[Semiannual Report, April 2000]
[From the U.S. Government Printing Office, www.gpo.gov]

Report No. 04-S-00

Title: Semiannual Report, April 2000

                  **********DISCLAIMER**********

This file contains an ASCII representation of an OIG report.
Subject: Semiannual Report, April 2000 (No. 04-S-00). No attempt
has been made to display graphic images or illustrations. Some
may be included but may not resemble those in the printed
version.

A printed copy of this report may be obtained by referring
to the PDF file or by calling the Office of Inspector General,
Division of Acquisition and Management Operations at (202)
208-4599.

                  ******************************




U.S. DEPARTMENT OF THE INTERIOR
Office of the Inspector General


SEMIANNUAL REPORT

April 2000

 

MESSAGE FROM THE INSPECTOR GENERAL

This Semiannual Report is the first to reflect accomplishments
realized under my direction as Inspector General for the
Department of the Interior.  These accomplishments are the
culmination of dedicated effort of our Audits and Investigations
staff extending well beyond the reporting period.  I am proud of
their work, particularly during a time of transition.  

Throughout this reporting period, we have implemented many
significant changes in our organizational structure and in the
way we do business.  We have reorganized both our Audits and
Investigations offices, redirecting managerial responsibility to
our field locations and redistributing functional
responsibilities more evenly.  We have filled key senior
management positions, with an emphasis on both professional
excellence and diversity.  And we have promoted many of our
experienced and valued employees for whom promotion had been long
overdue.  

With these enhancements comes a new emphasis on producing quality
work-products quickly and a new method of measuring our success.
We are reformulating our approach to addressing the most
significant management issues in the Department.  We have closed
the traditional gap between audits and investigations, forming a
new partnership between these two offices where auditors and
investigators share information and conduct combined reviews of
high priority, high risk programs and operations.  We have
incorporated Departmental Government Performance and Results Act
performance goals and measures into the planning and scope of our
audits and investigations.  And we have expanded our efforts to
communicate our findings and recommendations effectively - from
both audits and investigations - to the Department, affected
bureaus and Congress.  

I am confident that these organizational changes and operational
enhancements give us the foundation necessary to provide
assistance in the resolution of existing management problems and
offer leadership to advance improvements in the operations and
activities of the Department of the Interior. 



                                      Earl E. Devaney
                                      Inspector General




CONTENTS


Page

Statistical 
Highlights....................................................ii

Introduction...................................................1

OIG Organization and Mission...................................1

Significant Audit Activities and Investigations................4

Bureau of Indian Affairs.......................................4

Bureau of Reclamation..........................................5

Insular Areas..................................................8

Minerals Management Service...................................10

Multi-Office..................................................13

National Park Service.........................................14

Office of Surface Mining Reclamation and Enforcement..........14

U.S. Fish and Wildlife Service ...............................16

U.S. Geological Survey........................................18

Appendices

1 - Summary of Audit Activities From October 1, 1999, Through 
   March 31, 2000.............................................19
2 - Reports Issued or Processed and Indirect Cost Proposals
   Negotiated During the 6-Month Period Ended March 31, 2000..20
   - Internal Audits..........................................20
   - Contract and Grant Audits................................21
   - SingleAudits.............................................22
   - Indirect Cost Proposals..................................29
3 - Monetary Impact of Audit Activities From October 1, 1999,
   Through March 31, 2000.......35
4 - Non-Federal Funding Included in Monetary Impact of Audit 
   Activities During the 6-Month Period Ended March 31,2000...36
5 - Audit Resolution Activities...............................37
   - Table I- Inspector General Reports With Questioned Costs.37
   - Table II- Inspector General Reports With Recommendations 
   ThatFunds Be Put To Better Use.............................38
- Table III - Inspector General Reports With Lost or 
   Potential Additional Revenues..............................39
6 - Summary of Reports Over 6 Months Old Pending Management
   Decisions..................................................40
   - Internal Audits..........................................40
   - Contract and Grant Audits................................43
   - Single Audits............................................44
7 - Summary of Internal Reports Over 6 Months Old Pending 
   Corrective Action..........................................48
8 - Statutory and Administrative Responsibilities.............53
9 - Cross-References to the Inspector General Act.............54





STATISTICAL HIGHLIGHTS


Audit Activities
Reports Issued.................................................28
   - Internal Audits...........................................21
   - Contract and Grant Audits..................................7
Single Audits Processed.......................................159
Indirect Cost Proposals Negotiated............................144

Impact of Audit Activities - (Dollar Amounts in Millions)
Total Monetary Impact......................................$245.0
   - Questioned Costs.......................................$13.8
   - Recommendations That Funds Be Put To Better Use.......$183.7
   - Lost or Potential Additional Revenues..................$47.5
Internal Audit Recommendations Made...........................102
Internal Audit Recommendations Resolved........................88

Investigative Activities
Cases Closed This Period......................................179
New Cases Opened...............................................93
Hotline Calls Received......................................1,854

Impact of Investigative Activities
Indictments/Informations.......................................17
Convictions....................................................12
Sentencings....................................................12
   - Jail..............................................203 months
   - Probation/Supervised Release..................... 612 months
   - Community Service................................1,679 hours
   - Criminal
Judgements/Restitutions..................................$602,364

Criminal Investigative Activities
Criminal Cases Referred for Prosecution This Period............28
Criminal Cases Declined........................................22

Administrative Investigative Activities
Administrative Actions.........................................20

Civil Investigative Activities
Civil Referrals.................................................4
Civil Declinations..............................................1
Civil Recoveries (5).................................$136,537,286

Administrative Actions Taken by Bureaus
Removals........................................................2
Resignations....................................................2
Employee Suspensions (Totaling 142 days)........................8
Reprimands/Counseling...........................................3
General Policy Actions..........................................3
Administrative Recoveries/Restitutions (Totaling $1,448)........2




INTRODUCTION


OIG Organization and Mission

Working with a budget of $26 million, the Office of Inspector
General (OIG) has 248 employees assigned to 13 offices throughout
the United States and the insular areas, in addition to
Washington, D.C.  The OIG staff is tasked with providing policy
direction for and conducting audits, investigations, and other
activities in the Department of the Interior (DOI).  To this end,
the OIG has established the following constructive goals and
performance measures in its  fiscal year 2000 annual performance
plan:

Goal Assist DOI in the identification, elimination, and
prevention of operational and management weaknesses that subject
DOI to fraud, waste, abuse, and mismanagement.

*  Verify and coordinate bureau program implementation of audit
and investigative recommendations and resolution of issues on the
most serious operational and management weaknesses.

*  Conduct a comprehensive audit/investigative review of high
priority, high risk DOI programs or operations and coordinate
with management officials the implementation of risk resolution.

*  Increase coordination and exchange information between Audits
and Investigations and initiate audits and investigations
pursuant to exchanged information.

Goal Use audit and investigative activities to achieve
improvements in bureau programs and operations, thereby promoting
efficiency, economy, and effectiveness in DOI.

*  Provide assessments for selected DOI policies, directives,
processes, or operations to identify potential weaknesses in
bureau performance and results and implementation of solutions
with management officials.

*  Identify and assess selected bureau Government Performance and
Results Act (GPRA) goals and measures in all audit and
investigative activities; relate back to corrective action plans,
reported commitments, prior recommendations, or other planned
management actions; and recommend and coordinate changes or
additions/deletions to GPRA goals and measures.

OIG also provides DOI with independent and objective reviews of
the integrity of DOI operations.  OIG is the primary authority to
ensure quality, coverage, and coordination of audit and
investigative services between DOI and other Federal, state, and
local governmental agencies.  The Inspector General reports
directly to the Secretary of the Interior on these matters and is
required to keep both the Secretary and the Congress fully and
currently informed about problems and deficiencies relating to
the administration of DOI programs and operations and the
necessity for corrective action.

In addition to the requirement for semiannual reporting to the
Secretary of the Interior and the Congress, OIG's mission
encompasses a wide array of statutory and administrative audit
and investigative responsibilities.  OIG also conducts audits and
investigations responsive to requests made by DOI and the
Congress.

Furthermore, OIG responsibilities extend to the insular areas of
Guam, American Samoa, the U.S. Virgin Islands, the Commonwealth
of the Northern Mariana Islands, the Federated States of
Micronesia, the Republic of the Marshall Islands, and the
Republic of Palau.

OIG's organization and locations relative to these
responsibilities are represented on the chart that follows on
page 3. (See PDF file.)




SIGNIFICANT AUDIT ACTIVITIES AND INVESTIGATIONS

Bureau of Indian Affairs


Individuals Sentenced in Embezzlement Scheme

Robin Hatfield, former Executive Director of the Caddo Indian
Housing Authority, and Darrell Burrell, a friend of Hatfield's,
devised a scheme to embezzle funds from the Housing Authority by
disbursing checks in payment for work ostensibly performed on
housing improvement projects.  The contracts for the work were
fictitious, and the disbursements were made payable to friends.
Burrell was sentenced in the U.S. District Court for the Western
District of Oklahoma to 21 months of imprisonment and 36 months
of supervised release.   Hatfield had been sentenced earlier to 7
months of imprisonment and 36 months of supervised release and
was ordered to perform 208 hours of community service.  Hatfield
and Burrell were ordered to make restitution totaling more than
$60,000.

School Bus Mileage Inflated

Officials of Chief Leschi School, Inc., a tribal school of the
Puyallup Tribe of Indians, Tacoma, Washington, agreed to pay the
Government $4.5 million to resolve allegations that the officials
inflated mileage claims for buses used to transport students to
school.  Indian tribal schools receive substantial funding from
the Bureau of Indian Affairs (BIA), including enrollment-based
educational assistance funding, special education needs funding,
and monies to pay for the transportation of students to and from
school. The fraudulent mileage inflation scheme occurred between
1993 and 1998, when the Chief Leschi School submitted falsified
claims to BIA that overstated the number of school bus miles
driven to transport students between their homes and the school.
The successful investigation and ensuing settlement agreement in
December 1999 were largely attributable to a team effort by OIG's
Office of Investigations and its Office of Audits.


Funds Diverted for Personal Use

Two OIG investigations culminated in the conviction of two former
employees of the Chippewa-Cree Tribe of Indians on the Rocky Boys
Indian Reservation, Montana.  The first investigation revealed
that Corrine S. Parisian, a former business manager, embezzled
$65,021 from a school district account by issuing 50 unauthorized
checks for her personal use.  Parisian pled guilty in the U.S.
District Court for the District of Montana to theft of Federal
funds.  She was sentenced to 12 months of imprisonment and 36
months of supervised release.  She was also ordered to perform
200 hours of community service and to make restitution of
$65,021.

A separate investigation disclosed that Patricia Lynn Morsette,
former secretary/bookkeeper for the Rocky Boys Utility
Commission, issued unauthorized checks totaling more than $8,000
to herself, her relatives, and various members of the Board of
Directors for the Utility Commission.  Morsette subsequently pled
guilty in the U.S. District Court for the District of Montana to
embezzlement and theft from an Indian tribal organization.  She
was sentenced to 36 months of probation and was ordered to
perform 100 hours of community service. Morsette was also ordered
to make restitution of more than $8,000 and to pay a fine of
$500.

Conviction in Money Laundering Scheme Obtained

The final defendant in a $2.6 million embezzlement and money
laundering scheme at the Oglala Lakota College, located on the
Pine Ridge Indian Reservation, South Dakota, was convicted at
trial in U.S. District Court, Rapid City, South Dakota, in
January 2000.  Thomas Lalley, former owner of Theodore's Bar and
Grill, Omaha, Nebraska, was convicted of conspiracy to launder
money.  Lalley had been charged  as a co-conspirator for his
receipt of 73 stolen checks totaling $593,061.  Lalley cashed the
checks for a fee at his former business.  BIA provides millions
of dollars annually to the Oglala Lakota College. Sentencing is
pending.


Bureau of Reclamation

Land Exchange Procedures Not Followed

The Government's interests were not adequately protected when the
Bureau of Reclamation (BOR) entered into a land exchange contract
to acquire an agricultural easement adjacent to Cascade
Reservoir, near Boise, Idaho.  Specifically, BOR did not prepare
the required environmental documentation or establish fair value
for the approximately 278 acres adjacent to the Reservoir.  

The acquisition of the agricultural easement was intended to
improve water quality by reducing cattle grazing along the
shoreline.  Guidance on land exchanges is contained in the
National Environmental Policy Act, Federal appraisal standards,
and DOI and BOR manuals.  BOR officials said, however,  that the
land exchange as originally planned would not have required a
separate environmental assessment and that they considered the
exchange to be fair because of additional benefits accruing to
the Government.  To the contrary, an environmental assessment was
required because the scope of the acquisition had been expanded,
and BOR did not use a formal appraisal to establish the values of
the properties. 

Although no recommendations were made, OIG did suggest that BOR
comply with applicable requirements regarding land exchanges,
obtain a Solicitor's opinion on whether it has the authority to
administratively adjust the value of the land exchanges, and use
appraisals prepared in accordance with applicable appraisal
standards.  BOR generally concurred with these suggestions and
provided the documentation from the Office of the Solicitor,
Pacific Northwest Region, stating that the land exchange contract
that was reviewed had in fact been voided because of "mutual
mistakes of fact" regarding property boundaries and compliance
with environmental assessment requirements.

Improvements in Land Acquisition Transactions Needed 

BOR generally conducted its land acquisition activities in
accordance with applicable laws and regulations and paid a fair
price for the land acquired.  BOR may be hindered, however,  in
using nonprofit organizations effectively to acquire land needed
to mitigate the environmental impacts of its water development
projects, and it did lose  the opportunity to purchase certain
water rights and some land with water rights because it failed to
act in a timely manner.  These weaknesses occurred because BOR
had not developed guidelines or established other criteria for
conducting land acquisition transactions with nonprofit
organizations.  Specifically, BOR had not established formal
criteria detailing  the respective roles and responsibilities of
each party  or established the bases for reimbursing the
nonprofit organization for acquisition-related expenses.  

BOR agreed with the OIG recommendation to develop guidance for
conducting land acquisitions with the assistance of nonprofit
organizations.  The recommendation is considered resolved.

Water Contractors' Proposal Not Acceptable  

Had BOR accepted the proposal made by certain Central Valley
Project water contractors to modify the amount and computation of
deficit obligations owed the Government, an unwarranted Federal
subsidy would have accrued to the Project's water contractors.
OIG reviewed 12 of the Project's 51 municipal and industrial
water contractors and determined that their repayment obligation
would have been reduced by about $114 million for construction
and operation and maintenance and that future interest revenues
would have been reduced by approximately $54 million.  Acceptance
of this proposal could have had precedent-setting impacts on
financing and cost-recovery efforts of the Government and could
have cost the Government billions of dollars.     

DOI and BOR policy requires water contractors to repay the actual
construction and financing costs attributable to municipal and
industrial water supplies.  BOR policy requires an annual
accounting for any deficit balances to enable BOR to recover
those costs in the future.  In authorizing water projects under
Reclamation law, the Congress has historically provided subsidies
to irrigation water contractors but not to municipal and
industrial water contractors.  The Congress has not authorized
deficits incurred in operating water projects to be subsidized by
the Government.  

BOR agreed with two recommendations to formally reject the water
contractors' proposal and  inform the appropriate Congressional
committees of any BOR decisions that would significantly reduce
the amount of costs to be recovered from the water contractors.
It also agreed  with the  recommendation  to  properly  account
for the deficit amount (that is, $190 million) associated with
the Project's municipal and industrial water contractors  and to
disclose this accounting in BOR's financial statements, beginning
with the statements for fiscal year 1999.  Based on the response,
the report's three recommendations are considered resolved.

Financing Costs on Water Projects Not Recovered

Although previously agreed to, BOR had not taken sufficient
actions to implement recommendations made in an August 1992 OIG
report on repayment of municipal and industrial water supply
investment costs.  Therefore,  it will not recover financing
costs of about $217,000 annually on 4 of 12 projects reviewed
that provide water for irrigation and municipal and industrial
purposes.  It has also lost the opportunity to recover financing
costs of about $2.3 million associated with water use conversions
on six projects identified in the 1992 report.  BOR did not have
sufficient procedures and controls to identify changes in water
use and ensure that an equitable portion of the Government's
costs of financing project facilities  was recovered. In
addition, BOR had not completed four of five agreed-upon actions
established by the Office of Policy, Management and Budget to
ensure that the Government  fully recovered the costs of
financing the municipal and industrial water supply facilities.

BOR agreed with the three recommendations requiring it to
establish procedures and periodically review annual project water
use, to complete the action items the Office of Policy,
Management and Budget had established to resolve the
recommendations listed in our August 1992 report, and to report
the lack of procedures for identifying water conversions as a
material weakness if it does not complete its efforts to
establish procedures.  The recommendations are considered
resolved.


Insular Areas  

GUAM

Educational Funds Not Used for Educational Purposes

The Government of Guam used $6.2 million of a $12.4 million
contract payment earmarked for educational purposes for such
other purposes as the operating expenses of the Department of
Public Works and the Guam Waterworks Authority.   Guam's
Department of Education also used $35,075 for a trip unrelated to
the contract and for expenses of other Governmental agencies.
Finally, the Department of Education failed to use contract funds
of $3.5 million in a timely manner.  Guam's Department of Defense
Education Contract Office used contract funds under its control
in conformance with the contract it had with the U.S. Department
of Defense (DOD). The Government of Guam, however, did not ensure
that contract funds transferred to the Public Service Recovery
Fund and to the Department of Education's General Fund were used
for contract purposes and in a timely manner.  These deficiencies
occurred because the Government of Guam  assumed that it no
longer had to comply with the contract terms related to the use
of contract funds after the contract was terminated by DOD. 

OIG made four recommendations to the Governor of Guam to ensure
that DOD is reimbursed for the funds spent for noneducational
purposes, that controls are established  to prohibit contract
funds from being used for operations when regular operating funds
are not available, and that the use of the remaining $3.5 million
of DOD contract funds is monitored.  In disagreeing with the
recommendations, the Governor of Guam stated that a Federal
contracting officer authorized Guam to use the funds for
noneducational purposes.  OIG found, however, that the
contracting officer had not made a final determination as to the
allowability of the costs and that another senior-level DOD
official had stated that the funds were to be used for
educational purposes.  Therefore, the recommendations are
considered unresolved.

VIRGIN ISLANDS

Federal Grants Not Administered Effectively

The University of  the Virgin Islands had  not been reimbursed
timely for approximately $2.3 million in expenditures incurred
against Federal grants awarded by DOI, the U.S. Department of
Agriculture, and the U.S. Department of Health and Human Services
due to the University's tardy and inaccurate requests for
reimbursement of the grants.  

Of the $2.3 million, $1.7 million was eventually reimbursed to
the University and $600,000 remained outstanding.   In its
financial management system, the University  appropriately
deposited and accounted for reimbursements of grant funds
received through electronic transfers.  However, it incurred an
unnecessary interest liability of about $16,000 to the Federal
Government because it had requested approximately $1.6 million in
excess of its immediate cash needs.  OIG also questioned costs of
$53,000 related to DOI grants that were used for the University's
new sports and fitness center, which was not covered by the
grants.  The Virgin Islands Office of Management and Budget also
disallowed claimed costs of an additional $46,000 for the center.
Deficiencies occurred because personnel responsible for the
University's grants accounting function had unreasonable  work
loads and did not receive appropriate training or adequate
supervision on these duties.  

OIG made 11 recommendations to the President of the University,
including taking actions to improve the record-keeping and
reimbursement process related to grant awards and to provide
related training to employees.  The University generally
concurred with the recommendations, of which nine were considered
resolved.  Additional information for the remaining two
recommendations has been requested.

