[Semianual Report]
[From the U.S. Government Printing Office, www.gpo.gov]

Title: ï¿½ï¿½ï¿½

OFFICE OF INSPECTOR GENERAL
U.S. DEPARTMENT OF THE INTERIOR
DISQUIETING STATE OF DISORDER:
AN ASSESSMENT OF DEPARTMENT OF THE INTERIOR
LAW ENFORCEMENT
January 2002 No. 2002-I-0014
Assessment of DOI Law
Enforcement Exposes
Long-Standing Weaknesses
(page 3)
Tribal Recognition
Decisions Called Into
Question
(page 3)
Inadequate Controls
Have Allowed Abuse by
Purchase Cardholders
(page 8)
Department-wide
Maintenance Review
Provides Blueprint for
Change
(page 8)
U.S. Department of the Interior
Office of Inspector General
Advisory Report
DEPARTMENT OF THE INTERIOR
INTEGRATED CHARGE CARD PROGRAM
No. 2002-I-0011 DECEMBER 2001
U.S. Department of the Interior
Office of Inspector General
MAINTAINING THE
DEPARTMENT OF THE INTERIORï¿½S FACILITIES,
A FRAMEWORK FOR ACTION
No. 2002-I-0008 DECEMBER 2001
U.S. Department of the Interior
Office of Inspector General
Highlights
April 2002
A Report Initiated at the Request of Secretary Gale Norton and Congressman Frank Wolf
Report No. 01-I-00329 February 2002
U.S. Department of the Interior
Office of Inspector General
Investigative Report
Allegations
Involving
Irregularities
in theTribal
Recognition
Process
and
Concerns
Related to
Indian Gaming
SEMIANNUAL
REPORT
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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Message from the Inspector General
I am pleased to present the results of Office of Inspector General (OIG)
activities during the period October 1, 2001- March 31, 2002. This Semiannual Report
to the Congress reflects the outcomes of our continued commitment to assisting the
Department of the Interior (the Department or DOI) in creating solutions to its most
serious management challenges and promoting excellence in the programs, operations
and management of the Department.
Over the last six months, we completed and published results of several
high-profile reviews. Our comprehensive Department-wide reviews of law
enforcement and maintenance issues provided the Department with blueprints to
address long-standing management problems in these critical arenas. Our audits on
information security and the Department's government purchase card program, along
with our investigation into allegations involving Tribal Recognition and Indian Gaming
received immediate response.
We also report on several disturbing trends this reporting period.
First, the extensive misuse of government computers by DOI employees to view
and download pornography, including child pornography, has prompted us to develop
written guidance, which we provided to the Department's Chief Information Officer, on
how to identify and respond when these situations are suspected. Included with the
guidance was a training syllabus, together with our offer to provide training to Systems
Administrators and other Departmental staff on the proper way to handle these
troubling matters. We intend to work closely with the Department to aggressively
pursue this effort to detect this egregious misuse and convey a message to all DOI
employees that such behavior will not be tolerated, and will, in fact, be prosecuted
when appropriate.
Second, following years of frustration over the lack of responsiveness to our
audit findings in the Insular Areas, we undertook an historic review of the often
reported weaknesses plaguing the Insular Area governments. Based on this review and
findings in audits completed this reporting period, we must reluctantly conclude that the
state of financial affairs in the Insular Areas is disturbing, and we call on the Department
and other Federal agencies that provide funding to the Insular Areas to take
aggressive action to address these longstanding concerns.
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
Finally, we report on an alarming number of cases of fraud and
embezzlement in programs operated by the Bureau of Indian Affairs (BIA) and by
tribes. Unfortunately, the breadth of these crimes does not lead to a simple
solution. Nonetheless, we will continue to pursue such cases with a view toward
working with the Department to craft solutions to this widespread epidemic.
Earl E. Devaney
Inspector General
Message from the Inspector General (continued)
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Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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Contents
i
Page
Statistical Highlights.............................................................................................................. ii
Organization ......................................................................................................................1
Mission and Top Management Challenges .......................................................................2
Significant Investigations and Audit Activities ......................................................................3
Department of the Interior..................................................................................................3
Bureau of Indian Affairs...................................................................................................10
Bureau of Land Management ...........................................................................................15
Bureau of Reclamation.....................................................................................................16
Fish and Wildlife Service .................................................................................................17
Insular Areas.....................................................................................................................19
Minerals Management Service.........................................................................................22
National Park Service.......................................................................................................23
Office of Special Trustee..................................................................................................25
U.S. Geological Survey ............................................................................................................ 26
Appendices
1 - Summary of Audit and Related Activities from October 1, 2001 through
March 31, 2002.............................................................................................................27
2 - Reports Issued or Processed and Indirect Cost Proposals Negotiated
During the 6-Month Period ended March 31, 2002......................................................28
- Internal Reports......................................................................................................28
- Contract Audits ......................................................................................................30
- Single Audits..........................................................................................................30
- Indirect Cost Proposals ..........................................................................................37
3 - Monetary Impact of Audit Activities from October 1, 2001 through
March 31, 2002.............................................................................................................48
4 - Non-Federal Funding Included in Monetary Impact of Audit Activities
During the 6-Month Period ended March 31, 2002......................................................49
5 - Audit Resolution Activities...........................................................................................50
- Table I - Inspector General Reports with Questioned Costs..................................50
- Table II - Inspector General Reports with Recommendations that
Funds be Put to Better Use ....................................................................................51
- Table III - Inspector General Reports with Lost or Potential
Additional Revenues .............................................................................................52
6 - Summary of Audit Reports over 6 Months Old Pending Management Decisions .......53
- Internal Audits........................................................................................................53
- Contract and Grant Audits .....................................................................................54
- Single Audits..........................................................................................................55
7 - Summary of Internal Audit Reports over 6 Months Old Pending
Corrective Action .........................................................................................................58
8 - Summary of Insular Area Reports over 6 Months Old .................................................62
- Internal Audits........................................................................................................62
- Single Audits..........................................................................................................65
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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Statistical Highlights
Audit Activities and Impacts
Reports Issued ........................................................................................................................ 26
- Internal Audits ........................................................................................................23
- Contract and Grant Audits ........................................................................................3
Single Audits Processed....................................................................................................... 234
Indirect Cost Proposals Negotiated...................................................................................... 417
Total Monetary Impact.................................................................................................... $143.1
(Dollar Amounts in Millions)
- Questioned Costs ................................................................................................. $ 11.9
- Recommendations that Funds be Put to Better Use ............................................ $120.5
- Lost or Potential Additional Revenues................................................................ $ 10.7
Internal Audit Recommendations Made .............................................................................. 134
Internal Audit Recommendations Resolved ......................................................................... 92
Investigative Activities
Cases Closed this Period...................................................................................................... 113
New Cases Opened .............................................................................................................. 108
Hotline Complaints/Inquiries Received ............................................................................. 1530
Criminal Investigative Activities
Indictments/Informations ....................................................................................................... 25
Convictions ............................................................................................................................ 11
Sentencings .............................................................................................................................. 9
- Jail ......................................................................................................................... 109 mos.
- Probation/Supervised Release ............................................................................... 252 mos.
Criminal Judgments/Restitutions ................................................................................ $490,092
Criminal Matters Referred for Prosecution this Period ......................................................... 31
Criminal Matters Declined this Period................................................................................... 15
Civil Investigative Activities
Civil Referrals .......................................................................................................................... 2
Civil Recoveries (in dollars) .................................................................................. $21,500,000
Civil Declinations .................................................................................................................... 2
Administrative Investigative Activities
Administrative Actions .......................................................................................................... 26
Administrative Recoveries/Restitutions ....................................................................... $12,225
Contract Terminations.............................................................................................................. 2
Contractor Debarments ............................................................................................................ 2
Departmental Cost Savings...................................................................................... $1,290,478
ii
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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Office of Inspector General, Department of the Interior
Organization
Inspector General
Deputy
Inspector General
Office of
General Counsel
Deputy AIG
Assistant Inspector
General for
Management & Policy
Assistant Inspector
General for
Program Integrity
Deputy AIG Deputy AIG
Assistant Inspector
General for
Audits
Deputy AIG
1
Assistant Inspector
General for
Investigations
Chief
Information Officer
Chief of Staff
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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Introduction
Mission
The mission of the Office of Inspector General is to promote excellence in
the programs, operations and management of the Department of the Interior.
Responsibilities
The OIG is responsible for independently and objectively identifying risks
and vulnerabilities that directly impact, or could impact, the Departmentï¿½s ability
to accomplish its mission. We are required to keep the Secretary and the
Congress fully and currently informed about problems and deficiencies relating to
the administration of Departmental programs and operations. Effective
implementation of this mandate addresses the publicï¿½s demand for greater
accountability in the administration of Government programs and operations and
the demand for programs that work better, cost less, and get the results Americans
want.
Activities
The OIG accomplishes its mission through conducting audits, evaluations,
and investigations relating to programs and operations of the Department. The
OIG has reorganized and re-engineered its internal operations to provide higher
quality products and services in areas that are of the highest priority and provide
the greatest return on investment.
2
TOP MANAGEMENT CHALLENGES OF THE
DEPARTMENT OF THE INTERIOR
As Reported to the Congress
ï¿½ Maintenance of Facilities and Cultural Resources*
ï¿½ Procurement/Contracts/Grants
ï¿½ Health and Safety
ï¿½ Information Technology
ï¿½ Resource Protection and Restoration
ï¿½ Responsibilities to American Indians and Insular Areas
ï¿½ Financial Management
ï¿½ Revenue Collections
ï¿½ Government Performance and Results Act
*Although Cultural Resources were contemplated when the Top Management challenges were published, they were
not explicitly included. Cultural Resources are added here for clarity.
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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Department of the Interior
Tribal
Recognition
Decisions Called
Into Question
Significant Audit Activities and Investigations
The OIG recently completed an assessment of the Department's
law enforcement programs. Disquieting State of Disorder: An
Assessment of Department of the Interior Law Enforcement revealed
that the Bureaus have had a long history of providing minimum oversight
and direction of their law enforcement programs. Many law
enforcement offices are directed by managers with limited or no law
enforcement expertise and the autonomy associated with decentralized
law enforcement management has led to inconsistent priorities, lack of
coordination and employee frustration.
The Assessment Team traveled to 35 field locations and
conducted more than 120 interviews with law enforcement officers,
supervisors, managers and senior Department officials concerning their
law enforcement operations. The assessment concluded with 25
recommendations to improve the leadership, organization, control, and
accountability of the Department's law enforcement programs. The
results of the assessment have been presented to the Secretary who
remains committed to ensuring that the highest law enforcement
standards are maintained within the Department. Several of the most
significant recommendations have already been implemented, such as
the creation of the Office of Law Enforcement and Security and the
establishment of a Deputy Assistant Secretary position to oversee and
coordinate the Department's law enforcement and security programs. A
Department Team has been put together and will meet in May to further
advise the Secretary about implementation of our recommendations.
At the request of Secretary Norton and Congressman Frank
Wolf, an investigation was conducted to address several last-minute
tribal recognition decisions and issues related to Indian Gaming made
by Clinton Administration political appointees. The investigation
determined the following:
  Six last-minute tribal recognition decisions were made by
political appointees of the Clinton Administration that were contrary to
the recommendations of career staff.
  The former Bureau of Indian Affairs (BIA) Deputy Assistant
Secretary signed decision documents after leaving office.
  Almost all tribes engaged in Class III gaming are utilizing
consulting agreements to circumvent the regulatory and enforcement
authority vested in the National Indian Gaming Commission.
Assessment of
DOI Law
Enforcement
Exposes Long-
Standing
Weaknesses
3
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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Department of the Interior
Significant Audit Activities and Investigations
Background
and Security
Checks
Lacking at
BOR Water
Quality
Improvement
Center
Training
Facility in
Yuma, Arizona
As a result of the investigation by our Office of Program Integrity,
three criminal violations were presented to the U.S. Attorneys Office for
prosecution. They were declined in lieu of administrative action, which is
pending on the employees who remain in Federal service. All six tribal
decisions have been or are being reviewed by the current administration in
light of established recognition criteria.
The OIG requested that the Department's Office of Law Enforcement
and Security conduct a risk assessment of the Bureau of Reclamation (BOR)
Water Quality Improvement Center Training Facility in Yuma, Arizona, after
learning that the facility accepted students, U.S. citizens and foreign
nationals, without any form of background investigations or security checks.
The facility has numerous chemicals on-hand, which could be used in the
making of bombs. In light of recent terrorist attacks, we advocated a
proactive approach to prevention and security of our facilities. The BOR
conducted a prompt risk assessment of the facility. Their comprehensive
report identified a number of vulnerabilities and offered solutions to many
of the problems.
We have asked the Department to follow up on three issues, which
we believe merit further inquiry.
  The report suggested that the training certificate program be moved
off-site. Without quantifying the positive aspects and benefits the
Government and country derive from the studies and research conducted at
the facility, alternative means may satisfy security concerns without
removing the program. For example, background investigations as a part of
basic security screening and limiting physical access to certain areas via
security devices may suffice.
  Although the report acknowledged that two students who failed to
comply with a security policy were denied access to the facility, it was
silent regarding any further investigation into the reason they failed to
complete the required documentation.
  The report did not address the existence of security clearances or
the proper security levels for the 209 Federal employees and 63 contract
employees, or whether the clearances are current.
4
Tribal
Recognition
Decisions Called Into
Question
(continued)
OIG Requests
Assessment
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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In Response to
Widespread Misuse
of Government
Computers OIG
Issues Child
Pornography
Identification and
Response
Guidance to the
Department
Department of the Interior
Significant Audit Activities and Investigations
Following a sudden increase in reported instances of
Department employees using government-owned computers to access
child pornography Internet Web sites, and one instance of a DOI
employee enticing a child to engage in sex, the Office of Investigations
issued guidance to the Department's Chief Information Officer on how to
identify and respond when these situations are suspected. Included with
the guidance was a syllabus for training by our investigators to Systems
Administrators and other Departmental staff who are confronted with
these troubling allegations. While most instances of inappropriate use
of agency computers result in disciplinary action by agency
management, the OIG is particularly concerned about child
pornography, a Federal criminal offense. Child pornography is not a
victimless crime. As long as there is a demand for child pornography,
children will be exploited and abused for this purpose. Our office has
initiated many investigations pertaining to the improper access and/or
downloading of child pornographic material using government
computers, which led us to develop this important training tool.
The following cases in which administrative action was taken,
prosecution was sought and declined. In instances where prosecution
was pursued, the summary is found in the relevant Bureau section.
  A Fish and Wildlife Service (FWS) employee resigned after it
was determined that while using a government computer during business
hours he had accessed 106 Web sites containing nude adolescent girls
and pornographic stories involving children.
  A BIA employee resigned in lieu of termination after it was
discovered that he was using a government computer to access
numerous Web sites containing pornographic material, including
pornographic images of young girls.
  Administrative action was taken on a National Park Service
(NPS) employee for downloading child pornography on his government-
owned computer.
  Administrative action was taken on an FWS employee following
allegations that he made sexually offensive remarks to fellow
employees, showed nude photographs and computerized images to
co-workers, and used his government-owned computer to access child
pornography Web sites.
5
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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Department of the Interior
Significant Audit Activities and Investigations
  Administrative action was taken on a Bureau of Land Management
(BLM) employee after it was discovered that on a daily basis he accessed
numerous child and adult pornography Web sites, which depicted, among
other things, incest and bestiality.
  Administrative action was taken on an NPS employee for using his
government-owned computer to access Web sites depicting homosexual and
child pornography images.
  Administrative action was taken on a BLM employee for using his
government-owned computer to access Web sites depicting child
pornography images.
  Two cases were initiated where it was believed that BLM
employees were accessing child pornography on government-owned
computers. At the time, separate Internet Protocol (IP) addresses were not
assigned to each computer, and as a result, it was impossible to determine
the identity of the offenders. After learning of the problem, the BLM took
immediate steps to assign IP addresses to each computer.
The independent certified public accounting firm of KPMG LLP
(KPMG), under contract with the Office of Inspector General, rendered an
unqualified opinion on the consolidated financial statements of the Department
of the Interior for fiscal year 2001. KPMG also rendered unqualified
opinions on the financial statements of eight of the nine DOI Bureaus and
offices.
KPMG rendered unqualified opinions on the balance sheet and
statement of custodial activity for the Minerals Management Service
(MMS) but did not express an opinion on other MMS financial statements.
KPMG was not able to express an opinion on the financial statements of the
U.S. Geological Survey (USGS).
Although DOI and eight of the nine Bureaus and offices received
unqualified audit opinions, longstanding weaknesses related to internal
controls and compliance with laws and regulations continue to be
identified. It is imperative that DOI expeditiously correct these weaknesses
to ensure that future financial statements are timely and accurate. To
address these longstanding weaknesses the Department, OIG and KPMG
are meeting with each Bureau and office. Based on lessons learned, these
meetings have identified valuable improvements to the audit process and
financial statement preparation process. The Bureaus and offices are
working aggressively to implement these improvements.
DOI Receives
Unqualified
Opinion, But
Long Standing
Material
Weaknesses
Remain
6
In Response to
Widespread Misuse
of Government
Computers OIG
Issues Child
Pornography
Identification and
Response
Guidance to the
Department
(continued)
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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Department of the Interior
Significant Audit Activities and Investigations
Significant weaknesses were identified in the following areas:
  General and Application Controls Over Financial
Management Systems. DOI's lack of adequate information technology
security and general controls to protect financial information systems
could adversely affect its ability to prevent unauthorized changes to
financial information, control electronic access to sensitive information
and protect information resources.
  Timeliness of Transaction Entry and Reconciliation. DOI
spent significant time and resources at year-end recording transactions,
analyzing financial records and reconciling amounts as a result of its
failure to (1) consistently and timely record financial transactions and
analyze financial records, and (2) consistently and routinely reconcile
general ledger accounts to subsidiary ledgers or other supporting
documentation.
  Controls Over Undelivered Orders and Accruals. DOI did
not consistently liquidate obligations and accrue liabilities for goods
and services received prior to year-end or timely de-obligate funds no
longer needed.
  Controls Over Property, Plant and Equipment. Weaknesses
were reported in the areas of acquisitions and disposals; reconciliation
of subsidiary ledgers to general ledgers; inventory of property, land and
land rights; recording property transfers and depreciation; and
accounting for construction in progress.
  Reconciliation of Intra-Departmental and Intra-
Governmental Transactions. DOI did not begin reconciling intradepartmental
and intra-governmental transactions until after year-end,
requiring significant time and resources to reconcile intra-departmental
activity to an acceptable amount. DOI was unable to reconcile intragovernmental
balances.
  Trust Fund Management Controls. DOI did not have adequate
procedures and controls to ensure that Indian trust fund activity and
balances were recorded properly or timely.
7
DOI Receives
Unqualified
Opinion, But Long
Standing Material
Weaknesses
Remain
(continued)
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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Significant Audit Activities and Investigations
Department of the Interior
In our continuing efforts to prevent credit card abuse, we reviewed
a sample of DOI purchase cardholders and found that 14 percent of these
cardholders had abused their card privileges by purchasing personal items
and having the Government pay for them. These abuses occurred because
DOI had not established an adequate control environment when instituting
the integrated charge card program. The abuses included:
  The use of credit cards to pay monthly phone bills, purchase
household furnishings and jewelry, or pay for repairs to personal vehicles.
  The use of convenience checks to make mortgage payments.
  The use of fraudulent invoices to pay monthly rent or convert cash
advances, which are billed to the individual, to centrally billed items,
which are billed directly to and paid for by the Government.
DOI and the affected Bureaus agreed to take corrective action on
our recommendations to ensure that (1) only an appropriate number of
employees have purchase authority on their charge cards, (2) credit limits
are periodically reviewed and adjusted, (3) reviewing officials are
designated and trained, (4) credit card receipts and invoices are maintained
and reviewed for appropriateness, and (5) ex-employee charge card
accounts are deactivated.
Reviews conducted by our office, the General Accounting Office,
and the Bureaus have revealed long-standing maintenance problems in the
Department for years. In fact, the lack of a comprehensive maintenance
management capability has been identified as a mission-critical material
weakness in DOI. As of September 30, 2001, the reported maintenance
backlog ranged from $8.1 to $11.4 billion.
At the request of the Department and the Office of Management and
Budget, we reviewed maintenance issues Department-wide and identified
key needed actions. We developed a broad framework of actions to build
on the positive changes already being implemented by the four Bureaus
reviewed (NPS, BLM, BIA, and FWS):
  Appointing a Departmental Chief Maintenance Officer
  Taking immediate steps to reduce the maintenance backlog
Inadequate
Controls Have
Allowed Abuse
by Purchase
Cardholders
8
Department-wide
Maintenance
Review Provides
Blueprint for
Change
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Significant Audit Activities and Investigations
Department of the Interior
9
  Managing facilities proactively
  Establishing a single maintenance budget for DOI
  Conducting standardized condition assessments
  Implementing an integrated facilities management system
In the end, we provided the Department with a blueprint to
quickly reduce the backlog and develop a comprehensive, proactive and
reliable facilities maintenance managment program that will help
prevent recurrence of a deferred maintenance backlog.
In the second of a series of reports on the implementation of OIG
audit recommendations, we reviewed nine recently closed
recommendations and found that four of the recommendations had not
been fully implemented. DOI Management Control and Audit
Follow-up officials concurred with our conclusions and reinstated all
four recommendations as unimplemented. One of the four
recommendations pertained to a Bureau material weakness, which also
was reinstated in part as a result of our review.
Audit
Recommendations
Not Implemented
as Reported
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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Bureau of Indian Affairs
Significant Audit Activities and Investigations
BIA Housing
Specialist Indicted
on Receipt and
Possession of
Child
Pornography
Three Indicted in
Bribery Scheme
Three former employees of the Oglala Sioux Tribe were
sentenced in U.S. District Court, Rapid City, South Dakota, following
their convictions on four counts of embezzlement and one count of
conspiracy. Estelle Goings was the payroll supervisor for the Tribe.
She supervised her daughter, Vonnie Goings, who held several positions
in the Tribe's accounting office. Carol Vitalis was a payroll technician.
Estelle Goings and Carol Vitalis were both sentenced to 27 months of
imprisonment, Vonnie Goings was sentenced to 15 months of
imprisonment, and they were each ordered to serve 24 months of
supervised release. The Court also ordered that restitution in the
amount of $99,412 be paid jointly and severally by each of the
defendants. Our Office of Investigations initiated this case when it was
learned that between February 1996 and November 1999, the three
women issued 362 illegal checks totaling $198,905 to themselves.
A Federal grand jury returned a four-count indictment charging
that Marvin Beartusk, a BIA housing specialist in Montana, used a
government computer to access and download pornographic images of
children. The indictment charged Beartusk with two felony counts of
receipt of child pornography and two felony counts of possession of
child pornography. At his initial appearance in U.S. District Court,
District of Montana, Beartusk entered a plea of not guilty to the charges.
Trial and administrative action are pending.
