IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA ELOUISE PEPION COBELL, et al., ) ) Plaintiffs, ) ) v. ) Case No. 1:96CV01285 ) (Judge Robertson) DIRK KEMPTHORNE, Secretary of the Interior, et al., ) ) Defendants. ) ________________________________________________) DEFENDANTS’ LIST OF WITNESSES AND EXPECTED SUBJECTS OF TESTIMONY I. Witnesses Defendants Expect to Call to Testify at Trial: (Witnesses expected to provide expert testimony denoted with an asterisk) 1. Edward Angel* Partner Morgan, Angel & Associates, L.L.C. 1601 Connecticut Avenue, N.W., Suite 600 Washington, DC 20009 Estimated Time for Direct Testimony: 2-3 hours Anticipated Subjects of Testimony: Dr. Angel, as both a fact and expert witness, is expected to testify regarding government records relating to collections of money into the IIM system and the disbursement of money from the IIM system; government practices and system controls reflected in historical records; and receipts, disbursements, and balances reflected in government or public records. Dr. Angel is also expected to testify regarding plaintiffs’ calculation of alleged benefit to the government 2. Michelle Herman Managing Director, Financial and Enterprise Data Analytics FTI Consulting, Inc. 633 West Fifth Street, Suite 1600 Los Angeles, CA 90071 Page 1 of 6 Estimated Time for Direct Testimony: 5-6 hours Anticipated Subjects of Testimony: Ms. Herman is expected to testify regarding FTI Consulting’s compilation of data relating to collections of money into and transfers/disbursements out of the IIM system; non-IIM versus IIM funds; the on-going study of cash “throughput” in the IIM system; and updates of estimates provided at the October 2007 trial. Ms. Herman may also provide testimony regarding plaintiffs’ remedy calculations. 3. Jeffrey Hoge Director, Accounting Systems Division Governmentwide Accounting Financial Management Service 3700 East-West Highway Hyattsville, MD 20782 Estimated Time for Direct Testimony in Hours: 1-2 Anticipated Subject of Testimony: Mr. Hoge is expected to testify regarding the Department of the Treasury’s cash management practices, Treasury’s central accounting system, and the Treasury General Account. 4. Terence Kehoe, Ph.D* Senior Associate Morgan, Angel & Associates, L.L.C. 1601 Connecticut Avenue, N.W., Suite 600 Washington, DC 20009 Estimated Time for Direct Testimony: 1-2 hours Anticipated Subject of Testimony: Dr. Kehoe, as both a fact and expert witness, is expected to testify regarding government IIM banking policies during the period 1899 through 2006. Dr. Kehoe is also expected to testify regarding plaintiffs’ calculation of alleged benefits to the government. 5. Joseph R. Rosenbaum* Partner, Litigation Advisory Services Ernst & Young, LLP Suite 1700 555 California Street San Francisco, CA 94104 Estimated Time for Direct Testimony: 1-2 hours Page 2 of 6 Anticipated Subject of Testimony: Mr. Rosenbaum is expected to testify regarding the results of a study of the Paragraph 19 document collection related to the named party plaintiffs and their stipulated predecessors in interest. 6. Fritz Scheuren, Ph.D.* Senior Vice President, Statistics National Opinion Research Center (NORC) at the University of Chicago 55 East Monroe Chicago, IL 60603 Estimated Time for Direct Testimony: 2-3 hours Anticipated Subject of Testimony: Dr. Scheuren is expected to testify regarding NORC’s statistical analysis of collections, disbursements, and balances within the IIM system. Dr. Scheuren is also expected to testify regarding plaintiffs’ calculation of alleged benefit to the government. II. Witnesses Defendants May Call to Testify at Trial: (Witnesses expected to provide expert testimony denoted with an asterisk) 1. Frank Banda, C.P.A.* Reznick Group, P.C. Principal, Government Services Practice 7700 Old Georgetown Road Suite 400 Bethesda, MD 20814-6224 Estimated Time for Direct Testimony: 1 hour Anticipated Subject of Testimony: Mr. Banda may testify regarding his review of GAO and Treasury Settlement Packages and his opinions regarding the nature of the examination work performed by GAO and Treasury, the certifications provided by GAO and Treasury, and the relevance of the examinations and conclusions to the IIM system. 