provide comments on the historical accounting. * Class Members Notice: * Questions: A court ordered notice to potential class members. Who will answer questions and where you may obtain additional in formation. Accounting Results: The balance shown on the Historical Statement of Account as of December 31,2000, agrees with the balance maintained by DOl's Office of Trust Funds Management (OTFM) as of the same date. The accompanying Historical Statement of Account details the receipts, interest, and other activity for the account holder's account from the opening deposit through December 31,2000, Please note that the account balance shown is for December 31, 2000. For information about the account activity and balances after December31, 2000, please refer to the Statement of Account sent to you quarterly by OTFM. In addition, the Historical Statement of Account does not reflect any funds or transactions for any other accounts that the account holder may have. DO! has identified several historical accounting issues that may affect the amount of interest paid to the accounL Please read the enclosed Statemern ofAccounsing Limitations to learn more about these important issues and how they might affect the account. Accounting Approach: In performing the accounting, OHTA reviewed documents veri!'ing the posted Judgment award(s), the approved tribal resolution distributing the award(s) to tribal members, and the plan governing the use and distribution of the award(s). OFITA also verified any other receipts, disbursements, or transfers affecting your account and the monthly interest based on the interest rate distribution factor determined by OTFM. An independent accounting firm reviewed the historical accounting work to ensure correctness. What You Should Do Next. Please compare the Historical Statement of Account (Historical Statement) to your tiles and records to determine if they agree with the Historical Statement and the balance it shows on December31, ATTACHMENT 3 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements of Account Page 1 of2 2000. If you believe that the Historical Statement or the balance it shows are incorrect, you may provide OHTA with a written explanation, including any documents, papers, or information you want OHTA to consider. Please submit your comments to OHTA within 90 calendar days of the postmark on the envelope containing this letter. Please mail your comments to the following address: Executive Director Office of Historical Trust Accounting U.S. Department of the Interior 1801 Pennsylvania Avenue, NW, Suite 500 Washington, DC 20006 OHTA will consider any materials and information you provide and will respond to you after it receives your comments. Catch ji. tVoflan Class Member Notice: Please be aware that the IIM account holder for whom the Historical Statement of Account to which this notice is attached was prepared may be a member of a class action lawsuit, Cobell v. Norton, No. I :96C VO 1285 (D.D.C.) (Judge Lamberth). Nothing in this notice, the attached Historical Statement of Account, or any letter, document, or other communication to which this notice may be attached will eliminate or adversely affect any rights that the IIM account holder for whom the attached Historical Statement of Account was prepared may have if he or she is a class member in the Cohell litigation. The JIM account holder for whom the attached Historical Statement of Account was prepared will not eliminate or adversely affect any rights that he or she may have as a class member by failing to challenge the attached Historical Statement of Account. As a potential class member, the IIM account holder for whom the attached Historical Statement of Account was prepared has the right to consult with the class counsel in the Cohell litigation about this Historical Statement of Account or any other matter. For ffirther information, you may contact the lawyers for the class members: Dennis M. Gingold, Esq., 607 14th Street, NW., 9th Floor, Washington, DC 20005; phone: (202) 824-1448; fax: (202) 318- 2372; email: dennism!ingold(!aol.com, or Keith Harper. Esq., Native American Rights Fund, 1712 N Street, NW., Washington, DC 20036-2976; phone: (202) 785-4166; fax: (202) 822-0068; email: harper@narf.ora. You may also access further information at the plaintiffs' website, www.indiantrust.com. Questions. Enclosed is a brochure answering general questions about the historical accounting project. If you have any questions about this letter or the enclosed Historical Statement of Account, please call the Office of Historical Trust Accounting toll free at (877) 722-8196. If you have other existing account(s) and need information about those account(s), please call the Office of Special Trustee for American Indians toll-free at (888) 678-6836, Extension 888. Sincerely, Bert T Edwards Executive Director Enclosures (3)- Historical Statement of Account, Brochure, and Statement of Accounting Limitations ATTACHMENT 3 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements of Account 2 Page2of2 OFFICE OF HISTORICAL TRUST ACCOUNTING INDIVIDUAL INDIAN MONIES TRUST FUNDS HISTORICAL STATEMENT OF ACCOUNT ACCOUNT OF ACCOUNT NUMBER This balance was composed of the following: Judgment award from Docket ISS Cumulative interest Disbursements Ending balance as of December 31, 2000 The account activity is detailed below. Interest was calculated based on the month-end balance through May31, 1989, and the average daily balance thereafter using the interest factor determined for each period by Department of the Interior's Office of the Special Trustee for American Indians. This factor, which