William A. Hacker, Terrance C. Walters, and Dennis Huber
were indicted by a Federal grand jury in the District of South Dakota on
charges of bribery concerning programs receiving Federal funds.
Hacker, while on loan from the BIA to the Crow Creek Sioux Tribe
through an Intergovernmental Personnel Act agreement, allegedly
received an illicit payment of $24,750 in exchange for his involvement
in the placement of a $6.6 million bond obtained through the
Governmental Capital Corporation (GCC) with the Tribe. Walters, a
consultant for GCC and former BIA superintendent, allegedly paid
$1,000 to Hacker and $6,800 to Huber, Director, North Dakota/South
Dakota Indian Business Development Center, United Tribes Technical
College for their assistance in the placement of a $3.5 million bond
through the GCC to the Three Affiliated Tribes. The indictment charges
Walters with two counts of paying bribes and Hacker and Huber with
one count each for receiving bribes. Trial is pending.
10
Former Oglala
Sioux Tribal
Employees
Sentenced in
Embezzlement
Scheme
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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Former
Pueblo of
Acoma
Governor
Indicted in
Casino Theft
Case
Two Former
BIA
Employees
Indicted in
Indian
Education
Fraud Case
Bureau of Indian Affairs
Significant Audit Activities and Investigations
A Federal grand jury in the District of New Mexico indicted Ronald
D. Shutiva, former Governor of Pueblo of Acoma Tribe, on charges of
embezzling from the Sky City Casino, a business enterprise of the Tribe.
The two-count indictment alleges that Shutiva requested money from the
general manager of the Sky City Casino to help him pay some personal
creditors. The Sky Casino general manager, Vernon Lowery, devised a plan
to obtain the money for Shutiva by placing fictitious orders for slot machine
parts from a gaming machine supplier in Las Vegas. Lowery would send the
supplier a Casino check as payment for the fake order. The supplier would
then deposit the Casino's check, but not supply the slot machine parts.
Rather, the supplier, in turn, wired a total of $8,000 to Shutiva's personal
creditors. Lowery was convicted and subsequently sentenced for his part in
a related investigation involving the theft of additional casino funds to eight
months of confinement and 36 months of supervised release. Trial for
Shutiva is pending.
A Federal grand jury in the District of Arizona returned an
indictment naming two former BIA employees on fraud charges for
allegedly skimming more than $60,000 from Indian education programs.
Alberta J. Bitsoi was employed at the BIA's Office of Indian Education
Programs. Rosalie B. Yazzie worked at the Seba Dalkai Boarding School.
According to the indictment, the women submitted false vouchers for
stipend payments. Stipend payments are made to BIA employees for work
that is performed above and beyond their tour of duty. Typically these
payments are paid for coaching a sport or sponsoring one of the school's
academic or social programs. Neither woman allegedly did any work to
earn the stipends. Yazzie is charged with taking more than $39,000 over a
three-year period. Bitsoi is charged with taking nearly $22,000 during the
same time period. Trial is pending.
Geraldine Arviso, a bookkeeper with the Wingate Board of
Education who was accused of embezzling more than $66,000 of Federal
monies intended for Wingate High School, pled guilty in U.S. District Court
of New Mexico. From 1997 through 2001, Arviso cashed checks she
illegally wrote on the Wingate business account and used the money for
personal gain. Sentencing is pending.
High School
Bookkeeper
Admits to Theft
11
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Former Pilot
of the
Seminole Tribe
of Florida
Sentenced
Tribal
Compliance
Officer
Sentenced in
Embezzlement
Scheme
Individual Indian
Trust Fund
Monies Inquiry
Leads to Greater
Oversight by BIA
Bureau of Indian Affairs
Significant Audit Activities and Investigations
The Office of Trust Fund Management (OTFM), Office of the
Special Trustee for American Indians reported that BIA employees
were improperly opening private secondary bank accounts on behalf of
individual Indians to deposit monies received from other Federal
agencies such as the Social Security Administration and Veterans
Affairs. Our investigation revealed that the BIA was, in fact,
mishandling and improperly diverting Individual Indian Monies (IIM) to
these secondary accounts. We concluded, however, that the BIA
employees involved misunderstood a portion of the Code of Federal
Regulations concerning "Payments by Other Federal Agencies." A
comprehensive review of these secondary bank accounts determined
that no funds were personally diverted or misused. Nonetheless, the
ramifications of this practice raised concerns about the accountability of
IIM. In response to a management implication memorandum issued by
the Office of Investigations, the Deputy Commissioner of Indian Affairs
advised that in accordance with our recommendations, the BIA would
continue to work closely with the OTFM to educate BIA employees
about regulations and proper procedures; complete a new Distribution
Plan form for use in the field; establish a work group to develop a joint
OTFM/BIA IIM handbook; and work closely with any office that
handles trust activities, including the social services staff work
associated with supervised IIM cases.
Charles Kirkpatrick, former pilot for the Seminole Tribe of
Florida, was sentenced in U.S. District Court, Southern District of
Florida, to 13 months of imprisonment and 12 months of supervised
release for his role in a scheme to embezzle tribal funds. As reported in
our October 2001 Semiannual Report, Kirkpatrick was convicted on
charges that he arranged to purchase various aircraft on behalf of the
Tribe. After negotiating a purchase price with a broker, Kirkpatrick
artificially increased the purchase price of each aircraft by several
hundred thousand dollars and took a commission from the difference.
Rod Highelk, Compliance Officer, White Earth Band of
Chippewa Indians, White Earth, Minnesota, was sentenced in U.S.
District Court for the District of Minnesota, following his guilty plea to
charges against him in a 16-count indictment by a Federal grand jury.
The indictment alleged that in just over a year Highelk embezzled more
than $70,000 from the Tribal Employment Rights Office of the Tribe.
Highelk was sentenced to 12 months of imprisonment, 3 years of
supervised release and ordered to pay restitution in the amount of
$70,300.
12
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Tribal Loan
Program Falls
Prey to
Unscrupulous
Tribal
Borrowers
Bureau of Indian Affairs
Significant Audit Activities and Investigations
The Tribal Loan Program of the Lac Vieux Desert Band of Lake
Superior Chippewa Indians of Watersmeet, Michigan, made over a million
dollars in loans to 166 individuals, half of whom defaulted on the loans. To
date, the investigation has produced the following results:
  John McGeshick, Sr., former Tribal Chairman, was indicted by a
Federal grand jury in the Western District of Michigan and pled guilty to
charges of embezzlement relating to more than $250,000 in fraudulent loans
and undocumented travel expenses. Sentencing is pending.
  Harvey White, former Tribal Comptroller, allegedly abused the
Tribal Loan Program by taking cash advances at various casinos, receiving
unauthorized wire transfers while on tribal business trips and receiving
loans from the Tribe that were never repaid. White pled guilty to one count
of an indictment and was sentenced to five months of imprisonment, 24
months of supervised release, fined $1,500, and ordered to pay restitution
in the amount of $19,252.
  Susan Van Zile-McGeshick, former tribal receptionist, was indicted
on one count of theft from an Indian tribe in the amount of $3,500. The
indictment alleges that Van Zile-McGeshick misused the Tribal Loan
Program by taking unauthorized loans and pay advances. Trial is pending.
  Rhea Reno, former tribal payroll clerk, was indicted on one count of
theft from an Indian tribe in the amount of $30,500. The indictment alleges
that Reno misused the Tribal Loan Program by taking unauthorized loans
and pay advances. Trial is pending.
Cindy Turner, Luther Turner, Jr., and James Turner allegedly cashed
more than 20 fraudulent checks totaling $15,000 at the Harrah's Cherokee
Tribal Casino in North Carolina. Cindy Turner, who was a license
examiner for the South Carolina Department of Public Safety, allegedly
used her position to obtain fictitious drivers licenses and identification
cards for her father and uncle. Cindy Turner later admitted to investigators
that the three had opened bank accounts using the false identification cards,
and then cashed checks from the sham bank accounts at the Casino. All
three were charged in the Western District of North Carolina on charges of
theft from gaming establishments on Indian lands. Trials are pending.
Three Family
Members
Charged with
Passing Bad
Checks at
Harrah's
Cherokee Tribal
Casino
13
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Father Pleads
Guilty to
Charges of
Stealing His
Minor Childï¿½s
Trust Fund
Money
Bureau of Indian Affairs
Significant Audit Activities and Investigations
Daniel Roller, a non-Indian, fraudulently cashed Individual
Indian Monies (IIM) lease income checks issued to his minor child, an
enrolled member of the Fort Peck Tribe of Indians in Montana. A
Federal grand jury in Montana returned a two-count indictment charging
Roller with mail fraud and theft of government funds. Roller pled guilty
to mail fraud. From 1992 through 1998, Roller negotiated nearly
$15,000 in checks issued for the benefit of his minor child and
misappropriated the money for his own personal benefit. Sentencing is
pending.
Both BIA and the Cheyenne and Arapaho Tribes underscored the
need for cooperation in resolving longstanding problems with the
Tribes' financial and program management systems. The Tribes have
been experiencing difficulty in complying with the terms of their
Federal contracts and grants since at least 1992.
BIA classified the Tribes as a "high-risk" contractor in 1996 and
limited Federal funding to a cost-reimbursable basis only. In 2000, the
Department of Health and Human Services, which also provides
significant funding, placed the Tribes on a cost-reimbursable basis. As
a result, conditions have stabilized and are improving, as confirmed in
our review. We also confirmed that although the Tribes have improved
their program management, significant problems remain in establishing
participant eligibility for benefits from the Social Services Program.
BIA and the Tribes agreed with our recommendations for continued
cooperation to improve the Tribes' financial and program management
to ensure that the Tribes can once again assume responsibility for
administering programs and services to their members.
We also identified Federal program funds that had been
inappropriately used to pay overhead costs. BIA and the Tribes agreed
with our recommendations to determine the amounts applicable to the
Federal funding agencies and to notify the agencies accordingly. For the
purpose of information and action, we sent our report to the regional
offices of the Inspectors General for the Federal agencies providing
significant funding.
Tribes and BIA
Working
Together to
Improve Tribal
Financial and
Program
Management
Systems
14
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Bureau of Land Management
Significant Audit Activities and Investigations
15
Judgment Day
for Eleven-Year
Fugitive from
Justice
As we reported in our October 2001 Semiannual Report, Clive
Joe, President of Pan American Geological Services, Inc., was found
guilty in May of 1989 in the U.S. District Court, Eastern District of New
York. The jury found Joe guilty of conspiracy and mail fraud in an
investment scam using the BLM Simultaneous Oil and Gas Lease Lottery
program. Joe was released on $100,000 bond but failed to appear for
sentencing. A bench warrant was issued for his arrest. The bond was
forfeited, and after 11 years, Joe was finally arrested. The same judge
that presided over his original trial sentenced him to 60 months of
imprisonment and 24 months of supervised release for the original
conviction. The judge added an additional 8 months of incarceration for
Joe's failure to appear.
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Bureau of Reclamation
Significant Audit Activities and Investigations
16
Natural Resources
Specialist Indicted
for Soliciting Bribe
in Exchange for
Inside
Information
Steven M. Thompson, natural resources specialist, BOR, Casper,
Wyoming, was indicted by a Federal grand jury in the District of Wyoming
on a charge that he solicited a bribe from a potential bidder on a Bureau
contract. The indictment alleges that in exchange for $500.00, Thompson
agreed to reveal the amount the Bureau budgeted for the contract project to
a potential bidder. Thompson was arrested and entered a plea of not guilty
at his arraignment. A trial is pending.
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Fish and Wildlife Service
Significant Audit Activities and Investigations
17
Endangered
Canadian Lynx
Population
Survey Yields
Questionable
FWS Practices
In response to several Congressional inquiries and a formal
request from the Secretary of the Interior, our Office of Program
Integrity investigated allegations that FWS employees tampered with the
field samples in the National Interagency Canadian Lynx Survey. The
Survey was conducted in order to determine the population distribution
of an animal listed as "threatened" under the Endangered Species Act.
Although criminal prosecution was declined, the Office of
Program Integrity uncovered a pattern of bad judgment, such as
unauthorized sample submissions by field biologists, failure of Regional
and Headquarters managers to recognize the significance of the incident,
and failure to execute timely and appropriate responses. We also
uncovered a lack of scientific rigor that is best illustrated by the absence
of protocols regarding control samples and the failure of managers to
provide adequate training to address the pervasive quality assurance
concerns of field biologists.
The involved employees were given monetary awards and
praised for their actions subsequent to the Lynx study incident,
highlighting further poor judgment on the part of the management
officials who approved the awards and refocusing attention on the
liberal award policy and practices of the FWS, which has in the past
been the subject of criticism by the OIG.
As a result of this investigation we made the following
recommendations:
  The Secretary (1) ask the Department's Chief Scientist to make
recommendations on how to restore rigorous science to the Endangered
Species Program, and (2) to design and implement a DOI Scientific
Code of Ethics.
  The Director of FWS revisit the issue of administrative action in
this matter with a view toward considering (1) more meaningful
punishment for those previously counseled, and (2) administrative
action against additional FWS employees at the Regional and
Headquarters levels.
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Fish and Wildlife Service
Contractor
Indicted for False
Claims
Jerome M. Simpson, owner and President of Nu Waay
Enterprises, Inc., was indicted by a Federal grand jury in the Middle
District of Alabama on two counts of false statements related to claims
he submitted to the FWS against a contract he held to provide certain
construction functions at the Noxubee Wildlife Refuge, an FWS refuge
in Brooksville, Mississippi. According to the indictment, Simpson
allegedly made false claims to the Government when he submitted a
request for reimbursement of $200,000 in cash reportedly missing from
the Noxubee Wildlife Refuge, and nearly $29,000 in payroll hours
allegedly worked at the refuge. The indictment alleged that Simpson
intentionally submitted the claim for reimbursement of payroll, which he
knew was not incurred at the refuge project. Simpson also allegedly
directed a subordinate to submit the $200,000 claim for reimbursement
for missing cash and advised that if anyone questioned her about the
claim to say it was a typographical error, and that it was meant to be
$200.00. Trial date is pending.
18
Significant Audit Activities and Investigations
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Significant Audit Activities and Investigations
Insular Areas
19
Compact
Agreement
Impedes
Investigative
Efforts
Former CNMI
Senate
President and
Business
Associate
Indicted on
Contract
Fraud
Conspiracy
Imata Kabua, while President of the Republic of the Marshall
Islands (RMI), allegedly improperly diverted $270,000 in U.S. financial
assistance funds from their intended purpose to make payments on a
$400,000 personal loan. Pursuant to the Compact of Free Association with
the RMI, Kabua had ultimate responsibility and oversight for funds of this
type. After local media attention, Kabua entered into an agreement to repay
the RMI government. The RMI's unwillingness to invite the OIG to
participate in an investigation hindered the U.S. Government from
exercising accountability over its funds. Initial investigation suggested a
full and comprehensive criminal investigation was warranted. According
to the terms of the Compact, the OIG has no enforcement authority unless
invited by the RMI. A management implication memorandum addressing
these problems was provided to the Assistant Secretary, Policy,
Management and Budget. The OIG has provided the Department of State
and the General Accounting Office proposed language which could be used
during the renegotiation of the Compact agreement, extending expanded
investigative authority to the OIG.
Juan Demapan, former Senate President of the Commonwealth of
Northern Mariana Islands (CMNI) and current President of Demapan
Engineering and Construction Company, and Michael Kerschner,
Demapan's business associate, were charged in a 17-count indictment with
wire fraud, conspiracy to commit wire fraud, money laundering and uttering
false bills of lading by a Federal grand jury in the District of the Northern
Marianas. The indictment alleges that Demapan and Kerschner submitted
false bills of lading to obtain a $500,000 progress payment on a $2.7
million CNMI construction contract. The contract, which was 60% funded
by the Department through Office of Insular Areas (OIA) Capital
Improvement Project funds, was let to build 60 classrooms in the CNMI.
After receiving the $500,000 progress payment, the company allegedly
failed to perform on the contract. Trial is pending.
Jesus Sablan and Sablan Construction Company, Ltd. were
debarred from participating in any Federal contracts for a period of three
years, effective March 1, 2002. The debarment relied on facts developed
in an OIG investigation resulting in a guilty plea in the U.S. Districts of
Guam and the CNMI, to bribery charges in connection with programs
receiving funds from the Department.
Bribery
Conviction
Results in
Debarments
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Significant Audit Activities and Investigations
Insular Areas
20
The state of financial affairs of the Insular Areas is, in a word,
disturbing. In no fewer than 458 audits conducted in the Insular Areas
dating back to 1982, repeated deficiencies have been detected,
reported, and passed on to the various governing entities. While a
majority of the recommendations were accepted, in the end, most have
gone unimplemented. The Federal government can no longer continue to
accept silence and inaction from appointed or elected officials,
legislative bodies, or other responsible Insular Area entities concerning
these deficiencies.
The Insular Area governments (Guam, U.S. Virgin Islands,
American Samoa, Commonwealth of the Northern Mariana Islands,
Republic of the Marshall Islands, Federated States of Micronesia, and
the Republic of Palau) face major management challenges that in most
cases are not being addressed, yet program monies and grants continue
to flow.
The tax dollars at stake are not insignificant. Those funds
aggregate to approximately three-quarters of a billion dollars annually,
when Department of the Interior funded programs (FY02: $353 million)
and other non-Interior Department funding such as from the Departments
of Health and Human Services, Education, and Agriculture (which
totaled $405 million in FY99) are taken into account. The Department
of the Interior does not have authority over any of the program grants
funded by other Federal Departments or agencies.
We believe unrealized opportunities for improvement exist in
the fundamental areas of:
??Financial management
??Revenue enhancement
??Expenditure control
??Program operations
Selected examples of the types of deficiencies uncovered during
this reporting period include:
  Estimated lost potential tax revenues of $7.1 million in
American Samoa in fiscal years 1997 through 1999 due to uncorrected
long-standing deficiencies identified in five audit reports issued since
1986.
Disturbing State
of Affairs in the
Insular Areas
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  The loss, or potential loss, of as much as $65.1 million by four
semi-autonomous government agencies in Guam, brought about
by not following financial advice available from the Guam Economic
Authority.
  Failure to conduct required biennial fire safety inspections or
collection of fire inspection fees of at least $1.1 million by the Virgin
Islands Fire Service in fiscal years 1999 and 2000.
  The failure by the Virgin Islands Housing Finance Authority
(Authority) to (1) establish competitive procurement procedures for
selection of housing development contractors, and (2) ensure that
program participants met eligibility requirements. This led to
questionable payments of as much as $1.95 million to two contractors
and preferential treatment to some clients as well as several
interest-free loans to Authority employees.
  Inadequate controls over financial operations by the Authority
also led to a debt of $809,500 for loans to two housing communities and
the inability to use bond proceeds of $33.7 million to provide
mortgages to eligible participants.
There are many other examples that can be drawn from several
prior audits. The common denominator, though, is the lack of
responsiveness in seeking to remove impediments to efficiency.
Legislation might be required to effectively remedy part of the problem.
The Insular Areas may also require resources and other assistance in
order to overcome these obstacles.
Without implementation and enforcement of accepted business
standards and improved accountability, waste and abuse in the Insular
Areas will continue unabated. It is time for OIA and the other Federal
grantor agencies to assign a degree of urgency in devising and
implementing a realistic plan that will provide assistance and bring
about results.
Significant Audit Activities and Investigations
Insular Areas
21
Disturbing State of
Affairs in the Insular
Areas
(continued)
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Minerals Management Service
Significant Audit Activities and Investigations
22
Royalty
Underpayment
Case Yields
$21.5 Million
Civil Settlement
Unocal Corporation was the latest company to reach an agreement to
resolve claims under the False Claims Act that they underpaid royalties
owed for oil produced on Federal and Indian lands for more than 10 years.
The $21.5 million Unocal settlement agreement brought the total recoveries
in underpayments of royalties on gas, crude oil and coal from Federal and
Indian lands to more than a half a billion dollars since 1998. In a
November 2001 press release by the Department of Justice, the Assistant
Attorney General lauded DOJ's highest recovery year ever in fraud
recoveries, citing oil, and other minerals extracted from public lands as
second only to health care in such recoveries. This ongoing effort by the
Department of Justice, Minerals Management Service and the Office of
Investigations continues.
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National Park Service
Significant Audit Activities and Investigations
23
Karrie Skinner, Employee Relations Specialist, NPS,
Washington, D.C., waived indictment and pled guilty in U.S. District
Court, Washington, DC, to a misdemeanor charge of theft of government
funds after admitting that on three occasions she submitted false award
certification forms totaling $2,910 to which she was not entitled.
Skinner agreed to pay full restitution to the Government and is currently
awaiting sentencing. This case highlights the need for proper separation
of duties, since Skinner was in a position to submit and process awards
for herself without any checks or balances. The Office of Investigations
is issuing a Notice of Investigative Findings and Results to NPS to
address this issue.
Addison Fair, former NPS Maintenance Worker, Sharpsburg,
Maryland, was sentenced in U.S. District Court, Washington, D.C., to 4
months of imprisonment, 4 months of home detention, 3 years of
supervised release, and ordered to make restitution of more than
$50,000. As reported in our October 2001 Semiannual Report, Fair
pled guilty to charges that he improperly received disability retirement
benefits under the Department of Labor, Office of Worker's
Compensation Program (OWCP). Fair, who was allegedly injured
while on the job at NPS, submitted false reports to the DOI that he was
not working and earned no income when, in fact, he was employed as a
limousine driver. In addition, our investigation revealed that Fair had
falsified his application for employment to the NPS by certifying that he
had not been convicted of a crime, when, in fact, he had a previous
conviction for fraudulent OWCP claims in 1994.
As reported in the October 2001 Semiannual Report, Ivan Jones,
former NPS Maintenance Worker, National Capital Parks East in
Washington, D.C., stole government funds by submitting false trial
subpoenas to his supervisor to corroborate receiving paid leave. For
nearly two years, Jones submitted a series of fabricated trial witness
subpoenas from the Superior Court of the District of Columbia to his
supervisor at the NPS. Jones was subsequently granted more than six
weeks of paid administrative court leave to which he was not entitled.
Jones was sentenced in U.S. District Court, District of Columbia, to 2
months of home confinement with electronic monitoring, 36 months of
supervised release and to pay restitution in the amount of $3,500.
Awards
Processor Submits
Three Unearned
Bonuses for Herself
NPS
Maintenance
Worker
Sentenced for
Scheme to
Fraudulently
Collect
Disability
Benefits
Maintenance
Worker
Sentenced in
Theft Case for
Submitting
False Trial
Subpoenas to
Supervisors
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Contract Costs
Questioned
Former
Administrative
Officer
Sentenced in
Credit Card
Abuse and False
Overtime and
Holiday Pay Case
National Park Service
Significant Audit Activities and Investigations
Patricia Paul, former NPS administrative officer at John Day
Fossil Beds National Monument in Grant, Oregon, was sentenced in
U.S. District Court for the District of Oregon, to 6 months of home
confinement, 36 months of supervised release and ordered to pay
restitution in the amount of $21,983. Paul's sentence followed her guilty
plea to one felony count of embezzlement relating to unauthorized
personal purchases on her government-issued credit card totaling
$12,683 and falsely claimed overtime and holiday pay of $12,752.