Revenues Not Adequately Protected

Collections and deposits of  revenues of the Government of the
Virgin Islands were at risk of misappropriation and/or theft.
This determination was based on an audit that found differences
totaling $42,232 between the amounts collected and deposited by
Government of the Virgin Islands cashiers.  The cashiers collect
revenues for activities such as taxes,  health service charges,
business licenses, building permits, vehicle registration, and
drivers licenses.  The cashiers did not comply with policies and
procedures for collecting, depositing, or reporting the revenues
because the respective departments and agencies reviewed did not
provide sufficient oversight of cashier operations, cashiers did
not follow established controls, and adequate numbers of
assistant collectors were not always designated or available.  

OIG made nine recommendations to the Governor of the Virgin
Islands regarding compliance with existing policies and
procedures for Governmental revenues.  Based on the response,
eight recommendations are considered resolved and one
recommendation unresolved, which was not addressed in the
response.


Minerals Management Service

Civil Penalty Cases Not Referred Appropriately

Since enactment of the Oil Pollution Act of 1990, only 18 of the
Minerals Management Service's (MMS) 229 civil penalty cases
against offshore oil and gas operators  have been referred by MMS
to OIG for review.  These 18 referrals resulted in one criminal
prosecution and two civil settlements by the Department of
Justice.  The civil penalty cases not referred included
violations such as a classified building not having a gas
detection system installed and safety devices being removed from
or bypassed on oil well platforms.  Because many suspected
violations were not referred, criminal enforcement authority has
not been used effectively as a deterrent to violators, and
potential criminal violations have not been evaluated for
prosecutorial merit. 

OIG recommended that the Director of MMS and the Assistant
Inspector General for Investigations (AIGI)  establish more
specific guidelines to determine cases meriting criminal
investigation and to provide training to personnel involved in
the criminal referral process.  OIG also recommended that the
AIGI provide more timely notification of the disposition of the
cases referred.  MMS and the AIGI agreed with the report's three
recommendations, which are considered resolved.

System for Tracking Allowance Reports on Oil Production Needs
Improvement

In a followup audit of recommendations contained in an August
1994 report on MMS's oil and gas transportation allowances and
gas processing allowances, OIG found that of the three
recommendations in the report, two recommendations which
pertained to Federal and Indian gas leases were no longer valid
because the valuation regulations had been revised subsequent to
the report.  OIG also found that royalty payors had deducted the
appropriate amounts of oil and gas transportation and processing
allowances from royalties due.  MMS  was not maintaining an
accurate filing system, however,  for tracking allowance reports
for oil production on Indian leases.  Without this system, it is
more difficult for MMS to provide information from allowance
reports to Indian tribes.

The report did not contain any recommendations.  MMS agreed with
the conclusions in the report and prepared a document for filing,
tracking, and distributing data and forms under the new
regulations presented at a January 2000 State and Tribal Royalty
Audit Committee meeting.  The Committee accepted the strategy as
presented.

Progress Made in Small Refiners Program, But Improvements Needed

MMS had made progress in correcting  deficiencies in the Small
Refiners Program that were identified in a formal study conducted
by MMS, state government, and industry officials.  MMS assists
participants in the Program by selling a portion of the Federal
Government's royalty oil to ensure that they have a constant
supply.  During 1999, 5 of the 50 small refining companies
operating in the United States participated in the Program.  MMS
had improved the process for determining the value of royalty oil
and was redesigning the Program to ensure that refiners paid
royalties for oil volumes received.  MMS  has not, however,
recovered Program administration costs of about $1.9 million
since fiscal year 1997.  MMS also has not addressed the
anticipated increase in demand for oil from the refiners, nor has
it conducted royalty oil sales on a frequent or regular basis.
These weaknesses occurred because MMS's crude oil market analysis
did not include potential oil available to small refiners under
the 20 percent set-aside provision in offshore leases, and
Program officials, in attempting to reduce the financial impact
on refiners, recovered only a portion of the administrative
costs.   

MMS agreed with the recommendation to conduct oil sales on a
regular and more frequent basis, but it did not agree with the
recommendations to consider all sources of oil available to the
small refiners or to recover the full cost of administrating the
Program.  According to MMS, the 20 percent set-aside provision
was not relevant to the process, and administrative costs
associated only with active leases should be recovered.  One
recommendation is considered resolved and two recommendations
unresolved. 

Deficiencies in Financial Data Cited

MMS  could not prepare financial statements for fiscal year 1998
because  MMS's Financial Management Branch did not have accurate
or complete financial data.  Also, funds in the DOI-established
Interior Franchise Fund, a portion of which was operated by MMS,
were commingled with other MMS nonappropriated funds.  According
to Office of Management and Budget guidance, agencies are to have
internal controls that provide reasonable assurance that
accounting transactions are properly recorded, processed, and
summarized to permit financial statements to be prepared in
accordance with Federal accounting standards.  MMS personnel,
however, did not follow established internal controls, such as
performing account reconciliations and providing management
oversight of the financial management accounting processes.  MMS
did not establish adequate internal controls to ensure that
transactions were properly classified during the conversion to
the new standard general ledger, nor did it have sufficient
internal control procedures to ensure proper accounting of the
Interior Franchise Fund.

OIG made three recommendations relating to implementing adequate
internal control procedures, developing a cost accounting system
to accumulate separately all Fund expenses and revenues, and
applying the accrual accounting method of transaction reporting
to the Fund so that it is in accordance with generally accepted
accounting standards.  MMS concurred with the report's
recommendations, which are considered resolved.

Federal Funds Diverted

For over 2 years, former MMS accountant Robin Bland embezzled
nearly $400,000 by causing the U.S. Treasury to make electronic
transfers to both her bank accounts and those of her associates.
Bland created fictitious vendors that purportedly performed
services and then authorized payment for the projects.  The OIG
investigation identified 46 such transactions ranging from
approximately $2,000 to $39,000.  Bland used the money to
purchase cars, jewelry, furniture, and vacations and to pay
bills.  In February 2000, Bland pled guilty in the U.S. District
Court for the Eastern District of  Virginia.  As part of her plea
agreement, she voluntarily repaid $266,000.  Bland admitted that
she misused her official position as an accountant and certifying
officer. The embezzlement occurred because checks and balances
designed to separate procurement functions between the other
employees were not followed.  Bland was able to  embezzle unspent
appropriated funds that were being returned to the U.S. Treasury
after 5 years because DOI did not routinely review the status of
such funds after the closeout of each fiscal year.   This
investigation was conducted by OIG's Office of Investigations and
its Office of Audits.  Sentencing is pending.

Oil Companies Settle Underpaid Royalty Claims for $121 Million

In two recent settlements, the U.S. Government was reimbursed a
total of $121 million by two major oil companies for underpaid
royalties.  In the first  settlement, Chevron, USA, Inc., agreed
to pay $95 million to the Government in the largest underpayment
of oil royalties settlement to date.  Under the False Claims Act,
the Government alleged that for 11 years, beginning in 1988,
Chevron  systematically underreported the value of oil that it
extracted from Federal and Indian lands.  As a result, Chevron
underpaid royalties due the Federal Government.

In the second settlement, Conoco, Inc., agreed to pay $26 million
to resolve claims that it, too, had underreported the value of
oil that it extracted from Federal and Indian lands for 9 years,
beginning in 1988.  The investigations of and the subsequent
settlements with the oil companies were jointly  handled by the
Office of the U.S. Attorney for the Eastern District of Texas and
OIG.   Investigations of additional companies are ongoing.

Coal Companies Settle Underpaid Royalties Claim for $11 Million

In October 1999, Peabody Holding, Inc., one of its subsidiaries,
the Powder River Coal Company, and two former affiliate
companies, the North Antelope Coal Company and the Rochelle Coal
Company,  paid  $11 million to resolve claims  under the False
Claims Act that they underpaid coal royalties due MMS.

The investigation resulted from an MMS audit that discovered a
structured sale of coal among the companies.  The investigation
found that under coal supply agreements, Peabody Holding, Inc.,
and the Powder River Coal Company subsidiary used  the structured
coal sales transactions between the affiliated companies to sell,
buy back, and then resell Rochelle's original coal production.
The coal was first sold by North Antelope to a power company
before being resold by the power company to Rochelle before
delivery to Rochelle customers.  The coal had been produced from
Federal leases in Wyoming and was subject to payment of royalties
to MMS based on the sales value received.  Royalty payments to
MMS did not include, as a value basis for royalty determination,
the additional consideration, or gross proceeds, received from
the subsequent coal sales made to third-party customers.


Multi-Office

Underpayment of $43.02 Million in Royalties Possible

Royalties for properties participating in the Stripper Oil Well
Property Royalty Rate Reduction Program may have been underpaid
by as much as $43.02 million.  Of the 20 properties reviewed by
OIG and by state auditors from California, New Mexico, and
Oklahoma, 9 properties had inaccurate rates and 8 properties had
unsupported rates. Federal regulations require operators to
accurately disclose all operations conducted on each well
monthly.  OIG found, however, that the form prepared by the
operators and used to support reduced royalty rate determinations
showed inaccurate  production days or production days that could
not be supported by operator documentation.

Recommendation was made that the Bureau of Land Management (BLM)
and MMS develop a plan to ensure that operators of the largest
benefitting properties are audited and establish a policy for
operators that do not have sufficient records to support their
reduced royalty rates.  OIG also recommended that the two bureaus
develop policies and procedures to address certain issues when
reviewing or preparing Program notifications and implement a
procedure for review of supporting documentation for future
Program notifications submitted by operators.  Both BLM and MMS
concurred with the report's four recommendations, which are
considered resolved.

Computer Hacker Pleads Guilty

Ikenna Iffih, a college student, was found to have used his home
computer to illegally gain access to a number of Federal computer
systems, including those of DOI, the National Air and Space
Administration, and DOD.  

Iffih intercepted log-in names and passwords, causing significant
damage and delays to electronic communications.  Iffih also
defaced Web pages with hacker graphics.

In February 2000, he pled guilty in the U.S. District Court for
the District of Massachusetts to illegally intercepting
electronic communications and to maliciously injuring
communication lines, connections with computers, and
communications stations or systems.  Sentencing is pending.


National Park Service

False Medical Claims Filed

Raymond Seddon, a former U.S. Park Police officer, submitted
false information to health care providers, identifying his
girlfriend as his wife, in order to obtain medical treatment paid
for under his Federal Employees Health Benefits Plan.  In January
2000, a Federal judge in the U.S. District Court for the District
of Columbia ordered Seddon to pay civil damages of more than
$32,000 and a penalty of $5,000 for filing the false claims.


Office of Surface Mining Reclamation and Enforcement

General Controls Over Automated Information Systems Inadequate

The Office of Surface Mining Reclamation and Enforcement's (OSM)
automated information systems are susceptible to risk for
unauthorized access and tampering with OSM data, for theft or
destruction of OSM software and sensitive information, and for
the loss of critical OSM systems and functions in the event of a
disaster or a system failure.  Although  Federal regulations
require Federal agencies to establish and implement computer
security and management internal controls to improve the
protection of information in the agencies' computer systems,
OSM's general controls were inadequate.  

For example, OSM did not have an automated information systems
security program that identified and addressed all risks
affecting sensitive and financial data.  It did not classify its
automated information systems resources to determine the level of
security that should be provided. 

Furthermore, officials were not held accountable for failure to
implement  general controls to protect sensitive data or for
ensuring  that such policies and procedures were followed.  

OIG  made 38 recommendations for OSM to improve its general
controls over its automated information systems, including a
draft publication to ensure that OSM's automated information
systems were adequately safeguarded.  OSM concurred with all of
the recommendations, of which nine are considered resolved.
Additional information for the  remaining 29 recommendations has
been requested.

Improvements in Complying With Indonesia Agreement Noted

OSM  was  spending  funds  in  accordance  with  the
requirements  of  a  February 1995 $3.2 million reimbursable
agreement with the Bureau of Environment and Technology of the
Ministry of Mines and Energy, Republic of Indonesia.  The
agreement pertained to a project in which OSM  provided technical
assistance to the Republic in an effort to control environmental
effects caused by mining activities in Indonesia.  The project
was funded by a $260.5 million loan to the Republic from the
International Bank for Reconstruction and Development.   In a
December 1996 audit report, OIG had found that OSM could not
support its calculation of administrative overhead costs, that
the amounts in its billing statement were not in agreement with
the amounts reported in the quarterly report to the Republic, and
that coordination between the Project Director and other program
staff in OSM needed to be improved.  The current review found
that OSM was making improvements in complying with the
requirements of the agreement,  in that it had provided guidance
on reporting project costs, on calculating administrative
overhead, and on preparing and reviewing quarterly reports. 

Since OSM had taken actions to correct the deficiencies cited in
our December 1996 report, no new recommendations were made.  


U.S. Fish and Wildlife Service

Deferred Maintenance Projects May Not Be Addressed

Funding for the U.S. Fish and Wildlife Service's (FWS) deferred
maintenance projects was not spent solely on FWS's highest
priority deferred maintenance projects.  FWS's deferred
maintenance projects include repairs of buildings, roads, dikes,
and water control structures that support wildlife refugees and
fish hatcheries.  Of the $93.2 million available in fiscal years
1996-1998 for deferred maintenance, $4.8 million was spent on
nonmaintenance expenses such as equipment replacements,
administrative functions, and routine maintenance work.  FWS also
spent deferred maintenance funds on expenses unrelated to the
priority of the deferred maintenance projects, contrary to FWS
policy.  For example, FWS spent fiscal year 1998 deferred
maintenance funds of $9.6 million on regional administrative and
engineering support, small maintenance project set-asides, and
contingencies such as cost overruns because it had not allocated
deferred maintenance funding on the basis of project priority and
had not ensured that deferred maintenance funding was used for
its intended purpose.

FWS also needed to improve the reliability of its deferred
maintenance data.  The deferred maintenance data prepared for
FWS's 1998 financial statements were not reliable because FWS
failed to survey all its assets to determine its deferred
maintenance needs, had not fully documented its estimated
deferred maintenance costs, and had not established adequate
controls over deferred maintenance data. 

To correct these deficiencies, OIG recommended that FWS ensure
that deferred maintenance funds are allocated to field offices on
the basis of priority and that FWS implement controls over the
expenditure of deferred maintenance funding and controls over
deferred maintenance data.  FWS agreed to implement five of six
recommendations but did not concur with the recommendation to
discontinue the allocation of funds to small maintenance projects
regardless of project priority.  This recommendation is
unresolved.     

Fees Collected and Used Improperly

OIG's review of  46 refuges operated by FWS revealed that 5
refuges charged unauthorized fees for the mitigation of damages
associated with oil and gas exploration and then arranged for the
fees to be retained for refuge use.  At the 46 FWS refuges
visited or contacted, FWS set fees for the use of refuge
resources that provided a reasonable return to the Government.  

However, five refuges in Louisiana and Texas assessed  fees of
more than $32.8 million during fiscal years 1990-1998, depositing
only $26 million into U.S. Treasury accounts, as required by law.
At the five refuges, FWS directed exploration companies to
deposit fees of $1.5 million into accounts maintained by the Fish
and Wildlife Foundation, to remit fees of $5.1 million into the
refuges' contributed funds accounts, and to pay fees of about
$200,000 to vendors and grantees.  The  refuges used the fees for
expenses such as employee salaries, marine-related equipment and
repairs, computers, research grants, travel, fuel, a vehicle, and
lumber.

FWS officials said that they considered the assessment of such
fees to be a "standard industry practice" and the receipts to be
donations, gifts, or the payment of claims. OIG did not consider
the receipts to be donations or gifts because they were not
"conveyed gratuitously without consideration." Neither were they
payments of claims, because the amount of the damages had not
been determined.  In addition, OIG questioned FWS's retention of
about $21.3 million from fiscal years 1990-1998 for the costs of
administrating economic uses on the refuges because FWS had not
determined the amount of its administrative expenses in
accordance with the provisions of the Refuge Revenue Sharing Act.    

FWS did not agree to take sufficient actions necessary to
implement the report's six recommendations, which were referred
to the Assistant Secretary for Policy, Management and Budget for
resolution. 


U.S. Geological Survey 

Superfund Money May Not Be Recovered

Having audited the U.S. Geological Survey's (USGS) expenditures
of $5.5 million of reimbursable expenditures of Environmental
Protection  Agency  (EPA)  Superfund  money,  OIG questioned
costs  of $2.7 million,  which were classified as cost exceptions
($925,000) and unsupported costs ($1.8 million).  Without
adequate accounting for the expenditure of Superfund money, EPA
may not be able to recover these costs from parties responsible
for the release of hazardous substances into the environment.
USGS did not maintain a system of  detailed and accurate records
of reimbursable expenditures incurred on Superfund projects for
fiscal years 1994-1997.  USGS had, however, taken sufficient
actions to resolve all costs questioned in the audits of
Superfund money for  fiscal years 1987-1993. 

USGS concurred with the report's eight recommendations, which are
considered resolved. 



