[Semiannual Report, October 1999]
[From the U.S. Government Printing Office, www.gpo.gov]
Report No. 10-S-99
Title: Semiannual Report, October 1999
Report No. 10-S-99
Title: Semiannual Report, October 1999
Date: October 1999
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U.S. DEPARTMENT OF THE INTERIOR
Office of the Inspector General
SEMIANNUAL REPORT
October 1999
MESSAGE FROM THE
INSPECTOR GENERAL
This Semiannual Report is the first I am honored to forward as
Inspector General for the Department of the Interior. The
accomplishments reflected in this report document the efforts
that our committed staff have achieved, for the most part, prior
to my appointment as Inspector General. I am, nonetheless, proud
of these accomplishments and of the staff that have worked hard
to ensure that both the statutory mission and the strategic goals
of the Office of Inspector General were met. Several of the
accomplishments reported here epitomize the greater body of work
produced during this reporting period.
The Office of Investigations has continued to aggressively pursue
allegations of wrongdoing in the Department's programs and
operations and is committed to detecting fraud in those programs
that have been determined to be most susceptible to fraud, waste,
and abuse. During this reporting period, our investigations have
resulted in criminal, civil, and administrative actions in
various program areas in the United States and the insular areas.
Our investigations targeted a range of wrongdoing from store
owners misrepresenting the authenticity of Native American
jewelry to the systematic under-reporting of the value of oil and
gas production on Federal and Indian lands. Our office continued
to participate in U.S. Attorney-led task forces and joint
investigative efforts involving public corruption in the
Commonwealth of the Northern Mariana Islands, violations of
environmental and safety regulations, credit card fraud, and
embezzlement and theft from Indian tribal organizations.
Office of Inspector General auditors issued or processed 361
audit reports and negotiated 215 indirect cost proposals during
this semiannual period. The reports represented our audit
efforts to effect positive change in Departmental operations,
programs, and activities by (1) rendering opinions on the
bureaus' and the Department's financial statements, (2)
evaluating the controls over automated information systems in
support of our financial statements audits, and (3) determining
whether royalties on the production of oil are properly
calculated and paid. Based on Congressional requests, we also
issued a report on the administration of Federal funds by a tribe
and four reports on the costs to construct a rural water supply
system. Further, as part of our oversight of insular area
governments' activities and programs, we identified improvements
that were needed in the administration of grants under Medicaid,
in the management of a rural development loan program, and the
administration of a development bank. The implementation of the
186 recommendations made in these reports should result in
significant improvements in the Department's and the insular area
governments' operations and programs, with a potential monetary
impact of $48.2 million in the form of cost recoveries,
additional revenues, or better use of these funds.
In support of our mission, the Management and Policy Division has
ensured that all Office of Inspector General systems are year
2000 (Y2K) compliant, completed and released a new automated
Investigative Tracking System, and completed the specification
design for building the new Audits Management Information System.
With these accomplishments behind us, we look forward to
implementing some new approaches toward meeting our strategic
goals. First, we have created a Special Investigations Unit
(SIU), a small headquarters organization with both investigative
and audit expertise. The SIU was created to respond to requested
audits and investigations from the Congress and the Department
that were not anticipated in the Office of Inspector General
strategic workplan. No longer will we be required to interrupt
audit and investigative staff from their mandatory or planned
activities on an ad hoc basis to conduct requested audits or
investigations. The SIU is designed to relieve the auditors and
investigators of unexpected demands on their time, thereby
allowing them consistency and fluidity in their operations and
producing higher quality activities and results. We have
expanded our audit and investigations staff to full capacity
within budget by hiring additional auditors, evaluators, and
agents. With this increased capacity, we will focus our
activities to effect the greatest impact on the protection of
assets and/or program operations and address programs or
activities with the greatest potential for fraud and abuse.
We are also exploring organizational changes that will allow us
to maximize our existing resources, and we will begin to measure
our success in the future based on the impact that our audits and
investigations have on both internal and external administration,
management, and fiscal responsibility.
Earl E. Devaney
Inspector General
CONTENTS
Page
Statistical Highlights iv
Introduction 1
Department Profile 1
OIG Organization and Mission 3
Audit and Investigative Activities 5
Summary of Audit Results 5
Investigative Matters 5
Congressional Hearings 6
Significant Audit Activities and Investigations 7
Department of the Interior Consolidated Principal Financial
Statements for Fiscal Year 1998 7
Bureau Financial Statements Audits 7
Bureau of Indian Affairs 8
Bureau of Land Management 12
Bureau of Reclamation 13
Insular Areas 15
Minerals Management Service 18
Multi-Office 20
National Park Service 21
Office of Surface Mining Reclamation and Enforcement 23
Office of the Secretary 23
Appendices
1 - Summary of Audit Activities From April 1, 1999, Through
September 30, 1999 25
2 - Audit Reports Issued or Processed and Indirect Cost Proposals
Negotiated
During the 6-Month Period Ended September 30, 1999 26
- Internal Audits 26
- Contract and Grant Audits 28
- Single Audits 29
- Indirect Cost Proposals 41
3 - Monetary Impact of Audit Activities From April 1, 1999,
Through September 30, 1999 50
4 - Non-Federal Funding Included in Monetary Impact of Audit
Activities
During the 6-Month Period Ended September 30, 1999 51
5 - Audit Resolution Activities 52
- Table I - Inspector General Audit Reports With Questioned
Costs 52
- Table II - Inspector General Audit Reports With
Recommendations That
Funds Be Put To Better Use 53
- Table III - Inspector General Audit Reports With Lost or
Potential Additional Revenues 54
6 - Summary of Audit Reports Over 6 Months Old Pending Management
Decisions 55
- Internal Audits 55
- Contract and Grant Audits 57
- Single Audits 58
7 - Summary of Internal Audit Reports Over 6 Months Old Pending
Corrective Action 62
8 - Statutory and Administrative Responsibilities 67
9 - Cross-References to the Inspector General Act 68
STATISTICAL HIGHLIGHTS
Audit Activities
Audit Reports Issued or Processed 361
- Internal Audits 39
- Contract and Grant Audits 18
- Single Audits 304
Indirect Cost Proposals Negotiated 215
Impact of Audit Activities - (Dollar Amounts in Millions)
Total Monetary Impact $48.2
- Questioned Costs $7.3
- Recommendations That Funds Be Put To Better Use $13.9
- Lost or Potential Additional Revenues $27.0
Internal Audit Recommendations Made 186
Internal Audit Recommendations Resolved 103
Investigative Activities
Total Reports Issued 96
Cases Closed 103
Cases Opened (3 from Hotline) 76
Cases Pending 395
Hotline Complaint Matters Received 48
Impact of Investigative Activities
Indictments/Informations 11
Convictions 10
Sentencings 17
- Jail 131 months
- Probation 572 months
- Community Service 728 hours
- Criminal Judgements/Restitutions $375,355
Cases Pending Prosecutive Action as of April 1, 1999 94
Cases Referred for Prosecution This Period 43
Cases Declined 23
Cases Pending Prosecutive Action as of September 30, 1999 97
Administrative Actions 22
Civil Referrals 3
Civil Declinations 3
Civil Settlements (3) $7,321,077
Cases Pending Civil Action as of September 30, 1999 38
Administrative Actions Taken by Bureaus
Matters Referred for Administrative Action 32
Matters Referred for Information (16 from Hotline) 56
Removals 2
Downgrades 2
Resignations 3
Reassignments/Transfers 1
Employee Suspensions (Totaling 125 days) 5
Reprimands/Counseling* 3
Other Personnel Actions 2
Procedural Changes 3
Administrative Recoveries/Restitutions* (Totaling $1,739) 3
General Policy Actions 3
*One action took place during a prior semiannual period; however,
the information was not provided to the Office of Inspector
General until this semiannual period.
INTRODUCTION
Department Profile
The Congress created the Department of the Interior (DOI) on
March 3, 1849, to manage the Nation's internal affairs. Since
that time, DOI's role has changed to become the steward for the
Federal Government's natural and cultural resources and the
administrator of its trust responsibilities to American Indians
and Alaska Natives.
DOI's mission is "to protect and provide access to [the] Nation's
natural and cultural heritage and honor [the] trust
responsibilities to Tribes." DOI achieves its mission through
hundreds of programs and activities carried out mainly by its
nine bureaus and offices. DOI has approximately 70,000 employees
based in more than 2,000 locations, and it spends about $10
billion and collects revenues of more than $7 billion annually.
DOI and its bureaus have the following responsibilities:
- Administer more than 500 million acres of Federal lands and
more than 56 million acres of Indian trust lands. Land
administration by DOI represents about 19 percent of America's
land surface and approximately 66 percent of all Federally owned
land.
- Manage, develop, and protect water and related resources in
an environmentally and economically sound manner. The Bureau of
Reclamation (BOR) is the largest supplier of water in the 17
western states.
- Manage mineral resources on the Outer Continental Shelf and
on Federal and Indian lands and collect, verify, and distribute
revenues from these lands in a timely manner. The Minerals
Management Service (MMS) collects more than $4 billion annually
from the mineral leasing program.
- Conserve, protect, and enhance fish and wildlife and their
habitats. The U.S. Fish and Wildlife Service (FWS) manages 512
National Wildlife Refuges, which encompass approximately 93
million acres.
- Preserve the natural and cultural resources and values of
the national park system. The National Park Service (NPS)
manages 376 parks, which encompass more than 83 million acres.
- Sustain the health, diversity, and productivity of the
Nation's public lands. The Bureau of Land Management (BLM)
manages 264 million acres (one eighth of the United States land
mass) and 300 million additional acres of subsurface mineral
estate.
- Fulfill trust responsibilities and promote
self-determination on behalf of tribal governments, American
Indians, and Alaska Natives. The Bureau of Indian Affairs (BIA)
administers Federal Indian policy for more than 550 American
Indian and Alaska Native tribal governments.
- Provide the Nation with reliable scientific information to
describe and understand the earth. The U.S. Geological Survey
(USGS) has the largest United States natural science and mapping
agency, which contributes to public/environmental health and
safety.
- Reclaim abandoned mine sites and enforce regulations to
ensure that coal mines are operated in a manner that protects
citizens and the environment (the Office of Surface Mining
Reclamation and Enforcement (OSM)).
The Office of Inspector General (OIG) assists DOI and its bureaus
and the insular areas in improving the economy, efficiency,
effectiveness, and integrity of DOI programs and operations.
OIG Organization and Mission
Working with a budget of $25 million, OIG has employees assigned
to 13 offices throughout the United States and the insular areas,
in addition to Washington, D.C. The OIG staff is tasked with
providing policy direction for and conducting audits,
investigations, and other activities to promote economy,
efficiency, and effectiveness of the Federal Service and to
prevent fraud, waste, abuse, and mismanagement.
OIG also provides DOI with independent and objective reviews of
the integrity of DOI operations. OIG is the primary authority to
ensure quality, coverage, and coordination of audit and
investigative services between DOI and other Federal, state, and
local governmental agencies. The Inspector General reports
directly to the Secretary of the Interior on these matters and is
required to keep both the Secretary and the Congress fully and
currently informed about problems and deficiencies relating to
the administration of DOI programs and operations and the
necessity for corrective action.
In addition to the requirement for semiannual reporting to the
Secretary of the Interior and the Congress, OIG's mission
encompasses a wide array of statutory and administrative audit
and investigative responsibilities. OIG also conducts audits and
investigations responsive to requests made by DOI and the
Congress.
Furthermore, OIG responsibilities extend to the insular areas of
Guam, American Samoa, the U.S. Virgin Islands, the Commonwealth
of the Northern Mariana Islands, the Federated States of
Micronesia, the Republic of the Marshall Islands, and the
Republic of Palau.
OIG is playing an active role in both assisting with and
assessing DOI's implementation of the Government Performance and
`Results Act. For fiscal year 2000, we have incorporated DOI's
mission-critical performance measures and the General Accounting
Office's and OIG's identified management problems of DOI into the
annual audit planning process and have included references to the
measures in the fiscal year 2000 audit workplan. DOI's fiscal
year 2000 Performance Plan includes 370 performance measures for
both DOI's and the bureaus' goals. However, our plan for both
the fiscal year 1999 data review process (in which the first
Annual Report is due in March 2000) and the fiscal year 2000
review is to focus on verification and validation of the data
from the key performance measures for programs and activities
that have been identified as high risk for fraud, waste, or
mismanagement within DOI. In doing so, we are reviewing controls
over DOI's and the bureaus' systems used to generate the
performance data that are included in the financial statements
for each of these activities as part of our Chief Financial
Officers audits.
OIG's organization and locations relative to these
responsibilities are represented on the chart on page 4.
AUDIT AND INVESTIGATIVE ACTIVITIES
Summary of Audit Results
OIG auditors issued or processed 361 audit reports and negotiated
215 indirect cost proposals during the 6-month period ended
September 30, 1999. Appendix 1 summarizes audit activities, and
Appendix 2 lists the audit reports issued or processed and the
indirect cost proposals negotiated. The monetary impact of the
findings in the audit reports and indirect cost proposals totaled
$48.2 million, which was composed of questioned costs, funds to
be put to better use, and lost or potential additional revenues,
all of which are summarized in Appendix 3. Appendix 4 identifies
the non-Federal funds (from audits of insular area governments)
included in the monetary impact of audit activities. During this
6-month period, OIG resolved $59.8 million of monetary findings
from prior and current reporting periods. Appendix 5 provides
summary information on the resolution of the monetary impact of
audit activities, Appendix 6 provides a listing of audit reports
over 6 months old pending management decisions on recommendations
and/or monetary impact, and Appendix 7 provides a summary of
resolved internal audits over 6 months old pending final actions
by management (implementation) on recommendations and on monetary
impacts.
Investigative Matters
During the past 6 months, OIG special agents have conducted
investigations that have resulted in charges against 11
defendants, 10 convictions, criminal fines/restitutions of
$375,355, and civil recoveries of $7,321,077.
OIG is continuing investigative initiatives to identify and
suppress royalty fraud, environmental crimes, and program fraud
within DOI and continues to seek significant civil recoveries
through the use of Affirmative Civil Enforcement. We are also
expanding fraud awareness initiatives throughout DOI to preclude
waste and theft of DOI monies through abuses of the Government
purchase card program. Additionally, we continue to increase our
participation in task forces with state, local, and Federal
entities to increase our reach and effectiveness by providing
them technical expertise. These multi-agency investigations
include activities conducted with the Federal Bureau of
Investigation (FBI), the Internal Revenue Service (IRS), the
Department of Justice (DOJ), OIGs of other Federal agencies, and
other law enforcement components.
CONGRESSIONAL HEARINGS
On May 19, 1999, the then Acting Inspector General testified
before the Subcommittee on Government Management, Information,
and Technology, Committee on Government Reform, U.S. House of
Representatives, on the Royalty Management System. The Acting
Inspector General testified that from October 1993 through March
1999, OIG had issued 24 reports on royalty management, which
identified a potential monetary impact to the Government of about
$309 million and made 63 recommendations. Forty-three of these
recommendations had been implemented, 18 had not been
implemented, and 2 were unresolved. The Acting Inspector General
also testified that during this period, OIG initiated 30
investigations on royalty management, which had resulted in civil
settlements of about $47 million. Further, the Acting Inspector
General testified that the results of the reviews generally found
that DOI was making progress in improving its Royalty Management
System but that additional improvements were needed to ensure
that all royalties due the Government were collected and
accounted for.
SIGNIFICANT AUDIT ACTIVITIES
AND INVESTIGATIONS
Department of the Interior Consolidated Principal Financial
Statements for Fiscal Year 1998
We concluded that DOI's principal financial statements for fiscal
year 1998 were presented fairly in all material respects.
However, our tests of internal controls identified weaknesses in
the following areas that we considered to be material weaknesses:
NPS controls over the construction-in-progress account, BIA
controls over the property management accounts, BIA general
controls over automated information systems, and BIA controls
over financial integrity reviews. In addition, we believe that
weaknesses in the following areas are reportable conditions: DOI
and bureau controls over deferred maintenance, USGS controls over
its data processing environment, DOI and bureau controls over
summarizing transactions as Government and non-Government, and
DOI and bureau controls over trading partner data. Our tests of
compliance with laws and regulations identified specific
noncompliance issues for BIA that are required to be reported
concerning the Chief Financial Officers Act of 1990, the Debt
Collection Improvement Act of 1996, the Credit Reform Act of
1990, the Prompt Payment Act, and the Federal Financial
Management Improvement Act of 1966. Since our reports on the
individual bureaus' financial statements and the administrative
service centers included recommendations to correct the
deficiencies reported, we did not make additional recommendations
to DOI. This financial statements audit is required by the Chief
Financial Officers Act of 1990.
Bureau Financial Statements Audits
During this semiannual period, OIG issued audit reports on the
financial statements of two of DOI's nine bureaus and offices and
an audit report on the financial statements of the Departmental
Offices. We expressed a qualified opinion on BIA's financial
statements for fiscal years 1998 and 1997 and unqualified
opinions on the fiscal year 1998 and 1997 financial statements of
NPS and the Departmental Offices. We performed these audits at
the request of DOI officials.
We concluded that BIA's financial statements for fiscal years
1998 and 1997 were fairly presented in all material respects
except for the amounts reported for 13 accounts (accounts and
interest receivables and related revenue, advances, allowance for
doubtful accounts, and bad debt expense;
construction-in-progress; land improvements, buildings, other
structures and facilities, equipment, and the related accumulated
depreciation and depreciation expense; and undelivered orders).
We also identified specific internal control weaknesses that we
consider to be reportable conditions related to the accounts
receivable and interest receivable accounts, construction-in-
progress account, land improvements account, buildings account,
other structures and facilities account, equipment account,
general controls over automated information systems, deferred
maintenance, stewardship reporting, and financial information
integrity reviews. We consider the reportable conditions related
to the accounts receivable and interest receivable accounts,
construction-in-progress account, land improvements account,
buildings account, other structures and facilities account,
equipment account, undelivered orders, general controls over
automated information systems, and financial information
integrity reviews to be material weaknesses. The report
contained 23 recommendations, of which 1 was considered resolved
but not implemented and 22 were considered unresolved because the
response from BIA did not specifically address the
recommendations.
We issued an unqualified opinion on the financial statements of
NPS and the Departmental Offices. However, for NPS, we
identified internal control weaknesses related to the
construction-in-progress account and to deferred maintenance that
we considered to be reportable conditions. Furthermore, we
considered the weakness over the construction-in progress account
to be a material weakness because we determined that there was a
high level of risk that material misstatements may occur and not
be detected within a timely period by NPS employees in the normal
course of performing their assigned functions. Specifically, NPS
did not have sufficient internal control procedures to ensure
that the subsidiary account for construction-in-progress, which
had a reported balance of $782.4 million at September 30, 1998,
was stated in accordance with Federal accounting standards.
Bureau of Indian Affairs
Improvements in Funds Administration Needed
Based on a Congressional request, we reviewed selected Federal
funds administered by the Chickasaw Nation of Oklahoma and found
no significant deficiencies concerning the Nation's accounting
for costs incurred under DOI funding agreements during the period
of October 1, 1996, through September 30, 1997. However, of the
costs of $518,000 we tested under the Department of Health and
Human Services Self-Governance Compact, we questioned costs of
$36,800 and identified interest expenses of $9,500, resulting
from late payments, which were incorrectly charged to the
Nation's indirect cost account. In addition, we found that 27
purchase transactions, totaling $336,100, were made without
adequate competition. As a result, the Nation did not have full
assurance that goods and services were acquired at a reasonable
price. In its response, BIA agreed to instruct the Nation to
implement the report's three recommendations to address these
issues. Based on the response, we considered all of the
recommendations resolved and implemented. Although we did not
make recommendations to the Department of Health and Human
Services, a copy of the report was provided to that agency for
review and appropriate actions.
General Controls Over Automated Information Systems Ineffective
To support the financial statements audits of BIA and the Office
of the Special Trustee for American Indians, we performed a
followup review of the 20 recommendations contained in our April
1997 (No. 97-I-771) and June 1998 (No. 98-I-483) audit reports on
BIA's general controls over automated information systems. We
found that 3 recommendations had been implemented, 6
recommendations had been partially implemented, and 11
recommendations had not been implemented. As a result, the
general controls over BIA's automated information systems were
ineffective in the areas of its security program, access
controls, software development and change controls, segregation
of duties, and continuity of service. Furthermore, BIA is at
risk of loss, misuse, modification of, or unauthorized access to
the data in its automated information systems. Because BIA has
not made significant progress in correcting deficiencies in the
general controls over its automated systems, we recommended that
BIA report these deficiencies to DOI as a material weakness in
its annual assurance statement on management controls, which is
required by the Federal Managers' Financial Integrity Act. Based
on BIA's response to the report, we considered the one new
recommendation contained in our current report resolved but not
implemented.
BIA agreed that the deficiencies identified constituted an
exception under the Federal Financial Management Improvement Act.
As a result, BIA developed a recommendation plan that lists
actions to correct the deficiencies as follows:
- Transferring the IBM mainframe operations to USGS's host
computer's operating, security, and automated job scheduling
systems.
- Holding BIA's Information Technology Security Manager
accountable for performing the responsibilities of the position
through evaluations based on the incumbent's performance
standards and position description. BIA also augmented its
information technology security staff.
- Removing all safety hazards from the computer operations room.
- Issuing a task order for the strategic and tactical plans that
will provide direction to and define the functions of the
Operations Service Center.
- Evaluating periodically the system security program to assess
its effectiveness, which is in accordance with the schedule
established by the information technology security plan and
Office of Management and Budget Circular A-130, "Management of
Federal Information Resources."
- Working with DOI information resources management staff to
identify and develop local area network and Web-based security
awareness training.
- Initiating risk assessments.
Although BIA had begun to implement the recommendations that
would improve the general controls over its automated information
systems, the actions were not completed as of
September 30, 1999. Therefore, we concluded that the general
controls over BIA's automated information systems continued to be
ineffective. As a result, we believe that BIA continues to have
a material weakness in its general controls over its automated
information systems.
Management of Agricultural Leases Inadequate
At the request of the Assistant Secretary for Indian Affairs, we
audited agricultural leasing activities at select BIA agency
offices. We found that BIA's Pima Agency did not adequately
manage agricultural leasing activities on the Gila River Indian
Reservation. Specifically, the Agency did not (1) approve leases
timely, resulting in delays in landowners receiving their rental
payments; (2) enforce lease bonding requirements to protect the
landowners' interests; (3) assess and collect interest on late
rental payments; and (4) distribute agricultural lease rents to
landowners timely. These conditions occurred because the Agency
did not have sufficient controls and/or procedures to ensure that
the realty staff complied with all leasing and regulatory
requirements in a timely manner; the lessee and individual Indian
landowners did not provide necessary leasing-related information
to the Agency in a timely manner; and, according to BIA
officials, inadequate funding and a reduction in staff for
agricultural programs adversely impacted the Agency's realty
program. In addition, we found that revenues and related
interest earnings of approximately $1.4 million from agricultural
lease rents and from other sources that were deposited into
special deposit accounts since the 1960s had not been distributed
to landowners. We did not make any new recommendations because
actions to address these issues had been taken by BIA and the
Office of the Special Trustee for American Indians in response
to other audit reports on these issues or actions were identified
in the High Level Implementation Plan for the Trust Management
Improvement Project to address these issues.
Former Tribal Employee Manipulates Tribal Accounts
On July 8, 1999, the former bookkeeper for a Northwestern Indian
tribe pled guilty to one count of embezzlement and theft from an
Indian tribal organization and one count of tax evasion. On
September 27, 1999, the employee was sentenced to 13 months of
imprisonment and 36 months of probation. The employee was
ordered to make restitution of $44,378 and to pay a special
assessment of $100. The OIG investigation regarding the tribal
funds disclosed that the bookkeeper converted the funds to
personal use through manipulation of tribal checking accounts.
Retailer Fined in Indian Arts and Crafts Case
On May 6, 1999, a retail store in the Southwest agreed to pay a
$10,000 fine and discontinue its practice of misrepresenting the
authenticity of Native American-style jewelry sold in the store.
The settlement agreement resulted from a lawsuit filed by a state
attorney general's office and was based on the results of an
undercover investigation. The investigation revealed that many
items in the store which were represented as handmade from
natural materials by Native Americans were actually manufactured
in other countries using plastic and other man-made materials.
The sale of items mass produced from inexpensive materials
impacted negatively on sales of jewelry handmade by Native
American artists because the counterfeit items could be sold less
expensively.
Tribal School Official Pleads Guilty to Theft
On June 16, 1999, the former business manager for a tribal school
on an Indian reservation in the Northwest was indicted on one
count of theft or bribery concerning programs receiving Federal
funds and one count of mail fraud. On September 13, 1999, the
employee pled guilty to one count of theft. The investigation
disclosed that between March 1997 and February 1999, the employee
issued and negotiated numerous checks from a school district
account totaling $65,021. The employee used the money for her
personal benefit and later attempted to conceal the theft by
destroying or falsifying supporting documentation. Sentencing is
set for
January 6, 2000.