may vary by penod, is based upon the ITh'! Trust Funds' investments. Please note, the account balance shown is for December 31, 2000 (the date through which the historical accounting was performed). For account activity and balances after December 31, 2000, please refer to the quarterly Statements of Account TRANSACTION ACTIYITY FOR ACCOUNTING PERIOD: 8/27/1987 THROUGH 12/31/2000 DATE AMOUNT TRANSACTION DESCRIPTION DOCUMENT REFERENCE (If calling, this information may be needed.) BEGINNING BALANCE 8/27/1987 Receipt ofjudgment award - Docket 185 Collection MISCELLANEOUS CREDIT Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY!SUTO 4/26/1989 Monthly Interest Journal Voucher MONTHLY - AUTO ATTACHMENT 4 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandmn and Order Regarding Historical Statements ofAccount Page 1 of9 Page 1 / 9 Your account balance at December31, 2000 was 10/28/1987 Monthly Interest 4/28/1988 Monthly Interest 10/28/1988 Monthl'i Interest Journal Voucher MONTHLY - AUTO Historical Statement of Account - Account TRANSACTION DOCUMENT REFERENCE DATE AMOUNT DESCRIPTION (If calling, this information may be needed.) 6/29/1989 Monthly Interest Journal Voucher MONTHLY - AUTO a 7/28/1989 Monthly Interest Journal Voucher MONTHLY - AUTO 8/24/1989 Monthly Interest Journal Voucher MONTHLY - AUTO 9/25/1989 Monthly Interest Journal Voucher MONTHLY - AUTO 10/31/1989 Monthly Interest Journal Voucher MONTHLY - AUTO 11/24/1989 Monthly Interest Journal Voucher MONTHLY - AUTO 12/21/1989 Monthly Interest Journal Voucher MONTHLY - AUTO 1/25/1990 Monthly Interest Journal Voucher MONTHLY - AUTO 2/23/1990 Monthly Interest Journal Voucher MONTHLY - AUTO 3/26/1990 Monthly Interest Journal Voucher MONTHLY - AUTO 4/25/1990 5 Monthly Interest Journal Voucher MONTHLY - AUTO 5/23/1990 Monthly Interest Journal Voucher MONTHLY - AUTO 6/2211990 5 Monthly Interest Journal Voucher - MONTHLY - AUTO 7/24/1990 5 Monthly Interest Journal Voucher - MONTHLY - AUTO ATTACHMENT 4 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandmn and Order Regarding Historical Statements ofAccount Page 2 of 9 Historical Statement of Account - Account fl Page 2 / 9 TRANSACTION DOCUMENT REFERENCE DATE AMOUNT DESCRIPTION (If caVing, this information maybe needed.) 8/28/1 990 ! Monthly Interest Journal Voucher MONTHLY . AUTO S 9/25/1990 Monthly Interest Journal Voucher MONTHLY - AUTO 10/24/1990 Monthly Interest Journal Voucher MONTHLY . AUTO 11/26/1990 Monthly Interest Journal Voucher MONTHLY AUTO 12/19/ 1990 Monthly Interest Journal Voucher MONTHLY - AUTO 1/17/1991 Monthly Interest Journal Voucher MONTHLY - AUTO 2/25/1991 ! Monthly Interest Journal Voucher MONTHLY - AUTO 3/18/1991 Monthly Interest Journal Voucher MONTHLY - AUTO a 4i22/l99l 5 Monthly Interest Journal Voucher MONTHLY - AUTO 5/23/1991 Monthly Interest Journal Voucher MONTHLY - AUTO 6/17/1991 5. Monthly Interest Journal Voucher MONTHLY - AUTO 7/12/1991 Monthly Interest Journal Voucher MONTHLY - AUTO 8/13/1991 5. Monthly Interest Journal Voucher MONTHLY - AUTO 9/19/1991 5. Monthly Interest Journal Voucher MONTHLY - AUTO __________ ATTAC}!4FNT 4 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandmn and Order Regarding Historical Statements ofAccount Page 3 of9 Historical Statement of Account - Account Page 3 / 9 TRANSACTION DOCUMENT REFERENCE DATE AMOUNT DESCRIPTION (If calling, this information may be needed.) 10/24/1991 Monthly Interest Journal Voucher MONTHLY. AUTO a 11/22/1991 Monthly Interest Journal Voucher MONTHLY-AUTO 12/3 1/199 1 Monthly Interest Journal Voucher MONTHLY - AUTO 1/23/1992 Monthly Interest Journal Voucher MONTHLY - ALTO 2/21/1992 Monthly Interest Journal Voucher MONTHLY - AUTO .. 3/24/1992 Monthly Interest Journal Voucher MONTHLY - ALTO 4/21/1992 Monthly Interest Journal Voucher MONTHLY - AUTO 5/29/1992 Monthly Interest Journal Voucher MONTHLY - AUTO 6/25/1992 fl Monthly Interest Journal Voucher MONTHLY - AUTO 7/17/1992 Monthly Interest Journal Voucher MONTHLY - AUTO 8/21/1992 Monthly Interest Journal Voucher MONThLY - AUTO 9/21/1992 Monthly Interest Journal Voucher - MONTHLY - AUTO 10/19/1992 5 Monthly Interest Journal Voucher MONTHLY - AUTO 11/12/1992 Monthly Interest Journal Voucher MONTHLY-AUTO ATTACHMENT 4 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandmn and Order Regarding Historical Statements ofAccount Page 4 of 9 Historical Statement of Account - Account - -- Pa!e 4 / 9 TRANSACTION DOCUMENT REFERENCE DATE AMOUNT DESCRIPTiON (If calling, this information may be needed.) 12/30/1992 Monthly Interest Journal Voucher MONTHLY - AUTO 1/20/1993 Monthly Interest Journal Voucher MONTHLY - AUTO 2/25/1993 Monthly Interest Journal Voucher MONTHLY - AUTO 3/31/1993 Monthly Interest Journal Voucher MONTHLY . AUTO 3/31/1993 Monthly Interest Journal Voucher MONTHLY - AUTO a 4/23/1993 Monthly Interest Journal Voucher MONTHLY - AUTO a 5/25/1993 Monthly Interest Journal Voucher MONTHLY - AUTO a 6/17/1993 Monthly Interest Journal Voucher MONTHLY - AUTO 7/23/1993 Monthly Interest Journal Voucher MONTHLY - AUTO 8/27/1993 Monthly Interest Journal Voucher - MONTHLY - AUTO 9/16i1993 - J Monthly Interest Journal Voucher MONTHLY - AUTO 10/18/1993 Monthly Interest Journal Voucher MONTHLY - AUTO 11/23/1993 Monthly Interest Journal Voucher MONTHLY - AUTO 12/22/1993 Monthly Interest Journal Voucher MONTHLY-AUTO ATTACHMENT 4 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandmn and Order Regarding Historical Statements ofAccount Page 5 of 9 Historical Statement of Account - Account _____ Page 5 / 9 TRANSACTION DOCUMENT REFERENCE DATE AMOUNT DESCRIPTION (If calling, this information may be needed.) 