Bureau of Indian Affairs Fiscal Accountability Act of 1985

Bureau of Indian Affairs Fiscal Accountability Act of 1985 - Requires the Secretary of the Interior (the Secretary) to submit to certain congressional committees an Initial Report on Appropriations Allotment for the Bureau of Indian Affairs.

Requires such Report to identify the allotments made to specified Indian programs and activities. Requires such Report to include a certification by the Assistant Secretary of the Interior for Indian Affairs (Assistant Secretary) that funds appropriated to the Bureau of Indian Affairs will be allotted as presented in the Report.

Prohibits funds allotted to one activity from being transferred to another activity, except with congressional approval or direction. Permits the Assistant Secretary, with the consent of an Indian tribe, to transfer not more than ten percent of the funds allocated to such activity to another activity.

Requires the Secretary to submit a Reconciliation Report on Appropriations Allotment for the Bureau of Indian Affairs to certain congressional committees after each fiscal year. Requires such Report to explain any differences between actual expenditures within a subactivity and the allotment assignment to such subactivity.

Requires the Secretary to establish procedures to require Bureau of Indian Affairs officials who have been delegated authority to authorize such expenditures to certify to the Assistant Secretary a schedule of actual expenditures made by such official.

Sets forth administrative and criminal penalties for certain officials who violate the transfer provisions of this Act.