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[Propriety of Certain BIA Accounting Practices Regarding Trust Account Overdrafts]

B-219235 Mar 23, 1988
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Highlights

The Bureau of Indian Affairs (BIA) requested a decision concerning the: (1) propriety of transferring funds from an appropriations account to avoid overdrafts of trust accounts through erroneous and corrective payments; and (2) liability of the accounting officers making the erroneous and corrective payments. GAO held that: (1) the BIA procedure to avoid trust account overdrafts was appropriate and consistent with prior Comptroller General decisions; and (2) since the corrective payments were not considered improper, only the accounting officer that made the initial erroneous payment was personally liable, but could receive relief, if appropriate. Accordingly, BIA may use appropriations account transfers to avoid overdrafts in trust accounts.

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