[Semiannual Report, April 1998]
[From the U.S. Government Printing Office, www.gpo.gov]

Report No. 4-S-98

Title: Semiannual Report, April 1998

     Date:  April 1998




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     Subject:  Semiannual Report, April 1998 (No. 4-S-98).  No attempt
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                       ******************************




     U.S. Department of the Interior
     Office of Inspector General


     Semiannual Report
     April 1998
    
  

     MESSAGE FROM THE INSPECTOR GENERAL
  
  
     About 5 years ago, the National Performance Review was undertaken
     to change the way the Federal Government operated. As "agents of
     positive change" whose mission is to promote precisely the type
     of government that the public is demanding, the Office of
     Inspector General (OIG), through its audit and investigative
     activities, plays a critical role in responding to the public's
     demands for accountability and in reinventing and improving
     Government operations.
  
     To assist in meeting its statutory mission and its strategic
     goals, OIG has provided proactive, independent, and objective
     evaluations of the economy, efficiency, and effectiveness of
     Department of the Interior (DOI) programs and operations during
     this 6-month period. As part of our shared commitment with DOI
     to improve program operations, we are providing, or have
     provided, technical and audit assistance through participation
     on several DOI task forces or working groups formed to address
     issues in the areas of the year 2000 computer problem, the use
     of the Governmentwide purchase card, and settlement of a lawsuit
     involving indirect costs provided to Indian tribes for
     administering their Federal programs.
  
     As part of our continuing efforts to foster an effective working
     relationship, we have also asked DOI, bureau, and insular area
     government officials to participate in our planning process by
     providing audit suggestions that will both benefit the agencies
     and focus our resources on those areas most critically in need
     of an independent assessment.
  
     In addition to our planned activities, we are, with increasing
     frequency, responding to requests to initiate audits and
     investigations of DOI programs and operations. On the audit
     side, we have reviewed the reported maintenance backlog of two
     bureaus and selected maintenance activities at a national
     battlefield at the request of members of the Congress. OIG
     auditors and investigators are participating in 10 joint audit
     -investigative activities and on 12 task forces formed by U.S.
     Attorneys and other Federal agencies throughout the continental
     United States and the insular areas to investigate allegations
     of fraud, public corruption, and the misappropriation of funds.
  
     On the investigative side, OIG is providing proactive technical
     assistance in partnership with all DOI bureaus to more
     effectively combat fraud, waste, and abuse. In that regard, we
     are continuing with the Fraud Awareness outreach program, which
     we instituted more than 3 years ago to familiarize DOI employees
     with the work of OIG so that the reporting of fraud is increased
     by those in the best position to detect it--the employees
     actually involved in administering DOI's programs. During this
     semiannual period, we have given 34 Fraud Awareness
     presentations to a broad range of employee groups, including
     National Park Service rangers and Minerals Management Service
     staff involved in collecting mineral royalties.
  
     While executing our statutory audit and investigative
     responsibilities, we are also pursuing our strategic goal of
     improving our own operations by constantly assessing our day-to
     -day activities and establishing performance measures to evaluate
     our progress toward providing quality and valuable services to
     our stakeholders and an efficient and effective workplace
     environment for OIG employees. For example, one of the primary
     purposes of our reports of investigation is to assist DOI
     managers in determining whether administrative action to
     discipline an employee, change a procedure, or rewrite policy is
     appropriate. In that regard, each report is accompanied by a
     rating sheet that invites bureau managers to assess the report
     in terms of its clarity and effectiveness in resolving the
     allegations.
  
     As stated by the Vice President in his recent message to Federal
     workers, "Today, the reinventing government initiative is the
     longest running and most successful government reform effort in
     history." OIG is proud to be part of this successful initiative
     and will continue to improve and change to meet the public's
     demands for a more efficient and effective Government.
  
     On a personal note, Mr. Lennox Leonard Young, 31, a Management
     Analyst for OIG, died on March 9, 1998. From October 1994 to
     February 1998, Mr. Young created the format and design of the
     Semiannual Report and was responsible for its production and
     publication. The unexpected death of this young, talented, and
     aspiring individual has been a significant loss to our
     organization. This Semiannual Report is dedicated to the memory
     of Lennox Leonard Young (1966-1998).
  
  
                                            Robert J. Williams
                                            Acting Inspector General
  
  
  
  


       CONTENTS                                                      Page

       Statistical Highlights . . . . . . . . . . . . . . . . . . . . iv
       Introduction . . . . . . . . . . . . . . . . . . . . . . . . . .1
          Department Profile. . . . . . . . . . . . . . . . . . . . . .1
          OIG Organization. . . . . . . . . . . . . . . . . . . . . . .2
       Audit and Investigative Activities . . . . . . . . . . . . . . .4
           Summary of Audit Results . . . . . . . . . . . . . . . . . .4
           Investigative Matters. . . . . . . . . . . . . . . . . . . .4
       Congressional Hearings . . . . . . . . . . . . . . . . . . . . .6
       Legislative Reviews. . . . . . . . . . . . . . . . . . . . . . .8
       Significant Audits and Investigations. . . . . . . . . . . . . 10
          Bureau Financial Statement Audits . . . . . . . . . . . . . 10
          Bureau of Indian Affairs. . . . . . . . . . . . . . . . . . 10
          Bureau of Land Management . . . . . . . . . . . . . . . . . 12
          Bureau of Reclamation . . . . . . . . . . . . . . . . . . . 13
          Insular Areas . . . . . . . . . . . . . . . . . . . . . . . 15
          Minerals Management Service . . . . . . . . . . . . . . . . 22
          Multi-Office. . . . . . . . . . . . . . . . . . . . . . . . 23
          National Park Service . . . . . . . . . . . . . . . . . . . 24
          Office of the Special Trustee for American Indians. . . . . 26
          U.S. Fish and Wildlife Service. . . . . . . . . . . . . . . 27
          U.S. Geological Survey. . . . . . . . . . . . . . . . . . . 28
   
          Appendices

      1 - Summary of Audit Activities From October 1, 1997,
          Through March 31, 1998 . . . . . . . . . . . . . . . . . . 29
      2 - Audit Reports Issued or Processed and Indirect
          Cost Proposals Negotiated During the 6-Month Period 
          Ended March 31, 1998 . . . . . . . . . . . . . . . . . . . 30
            - Internal Audits. . . . . . . . . . . . . . . . . . . . 30
            - Contract and Grant Audits. . . . . . . . . . . . . . . 32
            - Single Audits. . . . . . . . . . . . . . . . . . . . . 34
            - Indirect Cost Proposals. . . . . . . . . . . . . . . . 43
      3 - Monetary Impact of Audit Activities From October 1, 1997, 
          Through March 31, 1998 . . . . . . . . . . . . . . . . . . 47
      4 - Non-Federal Funding Included in Monetary Impact of Audit
          Activities During the 6-Month Period Ended March 31, 1998..48
      5 - Audit Resolution Activities. . . . . . . . . . . . . . . . 49
            - Table I - Inspector General Audit Reports With 
               Questioned Costs. . . . . . . . . . . . . . . . . . . 49
            - Table II - Inspector General Audit Reports With 
               Recommendations That Funds Be Put To Better Use . . . 50
            - Table III - Inspector General Audit Reports With
               Lost or Potential Additional Revenues . . . . . . . . 51
      6 - Summary of Audit Reports Over 6 Months Old Pending
           Management Decisions. . . . . . . . . . . . . . . . . . . 52
            - Internal Audits. . . . . . . . . . . . . . . . . . . . 52
            - Contract and Grant Audits. . . . . . . . . . . . . . . 54
            - Single Audits. . . . . . . . . . . . . . . . . . . . . 55
      7 - Summary of Internal Audit Reports Over 6 Months Old 
           Pending Corrective Action . . . . . . . . . . . . . . . . 59
      8 - Statutory and Administrative Responsibilities. . . . . . . 64
      9 - Cross-References to the Inspector General Act. . . . . . . 65

                                

                     STATISTICAL HIGHLIGHTS

   Audit Activities
   Audit Reports Issued or Processed . . . . . . . . . . . . .299
     - Internal Audits . . . . . . . . . . . .37                 
     - Contract and Grant Audits . . . . . . .27                 
     - Single Audits . . . . . . . . . . . . 235                 
    Indirect Cost Proposals Negotiated . . . . . . . . . . . . 90

    Impact of Audit Activities - (Dollar Amounts in Millions)
    Total Monetary Impact. . . . . . . . . . . . . . . . . .$74.9
     - Questioned Costs. . . . . . . . . . $17.8                 
     - Recommendations That Funds Be Put To Better Use$19.0                 
     - Lost or Potential Additional Revenues$38.1                 
    Internal Audit Recommendations Made. . . . . . . . . . . .165
    Internal Audit Recommendations Resolved. . . . . . . . . . 85

   Investigative Activities
   Total Reports Issued. . . . . . . . . . . . . . . . . . . . 67
    Cases Closed . . . . . . . . . . . . . . . . . . . . . . . 96
    Cases Opened . . . . . . . . . . . . . . . . . . . . . . . 78
    Cases Pending. . . . . . . . . . . . . . . . . . . . . . .447
    Hotline Complaints Received. . . . . . . . . . . . . . . . 55
    Hotline Complaint Matters Opened . . . . . . . . . . . . . .0
    Hotline Complaint Matters  Closed. . . . . . . . . . . . . 18
    Hotline Complaint Matters Pending. . . . . . . . . . . . . 40
    General Information Matters Received . . . . . . . . . . .164

    Impact of Investigative Activities
    Indictments/Informations . . . . . . . . . . . . . . . . . 26
    Convictions. . . . . . . . . . . . . . . . . . . . . . . . 16
    Sentencings. . . . . . . . . . . . . . . . . . . . . . . . 20
     - Jail. . . . . . . . . . . . . . . . . . . . . . 563 months
     - Probation . . . . . . . . . . . . . . . . . . . 768 months
     - Community Service . . . . . . . . . . . . . . . .683 hours
     - Criminal Judgments/Restitutions . . . . . . . . $9,935,362
    Cases Pending Prosecutive Action as of October 1, 1997 . .128
    Cases Referred for Prosecution This Period . . . . . . . . 44
    Cases Declined . . . . . . . . . . . . . . . . . . . . . . .9
    Cases Pending Prosecutive Action as of March 31, 1998. . .141
    Administrative Actions . . . . . . . . . . . . . . . . . . 22
    Civil Referrals. . . . . . . . . . . . . . . . . . . . . . .3
    Civil Declinations . . . . . . . . . . . . . . . . . . . . .7
    Civil Judgments (1). . . . . . . . . . . . . . . . . $125,000
    Cases Pending Civil Action as of March 31, 1998. . . . . . 42

    Administrative Actions Taken by Bureaus
    Matters Referred for Administrative Action . . . . . . . . 47
    Removals/Resignations. . . . . . . . . . . . . . . . . . . .1
    Employee Suspensions (Totaling 132 days) . . . . . . . . . .4
    Reprimands/Counseling. . . . . . . . . . . . . . . . . . . .6
    Reassignments/Transfers. . . . . . . . . . . . . . . . . . .1
    Administrative Recoveries/Restitutions (Totaling $305,805) .4
    General Policy Actions . . . . . . . . . . . . . . . . . . .6
  
  
  
  
                            INTRODUCTION
  
     Department Profile
  
     The Congress created the Department of the Interior (DOI) on
     March 3, 1849, to manage the Nation's internal affairs. As the
     Nation's principal conservation agency, DOI's mission is to
     encourage and provide for the appropriate management,
     preservation, and operation of the Nation's public lands and
     natural resources for use and enjoyment both now and in the
     future; to carry out related scientific research and
     investigations in support of these objectives; to develop and
     use resources in an environmentally sound manner and provide an
     equitable return on these resources to the American taxpayer;
     and to carry out trust responsibilities of the U.S. Government
     with respect to American Indians and Alaska Natives and support
     for the U.S. Territories and insular areas.
  
     In fiscal year 1997, DOI had about 66,000 employees based in over
     2,000 locations, spent about $9 billion, and collected revenues
     of about $9 billion. The jurisdiction of DOI includes the
     following:
  
     Administering over 500 million acres of Federal lands and over 56
     million acres of Indian trust lands.
  
     Managing, developing, and protecting water and related resources
     in an environmentally and economically sound manner.
  
     Managing mineral resources on the Outer Continental Shelf and on
     Federal and Indian lands and collecting, verifying, and
     distributing revenues from these lands in a timely manner.
  
     Conserving, protecting, and enhancing fish and wildlife and their
     habitats.
  
     Preserving the natural and cultural resources and values of the
     national park system.
  
     Sustaining the health, diversity, and productivity of the
     Nation's public lands.
  
     Fulfilling trust responsibilities and promoting self
     -determination on behalf of tribal governments, American Indians,
     and Alaska Natives.
  
     Providing the Nation with reliable scientific information to
     describe and understand the earth.
  
     Reclaiming abandoned mine sites and enforcing regulations to
     ensure that coal mines are operated in a manner that protects
     citizens and the environment.  OIG Organization
  
     To cover DOI's many and varied activities, the Office of
     Inspector General (OIG) has a budget of $24.5 million and has
     240 full-time employees. Employees are under the direction of
     the Assistant Inspectors General for Audits, Investigations, and
     Management and Policy and are assigned to the headquarters
     offices in Washington, D.C., and field offices in Agana, Guam;
     Rapid City, South Dakota; Albuquerque, New Mexico; Sacramento,
     California; Arlington, Virginia; St. Paul, Minnesota; Billings,
     Montana; St. Thomas, U.S. Virgin Islands; Lakewood, Colorado;
     Tulsa, Oklahoma; New Orleans, Louisiana; and Phoenix, Arizona.
  
     OIG provides policy direction for and conducts, supervises, and
     coordinates audits, investigations, and other activities in DOI
     to promote economy, efficiency, and effectiveness and to prevent
     and detect fraud, waste, abuse, and mismanagement. OIG is DOI's
     focal point for independent and objective reviews of the
     integrity of DOI operations and is the central authority
     concerned with the quality, coverage, and coordination of the
     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 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 actions.
  
     In addition to the Inspector General's requirement for
     semiannual reporting to the Secretary of the Interior and the
     Congress in accordance with the Inspector General Act of 1978
     (Public Law 95-452), as amended, OIG's mission encompasses a
     wide array of statutory and administrative audit and
     investigative responsibilities. These responsibilities include
     OIG's review of various programs and activities within DOI in
     accordance with numerous public laws, Office of Management and
     Budget (OMB) circulars, and criminal and civil investigative
     authorities (see Appendix 8). The semiannual reporting
     requirements of the Inspector General Act are cross-referenced
     to applicable portions of this report in Appendix 9.
  
     In the insular areas of Guam, American Samoa, the U.S. Virgin
     Islands, and the Commonwealth of the Northern Mariana Islands,
     OIG is responsible for "establishing an organization which will
     maintain a satisfactory level of independent audit oversight"
     for these insular areas in accordance with the Insular Areas Act
     of 1982 (48 U.S.C. 1422). OIG has additional audit
     responsibilities in the Federated States of Micronesia, the
     Republic of the Marshall Islands, and the Republic of Palau
     pursuant to the Compact of Free Association Act of 1985 (Public
     Law 99-239). OIG's organizational chart is presented on page 3.
     
  
     Organizational Chart can be seen in PDF version of report.
  
     
  
     AUDIT AND INVESTIGATIVE ACTIVITIES
  
     Summary of Audit Results
  
     OIG auditors issued or processed 299 audit reports during the 6
     -month period ended March 31, 1998. Appendix 1 summarizes audit
     activities, and Appendix 2 lists the audit reports issued or
     processed and the 90 indirect cost proposals negotiated.
     Monetary findings in the audit reports and indirect cost
     proposals totaled $74.9 million, which was composed of
     questioned costs, funds to be put to better use, and lost or
     potential additional revenues, as 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 $44.7
     million of monetary findings from prior and current reporting
     periods. Appendix 5 provides summary information on the
     resolution of the monetary impact, 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 action by management (implementation) on
     recommendations and on monetary impacts.
  
     Investigative Matters
  
     During the past 6 months, the Office of Investigations has
     conducted investigations that have resulted in 26
     indictments/informations, 16 convictions, criminal
     judgments/restitutions of $9,935,362, and civil judgments of
     $125,000.
  
     OIG continues to pursue proactive initiatives in order to
     maximize its ability to detect and prevent fraud, waste, and
     abuse in DOI programs and operations. As reported in our last
     Semiannual Report, these initiatives have begun to show results
     in terms of successful prosecutions. During this semiannual
     reporting period, that trend continued, as demonstrated in the
     areas of coal reclamation fees and an Indian gaming task force.
  
     Coal Reclamation Fees Initiative
  
     OIG participated in a Federal task force investigation targeting
     coal mine operators who attempt to evade reclamation fees owed
     DOI by means of falsifying documents used by the Office of
     Surface Mining Reclamation and Enforcement (OSM) to assess these
     fees or who do not report production in an attempt to avoid
     payment of reclamation fees owed.  As a result of an
     investigation undertaken by the task force, a Federal grand jury
     returned a 91-count indictment against the president of a coal
     mining company, charging him with conspiracy, mail fraud,
     pension fraud, obstruction of justice, false statements, and
     income tax evasion. Of the 91 counts in the indictment, 13
     counts involved false statements submitted to OSM in an attempt
     to avoid payment of $97,293 in coal reclamation fees. The
     indictment also charged the president of the coal mining company
     with attempting to evade payment of Federal income taxes of
     approximately $10.1 million.
  
     The company president pled guilty. On February 3, 1998, he was
     sentenced to 87 months of imprisonment and was ordered to pay
     restitution of $4,519,027 to the Government.
  
     Indian Gaming Task Force
  
     For approximately 2 years, OIG agents have been participating in
     a Federal task force on Indian gaming in Minnesota. This joint
     law enforcement effort continues to bear results.
  
     During this semiannual reporting period, a tribal official was
     convicted of accepting a bribe from an official of a gaming
     company and submitting false Federal income tax returns. On
     November 5, 1997, the official was sentenced to 30 months of
     imprisonment. He was also ordered to pay a $30,000 fine, to make
     restitution of $127,258 to his tribe, and to pay the Internal
     Revenue Service for his outstanding tax liability.
  
     The gaming official who paid the bribe to the tribal officer was
     convicted of bribing an agent of an Indian tribal government. He
     was sentenced to 36 months of imprisonment and was ordered to
     pay a $60,000 fine. Based on a related indictment, he was also
     convicted of income tax evasion, conspiracy, obstruction, and
     securities fraud. Sentencing was pending during this semiannual
     reporting period. 
  
     CONGRESSIONAL HEARINGS
  
     During this semiannual reporting period, the Inspector General
     and the Acting Inspector General testified before Congressional
     subcommittees on two occasions.
  
     Bureau of Land Management and U.S. Fish and Wildlife Service
     Reporting and Managing of Maintenance Backlogs
  
     In testimony on February 4, 1998, before the Subcommittee on
     Interior and Related Agencies, Committee on Appropriations, U.S.
     House of Representatives, Acting Inspector General Robert J.
     Williams summarized the results of OIG's review of facilities
     maintenance activities at the Bureau of Land Management (BLM)
     and the U.S. Fish and Wildlife Service (FWS).  The testimony
     addressed overall conclusions that BLM (1) had not implemented
     adequate controls to ensure that its maintenance backlog data
     were reliable, which resulted in significant errors and
     inconsistencies in the reported backlog; (2) had not prioritized
     maintenance projects in its automated maintenance management
     system or established priorities on a national basis; and (3)
     had not established formal procedures for tracking program
     accomplishments or recording project costs.  The Acting
     Inspector General also testified that although the audit found
     that FWS had established adequate automated systems and formal
     procedures for identifying, recording, and managing its
     maintenance backlog, the audit did not obtain sufficient
     documentation to verify that the information in the systems was
     accurate, current, and complete. Moreover, the audit found that
     a significant portion of FWS's backlog consisted of items such
     as equipment and facility replacements which should not have
     been included in the backlog because these items did not meet
     the Federal accounting standard for deferred maintenance. At the
     hearing, officials from the General Accounting Office and the
     Department of Agriculture's OIG provided testimony on facilities
     maintenance activities at the National Park Service (NPS) and
     the U.S. Forest Service, respectively.
  
     National Park Service Employee Housing at Grand Canyon and
     Yosemite National Parks
  
     On October 29, 1997, then-Inspector General Wilma A. Lewis
     testified before the Subcommittee on Interior and Related
     Agencies, Committee on Appropriations, U.S. House of
     Representatives, on the OIG December 1996 audit report "Cost of
     Construction of Employee Housing at Grand Canyon and Yosemite
     National Parks, National Park Service" (No. 97-I-224). The
     testimony included a response to a Congressional request for
     information on other audits performed by OIG that related to the
     NPS decision-making process. Also providing testimony on NPS
     housing were representatives of the General Accounting Office
     and NPS.
  
     Regarding construction costs for employee housing at Grand Canyon
     and Yosemite, former Inspector General Lewis reported that the
     total estimated cost associated with the construction of 23
     single-family houses at Grand Canyon and 34 apartments and 19
     single-family houses at Yosemite was $29.2 million. On a per
     house basis, the average cost to construct a single-family home
     was $390,000 at Grand Canyon and $584,000 at Yosemite. According
     to the former Inspector General, these amounts were
     significantly higher than the cost of similar housing near the
     parks. For example, comparable housing near Grand Canyon was
     selling for about $125,000 to $175,000, or at least $215,000
     less than the average of NPS's housing unit costs. The sales
     prices of houses near Yosemite ranged from about $80,000 to
     $300,000, or at least $284,000 less than the average of NPS's
     costs. Also, the former Park Superintendent at Grand Canyon
     decided to build 59 single-family homes rather than the mix of
     114 housing units, composed of both single-family and multi
     -family units, which was recommended by NPS's Denver Service
     Center and the Pacific West Regional Office. Citing information
     provided by Grand Canyon officials, the former Inspector General
     said that 50 permanent and 100 seasonal employees at Grand
     Canyon would continue to live in "deficient housing at the
     completion of this housing construction." At Yosemite, we
     estimated that at least 70 seasonal employees would continue to
     live "in the same conditions that prompted the funding for the
     new housing for employees."
  
