Financial Management:
Interior's Efforts to Reconcile Indian Trust Fund Accounts and Implement Management Improvements
T-AIMD-96-104: Published: Jun 11, 1996. Publicly Released: Jun 11, 1996.
Additional Materials:
- Full Report:
Contact:
GAO discussed the Department of the Interior's efforts to reconcile Indian trust fund accounts, focusing on: (1) its efforts to implement trust fund management improvements; and (2) the usefulness of a legislated settlement process for resolving unsettled account balances. GAO noted that: (1) $2.4 billion in receipt and disbursement transactions could not be traced to supporting documentation at the end of fiscal year 1995; (2) Interior did not disclose the methodology used in the reconciliation process in its reconciliation report, or discuss the extent to which substitutions were made to lease samples; (3) 2 tribes have accepted their account reconciliations, 3 tribes are disputing their reconciliation results, and the remaining 275 tribes are undecided; (4) a legislated settlement process could be used to resolve disputes concerning tribal account balances; (5) this legislation would include a mediation process, and if needed, binding arbitration; (6) Interior's trust fund management, and accounting systems controls do not ensure accurate trust fund accounting and asset management; (7) Interior will face costly reconciliations and settlements in the future if it does not correct its trust fund management problems; and (8) Interior needs comprehensive planning, management commitment across all Indian trust program offices, and additional resources to resolve trust fund management problems.
Mar 12, 2018
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Chemical Innovation:
Technologies to Make Processes and Products More SustainableGAO-18-307: Published: Feb 8, 2018. Publicly Released: Mar 12, 2018.
Feb 22, 2018
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Wildlife and Sport Fish Restoration:
Competitive Grant Programs Managed Consistently with Relevant Regulations, but Monitoring Could Be ImprovedGAO-18-303: Published: Feb 22, 2018. Publicly Released: Feb 22, 2018.
Jan 26, 2018
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Water and Wastewater Workforce:
Recruiting Approaches Helped Industry Hire Operators, but Additional EPA Guidance Could Help Identify Future NeedsGAO-18-102: Published: Jan 26, 2018. Publicly Released: Jan 26, 2018.
Jan 19, 2018
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Offshore Seismic Surveys:
Additional Guidance Needed to Help Ensure Timely ReviewsGAO-18-342T: Published: Jan 19, 2018. Publicly Released: Jan 19, 2018.
Jan 4, 2018
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Offshore Seismic Surveys:
Additional Guidance Needed to Help Ensure Timely ReviewsGAO-18-60: Published: Dec 11, 2017. Publicly Released: Jan 4, 2018.
Dec 22, 2017
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Natural Gas Storage:
Department of Transportation Could Take Additional Steps to Improve Safety Enforcement PlanningGAO-18-89: Published: Nov 22, 2017. Publicly Released: Dec 22, 2017.
Dec 13, 2017
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Climate Change Adaptation:
DOD Needs to Better Incorporate Adaptation into Planning and Collaboration at Overseas InstallationsGAO-18-206: Published: Nov 13, 2017. Publicly Released: Dec 13, 2017.
Nov 15, 2017
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Plutonium Disposition:
Observations on DOE and Army Corps Assessments of the Mixed Oxide Fuel Fabrication Facility ContractGAO-18-122R: Published: Nov 15, 2017. Publicly Released: Nov 15, 2017.
Nov 2, 2017
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Strategic Petroleum Reserve:
Preliminary Observations on the Emergency Oil StockpileGAO-18-209T: Published: Nov 2, 2017. Publicly Released: Nov 2, 2017.
Oct 30, 2017
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Stormwater Management:
EPA Pilot Project to Increase Use of Green Infrastructure Could Benefit from Documenting Collaborative AgreementsGAO-17-750: Published: Sep 28, 2017. Publicly Released: Oct 30, 2017.
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