GAO Survey of Accounting System of the Bureau of Indian Affairs, Department of the Interior

A survey was made of the accounting system for the Bureau of Indian Affairs. GAO observed and made limited tests of the procedures used to control and account for revenues and collections, disbursements, obligations, and property. The survey also included a test of the controls of the Bureau's personnel payroll system. In addition, the internal and external reports derived from the accounting system were tested. The survey showed there were opportunities to improve the Bureau's accounting system.

The Bureau needs improvement in the following areas: controlling receivables and advances; recording and reporting obligations; taking available discounts; controlling and documenting its automated personnel payroll system; and managing and accounting for personal property. Control over recording of obligations can be improved through: more timely recording of obligations at the area office level; prompt monthly reconciliations of area office records to the Administrative Services Center (ADC) monthly fund status reports; and closer adherence to requirements for recording, reporting, and controlling obligations. Additional computer system controls are needed to prevent improper payments to employees.

Recommendations

Our recommendations from this work are listed below with a Contact for more information. Status will change from "In process" to "Open," "Closed - implemented," or "Closed - not implemented" based on our follow up work.

Director: No director on record Team: No team on record Phone: No phone on record