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FGMSD-76-15 1 (1976-03-11)

handle is hein.gao/gaobaabnf0001 and id is 1 raw text is: U0m1iEr) STATES GENEPAL ACCO'UNMING OFFICE 92 A, . WASiqiNGTON, D.C. Z0548 DIVISION fI P-NrfAL AP'dt ,, W_. M.,A,- ,N o IDIA R I 1 1j7 B-48120 Thc Sccretary ef the Interior 11 Lm09921 Dear Mr. Secretary: This report presents the results of our survey o tie Bureau of Indian Affairs' accounting system. The Bureau is presently redesigning its accounting system pursuant to its statement of accounting principles and standa:ds approv'ed by the Comptroller General in November 1972. Our survey aas made at the Alministrative Services Cen- ter (ASC), where the Bureau's accounting system is main- tained, at the Albuquerque Area Office, and at three agency offices, all in Albuquerque, New Mexico. Our si,,;vey in- cluded an cvaluation of internal tontrols in the accounting ,yste-r. Our survey showed that the Bu:eau ne-eds improvement in (1) controllinq receivaoles and advances, (2) recording and reporting obligations, (3) taking available discounts, (4) controlling and documenting its aut'omated personnel- payroll system, end (5) managing and accounting for personal property. JWe also noted that the 3ureau has not taken ade- quate action on recommendations made by tie Department's Office of Audit and Investigation (OAI). Since 1970 OAI has issued three reports on reviews of the Bureau with recommen- dations for improv,ments in matters dis,;ussed in this report. We believe the Bz-eau should take more aggressive action to follc-.; OAI's recon-mendations. In the enclosed sunmary of findings, we have made a series of recommendations to you designed to improve the Bureau's accounting system. Although our survey was limited to Bureau locations in the Albuquerque area, we noted that OAI's reports contained similar findings at other Bureau lo.o cations. Apparently Bureau-wide improvement of the matters discussed in this report is needed, and we have addressed our recommendations accordingly. ASC officials have gen- erally agreed with our findings. W8EST DOCW, 0 AVAILABLE FGMSD-76- 5 r to ° !7 Ag

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