1/19/1994 Monthly Interest Journal Voucher MONTHLY - AUTO 2/25/1994 Monthly Interest Journal Voucher MONTHLY - AUTO 3/15/1994 Monthly Interest Journal Voucher MONTHLY - AUTO 4/19/1994 Monthly Interest Journal Voucher MONTHLY - AUTO 5/16/1994 Monthly Interest Journal Voucher MONTHLY - AUTO 6/22/1994 Monthly Interest Journal Voucher MONTHLY- AUTO 7/18/1994 Monthly Interest Journal Voucher MONTHLY - AUTO a 8/22/1994 Monthly Interest Journal Voucher MONTHLY - AUTO 9/16/1994 ! Monthly Interest Journal Voucher MONTHLY - AUTO 10/24/1994 5 Monthly Interest Journal Voucher MONTHLY - AUTO 11/17/1994 5 Monthly Interest Journal Voucher - MONTHLY - AUTO 12/14/1994 5 Monthly Interest Journal Voucher - MONTHLY - AUTO l/24!1995 Monthly Interest Journal Voucher MONTHLY - AUTO 2/17/1995 5 Monthly Incerest Journal Voucher -! MONTHLY- AUTO ATTACHMENT 4 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandmn and Order Regarding Historical Statements ofAccount Historical Statement of Account - !4ccountfl Page6of9 TRANSACTION DOCUMENT REFERENCE DATE AMOUNT DESCRIPTION (If calling, this information may be needed.) 3/15/1995 Monthly Interest Journal Voucher MONTHLY - AUTO -a- 4/2411995 Monthly Interest Journal Voucher MONTHLY - AUTO 5/25/1995 Monthly Interest Journal Voucher MONTHLY - AUTO 6/30/1995 Monthly Interest Journal Voucher - ±IONThLY - AUTO - 7/28/1995 Monthly Interest Journal Voucher MONTHLY - AUTO 8/25/1995 Monthly Interest Journal Voucher MONTHLY - AUTO 9/25/1995 Monthly Interest Journal Voucher MONTHLY - AUTO a 10/26/1995 Monthly Interest Journal Voucher MONTHLY - AUTO 11/28/1995 Monthly Interest Journal Voucher MONTHLY - AUTO 12/21/1995 Monthly Irnerest Journal Voucher MONTHLY - AUTO 1/30/1996 Monthly Interest Journal Voucher MONTHLY- AUTO 2/28/1996 Monthly Interest Journal Voucher MONTHLY-AUTO - 3/28/1996 Monthly Interest Journal Voucher MONTHLY - AUTO 4/15/1996 S Monthly Interest Journal Voucher MONTHLY - ALTO ATTAC}!4FNT 4 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandmn and Order Regarding Historical Statements ofAccount Page 7 of 9 Historical Statement of Account - Account - Page 7 / 9 TRANSACTION DOCUMENT REFERENCE DATE AMOUNT DESCRIPTION (If calling, this information may be needed.) 5/22/1996 Monthly Interest Journal Voucher MONTHLY - AUTO 6/17/1996 Monthly Interest Journal Voucher MONTHLY - AUTO 7/29/1996 Monthly Interest Journal Voucher MONTHLY - AUTO 8/29/1996 Monthly Interest Journal Voucher MONTHLY - AUTO S 9/20/1996 Monthly Interest Journal Voucher MONTHLY - AUTO 10/30/1996 Monthly Interest Journal Voucher MONTHLY - AUTO 11/25/1996 Monthly Interest Journal Voucher MONTHLY - AUTO 12/20/1996 Monthly Interest Journal Voucher MONTHLY - AUTO a 1/28/1997 Monthly Interest Journal Voucher MONTHLY - AUTO - 2128/1997 Monthly Interest Journal Voucher MONTHLY AUTO 3/27/1997 Monthly Interest Journal Voucher MONTHLY - AUTO a 4/28/1997 ! Monthly Interest Journal Voucher MONTHLY - AUTO 5/29/1997 Monthly Interest Journal Voucher MONTHLY - AUTO !- a 6/5/1997 Monthly Interest Jodrr!al Voucher INTEREST - CAPS -. ATTACHMENT 4 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandmn and Order Regarding Historical Statements ofAccount PageS of 9 Historical Statement of Account - Account - - PageS / 9 TRANSACTION DOCUMENT REFERENCE DATE AMOLINT DESCRIPTION (If cafling, this information may be needed.) 6/5/1997 ___________ Disbursement Disbursement Request INDIVIDUAL D[SB/REQ PER CAPITA 12/31/2000 BALANCE AT DECEMBER 31, 2000 Please note the ending balance is NOT THE CURRENT BALANCE of your JIM account. The account balance shown is for December 31, 2000 (the date through which the historical accounting was performed). tfyou have questions about this Historical Statement of Account, please call the Office of Historical Trust Accounting toll free at (877) 722-8196. If you have other existing account(s) and need information about those account(s), please call the Office of the Special Trustee for American Indians toll free at (888) 678-6836, Extension 888. ATTACHMENT 4 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandmn and Order Regarding Historical Statements ofAccount Page 9 of 9 Historical Statement of Account - Accounta Page 9 / 9 United States Department of the Interior OFFICE OF HISTORICAL TRUST ACCOUNTING 1801 Pennsylvania Avenue, NW, Suite 500 Washington, DC 20006 Date TAKE PRIDE INAM ERICA Parent(s) or Guardian of Dear Parent(s) or Guardian: This letter and the three enclosures are being sent to you because you are the parent(s) or guardian of the above- named account holder, who has at least one Individual Indian Money (IIM) account managed by the United States Department of the Interior (DOl). DOI's Office of Historical Trust Accounting (OHTA) recently performed an accounting of this account from the time it was opened through December 31, 2000. You will find a Historical Statement of Account enclosed with this letter. Please read the following information in this letter and the three enclosures carefully. They provide you with the following important information about the account: * Accounting Results: * Accounting Approach: Important information about the account, including limitations on the accounting and whether errors or losses were detected. How the historical accounting was performed. * What You Should Do Next: Provide comments on the historical accounting. * Class Members Notice: * Questions: A court ordered notice to potential class members. Who will answer questions and where you may obtain additional information. Accountin2 Results: The balance shown on the Historical Statement of Account as of December 31.2000, agrees with the balance maintained by DOl's