Former Tribal Official, Five Others Sentenced in Embezzlement
Scheme
An investigation into allegations of embezzlement and receipt of
kickbacks by the former secretary-treasurer of a Midwestern
Indian tribe resulted in the indictment of the former tribal
official and five co-conspirators. The six individuals were
charged with misapplication of tribal funds of $300,000,
conspiracy, and income tax evasion. Between June and August
1999, the six individuals pled guilty and were sentenced to an
aggregate of 54 months of imprisonment and 264 months of
probation and were ordered to make restitution of $40,000 and to
pay special assessments of $500. In addition, the court ordered
the payment of penalties and interest to the IRS on unreported
personal income of $592,100.
Contractor Agrees to Civil Settlement Under False Claims Act
A former BIA contractor entered into a civil settlement with the
U.S. Attorney's Office for the District of Columbia that called
for the contractor to repay $50,000 and accept a voluntary
5-year suspension from contracting with DOI to resolve issues
relating to submission of false claims on a computer services
contract. An OIG investigation revealed that the company
submitted invoices to BIA for reimbursement of contract-related
expenses it did not incur. As a result of the settlement, which
was obtained under provisions of the False Claims Act, the funds
will be returned to BIA for use on future projects.
Bureau of Land Management
Land Surveys and Controls Over Museum Collections for Cultural
Resources Inadequate
We concluded that BLM did not adequately survey the public lands
to determine the location and condition of cultural resources and
that BLM therefore did not have the information needed to protect
undisclosed culturally significant sites on public lands. Also,
BLM did not adequately control and account for its museum
collections. That is, the ownership and the location of
artifacts and historical items were not determined, new
collections were not deposited timely with repositories, required
inventories were not completed, and agreements with non- Federal
museums regarding collection responsibilities were not
established. Consequently, BLM had little assurance that its
museum collections were intact and safeguarded. Based on BLM's
response to the report, we considered the report's four
recommendations resolved but not implemented.
Special Drug Reduction Funds Used Effectively, But Improvements
in Project Oversight Needed
In response to a request from DOI's Office of Managing Risk and
Public Safety, we reviewed the Methamphetamine Reduction Project
in California's Desert District and found that BLM's California
State Office properly accounted for the special methamphetamine
reduction funds and generally used the funds as intended. With
approximately two-thirds of the funds expended at the end of our
fieldwork, the Project had resulted in five arrests for illegal
methamphetamine-related incidents, the removal of six
methamphetamine laboratories, and the identification of two
organizations operating illegal methamphetamine laboratories on
public land. However, Project oversight was not adequate in
that the State Office did not prepare operational plans or report
its activities to the Office of Managing Risk, as required by the
reimbursable support agreement. In addition, the State Office
did not retain ownership of equipment purchased under the
agreement or enforce budget spending limits for the equipment.
These deficiencies occurred because the reimbursable support
agreement did not clearly specify how frequently progress reports
should be submitted to the Office of Managing Risk and did not
address the transfer of funds to other law enforcement
organizations. Also, adequate communications between the two DOI
agencies were not maintained, and the State Office did not
adequately monitor expenditures of the funds under its law
enforcement agreements with cooperating agencies. The report
contained six recommendations. Based on BLM's and the Office of
Managing Risk's responses to the report, we considered two
recommendations resolved and implemented and four recommendations
resolved but not implemented.
Rangelands Improvement Program Costs Not Adequately Justified or
Charged Correctly
We found, for the three offices we visited in Nevada, that BLM
had charged costs that were not adequately justified and/or were
incorrectly charged to the rangelands improvement program. The
costs were not adequately justified because BLM charged
expenditures based on budgeted amounts rather than on actual
expenditures and did not record program costs by rangelands
improvement project numbers. In addition, these offices did not
maintain a complete and accurate database of rangelands
improvement projects because BLM did not provide adequate
guidance to its personnel on inputting data into the Rangelands
Improvement Program System. As a result, as much as $328,700
charged to the rangelands improvement program was not used for
program purposes, and BLM was unable to readily ascertain the
operational status of its improvements, which hindered its
ability to manage, maintain, and improve the condition of the
public rangelands. Based on BLM's response to the report and the
additional information BLM provided, we considered the report's
four recommendations to improve the program resolved but not
implemented.
Employee Pleads Guilty to Imprest Fund Embezzlement
On August 13, 1999, a BLM employee pled guilty to embezzling more
than $7,100 from a Government imprest fund. The employee
photocopied and resubmitted legitimate reimbursement vouchers for
payment and forged the signatures of the person claiming the
funds and the approving official. When the scheme was discovered
by BLM officials, the employee was discovered to have several
additional forged and altered documents in her possession that
subsequently could have been submitted for payment. Sentencing
is pending.
Bureau of Reclamation
Cost Overruns in Construction of Mni Wiconi Rural Water Supply
Project Identified
Based on a Congressional request, we reviewed the costs incurred
to plan, design, and construct the Mni Wiconi Rural Water Supply
Project by the Oglala Sioux Tribe; the Rosebud Sioux Tribe; the
Lower Brule Sioux Tribe; and West River/Lyman-Jones Rural Water
Systems, Inc. The overall Project includes a water treatment
plant, 4,500 miles of pipeline, 60 booster pump stations, and 35
water storage reservoirs. The Project, which will ultimately
serve more than 50,000 people, had a projected appropriation
ceiling of $327 million as indexed through October 1999. In four
audit reports, we found that cost overruns totaling an estimated
$56.8 million will occur, $49.7 million for the Oglala Sioux
Rural Water Supply System and $7.1 million for the Lower Brule
Sioux Tribe's System, if the Project is constructed as currently
designed. Further, the Oglala Sioux Tribe is likely to exceed
its percentage allowance for noncontract activities (such as
contract administration, training, and indirect costs), which we
estimate would increase the total cost overruns by $12.9 million,
to a total of approximately
$69.7 million for the Project. These overruns will occur because
the costs for some of the Oglala Sioux Tribe's components were
underestimated and others were not included in BOR's May 1993
Final Engineering Report; BOR and the Oglala Sioux Tribe did not
ensure that the Project was planned, designed, and constructed as
described in the Report; the cost estimate for the Lower Brule
Sioux Tribe was not based on a thorough assessment of the Tribe's
water needs and related construction costs; and BOR approved
construction of additional items for the Lower Brule Sioux Tribe
that were not included in the Report. In addition, we questioned
the eligibility of reimbursable costs of about $1.2 million
incurred by the Oglala Sioux Tribe for contract administration,
training, tribal administration, and indirect costs; $253,000
incurred by the Lower Brule Sioux Tribe for maintenance and
unsupported charges; and $939,000 incurred by West River/Lyman
Jones for unrelated administrative expenses and for expenses that
had been reimbursed by other entities. The four audit reports
had a total of 19 recommendations, with which BOR management
agreed. Based on the responses to the reports, we considered 18
recommendations resolved but not implemented and requested
additional information for the remaining recommendation.
Costs Charged Inappropriately to General Administrative Expenses
Appropriation
We found that BOR's Technical Service Center inappropriately
charged costs to the General Administrative Expenses (GAE)
appropriation. The appropriation to GAE provides funding for the
costs and expenses incurred for BOR's general administration that
are nonreimbursable pursuant to the Fact Finders' Act. However,
costs charged to the GAE appropriation were not adequately
monitored because, according to Center officials, of an ambiguous
definition of allowable charges and unclear instructions on what
expenses could be charged to the general administration expense
accounts. As a result, for the $400,735 reviewed, we found that
GAE appropriation funds totaling $17,334 should have been charged
to project beneficiaries, funds totaling $12,455 should have been
charged to the Center's overhead accounts, and funds totaling
$26,190 were not adequately documented as allowable costs.
Based on our review, BOR clarified the Center's definitions and
instructions for charging allowable costs to the GAE
appropriation and the overhead accounts. In addition, the
Center's Senior Management Team met with the Center's group
managers and emphasized the need for improved monitoring by the
group managers of the costs charged to the GAE appropriation to
ensure compliance with Center policies and the Fact Finders' Act.
Because of these actions, we did not make any recommendations in
the report.
Insular Areas
FEDERATED STATES OF MICRONESIA
Rural Development Loan Program Generally Effective, But
Improvements in Use of Funds Needed
In an audit requested by the U.S. Ambassador to the Federated
States of Micronesia, we found that the Pohnpei Local Office of
the U.S. Department of Agriculture's Rural Development program
was generally effective in making Direct Single Family Housing
Program loans to borrowers who were eligible to participate in
the loan program. However, the Pohnpei Local Office made loans
totaling $571,690 to 12 borrowers who constructed or repaired
houses that were subsequently used for income-producing purposes
and loans totaling $135,000 to 2 borrowers who constructed houses
that, in our opinion, exceeded what would be considered of
"modest design" as defined in program regulations. These
deficiencies occurred because (1) the Pohnpei Local Office and
borrowers believed that the program regulations did not prohibit
borrowers from leasing their houses, (2) the terms and conditions
of the Real Estate Deed of Trust did not specifically require
borrowers to reside in their houses, and (3) the Pohnpei Local
Office did not adequately review loan documents and did not
comply with program regulations when it approved a loan to a
borrower who used the loan funds to construct commercial
property. Regarding the design of the two houses, the Pohnpei
Local Office (1) did not believe that one of the houses was
unacceptably elaborate in design, (2) did not adequately monitor
the construction of one house, and (3) approved a loan that
exceeded the authorized maximum loan limit by $15,000. Based on
the response from the State Director, Hawaii State Office, to the
report's nine recommendations, we considered four recommendations
resolved and implemented and one recommendation unresolved and
requested additional information for four recommendations.
GUAM
Management of Extended Day Program Inadequate
In response to a request from Guam officials, we audited the Guam
Department of Education to determine whether it was in compliance
with applicable laws, regulations, and other requirements
applicable to the Extended Day Program. We found that the
Department needed to make improvements in the management of the
Program. Specifically, the Department did not ensure that
elementary school personnel administering the Program collected
and deposited all Program income into Program accounts and
expended Program income only for Program purposes, competitively
procured goods and services, and adequately accounted for and
controlled Program property. In addition, the Department did not
ensure that grant funds used to finance the Program were
adequately accounted for and that all claims for Federal
reimbursement for grant-related expenses were adequately
documented. These conditions occurred because the Department had
not delegated responsibility and authority to a specific
Departmental office and/or senior-level official for ensuring
that school principals and staff were accountable for
administering the Program in compliance with applicable rules and
regulations. In addition, the turnover of school personnel
resulted in a lack of continuity in Program administration, and
guidelines on the use of Program fee income were unclear.
Further, accounting personnel were not adequately trained or
supervised. As a result, during fiscal years 1996, 1997, and
1998 (through June 30), Program income of at least $31,670 may
not have been deposited into Program bank accounts and another
$1,000 may not have been properly collected; expenditures
totaling $84,342 from Program income were not adequately
supported; and Program expenditures totaling $137,552 were
unnecessary or were for equipment or personnel costs that did not
directly benefit the Program's students. In addition, the
Department could not ensure that full value was received for
Program purchases totaling $64,107. Further, six of the eight
schools reviewed did not have current inventories of property
acquired with Program funds, and two of the eight schools could
not locate or account for nonexpendable property totaling
$3,050. Lastly, the Department lost about $325,837 in Federal
grant funding from the fiscal year 1996 U.S. Department of
Education Consolidated Grant for Insular Areas and could not
support expenditures of at least $2,017,126 claimed for
reimbursement from the same grant for fiscal years 1996, 1997,
and 1998 (through June 30).
Based on the Governor of Guam's response to the report's 12
recommendations, we considered 4 recommendations resolved and
implemented and 8 recommendations unresolved.
REPUBLIC OF THE MARSHALL ISLANDS
Administration of Development Bank Inadequate
In an audit requested by the U.S. Ambassador to the Marshall
Islands, we found that the Marshall Islands Development Bank (1)
used funds provided by the Compact of Free Association for
commercial loans to businesses and government entities without
adequate assurances that the loan purposes were in conformance
with official economic development plans and that the loans could
be and would be repaid; (2) did not effectively collect
delinquent loans and maintain loan records; and (3) combined
United States-funded loans with Republic-funded loans,
classifying the United States-funded loans as Republic loans.
These deficiencies occurred because the Bank (1) issued loans,
according to the Bank's Chairman of the Board and the Managing
Director, based on political considerations and without adequate
financial analyses of the projects' financial viability and the
borrowers' ability to repay; (2) was reluctant, according to the
Bank's Managing Director, to seize loan collateral; and (3) had
not adequately trained and supervised loan personnel. Further,
the Bank was not aware of the requirements to separately account
for loans funded through the United States-funded Economic
Development Loan Fund. As a result, outstanding loans totaling
$6.8 million appear to be uncollectible, and loans totaling
another $6.9 million may become uncollectible. The
unavailability of this $13.7 million has prevented the Bank from
issuing new commercial loans from Compact funds since July 1996
and from fostering its legally mandated purpose to "promote the
development and expansion of the economy of the Marshall
Islands." Also, because of ineffective collection enforcement,
additional loans totaling $838,000 appear to be uncollectible,
and loans of another $3.3 million may become uncollectible.
Finally, Economic Development Loan Funds of $382,888 were not
available for new loans because the Bank (1) did not account for
and report on loans financed by the Loan Fund in a separate
revolving fund, as required by law, and (2) transferred
borrowers' Loan Fund account balances to the same borrowers'
accounts under other funds, which was contrary to Loan Fund
requirements. Based on the Bank's response to the report's 11
recommendations, we considered 3 recommendations resolved and
implemented, 4 recommendations resolved but not implemented, and
2 recommendations unresolved and requested additional information
for 2 recommendations.
VIRGIN ISLANDS
Expenditures of Paternity and Child Support Grant Funds
Appropriate, But Other Improvements Needed
Our audit of the administration of Federal grants by the Division
of Paternity and Child Support, Virgin Islands Department of
Justice, disclosed that the Division generally expended grant
funds for purposes which were allowable under the grants.
However, the Division expended $78,884 for office space that was
not used and an additional $87,468 for office space construction
work for which it should not have been responsible and did not
(1) ensure that competitive procurement practices were used, (2)
ensure that payroll costs were supported by valid time and
attendance records, (3) maintain adequate property control
records or perform periodic physical inventories of nonexpendable
property, (4) properly record and safeguard collections, (5)
correctly calculate indirect costs chargeable to the grants, (6)
request drawdowns of Federal grant funds until after payment
checks had been prepared for issuance, and (7) maintain adequate
supporting documents for drawdowns made prior to June 1998.
Based on the Governor's response to the report's 10
recommendations, we considered
7 recommendations resolved and implemented and 1 recommendation
unresolved and requested additional information for 2
recommendations.
Expenditure of Federal Grants for Education Appropriate, But
Improvements in Administration Needed
Our audit of the administration of the Federally funded
Consolidated Education Grant and School Lunch programs by the
Virgin Islands Department of Education found that, although the
Department generally expended grant funds for purposes that were
allowable under the grants, the Department did not effectively
carry out some of the administrative functions related to the
programs. Specifically, the Department did not (1) ensure that
personal services costs were properly supported and were charged
to the correct accounts, (2) prepare and submit accurate grant
financial reports within the required time frames, (3) always use
competitive procurement procedures when making purchases, (4)
have adequate control over equipment purchased with Federal
funds, and (5) ensure that the School Lunch Program warehouses
had adequate controls over food and other commodities. As a
result, we took exception to payroll charges of $61,800 and
classified as unsupported additional payroll charges of $8,340.
We made 11 recommendations to the Governor of the Virgin Islands
to address the deficiencies identified by the audit. However,
because a response to the draft report was not received, all of
the recommendations were unresolved.
Administration of Medicaid Program Grants Needs Improvements
Our audit of the administration of Medicaid Program grants by the
Bureau of Health Insurance and Medical Assistance, Virgin Islands
Department of Health, disclosed that the Bureau generally
expended grant funds for purposes that were allowable under the
grants and accomplished the primary objective of providing
low-income individuals with quality health care services.
However, the Bureau did not (1) ensure that health care providers
were properly licensed and had current agreements with the
Medicaid Program, (2) purchase equipment and supplies at the most
cost-effective prices, (3) maintain complete and accurate
property management records and perform physical inventories of
equipment at least biennially, (4) establish a claims processing
assessment system that was in compliance with Federal
regulations, (5) ensure that corrective actions were taken with
regard to individuals who were found to be ineligible to receive
Medicaid Program benefits, and (6) ensure that salary costs
charged to Medicaid Program funds were accurate and based on
adequate time and attendance records. As a result of these
deficiencies, Medicaid Program funds of at least $1,169 were
expended for purchases that, in our opinion, were not needed to
accomplish Program objectives; medical bills totaling at least
$23,325 were paid on behalf of individuals who did not meet
Medicaid Program eligibility requirements; and we took exception
to salary costs of $60,818 that were incorrectly charged against
the Medicaid Program. Based on the Governor's response to the
report's
14 recommendations, we considered 6 recommendations resolved and
implemented and 2 recommendations unresolved and requested
additional information for 6 recommendations.
Contractor Convicted for Submitting False Claims
On August 25, 1999, after a trial in the U.S. District Court for
the Virgin Islands,
St. Thomas, Virgin Islands, a local construction contractor was
convicted of two counts of submitting false claims in the amount
of $236,926 for reimbursement of bonding fees on two Government
building projects awarded to the company. Sentencing is pending.
Minerals Management Service
Improvements in Processing Notifications for Stripper Oil Well
Property Royalty Rate Reduction Program Needed
The Stripper Oil Well Property Royalty Rate Reduction Program was
initiated by BLM in 1992 to provide royalty relief on
low-producing Federal onshore oil properties. MMS is responsible
for processing royalty rate reduction notifications and ensuring
that the approved rates are paid by operators and payors
participating in the Program. We found that MMS, because of
insufficient personnel, did not timely confirm royalty rate
reduction notifications it received and did not timely input the
confirmed rates into its automated system or review differences
in the royalty rates confirmed with the royalty rates paid for
the properties participating in the Program. As a result,
royalties may have been underpaid by as much as
$3.5 million, excluding interest, on the properties participating
in the Program because of these issues. Based on MMS's response
to the report's two recommendations, we considered one
recommendation resolved and implemented and one recommendation
resolved but not implemented.
Further Improvements in General Controls Over Automated
Information System Needed
To support our audit of MMS's financial statements, we conducted
a followup audit of
23 recommendations contained in our March 1998 audit report
entitled "General Controls Over the Automated Information System,
Royalty Management Program, Minerals Management Service" (No.
98-I-336). We found that 20 recommendations had been resolved
and implemented and 3 recommendations resolved but not
implemented. The unimplemented recommendations pertained to
improving access controls. However, we also found that
improvements were needed in the areas of access controls,
security planning, and continuity of operations. Specifically,
Program management did not ensure that (1) computer security
training was received by employees and contractor personnel and
access to computer processing was limited, (2) security plans
were updated appropriately, and (3) disaster recovery plans were
developed in compliance with established criteria. As a result,
there was an increased risk of (1) unauthorized access to,
modification of, and disclosure of sensitive data; (2)
ineffective security planning; and (3) loss of system
availability. Overall, we identified four weaknesses and made
four new recommendations for improving general controls at the
Program. We did not consider these weaknesses to be material
weaknesses under the provisions of the Federal Financial
Management Improvement Act. Based on MMS's response to the
report's four recommendations, we considered two recommendations
resolved and implemented and two recommendations resolved but not
implemented.
Oil Company Pays $7.3 Million in Royalty Case
On August 21, 1999, DOJ announced that a major oil company agreed
to pay $7.3 million to resolve claims that it had underpaid the
Government royalties for oil produced on Federal and Indian
lands. This settlement was handled by DOJ's Commercial
Litigation Branch, Civil Division, Washington, D.C., with
investigative support provided by OIG.
The settlement resolved allegations that the oil company had
systematically underreported the value of oil it produced from
leases on Federal and Indian lands. The Government alleged that
the value of oil production was understated during the period of
January 1, 1988, to
December 31, 1997, which resulted in the company's paying less
royalties than it owed. Federal leases in which royalties are
collected by MMS require oil companies to report the amount and
value of oil produced and sold on Federal and Indian leases each
month. Royalties are paid based upon the value of the oil a
company reports.
Multi-Office
Weaknesses in Accounting and Budgeting for Deferred Maintenance
Noted
FWS, NPS, USGS, BIA, BLM, and BOR need to implement actions to
ensure that deferred maintenance information is more reliable for
budgetary and accounting purposes. Specifically, estimated
deferred maintenance costs were not completely reliable because
they (1) were based on the bureaus'different assumptions on the
types of projects and project costs that should be reported as
deferred maintenance; (2) were not supported with adequate
documentation; (3) in some cases included costs for projects
that, in our opinion, were not deferred maintenance projects; and
(4) did not include all deferred maintenance needs. These
deficiencies occurred because the bureaus and DOI had not
addressed all of the significant issues related to defining
deferred maintenance, had not identified all deferred maintenance
projects and related costs, and had not established adequate
controls over deferred maintenance data. As a result, we found
that the bureaus could not adequately support the deferred
maintenance cost estimates of $542.5 million which we reviewed.
Also, DOI and the bureaus did not have reliable data to support
their budget requests for deferred maintenance funding. Based on
the Office of Policy, Management and Budget's response to the
report, we requested additional information for the report's
three recommendations.
System for Processing Oil and Gas Royalty Appeals Sufficient
In an audit conducted in response to a request from the former
Director of the Office of Hearings and Appeals, we determined
that the Interior Board of Land Appeals should be able to process
oil and gas royalty appeals within the 33-month time frame
required by the Federal Oil and Gas Royalty Simplification and
Fairness Act of 1996. We based our conclusion in part on the
fact that the Office of Hearings and Appeals had implemented
several procedural and organizational changes to enhance its oil
and gas royalty appeals processing. However, we found that Land
Appeals did not have supervisory reviews over data entered into
its computerized tracking system, which resulted in data entry
errors not being corrected, the same appeals being assigned to
different judges, and the appeals deadlines not being calculated
accurately. We also found that MMS did not provide adequate
supervisory controls to ensure that the appeals files sent to
Land Appeals were complete and organized and that MMS did not
have log-in and log- out procedures to track the location and
status of the appeals. If these internal control weaknesses are
corrected, we believe that appeals could be processed more
efficiently. The Office and MMS concurred with the report's four
recommendations, which we considered resolved and implemented.
National Park Service
Review of Housing Program Policy Needed
We found that NPS was providing housing to employees who were not
eligible for park housing under NPS policy that was in effect at
the time of our audit. Of the 313 housing units at three parks,
we reviewed 309 units that had not been declared excess and found
that 52 units were occupied by employees who did not qualify for
the housing. For example, 30 units were occupied by employees
who did not qualify for housing based on NPS's "remoteness"
criterion (that is, there was no available housing within a
60-minute, one-way commute of the park). We identified another
22 units at another park that were occupied by ineligible
employees. NPS personnel said that these employees were residing
in the housing pending the completion of NPS's housing
assessments and the development of its housing policy based on
the assessments. We concluded that NPS may not be accurately
reporting its housing needs, as required by the Omnibus Parks and
Public Lands Management Act of 1996 (Public Law 104- 333). We
recommended that the Director, NPS, review the existing policy
and, if the prevailing policy is reaffirmed, take action to
enforce the policy. In its response to the draft report, NPS did
not specifically address the report's recommendation.
Improvements in Concessions Management Needed
NPS did not fully comply with the Concessions Policy Act (Public
Law 89-249) or with NPS regulations. Specifically, NPS did not
always obtain the required approval for certain concession
contracting actions, reissue expired concession contracts in a
timely manner, adjust franchise fees periodically, determine
building use fees, or establish and use special accounts
properly. In addition, NPS did not issue specific guidance to
ensure that designated officials performed or completed
concession contracting actions in a timely manner, establish
clear lines of authority for concession contracting actions, or
adequately monitor and control concession contracting activity.
As a result, NPS concessioners operated under expired concession
agreements that contained provisions which were not advantageous
to NPS, the Government lost or delayed the opportunity to receive
additional revenues, and NPS may not have received a fair return
from concessioners' special accounts or from their use of park
facilities. We identified potential additional revenues of
approximately $4 million from NPS's implementation of recommended
increases to fees and rents.
Based on NPS's response to the report's nine recommendations, we
considered two recommendations resolved and implemented, one
recommendation resolved but not implemented, and six
recommendations unresolved. The unresolved recommendations
pertained to controls over the concession contracting process,
fee reconsideration, and building use fee computations.
Overall Process for Land Acquisitions Adequate, But Improvements
in Some Areas Needed
NPS's processes and procedures for acquiring land were usually
efficient and conducted in accordance with applicable laws and
regulations. However, for certain land acquisitions costing more
than $100,000, NPS did not ensure that just compensation was
properly established before it purchased land and conservation
easements at the regions reviewed. Also, NPS acquired one
property without obtaining an appraisal and acquired another
property based on an appraisal that had insufficient
documentation to support the estimated fair market value. As a
result, NPS did not have adequate assurance that it paid fair
market value for some land, including nine acquisitions that
totaled $7.3 million. We also found that NPS's Southeast Region
did not negotiate a sales price at an amount less than fair
market value when it acquired land from nonprofit organizations,
even though such an option was authorized by DOI guidance. As a
result, NPS did not take advantage of the opportunity to save
about $3 million, which represented the differences between the
nonprofit organizations' purchase and selling prices of lands
conveyed to NPS. In addition, NPS did not properly establish the
amount of compensation paid for conservation easements at two
parks because it obtained updated appraisals that did not appear
to be warranted at one park and did not obtain a valid appraisal
at another park. As a result, NPS may have paid $2.6 million
more than fair market value for an easement at one park and did
not have assurance that the payment of $588,000 for an easement
at another park was appropriate. Additionally, we found that
NPS's Southeast Region paid relocation claims that were not
supported by adequate documentation, which resulted in NPS not
having full assurance that payments for relocation costs totaling
$53,400 were reasonable or justified. Based on NPS's response to
the report's 11 recommendations, we considered 7 recommendations
resolved but not implemented and 4 recommendations unresolved.
