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Financial Management: Bureau of Indian Affairs' Efforts to Implement New Accounting System

AFMD-90-60 Published: May 24, 1990. Publicly Released: Jun 26, 1990.
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Highlights

Pursuant to a congressional request, GAO monitored the Bureau of Indian Affairs' (BIA) conversion to a new accounting system.

Recommendations

Recommendations for Executive Action

Agency Affected Recommendation Status
Department of the Interior The Secretary of the Interior should direct BIA to fully test the new accounting system and train its users before system implementation.
Closed – Implemented
In January 1991, OMB and Interior collaborated on a plan to correct BIA management problems, particularly in its accounting system. BIA fully implemented its new appropriated fund accounting system (AFS) in October 1991 as planned, after testing and training.

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IT acquisitionsBilling proceduresCentralizationEmployee trainingFederal agency accounting systemsFinancial managementGovernment collectionsInternal controlsSystems evaluationTestingSystems testing