We took exception to $779,274 of $3.5 million billed by a
contractor working at the Steamtown National Historic Site in Scranton,
Pennsylvania. NPS awarded a 10-year contract to a Pennsylvania firm
to construct a central heating and cooling utility system and to distribute
heating and cooling service to the Site. We took exception to the costs
billed in excess of the actual costs of operating the system. NPS is
resolving the cost exceptions with the contractor.
24
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OST Contract
Questioned
Office of Special Trustee
Significant Audit Activities and Investigations
We took exception to about $30,000 of a $1.1 million settlement
proposal for an Office of Special Trustee (OST) contract to create an
electronic archive of images for trust accounts administered by OST.
OST terminated the $3.2 million contract for the convenience of the
Government and directed the contractor to prepare a termination
settlement proposal. The contractor, in turn, terminated its subcontract
and asked the subcontractor to prepare a settlement proposal. The
settlement proposal submitted by the contractor and subcontractor
included about $30,000 in cost-of-money expenses, which are not
allowed under the Federal Acquisition Regulation. OST is resolving
the cost exceptions with the contractors.
25
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Budget Analyst
Resigns Following
Charges of Credit
Card Fraud
U.S. Geological Survey
USGS Employee
Indicted for Child
Pornography
Physical Science
Technician
Sentenced for
Enticing a Child
for Sex
Significant Audit Activities and Investigations
Timothy E. Ruble, USGS research geologist, Denver, Colorado,
was indicted by a Federal grand jury on ten counts of receipt and
possession of child pornography, and one count of criminal forfeiture
for receiving child pornography that had been transported in interstate
or foreign commerce by use of a computer. During September and
October 2001 Ruble allegedly used his USGS computer to access and
download child pornography depicting images of the sexual exploitation
of small children he obtained through his paid subscription to an Internet
news service. Ruble was arrested and entered a plea of not guilty at his
arraignment. A trial is pending.
Ronald D. Macklberg, USGS physical science technician,
Denver, Colorado, pled guilty to a felony charge of enticing a child for
the purpose of sex, and a misdemeanor charge of unlawful sexual
contact following a sting operation by the Douglas County sheriff's
office, which targeted individuals sexually preying on minor children.
Macklberg used an Internet chat room for more than two weeks (on
government time, using a government-owned computer) to arrange a
lunchtime meeting with an undercover policewoman who posed as a
14-year old child. Macklberg was arrested when he arrived for the
rendezvous. Following Macklberg's guilty plea, he was sentenced in
Douglas County District Court to a four year deferred judgment and
probation. Among the conditions of his probation are that he register as
a sex offender, undergo sex offense-specific treatment and stay away
from children younger than 18 years of age.
Maria A. Carter, former budget analyst in the Water Resources
Division, USGS, Menlo Park, California, was arrested on charges that
for more than two years she allegedly made personal purchases of more
than $12,000 on her government-issued credit card and to a governmentissued
credit card belonging to a colleague. Among the alleged
fraudulent purchases were several airline ticket purchases for Carter
and a family member. Trial is pending.
26
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Appendix 1
27
Summary of Audit Related Activities
October 1, 2001 through March 31, 2002
AUDITS PERFORMED BY:
OIG
STAFF
Internal
And
Contract
Reports
and ICPs*
OTHER
FEDERAL
AUDITORS
(Review and
Processing by
OIG)
Contract and
Grant Audits
NONFEDERAL
AUDITORS
(Review and
Processing by
OIG )
Single Audits
TOTAL
REPORTS ISSUED TO:
Department/Office of the Secretary
6
0
2
8
Fish and Wildlife and Parks
3
0
24
27
Indian Affairs
4
0
175
179
Insular Affairs
Land and Minerals Management
7
4
0
0
13
7
20
11
Water and Science
2
0
13
15
Subtotal
26
0
234
260
INDIRECT COST PROPOSALS NEGOTIATED FOR:
Indian Tribes and Organizations
321
0
0
321
Insular Areas
10
0
0
10
State Agencies
86
0
0
86
Subtotal
417
0
0
417
TOTAL
443
0
234
677
*Indirect Cost Proposals
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Appendix 2
28
Reports Issued or Processed and Indirect Cost Proposals Negotiated
During the 6-Month Period Ended March 31, 2002
This listing includes all internal reports (internal audit and advisory reports, and assessments), contract and single
audit reports issued and indirect cost agreements negotiated during the 6-month period ended March 31, 2002. It
provides report number, title, issue date and monetary amounts identified in each report (*funds to be put to Better
Use, ** Questioned Cost, *** Unsupported Cost and **** Lost or Potential Additional Revenues).
INTERNAL REPORTS
American Samoa
2002-I-0003 Assessment and Collection of Taxes, American Samoa Government (11/15/2001)
****$7,148,769
Bureau of Indian Affairs
2002-I-0006 Management of Federal Funds, Cheyenne and Arapaho Tribes of Oklahoma (01/11/2002)
2002-I-0020 Independent Auditorsï¿½ Report on the Bureau of Indian Affairsï¿½ Financial Statements for Fiscal
Years 2001 and 2000 (03/15/2002)
Bureau of Land Management
2002-I-0008 Maintaining the Department of the Interiorï¿½s Facilities, A Framework for Action
(12/12/2001)
2002-I-0022 Independent Auditorsï¿½ Report on the Bureau of Land Managementï¿½s Financial Statements for
Fiscal Years 2001 and 2000 (03/15/2002)
Bureau of Reclamation
2002-I-0004 Improvements Needed in Security Management of Information Technology Systems
Supporting Energy and Water Operations (10/26/2001)
2002-I-0024 Independent Auditorsï¿½ Report on the Bureau of Reclamationï¿½s Financial Statements for Fiscal
Years 2001 and 2000 (03/25/2002)
Fish and Wildlife Service
2002-I-0025 Independent Auditorï¿½s Report on the U.S. Fish and Wildlife Serviceï¿½s Financial Statements for
Fiscal Years 2001 and 2000 (03/25/2002)
Guam
2002-I-0016 Bond Services, Lease Operations, Trust Fund Activities, Guam Economic Development
Authority, Government of Guam (02/28/2002) *$66,475,964 ****$1,543,024
Minerals Management Service
2002-I-0023 Independent Auditorsï¿½ Report on the Minerals Management Serviceï¿½s Financial Statements
for Fiscal Years 2001 and 2000 (03/15/2002)
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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29
Appendix 2 (continued)
Multi-Office
2002-I-0011 Department of the Interior Integrated Credit Card Program (12/20/2001)
2002-I-0013 Report on Followup of Implementation of Audit Recommendations (12/31/2001)
2002-I-0014 Assessment of the Department of the Interiorï¿½s Law Enforcement Activities (01/14/2002)
2002-I-0015 District of Columbia Water and Sewer Authority, for the Period October 1, 2001
through December 31, 2001 (01/28/2002)
2002-I-0018 U.S. Department of the Interior Fiscal Year 2001 Annual Departmental Report on
Accountability (02/27/2002)
National Park Service
2002-I-0019 Independent Auditorsï¿½ Report on the National Park Serviceï¿½s Financial Statements for Fiscal
Years 2001 and 2000 (03/15/2002)
Office of Surface Mining
2002-I-0021 Independent Auditorsï¿½ Report on the Office of Surface Mining Reclamation and Enforcementï¿½s
Financial Statements for Fiscal Years 2001 and 2000 (03/15/2002)
Office of Insular Affairs
2002-I-0017 Management Challenges for Insular Area Governments, An Opportunity for Improvement
(03/01/2002)
Office of the Secretary
2002-I-0012 Department of the Interior Responses to Review Guide for Planning and Assessment Activities
for Protecting Critical Non-Cyber Infrastructures (12/21/2001)
Virgin Islands
2002-I-0001 Virgin Islands Fire Service, Government of the Virgin Islands (10/30/2001) *$2,041,268,
***$368,320 & ****$1,122,050
2002-I-0002 Job Training Partnership Act Programs, Department of Labor, Government of the Virgin
Islands (11/07/2001) **$152,840 & ***$1,923,364
2002-I-0009 Virgin Islands Housing Finance Authority, Government of the Virgin Islands
(12/31/2001) *$36,530,866, **$7,500 & ****$877,950
2002-I-0010 Administrative Functions, Virgin Islands Police Department, Government of the Virgin Islands
(02/13/2002) *$2,469,407, **$206,854, ***$275,985 & ****$71,700
CONTRACT AUDITS
National Park Service
2002-E-0002 Community Central Energy Corporation, Amounts Billed Under National Park Service
Contract No. CX-4000-0-0023 from October 1, 1993 through September 30, 2000
(12/19/2001) **$779,274
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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30
Appendix 2 (continued)
Office of the Special Trustee for American Indians
2002-E-0001 Los Alamos Technical Associates, Incorporated, Termination Settlement Proposal Under
Office of the Special Trustee Contract No. NBCA0C00009 (01/17/2002) **$30,031
2002-E-0003 Ktech Corporation, Termination Settlement Proposal Under Office of the Special Trustee
Contract No. NBCA0C00009 (01/17/2002) **$28,381
SINGLE AUDITS
Bureau of Indian Affairs
2002-A-0001 Salt River Pima-Maricopa Indian Community, Fiscal Year Ended September 30, 1999
(10/12/2001)
2002-A-0002 Osage Tribal Council, Fiscal Year Ended June 30, 1999 (10/12/2001)
2002-A-0003 Fort Belknap Indian Community, Fiscal Year Ended September 30, 1999 (10/12/2001)
**$26,973
2002-A-0006 Wampanoag Tribe of Gay Head (Aquinnah), Fiscal Year Ended September 30, 1999
(10/12/2001)
2002-A-0007 Wampanoag Tribe of Gay Head (Aquinnah), Fiscal Year Ended September 30, 2000
(10/12/2001) **$397,419
2002-A-0008 Assiniboine and Sioux Tribes, Fiscal Year Ended September 30, 1998 (10/12/2001)
2002-A-0009 Assiniboine and Sioux Tribes, Fiscal Year Ended September 30, 1999 (10/12/2001) **$1,380
2002-A-0010 Leech Lake Reservation, Fiscal Year Ended September 30, 1998 (10/12/2001)
2002-A-0011 Leech Lake Reservation, Fiscal Year Ended September 30, 1999 (10/12/2001)
2002-A-0012 Mississippi Band of Choctaw Indians, Fiscal Year Ended September 30, 1999 (10/12/2001)
2002-A-0013 Hoopa Valley Tribe, Fiscal Year Ended September 30, 1999 (10/12/2001)
2002-A-0014 Tiospa Zina Tribal School, Fiscal Year Ended June 30, 1999 (10/12/2001)
2002-A-0015 Developing Innovations in Education, Inc., Fiscal Year Ended December 31, 1999
(10/19/2001)
2002-A-0016 Redding Rancheria, Fiscal Year Ended December 31, 1999 (10/19/2001)
2002-A-0017 Northern Cheyenne Tribal School, Fiscal Year Ended June 30, 1999 (10/19/2001)
2002-A-0018 Hualapai Tribe, Fiscal Year Ended December 31, 1998 (10/19/2001)
2002-A-0019 InterTribal Bison, Inc., Fiscal Year Ended March 31, 1999 (10/19/2001)
2002-A-0020 Choctaw Nation of Oklahoma, Fiscal Year Ended September 30, 1999 (10/19/2001)
2002-A-0021 Fort Mojave Indian Tribe, Fiscal Year Ended September 30, 1999 (10/19/2001)
2002-A-0022 Paiute-Shoshone Indians of the Bishop Community of the Bishop Colony, Fiscal Year Ended
December 31, 1999 (10/17/2001)
2002-A-0023 Colorado River Indian Tribes, Fiscal Year Ended December 31, 1998 (10/17/2001)
2002-A-0024 Shonto Governing Board of Education, Inc., Fiscal Year Ended June 30, 1999 (10/17/2001)
2002-A-0026 Taos Pueblo Central Management System, Fiscal Year Ended December 31, 1999
(10/26/2001)
2002-A-0027 Duckwater Shoshone Tribe, Fiscal Year Ended December 31, 1999 (10/25/2001)
2002-A-0030 Eastern Shoshone Tribe of the Wind River Reservation, Fiscal Year Ended
December 31, 1999 (10/25/2001)
2002-A-0031 Cherokee Nation, Fiscal Year Ended September 30, 1997 (10/30/2001)
2002-A-0032 Cherokee Nation, Fiscal Year Ended September 30, 1998 (10/30/2001) **$88,000
2002-A-0033 Pueblo of Zuni, Fiscal Year Ended December 31, 1999 (10/30/2001)
2002-A-0034 Association of Village Council Presidents, Inc., Fiscal Year Ended December 31, 1999
(10/02/2001)
2002-A-0035 Sac and Fox Nation of Oklahoma, Fiscal Year Ended September 30, 1999 (11/02/2001)
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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31
Appendix 2 (continued)
2002-A-0036 Northwest Indian Fisheries Commission, Fiscal Year Ended September 30, 1999 (10/30/2001)
2002-A-0037 Sokaogon Chippewa Community Mole Lake Band, Fiscal Year Ended September 30, 1999
(10/30/2001)
2002-A-0038 Turtle Mountain Band of Chippewa Indian, Fiscal Year Ended September 30, 1999
(10/30/2001)
2002-A-0039 Winnebago Tribe of Nebraska, Fiscal Year Ended September 30, 1998 (11/02/2001)
2002-A-0040 Joint Programs of the Shoshone and Arapaho Tribes of the Wind River Reservation, Fiscal
Year Ended December 31, 1997 (10/30/2001)
2002-A-0041 Joint Programs of the Shoshone and Arapaho Tribes of the Wind River Reservation, Fiscal
Year Ended December 31, 1998 (10/30/2001)
2002-A-0042 Joint Programs of the Shoshone and Arapaho Tribes of the Wind River Reservation, Fiscal
Year Ended December 31, 1999 (10/30/2001)
2002-A-0044 Tunica Biloxi Tribe of Louisiana, Fiscal Year Ended December 31, 1999 (10/30/2001)
2002-A-0045 Rincon San Luiseno Band of Mission Indians, Fiscal Year Ended December 31, 1999
(10/30/2001)
2002-A-0047 Upper Skagit Indian Tribe, Fiscal Year Ended December 31, 1999 (10/30/2001)
2002-A-0048 Upper Skagit Indian Tribe, Fiscal Year Ended December 31, 2000 (10/30/2001)
2002-A-0049 Wounded Knee District School, Fiscal Year Ended June 30, 1998 (10/30/2001) **$352,780
2002-A-0050 Cocopah Indian Tribe, Fiscal Year Ended December 31, 1998 (11/02/2001)
2002-A-0051 Pueblo de San Ildefonso, Fiscal Year Ended December 31, 1998 (10/30/2001)
2002-A-0052 Pueblo de San Ildefonso, Fiscal Year Ended December 31, 1999 (10/30/2001)
2002-A-0053 Winnebago Tribe of Nebraska, Fiscal Year Ended September 30, 1997 (11/02/2001)
2002-A-0055 Yavapai-Prescott Indian Tribe, Fiscal Year Ended December 31, 1999 (11/09/2001)
2002-A-0059 Coast Indian Community of the Resighini Rancheria, Fiscal Year Ended December 31, 1997
(11/16/2001)
2002-A-0065 Grand Portage Reservation Tribal Council, Fiscal Year Ended December 31, 1999
(11/16/2001)
2002-A-0066 Grand Portage Reservation Tribal Council, Fiscal Year Ended December 31, 2000
(11/16/2001)
2002-A-0067 Pyramid Lake Paiute Tribe, Fiscal Year Ended December 31, 1999 (11/16/2001)
**$3,231,341
2002-A-0068 Tulalip Tribes of Washington, Fiscal Year Ended December 31, 1999 (11/16/2001)
2002-A-0069 Santee Sioux Tribe of Nebraska, Fiscal Year Ended September 30, 1997 (11/16/2001)
2002-A-0070 Santee Sioux Tribe of Nebraska, Fiscal Year Ended September 30, 1998 (11/16/2001)
2002-A-0072 Sky People Higher Education, Fiscal Year Ended September 30, 1999 (11/16/2001)
2002-A-0073 Crazy Horse School, Fiscal Year Ended June 30, 1999 (11/16/2001) **$19,029
2002-A-0075 Rosebud Sioux Tribe, Fiscal Year Ended September 30, 1999 (11/16/2001)
2002-A-0076 Pascua Yaqui Tribe of Arizona, Fiscal Year Ended September 30, 1997 (11/16/2001)
2002-A-0078 Bay Mills Community College, Fiscal Year Ended June 30, 2000 (11/16/2001)
2002-A-0080 San Carlos Apache Tribe, Fiscal Year Ended September 30, 1999 (11/19/2001)
2002-A-0084 Kaibab Band of Paiute Indians, Fiscal Year Ended December 31, 1999 (11/28/2001)
2002-A-0085 Swinomish Indian Tribal Community, Fiscal Year Ended December 31, 1999(11/28/2001)
2002-A-0087 Little Wound School Board, Inc., Fiscal Year Ended June 30, 2000 (11/28/2001)
2002-A-0088 Native Village of Tyonek, Fiscal Year Ended June 30, 1998 (11/28/2001)
2002-A-0093 Grand Traverse Band of Ottawa and Chippewa Indians, Fiscal Year Ended
September 30, 1999 (11/28/2001)
2002-A-0094 Oglala Sioux Tribe, Fiscal Year Ended December 31, 1997 (12/05/2001)
2002-A-0095 Pueblo of Laguna Department of Education, Fiscal Year Ended June 30, 2000 (12/21/2001)
2002-A-0096 Spirit Lake Tribe, Fiscal Year Ended September 30, 2000 (12/21/2001) **$2,656
2002-A-0097 Loneman School Corporation, Fiscal Year Ended June 30, 1999 (12/05/2001)
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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32
Appendix 2 (continued)
2002-A-0098 Loneman Day School, Fiscal Year Ended June 30, 2000 (12/21/2001)
2002-A-0099 Sauk-Suiattle Indian Tribe, Fiscal Year Ended December 31, 1999 (12/21/2001)
2002-A-0100 Havasupai Elementary School, Fiscal Year Ended June 30, 1999 (12/21/2001)
2002-A-0101 Northern Cheyenne Tribal School, Fiscal Year Ended June 30, 2000 (12/21/2001)
2002-A-0103 Enemy Swim Day School, Fiscal Year Ended June 30, 2000 (12/21/2001)
2002-A-0105 Spokane Tribe of Indians, Fiscal Year Ended September 30, 1999 (12/18/2001)
2002-A-0106 Northwest Indian College, Fiscal Year Ended June 30, 2000 (12/18/2001)
2002-A-0107 InterTribal Bison, Inc., Fiscal Year Ended March 31, 2000 (12/21/2001) **$26,388
2002-A-0108 Northwest Intertribal Court System, Fiscal Year Ended September 30, 2000 (12/21/2001)
2002-A-0109 Eastern Band of Cherokee Indians, Fiscal Year Ended September 30, 2000 (01/03/2002)
2002-A-0110 Wa He Lut Indian School, Fiscal Year Ended June 30, 2000 (12/21/2001)
2002-A-0111 Penobscot Indian Nation, Fiscal Year Ended September 30, 2000 (12/21/2001)
2002-A-0112 Gila River Indian Community, Fiscal Year Ended September 30, 2000 (12/21/2001)
2002-A-0113 Santo Domingo Tribe, Fiscal Year Ended September 30, 2000 (12/27/2001)
2002-A-0114 American Indian Graduate Center, Inc., Fiscal Year Ended June 30, 2000 (12/27/2001)
2002-A-0115 Chippewa Cree Tribe, Fiscal Year Ended September 30, 1999 (12/27/2001)
2002-A-0116 Iliamna Village Council, Fiscal Year Ended September 30, 1999 (12/27/2001)
2002-A-0117 Iliamna Village Council, Fiscal Year Ended September 30, 2000 (12/27/2001)
2002-A-0118 Cherokee Nation, Fiscal Year Ended September 30, 1999 (12/27/2001)
2002-A-0119 Cherokee Nation, Fiscal Year Ended September 30, 2000 (12/27/2001)
2002-A-0120 Skagit System Cooperative, Fiscal Year Ended December 31, 2000 (12/27/2001)
2002-A-0121 Tuba City High School Board, Inc., Fiscal Year Ended June 30, 1999 (12/27/2001)
2002-A-0122 Crow Tribe of Indians, Fiscal Year Ended September 30, 1999 (12/27/2001)
2002-A-0123 Kodiak Tribal Council, Fiscal Year Ended September 30, 2000 (01/04/2002)
2002-A-0124 Confederated Tribes of the Chehalis Reservation, Fiscal Year Ended December 31, 1999
(01/04/2002) **$47,500
2002-A-0125 Rock Point School, Inc., Fiscal Year Ended June 30, 2000 (01/04/2002)
2002-A-0126 Chickasaw Nation, Fiscal Year Ended September 30, 2000 (01/04/2002) **$19,330
2002-A-0127 Seneca Nation of Indians, Fiscal Year Ended September 30, 2000 (01/04/2002) **$624
2002-A-0128 Yankton Sioux Tribe, Fiscal Year Ended September 30, 2000 (01/04/2002)