----------------------------------------------------------------
|                         APPENDIX 1                           |
|                                                              |
|              SUMMARY OF AUDIT ACTIVITIES FROM                |
|          OCTOBER 1, 1999, THROUGH MARCH 31, 2000             |
----------------------------------------------------------------
|                    AUDITS PERFORMED BY:                      |
----------------------------------------------------------------
|            |OIG STAFF   | OTHER      |NON-FEDERAL |          |
|            |            |FEDERAL     |AUDITORS    |          |
|            |            |AUDITORS    | (With      |          |
|            |            | (With      |Review and  |          |
|            |            |Review and  |Processing  |          |
|            |            |Processing  |   by       |          |
|            |            |   by       |OIG Staff)  |          |
|            |            | OIG Staff) |            |          |
----------------------------------------------------------------
|            |Internal    |Contract    | Single     | TOTAL    |
|            |  and       |  and       | Audits     |          |
|            |Contract    | Grant      |            |          |
|            | Audits     | Audits     |            |          |
----------------------------------------------------------------
|REPORTS ISSUED TO:                                            |
----------------------------------------------------------------
|Department/Office| 2     |      0     |      3     |      5   |
|of the      |            |            |            |          |
|Secretary   |            |            |            |          |
----------------------------------------------------------------
|Fish and    |      5     |      1     |     23     |     29   |
|Wildlife    |            |            |            |          |
|and Parks   |            |            |            |          |
----------------------------------------------------------------
|Indian      |      0     |      1     |     91     |     92   |
|Affairs     |            |            |            |          |
----------------------------------------------------------------
|Insular     |      4     |      0     |     21     |     25   |
|Areas       |            |            |            |          |
----------------------------------------------------------------
|Land and    |      6     |      1     |     10     |     17   |
|Minerals    |            |            |            |          |
|Management  |            |            |            |          |
----------------------------------------------------------------
|Water and   |      6     |      2     |     11     |     19   |
|Science     |            |            |            |          |
----------------------------------------------------------------
|Subtotal    |     23     |      5     |    159     |    187   |
----------------------------------------------------------------
|INDIRECT COST PROPOSALS NEGOTIATED FOR:                       |
----------------------------------------------------------------
|Indian      |    107     |      0     |      0     |    107   |
|Tribes and  |            |            |            |          |
|Organizations|           |            |            |          |
----------------------------------------------------------------
|Insular     |      2     |      0     |      0     |      2   |
|Areas       |            |            |            |          |
----------------------------------------------------------------
|State       |     35     |      0     |      0     |     35   |
|Agencies    |            |            |            |          |
----------------------------------------------------------------
|Subtotal....|    144     |      0     |      0     |    144   |
----------------------------------------------------------------
|TOTAL       |    167     |      5     |    159     |    331   |
----------------------------------------------------------------



APPENDIX 2

REPORTS ISSUED OR PROCESSED AND INDIRECT COST PROPOSALS
NEGOTIATED DURING THE 6-MONTH PERIOD ENDED MARCH 31, 2000


INTERNAL AUDITS

BUREAU OF RECLAMATION

00-I-270   FOLLOWUP OF
RECOMMENDATIONS
CONCERNING REPAYMENT OF 
MUNICIPAL AND INDUSTRIAL 
WATER SUPPLY INVESTMENT
COSTS, BUREAU OF RECLAMATION
(3/31/00)****$2,479,000

00-I-280   JASPER LAND
EXCHANGE, BUREAU OF
RECLAMATION (3/31/00)

00-I-281   PROPOSAL TO
MODIFY THE MUNICIPAL AND 
INDUSTRIAL WATER CONTRACTORS' 
CAPITAL AND OPERATION AND 
MAINTENANCE DEFICIT 
OBLIGATIONS ON THE 
CENTRAL VALLEY PROJECT, 
BUREAU OF RECLAMATION (3/31/00)
*$168,000,000

00-I-282   LAND ACQUISITION 
ACTIVITIES,BUREAU OF RECLAMATION
(3/31/00)

INSULAR AREAS
Guam

00-I-172   U.S. DEPARTMENT OF 
DEFENSE CONTRACT FUNDS, 
DEPARTMENT OF EDUCATION, 
GOVERNMENT OF GUAM (1/10/00)
*$4,290,167 & **$5,431,734

U.S. Virgin Islands

00-I-166   INTERNAL
CONTROLS OVER CASHIER
OPERATIONS, GOVERNMENT OF
THE VIRGIN ISLANDS
(1/3/00)
 
00-I-216   ADMINISTRATION
OF FEDERAL GRANTS,
UNIVERSITY OF THE VIRGIN 
ISLANDS (2/16/00)
*$2,597,000 & **$99,000
 
00-I-274   VERIFICATION OF 
WATCH QUOTA DATA FOR CALENDAR 
YEAR 2000 SUBMITTED BY FIRMS 
LOCATED IN THE U.S. VIRGIN 
ISLANDS (3/9/00)


MINERALS MANAGEMENT SERVICE

00-I-243   CRIMINAL
REFERRAL PROCESS,
OFFSHORE CIVIL/CRIMINAL
PENALTIES PROGRAM,
MINERALS MANAGEMENT
SERVICE (2/29/00)

00-I-279   SMALL REFINERS 
PROGRAM, MINERALS 
MANAGEMENT SERVICE 
(3/27/00) ****$1,900,000

00-I-290   OIL AND GAS
TRANSPORTATION ALLOWANCES
AND GAS PROCESSING
ALLOWANCES, MINERALS
MANAGEMENT SERVICE
(3/27/00)

00-I-133   INTERNAL CONTROLS 
OVER THE ACCOUNTING SYSTEM, 
FINANCIAL MANAGEMENT BRANCH, 
MINERALS MANAGEMENT SERVICE 
(3/31/00)


MULTI-OFFICE 

00-I-300   SUPPORTING
DOCUMENTATION FOR
OPERATORS PARTICIPATING 
IN THE STRIPPER OIL WELL
PROPERTY ROYALTY RATE 
REDUCTION PROGRAM, BUREAU 
OF LAND MANAGEMENT AND
MINERALS MANAGEMENT SERVICE 
(3/27/00) ****$43,200,000

NATIONAL PARK SERVICE

00-I-25    MANAGEMENT
ISSUES IDENTIFIED DURING 
THE AUDIT OF NATIONAL PARK 
SERVICE FINANCIAL STATEMENTS 
FOR FISCAL YEARS 1998 
AND 1997 (10/15/99)

OFFICE OF THE SECRETARY

00-I-168   AGREED-UPON PROCEDURES 
ON EMPLOYEE WITHHOLDINGS/EMPLOYER 
CONTRIBUTIONS REPORTED FOR 
RETIREMENT AND HEALTH AND LIFE 
INSURANCE BENEFITS AND ON THE 
SUPPLEMENTAL SEMIANNUAL HEADCOUNT 
REPORT SUBMITTED TO THE OFFICE OF 
PERSONNEL MANAGEMENT (12/29/99)

OFFICE OF SURFACE MINING 
RECLAMATION AND ENFORCEMENT

00-I-138   GENERAL AND
APPLICATION CONTROLS 
OVER AUTOMATED INFORMATION 
SYSTEMS, OFFICE OF SURFACE 
MINING RECLAMATION AND 
ENFORCEMENT (12/21/99)

00-I-191   OFFICE OF SURFACE 
MINING RECLAMATION AND 
ENFORCEMENT FINANCIAL 
CONTROLS OVER THE TECHNICAL 
ASSISTANCE AGREEMENT WITH THE
REPUBLIC OF INDONESIA
(1/31/00)

U.S. FISH AND WILDLIFE SERVICE

00-I-50    MISCELLANEOUS
RECEIPTS, U.S. FISH AND
WILDLIFE SERVICE
(11/9/99) *$6,800,000

00-I-112   U.S. FISH AND
WILDLIFE SERVICE ACTIONS 
REGARDING THE BALCONES 
CANYON LAND PRESERVE 
(12/13/99)

00-I-226   DEFERRED
MAINTENANCE, U.S. FISH
AND WILDLIFE SERVICE
(3/10/00)

U.S. GEOLOGICAL SURVEY

00-I-171   ACCOUNTING FOR 
REIMBURSABLE EXPENDITURES
OF ENVIRONMENTAL PROTECTION 
AGENCY SUPERFUND MONEY FOR 
FISCAL YEARS 1994 THROUGH 1997, 
WATER RESOURCES DIVISION,
U.S. GEOLOGICAL SURVEY 
(1/18/00) **$2,718,981 &
***$1,793,842

CONTRACT AND GRANT AUDITS

BUREAU OF INDIAN AFFAIRS

00-E-267   LOWER BRULE
SIOUX TRIBE, COSTS
INCURRED UNDER BUREAU OF 
INDIAN AFFAIRS CONTRACT
NO. A002506614 FOR THE 
PERIOD ENDED MAY 1999 (3/9/00)

BUREAU OF LAND MANAGEMENT

00-E-223  IBM GLOBAL GOVERNMENT
INDUSTRY FEDERAL INTEGRATION 
ORGANIZATION, COSTS INCURRED 
UNDER BUREAU OF LAND MANAGEMENT  
FOR CALENDAR YEAR 1996 (2/11/00)

BUREAU OF RECLAMATION

00-E-266   WEEKLY
BROTHERS CONSTRUCTION,INC., 
CLAIM FOR EQUITABLE ADJUSTMENT
SUBMITTED UNDER BUREAU 
OF RECLAMATION CONTRACT 
NO. 1425-98-CC-10-07680
(3/8/00)

00-E-299   OHM REMEDIATION, 
INC. (FORMERLY RUST REMEDIAL 
SERVICES, INC.), COSTS BILLED 
UNDER BUREAU OF RECLAMATION 
CONTRACT NO.  1425-3-CC-30-10340
(3/24/00)

00-E-316   RODRIGUEZ GENERAL
CONTRACTORS, COSTS CLAIMED 
UNDER BUREAU OF RECLAMATION 
CONTRACT NO. 1425-5-CC-32-2610
(3/24/00) *$486,479

NATIONAL PARK SERVICE

00-E-289   JCM CONTROL 
SYSTEMS, INC., COSTS BILLED 
FROM JANUARY 1, 1997, THROUGH 
JULY 16, 1999, UNDER NATIONAL 
PARK SERVICE CONTRACT NO. 
1443CX300094906 (3/24/00) 
**$83,125 


U.S. FISH AND
WILDLIFE SERVICE

00-E-246   U.S. FISH AND
WILDLIFE SERVICE FEDERAL 
AID GRANTS AND PAYMENTS 
AWARDED TO  VERMONT AGENCY OF 
NATURAL RESOURCES, DEPARTMENT 
OF FISH AND WILDLIFE, FOR 
2 FISCAL YEARS ENDED 
JUNE 30, 1997 (2/25/00)

SINGLE AUDITS

BUREAU OF INDIAN AFFAIRS 

00-A-5     CROW CREEK SIOUX 
TRIBE, FISCAL YEAR ENDED 
SEPTEMBER 30, 1997 (10/8/99)

00-A-6     YOMBA SHOSHONE 
TRIBE, FISCAL YEAR ENDED 
DECEMBER 31, 1997 (10/8/99)

00-A-27    CATHOLIC COMMUNITY 
SERVICES OF SOUTHERN ARIZONA,
 INC., FISCAL YEAR ENDED 
JUNE 30, 1997 (10/22/99)

00-A-28    SOKAOGON CHIPPEWA 
COMMUNITY, MOLE  LAKE BAND, 
FISCAL YEAR  ENDED 
SEPTEMBER 30, 1996  (10/22/99)
 
00-A-29    OGLALA SIOUX
PARKS AND RECREATION
AUTHORITY, FISCAL YEAR
ENDED DECEMBER 31, 1998
(10/22/99)

00-A-30    TURTLE
MOUNTAIN BAND OF CHIPPEWA 
INDIANS, FISCAL YEAR ENDED 
SEPTEMBER 30, 1997
(10/22/99)
 
00-A-33    HOONAH INDIAN 
ASSOCIATION, FISCAL YEAR 
ENDED DECEMBER 31, 1996  
(11/15/99)
 
00-A-34    WOUNDED KNEE
DISTRICT SCHOOL, FISCAL
YEAR ENDED JUNE 30, 1997
(11/15/99)
 
00-A-36    SAN JUAN PUEBLO, 
FISCAL YEAR ENDED 
DECEMBER 31, 1997 (11/15/99)
 
00-A-37    BIG PINE  PAIUTE 
TRIBE OF THE OWENS VALLEY, 
FISCAL YEAR ENDED 
DECEMBER 31, 1995 (10/22/99)
 
00-A-38    BIG PINE  PAIUTE 
TRIBE OF THE OWENS VALLEY, 
FISCAL YEAR ENDED 
DECEMBER 31, 1996 (10/22/99)

00-A-39    BEAR RIVER
BAND OF THE ROHNERVILLE 
RANCHERIA, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1995 (11/19/99)
  
00-A-40    BEAR RIVER BAND 
OF THE ROHNERVILLE RANCHERIA, 
FISCAL YEAR ENDED 
DECEMBER 31, 1996 (11/19/99)

00-A-66    NORMAN
INDEPENDENT SCHOOL
DISTRICT NO. 29, FISCAL
YEAR ENDED JUNE 30, 1998
(11/5/99)

00-A-70    SITKA TRIBE OF 
ALASKA, FISCAL YEAR ENDED 
DECEMBER 31, 1997 (11/18/99)
 
00-A-71    FORT MOJAVE INDIAN 
TRIBE, FISCAL YEAR ENDED 
SEPTEMBER 30, 1996  (11/5/99) 
**$5,086
 
00-A-72    BUENA VISTA RANCHERIA
BAND OF ME-WUK  INDIANS, 
FISCAL YEAR ENDED 
DECEMBER 31, 1996 (11/5/99)

00-A-73    MAKAH TRIBAL COUNCIL,
 FISCAL YEAR ENDED 
SEPTEMBER 30, 1998 (11/19/99)
 
00-A-74    MORONGO BAND OF MISSION 
INDIANS, FISCAL YEAR ENDED 
JUNE 30, 1996 (11/19/99)

00-A-75    NATIVE VILLAGE OF 
MEKORYUK IRA COUNCIL, 
FISCAL YEAR ENDED 
DECEMBER 31, 1996(11/19/99) 
**$27,885
 
00-A-76    BIG PINE PAIUTE 
TRIBE OF THE OWENS VALLEY, 
FISCAL YEAR ENDED 
DECEMBER 31, 1997 (11/19/99)
 
00-A-77    PUEBLO DE SAN
ILDEFONSO, FISCAL YEAR
ENDED DECEMBER 31,1995
(12/1/99)

00-A-78    PUEBLO DE SAN 
ILDEFONSO, FISCAL YEAR 
ENDED DECEMBER 31, 1996
(12/1/99)
 
00-A-79    CEDARVILLE
RANCHERIA, FISCAL YEAR
ENDED DECEMBER 31, 1996
(11/5/99)
 
00-A-80    CEDARVILLE
RANCHERIA, FISCAL YEAR
ENDED DECEMBER 31, 1996
(11/5/99)

00-A-81    MANIILAQ ASSOCIATION,
FISCAL YEAR ENDED 
SEPTEMBER 30, 1997 (11/5/99) 
**$11,728
 
00-A-93    HAVASUPAI TRIBE, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1994 
(11/16/99) **$503,428
 
00-A-98    D-Q UNIVERSITY, 
FISCAL YEAR ENDED 
JUNE 30, 1997 (11/19/99)

00-A-102   WHITE EARTH 
RESERVATION, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998
(11/19/99)

00-A-103   SHOSHONE-BANNOCK 
SCHOOL,FISCAL YEAR ENDED 
JUNE 30, 1997 (12/7/99)
 
00-A-104   SANTO DOMINGO
TRIBE, FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (11/22/99)

00-A-105   OGLALA LAKOTA
COLLEGE, FISCAL YEAR ENDED 
SEPTEMBER 30, 1998 (12/7/99)

00-A-106   TONKAWA TRIBE
OF OKLAHOMA, FISCAL YEAR 
ENDED SEPTEMBER 30, 1997 
(12/7/99)
 
00-A-107   WINGATE HIGH
SCHOOL BOARD OF EDUCATION, 
FISCAL YEAR ENDED JUNE 30, 1997
(12/7/99) **$32,155

00-A-108   HOPLAND BAND 
OF POMO INDIANS, FISCAL YEAR 
ENDED DECEMBER 31, 1997 
(11/22/99) **$66,000
 
00-A-109   SEMINOLE
NATION OF OKLAHOMA,
FISCAL YEAR ENDED
SEPTEMBER 30, 1995
(12/7/99)

00-A-121   1854 AUTHORITY, 
FISCAL YEAR ENDED 
DECEMBER 31, 1997 (12/2/99)
 
00-A-122   MNI SOSE INTERTRIBAL 
WATER RIGHTS COALITION, INC.,
 FISCAL YEAR ENDED 
DECEMBER 31, 1997 (12/2/99)
 
00-A-124   DUCKWATER SHOSHONE 
TRIBE, FISCAL YEAR ENDED 
DECEMBER 31, 1997 (12/2/99)

00-A-127   SANTO DOMINGO TRIBE, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998(12/7/99) 
**$25,000
 
00-A-128   MICCOSUKEE
CORPORATION, FISCAL YEAR ENDED 
SEPTEMBER 30, 1998(12/2/99)

00-A-129   LEECH LAKE RESERVATION, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1996 (12/2/99)

00-A-130   SECOND MESA DAY SCHOOL, 
FISCAL YEAR ENDED JUNE 30, 1998
(1/5/00)
 
00-A-131   AHMIUM EDUCATION, INC.,
FISCAL YEAR ENDED JUNE 30, 1998
(1/5/00)

00-A-132   ROCK POINT SCHOOL, 
INC., FISCAL YEAR ENDED 
JUNE 30, 1998 (1/5/00)
 
00-A-133   SUQUAMISH TRIBE, 
FISCAL YEAR ENDED 
DECEMBER 31, 1998 (1/5/00)
 
00-A-134   LOCAL INDIAN EDUCATION, 
INC., FISCAL YEAR ENDED 
SEPTEMBER 30, 1997 (1/5/00)
 
00-A-135   ELY SHOSHONE
TRIBE, FISCAL YEAR ENDED 
DECEMBER 31, 1997 (1/5/00)

00-A-136   KOOTENAI TRIBE
OF IDAHO, FISCAL YEAR
ENDED SEPTEMBER 30, 1997
(1/5/00)
 
00-A-137   NORTHWEST 
INTERTRIBAL COURT SYSTEM, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998 (1/5/00) 
**$116,161

00-A-155   POTTER VALLEY
LITTLE LAKE POMO TRIBE,
4 FISCAL YEARS ENDED 
DECEMBER 31, 1996 (1/5/00) 
**$9,623
 
00-A-159   COLORADO RIVER 
INDIAN TRIBES, 
FISCAL YEAR ENDED 
DECEMBER 31, 1997 
(12/17/99)

 GOGEBIC COUNTY, MICHIGAN, 
FISCAL YEAR ENDED 
DECEMBER 31, 1998 (12/17/99)

00-A-162   PIERRE INDIAN
LEARNING CENTER, 
FISCAL  YEAR ENDED
JUNE 30, 1997 (12/17/99)
 
00-A-163   LAGUNA PUEBLO
DEPARTMENT OF EDUCATION, 
FISCAL YEAR ENDED 
JUNE 30, 1997 (12/17/99) 
**$691,297

00-A-164   YSLETA DEL SUR
PUEBLO, FISCAL YEAR ENDED 
DECEMBER 31, 1997 (12/17/99)
 
00-A-165   SKAGIT SYSTEM
COOPERATIVE,
FISCAL YEAR ENDED 
DECEMBER 31, 1998 (12/17/99)

00-A-179   WASHOE TRIBE
OF NEVADA AND CALIFORNIA, 
FISCAL YEAR ENDED
DECEMBER 31, 1997 (1/7/00)

00-A-180   EASTERN BAND
OF CHEROKEE INDIANS,
FISCAL YEAR ENDED
SEPTEMBER 30, 1998
(1/7/00)


00-A-185   LOWER BRULE
SIOUX TRIBE, FISCAL YEAR ENDED
SEPTEMBER 30, 1998
(1/13/00)

00-A-187   THREE AFFILIATED 
TRIBES, FISCAL YEAR ENDED 
EPTEMBER 30, 1997 (1/14/00) 
**$123,570

00-A-200   ABSENTEE
SHAWNEE TRIBE OF
OKLAHOMA, FISCAL YEAR
ENDED DECEMBER 31, 1998
(1/28/00)
 
00-A-201   MNI SOSE
INTERTRIBAL WATER RIGHTS  
COALITION, INC., 
FISCAL YEAR ENDED 
DECEMBER 31, 1998 (1/28/00)

00-A-202   MANIILAQ
ASSOCIATION, FISCAL YEAR ENDED 
SEPTEMBER 30, 1998 (1/28/00)
 
00-A-204   MOHEGAN TRIBE OF 
INDIANS OF CONNECTICUT, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998 (1/28/00)

00-A-205   NATIVE VILLAGE
OF TANANA, FISCAL
YEAR ENDED
SEPTEMBER 30, 1998  (1/28/00)
 
00-A-206   DIBE YAZHI
HABITIIN OLTA, INC.,
FISCAL YEAR ENDED 
JUNE 30, 1998 (1/28/00)
 
00-A-207   LOCAL INDIAN
EDUCATION, INC., FISCAL
YEAR ENDED 
SEPTEMBER 30, 1998 (1/28/00)
 
00-A-212   SHONTO
GOVERNING BOARD OF
EDUCATION, INC., FISCAL
YEAR ENDED JUNE 30, 1998
(1/28/00)
 
00-A-227   QUILEUTE
TRIBAL SCHOOL, FISCAL
YEAR ENDED JUNE 30, 1998
(2/11/00) **$10,684

00-A-228   QUILEUTE TRIBAL 
COUNCIL,
FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (2/11/00)
 
00-A-229   QUILEUTE
TRIBAL COUNCIL,
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998 
(2/11/00)
 
00-A-230   FORT INDEPENDENCE 
INDIAN COMMUNITY OF PAIUTE
INDIANS, 
FORT INDEPENDENCE RESERVATION, 
FISCAL YEAR ENDED
DECEMBER 31, 1998 (2/11/00)
 
