Summary

Pursuant to a Department of the Interior request, GAO answered questions on two recommendations concerning the reconciliation of Indian trust fund accounts. GAO noted that: (1) its recommendation for an additional reconciliation procedure would ensure that earned revenues are billed and collected and would not delay the Bureau of Indian Affairs' (BIA) current reconciliation process; (2) reconciliations can only be done in cases where BIA can locate the relevant lease documents; (3) the lack of a complete documentation would impact projections of transaction error rates and reconciliation results; and (4) an accounts receivable system that indicates when payments are due would enhance BIA reconciliation efforts.