2002-A-0129 Native American Fish & Wildlife Society, Fiscal Year Ended December 31, 2000 (01/09/2002)
2002-A-0134 Pokagon Band of Potawatomi Indians, Fiscal Year Ended September 30, 2000 (01/09/2002)
2002-A-0139 Red Cliff Band of Lake Superior Chippewas, Fiscal Year Ended September 30, 1997
(01/16/2002)
2002-A-0140 Table Bluff Reservation - Wiyot Tribe, Fiscal Year Ended December 31, 1999 (01/18/2002)
2002-A-0142 Pleasant Point Passamaquoddy Tribal Council, Fiscal Year Ended September 30, 1999
(01/18/2002)
2002-A-0143 Sicangu Oyate Ho, Inc., Fiscal Year Ended June 30, 2000 (01/18/2002)
2002-A-0144 North Fork Mono Rancheria, Fiscal Year Ended September 30, 2000 (01/17/2002)
2002-A-0145 Dibe Yazhi Habitiin Olta, Inc., DBA Borrego Pass School, Fiscal Year Ended June 30, 2000
(01/17/2002)
2002-A-0146 Havasupai Tribe, Fiscal Year Ended September 30, 1999 (01/25/2002)
2002-A-0147 Sault Ste. Marie Tribe of Chippewa Indians, Fiscal Year Ended December 31, 2000
(01/25/2002)
2002-A-0148 Oneida Tribe of Indians of Wisconsin, Fiscal Year Ended September 30, 2000 (01/25/2002)
2002-A-0149 Red Lake Band of Chippewa Indians, Fiscal Year Ended September 30, 1999(01/29/2002)
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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33
Appendix 2 (continued)
2002-A-0150 Jamestown Sï¿½Klallam Tribe, Fiscal Year Ended September 30, 2000 (01/28/2002)
2002-A-0151 Alamo Navajo School Board, Inc., Fiscal Year Ended June 30, 2000 (01/28/2002)
2002-A-0152 Shiprock Alternative Schools, Inc., Fiscal Year Ended June 30, 2000 (01/28/2002) **$33,846
2002-A-0153 Native Village of Kwigillingok, Kwigillingok IRA Council, Fiscal Year Ended
December 31, 1999 (01/28/2002)
2002-A-0154 Naa Tsisï¿½ Aan Community School, Fiscal Year Ended June 30, 2000 (01/28/2002)
2002-A-0157 San Juan Pueblo, Fiscal Year Ended December 31, 2000 (01/29/2002)
2002-A-0158 Shoalwater Bay Indian Tribe, Fiscal Year Ended September 30, 2000 (01/29/2002)
2002-A-0159 Chenega IRA Council, Fiscal Year Ended December 31, 1999 (01/29/2002)
2002-A-0160 Hannahville Indian Community, Fiscal Year Ended September 30, 2000 (01/29/2002)
2002-A-0161 Fond du Lac Reservation, Fiscal Year Ended September 30, 2000 (01/29/2002)
2002-A-0162 Ely Shoshone Tribe, Fiscal Year Ended December 31, 2000 (01/29/2002)
2002-A-0163 Klamath Tribe, Fiscal Year Ended December 31, 1999 (01/29/2002)
2002-A-0166 Colorado River Indian Tribes, Fiscal Year Ended December 31, 1999 (02/05/2002)
2002-A-0167 Saint Regis Mohawk Tribe, Fiscal Year Ended December 31, 2000 (02/05/2002)
2002-A-0168 Knik Tribal Council, Fiscal Year Ended June 30, 2000 (02/05/2002)
2002-A-0169 Sherwood Valley Rancheria, Fiscal Year Ended December 31, 1999 (02/05/2002)
2002-A-0170 Crow Creek Tribal Schools, Fiscal Year Ended June 30, 2000 (02/05/2002)
2002-A-0171 Hualapai Tribe, Fiscal Year Ended December 31, 1999 (02/08/2002)
2002-A-0172 Morongo Band of Mission Indians, Fiscal Year Ended June 30, 1999 (02/08/2002)
2002-A-0173 Circle Village Council, Fiscal Year Ended September 30, 1999 (02/28/2002) **$54,881
2002-A-0174 White Mountain Apache Tribe, Fiscal Year Ended April 30, 2000 (02/12/2002) **$2,184
2002-A-0175 Cankdeska Cikana Community College, Fiscal Year Ended September 30, 2000 (02/16/2002)
2002-A-0181 Trinidad Rancheria, Fiscal Year Ended December 31, 2000 (02/22/2002)
2002-A-0183 Winslow Residential Hall, Inc., Fiscal Year Ended June 30, 2000 (02/25/2002)
2002-A-0184 Comanche County, Oklahoma, Fiscal Year Ended June 30, 2000 (02/25/2002)
2002-A-0185 Chilchinbeto Community School, Inc., Fiscal Year Ended June 30, 2000 (02/25/2002)
2002-A-0186 Kayenta Community School, Fiscal Year Ended June 30, 2000 (02/25/2002)
2002-A-0187 Igiugig Village Council, Nine Months Ended September 30, 2000 (02/22/2002)
2002-A-0188 Kaw Nation of Oklahoma, Fiscal Year Ended December 31, 1999 (02/22/2002)
2002-A-0189 Confederated Tribes of Coos, Lower Umpqua and Siuslaw Indians, Fiscal Year Ended
December 31, 1999 (02/22/2002)
2002-A-0190 Northwestern Band of the Shoshoni Nation, Fiscal Year Ended December 31, 1998
(02/28/2002)
2002-A-0191 Temecula Band of Luiseno Mission Indians, Fiscal Year Ended September 30, 1999
(03/11/2002)
2002-A-0192 Lummi Indian Business Council, Fiscal Year Ended December 31, 1999 (02/28/2002)
2002-A-0193 Yerington Paiute Tribe, Fiscal Year Ended December 31, 1999 (03/19/2002)
2002-A-0194 Mooretown Rancheria, Fiscal Year Ended December 31, 1999 (02/28/2002)
2002-A-0195 Quileute Tribal Council, Fiscal Year Ended September 30, 1999 (02/28/2002)
2002-A-0197 Ute Indian Tribe, Fiscal Year Ended September 30, 1999 (02/28/2002)
2002-A-0198 Yankton Sioux Tribe, Fiscal Year Ended September 30, 1998 (02/28/2002)
2002-A-0199 Yankton Sioux Tribe, Fiscal Year Ended September 30, 1999 (02/28/2002)
2002-A-0200 Nisqually Indian Tribe, Fiscal Year Ended December 31, 1998 (02/28/2002)
2002-A-0201 Nisqually Indian Tribe, Fiscal Year Ended December 31, 1999 (02/28/2002)
2002-A-0202 Oglala Sioux Tribal Public Safety Commission, Fiscal Year Ended September 30, 1997
(02/28/2002) **$197,895
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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34
Appendix 2 (continued)
2002-A-0203 Pokagon Band of Potawatomi Indians, Fiscal Year Ended September 30, 1999 (02/28/2002)
2002-A-0204 Tuba City High School Board, Inc., Fiscal Year Ended June 30, 2000 (02/28/2002)
2002-A-0206 Lytton Band of Pomo Indians, Fiscal Year Ended December 31, 2000 (03/08/2002)
2002-A-0207 Pueblo of Nambe, Fiscal Year Ended September 30, 1997 (02/28/2002)
2002-A-0210 College of the Menominee Nation, Fiscal Year Ended June 30, 2000 (03/15/2002)
2002-A-0213 Northern Cheyenne Tribe, Fiscal Year Ended September 30, 1999 (03/20/2002)
2002-A-0214 Northwest Indian Fisheries Commission, Fiscal Year Ended September 30, 2000 (03/20/2002)
2002-A-0215 Pawnee Nation of Oklahoma, Fiscal Year Ended December 31, 1999 (03/20/2002) **$4,655
2002-A-0216 Cow Creek Band of Umpqua Tribes of Indians, Fiscal Year Ended December 31, 2000
(03/20/2002)
2002-A-0217 Sisseton-Wahpeton Sioux Tribe, Fiscal Year Ended September 30, 1999 (03/20/2002)
2002-A-0218 Yavapai-Prescott Indian Tribe, Fiscal Year Ended December 31, 2000 (03/21/2002)
2002-A-0219 Copper River Native Association, Inc., Fiscal Year Ended September 30, 2000 (03/21/2002)
2002-A-0221 Navajo Nation and Related Tribal Entities, Fiscal Year Ended September 30, 1999
(03/21/2002)
2002-A-0222 Sherwood Valley Rancheria, Fiscal Year Ended December 31, 1998 (03/21/2002)
2002-A-0223 Sitting Bull College, Fiscal Year Ended June 30, 1999 (03/21/2002)
2002-A-0224 Sitting Bull College, Fiscal Year Ended June 30, 2000 (03/21/2002)
2002-A-0225 Chief Leschi Schools, Inc., Fiscal Year Ended June 30, 1999 (03/21/2002)
2002-A-0226 Chief Leschi Schools, Inc., Fiscal Year Ended June 30, 2000 (03/21/2002)
2002-A-0227 Shonto Governing Board of Education, Inc., Fiscal Year Ended June 30, 2000 (03/21/2002)
2002-A-0230 Salt River Pima-Maricopa Indian Community, Fiscal Year Ended September 30, 2000
(03/28/2002)
2002-A-0231 Pueblo De Cochiti, Fiscal Year Ended December 31, 2000 (03/28/2002)
2002-A-0232 Te-Moak Tribe of Western Shoshone Battle Mountain Band Council, Fiscal Year Ended
September 30, 2000 (03/28/2002)
2002-A-0233 Pueblo of Acoma, Fiscal Year Ended December 31, 1998 (03/28/2002) **$53,048
Bureau of Land Management
2002-A-0046 Glacier County, Montana, Fiscal Year Ended June 30, 1998 (11/02/2001)
2002-A-0077 Archuleta County, Colorado, Fiscal Year Ended December 31, 1998 (11/16/2001)
2002-A-0141 Pend Oreille County, Washington, Fiscal Year Ended December 31, 1998 (01/18/2002)
2002-A-0176 Richland County, Montana, Fiscal Year Ended June 30, 2000 (02/15/2002)
Bureau of Reclamation
2002-A-0029 Nebraska Community Foundation, Fiscal Year Ended June 30, 2000 (10/25/2001)
2002-A-0133 City of McCall, Idaho, Fiscal Year Ended September 30, 2000 (01/09/2002)
2002-A-0155 Fort Peck Rural County Water District, Inc., Fiscal Year Ended June 30, 2000 (01/28/2002)
2002-A-0156 Nebraska Community Foundation, Fiscal Year Ended June 30, 1999 (01/28/2002)
2002-A-0196 Pima County, Arizona, Fiscal Year Ended June 30, 2000 (02/28/2002) **$15,582
2002-A-0205 San Xavier District, Fiscal Year Ended September 30, 2000 (03/07/2002)
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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35
Appendix 2 (continued)
Federated States of Micronesia
2002-A-0063 College of Micronesia Land Grant Program, Fiscal Year Ended September 30, 2000
(11/14/2001)
Fish and Wildlife Service
2002-A-0043 Pheasants Forever, Inc., Fiscal Year Ended June 30, 2000 (11/02/2001)
2002-A-0057 University of New Mexico, Fiscal Year Ended June 30, 2000 (11/09/2001)
2002-A-0074 Michigan Department of Natural Resources, Two Fiscal Years Ended September 30, 1999
(11/16/2001) **$33,174
2002-A-0081 Illinois Institute of Technology, Fiscal Year Ended June 30, 1999 (11/19/2001)
2002-A-0091 New Hampshire, Fiscal Year Ended June 30, 2000 (11/28/2001)
2002-A-0092 New Mexico Department of Game of Fish, Fiscal Year Ended June 30, 2000 (11/28/2001)
2002-A-0130 Oregon, Fiscal Year Ended June 30, 2000 (01/09/2002)
2002-A-0131 Delaware, Fiscal Year Ended June 30, 2000 (01/04/2002)
2002-A-0132 Rhode Island and Providence Plantations, Fiscal Year Ended June 30, 2000 (01/04/2002)
2002-A-0136 Alabama, Fiscal Year Ended September 30, 2000 (01/16/2002)
2002-A-0138 North Dakota, Fiscal Year Ended June 30, 2000 (01/16/2002)
2002-A-0182 Arkansas Game and Fish Commission, Fiscal Year Ended June 30, 2000 (02/22/2002)
2002-A-0208 City of Cherokee, Fiscal Year Ended June 30, 2000 (03/08/2002)
2002-A-0212 Texas, Fiscal Year Ended August 31, 2000 (03/20/2002)
2002-A-0220 State of Maine, Fiscal Year Ended June 30, 2000 (03/21/2002)
2002-A-0234 American Farmland Trust, Fiscal Year Ended September 30, 2000 (03/28/2002)
Geological Survey
2002-A-0056 Oklahoma State University, Fiscal Year Ended June 30, 2000 (11/09/2001)
2002-A-0061 University of Wyoming, Fiscal Year Ended June 30, 2000 (11/16/2001)
2002-A-0090 Miami University, Fiscal Year Ended June 30, 2000 (11/28/2001)
2002-A-0102 Ohio State University, Fiscal Year Ended June 30, 2000 (12/21/2001)
2002-A-0104 Michigan Department of Environmental Quality, Fiscal Year Ended September 30, 1999
(12/21/2001)
2002-A-0137 University of Missouri System, Fiscal Year Ended June 30, 2000 (01/16/2002)
2002-A-0228 The George Washington University, Fiscal Year Ended June 30, 2000 (03/27/2002)
Guam
2002-A-0004 Guam Telephone Authority, Fiscal Year Ended September 30, 2000 (10/12/2001)
2002-A-0005 Guam Community College Foundation, Fiscal Year Ended September 30, 2000 (10/12/2001)
2002-A-0025 University of Guam, Fiscal Year Ended September 30, 2000 (10/16/2001)
2002-A-0054 Guam Community College, Fiscal Year Ended September 30, 2000 (11/06/2001)
2002-A-0082 Guam Housing and Urban Renewal Authority, Fiscal Year Ended September 30, 2000
(11/21/2001)
2002-A-0164 Government of Guam, Fiscal Year Ended September 30, 2000 (01/30/2002) **$3,526,590
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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36
Appendix 2 (continued)
Northern Mariana Islands
2002-A-0064 Karidat, Fiscal Year Ended September 30, 2000 (11/14/2001)
2002-A-0165 Public School System, Commonwealth of the Northern Mariana Islands, Fiscal Year Ended
September 30, 1997 (01/30/2002)
2002-A-0180 Commonwealth of the Northern Mariana Islands, Fiscal Year Ended September 30, 2000
(02/19/2002)
National Park Service
2002-A-0028 Georgia Trust for Historic Preservation, Inc., Fiscal Year Ended March 31, 2000 (10/25/2001)
2002-A-0060 Appalachian Trail Conference, Fiscal Year Ended December 31, 1999 (11/16/2001)
2002-A-0062 City of Newport, Rhode Island, Fiscal Year Ended June 30, 1999 (11/16/2001)
2002-A-0083 Education Development Center, Inc., Fiscal Year Ended September 30, 2000 (11/28/2001)
2002-A-0089 University of the District of Columbia, Fiscal Year Ended September 30, 1998 (11/28/2001)
2002-A-0177 University of Denver (Colorado Seminary), Fiscal Year Ended June 30, 2000 (02/15/2002)
2002-A-0178 Springfield Library and Museums Association, Fiscal Year Ended June 30, 2000 (02/15/2002)
2002-A-0179 University of Oklahoma - Norman Campus, Fiscal Year Ended June 30, 2000 (02/15/2002)
Office of Surface Mining
2002-A-0058 Campbell County School District No. 1, Fiscal Year Ended June 30, 2000 (11/16/2001)
2002-A-0086 State of New Mexico Energy, Minerals, and Natural Resources Department, Fiscal Year Ended
June 30, 2000 (11/28/2001)
2002-A-0211 State of Illinois, Fiscal Year Ended June 30, 2000 (03/15/2002)
Office of the Secretary
2002-A-0079 Archuleta County, Colorado, Fiscal Year Ended December 31, 1999 (11/16/2001)
2002-A-0229 Smithsonian Institution, Fiscal Year Ended September 30, 2000 (03/28/2002)
Palau
2002-A-0071 Palau Community Action Agency, Fiscal Year Ended September 30, 2000 (11/15/2001)
Virgin Islands
2002-A-0135 Virgin Islands Housing Authority, Fiscal Year Ended December 31, 2000 (12/18/2001)
2002-A-0209 Government of the Virgin Islands, Fiscal Year Ended September 30, 2000 (03/08/2002)
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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37
Appendix 2 (continued)
INDIRECT COST PROPOSALS
Bureau of Indian Affairs
2002-P-0001 Northwest Indian College, Fiscal Year Ended June 30, 2001 (03/07/2002) *$9,744
2002-P-0002 Northwest Indian Fisheries Commission, Fiscal Year Ended September 30, 2001 (10/04/2001)
*$6,060
2002-P-0003 Assiniboine and Sioux Tribes, Fiscal Year Ended September 30, 2000 (10/09/2001) *$462,652
2002-P-0004 Assiniboine and Sioux Tribes, Fiscal Year Ended September 30, 2001 (10/09/2001)
2002-P-0009 Yomba Shoshone Tribe, Fiscal Year Ended December 31, 2000 (10/15/2001)
2002-P-0010 Yomba Shoshone Tribe, Fiscal Year Ended December 31, 1999 (10/15/2001) *$105,624
2002-P-0011 Fort Independence Indian Reservation, Fiscal Year Ended December 31, 2001 (10/15/2001)
2002-P-0012 Confederated Tribes of Coos, Lower Umpqua and Siuslaw Indians, Fiscal Year Ended
December 31, 2001 (10/15/2001) *$27,141
2002-P-0013 Prairie Band of Potowatomi Indians, Fiscal Year Ended December 31, 1998 (10/16/2001)
*$88,098
2002-P-0014 Pueblo of Jemez, Fiscal Year Ended September 30, 2000 (10/16/2001)
2002-P-0015 Alabama-Coushatta Tribe of Texas, Fiscal Year Ended December 31, 2000 (10/16/2001)
2002-P-0016 Miami Tribe of Oklahoma, Fiscal Year Ended September 30, 2000 (10/17/2001)
2002-P-0017 Miami Tribe of Oklahoma, Fiscal Year Ended September 30, 2001 (10/17/2001)
2002-P-0018 Flandreau Santee Sioux Tribe, Fiscal Year Ended December 31, 2000 (10/17/2001)
2002-P-0019 Flandreau Santee Sioux Tribe, Fiscal Year Ended December 31, 2001 (10/17/2001)
2002-P-0020 Flandreau Santee Sioux Tribe, Fiscal Year Ended December 31, 1999 (10/17/2001)
2002-P-0021 Flandreau Santee Sioux Tribe, Fiscal Year Ended December 31, 1998 (10/17/2001) *$11,657
2002-P-0022 Flandreau Santee Sioux Tribe, Fiscal Year Ended December 31, 1997 (10/17/2001) *$13,293
2002-P-0025 Forest County Potawatomi Community, Fiscal Year Ended September 30, 2001 (10/22/2001)
2002-P-0031 Albuquerque Area Indian Health Board, Inc., Fiscal Year Ended September 30, 1999
(10/24/2001) *$91,265
2002-P-0032 Albuquerque Area Indian Health Board, Inc., Fiscal Year Ended September 30, 2002
(10/24/2001) *$29,933
2002-P-0033 Mooretown Rancheria of Maidu Indians of California, Fiscal Year Ended December 31, 2001
(10/26/2001)
2002-P-0036 Eastern Shoshone Tribe of the Wind River Reservation, Fiscal Year Ended December 31, 1997
(10/31/2001)
2002-P-0037 Eastern Shoshone Tribe of the Wind River Reservation, Fiscal Year Ended December 31, 1998
(10/31/2001) *$697,899
2002-P-0038 Eastern Shoshone Tribe of the Wind River Reservation, Fiscal Year Ended December 31, 1999
(10/31/2001)
2002-P-0039 Eastern Shoshone Tribe of the Wind River Reservation, Fiscal Year Ended December 31, 2000
(10/31/2001)
2002-P-0040 Eastern Shoshone Tribe of the Wind River Reservation, Fiscal Year Ended December 31, 2001
(10/31/2001)
2002-P-0041 Sokaogon Chippewa Community, Mole Lake Band, Fiscal Year Ended September 30, 1998
(10/31/2001)
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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38
Appendix 2 (continued)
2002-P-0042 Sokaogon Chippewa Community, Mole Lake Band, Fiscal Year Ended September 30, 1999
(10/31/2001)
2002-P-0043 Sokaogon Chippewa Community, Mole Lake Band, Fiscal Year Ended September 30, 2000
(10/31/2001)
2002-P-0045 Nisqually Indian Tribe, Fiscal Year Ended December 31, 1999 (10/31/2001) *$63,666
2002-P-0046 Nisqually Indian Tribe, Fiscal Year Ended December 31, 2000 (10/31/2001) *$11,061
2002-P-0049 Delaware Tribe of Indians, Fiscal Year Ended December 31, 1999 (11/01/2001)
2002-P-0050 Delaware Tribe of Indians, Fiscal Year Ended December 31, 2000 (11/01/2001)
2002-P-0051 Delaware Tribe of Indians, Fiscal Year Ended December 31, 2001 (11/01/2001)
2002-P-0053 Grand Portage Reservation, Fiscal Year Ended December 31, 2001 (11/05/2001) *$58,533
2002-P-0055 Jamestown Sï¿½Klallam Tribe, Fiscal Year Ended September 30, 2001 (11/06/2001)
2002-P-0064 Southern Ute Community Action Programs, Inc., Fiscal Year Ended December 31, 2001
(11/13/2001)
2002-P-0065 Southern Ute Community Action Programs, Inc., Fiscal Year Ended December 31, 2002
(11/13/2001)
2002-P-0066 Pueblo of Pojoaque, Fiscal Year Ended September 30, 2000 (11/14/2001) *$11,983
2002-P-0067 Pueblo of Pojoaque, Fiscal Year Ended September 30, 2001 (11/14/2001) *$11,380
2002-P-0068 Blue Lake Rancheria, Fiscal Year Ended December 31, 2001 (11/15/2001) *$49,513
2002-P-0069 Rincon Band of Luiseno Mission Indians, Fiscal Year Ended December 31, 2001 (11/15/2001)
2002-P-0070 Quileute Tribal Council, Fiscal Year Ended September 30, 1998 (11/15/2001)
2002-P-0071 Quileute Tribal Council, Fiscal Year Ended September 30, 1999 (11/15/2001)
2002-P-0072 Quileute Tribal Council, Fiscal Year Ended September 30, 2000 (11/15/2001)
2002-P-0073 Organized Village of Kake, Fiscal Year Ended December 31, 1999 (11/15/2001) *$3,387
2002-P-0079 Muscogee (Creek) Nation, Fiscal Year Ended September 30, 2000 (11/20/2001) *$70,385
2002-P-0080 Muscogee (Creek) Nation, Fiscal Year Ended September 30, 2001 (11/20/2001) *$6,594
2002-P-0082 Cahto Tribe of Laytonville Rancheria, Fiscal Year Ended December 31, 2001 (11/27/2001)
*$7,939
2002-P-0083 Yakutat Tlingit Tribe, Fiscal Year Ended December 31, 2001 (11/27/2001) *$3,484
2002-P-0085 Association of Village Council Presidents, Inc., Fiscal Year Ended December 31, 1999
(11/27/2001)
2002-P-0086 Association of Village Council Presidents, Fiscal Year Ended December 31, 2001 (11/27/2001)
