Financial Management:

Bureau of Indian Affairs' Efforts to Implement New Accounting System

AFMD-90-60: Published: May 24, 1990. Publicly Released: Jun 26, 1990.

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Pursuant to a congressional request, GAO monitored the Bureau of Indian Affairs' (BIA) conversion to a new accounting system.

GAO found that BIA: (1) prepared a system implementation and conversion plan; (2) experienced system testing and training delays, primarily due to a lack of computers and an acceptable telecommunications system; (3) believed that it could meet its planned implementation date and would only delay implementation if it experienced additional problems; and (4) planned to use a telecommunications system other than the one directed by the Department of the Interior because the systems were not compatible.

Recommendation for Executive Action

  1. Status: Closed - Implemented

    Comments: In January 1991, OMB and Interior collaborated on a plan to correct BIA management problems, particularly in its accounting system. BIA fully implemented its new appropriated fund accounting system (AFS) in October 1991 as planned, after testing and training.

    Recommendation: The Secretary of the Interior should direct BIA to fully test the new accounting system and train its users before system implementation.

    Agency Affected: Department of the Interior


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