Employee Embezzles $59,236 From Bank
An OIG investigation disclosed that an administrative technician
at a national historic site in the mid-Atlantic states embezzled
$59,236 from a local bank. Located in the city with the national
historic site was a condominium association with a name similar
to that of the NPS facility. Bank officials contacted the
historic site regarding funds belonging to the condominium
association, which they erroneously assumed were NPS funds. The
administrative technician set up a new account at the bank in the
name of the historic site, transferred funds from the account of
the condominium association, and withdrew more than $24,000 from
the new account for personal use. On May 3, 1999, the technician
pled guilty in state superior court and was placed in a pre-trial
intervention program because of no previous criminal history.
The technician was placed on 24 months of probation and was
ordered to make restitution to the bank, pay court fees of $150,
and perform 50 hours of community service. Administrative action
against the employee is pending.
Employee Terminated From Position Following Guilty Plea
An OIG investigation revealed that an NPS employee used a credit
card machine to make a series of debit transactions which enabled
her to deposit Government funds of nearly $60,000 into her
personal checking account. On April 29, 1999, the employee pled
guilty to one count of embezzlement of public money. On August
13, 1999, the employee was sentenced to
4 months of imprisonment, 4 months of home confinement with
electronic monitoring, and 36 months of supervised probation and
was ordered to make restitution of $59,442 and to pay a special
assessment of $100. On August 22, 1999, the employee was
terminated from her position with NPS.
Subcontractor Guilty of Making False Claims on Removal of
Hazardous Wastes
A subcontractor was paid to remove containers of hazardous wastes
from a national seashore in Texas. Instead of removing the
hazardous materials, the subcontractor placed containers of
hazardous wastes on the beach at the national seashore and
invoiced NPS as if the material had been removed. The
subcontractor was indicted on four counts of making false claims
against the Government and one count of violating the Resource
Conversion and Recovery Act. On September 23, 1999, the
subcontractor pled guilty and agreed to make restitution of
$19,000.
Office of Surface Mining Reclamation and Enforcement
Contractor Agrees to Settlement Under False Claims Act
A construction contractor and an engineering firm recently
entered into a civil settlement with the U.S. Attorney's Office
for the Eastern District of Kentucky to pay $250,000 to OSM for
submitting false claims on contracts to reclaim abandoned mine
lands. The contractor and the engineering firm inflated the
amount of excavation material removed from landslides that
occurred as a result of previous surface mining operations.
Under the provisions of the False Claims Act, the funds will be
returned to OSM for use on future reclamation projects.
Office of the Secretary
Improvements in Mainframe Computer Policies and Procedures Needed
To support our audit of the financial statements of DOI and
clients of BOR's Administrative Service Center, we conducted a
followup audit of the 38 recommendations contained in our March
1997 (No. 97-I-683) and August 1998 (No. 98-I-623) audit reports
on mainframe computer policies and procedures at BOR's
Administrative Service Center. We found that 30 recommendations
had been implemented, 5 recommendations had been partially
implemented, and 3 recommendations had not been implemented. The
actions taken to implement the recommendations have improved the
controls in the areas of computer center management and
operations, local area network protection, mainframe physical and
logical security, software change management, and service
continuity. Based on our current audit, we believe that,
overall, the controls were operating with no material weaknesses.
However, we found that improvements were needed in the area of
continuity of operations. Specifically, we found that Service
Center management had not ensured that its Business Recovery Plan
was adequate and that critical business functions would resume
within 3 days after a disaster or an emergency, as required by
the Plan. As a result, there was an increased risk that the
critical business functions of the Service Center and the
critical operations of its clients may not be able to fully
recover from a disaster or an emergency within the required time
frame. Based on the Service Center's response to the report's
four new recommendations, we considered one recommendation
resolved and implemented and three recommendations resolved but
not implemented.
APPENDIX 1
SUMMARY OF AUDIT ACTIVITIES FROM
APRIL 1, 1999, THROUGH SEPTEMBER 30, 1999AUDITS PERFORMED BY:OIG
STAFFOTHER FEDERAL AUDITORS
(With Review and Processing by
OIG Staff)NON-FEDERAL AUDITORS
(With Review and Processing by
OIG Staff)Internal and
Contract AuditsContract and
Grant AuditsSingle AuditsTOTALREPORTS ISSUED TO:Department/Office
of the Secretary100414Fish and Wildlife and Parks11105475Indian
Affairs50181186Insular Areas701219Land and Minerals
Management522633Water and Science612734
Subtotal4413304361INDIRECT COST PROPOSALS NEGOTIATED FOR:Indian
Tribes and Organizations11900119Insular Areas4004State
Agencies920092 Subtotal21500215 TOTAL25913304576
APPENDIX 2
AUDIT REPORTS ISSUED OR PROCESSED AND INDIRECT COST PROPOSALS
NEGOTIATED DURING THE 6-MONTH PERIOD ENDED
SEPTEMBER 30, 1999
INTERNAL AUDITS
BUREAU OF INDIAN AFFAIRS
99-I-484 COSTS INCURRED UNDER SELECTED FEDERAL AGREEMENTS WITH
THE CHICKASAW NATION OF OKLAHOMA
(5/21/99) **$46,300
99-I-654 FOLLOWUP OF RECOMMENDATIONS FOR IMPROVING GENERAL
CONTROLS OVER AUTOMATED
INFORMATION SYSTEMS, BUREAU OF INDIAN AFFAIRS (7/26/99)
99-I-803 AGRICULTURAL
LEASING ACTIVITIES, PIMA AGENCY, BUREAU OF INDIAN AFFAIRS
(9/28/99)
99-E-922 PROPOSED CLAIM FOR INDIRECT COSTS NOT RECOVERED BY THE
WHITE MOUNTAIN APACHE TRIBE (9/24/99)
(Report issued to the U.S. Attorney's Office for the District of
New Mexico.)
99-I-937 AUDITORS REPORT ON BUREAU OF INDIAN AFFAIRS
CONSOLIDATED COMPARATIVE FINANCIAL STATEMENTS FOR FISCAL YEARS
1998 AND 1997 (9/24/99)
BUREAU OF LAND MANAGEMENT
99-I-677 RANGELANDS
IMPROVEMENT PROGRAM,
BUREAU OF LAND MANAGEMENT
(7/28/99) *$328,700
99-I-808 CULTURAL
RESOURCE MANAGEMENT,
BUREAU OF LAND MANAGEMENT (9/3/99)
99-I-873 MANAGEMENT
ISSUES IDENTIFIED DURING AUDIT OF BUREAU OF LAND MANAGEMENT
FINANCIAL STATEMENTS
FOR FISCAL YEARS 1998 AND 1997 (9/1/99)
99-I-917 SPECIAL DRUG
REDUCTION FUNDS, BUREAU OF LAND MANAGEMENT
(9/30/99) *$21,809
BUREAU OF RECLAMATION
99-I-499 ROSEBUD SIOUX
RURAL WATER SYSTEM, MNI WICONI RURAL
WATER SUPPLY
PROJECT, BUREAU OF RECLAMATION (5/28/99)
99-I-519 WEST
RIVER/LYMAN-JONES RURAL WATER SYSTEM, MNI WICONI RURAL WATER
SUPPLY PROJECT, BUREAU OF RECLAMATION (6/1/99)
**$938,899
99-I-588 LOWER BRULE SIOUX RURAL WATER SYSTEM, MNI WICONI RURAL
WATER SUPPLY PROJECT, BUREAU OF RECLAMATION (6/24/99) **$253,525
99-I-627 OGLALA SIOUX RURAL WATER SUPPLY SYSTEM, MNI WICONI
RURAL WATER SUPPLY PROJECT, BUREAU OF RECLAMATION (6/29/99)
**$1,154,106 & ***$492,307
99-I-958 GENERAL ADMINISTRATIVE EXPENSES APPROPRIATION,
TECHNICAL SERVICE CENTER, BUREAU OF
RECLAMATION (9/30/99) *$55,979
INSULAR AREAS
Federated States of Micronesia
99-I-953 POHNPEI LOCAL OFFICE, RURAL DEVELOPMENT PROGRAM, U.S.
DEPARTMENT
OF AGRICULTURE, FEDERATED STATES OF MICRONESIA (9/30/99)
*$714,722
Guam
99-I-455 EXTENDED DAY
PROGRAM, DEPARTMENT OF EDUCATION,
GOVERNMENT OF GUAM (5/11/99) **$2,306,378, ***$2,165,575, &
****$357,507
Republic of the Marshall Islands
99-I-952 MARSHALL
ISLANDS DEVELOPMENT BANK, REPUBLIC OF THE MARSHALL ISLANDS
(9/30/99) *$382,888 &
****$17,783,611
U.S. Virgin Islands
99-I-701 FEDERAL
TRANSIT ADMINISTRATION
GRANTS, DEPARTMENT OF
PUBLIC WORKS, GOVERNMENT OF THE VIRGIN ISLANDS (8/2/99)
*$2,800,000, **$119,758, &
***$97,571
99-I-921 CHILD SUPPORT
ENFORCEMENT PROGRAM,
DIVISION OF PATERNITY AND CHILD SUPPORT, DEPARTMENT OF JUSTICE,
GOVERNMENT OF
THE VIRGIN ISLANDS (9/30/99) *$182,535
99-I-956 SELECTED
FEDERAL GRANT PROGRAMS, DEPARTMENT OF EDUCATION,
GOVERNMENT OF THE VIRGIN ISLANDS (9/30/99)
*$39,500, **$70,140, &
***$8,340
99-I-957 MEDICAID
PROGRAM GRANTS,
DEPARTMENT OF HEALTH,
GOVERNMENT OF THE VIRGIN ISLANDS (9/30/99)
**$85,312
MINERALS MANAGEMENT SERVICE
99-I-628 IMPLEMENTATION
OF RECOMMENDATIONS FOR IMPROVING GENERAL
CONTROLS OVER THE
AUTOMATED INFORMATION SYSTEM, ROYALTY MANAGEMENT PROGRAM,
MINERALS MANAGEMENT SERVICE (7/9/99)
MULTI-OFFICE
99-I-438 AUDITORS REPORT ON DEPARTMENT OF THE INTERIOR
FINANCIAL REPORT FOR FISCAL YEARS 1998 AND 1997 (4/19/99)
99-I-531 VERIFICATION
OF THE FEDERAL AGENCIES' CENTRALIZED TRIAL-BALANCE DATA AS OF
SEPTEMBER 30, 1998, FOR THE DEPARTMENT OF THE INTERIOR (6/4/99)
99-T-700 TESTIMONY ON THE ROYALTY MANAGEMENT SYSTEM (8/6/99)
99-I-782 PROCESSING
NOTIFICATIONS FOR THE STRIPPER OIL WELL PROPERTY ROYALTY RATE
REDUCTION PROGRAM, MINERALS MANAGEMENT
SERVICE (8/31/99)
****$3,500,000
99-I-874 DEFERRED
MAINTENANCE, NATIONAL
PARK SERVICE, U.S. FISH AND WILDLIFE SERVICE, U.S. GEOLOGICAL
SURVEY, BUREAU OF INDIAN AFFAIRS, BUREAU OF LAND MANAGEMENT, AND
BUREAU OF RECLAMATION (9/28/99)
99-I-892 SELECTED
ASPECTS OF THE
ADMINISTRATION OF THE WORKERS' COMPENSATION
PROGRAM, DEPARTMENT OF THE INTERIOR (9/28/99)
NATIONAL PARK SERVICE
99-I-518 LAND ACQUISITION ACTIVITIES, NATIONAL PARK SERVICE
(5/28/99) *$2,601,700 & **$789,700
99-I-626 CONCESSION
CONTRACTING PROCEDURES,
NATIONAL PARK SERVICE
(6/30/99) ****$5,314,000
99-I-916 AUDITORS REPORT ON NATIONAL PARK SERVICE FINANCIAL
STATEMENTS FOR FISCAL
YEARS 1998 AND 1997
(9/17/99)
99-I-919 EMPLOYEE
HOUSING RENTAL INCOME, NATIONAL PARK SERVICE (9/30/99)
**$256,684 & ***$256,684
99-I-959 DEFERRED
MAINTENANCE, NATIONAL PARK SERVICE (9/30/99)
OFFICE OF THE SECRETARY
99-I-495 AUDITORS REPORT ON DEPARTMENT
OF THE INTERIOR
DEPARTMENTAL OFFICES FINANCIAL REPORT FOR FISCAL YEARS 1998 AND
1997 (5/12/99)
99-I-687 MANAGEMENT
ISSUES IDENTIFIED DURING AUDIT OF DEPARTMENTAL
OFFICES FINANCIAL
STATEMENTS FOR FISCAL YEARS 1998 AND 1997 (7/16/99)
99-I-924 ADMINISTRATIVE
APPEALS PROCESS OF THE INTERIOR BOARD OF LAND APPEALS, DEPARTMENT
OF THE INTERIOR (9/30/99)
99-I-938 IMPLEMENTATION OF RECOMMENDATIONS FOR IMPROVING
MAINFRAME COMPUTER POLICIES AND PROCEDURES AT THE ADMINISTRATIVE
SERVICE CENTER (9/30/99)
U.S. FISH AND WILDLIFE SERVICE
99-I-907 ACQUISITION OF
SELECTED FURNITURE AT THE DIVISION OF ENGINEERING, U.S. FISH AND
WILDLIFE SERVICE (9/30/99)
U.S. GEOLOGICAL SURVEY
99-I-688 MANAGEMENT
ISSUES IDENTIFIED DURING AUDIT OF U.S. GEOLOGICAL SURVEY
FINANCIAL STATEMENTS FOR FISCAL YEARS 1998 AND 1997 (7/16/99)
CONTRACT AND GRANT AUDITS
BUREAU OF LAND MANAGEMENT
99-E-556 TRW INFORMATION TECHNOLOGY
SERVICE, COSTS INCURRED FOR CALENDAR YEAR 1997
(6/9/99)
BUREAU OF
RECLAMATION
99-E-905 BURNS AND ROE SERVICES CORPORATION, LABOR FLOORCHECKS
FOR CALENDAR YEAR ENDED DECEMBER 31, 1999 (9/17/99)
99-E-906 BURNS AND ROE SERVICES CORPORATION,
COMPLIANCE WITH COST ACCOUNTING STANDARD 412, COMPOSITION AND
MEASUREMENT OF PENSION COST (9/17/99)
NATIONAL PARK
SERVICE
99-E-648 MJC ELECTRIC, INC., BILLINGS SUBMITTED UNDER NATIONAL
PARK SERVICE CONTRACT
NO. 1443CX160092007 (7/9/99)
99-E-778 LORD, AECK AND SARGENT, INC., COST PROPOSAL SUBMITTED
UNDER NATIONAL PARK
SERVICE CONTRACT
NO. 1443CX509098008 (8/18/99)
99-E-823 HARTRAMPF
ENGINEERING, INC., COST PROPOSAL SUBMITTED UNDER NATIONAL PARK
SERVICE CONTRACT
NO. 1443CX509098009 (8/27/99)
99-E-824 POND AND COMPANY, COST PROPOSAL SUBMITTED TO NATIONAL
PARK SERVICE UNDER CONTRACT
NO. 1443CX509098007 (8/27/99)
99-E-825 EDAW, INC.,
COST PROPOSAL SUBMITTED UNDER NATIONAL PARK
SERVICE CONTRACT
NO. 1443CX5509098006
(8/27/99)
U.S. FISH AND
WILDLIFE SERVICE
99-E-422 PROCONTROLS
CORPORATION, TERMINATION
SETTLEMENT PROPOSAL
SUBMITTED TO U.S. FISH AND WILDLIFE SERVICE UNDER CONTRACT
NO. 1448-601081-97-C039
(4/16/99)
99-E-559 U.S. FISH AND
WILDLIFE FEDERAL AID
GRANTS TO MONTANA DEPARTMENT OF FISH, WILDLIFE AND PARKS FOR 2
FISCAL YEARS ENDED JUNE 30, 1996 (6/11/99)
99-E-726 U.S. FISH AND
WILDLIFE SERVICE FEDERAL AID GRANTS TO NEBRASKA GAME AND PARK
COMMISSION FOR
2 FISCAL YEARS ENDED JUNE 30, 1997 (8/4/99)
99-E-727 U.S. FISH AND
WILDLIFE SERVICE GRANTS TO OREGON DEPARTMENT OF FISH AND WILDLIFE
FOR
2 FISCAL YEARS ENDED JUNE 30, 1996 (8/4/99)
99-E-728 U.S. FISH AND
WILDLIFE GRANTS TO PUERTO RICO DEPARTMENT OF NATURAL RESOURCES
FOR 2 FISCAL YEARS ENDED JUNE 30, 1996 (8/4/99)
99-E-729 U.S. FISH AND WILDLIFE SERVICE FEDERAL AID GRANTS TO
MISSISSIPPI DEPARTMENT OF WILDLIFE, FISHERIES AND PARKS FOR 2
FISCAL YEARS ENDED JUNE 30, 1997 (8/4/99)
99-E-736 LLOYD H.
KESSLER, INC., CLAIM FOR EQUITABLE ADJUSTMENT
SUBMITTED TO U.S. FISH
AND WILDLIFE SERVICE UNDER CONTRACT
NO. 1448-0001-98C013 (8/5/99)
99-E-904 RECREATIONAL
BOATING AND FISHING
FOUNDATION, COST PROPOSAL SUBMITTED TO U.S. FISH AND WILDLIFE
SERVICE UNDER COOPERATIVE AGREEMENT
NO. 1448-98210-99-J053
(9/16/99)
99-E-923 U.S. FISH AND WILDLIFE SERVICE FEDERAL AID GRANTS TO
IDAHO DEPARTMENT OF
FISH AND GAME FOR
2 FISCAL YEARS ENDED JUNE 30, 1997 (9/22/99)
99-E-925 U.S. FISH AND WILDLIFE SERVICE FEDERAL AID GRANTS TO
AMERICAN SAMOA DEPARTMENT OF MARINE AND WILDLIFE FOR
2 FISCAL YEARS ENDED JUNE 30, 1997 (9/22/99)
SINGLE AUDITS
BUREAU OF INDIAN AFFAIRS
99-A-401 TE-MOAK TRIBE OF WESTERN SHOSHONE BATTLE MOUNTAIN BAND
COUNCIL, FISCAL YEAR ENDED SEPTEMBER 30, 1997 (4/1/99)
99-A-402 SUMMIT LAKE
PAIUTE TRIBE, FISCAL YEAR ENDED
DECEMBER 31, 1996 (4/1/99) **$2,848
99-A-411 TOHONO O'ODHAM NATION, FISCAL YEAR ENDED
SEPTEMBER 30, 1995 (4/9/99) **$7,877
99-A-412 HAINES BOROUGH SCHOOL DISTRICT, FISCAL
YEAR ENDED JUNE 30, 1997
(4/9/99)
99-A-413 PINOLEVILLE
BAND OF POMO INDIANS OF THE PINOLEVILLE INDIAN RESERVATION,
FISCAL YEAR ENDED DECEMBER 31, 1996 (4/9/99)
99-A-414 BUENA VISTA
RANCHERIA BAND OF MEWUK INDIANS, FISCAL YEAR ENDED
DECEMBER 31, 1994 (4/9/99)
99-A-415 SWINOMISH
INDIAN TRIBAL
COMMUNITY,
FISCAL YEAR ENDED
DECEMBER 31, 1997 (4/9/99)
99-A-416 HOOPA VALLEY
TRIBE, FISCAL YEAR ENDED SEPTEMBER 30, 1997 (4/9/99)
99-A-417 LEUPP SCHOOLS,
INC., FISCAL YEAR ENDED
JUNE 30, 1996 (4/9/99)
99-A-418 NOATAK IRA
COUNCIL, FISCAL YEAR
ENDED SEPTEMBER 30, 1996 (4/9/99)
99-A-419 PAWNEE NATION
OF OKLAHOMA, FISCAL YEAR ENDED
DECEMBER 31, 1996 (4/9/99)
99-A-420 NATIVE VILLAGE
OF TYONEK, FISCAL YEAR
ENDED JUNE 30, 1996
(4/9/99) **$6,740
99-A-429 TOHONO O'ODHAM NATION, FISCAL YEAR ENDED
SEPTEMBER 30, 1996 (4/16/99) **$3,620
99-A-430 OMAHA TRIBE OF NEBRASKA, FISCAL YEAR ENDED
SEPTEMBER 30, 1996 (4/16/99)
99-A-431 LAS VEGAS
PAIUTE TRIBE, FISCAL
YEAR ENDED
DECEMBER 31, 1997 (4/16/99)
99-A-432 UNITED SIOUX
TRIBES OF SOUTH DAKOTA
DEVELOPMENT CORPORATION, FISCAL YEAR ENDED
SEPTEMBER 30, 1996 (4/16/99)
99-A-452 HANNAHVILLE
INDIAN COMMUNITY, FISCAL YEAR ENDED SEPTEMBER 30, 1997 (4/30/99)
99-A-453 LITTLE TRAVERSE BAY BANDS OF
ODAWA INDIANS, FISCAL
YEAR ENDED
DECEMBER 31, 1997 (4/30/99)
99-A-454 CHEYENNE RIVER SIOUX TRIBE, FISCAL YEAR ENDED
SEPTEMBER 30, 1997
(4/30/99)
99-A-461 PRAIRIE BAND OF POTAWATOMI INDIANS, FISCAL YEAR ENDED
DECEMBER 31, 1997 (5/5/99) **$40,022