     The former Inspector General stated that during the review, NPS
     said that a "primary reason for the high costs of housing at
     [both] parks was the use of nonstandard and energy efficient
     materials . . . included during the planning and designing
     processes." However, according to the former Inspector General,
     the auditors "were not provided [during the review] any cost
     -benefit analyses to determine and validate the increased costs
     or benefits" associated with these items. The former Inspector
     General also commented on the high cost of NPS planning, design,
     and supervision of the housing construction projects.
  
     The former Inspector General said that the report recommended
     that NPS "review the strategy that the parks . . . [including]
     Grand Canyon and Yosemite National Parks, have for meeting their
     employee housing needs to ensure that housing is designed and
     constructed in a cost-effective manner."
  
     Citing another audit report (No. 92-I-1310) on NPS construction,
     the former Inspector General said that in the September 1992
     report on the proposed replacement of Denali National Park Hotel
     in Alaska, NPS did not adequately justify the need for the
     construction of a planned hotel.
  
     The former Inspector General concluded her testimony by
     discussing audit reports that, while not addressing the NPS
     decision-making process, did discuss the lack of adequate
     procedures and guidance in NPS management and administration in
     the areas of fee assessment and collection and of cost recovery.
  
     LEGISLATIVE REVIEWS
  
     During this semiannual reporting period, OIG reviewed a number
     of legislative items and, where appropriate, provided comments.
     OIG performed these reviews to monitor legislative proposals and
     evaluate their potential for promoting economy and efficiency
     and preventing fraud, waste, and mismanagement in the programs
     and operations of DOI, as required by Section 4(a)(2) of the
     Inspector General Act of 1978, as amended.
  
     OIG provided comments on H.R. 2883, the Government Performance
     and Results Act Technical Amendments of 1997. These amendments
     would require the Inspector General of each agency to audit the
     program performance reports of the agency and report to the
     Congress regarding the results of the audits within 45 days of
     submission of the performance report. OIG noted that the 45-day
     time period allotted to the Inspectors General for conducting
     these audits was not feasible and recommended that the
     legislation provide at least 6 months within which to complete
     these audits. While OIG agreed that a review of these reports is
     warranted, OIG commented that the proposed legislation would
     have a serious adverse impact on the availability of audit
     resources to accomplish other program and performance audits.
  
     OIG also provided comments on a draft proposal entitled the
     "Government Waste, Fraud, and Error Reduction Act of 1998."
     Among other items, the Act would require Inspectors General to
     review and report to the Congress and the head of the agency the
     status of each compromise, default, or final resolution in
     bankruptcy of any "high value" debt arising out of, or referred
     to, the agency. A "high value" debt was defined as any debt that
     exceeded $1 million--a threshold OIG believed was too low and
     would seriously impact its ability to carry out other audit
     activities. In addition, the $1 million threshold was tied only
     to the amount of the debt (which included principal, interest,
     and penalties) rather than to the amount that had been
     compromised.
  
     OIG also provided comments on Section 122 of a draft House bill
     entitled the "Competition in Commercial Activities Act of 1998."
     This bill would (1) require each executive agency to publish an
     annual list of activities that are not "inherently governmental"
     and were being performed by Federal employees and (2) establish
     a process whereby certain entities could challenge omissions
     from this list. Section 122 requires the Inspector General of
     each agency to conduct annual reviews of challenges of
     omissions. OIG commented that the role of the Inspectors General
     in conducting these reviews is unclear in light of the detailed
     appeal procedures available to challengers under the draft bill.
     Furthermore, OIG noted that the current language of Section 122
     does not clearly delineate the scope and nature of the required
     Inspector General review. Finally, while OIG recognized the
     possible need for an objective review of the challenge process,
     it emphasized that mandating an annual OIG review would have a
     serious adverse impact on the availability of OIG resources to
     perform other tasks.
  
     OIG also responded to a survey of Inspectors General seeking
     identification of legislative topics of concern to the Inspector
     General community. With respect to issues relating to the
     Inspector General Act of 1978, as amended, OIG commented that
     the Semiannual Reports required by Section 5 of the Act do not
     appear to provide the information needed for the Congress to
     perform its oversight functions. OIG therefore recommended that
     both the frequency and the content of the statutory reporting
     requirements be reexamined. 
  
     SIGNIFICANT AUDITS AND INVESTIGATIONS
  
     Bureau Financial Statement Audits
  
     Financial statement audits are required by the Chief Financial
     Officers Act of 1990.  During this semiannual reporting period,
     OIG audited and issued audit reports on the financial statements
     of 6 of DOI's 10 bureaus and offices through the coordinated
     efforts of the bureaus and OIG offices. Specifically, we were
     able to issue unqualified opinions on the financial statements
     of OSM, BLM, the Office of Insular Affairs (OIA), the
     Departmental Offices, the Bureau of Reclamation (BOR), and the
     Minerals Management Service (MMS). We also reported that for
     OSM, BLM, OIA, the Departmental Offices, and BOR, internal
     accounting controls met the required internal control objectives
     and that there were no material instances of noncompliance with
     provisions of laws and regulations that we tested.
  
     Although OIG was able to issue unqualified opinions on the
     financial statements of MMS, the ineffective general controls
     over the MMS Royalty Management Program's automated information
     system were considered to be reportable conditions under the
     standards established by OMB Bulletin 93-06, "Audit Requirements
     for Federal Financial Statements." In addition, these
     ineffective general controls were a significant departure from
     certain requirements of OMB Circulars A-127, "Financial
     Management Systems," and A-130, "Management of Federal
     Information Resources," and were therefore instances of
     substantial noncompliance with the requirements of Federal
     financial management systems under the Federal Managers'
     Financial Integrity Act.
  
     We were unable to complete financial statement audits for the
     remaining four bureaus and offices because they did not close
     their financial records and did not prepare, in a timely manner,
     financial statements that were accurate and complete.
  
     Bureau of Indian Affairs
  
     Former Tribal Employees in Payroll Scheme Sentenced
  
     A joint investigation conducted by OIG and the Federal Bureau of
     Investigation (FBI) revealed that from 1994 to 1996, five
     employees of a New Mexico Indian tribal organization diverted
     more than $200,000 in Federal funds to their personal use. The
     Bureau of Indian Affairs (BIA) and other Federal agencies funded
     the nonprofit organization, which was originally established to
     provide social and economic assistance to 19 Indian tribes in
     New Mexico. As reported in the last Semiannual Report, one of
     these employees was placed in a pre-trial diversion program and
     was ordered to make restitution, and another employee was
     sentenced to 4 months of imprisonment and ordered to pay
     restitution of $33,800. All five employees were terminated from
     their positions with the nonprofit organization.
  
     In December 1997, the three remaining defendants were sentenced.
     One individual was sentenced to 3 years of supervised probation
     and was ordered to make restitution of $10,880. A second former
     employee was sentenced to 4 months of imprisonment, 3 years of
     supervised probation, and 40 hours of community service and was
     ordered to pay restitution of $55,450. The third defendant was
     sentenced to 8 months of imprisonment and 3 years of supervised
     probation and was ordered to pay restitution of $51,585.
  
     Tribal Officials Who Misappropriated Funds Sentenced
  
     A joint OIG-FBI investigation into allegations of embezzlement by
     former officials of a California Indian tribe resulted in the
     indictment and conviction of the former tribal chairman and
     former secretary-treasurer. On June 11, 1997, a Federal grand
     jury indicted both individuals on 29 counts of misappropriation
     of tribal funds and conspiracy. The indictment charged that they
     had converted to their personal use a BIA check, payable to the
     tribe, in the amount of $176,469. In addition, they were charged
     with converting 19 other checks made payable to the tribe to
     their own use. The former tribal chairman was also charged with
     using a tribal credit card to purchase more than $7,800 in
     personal items.
  
     On December 4, 1997, after a jury trial in Federal court in Los
     Angeles, the former chairman was found guilty of 1 count of
     conspiracy and 27 counts of embezzlement. The former secretary
     -treasurer was found guilty of 1 count of conspiracy and 20
     counts of embezzlement. On February 9, 1998, each individual was
     sentenced to 27 months of imprisonment, to be followed by 3
     years of supervised probation. In addition, the former tribal
     chairman was ordered to pay a $1,400 special assessment. The
     former secretary-treasurer was ordered to pay $180,303 in
     restitution to the tribe and a special assessment of $1,050.
     Both individuals were released on bond pending appeal of their
     convictions.
  
     Tribal Office Manager Involved in $46,000 Embezzlement Sentenced
  
     An OIG investigation revealed that from 1992 through 1995, the
     office manager of a western Indian tribe converted payments from
     contractors to her personal use on approximately 110 occasions.
     On November 24, 1997, the employee was sentenced in Federal
     court to 6 months of electronically monitored home confinement
     and 60 months of probation. She was also ordered to make
     restitution of $46,368 to the tribe and to pay a $50 special
     assessment.  Employee Who Provided Assistance Funds to
     Ineligible Individuals Sentenced
  
     A social work assistant in a BIA agency office in Oklahoma was
     indicted for providing $16,873 in general assistance funds to
     seven ineligible friends and family members between October 1994
     and February 1997. The BIA employee forged general assistance
     applications, employment work sheets, and supporting narratives
     in an attempt to cover up her actions.
  
     On October 30, 1997, the social work assistant pled guilty to one
     count of embezzlement and theft of public money. On February 18,
     1998, she was sentenced to 2 years of probation and was ordered
     to make restitution of $12,985 and to pay a special assessment
     of $100.
  
     Bureau of Land Management
  
     Land Exchange Actions Questioned
  
     During its processing of the Del Webb land exchange in Nevada,
     BLM's Washington Office did not fully comply with established
     standards, procedures, and controls for appraisals and land
     valuations and did not justify the propriety of its actions.
     Specifically, BLM (1) allowed Del Webb to use an appraiser who
     was not preapproved by the Nevada State Office; (2) allowed the
     Del Webb appraiser to perform a development-based appraisal of
     the Federal land, which was not in full accordance with the
     "Uniform Appraisal Standards for Federal Land Acquisitions"
     (which states that comparable sales should be relied on when
     adequate sales data are available); and (3) relieved the Nevada
     State Chief Appraiser of his appraisal review responsibilities
     on the exchange, which was contrary to State of Nevada
     procedures and guidance in the Bureau Manual. In addition, the
     Bureau issued a contract for an appraisal review to a firm
     nominated by Del Webb. As a result, if the Bureau had not
     obtained a second appraisal, the Government would have lost $9.1
     million because the development approach was used on the initial
     appraisal. The report contained no recommendations.
  
     Questioned Costs on Construction Contract Settled
  
     During 1994, BLM awarded a contract for construction of the King
     Range Fire Facility in Whitethorn, California. After
     modifications, the contract costs totaled $489,448. The
     contractor requested reimbursement of additional costs of
     $103,422 that the contractor stated were incurred as a result of
     approximately 70 changes to the construction design and a 4
     -month delay of contract work completion. As a result of our
     audit, we questioned the allowability of $79,907 of the
     additional costs for materials, labor and supervision, field
     office overhead, and profit claimed by the contractor that were
     not supported by the contractor's records. The contracting
     officer settled with the contractor for $67,500.   Duplicate
     Payments to Government Contractor Result in Civil Settlement
  
     An OIG investigation revealed that an Idaho company double-billed
     the U.S. Forest Service, U.S. Department of Agriculture, and BLM
     for transportation costs associated with forest fire
     suppression. The investigation disclosed that during six fires
     on Forest Service lands in 1992 and 1994, the Forest Service
     paid the company for its services. The company also billed BLM
     for the same services and received approximately $80,000 in
     duplicate payments. The U.S. Attorney's Office for the District
     of Oregon declined criminal prosecution in favor of civil
     recovery. The Civil Division of the U.S. Attorney's Office
     negotiated a settlement agreement with the company in which the
     company agreed to pay BLM $125,000. On February 24, 1998, the
     company wired the $125,000 payment to a BLM bank account.
  
     Former Museum Curator Sentenced in Theft of Native American
     Cultural Artifacts
  
     A multi-agency investigation of the theft and sale of
     archeological and cultural resources removed from Federal lands
     resulted in the sentencing, on February 26, 1998, of the former
     curator of a Native American museum in South Dakota. The former
     curator was sentenced in Federal court, Sioux Falls, South
     Dakota, to 53 months of imprisonment and 48 months of probation;
     was ordered to make restitution of $496,723 and to pay a $200
     special assessment to the Victims' Assistance Fund; and was
     ordered to perform 203 hours of community service. The
     investigation revealed that during a 5-year period, the curator
     stole priceless artifacts from the museum and transported the
     stolen items to other states, where they were traded or sold.
     These items included a beaded buckskin dress, beaded moccasins,
     beaded pants, parfleche items, jewelry, arrows, and other
     significant cultural items. Some of the items contained feathers
     of American bald eagles, which are protected under Federal law.
  
     Bureau of Reclamation
  
     Recovery of Irrigation Investment Costs Not Timely
  
     OIG concluded during a followup audit that BOR had not taken
     actions necessary to accelerate recovery of interest-free
     irrigation assistance costs concurrent with the interest-bearing
     power investment costs. BOR policy for irrigation assistance
     provides that power users are required to repay only that
     portion of the irrigation investment that is within the users'
     ability to pay. In 1989, OIG concluded that as a result of this
     policy, an estimated $2.1 billion of additional revenues (with a
     value of $415 million in 1989) would not be collected over the
     repayment periods of the respective projects. In 1990, BOR
     requested and received advice from the Office of the Solicitor
     that concurrent repayment of irrigation assistance is allowed
     for certain projects. However, BOR had not revised its policy
     for the repayment of irrigation assistance based on the advice
     received. BOR had, however, supported legislation proposed by
     the Department of Energy that was intended, in part, to place
     all power repayment obligations, including irrigation
     assistance, on a straight-line amortization basis with interest.
     However, the proposed legislation was not enacted, and similar
     legislation had not been proposed for consideration in
     subsequent legislative sessions. As a result of the delayed
     repayment, the value of the irrigation assistance investment
     recovered by BOR will be substantially reduced. This is because
     the Federal Government has to wait longer to receive its money
     without interest, resulting in subsidy to project beneficiaries,
     the cost of which will be unnecessarily borne by the general
     taxpayers rather than by project beneficiaries. Based on the
     response from the Assistant Secretary for Water and Science to
     our final report, we considered the report's three
     recommendations unresolved.
  
     Costs for Environmental Activities Not Reported Timely
  
     OIG found that, except for a net decrease of $306,526 in
     reimbursable costs, BOR, in general, adequately determined the
     reimbursable environmental activities and long-term monitoring
     costs for Glen Canyon Dam for fiscal years 1993, 1994, and 1995;
     however, these amounts were not reported to the Congress until
     June 1997. Specifically, BOR's determinations contained
     omissions and estimates that should have been finalized. In
     addition, BOR did not ensure that its determinations of the
     reimbursability of the costs associated with the preparation of
     the Dam's environmental impact statement (including supporting
     studies) and with the long-term monitoring program and
     activities for fiscal years 1993 through 1997 were completed and
     forwarded to the Secretary of the Interior for reporting to the
     Congress on time (January 31 of each fiscal year). BOR concurred
     with our two recommendations to correct these deficiencies,
     stating that it planned to complete all reporting to the
     Congress by May 1, 1998. Based on BOR's response, we considered
     both recommendations resolved but not implemented.
  
     Central Valley Project Restoration Fund Administered in
     Accordance With Law
  
     We found that BOR was in compliance with the requirements of the
     Central Valley Project Improvement Act as it pertained to
     Restoration Fund assessments, collections, and expenditures. The
     Act identified over 40 restoration activities in the State of
     California, such as the acquisition of water and land and the
     building of fish passage facilities. The restoration activities
     are funded by Federal appropriations, cost sharing from
     California, and annual charges from Central Valley Project water
     and power users and are accounted for in the Restoration Fund.
     Since inception of the Restoration Fund on October 30, 1992, BOR
     has collected about $129 million from water and power users.
     Expenditures for restoration activities totaled about $175
     million, of which $87 million was provided by the Restoration
     Fund and $88 million by direct Federal appropriations.
  
     Our review also concluded that BOR's Mid-Pacific Region could
     improve its accounting for Restoration Fund activities by
     integrating the automated systems used to account for
     assessments and payments for water deliveries. Furthermore, we
     found that the Region had not annually accounted for the costs
     incurred under an agreement with the State of California to
     identify the State's share of costs of restoration activities or
     negotiated additional task orders for repayment of the State's
     share of ongoing restoration activities, which we estimated to
     be over $31.6 million. Finally, we found that DOI had not
     submitted to the Congress the following reports: (1) the program
     report for fiscal year 1995 and the program and financial
     reports for fiscal year 1996, as required by the Act, and (2)
     the special reports for fiscal year 1996. Based on BOR's
     response to our three recommendations, we considered one
     recommendation resolved and implemented and two recommendations
     resolved but not implemented.
  
     Costs of $120,774 on Copper Mining Project Questioned
  
     In 1988, the U.S. Bureau of Mines (BOM) awarded a cooperative
     agreement to conduct a copper mining project near Casa Grande,
     Arizona, to determine whether extracting the mineral in place
     without excavating the ore-bearing rock could produce copper and
     meet environmental requirements. In 1996, BOM entered into an
     agreement with BOR in which BOR agreed to complete the project.
     Of the costs of $20,069,088 incurred by the cooperator, we
     questioned the allowability of costs of $120,774 incurred prior
     to the effective date of the agreement and for legal fees
     erroneously charged to the project. Based on the terms of the
     cooperative agreement, we determined that BOR may have paid
     $64,797 of these questioned costs. BOR's response to the report
     was not due during this semiannual reporting period.
  
     Insular Areas
  
     Guam
  
     Port Authority Procurement Practices Inadequate
  
     An audit of the Guam Port Authority disclosed that the Port
     Authority did not conduct its procurement activities in
     compliance with procurement regulations or in an efficient and
     economical manner, ensure that the best prices were obtained
     through competitive procurements, and adequately maintain
     procurement records for all purchase orders issued and contracts
     awarded. These conditions occurred because the Port Authority
     had not developed adequate written procedures to ensure
     compliance with procurement regulations and had not developed
     procurement plans to facilitate the competitive procurement of
     goods and services. In addition, the Port Authority had not
     developed written procedures to ensure that the Procurement Unit
     filed all purchase orders and contracts in a central and secure
     location and maintained accurate and complete logs for all
     purchase orders issued and contracts awarded. As a result, the
     Port Authority did not have assurance that purchases were for
     valid purposes and that full value was received for about $1.6
     million of the estimated $6.3 million expended for goods and
     services during fiscal years 1994 and 1995. In addition, the
     Port Authority improperly expended $42,641 of public funds for
     social events. We made six recommendations to address these
     deficiencies: one recommendation to the Governor of Guam and
     five recommendations to the Port Authority. Based on the
     responses, we considered five recommendations resolved and
     implemented and one recommendation resolved but not implemented.
  
     Improvements in Advocacy Office Needed
  
     An audit of the Protection and Advocacy of the Marianas found
     that this nonprofit organization (the Advocacy Office) needed to
     make improvements in the areas of financial management, program
     administration, procurement and property management, and
     expenditure control. Specifically, the Advocacy Office did not
     have an approved indirect cost rate, used Federal grant funds
     for other than grant-related purposes, did not properly allocate
     personal services costs among its Federal programs, did not
     provide required financial reports to grantor agencies, did not
     prepare annual budgets, did not adequately document the
     eligibility of clients to receive protection and advocacy
     services, authorized payment for legal services not clearly
     allowed by the Federal grants, and did not ensure that
     caseworkers documented actions taken to address clients'
     concerns. In addition, the Advocacy Office did not obtain prior
     grantor approval for equipment purchases; did not always conduct
     procurements competitively; did not adequately control personal
     property; and incurred unallowable and unnecessary expenditures
     for retroactive salary payments, local and off-island travel,
     and miscellaneous costs (including rent and computer purchases).
  
     These conditions occurred because the Advocacy Office had not
     developed a financial management system that was adequate to
     prepare and submit an acceptable indirect cost proposal and
     ensure that Federal grant funds were used only for grant-related
     purposes and were properly protected, allocated, and accounted
     for. In addition, the Advocacy Office had not developed and
     implemented written procedures for performing case reviews,
     executing procurement actions, and managing property. We made 11
     recommendations to correct these deficiencies. We also
     questioned the allowability of costs incurred by the Advocacy
     Office totaling $743,995, including procurement actions totaling
     $91,630, and could not locate property items valued at $8,813.
     Based on the response from the Board of Directors of the
     Protection and Advocacy of the Marianas, we considered 1
     recommendation resolved and implemented and 10 recommendations
     unresolved.
  
