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089384 1 (1975-10-14)

handle is hein.gao/gaobacviw0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE 0 3 j REGIONAL OFFICE q SUITE 300-D, 2420 W. 26TH AVENUE DENVER, COLORADO 80211 OCT 1 4 19/5 Mr. A. W. Bartlett, Acting Chief Division of Accounting Management Bureau of Indian Affairs P.O. Box 127 K 6S Albuquerque, New Mexico 87103 Dear Mr. Bartlett: Section 112(c) of the Budget and Accounting Procedures Act of 1950 requires us to review the accounting systems of executive agencies. We surveyed the Bureau of Indian Affairs (BIA) accounting system and evaluated its system of internal controls. Our work was conducted at the Division of Accounting Management, the Albuquerque Area Office, and three agency offices in Albuquerque, New Mexico. We concentrated on the areas of revenues and collections, obligations and disbursements, and personal property. On June 23, 1975, we discussed all matters observed during our survey with you and your staff. We are sending a letter to the Secretary of the Interior discussing matters we believe require his attention. Examples are control over advances and receivables, timely recording and reporting of obligations, and lack of action on previous Office of Audit and Investigation (OAI) recommendations. Items for which you have taken or agreed to take corrective action plus those for which the decision for corrective action is still needed are discussed below. Improvements initiated for controlling imprest fund allowances As of March 31, 1975, the total liability for imprest fund advances recorded in BIA's general ledger was overstated $147,476. Using informa- tion from the Treasury Regional Disbursing Office, Denver, Colorado, and various BIA offices, we determined the total imprest fund liability was $379,799 at March 31, 1975. The balance recorded in the general ledger was $527,275. 19 ~3~J

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