The Secretary of the Interior shall cause to be stated annual accounts between the United States and each tribe of Indians arising under appropriations made, which by law are required to be reimbursed to the United States, crediting in said accounts the sums so reimbursed, if any; and the Secretary of the Interior shall pay, out of any fund or funds belonging to such tribe or tribes of Indians applicable thereto and held by the United States in trust or otherwise, all balances of accounts due to the United States and not already reimbursed to the Treasury, and deposit such sums in the Treasury as miscellaneous receipts; and such accounts shall be received and examined by the Government Accountability Office and the balances arising thereon certified to the Secretary of the Treasury. (Apr. 4, 1910, ch. 140, § 1, 36 Stat. 270 ; June 10, 1921, ch. 18, title III, § 304, 42 Stat. 24 ; Pub. L. 108–271, § 8(b) , July 7, 2004 , 118 Stat. 814 .) Statutory Notes and Related Subsidiaries Transfer of Functions “ Government Accountability Office ” substituted in text for “General Accounting Office” pursuant to section 8(b) of Pub. L. 108–271 , set out as a note under section 702 of Title 31 , Money and Finance, which redesignated the General Accounting Office and any references thereto as the Government Accountability Office . Previously, “General Accounting Office” substituted in text for “proper auditor of the Treasury Department” pursuant to act June 10, 1921 , which transferred all powers and duties of the Comptroller, six auditors, and certain other employees of the Treasury to the General Accounting Office. See section 701 et seq. of Title 31. Executive Documents Transfer of Functions For transfer of functions of other officers, employees, and agencies of Department of the Interior , with certain exceptions, to Secretary of the Interior, with power to delegate, see Reorg. Plan No. 3 of 1950, §§ 1, 2, eff. May 24, 1950 , 15 F.R. 3174 , 64 Stat. 1262 , set out in the Appendix to Title 5 , Government Organization and Employees.