00-A-231   TULE RIVER
TRIBAL COUNCIL, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1996 
2/11/00)

00-A-232   ASSINIBOINE &
SIOUX TRIBES, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1997
(2/11/00)

00-A-233   BURNS PAIUTE
INDIAN TRIBE, FISCAL YEAR ENDED
DECEMBER 31, 1997 (2/11/00)
 
00-A-234   BURNS PAIUTE
INDIAN TRIBE, FISCAL YEAR ENDED 
DECEMBER 31, 1998 (2/11/00)
 
00-A-235   FALLON
PAIUTE-SHOSHONE TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1997
(2/11/00)
 
00-A-236   PUEBLO OF SAN
FELIPE, 
FISCAL YEAR ENDED 
DECEMBER 31, 1997
(2/11/00)
 
00-A-238   CHOCTAW NATION  
OF OKLAHOMA, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998
(2/11/00)

00-A-239   NATIONAL IRON
WORKERS TRAINING PROGRAM 
FOR AMERICAN INDIANS, INC., 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998
(2/11/00)
 
00-A-240   SAULT STE.
MARIE TRIBE OF CHIPPEWA INDIANS, 
FISCAL YEAR ENDED 
DECEMBER 31, 1998
(2/11/00)
 
00-A-252   SAC AND FOX
NATION OF OKLAHOMA,
FISCAL YEAR ENDED
DECEMBER 31, 1997
(2/25/00)
 
00-A-254   FOND DU LAC
RESERVATION, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998 
(2/25/00)

00-A-304   AK-CHIN
INDIAN COMMUNITY, 
FISCAL YEAR ENDED
DECEMBER 31, 1998
(3/23/00)

00-A-305   SICANGU OYATE
HO, INC., FISCAL YEAR
ENDED JUNE 30, 1998
(3/23/00)
 
00-A-306   SCOTTS VALLEY
BAND OF POMO INDIANS,
FISCAL YEAR ENDED
DECEMBER 31, 1998
(3/23/00)

00-A-312   YERINGTON
PAIUTE TRIBE, 
FISCAL YEAR  ENDED 
DECEMBER 31, 1998 (3/24/00)

00-A-313   MINNESOTA
CHIPPEWA TRIBE, 
FISCAL YEAR ENDED
SEPTEMBER 30, 1998 (3/24/00)

00-A-314   COPPER RIVER
NATIVE ASSOCIATION, INC., 
FISCAL YEAR ENDED
SEPTEMBER 30, 1998
(3/24/00)
 
00-A-315   FLANDREAU
SANTEE SIOUX TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1997 (3/24/00)
 
BUREAU OF LAND MANAGEMENT
 
00-A-7     PLAQUEMINES
PARISH GOVERNMENT, 
FISCAL YEAR ENDED 
DECEMBER 31, 1997 
(10/8/99)
 
00-A-31    UNIVERSITY OF
MINNESOTA, FISCAL YEAR
ENDED JUNE 30, 1998
(10/22/99)
 
00-A-32    DAWSON COUNTY, MONTANA, 
FISCAL YEAR ENDED   
JUNE 30, 1998 
(10/22/99)
 
00-A-63    TILLAMOOK
COUNTY, OREGON, FISCAL
YEAR ENDED JUNE 30, 1997
(11/5/99)
 
00-A-83    SOUTH FLORIDA
WATER MANAGEMENT DISTRICT, 
FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (11/5/99)

00-A-84    CLACKAMAS COUNTY, 
OREGON, 
FISCAL YEAR ENDED JUNE 30, 1997
(11/5/99)

00-A-85    GLACIER COUNTY, 
MONTANA, 
FISCAL YEAR ENDED 
JUNE 30, 1997 (11/5/99)
 
00-A-100   CUSTER COUNTY,  
MONTANA, 
FISCAL YEAR ENDED 
JUNE 30, 1998  (11/19/99)
 
00-A-203   SOUTH FLORIDA
WATER MANAGEMENT DISTRICT, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998 (1/28/00)


BUREAU OF RECLAMATION
 
00-A-82    CALIFORNIA
ASSOCIATION OF RESOURCE
CONSERVATION DISTRICTS AND 
CALIFORNIA RESOURCE 
CONSERVATION FUND, 
FISCAL YEAR ENDED
DECEMBER 31, 1997
(11/5/99)
 
00-A-123   WEST RIVER/
LYMAN-JONES RURAL WATER 
SYSTEMS, INC., 
FISCAL YEAR ENDED
DECEMBER 31, 1998
(12/2/99)

00-A-126   MAXWELL
IRRIGATION DISTRICT, 
FISCAL YEAR ENDED
DECEMBER 31, 1998
(12/2/99)
 
00-A-156   BELLE FOURCHE
IRRIGATION DISTRICT,
FISCAL YEAR ENDED
DECEMBER 31, 1998
(12/17/99)

00-A-250   PROVIDENT
IRRIGATION DISTRICT,
FISCAL YEAR ENDED
DECEMBER 31, 1998
(2/25/00)

00-A-302   EL PASO WATER
UTILITIES, FISCAL YEAR
ENDED FEBRUARY 28, 1998
(3/23/00)


INSULAR AREAS

American Samoa
 
00-A-265   AMERICAN SAMOA 
GOVERNMENT, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1994
(3/6/00) **$30,528

Commonwealth of the 
Northern Mariana Islands

00-A-176   COMMONWEALTH
OF THE NORTHERN MARIANA 
ISLANDS, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998  
(1/6/00) **$364,109
 
00-A-331  COMMONWEALTH
PORTS AUTHORITY, FISCAL
YEAR ENDED 
SEPTEMBER 30, 1999 (3/30/00)

Federated States of
Micronesia

00-A-117   COLLEGE OF 
MICRONESIA LAND GRANT 
PROGRAM,
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998  
(11/29/99)
 
00-A-139   FEDERATED
STATES OF MICRONESIA
NATIONAL GOVERNMENT,
FISCAL YEAR ENDED
SEPTEMBER 30, 1998
(12/10/99) **$97,396


00-A-221   COLLEGE OF 
MICRONESIA, FEDERATED
STATES OF MICRONESIA,
FISCAL YEAR ENDED
SEPTEMBER 30, 1998
(2/9/00)
 
Yap

00-A-97    YAP STATE PUBLIC 
SERVICE CORPORATION, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1997 (11/19/99)

Guam
 
00-A-9     GUAM COMMUNITY 
COLLEGE, FISCAL YEAR ENDED 
SEPTEMBER 30, 1997 (10/14/99)

00-A-23    GUAM ECONOMIC
DEVELOPMENT AUTHORITY,
FISCAL YEAR ENDED
SEPTEMBER 30, 1997
(10/19/99)
 
00-A-41    GUAM
INTERNATIONAL AIRPORT
AUTHORITY, FISCAL
YEAR ENDED 
SEPTEMBER 30, 1998
(10/25/99)

00-A-47    GUAM COMMUNITY 
COLLEGE, FISCAL YEAR ENDED 
SEPTEMBER 30, 1990
(10/27/99)

00-A-51    GUAM TELEPHONE 
AUTHORITY, FISCAL YEAR ENDED 
SEPTEMBER 30, 1998
(11/2/99)

00-A-111   GUAM ECONOMIC
DEVELOPMENT AUTHORITY,
FISCAL YEAR ENDED
SEPTEMBER 30, 1998
(11/19/99)

00-A-195   GOVERNMENT OF GUAM, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998 
(1/25/00) **$2,305,544
 
00-A-198   GUAM MASS TRANSIT 
AUTHORITY, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998
(1/28/00)

00-A-199   GUAM COMMUNITY 
COLLEGE FOUNDATION, 
FISCAL YEAR ENDED
SEPTEMBER 30, 1997
(1/28/00)

Republic of the Marshall
Islands
 
00-A-92    REPUBLIC OF
THE MARSHALL ISLANDS,
FISCAL YEAR ENDED
SEPTEMBER 30, 1998
(11/15/99) **$576,631

Republic of Palau
 
00-A-0     REPUBLIC OF
PALAU, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998 
(10/5/99) **$424,084
 
00-A-8     PALAU NATIONAL
COMMUNICATIONS CORPORATION, 
FISCAL YEAR ENDED 
DECEMBER 31, 1998 (10/8/99)

00-A-210   PALAU COMMUNITY 
COLLEGE, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998 (2/2/00)

U.S.  Virgin Islands
 
00-A-90  GOVERNMENT OF
THE VIRGIN ISLANDS,
FISCAL YEAR ENDED
SEPTEMBER 30, 1995 (11/9/99)
 
NATIONAL PARK SERVICE
 
00-A-3     DURHAM, NORTH
CAROLINA, FISCAL YEAR
ENDED JUNE 30, 1997
(10/8/99)

00-A-65    BARDSTOWN,
KENTUCKY, FISCAL YEAR
ENDED JUNE 30, 1998
(11/5/99)

00-A-67    GRAND RAPIDS,
MICHIGAN, FISCAL YEAR
ENDED JUNE 30, 1998
(11/5/99)
 
00-A-68    DECATUR,
ALABAMA, FISCAL YEAR
ENDED SEPTEMBER 30, 1998  
(11/5/99)

00-A-101   TERREBONNE
PARISH CONSOLIDATED
GOVERNMENT, FISCAL YEAR ENDED 
DECEMBER 31, 1998 (11/19/99)

00-A-158   GEORGIA TRUST
FOR HISTORIC PRESERVATION, INC.,
FISCAL YEAR ENDED 
MARCH 31, 1998 (12/17/99)
 
00-A-160   SAINTE GENEVIEVE, 
MISSOURI, FISCAL YEAR ENDED 
SEPTEMBER 30, 1998 (12/17/99)

00-A-177   CONNECTICUT
HISTORICAL COMMISSION,
2 FISCAL YEARS ENDED  
JUNE 30, 1994 (1/7/00)
 
00-A-178   CONNECTICUT
HISTORICAL COMMISSION,
2 FISCAL YEARS ENDED 
JUNE 30, 1996 (1/7/00)
 
00-A-186   ALLEGHENY
RIDGE CORPORATION, 
FISCAL YEAR ENDED 
JUNE 30, 1997  (1/13/00)
 
00-A-247   METROPOLITAN
COUNCIL OF THE TWIN
CITIES AREA, MINNESOTA,
FISCAL YEAR ENDED
DECEMBER 31, 1998
(2/25/00)

00-A-253   DELAWARE,
FISCAL YEAR ENDED 
JUNE 30, 1998 (2/25/00)

OFFICE OF THE SECRETARY

00-A-62   HAWAII, 
FISCAL YEAR ENDED 
JUNE 30, 1998 (11/4/99) 
**$32,167
 
00-A-64    GEORGE
WASHINGTON UNIVERSITY,
FISCAL YEAR ENDED
JUNE 30, 1998 (11/5/99)

00-A-99    PENNSYLVANIA
STATE UNIVERSITY, 
FISCAL YEAR ENDED
JUNE 30, 1998
(11/19/99) **$2,303

OFFICE OF SURFACE MINING
RECLAMATION AND ENFORCEMENT
 
00-A-87    SHERIDAN,
WYOMING, FISCAL YEAR
ENDED JUNE 30, 1998
(11/5/99)

U.S.  FISH AND WILDLIFE SERVICE
 
00-A-4     NEW MEXICO
DEPARTMENT OF GAME AND FISH,
FISCAL YEAR ENDED 
JUNE 30, 1998 (10/8/99)

00-A-60    MISSISSIPPI,
FISCAL YEAR ENDED 
JUNE 30, 1998 (11/4/99)
 
00-A-61    CALIFORNIA,
FISCAL YEAR ENDED
JUNE 30, 1998 (11/4/99)

00-A-69    ORANGE COUNTY, 
CALIFORNIA, FISCAL YEAR ENDED
JUNE 30, 1998 (11/5/99)
 
00-A-86    SOUTHERN
ILLINOIS UNIVERSITY,
FISCAL YEAR ENDED 
JUNE 30, 1997 (11/5/99)
 
00-A-88    NORTH DAKOTA,
FISCAL YEAR ENDED
JUNE 30, 1998 (11/5/99) 

00-A-89    OKLAHOMA STATE 
UNIVERSITY, FISCAL YEAR ENDED 
JUNE 30, 1998 (11/5/99)
 
00-A-125   AMERICAN
FARMLAND TRUST, FISCAL
YEAR ENDED
SEPTEMBER 30, 1998 (12/2/99)
 
00-A-237   ALASKA, FISCAL
YEAR ENDED JUNE 30, 1998
(2/11/00)

00-A-251   ILLINOIS STATE
UNIVERSITY, FISCAL YEAR ENDED 
JUNE 30, 1998 (2/25/00)
 
00-A-303   TRUMAN STATE
UNIVERSITY, FISCAL YEAR
ENDED JUNE 30, 1998
(3/23/00)
 
U.S. GEOLOGICAL SURVEY
 
00-A-2     ECOLOGICAL
SOCIETY OF AMERICA,
INCORPORATED, 
FISCAL YEAR ENDED 
JUNE 30, 1998 (10/8/99)

00-A-35    CALIFORNIA
INSTITUTE OF TECHNOLOGY, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1997
(10/22/99)
 
00-A-157   MISSISSIPPI, 
ENTERPRISE FOR
TECHNOLOGY, INC., 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998 
(12/17/99)
 
00-A-248   WOODS HOLE
OCEANOGRAPHIC INSTITUTION, 
FISCAL YEAR ENDED 
DECEMBER 31, 1998
(2/25/00)
 
00-A-249   UNIVERSITY OF
NEBRASKA, FISCAL YEAR
ENDED JUNE 30, 1998
(2/25/00)


INDIRECT COST
PROPOSALS

BUREAU OF INDIAN AFFAIRS
 
00-P-10    ST. CROIX TRIBAL COUNCIL, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1997 (10/12/99)
 
00-P-11    ST. CROIX TRIBAL COUNCIL, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998 (10/13/99)

00-P-12    ST. CROIX TRIBAL COUNCIL, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1999 (10/14/99)
 
00-P-13    KIOWA TRIBE OF OKLAHOMA, 
FISCAL YEAR ENDED 
DECEMBER 31, 1997 (10/14/99) 
*$38,438

00-P-16    JAMESTOWN S'KLALLAM 
TRIBE, FISCAL YEAR ENDED 
SEPTEMBER 30, 1999 (10/15/99)

00-P-17    YUROK TRIBE, 
FISCAL YEAR ENDED
SEPTEMBER 30, 1999 (10/15/99)
 
00-P-18    SHOALWATER BAY 
INDIAN TRIBE, 
FISCAL YEAR ENDED
SEPTEMBER 30, 1998 (10/15/99) 
*$195,784

00-P-19    SHOALWATER BAY 
INDIAN TRIBE, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1999
(10/15/99) *$20,323

00-P-20    BURNS PAIUTE 
TRIBE, FISCAL YEAR ENDED 
DECEMBER 31, 1997
(10/15/99) *$13,705

00-P-21    BURNS PAIUTE
TRIBE, FISCAL YEAR ENDED 
DECEMBER 31, 1998
(10/15/99) *$9,199
 
00-P-22    GUIDIVILLE
INDIAN RANCHERIA, 
15-MONTH PERIOD ENDED 
DECEMBER 31, 1998 (10/18/99)
 
00-P-42    TRINIDAD
RANCHERIA, FISCAL YEAR
ENDED DECEMBER 31, 1999
(10/25/99)

00-P-43    UTE INDIAN
TRIBE, FISCAL YEAR ENDED 
SEPTEMBER 30, 1996 (10/26/99)

00-P-44    UTE INDIAN
TRIBE, FISCAL YEAR ENDED 
SEPTEMBER 30, 1997 (10/26/99)
 
00-P-45    YAVAPAI-
PRESCOTT INDIAN TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1998
(10/26/99)
 
00-P-46  YAVAPAI-
PRESCOTT TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1999
(10/26/99)

00-P-54    TONKAWA TRIBE
OF OKLAHOMA,
FISCAL YEAR ENDED 
SEPTEMBER 30, 1996
(10/29/99) *$31,635

00-P-55    TONKAWA TRIBE
OF OKLAHOMA, FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (11/1/99)
 
00-P-57    TONKAWA TRIBE
OF OKLAHOMA, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998
(11/2/99)
 
00-P-58    TONKAWA TRIBE
OF OKLAHOMA, 
FISCAL YEAR ENDED
SEPTEMBER 30, 1999 
(11/3/99)
 
00-P-59    FAIRBANKS
NATIVE ASSOCIATION,
FISCAL YEAR ENDED
JUNE  30, 1999
(11/3/99)
 
00-P-91    BOIS FORTE BAND 
OF CHIPPEWA INDIANS, 
FISCAL YEAR ENDED
SEPTEMBER 30, 1999
(11/12/99)

00-P-94    HOULTON BAND
OF MALISEET INDIANS,
FISCAL YEAR ENDED
SEPTEMBER 30, 1997
(11/16/99) *$184,339

00-P-95    HOULTON BAND
OF MALISEET INDIANS,
FISCAL YEAR ENDED
SEPTEMBER 30, 1998
(11/16/99) *$50,203
 
00-P-96    BIG PINE BAND
OF PAIUTE/SHOSHONE
INDIANS, FISCAL YEAR
ENDED DECEMBER 31, 1996
(11/18/99) *$25,309
 
00-P-110   MECHOOPDA
INDIAN TRIBE, 
FISCAL YEAR  ENDED 
DECEMBER 31, 1999
(11/23/99)
 
00-P-113   SOUTHERN UTE
COMMUNITY ACTION PROGRAM, 
FISCAL YEAR ENDED 
DECEMBER 31, 1999
(11/25/99)
 
00-P-114   SOUTHERN UTE
COMMUNITY ACTION PROGRAM, INC., 
FISCAL YEAR ENDED 
DECEMBER 31, 2000
(11/26/99)
 
00-P-115   ALL INDIAN
PUEBLO COUNCIL, INC.,
FISCAL YEAR ENDED 
JUNE 30, 1999 (11/25/99)

00-P-116   ALL INDIAN
PUEBLO COUNCIL, INC., 
FISCAL YEAR ENDED 
JUNE 30, 2000
(11/26/99)
 
00-P-119   WYANDOTTE
TRIBE OF OKLAHOMA, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1999 
(11/30/99)

00-P-120   WYANDOTTE
TRIBE OF OKLAHOMA, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 2000 
(12/1/99)

00-P-140   PONCA TRIBE OF 
NEBRASKA, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1999 
(12/10/99)
 
00-P-149   OGLALA LAKOTA 
COLLEGE, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1999 
(12/13/99)

00-P-150   OGLALA LAKOTA
COLLEGE, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 2000  (12/14/99)
 
00-P-151   TURTLE
MOUNTAIN COMMUNITY
COLLEGE, FISCAL YEAR ENDED 
JUNE 30, 1998
(12/13/99)
 
00-P-152   TURTLE MOUNTAIN 
COMMUNITYCOLLEGE, FISCAL YEAR
ENDED JUNE 30, 1999
(12/14/99)
 
00-P-153   MODOC TRIBE OF
OKLAHOMA, FISCAL YEAR
ENDED SEPTEMBER 30, 1999 
(12/13/99)
 
00-P-154   MODOC TRIBE OF 
OKLAHOMA, 
FISCAL YEAR ENDED SEPTEMBER 30,
2000 (12/14/99)
 
00-P-167   STANDING ROCK
SIOUX TRIBE, FISCAL YEAR ENDED
SEPTEMBER 30, 1998
(12/28/99)
 
00-P-169   ALAMO NAVAJO
SCHOOL BOARD, INC., 
FISCAL YEAR ENDED
JUNE 30, 1998  (12/29/99)

