The Bureau of Indian Affairs accounting procedures are so archaic and ineffective the bureau is unable to account for $28 million specifically budgeted over the past five years for improving its prison system, the agency's top official admitted Tuesday. David Anderson, the assistant Interior secretary in charge of the bureau, told a Senate Finance Committee hearing that because of the haphazard accounting practices--much of the accounting was done by hand--officials have no idea how nearly 90 percent of $31.5million in supplemental funds doled out since 1999 was spent. Anderson, who was named to his position in February, said he has spent a considerable portion of his time attempting to bring the bureau "into the 21st Century. We still have a long way to go." Anderson was responding to a report from Earl Devaney, the inspector general for the Interior Department, which oversees the bureau.