Office of Trust Funds Management (OTFM) as of the same date. The accompanying Historical Statement of Account details the receipts, interest, and other activity for the account holder's account from the opening deposit through December 31, 2000. Please note that the account balance shown is for December 31, 2000. For information about the account activity and balances after December 31, 2000, please refer to the Statement of Account sent to you quarterly by OTFM. In addition, the Historical Statement of Account does not reflect any thnds or transactions for any other accounts that the account holder may have. DO! has identified several historical accounting issues that may affect the amount of interest paid to the account. Please read the enclosed Statement ofAccounting Limitations to learn more about these important issues and how they might affect the account. Accountizm Approach: In performing the accounting, OHTA reviewed documents veri!eing posted Per Capita payments (distributions from the Tribe). OHTA also verified other receipts, disbursements, or transfers affecting your account and the monthly interest based on the interest rate distribution factor determined by OTFM. An independent accounting firm reviewed the historical accounting work to ensure correctness. What You Should Do Next. Please compare the Historical Statement of Account (Historical Statement) to your files and records to determine if they agree with the Historical Statement and the balance it shows on December31, ATTACHMENTS Defendants Fomth submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements ofAccomat Page 1 uf2 2000. If you believe that the Historical Statement or the balance it shows are incorrect, you may provide OHTA with a written explanation, including any documents, papers, or information you want OHTA to consider. Please submit your comments to OHTA within 90 calendar days of the postmark on the envelope containing this letter. Please mail your comments to the following address; Executive Director Office of Historical Trust Accounting U.S. Department of the Interior 1801 Pennsylvania Avenue, NW, Suite 500 Washington, DC 20006 OHTA will consider any materials and information you provide and will respond to you after it receives your comments. CoF!e1! v. Nonon Class Member Notice: Please be aware that the lIM account holder for whom the Historical Statement of Account to which this notice is attached was prepared may be a member of a class action lawsuit, Cobell v. Norton. No. I :96C VU 1285 (D.D.C.) (Judge Lamberth). Nothing in this notice, the attached Historical Statement of Account, or any letter, document, or other communication to which this notice may be attached will eliminate or adversely affect any rights that the lIM account holder for whom the attached Historical Statement of Account was prepared may have if he or she is a class member in the Cohell litigation. The lIM account holder for whom the attached Historical Statement of Account was prepared will not eliminate or adversely affect any rights that he or she may have as a class member by failing to challenge the attached Historical Statement of Account. As a potential class member, the IIM account holder for whom the attached Historical Statement of Account was prepared has the right to consult with the class counsel in the Cobell litigation about this Historical Statement of Account or any other matter. For further information, you may contact the lawyers for the class members: Dennis M. Gingold, Esq., 607 14th Street. N.W., 9th Floor, Washington, DC 20005; phone: (202) 824-1448; fax: (202)318- 2372; email: dennismpingoId!ao].com, or Keith Harper, Esq., Native American Rights Fund, 1712 N Street, N.W,, Washington, DC 20036-2976; phone: (202) 7854166; fax: (202) 822-0068; email: harper(äinarf.org. You may also access further information at the plaintiffs' website, www.indiaatrust.com, Questions. Enclosed is a brochure answering general questions about the historical accounting project. If you have questions about this letter or the enclosed Historical Statement of Account, please call the Office of Historical Trust Accounting toll free at (877) 722-8196. For account activity and balances after December 31, 2000, please refer to the quarterly Statements of Account. If you have questions about your quarterly Statements of Account or your current IIM account balance, please call the Office of Special Trustee for American Indians toll-free at (888) 678- 6836, Extension 888. Sincerely, Bert T. Edwards Executive Director Enclosures (3)- Historical Statement of Account, Brochure, and Statement of Accounting Limitations ATTACHMENTS Defendants Fomth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements ofAccomat Page 2 uf 2 OFFICE OF HISTORICAL TRUST ACCOUNTING INDIVIDUAL INDIAN MONIES TRUST FUNDS HISTORICAL STATEMENT OF ACCOUNT TO THE PARENT(S) OR GUARDIAN OF ACCOUNT OF ACCOUNT NUMBER Your account balance at December 31, 2000 was The account activity is detailed below. Interest was calculated based on the month-end balance through May 31, 1989, and the average daily balance thereafter using the interest factor determined for each period by Department of the Interior's Office of the Special Trustee for American Indians. This factor, which may vary by period, is based upon the JIM Trust Funds' investments. Please note, the account balance shown is for December 31, 2000 (the date through which the historical accounting was performed). For account activity and balances after December 31, 2000, please refer to the quarterly Statements of Account. TRANSACTION ACTIVITY FOR ACCOUNTING PERIOD: 12/7/1999 THROUGH 