Case 1:96-cv-01285-JR Document 3447 Filed 10/29/2007 Page 1 of 3 
UNITED STATES DISTRICT COURT 
FOR THE DISTRICT OF COLUMBIA 

ELOUISE PEPION COBELL, et al.,  : :  
Plaintiffs,  : :  
v.  : :  Civil Action No. 96-1285 (JR)  
DIRK KEMPTHORNE, Secretary ofthe Interior, et al.,  : : :  
Defendants.  : 

ORDER 

The parties are hereby ORDERED to submit proposed 
findings of fact and conclusions of law no later than 
November 30, 2007. The proposed findings of fact should be 
prepared using the attached template, but the parties’ 
submissions are not restricted to the topics listed therein. It 
is SO ORDERED.

 JAMES ROBERTSON 
United States District Judge 

Case 1:96-cv-01285-JR Document 3447 Filed 10/29/2007 Page 2 of 3 

Cobell v. Kempthorne, 96-1285
Template for Proposed Findings of Fact 

I. Background/ Development of 2007 HSA Plan

a. 	
Accounting systems used by DOI in the
administration of IIM trust accounts;
inconsistencies between agency and regional
offices; destruction of documents


b. 	
Predecessor historical accounting plans


c. 	
IIM-related projects preceding those in the 2007
Plan (Paragraph 19 project, mass cancellation
project, 20 year tribal reconciliation project,
TIME project, Straw Man project, various audits,
etc.)


d. 	
Establishment of AIRR in Lenexa 


e. 	
Changes to historical accounting project reflected
in 2007 Plan 


f. 	
Rationale for 2007 Plan 



II. Areas within the scope of the 2007 HSA Plan

a. 	
Information contained within historical statements 
of account 


b. 	
Beneficiaries receiving HSAs under 2007 HSA Plan


c. 	
Transactions to be reconciled under 2007 HSA Plan 


I. 	Judgment/Per Capita Accounts

ii. 	Land-Based Accounts 

1. 	
“Electronic Ledger Era” (1985-2000) –
completed as a result of the Litigation
Support Accounting project


2. 	
“Paper Ledger Era” (pre-1985)




d. 	
Reconciliation process


I. 	Accounting Standards Manual

ii. 	Materials relied upon

iii. Systems relied upon

iv. 	
Contractors involved 


v. 	
Error rate; definition of “error”



vi. 	Data from Eastern Region reconciliation
project


e. 	
Mailing HSAs to beneficiaries


f. 	
Anticipated administrative appeals process


g. 	
Data Completeness Validation project


I. 	DCV work completed as of Sept. 30, 2007
report

ii. 	Evidence regarding percentage of missing data
restored through the DCV project thus far


h. 	
Posting Test/Land-to-Dollars Test


I. 	Pilot test at Horton Agency - conclusions,
limitations 

ii. 	Plans for future posting tests 


I. 
Interest Recalculation Project


j. 
Land Title Records Office Test 



Case 1:96-cv-01285-JR Document 3447 Filed 10/29/2007 Page 3 of 3 
III. Areas outside the scope of the 2007 HSA Plan

a. b.  Account sampling (i.e., reconciliation of alltransactions within sampled accounts)Reconciliation of account balances  
c. d. e.  Reconciliation of opening balancesReconciliation of DOI records and Treasury recordsAsset statements  
f. g.h.  Special Deposit AccountsPredecessor accounts Probate determinations  

I. 	Cadastral surveys

j. 	
IIM trust funds managed by compacting/contracting
tribes utilizing their own record systems


k. 	
Direct pay accounts


l. 	
Routine collection of third party records


m. 	
Analysis of MMS systems


n. 	
Administrative fees deducted from IIM accounts 


o. 	
Youpee escheated interests


p. 	
Accounts and transactions outside the temporal
scope of the HSA Plan 



IV. 
Cost of performing the historical accounting


a. 	
Cost of historical accounting work completed so
far 


b. 	
Anticipated cost of completing 2007 HSA Plan


c. 	
Estimated cost of performing the accounting
demanded by the plaintiffs


d. 	
Congressional appropriations for HSA work 




V. 
Throughput


a. 	
Total amount of money collected by the government
on behalf of IIM beneficiaries 


b. 	
Total amount of money distributed to IIM
beneficiaries 





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