skip navigation

PUBLICATIONS

Register for Latest Research

Stay Informed
Register with NCJRS to receive NCJRS's biweekly e-newsletter JUSTINFO and additional periodic emails from NCJRS and the NCJRS federal sponsors that highlight the latest research published or sponsored by the Office of Justice Programs.

NCJRS Abstract

The document referenced below is part of the NCJRS Virtual Library collection. To conduct further searches of the collection, visit the Virtual Library. See the Obtain Documents page for direction on how to access resources online, via mail, through interlibrary loans, or in a local library.

 

NCJ Number: 69451 Find in a Library
Title: BUREAU OF LAND MANAGEMENT ACCOUNTING SYSTEM (FROM CASES IN ACCOUNTABILITY, P 155-161, 1979, BY ERASMUS H KLOMAN - SEE NCJ-69444)
Author(s): T C PERRY
Date Published: 1979
Page Count: 7
Sponsoring Agency: Westview Press, Inc
Boulder, CO 80301
Sale Source: Westview Press, Inc
Marketing Director
5500 Central Avenue
Boulder, CO 80301
United States of America
Language: English
Country: United States of America
Annotation: THE BUREAU OF LAND MANAGEMENT'S (BLM) ACCOUNTING PRINCIPLES AND STANDARDS, SYSTEM DESIGN, AND SYSTEM IN OPERATION WERE AMONG THE FIRST TO BE APPROVED BY THE GENERAL ACCOUNTING OFFICE (GAO) IN 1975.
Abstract: THE FINANCIAL MANAGEMENT GROUP OF THE GAO EXAMINED BLM'S ACCOUNTING MANUALS CONTAINING BLM'S PRINCIPLES AND STANDARDS TO DETERMINE ITS CONFORMITY TO GAO SPECIFICATIONS IN 1968; THE MANUAL, AFTER REVISIONS TO CLARIFY ITS STATEMENTS, WAS APPROVED IN 1969. IN 1970, AFTER EXAMINING THE ACCOUNTING MANUALS DEPICTING BLM'S ACCOUNTING SYSTEM DESIGN, ACCOUNTANTS STATED THAT BLM'S ACCOUNTING PRINCIPLES AND STANDARDS DID NOT APPEAR TO BE INCORPORATED IN THE ACCOUNTING MANUALS. MOST CRITICAL WERE RECORDING DEPRECIATION AND ACCOUNTING FOR RECEIPTS ON A DEFERRED BASIS. FURTHER EXAMINATION OF BLM'S ACCOUNTING MANUALS INDICATED THE ABSENCE OF ADEQUATE DOCUMENTATION OF DATA PROCESSING FUNCTIONS (ADP). BLM WAS INFORMED THAT ADP DOCUMENTATION COULD BE SUBMITTED TO THE GAO AS A SUPPLEMENT TO THE SYSTEM DESIGN DOCUMENTATION. THE GENERAL DESIGN WAS APPROVED IN 1969. IN 1974 AN AUDIT WAS PERFOMED OF THE AUDITING SYSTEM IN OPERATION. THE GAO AUDIT GROUP, CONCLUDING THAT THE BASIC ELEMENTS MANIFEST IN THE BUREAU'S ACCOUNTING SYSTEM WERE OPERATING IN ACCORDANCE WITH THE APPROVED SYSTEMS DESIGN, GAVE FINAL APPROVAL IN 1975. YET BLM, IN SUBMITTING A REPORT ON THE PROGRESS OF IMPLEMENTING THE FEW GAO RECOMMENDATIONS THAT WERE MADE IN THE FINAL APPROVAL, REJECTED PERIODIC DETERMINATION OF RATES USED TO RECOVER OVERHEAD COSTS FOR REIMBURSABLE SERVICES BECAUSE OF THE LACK OF ESTABLISHED GUIDELINES FOR THE CLASSIFICATION OF INDIRECT COSTS. MOREOVER, BLM REJECTED DEALING WITH ACCOUNTING FOR DEPRECIATION, MAINTAINING THAT IT SERVED NO MANAGEMENT PURPOSE AND WAS PERFORMED SOLELY TO COMPLY WITH GAO REQUIREMENTS. GAO FELT THAT TO REBUT THESE REJECTIONS WOULD REQUIRE UNNECESSARILY LARGE RESOURCES AND CONSIDERED THE APPROVAL STATUS CLOSED. THREE STUDY QUESTIONS AND FIFTEEN NOTES ARE PROVIDED.
Index Term(s): Accounting methods; Auditing standards; Audits; US Department of the Interior; US Government Accountability Office (GAO)
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=69451

*A link to the full-text document is provided whenever possible. For documents not available online, a link to the publisher's website is provided. Tell us how you use the NCJRS Library and Abstracts Database - send us your feedback.