99-A-462 CAHUILLA BAND OF INDIANS, FISCAL YEAR ENDED DECEMBER
31, 1993
(5/5/99)
99-A-463 CAHUILLA BAND OF INDIANS, FISCAL YEAR ENDED DECEMBER
31, 1994
(5/5/99)
99-A-464 CAHUILLA BAND OF INDIANS, FISCAL YEAR ENDED DECEMBER
31, 1995
(5/5/99)
99-A-465 CAHUILLA BAND OF INDIANS, FISCAL YEAR ENDED DECEMBER
31, 1996
(5/5/99) **$6,687
99-A-466 NATIVE VILLAGE OF KWINHAGAK, FISCAL YEAR ENDED JUNE
30, 1995 (5/5/99)
99-A-467 NATIVE VILLAGE
OF KWINHAGAK, FISCAL YEAR ENDED JUNE 30, 1996
(5/5/99)
99-A-468 SANDIA PUEBLO,
FISCAL YEAR ENDED
DECEMBER 31, 1997
(5/5/99)
99-A-469 ALASKA
INTER-TRIBAL COUNCIL,
FISCAL YEAR ENDED
DECEMBER 31, 1995
(5/5/99)
99-A-470 ALASKA
INTER-TRIBAL COUNCIL,
FISCAL YEAR ENDED
DECEMBER 31, 1996
(5/5/99)
99-A-471 PORT GAMBLE
S'KLALLAM TRIBE, FISCAL
YEAR ENDED
DECEMBER 31, 1997 (5/5/99)
99-A-472 PUEBLO OF
POJOAQUE, FISCAL YEAR
ENDED
SEPTEMBER 30, 1997
(5/5/99)
99-A-473 ORUTSARARMUIT
NATIVE COUNCIL, FISCAL
YEAR ENDED
DECEMBER 31, 1995 (5/7/99) **$107,838
99-A-474 ORUTSARARMUIT
NATIVE COUNCIL, FISCAL
YEAR ENDED
DECEMBER 31, 1996 (5/7/99) **$250,520
99-A-475 KUIGPAGMIUT,
INC., FISCAL YEAR ENDED
DECEMBER 31, 1993
(5/7/99)
99-A-476 WHITE EARTH
RESERVATION, FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (5/7/99)
99-A-477 KUIGPAGMIUT,
INC., FISCAL YEAR ENDED
DECEMBER 31, 1994 (5/7/99)
99-A-478 KUIGPAGMIUT,
INC., FISCAL YEAR ENDED
DECEMBER 31, 1995 (5/7/99)
99-A-479 KUIGPAGMIUT,
INC., FISCAL YEAR ENDED
DECEMBER 31, 1996 (5/7/99)
99-A-480 MINNESOTA
CHIPPEWA TRIBE, FISCAL
YEAR ENDED
SEPTEMBER 30, 1997 (5/7/99)
99-A-481 ST. CROIX
CHIPPEWA INDIANS OF WISCONSIN, FISCAL YEAR ENDED SEPTEMBER 30,
1997 (5/7/99)
99-A-483 TONTO-APACHE
TRIBE, FISCAL YEAR ENDED DECEMBER 31, 1995
(5/7/99) **$18,814
99-A-491 ELKO BAND
COUNCIL, FISCAL YEAR
ENDED SEPTEMBER 30, 1995 (5/14/99)
99-A-503 SAN CARLOS
APACHE TRIBE, FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (5/21/99)
99-A-504 WHITE SHIELD
SCHOOL, FISCAL YEAR ENDED JUNE 30, 1997 (5/21/99)
99-A-505 CONFEDERATED
TRIBES OF THE GRAND RONDE COMMUNITY OF OREGON, FISCAL ENDED
DECEMBER 31, 1997 (5/21/99)
99-A-506 MANDAREE
PUBLIC SCHOOL DISTRICT
NO. 36, FISCAL YEAR ENDED JUNE 30, 1997 (5/21/99)
99-A-507 ROSEBUD SIOUX TRIBE, FISCAL YEAR ENDED
SEPTEMBER 30, 1997
(5/21/99)
99-A-508 ASSOCIATION OF
VILLAGE COUNCIL
PRESIDENTS, INC., FISCAL YEAR ENDED
DECEMBER 31, 1997 (5/21/99)
99-A-509 SOUTHERN UTE INDIAN TRIBE, FISCAL YEAR ENDED
SEPTEMBER 30, 1997
(5/21/99)
99-A-510 COLLEGE OF THE MENOMINEE NATION, FISCAL YEAR ENDED
JUNE 30, 1997 (5/21/99)
99-A-511 TEMECULA BAND OF LUISENO MISSION INDIANS OF THE
PECHANGA
INDIAN RESERVATION,
FISCAL YEAR ENDED
SEPTEMBER 30, 1997
(5/21/99)
99-A-521 BUENA VISTA RANCHERIA BAND OF MEWUK INDIANS, FISCAL
YEAR ENDED
DECEMBER 31, 1995 (6/1/99)
99-A-524 MOUNT ADAMS SCHOOL DISTRICT NO. 209,
FISCAL YEAR ENDED AUGUST 31, 1997 (6/4/99)
99-A-525 PLEASANT POINT
PASSAMAQUODDY TRIBAL
COUNCIL, FISCAL YEAR ENDED SEPTEMBER 30, 1997 (6/4/99)
99-A-528 HWAL'BAY BA:J
ENTERPRISES, FISCAL YEAR ENDED
DECEMBER 31, 1997
(6/4/99)
99-A-529 SAGINAW
CHIPPEWA INDIAN TRIBE OF MICHIGAN, FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (6/4/99)
99-A-530 KAIBAB BAND OF PAIUTE INDIANS, FISCAL YEAR ENDED
DECEMBER 31, 1997 (6/4/99)
99-A-537 WINGATE BOARD OF EDUCATION, INC., FISCAL YEAR ENDED
JUNE 30, 1993 (6/5/99)
99-A-538 WINGATE BOARD OF EDUCATION, INC., FISCAL YEAR ENDED
JUNE 30, 1994 (6/5/99)
99-A-539 WINGATE BOARD OF EDUCATION, INC., FISCAL YEAR ENDED
JUNE 30, 1995 (6/5/99)
99-A-540 QUINAULT
INDIAN NATION, FISCAL
YEAR ENDED
SEPTEMBER 30, 1997 (6/5/99)
99-A-541 QUAPAW TRIBE
OF OKLAHOMA, FISCAL YEAR ENDED
SEPTEMBER 30, 1995 (6/5/99)
99-A-542 QUAPAW TRIBE
OF OKLAHOMA, FISCAL YEAR ENDED
SEPTEMBER 30, 1996 (6/5/99)
99-A-543 TABLE MOUNTAIN RANCHERIA BAND OF INDIANS, FISCAL YEAR
ENDED
DECEMBER 31, 1997 (6/5/99) **$19,585
99-A-544 NATIVE VILLAGE
OF EKLUTNA, FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (6/5/99)
99-A-545 SHONTO
GOVERNING BOARD OF
EDUCATION, INC., FISCAL
YEAR ENDED JUNE 30, 1997
(6/5/99)
99-A-546 HOONAH INDIAN
ASSOCIATION, FISCAL YEAR ENDED
DECEMBER 31, 1995 (6/5/99)
99-A-547 SAMISH TRIBAL
ORGANIZATION, FISCAL YEAR ENDED
DECEMBER 31, 1997 (6/5/99)
99-A-548 MECHOOPDA
INDIAN TRIBE OF CHICO
RANCHERIA, CALIFORNIA,
FISCAL YEAR ENDED
DECEMBER 31, 1997
(6/5/99)
99-A-549 LYTTON BAND OF POMO INDIANS, FISCAL YEAR ENDED
DECEMBER 31, 1997 (6/5/99)
99-A-550 PLEASANT POINT SCHOOL MAINE INDIAN EDUCATION, FISCAL
YEAR ENDED JUNE 30, 1997 (6/5/99)
99-A-551 SANTA ANA
PUEBLO, FISCAL YEAR ENDED SEPTEMBER 30, 1997 (6/5/99)
99-A-552 SAUK-SUIATTLE
INDIAN TRIBE, FISCAL YEAR ENDED
DECEMBER 31, 1997
(6/5/99)
99-A-553 BERING SEA
FISHERMEN'S ASSOCIATION,
FISCAL YEAR ENDED
JUNE 30, 1997 (6/5/99)
99-A-554 EASTERN
SHOSHONE TRIBE OF THE WIND RIVER RESERVATION,
FISCAL YEAR ENDED
DECEMBER 31, 1997
(6/4/99)
99-A-555 MENOMINEE
TRIBAL ENTERPRISES,
FISCAL YEAR ENDED
JUNE 30, 1997 (6/4/99)
99-A-561 AMERICAN
INSTITUTES FOR RESEARCH IN THE BEHAVIORAL SCIENCES, FISCAL YEAR
ENDED SEPTEMBER 30, 1997
(6/8/99)
99-A-573 MARANA UNIFIED SCHOOL DISTRICT NO. 6,
FISCAL YEAR ENDED
JUNE 30, 1997 (6/9/99)
99-A-575 MOORE
INDEPENDENT SCHOOL
DISTRICT NO. 2, FISCAL
YEAR ENDED JUNE 30, 1997
(6/9/99)
99-A-576 NOME CITY
SCHOOL DISTRICT, FISCAL
YEAR ENDED JUNE 30, 1997
(6/9/99)
99-A-578 NORTH SLOPE
BOROUGH SCHOOL DISTRICT, FISCAL YEAR ENDED JUNE 30, 1997
(6/10/99)
99-A-590 TOPPENISH
SCHOOL DISTRICT NO. 202,
FISCAL YEAR ENDED AUGUST 31, 1997 (6/14/99)
99-A-596 FOREST COUNTY
POTAWATOMI COMMUNITY,
FISCAL YEAR ENDED
SEPTEMBER 30, 1997
(6/17/99)
99-A-598 NORTHERN
PLAINS INTERTRIBAL COURT OF APPEALS, FISCAL YEAR ENDED SEPTEMBER
30, 1995 (6/17/99)
99-A-602 KODIAK AREA
NATIVE ASSOCIATION,
FISCAL YEAR ENDED
SEPTEMBER 30, 1997
(6/17/99)
99-A-603 KODIAK AREA
NATIVE ASSOCIATION,
FISCAL YEAR ENDED
SEPTEMBER 30, 1996
(6/17/99)
99-A-606 AGDAAGUX
TRIBAL COUNCIL, FISCAL
YEAR ENDED
SEPTEMBER 30, 1996 (6/17/99)
99-A-610 MENTASTA LAKE VILLAGE TRADITIONAL
COUNCIL, FISCAL YEAR
ENDED SEPTEMBER 30, 1993 (6/18/99) **$3,250
99-A-611 MENTASTA LAKE VILLAGE TRADITIONAL COUNCIL, FISCAL YEAR
ENDED SEPTEMBER 30, 1994 (6/18/99)
99-A-612 MENTASTA LAKE VILLAGE TRADITIONAL COUNCIL, FISCAL YEAR
ENDED SEPTEMBER 30, 1995 (6/18/99)
99-A-613 MENTASTA LAKE VILLAGE TRADITIONAL COUNCIL, FISCAL YEAR
ENDED SEPTEMBER 30, 1996 (6/18/99)
99-A-615 PORCUPINE
SCHOOL, FISCAL YEAR ENDED JUNE 30, 1997 (6/18/99)
99-A-616 HAVASUPAI
TRIBE, FISCAL YEAR ENDED SEPTEMBER 30, 1995 (6/18/99)
99-A-617 HAVASUPAI
TRIBE, FISCAL YEAR ENDED SEPTEMBER 30, 1996 (6/18/99)
99-A-637 JENA BAND OF CHOCTAW INDIANS, FISCAL YEAR ENDED
DECEMBER 31, 1997 (7/1/99)
99-A-638 DINE` BII
ASSOCIATION FOR
HANDICAPPED CITIZENS, INC., FISCAL YEAR ENDED JUNE 30, 1997
(7/1/99)
99-A-639 MENOMINEE
INDIAN TRIBE OF
WISCONSIN, FISCAL YEAR ENDED SEPTEMBER 30, 1997 (7/1/99)
99-A-640 ONEIDA TRIBE OF INDIANS OF WISCONSIN, FISCAL YEAR
ENDED SEPTEMBER 30, 1997 (7/1/99)
99-A-642 LOWER ELWHA S'KLALLAM TRIBE, FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (7/2/99)
99-A-643 POINT NO POINT TREATY COUNCIL, FISCAL
YEAR ENDED
DECEMBER 31, 1997 (7/2/99)
99-A-644 GUIDIVILLE
BAND OF POMO INDIANS, FISCAL YEAR ENDED
JULY 31, 1997 (7/2/99)
99-A-655 ACOMA PUEBLO, FISCAL YEAR ENDED DECEMBER 31, 1997
(7/16/99)
99-A-656 COCHITI
PUEBLO, FISCAL YEAR ENDED DECEMBER 31, 1997
(7/16/99)
99-A-657 SHOALWATER BAY INDIAN TRIBE, FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (7/16/99)
99-A-658 CHEMEHUEVI
INDIAN TRIBE, FISCAL YEAR ENDED
DECEMBER 31, 1997 (7/16/99)
99-A-659 NAVAJO NATION
AND RELATED TRIBAL
ENTITIES, FISCAL YEAR
ENDED SEPTEMBER 30, 1997
(7/16/99)
99-A-660 KAW NATION OF
OKLAHOMA, FISCAL YEAR
ENDED DECEMBER 31, 1997
(7/16/99)
99-A-661 CRAZY HORSE
SCHOOL, FISCAL YEAR ENDED JUNE 30, 1998 (7/16/99)
99-A-662 QUILEUTE
TRIBAL SCHOOL, FISCAL
YEAR ENDED JUNE 30, 1997
(7/16/99)
99-A-663 SKAGIT SYSTEM
COOPERATIVE, FISCAL YEAR ENDED
DECEMBER 31, 1997 (7/16/99) **$159,183
99-A-664
SHOSHONE-BANNOCK TRIBES, FISCAL YEAR ENDED SEPTEMBER 30, 1997
(7/16/99)
99-A-665 CONFEDERATED
TRIBES OF COOS, LOWER
UMPQUA AND SIUSLAW
INDIANS, FISCAL YEAR
ENDED DECEMBER 31, 1997 (7/16/99)
99-A-666 COLUMBIA RIVER INTER-TRIBAL FISH COMMISSION, FISCAL
YEAR ENDED
DECEMBER 31, 1997 (7/16/99)
99-A-667 TOHATCHI
SPECIAL EDUCATION AND
TRAINING CENTER, INC.,
FISCAL YEAR ENDED
DECEMBER 31, 1997
(7/16/99) **$117,678
99-A-668 NORTHWEST
INDIAN FISHERIES
COMMISSION, FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (7/16/99)
99-A-679 TUNICA-BILOXI
INDIANS, FISCAL YEAR
ENDED DECEMBER 31, 1997
(7/16/99)
99-A-680 LOVELOCK
PAIUTE TRIBE, FISCAL YEAR ENDED
DECEMBER 31, 1997 (7/16/99) **$4,400
99-A-681 MISSISSIPPI
BAND OF CHOCTAW INDIANS, FISCAL YEAR ENDED SEPTEMBER 30, 1997
(7/16/99)
99-A-683 GREAT LAKES
INTER-TRIBAL COUNCIL,
INC., FISCAL YEAR ENDED
JUNE 30, 1998 (7/16/99)
99-A-685 COCOPAH INDIAN TRIBE, FISCAL YEAR ENDED
DECEMBER 31, 1995 (7/16/99)
99-A-686 JOINT PROGRAMS OF THE SHOSHONE AND
ARAPAHO TRIBES OF THE WIND RIVER RESERVATION, FISCAL YEAR ENDED
DECEMBER 31, 1993
(7/16/99) **$2,212
99-A-713 INDEPENDENT
SCHOOL DISTRICT NO. 1, FISCAL YEAR ENDED
JUNE 30, 1997 (7/29/99)
99-A-715 BELCOURT
PUBLIC SCHOOL DISTRICT NO. 7, FISCAL YEAR ENDED JUNE 30, 1998
(7/29/99)
99-A-720 CROW TRIBE OF INDIANS, FISCAL YEAR ENDED SEPTEMBER 30,
1997 (7/30/99)
99-A-721 GILA RIVER
INDIAN COMMUNITY, FISCAL YEAR ENDED MARCH 31, 1998
(7/30/99)
99-A-722 INDIAN TOWNSHIP TRIBAL GOVERNMENT, FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (7/30/99)
99-A-723 SEMINOLE TRIBE OF FLORIDA, FISCAL YEAR
ENDED JUNE 30, 1997
(7/30/99)
99-A-755
SHOSHONE-PAIUTE TRIBES OF THE DUCK VALLEY INDIAN RESERVATION,
FISCAL YEAR ENDED SEPTEMBER 30, 1997
(8/13/99)
99-A-756 SPIRIT LAKE
TRIBE, FISCAL YEAR ENDED
SEPTEMBER 30, 1998
(8/13/99) **$84,364
99-A-757 FORT BELKNAP
INDIAN COMMUNITY, FISCAL YEAR ENDED SEPTEMBER 30, 1997 (8/13/99)
99-A-762 COCOPAH INDIAN
TRIBE, FISCAL YEAR ENDED
DECEMBER 31, 1996 (8/13/99)
99-A-764 KUSKOKWIM
NATIVE ASSOCIATION,
FISCAL YEAR ENDED
SEPTEMBER 30, 1996 (8/13/99)
99-A-765 COEUR D'ALENE
TRIBE, FISCAL YEAR ENDED
SEPTEMBER 30, 1995
(8/13/99)
99-A-766 THLOPTHLOCCO
TRIBAL TOWN, FISCAL YEAR ENDED
SEPTEMBER 30, 1995 (8/13/99)
99-A-767 BAHWETING
ANISHNABE SCHOOL, FISCAL YEAR ENDED
JUNE 30, 1998 (8/13/99)
99-A-768 AHMIUM
EDUCATION, INC., FISCAL
YEAR ENDED JUNE 30, 1997
(8/13/99)
99-A-769 FORT BIDWELL
INDIAN COMMUNITY COUNCIL, FISCAL YEAR ENDED SEPTEMBER 30, 1996
(8/13/99)
99-A-770 FALSE PASS
TRIBAL COUNCIL, FISCAL
YEAR ENDED
SEPTEMBER 30, 1996 (8/13/99)
99-A-785 NEW MEXICO
AZTEC MUNICIPAL SCHOOL DISTRICT NO. 2, FISCAL YEAR ENDED
JUNE 30, 1997 (8/19/99)
99-A-794 BROWNING
PUBLIC SCHOOLS, FISCAL
YEAR ENDED JUNE 30, 1997
(8/19/99)
99-A-804 D-Q UNIVERSITY, FISCAL YEAR ENDED
JUNE 30, 1996 (8/19/99)
99-A-816 YA-KA-AMA
INDIAN EDUCATION AND
DEVELOPMENT, INC., FISCAL YEAR ENDED SEPTEMBER 30, 1996
(8/25/99)
99-A-818 WHEELING, WEST VIRGINIA, FISCAL YEAR ENDED JUNE 30,
1997
(8/25/99)
99-A-819 STONE CHILD
COLLEGE, FISCAL YEAR
ENDED SEPTEMBER 30, 1997 (8/25/99)
99-A-826 LAC COURTE
OREILLES OJIBWA COMMUNITY COLLEGE, INC., FISCAL YEAR ENDED JUNE
30, 1996 (8/27/99)
99-A-827 LAC COURTE
OREILLES OJIBWA COMMUNITY COLLEGE, INC., FISCAL YEAR ENDED
JUNE 30, 1997 (8/27/99)
99-A-831 LEUPP SCHOOLS, INC., FISCAL YEAR ENDED JUNE 30, 1997
(8/27/99)
99-A-833 LUMMI INDIAN BUSINESS COUNCIL, FISCAL YEAR ENDED
DECEMBER 31, 1997 (8/27/99)
99-A-834 MESCALERO
APACHE TRIBE, FISCAL YEAR ENDED
SEPTEMBER 30, 1997
(8/27/99)
99-A-835 WA HE LUT
INDIAN SCHOOL, FISCAL YEAR ENDED JUNE 30, 1998 (8/27/99)
99-A-836 SANTEE SCHOOL DISTRICT NO. C-5, FISCAL YEAR ENDED
AUGUST 31,
1998 (8/27/99)
99-A-837 FLAGSTAFF
BORDERTOWN DORMITORY BOARD, INC., FISCAL YEAR
ENDED SEPTEMBER 30, 1997 (8/27/99)
99-A-839 SAN PASQUAL BAND OF MISSION INDIANS,
FISCAL YEAR ENDED
DECEMBER 31, 1997
(8/27/99)
99-A-841 STILLAGUAMISH
TRIBE OF INDIANS, FISCAL
YEAR ENDED
SEPTEMBER 30, 1998 (8/27/99)
99-A-843 NORTHERN
PLAINS INTERTRIBAL COURT OF APPEALS, FISCAL YEAR ENDED
SEPTEMBER 30, 1996 (8/27/99)
99-A-844 CATAWBA INDIAN NATION, FISCAL YEAR ENDED DECEMBER 31,
1994 (8/27/99)
99-A-845 CATAWBA INDIAN NATION, FISCAL YEAR ENDED DECEMBER 31,
1995 (8/27/99) **$12,261
99-A-881 POTTER VALLEY
LITTLE LAKE POMO TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1992 (9/10/99)
99-A-882 POTTER VALLEY
LITTLE LAKE POMO TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1993 (9/10/99)
99-A-884 POTTER VALLEY
LITTLE LAKE POMO TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1994 (9/10/99)
99-A-885 POTTER VALLEY
LITTLE LAKE POMO TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1995 (9/10/99)
99-A-886 RIVERSIDE-SAN
BERNARDINO COUNTY INDIAN HEALTH, INC., FISCAL YEAR ENDED DECEMBER
31, 1996 (9/10/99)
99-A-887 KLAMATH
TRIBES, FISCAL YEAR ENDED DECEMBER 31, 1997
(9/10/99)
99-A-888 ONEIDA TRIBE
OF INDIANS OF WISCONSIN, FISCAL YEAR ENDED SEPTEMBER 30, 1998
(9/10/99)
99-A-889 HUALAPAI
TRIBE, FISCAL YEAR ENDED DECEMBER 31, 1997
(9/10/99) **$28,864
99-A-890 HOPI
JUNIOR/SENIOR HIGH
SCHOOL, FISCAL YEAR ENDED JUNE 30, 1998 (9/10/99)
99-A-933 JOINT PROGRAMS
OF THE SHOSHONE AND
ARAPAHO TRIBES OF THE
WIND RIVER RESERVATION,
FISCAL YEAR ENDED
DECEMBER 31, 1994 (9/24/99)
99-A-934 JOINT PROGRAMS
OF THE SHOSHONE AND
ARAPAHO TRIBES OF THE
WIND RIVER RESERVATION,
FISCAL YEAR ENDED
DECEMBER 31, 1995 (9/24/99)
99-A-935 JOINT PROGRAMS
OF THE SHOSHONE AND
ARAPAHO TRIBES OF THE
WIND RIVER RESERVATION,
FISCAL YEAR ENDED
DECEMBER 31, 1996
(9/24/99)
99-A-936 NORTHERN
ARAPAHOE TRIBE OF
INDIANS, FISCAL YEAR
ENDED DECEMBER 31, 1996 (9/24/99)
99-A-941 WINGATE HIGH SCHOOL BOARD OF EDUCATION, FISCAL YEAR
ENDED JUNE 30, 1996 (9/24/99)
99-A-942 INDEPENDENT
SCHOOL DISTRICT NO. 1, FISCAL YEAR ENDED
JUNE 30, 1998 (9/24/99)
99-A-943 TODD COUNTY SCHOOL DISTRICT NO. 66-1,
FISCAL YEAR ENDED
JUNE 30, 1998 (9/24/99)
99-A-946 SCOTTS VALLEY BAND OF POMO INDIANS,
FISCAL YEAR ENDED
DECEMBER 31, 1997
(9/24/99)
99-A-947 DIBE YAZHI
HABITIIN OLTA, INC.,
FISCAL YEAR ENDED
JUNE 30, 1997 (9/24/99)
99-A-961 NORTH FORK
MONO RANCHERIA, FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (9/30/99)
99-A-965 NORTHERN
CHEYENNE TRIBAL SCHOOLS, FISCAL YEAR ENDED JUNE 30, 1997
(9/30/99) **$42,724
99-A-966 NATIVE VILLAGE
OF TYONEK, FISCAL YEAR
ENDED JUNE 30, 1997
(9/30/99)
99-A-968 PUEBLO OF SAN
JUAN BOARD OF EDUCATION, FISCAL YEAR ENDED JUNE 30, 1998
(9/30/99)
99-A-974 ROUND VALLEY
INDIAN TRIBES, FISCAL
YEAR ENDED
DECEMBER 31, 1997 (9/30/99)
99-A-975 KETCHIKAN
GATEWAY BOROUGH, FISCAL YEAR ENDED
JUNE 30, 1998 (9/30/99)
BUREAU OF LAND MANAGEMENT
99-A-589 WASATCH
COUNTY, UTAH, FISCAL YEAR ENDED
DECEMBER 31, 1997 (6/14/99)
99-A-593 WEST VIRGINIA,
FISCAL YEAR ENDED
JUNE 30, 1997 (6/15/99)
99-A-594 MORGAN COUNTY FISCAL COURT, KENTUCKY, FISCAL YEAR
ENDED
JUNE 30, 1997 (6/17/99)
99-A-604 MILLARD
COUNTY, UTAH, FISCAL YEAR ENDED
DECEMBER 31, 1997 (6/17/99)
99-A-605 CALHOUN
COUNTY, ILLINOIS, FISCAL
YEAR ENDED AUGUST 31,
1997 (6/17/99)
99-A-669 ADAMS COUNTY,
WASHINGTON, FISCAL YEAR ENDED
DECEMBER 31, 1997 (7/16/99)
99-A-671 ROOSEVELT
COUNTY, MONTANA, FISCAL YEAR ENDED
JUNE 30, 1997 (7/16/99)
99-A-676 DAWSON COUNTY, MONTANA, FISCAL YEAR ENDED
JUNE 30, 1997 (7/16/99)
99-A-711 COWLITZ
COUNTY, WASHINGTON,
FISCAL YEAR ENDED
DECEMBER 31, 1997
(7/29/99)
99-A-744 KING COUNTY,
WASHINGTON, FISCAL YEAR ENDED
DECEMBER 31, 1996 (8/3/99)