     Capital Improvement Fund Used Inappropriately
  
     An audit of the Legislature Capital Improvement Fund, which was
     requested by the Speaker of the 23rd Guam Legislature, disclosed
     that the Guam Legislature had not used the Capital Improvement
     Fund effectively and efficiently. Specifically, money from the
     Fund was used to pay for architectural and engineering services
     to develop designs that would not be used and for engineering
     services that were not covered under the architect/engineer
     contract. These conditions occurred because the Legislature (1)
     did not adequately plan for zoning restrictions before
     contracting with the architect and (2) did not establish
     adequate procedures to review contractor invoices before
     payment. In addition, the Legislature did not account for the
     Capital Improvement Fund separately, record all transactions
     related to the Fund, and establish an interest-bearing account
     under the Fund. The conditions occurred because the Legislature
     commingled the capital project appropriations and expenditures
     with money in the Legislature Operations Fund and did not
     establish an interest-bearing account, as required by the
     appropriation law. As a result of these conditions, the
     Legislature used more than $5.7 million of Capital Improvement
     Fund appropriations for design work that will not be used, may
     have paid $894,110 for engineering services that were not
     contracted for, improperly used $15,000 for legislative
     operating expenses, and lost interest income of at least
     $19,250. In addition, the Legislature was unaware that the
     Executive Branch had transferred $3.25 million from Capital
     Improvement Fund appropriations for typhoon-related emergency
     expenses.
  
     We made seven recommendations to correct these conditions. Based
     on the Legislature's response to our final report, we considered
     three recommendations resolved and implemented and four
     recommendations unresolved.
  
     Management of Federal Grant Programs and Operations Inadequate
  
     The Government of Guam's Department of Vocational Rehabilitation
     did not manage its Federal grant programs in accordance with the
     Code of Federal Regulations. Specifically, the Department
     provided services to ineligible clients and to clients who were
     not periodically evaluated to support continuation of the
     services, provided services not supported by medical
     determinations, did not provide needed services in a timely
     manner, inappropriately used Federal funds instead of local
     funds, and did not charge personal services costs based on
     actual work load distribution. These conditions occurred because
     the Department did not have written procedures to ensure that
     clients were eligible to participate in the program and/or that
     their medical progress was evaluated, medical determinations
     were complied with, and program costs were properly classified
     and charged to the benefiting program.
  
     As a result of these deficiencies, we questioned the allowability
     of $826,007 incurred by the Department for program management
     and an additional $311,152 for personal services costs. We made
     five recommendations to the Governor of Guam to address these
     deficiencies. The Director of the Department of Integrated
     Services for Individuals with Disabilities (successor department
     to the Department of Vocational Rehabilitation) provided a
     response that concurred with the five recommendations. However,
     we requested additional information for these recommendations.
     Businessman Sentenced for Filing False Statements in
     Bankruptcy Petition
  
     On October 24, 1997, a former Guam businessman was sentenced in
     Federal court in Agana, Guam, to 14 months of imprisonment, 3
     years of probation, and 200 hours of community service and was
     ordered to pay a $200 special assessment. The sentence was
     pursuant to a June 25, 1997, plea agreement with the U.S.
     Attorney's Office relative to one count each of fraudulent
     transfer and asset wire fraud in the filing of false statements
     in connection with a bankruptcy petition in 1992. The individual
     failed to disclose his ownership of an automobile and the income
     he realized from its sale.
  
     Technician Convicted in Long-Distance Telephone Scheme
  
     On March 6, 1998, a former technician with the Guam Telephone
     Authority was sentenced in Federal court in Agana, Guam, to 2
     years of probation and 100 hours of community service. He was
     also fined $2,000 and ordered to pay a $100 special assessment.
     The individual had pled guilty to trafficking in counterfeit
     access devices. The Guam Telephone Authority, a quasi-public
     corporation of the Government of Guam, invoices the U.S. General
     Services Administration for local area telephone services and
     support that the Telephone Authority provides to Government
     offices on Guam. The charges resulted from the former employee's
     use of unauthorized telephone numbers, which enabled him to
     access the Government's Federal Telecommunications System to
     make unauthorized, personal long-distance telephone calls.
  
     Virgin Islands
  
     Improvements in Accounting for Expenditures of Federal Agency
     Loan Funds Needed
  
     A review of $85 million of the Federal Emergency Management
     Agency's (FEMA) Community Disaster Loan funds provided to the
     Government of the Virgin Islands after Hurricane Marilyn in
     September 1995 found that the Government generally used Disaster
     Loan funds for the purposes requested. Specifically, the funds
     were used for operating expenses of the University of the Virgin
     Islands and the Department of Tourism and for general Government
     payroll expenses. However, the review, which was conducted under
     a cooperative agreement with FEMA's OIG, also found that the
     Government's Department of Finance did not establish and use
     separate accounting records within its financial management
     system to document how all of the Disaster Loan funds were used.
     University of the Virgin Islands and Department of Tourism
     officials stated that they did not separately account for these
     funds because they were not notified by the Government's Office
     of Management and Budget or Department of Finance of the
     specific source of the $15.5 million in funds they received or
     of the requirements to account for and use the Disaster Loan
     funds in accordance with established FEMA regulations. In
     addition, the Government earned about $21,700 in interest on
     Disaster Loan funds but did not remit this interest to FEMA. The
     Governor of the Virgin Islands agreed with the report's five
     recommendations made to address these deficiencies, including
     returning the $21,700 in interest to FEMA. Based on the
     response, we considered one recommendation resolved and
     implemented and four recommendations unresolved.
  
     Interfund Loans and Other Obligations Audited
  
     An ongoing audit of interfund loans and Federal grant balances of
     the Government of the Virgin Islands disclosed that, as of
     September 30, 1997, the Government had outstanding obligations
     (excluding bonded debt) totaling about $570 million as follows:
     $120 million for unauthorized and unrecorded interfund loans;
     $21 million for authorized and recorded interfund loans; $150
     million for disaster-related loans received from FEMA after
     Hurricanes Hugo and Marilyn; $141 million for retroactive salary
     increases and fringe benefits for fiscal years 1992 through
     1997; $76 million for income tax refunds for tax years 1994
     through 1996; at least $49 million for services provided by
     approximately 4,000 vendors, as represented by invoices and
     purchase orders processed by the Department of Finance during
     March through September 1997; and $13 million for the Government
     Employees Retirement System for the Early Retirement Incentive,
     Training and Promotion Act of 1994 and regular retirement
     contributions for September 1997. The Virgin Islands fiscal year
     1998 Executive Budget included estimated General Fund operating
     revenues of $362 million and General Fund expenditures of $459
     million, or an estimated deficit of $97 million for fiscal year
     1998. Payment of any portion of the $570 million debt would
     increase this estimated deficit accordingly. Because our report
     was an advisory report issued for the purpose of providing
     Government officials with preliminary information based on our
     ongoing audit, we did not make any recommendations. More
     detailed information and recommendations will be provided in a
     report to be issued at the conclusion of our ongoing audit.
  
     Deficiencies in Administration and Collection of Internal Revenue
     Taxes Cited
  
     An audit of the administration and collection of taxes by the
     Virgin Islands Bureau of Internal Revenue found that, although
     the Bureau had implemented a new mainframe computer system which
     allowed for more efficient tax administration, further
     improvements could be made in computer operations and that more
     aggressive enforcement was needed in the areas of delinquent
     accounts and returns and tax audits. Specifically, we found that
     the Bureau did not realize all potential revenue collections
     because it could not access a taxpayer's complete and accurate
     payment history for all classes of taxes from a single computer
     system; taxes of about $700,000 were owed by taxpayers whose
     checks were not honored by the banks because of insufficient
     funds; data produced by the Computer Operations Branch to detect
     and prevent nonfilers and filers of duplicate dependent claims
     were not made available to the Audit Enforcement Branch in a
     consistent and timely manner; the Delinquent Accounts and
     Returns Branch did not effectively use collection practices and
     tools, such as liens and levies, to enforce the collection of
     amounts owed by taxpayers; the Bureau did not collect $10.1
     million from over 1,700 taxpayer cases, did not collect $324,000
     because the statute of limitations had expired, and granted
     penalty waivers totaling $795,000 without the required
     documentation; and the Audit Enforcement Branch did not
     implement adequate internal controls to effectively administer
     its audit function. We made 14 recommendations to correct these
     deficiencies. Based on the response from the Governor of the
     Virgin Islands, we considered six recommendations resolved and
     implemented, seven recommendations resolved but not implemented,
     and one recommendation unresolved.
  
     Improvements in Approval and Enforcement of Building Permits
     Needed
  
     An audit of the administration and collection of building permit
     fees by the Division of Permits, Virgin Islands Department of
     Planning and Natural Resources, found that, although the
     Department had reviewed and approved over 6,000 building and
     other related permits during fiscal years 1995 and 1996,
     improvements were needed in the areas of permit approvals and
     enforcement activities. Specifically, we found that the Division
     of Permits allowed developers to construct buildings without
     required permits and did not ensure that architectural plans
     were always reviewed, the correct permit fees were assessed and
     collected, and permit files were properly maintained. As a
     result, the Division was not always aware of structures that
     were under construction and lost at least $155,069 in permit
     fees. In addition, the Division of Permits did not adequately
     enforce building code requirements and document actions taken
     with regard to building deficiencies. As a result, building
     deficiencies were not corrected, violators were not penalized
     for building code violations, and the public was potentially at
     risk because of construction that was not in compliance with
     building codes. We made 10 recommendations to address the
     reported deficiencies. Based on the response from the Governor
     of the Virgin Islands, we considered three recommendations
     resolved and implemented and seven recommendations unresolved.
  
     Management of Sewage System User Fees Inadequate
  
     The Government of the Virgin Islands did not adequately
     administer the sewage system user fee program. Specifically, we
     found that (1) the Department of Public Works did not ensure
     that the fee schedule reflected the actual cost of operating the
     sewage system, that new users paid the appropriate connection
     fees, and that all sewage system users were included in the
     master file for billing purposes; (2) the Office of the Tax
     Assessor did not adequately coordinate with Public Works to
     ensure that sewage fees were accurately recorded on real
     property tax bills, which are used as the means of billing for
     sewage fees; and (3) the Department of Finance did not ensure
     that an accurate accounts receivable listing was maintained,
     that payments were received from all users, and that sewage
     system fees were properly accounted for. These deficiencies
     existed because (1) Public Works did not develop and implement
     comprehensive policies and procedures for its areas of
     responsibility; (2) Public Works, the Tax Assessor, and Finance
     did not coordinate their fee activities; and (3) Finance did not
     aggressively enforce the collection of delinquent sewage user
     fees. As a result, billing errors totaled at least $147,667, and
     1,434 delinquent users owed a total of $349,545 in fees.
     Additionally, increasing the per unit user fee by $25 would
     increase annual revenues by at least $400,000. The Governor of
     the Virgin Islands agreed with and implemented three of the
     report's eight recommendations. We requested additional
     information for the remaining five recommendations.
  
     Improvements in Business Licensing Fees Needed
  
     Although the Virgin Islands Department of Licensing and Consumer
     Affairs was generally effective in its business licensing
     activities, improvements were needed in the areas of licensing
     procedures, collection practices, and enforcement activities.
     Specifically, the Department did not process business license
     applications in a timely manner and did not always require the
     necessary approvals from other reviewing agencies, did not
     maintain effective control over daily collections, and was not
     effective in enforcing the licensing laws. As a result, the
     start-up of new businesses was delayed, which resulted in a loss
     of tax revenues to the Government, and the potential existed for
     a business to operate without consideration of factors such as
     suitability of business locations or business owners. Also,
     collection shortages occurred, and delinquent licensees had
     outstanding fees and penalties totaling more than $3 million.
     Furthermore, we believe that improvements should be made with
     regard to the procedures used for the testing and professional
     licensing of draftsmen and building contractors. Based on the
     response from the Governor of the Virgin Islands to our 16
     recommendations, we considered 13 recommendations resolved and
     implemented and 3 recommendations resolved but not implemented.
  
     Procurement and Project Management Procedures Not Effective
  
     We found that the procurement and project management procedures
     used by the Virgin Islands Department of Education and the
     Government's project management consultants excluded authorized
     Government agencies from key aspects of contracting for post
     -hurricane construction. Specifically, we found that (1) the
     Department of Public Works, on behalf of the Department of
     Education, allowed construction contractors to perform work on
     public schools without any formal contracts; (2) the Hurricane
     Recovery Managers used contracting procedures that excluded the
     Department of Property and Procurement and did not provide the
     level of competition required by the Virgin Islands Code; and
     (3) the Government and the Hurricane Recovery Managers did not
     maintain an adequate level of construction management oversight.
     As a result, there was little assurance that (1) the Government
     received the most favorable prices, terms, and conditions with
     regard to construction and other contractual services acquired
     at a total cost of more than $21.5 million; (2) contractors who
     received payments totaling more than $21 million performed
     construction work in accordance with the terms and conditions of
     their contracts; and (3) the safety of the occupants of public
     schools was adequately protected because the construction work
     did not always meet building code requirements. We made seven
     recommendations to strengthen the Government's procurement and
     project management practices and procedures. Based on the
     response from the Governor of the Virgin Islands, we considered
     three recommendations resolved and implemented. Also, we
     requested that the Governor respond to one recommendation that
     we revised based on the Governor's response and that additional
     information be provided for the remaining three recommendations.
  
     Minerals Management Service
  
     General Controls Over Royalty Management Program's Automated
     Information System Inadequate
  
     We found that MMS's Royalty Management Program had established
     general controls over its automated information system; however,
     except for the controls over physical access to the automated
     information system, we concluded that the general controls were
     not adequate in the six major areas we reviewed. Specifically,
     the Program did not (1) identify and address all risks affecting
     proprietary and financial data in the automated information
     system, have adequate security-related personnel policies and
     procedures, or have security awareness statements on file for
     all employees who used the automated information system; (2)
     have adequate logical access controls in the areas of resource
     classification, default settings, commercial off-the-shelf
     software access controls, access levels granted to users, and
     the number of allowed log-in attempts; (3) have controls to
     ensure that client/server application software changes were
     authorized, approved, and tested before being moved into
     production; (4) separate duties for client/server application
     programmers from duties of users and separate duties of
     client/server security administrators from duties of reviewers;
     (5) use mainframe security software that was supported by the
     vendor and use available mainframe computer system audit tools
     to ensure integrity over system processing and data; and (6)
     include local area networks and personal computers which
     maintain proprietary and financial data in the Program's
     disaster recovery plans. We made 23 recommendations to improve
     the general controls over the Program's automated information
     system. Based on MMS's response, we considered 1 recommendation
     resolved and implemented and 12 recommendations unresolved and
     requested additional information for 10 recommendations.
  
     Implementation of Recommendation on Offshore Lease Fees Increases
     Revenues
  
     A followup evaluation of the December 1993 audit report "Offshore
     Minerals Leasing Activities, Minerals Management Service" (No.
     94-I-179) found that MMS had implemented the recommendation made
     in the report to evaluate the adequacy of the minimum bonus bid
     and annual rental fee per acre before each offshore oil and gas
     lease sale and to make appropriate adjustments to ensure that
     optimum value is received. Specifically, we reviewed lease sales
     conducted from September 1993 to August 1997 and found that MMS
     had evaluated the adequacy of these charges before each sale. As
     a result, the long-standing rental fee of $3 per acre, which had
     not been changed since at least 1954, was increased to $5 per
     acre in September 1993 and to $7.50 per acre in April 1996 for
     leases of land in water depths of 200 meters or more. Since
     issuance of our December 1993 audit report, and based on our
     recent followup evaluation, we estimated that the increased
     rental fees for the leases we reviewed generated an additional
     $141.3 million ($120.6 million had been estimated and previously
     reported) in increased revenues from 1993 to 1997 and were
     expected to generate an additional $159.0 million (present value
     of $149.6 million) of revenues from 1998 to 2001.
  
     Multi-Office
  
     Management of Governmentwide Purchase Cards Generally Effective
  
     During this reporting period, OIG issued survey reports on the
     use of the Governmentwide purchase card at five bureaus: OSM,
     BOR, BIA, U.S. Geological Survey (USGS), and BLM. These reports
     concluded that, overall, the bureaus' procedures for managing
     purchase cards were generally in accordance with applicable
     laws, regulations, and guidelines. However, the reports noted
     the following: unauthorized use of the cards (three bureaus),
     splitting of purchase orders (two bureaus), and failure to
     perform required annual reviews of the adequacy and accuracy of
     a bureau's use of the credit cards (five bureaus). These
     conditions generally occurred because established procedures
     were not complied with or DOI guidance was not incorporated into
     the bureaus' regulations and procedures. The bureaus generally
     concurred with our recommendations and agreed to take actions to
     correct these conditions. The five reports contained a total of
     16 recommendations, of which we considered 8 recommendations
     resolved and implemented, 5 recommendations resolved but not
     implemented, and 3 recommendations unresolved.
  
     Continuous Evaluation of Departmental Automated Procurement
     System Needed
  
     As a result of our review of the Interior Department Electronic
     Acquisition System (IDEAS), DOI took steps to ensure that the
     system met user needs and fulfilled functional requirements. In
     January 1997, DOI completed an evaluation of IDEAS, an automated
     procurement system that had been installed at about 80 sites in
     five bureaus. Based on that evaluation and in response to
     concerns expressed by DOI and bureau officials and by OIG
     auditors, we determined that the system developed was
     inadequate. Specifically, the system had design and use
     limitations, including the lack of a modern word processing
     capability, inadequate system documentation, insufficient system
     controls, and shortcomings in its data aggregation and report
     -generation capabilities. Also, there was uncertainty as to the
     total cost and timeliness of system implementation. Moreover,
     since the initial IDEAS contract was awarded, the volume of
     procurement transactions had declined, DOI had reorganized and
     downsized, and better and more user-friendly systems had been
     developed. In March 1997, a contract was awarded for system
     testing and pilot implementation of a more technically capable
     and user-friendly acquisition system. We concluded that DOI
     should continuously evaluate this new system to ensure that it
     provides needed functional requirements, satisfies user needs,
     and meets funding targets and milestone completion dates.
     Cognizant DOI managers agreed with and implemented the report's
     one recommendation.
  
     Mineral Leasing Program Costs Distributed Inequitably
  
     Our audit of BLM, MMS, and U.S. Forest Service mineral leasing
     program cost deductions found that state cost-sharing amounts
     were computed and deducted from states' mineral leasing receipts
     on a timely basis. However, the methods used by the three
     agencies to determine the amount of cost deductions for fiscal
     years 1994 through 1996 did not result in an equitable
     distribution of mineral leasing program costs. The inequitable
     distributions occurred because the three agencies had not
     adopted policies or operating procedures to ensure equitable
     cost deductions. As a result, the costs deducted from the
     states' mineral leasing receipts during fiscal years 1994
     through 1996 were overstated by $8.8 million, or 11.6 percent.
  
     We made two recommendations to address these deficiencies. Both
     recommendations were addressed to BLM, and one recommendation
     was also addressed to MMS. BLM agreed with both recommendations,
     of which we considered one recommendation resolved and
     implemented and one recommendation resolved but not implemented.
     Although MMS agreed with the recommendation addressed to it, we
     required additional information for the recommendation.
  
     National Park Service
  
     Maintenance Management Problems Not Corrected
  
     In a followup audit on NPS maintenance, we found that three of
     eight recommendations made in two prior audit reports had not
     been fully implemented. Specifically, NPS had not actively
     pursued opportunities to assign maintenance responsibilities to
     concessioners or to fully recover the costs it incurred to
     maintain park facilities used by concessioners. We identified
     unreimbursed costs of $597,000 that were incurred by NPS to
     maintain concessioner or lessee facilities at four locations. We
     also found that NPS did not have a standardized maintenance
     management system which met the requirements of Public Law 98
     -540 (an act to amend the Volunteers in the Park Act of 1969).
     These conditions occurred because NPS had not modified
     maintenance agreements or reissued or revised concession
     contracts to require concessioners to assume responsibility for
     all maintenance of their facilities. Also, some park units had
     discontinued use of the standardized maintenance management
     system, and no NPS-wide replacement system had been introduced.
     We recommended that NPS modify maintenance agreements to require
     concessioners and lessees to perform or pay for the maintenance
     of their facilities. We also recommended that NPS report the
     lack of a standardized system as a management control weakness
     and comply with the legislative requirement to operate a
     standardized maintenance management system. NPS's response to
     the four recommendations in the final report was not due during
     this semiannual reporting period.
  
     Inadequacies in Concessioner Improvement Account Procedures Cited
  
     Based on our audit, we concluded that funds deposited by
     concessioners into improvement accounts benefited the parks by
     financing the construction of new park facilities and
     enhancements to existing facilities. However, we found that NPS
     had not provided clear, sufficient, and timely guidance to
     ensure that monies deposited into improvement accounts were used
     appropriately. NPS, which first authorized concessioner
     improvement accounts in 1981, had not issued procedures on the
     use of these funds until 1995 and did not modify existing
     contracts once the procedures were issued to incorporate the new
     guidance. As a result, concessioner improvement account monies
     of $17.5 million were used or planned for use on projects that
     did not directly support concession operations or that benefited
     both NPS and the concessioner and thus would have been
     appropriate for cost sharing. Improvement account funds of $1.2
     million were also used to pay expenses that were later
     considered to be improper under the 1995 guidance, and in one
     case, account funds of $823,000 were used for a project in which
     the concessioner improperly received a possessory interest. In a
     related matter, we found that one concessioner had spent
     $100,000 less than the required amount on its capital
     improvement program. We also found that two concessioners should
     have deposited additional funds totaling $124,800 into their
     improvement accounts. We recommended that NPS revise its 1995
     guidance and ensure that the uses of and contributions to
     concessioner improvement accounts are consistent with the
     guidance and in accordance with contract provisions. Based on
     NPS's response, we considered one of the report's three
     recommendations resolved and implemented and two recommendations
     unresolved.
  
