GAO Survey of Accounting System of the Bureau of Indian Affairs, Department of the Interior

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.