00-P-170   RINCON BAND OF 
LUISENO MISSION INDIANS,  
FISCAL YEAR ENDED  
DECEMBER 31, 1999 (12/30/99)

00-P-173   STANDING ROCK
SIOUX TRIBE, FISCAL 
YEAR ENDED
SEPTEMBER 30, 1996  (1/3/00)
 
00-P-174   DELAWARE TRIBE 
OF WESTERN OKLAHOMA, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1999 
(1/4/00)

00-P-175   DELAWARE TRIBE 
OF WESTERN OKLAHOMA,  
FISCAL YEAR ENDED  
SEPTEMBER 30, 2000  
(1/5/00)
 
00-P-182   MUSCOGEE CREEK  
NATION, FISCAL YEAR ENDED 
SEPTEMBER 30, 1998
(1/10/00)
 
00-P-183   MUSCOGEE CREEK  
NATION, FISCAL YEAR  ENDED
SEPTEMBER 30, 1999
(1/10/00)

00-P-188   PUYALLUP TRIBE
OF INDIANS, FISCAL YEAR
ENDED SEPTEMBER 30, 1997  
(1/19/00)
 
00-P-189   CONFEDERATED
TRIBES OF COOS, LOWER
UMPQUA, AND SIUSLAW
INDIANS, FISCAL YEAR
ENDED DECEMBER 31, 1998  
(1/19/00) *$30,993

00-P-190   CONFEDERATED
TRIBES OF COOS, LOWER
UMPQUA, AND SIUSLAW
INDIANS, FISCAL YEAR
ENDED DECEMBER 31, 1999 
(1/19/00) *$31,239

00-P-192   SAC AND FOX
NATION OF OKLAHOMA,
FISCAL YEAR ENDED
DECEMBER 31, 1997
(1/20/00)

00-P-193   SAC AND FOX
NATION OF OKLAHOMA,
FISCAL YEAR ENDED
SEPTEMBER 30, 1998
(1/21/00)

00-P-194   TE-MOAK TRIBE
OF WESTERN SHOSHONE,
FISCAL YEAR ENDED
SEPTEMBER 30, 1999
(1/24/00) *$53,084

00-P-196   BLACKFEET
COMMUNITY COLLEGE, 
FISCAL YEAR ENDED 
SEPTEMBER  30, 1998 
(1/25/00)

00-P-197   BLACKFEET
COMMUNITY COLLEGE, 
FISCAL YEAR ENDED 
SEPTEMBER 30,  1999 
(1/26/00)
  
00-P-208   SPIRIT LAKE
SIOUX TRIBE, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1999 
(1/27/00) *$222,197

00-P-209   SPIRIT LAKE
SIOUX TRIBE, 
FISCAL YEAR ENDED
SEPTEMBER 30, 2000
(1/28/00) *$69,135
 
00-P-213   HOPLAND BAND
OF POMO INDIANS OF THE
HOPLAND RANCHERIA, 
FISCAL YEAR ENDED 
DECEMBER 31, 1999 (2/3/00)
 
00-P-214   PUEBLO OF SAN
FELIPE, FISCAL YEAR
ENDED DECEMBER 31, 1997
(2/4/00)
 
00-P-217   SENECA-CAYUGA
TRIBE OF OKLAHOMA, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998 
(2/8/00) *$29,091
 
00-P-218   RED LAKE BAND
OF CHIPPEWA INDIANS,
FISCAL YEAR ENDED
SEPTEMBER 30, 1997
(2/8/00)

00-P-219   CHEYENNE RIVER 
SIOUX TRIBE, FISCAL YEAR 
ENDED SEPTEMBER 30,1998
(2/7/00)
 
00-P-220   CHEYENNE RIVER 
SIOUX TRIBE, FISCAL YEAR 
ENDED SEPTEMBER 30, 1999 
(2/8/00)
 
00-P-222   KASHIA BAND 
OF POMO INDIANS, 
FISCAL YEAR ENDED 
DECEMBER 31, 2000
(2/8/00)
 
00-P-224   PUEBLO OF 
SANTA ANA,

FISCAL YEAR ENDED 
SEPTEMBER 30, 1998 
(2/8/00)
 
00-P-225   PUEBLO OF 
SANTA ANA,
FISCAL YEAR ENDED 
SEPTEMBER 30, 1997 
(2/9/00)
 
00-P-241   UPPER LAKE
BAND OF POMO INDIANS,
FISCAL YEAR ENDED
DECEMBER 31, 1999
(2/14/00)

00-P-242   SHOSHONE-
PAIUTE TRIBES OF
THE DUCK VALLEY 
INDIAN RESERVATION, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1999
(2/15/00) *$157,930

00-P-244   MIDDLETOWN
RANCHERIA OF POMO
INDIANS, FISCAL YEAR
ENDED DECEMBER 31, 1999
(2/22/00)

00-P-245   MANCHESTER
BAND OF POMO INDIANS,
FISCAL YEAR ENDED
DECEMBER 31,  2000
(2/22/00)

00-P-255   PUEBLO OF
SANTA CLARA, 
FISCAL YEAR  ENDED 
DECEMBER 31, 1997
(2/25/00)

00-P-258   ABSENTEE
SHAWNEE TRIBE OF
OKLAHOMA, FISCAL YEAR
ENDED DECEMBER 31, 1993  
(2/28/00)
 
00-P-259   ABSENTEE
SHAWNEE TRIBE OF
OKLAHOMA, FISCAL YEAR
ENDED DECEMBER 31, 1994 
(2/29/00)
 
00-P-260   GREAT LAKES
INTER-TRIBAL COUNCIL,
INC., FISCAL YEAR ENDED
JUNE 30, 2000  (3/1/00)

00-P-261   LOWER BRULE
SIOUX TRIBE, 
FISCAL YEAR ENDED
SEPTEMBER 30, 1998
(2/29/00)
 
00-P-262   LOWER BRULE
SIOUX TRIBE, 
FISCAL YEAR  ENDED 
SEPTEMBER 30, 1999
(3/1/00)

00-P-268   FORT BELKNAP
COMMUNITY COUNCIL, 
FISCAL YEAR ENDED
 SEPTEMBER  31, 1998
(3/7/00) *$14,307
 
00-P-269   FORT BELKNAP
COMMUNITY COUNCIL, 
FISCAL YEAR ENDED 
SEPTEMBER 30,  1999 
(3/7/00) *$83,355
 
00-P-271   STONE CHILD
COLLEGE, FISCAL YEAR
ENDED SEPTEMBER 30, 1999 
(3/9/00)

00-P-272   PUEBLO OF
ACOMA, FISCAL YEAR ENDED 
DECEMBER 31, 1998
(3/9/00)
 
00-P-273   PUEBLO OF
ACOMA, FISCAL YEAR ENDED 
DECEMBER 31, 1999
(3/9/00)
 
00-P-276   MECHOOPDA
INDIAN TRIBE, 
FISCAL YEAR ENDED
DECEMBER 31, 1999
(3/9/00) *$18,925
 
00-P-277   MECHOOPDA
INDIAN TRIBE, 
FISCAL YEAR ENDED 
DECEMBER 30, 2000
(3/9/00)
 
00-P-278   LAS VEGAS
PAIUTE TRIBE, 
FISCAL YEAR  ENDED
DECEMBER 31, 1999
(3/9/00)
 
00-P-283   PUEBLO OF
SANDIA, FISCAL YEAR
ENDED DECEMBER 31, 1999
(3/13/00) *$37,462
 
00-P-284   MICCOSUKEE
CORPORATION, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998
(3/13/00)

00-P-285   COOK INLET
TRIBAL COUNCIL,
FISCAL YEAR ENDED 
DECEMBER 31, 2000 
(3/14/00)

00-P-286   SALT RIVER
PIMA-MARICOPA INDIAN
COUNCIL, FISCAL YEAR
ENDED SEPTEMBER  30, 1999 
(3/14/00)

00-P-288   BAY MILLS
INDIAN COMMUNITY, 
FISCAL YEAR ENDED
DECEMBER 31, 1999 
(3/15/00) *$10,343
 
00-P-292   WHITE MOUNTAIN 
APACHE TRIBE, FISCAL YEAR
ENDED APRIL 30, 1999
(3/21/00)
 
00-P-293   SKOKOMISH
INDIAN TRIBE, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1997  (3/21/00)
 
00-P-294   SKOKOMISH
INDIAN TRIBE, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998
(3/21/00)

00-P-295   SKOKOMISH
INDIAN TRIBE, 
FISCAL YEAR ENDED
SEPTEMBER 30, 1999
(3/21/00)
 
00-P-296   SKOKOMISH
INDIAN TRIBE, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 2000
(3/21/00)

00-P-297   OSAGE NATION,
FISCAL YEAR ENDED
SEPTEMBER 30, 1998
(3/21/00)
 
00-P-298   OSAGE NATION,
FISCAL YEAR ENDED
SEPTEMBER 30, 1999
(3/22/00)

00-P-308   LAC COURTE
OREILLES TRIBAL 
GOVERNING BOARD, 
FISCAL YEAR ENDED
SEPTEMBER 30, 2000
(3/23/00)

00-P-309   LITTLE HOOP
COMMUNITY COLLEGE, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998 
(3/22/00)
 
00-P-310   LITTLE HOOP
COMMUNITY COLLEGE, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1999 
(3/23/00)
 
00-P-317   MENOMINEE
TRIBAL ENTERPRISES,
FISCAL YEAR ENDED
SEPTEMBER 30, 1999
(3/23/00)
 
00-P-318 CHEYENNE-
ARAPAHO TRIBES OF OKLAHOMA, 
FISCAL YEAR ENDED 
DECEMBER 31, 1998  
(3/24/00)

00-P-325   THE KLAMATH
TRIBES, FISCAL YEAR
ENDED DECEMBER 31, 1998 
(3/28/00) *$164,728
 
00-P-326   DULL KNIFE
MEMORIAL COLLEGE, 
FISCAL YEAR ENDED 
JUNE 30, 1998 (3/28/00)
 
00-P-327   DULL KNIFE
MEMORIAL COLLEGE, 
FISCAL YEAR ENDED 
JUNE 30, 2000  (3/28/00)
 
00-P-328   FORT SILL
APACHE TRIBE OF OKLAHOMA, 
FISCAL YEAR ENDED 
DECEMBER 31, 1999 (3/27/00)
 
00-P-329   KICKAPOO TRADITIONAL 
TRIBE OF TEXAS, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1997  
(3/29/00)
 
00-P-330   KICKAPOO
TRADITIONAL TRIBE OF
TEXAS, 
FISCAL YEAR ENDED 
SEPTEMBER 30, 1998  
(3/30/00)

INSULAR AREAS

Commonwealth of the 
Northern Mariana Islands

00-P-52   COMMONWEALTH
OF THE NORTHERN MARIANA  
ISLANDS, FISCAL YEAR  ENDED 
SEPTEMBER 30, 2000 
(11/2/99)

Republic of Palau
 
00-P-307   REPUBLIC OF
PALAU, FISCAL YEAR
ENDED SEPTEMBER 30, 2000   
(3/22/00)

MINERALS MANAGEMENT
SERVICE
 
00-P-118  COLORADO 
DEPARTMENT OF  REVENUE, 
FISCAL YEAR ENDED 
JUNE 30, 2000  
(11/29/99)

MULTI-OFFICE 
 
00-P-56    NEVADA
DEPARTMENT OF CONSERVATION 
AND NATURAL RESOURCES,
 DIVISION  OF WILDLIFE, 
FISCAL YEAR ENDED 
JUNE 30, 1999 
(11/3/99)

NATIONAL PARK SERVICE
 
00-P-14    MICHIGAN
DEPARTMENT OF STATE,
FISCAL YEAR ENDED
SEPTEMBER 30, 2000
(10/14/99)
 
00-P-26    HISTORICAL SOCIETY 
OF WISCONSIN, 
FISCAL YEAR ENDED
JUNE 30, 2000 
(10/21/99)

00-P-49   COLORADO HISTORICAL 
SOCIETY, FISCAL YEAR ENDED
JUNE 30, 2000 
(10/28/99)
 
00-P-53    OHIO HISTORICAL 
SOCIETY,
FISCAL YEAR ENDED 
JUNE 30, 2000 
(11/2/99)

00-P-215   EDUCATION
MANAGEMENT CORPORATION,
FISCAL YEAR ENDED
DECEMBER 31, 1998 
(2/7/00)

00-P-256   MISSISSIPPI 
DEPARTMENT OF ARCHIVES 
AND HISTORY, 
FISCAL YEAR  ENDED
JUNE 30, 2000 
(2/27/00)
 
00-P-257   MISSISSIPPI
DEPARTMENT OF ARCHIVES 
AND HISTORY, FISCAL YEAR
ENDED JUNE 30, 2001
(2/27/00)

00-P-263   SOUTH CAROLINA 
DEPARTMENT OF PARKS, 
RECREATION AND TOURISM, 
FISCAL YEAR ENDED 
JUNE 30, 1999 (3/3/00)

00-P-291   OHIO
HISTORICAL SOCIETY,
FISCAL YEAR ENDED 
JUNE 30, 2001 (3/21/00)
 
00-P-320     MASSACHUSETTS
HISTORICAL COMMISSION,
FISCAL YEAR ENDED 
JUNE 30, 2001 (3/27/00)
 
OFFICE OF SURFACE MINING R
ECLAMATION AND ENFORCEMENT
 
00-P-15    NORTH DAKOTA PUBLIC 
SERVICE COMMISSION, 
FISCAL YEAR ENDED 
JUNE 30, 1999 
(10/15/99)

U.S. FISH AND WILDLIFE SERVICE
 
00-P-1     MARYLAND
DEPARTMENT OF NATURAL RESOURCES, 
FISCAL YEAR ENDED JUNE 30, 2000
(10/6/99)
 
00-P-48    COLORADO DEPARTMENT 
OF NATURAL RESOURCES, 
FISCAL YEAR ENDED 
JUNE 30, 2000  
(10/28/99)

00-P-141   MASSACHUSETTS
DEPARTMENT OF FISHERIES,  
WILDLIFE & ENVIRONMENTAL 
LAW ENFORCEMENT, FISCAL
YEAR ENDED JUNE 30, 2000
(12/10/99)

00-P-142   MASSACHUSETTS
HISTORICAL COMMISSION,
FISCAL YEAR ENDED 
JUNE 30, 2000 (12/10/99)
 
00-P-143  MASSACHUSETTS
EXECUTIVE OFFICE OF
ENVIRONMENTAL AFFAIRS,
FISCAL YEAR ENDED 
JUNE 30, 2000 (12/10/99)
 
00-P-144   MASSACHUSETTS
ENVIRONMENTAL MANAGEMENT, 
FISCAL YEAR ENDED 
JUNE 30, 2000 (12/10/99)

00-P-145  MASSACHUSETTS
DIVISION OF FISHERIES AND 
WILDLIFE, 
FISCAL YEAR ENDED JUNE 30, 2000
(12/10/99)
 
00-P-146  MASSACHUSETTS
DIVISION OF MARINE
FISHERIES, FISCAL YEAR
ENDED JUNE 30, 2000
(12/10/99)
 
00-P-147  MASSACHUSETTS
DIVISION OF ENVIRONMENTAL
LAW  ENFORCEMENT, 
FISCAL YEAR ENDED 
JUNE 30, 2000
(12/10/99)
 
00-P-148   MASSACHUSETTS
DEPARTMENT OF FOOD &
AGRICULTURE, 
FISCAL YEAR ENDED 
JUNE 30, 2000
(12/10/99)
 
00-P-181   PENNSYLVANIA
FISH & BOAT COMMISSION,
FISCAL YEAR ENDED 
JUNE 30, 2001 (1/10/00)
 
00-P-211   MASSACHUSETTS 
DEPARTMENT OF FISHERIES AND 
WILDLIFE RIVERWAYS PROGRAM,  
FISCAL YEAR ENDED
JUNE 30, 2001 (1/25/00)
 

00-P-264   MICHIGAN
DEPARTMENT OF NATURAL 
RESOURCES, FISCAL YEAR  
ENDED SEPTEMBER 30, 2000
(3/3/00)
 
00-P-287   NEW HAMPSHIRE
FISH AND GAME DEPARTMENT,
FISCAL YEAR ENDED 
JUNE 30, 2001 (3/15/00)

00-P-301   MASSACHUSETTS
DEPARTMENT OF ENVIRONMENTAL 
MANAGEMENT, FISCAL YEAR ENDED 
JUNE 30, 2001 (3/22/00)
 
00-P-311   MISSISSIPPI
DEPARTMENT OF WILDLIFE, 
FISHERIES AND PARKS, 
FISCAL YEAR ENDED 
JUNE 30, 2000 (3/23/00)
 
00-P-321   MASSACHUSETTS 
DIVISION OF MARINE FISHERIES,  
FISCAL YEAR ENDED JUNE 30, 2001 
(3/27/00)

00-P-322   MASSACHUSETTS
EXECUTIVE OFFICE OF
ENVIRONMENTAL AFFAIRS, 
FISCAL YEAR ENDED 
JUNE 30, 2001  (3/27/00)
 
00-P-323   MASSACHUSETTS
DIVISION OF FISHERIES AND 
WILDLIFE,
FISCAL YEAR ENDED JUNE 30, 2001
(3/27/00)
 
00-P-324  MASSACHUSETTS
DEPARTMENT OF FOOD AND 
AGRICULTURE, 
FISCAL YEAR ENDED 
JUNE 30, 2001  (3/27/00)

00-P-184   NORTH DAKOTA PUBLIC 
SERVICE COMMISSION,  
FISCAL YEAR ENDED JUNE 30, 2001 
(1/13/00)
 
00-P-275   VIRGINIA DEPARTMENT 
OF MINES,MINERALS AND ENERGY,
FISCAL YEAR ENDED
JUNE 30, 2001 (3/9/00)



----------------------------------------------------------------
|                                                              |
|                         APPENDIX 3                           |
|                                                              |
|          MONETARY IMPACT OF AUDIT ACTIVITIES FROM            |
|          OCTOBER 1, 1999, THROUGH MARCH 31, 2000             |
----------------------------------------------------------------
|                 |            |FUNDS TO   |            |      |
|                 |            |BE PUT TO  |            |      |
|                 |QUESTIONED  | BETTER    |            |      |
|  ACTIVITY*      | COSTS      | USE**     |REVENUES*** |TOTAL |
----------------------------------------------------------------
|Bureau of Indian |            |           |            |      |
|Affairs          |$1,622,617  |$1,491,724 |   0
|$3,114,341|
----------------------------------------------------------------
|Bureau of        |   0        |168,486,479|2,479,000
|170,965,479|
|Reclamation      |            |           |            |      |
----------------------------------------------------------------
|Insular Areas:   |            |           |            |      |
|****             |            |           |            |      |
----------------------------------------------------------------
|     -  American | 30,528     |   0       |   0        |30,528|
|Samoa            |            |           |            |      |
----------------------------------------------------------------
| -  Commonwealth |364,109     |   0       |   0        |364,109|
|     of    the   |            |           |            |      |
|     Northern    |            |           |            |      |
|     Mariana     |            |           |            |      |
|     Islands     |            |           |            |      |
----------------------------------------------------------------
|    -            |            |           |            |      |
|Federated States | 97,396     |   0       |   0        |97,396|
|of               |            |           |            |      |
|Micronesia       |            |           |            |      |
----------------------------------------------------------------
| -  Guam         |7,737,278   |4,290,167  |   0
|12,027,445|
----------------------------------------------------------------
|     -  Republic |            |           |            |      |
|of the           |576,631     |   0       |   0        |576,631|
|        Marshall |            |           |            |      |
|Islands          |            |           |            |      |
----------------------------------------------------------------
|-  Republic |424,084     |   0       |   0        |424,084|
|of Palau         |            |           |            |      |
----------------------------------------------------------------
| -   U.S.        | 99,000     |2,597,000  |   0
|2,696,000|
|     Virgin      |            |           |            |      |
|     Islands     |            |           |            |      |
----------------------------------------------------------------
|Minerals         |            |           |            |      |
|Management       |   0        |   0       |1,900,000
|1,900,000|
|Service          |            |           |            |      |
----------------------------------------------------------------
|Multi-Office     |   0        |   0       |43,200,000
|43,200,000|
----------------------------------------------------------------
|National Park    | 83,125     |   0       |   0        |83,125|
|Service          |            |           |            |      |
----------------------------------------------------------------
|Office of the    | 34,470     |   0       |   0        |34,470|
|Secretary        |            |           |            |      |
----------------------------------------------------------------
|U.S. Fish and    |            |           |            |      |
|Wildlife Service |   0        |6,800,000  |   0
|6,800,000|
----------------------------------------------------------------
|U.S. Geological  |2,718,981   |   0       |   0
|2,718,981|
|Survey           |            |           |            |      |
----------------------------------------------------------------
|    Total        |$13,788,219|$183,665,370|$47,579,000
|$245,032,589|
----------------------------------------------------------------
|* Costs for audits performed by the Defense Contract Audit    |
|Agency are not included.                                      |
|** Includes monetary impact of indirect cost proposals        |
|negotiated.                                                   |
|*** Represents lost or potential additional revenues.         |
|**** Includes monetary impact of non-Federal funds (see       |
|Appendix 4).                                                  |
----------------------------------------------------------------



                          APPENDIX 4

NON-FEDERAL FUNDING INCLUDED IN
MONETARY IMPACT OF AUDIT ACTIVITIES
DURING THE 6-MONTH PERIOD ENDED
MARCH 31,  2000


No. 00-I-216 - "Administration of Federal Grants, University of
the Virgin Islands," dated February 2000.  Of the $2,696,000
reported as monetary impact, $16,000 represents insular area
funds and $2,680,000 represents Federal funds.



