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FGMSD-75-25 1 (1975-04-08)

handle is hein.gao/gaobabklo0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFIICE WASHINGTON D.C. 20548 DI VISION 000 F PPAU4CMA. AND GEIERAL. MAwAonMSmnf STUDIZIS B- 48120 Mr. Curtis J. Berklund LM089373 Director Bureau of Land Management Department of the Interior Dear Mr. Berklund: We surveyed the Bureau of Land Management's (Bureau) accounting system to determine if it was being operated in accordance with the system design approved by tie Comptroller General in August 1971. Our work was performed at the Denver Service Center, the Colorado State and Grand Junction Di ;trict Offices, and the Bureau's head- quarters in Washington, D. C. We observed, and made limited tests of, the procedures used to control and account for revenues and collec- tions, disbursements, obligations, and property; the accounting pro- cedures used in maintaining the general ledger, including property accounts, liabilities and accruals; and the extent to which internal and external reports were derived from the accounting records. Our survey included a test of the controls in the automated payroll system utilized by the Bureau. Except as noted in this report, the aspects of the accounting system that we observed were being operated in accordance with the system design approved by the Comptroller General and appear to be substantially in compliance with the principles, standarcs, and re- lated requirements currently prescribed by the Comptrollr General in Title 2 of the GAO Policy and Procedures Manual for Guidance of Federal Agencies. The areas noted in this report were discussed with Bureau officials at a close-out conference held October 3, 1974, in Denver. IMPROVEMENTS NEEDED IN ACCOUlTING FOR EASEMENTS AND RIGHTS-OF-WAY Easements and rights-of-way acquired by the Bureau were com- mingled in a general ledger control account with roads owned outright .uii TI mIwwl FGM S D - 7 5-2 5

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