     Costs of $1,464,523 on Repair Contract Questioned
  
     In 1992, NPS awarded a contract to repair cracked concrete slabs
     in the parking garage at the John F. Kennedy Center for the
     Performing Arts. After modifications, the contract totaled $14.2
     million. In June 1996, the contractor submitted a request for
     additional costs of $1,497,737, which, according to the
     contractor's claim, were incurred as a result of "defective
     shoring specifications"; "interference" by NPS personnel with
     the contractor's work, which caused "delays and lost efficiency
     of labor"; and "failure to respond to new shoring plans
     submitted by the contractor" within the time frame specified in
     the contract. Based on our audit of these additional costs, we
     questioned the allowability of $1,464,523 because the contractor
     did not provide adequate documentation to support the amounts
     claimed. NPS's response to the report was not due during this
     semiannual reporting period.
  
     Net Costs of $126,177 for Renovation of Utilities Questioned
  
     In 1994, NPS issued a 3-year, $11.1 million contract for the
     renovation of utilities at a historical location. The primary
     contractor issued a subcontract in the amount of $2,100,755 to
     provide all sheet metal work for the renovation and issued
     another subcontract for $629,378 for carpentry and excavation
     work. Based on our audit of costs billed of $1,911,427 for the
     sheet metal work, we questioned the allowability of $154,238
     because the actual overhead rate for these costs was less than
     the billed overhead rate. Based on our audit of costs of
     $739,769 billed for carpentry and excavation work, we increased
     the amount billed by a net amount of $28,061. NPS's responses to
     these two reports were not due during this semiannual reporting
     period.
  
     Costs of $468,826 for Upgrading Wastewater Facilities Questioned
  
     In 1994, NPS issued a contract to upgrade the Paradise Wastewater
     Treatment Facilities at Mount Rainier National Park, Washington.
     After modifications, the contract totaled $2,249,663. In 1996,
     the contractor submitted a request for an additional $505,604,
     allegedly because of a delay caused by differing site conditions
     previously known to NPS which were of "such magnitude" as to
     change the general scope of the contract. Of the $505,604
     claimed, we questioned the allowability of $468,826 because the
     contractor's accounting records and an NPS technical evaluation
     did not support these costs. The costs were for direct labor;
     small tools; consumables; excavation and shoring; additional
     expediting trips; general administration; and home office
     overhead, profit, bonding, insurance, and claim preparation.
     NPS's response to the report was not due during this semiannual
     reporting period.
  
     Office of the Special Trustee for American Indians
  
     Accountability Over Monies and Trust Funds Inadequate
  
     OIG issued an audit report prepared by an independent public
     accountant on the financial statements for fiscal year 1996 for
     tribal, individual Indian monies, and other special trust funds
     managed by the Office of Trust Funds Management, which is under
     the Office of the Special Trustee for American Indians. The
     financial statements, prepared by the Office of Trust Funds
     Management, reported a trust fund balance of approximately $2.8
     billion.  The independent public accountant rendered a
     qualified opinion on the financial statements for fiscal year
     1996 because cash and overnight investments could not be
     independently verified, cash balances were materially greater
     than those reported by the U.S. Treasury, and major deficiencies
     in accounting systems controls and records caused the systems to
     be unreliable. These conditions prevented certain material
     accounts from being audited. In addition, the report stated that
     various tribal organizations and individual Indians for whom the
     Office of the Special Trustee held assets did not agree with
     certain balances reported by the Office and have filed claims
     against the Office over its fiduciary responsibilities. The
     independent public accountant's report on the internal
     accounting control structure contained 14 recommendations to
     address three material weaknesses, nine reportable conditions,
     and two advisory comments. The independent public accountant's
     report on compliance with laws and regulations contained a
     notice that some tribal organizations and classes of Indian
     individuals had filed various claims against the Federal
     Government, stating that the Federal Government had not
     fulfilled its fiduciary responsibilities. The report also
     addressed a material noncompliance issue relating to the
     unauthorized disbursement of trust funds and three immaterial
     noncompliance issues.
  
     In addition to the results of the audit of the financial
     statements as of and for the year ended September 30, 1996, the
     independent public accountant's report stated that the Office of
     Trust Funds Management and BIA had made minimal progress in
     addressing the material weaknesses and reportable conditions
     identified in the December 1996 audit report "Statement of
     Assets and Trust Fund Balances at September 30, 1995, of the
     Trust Funds Managed by the Office of Trust Funds Management,
     Bureau of Indian Affairs" (No. 97-I-196).
  
     Based on the responses from the Office of Trust Funds Management
     and BIA to the 14 recommendations addressing fiscal year 1996
     activities, we considered 2 recommendations resolved and
     implemented and 12 recommendations resolved but not implemented.
  
     U.S. Fish and Wildlife Service
  
     Costs Questioned, Revenues Not Properly Used for Colorado's Sport
     Fish and Wildlife Program
  
     We questioned costs of $4,842 (of which $3,632 was the Federal
     share) related to grant funds provided to the State of Colorado
     under the Federal Aid in Sport Fish and the Federal Aid in
     Wildlife Restoration Acts. We also found that the State had not
     complied with the Acts' requirements regarding the use of
     revenues from the sale of fishing and hunting licenses. Although
     Federal regulations required the State to use license revenues
     solely for wildlife program purposes, the State used license
     revenues to buy property that was used and/or managed by parties
     other than the State's Division of Wildlife and to pay for the
     control of depredating animals and for damage caused by
     predatory animals when such costs may not have been related to
     the State's wildlife program. Also, entrance fees of at least
     $1.2 million from the use of properties purchased with license
     revenues and revenues of $250,000 from annual passes were not
     remitted to the Division for wildlife program use, as required
     by the Acts. The report, addressed to FWS's Region 6, contained
     eight recommendations for strengthening controls over the
     State's wildlife program. Based on the response, we considered
     three recommendations resolved and implemented; four
     recommendations resolved but not implemented; and one
     recommendation, with which FWS disagreed, unresolved.
  
     U.S. Geological Survey
  
     Costs of $130,371 for Technical Services Questioned
  
     During 1991, USGS awarded a contract totaling $446,948 for
     technical support services that included systems analysis and
     design of the National Water Information System. The contractor
     billed USGS for costs of $514,308. Based on our audit, we
     questioned $130,371, which consisted of (1) billed overhead
     costs that exceeded actual overhead costs and (2) general and
     administrative costs and fixed fees that were associated with
     the questioned overhead costs. The contracting officer agreed to
     disallow the $130,731. Accordingly, we referred this information
     to the Departmental Audit Followup Official to ensure that these
     costs were collected.
  
     Guilty Plea Entered in Child Pornography Case
  
     A USGS employee in Texas used a Government computer during office
     hours to access Internet sites that contained adult and child
     pornography. A joint OIG-FBI investigation disclosed that the
     employee used the Government computer while on duty to obtain
     and store pornographic material. Subsequent to being interviewed
     by an OIG special agent, the individual resigned from Government
     employment.
  
     On February 24, 1998, in Federal court in San Antonio, Texas, the
     former employee pled guilty to possession of child pornography
     involving the sexual exploitation of minors. As part of the plea
     agreement, the Government agreed not to prosecute the individual
     for the theft of services related to the misuse of Government
     time, equipment, and facilities in the commission of the crime.
     Sentencing was pending during this semiannual reporting period.
  
                 APPENDIX 1                   SUMMARY OF AUDIT
     ACTIVITIES FROM    OCTOBER 1, 1997, THROUGH MARCH 31, 1998                          
     AUDITS PERFORMED BY:                                                         
     OIG STAFF                           OTHER                
     FEDERAL                         AUDITORS           
     (With Review and                       Processing by              
     OIG Staff)                                          
     NON-FEDERAL                          AUDITORS           
     (With Review and                      Processing by               
     OIG Staff)                                                                                                                                 
     Internal and                      Contract Audits             
     Contract and                       Grant Audits                                          
     Single Audits                                              
     TOTAL                                                                    
     REPORTS ISSUED TO:                                                                        
     Department/                       Office of the               
     Secretary                                                                             
     4                                                                                       0                                                                                       2                                                                                       6                                                                               Fish and Wildlife                         and Parks                                                
     8                                                          4                                                         24                                                         36                                                                                Indian Affairs                             2                   
     2                            167                            171                                                                                 Insular Areas                            12                   
     0                            27                            39                                                                               Land and Minerals                        Management                                               
     10                                                          8                                                         11                                                         29                                                                               Water and Science                            10                   
     4                             4                            18                                                                                   Subtotal                            46                  
     18                            235                            299                                                                    INDIRECT COST PROPOSALS NEGOTIATED FOR:                                                                     
     Indian Tribes and                       Organizations                                                  
     55                                                             0                                                             0                                                            55                                                                                     Insular Areas                              5                    
     0                              0                              5                                                                                     State Agencies                              30                    
     0                              0                              30                                                                                        Subtotal                              90                    
     0                              0                              90                                                                                         TOTAL                             136                    
     18                             235                             389                                                             APPENDIX 2                 AUDIT REPORTS ISSUED OR PROCESSED AND
     INDIRECT COST  PROPOSALS NEGOTIATED DURING THE 6-MONTH PERIOD
     ENDED            MARCH 31, 1998      
  
     INTERNAL AUDITS
  
     BUREAU OF INDIAN AFFAIRS
  
     98-I-283 USE OF THE GOVERNMENTWIDE PURCHASE CARD, BUREAU OF
     INDIAN AFFAIRS (2/27/98)
  
     BUREAU OF LAND MANAGEMENT
  
     98-I-234 BUREAU OF LAND MANAGEMENT CONSOLIDATED COMPARATIVE
     FINANCIAL STATEMENTS FOR FISCAL YEARS 1996 AND 1997 (1/16/98)
  
     98-I-352 USE OF THE GOVERNMENTWIDE PURCHASE CARD, BUREAU OF LAND
     MANAGEMENT (3/31/98)
  
     98-I-363 THE DEL WEBB LAND EXCHANGE IN NEVADA, BUREAU OF LAND
     MANAGEMENT (3/23/98)
  
     BUREAU OF RECLAMATION
  
     98-I-190 SAFETY OF DAMS PROJECT CONSTRUCTED BY THE BUREAU OF
     RECLAMATION AT COOLIDGE DAM (1/12/98)
  
     98-I-250 FOLLOWUP OF RECOVERY OF IRRIGATION INVESTMENT COSTS,
     BUREAU OF RECLAMATION (2/13/98)
  
     98-I-253 USE OF THE GOVERNMENTWIDE PURCHASE CARD, BUREAU OF
     RECLAMATION (2/17/98)
  
     98-I-258 DETERMINATION OF THE REIMBURSABILITY OF ENVIRONMENTAL
     ACTIVITIES COSTS ASSOCIATED WITH GLEN CANYON DAM BY THE BUREAU
     OF RECLAMATION (2/23/98)
  
     98-I-261 BUREAU OF RECLAMATION FINANCIAL STATEMENTS FOR FISCAL
     YEARS 1996 AND 1997 (2/25/98)
  
     98-I-383 CENTRAL VALLEY PROJECT RESTORATION FUND, BUREAU OF
     RECLAMATION (3/31/98)
  
     INSULAR AREAS
  
     Guam
  
     98-I-14 PROCUREMENT ACTIVITIES, PORT AUTHORITY OF GUAM,
     GOVERNMENT OF GUAM (10/7/97) *$1,635,916
  
     98-I-179 PROTECTION AND ADVOCACY OF THE MARIANAS, TERRITORY OF
     GUAM (12/23/97) **$743,995
  
     98-I-264  LEGISLATURE CAPITAL IMPROVEMENT FUND, GUAM LEGISLATURE,
     GOVERNMENT OF GUAM (2/20/98) *$9,913,005 AND ****$19,250
  
     98-I-335 PROGRAMS AND OPERATIONS, DEPARTMENT OF VOCATIONAL
     REHABILITATION, GOVERNMENT OF GUAM (3/16/98) **$1,137,159  U.S.
     Virgin Islands
  
     98-E-98 EXPENDITURES CLAIMED AGAINST THE FEDERAL EMERGENCY
     MANAGEMENT AGENCY'S COMMUNITY DISASTER LOAN, GOVERNMENT OF THE
     VIRGIN ISLANDS (11/12/97) *$21,700
  
     98-I-187 STATUS OF INTERFUND LOANS AND OTHER OBLIGATIONS,
     GOVERNMENT OF THE VIRGIN ISLANDS (12/19/97)
  
     98-I-188 INTERNAL REVENUE TAXES, BUREAU OF INTERNAL REVENUE,
     GOVERNMENT OF THE VIRGIN ISLANDS (12/30/97) ****$11,919,000
  
     98-I-191 BUILDING PERMIT FEES, DEPARTMENT OF PLANNING AND NATURAL
     RESOURCES, GOVERNMENT OF THE VIRGIN ISLANDS (12/30/97)
     ****$155,069
  
     98-I-263 SEWAGE SYSTEM USER FEES, GOVERNMENT OF THE VIRGIN
     ISLANDS (2/20/98) ****$897,212
  
     98-I-293 BUSINESS LICENSING FEES, DEPARTMENT OF LICENSING AND
     CONSUMER AFFAIRS, GOVERNMENT OF THE VIRGIN ISLANDS (2/27/98)
     ****$4,438,470
  
     98-E-343 VERIFICATION OF WATCH QUOTA DATA FOR CALENDAR YEAR 1997
     SUBMITTED BY FIRMS LOCATED IN THE U.S. VIRGIN ISLANDS (3/12/98)
  
     98-I-384 HURRICANE- RELATED CONTRACTING, DEPARTMENT OF EDUCATION,
     GOVERNMENT OF THE VIRGIN ISLANDS (3/31/98) **$5,418
  
     MINERALS MANAGEMENT SERVICE
  
     98-I-336 GENERAL CONTROLS OVER THE AUTOMATED INFORMATION SYSTEMS,
     ROYALTY MANAGEMENT PROGRAM, MINERALS MANAGEMENT SERVICE
     (3/23/98)
  
     98-I-382 MINERALS MANAGEMENT SERVICE FINANCIAL STATEMENTS FOR
     FISCAL YEARS 1996 AND 1997 (3/27/98)
  
     98-I-385 FOLLOWUP OF OFFSHORE MINERALS LEASING ACTIVITIES,
     MINERALS MANAGEMENT SERVICE (3/27/98) ****$20,700,000
  
     MULTI-OFFICE
  
     98-I-79  COSTS RECOVERED THROUGH NET RECEIPTS SHARING DEDUCTIONS,
     MINERALS MANAGEMENT SERVICE AND BUREAU OF LAND MANAGEMENT
     (10/22/97)
  
     98-I-242 INTERIOR DEPARTMENT ELECTRONIC ACQUISITION SYSTEM
     (IDEAS) (2/6/98)
  
     98-T-350 TESTIMONY ON FACILITIES MAINTENANCE AT THE BUREAU OF
     LAND MANAGEMENT AND THE U.S. FISH AND WILDLIFE SERVICE (3/27/98)
  
     NATIONAL PARK SERVICE
  
     98-I-344 FOLLOWUP OF MAINTENANCE ACTIVITIES, NATIONAL PARK
     SERVICE (3/27/98) *$597,000
  
     98-I-389 CONCESSIONER IMPROVEMENT ACCOUNTS, NATIONAL PARK SERVICE
     (3/31/98) *$224,800
  
     OFFICE OF THE SECRETARY
  
     98-I-299 DEPARTMENT OF THE INTERIOR DEPARTMENTAL OFFICES
     FINANCIAL STATEMENTS FOR FISCAL YEARS 1996 AND 1997 (2/26/98) 
     Office of Insular Affairs
  
     98-I-300  OFFICE OF INSULAR AFFAIRS FINANCIAL STATEMENTS FOR
     FISCAL YEARS 1996 AND 1997 (2/26/98)
  
     OFFICE OF THE SPECIAL TRUSTEE FOR AMERICAN INDIANS
  
     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)
  
     OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT
  
     98-I-197 USE OF THE GOVERNMENTWIDE PURCHASE CARD, OFFICE OF
     SURFACE MINING RECLAMATION AND ENFORCEMENT (1/16/98)
  
     98-I-235 OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT
     CONSOLIDATED FINANCIAL STATEMENTS FOR FISCAL YEARS 1996 AND 1997
     (1/20/98)
  
     U.S. FISH AND WILDLIFE SERVICE
  
     98-I-224 FINANCIAL ACTIVITIES OF UNDERCOVER BUSINESS INV#6806AP,
     U.S. FISH AND WILDLIFE SERVICE (1/26/98)
  
     U.S. GEOLOGICAL SURVEY
  
     98-I-316 USE OF THE GOVERNMENTWIDE PURCHASE CARD, U.S. GEOLOGICAL
     SURVEY (3/18/98)
  
     CONTRACT AND GRANT AUDITS
  
     BUREAU OF INDIAN AFFAIRS
  
     98-E-238 LUTHER CONSTRUCTION COMPANY, REQUEST FOR EQUITABLE
     ADJUSTMENT SUBMITTED UNDER BUREAU OF INDIAN AFFAIRS CONTRACT NO.
     K600941427 (1/28/98) *$212,314
  
     BUREAU OF LAND MANAGEMENT
  
     98-E-11 COMPUTER SCIENCES CORPORATION, SYSTEM SCIENCES DIVISION,
     TIMEKEEPING PRACTICES FOR THE PERIOD ENDED MARCH 28, 1997
     (10/6/97)
  
     98-E-51 INFOTEC DEVELOPMENT, INC., FEDERAL SYSTEMS DIVISION,
     COSTS INCURRED FOR FISCAL YEAR ENDED SEPTEMBER 30, 1994
     (10/16/97)
  
     98-E-70 ZOLMAN CONSTRUCTION AND DEVELOPMENT, INC., CLAIM FOR
     EQUITABLE ADJUSTMENT SUBMITTED TO BUREAU OF LAND MANAGEMENT
     UNDER CONTRACT NO. 1422-N651-C5-2004 (10/23/97) *$79,907
  
     98-E-131 IBM GOVERNMENT SYSTEMS, COSTS BILLED UNDER BUREAU OF
     LAND MANAGEMENT CONTRACT NO. N-652-C-3-0002, SUBCONTRACT NO.
     034228, FOR FISCAL YEAR ENDED DECEMBER 31, 1993 (11/19/97)
     **$30,620
  
     98-E-199 IBM GOVERNMENT SYSTEMS, COSTS BILLED FOR BUREAU OF LAND
     MANAGEMENT CONTRACT NO. N-652-C-3-0002, SUBCONTRACT NO. 034228,
     FOR FISCAL YEAR ENDED DECEMBER 31, 1994 (1/5/98)
  
     98-E-225 COMPUTER SCIENCES CORPORATION, SYSTEM SCIENCES DIVISION,
     COSTS INCURRED FOR FISCAL YEAR ENDED MARCH 31, 1995 (1/13/98) 
     BUREAU OF RECLAMATION
  
     98-E-241 ASARCO SANTA CRUZ, INC., ACTING FOR THE SANTA CRUZ JOINT
     VENTURE, COSTS INCURRED UNDER COOPERATIVE AGREEMENT NO. CO289001
     (1/27/98) **$120,774
  
     98-E-255 SOUTHWEST CONTRACTING, INC., COSTS INCURRED UNDER BUREAU
     OF RECLAMATION CONTRACT NO. 9-PA-40-07990, DELIVERY ORDER NO.
     032 (2/5/98) **$5,251
  
     98-E-341 BURNS AND ROE SERVICES CORPORATION, LABOR REVIEW FOR
     CALENDAR YEAR ENDED DECEMBER 31, 1997 (3/17/98)
  
     MINERALS MANAGEMENT SERVICE
  
     98-E-82  SOURCE ONE MANAGEMENT, INC., COSTS INCURRED FOR FISCAL
     YEAR ENDED DECEMBER 31, 1994 (10/29/97)
  
     98-E-83 SOURCE ONE MANAGEMENT, INC., COSTS INCURRED FOR FISCAL
     YEAR ENDED DECEMBER 31, 1995 (10/29/97)
  
     98-E-132 AMERICAN MANAGEMENT SYSTEMS OPERATIONS CORPORATION,
     INC., COSTS INCURRED FOR THREE FISCAL YEARS ENDED DECEMBER 31,
     1995 (11/19/97) **$56,997
  
     98-E-351 CONTINENTAL SHELF ASSOCIATES, INC., LABOR FLOORCHECKS
     FOR FISCAL YEAR ENDED DECEMBER 31, 1997 (3/17/98)
  
     NATIONAL PARK SERVICE
  
     98-E-217 RAMPART WATERBLAST, INC., CLAIM SUBMITTED TO THE
     NATIONAL PARK SERVICE UNDER CONTRACT NO. 1443CX-3000-93-904
     (1/8/98) *$1,464,523
  
     98-E-245 CALLAS CONTRACTORS, INC., COSTS INCURRED FOR TWO FISCAL
     YEARS ENDED FEBRUARY 29, 1996, AND 10 MONTHS ENDED DECEMBER 31,
     1996, UNDER NATIONAL PARK SERVICE CONTRACT NO. 1443CX300094906
     (1/27/98)
  
     98-E-295 OLYMPIC WESTERN COMPANY, CLAIM FOR EQUITABLE ADJUSTMENT
     SUBMITTED TO THE NATIONAL PARK SERVICE UNDER CONTRACT NO.
     1443CX900094903 (3/4/98) *$468,826
  
     98-E-313 CAPITOL MECHANICAL CONTRACTORS, INC., COSTS INCURRED
     DURING TWO FISCAL YEARS ENDED DECEMBER 31, 1996, UNDER NATIONAL
     PARK SERVICE CONTRACT NO. 1443CX300094906 (3/3/98) **$154,238
  