99-A-745 HENDERSON
COUNTY, ILLINOIS, FISCAL
YEAR ENDED
NOVEMBER 30, 1997 (8/6/99)
99-A-746 KITTITAS
COUNTY, WASHINGTON,
FISCAL YEAR ENDED
DECEMBER 31, 1996
(8/3/99)
99-A-748 JUAB COUNTY,
UTAH, FISCAL YEAR ENDED DECEMBER 31, 1997
(8/11/99)
99-A-749 IDAHO STATE
UNIVERSITY, FISCAL YEAR
ENDED JUNE 30, 1997
(8/11/99)
99-A-750 EL DORADO
COUNTY, CALIFORNIA,
FISCAL YEAR ENDED
JUNE 30, 1997 (8/12/99)
99-A-761 LINCOLN
COUNTY, WASHINGTON, FISCAL YEAR ENDED DECEMBER 31, 1997
(8/13/99)
99-A-795 BARTLESVILLE
SCHOOL DISTRICT NO. I-30, FISCAL YEAR ENDED
JUNE 30, 1997 (8/20/99)
99-A-798 MERCER COUNTY, ILLINOIS, FISCAL YEAR ENDED
NOVEMBER 30, 1997
(8/20/99)
99-A-806 LINCOLN
COUNTY, WASHINGTON,
FISCAL YEAR ENDED
DECEMBER 31, 1996
(8/19/99)
99-A-838 MADERA COUNTY, CALIFORNIA, FISCAL YEAR ENDED
JUNE 30, 1997 (8/27/99)
99-A-939 OKANOGAN
COUNTY, WASHINGTON,
FISCAL YEAR ENDED
DECEMBER 31, 1996
(9/24/99)
99-A-970 HENDERSON
COUNTY, ILLINOIS, FISCAL YEAR ENDED
NOVEMBER 30, 1998 (9/30/99)
99-A-971 MCCORMICK
COUNTY, SOUTH CAROLINA, FISCAL YEAR ENDED JUNE 30, 1998 (9/30/99)
BUREAU OF RECLAMATION
99-A-427 WEST
RIVER/LYMAN-JONES RURAL WATER SYSTEMS, INC., FISCAL YEAR ENDED
DECEMBER 31, 1997
(4/16/99)
99-A-501 EASTERN
MUNICIPAL WATER DISTRICT, FISCAL YEAR ENDED JUNE 30, 1997
(5/21/99)
99-A-502 AMERICAN
FARMLAND TRUST, FISCAL
YEAR ENDED
SEPTEMBER 30, 1997 (5/21/99)
99-A-526 SWEETWATER
AUTHORITY, FISCAL YEAR
ENDED JUNE 30, 1998 (6/4/99)
99-A-584 PHOENIX,
ARIZONA, FISCAL YEAR
ENDED JUNE 30, 1997
(6/10/99)
99-A-597 TALENT
IRRIGATION DISTRICT,
FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (6/17/99)
99-A-675 SAN DIEGO,
CALIFORNIA, FISCAL YEAR
ENDED JUNE 30, 1997 (7/16/99)
99-A-684 WEBER BASIN
WATER CONSERVANCY
DISTRICT, FISCAL YEAR
ENDED JUNE 30, 1998
(7/16/99)
99-A-752 BURLEIGH WATER USERS COOPERATIVE, FISCAL
YEAR ENDED
DECEMBER 31, 1997 (8/12/99)
99-A-753 METROPOLITAN
WATER DISTRICT OF
SOUTHERN CALIFORNIA,
FISCAL YEAR ENDED
JUNE 30, 1997 (8/13/99)
99-A-754 EASTERN
MUNICIPAL WATER DISTRICT, FISCAL YEAR ENDED JUNE 30, 1998
(8/13/99)
99-A-799 NORTH DAKOTA
RURAL WATER SYSTEMS
ASSOCIATION, FISCAL YEAR ENDED
DECEMBER 31, 1997 (8/20/99)
99-A-812 PHILADELPHIA,
PENNSYLVANIA, FISCAL YEAR ENDED JUNE 30, 1996
(8/24/99)
99-A-846 METROPOLITAN
WATER DISTRICT OF
SOUTHERN CALIFORNIA, FISCAL YEAR ENDED
JUNE 30, 1998 (8/27/99)
99-A-847 LOWER RIO
GRANDE VALLEY DEVELOPMENT
COUNCIL, FISCAL YEAR ENDED DECEMBER 31, 1997
(8/27/99)
99-A-948 GLENN-COLUSA
IRRIGATION DISTRICT,
FISCAL YEAR ENDED
SEPTEMBER 30, 1998
(9/24/99)
INSULAR AREAS
Commonwealth of the Northern Mariana Islands
99-A-738 COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS PUBLIC
SCHOOL SYSTEM, FISCAL YEAR ENDED SEPTEMBER 30,1996 (8/9/99)
**$234,194
99-A-880 COMMONWEALTH
PORTS AUTHORITY, FISCAL YEAR ENDED SEPTEMBER 30, 1998 (9/10/99)
Federated States of Micronesia
Chuuk
99-A-436 CHUUK
ORGANIZATION FOR
COMMUNITY ACTION, FISCAL YEAR ENDED SEPTEMBER 30, 1994 (4/19/99)
99-A-460 CHUUK
ORGANIZATION FOR
COMMUNITY ACTION, FISCAL YEAR ENDED SEPTEMBER 30, 1995 (5/4/99)
Guam
99-A-451 GUAM
HUMANITIES COUNCIL,
FISCAL YEAR ENDED OCTOBER 31, 1996 (4/28/99)
99-A-678 UNIVERSITY OF GUAM, FISCAL YEAR ENDED SEPTEMBER 30,
1998 (7/16/99)
99-A-830 SANCTUARY,
INCORPORATED, FISCAL YEAR ENDED
SEPTEMBER 30, 1998 (8/27/99)
Republic of the Marshall Islands
99-A-421 COLLEGE OF THE MARSHALL ISLANDS, FISCAL YEAR ENDED
SEPTEMBER 30, 1996 (4/14/99)
Republic of Palau
99-A-636 PALAU
COMMUNITY COLLEGE, FISCAL YEAR ENDED SEPTEMBER 30, 1997
(6/28/99)**$47,314
99-A-960 PALAU
COMMUNITY ACTION AGENCY, FISCAL YEAR ENDED SEPTEMBER 30, 1997
(9/30/99)
U. S. Virgin Islands
99-A-893 VIRGIN ISLANDS
PORT AUTHORITY, FISCAL YEAR ENDED
SEPTEMBER 30, 1998 (9/10/99)
NATIONAL BIOLOGICAL SERVICE
99-A-574 MISSOURI
BOTANICAL GARDEN, FISCAL YEAR ENDED DECEMBER 31, 1997 (6/9/99)
NATIONAL PARK SERVICE
99-A-522 BEXAR COUNTY, TEXAS, FISCAL YEAR ENDED SEPTEMBER 30,
1997 (6/4/99)
99-A-527 COOSA VALLEY REGIONAL DEVELOPMENT
CENTER, FISCAL YEAR ENDED JUNE 30, 1997 (6/4/99)
99-A-558 GRAND RAPIDS, MICHIGAN, FISCAL YEAR
ENDED JUNE 30, 1997
(6/8/99)
99-A-580 NEW IBERIA,
LOUISIANA, FISCAL YEAR ENDED OCTOBER 31, 1997
(6/10/99)
99-A-583 RAILROADERS
MEMORIAL MUSEUM, INC., FISCAL YEAR ENDED DECEMBER 31, 1997
(6/10/99)
99-A-587 STEEL INDUSTRY HERITAGE CORPORATION,
FISCAL YEAR ENDED
DECEMBER 31, 1997
(7/9/99)
99-A-591 WASHTENAW
COUNTY, MICHIGAN, FISCAL YEAR ENDED DECEMBER 31, 1997 (6/15/99)
99-A-682 MINNESOTA
HISTORICAL SOCIETY,
FISCAL YEAR ENDED
JUNE 30, 1998 (7/16/99)
99-A-712 ANN ARBOR,
MICHIGAN, FISCAL YEAR ENDED JUNE 30, 1997 (7/29/99)
99-A-751 GREENSBORO,
NORTH CAROLINA, FISCAL YEAR ENDED JUNE 30, 1997 (8/12/99)
99-A-758 OHIO STATE
UNIVERSITY, FISCAL YEAR ENDED JUNE 30, 1998 (8/13/99)
99-A-760 GRANDVIEW
SCHOOL DISTRICT
NO. 116/200, FISCAL YEAR
ENDED AUGUST 31, 1997 (8/13/99)
99-A-786 MISSION,
TEXAS, FISCAL YEAR ENDED SEPTEMBER 30, 1997 (8/19/99)
99-A-787 MARTIN LUTHER
KING, JR., CENTER FOR
NONVIOLENT SOCIAL CHANGE, INC., FISCAL YEAR ENDED JUNE 30, 1997
(8/20/99)
99-A-790 STAYTON,
OREGON, FISCAL YEAR ENDED JUNE 30, 1997 (8/20/99)
99-A-791 OPELOUSAS,
LOUISIANA, FISCAL YEAR
ENDED AUGUST 31, 1997
(8/19/99)
99-A-792 LAFAYETTE
CITY PARISH CONSOLIDATED
GOVERNMENT, FISCAL YEAR ENDED OCTOBER 31, 1997 (8/20/99)
99-A-802 UNIVERSITY OF
GEORGIA, FISCAL YEAR
ENDED JUNE 30, 1997
(8/20/99)
99-A-811 TACOMA,
WASHINGTON, FISCAL YEAR ENDED
DECEMBER 31, 1996 (8/24/99)
99-A-820 SPRINGFIELD
LIBRARY AND MUSEUMS
ASSOCIATION, FISCAL YEAR ENDED JUNE 30, 1997 (8/25/99)
99-A-821 ORANGE COUNTY, CALIFORNIA, FISCAL YEAR ENDED JUNE 30,
1997 (8/25/99)
99-A-840 MARICOPA
COUNTY, ARIZONA, FISCAL YEAR ENDED JUNE 30, 1998 (8/27/99)
99-A-842 NEW MEXICO
OFFICE OF CULTURAL
AFFAIRS, FISCAL YEAR
ENDED JUNE 30, 1997
(8/27/99)
99-A-940 COPPER RIVER
NATIVE ASSOCIATION, INC., FISCAL YEAR ENDED
SEPTEMBER 30, 1997
(9/24/99)
OFFICE OF THE SECRETARY
99-A-599 LEHIGH
UNIVERSITY, FISCAL YEAR
ENDED JUNE 30, 1997
(6/17/99)
99-A-601 WASHINGTON
UNIVERSITY, FISCAL YEAR
ENDED JUNE 30, 1997
(6/17/99)
99-A-815 OKLAHOMA STATE UNIVERSITY, FISCAL YEAR ENDED JUNE 30,
1997 (8/25/99)
99-A-817 TEMPE,
ARIZONA, FISCAL YEAR
ENDED JUNE 30, 1997
(8/25/99)
OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT
99-A-670 SHERIDAN,
WYOMING, FISCAL YEAR
ENDED JUNE 30, 1997
(7/16/99)
99-A-759 UNIVERSITY OF
WYOMING, FISCAL YEAR
ENDED JUNE 30, 1997
(8/13/99)
99-A-789 PENNSYLVANIA,
FISCAL YEAR ENDED
JUNE 30, 1997 (8/20/99)
U.S. BUREAU OF MINES
99-A-579 NATIONAL
ACADEMY OF SCIENCES,
FISCAL YEAR ENDED
JUNE 30, 1997 (6/10/99)
99-A-595 UNIVERSITY OF
MINNESOTA, FISCAL YEAR
ENDED JUNE 30, 1997 (6/17/99)
U.S. FISH AND
WILDLIFE SERVICE
99-A-557 IBERVILLE
PARISH COUNCIL, FISCAL YEAR ENDED
DECEMBER 31, 1997 (6/4/99)
99-A-563 DELAWARE,
FISCAL YEAR ENDED
JUNE 30, 1997 (6/8/99)
99-A-572 LAKE COUNTY, FLORIDA, FISCAL YEAR ENDED SEPTEMBER 30,
1997 (6/9/99)
99-A-577 NORTHERN
MICHIGAN UNIVERSITY, FISCAL YEAR ENDED
JUNE 30, 1997 (6/10/99)
99-A-586 SAN DIEGO
ASSOCIATION OF
GOVERNMENTS, FISCAL YEAR ENDED JUNE 30, 1997
(6/10/99)
99-A-592 WISCONSIN,
FISCAL YEAR ENDED
JUNE 30, 1997 (6/15/99)
99-A-600 UNIVERSITY OF NEBRASKA, FISCAL YEAR ENDED JUNE 30,
1997 (6/17/99)
99-A-607 RHODE ISLAND AND PROVIDENCE
PLANTATIONS, FISCAL YEAR ENDED JUNE 30, 1998 (6/17/99)
99-A-614 SOUTH
CAROLINA, FISCAL YEAR ENDED JUNE 30, 1997
(6/18/99)
99-A-632 OKLAHOMA,
FISCAL YEAR ENDED
JUNE 30, 1997 (6/24/99)
99-A-634 MISSISSIPPI,
FISCAL YEAR ENDED
JUNE 30, 1997 (6/24/99)
99-A-652 TENNESSEE,
FISCAL YEAR ENDED
JUNE 30, 1997 (7/16/99)
99-A-674 ARCHBOLD
EXPEDITIONS, FISCAL YEAR ENDED
DECEMBER 31, 1997 (7/16/99)
99-A-747 IDAHO, FISCAL
YEAR ENDED JUNE 30, 1997 (8/11/99) **$120,000
99-A-763 ATLANTIC
STATES MARINE FISHERIES COMMISSION, FISCAL YEAR ENDED JUNE 30,
1997 (8/13/99)
99-A-788 NEW JERSEY,
FISCAL YEAR ENDED
JUNE 30, 1997 (8/20/99)
99-A-796 CHEROKEE,
IOWA, FISCAL YEAR ENDED JUNE 30, 1997 (8/20/99)
99-A-797 LYON COUNTY,
IOWA, FISCAL YEAR ENDED JUNE 30, 1997 (8/20/99)
99-A-801 GEORGIA,
FISCAL YEAR ENDED
JUNE 30, 1997 (8/20/99)
99-A-805 DUNN COUNTY,
WISCONSIN, FISCAL YEAR
ENDED DECEMBER 31, 1996 (8/19/99)
99-A-814 ST. LUCIE
COUNTY, FLORIDA, FISCAL
YEAR ENDED
SEPTEMBER 30, 1997 (8/25/99)
99-A-828 MASSACHUSETTS, FISCAL YEAR ENDED
JUNE 30, 1997 (8/26/99)
99-A-829 UNIVERSITY OF
MASSACHUSETTS, FISCAL
YEAR ENDED JUNE 30, 1997
(8/26/99)
99-A-832 UTAH, FISCAL
YEAR ENDED JUNE 30, 1998
(8/27/99) **$25,097
99-A-945 NEVADA, FISCAL
YEAR ENDED JUNE 30, 1998
(9/24/99)
99-A-949 FLORIDA, FISCAL YEAR ENDED JUNE 30, 1998 (9/24/99)
99-A-963 NEBRASKA, FISCAL YEAR ENDED
JUNE 30, 1998 (9/30/99)
99-A-964 ATLANTIC
STATES MARINE FISHERIES COMMISSION, FISCAL YEAR ENDED JUNE 30,
1998 (9/30/99)
99-A-967 TRUMAN STATE
UNIVERSITY, FISCAL YEAR
ENDED JUNE 30, 1997 (9/30/99)
99-A-969 CHEROKEE,
IOWA, FISCAL YEAR ENDED JUNE 30, 1998 (9/30/99)
U.S. GEOLOGICAL SURVEY
99-A-523 CALIFORNIA
STATE UNIVERSITY,
SACRAMENTO FOUNDATION,
FISCAL YEAR ENDED
JUNE 30, 1997 (6/4/99)
99-A-562 CENTRAL UNITED STATES EARTHQUAKE
CONSORTIUM, FISCAL YEAR ENDED
DECEMBER 31, 1997
(6/8/99)
99-A-633 INSTITUTE OF ECOSYSTEM STUDIES, INC.,
FISCAL YEAR ENDED
JUNE 30, 1997 (6/24/99)
99-A-672 WOODS HOLE OCEANOGRAPHIC
INSTITUTION, FISCAL YEAR ENDED
DECEMBER 31, 1997
(7/16/99)
99-A-673 ACADEMY OF NATURAL SCIENCES OF
PHILADELPHIA, FISCAL YEAR ENDED
DECEMBER 31, 1997 (7/16/99)
99-A-714 AMERICAN
MUSEUM OF NATURAL
HISTORY, FISCAL YEAR ENDED JUNE 30, 1998 (7/29/99)
99-A-793 AMERICAN
MUSEUM OF NATURAL
HISTORY, FISCAL YEAR
ENDED JUNE 30, 1997
(8/20/99)
99-A-944 WASHINGTON
UNIVERSITY, FISCAL YEAR ENDED JUNE 30, 1998 (9/24/99)
NON-DEPARTMENT OF THE INTERIOR
99-A-719 PUERTO RICO
OFFICE OF YOUTH AFFAIRS, FISCAL YEAR ENDED JUNE 30, 1998
(7/29/99)
INDIRECT COST PROPOSALS
BUREAU OF INDIAN AFFAIRS
99-P-403 SHINGLE
SPRINGS BAND OF MIWOK
INDIANS, FISCAL YEAR
ENDED DECEMBER 31, 1998 (4/1/99) *$33,844
99-P-405 SHINGLE
SPRINGS BAND OF MIWOK INDIANS, FISCAL YEAR ENDED DECEMBER 31,
1999 (4/1/99) *$617
99-P-406 PAWNEE TRIBE
OF OKLAHOMA, FISCAL YEAR ENDED
DECEMBER 30, 1993 (4/7/99)
99-P-407 PAWNEE TRIBE
OF OKLAHOMA, FISCAL YEAR ENDED
DECEMBER 31, 1994 (4/7/99)
99-P-408 PAWNEE TRIBE
OF OKLAHOMA, FISCAL YEAR ENDED
DECEMBER 31, 1997 (4/7/99) *$72,353
99-P-409 PAWNEE TRIBE
OF OKLAHOMA, FISCAL YEAR ENDED
DECEMBER 31, 1998 (4/7/99)
99-P-410 PAWNEE TRIBE
OF OKLAHOMA, FISCAL YEAR ENDED
DECEMBER 31, 1999 (4/7/99)
99-P-425 COMANCHE
INDIAN TRIBE, FISCAL YEAR ENDED SEPTEMBER 30, 1998 (4/14/99)
*$210,869
99-P-426 PUEBLO OF
SANTO DOMINGO, FISCAL
YEAR ENDED SEPTEMBER 30, 1999 (4/14/99)
99-P-433 BATTLE MOUNTAIN BAND COUNCIL OF THE TE-MOAK TRIBE OF
WESTERN SHOSHONE, FISCAL YEAR ENDED SEPTEMBER 30, 1998 (4/16/99)
*$13,155
99-P-434 AROOSTOOK BAND OF MICMACS, FISCAL YEAR ENDED DECEMBER
31, 1998
(4/16/99) *$45,350
99-P-437 ROCK POINT
COMMUNITY SCHOOL, FISCAL YEAR ENDED
JUNE 30, 1999 (4/19/99)
99-P-442 SITKA TRIBE OF ALASKA, FISCAL YEAR ENDED DECEMBER 31,
1998
(4/20/99)
99-P-443 SITKA TRIBE OF ALASKA, FISCAL YEAR ENDED DECEMBER 31,
1997
(4/20/99) *$122,978
99-P-444 COOK INLET
TRIBAL COUNCIL, INC., FISCAL YEAR ENDED SEPTEMBER 30, 1999
(4/20/99)
99-P-445 CONFEDERATED
TRIBES OF THE CHEHALIS
RESERVATION, FISCAL YEAR ENDED DECEMBER 31, 1998 (4/20/99)
99-P-447 DUCKWATER
SHOSHONE TRIBE, FISCAL YEAR ENDED DECEMBER 31, 1998 (4/23/99)
*$43,444
99-P-448 DUCKWATER
SHOSHONE TRIBE, FISCAL YEAR ENDED
DECEMBER 31, 1999 (4/23/99)
99-P-449 DUCKWATER
SHOSHONE TRIBE, FISCAL YEAR ENDED
DECEMBER 31, 1997
(4/23/99)
99-P-450 DUCKWATER
SHOSHONE TRIBE, FISCAL YEAR ENDED
DECEMBER 31, 1996 (4/23/99) *$10,164
99-P-459 GREAT LAKES INDIAN FISH AND WILDLIFE COMMISSION,
FISCAL YEAR ENDED DECEMBER 31, 1999 (4/30/99) *$15,648
99-P-482 MAINE INDIAN EDUCATION, FISCAL YEAR ENDED JUNE 30,
1997 (5/7/99)
99-P-485 NATIVE VILLAGE OF GAMBELL, FISCAL YEAR ENDED
DECEMBER 31, 1998
(5/10/99) *$6,470
99-P-486 CONFEDERATED
TRIBES OF THE GRAND RONDE COMMUNITY OF OREGON, FISCAL YEAR ENDED
DECEMBER 31, 1998
(5/10/99) *$355,535
99-P-490 JICARILLA
APACHE TRIBE, FISCAL YEAR ENDED
DECEMBER 31,1998 (5/11/99) *$841,064
99-P-492 NATIVE VILLAGE
OF BARROW, FISCAL YEAR
ENDED DECEMBER 31, 1997
(5/12/99)
99-P-493 NATIVE VILLAGE OF BARROW, FISCAL YEAR ENDED DECEMBER
31, 1998
(5/12/99) *$7,060
99-P-494 NATIVE VILLAGE OF BARROW, FISCAL YEAR ENDED DECEMBER
31, 1999
(5/12/99) *$127,835
99-P-512 ELK VALLEY
RANCHERIA, FISCAL YEAR ENDED
DECEMBER 31, 1998
(5/25/99) *$12,395
99-P-515 RAMAH NAVAJO
CHAPTER, FISCAL YEAR
ENDED DECEMBER 31, 1995 (5/26/99)
99-P-516 RAMAH NAVAJO
CHAPTER, FISCAL YEAR
ENDED DECEMBER 31, 1997 (5/26/99)
99-P-517 RAMAH NAVAJO
CHAPTER, FISCAL YEAR
ENDED DECEMBER 31, 1998 (5/26/99)
99-P-532 WALKER RIVER
PAIUTE TRIBE, FISCAL YEAR ENDED
DECEMBER 31, 1998 (6/2/99)
99-P-533 WALKER RIVER
PAIUTE TRIBE, FISCAL YEAR ENDED
DECEMBER 31, 1999 (6/2/99) *$79,028
99-P-560 KEWEENAW BAY INDIAN COMMUNITY, FISCAL YEAR ENDED
SEPTEMBER 30, 1999 (6/8/99) *$30,510
99-P-564 SPOKANE TRIBE
OF INDIANS, FISCAL YEAR
ENDED SEPTEMBER 30, 1997 (6/8/99) *$13,131
99-P-565 SPOKANE TRIBE
OF INDIANS, FISCAL YEAR
ENDED SEPTEMBER 30, 1998 (6/8/99) *$210,823
99-P-566 SPOKANE TRIBE
OF INDIANS, FISCAL YEAR
ENDED SEPTEMBER 30, 1999 (6/8/99)
99-P-568 MENTASTA LAKE VILLAGE TRADITIONAL
COUNCIL, FISCAL YEAR ENDED SEPTEMBER 30, 1995 (6/8/99)
99-P-569 MENTASTA LAKE VILLAGE TRADITIONAL
COUNCIL, FISCAL YEAR ENDED SEPTEMBER 30, 1996 (6/8/99)
99-P-570 MENTASTA TRADITIONAL COUNCIL, FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (6/8/99)
99-P-571 MENTASTA TRADITIONAL COUNCIL, FISCAL YEAR ENDED
SEPTEMBER 30, 1998 (6/8/99)
99-P-618 PRIBILOF ISLAND ALUET COMMUNITY OF GEORGE ISLAND,
FISCAL YEAR ENDED SEPTEMBER 30, 1999 (6/18/99) *$23,719
99-P-619 RENO-SPARKS
INDIAN COLONY, FISCAL YEAR ENDED
DECEMBER 31, 1998 (6/18/99)
99-P-620 RENO-SPARKS
INDIAN COLONY, FISCAL YEAR ENDED
DECEMBER 31, 1999 (6/18/99)
99-P-621 LYTTON BAND OF POMO INDIANS, FISCAL YEAR ENDED
DECEMBER 31, 1998 (6/22/99) *$12,231
99-P-622 LYTTON BAND OF POMO INDIANS, FISCAL YEAR ENDED
DECEMBER 31, 1999 (6/22/99)
99-P-624 CONFEDERATED
TRIBES OF SILETZ INDIANS, FISCAL YEAR ENDED DECEMBER 31, 1998
(6/22/99)
99-P-625 CONFEDERATED
TRIBES OF SILETZ RESERVATION, FISCAL
YEAR ENDED
DECEMBER 31, 1999 (6/22/99) *$82,418
99-P-631 OMAHA TRIBE OF
NEBRASKA FISCAL YEAR
ENDED SEPTEMBER 30, 1997 (6/24/99) *$287,233
99-P-645
ALABAMA-COUSHATTA INDIAN TRIBE, FISCAL YEAR ENDED
DECEMBER 31, 1998 (7/8/99)
99-P-646
ALABAMA-COUSHATTA INDIAN TRIBE, FISCAL YEAR ENDED
DECEMBER 31, 1999 (7/8/99)
99-P-649 LAC COURTE
OREILLES TRIBAL GOVERNING BOARD, FISCAL YEAR ENDED SEPTEMBER 30,
1999
(7/9/99)
99-P-650 FOND DU LAC
BAND OF LAKE SUPERIOR
CHIPPEWA INDIANS, FISCAL YEAR ENDED
SEPTEMBER 30, 1999 (7/9/99) *$60,243
99-P-651 CONFEDERATED
TRIBES OF THE GRAND RONDE COMMUNITY OF OREGON, FISCAL YEAR ENDED
DECEMBER 31, 1999 (7/16/99) *$10,219
99-P-653 STILLAGUAMISH TRIBE OF INDIANS, FISCAL
YEAR ENDED
SEPTEMBER 30, 1999 (7/16/99)
99-P-689 ELY SHOSHONE
TRIBE, FISCAL YEAR ENDED DECEMBER 31, 1998 (7/19/99) *$17,405
99-P-690 ELY SHOSHONE
TRIBE, FISCAL YEAR ENDED DECEMBER 31, 1999 (7/19/99) *$42,017
99-P-695 PORT GAMBLE
S'KLALLAM TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1998 (7/20/99)
99-P-696 PORT GAMBLE
S'KLALLAM TRIBE, FISCAL YEAR ENDED
DECEMBER 31, 1999 (7/20/99)
99-P-697 LOWER ELWHA
TRIBAL COUNCIL, FISCAL
YEAR ENDED
SEPTEMBER 30, 1999 (7/20/99)
