[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




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

This file contains an ASCII representation of an OIG report,
Subject:  Semiannual Report, October 1999 (No. 10-S-99).  No
attempt has been made to display graphic images or illustrations.
Some tables may be included, but may not resemble those in the
printed version.

A printed copy of this report may be obtained by referring to the
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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