Financial Management: Indian Trust Fund Strategic Plan

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Report Type	Reports and Testimonies
Report Date	July 30, 1997
Report No.	T-AIMD-97-138
Subject	Federal agency reorganization Funds management Indian lands Information resources management Native Americans Strategic planning Trust funds Information management BIA Integrated Records Management System Dept. of the Interior Trust Asset and Accounting Management System Indian Trust Fund Federal agency accounting systems

Summary:

Management of the Indian trust funds has been plagued by inadequate accounting and information management systems, untrained and inexperienced staff, backlogs in appraisals and ownership determinations and recordkeeping, inadequate written policies and procedures, and poor internal controls. As a result, account holders have few assurances that their account balances are accurate and that their assets are being prudently managed. This testimony analyzes the strategic plan developed by the Special Trustee for American Indians to improve trust fund accounting and asset management. GAO (1) describes the trust asset management problems that the strategic plan seeks to resolve; (2) summarizes the strategic plan; (3) explains the basis for the cost estimates included in the plan; and (4) identifies implementation issues, including key matters that Congress would need to consider in deciding whether to approve the plan's measures.

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Financial Management: Indian Trust Fund Strategic Plan