GAO Survey of Accounting System of the Bureau of Indian Affairs, Department of the Interior
FGMSD-76-15: Published: Mar 11, 1976. Publicly Released: Mar 11, 1976.
Additional Materials:
- Full Report:
Contact:
A survey was made of the accounting system for the Bureau of Indian Affairs. GAO observed and made limited tests of the procedures used to control and account for revenues and collections, disbursements, obligations, and property. The survey also included a test of the controls of the Bureau's personnel payroll system. In addition, the internal and external reports derived from the accounting system were tested. The survey showed there were opportunities to improve the Bureau's accounting system.
The Bureau needs improvement in the following areas: controlling receivables and advances; recording and reporting obligations; taking available discounts; controlling and documenting its automated personnel payroll system; and managing and accounting for personal property. Control over recording of obligations can be improved through: more timely recording of obligations at the area office level; prompt monthly reconciliations of area office records to the Administrative Services Center (ADC) monthly fund status reports; and closer adherence to requirements for recording, reporting, and controlling obligations. Additional computer system controls are needed to prevent improper payments to employees.
Nov 16, 2020
-
Financial Audit:
Bureau of Consumer Financial Protection's FY 2020 and FY 2019 Financial StatementsGAO-21-174R: Published: Nov 16, 2020. Publicly Released: Nov 16, 2020. -
Financial Audit:
Federal Housing Finance Agency's FY 2020 and FY 2019 Financial StatementsGAO-21-201R: Published: Nov 16, 2020. Publicly Released: Nov 16, 2020. -
Financial Audit:
Securities and Exchange Commission's FY 2020 and FY 2019 Financial StatementsGAO-21-192R: Published: Nov 16, 2020. Publicly Released: Nov 16, 2020.
Nov 10, 2020
-
Financial Audit:
IRS's FY 2020 and FY 2019 Financial StatementsGAO-21-162: Published: Nov 10, 2020. Publicly Released: Nov 10, 2020. -
Financial Audit:
Office of Financial Stability's (Troubled Asset Relief Program) FY 2020 and FY 2019 Financial StatementsGAO-21-173R: Published: Nov 10, 2020. Publicly Released: Nov 10, 2020.
Nov 9, 2020
-
Financial Audit:
Bureau of the Fiscal Service's FY 2020 and FY 2019 Schedules of Federal DebtGAO-21-124: Published: Nov 9, 2020. Publicly Released: Nov 9, 2020.
Nov 6, 2020
-
FY 2020 Excise Tax:
Agreed-Upon Procedures Related to Distributions to Trust FundsGAO-21-163R: Published: Nov 6, 2020. Publicly Released: Nov 6, 2020.
Oct 13, 2020
-
DOD Financial Management:
Continued Efforts Needed to Correct Material Weaknesses Identified in Financial Statement AuditsGAO-21-157: Published: Oct 13, 2020. Publicly Released: Oct 13, 2020.
Sep 30, 2020
-
Financial Management:
DOD Needs to Implement Comprehensive Plans to Improve Its Systems EnvironmentGAO-20-252: Published: Sep 30, 2020. Publicly Released: Sep 30, 2020.
Sep 9, 2020
-
Defense Real Property:
DOD-Wide Strategy Needed to Address Control Issues and Improve Reliability of RecordsGAO-20-615: Published: Sep 9, 2020. Publicly Released: Sep 9, 2020.
Looking for more? Browse all our products here