2002-P-0087 Sac and Fox Tribe of the Mississippi in Iowa, Fiscal Year Ended September 30, 2001
(11/29/2001) *$203,027
2002-P-0088 Sac and Fox Tribe of the Mississippi in Iowa, Fiscal Year Ended September 30, 2002
(11/29/2001) *$352,320
2002-P-0089 Pueblo of Santo Domingo, Fiscal Year Ended September 30, 2002 (11/29/2001)
2002-P-0093 Fort Sill Apache Tribe, Fiscal Year Ended December 31, 2001 (12/05/2001) *$2,273
2002-P-0094 Fort Sill Apache Tribe, Fiscal Year Ended December 31, 2000 (12/05/2001)
2002-P-0098 Pueblo of Zia, Fiscal Year Ending December 31, 1998 (12/17/2001)
2002-P-0099 Pueblo of Zia, Fiscal Year Ended December 31, 1999 (12/17/2001)
2002-P-0100 Pueblo of Zia, Fiscal Year Ended December 31, 2000 (12/17/2001)
2002-P-0101 Pueblo of Zia, Fiscal Year Ended December 31, 2001 (12/17/2001)
2002-P-0103 Pueblo of Laguna, Fiscal Year Ended February 28, 2000 (12/18/2001)
2002-P-0104 Pueblo of Laguna, Fiscal Year Ended February 28, 2001 (12/18/2001)
2002-P-0105 Pueblo of Laguna, Fiscal Year Ended February 28, 2002 (12/18/2001)
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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39
Appendix 2 (continued)
2002-P-0112 Reno-Sparks Indian Colony, Fiscal Year Ended December 31, 2001 (12/21/2001)
2002-P-0113 Reno-Sparks Indian Colony, Fiscal Year Ended December 31, 2002 (12/21/2001)
2002-P-0114 Houlton Band of Maliseet Indians, Fiscal Year Ended September 30, 1999 (12/21/2001)
*$155,668
2002-P-0115 Houlton Band of Maliseet Indians, Fiscal Year Ended September 30, 2000 (12/21/2001)
*$157,257
2002-P-0116 Houlton Band of Maliseet Indians, Fiscal Year Ended September 30, 2001 (12/21/2001)
2002-P-0117 Houlton Band of Maliseet Indians, Fiscal Year Ended September 30, 2002 (12/21/2001)
2002-P-0118 Oneida Tribe of Indians of Wisconsin, Fiscal Year Ended September 30, 1998 (12/21/2001)
2002-P-0119 Oneida Tribe of Indians of Wisconsin, Fiscal Year Ended September 30, 1999 (12/21/2001)
2002-P-0120 Oneida Tribe of Indians of Wisconsin, Fiscal Year Ended September 30, 2000 (12/21/2001)
2002-P-0121 Oneida Tribe of Indians of Wisconsin, Fiscal Year Ended September 30, 2001 (12/21/2001)
2002-P-0122 Oneida Tribe of Indians of Wisconsin, Fiscal Year Ended September 30, 2002 (12/21/2001)
2002-P-0123 Bay Mills Indian Community, Fiscal Year Ended December 31, 2001 (12/21/2001)
2002-P-0124 Sitka Tribe of Alaska, Fiscal Year Ended December 31, 2001 (12/21/2001) *$56,520
2002-P-0125 Ramona Band of Cahuilla Mission Indians of California, Fiscal Year Ended
December 31, 2001 (01/02/2002)
2002-P-0126 Duckwater Shoshone Tribe, Fiscal Year Ended December 31, 2001 (01/02/2002)
2002-P-0127 Duckwater Shoshone Tribe, Fiscal Year Ended December 31, 1999 (01/02/2002)
2002-P-0128 Stone Child College, Fiscal Year Ended September 30, 1997 (01/02/2002)
2002-P-0129 Stone Child College, Fiscal Year Ended September 30, 1998 (01/02/2002)
2002-P-0130 Stone Child College, Fiscal Year Ended September 30, 2000 (01/02/2002) *$16,399
2002-P-0131 Stone Child College, Fiscal Year Ended September 30, 2001 (01/02/2002) *$22,157
2002-P-0132 Great Lakes Indian Fish and Wildlife Commission, Fiscal Year Ended December 31, 2001
(01/02/2002)
2002-P-0133 Little River Band of Ottawa Indians, Fiscal Year Ended December 31, 2001 (01/02/2002)
*$296,027
2002-P-0134 Little River Band of Ottawa Indians, Fiscal Year Ended December 31, 2002 (01/02/2002)
2002-P-0135 San Juan Pueblo, Fiscal Year Ended December 31, 1998 (01/02/2002)
2002-P-0136 San Juan Pueblo, Fiscal Year Ended December 31, 1999 (01/02/2002)
2002-P-0143 Oglala Lakota College, Fiscal Year Ended September 30, 2001 (01/03/2002)
2002-P-0144 Native Village of Kwigillingok, Fiscal Year Ended December 31, 1998 (01/04/2002)
2002-P-0145 Native Village of Kwigillingok, Fiscal Year Ended December 31, 1999 (01/04/2002) *$4,913
2002-P-0146 Native Village of Kwigillingok, Fiscal Year Ended December 31, 2000 (01/04/2002) *$13,358
2002-P-0147 Native Village of Kwigillingok, Fiscal Year Ended December 31, 2001 (01/04/2002)
2002-P-0148 Native Village of Kwigillingok, Fiscal Year Ended December 31, 2002 (01/04/2002)
2002-P-0153 Coast Indian Community of the Resighini Rancheria, Fiscal Year Ended December 31, 1999
(01/04/2002) *$16,997
2002-P-0154 Coast Indian Community of the Resighini Rancheria, Fiscal Year Ended December 31, 2000
(01/04/2002)
2002-P-0155 Dull Knife Memorial College, Fiscal Year Ended June 30, 1999 (01/04/2002)
2002-P-0156 Dull Knife Memorial College, Fiscal Year Ended June 30, 2001 (01/04/2002)
2002-P-0157 Dull Knife Memorial College, Fiscal Year Ended June 30, 2002 (01/04/2002)
2002-P-0158 Native Village of Tyonek, Fiscal Year Ended September 30, 2001 (01/04/2002)
2002-P-0159 Native Village of Tyonek, Fiscal Year Ended September 30, 2002 (01/04/2002)
2002-P-0160 San Carlos Apache Tribe, Fiscal Year Ended September 30, 1999 (01/04/2002)
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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40
Appendix 2 (continued)
2002-P-0161 San Carlos Apache Tribe, Fiscal Year Ended September 30, 1997 (01/04/2002)
2002-P-0162 Red Cliff Band of Lake Superior Chippewa Indians, Fiscal Year Ended September 30, 1997
(01/07/2002)
2002-P-0163 Red Cliff Band of Lake Superior Chippewa Indians, Fiscal Year Ended September 30, 1998
(01/07/2002)
2002-P-0164 Red Cliff Band of Lake Superior Chippewa Indians, Fiscal Year Ended September 30, 1999
(01/07/2002)
2002-P-0165 Red Cliff Band of Lake Superior Chippewa Indians, Fiscal Year Ended September 30, 2000
(01/07/2002)
2002-P-0166 Red Cliff Band of Lake Superior Chippewa Indians, Fiscal Year Ended September 30, 2001
(01/07/2002)
2002-P-0170 Owens Valley Indian Water Commission, Fiscal Year Ended June 30, 2002 (01/08/2002)
*$610
2002-P-0171 Round Valley Indian Tribe, Fiscal Year Ended December 31, 2000 (01/08/2002)
2002-P-0172 Round Valley Indian Tribe, Fiscal Year Ended December 31, 2001 (01/08/2002)
2002-P-0173 Kickapoo Tribe in Kansas, Fiscal Year Ended December 31, 1996 (01/10/2002)
2002-P-0174 Kickapoo Tribe in Kansas, Fiscal Year Ended December 31, 1997 (01/10/2002)
2002-P-0175 Kickapoo Tribe in Kansas, Fiscal Year Ended December 31, 1998 (01/10/2002)
2002-P-0176 Kickapoo Tribe in Kansas, Fiscal Year Ended December 31, 1999 (01/10/2002)
2002-P-0177 Kickapoo Tribe in Kansas, Fiscal Year Ended December 31, 2000 (01/10/2002)
2002-P-0178 Kickapoo Tribe in Kansas, Fiscal Year Ended December 31, 2001 (01/10/2002)
2002-P-0179 Yavapai-Apache Tribe, Fiscal Year Ended December 31, 1997 (01/14/2002)
2002-P-0180 Yavapai-Apache Tribe, Fiscal Year Ended December 31, 1998 (01/11/2002) *$25,926
2002-P-0181 Yavapai-Apache Tribe, Fiscal Year Ended December 31, 1999 (01/11/2002) *$30,429
2002-P-0182 Yavapai-Apache Tribe, Fiscal Year Ended December 31, 2000 (01/11/2002) *$1,865
2002-P-0183 Yavapai-Apache Tribe, Fiscal Year Ended December 31, 2001 (01/11/2002)
2002-P-0190 Leisnoi Village (a.k.a. Woody Island), Fiscal Year Ended September 30, 2001 (01/14/2002)
2002-P-0191 Leisnoi Village (a.k.a. Woody Island), Fiscal Year Ended September 30, 2002 (01/14/2002)
2002-P-0192 Sitting Bull College, Fiscal Year Ended June 30, 1998 (01/15/2002)
2002-P-0193 Sitting Bull College, Fiscal Year Ended June 30, 1999 (01/15/2002)
2002-P-0194 Sitting Bull College, Fiscal Year Ended June 30, 2000 (01/15/2002)
2002-P-0195 Sitting Bull College, Fiscal Year Ended June 30, 2001 (01/15/2002)
2002-P-0196 Middletown Rancheria Band of Pomo Indians of California, Fiscal Year Ended
December 31, 2000 (01/15/2002)
2002-P-0197 Pueblo of Acoma, Fiscal Year Ended December 31, 2000 (01/15/2002) *$63,850
2002-P-0198 Osage Nation, Fiscal Year Ended September 30, 2000 (01/15/2002) *$47,795
2002-P-0199 Osage Nation, Fiscal Year Ended September 30, 2001 (01/15/2002) *$281,593
2002-P-0200 Lac du Flambeau Band of Lake Superior Chippewa Indians, Fiscal Year Ended
September 30, 2001 (01/15/2002)
2002-P-0201 Lac du Flambeau Band of Lake Superior Chippewa Indians, Fiscal Year Ended
September 30, 2002 (01/15/2002)
2002-P-0202 Kaibab Band of Paiute Indians, Fiscal Year Ended December 31, 2001 (01/17/2002) *$22,102
2002-P-0204 Torres-Martinez Band of Cahuilla Mission Indians, Fiscal Year Ended December 31, 2002
(01/18/2002)
2002-P-0206 Squaxin Island Tribe, Fiscal Year Ended September 30, 1999 (01/22/2002) *$5,433
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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41
Appendix 2 (continued)
2002-P-0207 Squaxin Island Tribe, Fiscal Year Ended September 30, 2000 (01/22/2002)
2002-P-0208 Upper Lake Band of Pomo Indians of California, Fiscal Year Ended December 31, 2000
(01/22/2002)
2002-P-0209 Upper Lake Band of Pomo Indians of California, Fiscal Year Ended December 31, 2001
(01/22/2002)
2002-P-0210 Upper Lake Band of Pomo Indians of California, Fiscal Year Ended December 31, 2002
(01/22/2002)
2002-P-0211 1854 Authority, Fiscal Year Ended December 31, 2001 (01/24/2002) *$10,263
2002-P-0212 1854 Authority, Fiscal Year Ended December 31, 2002 (01/24/2002)
2002-P-0213 Augustine Band of Cahuilla Mission Indians of California, Fiscal Year Ended
December 31, 2001 (01/24/2002)
2002-P-0214 Chippewa Cree Tribe of the Rocky Boys Reservation, Fiscal Year Ended September 30, 2001
(01/24/2002)
2002-P-0216 Scotts Valley Band of Pomo Indians, Fiscal Year Ended December 31, 2001 (01/25/2002)
2002-P-0217 Scotts Valley Band of Pomo Indians, Fiscal Year Ended December 31, 2002 (01/25/2002)
2002-P-0218 Hoopa Valley Public Utilities, Fiscal Year Ended September 30, 2000 (01/25/2002) *$1,499
2002-P-0219 Hoopa Valley Public Utilities, Fiscal Year Ended September 30, 2001 (01/25/2002)
2002-P-0220 Lummi Indian Business Council, Fiscal Year Ended December 31, 2000 (01/25/2002)
2002-P-0221 Lummi Indian Business Council, Fiscal Year Ended December 31, 2001 (01/25/2002)
2002-P-0223 Confederated Tribes of Siletz Indians, Fiscal Year Ended December 31, 2001 (01/30/2002)
2002-P-0224 Berry Creek Rancheria of Maidu Indians, Fiscal Year Ended December 31, 2002 (01/30/2002)
2002-P-0225 Berry Creek Rancheria of Maidu Indians, Fiscal Year Ended December 31, 2001 (01/30/2002)
2002-P-0226 Organized Village of Kwethluk, Fiscal Year Ended December 31, 1997 (01/30/2002) *$18,562
2002-P-0227 Organized Village of Kwethluk, Fiscal Year Ended December 31, 1998 (01/30/2002) *$82,678
2002-P-0228 Organized Village of Kwethluk, Fiscal Year Ended December 31, 1999 (01/30/2002) *$29,988
2002-P-0229 Organized Village of Kwethluk, Fiscal Year Ended December 31, 2000 (01/30/2002) *$56,044
2002-P-0230 Organized Village of Kwethluk, Fiscal Year Ended December 31, 2001 (01/30/2002) *$37,538
2002-P-0231 Organized Village of Kwethluk, Fiscal Year Ended December 31, 2002 (01/30/2002)
2002-P-0232 Trenton Indian Service Area, Fiscal Year Ended September 30, 1998 (01/31/2002) *$42,599
2002-P-0233 Trenton Indian Service Area, Fiscal Year Ended September 30, 1999 (01/31/2002) *$29,047
2002-P-0234 Trenton Indian Service Area, Fiscal Year Ended September 30, 2001 (01/31/2002)
2002-P-0235 Trenton Indian Service Area, Fiscal Year Ended September 30, 2000 (01/31/2002)
2002-P-0236 Inupiat Community of the Arctic Slope, Fiscal Year Ended December 31, 2001 (01/31/2002)
*$847,762
2002-P-0237 Quinault Indian Nation, Fiscal Year Ended September 30, 2001 (01/31/2002) *$37,957
2002-P-0238 InterTribal Bison Cooperative, Fiscal Year Ended March 31, 2001 (02/01/2002)
2002-P-0239 InterTribal Bison Cooperative, Fiscal Year Ended March 31, 2002 (02/01/2002)
2002-P-0240 Hannahville Indian Community, Fiscal Year Ended September 30, 2001 (02/04/2002)
*$87,451
2002-P-0241 Manchester Band of Pomo Indians, Fiscal Year Ended December 31, 2001 (02/05/2002)
*$8,726
2002-P-0242 Paiute Indian Tribe of Utah, Fiscal Year Ended December 31, 2001 (02/05/2002) *$3,769
2002-P-0243 Paiute Indian Tribe of Utah, Fiscal Year Ended December 31, 2002 (02/05/2002) *$101,038
2002-P-0244 Leech Lake Band of Ojibwe, Fiscal Year Ended September 30, 2001 (02/06/2002) *$95,460
2002-P-0245 Grand Traverse Band of Ottawa and Chippewa Indians, Fiscal Year Ended September 30,
1999 (02/11/2002) *$84,799
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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Table of Contents
2002-P-0246 Grand Traverse Band of Ottawa and Chippewa Indians, Fiscal Year Ended
September 30, 1998 (02/11/2002) *$128,628
2002-P-0247 Grand Traverse Band of Ottawa and Chippewa Indians, Fiscal Year Ended
September 30, 2000 (02/11/2002)
2002-P-0248 Grand Traverse Band of Ottawa and Chippewa Indians, Fiscal Year Ended
September 30, 2001 (02/11/2002)
2002-P-0249 Grand Traverse Band of Ottawa and Chippewa Indians, Fiscal Year Ended
September 30, 2002 (02/11/2002)
2002-P-0250 Pinoleville Band of Pomo Indians, Fiscal Year Ended December 31, 2000 (02/12/2002)
2002-P-0251 Pinoleville Band of Pomo Indians, Fiscal Year Ended December 31, 2001 (02/12/2002)
2002-P-0252 Noorvik IRA Council, Fiscal Year Ended December 31, 2001 (02/12/2002)
2002-P-0253 Noorvik IRA Council, Fiscal Year Ended December 31, 2002 (02/12/2002)
2002-P-0256 Red Lake Band of Chippewa Indians, Fiscal Year Ended September 30, 1998 (02/12/2002)
2002-P-0257 Red Lake Band of Chippewa Indians, Fiscal Year Ended September 30, 1999 (02/12/2002)
2002-P-0258 Red Lake Band of Chippewa Indians, Fiscal Year Ended September 30, 2000
2002-P-0259 Red Lake Band of Chippewa Indians, Fiscal Year Ended September 30, 2001 (02/12/2002)
2002-P-0260 Red Lake Band of Chippewa Indians, Fiscal Year Ended September 30, 2002 (02/12/2002)
2002-P-0261 Kialegee Tribal Town, Fiscal Year Ended September 30, 2001 (02/12/2002) *$16,461
2002-P-0263 Reservation Transportation Authority, Fiscal Year Ended September 30, 2001 (02/13/2002)
2002-P-0264 Reservation Transportation Authority, Fiscal Year Ended September 30, 2002 (02/13/2002)
2002-P-0265 Shingle Springs Band of Miwok Indians, Fiscal Year Ended December 31, 2002 (02/13/2002)
2002-P-0266 Havasupai Tribal Council, Fiscal Year Ended September 30, 1994 (02/13/2002)
2002-P-0267 Havasupai Tribal Council, Fiscal Year Ended September 30, 1995 (02/13/2002)
2002-P-0268 Havasupai Tribal Council, Fiscal Year Ended September 30, 1996 (02/13/2002) *$215,568
2002-P-0269 Havasupai Tribal Council, Fiscal Year Ended September 30, 1997 (02/13/2002) *$527,425
2002-P-0270 Havasupai Tribal Council, Fiscal Year Ended September 30, 1998 (02/13/2002) *$960,672
2002-P-0272 Cherokee Nation, Fiscal Year Ended September 30, 1997 (02/19/2002)
2002-P-0273 Cherokee Nation, Fiscal Year Ended September 30, 1998 (02/19/2002)
2002-P-0274 Cherokee Nation, Fiscal Year Ended September 30, 1999 (02/19/2002)
2002-P-0275 Cherokee Nation, Fiscal Year Ended September 30, 2000 (02/19/2002)
2002-P-0276 Cherokee Nation, Fiscal Year Ended September 30, 2002 (02/19/2002)
2002-P-0277 Cherokee Nation, Fiscal Year Ended September 30, 2001 (02/19/2002) *$1,435,811
2002-P-0278 Upper Sioux Community, Fiscal Year Ended September 30, 1995 (02/19/2002)
2002-P-0279 Upper Sioux Community, Fiscal Year Ended September 30, 1996 (02/19/2002)
2002-P-0280 Upper Sioux Community, Fiscal Year Ended September 30, 1997 (02/19/2002)
2002-P-0281 Upper Sioux Community, Fiscal Year Ended September 30, 1998 (02/19/2002)
2002-P-0282 Upper Sioux Community, Fiscal Year Ended September 30, 1999 (02/19/2002)
2002-P-0283 Cook Inlet Tribal Council, Inc., Fiscal Year Ended September 30, 2002 (02/19/2002) *$30,444
2002-P-0284 Hopland Band of Pomo Indians, Fiscal Year Ended December 31, 2000 (02/19/2002)
2002-P-0285 Wyandotte Tribe of Oklahoma, Fiscal Year Ended September 30, 2001 (02/20/2002) *$91,731
2002-P-0286 Wyandotte Tribe of Oklahoma, Fiscal Year Ended September 30, 2002 (02/20/2002)
*$112,419
2002-P-0287 Orutsararmuit Native Council, Fiscal Year Ended December 31, 1996 (02/22/2002)
2002-P-0288 Orutsararmuit Native Council, Fiscal Year Ended December 31, 1997 (02/22/2002)
Appendix 2 (continued)
42
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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Table of Contents
2002-P-0289 Orutsararmuit Native Council, Fiscal Year Ended December 31, 1998 (02/22/2002)
2002-P-0290 Orutsararmuit Native Council, Fiscal Year Ended December 31, 1999 (02/22/2002)
2002-P-0291 Orutsararmuit Native Council, Fiscal Year Ended December 31, 2000 (02/22/2002)
2002-P-0292 Orutsararmuit Native Council, Fiscal Year Ended December 31, 2001 (02/22/2002)
2002-P-0293 Orutsararmuit Native Council, Fiscal Year Ended December 31, 2002 (02/22/2002)
2002-P-0294 Central Council of Tlingit and Haida Indian Tribes of Alaska, Fiscal Year Ended
December 31, 2001 (02/22/2002)
2002-P-0295 Central Council of Tlingit and Haida Indian Tribes of Alaska, Fiscal Year Ended
December 31, 2002 (02/22/2002)
2002-P-0296 Metlakatla Indian Community, Fiscal Year Ended September 30, 2002 (02/22/2002) *$73,864
2002-P-0297 California Valley Miwok Tribe, Fiscal Year Ended December 31, 2002 (02/25/2002)
2002-P-0298 Yerington Paiute Tribe, Fiscal Year Ended December 31, 2001 (02/25/2002)
2002-P-0299 Confederated Tribes of the Grand Ronde Community of Oregon, Fiscal Year Ended
December 31, 2001 (02/25/2002) *$119,801
2002-P-0302 Modoc Tribe of Oklahoma, Fiscal Year Ended September 30, 2001 (02/27/2002) *$89,188
2002-P-0303 Modoc Tribe of Oklahoma, Fiscal Year Ended September 30, 2002 (02/27/2002) *$55,147
2002-P-0304 Nulato Tribal Council, Fiscal Year Ended September 30, 2002 (02/27/2002)
2002-P-0308 Tanacross Village Council, Fiscal Year Ended September 30, 2001 (02/27/2002)
2002-P-0309 Tanacross Village Council, Fiscal Year Ended September 30, 2002 (02/27/2002)
2002-P-0310 Suquamish Tribe, Fiscal Year Ended December 31, 2000 (02/27/2002) *$57,215
2002-P-0311 Suquamish Tribe, Fiscal Year Ended December 31, 2001 (02/27/2002) *$138,250
2002-P-0312 Suquamish Tribe, Fiscal Year Ended December 31, 2002 (02/27/2002) *$113,227
2002-P-0313 Manzanita Band of Mission Indians, Fiscal Year Ended December 31, 1998 (02/28/2002)
2002-P-0314 Manzanita Band of Mission Indians, Fiscal Year Ended December 31, 1999 (02/28/2002)
2002-P-0315 Manzanita Band of Mission Indians, Fiscal Year Ended December 31, 2000 (02/28/2002)
*$4,378
2002-P-0316 Manzanita Band of Mission Indians, Fiscal Year Ended December 31, 2001 (02/28/2002)
*$4,768
2002-P-0317 Manzanita Band of Mission Indians, Fiscal Year Ended December 31, 2002 (02/28/2002)
*$4,768
2002-P-0318 Smith River Rancheria of California, Fiscal Year Ended December 31, 2001 (02/28/2002)
2002-P-0319 Smith River Rancheria of California, Fiscal Year Ended December 31, 2002 (02/28/2002)
2002-P-0324 Pueblo de San Ildefonso, Fiscal Year Ended December 31, 2000 (03/05/2002)
2002-P-0325 Pueblo de San Ildefonso, Fiscal Year Ended December 31, 2001 (03/05/2002)