1213112000 TRANSACTION AMOUNT DESCRIPTION BEGINNING BALANCE DOCUMENT REFERENCE (If calling, this information may be needed.) Collection JUDGMENT PER CAPITA Collection JUDGMENT PER CAPITA Collection JUDGMENT PER CAPITA 1/25/2000 Monthly Interest Joumat Voucher MONTHLY - AUTO 2/7/2 000 2/24/2000 Receipt of Per Capita Payment Monthly Interest Collection JUDGMENT PER CAPITA Journal Voucher MONTHLY - AUTO 3/6/2000 Receipt of Per Capita Payment Historical Statement of Account - Account Collection JUDGMENT PER CAPITA ATTACHMENT 6 Defendants Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Eega!diaag Historical Statements ofAccomat Page 1 / 3 Page 1 uf3 DATE 12/7/1999 1/11/2000 l/l9!2000 Receipt of Per Capita Payment r Receipt of Per Capita Payment Receipt of Per Capita Payment TRANSACTION DOCUMENT REFERENCE DATE AMOUNT DESCRIPTION (If calling, this information may be needed.) 3/17/2000 Monthly Interest Journal Voucher MONTHLY - AUTO 4/10/2000 Receipt of Per Capita Payment Cash Receipt PER CAPITA - NON TAXABLE 4/24/2000 Monthly interest Cash Receipt MONTHLY INTEREST EARNINGS 5/9/2000 ! Receipt of Per Capita Payment Cash Receipt PER CAPITA - NON TAXABLE 5/19/2000 Monthly interest Cash Receipt MONTHLY INTEREST EARNINGS 6/6/2000 Receipt of Per Capita Payment Cash Receipt PER CAPITA - NON TAXABLE 6/15/2000 Monthly Interest Cash Receipt MONTHLY INTEREST EARNINGS 7/6/2000 Receipt of Per Capita Payment Cash Receipt PER CAPITA-NON TAXABLE 7/20/2000 Monthly Interest Cash Receipt - MONTHLY INTEREST EARNINGS 8/17/2000 Monthly Interest Cash Receipt MONTHLY INTEREST EARNINGS 9/6/2000 Monthly Interest Cash Receipt MONTHLY INTEREST EARNINGS 10/4/2000 Monthly Interest Cash Receipt MONTHLY INTEREST EARNINGS 11/3/2000 Monthly interest Cash Receipt MONTHLY INTEREST EARNINGS - 11/30/2000 Receipt of Per Capita Payment Cash Receipt PER CAPITA NON TAXABLE ATTACHMENT 6 Defendants Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Eega!diaag Historical Statements ofAccomat Historical Statement of Account - Account Page 2 / 3 Page 2 of 3 TRANSACTION AMOUNT DESCRIPTION 12/5/2000 Monthly Interest 12/13/2000 Receipt of Per Capita Payment 12/31/2000 BALANCE AT DECEMBER 31, 2000 Historical Statement of Account - Account DOCUMENT REFERENCE (If calling, this information may be needed.) Cash Receipt MONTHLY INTEREST EARNINGS r Cash Receipt PER CAPITA - NON TAXABLE Cash Receipt PER CAPITA- NON TAXABLE Cash Receipt PER CAPITA - NON TAXABLE ATTACHMENT 6 Defendants Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding His$qrical S4temsjats ofAccount rage i / DATE 12/13/2000 - Receipt of Per Capita Payment 12/14/2000 Receipt of Per Capita Payment PI!ase note the ending balance is NOT THE CURRENT BALANCE of your IIM account. The account balance shown is for December 3 1, 2000 (the date through which the historical accounting was performed). If you have questions about this Historical Statement of Account, please call the Office of Historical Trust Accounting toll free at (877) 722-8196. For account activity and balances after December 31, 2000, please refer to the quarterly Statements of Account. If you have questions about your quarterly Statements of Account or your current JIM account balance, please call the Office of the Special Trustee for American Indians toll free at (888) 678-6836, Extension 888. Page 3 uf3 United States Department of the Interior OFFICE OP HISTORICAL TRUST ACCOUNTING 1801 Pennsylvania Avenue, NW Suite 500 Washington, DC 20006 Date TAKE PRIDE INAM ER ICA Dear Account Holder: This letter and the three enclosures are being sent to you because you are or were an account holder with at least one Individual Indian Money (ElM) account managed by the United States Department of the Interior (DOl). DOl's Office of Historical Trust Accounting (OF-ITA) recently performed an accounting of this account from the time it was opened through December 31,2000. You will find a Historical Statement of Account enclosed with this letter. Please read the following information in this letter and the three enclosures carefully. They provide you with the following important information about the account: * Accounting Results: * Accounting Approach: Important information about the account, including limitations on the accounting and whether errors or losses were detected. How the historical accounting was performed. * What You Should Do Next: Provide comments on the historical accounting. * Class Members Notice: * Questions: A court ordered notice to potential class members. Who will answer questions and where you may obtain additional information. Accounting Results: The balance shown on the Historical Statement of Account as of December31, 2000, agrees with the balance maintained by DOE's Office of Trust Funds Management (OTFM) as of the same date. The accompanying Historical Statement of Account details the receipts, interest, and other activity for the account holder's account from the opening deposit through December 31,2000. Please note that the account balance shown is for December 31, 2000. For information about the account activity and balances after December31. 