About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

FGMSD-80-88 1 (1980-10-02)

handle is hein.gao/gaobabbch0001 and id is 1 raw text is: I3H45r UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON. D.C. 20548 • NVISION OF 1NANCAL AND SEMA L MAtAGrMW4fT S-ruIm OCTOBER 2, 1980 B- OO248 The Honorable Cecil D. Andrus The Secretary of the Interior 113456 Dear Mr. Secretary: Subject: zireau of Indian Affairs Violated Anti- Deficiency Act in 197Y/(FGMSD-80-88) This letter discusses a Bureau of Indian Affairs viola- tion of the Anti-Deficiency Act in fiscal 1977 which, on the basis of evidence presently available, was an overobligation of at least $186,000 but perhaps as much as $13 million. This co dition was not reported to the Office of Management and Bu get and the Congress as required by law, and because prob- le s permitting the violation prevailed throughout most of fiscal 1978, the Bureau may have had another Anti-Deficiency Act violation that year. Details of the violation are pre- sented in enclosure I and summarized briefly below. The Anti-Deficiency Act was violated when the Bureau ex- ceeded its fiscal 1977 obligational authority for the Opera- tion of Indian Programs Appropriation. The Bureau recognized as early as September 1977 that the appropriation was over- obligated, and in a January 1978 memorandum advised its area directors on how to deal with the situation. Yet, as of July 1980 the overobligation had not been reported to the Presi- dent through the Office of Management and Budget, or to the Congress. BUREAU'S ACTIONS ON THE VIOLATION At one point, the Bureau's records showed an overobliga- tion of $186,000 and indicated the possibility of overobliga- tion of as much as $13 million. The exact amount cannot be readily established because, in an attempt to alleviate the overobligation and avoid requesting a deficiency appropria- tion, the Bureau made a series of questionable adjustments. First, before closing their books for fiscal 1977, Bureau officials dropped hundreds of valid obligations from the rec- ords and transferred many of them to the fiscal 1978 appro- priation. The effort fell about $186,000 short of keeping (906290)

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most