United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Accounting and Information Management Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1993-09-27 monographic deposited born digital GA 1.13:T-AIMD-93-4 https://www.govinfo.gov/app/details/GAOREPORTS-T-AIMD-93-4 P0b002ee180375189 f:tai93004 DGPO 2010-08-12 2011-03-24 GAOREPORTS-T-AIMD-93-4 machine generated eng fdlp REPORT GAOREPORTS-T-AIMD-93-4 T-AIMD-93-4 Trust funds Financial management Federal agency accounting systems Financial records Funds management Internal controls Accounting procedures Indian lands Accountability Fund audits Native American Trust Fund Accounting and Management Reform Act of 1993 Indian Trust Fund Testimony AIMD Since April 1991, GAO has testified six times before Congress on the Bureau of Indian Affairs' (BIA) management of the Indian trust funds and its efforts to reconcile and audit the trust fund accounts. BIA manages about $2 billion in tribal money that has accumulated from payments of claims, oil and gas royalties, land use agreements, and investment income. Over the years, countless audit reports and internal studies have cited a litany of serious problems in BIA's oversight of these accounts. BIA's record has been so poor, in fact, that the Office of Management and Budget has placed trust fund accounting on its high-risk list of government programs most vulnerable to waste, fraud, and abuse. This testimony discusses (1) the status of BIA's efforts to overcome its past problems; (2) problems that still need to be addressed; and (3) provisions in H.R. 1846, the Native American Trust Fund Accounting and Management Reform Act of 1993, that can help BIA resolve some of these matters. https://www.govinfo.gov/content/pkg/GAOREPORTS-T-AIMD-93-4/html/GAOREPORTS-T-AIMD-93-4.htm GAO/T-AIMD-93-4 https://www.govinfo.gov/app/details/GAOREPORTS-T-AIMD-93-4 Testimony GAO/T-AIMD-93-4; Financial Management: BIA's Management of the Indian Trust Funds; Trust funds Financial management Federal agency accounting systems Financial records Funds management Internal controls Accounting procedures Indian lands Accountability Fund audits Native American Trust Fund Accounting and Management Reform Act of 1993 Indian Trust Fund