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Surface Mining: Complete Reconciliation of the Abandoned Mine Land Fund Needed

RCED-89-35 Published: Oct 28, 1988. Publicly Released: Nov 29, 1988.
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Highlights

Pursuant to a congressional request, GAO reviewed the Department of the Interior's Office of Surface Mining Reclamation and Enforcement's (OSMRE) 1988 reconciliation of the Abandoned Mine Reclamation Fund, commonly known as the Abandoned Mine Land (AML) Fund.

Recommendations

Recommendations for Executive Action

Agency Affected Recommendation Status
Department of the Interior The Secretary of the Interior should direct the Director, OSMRE, to: (1) modify the accounting system to identify expenditures charged against the state and federal share balances of the AML Fund and specify in the grant agreement the source of the grant funds; (2) reconcile the AML Fund balances using historical allocation formulas and corrected input data to assure their accuracy for use in making future grant allocations; and (3) develop written AML Fund allocation policies and procedures, clearly document all actions affecting state allocations, and independently verify the allocation of grant funds to the states.
Closed – Implemented
OSMRE has completed action on the first and third recommendations. Action was completed on the second recommendation in August 1989.

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Topics

Appropriated fundsFederal agency accounting systemsstate relationsFormula grantsFunds managementGrant administrationInternal controlsStatistical methodsSurface mining land reclamationSystems evaluation