     U.S. FISH AND WILDLIFE SERVICE
  
     98-E-13 U.S. FISH AND WILDLIFE SERVICE FEDERAL AID GRANTS TO
     NORTH CAROLINA'S DIVISION OF MARINE FISHERIES FOR THREE FISCAL
     YEARS ENDED JUNE 30, 1996 (10/6/97) **$198,940
  
     98-E-198 U.S. FISH AND WILDLIFE SERVICE FEDERAL AID GRANTS TO
     COLORADO FOR TWO FISCAL YEARS ENDED JUNE 30, 1995 (1/16/98)
     **$3,632, ***$3,632, AND *$1,450,000
  
     98-E-226 U.S. FISH AND WILDLIFE SERVICE FEDERAL AID GRANTS TO
     WASHINGTON'S DEPARTMENT OF FISH AND WILDLIFE FOR TWO FISCAL
     YEARS ENDED JUNE 30, 1996 (1/14/98) **$217,500
  
     98-E-232 U.S. FISH AND WILDLIFE SERVICE FEDERAL AID GRANTS TO
     FLORIDA'S GAME AND FRESH WATER FISH COMMISSION FOR TWO FISCAL
     YEARS ENDED JUNE 30, 1996 (1/28/98) **$254,140
  
     98-E-390 U.S. FISH AND WILDLIFE SERVICE FEDERAL AID GRANTS TO
     TENNESSEE FOR TWO FISCAL YEARS ENDED JUNE 30, 1996 (3/31/98)
     **$959,477
  
     U.S. GEOLOGICAL SURVEY
  
     98-E-1 COMPUTER MANAGEMENT SERVICES, FINAL COSTS INCURRED UNDER
     U.S. GEOLOGICAL SURVEY CONTRACT NO. 14-08-0001-23599 (10/2/97)
     **$130,371
  
     98-E-48 THE AEROSPACE CORPORATION, SUPPLEMENTAL AUDIT OF COSTS
     INCURRED FOR FISCAL YEAR ENDED SEPTEMBER 30, 1988 (10/16/97)
  
     98-E-49 THE AEROSPACE CORPORATION, SUPPLEMENTAL AUDIT OF COSTS
     INCURRED FOR FISCAL YEAR ENDED SEPTEMBER 30, 1989 (10/16/97)
  
     98-E-50 THE AEROSPACE CORPORATION, SUPPLEMENTAL AUDIT OF COSTS
     INCURRED FOR FISCAL YEAR ENDED SEPTEMBER 30, 1990 (10/16/97)
  
     SINGLE AUDITS
  
     BUREAU OF INDIAN AFFAIRS
  
     98-A-2 METLAKATLA INDIAN COMMUNITY, FISCAL YEAR ENDED SEPTEMBER
     30, 1996 (10/2/97)
  
     98-A-3 NATIVE VILLAGE OF KIANA, FISCAL YEAR ENDED DECEMBER 31,
     1996 (10/2/97)
  
     98-A-4 NATIVE VILLAGE OF DEERING, FISCAL YEAR ENDED AUGUST 31,
     1996 (10/2/97) **$3,989
  
     98-A-5 AUGUSTINE BAND OF MISSION INDIANS, FISCAL YEAR ENDED
     DECEMBER 31, 1996 (10/2/97)
  
     98-A-6 STEVENS VILLAGE COUNCIL, FISCAL YEAR ENDED SEPTEMBER 30,
     1996 (10/2/97)
  
     98-A-7 BEAVER VILLAGE COUNCIL, FISCAL YEAR ENDED SEPTEMBER 30,
     1996 (10/2/97)
  
     98-A-8 KOBUK TRADITIONAL COUNCIL, FISCAL YEAR ENDED AUGUST 31,
     1996 (10/2/97)
  
     98-A-9 LUMMI INDIAN BUSINESS COUNCIL, FISCAL YEAR ENDED DECEMBER
     31, 1996 (10/2/97)
  
     98-A-10 LUMMI INDIAN BUSINESS COUNCIL, FISCAL YEAR ENDED DECEMBER
     31, 1995 (10/2/97)
  
     98-A-20 DEVILS LAKE PUBLIC SCHOOL DISTRICT NO. 1, FISCAL YEAR
     ENDED JUNE 30, 1997 (10/7/97)
  
     98-A-24 CONFEDERATED TRIBES OF THE WARM SPRINGS RESERVATION OF
     OREGON, FISCAL YEAR ENDED DECEMBER 31, 1996 (10/9/97)
  
     98-A-25 SANTA ANA PUEBLO, FISCAL YEAR ENDED SEPTEMBER 30, 1996
     (10/9/97)
  
     98-A-26 BRIDGEPORT INDIAN RESERVATION, FISCAL YEAR ENDED DECEMBER
     31, 1996 (10/9/97)
  
     98-A-27 SANDIA PUEBLO, FISCAL YEAR ENDED DECEMBER 31, 1996
     (10/9/97)
  
     98-A-28 SANTO DOMINGO TRIBE, FISCAL YEAR ENDED SEPTEMBER 30, 1995
     (10/9/97)
  
     98-A-29 UTE MOUNTAIN UTE TRIBE, FISCAL YEAR ENDED SEPTEMBER 30,
     1995 (10/9/97)
  
     98-A-30 UTE MOUNTAIN UTE TRIBE, FISCAL YEAR ENDED SEPTEMBER 30,
     1996 (10/9/97)
  
     98-A-31 LEUPP SCHOOLS, INC., FISCAL YEAR ENDED JUNE 30, 1994
     (10/9/97)
  
     98-A-32 LEUPP SCHOOLS, INC., FISCAL YEAR ENDED JUNE 30, 1995
     (10/9/97) **$4,486  98-A-33 SENECA-CAYUGA TRIBE OF OKLAHOMA,
     FISCAL YEAR ENDED SEPTEMBER 30, 1996 (10/9/97)
  
     98-A-34 SISSETON- WAHPETON SIOUX TRIBE, FISCAL YEAR ENDED
     SEPTEMBER 30, 1996 (10/9/97) **$3,891
  
     98-A-36 BAY MILLS INDIAN COMMUNITY, FISCAL YEAR ENDED DECEMBER
     31, 1996 (10/9/97)
  
     98-A-37 SENECA NATION OF INDIANS, FISCAL YEAR ENDED SEPTEMBER 30,
     1996 (10/9/97)
  
     98-A-38 HOULTON BAND OF MALISEET INDIANS, FISCAL YEAR ENDED
     SEPTEMBER 30, 1996 (10/9/97)
  
     98-A-39 SICANGU OYATE HO, INC., FISCAL YEAR ENDED JUNE 30, 1996
     (10/9/97)
  
     98-A-40 SAN CARLOS APACHE TRIBE, FISCAL YEAR ENDED SEPTEMBER 30,
     1996 (10/9/97)
  
     98-A-46 YUPIIT SCHOOL DISTRICT, FISCAL YEAR ENDED JUNE 30, 1997
     (10/14/97)
  
     98-A-47 LOWER YUKON SCHOOL DISTRICT, FISCAL YEAR ENDED JUNE 30,
     1997 (10/15/97)
  
     98-A-52 SAULT STE. MARIE TRIBE OF CHIPPEWA INDIANS, FISCAL YEAR
     ENDED DECEMBER 31, 1996 (10/16/97)
  
     98-A-53 LOWER BRULE SIOUX TRIBE, FISCAL YEAR ENDED SEPTEMBER 30,
     1995 (10/16/97)
  
     98-A-54 INTER-TRIBAL COUNCIL OF MICHIGAN, INC., FISCAL YEAR ENDED
     SEPTEMBER 30, 1996 (10/16/97)
  
     98-A-56 ST. CROIX CHIPPEWA OF WISCONSIN, FISCAL YEAR ENDED
     SEPTEMBER 30, 1995 (10/16/97) **$1,062
  
     98-A-57 EASTERN BAND OF CHEROKEE INDIANS, FISCAL YEAR ENDED
     SEPTEMBER 30, 1996 (10/16/97)
  
     98-A-58 KAWERAK, INC., FISCAL YEAR ENDED DECEMBER 31, 1996
     (10/16/97)
  
     98-A-59 SUQUAMISH TRIBE, FISCAL YEAR ENDED DECEMBER 31, 1996
     (10/16/97)
  
     98-A-60 MUCKLESHOOT INDIAN TRIBE, FISCAL YEAR ENDED DECEMBER 31,
     1996 (10/16/97)
  
     98-A-61 OTTAWA TRIBE OF OKLAHOMA, FISCAL YEAR ENDED SEPTEMBER 30,
     1996 (10/16/97)
  
     98-A-62 COW CREEK BAND OF UMPQUA TRIBE OF INDIANS, FISCAL YEAR
     ENDED DECEMBER 31, 1996 (10/16/97)
  
     98-A-63 MUSCOGEE (CREEK) NATION, FISCAL YEAR ENDED SEPTEMBER 30,
     1996 (10/23/97)
  
     98-A-65 WAHLUKE SCHOOL DISTRICT NO. 73, TWO FISCAL YEARS ENDED
     AUGUST 31, 1996 (10/22/97)
  
     98-A-67 MOORETOWN RANCHERIA, FISCAL YEAR ENDED DECEMBER 31, 1996
     (10/23/97)
  
     98-A-68 PALA BAND OF MISSION INDIANS, FISCAL YEAR ENDED DECEMBER
     31, 1996 (10/23/97)
  
     98-A-69 ASSOCIATION OF VILLAGE COUNCIL PRESIDENTS, INC., FISCAL
     YEAR ENDED DECEMBER 31, 1996 (10/23/97)
  
     98-A-71 DELAWARE TRIBE OF WESTERN OKLAHOMA, FISCAL YEAR ENDED
     SEPTEMBER 30, 1996 (10/23/97)
  
     98-A-72 ORGANIZED VILLAGE OF KAKE, FISCAL YEAR ENDED DECEMBER 31,
     1996 (10/23/97)  98-A-73 SOUTHERN UTE INDIAN TRIBE, FISCAL YEAR
     ENDED SEPTEMBER 30, 1996 (10/23/97)
  
     98-A-74 SAC AND FOX NATION OF MISSOURI, FISCAL YEAR ENDED
     SEPTEMBER 30, 1996 (10/23/97)
  
     98-A-75 YAVAPAI-APACHE TRIBE, FISCAL YEAR ENDED DECEMBER 31, 1996
     (10/23/97)
  
     98-A-76 CHOCTAW NATION OF OKLAHOMA, FISCAL YEAR ENDED SEPTEMBER
     30, 1996 (10/23/97)
  
     98-A-77 CROW CREEK SIOUX TRIBE, FISCAL YEAR ENDED SEPTEMBER 30,
     1995 (10/23/97) **$2,293
  
     98-A-78 YAVAPAI- PRESCOTT INDIAN TRIBE, FISCAL YEAR ENDED
     DECEMBER 31, 1996 (10/23/97)
  
     98-A-86 MANIILAQ ASSOCIATION, FISCAL YEAR ENDED SEPTEMBER 30,
     1995 (10/29/97) **$23,511
  
     98-A-87 MANIILAQ ASSOCIATION, FISCAL YEAR ENDED SEPTEMBER 30,
     1996 (10/29/97) **$32,634
  
     98-A-88 EMMONAK TRIBAL COUNCIL, FISCAL YEAR ENDED DECEMBER 31,
     1996 (10/30/97)
  
     98-A-89 SAN JUAN PUEBLO, FISCAL YEAR ENDED DECEMBER 31, 1996
     (10/30/97)
  
     98-A-90 PORT GAMBLE S'KLALLAM TRIBE, FISCAL YEAR ENDED DECEMBER
     31, 1996 (10/30/97)
  
     98-A-91 CONFEDERATED TRIBES OF THE GRAND RONDE COMMUNITY OF
     OREGON, FISCAL YEAR ENDED DECEMBER 31, 1996 (10/30/97)
  
     98-A-92 ABSENTEE SHAWNEE TRIBE OF OKLAHOMA, FISCAL YEAR ENDED
     DECEMBER 31, 1996 (10/30/97)
  
     98-A-93 CHICKASAW NATION, FISCAL YEAR ENDED SEPTEMBER 30, 1996
     (10/30/97)
  
     98-A-95 FORT MOJAVE INDIAN TRIBE, FISCAL YEAR ENDED SEPTEMBER 30,
     1995 (10/30/97) **$303,645
  
     98-A-96 SPIRIT LAKE TRIBE, FISCAL YEAR ENDED SEPTEMBER 30, 1996
     (10/30/97)
  
     98-A-99 SCOTTS VALLEY BAND OF POMO INDIANS, FISCAL YEAR ENDED
     DECEMBER 31, 1996 (11/6/97)
  
     98-A-100 POINT NO POINT TREATY COUNCIL, FISCAL YEAR ENDED
     DECEMBER 31, 1996 (11/6/97)
  
     98-A-101 YUROK TRIBE, FISCAL YEAR ENDED SEPTEMBER 30, 1996
     (11/6/97)
  
     98-A-102 SAUK-SUIATTLE INDIAN TRIBE, FISCAL YEAR ENDED DECEMBER
     31, 1996 (11/6/97)
  
     98-A-103 BLUE LAKE RANCHERIA BUSINESS COUNCIL, FISCAL YEAR ENDED
     DECEMBER 31, 1996 (11/6/97)
  
     98-A-104 KARLUK IRA TRIBAL COUNCIL, FISCAL YEAR ENDED SEPTEMBER
     30, 1995 (11/6/97)
  
     98-A-105 KARLUK IRA TRIBAL COUNCIL, FISCAL YEAR ENDED SEPTEMBER
     30, 1996 (11/6/97)
  
     98-A-106 KONGIGANAK TRADITIONAL COUNCIL, FISCAL YEAR ENDED
     DECEMBER 31, 1996 (11/6/97)
  
     98-A-107 GREAT LAKES INDIAN FISH AND WILDLIFE COMMISSION, FISCAL
     YEAR ENDED DECEMBER 31, 1996 (11/6/97)
  
     98-A-108 SALT RIVER PIMA-MARICOPA INDIAN COMMUNITY, FISCAL YEAR
     ENDED SEPTEMBER 30, 1996 (11/6/97)  98-A-112 TEMECULA BAND OF
     LUISENO MISSION INDIANS OF THE PECHANGA INDIAN RESERVATION,
     FISCAL YEAR ENDED SEPTEMBER 30, 1996 (11/13/97)
  
     98-A-113 SWINOMISH INDIAN TRIBAL COMMUNITY, FISCAL YEAR ENDED
     DECEMBER 31, 1996 (11/13/97)
  
     98-A-114 SUSANVILLE INDIAN RANCHERIA, FISCAL YEAR ENDED DECEMBER
     31, 1996 (11/13/97)
  
     98-A-115 PICURIS PUEBLO, FISCAL YEAR ENDED DECEMBER 31, 1995
     (11/13/97)
  
     98-A-116 ZUNI PUEBLO, FISCAL YEAR ENDED DECEMBER 31, 1996
     (11/13/97)
  
     98-A-117 CIBECUE COMMUNITY EDUCATION BOARD, INC., FISCAL YEAR
     ENDED JUNE 30, 1996 (11/13/97)
  
     98-A-118 BOIS FORTE RESERVATION, FISCAL YEAR ENDED SEPTEMBER 30,
     1996 (11/13/97)
  
     98-A-119 COUSHATTA TRIBE OF LOUISIANA, FISCAL YEAR ENDED DECEMBER
     31, 1996 (11/13/97)
  
     98-A-120 AROOSTOOK BAND OF MICMACS, FISCAL YEAR ENDED DECEMBER
     31, 1996 (11/13/97) **$74,995
  
     98-A-121 CONFEDERATED TRIBES OF THE GOSHUTE RESERVATION, FISCAL
     YEAR ENDED SEPTEMBER 30, 1995 (11/13/97)
  
     98-A-122 HOOPA VALLEY TRIBE, FISCAL YEAR ENDED SEPTEMBER 30, 1996
     (11/13/97)
  
     98-A-123 YUKON-KOYUKUK SCHOOL DISTRICT, FISCAL YEAR ENDED JUNE
     30, 1997 (11/18/97)
  
     98-A-124 ST. MARY'S SCHOOL DISTRICT, FISCAL YEAR ENDED JUNE 30,
     1997 (11/18/97)
  
     98-A-125 ANNETTE ISLANDS SCHOOL DISTRICT, FISCAL YEAR ENDED JUNE
     30, 1997 (11/18/97)
  
     98-A-126 STONE CHILD COLLEGE, FISCAL YEAR ENDED SEPTEMBER 30,
     1996 (11/18/97)
  
     98-A-133 LOWER BRULE SIOUX TRIBE, FISCAL YEAR ENDED SEPTEMBER 30,
     1996 (11/20/97)
  
     98-A-136 PAIUTE INDIAN TRIBE OF UTAH, FISCAL YEAR ENDED DECEMBER
     31, 1996 (11/20/97)
  
     98-A-137 RED LAKE BAND OF CHIPPEWA INDIANS, FISCAL YEAR ENDED
     SEPTEMBER 30, 1996 (11/20/97)
  
     98-A-138 INDIAN TOWNSHIP TRIBAL GOVERNMENT, FISCAL YEAR ENDED
     SEPTEMBER 30, 1996 (11/20/97) **$2,430
  
     98-A-151 EASTERN SHAWNEE TRIBE OF OKLAHOMA, FISCAL YEAR ENDED
     SEPTEMBER 30, 1996 (12/4/97)
  
     98-A-152 CHEROKEE NATION OF OKLAHOMA, FISCAL YEAR ENDED SEPTEMBER
     30, 1996 (12/4/97)
  
     98-A-153 ZIA PUEBLO, FISCAL YEAR ENDED DECEMBER 31, 1996
     (12/4/97)
  
     98-A-158 LAC VIEUX DESERT BAND OF LAKE SUPERIOR CHIPPEWA INDIANS,
     FISCAL YEAR ENDED DECEMBER 31, 1995 (12/3/97)
  
     98-A-159 MANAGEMENT OF FLATHEAD INDIAN IRRIGATION PROJECT
     ELECTRIC POWER SYSTEM, FISCAL YEAR ENDED SEPTEMBER 30, 1996
     (12/3/97)
  
     98-A-168 WAHPETON INDIAN SCHOOL, FISCAL YEAR ENDED JUNE 30, 1997
     (12/11/97)
  
      98-A-169 LONEMAN SCHOOL CORPORATION, FISCAL YEAR ENDED JUNE 30,
     1996 (12/11/97) **$9,846
  
     98-A-170 NOOKSACK INDIAN TRIBE, FISCAL YEAR ENDED DECEMBER 31,
     1996 (12/11/97)
  
     98-A-171 PEORIA TRIBE OF INDIANS OF OKLAHOMA, FISCAL YEAR ENDED
     MARCH 31, 1997 (12/11/97)
  
     98-A-173 FORT BELKNAP INDIAN COMMUNITY, FISCAL YEAR ENDED
     SEPTEMBER 30, 1996 (12/18/97)
  
     98-A-174 AK-CHIN INDIAN COMMUNITY, FISCAL YEAR ENDED DECEMBER 31,
     1996 (12/11/97)
  
     98-A-182 LA JOLLA BAND OF MISSION INDIANS, FISCAL YEAR ENDED
     DECEMBER 31, 1996 (12/18/97)
  
     98-A-183 BISHOP PAIUTE TRIBE, FISCAL YEAR ENDED DECEMBER 31, 1996
     (12/18/97)
  
     98-A-184 YSLETA DEL SUR PUEBLO, FISCAL YEAR ENDED DECEMBER 31,
     1996 (12/18/97)
  
     98-A-207 PUEBLO OF LAGUNA DEPARTMENT OF EDUCATION, FISCAL YEAR
     ENDED JUNE 30, 1996 (1/8/98)
  
     98-A-208 CONFEDERATED TRIBES OF THE UMATILLA INDIAN RESERVATION,
     FISCAL YEAR ENDED DECEMBER 31, 1996 (1/8/98)
  
     98-A-209 LOWER SIOUX INDIAN COMMUNITY, FISCAL YEAR ENDED
     SEPTEMBER 30, 1995 (1/8/98)
  
     98-A-210 OKAGON BAND OF POTAWATOMI INDIANS, FISCAL YEAR ENDED
     SEPTEMBER 30, 1996 (1/8/98)
  
     98-A-212 MINNESOTA CHIPPEWA TRIBE, FISCAL YEAR ENDED SEPTEMBER
     30, 1996 (1/8/98)
  
     98-A-213 MISSISSIPPI BAND OF CHOCTAW INDIANS, FISCAL YEAR ENDED
     SEPTEMBER 30, 1996 (1/8/98)
  
     98-A-214 CROW TRIBE OF INDIANS, FISCAL YEAR ENDED SEPTEMBER 30,
     1996 (1/8/98) **$1,965
  
     98-A-215 CHIPPEWA/OTTAWA TREATY FISHERY MANAGEMENT AUTHORITY,
     FISCAL YEAR ENDED DECEMBER 31, 1996 (1/8/98)
  
     98-A-216 MASHANTUCKET PEQUOT TRIBE, FISCAL YEAR ENDED SEPTEMBER
     30, 1996 (1/8/98)
  
     98-A-218 WASHOE TRIBE OF NEVADA AND CALIFORNIA, FISCAL YEAR ENDED
     DECEMBER 31, 1992 (1/8/98)
  
     98-A-219 WASHOE TRIBE OF NEVADA AND CALIFORNIA, FISCAL YEAR ENDED
     DECEMBER 31, 1993 (1/8/98)
  
