25 CFR § 2.801 - What terms do I need to know for this subpart?

---
identifier: "/us/cfr/t25/s2.801"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "25 CFR § 2.801 - What terms do I need to know for this subpart?"
title_number: 25
title_name: "Indians"
section_number: "2.801"
section_name: "What terms do I need to know for this subpart?"
chapter_name: "BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR"
subchapter_number: "A"
subchapter_name: "PROCEDURES AND PRACTICE"
part_number: "2"
part_name: "APPEALS FROM ADMINISTRATIVE DECISIONS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "43 U.S.C. 1457; 25 U.S.C. 9; 5 U.S.C. 301."
regulatory_source: "88 FR 53779, Aug. 9, 2023, unless otherwise noted."
cfr_part: "2"
---


# 2.801 What terms do I need to know for this subpart?

*Account holder* means a Tribe or a person who owns the funds in a Tribal or Individual Indian Money (IIM) account that is maintained by the Secretary.

*Appeal of the Decision on the Objection to the Statement of Performance (“Appeal”)* means your appeal of the decision-maker's decision.

*Basis of Objection to the Statement of Performance (“Basis of Objection”)* means the documentation you submit supporting your Objection to the Statement of Performance.

*BTFA* means the Bureau of Trust Funds Administration.

*BTFA's Ruling* means the ruling issued by Director, BTFA on your Appeal of the decision-maker's decision.

*Decision on the Objection to the Statement of Performance (“Decision”)* means the decision-maker's decision on your Objection to the Statement of Performance.

*Decision-maker* means the Director, Office of Trust Analysis and Research within the Bureau of Trust Funds Administration who reviews your Objection to the Statement of Performance.

*Objection to the Statement of Performance (“Objection”)* means the document you submit to the decision-maker, alleging errors in your Statement of Performance.

*Reviewing official* means the Director, BTFA.

*Statement of Performance (SOP)* means the document that is issued to each account holder that identifies:

(1) The source, type, and status of the funds;

(2) The beginning balance;

(3) The gains and losses;

(4) Receipts and disbursements; and

(5) The ending balance.