-----------------------------------------------------------------
|                          APPENDIX 5                           |
|                           Table I                             |
|                                                               |
|                  INSPECTOR GENERAL REPORTS                    |
|                    WITH QUESTIONED COSTS                      |
-----------------------------------------------------------------
|                 |   No. of      | Questioned    |Unsupported  |
|                 |  Reports*     |   Costs       |  Costs**    |
-----------------------------------------------------------------
|A. For which no  |        74     |$194,662,184   |$3,688,369   |
|management       |               |               |             |
|decision had     |               |               |             |
|been made by the |               |               |             |
|commencement of  |               |               |             |
|the reporting    |               |               |             |
|period           |               |               |             |
-----------------------------------------------------------------
|B. Which were    |        24     |    13,788,219 | 1,793,842   |
|issued during    |               |               |             |
|the reporting    |               |               |             |
|period           |               |               |             |
-----------------------------------------------------------------
|      Total      |        98     |$208,450,403   |$5,482,211   |
|(A+B)            |               |               |             |
-----------------------------------------------------------------
|C. For which a   |        24     |$24,906,621    |  $256,684   |
|management       |               |               |             |
|decision was     |               |               |             |
|made during the  |               |               |             |
|reporting period |               |               |             |
-----------------------------------------------------------------
|    1(i) dollar  |        22     |$23,196,780    |  $256,684   |
|value of         |               |               |             |
|disallowed costs |               |               |             |
-----------------------------------------------------------------
|     (ii) dollar |         5     |$1,709,841     |         0   |
|value of         |               |               |             |
|costs not        |               |               |             |
|disallowed       |               |               |             |
-----------------------------------------------------------------
|D. For which no  |        74     |$183,543,782   |$5,225,527   |
|management       |               |               |             |
|decision had     |               |               |             |
|been made by the |               |               |             |
|end of the       |               |               |             |
|reporting period |               |               |             |
-----------------------------------------------------------------
|E. For which no  |        59     |$171,734,442   |$3,431,685   |
|management       |               |               |             |
|decision was     |               |               |             |
|made within 6    |               |               |             |
|months of        |               |               |             |
|issuance         |               |               |             |
-----------------------------------------------------------------
|* Report totals cannot be reconciled because some reports have |
|dollar amounts in both the allowed and disallowed categories.  |
|** Unsupported costs are included in questioned costs.         |
-----------------------------------------------------------------



|                         APPENDIX 5                             
                          |Table II          
                    |
|  INSPECTOR GENERAL REPORTS WITH RECOMMENDATIONS THAT FUNDS BE
PUT TO BETTER USE    |
-----------------------------------------------------------------

|                                                |No. of Reports*
|Dollar Value** |
-----------------------------------------------------------------
|A. For which no management decision had  been   |
|               |
|made by the commencement of the reporting       |       32
|$289,589,900   |
|period                                          |                   
-----------------------------------------------------------------
|B. Which were issued during the reporting       |       27          
|period                                          |
|183,665,370*** |
-----------------------------------------------------------------
|     Total (A+B)                                |       59
|$473,255,270   |
-----------------------------------------------------------------
|C. For which a management decision was made     |
|               |
|during the reporting period                     |       27
|$172,681,216   |
-----------------------------------------------------------------
|     (i) dollar value of  recommendations  that |
|               |
|were agreed            to by management         |       27
|$172,519,737***|
-----------------------------------------------------------------
|    (ii) dollar value of recommendations that   |
|               |
|were not                  agreed to by          |        1
|    $161,479   |
|management                                      |
|               |
-----------------------------------------------------------------
|D. For which no management decision had  been   |
|               |
|made by the end of the reporting period         |       32
|$300,574,054   |
-----------------------------------------------------------------
|E.  For which no management decision was made   |
|               |
|within 6 months of issuance                     |       29
|$287,090,887   |
-----------------------------------------------------------------
|* Report totals cannot be reconciled because some reports have
dollar amounts in both|
|the agreed and disagreed categories.                                                
|** Amounts include preaward audits.                                                 
|*** Amounts include indirect cost proposals negotiated.                             
-----------------------------------------------------------------



-----------------------------------------------------------------
|                          APPENDIX 5                           |
|                          Table III                            |
|                                                               |
|            INSPECTOR GENERAL REPORTS WITH LOST OR             |
|                POTENTIAL ADDITIONAL REVENUES                  |
-----------------------------------------------------------------
|                                    |              |           |
|                                    |  No. of      |Dollar
Value|
|                                    | Reports      |           |
-----------------------------------------------------------------
|A. For which no management decision |              |           |
|had been made by the commencement   |    14        |           |
|of the reporting period             |              |$90,766,150|
-----------------------------------------------------------------
|B. Which were issued during the     |     3        |           |
|reporting period                    |              |47,579,000 |
-----------------------------------------------------------------
|      Total (A+B)                   |    17        |           |
|                                    |
|$138,345,150|
-----------------------------------------------------------------
|C. For which a management decision  |              |           |
|was made during the reporting       |     4        |           |
|period                              |              |$67,695,888|
-----------------------------------------------------------------
|     (i) dollar value of            |              |           |
|recommendations that were           |     4        |
$67,695,888|
|agreed to by management             |              |           |
-----------------------------------------------------------------
|     (ii) dollar value of           |              |           |
|recommendations that were not       |     0        |           |
|agreed to by management             |              |       0   |
-----------------------------------------------------------------
|D. For which no management decision |              |           |
|had been made by the end of the     |    13        |$70,649,262|
|reporting period                    |              |           |
-----------------------------------------------------------------
|E. For which no management decision |              |           |
|was made within 6 months of         |    14        |$90,766,150|
|issuance                            |              |           |
-----------------------------------------------------------------



                           APPENDIX 6

              SUMMARY OF REPORTS OVER 6 MONTHS OLD
                  PENDING MANAGEMENT DECISIONS


INTERNAL AUDITS

BUREAU OF LAND
MANAGEMENT

98-I-689   FOLLOWUP OF NEVADA LAND EXCHANGE ACTIVITIES, BUREAU OF
LAND MANAGEMENT (9/30/98) 2 RECOMMENDATIONS UNRESOLVED

BUREAU OF RECLAMATION

98-I-250   FOLLOWUP OF RECOVERY OF IRRIGATION INVESTMENT COSTS,
BUREAU OF RECLAMATION (2/13/98) 3 RECOMMENDATIONS UNRESOLVED

INSULAR AREAS

American Samoa

93-I-1600  REVIEW OF GRANT ADMINISTRATION, DEPARTMENT OF
EDUCATION, AMERICAN SAMOA GOVERNMENT (9/30/93) 2 RECOMMENDATIONS
AND $306,637 UNRESOLVED

Commonwealth of the Northern Mariana Islands

94-I-936  FOLLOWUP OF RECOMMENDATIONS CONCERNING THE ECONOMIC
DEVELOPMENT LOAN FUND, COMMONWEALTH DEVELOPMENT AUTHORITY
(7/18/94) 2 RECOMMENDATIONS UNRESOLVED

96-I-596  MANAGEMENT OF PUBLIC LAND, COMMONWEALTH OF THE NORTHERN
MARIANA ISLANDS (3/20/96) 6 RECOMMENDATIONS AND $145,877,257
UNRESOLVED

99-I-147   MANAGEMENT OF FEDERAL GRANTS, PUBLIC SCHOOL SYSTEM,
COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS (12/15/98)
1 RECOMMENDATION AND $17,044 UNRESOLVED 

Guam

92-I-597  SELECTION, PROCUREMENT, AND ADMINISTRATION OF WATER
DISTRIBUTION PROJECTS, PUBLIC UTILITY AGENCY OF GUAM, GOVERNMENT
OF GUAM (3/20/92) 2 RECOMMENDATIONS UNRESOLVED

93-I-706  SELECTED SPECIAL REVENUE FUNDS, GOVERNMENT OF GUAM
(3/15/93) 7 RECOMMENDATIONS AND $39,330,411 UNRESOLVED

93-I-1195  IMPACT OF THE COMPACT OF FREE ASSOCIATION ON THE
GOVERNMENT OF GUAM (6/28/93) 1 RECOMMENDATION AND $15,911,978
UNRESOLVED

94-I-106  REVIEW OF GUAM'S GOVERNMENTWIDE TRAVEL PRACTICES
(11/26/93) 14 RECOMMENDATIONS AND $1,689,650 UNRESOLVED

97-I-591  GUAM LEGISLATURE, GOVERNMENT OF GUAM (3/24/97) 
5 RECOMMENDATIONS AND $1,004,084 UNRESOLVED

97-I-1051  FOLLOWUP OF RECOMMENDATIONS CONCERNING PERSONNEL AND
PAYROLL PRACTICES, LEGISLATIVE BRANCH, GOVERNMENT OF GUAM
(7/31/97) 1 RECOMMENDATION UNRESOLVED

97-I-1294  SCHOOL BUS OPERATIONS, DEPARTMENT OF PUBLIC WORKS,
GOVERNMENT OF GUAM (9/30/97) 6 RECOMMENDATIONS AND $3,584,034
UNRESOLVED

98-I-179 PROTECTION AND ADVOCACY OF THE MARIANAS, TERRITORY OF
GUAM (12/23/97) 10 RECOMMENDATIONS AND $741,687 UNRESOLVED

98-I-264 LEGISLATURE CAPITAL IMPROVEMENT FUND, GUAM LEGISLATURE,
GOVERNMENT OF GUAM (2/20/98) 4 RECOMMENDATIONS AND $4,159,110
UNRESOLVED

99-I-13   ON-CALL SUBSTITUTE TEACHERS,DEPARTMENT OF EDUCATION,
GOVERNMENT OF GUAM (10/21/98)1 RECOMMENDATION UNRESOLVED

99-I-255   FEDERAL GRANT PROGRAM TRAVEL ACTIVITIES, DEPARTMENT
OF EDUCATION,GOVERNMENT OF GUAM (2/25/99)7 RECOMMENDATIONS AND
$47,879 UNRESOLVED

 99-I-455   EXTENDED DAY PROGRAM, DEPARTMENT OF EDUCATION,
GOVERNMENT OF GUAM (5/11/99) 8 RECOMMENDATIONS AND $2,661,634
UNRESOLVED

 Republic of the Marshall Islands

 94-I-21  CAPITOL RELOCATION PROJECT, REPUBLIC OF THE MARSHALL
ISLANDS (10/18/93) 2 RECOMMENDATIONS UNRESOLVED

 U.S. Virgin Islands

 91-I-467  FOLLOWUP OF RECOMMENDATIONS CONTAINED IN THE REPORT ON
THE ROAD FUND, GOVERNMENT OF THE VIRGIN ISLANDS (2/19/91) 1
RECOMMENDATION UNRESOLVED

 93-I-363  INMATE CARE, REHABILITATION, AND SAFETY, BUREAU OF
CORRECTIONS, GOVERNMENT OF THE VIRGIN ISLANDS (12/31/92) 10
RECOMMENDATIONS UNRESOLVED

 93-I-572  SUPPLY AND EQUIPMENT MANAGEMENT, DEPARTMENT OF
EDUCATION, GOVERNMENT OF THE VIRGIN ISLANDS (2/19/93) 9
RECOMMENDATIONS AND $310,000 UNRESOLVED

 93-I-670  PERSONNEL, PROPERTY MANAGEMENT, AND PROCUREMENT
PRACTICES, BUREAU OF CORRECTIONS, GOVERNMENT OF THE VIRGIN
ISLANDS (3/11/93) 14 RECOMMENDATIONS AND $265,823 UNRESOLVED

 95-I-1258  SCHOOL LUNCH PROGRAM, DEPARTMENT OF EDUCATION,
GOVERNMENT OF THE VIRGIN ISLANDS (9/12/95) 1 RECOMMENDATION
UNRESOLVED

96-E-828  ACCOUNTING CONTROLS FOR DISASTER ASSISTANCE FUNDS,
POLICE DEPARTMENT, GOVERNMENT OF THE VIRGIN ISLANDS (5/31/96) 
2 RECOMMENDATIONS UNRESOLVED

97-I-40  DIVISION OF AGRICULTURE, DEPARTMENT OF ECONOMIC
DEVELOPMENT AND AGRICULTURE, GOVERNMENT OF THE VIRGIN ISLANDS
(10/21/96) 8 RECOMMENDATIONS AND $90,000 UNRESOLVED

97-E-189  SUBGRANT ADMINISTRATION FOR DISASTER ASSISTANCE FUNDS,
OFFICE OF MANAGEMENT AND BUDGET, GOVERNMENT OF THE VIRGIN ISLANDS
(11/26/96) 2 RECOMMENDATIONS UNRESOLVED

97-E-239  PROCUREMENT PRACTICES FOR HURRICANE-RELATED DEBRIS
REMOVAL, DEPARTMENT OF PUBLIC WORKS, GOVERNMENT OF THE VIRGIN
ISLANDS (12/17/96) 1 RECOMMENDATION UNRESOLVED

97-I-243  WORKMEN'S COMPENSATION PROGRAM, GOVERNMENT OF THE
VIRGIN ISLANDS (12/30/96) 15 RECOMMENDATIONS AND $2,530,000
UNRESOLVED

97-E-279  ACCOUNTING CONTROLS FOR DISASTER ASSISTANCE FUNDS,
VIRGIN ISLANDS WATER AND POWER AUTHORITY (1/7/97) 3
RECOMMENDATIONS UNRESOLVED

98-E-98 EXPENDITURES CLAIMED AGAINST THE FEDERAL EMERGENCY
MANAGEMENT AGENCY'S COMMUNITY DISASTER LOAN, GOVERNMENT OF THE
VIRGIN ISLANDS (11/12/97) 4 RECOMMENDATIONS AND $21,700
UNRESOLVED

98-I-188 INTERNAL REVENUE TAXES, BUREAU OF INTERNAL REVENUE,
GOVERNMENT OF THE VIRGIN ISLANDS (12/30/97) 1 RECOMMENDATION
UNRESOLVED

98-I-191 BUILDING PERMIT FEES, DEPARTMENT OF PLANNING AND NATURAL
RESOURCES, GOVERNMENT OF THE VIRGIN ISLANDS (12/30/97) 7
RECOMMENDATIONS AND $143,446 UNRESOLVED

98-I-263 SEWAGE SYSTEM USER FEES, GOVERNMENT OF THE VIRGIN
ISLANDS (2/20/98) 5 RECOMMENDATIONS AND $897,212 UNRESOLVED

98-I-384 HURRICANE-RELATED CONTRACTING, DEPARTMENT OF EDUCATION,
GOVERNMENT OF THE VIRGIN ISLANDS (3/31/98) 4 RECOMMENDATIONS AND
$5,418 UNRESOLVED

98-I-468 FOLLOWUP OF RECOMMENDATIONS RELATING TO THE BUREAU OF
CORRECTIONS, DEPARTMENT OF JUSTICE, GOVERNMENT OF THE VIRGIN
ISLANDS (5/29/98) 6 RECOMMENDATIONS UNRESOLVED

98-I-670 INTERFUND LOANS AND FEDERAL GRANT BALANCES, GOVERNMENT
OF THE VIRGIN ISLANDS (9/9/98) 14 RECOMMENDATIONS AND
$1,581,000,000 UNRESOLVED

99-I-365   FOLLOWUP OF RECOMMENDATIONS RELATING TO PERSONNEL
MANAGEMENT PRACTICES, DIVISION OF PERSONNEL, GOVERNMENT OF THE
VIRGIN ISLANDS (3/26/99) 3 RECOMMENDATIONS AND $24,300,000
UNRESOLVED 

99-I-701  FEDERAL TRANSIT ADMINISTRATION GRANTS, DEPARTMENT OF
PUBLIC WORKS, GOVERNMENT OF THE VIRGIN ISLANDS (8/2/99) 
6 RECOMMENDATIONS AND $119,758 UNRESOLVED

NATIONAL PARK SERVICE

98-I-344   FOLLOWUP OF MAINTENANCE ACTIVITIES, NATIONAL PARK
SERVICE (3/27/98) 3 RECOMMENDATIONS AND $411,000 UNRESOLVED

98-I-389   CONCESSIONER IMPROVEMENT ACCOUNTS, NATIONAL PARK
SERVICE (3/31/98) $224,800 UNRESOLVED

98-I-686 SELECTED MANAGEMENT ACTIVITIES AT MANASSAS NATIONAL
BATTLEFIELD PARK, NATIONAL PARK SERVICE (9/21/98)
1 RECOMMENDATION  UNRESOLVED

99-I-518   LAND ACQUISITION ACTIVITIES, NATIONAL PARK SERVICE
(5/28/99) 4 RECOMMENDATIONS AND $3,188,000 UNRESOLVED

99-I-626   CONCESSION CONTRACTING PROCEDURES, NATIONAL PARK
SERVICE (6/30/99) 6 RECOMMENDATIONS AND $1,514,000 UNRESOLVED

OFFICE OF THE SPECIAL TRUSTEE FOR AMERICAN INDIANS

99-I-372   FINANCIAL STATEMENTS FOR FISCAL YEAR 1997 FOR THE
OFFICE OF THE SPECIAL TRUSTEE FOR AMERICAN INDIANS TRIBAL AND
OTHER SPECIAL TRUST FUNDS AND INDIVIDUAL INDIAN MONIES TRUST
FUNDS MANAGED BY THE OFFICE OF TRUST FUNDS MANAGEMENT (3/26/99)
1 RECOMMENDATION UNRESOLVED

CONTRACT AND GRANT AUDITS

BUREAU OF INDIAN AFFAIRS

94-E-784  COSTS CLAIMED BY DIVERSIFIED BUSINESS TECHNOLOGIES
CORPORATION UNDER CONTRACT NO. CBM000047 (6/10/94) $825,170
UNRESOLVED (Circumstances beyond the Bureau's control have
delayed resolution of the costs.)