2002-P-0326 Peoria Tribe of Indians of Oklahoma, Fiscal Year Ended March 31, 2002 (03/06/2002)
2002-P-0329 Keweenaw Bay Indian Community, Fiscal year Ended September 30, 2001 (03/06/2002)
*$109,144
2002-P-0330 Keweenaw Bay Indian Community, Fiscal Year Ended September 30, 2002 (03/06/2002)
*$112,436
2002-P-0332 Boise Forte Band of Chippewa Indians, Fiscal Year Ended September 30, 2001 (03/06/2002)
*$10,986
2002-P-0333 Boise Forte Band of Chippewa Indians, Fiscal Year Ended September 30, 2002 (03/06/2002)
*$18,447
2002-P-0336 Crow Tribe of Indians, Fiscal Year Ended September 30, 1998 (03/07/2002)
2002-P-0337 Crow Tribal Council, Fiscal Year Ended September 30, 2000 (03/07/2002) *$474,174
Appendix 2 (continued)
43
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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2002-P-0338 Moapa Band of Paiutes, Fiscal Year Ended December 31, 2002 (03/07/2002) *$3,863
2002-P-0340 Menominee Indian Tribe of Wisconsin, Fiscal Year Ended September 30, 2001 (03/07/2002)
2002-P-0342 AK-Chin Indian Community, Fiscal Year Ended December 31, 1999 (03/07/2002) *$3,746
2002-P-0343 AK-Chin Indian Community, Fiscal Year Ended December 31, 1998 (03/07/2002)
2002-P-0344 Confederated Tribes of the Warm Springs Reservation of Oregon, Fiscal Year Ended
December 31, 2000 (03/07/2002)
2002-P-0345 Confederated Tribes of the Warm Springs Reservation of Oregon, Fiscal Year Ended
December 31, 2001 (03/07/2002)
2002-P-0346 Lower Elwha Klallam Tribe, Fiscal Year Ended September 30, 2002 (03/08/2002) *$17,537
2002-P-0347 Pribilof Island Aleut Community, St. George Island, Fiscal Year Ended September 30, 2000
(03/08/2002) *$23,320
2002-P-0348 Pribilof Island Aleut Community, St. George Island, Fiscal Year Ended September 30, 2001
(03/08/2002) *$20,463
2002-P-0349 Pueblo of Taos, Fiscal Year Ended December 31, 1997 (03/11/2002) *$148,757
2002-P-0350 Pueblo of Taos, Fiscal Year Ended December 31, 1998 (03/11/2002) *$72,325
2002-P-0351 Alamo Navajo School Board, Inc., Fiscal Year Ended June 30, 2001 (03/12/2002) *$21,628
2002-P-0352 Alamo Navajo School Board, Inc., Fiscal Year Ended June 30, 2002 (03/12/2002)
2002-P-0353 White Earth Reservation, Fiscal Year Ended September 30, 2000 (03/12/2002)
2002-P-0354 White Earth Reservation, Fiscal Year Ended September 30, 2001 (03/12/2002)
2002-P-0355 Sault Ste. Marie Tribe of Chippewa Indians, Fiscal Year Ended December 31, 2001
(03/12/2002) *$44,683
2002-P-0357 Standing Rock Sioux Tribe, Fiscal Year Ended September 30, 1997 (03/13/2002) *$220,113
2002-P-0358 Standing Rock Sioux Tribe, Fiscal Year Ended September 30, 1998 (03/13/2002) *$39,824
2002-P-0359 Standing Rock Sioux Tribe, Fiscal Year Ended September 30, 1999 (03/13/2002)
2002-P-0360 Standing Rock Sioux Tribe, Fiscal Year Ended September 30, 2001 (03/13/2002)
2002-P-0361 United Tribes Technical College, Fiscal Year Ended June 30, 2000 (03/13/2002)
2002-P-0362 United Tribes Technical College, Fiscal Year Ended June 30, 2001 (03/13/2002)
2002-P-0363 Sac and Fox Nation of Missouri, Fiscal Year Ended September 30, 2001 (03/13/2002)
*$25,875
2002-P-0364 Sac and Fox Nation of Missouri, Fiscal Year Ended September 30, 2002 (03/13/2002)
*$25,875
2002-P-0365 Saint Regis Mohawk Tribe, Fiscal Year Ended December 31, 2002 (03/13/2002)
2002-P-0366 Sac and Fox Nation of Oklahoma, Fiscal Year Ended September 30, 2000 (03/13/2002)
*$155,936
2002-P-0367 Fond du Lac Reservation Business Committee, Fiscal Year Ended September 30, 2000
(03/13/2002) *$178,109
2002-P-0368 Fond du Lac Band of Lake Superior Chippewa Indians, Fiscal Year Ended
September 30, 2001 (03/13/2002)
2002-P-0369 Fond du Lac Band of Lake Superior Chippewa Indians, Fiscal Year Ended
September 30, 2002 (03/13/2002)
2002-P-0370 United Keetoowah Band of Cherokee Indians in Oklahoma, Fiscal Year Ended
September 30, 2000 (03/14/2002)
2002-P-0371 United Keetoowah Band of Cherokee Indians in Oklahoma, Fiscal Year Ended
September 30, 2001 (03/14/2002)
2002-P-0372 Cuyapaipe Band of Mission Indians, Fiscal Year Ended December 31, 2001 (03/18/2002)
2002-P-0373 Cuyapaipe Band of Mission Indians, Fiscal Year Ended December 31, 2002 (03/18/2002)
44
Appendix 2 (continued)
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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2002-P-0374 Newtok Traditional Council, Fiscal Year Ended December 31, 2001 (03/15/2002)
2002-P-0375 Newtok Traditional Council, Fiscal Year Ended December 31, 2002 (03/15/2002)
2002-P-0376 Citizen Potawatomi Nation, Fiscal Year Ended September 30, 2000 (03/20/2002) *$240,381
2002-P-0377 Citizen Potawatomi Nation, Fiscal Year Ended September 30, 2001 (03/20/2002) *$35,746
2002-P-0378 Citizen Potawatomi Nation, Fiscal Year Ended September 30, 2002 (03/20/2002)
2002-P-0382 Cherokee Boys Club, Inc., Fiscal Year Ended June 30, 2000 (03/20/2002)
2002-P-0383 Cherokee Boys Club, Inc., Fiscal Year Ended June 30, 2002 (03/20/2002)
2002-P-0384 Knik Tribal Council, Fiscal Year Ended June 30, 2001 (03/20/2002)
2002-P-0385 Knik Tribal Council, Fiscal Year Ended June 30, 2002 (03/20/2002)
2002-P-0386 Chilkoot Indian Association, Fiscal Year Ended December 31, 2002 (03/20/2002) *$123,947
2002-P-0387 Apache Tribe of Oklahoma, Fiscal Year Ended December 31, 2001 (03/21/2002) *$16,670
2002-P-0389 Pueblo of San Felipe, Fiscal Year Ended December 31, 2000 (03/25/2002)
2002-P-0390 Pueblo of San Felipe, Fiscal Year Ended December 31, 2001 (03/25/2002)
2002-P-0395 Native Village of Eyak, Fiscal Year Ended September 30, 2000 (03/26/2002)
2002-P-0396 Native Village of Eyak, Fiscal Year Ended September 30, 2002 (03/26/2002)
2002-P-0397 Inter-Tribal Council of Michigan, Fiscal Year Ended September 30, 2002 (03/26/2002)
2002-P-0398 Quapaw Tribe of Oklahoma, Fiscal Year Ended September 30, 1996 (03/26/2002)
2002-P-0399 Quapaw Tribe of Oklahoma, Fiscal Year Ended September 30, 1997 (03/26/2002)
2002-P-0400 Quapaw Tribe of Oklahoma, Fiscal Year Ended September 30, 1998 (03/26/2002)
2002-P-0401 Quapaw Tribe of Oklahoma, Fiscal Year Ended September 30, 1999 (03/26/2002)
2002-P-0402 Winnebago Tribe of Nebraska, Fiscal Year Ended September 30, 1997 (03/26/2002) *$97,477
2002-P-0403 Winnebago Tribe of Nebraska, Fiscal Year Ended September 30, 1998 (03/26/2002)
2002-P-0404 Winnebago Tribe of Nebraska, Fiscal Year Ended September 31, 1999 (03/26/2002)
2002-P-0405 Winnebago Tribe of Nebraska, Fiscal Year Ended September 30, 2000 (03/26/2002)
*$388,121
2002-P-0406 Winnebago Tribe of Nebraska, Fiscal Year Ended September 30, 2001 (03/26/2002)
*$167,767
2002-P-0407 Redwood Valley Little River Band of Pomo Indians, Fiscal Year Ended December 31, 2001
(03/27/2002)
2002-P-0408 Redwood Valley Little River Band of Pomo Indians, Fiscal Year Ended December 31, 2002
(03/27/2002)
2002-P-0409 Mechoopda Indian Tribe of Chico Rancheria of California, Fiscal Year Ended
December 31, 2002 (03/27/2002)
2002-P-0410 Skagit System Cooperative, Fiscal Year Ended December 31, 2002 (03/27/2002) *$3,454
2002-P-0411 Point No Point Treaty Council, Fiscal Year Ended December 31, 2002 (03/27/2002)
2002-P-1001 Ho Chunk Nation, Fiscal Year Ended June 30, 1998 (10/01/2001)
2002-P-1002 Ho Chunk Nation, Fiscal Year Ended June 30, 1997 (10/01/2001)
2002-P-1003 Ho Chunk Nation, Fiscal Year Ended June 30, 1999 (10/01/2001)
2002-P-1004 Ho Chunk Nation, Fiscal Year Ended June 30, 2000 (10/01/2001)
2002-P-1005 Ho Chunk Nation, Fiscal Year Ended June 30, 2001 (10/01/2001) *$19,219
2002-P-1007 Kashia Band of Pomo Indians of the Stewarts Point Rancheria, Fiscal Year Ended
December 31, 2001 (10/01/2001)
2002-P-1008 Assiniboine and Sioux Tribes, Fiscal Year Ended September 30, 1999 (10/09/2001) *$514,792
45
Appendix 2 (continued)
Bureau of Reclamation
2002-P-0097 North Dakota Water Commission, Fiscal Year Ended June 30, 2002 (12/17/2001)
Fish and Wildlife Service
2002-P-0007 Illinois Department of Natural Resources, Fiscal Year Ended June 30, 2000 (10/10/2001)
2002-P-0008 Tennessee Wildlife Resources Agency, Fiscal Year Ended June 30, 2001 (10/10/2001)
2002-P-0023 Pennsylvania Fish and Boat Commission, Fiscal Year Ended June 30, 2002 (10/17/2001)
2002-P-0024 West Virginia Division of Natural Resources, Fiscal Year Ended June 30, 2002 (10/18/2001)
2002-P-0044 Missouri Department of Conservation, Fiscal Year Ended June 30, 2002 (10/31/2001)
2002-P-0048 Colorado Department of Natural Resources, Fiscal Year Ended June 30, 2002 (10/31/2001)
*$42,149
2002-P-0052 Illinois Department of Natural Resources, Fiscal Year Ended June 30, 2002 (11/05/2001)
2002-P-0057 Oklahoma Department of Wildlife Conservation, Fiscal Year Ended June 30, 2002
(11/07/2001)
2002-P-0058 New Hampshire Fish and Game Department, Fiscal Year Ended June 30, 2002 (11/07/2001)
2002-P-0062 American Fisheries Society, Fiscal Year Ended December 31, 2000 (11/13/2001)
2002-P-0063 American Fisheries Society, Fiscal Year Ended December 31, 2001 (11/13/2001)
2002-P-0090 South Dakota Department of Game, Fish and Parks-Wildlife, Fiscal Year Ended June 30, 2002
(11/29/2001)
2002-P-0091 Kansas Department of Wildlife and Parks, Fiscal Year Ended June 30, 2002 (11/29/2001)
2002-P-0092 New Mexico Department of Game and Fish, Fiscal Year Ended June 30, 2002 (12/03/2001)
2002-P-0102 State of Wisconsin Department of Natural Resources, Fiscal Year Ended June 30, 2002
(12/18/2001) *$29,632
2002-P-0106 South Carolina Department of Natural Resources, Fiscal Year Ended June 30, 2002
(12/18/2001)
2002-P-0107 Minnesota Department of Natural Resources, Fiscal Year Ended June 30, 2002 (12/18/2001)
2002-P-0110 Mississippi Department of Environmental Quality, Fiscal Year Ended June 30, 2002
(12/20/2001)
2002-P-0137 Massachusetts Department of Food and Agriculture, Fiscal Year Ended June 30, 2002
(01/02/2002)
2002-P-0149 Ohio Department of Natural Resources, Fiscal Year Ended June 30, 2002 (01/03/2002)
2002-P-0215 Mississippi Department of Wildlife, Fisheries and Parks, Fiscal Year Ended June 30, 2001
(01/24/2002)
2002-P-0331 Pennsylvania Fish and Boat Commission, Fiscal Year Ended June 30, 2003 (03/06/2002)
2002-P-0380 Indiana Department of Natural Resources, Fiscal Year Ended June 30, 2002 (03/02/2002)
Guam
2002-P-0184 University of Guam, Fiscal Year Ended September 30, 2002 (01/11/2002)
2002-P-0185 Guam Community College, Fiscal Year Ended September 30, 1998 (01/11/2002)
2002-P-0186 Guam Community College, Fiscal Year Ended September 30, 1999 (01/11/2002)
2002-P-0187 Guam Community College, Fiscal Year Ended September 30, 2000 (01/11/2002)
2002-P-0188 Guam Community College, Fiscal Year Ended September 30, 2001 (01/11/2002)
2002-P-0189 Guam Community College, Fiscal Year Ended September 30, 2002 (01/11/2002)
46
Appendix 2 (continued)
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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Marshall Islands
2002-P-0076 Republic of the Marshall Islands, Fiscal Year Ended September 30, 1997 (11/19/2001)
2002-P-0077 Republic of the Marshall Islands, Fiscal Year Ended September 30, 1998 (11/20/2001)
2002-P-0271 Republic of the Marshall Islands, Fiscal Year Ended September 30, 1999 (02/19/2002)
Minerals Management Service
2002-P-0059 Colorado Department of Revenue, Fiscal Year Ended June 30, 2001 (11/07/2001)
2002-P-0060 Colorado Department of Revenue, Fiscal Year Ended June 30, 2002 (11/07/2001)
Multi-Office
2002-P-0108 Alaska Department of Natural Resources, Fiscal Year Ended June 30, 2002 (12/18/2001)
2002-P-0109 California Department of Fish and Game, Fiscal Year Ended June 30, 2002 (12/18/2001)
2002-P-0138 International Association of Fish and Wildlife Services, Fiscal Year Ended December 31, 1999
(01/02/2002)
2002-P-0139 International Association of Fish and Wildlife Services, Fiscal Year Ended December 31, 2000
(01/03/2002)
2002-P-0140 International Association of Fish and Wildlife Services, Fiscal Year Ended December 31, 2001
(01/03/2002)
2002-P-0141 International Association of Fish and Wildlife Services, Fiscal Year Ended December 31, 2002
(01/03/2002)
2002-P-0150 Idaho Department of Fish and Game, Fiscal Year Ended June 30, 2002 (01/04/2002)
2002-P-0151 Nevada Department of Conservation and Natural Resources, Division of Wildlife, Fiscal Year
Ended June 30, 2000 (01/04/2002)
2002-P-0168 State of Washington Parks and Recreation Commission, Fiscal Year Ended June 30, 2000
(01/08/2002)
2002-P-0169 State of Washington Parks and Recreation Commission, Fiscal Year Ended June 30, 2001
(01/08/2002)
2002-P-0262 American Indian Law Center, Inc., Fiscal Year Ended June 30, 1998 (02/12/2002)
2002-P-0305 Anderson-Cottonwood Irrigation District, Fiscal Year Ended December 31, 2000 (02/27/2002)
2002-P-0306 Anderson-Cottonwood Irrigation District, Fiscal Year Ended December 31, 2001 (02/28/2002)
2002-P-0307 Anderson-Cottonwood Irrigation District, Fiscal Year Ended December 31, 2002 (02/27/2002)
2002-P-0334 The Peregrine Fund, Fiscal Year Ended September 30, 2001 (03/06/2002)
2002-P-0335 The Peregrine Fund, Fiscal Year Ended June 30, 2002 (03/06/2002)
2002-P-0339 Oregon Department of Fish and Wildlife, Fiscal Year Ended June 30, 2002 (03/07/2002)
2002-P-0341 Oregon Department of Fish and Wildlife, Fiscal Year Ended June 30, 2003 (03/07/2002)
2002-P-0356 Alaska Department of Fish and Game, Fiscal Year Ended June 30, 2002 (03/12/2002)
2002-P-0391 American Indian Law Center, Inc., Fiscal Year Ended June 30, 1999 (03/25/2002)
2002-P-0392 American Indian Law Center, Inc., Fiscal Year Ended June 30, 2000 (03/25/2002)
2002-P-0393 American Indian Law Center, Inc., Fiscal Year Ended June 30, 2001 (03/25/2002)
2002-P-0394 American Indian Law Center, Inc., Fiscal Year Ended June 30, 2002 (03/25/2002)
47
Appendix 2 (continued)
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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National Park Service
2002-P-0005 Education Management Corporation, Fiscal Year Ended December 31, 1999 (10/10/2001)
2002-P-0006 Education Management Corporation, Fiscal Year Ended December 31, 2001 (10/10/2001)
2002-P-0061 Pennsylvania Historical and Museum Commission Fiscal Year Ended June 30, 2002
(11/07/2001)
2002-P-0078 State of South Carolina Department of Archives and History, Fiscal Year Ended June 30, 2002
(11/20/2001)
2002-P-0095 Arkansas Department of Parks and Tourism, Fiscal Year Ended June 30, 2002 (12/12/2001)
2002-P-0096 Minnesota Historical Society, Fiscal Year Ended June 30, 2002 (12/17/2001)
2002-P-0111 Wisconsin Historical Society, Fiscal Year Ended June 30, 2002 (12/20/2001) *$47,356
2002-P-0142 South Carolina Department of Parks, Recreation and Tourism, Fiscal Year Ended
June 30, 2002 (01/03/2002)
2002-P-0167 Massachusetts Historical Commission, Fiscal Year Ended June 30, 2002 (01/08/2002)
2002-P-0203 Mississippi Department of Archives and History, Fiscal Year Ended June 30, 2002
(01/18/2002)
2002-P-0205 New Mexico Department of Energy, Minerals, and Natural Resources, Fiscal Year Ended
June 30, 2002 (01/22/2002)
2002-P-0254 State of Missouri Department of Natural Resources, Fiscal Year Ended June 30, 2001
(02/12/2002)
2002-P-0255 Missouri Department of Natural Resources, Fiscal Year Ended June 30, 2002 (02/12/2002)
2002-P-0300 Iowa Department of Natural Resources, Fiscal Year Ended September 30, 2002 (02/26/2002)
2002-P-0301 Iowa Department of Natural Resources, Fiscal Year Ended September 30, 2003 (02/26/2002)
2002-P-0320 Virginia Department of Historic Resources, Fiscal Year Ended June 30, 2001 (03/04/2002)
2002-P-0321 Virginia Department of Historic Resources, Fiscal Year Ended June 30, 2002 (03/04/2002)
2002-P-0322 Virginia Department of Historic Resources, Fiscal Year Ended June 30, 2003 (03/04/2002)
2002-P-0323 Virginia Department of Historic Resources, Fiscal Year Ended June 30, 2004 (03/04/2002)
2002-P-0381 Colorado Historical Society, Fiscal Year Ended June 30, 2002 (03/20/2002)
2002-P-1006 Ohio Historical Society, Fiscal Year Ended June 30, 2002 (10/01/2001)
Office of Surface Mining
2002-P-0152 Virginia Department of Conservation and Recreation, Fiscal Year Ended June 30, 2002
(01/03/2002)
2002-P-0222 Railroad Commission of Texas, Fiscal Year Ended August 31, 2000 (01/28/2002)
2002-P-0327 North Dakota Public Service Commission, Fiscal Year Ended June 30, 2002 (03/06/2002)
2002-P-0328 North Dakota Public Service Commission, Fiscal Year Ended June 30, 2003 (03/06/2002)
Virgin Islands
2002-P-0388 Island Resources Foundation, Fiscal Year Ended June 30, 2003 (03/20/2002)
Appendix 2 (continued)
48
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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Appendix 3
49
Monetary Impact of Audit Activities from
October 1, 2001, through March 31, 2002
ACTIVITY*
QUESTIONED
COSTS
FUNDS TO
BE PUT TO
BETTER
USE
(*and**)
REVENUES
TOTAL
Bureau of Indian Affairs
$4,559,929
$12,707,570
0
$17,267,499
Bureau of Reclamation
15,582
0
0
15,582
Fish and Wildlife Service
33,174
71,781
0
104,955
Insular Areas: **
- American Samoa
0
0
7,148,769
7,148,769
- U.S. Virgin Islands
2,934,863
41,041,541
2,071,700
46,048,104
- Guam
3,526,590
66,475,964
1,543,024
71,545,578
Multi-office
0
106,056
0
106,056
National Park Service
779,274
47,356
0
826,630
Office of the Secretary
30,031
0
0
30,031
Office of the Special Trustee
for American Indians
28,381
0
0
28,381
TOTAL
$11,907,824
$120,450,268
$10,763,493
$143,121,585
* Includes monetary impact of indirect cost proposals negotiated.
** Includes monetary impact of non-Federal funds (see Appendix 4).
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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Appendix 4
50
Non-Federal Funding Included in Monetary Impact
of Audit Activities During the 6-Month Period Ended March 31, 2002
No. 2002-I-0001 - "Virgin Islands Fire Service,
Government of the Virgin Islands," dated October 30,
2001. All of the $3,531,638 reported as monetary impact
represents Insular Area funds.
No. 2002-I-0003 - "Assessment and Collection of
Taxes, American Samoa Government," dated
November 15, 2001. All of the $7,148,769 reported as
monetary impact represents Insular Area funds.
No. 2002-I-0009 - "Virgin Islands Housing Finance
Authority, Government of the Virgin Islands," dated
December 31, 2001. All of the $37,416,316 reported as
monetary impact represents Insular Area funds.
No. 2002-I-0010 - "Administrative Functions, Virgin
Islands Police Department, Government of the Virgin
Islands," dated February 13, 2002. Of the $3,023,946
reported as monetary impact, $242,325 represents
Insular Area funds.
No. 2002-I-0016 - "Bond Services, Lease Operations,
Trust Fund Activities, Guam Economic Development
Authority, Government of Guam," dated February 28,
2002. All of the $68,018,988 reported as monetary
impact represents Insular Area funds.
