Department of the Interior System of Recording, Billing, and Collecting Accounts Receivable

FGMSD-77-66: Published: Feb 3, 1978. Publicly Released: Feb 3, 1978.

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At September 30, 1976, the Bureau of Land Management, Bureau of Reclamation, and U.S. Geological Survey reported accounts receivable from the public of $45,026,000.

There is a need for more accurate recording and reporting of accounts receivable and better followup of delinquent accounts. At one or more of the agencies reviewed, recorded receivables were not accurate, allowances were not established for uncollectible accounts receivable, and delinquent accounts were not promptly identified for followup actions.

Recommendation for Executive Action

  1. Status: Closed

    Comments: Please call 202/512-6100 for additional information.

    Recommendation: The Secretary of the Interior should: stress to agencies the need for more accurate recording and reporting of accounts receivable, require agencies to establish appropriate allowances for uncollectible accounts receivable, assure that the Bureau of Land Management and Geological Survey age all accounts receivable periodically and take aggressive action to collect delinquent accounts, advise all Interior agencies of the need to follow established procedures to insure timely collection action, and require the Geological Survey to revise its manual to specify time periods for collection actions to be taken on oil and gas leases.

    Agency Affected:


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