Review of Yearend Spending Practices

During a review of yearend spending practices, GAO found 22 procurement actions at the Albuquerque Area Office of the Bureau of Indian Affairs that appeared to violate various appropriation provisions.

GAO found cases in which contracts or modifications were funded with expired appropriations and improperly recorded as obligations in the prior fiscal year. Annual appropriations were used to purchase products or services which did not appear to fulfill a bona fide need of that fiscal year. Eight contracts were fully funded contracts to which additional funds were added without increasing the amount of services to be provided, and with no request for additional funds from the contractor or any indication of a bona fide need. In two contracts, additional funds were added without a written agreement between the Government and the contractor to support the obligation.