2. Ronald Cymbor Director, Financial Processing Division Financial Operations Financial Management Service 3700 East-West Highway Hyattsville, MD 20782 3. Gary Grippo Acting Fiscal Assistant Secretary, Deputy Assistant Secretary for Fiscal Operations and Policy Department of the Treasury Estimated Time for Direct Testimony: 1 hour Anticipated Subject of Testimony: Mr. Cymbor may testify regarding CP&R data. Pennsylvania Ave, NW Washington, D.C. Estimated Time for Direct Testimony: 1-2 hours Anticipated Subjects of Testimony: Mr. Grippo may testify regarding the Department of the Treasury's cash management practices, the maturity of Treasury securities, and interest rates associated with Treasury securities. 4. John H. Langbein* Sterling Professor of Law & Legal History Yale Law School 127 Wall Street New Haven, CT 06511 Estimated Time for Direct Testimony: 1 hour Anticipated Subject of Testimony: Professor Langbein, an expert in remedial standards in trust fiduciary matters, may be called to provide expert testimony to respond to opinions of Plaintiffs’ proffered legal experts, Doug Laycock and Doug Rendleman. 5. David B. Lasater, Ph.D, C.P.A.* Senior Managing Director, Forensic and Litigation Consulting FTI Consulting, Inc. First City Tower 1001 Fannin, Suite 525 Houston, Texas 77002 Estimated Time for Direct Testimony: 1 hour Anticipated Subject of Testimony: Dr. Lasater may testify regarding Plaintiffs’ calculation of alleged benefits conferred upon the government and other matters proffered by Plaintiffs’ expert witnesses. 6. Ali Mushtaq Statistical Consultant National Opinion Research Center (NORC) at the University of Chicago 55 East Monroe Chicago, IL 60603 Anticipated Subject of Testimony: Mr. Mushtaq may testify regarding his participation in analytic work conducted by NORC with regard to Treasury and GAO Settlement Packages maintained at the National Archives and Records Administration ("NARA") facility in College Park, Maryland, and leases maintained at the NARA Great Lakes Federal Records Center in Chicago, Illinois. 7. Katherine L. Ramirez On-Site Manager at the American Indian Records Repository Office of Historical Trust Accounting Department of the Interior 17501 West 98th Street, Suite 39-48 Lenexa, KS 66219 Estimated Time for Direct Testimony: 1-2 hours Anticipated Subject of Testimony: Ms. Ramirez may testify regarding BIA’s and OST’s procedures and practices related to the collection, posting, and disbursement of money received into the IIM system. 8. Robert J. Winter, C.P.A. Director, Office of Trust Reporting and Reconciliation Office of the Special Trustee Department of the Interior 4400 Masthead Street, N.E. Albuquerque, NM 87109 Estimated Time for Direct Testimony: 1-2 hours Anticipated Subject of Testimony: Mr. Winter may testify regarding the reporting and reconciliation of IIM receipts and disbursements, the flow and use of receipt and disbursement information between Treasury and Interior, and current and recent IIM accounting practices and procedures. 9. Jeff Zippin Deputy Director Office of Historical Trust Accounting 1801 Pennsylvania Avenue, N.W., Suite 416 Washington, DC 20006 Estimated Time for Direct Testimony: 1-2 hours Anticipated Subject of Testimony: Mr. Zippin may testify regarding the Department of Interior’s disbursement of funds through the resolution of Special Deposit Accounts. In addition to the above, Defendants reserve the right to call any witness designated by Plaintiffs in their Witness Lists [Dkt. Nos. 3529, 3533]. Dated: May 30, 2008 Respectfully submitted, GREGORY G. KATSAS Acting Assistant Attorney General MICHAEL F. HERTZ Deputy Assistant Attorney General J. CHRISTOPHER KOHN Director /s/ Robert E. Kirschman, Jr. ROBERT E. KIRSCHMAN, JR. Deputy Director (D.C. Bar No. 406635) JOHN T. STEMPLEWICZ Senior Trial Counsel JOHN WARSHAWSKY Senior Trial Counsel (D.C. Bar No. 417170) Trial Attorneys Commercial Litigation Branch Civil Division P.O. Box 875 Ben Franklin Station Washington, D.C. 20044-0875 Telephone: (202) 616-0328 Facsimile: (202) 514-9163 CERTIFICATE OF SERVICE I hereby certify that, on May 30, 2008 the foregoing Defendants’ List of Witnesses and Expected Subjects of Testimony 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