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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Appendix 51
51
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
Table I
Inspector General Reports with Questioned Costs*
No. of
Reports
Questioned
Costs
Unsupported
Costs*
A. For which no
management decision had
been made by the
commencement of the
reporting period
80
$56,349,037
$338,221
B. Which were issued
during the reporting
periodï¿½
25
9,004,228
31,267
Total (A+B)
105
$65,353,265
$369,488
C. For which a
management decision was
made during the
reporting period
21
$2,289,186
0
(i) dollar value of
disallowed costs
21
$2,289,186
0
(ii) dollar value of
costs allowed
0
0
0
D. For which no
management decision had
been made by the end of
the reporting period
84
$63,064,079
$369,488
E. For which no
management decision was
made within six months of
issuance
81
$56,345,216
$338,221
*Unsupported costs are included in questioned costs.
1 The beginning balances for Appendix 5, Tables 1 through 3, are different from the ending balance in the previous
semiannual because the Office of Inspector General deleted Insular Area audit recommendations that are not subject
to a Department of the Interior management decision.
2 Amount does not agree with Appendix 3 "Monetary Impact of Audit Activities" because we did not include the
monetary amount of Insular Area government recommendations that related to local government funds ($2,694,349)
or funds provided by other Federal agencies ($209,247). These amounts are not subject to a Department of the
Interior management decision.
Return to
Table of Contents
Appendix 5
52
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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 period 11
$28,839,829
B. Which were issued during the reporting
periodï¿½
114 12,939,849**
Total (A+B)
125 $41,779,678
C. For which a management decision was
made during the reporting period
114
$12,939,849**
(i) dollar value of recommendations
that were agreed to by management
114
$12,939,849*
(ii) dollar value of recommendations
that were not agreed to by management
0
0
D. For which no management decision had
beenmade by the end of the reporting period
11
$28,845,215
E. For which no management decision was
made within six months of issuance
10
$28,839,829
*Amounts include preaward aduits. **Amounts include indirect cost proposals negotiated.
ï¿½Amount does not agree with Appendix 3 "Monetary Impact of Audit Activities" because we did not include the
monetary amount of insular area government recommendations that related to local government funds ($105,048,098)
or funds provided by other Federal agencies ($2,462,321). These amounts are not subject to a Department of the
Interior management decision.
Return to
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53
Appendix 5
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
Table III
Inspector General Reports With Lost or
Potential Additional Revenues
No. of Reports
Dollar Value
A. For which no management decision had been made
by the commencement of the reporting period
3
$49,760,830
B. Which were issued during the reporting periodï¿½
0
0
Total (A+B)
3
$49,760,830
C. For which a management decision was made during
the reporting period
0
0
(i) dollar value of recommendations that were
agreed to by management
0
0
(ii) dollar value of recommendations that were not
agreed to by management
0
0
D. For which no management decision had been made
by the end of the reporting period
3
$49,760,830
E. For which no management decision was made within
six months of issuance
3
$49,760,830
ï¿½Amount does not agree with Appendix 3 "Monetary Impact of Audit Activities" because we did not include the
monetary amount of Insular Area government recommendations that related to local government funds
($10,691,793) or funds provided by other Federal agencies ($71,700). These amounts are not subject to a
Department of the Interior management decision.
Return to
Table of Contents
Appendix 6
54
Summary of Audit Reports Over 6 Months Old
Pending Management Decisions
This listing includes a summary of internal, contract (except preawards), grant and single audit reports that were over
six months old on March 31, 2002 and still pending a management decision. It provides report number, title, issue
date, number of unresolved recommendations, and unresolved amount of monetary benefits identified in the audit
report.
INTERNAL AUDITS
Bureau of Indian Affairs
1999-I-0937 Auditors Report on Bureau of Indian Affairs Consolidated Comparative Financial
Statements for Fiscal Years 1998 and 1997 (09/30/1999) 22 Recommendations Unresolved
Fish and Wildlife Service
2001-I-0410 Independent Auditors Report on the U.S. Fish And Wildlife Service Financial
Statements for Fiscal Year 2000 (06/22/2001) 2 Recommendations Unresolved
Insular Areas
Guam
2001-I-0417 Loan Programs, Guam Economic Development Authority, Government of Guam
(09/21/2001) 8 Recommendations and $10,452,864 Unresolved
Marshall Islands
1999-I-0952 Marshall Islands Development Bank, Republic of the Marshall Islands
(09/30/1999) 4 Recommendations and $382,888 Unresolved
Multi-Office
2001-I-0297 Audit Report on the Stripper Oil Well Property Royalty Rate Reduction Program
(03/30/2001) 2 Recommendations Unresolved
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
Return to
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Appendix 6 (continued)
55
Office of the Secretary
2000-I-0586 Independent Auditors Report on Departmental Offices Financial Statements for Fiscal
Year 1999 (07/14/2000) 1 Recommendation Unresolved
CONTRACT AND GRANT AUDITS
Bureau of Indian Affairs
1994-E-0784 Costs Claimed by Diversified Business Technologies Corporation Under Contract No.
CBM000047 (06/10/1994) $825,170 Unresolved (Circumstances beyond the Bureauï¿½s
control have delayed resolution of the costs.)
1994-E-0919 Costs Claimed by Diversified Business Technologies Corporation Under Contract No.
CBM000147 (06/30/1994) $247,414 Unresolved (Circumstances beyond the Bureauï¿½s
control have delayed resolution of the costs.)
Bureau of Reclamation
2000-E-0688 Interstate Electrical Contractor, Claims for Equitable Adjustment Submitted to Bureau
of Reclamation Under Contract No. 1425-5-CC-40-17910 (09/18/2000) $982,917
Unresolved
2001-E-0184 Mingus Constructors, Inc., Claim for Equitable Adjustment Submitted to Bureau of
Reclamation Under Contract No. 1425-5-CC-40-17910 (02/14/2001) $725,790
Unresolved
2001-E-0229 Costs Claimed by Sloat and Associates, Inc., Under Bureau of Reclamation Contract
No. 1425-5-CC-40-18140 (02/14/2001) $157,964 Unresolved
Fish and Wildlife Service
1998-E-0198 U.S. Fish and Wildlife Service Federal Aid Grants to the State of Colorado for Fiscal Years
1994 and 1995 (01/16/1998) $1,457,264 Unresolved
Geological Survey
1993-E-0339 TGS Technology, Inc., Closing Statement (12/22/1992) $786,501 Unresolved
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
Return to
Table of Contents
Appendix 6 (continued)
56
INSULAR AREAS
Marshall Islands
1995-E-0951 Grant and Trust Funds Provided for the Rongelap Resettlement Project, Republic of the
Marshall Islands (05/22/1995) $246,191 Unresolved
Minerals Management Service
2001-E-0355 Ute Indian Tribe, Costs Billed Under Minerals Management Service Cooperative
Agreement No. 15-35-0002-40270 from October 1, 1994 through September 30,
2000(05/04/2001) $132,217 Unresolved
National Park Service
2000-E-0289 JCM Control Systems, Incorporated, Costs Billed from January 1, 1997 through July
16,1999 Under National Park Service Contract No. 1443CX300094906 (03/24/2000)
$83,125 Unresolved
2000-E-0607 Harrison and Palmer, Incorporated, Costs Billed Under National Park Service
Contract No. 1443CX300094906 (08/08/2000) $52,703 Unresolved
2000-E-0706 Southern Insulation, Incorporated, Costs Billed Under National Park Service Contract
No. 1443CX300094906 from November 1, 1996 through June 1, 1999 (09/29/2000)
$86,262 Unresolved
2001-E-0035 Callas Contractors, Incorporated, Costs Billed Under National Park Service Contract
No. 1443CX300094906 from January 1, 1997 through June 1, 1997 (11/07/2000)
$16,425 Unresolved
2001-E-0036 Capitol Mechanical Construction, Costs Billed Under National Park Service Contract
No. 1443CX3000094906 from January 1, 1997 through June 1, 1999 (11/07/2000)
$98,194 Unresolved
2001-E-0244 E.M.S. Consultants, Incorporated, Costs Billed Under National Park Service Contract
No. 1443CX3000094906 from May 1, 1996 Through June 1, 1999 (02/27/2001)
$327,330 Unresolved
2001-E-0336 JCM Control Systems, Incorporation, Costs Billed Under National Park Service
Contract No. 1444CX300094906 from January 1, 1994 through July 16, 1999 (04/23/2001)
$109,865 Unresolved
SINGLE AUDITS
Bureau of Indian Affairs
1996-A-1122 Northwestern Band of the Shoshoni Nation, Fiscal Year December 30, 1994
(08/15/1996) 1 Recommendation and $8,940 Unresolved (Circumstances beyond the
Bureauï¿½s control have delayed resolution of the costs.)
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
Return to
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Appendix 6 (continued)
57
2001-A-0424 Eastern Band of Cherokee Indians, Fiscal Year Ended September 30, 1999
(07/03/2001) 1 Recommendation Unresolved
2001-A-0454 Pokagon Band of Potawatomi Indians, Fiscal Year Ended September 30, 1998
(07/31/2001) 1 Recommendation Unresolved
2001-A-0455 Tuba City High School Board, Inc., Fiscal Year Ended June 30, 1998 (07/31/2001)
1 Recommendation Unresolved
2001-A-0464 Wingate High School Board of Education, Inc., Fiscal Year Ended June 30, 1997
(08/17/2001) 1 Recommendation Unresolved
2001-A-0465 Wingate High School Board of Education, Inc., Fiscal Year Ended June 30, 1999
(08/17/2001) 1 Recommendation Unresolved
2001-A-0473 Lovelock Paiute Tribes for the Fiscal Year Ended December 31, 1998
(09/27/2001) 5 Recommendations and $52,000 Unresolved
2001-A-0494 United Sioux Tribes of South Dakota Development Corporation, Fiscal Year Ended
September 30, 1999 (09/10/2001) 1 Recommendation Unresolved
2001-A-0509 Picayune Rancheria of the Chukchansi Indian Tribe, Fiscal Year Ended
December 31, 1998 (09/19/2001) 8 Recommendations Unresolved
2001-A-0520 Round Valley Indian Tribe, Fiscal Year Ended December 31, 1999
(09/24/2001) 4 Recommendations and $59,199 Unresolved
Bureau of Reclamation
2001-A-0359 Reclamation District #1004, Fiscal Year Ended December 31, 1999 (05/10/2001)
1 Recommendation Unresolved
2001-A-0449 Tehema-Colusa Canal Authority, Fiscal Year Ended September 30, 1999 (07/31/2001)
1 Recommendation Unresolved
Fish and Wildlife Service
1997-A-0993 Commonwealth of Virginia, Fiscal Year Ended June 30, 1995 (08/08/1997) 1 Recommendation
Unresolved
1997-A-1180 Wisconsin, Fiscal Year Ended June 30, 1995 (09/05/1997) 1 Recommendation and $26,410
Unresolved
1997-A-1241 South Carolina, Fiscal Year Ended June 30, 1996 (09/17/1997) 1 Recommendation Unresolved
1998-A-0149 Arizona, Fiscal Year Ended June 30, 1996 (12/02/1997) 1 Recommendation Unresolved
2001-A-0195 State of Utah, Fiscal Year Ended June 30, 1999 (01/29/2001) 1 Recommendation and $30,183
Unresolved
2001-A-0196 State of Georgia, Fiscal Year Ended June 30, 1999 (01/29/2001) 1 Recommendation
Unresolved
2001-A-0202 State of California, Fiscal Year Ended June 30, 1999 (01/29/2001) 1 Recommendation
Unresolved
2001-A-0242 New Hampshire, Fiscal Year Ended June 30, 1998 (02/23/2001) 1 Recommendation
Unresolved
2001-A-0460 State of Montana, Fiscal Year Ended June 30, 1999 (07/31/2001) 5 Recommendations
Unresolved
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
Return to
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Appendix 6 (continued)
58
National Park Service
1998-A-0194 Georgia Trust for Historic Preservation, Inc., Fiscal Year Ended March 31, 1997 (12/24/1997)
1 Recommendation Unresolved
1998-A-0229 National Institute for the Conservation of Cultural Property, Inc., Fiscal Year
Ended December 31, 1996 (01/15/1998) 1 Recommendation Unresolved
1998-A-0627 South Carolina Department of Parks, Recreation and Tourism, Fiscal Year Ended
June 30, 1996 (08/06/1998) 1 Recommendation Unresolved
1998-A-0687 National Conference of State Historic Preservation Officers, Fiscal Year Ended
December 31, 1997 (09/25/1998) 1 Recommendation Unresolved
2000-A-0158 Georgia Trust for Historic Preservation, Inc., Fiscal Year Ended March 31, 1998 (12/17/1999)
1 Recommendation Unresolved
2000-A-0160 Ste. Genevieve, Missouri, Fiscal Year Ended September 30, 1998 (12/17/1999)
1 Recommendation Unresolved
2000-A-0186 Allegheny Ridge Corporation, Fiscal Year Ended June 30, 1997 (01/13/2000)
1 Recommendation Unresolved
2001-A-0089 Georgia Trust for Historic Preservation, Fiscal Year Ended March 31, 1999
(12/14/2000) 1 Recommendation Unresolved
2001-A-0251 Decatur, Alabama, Fiscal Year Ended September 30, 1997 (03/01/2001)
1 Recommendation Unresolved
2001-I-0305 Independent Auditors Report on National Park Service Financial Statements For Fiscal
Year 2000 (03/30/2001) 1 Recommendation Unresolved
Office of Surface Mining
2000-A-0087 Sheridan, Wyoming, Fiscal Year Ended June 30, 1998 (11/05/1999) 1 Recommendation
Unresolved
Office of the Secretary
2000-A-0062 Hawaii, Fiscal Year Ended June 30, 1998 (11/04/1999) 1 Recommendation and
$32,167 Unresolved
2000-A-0099 Pennsylvania State University, Fiscal Year Ended June 30, 1998 (11/19/1999)
1 Recommendation and $2,303 Unresolved
2001-A-0450 Connecticut College, New London, Connecticut, Fiscal Year Ended June 30, 1999
(07/31/2001) 1 Recommendation and $3,234 Unresolved
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
Return to
Table of Contents
Appendix 7
59
Summary of Internal Audit Reports Over Six Months
Old Pending Corrective Action
This is a listing of internal audit 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 listed pertain to corrective actions that affect the Department of the Interior funds.
Bureau of Indian Affairs
1995-I-0598 Bureau of Indian Affairs Principal Statements for Fiscal Years 1993 and 1994
(02/28/1995) 2 Recommendations
1995-I-1402 Wapato Irrigation Project, Bureau of Indian Affairs (09/30/1995) 2 Recommendations
1997-I-0834 Bureau of Indian Affairs Consolidated Financial Statements for Fiscal Years 1995 and
1996 (05/09/1997) 1 Recommendation
1997-I-0771 General Controls Over Automated Information Systems, Operations Service Center,
Bureau of Indian Affairs (04/30/1997) 4 Recommendations
1998-I-0483 Follow-up of General Controls Over Automated Information Systems, Operations
Service Center, Bureau of Indian Affairs (06/10/1998) 4 Recommendations
1998-I-703 Agricultural Leasing and Grazing Activities, Fort Peck Agency, Bureau of Indian
Affairs (09/30/98) 2 Recommendations
1999-I-0937 Auditors Report on Bureau of Indian Affairs Consolidated Comparative Financial
Statements for Fiscal Years 1998 and 1997 (09/30/1999) 1 Recommendation
2000-I-0597 Independent Auditors Report on Bureau of Indian Affairs Consolidated Financial
Statement for Fiscal Year 1999 (07/28/2000) 7 Recommendations
2001-I-0237 Construction of Costs of Chief Leschi School, Constructed by the Puyallup Tribe Under
Bureau of Indian Affairs Replacement School Construction (03/05/2001)
1 Recommendation
2001-I-0412 Audit of Bonding for Oil and Gas Wells on Indian Trust Lands (09/21/01)
1 Recommendation
Bureau of Land Management
1992-I-0828 Onshore Geophysical Exploration Program (05/26/1992) 2 Recommendations
1995-I-0379 Follow-up of Recommendations Relating to Bureau of Land Management User Charges
for Mineral-Related Document Processing (01/23/1995) 2 Recommendations
1995-I-0747 Right-of-Way Grants, Bureau of Land Management (03/31/1995) 5 Recommendations
1997-I-1104 Management of Herd Levels, Wild Horse and Burro Program, Bureau of Land
Management (08/12/1997) 1 Recommendation
1997-I-1300 Issuance of Mineral Patents, Bureau of Land Management and Office of the Solicitor
(09/30/1997) 1 Recommendation
1998-I-0419 The Adopt-A-Horse Program, Bureau of Land Management (04/30/1998)
1 Recommendation
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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Appendix 7 (continued)
60
1999-I-0677 Rangelands Improvement Program, Bureau of Land Management (7/28/1999)
1 Recommendation
1999-I-0808 Cultural Resource Management, Bureau of Land Management (09/03/1999)
2 Recommendations
2000-I-0448 Bureau of Land Management Financial Statements for Fiscal Years 1998 and 1999
(05/18/2000) 2 Recommendations
2001-I-0274 Independent Auditors Report on Bureau of Land Management Financial Statements for
Fiscal Year 2000 (03/08/2001) 2 Recommendations
Bureau of Reclamation
1994-I-0930 Irrigation of Ineligible Lands (07/11/1994) 3 Recommendations
1998-I-0250 Follow-up of Recovery of Irrigation Investment Costs, Bureau of Reclamation
(02/13 1998) 3 Recommendations
1998-I-0383 Central Valley Project Restoration Fund, Bureau of Reclamation (03/31/1998)
1 Recommendation
1998-I-0623 Follow-up of Mainframe Computer Policies and Procedures, Administrative Service
Center, Bureau of Reclamation (08/20/1998) 5 Recommendations
1999-I-0588 Lower Brule Sioux Rural Water System, MNI Wiconi Rural Water Supply Project,
Bureau of Reclamation (06/24/1999) 1 Recommendation
1999-I-0627 Oglala Sioux Rural Water Supply System, MNI Wiconi Rural Water Supply Project,
Bureau of Reclamations (06/29/1999) 4 Recommendations
2000-I-0376 Concessions Managed by the Bureau of Reclamations (05/08/2000)
3 Recommendations
2001-I-0408 Independent Auditors Report on Bureau of Reclamationï¿½s Financial Statements for
Fiscal Year 2000 (06/08/2001) 2 Recommendations
Fish and Wildlife Service
1995-I-0376 Concession Fees, U.S. Fish and Wildlife Service (01/17/1995) 1 Recommendation
1997-I-1302 Partners for Wildlife Habitat Restoration Program, U.S. Fish and Wildlife
Service (09/29/1997) 3 Recommendations
1997-I-1305 Automated Law Enforcement System, U.S. Fish and Wildlife Service (09/30/1997)
2 Recommendations
1999-I-0162 Land Acquisition Activities, U.S. Fish and Wildlife Service (12/29/1998)
1 Recommendation
2000-I-0050 Miscellaneous Receipts, U.S. Fish and Wildlife Service (11/09/1999)
6 Recommendations
2000-I-0226 Deferred Maintenance, U.S. Fish and Wildlife Service (03/10/2000) 3 Recommendations
2000-I-0709 Monetary Incentive Awards, Federal Aid Program, U.S. Fish and Wildlife Service
(09/29/2000) 1 Recommendation
2001-I-0410 Independent Auditors Report on the U.S. Fish and Wildlife Serviceï¿½s Financial
Statements for Fiscal Year 2000 (06/24/2001) 3 Recommendations
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
Return to
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Appendix 7 (continued)
61
INSULAR AREAS
Guam
1999-I-0417 Loan Programs, Guam Economic Development Authority, Government of Guam
(09/21/2001) 2 Recommendations
Republic of the Marshall Islands
1999-I-0952 Marshall Islands Development Bank, Republic of the Marshall Islands (09/30/1999)
3 Recommendations
Minerals Management Service
1997-I-1042 Royalty Management Programsï¿½ Automated Information Systems, Minerals
Management Service (07/31/1997) 1 Recommendation
2000-I-0279 Small Refiners Program, Minerals Management Service (03/27/2000) 1 Recommendation
2000-I-0647 General and Application Controls Over the Technical Information Management System,
Offshore Minerals Management, Minerals Management Service (08/31/2000)
7 Recommendations
Multi-office
2000-I-0300 Supporting Documentation for Operations Participating in the Stripper Oil Well
Property Royalty Rate Reduction Program, Bureau of Land Management and Minerals
Management Service (03/27/2000) 2 Recommendations
2001-I-0421 Selected Activities on Bonding for Oil and Gas Leases on Indian Trust Lands
(09/24/2001) 1 Recommendation
National Park Service
1997-I-0908 Automated Law Enforcement System, National Park Service (06/23/1997)
1 Recommendation
1998-I-0406 Followup of Recommendations Concerning Utility Rates Imposed by the National Park
Service (04/15/1998) 5 Recommendations
1999-I-0518 Land Acquisition Activities, National Park Service (05/28/1999) 2 Recommendations
1999-I-0959 Deferred Maintenance, National Park Service (09/30/1999) 1 Recommendation
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
Return to
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Appendix 7 (continued)
62
2000-I-0621 Independent Auditors Report of National Park Service Financial Statements for Fiscal
Year 1999 (08/08/2000) 2 Recommendations
2001-I-0116 Collection and Use of Concession Fees (01/11/2001) 1 Recommendation
2001-I-0305 Independent Auditors Report on National Park Service Financial Statements for Fiscal
Year 2000 (03/30/2001) 28 Recommendations
Office of Surface Mining Reclamation and Enforcement
2001-I-0415 Improvements Made in General Controls over Automated Information Systems
(09/21/2001) 1 Recommendation
Office of the Secretary
1998-I-0712 Receipts and Expenditures of Funds by the Utah Reclamation Mitigation and
Conservation Commission for Fiscal Years 1996 and 1997 (09/30/1998) 3 Recommendations
1999-I-0381 Additional Controls Needed Over the Data Processing Environment at the U.S.
Geological Survey Reston Enterprise Data Services Center (03/24/1999) 1 Recommendation
2001-I-0407 Independent Auditors Report on Departmental Offices Financial Statements for Fiscal
Year 2000 (05/31/2001) 3 Recommendations
Office of the Special Trustee for American Indians
1997-I-1167 Judgment of Funds Awarded to the Turtle Mountain Band of Chippewa Indians
(09/22/97) 1 Recommendation
1997-I-1168 Judgment of Funds Awarded to the Navajo Nation (09/22/1997) 1 Recommendation
1997-I-1169 Judgment Funds Awarded to the Papago Tribe of Arizona (09/15/97) 2 Recommendations
2000-I-0434 Independent Auditors Report on the Financial Statement for Fiscal Years 1998 and
1999 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 (05/11/2000) 1 Recommendation
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
Return to
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Appendix 8
63
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
Summary Of Insular Area Reports
With Open Recommendations
Over 6 Months Old
Note: These Insular Area reports contain recommendations made specifically to Insular Area governors and other
insular area 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.