2000, please refer to the Statement of Account sent to you quarterly by OTFM. In addition, the Historical Statement of Account does not reflect any funds or transactions for any other accounts that the account holder may have. DO! has identified several historical accounting issues that may affect the amount of interest paid to the account. Please read the enclosed Statement ofAcccaunting Limitaiions to learn more about these important issues and how they might affect the account. Accounting Anproach: In performing the accounting, OHTA reviewed documents veri!ing posted Per Capita payments (distributions from the Tribe). OHTA also verified other receipts, disbursements, or transfers affecting your account and the monthly interest based on the interest rate distribution factor determined by OTFM. An independent accounting firm reviewed the historical accountinQ work to ensure correctness. What You Should Do Next. Please compare the Historical Statement of Account (Historical Statement) to your files and records to determine if they agree with the Historical Statement and the balance it shows on December31, 2000 ATTACHMENT 7 Defendants' Fourth Submission in Comptiance with May 28, 2004 Memorandum and Order Regarding Historical Statements ofAccount Page 1 of2 If you believe that the Historical Statement or the balance it shows are incorrect, you may provide OHTA with a written explanation, including any documents, papers, or information you want OHTA to consider. Please submit your comments to Ol-ITA within 90 calendar days of the postmark on the envelope containing this letter. Please mail your comments to the following address: Executive Director Office of Historical Trust Accounting U.S. Department of the Interior 180! Pennsylvania Avenue, NW, Suite 500 Washington, DC 20006 OHTA will consider any materials and information you provide and will respond to you after it receives your comments. Cobell v. Norton Class Member Notice: Please be aware that the 111W account holder for whom the Historical Statement of Account to which this notice is attached was prepared may be a member of a class action lawsuit, Cobell v. Norton, No. L:96CV0 1285 (D,D.C.) (Judge Lamberth). Nothing in this notice, the attached Historical Statement of Account, or any letter, document, or other communication to which this notice may be attached will eliminate or adversely affect any rights that the llM account holder for whom the attached Historical Statement of Account was prepared may have ifhe or she is a class member in the Qithefi litigation. The JIM account holder for whom the attached Historical Statement of Account was prepared will not eliminate or adversely affect any rights that he or she may have as a class member by failing to challenge the attached Historical Statement of Account. As a potential class member, the JIM account holder for whom the attached Historical Statement of Account was prepared has the right to consult with the class counsel in the Cobell litigation about this Historical Statement of Account nr any other matter. For further information, you may contact the lawyers for the class members: Dennis M. Gingold, Esq., 607 14th Street, NW., 9th Floor, Washington, DC 20005; phone: (202) 824-1448; fax: (202) 318- 2372; email: dennismgingold!aol corn or Keith Harper, Esq.. Native American Rights Fund, 1712 N Street, N.W.. Washington, DC 20036-2976; phone: (202) 785-4166; fax: (202) 822-0068; email: ha!erL!narf.orn. You may also access further information at the plaintiffs' website, www.indiantrust.com. Questions. Enclosed is a brochure answering general questions about the historical accounting project. If you have questions about this letter or the enclosed Historical Statement of Account, please call the Office of Historical Trust Accounting toll free at (877) 722-8196. If you have other existing account(s) and need information about those account(s), please call the Office of Special Trustee tbr American Indians toll-free at (888) 678-6836, Extension 888. Sincerely, Bert T. Edwards Executive Director Enclosures (3)- Historical Statement of Account, Brochure, and Statement of Accounting Limitations ATTACHMENT 7 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements ofAccount Page 2 of 2 2 OFFICE OF HISTORICAL TRUST ACCOUNTING INDIVIDUAL INDIAN MONIES TRUST FUNDS HISTORICAL STATEMENT OF ACCOUNT ACCOUNT OF ACCOUNT NUMBER The account activity is detailed below. Interest was calculated based on the month-end balance through May 31, 1989, and the average daily balance thereafter using the interest factor determined for each period by Department of the Intenor's Office of the Special Trustee for American Indians. This factor, which may vary by period, is based upon the lEvi Trust Funds investments. Please note, the account balance shown is for December 31, 2000 (the date through which the historical accounting was performed). For account activity and balances after December 31,2000, please refer to the quarterly Statements of Account. TRANSACTION ACTIVITY FOR ACCOUNTING PERIOD: 4/10/2000 THROUGH 12/31/2000 TRANSACTI ON AMOUNT DESCRIPTION DOCUMENT REFERENCE (If calling, this information maybe needed.) 4/10/2000 S BEGINNING BALANCE Receipt of Per Capita Payment Cash Receipt PER CAPITA -NON TAXABLE 5/19/2000 6/8/2 000 6/8/2000 12/31/2000 Monthly Interest Monthly Interest Disbursement BALANCE AT DECEMBER 31, 2000 Cash Receipt MONTHLY rNTEREST EARNINGS Cash Receipt INTEREST TO ACCT CLOSURE DATE Cash Disbursement PER CAPITA REQUEST DY ACCT HOLDER Please note balance shown is for December31, 2000 (the date through which the historical accounting was performed). If you have questions about this Historical Statement of Account, please call the Office of Historical Trust Accounting toll free at (877) 722-8196. If you have other existing account(s) and need information about those account(s). please call the Office of the Special Trustee for American Indians toll free at (888) 678-6836, Extension 888. ATTACHMENT 8 Defendanta'Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding _________________ Historical Statements ofAccount ,-! rave i / Page 1 ofi Your account balance at December 31, 2000 was 50.00. DATE the ending balance is NOT THE CURRENT BALANCE of your IIM account. The account Historical Statement of Account - Account - How to Read Your.. Historical Statement ofAccount H Your Historical Statement of Account describes the transactions associated with either a judgment account or a per capita Individual Indian Money (IIM) account. If your TIM account is ajudgment account, money was awarded to the Tribe as the result of a lawsuit and then distributed to each enrolled member of the 'tribe. Per capita funds also represent Tribal payments to individuals, but the money comes from a source other tItan a judgment award, such as Tribal timber sales. The details of your account are included in the Historical Statement of Account. ....i'.!.