94-E-919  COSTS CLAIMED BY DIVERSIFIED BUSINESS TECHNOLOGIES
CORPORATION UNDER CONTRACT NO. CBM000147 (6/30/94) $247,414
UNRESOLVED (Circumstances beyond the Bureau's control have
delayed resolution of the costs.)

98-E-709 BOMAR, INC., REQUEST FOR EQUITABLE ADJUSTMENT SUBMITTED
UNDER BUREAU OF INDIAN AFFAIRS CONTRACT NO. 145CBH002116
(9/30/98) $2,169,615 UNRESOLVED

INSULAR AREAS

Republic of the Marshall Islands

95-E-951  GRANT AND TRUST FUNDS PROVIDED FOR THE RONGELAP
RESETTLEMENT PROJECT, REPUBLIC OF THE MARSHALL ISLANDS (5/22/95)
$215,960 UNRESOLVED

NATIONAL PARK SERVICE

98-E-217 RAMPART WATERBLAST, INC., CLAIM SUBMITTED UNDER NATIONAL
PARK SERVICE CONTRACT NO. 1443CX-3000-93-904 (1/8/98) $1,464,523
UNRESOLVED

U.S. FISH AND WILDLIFE SERVICE

97-E-1254  U.S. FISH AND WILDLIFE SERVICE FEDERAL AID GRANTS TO
FLORIDA'S DEPARTMENT OF ENVIRONMENTAL PROTECTION FOR 2 FISCAL
YEARS ENDED JUNE 30, 1996 (9/18/97) 2 RECOMMENDATIONS
UNRESOLVED

98-E-198 U.S. FISH AND WILDLIFE SERVICE FEDERAL AID GRANTS TO
COLORADO FOR 2 FISCAL YEARS ENDED JUNE 30, 1995 (1/16/98) 
1 RECOMMENDATION AND $1,453,632 UNRESOLVED

98-E-681  U.S. FISH AND WILDLIFE SERVICE FEDERAL AID GRANTS TO
NEW YORK DEPARTMENT OF ENVIRONMENTAL CONSERVATION FOR 2 FISCAL
YEARS ENDED MARCH 31, 1996 (9/17/98 ) $1,743,935 UNRESOLVED

98-E-705  U.S. FISH AND WILDLIFE SERVICE FEDERAL AID GRANTS TO
RHODE ISLAND DEPARTMENT OF ENVIRONMENTAL MANAGEMENT, DIVISION OF
FISH AND WILDLIFE, FOR 2 FISCAL YEARS ENDED JUNE 30, 1996
(9/30/98) 
8 RECOMMENDATIONS AND $1,104,906 UNRESOLVED

99-E-78   U.S. FISH AND WILDLIFE SERVICE FEDERAL AID GRANTS TO
MISSISSIPPI DEPARTMENT OF MARINE RESOURCES FOR 2 FISCAL YEARS
ENDED JUNE 30, 1997 (11/4/98)  16 RECOMMENDATIONS AND $42,887
UNRESOLVED

99-E-240  BIRD CONSTRUCTION COMPANY,INC., CLAIM FOR EQUITABLE
ADJUSTMENT SUBMITTED TO U.S. FISH AND WILDLIFE SERVICE UNDER
CONTRACT NO. FWS 10-94-038 (2/18/99)
$2,506,690 UNRESOLVED

99-E-394   U.S. FISH AND WILDLIFE SERVICE FEDERAL AID GRANTS TO
ARKANSAS FOR 2 FISCAL YEARS ENDED JUNE 30, 1997  (3/29/99)
14 RECOMMENDATIONS AND $881,800 UNRESOLVED

99-E-727   U.S. FISH AND WILDLIFE SERVICE GRANTS TO OREGON
DEPARTMENT OF FISH AND WILDLIFE FOR 2 FISCAL YEARS ENDED JUNE 30,
1996 (8/4/99)10 RECOMMENDATIONS UNRESOLVED

99-E-728   U.S. FISH AND WILDLIFE SERVICE GRANTS TO PUERTO RICO
DEPARTMENT OF NATURAL RESOURCES FOR 2 FISCAL YEARS ENDED JUNE 30,
1996 (8/4/99) 7 RECOMMENDATIONS UNRESOLVED

99-E-729   U.S. FISH AND WILDLIFE SERVICE FEDERAL AID GRANTS TO
MISSISSIPPI DEPARTMENT OF WILDLIFE, FISHERIES AND PARKS FOR 2
FISCAL YEARS ENDED JUNE 30, 1997 (8/4/99) 10 RECOMMENDATIONS
UNRESOLVED

U.S. GEOLOGICAL SURVEY

93-E-339 TGS TECHNOLOGY, INC., CLOSING STATEMENT (12/22/92)
$520,235 UNRESOLVED

SINGLE AUDITS

BUREAU OF INDIAN AFFAIRS

96-A-1122  NORTHWESTERN BAND OF THE SHOSHONI NATION, FISCAL YEAR
ENDED DECEMBER 30, 1994 (08/15/96)  1 RECOMMENDATION UNRESOLVED
(Circumstances beyond the Bureau's control have delayed
resolution of the recommendation.)

INSULAR AREAS

Commonwealth of the Northern Mariana Islands

91-A-731 COMMONWEALTH UTILITIES CORPORATION, FISCAL YEAR ENDED
SEPTEMBER 30, 1988 (4/26/91) 15 RECOMMENDATIONS AND $6,087,882
UNRESOLVED

91-A-803  MARIANA ISLANDS HOUSING AUTHORITY, FISCAL YEAR ENDED
SEPTEMBER 30, 1986 (5/7/91) 1 RECOMMENDATION AND $1,537,321
UNRESOLVED

91-A-823  MARIANA ISLANDS HOUSING AUTHORITY, FISCAL YEAR ENDED
SEPTEMBER 30, 1987 (5/10/91) 1 RECOMMENDATION AND $455,857
UNRESOLVED

91-A-824  MARIANA ISLANDS HOUSING AUTHORITY, FISCAL YEAR ENDED
SEPTEMBER 30, 1988 (5/10/91) 1 RECOMMENDATION AND $196,593
UNRESOLVED

92-A-1179  MARIANA ISLANDS HOUSING AUTHORITY, FISCAL YEAR ENDED
SEPTEMBER 30, 1989 (8/13/92) 1 RECOMMENDATION AND $168,711
UNRESOLVED

93-A-110  MARIANA ISLANDS HOUSING AUTHORITY, FISCAL YEAR ENDED
SEPTEMBER 30, 1990 (10/26/92) 1 RECOMMENDATION AND $124,450
UNRESOLVED

93-A-225  MARIANA ISLANDS HOUSING AUTHORITY, FISCAL YEAR ENDED
SEPTEMBER 30, 1991 (11/19/92) 1 RECOMMENDATION AND $1,119,377
UNRESOLVED

93-A-1563    COMMONWEALTH DEVELOPMENT AUTHORITY, FISCAL YEAR
ENDED SEPTEMBER 30, 1988 (9/13/93) 52 RECOMMENDATIONS AND
$4,998,398 UNRESOLVED

94-A-525 COMMONWEALTH DEVELOPMENT AUTHORITY, FISCAL YEAR ENDED
SEPTEMBER 30, 1989 (4/15/94) 45 RECOMMENDATIONS AND $6,078,308
UNRESOLVED

94-A-574 COMMONWEALTH UTILITIES CORPORATION, FISCAL YEAR ENDED
SEPTEMBER 30, 1990 (5/6/94) 61 RECOMMENDATIONS AND $166,509
UNRESOLVED

94-A-818 COMMONWEALTH UTILITIES CORPORATION, FISCAL YEAR ENDED
SEPTEMBER 30, 1991 (6/16/94) 42 RECOMMENDATIONS UNRESOLVED

94-A-836 COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS, FISCAL
YEAR ENDED SEPTEMBER 30, 1993 (6/20/94) 59 RECOMMENDATIONS
UNRESOLVED

94-A-1083  MARIANA ISLANDS HOUSING AUTHORITY, FISCAL YEAR ENDED
SEPTEMBER 30, 1993 (8/3/94) 5 RECOMMENDATIONS UNRESOLVED

95-A-784 COMMONWEALTH PORTS AUTHORITY, 
FISCAL YEAR ENDED SEPTEMBER 30, 1994 (4/12/95) 10 RECOMMENDATIONS
UNRESOLVED

97-A-851  NORTHERN MARIANAS COLLEGE, FISCAL YEAR ENDED 
SEPTEMBER 30, 1993 (5/16/97) 36 RECOMMENDATIONS UNRESOLVED

98-A-339 COMMONWEALTH  OF THE NORTHERN MARIANA ISLANDS, 
FISCAL YEAR ENDED SEPTEMBER 30, 1996 (3/11/98)
47 RECOMMENDATIONS AND $11,176,309 UNRESOLVED

99-A-355   COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS PUBLIC
SCHOOL SYSTEM, FISCAL YEAR ENDED SEPTEMBER 30, 1995 (3/12/99) 
18 RECOMMENDATIONS UNRESOLVED

99-A-396 COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS, FISCAL
YEAR ENDED SEPTEMBER 30, 1997 (3/29/99)47 RECOMMENDATIONS AND
$596,151 UNRESOLVED 

Federated States of Micronesia

96-A-482  FEDERATED STATES OF MICRONESIA  NATIONAL GOVERNMENT,
FISCAL YEAR ENDED SEPTEMBER 30, 1994 (2/29/96) 19 RECOMMENDATIONS
AND $57,900 UNRESOLVED

97-A-244  FEDERATED STATES OF MICRONESIA NATIONAL GOVERNMENT,
FISCAL YEAR ENDED SEPTEMBER 30, 1995 (12/23/96) 22
RECOMMENDATIONS AND $166,523 UNRESOLVED

98-A-386 FEDERATED STATES OF MICRONESIA NATIONAL GOVERNMENT,
FISCAL YEAR ENDED SEPTEMBER 30, 1996 (3/31/98)
23 RECOMMENDATIONS AND $109,560 UNRESOLVED

99-A-189   FEDERATED STATES OF MICRONESIA NATIONAL GOVERNMENT,
FISCAL YEAR ENDED SEPTEMBER 30, 1997 (1/12/99) 16 RECOMMENDATIONS
UNRESOLVED

Chuuk

91-A-505  CHUUK STATE GOVERNMENT, FISCAL YEAR ENDED SEPTEMBER 30,
1989 (2/20/91) 1 RECOMMENDATION AND $665,817 UNRESOLVED

92-A-519  CHUUK STATE GOVERNMENT, FISCAL YEAR ENDED SEPTEMBER 30,
1990 (2/25/92) 1 RECOMMENDATION AND $1,940,938 UNRESOLVED

94-A-374  STATE OF CHUUK, FEDERATED STATES OF MICRONESIA, FISCAL
YEAR ENDED SEPTEMBER 30, 1992 (2/28/94) 15 RECOMMENDATIONS
UNRESOLVED

Kosrae

94-A-367  STATE OF KOSRAE, FEDERATED STATES OF MICRONESIA, FISCAL
YEAR ENDED SEPTEMBER 30, 1992 (2/24/94) 9 RECOMMENDATIONS
UNRESOLVED

Pohnpei

91-A-398  POHNPEI STATE GOVERNMENT, FISCAL YEAR ENDED SEPTEMBER
30, 1989 (2/4/91) 1 RECOMMENDATION AND $98,216 UNRESOLVED

94-A-527  STATE OF POHNPEI, FEDERATED STATES OF MICRONESIA,
FISCAL YEAR ENDED SEPTEMBER 30, 1992 (4/19/94) 21 RECOMMENDATIONS
AND $2,764 UNRESOLVED

Yap

94-A-371  STATE OF YAP, FEDERATED STATES OF MICRONESIA, FISCAL
YEAR ENDED SEPTEMBER 30, 1992 (2/25/94) 22 RECOMMENDATIONS
UNRESOLVED

Republic of Palau

92-A-368  PALAU COMMUNITY ACTION AGENCY, FISCAL YEAR ENDED
SEPTEMBER 30, 1990 (1/24/92) 1 RECOMMENDATION AND $2,593
UNRESOLVED

92-A-885  REPUBLIC OF PALAU, FISCAL YEAR ENDED SEPTEMBER 30, 1989
(6/5/92) 1 RECOMMENDATION AND $40,262 UNRESOLVED

93-A-1053  PALAU COMMUNITY ACTION AGENCY, FISCAL YEAR ENDED
SEPTEMBER 30, 1991 (5/11/93) 12 RECOMMENDATIONS UNRESOLVED

93-A-1629  REPUBLIC OF PALAU, FISCAL YEAR ENDED SEPTEMBER 30,
1990 (9/30/93) 1 RECOMMENDATION AND $401,843 UNRESOLVED

94-A-499  REPUBLIC OF PALAU, FISCAL YEAR ENDED SEPTEMBER 30, 1991
(4/6/94) 11 RECOMMENDATIONS AND $517,693 UNRESOLVED

94-A-882  REPUBLIC OF PALAU, FISCAL YEAR ENDED SEPTEMBER 30, 1992
(6/27/94) 37 RECOMMENDATIONS AND $4,085 UNRESOLVED

98-A-130  REPUBLIC OF PALAU, FISCAL YEAR ENDED SEPTEMBER 30, 1996
(11/19/97) 19 RECOMMENDATIONS UNRESOLVED

98-A-176  PALAU COMMUNITY ACTION AGENCY, FISCAL YEAR ENDED
SEPTEMBER 30, 1994 (12/12/97) 16 RECOMMENDATIONS AND $4,769
UNRESOLVED

98-A-177  PALAU COMMUNITY ACTION AGENCY, FISCAL YEAR ENDED
SEPTEMBER 30, 1995 (12/12/97) 12 RECOMMENDATIONS AND $43,843
UNRESOLVED

99-A-37 REPUBLIC OF PALAU, FISCAL YEAR ENDED SEPTEMBER 30, 1997
(10/20/98) 22 RECOMMENDATIONS AND $1,029,762 UNRESOLVED

99-A-333 PALAU COMMUNITY ACTION
AGENCY, FISCAL YEAR ENDED SEPTEMBER 30, 1996 (3/1/99) 
13 RECOMMENDATIONS AND $2,310 UNRESOLVED 

U.S. Virgin Islands

98-A-154  GOVERNMENT OF THE VIRGIN ISLANDS, FISCAL YEAR ENDED
SEPTEMBER 30, 1994 (12/2/97) 
5 RECOMMENDATIONS AND $632,247 UNRESOLVED

NATIONAL PARK SERVICE

97-A-1019  ILLINOIS HISTORIC PRESERVATION AGENCY, 2 FISCAL YEARS
ENDED JUNE 30, 1996 (7/10/97) 1 RECOMMENDATION UNRESOLVED

98-A-194  GEORGIA TRUST FOR HISTORIC PRESERVATION, INC., FISCAL
YEAR ENDED MARCH 31, 1997 (12/24/97) 
2 RECOMMENDATIONS UNRESOLVED

98-A-229  NATIONAL INSTITUTE FOR THE CONSERVATION OF CULTURAL
PROPERTY, INC., FISCAL YEAR ENDED DECEMBER 31, 1996 (1/15/98) 
1 RECOMMENDATION UNRESOLVED

98-A-627  SOUTH CAROLINA DEPARTMENT OF PARKS, RECREATION AND
TOURISM, FISCAL YEAR ENDED JUNE 30, 1996
(8/6/98) 9 RECOMMENDATIONS UNRESOLVED

98-A-687   NATIONAL CONFERENCE OF STATE HISTORIC PRESERVATION
OFFICERS, FISCAL YEAR ENDED DECEMBER 31, 1997(9/25/98)
2 RECOMMENDATIONS UNRESOLVED

U.S. FISH AND WILDLIFE SERVICE

97-A-843  NATIONAL TROPICAL BOTANICAL GARDEN, FISCAL YEAR ENDED
DECEMBER 31, 1995 (5/15/97) 5 RECOMMENDATIONS UNRESOLVED

97-A-993  VIRGINIA, FISCAL YEAR ENDED JUNE 30, 1995 (8/8/97) 2
RECOMMENDATIONS UNRESOLVED
(Unresolved recommendations pertain to National Park Service.)

97-A-1180  WISCONSIN, FISCAL YEAR ENDED 
JUNE 30, 1995 (9/5/97) 3 RECOMMENDATIONS AND $26,410 UNRESOLVED
(Unresolved recommendations pertain to National Park Service.)

97-A-1241  SOUTH CAROLINA, FISCAL YEAR ENDED JUNE 30, 1996
(9/17/97) 2 RECOMMENDATIONS UNRESOLVED
(Unresolved recommendations pertain to National Park Service.)

98-A-148  NORTH CAROLINA, FISCAL YEAR ENDED JUNE 30, 1996
(12/2/97)
1 RECOMMENDATION UNRESOLVED

98-A-149  ARIZONA, FISCAL YEAR ENDED JUNE 30, 1996 (12/2/97)
1 RECOMMENDATION UNRESOLVED
(Unresolved recommendation pertains to National Park Service.)



