Bureau of Indian Affairs' Use of Selected Aspects of Its Fiscal Year 1984 Appropriated Funds
AFMD-85-74: Published: Sep 6, 1985. Publicly Released: Sep 11, 1985.
- Full Report:
In response to a congressional request, GAO reviewed the Bureau of Indian Affairs' planned and actual use of its fiscal year (FY) 1984 spending authority.
GAO found that, overall, the Bureau allocated FY 1984 appropriations earmarked for social services and law enforcement activities in accordance with their financial plans and congressional expectations. The Bureau headquarters and area offices obligated the funds according to financial plans but deviated from these plans at the agency or tribal level. However, GAO found that the Bureau's automated accounting system did not provide information needed for the Bureau's management, control, and use of appropriated funds. Because of design and operating weaknesses, the system does not provide the information managers need to ensure that operations track financial plans and reliably report on the financial results of operations. Unless these problems are addressed, the Bureau will have difficulty in meeting the fund control and financial reporting requirements of proposed legislation.