**......! . Account Statement Your account opens with a beginning balance of zero. The first transaction identifies the judgment or per capita payment made into your account. Each entty after that represents a transaction occurring in the account. A date and description of each transaction is included in your Statement, Your Statement ends with the account balance as of December 31, 2000. IBIS IS NOT THE CURRENT BALANCE. Unless otherwise stated in the cover letter, our review of your account concludes that the jud!nent or per capita payment, account transactions, and the December 31, 2000, balance are correct. tWI. Wh!tShotJJflI!jfrEthfhis,!: Historical StátSnent ofAecouht? 4. * Carehully review the Historical Statement of Account and compare it to your records. * If you agree with the results shown on the Historical Statement of Account, please retain it with your other records. * If you do not believe that the Historical Statement of Account or the balance it shows are correct, you may provide OHTA with a written explanation, including any docLunents, papers, or information you want OHTA to consider. Pleased submit your comments to OH'FA within 90 calendar days of the postmark on the envelope containing this letter. Please mail your coninients to the following address: Executive Director Office of Historical i'rust Accounting U.S. Department of the Interior 1801 Pennsylvania Ave., N.W., Suite 500 Washington, D.C. 20006 OH'T'A will consider ally material and information you provide and will respond to you after it receives your comments, ........... ! .. . :i!:'t'. abel! v Norton !tWgaflon '! Please be aware that the Individual Indian Money ("IIM") account holder for whom the historical statement ol account to which this notice is attached was prepared may be a member of a class action lawsuit, Cobell v. N!nQn, No. I :96CV01285 (DDe.) (Judge Launberth). Nothing itt this notice, the attached historical statement of account, or any letter, document, or other communication to which this notice may be attached will elinunate or adversely affect any rights that the lIM account holder for whom the attached historical statement of account was prepared may have if he or she us a class member in the Cobell litigation. The LIM account holder for whom the attached historical statement of account was prepared will not eliminate or adversely affect any rights that lie or she may have as a class member by failing to challenge the historical statement of account. As a potential class inenuber, the IIM account holder for whom the attached Instorical statement of account was prepau'ed has the right to consult with the class counsel in the Cobell litigation about this historical statement of account or any other matter. For further information you may contact the lawyers for the class members: Dennis M. Gingold. Esq., 607 14th Street, NW., 9th Floor, Washington, DC 20005, phone: (202) 824-1448, fax: (202) 318-2372, email: !j!jiiisniunuod!?vaol,couu, or Keith Harper, Esq., Native American Rights Fund, 1712 N Street, NW., Washington, DC 20036-2976, phone: !!2) 785-4166, fax: (202) 822-0068, email: hTtrer!uarfoi-g You may also access flJrthei! ! infonnation at the plaintiffs' website, www ndiauitu'iustconi Z ! ............ . .,!,..,........... Questwns andAnswers t! H..................:!' '! !!.. Why are you receiving this' Historical Statement of Account? l'he American Indian Trust Fund Management Reform Act of 1994 provides that IIM account holders be given an accounting of the funds held in trust. Your Historical Statenient of Account has been prepared to assist you in understanding the transactions affecting the funds in your account. Why does the historical accounting end on December 31, 2000? December 31, 2000, was selected because all Bureau of Indian Affairs (BIA) Regions amid Agencies had convened to the Trust Funds Accounting System (TEAS) by this date. Quarterly statenients have been mailed for I TM accounts since early 2000, except for estate accounts and account holders whose current address is unknown. Will you receive a check for the balance shown? No, this historical accounting is similar to a bank statement The purpose of the historical accounting was to review your account and'make sure it was correct as of December 31, 2000, *!s! !tt : 4!c44rn Are you owed money? The amount shown on your Historical Statement of Account represents the balance of your LIM account on December31, 2000. For infomiation regarding account activity and balances after December 31, 2000, please refer to the quarterly Statement of Account sent to you by the Department of the Interior Office of Special Trustee (OST). The amount shown on your most recent Statement of Account is the balance held in trust for you as of the date of the Statement, and will be paid subject to applicable tenns of your account. What time periodic covered by the historical