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)

       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.