99-P-698 GUIDIVILLE
INDIAN RANCHERIA, FISCAL YEAR ENDED
JULY 31, 1998 (7/21/99)
99-P-699 GUIDIVILLE
INDIAN RANCHERIA, FISCAL YEAR ENDED JULY 31, 1997 (7/21/99)
99-P-706 DULL KNIFE
MEMORIAL COLLEGE, FISCAL YEAR ENDED
JUNE 30, 1999 (7/27/99)
99-P-707 DULL KNIFE
MEMORIAL COLLEGE, FISCAL YEAR ENDED
JUNE 30, 1997 (7/27/99)
99-P-708 COAST INDIAN COMMUNITY OF THE RESIGHINI RANCHERIA,
FISCAL YEAR ENDED DECEMBER 31, 1998
(7/27/99) *$5,155
99-P-709 RINCON BAND OF LUISENO MISSION INDIANS, FISCAL YEAR
ENDED SEPTEMBER 30, 1999 (7/27/99) *$7,214
99-P-710 LUMMI INDIAN BUSINESS COUNCIL, FISCAL YEAR ENDED
DECEMBER 31, 1998 (7/27/99)
99-P-734 METLAKATLA
INDIAN COMMUNITY, FISCAL YEAR ENDED SEPTEMBER 30, 1999 (8/4/99)
99-P-735 THE NAVAJO
NATION, FISCAL YEAR ENDED SEPTEMBER 30, 1997 (8/5/99) *$854,300
99-P-743 MUCKLESHOOT
INDIAN TRIBE, FISCAL YEAR ENDED DECEMBER 31, 1999 (8/11/99)
99-P-771 SCOTTS VALLEY BAND OF POMO INDIANS,
FISCAL YEAR ENDED
DECEMBER 31, 1998
(8/16/99) *$1,523
99-P-772 BLUE LAKE
RANCHERIA, FISCAL YEAR ENDED DECEMBER 31, 1998
(8/17/99) *$17,361
99-P-773 BLUE LAKE
RANCHERIA, FISCAL YEAR ENDED DECEMBER 31, 1996
(8/17/99)
99-P-774 CROW TRIBE OF INDIANS, FISCAL YEAR ENDED SEPTEMBER 30,
1996 (8/17/99)
99-P-775 CROW TRIBE OF INDIANS, FISCAL YEAR ENDED SEPTEMBER 30,
1997 (8/17/99)
99-P-776 CROW TRIBE OF
INDIANS, FISCAL YEAR
ENDED SEPTEMBER 30, 1998 (8/17/99) *$253,237
99-P-777 CROW TRIBAL
COUNCIL, FISCAL YEAR
ENDED SEPTEMBER 30, 1999 (8/17/99) *$453,079
99-P-781 LAC DU
FLAMBEAU TRIBAL
GOVERNMENT, FISCAL YEAR ENDED
SEPTEMBER 30, 1999 (8/18/99)
99-P-800 LUMMI INDIAN
BUSINESS COUNCIL, FISCAL YEAR ENDED DECEMBER 31, 1999 (8/19/99)
*$284
99-P-807 COEUR D'ALENE
TRIBE, FISCAL YEAR ENDED SEPTEMBER 30, 1998 (8/20/99) *$211,649
99-P-848 TUOLUMNE BAND OF ME-WUK INDIANS, FISCAL
YEAR ENDED
SEPTEMBER 30, 1999 (8/27/99)
99-P-849 ELEM INDIAN
COLONY, FISCAL YEAR
ENDED DECEMBER 31, 1999 (8/27/99)
99-P-851 ELEM INDIAN
COLONY, FISCAL YEAR
ENDED DECEMBER 31, 2000 (8/27/99)
99-P-852 KLAMATH TRIBAL HEALTH AND FAMILY SERVICES, FISCAL YEAR
ENDED DECEMBER 31, 1997 (8/27/99) *$120,823
99-P-853 KLAMATH TRIBAL HEALTH AND FAMILY SERVICES, FISCAL YEAR
ENDED DECEMBER 31, 1998 (8/27/99) *$191,803
99-P-855 FOREST COUNTY POTAWATOMI COMMUNITY, FISCAL YEAR ENDED
SEPTEMBER 30, 1999 (8/27/99) *$15,750
99-P-860 LAC VIEUX BAND OF LAKE SUPERIOR CHIPPEWA TRIBAL
GOVERNMENT, FISCAL
YEAR ENDED
DECEMBER 31, 1998 (9/1/99)
99-P-861 AGDAAGUX
TRIBAL COUNCIL, FISCAL
YEAR ENDED
SEPTEMBER 30, 1998 (9/2/99)
99-P-862 AGDAAGUX
TRIBAL COUNCIL, FISCAL YEAR ENDED SEPTEMBER 30, 1999 (9/2/99)
*$24,550
99-P-863 HUALAPAI
NATION, FISCAL YEAR
ENDED DECEMBER 31, 1998 (9/2/99) *$130,437
99-P-864 HUALAPAI
NATION, FISCAL YEAR
ENDED DECEMBER 31, 1999 (9/2/99)
99-P-866 SWINOMISH
INDIAN TRIBAL COMMUNITY, FISCAL YEAR ENDED DECEMBER 31, 1998
(9/3/99) *$12,786
99-P-867 SWINOMISH
INDIAN TRIBAL COMMUNITY, FISCAL YEAR ENDED DECEMBER 31, 1999
(9/3/99) *$2,939
99-P-871 MENOMINEE
INDIAN TRIBE OF WISCONSIN, FISCAL YEAR ENDED SEPTEMBER 30, 1999
(9/7/99)
99-P-896 YERINGTON
PAIUTE TRIBE, FISCAL YEAR ENDED DECEMBER 31, 1998
(9/13/99)
99-P-897 YERINGTON
PAIUTE TRIBE, FISCAL YEAR ENDED DECEMBER 31, 1999
(9/13/99) *$4,706
99-P-898 MIAMI TRIBE OF OKLAHOMA, FISCAL YEAR
ENDED SEPTEMBER 30, 1999 (9/15/99)
99-P-900 PINOLEVILLE
INDIAN RESERVATION,
FISCAL YEAR ENDED
DECEMBER 31, 1999
(9/15/99)
99-P-901 SAUK-SUIATTLE
INDIAN TRIBE, FISCAL YEAR ENDED
DECEMBER 31, 1998 (9/15/99)
99-P-902 SAUK-SUIATTLE
INDIAN TRIBE, FISCAL YEAR ENDED
DECEMBER 31, 1999 (9/15/99)
99-P-903 KALISPEL TRIBE
OF INDIANS, FISCAL YEAR
ENDED SEPTEMBER 30, 1999 (9/15/99) *$1,745
99-P-908 SAN PASCUAL
BAND OF MISSION INDIANS, FISCAL YEAR ENDED DECEMBER 31, 1998
(9/16/99)
99-P-909
TORRES-MARTINEZ DESERT CAHUILLA INDIANS, FISCAL YEAR ENDED
SEPTEMBER 30, 1999 (9/16/99)
99-P-915 SAN PASQUAL
BAND OF DIEGUENO MISSION INDIANS OF CALIFORNIA, FISCAL YEAR ENDED
DECEMBER 31, 1999 (9/16/99)
99-P-918 POARCH BAND OF CREEK INDIANS, FISCAL YEAR ENDED
DECEMBER 31, 1999 (9/21/99)
99-P-920 TUOLUMNE BAND OF ME-WUK INDIANS, FISCAL YEAR ENDED
DECEMBER 31, 1999 (9/21/99)
99-P-926 SUSANVILLE
INDIAN RANCHERIA, FISCAL YEAR ENDED DECEMBER 31, 1998 (9/21/99)
99-P-927 SUSANVILLE
INDIAN RANCHERIA, FISCAL YEAR ENDED DECEMBER 31, 1999 (9/21/99)
*$135,485
99-P-928 CHISTOCHINA
VILLAGE COUNCIL, FISCAL YEAR ENDED
DECEMBER 31, 1996 (9/22/99)
99-P-929 CHISTOCHINA
VILLAGE COUNCIL, FISCAL YEAR ENDED
DECEMBER 31, 1997 (9/22/99)
99-P-930 CHISTOCHINA
VILLAGE COUNCIL, FISCAL YEAR ENDED
DECEMBER 31, 1998 (9/22/99)
99-P-931 CHISTOCHINA
VILLAGE COUNCIL, FISCAL YEAR ENDED
DECEMBER 31, 1999 (9/22/99)
99-P-932 NORTHWEST
INDIAN COLLEGE, FISCAL
YEAR ENDED JUNE 30, 1998 (9/23/99)
99-P-976 ALL INDIAN
PUEBLO COUNCIL, FISCAL
YEAR ENDED JUNE 30, 1995 (9/30/99)
99-P-977 ALL INDIAN
PUEBLO COUNCIL, FISCAL YEAR ENDED JUNE 30, 1996 (9/30/99)
99-P-978 ALL INDIAN
PUEBLO COUNCIL, FISCAL YEAR ENDED JUNE 30, 1997 (9/30/99)
99-P-979 PECHANGA BAND OF LUISENO MISSION INDIANS, FISCAL YEAR
ENDED SEPTEMBER 30, 1998 (9/30/99)
99-P-980 PECHANGA BAND OF LUISENO MISSION INDIANS, FISCAL YEAR
ENDED SEPTEMBER 30, 1999 (9/30/99)
BUREAU OF RECLAMATION
99-P-878 NORTH DAKOTA WATER COMMISSION,
FISCAL YEAR ENDED
JUNE 30, 2000 (9/9/99)
INSULAR AREAS
Commonwealth of the Northern Mariana Islands
99-P-641 COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS PUBLIC
SCHOOL SYSTEM, INDIRECT COST PROPOSAL, FISCAL
YEAR ENDED
SEPTEMBER 30, 2000 (7/2/99) *$57,740
Guam
99-P-630 GOVERNMENT OF GUAM, CENTRAL SERVICE COST ALLOCATION
PLAN AND INDIRECT COST
PROPOSAL, FISCAL YEAR ENDED SEPTEMBER 30, 2000 (6/24/99)
99-P-879 UNIVERSITY OF GUAM, INDIRECT COST PROPOSAL, FISCAL
YEAR ENDED SEPTEMBER 30, 2000 (9/10/99)
U.S. Virgin Islands
99-P-718 ISLAND
RESOURCES FOUNDATION,
FISCAL YEAR ENDED
JUNE 30, 2000 (7/29/99)
MINERALS MANAGEMENT SERVICE
99-P-810 COLORADO DEPARTMENT OF REVENUE, FISCAL YEAR ENDED JUNE
30, 1999 (8/24/99)
MULTI-OFFICE
99-P-440 WASHINGTON DEPARTMENT OF FISH AND WILDLIFE, FISCAL
YEAR ENDED JUNE 30, 1998 (4/20/99)
99-P-441 WASHINGTON
DEPARTMENT OF FISH AND WILDLIFE, FISCAL YEAR ENDED JUNE 30, 1999
(4/20/99)
99-P-446 NEVADA DEPARTMENT OF CONSERVATION AND NATURAL
RESOURCES,
DIVISION OF ENVIRONMENTAL
PROTECTION, FISCAL YEAR ENDED JUNE 30, 1999
(4/20/99)
99-P-487 ARIZONA GAME
AND FISH DEPARTMENT,
FISCAL YEAR ENDED
JUNE 30, 1999 (5/10/99)
99-P-488 ALASKA DEPARTMENT OF
FISH AND GAME, FISCAL
YEAR ENDED JUNE 30, 1999 (5/10/99)
99-P-489 ALASKA
DEPARTMENT OF FISH AND GAME, FISCAL YEAR ENDED JUNE 30, 2000
(5/10/99)
99-P-534 IDAHO DEPARTMENT OF PARKS AND RECREATION,
FISCAL YEAR ENDED
JUNE 30, 1999 (6/23/99)
99-P-535 IDAHO
DEPARTMENT OF WATER
RESOURCES, FISCAL YEAR ENDED JUNE 30, 2000 (6/2/99)
99-P-536 IDAHO
DEPARTMENT OF WATER
RESOURCES, FISCAL YEAR ENDED JUNE 30, 1999 (6/2/99)
99-P-567 SONORAN
INSTITUTE, FISCAL YEAR
ENDED JUNE 30, 2000
(6/8/99)
99-P-623 IDAHO STATE
HISTORICAL SOCIETY,
FISCAL YEAR ENDED
JUNE 30, 1999 (6/22/99)
99-P-629 IDAHO DEPARTMENT OF PARKS AND RECREATION, FISCAL YEAR
ENDED JUNE 30, 2000 (6/23/99)
99-P-691 CALIFORNIA DEPARTMENT OF WATER RESOURCES, FISCAL YEAR
ENDED JUNE 30, 1998 (7/19/99)
99-P-692 CALIFORNIA
DEPARTMENT OF WATER RESOURCES, FISCAL YEAR ENDED JUNE 30, 1999
(7/19/99)
99-P-693 ALASKA
DEPARTMENT OF NATURAL RESOURCES, FISCAL YEAR ENDED JUNE 30, 1999
(7/20/99)
99-P-694 ALASKA DEPARTMENT OF NATURAL RESOURCES, FISCAL YEAR
ENDED JUNE 30, 2000 (7/20/99)
99-P-704 OREGON
DEPARTMENT OF FISH AND WILDLIFE, FISCAL YEAR ENDED JUNE 30, 1999
(7/26/99)
99-P-705 OREGON
DEPARTMENT OF FISH AND WILDLIFE, FISCAL YEAR ENDED JUNE 30, 2000
(7/26/99) *247,277
99-P-716 IDAHO DEPARTMENT OF FISH AND GAME, FISCAL YEAR ENDED
JUNE 30, 1999 (7/28/99)
99-P-717 IDAHO DEPARTMENT OF FISH AND GAME, FISCAL YEAR ENDED
JULY 30, 2000 (7/28/99)
99-P-732 CALIFORNIA
DEPARTMENT OF FISH AND GAME, FISCAL YEAR ENDED JUNE 30, 1999
(8/4/99)
99-P-733 CALIFORNIA DEPARTMENT OF FISH AND GAME, FISCAL YEAR
ENDED JUNE 30, 2000 (8/4/99) *$36,679
99-P-739 UTAH DEPARTMENT OF NATURAL RESOURCES, DIVISION OF
WILDLIFE, FISCAL YEAR ENDED JUNE 30, 1999 (8/9/99)
99-P-740 UTAH DEPARTMENT OF NATURAL RESOURCES, DIVISION OF
WILDLIFE RESOURCES, FISCAL YEAR ENDED JUNE 30, 2000 (8/9/99)
99-P-741 UTAH
DEPARTMENT OF NATURAL RESOURCES, DIVISION OF OIL, GAS AND MINING,
FISCAL YEAR ENDED JUNE 30, 2000 (8/11/99)
99-P-742 UTAH
DEPARTMENT OF NATURAL RESOURCES GEOLOGICAL SURVEY, FISCAL YEAR
ENDED
JUNE 30, 2000 (8/11/99)
99-P-779 WASHINGTON
DEPARTMENT OF ECOLOGY, FISCAL YEAR ENDED JUNE 30, 2000 (8/18/99)
99-P-809 NEVADA DEPARTMENT OF CONSERVATION AND RESOURCES,
DIVISION OF
ENVIRONMENTAL PROTECTION, FISCAL YEAR ENDED JUNE 30, 2000
(8/23/99)
99-P-854 WASHINGTON
DEPARTMENT OF FISH AND WILDLIFE, FISCAL YEAR ENDED JUNE 30, 2000
(8/27/99) *681,517
99-P-856 ARIZONA GAME
AND FISH DEPARTMENT,
FISCAL YEAR ENDED
JUNE 30, 2000 (8/29/99) *$3,009
99-P-865 CALIFORNIA DEPARTMENT OF WATER RESOURCES, FISCAL YEAR
ENDED JUNE 30, 2000 (9/3/99)
99-P-868 OREGON
DEPARTMENT OF GEOLOGY AND MINERAL INDUSTRIES, FISCAL YEAR ENDED
JUNE 30, 1999 (9/3/99) *$4,960
99-P-869 OREGON DEPARTMENT OF GEOLOGY AND MINERAL INDUSTRIES,
FISCAL YEAR ENDED JUNE 30, 2000 (9/3/99) *$9,510
99-P-870 HAWAII
DEPARTMENT OF LAND AND NATURAL RESOURCES, FISCAL YEAR ENDED
JUNE 30, 2000 (9/3/99)
99-P-895 MONTANA DEPARTMENT OF NATURAL RESOURCES AND
CONSERVATION, FISCAL YEAR ENDED
JUNE 30, 2000 (9/13/99) *$166,627
99-P-910 ANDERSON- COTTONWOOD IRRIGATION DISTRICT, FISCAL YEAR
ENDED DECEMBER 31, 1999
(9/16/99)
99-P-911 IDAHO
HISTORICAL SOCIETY,
FISCAL YEAR ENDED
JUNE 30, 2000 (9/16/99)
99-P-912 IDAHO STATE
HISTORICAL SOCIETY,
FISCAL YEAR ENDED
JUNE 30, 2001 (9/16/99)
99-P-913 UTAH DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT,
DIVISION OF STATE HISTORY, FISCAL YEAR ENDED JUNE 30, 1999
(9/16/99)
99-P-914 UTAH DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT,
DIVISION OF STATE HISTORY, FISCAL YEAR ENDED JUNE 30, 2000
(9/16/99)
99-P-951 MONTANA STATE HISTORICAL SOCIETY, FISCAL YEAR ENDED
JUNE 30, 2000 (9/28/99)
NATIONAL PARK SERVICE
99-P-439 NATIONAL TRUST FOR HISTORIC PRESERVATION IN THE UNITED
STATES, FISCAL YEAR ENDED SEPTEMBER 30, 2000 (4/19/99)
99-P-456 STATE
HISTORICAL SOCIETY OF WISCONSIN, FISCAL YEAR ENDED JUNE 30, 1999
(4/30/99)
99-P-457 WISCONSIN
DEPARTMENT OF NATURAL RESOURCES, FISCAL YEAR ENDED JUNE 30, 1999
(4/30/99) *$52,700
99-P-496 MISSOURI DEPARTMENT OF NATURAL RESOURCES, FISCAL YEAR
ENDED JUNE 30, 1999 (5/19/99)
99-P-513 PENNSYLVANIA
HISTORICAL AND MUSEUM
COMMISSION, FISCAL YEAR ENDED JUNE 30, 2000 (5/26/99)
99-P-608 VIRGINIA
DEPARTMENT OF HISTORIC RESOURCES, FISCAL YEAR ENDED
JUNE 30, 1999 (6/17/99)
99-P-609 SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY,
FISCAL YEAR ENDED JUNE 30, 2000 (6/17/99)
99-P-724 MINNESOTA DEPARTMENT OF NATURAL RESOURCES,
FISCAL YEAR ENDED
JUNE 30, 1999 (8/3/99)
99-P-725 MINNESOTA DEPARTMENT OF NATURAL RESOURCES, FISCAL
YEAR ENDED
JUNE 30, 2000 (8/4/99)
99-P-737 WISCONSIN
DEPARTMENT OF NATURAL RESOURCES, FISCAL YEAR ENDED
JUNE 30, 2000 (8/5/99)
99-P-780 MISSOURI DEPARTMENT OF NATURAL RESOURCES, FISCAL YEAR
ENDED
JUNE 30, 2000 (8/18/99)
99-P-783 KANSAS HISTORICAL SOCIETY FISCAL YEAR ENDED
JUNE 30, 2000 (8/19/99)
99-P-813 IOWA
DEPARTMENT OF NATURAL RESOURCES, FISCAL YEAR ENDED
JUNE 30, 2000 (8/6/99)
99-P-822 NEW MEXICO DEPARTMENT OF
ENERGY, MINERALS AND NATURAL RESOURCES, FISCAL YEAR ENDED
JUNE 30, 2000 (8/25/99)
99-P-857 ARKANSAS DEPARTMENT OF PARKS AND TOURISM, FISCAL YEAR
ENDED
JUNE 30, 2000 (8/31/99)
99-P-955 MINNESOTA HISTORICAL SOCIETY, FISCAL YEAR ENDED
JUNE 30, 2000 (9/28/99)
OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT
99-P-585 VIRGINIA DEPARTMENT OF CONSERVATION AND
RECREATION (6/10/99)
99-P-635 VIRGINIA
DEPARTMENT OF MINES,
MINERALS AND ENERGY, FISCAL YEAR ENDED
JUNE 30, 2000 (6/25/99)
99-P-859 TEXAS RAILROAD COMMISSION, FISCAL YEAR ENDED AUGUST
31, 1999 (8/31/99)
99-P-894 WEST VIRGINIA DIVISION OF ENVIRONMENTAL
PROTECTION, FISCAL YEAR ENDED JUNE 30, 2000 (9/10/99)
U.S. FISH AND WILDLIFE SERVICE
99-P-423 SOUTH DAKOTA DEPARTMENT OF GAME, FISH AND PARKS,
FISCAL YEAR ENDED JUNE 30, 1999 (4/14/99)
99-P-424 SOUTH DAKOTA DEPARTMENT OF GAME AND FISH, FISCAL YEAR
ENDED JUNE 30, 2000 (4/14/99)
99-P-435 ATLANTIC STATES MARINE FISHERIES COMMISSION, FISCAL
YEAR ENDED JUNE 30, 1999 (4/16/99) *$331,799
99-P-458 PENNSYLVANIA
GAME COMMISSION, FISCAL YEAR ENDED JUNE 30, 1998 (4/30/99)
99-P-497 PENNSYLVANIA
FISH AND BOAT COMMISSION, FISCAL YEAR ENDED JUNE 30, 2000
(5/19/99)
99-P-498 NEW HAMPSHIRE FISH AND GAME DEPARTMENT,
FISCAL YEAR ENDED
JUNE 30, 1999 (5/19/99)
99-P-500 ILLINOIS
DEPARTMENT OF NATURAL RESOURCES, FISCAL YEAR ENDED JUNE 30, 1999
(5/20/99)
99-P-514 INDIANA
DEPARTMENT OF NATURAL RESOURCES, FISCAL YEAR ENDED JUNE 30, 1999
(5/26/99)
99-P-520 OHIO
DEPARTMENT OF NATURAL RESOURCES, FISCAL YEAR ENDED
JUNE 30, 1999 (5/27/99)
99-P-581 MICHIGAN
DEPARTMENT OF NATURAL RESOURCES, FISCAL YEAR ENDED SEPTEMBER 30,
1999
(6/10/99)
99-P-582 FLORIDA GAME AND FRESH WATER FISH COMMISSION, FISCAL
YEAR ENDED JUNE 30, 1998 (6/10/99)
99-P-647 KENTUCKY
DEPARTMENT OF FISH AND WILDLIFE RESOURCES, FISCAL YEAR ENDED JUNE
30, 1999 (7/8/99)
99-P-702 NORTH DAKOTA DEPARTMENT OF GAME AND FISH, FISCAL YEAR
ENDED JUNE 30, 1999
(7/24/99)
99-P-703 NORTH DAKOTA DEPARTMENT OF GAME AND FISH, FISCAL YEAR
ENDED JUNE 30, 2000
(7/25/99)
99-P-730 NEW MEXICO DEPARTMENT OF GAME AND FISH, FISCAL YEAR
ENDED JUNE 30, 1999
(8/3/99)
99-P-731 NEW MEXICO DEPARTMENT OF GAME AND FISH, FISCAL YEAR
ENDED JUNE 30, 2000
(8/4/99)
99-P-850 NEW HAMPSHIRE DEPARTMENT OF FISH AND GAME, FISCAL YEAR
ENDED JUNE 30, 2000 (8/30/99)
99-P-858 MISSOURI DEPARTMENT OF CONSERVATION, FISCAL YEAR ENDED
SEPTEMBER 30, 2000 (8/31/99)
99-P-872 ARKANSAS GAME AND FISH COMMISSION, FISCAL
YEAR ENDED JUNE 30, 2000 (9/7/99)
99-P-875 PENNSYLVANIA
GAME COMMISSION, FISCAL YEAR ENDED JUNE 30, 1999 (9/9/99)
99-P-876 KANSAS DEPARTMENT OF WILDLIFE AND PARKS, FISCAL YEAR
ENDED JUNE 30, 2000 (9/9/99)
99-P-877 OHIO
DEPARTMENT OF NATURAL RESOURCES, FISCAL YEAR ENDED JUNE 30, 2000
(9/8/99)
99-P-883 MISSISSIPPI
DEPARTMENT OF
ENVIRONMENTAL QUALITY, FISCAL YEAR ENDED JUNE 30, 2000 (9/13/99)
99-P-891 WEST VIRGINIA DIVISION OF NATURAL RESOURCES, FISCAL
YEAR ENDED JUNE 30, 2000 (9/10/99)
99-P-899 SOUTH CAROLINA DEPARTMENT OF NATURAL RESOURCES, FISCAL
YEAR ENDED JUNE 30, 2000 (9/15/99)
99-P-962 AMERICAN
FISHERIES SOCIETY, FISCAL YEAR ENDED DECEMBER 31, 1999 (9/30/99)
99-P-972 OKLAHOMA, DEPARTMENT OF WILDLIFE CONSERVATION, FISCAL
YEAR ENDED JUNE 30, 2000 (9/30/99)
U.S. GEOLOGICAL SURVEY
99-P-784 WYOMING GEOLOGICAL SURVEY, FISCAL YEAR ENDED
JUNE 30, 2000 (8/19/99)
99-P-954 KANSAS WATER OFFICE, FISCAL YEAR ENDED JUNE 30, 1998
(8/24/99)
APPENDIX 3
MONETARY IMPACT OF AUDIT ACTIVITIES FROM
APRIL 1, 1999, THROUGH SEPTEMBER 30, 1999
ACTIVITY*
QUESTIONED
COSTSFUNDS TO
BE PUT TO
BETTER USE**
REVENUES***
TOTALBureau of Indian
Affairs
$965,787
$5,232,584
0
$6,198,371Bureau of Land Management
0
350,509
0
350,509Bureau of Reclamation2,346,53055,97902,402,509Insular
Areas: **** - Commonwealth of the Northern Mariana
Islands
234,194
57,740
0
291,934 - Federated States of
Micronesia
0
714,722
0
714,722 - Guam2,306,3780357,5072,663,885 - Republic of the
Marshall Islands
0
382,888
17,783,611
18,166,499 - Republic of Palau47,31400 47,314 - U.S.