accounting? Your Historical Statement of Account begins with the date the account was opened and concludes on December 31, 2000. The account balance shown for December 31, 2000, is NOT TILE CURRENT BALANCE. how can you find out your JIM account activity after December 31, 2000? OST periodically provides a Statement of Account for IIM accounts. The most recent Statement of Account provided by OSE will include the balance for your IIM account as of the date of that Statement. If you wish to obtain the current balance, you should contact your local BIA Agency Office or OST toll free at 1-888- 678-6836, Extension 888. I)oes yasir Itirtorical Statement ofAccount cover any other 1IM accounti you may hare? No, your I listorical Statement of Account only addresses the transactions occurring for the judgment or per capita account number identified on the Historical Statement of Accotnit. Hon can you report a change of address? To report a change in address, please call or write your local 131A Agency office. In an attempt to locate IIM account holders whose Statements are returned to OIITA by the U.S. Postal Service as not deliverable, the names of those whose Historical Statement of Account is returned will be available for review at your Tribal I leadquarters, NA Agency offices, and OS'F locations. You can request more information on your IIM Account activity after December 31, 2000, by mail or telephone. Mail: U.S. Department of the Interior Office of Special Trustee . - 4400 Masthead Street, N.E. ) Albuquerque, N.M. 87109 Telephone: loll Free 1-888-678-6836, Extension 888 Per Capita JIM Accounts U.S. DEPARTMENT OF THE INTERIOJfl 00 Ii * j!s ne Ci,,. Iget!o!.Infotp!jafion?, In ,formation On Historical Accounting of Judgment an d October 2005 Statement of Accounting Limitations By statute and policy, finds in the Individual Indian Trust Fund have, typically, been invested in securities issued by the U.S. Treasury and U.S. Government sponsored entities. Maturities range from overnight investments with the U.S. Department of the Treasury to over 10 years with a large concentration in the 5-10 year sector. Office of the Special Trustee (OST) of the Department of the Interior (DOT) determines the monthly interest factor to credit interest to each Individual Indian Money (IIM) account based on the total interest earnings for the month and the total average dollar balances of JIM accounts for the month. The interest factor used to determine the amount of interest credited to the account changes with the total amount of invested funds and the prevailing rates of interest. For your information, the following page contains a comparative summary of interest rates on investment pools similar to the IIM Trust Fund. DOl has identified potential discrepancies that may affect invested funds accruing interest. Although DOI believes that these discrepancies are minimal, they may have a small impact on the amount of interest credited to an account. When this issue is resolved as the historical accounting project progresses, DOT will request an appropriation from Congress to address this issue. While the account holder's JIM account may be credited with additional interest in the future, the Historical Statement of Account is a crucial, important step in completing the overall historical accounting project for all JIM accounts. As a result of the work performed on the accompanying Historical Statement of Account, DOl has confirmed several things. * The initial deposit into the JIM account was correct. * No improper disbursements were made from the account through December 31, 2000. * The interest calculated by OST, based on the monthly interest distribution factor, was properly applied to the account. As our work on the historical accounting project progresses, DOl will confirm the amount of interest an account may be entitled to and explain to you how any such interest was determined. ATTACHMENT 10 Defendants' Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements ofAccount Page 1 of2 COMPAPJtTI!TJ! INTEREST FACTORS JIM 10-Year OST Treasury TSP "G" Month Factor' Rates2 Fund3 November 1997 7.38 5,86 6.00 December 1997 6.47 5.74 6.24 January 1998 7.31 5.63 6.12 February 1998 6.21 5.63 5.28 March 1998 6.64 5.63 6.00 April 1998 6.90 5.67 5.88 May 1998 6.48 5.57 6.l2 June 1998 6.95 5.46 5.76 July 1998 6.57 5.50 5.88 August 1998 6.43 5.20 5.88 September 1998 7.77 4.67 5.28 October 1998 6.60 4.63 4.92 November 1998 7.38 4.83 5.04 December 1998 6.87 475 5.16 January 1999 6.68 4.72 5.04 February 1999 5.71 5.00 4.56 March 1999 6.90 5.23 5.64 April 1999 6.16 5.26 5.52 May 1999 6.14 5.56 5.64 June 1999 6.39 5.98 5.88 July 1999 6,23 5.86 6.24 August 1999 6.69 5.81 6.36 September 1999 6.53 5.88 6.12 October 1999 6.85 6.16 6.36 November 1999 6.26 6.10 6.12 December 1999 6.57 6.41 6.18 January 2000 6.50 6.68 6.72 February 2000 6.25 6.38 6.36 March 2000 6,61 6.13 6.60 April 2000 6.96 6. IS 6.24 May 2000 6.39 6.42 6.48 June 2000 6.62 6.08 6.36 July2000 6.31 6.04 6.36 August 2000 6.31 5.75 6.24 September 2000 6.85 5.82 5.88 October2000 6.14 5.66 6.12 November 2000 6.27 5.65 5.76 December2000 6.50 5.10 5.76 OST; Albuquerque, NM 2 McCary Stevens Associates Inc. (Rates at which new issues of 10-year United States Government (IJSG) bonds were issued) Thrift Sav'mgs Plan website !iw.tsy.aov/ratesthistoryihtml The TSP "G" Fund is similar to an IRS section 40 1(k) Plan. The TSP "U" Fund invests solely in USG debt securities and debt securities ATTACHMENT 10 Defendants' Fourth Submission m Compliance guaranteed by the USG. with May 28,2004 Memorandum and Order Regarding Historical Statements ofAccount Page 2 of 2