Identifying and denying fraudulent or otherwise invalid claims among tens of thousands of claims submitted is a daunting task. The parties charged with carrying out the terms of the Pigford II settlement have designed and operated a system of internal control that, in general, provides reasonable assurance of identifying and denying fraudulent or otherwise invalid claims. There is an absence, how

GAO provided information on establishing core competencies for financial managers who work in the federal government. This document defines the context for financial management core competencies which constitute financial managers' primary professional knowledge and skills.

Pursuant to a Department of the Interior request, GAO answered questions on two recommendations concerning the reconciliation of Indian trust fund accounts. GAO noted that: (1) its recommendation for an additional reconciliation procedure would ensure that earned revenues are billed and collected and would not delay the Bureau of Indian Affairs' (BIA) current reconciliation process; (2) reconcili

GAO discussed the Bureau of Indian Affairs' (BIA) management of the Indian Trust Funds, focusing on: (1) BIA efforts to correct past problems; (2) operational problems that still need to be addressed; and (3) provisions in Native American trust fund legislation that can assist BIA in resolve trust fund management problems. GAO noted that: (1) BIA has experienced problems in upholding its fiduciar

GAO discussed the Bureau of Indian Affairs' (BIA) management of Indian trust funds, focusing on: (1) BIA actions to correct past trust fund operational problems; and (2) proposed trust fund legislation. GAO noted that: (1) BIA could not meet its fiduciary responsibility of ensuring that proper controls and accountability are maintained over Native American trust fund accounts; (2) the Office of M

GAO discussed the Bureau of Indian Affairs' (BIA) management of the Indian Trust Funds. GAO noted that: (1) BIA has had difficulty in fulfilling its fiduciary responsibility to ensure that proper control and accountability are maintained over each trust fund account; (2) the Office of Management and Budget (OMB) has placed BIA trust fund accounting on its high-risk list; (3) BIA trust fund manage

GAO discussed the Bureau of Indian Affairs' (BIA) progress in reconciling the Indian Trust Fund accounts and developing a strategic plan for trust fund financial management improvement. GAO noted that: (1) trust fund management problems include erroneous allocation of receipts, erroneous payments to account holders, failure to consistently invest trust fund balances, and failure to pay interest;

GAO found that the financial statements fairly presented the financial position of the minority printing clerk as of September 30, 1983 and 1982, and the results of its operations and changes in its financial position for the years then ended, in conformity with generally accepted accounting principles. GAO found that financial accounting policies were applied on a consistent basis.

GAO found that the financial statements fairly presented the financial position of the minority printing clerk as of September 30, 1982 and 1981, and the results of its operations and changes in its financial position for the years then ended, in conformity with generally accepted accounting principles. GAO found that financial accounting policies were applied on a consistent basis.

GAO found that: (1) accounting records and reports were unreliable, due to problems such as the failure to keep general ledgers and subsidiary ledgers in agreement, to promptly input accounting transactions, and to reconcile obligation balance differences between the centralized accounting system and obligations records maintained by program and field offices; (2) receivables, payables, and advan