Skip to main content

Bureau of Indian Affairs Violated Antideficiency Act in 1977

FGMSD-80-88 Published: Oct 02, 1980. Publicly Released: Oct 02, 1980.
Jump To:
Skip to Highlights

Highlights

A Bureau of Indian Affairs violation of the Antideficiency Act in fiscal year 1977 was an overobligation of at least $186,000, but perhaps as much as $13 million. It was not reported to the Office of Management and Budget and to Congress as required by law, and because problems permitting the violation prevailed throughout most of fiscal 1978, the Bureau may have had another Antideficiency Act violation that year. The Antideficiency Act was violated when the Bureau exceeded its fiscal 1977 obligational authority for the operation of Indian programs appropriation.

Recommendations

Recommendations for Executive Action

Agency Affected Recommendation Status
Department of the Interior The Secretary of the Interior should have the review completed on the current year closing to make certain that fund shortages related to the violation are not shifted to future years' appropriations.
Closed – Not Implemented
This recommendation was made to ensure that the Bureau properly accounted for money by fiscal year after the violation. This requirement is only for a 2 year period; then unliquidated obligations are transferred to merged accounts in which funds are available without regard to fiscal year designation. The Bureau said it performed the recommended review on its 1980 appropriations, but it did not.
Department of the Interior The Secretary of the Interior should ensure that the Bureau redesigns its accounting system to include appropriate fund controls and submits the revised system to GAO for approval as soon as practicable.
Closed – Not Implemented
The Bureau has not revised its accounting system as promised. However, GAO has made essentially the same recommendation on September 8, 1982, in a similar report.
Department of the Interior The Secretary of the Interior should require the Bureau to use its planned interim aproach to validate fund availability until the redesigned system is operational.
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Interior The Secretary of the Interior should make sure the violation is reported as soon as practicable to the President and Congress as required by 31 U.S.C. 665(i)(2).
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Full Report

Office of Public Affairs

Topics

Accounting systemsAppropriated fundsBudgetingDeficiency appropriationsFinancial managementFunds managementInformation disclosureObligated budget balancesPurchase ordersIndian programs