                    APPENDIX 7

          SUMMARY OF INTERNAL REPORTS OVER 6 MONTHS
               OLD PENDING CORRECTIVE ACTION 

----------------------------------------------------------------
| This is a listing of internal reports with management        |
| decisions over 6 months old for which corrective action has  |
| not been completed.  It provides report number, title,       |
| issue date, and the number of recommendations without final  |
| corrective action.  These reports continue to be monitored   |
| by the Focus Leader for Management Control and Audit         |
| Followup, Assistant Secretary  for Policy, Management and    |
| Budget, for completion of corrective action.  Note: The      |
| insular area reports contain recommendations made            |
| specifically to the insular area governors and other         |
| territorial officials, who do not report to the Secretary    |
| and are not subject to the policy, guidance, and             |
| administrative oversight established by the Assistant        |
| Secretary for  Policy, Management and Budget.                |
----------------------------------------------------------------

BUREAU OF INDIAN AFFAIRS

95-I-598  BUREAU OF INDIAN AFFAIRS PRINCIPAL FINANCIAL STATEMENTS
FOR FISCAL YEARS 1993 AND 1994 (2/28/95) 2 RECOMMENDATIONS

95-I-1402  WAPATO IRRIGATION PROJECT, BUREAU OF INDIAN AFFAIRS
(9/30/95) 2 RECOMMENDATIONS 

96-I-641  REVIEW OF INDIAN IRRIGATION PROJECTS, BUREAU OF INDIAN
AFFAIRS (3/29/96) 13 RECOMMENDATIONS

97-I-504  DIRECT AND GUARANTEED LOAN PROGRAMS, EASTERN AREA
OFFICE, BUREAU OF INDIAN AFFAIRS (3/10/97) 1 RECOMMENDATION

7-I-771  GENERAL CONTROLS OVER AUTOMATED INFORMATION SYSTEMS,
OPERATIONS SERVICE CENTER, BUREAU OF INDIAN AFFAIRS (4/30/97) 6
RECOMMENDATIONS

97-I-834  BUREAU OF INDIAN AFFAIRS CONSOLIDATED FINANCIAL
STATEMENTS FOR FISCAL YEARS 1995 AND 1996 (5/9/97) 1
RECOMMENDATION

98-I-483  FOLLOWUP OF GENERAL CONTROLS OVER AUTOMATED INFORMATION
SYSTEMS, OPERATIONS SERVICE CENTER, BUREAU OF INDIAN AFFAIRS
(6/10/98) 5 RECOMMENDATIONS

98-I-703 AGRICULTURAL LEASING AND GRAZING ACTIVITIES, FORT PECK
AGENCY, BUREAU OF INDIAN AFFAIRS (9/30/98)2 RECOMMENDATIONS

BUREAU OF LAND MANAGEMENT

92-I-828  ONSHORE GEOPHYSICAL EXPLORATION PROGRAM (5/26/92) 2
RECOMMENDATIONS

95-I-379  FOLLOWUP OF RECOMMENDATIONS RELATING TO BUREAU OF LAND
MANAGEMENT USER CHARGES FOR MINERAL-RELATED DOCUMENT PROCESSING
(1/23/95) 2 RECOMMENDATIONS

95-I-747  RIGHT-OF-WAY GRANTS, BUREAU OF LAND MANAGEMENT
(3/31/95) 6 RECOMMENDATIONS

96-I-1265  OCCUPANCY TRESPASS RESOLUTION, BUREAU OF LAND
MANAGEMENT (9/30/96) 1 RECOMMENDATION

97-I-1104  MANAGEMENT OF HERD LEVELS, WILD HORSE AND BURRO
PROGRAM, BUREAU OF LAND MANAGEMENT (8/12/97) 2 RECOMMENDATIONS

98-I-419  THE ADOPT-A-HORSE PROGRAM, BUREAU OF LAND MANAGEMENT
(4/30/98) 3 RECOMMENDATIONS

98-I-551  REIMBURSEMENT OF FIREFIGHTING COSTS, BUREAU OF LAND
MANAGEMENT (7/27/98) 5 RECOMMENDATIONS

99-I-395 ADMINISTRATION OF REVENUES DUE FROM HELIUM PRODUCED ON
FEDERAL LEASES, BUREAU OF LAND MANAGEMENT (3/31/99)
3 RECOMMENDATIONS

99-I-677    RANGELANDS IMPROVEMENT PROGRAM,
BUREAU OF LAND MANAGEMENT (7/28/99) 4 RECOMMENDATIONS

99-I-808    CULTURAL RESOURCE MANAGEMENT, BUREAU OF LAND
MANAGEMENT (9/3/99) 4 RECOMMENDATIONS 

BUREAU OF RECLAMATION

92-I-1128  REPAYMENT OF MUNICIPAL AND INDUSTRIAL WATER SUPPLY
INVESTMENT COSTS (8/13/92) 2 RECOMMENDATIONS

94-I-884  DEVELOPMENT STATUS OF THE DOLORES AND THE ANIMAS-LA
PLATA PROJECTS (7/11/94) 1 RECOMMENDATION

94-I-930  IRRIGATION OF INELIGIBLE LANDS (7/11/94) 3
RECOMMENDATIONS

95-I-870  RECREATION MANAGEMENT ACTIVITIES AT SELECTED SITES
(5/17/95) 2 RECOMMENDATIONS

95-I-1204 FINANCIAL MANAGEMENT OF THE COLUMBIA BASIN PROJECT,
PACIFIC NORTHWEST REGION (8/22/95) 1 RECOMMENDATION

95-I-1376  FOLLOWUP OF RECOVERY OF OPERATION AND MAINTENANCE
PROGRAM EXPENSES (9/29/95) 1 RECOMMENDATION

95-I-1383  RECOVERY OF OPERATION AND MAINTENANCE COSTS, COLUMBIA
BASIN PROJECT (9/29/95) 2 RECOMMENDATIONS

96-I-313  AWARD AND ADMINISTRATION OF CONTRACT NO.
1425-2-CC-40-12260 WITH ENVIRONMENTAL CHEMICAL CORPORATION
RELATED TO THE SUMMITVILLE MINE SITE CLEANUP, BUREAU OF
RECLAMATION (3/14/96) 1 RECOMMENDATION

98-I-383  CENTRAL VALLEY PROJECT RESTORATION FUND, BUREAU OF
RECLAMATION (3/31/98) 2 RECOMMENDATIONS

99-I-133 IDENTIFICATION OF UNNEEDED ACQUIRED LANDS, BUREAU OF
RECLAMATION (12/21/98) 3 RECOMMENDATIONS

99-I-627     OGLALA SIOUX
RURAL WATER SUPPLY SYSTEM, MNI WICONI RURAL WATER SUPPLY PROJECT,
BUREAU OF RECLAMATION (6/29/99) 4 RECOMMENDATIONS

INSULAR AREAS

American Samoa

96-I-533  AMERICAN SAMOA LEGISLATURE, AMERICAN SAMOA GOVERNMENT
(3/22/96) 7 RECOMMENDATIONS

Commonwealth of the Northern Mariana Islands

94-I-1323  UTILITIES RATE STRUCTURE, COMMONWEALTH OF THE NORTHERN
MARIANA ISLANDS (9/30/94) 3 RECOMMENDATIONS

95-I-106  CONTRACTING AND CONTRACT ADMINISTRATION, COMMONWEALTH
UTILITIES CORPORATION, COMMONWEALTH OF THE NORTHERN MARIANA
ISLANDS (11/14/94) 5 RECOMMENDATIONS 

99-I-356    DISCRETIONARY AND REPROGRAMMED FUNDS, OFFICE OF THE
GOVERNOR, COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS (3/26/99)
2 RECOMMENDATIONS

Guam

92-I-1360   GOVERNMENT  OF GUAM RETIREMENT FUND (9/18/92)
 7 RECOMMENDATIONS

98-I-335   PROGRAMS AND OPERATIONS, DEPARTMENT OF VOCATIONAL
REHABILITATION, GOVERNMENT OF GUAM (3/16/98) 3 RECOMMENDATIONS

98-I-570   ASSESSMENT AND COLLECTION OF GROSS RECEIPTS TAXES,
DEPARTMENT OF REVENUE AND TAXATION, GOVERNMENT OF GUAM (7/17/98)
4 RECOMMENDATIONS

98-I-643   OPERATIONAL FUNDING STATUS, DEPARTMENT OF EDUCATION,
GOVERNMENT OF GUAM (8/28/98) 2 RECOMMENDATIONS

Republic of Palau

92-I-1368  BILLINGS AND COLLECTIONS OF THE REPUBLIC OF PALAU'S
GROSS REVENUE TAX (9/28/92) 3 RECOMMENDATIONS

U.S. Virgin Islands

91-I-1188  SECURITY AND MAINTENANCE OF CORRECTIONAL FACILITIES,
GOVERNMENT OF THE VIRGIN ISLANDS (8/29/91) 16 RECOMMENDATIONS

92-I-90  PRISON OVERCROWDING, BUREAU OF CORRECTIONS (10/28/91)
5 RECOMMENDATIONS

94-I-248  PROPERTY MANAGEMENT FUNCTIONS, POLICE DEPARTMENT,
GOVERNMENT OF THE VIRGIN ISLANDS (1/24/94) 1 RECOMMENDATION

95-I-52  SELECTED ADMINISTRATIVE FUNCTIONS, ST. CROIX INTERIM
HOSPITAL, GOVERNMENT OF THE VIRGIN ISLANDS (10/31/94)
2 RECOMMENDATIONS

97-I-257  SMALL BUSINESS DEVELOPMENT AGENCY, GOVERNMENT OF THE
VIRGIN ISLANDS (1/15/97) 4 RECOMMENDATIONS

97-I-590  SUPPLEMENTAL FOOD PROGRAM FOR WOMEN, INFANTS AND
CHILDREN, DEPARTMENT OF HEALTH, GOVERNMENT OF THE VIRGIN ISLANDS
(3/24/97) 1 RECOMMENDATION

98-I-293  BUSINESS LICENSING FEES, DEPARTMENT OF LICENSING AND
CONSUMER AFFAIRS, GOVERNMENT OF THE VIRGIN ISLANDS (2/27/98)
3 RECOMMENDATIONS

99-I-148 UNEMPLOYMENT INSURANCE PROGRAM, DEPARTMENT OF LABOR,
GOVERNMENT OF THE VIRGIN ISLANDS (12/18/98) 9 RECOMMENDATIONS

99-I-400   ACQUISITION AND CONTROL OF COMPUTERS, BUREAU OF
INTERNAL REVENUE, GOVERNMENT OF THE VIRGIN ISLANDS (3/31/99)
6 RECOMMENDATIONS

MINERALS MANAGEMENT SERVICE

97-I-1042  ROYALTY MANAGEMENT PROGRAM'S AUTOMATED INFORMATION
SYSTEMS, MINERALS MANAGEMENT SERVICE (7/31/97) 1 RECOMMENDATION

98-I-484 MINERALS MANAGEMENT SERVICE'S WORK REGARDING
UNDERPRICING OF CALIFORNIA CRUDE OIL (6/10/98) 1 RECOMMENDATION

99-I-387   OPPORTUNITY TO INCREASE OFFSHORE OIL AND GAS RENTAL
REVENUES, MINERALS MANAGEMENT SERVICE (3/31/99) 2 RECOMMENDATIONS

99-I-628 IMPLEMENTATION OF RECOMMENDATIONS FOR IMPROVING GENERAL
CONTROLS OVER THE AUTOMATED INFORMATION SYSTEM, ROYALTY
MANAGEMENT PROGRAM, MINERALS MANAGEMENT SERVICE (7/9/99)
1 RECOMMENDATION

MULTI-OFFICE

96-I-1255   SELECTED ACTIVITIES OF THE ROYALTY MANAGEMENT SYSTEM,
MINERALS MANAGEMENT SERVICE (9/30/96)
2 RECOMMENDATIONS

96-I-1267  INSPECTION AND ENFORCEMENT PROGRAM AND SELECTED
RELATED ACTIVITIES, BUREAU OF LAND MANAGEMENT (9/30/96) 4
RECOMMENDATIONS

97-I-908 AUTOMATED LAW ENFORCEMENT SYSTEM, NATIONAL PARK SERVICE
(6/23/97) 2 RECOMMENDATIONS  

99-I-782   PROCESSING NOTIFICATIONS FOR THE STRIPPER OIL WELL
PROPERTY ROYALTYRATE REDUCTION PROGRAM, MINERALS MANAGEMENT
SERVICE (8/31/99) 1 RECOMMENDATION

NATIONAL PARK SERVICE

98-I-406   FOLLOWUP OF RECOMMENDATIONS CONCERNING UTILITY RATES
IMPOSED BY THE NATIONAL PARK SERVICE (4/15/98)4 RECOMMENDATIONS

OFFICE OF THE SECRETARY

97-I-683  MAINFRAME COMPUTER POLICIES AND PROCEDURES,
ADMINISTRATIVE SERVICE CENTER, BUREAU OF RECLAMATION (3/31/97) 
2 RECOMMENDATIONS

98-I-623   FOLLOWUP OF MAINFRAME COMPUTER POLICIES AND
PROCEDURES, ADMINISTRATIVE SERVICE CENTER, BUREAU OF RECLAMATION
(8/20/98) 7 RECOMMENDATIONS

98-I-712   RECEIPT AND EXPENDITURE OF FUNDS BY THE UTAH
RECLAMATION MITIGATION AND CONSERVATION COMMISSION FOR FISCAL
YEARS 1996 AND 1997 (9/30/98) 7 RECOMMENDATIONS   

99-I-381    ADDITIONAL CONTROLS NEEDED FOR THE DATA PROCESSING
ENVIRONMENT AT THE U.S. GEOLOGICAL  SURVEY RESTON ENTERPRISE
DATA SERVICES CENTER(3/25/99) 12 RECOMMENDATIONS

OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT

97-I-1303  FEE COMPLIANCE PROGRAM, OFFICE OF SURFACE MINING
RECLAMATION AND ENFORCEMENT (9/30/97) 1 RECOMMENDATION

OFFICE OF THE SPECIAL TRUSTEE FOR AMERICAN INDIANS

97-I-196  STATEMENT OF ASSETS AND TRUST FUND BALANCES AT
SEPTEMBER 30, 1995, OF THE TRUST FUNDS MANAGED BY THE OFFICE OF
TRUST FUNDS MANAGEMENT (12/13/96) 16 RECOMMENDATIONS

97-I-1167  JUDGMENT FUNDS AWARDED TO THE TURTLE MOUNTAIN BAND OF
CHIPPEWA INDIANS (9/22/97) 1 RECOMMENDATION

97-I-1168  JUDGMENT FUNDS AWARDED TO THE NAVAJO NATION (9/22/97)
1 RECOMMENDATION

97-I-1169  JUDGMENT FUNDS AWARDED TO THE PAPAGO TRIBE OF ARIZONA
(9/15/97) 2 RECOMMENDATIONS

98-I-206  FINANCIAL STATEMENTS FOR FISCAL YEAR 1996 FOR OFFICE OF
THE SPECIAL TRUSTEE FOR AMERICAN INDIANS TRIBAL, INDIVIDUAL
INDIAN MONIES AND OTHER SPECIAL TRUST FUNDS MANAGED BY THE OFFICE
OF TRUST FUNDS MANAGEMENT (1/23/98) 12 RECOMMENDATIONS

U.S. FISH AND WILDLIFE SERVICE

95-I-376  CONCESSION FEES, U.S. FISH AND WILDLIFE SERVICE
(1/17/95) 1  RECOMMENDATION

97-I-1112  ADMINISTRATION OF GRANTS AWARDED UNDER THE NORTH
AMERICAN WETLANDS CONSERVATION ACT, U.S. FISH AND WILDLIFE
SERVICE (8/29/97) 1 RECOMMENDATION

97-I-1302  PARTNERS FOR WILDLIFE HABITAT RESTORATION PROGRAM,
U.S. FISH AND WILDLIFE SERVICE (9/29/97) 4 RECOMMENDATIONS

97-I-1305  AUTOMATED LAW ENFORCEMENT SYSTEM, U.S. FISH AND
WILDLIFE SERVICE (9/30/97) 4 RECOMMENDATIONS

99-I-162   LAND ACQUISITION ACTIVITIES, U.S. FISH AND WILDLIFE
SERVICE (12/29/98) 6 RECOMMENDATIONS

U.S. GEOLOGICAL SURVEY

97-I-927  U.S. GEOLOGICAL SURVEY FINANCIAL STATEMENTS FOR FISCAL
YEAR 1996 (6/12/97) 1 RECOMMENDATION

99-404  U.S. GEOLOGICAL SURVEY FINANCIAL STATEMENTS FOR FISCAL
YEARS 1998 AND 1997 (3/31/99) 2 RECOMMENDATIONS



                          APPENDIX 8

STATUTORY AND ADMINISTRATIVE RESPONSIBILITIES

The Inspector General Act of 1978 (Public Law 95-452) sets forth
specific requirements for semiannual reports to be made to the
Secretary for transmittal to the Congress.  A selection of other
statutory and administrative responsibilities and criminal and
civil investigative authorities of the OIG follows:

Statutory Audit Responsibilities

Statutory audit responsibilities include:

P.L. 96-510   Comprehensive Environmental Response, Compensation
and Liability Act of 1980
(Superfund)
P.L. 97-357   Insular Areas Act of 1982
P.L. 97-451   Federal Oil and Gas Royalty Management Act of 1982
P.L. 99-499   Superfund Amendments and Reauthorization Act of
1986
P.L.101-576   Chief Financial Officers Act of 1990
P.L.103-382   Improving American Schools Act of 1994
P.L. 104-208  Federal Financial Management Improvement Act of
1996
P.L.104-316   General Accounting Office Act of 1996, Section 108,
"To Require DOI-OIG To Audit the Central Utah Project Cost
Allocation"
P.L.105-277   Office of National Drug Control Policy
Reauthorization Act of 1998
P.L.104-156   Single Audit Act of 1996

Administrative Responsibilities

Office of Management and Budget circulars and bulletins:

A-50      "Audit Followup"
A-87      "Cost Principles for State and Local Government"
A-123     "Management Accountability and Control"
A-131     "Value Engineering"
A-133     "Audits of States, Local Governments, and Non-Profit
Organizations"
97-01     "Form and Content of Agency Financial Statements"
(Bulletin)
98-08     "Audit Requirements for Federal Financial Statements"
(Bulletin)

Criminal and Civil Investigative Authorities

Criminal investigative authorities include:

- Title 18, United States Code, section on crime and criminal
procedures as they pertain to OIG's
oversight of DOI programs and employee misconduct.

Civil and administrative investigative authorities include civil
monetary penalty authorities such as:

-  Title 31, United States Code, Section 3801 et seq., the 
Program Fraud Civil Remedies Act.
-  Title 31, United States Code, Section 3729-3733, the False
Claims Act.  



                            APPENDIX 9

          CROSS-REFERENCES TO THE INSPECTOR GENERAL ACT

                                                             Page
Inspector General Act, as amended

Section 4(a)(2) Review of Legislation and Regulations        N/A*

Section 5(a)(1) Significant Problems,  Abuses, and 
Deficiencies                                                 4-18

Section 5(a)(2) Recommendations With Respect to Significant
Problems, Abuses, and Deficiencies                           4-18

Section 5(a)(3) Summary of Audits From Agency's Previous Report
on Which Corrective Action Has Not Been Completed           48-52

Section 5(a)(4) Matters Referred to Prosecutive Authorities   iii

Section 5(a)(5) Summary of Instances Where Information Was
Refused                                                      N/A*

Section 5(a)(6) List of Audit Reports                       20-34

Section 5(a)(7) Summary of Significant Reports               4-18

Section 5(a)(8) Statistical Table - Questioned Costs           35

Section 5(a)(9) Statistical Table - Recommendations That Funds Be
Put To Better Use                                              38

Section 5(a)(10)Summary of Audit Reports Issued Before the
Commencement of the Reporting Period for Which No Management
Decision Has Been Made                                      40-47

Section 5(a)(11)Significant Revised Management Decisions Made
During the Reporting Period                                  N/A*

Section 5(a)(12)Management Decisions With Which the Inspector
General Is in Disagreement                                   N/A*

Section 5(a)(13)Information Described Under Section 05(b) of the
Federal Financial Management Improvement Act of 1996         N/A*


*N/A: Not applicable.






GENERAL INFORMATION

Send Requests for Publications to:


U.S. Department of the Interior   (202) 208-4599
Office of Inspector General
1849 C Street, NW
Mail Stop 5341, MIB
Washington, D.C. 20240


Facsimile Number:                 (202) 208-4998


World Wide Web Site:              www.oig.doi.gov



HOTLINE

Toll Free Numbers:                1-800-424-5081
                                  TDD 1-800-354-0996


FTS/Commercial Numbers:           (202) 208-5300
                                  TDD (202) 208-2420

Address:                          U.S. Department of the Interior
                                  Office of Inspector General
                                  1849 C Street, NW
                                  Mail Stop 5341, MIB
                                  Washington, D.C. 20240 






ILLEGAL OR WASTEFUL ACTIVITIES 
SHOULD BE REPORTED TO
THE OFFICE OF INSPECTOR GENERAL 

Internet/E-Mail Address

www.oig.doi.gov


Within the Continental United States

U.S. Department of the Interior
Office of Inspector General
1849 C Street, N.W.
Mail Stop 5341
Washington, D.C. 20240

Our 24-hour
Telephone HOTLINE
1-800-424-5081 or
(202) 208-5300

TDD for hearing impaired
(202) 208-2420


Outside the Continental United States


Caribbean Region

U.S. Department of the Interior     (703) 235-9221
Office of Inspector General
Eastern Division - Investigations
4040 Fairfax Drive
Suite 303
Arlington, Virginia 22203

Pacific Region

U.S. Department of the Interior     (671) 647-6060
Office of Inspector General
Guam Field Office 
415 Chalan San Antonio
Baltej Pavilion, Suite 306
Tamuning, Guam 96911