INTERNAL AUDITS
American Samoa
1996-I-0533 American Samoa Legislature (03/22/1996) 7 Unimplemented Recommendations
2002-I-0003 Assessment and Collection of Taxes (11/15/2001) 2 Unimplemented and 11
Unresolved Recommendations
Commonwealth of the Northern Mariana Islands
G-IN-NMI-10-86 Unliquidated Obligations (07/31/1987) 4 Unimplemented Recommendations
1988-I-0078 Review of the Mariana Islands Housing Authorityï¿½s Contract with OCK Construction
Unlimited (05/09/1988) 6 Unimplemented Recommendations
1988-I-0079 Mariana Islands Housing Authorityï¿½s Contract Administration Procedures (05/10/1988)
3 Unimplemented Recommendations
1994-I-0936 Followup of Recommendations Concerning the Economic Development Loan Fund,
Commonwealth Development Authority (07/18/1994) 2 Unresolved Recommendations
1994-I-1323 Utilities Rate Structure, Commonwealth Utilities Corporation (09/24/1994) 3
Unimplemented Recommendations
1995-I-0106 Contracting and Contract Administration, Commonwealth Utilities Corporation
(11/14/1994) 5 Unimplemented Recommendations
1996-I-0596 Management of Public Land (03/20/1996) 6 Unresolved and 1 Unimplemented
Recommendation
1999-I-0147 Management of Federal Grants, Public School System (12/15/1998) 3 Unimplemented
and 1 Unresolved Recommendations
1999-I-0356 Discretionary and Reprogrammed Funds, Office of the Governor (03/26/1999)
2 Unimplemented Recommendations
Federal States of Micronesia
Truk
G-IN-FSM-018-85 Administrative Controls of Funds, Truk State (06/23/1986) 2 Unimplemented
Recommendations
Yap
G-IN-FSM-020-85 YAPï¿½s Stateï¿½s Unliquidated Obligations (03/27/1986) 1 Unimplemented
Recommendation
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Appendix 8 (continued)
64
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
Guam
G-IN-GUA-16-83 Island Wide Paving (02/21/1984) 7 Unimplemented Recommendations
G-IN-GUA-20-84 Review of the Government of Guamï¿½s Growing Deficit (10/21/1986) 4
Unimplemented Recommendations
G-IN-GUA-13-85 Billing/Collecting Procedures, Public Utility Agency (09/14/1987) 4 Unimplemented
Recommendations
G-IN-GUA-06-86B Travel Practices, Guam Power Authority (07/31/1987) 7 Unimplemented
Recommendations
G-IN-GUA-19-86B Procurement Activities, Guam Power Authority (09/23/1987) 6 Unimplemented
Recommendations
G-IN-GUA-06-87A Agana Fractional Lot Program (07/31/1987) 3 Unimplemented Recommendations
1988-I-0015 Procurement and Property Management ï¿½ Guam Housing and Urban Renewal
Authority (11/24/1987) 2 Unimplemented Recommendations
1989-I-0001 Proposed Rebate of Income Taxes on Guam Land Claims Settle (10/04/1988)
1 Unimplemented Recommendation
1989-I-0064 Property Management, Department of Education (04/10/1989) 11 Unimplemented
Recommendations
1989-I-0068 Procurement Practices, Department of Education (04/28/1989) 3 Unimplemented
Recommendations
1989-I-0071 Vehicle Registration Operations, Motor Vehicle Division (05/08/1989)
7 Unimplemented Recommendations
1991-I-0162 Followup Review, Administration of Qualifying Certificate Program, Guam Economic
Development Authority (11/15/1990) 2 Unimplemented Recommendations
1992-I-1360 Review of the Government of Guam Retirement Fund (09/28/1992)
7 Unimplemented Recommendations
1998-I-0264 Legislature Capital Improvement Fund, Guam Legislature (02/20/1998)
4 Unresolved Recommendations
1998-I-0335 Programs and Operations, Department of Vocational Rehabilitation (03/16/1998) 3
Unimplemented Recommendations
1998-I-0570 Assessment and Collection of Gross Receipts Taxes, Department of Revenue and
Taxation (07/17/1998), 4 Unimplemented Recommendations
1998-I-0643 Operational Funding Status, Department of Education (08/28/1998)
2 Unimplemented Recommendations
1999-I-0013 On-Call Substitute Teachers, Department of Education (10/21/1998) 1 Unresolved
Recommendation
1999-I-0255 Federal Grant Program Travel Activities, Department of Education (02/25/1999)
7 Unresolved Recommendations
1999-I-0455 Extended Day Program, Department of Education (05/11/1999)
8 Unresolved and 4 Unimplemented Recommendations
2001-I-0419 Qualifying Certificate Program, Guam Economic Development Authority (09/30/2001)
6 Unresolved and 8 Unimplemented Recommendations
Republic of the Marshall Islands
1994-I-0021 Capitol Relocation Project (10/18/1993) 2 Unresolved and 2 Unimplemented
Recommendations
Return to
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Appendix 8 (continued)
65
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
Republic of Palau
1989-I-0095 Power Plant and Fuel Storage Facility (07/31/1989) 6 Unimplemented
Recommendations
U.S. Virgin Islands
V-IN-VIS-021-84 Dome Insurance Company, Inc. (04/27/1984) 4 Unimplemented Recommendations
V-IN-VIS-024-84 Audit of the Employeesï¿½ Retirement System (09/04/1985)
24 Unimplemented Recommendations
V-IN-VIS-012-85 Hotel Occupancy Tax (12/18/1985) 10 Unimplemented Recommendations
V-IN-VIS-014-85 Department of Education Procurement and Property Activities (01/08/1986)
22 Unimplemented Recommendations
V-IN-VIS-023-85 Audit of the Road Fund (02/18/1986) 5 Unimplemented Recommendations
V-IN-VIS-021-86 Review of Proposed Highway Construction (Memo) (09/23/1986)
1 Unimplemented Recommendation
V-IN-VIS-013-85 Audit of Real Property Management (10/23/1986)
19 Unimplemented Recommendations
V-IN-VIS-013-86 Excise Taxes (03/04/1987) 13 Unimplemented Recommendations
V-IN-VIS-019-86 Unliquidated Obligations (03/18/1987) 2 Unimplemented Recommendations
V-IN-VIS-010-86 Acquisition, Use and Control of Computers (03/27/1987) 7 Unimplemented
Recommendations
V-IN-VIS-014-86 Port Authority Procurement Procedures (07/01/1987) 8 Unimplemented
Recommendations
V-IN-VIS-018-86 Public Bus Transportation (09/09/1987) 9 Unimplemented Recommendations
V-IN-VIS-007-87 Water and Power Authority (09/09/1987) 15 Unimplemented Recommendations
1988-I-0046 Administration, Enforcement, and Collection of Income Taxes (02/25/1989) 17
Unimplemented Recommendations
1989-I-0054 Watch Quota Verification (03/16/1989) 1 Unimplemented Recommendation
1989-I-0073 Small Business Development Loan (05/22/1989) 8 Unimplemented Recommendations
1989-I-0078 Child Support Enforcement Program, Division of Paternity and Child Support,
Department of Justice (06/07/1989) 2 Unimplemented Recommendations
1991-I-0467 Follow-up of Recommendations Contained in the Report on the Road Fund
(02/19/1991), 1 Unresolved Recommendation
1992-I-0090 Prison Overcrowding, Bureau of Corrections (10/28/1991) 5 Unimplemented
Recommendations
1993-I-0363 Inmate Care, Rehabilitation, and Safety, Bureau of Corrections (12/31/1992) 10
Unresolved Recommendations
1993-I-0572 Supply and Equipment Management, Department of Education (02/19/1993) 9
Unresolved Recommendations
1993-I-0670 Personnel, Property Management, and Procurement Practices, Bureau of Corrections
(03/11/1993), 14 Unresolved Recommendations
1993-I-1382 Implementation of the Financial Management System (08/06/1993) 1 Unimplemented
Recommendation
1993-I-1640 The Insurance Guaranty Fund and the Hurricane Hugo Claims Fund (09/30/1993) 2
Unimplemented Recommendations
1994-I-1194 Construction Contracting, Capital Improvement (09/09/1994) 2 Unimplemented
Recommendations
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Appendix 8 (continued)
66
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
1997-I-0040 Division of Agriculture, Department of Economic Development and Agriculture (10/
21/1996),8 Unresolved Recommendations
1997-I-0243 Workmenï¿½s Compensation Program (12/30/1996) 15 Unresolved Recommendations
1998-I-0188 Internal Revenue Taxes, Bureau of Internal Revenue (12/30/1997) 7 Unimplemented
and 1 Unresolved Recommendations
1998-I-0191 Building Permit Fees, Department of Planning and Natural Resources (12/30/1997)
7 Unimplemented Recommendations
1998-I-0263 Sewage System User Fees (02/20/1998) 5 Unresolved Recommendations
1998-I-0384 Hurricane-Related Contracting, Department of Education (03/31/1998) 4 Unresolved
and 3 Unimplemented Recommendations
1998-I-0468 Follow-up of Recommendations Relating to the Bureau of Corrections, Department of
Justice (05/29/1998) 6 Unresolved Recommendations
1998-I-0670 Interfund Loans and Federal Grant Balances (09/09/1998) 14 Unresolved
Recommendations
1999-I-0365 Follow-up of Recommendations Relating to Personnel Management Practices, Division
of Personnel (03/26/1999) 3 Unresolved and 1 Unimplemented Recommendation
2001-I-0107 Administrative Functions, Legislature of the Virgin Islands (12/29/2000) 8 Unresolved
Recommendations
2001-I-0291 Administration and Collection of Excise Taxes, Bureau of Internal Revenue (03/30/
2001),8 Unimplemented Recommendations
2001-I-0303 Billing and Collection Functions, Virgin Islands Port Authority (03/30/2001) 9
Unresolved and 1 Unimplemented Recommendations
2001-I-0290 Virgin Islands Lottery (05/11/2001) 13 Unimplemented Recommendations
2002-I-0001 Virgin Islands Fire Service (10/30/2001) 5 Unimplemented Recommendations
2002-I-0002 Job Training Partnership Act Programs, Department of Labor (10/30/2001)
9 Unimplemented Recommendations
2002-I-0009 Virgin Islands Housing Finance Authority, (12/21/2001) 2 Unimplemented and 2
Unresolved Recommendations
SINGLE AUDITS
American Samoa
2001-A-0245 American Samoa Government, Fiscal Year Ended September 30,1995 (02/28/2001) 23
Recommendations and $2,241,683 Unresolved
2001-A-0427 American Samoa Government, Fiscal Year Ended September 30,1996
(07/06/2001) 1 Recommendation and $426,541 Unresolved
Commonwealth of the Northern Mariana Islands
1991-A-0731 Commonwealth Utilities Corporation, Fiscal Year Ended September 30, 1988
(04/26/1991) 1 Recommendation and $6,087,882 Unresolved
1991-A-0803 Mariana Islands Housing Authority, Fiscal Year Ended September 30, 1986
(05/07/1991) 1 Recommendation and $1,537,321 Unresolved
1991-A-0823 Mariana Islands Housing Authority, Fiscal Year Ended September 30, 1987
(05/10/1991) 1 Recommendation and $455,857 Unresolved
1991-A-0824 Mariana Islands Housing Authority, Fiscal Year Ended September 30, 1988
(05/10/1991) 1 Recommendation and $196,593 Unresolved
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Appendix 8 (continued)
67
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
1992-A-1179 Mariana Islands Housing Authority, Fiscal Year Ended September 30, 1989,
(08/13/92) 1 Recommendation and $168,711 Unresolved
1993-A-0110 Mariana Islands Housing Authority, Fiscal Year Ended September 30, 1990
(10/26/1992) 1 Recommendation and $124,450 Unresolved
1993-A-0225 Mariana Islands Housing Authority, Fiscal Year Ended September 30, 1991
(11/19/1992) 1 Recommendation and $1,119,377 Unresolved
1993-A-1563 Commonwealth Development Authority, Fiscal Year Ended September 30, 1988
(09/13/1993) 1 Recommendation and $4,998,398 Unresolved
1994-A-0525 Commonwealth Development Authority, Fiscal Year Ended September 30, 1989
(04/15/1994) 1 Recommendation and $6,078,308 Unresolved
1994-A-0574 Commonwealth Utilities Corporation, Fiscal Year Ended September 30, 1990
(05/06/1994) 1 Recommendation and $166,509 Unresolved
1994-A-0818 Commonwealth Utilities Corporation, Fiscal Year Ended September 30, 1991
(06/16/1994) 1 Recommendation Unresolved
1994-A-0836 Commonwealth of the Northern Mariana Islands, Fiscal Year Ended September 30,
1993 (06/20/1994) 1 Recommendation Unresolved
1994-A-1083 Mariana Islands Housing Authority, Fiscal Year Ended September 30, 1993
(08/03/1994) 1 Recommendation Unresolved
1995-A-0784 Commonwealth Ports Authority, Fiscal Year Ended September 30, 1994
(04/12/1995) 1 Recommendation Unresolved
1997-A-0851 Northern Marianas College, Fiscal Year Ended September 30, 1993
(05/16/1997) 1 Recommendation Unresolved
1998-A-0339 Commonwealth of the Northern Mariana Islands, Fiscal Year Ended September 30,
1996 (03/11/1998) 47 Recommendations and $11,176,309 Unresolved
1999-A-0355 Commonwealth of the Northern Mariana Islands Public School System, Fiscal Year
Ended September 30, 1995 (03/12/1999) 1 Recommendation Unresolved
2000-A-0487 Karidat, Fiscal Year Ended September 30, 1994 (06/06/2000)
10 Recommendations Unresolved
2001-A-0210 Karidat, Fiscal Year Ended September 30, 1996 (02/02/2001)
1 Recommendation Unresolved
2001-A-0212 Karidat, Fiscal Year Ended September 30, 1997 (02/07/2001)
1 Recommendation Unresolved
2001-A-0213 Karidat, Fiscal Year Ended September 30, 1998 (02/07/2001)
1 Recommendation Unresolved
2001-A-0269 Commonwealth of The Northern Mariana Islands, Fiscal Year Ended September 30,
1999 (03/08/2001) 43 Recommendations and $146,174 Unresolved
2001-A-0341 Commonwealth Development Authority, Fiscal Year Ended September 30, 1999
(04/30/2001) 12 Recommendations Unresolved
2001-A-0408 Commonwealth Development Authority, Fiscal Year Ended September 30, 2000
(06/18/2001) 8 Recommendations Unresolved
Federated State of Micronesia
1996-A-0482 Federated States of Micronesia, National Government, Fiscal Year Ended
September 30, 1994 (02/29/1996) 19 Recommendations and $57,900 Unresolved
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Appendix 8 (continued)
68
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
1997-A-0244 Federated States of Micronesia, National Government, Fiscal Year Ended
September 30, 1995 (12/23/1996) 1 Recommendation and $166,523 Unresolved
1998-A-0386 Federated States of Micronesia, National Government, Fiscal Year Ended
September 30, 1996 (03/31/1998) 23 Recommendations and $383,920 Unresolved
1999-A-0189 Federated States of Micronesia, National Government, Fiscal Year Ended
September 30, 1997 (01/12/1999) 11 Recommendations Unresolved
2000-A-0139 Federated States of Micronesia, National Government, Fiscal Year Ended
September 30, 1998 (12/10/1999) 19 Recommendations and $97,396 Unresolved
2001-A-0346 Federated States of Micronesia, National Government, Fiscal Year Ended
September 30, 1999 (05/02/2001) 28 Recommendations and $97,299 Unresolved
2001-A-0490 College of Micronesia-Federated States of Micronesia, Fiscal Year Ended
September 30, 2000 (09/06/2001) 1 Recommendation Unresolved
Chuuk
1991-A-0505 Chuuk State Government, Fiscal Year Ended September 30, 1989 (02/20/1991)
1 Recommendation and $665,817 Unresolved
1992-A-0519 Chuuk State Government, Fiscal Year Ended September 30, 1990 (02/25/1992)
1 Recommendation and $1,940,938 Unresolved
1994-A-0374 State of Chuuk, Federated States of Micronesia, Fiscal Year Ended
September 30, 1992 (02/28/1994) 15 Recommendations Unresolved
Kosrae
1994-A-0367 State of Kosrae, Federated States of Micronesia, Fiscal Year Ended (02/24/1994)
9 Recommendations Unresolved
Pohnpei
1991-A-0398 Pohnpei State Government, Fiscal Year Ended September 30, 1989 (02/04/1991)
1 Recommendation and $98,216 Unresolved
1994-A-0527 State of Pohnpei, Federated States of Micronesia, Fiscal Year Ended
September 30, 1992 (04/19/1994) 1 Recommendation and $2,764 Unresolved
Yap
1994-A-0371 State of Yap, Federated States of Micronesia, Fiscal Year Ended
September 30, 1992 (02/25/1994) 1 Recommendation Unresolved
Guam
2000-A-0195 Government of Guam, Fiscal Year Ended September 30, 1998 (01/25/2000)
67 Recommendations and $2,305,544 Unresolved
2001-A-0289 Government of Guam, Fiscal Year Ended September 30, 1999 (03/26/2001)
35 Recommendations and $3,147,789 Unresolved
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69
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
Republic of the Marshall Islands
2001-A-0029 Republic of the Marshall Islands, Fiscal Year Ended September 30, 1999 (10/30/2000)
28 Recommendations and $2,298,000 Unresolved
2001-A-0498 Republic of the Marshall Islands, Fiscal Year Ended September 30, 2000 (09/17/2001)
49 Recommendations and $840,522 Unresolved
Republic of Palau
1992-A-0368 Palau Community Action Agency, Fiscal Year Ended September 30, 1990
(01/24/1992) 1 Recommendation and $2,593 Unresolved
1992-A-0885 Republic of Palau, Fiscal Year Ended September 30, 1989 (06/05/1992)
1 Recommendation and $40,262 Unresolved
1993-A-1053 Palau Community Action Agency, Fiscal Year Ended September 30, 1991
(05/11/1993) 1 Recommendation Unresolved
1993-A-1629 Republic of Palau, Fiscal Year Ended September 30, 1990 (09/30/1993)
1 Recommendation and $401,843 Unresolved
1994-A-0499 Republic of Palau, Fiscal Year Ended September 30, 1991 (04/06/1994)
1 Recommendation and $517,693 Unresolved
1994-A-0882 Republic of Palau, Fiscal Year Ended September 30, 1992 (06/27/1994)
1 Recommendation and $4,085 Unresolved
1998-A-0130 Republic of Palau, Fiscal Year Ended September 30, 1996 (11/19/1997)
19 Recommendations Unresolved
1998-A-0176 Palau Community Action Agency, Fiscal Year Ended September 30, 1994
(12/12/1997) 15 Recommendations and $4,769 Unresolved
1998-A-0177 Palau Community Action Agency, Fiscal Year Ended September 30, 1995
(12/12/1997) 12 Recommendations and $43,843 Unresolved
1999-A-0037 Republic of Palau, Fiscal Year Ended September 30, 1997
(10/20/1998) 21 Recommendations and $1,029,762 Unresolved
1999-A-0960 Palau Community Action Agency, Fiscal Year Ended September 30, 1997
(09/30/1999) 1 Recommendation Unresolved
2000-A-0000 Republic of Palau, Fiscal Year Ended September 30, 1998 (10/05/1999)
14 Recommendations and $424,084 Unresolved
2000-A-0393 Palau Community Action Agency, Fiscal Year End September 30,1998
(04/24/2000) 6 Recommendations Unresolved
2001-A-0008 Republic of Palau, National Government, Fiscal Year Ended September 30, 1999
(10/17/2000) 1 Recommendation and $28,888 Unresolved
2001-A-0063 Palau Community College, Fiscal Year Ended September 30,1999
(12/04/2000) 14 Recommendations Unresolved
2001-A-0261 Palau Community Action Agency, Fiscal Year Ended September 30, 1999
(03/05/2001) 10 Recommendations Unresolved
2001-A-0521 Republic of Palau National Government, Fiscal Year Ended September 30, 2000
(09/21/2001) 1 Recommendation Unresolved
Virgin Islands
1998-A-0154 Government of the Virgin Islands, Fiscal Year Ended September 30, 1994
(12/02/1997) 1 Recommendation and $632,247 Unresolved
Appendix 8 (continued)
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Appendix 9
70
Page
Inspector General Act of 1978, as amended
Section 4(a)(2) Review of Legislation and Regulations N/A*
Section 5(a)(1) Significant Problems, Abuses, and Deficiencies 3-26
Section 5(a)(2) Recommendations for Corrective Action with Respect
to Significant Problems, Abuses, and Deficiencies 3-26
Section 5(a)(3) Significant Recommendations from Agency's Previous
Reports on which Corrective Action has not been
Completed 53-57
Section 5(a)(4) Matters Referred to Prosecutive Authorities and Resulting
Convictions ii
Section 5(a)(5) Matters Reported to the Head of the Agency N/A*
Section 5(a)(6) List of Audit Reports Issued during the Reporting Period 28-47
Section 5(a)(7) Summary of Significant Reports 3-26
Section 5(a)(8) Statistical Table - Questioned Costs 50
Section 5(a)(9) Statistical Table - Recommendations that Funds be
Put to Better Use 51
Section 5(a)(10) Summary of Audit Reports Issued before the
Commencement of the Reporting Period for which
no Management Decision has been made 58-61
Section 5(a)(11) Significant Revised Management Decisions made
during the Reporting Period N/A*
Section 5(a)(12) Significant 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: Nothing to report this period.
Semiann Semiannual ual R Repor por port t to the Cong Congress: ess: October 1, 2001 - Mar March h 31, 2002
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General Information
Send Requests for Publications to:
U.S. Department of the Interior
Office of Inspector General
1849 C Street, NW
Mail Stop 5341, MIB
Washington, D.C. 20240
(202) 219-3841
Facsimile Number:
(202) 208-4998
World Wide Web Site: www.oig.doi.gov
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Illegal or Wasteful Activities
Should be Reported to
the Office of Inspector General
Internet/E-Mail Address
http://www.oig.doi.gov/investigations/hotline.shtml
Within the Continental United States
U.S. Department of the Interior Our 24-hour
Office of Inspector General Telephone HOTLINE
1849 C Street, N.W. 1-800-424-5081 or
Mail Stop 5341, MIB (202) 208-5300
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Facsimile Number
202-208-6023
TDD for hearing impaired
(202) 208-2420
Outside the Continental United States
Pacific Area Office
U.S. Department of the Interior (671) 647-6051
Office of Inspector General
Guam Field Office
415 Chalan San Antonio
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Tamuning, Guam 96913
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U.S. Department of the Interior (340) 774-8300
Office of Inspector General
Federal Building & U.S. Courthouse
Veterans Drive, Room 207
St. Thomas, VI 00802
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U.S. Department of the Interior
Office of Inspector General
1849 C Street, N.W.
Washington, D.C. 20240
www.doi.gov
www.oig.doi.gov