     98-A-220  WASHOE TRIBE OF NEVADA AND CALIFORNIA, FISCAL YEAR
     ENDED DECEMBER 31, 1995 (1/8/98)
  
     98-A-221  WASHOE TRIBE OF NEVADA AND CALIFORNIA, FISCAL YEAR
     ENDED DECEMBER 31, 1996 (1/8/98)
  
     98-A-228  PLEASANT POINT PASSAMAQUODDY TRIBAL COUNCIL, FISCAL
     YEAR ENDED SEPTEMBER 30, 1996 (1/15/98)
  
     98-A-230  MOHEGAN TRIBE OF INDIANS OF CONNECTICUT, FISCAL YEAR
     ENDED SEPTEMBER 30, 1996 (1/15/98)
  
     98-A-239  CHIPPEWA CREE TRIBE, FISCAL YEAR ENDED SEPTEMBER 30,
     1996 (1/22/98) **$41,968
  
     98-A-240  TONTO APACHE TRIBE, FISCAL YEAR ENDED DECEMBER 31, 1993
     (2/12/98) **$116,907
  
     98-A-251  SEMINOLE TRIBE OF FLORIDA, FISCAL YEAR ENDED JUNE 30,
     1996 (1/29/98)
  
     98-A-266  ST. CROIX CHIPPEWA OF WISCONSIN, FISCAL YEAR ENDED
     SEPTEMBER 30, 1996 (2/12/98)
  
     98-A-267  JOINT TRIBAL COUNCIL OF THE PASSAMAQUODDY TRIBE, FISCAL
     YEAR ENDED SEPTEMBER 30, 1996 (2/12/98) **$6,000
  
     98-A-272  AMERICAN HORSE SCHOOL, FISCAL YEAR ENDED JUNE 30, 1996
     (2/17/98)
  
     98-A-273  RAMAH NAVAJO CHAPTER, FISCAL YEAR ENDED DECEMBER 31,
     1996 (2/17/98)
  
     98-A-274  RAMAH NAVAJO SCHOOL BOARD, INC., FISCAL YEAR ENDED
     DECEMBER 31, 1996 (2/17/98)
  
     98-A-277  EIGHT NORTHERN INDIAN PUEBLOS COUNCIL, INC., FISCAL
     YEAR ENDED MARCH 31, 1997 (2/19/98)
  
     98-A-278  SOUTHERN CALIFORNIA TRIBAL CHAIRMAN'S ASSOCIATION,
     INC., FISCAL YEAR ENDED MARCH 31, 1997 (2/19/98)
  
     98-A-279  FORT BERTHOLD COMMUNITY COLLEGE, INC., FISCAL YEAR
     ENDED SEPTEMBER 30, 1996 (2/19/98)
  
     98-A-284  SANTA CLARA INDIAN PUEBLO ADMINISTRATIVE UNIT, FISCAL
     YEAR ENDED DECEMBER 31, 1996 (2/19/98)
  
     98-A-285  CENTRAL TRIBES OF THE SHAWNEE AREA, INC., FISCAL YEAR
     ENDED NOVEMBER 30, 1996 (2/19/98)
  
     98-A-286  PORCUPINE SCHOOL, FISCAL YEAR ENDED JUNE 30, 1996
     (2/19/98) **$124,319
  
     98-A-287  PORT GRAHAM VILLAGE COUNCIL, FISCAL YEAR ENDED DECEMBER
     31, 1995 (2/19/98)
  
     98-A-296  YAKUTAT NATIVE ASSOCIATION, FISCAL YEAR ENDED DECEMBER
     31, 1996 (2/26/98)
  
     98-A-297  KLAMATH TRIBES, FISCAL YEAR ENDED DECEMBER 31, 1996
     (2/26/98) **$25,597
  
     98-A-298  NORTHWEST INTERTRIBAL COURT SYSTEM, FISCAL YEAR ENDED
     SEPTEMBER 30, 1996 (2/26/98)
  
     98-A-303  STANDING ROCK SIOUX TRIBE, FISCAL YEAR ENDED SEPTEMBER
     30, 1996 (2/26/98) **$447,456
  
     98-A-304  LAC VIEUX DESERT BAND OF LAKE SUPERIOR CHIPPEWA
     INDIANS, FISCAL YEAR ENDED DECEMBER 31, 1996 (2/26/98)
  
     98-A-305  YERINGTON PAIUTE TRIBE, FISCAL YEAR ENDED DECEMBER 31,
     1996 (2/26/98)
  
     98-A-308  DUCKWATER SHOSHONE TRIBE, FISCAL YEAR ENDED DECEMBER
     31, 1996 (2/26/98)
  
     98-A-309  KAIBAB BAND OF PAIUTE INDIANS, FISCAL YEAR ENDED
     DECEMBER 31, 1996 (2/26/98) **$13,577
  
     98-A-310  CHEMEHUEVI INDIAN TRIBE AND THE HAVASU LANDING RESORT,
     FISCAL YEAR ENDED DECEMBER 31, 1994 (2/26/98)
  
     98-A-311  CHEMEHUEVI INDIAN TRIBE AND THE HAVASU LANDING RESORT,
     FISCAL YEAR ENDED DECEMBER 31, 1995 (2/26/98)
  
     98-A-312  CHEMEHUEVI INDIAN TRIBE AND THE HAVASU LANDING RESORT,
     FISCAL YEAR ENDED DECEMBER 31, 1996 (2/26/98)
  
     98-A-317  HOTEVILLA BACAVI COMMUNITY SCHOOL, FISCAL YEAR ENDED
     JUNE 30, 1996 (3/5/98)
  
     98-A-318  HOTEVILLA BACAVI COMMUNITY SCHOOL, FISCAL YEAR ENDED
     JUNE 30, 1995 (3/5/98)
  
     98-A-319  ORGANIZED VILLAGE OF KWETHLUK, KWETHLUK IRA COUNCIL,
     FISCAL YEAR ENDED DECEMBER 31, 1996 (3/5/98)
  
     98-A-320  FLAGSTAFF BORDERTOWN DORMITORY BOARD, INC., FISCAL YEAR
     ENDED SEPTEMBER 30, 1996 (3/5/98)
  
     98-A-321  MARTY INDIAN SCHOOL BOARD, INC., FISCAL YEAR ENDED JUNE
     30, 1996 (3/5/98)
  
     98-A-322  CONFEDERATED TRIBES OF SILETZ INDIANS OF OREGON, FISCAL
     YEAR ENDED DECEMBER 31, 1996 (3/5/98)
  
     98-A-323  GRAND TRAVERSE BAND OF OTTAWA AND CHIPPEWA INDIANS,
     FISCAL YEAR ENDED SEPTEMBER 30, 1996 (3/5/98)
  
     98-A-324  FOREST COUNTY POTAWATOMI COMMUNITY, INC., FISCAL YEAR
     ENDED SEPTEMBER 30, 1996 (3/5/98)
  
     98-A-325  JENA BAND OF CHOCTAW INDIANS, FISCAL YEAR ENDED
     DECEMBER 31, 1996 (3/5/98)  98-A-342  NAVAJO NATION AND RELATED
     TRIBAL ENTITIES, FISCAL YEAR ENDED SEPTEMBER 30, 1996 (3/12/98)
     **$14,331
  
     98-A-349  OGLALA SIOUX TRIBE, FISCAL YEAR ENDED DECEMBER 31, 1996
     (3/12/98) **$53,144
  
     98-A-362  PINON COMMUNITY SCHOOL BOARD, INC., FISCAL YEAR ENDED
     JUNE 30, 1996 (3/20/98)
  
     98-A-372  LYTTON BAND OF POMO INDIANS, FISCAL YEAR ENDED DECEMBER
     31, 1996 (3/27/98)
  
     98-A-373  FOUR WINDS ELEMENTARY SCHOOL, FISCAL YEAR ENDED JUNE
     30, 1995 (3/27/98)
  
     98-A-374  KICKAPOO TRADITIONAL TRIBE OF TEXAS, FISCAL YEAR ENDED
     SEPTEMBER 30, 1996 (3/27/98)
  
     98-A-375  KIPNUK TRADITIONAL TRIBAL COUNCIL, FISCAL YEAR ENDED
     DECEMBER 31, 1996 (3/27/98) **$9,947
  
     98-A-376  SAN PASQUAL BAND OF MISSION INDIANS, FISCAL YEAR ENDED
     DECEMBER 31, 1995 (3/27/98)
  
     98-A-377  ELK VALLEY RANCHERIA, FISCAL YEAR ENDED DECEMBER 31,
     1996 (3/27/98)
  
     98-A-378  LOVELOCK PAIUTE TRIBE, FISCAL YEAR ENDED DECEMBER 31,
     1994 (3/26/98) **$8,591
  
     98-A-379  LOVELOCK PAIUTE TRIBE, FISCAL YEAR ENDED DECEMBER 31,
     1995 (3/26/98) **$140,907
  
     98-A-380  LOVELOCK PAIUTE TRIBE, FISCAL YEAR ENDED DECEMBER 31,
     1996 (3/26/98) **$21,947
  
     98-A-381  ALABAMA-COUSHATTA INDIAN RESERVATION, FISCAL YEAR ENDED
     DECEMBER 31, 1996 (3/27/98)
  
     BUREAU OF LAND MANAGEMENT
  
     98-A-19  PRAIRIE COUNTY, MONTANA, FISCAL YEAR ENDED JUNE 30, 1996
     (10/7/97)
  
     98-A-21   ANACONDA-DEER LODGE COUNTY, MONTANA, FISCAL YEAR ENDED
     JUNE 30, 1996 (10/7/97)
  
     98-A-45   ROYAL SCHOOL DISTRICT NO. 160, TWO FISCAL YEARS ENDED
     AUGUST 31, 1996 (10/14/97)
  
     98-A-84  LEWIS COUNTY, WASHINGTON, FISCAL YEAR ENDED DECEMBER 31,
     1996 (10/28/97)
  
     98-A-110  TRIPP COUNTY, SOUTH DAKOTA, TWO FISCAL YEARS ENDED
     DECEMBER 31, 1996 (11/12/97)
  
     98-A-161  CLALLAM COUNTY, WASHINGTON, FISCAL YEAR ENDED DECEMBER
     31, 1996 (12/5/97)
  
     98-A-164   NORTHAMPTON COUNTY, VIRGINIA, FISCAL YEAR ENDED JUNE
     30, 1996 (12/5/97)
  
     98-A-165  YAKIMA COUNTY, WASHINGTON, FISCAL YEAR ENDED DECEMBER
     31, 1996 (12/5/97)
  
     98-A-167  KENAI PENINSULA, ALASKA, FISCAL YEAR ENDED JUNE 30,
     1997 (12/9/97)
  
     98-A-205  LAKE COUNTY, MONTANA, FISCAL YEAR ENDED JUNE 30, 1996
     (1/7/98)
  
     INSULAR AREAS
  
     Commonwealth of the Northern Mariana Islands
  
     98-A-339  COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS, FISCAL
     YEAR ENDED SEPTEMBER 30, 1996 (3/11/98) **$11,176,309
  
     Federated States of Micronesia
  
     98-A-269  COLLEGE OF MICRONESIA, FEDERATED STATES OF MICRONESIA,
     FISCAL YEAR ENDED SEPTEMBER 30, 1996 (2/12/98)
  
     98-A-386  FEDERATED STATES OF MICRONESIA NATIONAL GOVERNMENT,
     FISCAL YEAR ENDED SEPTEMBER 30, 1996 (3/31/98) **$383,920  Guam
  
     98-A-144  GUAM POWER AUTHORITY, FISCAL YEAR ENDED SEPTEMBER 30,
     1993 (11/25/97)
  
     98-A-145  GUAM POWER AUTHORITY, FISCAL YEAR ENDED SEPTEMBER 30,
     1994 (11/26/97)
  
     98-A-150  GUAM MASS TRANSIT AUTHORITY, FISCAL YEAR ENDED
     SEPTEMBER 30, 1995 (12/2/97)
  
     98-A-155   GUAM MASS TRANSIT AUTHORITY, FISCAL YEAR ENDED
     SEPTEMBER 30, 1996 (12/3/97)
  
     98-A-223  GUAM HOUSING AND URBAN RENEWAL AUTHORITY, FISCAL YEAR
     ENDED SEPTEMBER 30, 1996 (1/9/98)
  
     98-A-246  SANCTUARY, INCORPORATED, FISCAL YEAR ENDED SEPTEMBER
     30, 1996 (1/27/98)
  
     98-A-254   GOVERNMENT OF GUAM, FISCAL YEAR ENDED SEPTEMBER 30,
     1996 (2/4/98)
  
     98-A-271   GUAM INTERNATIONAL AIRPORT AUTHORITY, FISCAL YEAR
     ENDED SEPTEMBER 30, 1996 (2/13/98)
  
     98-A-301   GUAM HUMANITIES COUNCIL, FISCAL YEAR ENDED OCTOBER 31,
     1991 (2/27/98)
  
     98-A-302  GUAM HUMANITIES COUNCIL, FISCAL YEAR ENDED OCTOBER 31,
     1992 (2/27/98)
  
     98-A-326  GUAM HUMANITIES COUNCIL, FISCAL YEAR ENDED OCTOBER 31,
     1993 (3/6/98)
  
     98-A-354  GUAM ECONOMIC DEVELOPMENT AUTHORITY, FISCAL YEAR ENDED
     SEPTEMBER 30, 1996 (3/17/98)
  
     Pohnpei
  
     98-A-268   POHNPEI FAMILY HEAD START PROGRAM, INC., FISCAL YEAR
     ENDED MARCH 31, 1996 (2/12/98)
  
     Republic of Palau
  
     98-A-130  REPUBLIC OF PALAU, FISCAL YEAR ENDED SEPTEMBER 30, 1996
     (11/19/97)
  
     98-A-176  PALAU COMMUNITY ACTION AGENCY, FISCAL YEAR ENDED
     SEPTEMBER 30, 1994 (12/12/97) **$4,769
  
     98-A-177   PALAU COMMUNITY ACTION AGENCY, FISCAL YEAR ENDED
     SEPTEMBER 30, 1995 (12/12/97) **$43,843
  
     98-A-178   PALAU COMMUNITY COLLEGE, FISCAL YEAR ENDED SEPTEMBER
     30, 1995 (12/15/97)
  
     98-A-195  PALAU NATIONAL COMMUNICATIONS CORPORATION, FISCAL YEAR
     ENDED DECEMBER 31, 1994 (12/29/97)
  
     98-A-196  PALAU NATIONAL COMMUNICATIONS CORPORATION, FISCAL YEAR
     ENDED DECEMBER 31, 1995 (12/30/97)
  
     98-A-201  PALAU NATIONAL COMMUNICATIONS CORPORATION, FISCAL YEAR
     ENDED DECEMBER 31, 1996 (1/6/98)
  
     98-A-340  PALAU COMMUNITY COLLEGE, FISCAL YEAR ENDED SEPTEMBER
     30, 1996 (3/11/98)
  
     Trust Territory of the Pacific Islands
  
     98-A-227  COLLEGE OF MICRONESIA, FISCAL YEAR ENDED SEPTEMBER 30,
     1996 (1/16/98)
  
     U.S. Virgin Islands
  
     98-A-154  GOVERNMENT OF THE VIRGIN ISLANDS, FISCAL YEAR ENDED
     SEPTEMBER 30, 1994 (12/2/97) **$632,247 AND ***$632,247
  
     MINERALS MANAGEMENT SERVICE
  
     98-A-17  MASSACHUSETTS INSTITUTE OF TECHNOLOGY, FISCAL YEAR ENDED
     JUNE 30, 1996 (10/7/97)  NATIONAL PARK SERVICE
  
     98-A-16   AUSTIN, TEXAS, FISCAL YEAR ENDED SEPTEMBER 30, 1996
     (10/7/97)
  
     98-A-18   CALIFORNIA, FISCAL YEAR ENDED JUNE 30, 1996 (10/7/97)
  
     98-A-80  HUMBOLDT STATE UNIVERSITY FOUNDATION, FISCAL YEAR ENDED
     JUNE 30, 1997 (10/28/97)
  
     98-A-94  LITTLE ROCK, ARKANSAS, FISCAL YEAR ENDED DECEMBER 31,
     1996 (10/30/97)
  
     98-A-111  NATIVE CALIFORNIA NETWORK, FISCAL YEAR ENDED DECEMBER
     31, 1996 (11/12/97)
  
     98-A-134  APPALACHIAN TRAIL CONFERENCE, FISCAL YEAR ENDED
     DECEMBER 31, 1996 (11/20/97)
  
     98-A-166  MADISON, WISCONSIN, FISCAL YEAR ENDED DECEMBER 31, 1996
     (12/5/97)
  
     98-A-194  GEORGIA TRUST FOR HISTORIC PRESERVATION, INC., FISCAL
     YEAR ENDED MARCH 31, 1997 (12/24/97)
  
     98-A-211  ICE AGE PARK AND TRAIL FOUNDATION, INC., FISCAL YEAR
     ENDED DECEMBER 31, 1996 (1/8/98)
  
     98-A-229  NATIONAL INSTITUTE FOR THE CONSERVATION OF CULTURAL
     PROPERTY, INC., FISCAL YEAR ENDED DECEMBER 31, 1996 (1/15/98)
  
     98-A-306  SOUTHERN ALLEGHENIES CONSERVANCY, FISCAL YEAR ENDED MAY
     31, 1997 (2/26/98)
  
     98-A-307  ALICE FERGUSON FOUNDATION, INC., FISCAL YEAR ENDED
     DECEMBER 31, 1996 (2/26/98)
  
     NON-DEPARTMENT OF THE INTERIOR
  
     98-A-41  OFFICE OF YOUTH AFFAIRS, COMMONWEALTH OF PUERTO RICO,
     FISCAL YEAR ENDED JUNE 30, 1995 (10/7/97)
  
     OFFICE OF THE SECRETARY
  
     98-A-66  PRIBILOF ISLANDS SCHOOL DISTRICT, FISCAL YEAR ENDED JUNE
     30, 1997 (10/22/97)
  
     98-A-81  NORTHWESTERN UNIVERSITY, FISCAL YEAR ENDED AUGUST 31,
     1996 (10/28/97)
  
     U.S. BUREAU OF MINES
  
     98-A-15  DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT AND TOURISM
     AND HAWAII COMMUNITY DEVELOPMENT AUTHORITY, FISCAL YEAR ENDED
     JUNE 30, 1996 (10/7/97) 98-A-140  UNIVERSITY OF MINNESOTA,
     FISCAL YEAR ENDED JUNE 30, 1996 (11/25/97)
  
     U.S. FISH AND WILDLIFE SERVICE
  
     98-A-22  MAINE, FISCAL YEAR ENDED JUNE 30, 1996 (10/7/97)
  
     98-A-55  PYRAMID LAKE FISHERIES, FISCAL YEAR ENDED DECEMBER 31,
     1996 (10/16/97)
  
     98-A-85  RHODE ISLAND AND PROVIDENCE PLANTATIONS, FISCAL YEAR
     ENDED JUNE 30, 1995 (10/28/97)
  
     98-A-97  IOWA, FISCAL YEAR ENDED JUNE 30, 1996 (11/4/97)
  
     98-A-135  ARKANSAS GAME AND FISH COMMISSION, FISCAL YEAR ENDED
     JUNE 30, 1996 (11/20/97)
  
     98-A-147  MISSISSIPPI, FISCAL YEAR ENDED JUNE 30, 1996 (12/2/97)
  
     98-A-148  NORTH  CAROLINA, FISCAL YEAR ENDED JUNE 30, 1996
     (12/2/97)
  
     98-A-149  ARIZONA, FISCAL YEAR ENDED JUNE 30, 1996 (12/2/97)
  
     98-A-156  KLICKITAT COUNTY, WASHINGTON, FISCAL YEAR ENDED
     DECEMBER 31, 1996 (12/3/97)  98-A-162   METROPOLITAN PARK
     DISTRICT, TACOMA, WASHINGTON, FISCAL YEAR ENDED DECEMBER 31,
     1996 (12/5/97)
  
     98-A-163  ALABAMA, FISCAL YEAR ENDED SEPTEMBER 30, 1996 (12/5/97)
  
     98-A-231  NATIONAL TROPICAL BOTANICAL GARDEN, FISCAL YEAR ENDED
     DECEMBER 31, 1996 (1/15/98)
  
     U.S. GEOLOGICAL SURVEY
  
     98-A-146  UNIVERSITY AND COMMUNITY COLLEGE SYSTEM OF NEVADA,
     FISCAL YEAR ENDED JUNE 30, 1996 (12/2/97)
  
     98-A-181  AMERICAN GEOPHYSICAL UNION, FISCAL YEAR ENDED DECEMBER
     31, 1996 (12/17/97)
  
     INDIRECT COST PROPOSALS
  
     BUREAU OF INDIAN AFFAIRS
  
     98-P-109  CATAWBA INDIAN NATION, FISCAL YEAR ENDED DECEMBER 31,
     1997 (11/6/97)
  
     98-P-127  LOWER ELWHA S'KLALLAM TRIBE, FISCAL YEAR ENDED
     SEPTEMBER 30, 1998 (11/17/97)
  
     98-P-128  QUILEUTE TRIBAL COUNCIL, FISCAL YEAR ENDED SEPTEMBER
     30, 1997 (11/17/97) *$1,703
  
     98-P-141  ELK VALLEY RANCHERIA TRIBAL COUNCIL, FISCAL YEAR ENDED
     DECEMBER 31, 1997 (11/24/97)
  
     98-P-142  ELK VALLEY RANCHERIA TRIBAL COUNCIL, FISCAL YEAR ENDED
     DECEMBER 31, 1996 (11/24/97)
  