Virgin
Islands275,2103,022,03503,297,245Multi-Office01,149,5793,500,0004
,649,579National Park
Service1,046,3842,654,4005,314,0009,014,784U.S. Fish and Wildlife
Service
145,097
331,799
0
476,896 Total$7,366,894$13,952,235$26,955,118$48,274,247
* Costs for audits performed by the Defense Contract Audit Agency
are not included.
** Includes monetary impact of indirect cost proposals
negotiated.
*** Represents lost or potential additional revenues.
**** Includes monetary impact of non-Federal funds (see Appendix
4).APPENDIX 4
NON-FEDERAL FUNDING INCLUDED IN
MONETARY IMPACT OF AUDIT ACTIVITIES
DURING THE 6-MONTH PERIOD ENDED
SEPTEMBER 30, 1999
No. 99-I-921 - "Child Support Enforcement Program, Division of
Paternity and Child Support, Department of Justice, Government of
the Virgin Islands," dated September 1999. Of the $182,535
reported as monetary impact, $78,884 represents insular area
funds and $103,651 represents Federal funds.
No. 99-I-957 - "Medicaid Program Grants, Department of Health,
Government of the Virgin Islands," dated September 1999. Of the
$85,312 reported as monetary impact, $42,656 represents insular
area funds and $42,656 represents Federal funds.
APPENDIX 5
Table I
INSPECTOR GENERAL AUDIT REPORTS
WITH QUESTIONED COSTS
No. of Reports*Questioned CostsUnsupported Costs**A. For which no
management decision had been made by the commencement of the
reporting period71$198,905,282$1,160,199B. Which were issued
during the reporting period 33 7,366,894 3,020,477
Total (A+B)104$206,272,176$4,180,676C. For which a management
decision was made during the reporting
period29$11,609,992$492,307 (i) dollar value of
disallowed costs25$8,089,763$492,307 (ii) dollar value of
costs not disallowed11$3,520,2290D.
For which no management decision had been made by the end of the
reporting period74$194,662,184$3,688,369E. For which no
management decision was made within 6 months of
issuance55$191,293,578$1,160,199* Report totals cannot be
reconciled because some reports have dollar amounts in both the
allowed and disallowed categories.
** Unsupported costs are included in questioned costs.APPENDIX 5
Table II
INSPECTOR GENERAL AUDIT 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
37
$298,787,948 B. Which were issued during the reporting
period66 13,952,235*** Total (A+B)103$312,740,183 C.
For which a management decision was made during the reporting
period
72
$23,150,283 (i) dollar value of recommendations that
were agreed to by management
71
$16,099,512*** (ii) dollar value of recommendations that were
not agreed to by management
2
$7,050,771 D. For which no management decision had been
made by the end of the reporting period
32
$289,589,900 E. For which no management decision was made
within 6 months of issuance
27
$285,510,340 * Report totals cannot be reconciled because
some reports have dollar amounts in both the agreed and disagreed
categories.
** Amounts include preaward audits.
*** Amounts include indirect cost proposals negotiated.APPENDIX 5
Table III
INSPECTOR GENERAL AUDIT REPORTS WITH LOST OR
POTENTIAL ADDITIONAL REVENUES
No. of Reports
Dollar ValueA. For which no management decision had been made by
the commencement of the reporting period
16
$88,901,484B. Which were issued during the reporting period 4
26,955,118 Total (A+B)20 $115,856,602C. For which a
management decision was made during the reporting period
6
$25,090,452 (i) dollar value of recommendations that
were agreed to by management
6
$24,864,452 (ii) dollar value of recommendations that were
not agreed to by management
1
$226,000D. For which no management decision had been made by
the end of the reporting period
14
$90,766,150E. For which no management decision was made within 6
months of issuance
11
$67,311,032APPENDIX 6
SUMMARY OF AUDIT REPORTS OVER 6 MONTHS OLD
PENDING MANAGEMENT DECISIONS
INTERNAL AUDITS
BUREAU OF LAND
MANAGEMENT
98-I-689 FOLLOWUP OF NEVADA LAND EXCHANGE ACTIVITIES, BUREAU OF
LAND MANAGEMENT
(9/30/98)
2 RECOMMENDATIONS
UNRESOLVED
BUREAU OF RECLAMATION
98-I-250 FOLLOWUP OF RECOVERY OF IRRIGATION INVESTMENT COSTS,
BUREAU OF RECLAMATION (2/13/98)
3 RECOMMENDATIONS UNRESOLVED
INSULAR AREAS
American Samoa
93-I-1600 REVIEW OF GRANT ADMINISTRATION, DEPARTMENT OF
EDUCATION, AMERICAN SAMOA GOVERNMENT (9/30/93) 2 RECOMMENDATIONS
AND $306,637 UNRESOLVED
Commonwealth of the Northern Mariana Islands
94-I-936 FOLLOWUP OF RECOMMENDATIONS CONCERNING THE ECONOMIC
DEVELOPMENT LOAN FUND, COMMONWEALTH DEVELOPMENT AUTHORITY
(7/18/94) 2 RECOMMENDATIONS UNRESOLVED
96-I-596 MANAGEMENT OF PUBLIC LAND, COMMONWEALTH OF THE NORTHERN
MARIANA ISLANDS (3/20/96) 6 RECOMMENDATIONS AND $145,877,257
UNRESOLVED
99-I-147 MANAGEMENT OF
FEDERAL GRANTS, PUBLIC
SCHOOL SYSTEM,
COMMONWEALTH OF THE
NORTHERN MARIANA
ISLANDS (12/15/98)
1 RECOMMENDATION AND
$738,597 UNRESOLVED
Guam
92-I-597 SELECTION, PROCUREMENT, AND ADMINISTRATION OF WATER
DISTRIBUTION PROJECTS, PUBLIC UTILITY AGENCY OF GUAM, GOVERNMENT
OF GUAM (3/20/92) 2 RECOMMENDATIONS UNRESOLVED
93-I-706 SELECTED SPECIAL REVENUE FUNDS, GOVERNMENT OF GUAM
(3/15/93) 7 RECOMMENDATIONS AND $39,330,411 UNRESOLVED
93-I-1195 IMPACT OF THE COMPACT OF FREE ASSOCIATION ON THE
GOVERNMENT OF GUAM (6/28/93) 1 RECOMMENDATION AND $15,911,978
UNRESOLVED
94-I-106 REVIEW OF GUAM'S GOVERNMENTWIDE TRAVEL PRACTICES
(11/26/93) 14 RECOMMENDATIONS AND $1,689,650 UNRESOLVED
97-I-591 GUAM LEGISLATURE, GOVERNMENT OF GUAM (3/24/97)
5 RECOMMENDATIONS AND $1,004,084 UNRESOLVED
97-I-1051 FOLLOWUP OF RECOMMENDATIONS CONCERNING PERSONNEL AND
PAYROLL PRACTICES, LEGISLATIVE BRANCH, GOVERNMENT OF GUAM
(7/31/97) 1 RECOMMENDATION UNRESOLVED
97-I-1294 SCHOOL BUS OPERATIONS, DEPARTMENT OF PUBLIC WORKS,
GOVERNMENT OF GUAM (9/30/97) 6 RECOMMENDATIONS AND $3,584,034
UNRESOLVED
98-I-179 PROTECTION AND ADVOCACY OF THE MARIANAS, TERRITORY OF
GUAM (12/23/97)
10 RECOMMENDATIONS AND $741,687 UNRESOLVED
98-I-264 LEGISLATURE CAPITAL IMPROVEMENT FUND, GUAM LEGISLATURE,
GOVERNMENT OF GUAM (2/20/98)
4 RECOMMENDATIONS AND $4,159,110 UNRESOLVED
99-I-13 ON-CALL
SUBSTITUTE TEACHERS,
DEPARTMENT OF
EDUCATION,
GOVERNMENT OF GUAM
(10/21/98)
1 RECOMMENDATION UNRESOLVED
99-I-255 FEDERAL GRANT
PROGRAM TRAVEL
ACTIVITIES, DEPARTMENT
OF EDUCATION,
GOVERNMENT OF GUAM
(2/25/99)
7 RECOMMENDATIONS AND $47,879 UNRESOLVED
Republic of the Marshall Islands
94-I-21 CAPITOL RELOCATION PROJECT, REPUBLIC OF THE MARSHALL
ISLANDS (10/18/93) 2 RECOMMENDATIONS UNRESOLVED
U.S. Virgin Islands
91-I-467 FOLLOWUP OF RECOMMENDATIONS CONTAINED IN THE REPORT ON
THE ROAD FUND, GOVERNMENT OF THE VIRGIN ISLANDS (2/19/91) 1
RECOMMENDATION UNRESOLVED
93-I-363 INMATE CARE, REHABILITATION, AND SAFETY, BUREAU OF
CORRECTIONS, GOVERNMENT OF THE VIRGIN ISLANDS (12/31/92) 10
RECOMMENDATIONS UNRESOLVED
93-I-572 SUPPLY AND EQUIPMENT MANAGEMENT, DEPARTMENT OF
EDUCATION, GOVERNMENT OF THE VIRGIN ISLANDS (2/19/93) 9
RECOMMENDATIONS AND $310,000 UNRESOLVED
93-I-670 PERSONNEL, PROPERTY MANAGEMENT, AND PROCUREMENT
PRACTICES, BUREAU OF CORRECTIONS, GOVERNMENT OF THE VIRGIN
ISLANDS (3/11/93) 14 RECOMMENDATIONS AND $265,823 UNRESOLVED
95-I-1258 SCHOOL LUNCH PROGRAM, DEPARTMENT OF EDUCATION,
GOVERNMENT OF THE VIRGIN ISLANDS (9/12/95) 1 RECOMMENDATION
UNRESOLVED
96-E-828 ACCOUNTING CONTROLS FOR DISASTER ASSISTANCE FUNDS,
POLICE DEPARTMENT, GOVERNMENT OF THE VIRGIN ISLANDS (5/31/96) 2
RECOMMENDATIONS UNRESOLVED
97-I-40 DIVISION OF AGRICULTURE, DEPARTMENT OF ECONOMIC
DEVELOPMENT AND AGRICULTURE, GOVERNMENT OF THE VIRGIN ISLANDS
(10/21/96) 8 RECOMMENDATIONS AND $90,000 UNRESOLVED
97-E-189 SUBGRANT ADMINISTRATION FOR DISASTER ASSISTANCE FUNDS,
OFFICE OF MANAGEMENT AND BUDGET, GOVERNMENT OF THE VIRGIN ISLANDS
(11/26/96) 2 RECOMMENDATIONS UNRESOLVED
97-E-239 PROCUREMENT PRACTICES FOR HURRICANE-RELATED DEBRIS
REMOVAL, DEPARTMENT OF PUBLIC WORKS, GOVERNMENT OF THE VIRGIN
ISLANDS (12/17/96) 1 RECOMMENDATION UNRESOLVED
97-I-243 WORKMEN'S COMPENSATION PROGRAM, GOVERNMENT OF THE
VIRGIN ISLANDS (12/30/96) 15 RECOMMENDATIONS AND $2,530,000
UNRESOLVED
97-E-279 ACCOUNTING CONTROLS FOR DISASTER ASSISTANCE FUNDS,
VIRGIN ISLANDS WATER AND POWER AUTHORITY (1/7/97) 3
RECOMMENDATIONS UNRESOLVED
98-E-98 EXPENDITURES CLAIMED AGAINST THE FEDERAL EMERGENCY
MANAGEMENT AGENCY'S COMMUNITY DISASTER LOAN, GOVERNMENT OF THE
VIRGIN ISLANDS (11/12/97)
4 RECOMMENDATIONS AND $21,700 UNRESOLVED
98-I-188 INTERNAL REVENUE TAXES, BUREAU OF INTERNAL REVENUE,
GOVERNMENT OF THE VIRGIN ISLANDS (12/30/97) 1 RECOMMENDATION
UNRESOLVED
98-I-191 BUILDING PERMIT FEES, DEPARTMENT OF PLANNING AND NATURAL
RESOURCES, GOVERNMENT OF THE VIRGIN ISLANDS (12/30/97) 7
RECOMMENDATIONS AND $143,446 UNRESOLVED
98-I-263 SEWAGE SYSTEM USER FEES, GOVERNMENT OF THE VIRGIN
ISLANDS (2/20/98)
5 RECOMMENDATIONS AND $897,212 UNRESOLVED
98-I-384 HURRICANE- RELATED CONTRACTING, DEPARTMENT OF EDUCATION,
GOVERNMENT OF THE VIRGIN ISLANDS (3/31/98)
4 RECOMMENDATIONS AND $5,418 UNRESOLVED
98-I-468 FOLLOWUP OF RECOMMENDATIONS RELATING TO THE BUREAU OF
CORRECTIONS, DEPARTMENT OF JUSTICE, GOVERNMENT OF THE VIRGIN
ISLANDS (5/29/98) 6 RECOMMENDATIONS UNRESOLVED
98-I-670 INTERFUND LOANS AND FEDERAL GRANT BALANCES, GOVERNMENT
OF THE VIRGIN ISLANDS (9/9/98)
14 RECOMMENDATIONS AND $1,581,000,000 UNRESOLVED
NATIONAL PARK SERVICE
98-I-344 FOLLOWUP OF MAINTENANCE ACTIVITIES, NATIONAL PARK
SERVICE (3/27/98)
3 RECOMMENDATIONS AND $411,000 UNRESOLVED
98-I-686 SELECTED MANAGEMENT ACTIVITIES AT MANASSAS NATIONAL
BATTLEFIELD PARK, NATIONAL PARK SERVICE (9/21/98)
1 RECOMMENDATION UNRESOLVED
CONTRACT AND GRANT AUDITS
BUREAU OF INDIAN AFFAIRS
94-E-784 COSTS CLAIMED BY DIVERSIFIED BUSINESS TECHNOLOGIES
CORPORATION UNDER CONTRACT NO. CBM000047 (6/10/94) $825,170
UNRESOLVED (Circumstances beyond the Bureau's control have
delayed resolution of the costs.)
94-E-919 COSTS CLAIMED BY DIVERSIFIED BUSINESS TECHNOLOGIES
CORPORATION UNDER CONTRACT NO. CBM000147 (6/30/94) $247,414
UNRESOLVED (Circumstances beyond the Bureau's control have
delayed resolution of the costs.)
98-I-709 BOMAR, INC., REQUEST FOR EQUITABLE ADJUSTMENT SUBMITTED
UNDER BUREAU OF INDIAN AFFAIRS CONTRACT
NO. 145CBH002116 (9/30/98) $2,169,615 UNRESOLVED
INSULAR AREAS
Republic of the Marshall Islands
95-E-951 GRANT AND TRUST FUNDS PROVIDED FOR THE RONGELAP
RESETTLEMENT PROJECT, REPUBLIC OF THE MARSHALL ISLANDS (5/22/95)
$215,960 UNRESOLVED
NATIONAL PARK SERVICE
98-E-217 RAMPART WATERBLAST, INC., CLAIM SUBMITTED UNDER NATIONAL
PARK SERVICE CONTRACT
NO. 1443CX-3000-93-904 (1/8/98) $1,464,523 UNRESOLVED
U.S. FISH AND WILDLIFE SERVICE
97-E-100 U.S. FISH AND WILDLIFE SERVICE WILDLIFE AND SPORT FISH
RESTORATION GRANTS TO CONNECTICUT, 2 FISCAL YEARS ENDED JUNE 30,
1995 (10/30/96) 1 RECOMMENDATION AND $1,750,514 UNRESOLVED
97-E-1254 U.S. FISH AND WILDLIFE SERVICE FEDERAL AID GRANTS TO
FLORIDA'S DEPARTMENT OF ENVIRONMENTAL PROTECTION FOR 2 FISCAL
YEARS ENDED JUNE 30, 1996 (9/18/97) 2 RECOMMENDATIONS
UNRESOLVED
98-E-198 U.S. FISH AND WILDLIFE SERVICE FEDERAL AID GRANTS TO
COLORADO FOR 2 FISCAL YEARS ENDED JUNE 30, 1995 (1/16/98)
1 RECOMMENDATION AND $1,453,632 UNRESOLVED
98-E-681 U.S. FISH AND WILDLIFE SERVICE FEDERAL AID GRANTS TO
NEW YORK DEPARTMENT OF ENVIRONMENTAL CONSERVATION FOR 2 FISCAL
YEARS ENDED MARCH 31, 1996 (9/17/98 ) $2,175,118 UNRESOLVED
98-E-705 U.S. FISH AND WILDLIFE SERVICE FEDERAL AID GRANTS TO
RHODE ISLAND DEPARTMENT OF ENVIRONMENTAL MANAGEMENT, DIVISION OF
FISH AND WILDLIFE, FOR 2 FISCAL YEARS ENDED JUNE 30, 1996
(9/30/98)
8 RECOMMENDATIONS AND $1,104,906 UNRESOLVED
U.S. GEOLOGICAL SURVEY
93-E-339 TGS TECHNOLOGY, INC., CLOSING STATEMENT (12/22/92)
$520,235 UNRESOLVED
SINGLE AUDITS
BUREAU OF INDIAN AFFAIRS
96-A-1122 NORTHWESTERN BAND OF THE SHOSHONI NATION, FISCAL YEAR
ENDED DECEMBER 30, 1994 (08/15/96) 1 RECOMMENDATION UNRESOLVED
(Circumstances beyond the Bureau's control have delayed
resolution of the recommendation.)
INSULAR AREAS
Commonwealth of the Northern Mariana Islands
91-A-731 COMMONWEALTH UTILITIES CORPORATION, FISCAL YEAR ENDED
SEPTEMBER 30, 1988 (4/26/91) 15 RECOMMENDATIONS AND $6,087,882
UNRESOLVED
91-A-803 MARIANA ISLANDS HOUSING AUTHORITY, FISCAL YEAR ENDED
SEPTEMBER 30, 1986 (5/7/91) 1 RECOMMENDATION AND $1,537,321
UNRESOLVED
91-A-823 MARIANA ISLANDS HOUSING AUTHORITY, FISCAL YEAR ENDED
SEPTEMBER 30, 1987 (5/10/91) 1 RECOMMENDATION AND $455,857
UNRESOLVED
91-A-824 MARIANA ISLANDS HOUSING AUTHORITY, FISCAL YEAR ENDED
SEPTEMBER 30, 1988 (5/10/91) 1 RECOMMENDATION AND $196,593
UNRESOLVED
92-A-1179 MARIANA ISLANDS HOUSING AUTHORITY,
FISCAL YEAR ENDED SEPTEMBER 30, 1989 (8/13/92) 1 RECOMMENDATION
AND $168,711 UNRESOLVED
93-A-110 MARIANA ISLANDS HOUSING AUTHORITY, FISCAL YEAR ENDED
SEPTEMBER 30, 1990 (10/26/92) 1 RECOMMENDATION AND $124,450
UNRESOLVED
93-A-225 MARIANA ISLANDS HOUSING AUTHORITY, FISCAL YEAR ENDED
SEPTEMBER 30, 1991 (11/19/92) 1 RECOMMENDATION AND $1,119,377
UNRESOLVED
93-A-1563 COMMONWEALTH DEVELOPMENT AUTHORITY, FISCAL YEAR
ENDED SEPTEMBER 30, 1988 (9/13/93) 52 RECOMMENDATIONS AND
$4,998,398 UNRESOLVED
94-A-525 COMMONWEALTH DEVELOPMENT AUTHORITY, FISCAL YEAR ENDED
SEPTEMBER 30, 1989 (4/15/94) 45 RECOMMENDATIONS AND $6,078,308
UNRESOLVED
94-A-574 COMMONWEALTH UTILITIES CORPORATION, FISCAL YEAR ENDED
SEPTEMBER 30, 1990 (5/6/94) 61 RECOMMENDATIONS AND $166,509
UNRESOLVED
94-A-818 COMMONWEALTH UTILITIES CORPORATION, FISCAL YEAR ENDED
SEPTEMBER 30, 1991 (6/16/94) 42 RECOMMENDATIONS UNRESOLVED
94-A-836 COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS, FISCAL
YEAR ENDED SEPTEMBER 30, 1993 (6/20/94) 59 RECOMMENDATIONS
UNRESOLVED
94-A-1083 MARIANA ISLANDS HOUSING AUTHORITY, FISCAL YEAR ENDED
SEPTEMBER 30, 1993 (8/3/94) 5 RECOMMENDATIONS UNRESOLVED
95-A-784 COMMONWEALTH PORTS AUTHORITY,
FISCAL YEAR ENDED SEPTEMBER 30, 1994 (4/12/95) 10 RECOMMENDATIONS
UNRESOLVED
97-A-851 NORTHERN MARIANAS COLLEGE, FISCAL YEAR ENDED
SEPTEMBER 30, 1993 (5/16/97) 36 RECOMMENDATIONS UNRESOLVED
98-A-339 COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS,
FISCAL YEAR ENDED
SEPTEMBER 30, 1996 (3/11/98)
47 RECOMMENDATIONS AND $11,176,309 UNRESOLVED
Federated States of Micronesia
96-A-482 FEDERATED STATES OF MICRONESIA, STATUS OF NATIONAL
GOVERNMENT, FISCAL YEAR ENDED SEPTEMBER 30, 1994 (2/29/96) 19
RECOMMENDATIONS AND $57,900 UNRESOLVED
97-A-244 FEDERATED STATES OF MICRONESIA NATIONAL GOVERNMENT,
FISCAL YEAR ENDED SEPTEMBER 30, 1995 (12/23/96) 22
RECOMMENDATIONS AND $166,523 UNRESOLVED
98-A-386 FEDERATED STATES OF MICRONESIA NATIONAL GOVERNMENT,
FISCAL YEAR ENDED SEPTEMBER 30, 1996 (3/31/98)
23 RECOMMENDATIONS AND $109,560 UNRESOLVED
Chuuk
91-A-505 CHUUK STATE GOVERNMENT, FISCAL YEAR ENDED SEPTEMBER 30,
1989 (2/20/91) 1 RECOMMENDATION AND $665,817 UNRESOLVED
92-A-519 CHUUK STATE GOVERNMENT, FISCAL YEAR ENDED SEPTEMBER 30,
1990 (2/25/92) 1 RECOMMENDATION AND $1,940,938 UNRESOLVED
94-A-374 STATE OF CHUUK, FEDERATED STATES OF MICRONESIA, FISCAL
YEAR ENDED SEPTEMBER 30, 1992 (2/28/94) 15 RECOMMENDATIONS
UNRESOLVED
Kosrae
94-A-367 STATE OF KOSRAE, FEDERATED STATES OF MICRONESIA, FISCAL
YEAR ENDED SEPTEMBER 30, 1992 (2/24/94) 9 RECOMMENDATIONS
UNRESOLVED
Pohnpei
91-A-398 POHNPEI STATE GOVERNMENT, FISCAL YEAR ENDED SEPTEMBER
30, 1989 (2/4/91) 1 RECOMMENDATION AND $98,216 UNRESOLVED
94-A-527 STATE OF POHNPEI, FEDERATED STATES OF MICRONESIA,
FISCAL YEAR ENDED SEPTEMBER 30, 1992 (4/19/94) 21 RECOMMENDATIONS
AND $2,764 UNRESOLVED
Yap
94-A-371 STATE OF YAP, FEDERATED STATES OF MICRONESIA, FISCAL
YEAR ENDED SEPTEMBER 30, 1992 (2/25/94) 22 RECOMMENDATIONS
UNRESOLVED
Guam
99-A-144 GOVERNMENT OF GUAM, FISCAL YEAR ENDED SEPTEMBER 30,
1997 (12/8/98) 28 RECOMMENDATIONS UNRESOLVED
Republic of the Marshall Islands
97-A-1272 REPUBLIC OF THE MARSHALL ISLANDS, FISCAL YEAR ENDED
SEPTEMBER 30, 1996 (9/23/97) 28 RECOMMENDATIONS UNRESOLVED
99-A-0 REPUBLIC OF THE
MARSHALL ISLANDS,
FISCAL YEAR ENDED
SEPTEMBER 30, 1997
(10/1/98)
42 RECOMMENDATIONS
AND $20,854,750 UNRESOLVED
Republic of Palau
92-A-368 PALAU COMMUNITY ACTION AGENCY, FISCAL YEAR ENDED
SEPTEMBER 30, 1990 (1/24/92) 1 RECOMMENDATION AND $2,593
UNRESOLVED
92-A-885 REPUBLIC OF PALAU, FISCAL YEAR ENDED SEPTEMBER 30, 1989
(6/5/92) 1 RECOMMENDATION AND $40,262 UNRESOLVED
93-A-1053 PALAU COMMUNITY ACTION AGENCY, FISCAL YEAR ENDED
SEPTEMBER 30, 1991 (5/11/93) 12 RECOMMENDATIONS UNRESOLVED
93-A-1629 REPUBLIC OF PALAU, FISCAL YEAR ENDED SEPTEMBER 30,
1990 (9/30/93) 1 RECOMMENDATION AND $401,843 UNRESOLVED
94-A-499 REPUBLIC OF PALAU, FISCAL YEAR ENDED SEPTEMBER 30, 1991
(4/6/94) 11 RECOMMENDATIONS AND $517,693 UNRESOLVED
94-A-882 REPUBLIC OF PALAU, FISCAL YEAR ENDED SEPTEMBER 30, 1992
(6/27/94) 37 RECOMMENDATIONS AND $4,085 UNRESOLVED
98-A-130 REPUBLIC OF PALAU, FISCAL YEAR ENDED SEPTEMBER 30, 1996
(11/19/97)
19 RECOMMENDATIONS UNRESOLVED
98-A-176 PALAU COMMUNITY ACTION AGENCY, FISCAL YEAR ENDED
SEPTEMBER 30, 1994 (12/12/97)
16 RECOMMENDATIONS AND $4,769 UNRESOLVED
98-A-177 PALAU COMMUNITY ACTION AGENCY, FISCAL YEAR ENDED
SEPTEMBER 30, 1995 (12/12/97)
12 RECOMMENDATIONS AND $43,843 UNRESOLVED
99-A-37 REPUBLIC OF
PALAU, FISCAL YEAR ENDED SEPTEMBER 30, 1997 (10/20/98)
22 RECOMMENDATIONS
AND $1,029,762 UNRESOLVED
U.S. Virgin Islands
98-A-154 GOVERNMENT OF THE VIRGIN ISLANDS, FISCAL YEAR ENDED
SEPTEMBER 30, 1994 (12/2/97)
5 RECOMMENDATIONS AND $632,247 UNRESOLVED
NATIONAL PARK SERVICE
97-A-1019 ILLINOIS HISTORIC PRESERVATION AGENCY, 2 FISCAL YEARS
ENDED JUNE 30, 1996 (7/10/97) 1 RECOMMENDATION UNRESOLVED
98-A-194 GEORGIA TRUST FOR HISTORIC PRESERVATION, INC., FISCAL
YEAR ENDED MARCH 31, 1997 (12/24/97)
2 RECOMMENDATIONS UNRESOLVED
98-A-229 NATIONAL INSTITUTE FOR THE CONSERVATION OF CULTURAL
PROPERTY, INC., FISCAL YEAR ENDED DECEMBER 31, 1996 (1/15/98)
1 RECOMMENDATION UNRESOLVED
98-A-627 SOUTH
CAROLINA DEPARTMENT
OF PARKS, RECREATION
AND TOURISM, FISCAL
YEAR ENDED JUNE 30, 1996
(8/6/98)
9 RECOMMENDATIONS
UNRESOLVED
98-A-687 NATIONAL
CONFERENCE OF STATE
HISTORIC PRESERVATION
OFFICERS, FISCAL YEAR
ENDED DECEMBER 31, 1997
(9/25/98)
2 RECOMMENDATIONS
UNRESOLVED
U.S. FISH AND WILDLIFE SERVICE
97-A-843 NATIONAL TROPICAL BOTANICAL GARDEN, FISCAL YEAR ENDED
DECEMBER 31, 1995 (5/15/97) 5 RECOMMENDATIONS UNRESOLVED
97-A-993 VIRGINIA, FISCAL YEAR ENDED JUNE 30, 1995 (8/8/97) 2
RECOMMENDATIONS UNRESOLVED
(Unresolved findings pertain to National Park Service.)
