We have cmpbeted wf test of the adequacy of the accounting pro- cedures ard contmls employed by the Bureau of Indian Affair5 in ~.~~cording and reporting a~ccrued expenditure transactions, primarbl.y fcm account 14x2301 - Canafruction, A copy of the leteer report to the co snicaner, Bureau sf Indian Affaira is encfiosed for yaw infor- l-Ee%aD~ m The letter gives the scope of our test ant.3 the conc%usfonrs xxached o AdditicmaB. observations made dulring cmr test are discussed fx!lQW D Ihxing cbu~ %es% we found %ha% cartah lines on the accrued eqenditt~re reparts to %he Treasury were being derived from the Report cm Budget status (S%andaKd Form 133>* Entamaa. controls would be imprcpved if acc~med expenditure rep~r%s were developed from appacopriate genera9 1edge’Bp accounts supplemented by manual iqmt frm accouaating stations not on computes and clmzked to the Stmdaard Form 133.
Test of Non-Grant Accrued Expenditures--Civil Agencies
Published by the Government Accountability Office on 1971-06-14.
Below is a raw (and likely hideous) rendition of the original report. (PDF)