Fish and Wildlife Service: Investigation of Alleged Accounting Violations
AFMD-86-61
Published: Jul 02, 1986. Publicly Released: Aug 05, 1986.
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Highlights
In response to a congressional request, GAO examined the U.S. Fish and Wildlife Service's (FWS) fiscal year (FY) 1983 financial reports to determine their accuracy and whether any inaccuracies that may have occurred were due to official misconduct.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Department of the Interior | The Secretary of the Interior should require FWS to adjust its accounting records to charge the contract modifications to the FY 1983 account. |
Action has been directed by the Secretary.
|
| Department of the Interior | The Secretary of the Interior should require FWS to report a violation of the Antideficiency Act unless FWS can identify and justify further adjustments that show an overobligation does not exist. Any such adjustments should be verified by the Office of Inspector General or another party deemed by the Secretary to be sufficiently independent. |
The Secretary directed that Antideficiency Act violation reports be filed with the President and Congress. The Secretary signed the anti-deficiency report on July 7, 1987.
|
| Department of the Interior | The Secretary of the Interior should require FWS to incorporate into its standard operating procedures the requirement that all regional offices are to perform monthly reconciliations of their financial reports. |
The Secretary directed all regional offices to perform monthly reconciliations of financial reports, but has not specified that the requirement be incorporated into FWS standard operating procedures.
|
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Topics
Accounting errorsAppropriation accountsFinancial managementFinancial recordsWildlifeContract modificationsAccounting systemsAccounting recordsRecreation areasAccounting principles