     98-P-143  ELK VALLEY RANCHERIA TRIBAL COUNCIL, FISCAL YEAR ENDED
     DECEMBER 31, 1994 (11/24/97) *$4,902
  
     98-P-172  BAD RIVER BAND OF LAKE SUPERIOR TRIBE OF CHIPPEWA
     INDIANS, FISCAL YEAR ENDED SEPTEMBER 30, 1997 (12/10/97)
  
     98-P-175  NORTHWEST INTERTRIBAL COURT SYSTEM, FISCAL YEAR ENDED
     SEPTEMBER 30, 1996 (12/11/97) *$33,000
  
     98-P-180  CONFEDERATED TRIBES AND BANDS OF THE YAKAMA INDIAN
     NATION, FISCAL YEAR ENDED SEPTEMBER 30, 1997 (12/16/97) *$14,017
  
     98-P-185  CROW TRIBE OF INDIANS, FISCAL YEAR ENDED SEPTEMBER 30,
     1995 (12/18/97)
  
     98-P-186  CROW TRIBE OF INDIANS, FISCAL YEAR ENDED SEPTEMBER 30,
     1997 (12/18/97) *$181,280
  
     98-P-189  STOCKBRIDGE- MUNSEE COMMUNITY, FISCAL YEAR ENDED
     SEPTEMBER 30, 1998 (12/19/97)
  
     98-P-192  METLAKATLA INDIAN COMMUNITY, FISCAL YEAR ENDED
     SEPTEMBER 30, 1998 (12/22/97) *$139,470
  
     98-P-200  MUSCOGEE (CREEK) NATION, FISCAL YEAR ENDED SEPTEMBER
     30, 1997 (1/5/98)
  
     98-P-203  ASSINIBOINE AND SIOUX TRIBES, FISCAL YEAR ENDED
     SEPTEMBER 30, 1998 (1/6/98)
  
     98-P-222  SWINOMISH INDIAN TRIBAL COMMUNITY, FISCAL YEAR ENDED
     DECEMBER 31, 1997 (1/8/98)
  
     98-P-236  OTOE MISSOURIA  TRIBE OF INDIANS, FISCAL YEAR ENDED
     DECEMBER 31, 1997 (1/20/98) *$26,131
  
     98-P-244  ONEIDA INDIAN NATION, FISCAL YEAR ENDED SEPTEMBER 30,
     1997 (1/23/98)
  
     98-P-247  CHIPPEWA CREE TRIBE OF THE ROCKY BOY'S RESERVATION,
     FISCAL YEAR ENDED SEPTEMBER 30, 1997 (1/27/98) *$172,521
  
     98-P-249  MINNESOTA CHIPPEWA TRIBE, FISCAL YEAR ENDED SEPTEMBER
     30, 1997 (1/28/98)  98-P-256  MODOC TRIBE OF OKLAHOMA, FISCAL
     YEAR ENDED SEPTEMBER 30, 1998 (2/5/98) *$23,969
  
     98-P-257  SPIRIT LAKE SIOUX TRIBE, FISCAL YEAR ENDED SEPTEMBER
     30, 1997 (2/5/98)
  
     98-P-259  TUOLUMNE BAND OF ME-WUK INDIANS, FISCAL YEAR ENDED
     SEPTEMBER 30, 1998 (2/6/98) *$6,092
  
     98-P-260  SAUK-SUIATTLE INDIAN TRIBE, FISCAL YEAR ENDED DECEMBER
     31, 1997 (2/6/98)
  
     98-P-262  TORRES-MARTINEZ DESERT CAHUILLA INDIANS, FISCAL YEAR
     ENDED SEPTEMBER 30, 1998 (2/9/98)
  
     98-P-265  ORGANIZED VILLAGE OF KAKE, FISCAL YEAR ENDED DECEMBER
     31, 1997 (2/10/98) *$24,085
  
     98-P-270  FAIRBANKS NATIVE ASSOCIATION, INC., FISCAL YEAR ENDED
     JUNE 30, 1998 (2/12/98)
  
     98-P-280  DULL KNIFE MEMORIAL COLLEGE, FISCAL YEAR ENDED JUNE 30,
     1996 (2/18/98)
  
     98-P-281  DULL KNIFE MEMORIAL COLLEGE, FISCAL YEAR ENDED JUNE 30,
     1998 (2/18/98)
  
     98-P-282  PORT GAMBLE S'KLALLAM TRIBE, FISCAL YEAR ENDED DECEMBER
     31, 1997 (2/18/98) *$22,440
  
     98-P-291  MASHANTUCKET PEQUOT TRIBAL NATION, FISCAL YEAR ENDED
     SEPTEMBER 30, 1996 (2/19/98)
  
     98-P-292  COOK INLET TRIBAL COUNCIL, INC.,  FISCAL YEAR ENDED
     SEPTEMBER 30, 1998 (2/19/98)
  
     98-P-314  PRAIRIE BAND OF POTAWATOMI INDIANS, FISCAL YEAR ENDED
     DECEMBER 31, 1997 (3/2/98) *$22,675
  
     98-P-315  WHITE MOUNTAIN APACHE TRIBE, FISCAL YEAR ENDED APRIL
     30, 1998 (3/2/98) *$6,409
  
     98-P-337  THE SUQUAMISH  TRIBE, FISCAL YEAR ENDED DECEMBER 31,
     1997 (3/9/98) *$77,552
  
     98-P-338  KALISPEL TRIBE OF INDIANS, FISCAL YEAR ENDED SEPTEMBER
     30, 1998 (3/9/98) *$10,587
  
     98-P-345  GRAND PORTAGE RESERVATION, FISCAL YEAR ENDED SEPTEMBER
     30, 1998 (3/11/98)
  
     98-P-346  WHITE EARTH RESERVATION TRIBAL COUNCIL, FISCAL YEAR
     ENDED SEPTEMBER 30, 1997 (3/12/98)
  
     98-P-347  JAMESTOWN S'KLALLAM TRIBE, FISCAL YEAR ENDED SEPTEMBER
     30, 1998 (3/12/98) *$5,551
  
     98-P-353  PYRAMID LAKE PAIUTE TRIBE, FISCAL YEAR ENDED DECEMBER
     31, 1997 (3/13/98) *$577
  
     98-P-355  CHEYENNE AND ARAPAHO TRIBES OF OKLAHOMA, FISCAL YEAR
     ENDED DECEMBER 31, 1997 (3/18/98) *$19,023
  
     98-P-356  TURTLE MOUNTAIN COMMUNITY COLLEGE, FISCAL YEAR ENDED
     JUNE 30, 1996 (3/18/98) *$7,417
  
     98-P-357  TURTLE MOUNTAIN COMMUNITY COLLEGE, FISCAL YEAR ENDED
     JUNE 30, 1997 (3/18/98) *$238,206
  
     98-P-358  ONEIDA INDIAN NATION, FISCAL YEAR ENDED SEPTEMBER 30,
     1998 (3/18/98)
  
     98-P-359  GREAT LAKES INDIAN FISH AND WILDLIFE COMMISSION, FISCAL
     YEAR ENDED DECEMBER 31, 1998 (3/18/98)
  
     98-P-360  WAMPANOAG TRIBE OF GAY HEAD, FISCAL YEAR ENDED
     SEPTEMBER 30, 1998 (3/18/98)
  
     98-P-361  INTER-TRIBAL COUNCIL OF MICHIGAN, INC., FISCAL YEAR
     ENDED SEPTEMBER 30, 1998 (3/18/98)
  
     98-P-364  MOAPA BAND OF PAIUTES, FISCAL YEAR ENDED DECEMBER 31,
     1998 (3/23/98) *$5,761
  
     98-P-365  PUEBLO OF ZIA, FISCAL YEAR ENDED DECEMBER 31, 1997
     (3/23/98)  98-P-366  BERRY CREEK RANCHERIA OF MAIDU INDIANS,
     FISCAL YEAR ENDED DECEMBER 31, 1998 (3/23/98)
  
     98-P-368  SISSETON- WAHPETON COMMUNITY COLLEGE, FISCAL YEAR ENDED
     JUNE 30, 1998 (3/26/98)
  
     98-P-369  SISSETON- WAHPETON  COMMUNITY COLLEGE, FISCAL YEAR
     ENDED JUNE 30, 1997 (3/26/98)
  
     98-P-371  ST. REGIS MOHAWK TRIBE, FISCAL YEAR ENDED DECEMBER 31,
     1998 (3/26/98)
  
     98-P-387  SUMMIT LAKE PAIUTE TRIBE, FISCAL YEAR ENDED DECEMBER
     31, 1997 (3/30/98) *$51,666
  
     98-P-388  CROW CREEK SIOUX TRIBE, FISCAL YEAR ENDED SEPTEMBER 30,
     1997 (3/30/98)
  
     INSULAR AREAS
  
     Guam
  
     98-P-129  GOVERNMENT OF GUAM, FISCAL YEAR ENDED SEPTEMBER 30,
     1998 (11/17/97) *$1,621,592
  
     U.S. Virgin Islands
  
     98-P-12  DEPARTMENT OF PLANNING AND NATURAL RESOURCES, GOVERNMENT
     OF THE VIRGIN ISLANDS, FISCAL YEAR ENDED SEPTEMBER 30, 1999
     (10/3/97)
  
     98-P-23  VIRGIN ISLANDS TERRITORIAL EMERGENCY MANAGEMENT AGENCY,
     FISCAL YEAR ENDED SEPTEMBER 30, 1999 (10/7/97)
  
     98-P-294  ISLAND RESOURCES FOUNDATION, INC., FISCAL YEAR ENDED
     JUNE 30, 1999 (2/20/98)
  
     98-P-367  VIRGIN ISLANDS DEPARTMENT OF AGRICULTURE, THREE FISCAL
     YEARS ENDED SEPTEMBER 30, 1999 (3/25/98)
  
     MINERALS MANAGEMENT SERVICE
  
     98-P-64  COLORADO DEPARTMENT OF REVENUE, FISCAL YEAR ENDED JUNE
     30, 1998 (10/20/97)
  
     MULTI-OFFICE
  
     98-P-43  ALASKA DEPARTMENT OF NATURAL RESOURCES, FISCAL YEAR
     ENDED JUNE 30, 1998 (10/9/97)
  
     98-P-204  CALIFORNIA FISH AND GAME DEPARTMENT, FISCAL YEAR ENDED
     JUNE 30, 1998 (1/6/98) *$3,521
  
     98-P-237  UTAH DEPARTMENT OF COMMUNITY AND DEVELOPMENT, DIVISION
     OF STATE HISTORY, FISCAL YEAR ENDED JUNE 30, 1998 (1/20/98)
  
     NATIONAL PARK SERVICE
  
     98-P-35  SOUTH CAROLINA DEPARTMENT OF PARKS, RECREATION AND
     TOURISM, FISCAL YEAR ENDED JUNE 30, 1998 (10/8/97)
  
     98-P-44  ARKANSAS DEPARTMENT OF PARKS AND TOURISM, FISCAL YEAR
     ENDED JUNE 30, 1998 (10/14/97)
  
     98-P-160  NEW HAMPSHIRE DEPARTMENT OF RESOURCES AND ECONOMIC
     DEVELOPMENT, FISCAL YEAR ENDED JUNE 30, 1998 (12/3/97)
  
     98-P-243  CONNECTICUT HISTORICAL COMMISSION, TWO FISCAL YEARS
     ENDED JUNE 30, 1999 (1/23/98)
  
     98-P-248  MINNESOTA DEPARTMENT OF NATURAL RESOURCES, FISCAL YEAR
     ENDED JUNE 30, 1998 (1/27/98) *$5,818
  
     98-P-252  LOUISIANA DEPARTMENT OF CULTURE, RECREATION AND
     TOURISM, FISCAL YEAR ENDED JUNE 30, 1998 (2/3/98)  *$252,462
  
     98-P-289  WISCONSIN DEPARTMENT OF NATURAL RESOURCES, FISCAL YEAR
     ENDED JUNE 30, 1998 (2/12/98)
  
     98-P-331  MASSACHUSETTS HISTORICAL COMMISSION, TWO FISCAL YEARS
     ENDED JUNE 30, 1999 (3/5/98)  OFFICE OF SURFACE MINING
     RECLAMATION AND ENFORCEMENT
  
     98-P-139  WEST VIRGINIA DIVISION OF ENVIRONMENTAL PROTECTION,
     FISCAL YEAR  ENDED JUNE 30, 1998 (11/20/97)
  
     U.S. FISH AND WILDLIFE SERVICE
  
     98-P-42  SOUTH CAROLINA DEPARTMENT OF NATURAL RESOURCES, FISCAL
     YEAR ENDED JUNE 30, 1998 (10/8/97)
  
     98-P-193  NEW HAMPSHIRE FISH AND GAME DEPARTMENT, FISCAL YEAR
     ENDED JUNE 30, 1998 (12/23/97)
  
     98-P-202  NEW MEXICO DEPARTMENT OF GAME AND FISH, FISCAL YEAR
     ENDED JUNE 30, 1998 (1/6/98)
  
     98-P-233  MISSISSIPPI DEPARTMENT OF ENVIRONMENTAL QUALITY, FISCAL
     YEAR ENDED JUNE 30, 1998 (1/15/98)
  
     98-P-275  KANSAS DEPARTMENT OF WILDLIFE AND PARKS, FISCAL YEAR
     ENDED JUNE 30, 1998 (2/13/98)
  
     98-P-276  KANSAS DEPARTMENT OF WILDLIFE AND PARKS, FISCAL YEAR
     ENDED JUNE 30, 1999 (2/13/98)
  
     98-P-288  KENTUCKY DEPARTMENT OF FISH AND WILDLIFE RESOURCES,
     FISCAL YEAR ENDED JUNE 30, 1998 (2/12/98)
  
     98-P-290  NORTH CAROLINA WILDLIFE RESOURCE COMMISSION, FISCAL
     YEAR ENDED JUNE 30, 1998 (2/19/98)
  
     98-P-327  MASSACHUSETTS EXECUTIVE OFFICE OF ENVIRONMENTAL
     AFFAIRS, TWO FISCAL YEARS ENDED JUNE 30, 1999 (3/5/98)
  
     98-P-328  MASSACHUSETTS DEPARTMENT OF FOOD AND AGRICULTURE, TWO
     FISCAL YEARS ENDED JUNE 30, 1999 (3/5/98)
  
     98-P-329  MASSACHUSETTS MARINE FISHERIES, TWO FISCAL YEARS ENDED
     JUNE 30, 1999 (3/5/98)
  
     98-P-330  MASSACHUSETTS ENVIRONMENTAL LAW ENFORCEMENT, TWO FISCAL
     YEARS ENDED JUNE 30, 1999 (3/5/98)
  
     98-P-332  MASSACHUSETTS FISHERIES AND WILDLIFE, TWO FISCAL YEARS
     ENDED JUNE 30, 1999 (3/5/98)
  
     98-P-333  MASSACHUSETTS DEPARTMENT OF ENVIRONMENTAL MANAGEMENT,
     TWO FISCAL YEARS ENDED JUNE 30, 1999 (3/5/98)
  
     98-P-334  AMERICAN FISHERIES SOCIETY, FISCAL YEAR ENDED DECEMBER
     31, 1996 (3/6/98)
  
     98-P-348  ATLANTIC STATES MARINE FISHERIES COMMISSION, FISCAL
     YEAR ENDED JUNE 30, 1998 (3/12/98)
  
     98-P-370  OHIO DEPARTMENT OF NATURAL RESOURCES, FISCAL YEAR ENDED
     JUNE 30, 1998 (3/26/98)
  
     
  
     APPENDIX 3
  
     MONETARY IMPACT OF AUDIT ACTIVITIES FROM OCTOBER 1, 1997, THROUGH
     MARCH 31, 1998
  
     ACTIVITY
  
     QUESTIONED COSTS FUNDS TO BE PUT TO BETTER USE*
  
     REVENUES**
  
     TOTAL
  
     Bureau of Indian Affairs
  
     $1,489,438
  
     $1,307,348
  
     0
  
     $2,796,786
  
     Bureau of Land Managment
  
     30,620
  
     79,907
  
     0
  
     110,527
  
     Bureau of Reclamation 126,025 0 0 126,025
  
     Insular Areas: ***
  
  
     -  Commonwealth of        the Northern                Mariana
     Islands
  
     11,176,309
  
     0
  
     0
  
     11,176,309
  
        - Federated States of            Micronesia
  
     383,920
  
     0
  
     0
  
     383,920
  
     -  Guam 1,881,154 13,170,513 19,250 15,070,917
  
     -  Republic of Palau 48,612 0 0 48,612
  
     -  U.S. Virgin Islands 637,665 0 17,409,751 18,047,416
  
     Minerals Management Service
  
     56,997
  
     0
  
     20,700,000
  
     20,756,997
  
     Multi-Office 0 3,521 0 3,521
  
     National Park Service 154,238 3,013,429 0 3,167,667
  
     Non-Departmental Audits
  
     0
  
     21,700
  
     0
  
     21,700
  
     U.S. Fish and Wildlife Service
  
     1,633,689
  
     1,450,000
  
     0
  
     3,083,689
  
     U.S. Geological Survey 130,371 0 0 130,371
  
      Total $17,749,038 $19,046,418 $38,129,001 $74,924,457
  
     * Includes monetary impact of indirect cost proposals
     negotiated. ** Represents lost or potential revenues. ***
     Includes monetary impact of non-Federal funds ( see Appendix 4).
  
                               APPENDIX 4                                
     NON-FEDERAL FUNDING INCLUDED IN           MONETARY IMPACT OF
     AUDIT ACTIVITIES             DURING THE 6-MONTH PERIOD ENDED            
     MARCH 31, 1998                              No. 98-I-14 -
     "Procurement Activities, Port Authority of Guam, Government of
     Guam," dated October 7, 1997.  All of the $1,635,916 reported as
     monetary impact represents insular area funds.
  
     No. 98-I-188 - "Internal Revenue Taxes, Bureau of Internal
     Revenue, Government of the Virgin Islands," dated December 30,
     1997.  All of the $11,919,000 reported as monetary impact
     represents insular area funds.
  
     No. 98-I-191 - "Building Permit Fees, Department of Planning and
     Natural Resources, Government of the Virgin Islands," dated
     December 30, 1997.  All of the $155,069 reported as monetary
     impact represents insular area funds.
  
     No. 98-I-263 - "Sewage System User Fees, Government of the Virgin
     Islands," dated February 20, 1998.  All of the $897,212 reported
     as monetary impact represents insular area funds.
  
     No. 98-I-264 - "Legislature Capital Improvement Fund, Guam
     Legislature, Government of Guam," dated February 20, 1998.  All
     of the $9,932,255 reported as monetary impact represents insular
     area funds.
  
     No. 98-I-293 - "Business Licensing Fees, Department of Licensing
     and Consumer Affairs,  Government of the Virgin Islands," dated
     February 27, 1998.  All of the $4,438,470 reported as monetary
     impact represents insular area funds.
  
     No. 98-I-335 - "Programs and Operations, Department of Vocational
     Rehabilitation, Government of Guam," dated March 16, 1998.  Of
     the $1,137,159 reported as monetary impact, $150,063 represents
     insular area funds.
  