97-A-1180 WISCONSIN, FISCAL YEAR ENDED
JUNE 30, 1995 (9/5/97) 3 RECOMMENDATIONS AND $26,410 UNRESOLVED
(Unresolved findings pertain to National Park Service.)
97-A-1241 SOUTH CAROLINA, FISCAL YEAR ENDED JUNE 30, 1996
(9/17/97) 2 RECOMMENDATIONS UNRESOLVED
(Unresolved findings pertain to National Park Service.)
98-A-148 NORTH CAROLINA, FISCAL YEAR ENDED JUNE 30, 1996
(12/2/97)
1 RECOMMENDATION UNRESOLVED
98-A-149 ARIZONA, FISCAL YEAR ENDED JUNE 30, 1996 (12/2/97)
1 RECOMMENDATION UNRESOLVED
(Unresolved finding pertains to National Park Service.)
APPENDIX 7
SUMMARY OF INTERNAL AUDIT REPORTS OVER 6 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 audits continue to be monitored by the Focus
Leader for Management Control and Audit Followup, Assistant
Secretary for Policy, Management and Budget, for completion of
corrective action. Note: The insular area reports contain
recommendations made specifically to the insular area governors
and other territorial officials, who do not report to the
Secretary and are not subject to the policy, guidance, and
administrative oversight established by the Assistant Secretary
for Policy, Management and Budget.
BUREAU OF INDIAN AFFAIRS
95-I-598 BUREAU OF INDIAN AFFAIRS PRINCIPAL FINANCIAL STATEMENTS
FOR FISCAL YEARS 1993 AND 1994 (2/28/95) 2 RECOMMENDATIONS
95-I-1402 WAPATO IRRIGATION PROJECT, BUREAU OF INDIAN AFFAIRS
(9/30/95) 2 RECOMMENDATIONS
96-I-641 REVIEW OF INDIAN IRRIGATION PROJECTS, BUREAU OF INDIAN
AFFAIRS (3/29/96) 7 RECOMMENDATIONS
97-I-504 DIRECT AND GUARANTEED LOAN PROGRAMS, EASTERN AREA
OFFICE, BUREAU OF INDIAN AFFAIRS (3/10/97) 1 RECOMMENDATION
97-I-771 GENERAL CONTROLS OVER AUTOMATED INFORMATION SYSTEMS,
OPERATIONS SERVICE CENTER, BUREAU OF INDIAN AFFAIRS (4/30/97) 7
RECOMMENDATIONS
97-I-834 BUREAU OF INDIAN AFFAIRS CONSOLIDATED FINANCIAL
STATEMENTS FOR FISCAL YEARS 1995 AND 1996 (5/9/97) 1
RECOMMENDATION
98-I-483 FOLLOWUP OF GENERAL CONTROLS OVER AUTOMATED INFORMATION
SYSTEMS, OPERATIONS SERVICE CENTER, BUREAU OF INDIAN AFFAIRS
(6/10/98)
5 RECOMMENDATIONS
98-I-703 AGRICULTURAL LEASING AND GRAZING ACTIVITIES, FORT PECK
AGENCY, BUREAU OF INDIAN AFFAIRS (9/30/98)
2 RECOMMENDATIONS
BUREAU OF LAND MANAGEMENT
92-I-828 ONSHORE GEOPHYSICAL EXPLORATION PROGRAM (5/26/92) 2
RECOMMENDATIONS
95-I-379 FOLLOWUP OF RECOMMENDATIONS RELATING TO BUREAU OF LAND
MANAGEMENT USER CHARGES FOR MINERAL-RELATED DOCUMENT PROCESSING
(1/23/95) 2 RECOMMENDATIONS
95-I-747 RIGHT-OF-WAY GRANTS, BUREAU OF LAND MANAGEMENT
(3/31/95) 6 RECOMMENDATIONS
96-I-1265 OCCUPANCY TRESPASS RESOLUTION, BUREAU OF LAND
MANAGEMENT (9/30/96) 1 RECOMMENDATION
97-I-1104 MANAGEMENT OF HERD LEVELS, WILD HORSE AND BURRO
PROGRAM, BUREAU OF LAND MANAGEMENT
(8/12/97) 2 RECOMMENDATIONS98-I-419 THE ADOPT-A- HORSE PROGRAM,
BUREAU OF LAND MANAGEMENT (4/30/98)
3 RECOMMENDATIONS
98-I-551 REIMBURSEMENT OF FIREFIGHTING COSTS, BUREAU OF LAND
MANAGEMENT (7/27/98)
5 RECOMMENDATIONS
BUREAU OF RECLAMATION
92-I-1128 REPAYMENT OF MUNICIPAL AND INDUSTRIAL WATER SUPPLY
INVESTMENT COSTS (8/13/92) 2 RECOMMENDATIONS
92-I-1151 REVIEW OF THE COST ALLOCATION FOR THE CENTRAL ARIZONA
PROJECT (8/17/92) 4 RECOMMENDATIONS (Final action is pending
outcome of litigation.)
93-I-577 PROPOSED DEFERRAL OF NOTICE OF SUBSTANTIAL COMPLETION
OF THE CENTRAL ARIZONA PROJECT (2/19/93) 3 RECOMMENDATIONS (Final
action is pending
outcome of litigation.)
94-I-884 DEVELOPMENT STATUS OF THE DOLORES AND THE ANIMAS-LA
PLATA PROJECTS (7/11/94) 1 RECOMMENDATION
94-I-930 IRRIGATION OF INELIGIBLE LANDS (7/11/94) 3
RECOMMENDATIONS
95-I-870 RECREATION MANAGEMENT ACTIVITIES AT SELECTED SITES
(5/17/95) 2 RECOMMENDATIONS
95-I-1204 FINANCIAL MANAGEMENT OF THE COLUMBIA BASIN, PROJECT,
PACIFIC NORTHWEST REGION (8/22/95)
1 RECOMMENDATION
95-I-1376 FOLLOWUP OF RECOVERY OF OPERATION AND MAINTENANCE
PROGRAM EXPENSES (9/29/95) 1 RECOMMENDATION
95-I-1383 RECOVERY OF OPERATION AND MAINTENANCE COSTS, COLUMBIA
BASIN PROJECT (9/29/95) 2 RECOMMENDATIONS
96-I-313 AWARD AND ADMINISTRATION OF CONTRACT NO.
1425-2-CC-40-12260 WITH ENVIRONMENTAL CHEMICAL CORPORATION
RELATED TO THE SUMMITVILLE MINE SITE CLEANUP, BUREAU OF
RECLAMATION (3/14/96) 1 RECOMMENDATION
98-I-258 DETERMINATION OF THE REIMBURSABILITY OF ENVIRONMENTAL
ACTIVITIES COSTS ASSOCIATED WITH GLEN CANYON DAM BY THE BUREAU OF
RECLAMATION (2/23/98)
2 RECOMMENDATIONS
98-I-383 CENTRAL VALLEY PROJECTS RESTORATION FUND, BUREAU OF
RECLAMATION (3/31/98)
2 RECOMMENDATIONS
98-I-623 FOLLOWUP OF MAINFRAME COMPUTER POLICIES AND
PROCEDURES, ADMINISTRATIVE SERVICE CENTER, BUREAU OF RECLAMATION
(8/20/98)
11 RECOMMENDATIONS
98-I-630 AWARD AND ADMINISTRATION OF CONTRACTS FOR THE
PROGRAMMATIC ENVIRONMENTAL IMPACT STATEMENT FOR IMPLEMENTATION OF
THE CENTRAL VALLEY PROJECT IMPROVEMENT ACT, BUREAU OF RECLAMATION
(8/31/98)
3 RECOMMENDATIONS
99-I-133 IDENTIFICATION OF UNNEEDED ACQUIRED LANDS, BUREAU OF
RECLAMATION (12/21/98)
3 RECOMMENDATIONS
INSULAR AREAS
American Samoa
96-I-533 AMERICAN SAMOA LEGISLATURE, AMERICAN SAMOA GOVERNMENT
(3/22/96) 7 RECOMMENDATIONS
Commonwealth of the Northern Mariana Islands
94-I-1323 UTILITIES RATE STRUCTURE, COMMONWEALTH OF THE NORTHERN
MARIANA ISLANDS (9/30/94) 3 RECOMMENDATIONS
95-I-106 CONTRACTING AND CONTRACT ADMINISTRATION, COMMONWEALTH
UTILITIES CORPORATION, COMMONWEALTH OF THE NORTHERN MARIANA
ISLANDS (11/14/94) 5 RECOMMENDATIONS
Guam
92-I-1360 GOVERNMENT OF GUAM RETIREMENT FUND (9/18/92) 7
RECOMMENDATIONS
98-I-335 PROGRAMS AND OPERATIONS, DEPARTMENT OF VOCATIONAL
REHABILITATION, GOVERNMENT OF GUAM (3/16/98)
3 RECOMMENDATIONS
98-I-570 ASSESSMENT AND COLLECTION OF GROSS RECEIPTS TAXES,
DEPARTMENT OF REVENUE AND TAXATION, GOVERNMENT OF GUAM (7/17/98)
4 RECOMMENDATIONS
98-I-643 OPERATIONAL FUNDING STATUS, DEPARTMENT OF EDUCATION,
GOVERNMENT OF GUAM (8/28/98)
2 RECOMMENDATIONS
Republic of Palau
92-I-1368 BILLINGS AND COLLECTIONS OF THE REPUBLIC OF PALAU'S
GROSS REVENUE TAX (9/28/92) 3 RECOMMENDATIONS
U.S. Virgin Islands
91-I-1188 SECURITY AND MAINTENANCE OF CORRECTIONAL FACILITIES,
GOVERNMENT OF THE VIRGIN ISLANDS (8/29/91) 16 RECOMMENDATIONS
91-I-1431 FOLLOWUP OF AUDIT OF THE GOVERNMENT EMPLOYEES'
RETIREMENT SYSTEM, GOVERNMENT OF THE VIRGIN ISLANDS (9/30/91) 1
RECOMMENDATION
92-I-90 PRISON OVERCROWDING, BUREAU OF CORRECTIONS (10/28/91) 5
RECOMMENDATIONS
94-I-248 PROPERTY MANAGEMENT FUNCTIONS, POLICE DEPARTMENT,
GOVERNMENT OF THE VIRGIN ISLANDS (1/24/94) 1 RECOMMENDATION
95-I-52 SELECTED ADMINISTRATIVE FUNCTIONS, ST. CROIX INTERIM
HOSPITAL, GOVERNMENT OF THE VIRGIN ISLANDS (10/31/94)
2 RECOMMENDATIONS
97-I-257 SMALL BUSINESS DEVELOPMENT AGENCY, GOVERNMENT OF THE
VIRGIN ISLANDS (1/15/97) 4 RECOMMENDATIONS
97-I-590 SUPPLEMENTAL FOOD PROGRAM FOR WOMEN, INFANTS AND
CHILDREN, DEPARTMENT OF HEALTH, GOVERNMENT OF THE VIRGIN ISLANDS
(3/24/97) 1 RECOMMENDATION
98-I-293 BUSINESS LICENSING FEES, DEPARTMENT OF LICENSING AND
CONSUMER AFFAIRS, GOVERNMENT OF THE VIRGIN ISLANDS (2/27/98)
3 RECOMMENDATIONS
99-I-148 UNEMPLOYMENT
INSURANCE PROGRAM, DEPARTMENT OF LABOR, GOVERNMENT OF THE VIRGIN
ISLANDS (12/18/98)
9 RECOMMENDATIONS
MINERALS MANAGEMENT SERVICE
97-I-1042 ROYALTY MANAGEMENT PROGRAM'S AUTOMATED INFORMATION
SYSTEMS, MINERALS MANAGEMENT SERVICE (7/31/97) 1 RECOMMENDATION
98-I-336 GENERAL CONTROLS OVER THE AUTOMATED INFORMATION SYSTEM
PROGRAM, MINERALS MANAGEMENT SERVICE (3/23/98)
3 RECOMMENDATIONS
98-I-484 MINERALS MANAGEMENT SERVICE'S WORK REGARDING
UNDERPRICING OF CALIFORNIA CRUDE OIL (6/10/98)
1 RECOMMENDATION
MULTI-OFFICE
96-I-1267 INSPECTION AND ENFORCEMENT PROGRAM AND SELECTED
RELATED ACTIVITIES, BUREAU OF LAND MANAGEMENT (9/30/96) 4
RECOMMENDATIONS
97-I-548 ADMINISTRATIVELY UNCONTROLLABLE OVERTIME, DEPARTMENT
OF THE INTERIOR (2/27/97) 1 RECOMMENDATION
NATIONAL PARK SERVICE
98-I-406 FOLLOWUP OF RECOMMENDATIONS CONCERNING UTILITY RATES
IMPOSED BY THE NATIONAL PARK SERVICE (4/15/98)
6 RECOMMENDATIONS
OFFICE OF THE SECRETARY
97-I-683 MAINFRAME COMPUTER POLICIES AND PROCEDURES,
ADMINISTRATIVE SERVICE CENTER, BUREAU OF RECLAMATION (3/31/97) 2
RECOMMENDATIONS
98-I-712 RECEIPT AND EXPENDITURE OF FUNDS BY THE UTAH
RECLAMATION MITIGATION AND CONSERVATION COMMISSION FOR FISCAL
YEARS 1996 AND 1997 (9/30/98)
7 RECOMMENDATIONS
OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT
97-I-1303 FEE COMPLIANCE PROGRAM, OFFICE OF SURFACE MINING
RECLAMATION AND ENFORCEMENT (9/30/97) 1 RECOMMENDATION
OFFICE OF THE SPECIAL TRUSTEE FOR AMERICAN INDIANS
97-I-196 STATEMENT OF ASSETS AND TRUST FUND BALANCES AT
SEPTEMBER 30, 1995, OF THE TRUST FUNDS MANAGED BY THE OFFICE OF
TRUST FUNDS MANAGEMENT (12/13/96) 16 RECOMMENDATIONS
97-I-1167 JUDGMENT FUNDS AWARDED TO THE TURTLE MOUNTAIN BAND OF
CHIPPEWA INDIANS (9/22/97) 1 RECOMMENDATION
97-I-1168 JUDGMENT FUNDS AWARDED TO THE NAVAJO NATION (9/22/97)
1 RECOMMENDATION
97-I-1169 JUDGMENT FUNDS AWARDED TO THE PAPAGO TRIBE OF ARIZONA
(9/15/97) 2 RECOMMENDATIONS
98-I-206 FINANCIAL STATEMENTS FOR FISCAL YEAR 1996 FOR OFFICE OF
THE SPECIAL TRUSTEE FOR AMERICAN INDIANS TRIBAL, INDIVIDUAL
INDIAN MONIES AND OTHER SPECIAL TRUST FUNDS MANAGED BY THE OFFICE
OF TRUST FUNDS MANAGEMENT (1/23/98)
12 RECOMMENDATIONS
U.S. FISH AND WILDLIFE SERVICE
95-I-376 CONCESSION FEES, U.S. FISH AND WILDLIFE SERVICE
(1/17/95) 1 RECOMMENDATION
97-I-1112 ADMINISTRATION OF GRANTS AWARDED UNDER THE NORTH
AMERICAN WETLANDS CONSERVATION ACT, U.S. FISH AND WILDLIFE
SERVICE (8/29/97) 1 RECOMMENDATION
97-I-1302 PARTNERS FOR WILDLIFE HABITAT RESTORATION PROGRAM,
U.S. FISH AND WILDLIFE
SERVICE (9/29/97)
4 RECOMMENDATIONS
97-I-1305 AUTOMATED LAW ENFORCEMENT SYSTEM, U.S. FISH AND
WILDLIFE SERVICE (9/30/97) 4 RECOMMENDATIONS
99-I-162 LAND ACQUISITION ACTIVITIES, U.S. FISH AND WILDLIFE
SERVICE (12/29/98)
6 RECOMMENDATIONS
U.S. GEOLOGICAL SURVEY
97-I-927 U.S. GEOLOGICAL SURVEY FINANCIAL STATEMENTS FOR FISCAL
YEAR 1996 (6/12/97) 1 RECOMMENDATIONAPPENDIX 8
STATUTORY AND ADMINISTRATIVE RESPONSIBILITIES
The Inspector General Act of 1978 (Public Law 95-452), as
amended, sets forth specific requirements for semiannual reports
to be made to the Secretary for transmittal to the Congress. A
selection of other statutory and administrative responsibilities
and criminal and civil investigative authorities of the OIG
follows:
Statutory Audit Responsibilities
Statutory audit responsibilities include:
P.L. 96-510 Comprehensive Environmental Response, Compensation
and Liability Act of 1980
(Superfund)
P.L. 97-357 Insular Areas Act of 1982
P.L. 97-451 Federal Oil and Gas Royalty Management Act of 1982
P.L. 98-502 Single Audit Act of 1984
P.L. 99-499 Superfund Amendments and Reauthorization Act of
1986
P.L. 101-576 Chief Financial Officers Act of 1990
P.L. 103-382 Improving American Schools Act of 1994
P.L. 104-208 Federal Financial Management Improvement Act of
1996
P.L. 104-316 General Accounting Office Act of 1996, Section 108,
"To Require DOI-OIG
To Audit the Central Utah Project Cost Allocation"
P.L. 105-277 Office of National Drug Control Policy
Reauthorization Act of 1998
Administrative Responsibilities
Office of Management and Budget circulars and bulletins:
A-50 "Audit Followup"
A-87 "Cost Principles for State and Local Government"
A-123 "Management Accountability and Control"
A-131 "Value Engineering"
A-133 "Audits of States, Local Governments, and Non-Profit
Organizations"
97-01 "Form and Content of Agency Financial Statements"
(Bulletin)
98-08 "Audit Requirements for Federal Financial Statements"
(Bulletin)
Criminal and Civil Investigative Authorities
Criminal investigative authorities include:
- Title 18, United States Code, section on crime and criminal
procedures as they pertain to OIG's
oversight of DOI programs and employee misconduct.
Civil and administrative investigative authorities include civil
monetary penalty authorities such as:
- Title 31, United States Code, Section 3801 et seq., the
Program Fraud Civil Remedies Act.
- Title 31, United States Code, Section 3729-3733, the False
Claims Act. APPENDIX 9
CROSS-REFERENCES TO THE INSPECTOR GENERAL ACT
Page
Inspector General Act, as amended
Section 4(a)(2) Review of Legislation and Regulations
N/A*
Section 5(a)(1) Significant Problems, Abuses, and Deficiencies
7-24
Section 5(a)(2) Recommendations With Respect to Significant
Problems, 7-24
Abuses, and Deficiencies
Section 5(a)(3) Summary of Audits From Agency's Previous Report
on 62-66
Which Corrective Action Has Not Been Completed
Section 5(a)(4) Matters Referred to Prosecutive Authorities iv
Section 5(a)(5) Summary of Instances Where Information Was
Refused N/A*
Section 5(a)(6) List of Audit Reports 26-49
Section 5(a)(7) Summary of Significant Reports 7-24
Section 5(a)(8) Statistical Table - Questioned Costs 52
Section 5(a)(9) Statistical Table - Recommendations That Funds Be
53
Put To Better Use
Section 5(a)(10) Summary of Audit Reports Issued Before the
55-61
Commencement of the Reporting Period for Which
No Management Decision Has Been Made
Section 5(a)(11) Significant Revised Management Decisions Made
N/A*
During the Reporting Period
Section 5(a)(12) Management Decisions With Which the N/A*
Inspector General Is in Disagreement
Section 5(a)(13) Information Described Under Section 05(b) of the
Federal N/A*
Financial Management Improvement Act of 1996
*N/A: Not applicable.
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) 208-4599
Facsimile Number:(202) 208-4998
World Wide Web Site:www.oig.doi.gov
HOTLINE
Toll Free Numbers:1-800-424-5081
TDD 1-800-354-0996
FTS/Commercial Numbers:(202) 208-5300
TDD (202) 208-2420
Address:U.S. Department of the Interior
Office of Inspector General
1849 C Street, NW
Mail Stop 5341, MIB
Washington, D.C. 20240
ILLEGAL OR WASTEFUL ACTIVITIES
SHOULD BE REPORTED TO
THE OFFICE OF INSPECTOR GENERAL
Internet/E-Mail Address
www.oig.doi.gov
Sending Written Documents to: Calling:
Within the Continental United States
U.S. Department of the Interior Our 24-hour
Office of Inspector General Telephone HOTLINE
1849 C Street, NW 1-800-424-5081 or
Mail Stop 5341 (202) 208-5300
Washington, D.C. 20240
TDD for hearing impaired
(202) 208-2420 or
1-800-354-0996
Outside the Continental United States
Caribbean Region
U.S. Department of the Interior (703) 235-9221
Office of Inspector General
Eastern Division-Investigations
4040 Fairfax Drive
Suite 303
Arlington, Virginia 22203
Pacific Region
U.S. Department of the Interior (671) 647-6060
Office of Inspector General
Pacific Office
415 Chalan san Antonio
Baltej Pavilion, Suite 306
Tamuning, Guam 96911