     No. 98-I-384 - "Hurricane-Related Contracting, Department of
     Education, Government of the Virgin Islands," dated March 31,
     1998.  All of the $5,418 reported as monetary impact  represents
     insular area funds.                         APPENDIX 5               
     Table I                                          INSPECTOR
     GENERAL AUDIT REPORTS                   WITH QUESTIONED COSTS
  
     No. of Reports*
  
     Questioned Costs Unsupported Costs**
  
     A. For which no management decision had been made by the
     commencement of the reporting period
  
  
      65
  
     $39,417,786
  
     $1,635,859
  
     B. Which were issued during the reporting period
  
      44
  
      17,749,038
  
         635,879
  
          Total (A+B) 109 $57,166,824 $2,271,738
  
     C. For which a management decision was made during the reporting
     period
  
  
     39
  
       7,022,364
  
     1,111,539
  
         (i) dollar value of                   disallowed costs
  
     28
  
       2,933,686
  
        810,311
  
         (ii) dollar value of                   costs not                  
     disallowed
  
      16
  
        4,088,678
  
         301,228
  
     D. For which no management decision had been made by the end of
     the reporting period
  
  
     70
  
     $50,144,460
  
     $1,160,199
  
     E. For which no management decision was made within 6 months of
     issuance
  
  
     38
  
     $33,062,357
  
       $524,320
  
     * 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                                                                                                      
     28                                                                                                    $217,308,941                                                                                                                             B. Which were issued during the reporting period                                             
     37                                            19,046,418***                                                                                                                                                                Total (A+B)                                             
     65                                           $236,355,359                                                                                                                       C. For which a management decision was made during the                               
     reporting period                                                                                                      
     37                                                                                                      $12,754,618                                                                                                                        (i) dollar value of  recommendations  that were agreed                                
     to by management                                                                                                      
     36                                                                                                     $9,803,194***                                                                                                                      (ii) dollar value of recommendations that were not                               
     agreed to by management                                                                                                       
     5                                                                                                       $2,951,424                                                                                                                       D. For which no management decision had  been made by                
     the end of the reporting period                                                                                                      
     28                                                                                                    $223,600,741                                                                                                                         E.  For which no management decision was made within                           
     6 months of issuance                                                                                                      
     20                                                                                                    $209,248,573                                                                                                                     * 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 Value                                                                                                                
     A. For which no management decision had been made    
     by the commencement of the reporting period                                                                                                      
     10                                                                                                      $152,303,613                                                                                                                           B. Which were issued during the reporting period                                              
     6                                               38,129,001                                                                                                                                                                Total (A+B)                                             
     16                                             $190,432,614                                                                                                                         C. For which a management decision was made during                           
     the reporting period                                                                                                       
     2                                                                                                     $25,138,470*                                                                                                                        (i) dollar value of  recommendations that were                                    
     agreed to by management                                                                                                       
     2                                                                                                      $25,138,470                                                                                                                        (ii) dollar value of recommendations that were not                              
     agreed to by management                                                                                                       
     0                                                                                                                 0                                                                                                                          D. For which no management decision had been made             
     by the end of the reporting period                                                                                                      
     14                                                                                                      $165,294,144                                                                                                                        E. For which no management decision was made within                           
     6 months of issuance                                                                                                       
     8                                                                                                       $51,107,613                                                                                                                   *Of this amount, $20,700,000 represents additional savings
     indentifiable to a recommendation made in Audit Report No. 94-I
     -179, issued in December 1993.  This updated amount was based on
     data obtained during our followup evaluation (Report No. 98-I
     -385, issued in March 1998) in which we found that MMS's
     implementation of the recommendation resulted in the higher                                     
     savings.                                                  
                                                             APPENDIX 6                                     SUMMARY OF AUDIT
     REPORTS OVER 6 MONTHS OLD               PENDING MANAGEMENT
     DECISIONS                    
  
     INTERNAL AUDITS
  
     BUREAU OF LAND MANAGEMENT
  
     94-I-496  SALE OF MATERIALS FROM PUBLIC LANDS, BUREAU OF LAND
     MANAGEMENT (3/31/94) 1 RECOMMENDATION AND $3,062,000 UNRESOLVED
  
     96-I-1300  ISSUANCE OF MINERAL PATENTS, BUREAU OF LAND MANAGEMENT
     AND OFFICE OF THE SOLICITOR (9/30/97) 4 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
  
     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) 16 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-617  FOLLOWUP
     OF RECOMMENDATIONS CONCERNING FOOD SERVICES OPERATIONS,
     DEPARTMENT OF EDUCATION, GOVERMENT OF GUAM (3/26/97) 1
     RECOMMENDATION AND $334,882 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
  
     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 REPORT ON THE
     ROAD FUND, GOVERNMENT OF THE VIRGIN ISLANDS (2/19/91) 1
     RECOMMENDATION UNRESOLVED
  
     92-I-1086  PERSONNEL MANAGEMENT, GOVERNMENT OF THE VIRGIN ISLANDS
     (8/3/92) 6 RECOMMENDATIONS AND $51,542 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
  
     MINERALS MANAGEMENT SERVICE
  
     96-I-1255  SELECTED ACTIVITIES OF THE ROYALTY MANAGEMENT SYSTEM,
     MINERALS MANAGEMENT SERVICE (9/30/96) 3 RECOMMENDATIONS AND
     $3,860,000 UNRESOLVED
  
     MULTI-OFFICE
  
     97-I-1293  VALUE ENGINEERING PROGRAM, DEPARTMENT OF THE INTERIOR
     (9/29/97) 4 RECOMMENDATIONS UNRESOLVED
  
     NATIONAL PARK SERVICE
  
     96-I-806  EMERGENCY MEDICAL AND SEARCH AND RESCUE SERVICES,
     NATIONAL PARK SERVICE (6/10/96) 2 RECOMMENDATIONS AND $4,501,000
     UNRESOLVED
  
     97-I-908  AUTOMATED LAW ENFORCEMENT SYSTEM, NATIONAL PARK SERVICE
     (6/23/97) 2 RECOMMENDATIONS UNRESOLVED
  
     97-I-936  NATIONAL PARK SERVICE FINANCIAL STATEMENTS FOR FISCAL
     YEARS 1995 AND 1996 (6/13/97) 3 RECOMMENDATIONS UNRESOLVED
  
     97-I-1304  SERVICEWIDE MEDIA PROGRAM, NATIONAL PARK SERVICE
     (9/30/97) 6 RECOMMENDATIONS AND $204,000 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.)
  
     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
  
     97-E-589  RESERVE CONSTRUCTION COMPANY, INC., COST PROPOSAL
     SUBMITTED TO THE NATIONAL PARK SERVICE UNDER SOLICITATION NO.
     1443CX500095905 (3/10/97) $163,076 UNRESOLVED
  
     U.S. FISH AND WILDLIFE SERVICE
  
     97-E-100  U.S. FISH AND WILDLIFE SERVICE WILDLIFE AND SPORT FISH
     RESTORATION GRANTS TO CONNECTICUT, TWO FISCAL YEARS ENDED JUNE
     30, 1995 (10/30/96) 6 RECOMMENDATIONS AND $1,750,514 UNRESOLVED
  
     96-E-1254  U.S. FISH AND WILDLIFE SERVICE FEDERAL AID GRANTS TO
     THE STATE OF FLORIDA'S DEPARTMENT OF ENVIRONMENTAL PROTECTION
     FOR TWO FISCAL YEARS ENDED JUNE 30, 1996 (9/18/97) 1
     RECOMMENDATION  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.)
  
     BUREAU OF LAND MANAGEMENT
  
     97-A-847  UTAH, FISCAL YEAR ENDED JUNE 30, 1994 (5/21/97) 1
     RECOMMENDATION UNRESOLVED
  
     INSULAR AREAS
  
     Commonwealth of the Northern Mariana Islands
  
     91-A-731 COMMONWEALTH UTILITIES CORPORATION, FISCAL YEAR ENDED
     SEPTEMBER 30, 1988 (4/26/91) 12 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-1075  NORTHERN MARIANAS COLLEGE, COMMONWEALTH OF THE
     NORTHERN MARIANA ISLANDS, FISCAL YEAR ENDED SEPTEMBER 30, 1991
     (7/29/94) 30 RECOMMENDATIONS AND $4,600 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
  
     Federated States of Micronesia
  
     95-A-1043  FEDERATED STATES OF MICRONESIA NATIONAL GOVERNMENT,
     FISCAL YEAR ENDED SEPTEMBER 10, 1993 (6/27/95) 10
     RECOMMENDATIONS UNRESOLVED
  
     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
  
     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
  
     97-A-514  GOVERNMENT OF GUAM, FISCAL YEAR ENDED SEPTEMBER 30,
     1995 (2/21/97) 106 RECOMMENDATIONS UNRESOLVED
  
     Republic of the Marshall Islands
  
     96-A-104  REPUBLIC OF THE MARSHALL ISLANDS, FISCAL YEAR ENDED
     SEPTEMBER 30, 1994 (11/1/95) 75 RECOMMENDATIONS AND $1,068,317
     UNRESOLVED
  
     97-A-1272  REPUBLIC OF THE MARSHALL ISLANDS, FISCAL YEAR ENDED
     SEPTEMBER 30, 1996 (9/23/97) 29 RECOMMENDATIONS UNRESOLVED
  
     Republic of Palau
  
     92-A-368  PALAU COMMUNITY ACTION AGENCY, FISCAL YEAR ENDED
     SEPTEMBER 30, 1990 (1/24/92) 1 RECOMMENDATION AND $2,593
     UNRESOLVED
  
     92-A-885  REPUBLIC OF PALAU, FISCAL YEAR ENDED SEPTEMBER 30, 1989
     (6/5/92) 1 RECOMMENDATION AND $40,262 UNRESOLVED
  
     93-A-1053  PALAU COMMUNITY ACTION AGENCY, FISCAL YEAR ENDED
     SEPTEMBER 30, 1991 (5/11/93) 12 RECOMMENDATIONS UNRESOLVED
  
     93-A-1629  REPUBLIC OF PALAU, FISCAL YEAR ENDED SEPTEMBER 30,
     1990 (9/30/93) 1 RECOMMENDATION AND $401,843 UNRESOLVED
  
     94-A-499  REPUBLIC OF PALAU, FISCAL YEAR ENDED SEPTEMBER 30, 1991
     (4/6/94) 11 RECOMMENDATIONS AND $517,693 UNRESOLVED
  
     94-A-882  REPUBLIC OF PALAU, FISCAL YEAR ENDED SEPTEMBER 30, 1992
     (6/27/94) 37 RECOMMENDATIONS AND $4,085 UNRESOLVED
  
     95-A-1395  MICRONESIA OCCUPATIONAL COLLEGE, PALAU, TWO FISCAL
     YEARS ENDED SEPTEMBER 30, 1992 (9/28/95) 6 RECOMMENDATIONS
     UNRESOLVED   Trust Territory of the Pacific Islands
  
     91-A-1112  TRUST TERRITORY OF THE PACIFIC ISLANDS, FISCAL YEAR
     ENDED SEPTEMBER 30, 1990 (7/31/91) 1 RECOMMENDATION AND $437,482
     UNRESOLVED
  
     U.S. Virgin Islands
  
     92-A-107  VIRGIN ISLANDS WATER AND POWER AUTHORITY (10/16/91) 3
     RECOMMENDATIONS UNRESOLVED
  
     93-A-177  UNIVERSITY OF THE  VIRGIN ISLANDS, TWO FISCAL YEARS
     ENDED SEPTEMBER 30, 1991 (11/5/92) 4 RECOMMENDATIONS UNRESOLVED
  
     96-A-1144  GOVERNMENT OF THE VIRGIN ISLANDS, TWO FISCAL YEARS
     ENDED SEPTEMBER 30, 1990 (8/20/96) 16 RECOMMENDATIONS UNRESOLVED
  
     NATIONAL PARK SERVICE
  
     97-A-1019  ILLINOIS HISTORIC PRESERVATION AGENCY, TWO FISCAL
     YEARS ENDED JUNE 30, 1996 (7/10/97) 1 RECOMMENDATION 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-848  WYOMING, FISCAL YEAR ENDED JUNE 30, 1995 (5/21/97) 2
     RECOMMENDATIONS UNRESOLVED
  
     97-A-954  NEW MEXICO DEPARTMENT OF GAME AND FISH, FISCAL YEAR
     ENDED JUNE 30, 1996 (6/19/97) 20 RECOMMENDATIONS AND $30,740
     UNRESOLVED
  
     97-A-993  VIRGINIA, FISCAL YEAR ENDED JUNE 30, 1995 (8/8/97) 2
     RECOMMENDATIONS UNRESOLVED
  
     97-A-1119  HAWAII DEPARTMENT OF LAND NATURAL RESOURCES, FISCAL
     YEAR ENDED  JUNE 30, 1996 (8/14/97) 16 RECOMMENDATIONS
     UNRESOLVED
  
     97-A-1180  WISCONSIN, FISCAL YEAR ENDED  JUNE 30, 1995 (9/5/97) 3
     RECOMMENDATIONS AND $26,410 UNRESOLVED
  
     97-A-1206  SOUTH DAKOTA, FISCAL YEAR ENDED  JUNE 30, 1996
     (9/10/97) 3 RECOMMENDATIONS AND $7,465 UNRESOLVED
  
     97-A-1241  SOUTH CAROLINA, FISCAL YEAR ENDED JUNE 30, 1996
     (9/17/97) 2 RECOMMENDATIONS UNRESOLVED
  
     97-A-1270  ALASKA, FISCAL YEAR ENDED JUNE 30, 1996 (9/23/97) 1
     RECOMMENDATION UNRESOLVED
  
                             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 - 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
     -                                   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) 6 RECOMMENDATIONS
  
     96-I-641  REVIEW OF INDIAN IRRIGATION PROJECTS, BUREAU OF INDIAN
     AFFAIRS (3/29/96) 13 RECOMMENDATIONS
  
     96-I-1266 ADMINISTRATION OF DELINQUENT LOANS BY THE PHOENIX AREA
     OFFICE, BUREAU OF INDIAN AFFAIRS (9/30/96) 1 RECOMMENDATION
  
     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) 12
     RECOMMENDATIONS
  
     97-I-834  BUREAU OF INDIAN AFFAIRS CONSOLIDATED FINANCIAL
     STATEMENTS FOR FISCAL YEARS 1995 AND 1996 (5/9/97) 3
     RECOMMENDATIONS
  
     97-I-1166  OPERATION AND MAINTENANCE OF GOVERNMENT FURNISHED
     QUARTERS, EASTERN NAVAJO AND FORT DEFIANCE AREA OFFICES, BUREAU
     OF INDIAN AFFAIRS (9/15/97) 1 RECOMMENDATION
  
     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-638  ONSHORE OIL AND GAS LEASING ACTIVITIES, BUREAU OF LAND
     MANAGEMENT (3/20/95) 2 RECOMMENDATIONS
  
     95-I-747  RIGHT-OF-WAY GRANTS, BUREAU OF LAND MANAGEMENT
     (3/31/95) 8 RECOMMENDATIONS
  
     96-I-638  INSPECTION OF SELECTED ADMINISTRATIVE ACTIVITIES,
     COLORADO STATE OFFICE, BUREAU OF LAND MANAGEMENT (3/29/96) 2
     RECOMMENDATIONS
  
     96-I-1025  NEVADA LAND EXCHANGE ACTIVITIES, BUREAU OF LAND
     MANAGEMENT (7/15/96) 3 RECOMMENDATIONS
  
     96-I-1265  OCCUPANCY TRESPASS RESOLUTION, BUREAU OF LAND
     MANAGEMENT (9/30/96) 2 RECOMMENDATIONS
  
     97-I-375  EXPENDITURES CHARGED TO THE WILD HORSE AND BURRO
     PROGRAM, BUREAU OF LAND MANAGEMENT (2/7/97) 2 RECOMMENDATIONS
  
     97-I-1104  MANAGEMENT OF HERD LEVELS, WILD HORSE AND BURRO
     PROGRAM, BUREAU OF LAND MANAGEMENT (8/12/97) 2 RECOMMENDATIONS
  
     97-I-1299 RECREATION MANAGEMENT, BUREAU OF LAND MANAGEMENT
     (9/30/97) 4 RECOMMENDATIONS
  
     BUREAU OF RECLAMATION
  
     91-I-1445 IMPLEMENTATION OF THE FEDERAL FINANCIAL SYSTEM
     (9/30/91) 2 RECOMMENDATIONS
  
     92-I-887  MISCELLANEOUS REVENUE COLLECTION AND DISTRIBUTION
     (6/12/92) 2 RECOMMENDATIONS
  
     92-I-1128 REPAYMENT OF MUNICIPAL AND INDUSTRIAL WATER SUPPLY
     INVESTMENT COSTS (8/13/92) 1 RECOMMENDATION
  
     92-I-1151  REVIEW OF THE COST ALLOCATION FOR THE CENTRAL ARIZONA
     PROJECT (8/17/92) 5 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.)
  
     93-I-810  IMPLEMENTATION OF THE COLORADO RIVER BASIN SALINITY
     CONTROL PROGRAM (3/31/93) 3 RECOMMENDATIONS
  
     93-I-1641  PICK-SLOAN MISSOURI RIVER BASIN PROGRAM COST
     ALLOCATION (9/30/93) 5 RECOMMENDATIONS
  
     94-I-884  DEVELOPMENT STATUS OF THE DOLORES AND THE ANIMAS-LA
     PLATA PROJECTS (7/11/94) 1 RECOMMENDATION
  
     94-I-930  IRRIGATION OF INELIGIBLE LANDS (7/11/94) 3
     RECOMMENDATIONS
  
     95-I-870  RECREATION MANAGEMENT ACTIVITIES AT SELECTED SITES
     (5/17/95) 2 RECOMMENDATIONS
  
     95-I-1204  FINANCIAL MANAGEMENT OF THE COLUMBIA BASIN PROJECT,
     PACIFIC NORTHWEST REGION (8/22/95) 1 RECOMMENDATION
  
     95-I-1376  FOLLOWUP OF RECOVERY OF OPERATION AND MAINTENANCE
     PROGRAM EXPENSES (9/29/95) 1 RECOMMENDATION
  
     95-I-1383  RECOVERY OF OPERATION AND MAINTENANCE COSTS, COLUMBIA
     BASIN PROJECT (9/29/95) 2 RECOMMENDATIONS
  
     96-I-313  AWARD AND ADMINISTRATION OF CONTRACT NO. 1425-2-CC-40
     -12260 WITH ENVIRONMENTAL CHEMICAL CORPORATION RELATED TO THE
     SUMMITVILLE MINE SITE CLEANUP, BUREAU OF RECLAMATION (3/14/96) 1
     RECOMMENDATION
  
     96-I-644  WORKING CAPITAL FUND, BUREAU OF RECLAMATION (3/29/96) 1
     RECOMMENDATION   97-I-683  MAINFRAME COMPUTER POLICIES AND
     PROCEDURES, ADMINISTRATIVE SERVICE CENTER, BUREAU OF RECLAMATION
     (3/31/97) 2 RECOMMENDATIONS
  
     97-I-937  BUREAU OF RECLAMATION FINANCIAL STATEMENTS FOR FISCAL
     YEARS 1995 AND 1996 (6/13/97) 2 RECOMMENDATIONS
  
     INSULAR AREAS
  
     American Samoa
  
     96-I-533  AMERICAN SAMOA LEGISLATURE, AMERICAN SAMOA GOVERNMENT
     (3/22/96) 8 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
  
     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
  
     92-I-688  COSTS INCURRED BY THE DEJONGH/WILLIAMS JOINT VENTURE ON
     THE VIRGIN ISLANDS CAPITAL IMPROVEMENT PROGRAM (3/31/92) 10
     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
  
     MINERALS MANAGEMENT SERVICE
  
     92-I-130  OFFSHORE INSPECTION PROGRAM (11/12/91) 1 RECOMMENDATION
  
     92-I-657  GAS CONTRACT SETTLEMENTS (3/30/92) 1 RECOMMENDATION 
     97-I-1042  ROYALTY MANAGEMENT PROGRAM'S AUTOMATED INFORMATION
     SYSTEMS, MINERALS MANAGEMENT SERVICE (7/31/97) 5 RECOMMENDATIONS
  
     MULTI-OFFICE
  
     92-I-140 COMPLIANCE WITH THE FEDERAL MANAGERS' FINANCIAL
     INTEGRITY ACT OF 1982 FOR FISCAL YEAR 1991, BUREAU OF LAND
     MANAGEMENT (11/18/91) 1 RECOMMENDATION
  
     96-I-1264  NEGOTIATED ROYALTY SETTLEMENTS, MINERALS MANAGEMENT
     SERVICE (9/30/96) 2 RECOMMENDATIONS
  
     96-I-1267  INSPECTION AND ENFORCEMENT PROGRAM AND SELECTED
     RELATED ACTIVITIES, BUREAU OF LAND MANAGEMENT (9/30/96) 11
     RECOMMENDATIONS
  
     96-I-1268  WITHDRAWN LANDS, DEPARTMENT OF THE INTERIOR (9/30/96)
     2 RECOMMENDATIONS
  
     97-I-548  ADMINISTRATIVELY UNCONTROLLABLE OVERTIME, DEPARTMENT OF
     THE INTERIOR (2/27/97) 2 RECOMMENDATIONS
  
     NATIONAL PARK SERVICE
  
     92-I-204  NATIONAL NATURAL LANDMARKS PROGRAM (12/5/91) 4
     RECOMMENDATIONS
  
     93-I-1615  RECREATIONAL ASSISTANCE PROVIDED TO STATE AND LOCAL
     GOVERNMENTS (9/30/93) 1 RECOMMENDATION
  
     94-I-1211  CONCESSIONS MANAGEMENT IMPROVEMENT (9/26/94) 1
     RECOMMENDATION
  
     96-I-49  SPECIAL USE FEES, NATIONAL PARK SERVICE (10/27/95) 1
     RECOMMENDATION
  
     97-I-515 OVERSIGHT OF CONCESSIONS OPERATIONS AND FEE PAYMENTS,
     GUEST SERVICES, INC., AND ROCK CREEK PARK HORSE CENTRE, INC.,
     NATIONAL PARK SERVICE (2/28/97) 1 RECOMMENDATION
  
     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 SECRETARY
  
     97-I-769  FINANCIAL MANAGEMENT ACTIVITIES OF THE NATIONAL INDIAN
     GAMING COMMISSION (4/28/97) 4 RECOMMENDATIONS
  
     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   U.S. FISH AND WILDLIFE SERVICE
  
     93-I-864  AUTOMATED DATA PROCESSING MANAGEMENT (3/31/93) 1
     RECOMMENDATION
  
     94-I-62  LAW ENFORCEMENT SPECIAL FUNDS, U.S. FISH AND WILDLIFE
     SERVICE (11/8/93) 1 RECOMMENDATION
  
     94-I-408  FARMING OPERATIONS CONDUCTED BY THE U.S. FISH AND
     WILDLIFE SERVICE (3/21/94) 1 RECOMMENDATION
  
     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) 2 RECOMMENDATIONS
  
     97-I-1302  PARTNERS FOR WILDLIFE HABITAT RESTORATION PROGRAM,
     U.S. FISH AND WILDLIFE  SERVICE (9/29/97) 5 RECOMMENDATIONS
  
     97-I-1305  AUTOMATED LAW ENFORCEMENT SYSTEM, U.S. FISH AND
     WILDLIFE SERVICE (9/30/97) 6 RECOMMENDATIONS
  
     U.S. GEOLOGICAL SURVEY
  
     96-I-1239  INVENTORY MANAGEMENT AND VALUATION, NATIONAL MAPPING
     DIVISION, U.S. GEOLOGICAL SURVEY (9/30/96) 2 RECOMMENDATIONS
  
     97-I-98  GENERAL CONTROL ENVIRONMENT OF THE FEDERAL FINANCIAL
     SYSTEM AT THE RESTON GENERAL PURPOSE COMPUTER CENTER (10/31/96)
     2 RECOMMENDATIONS
  
     97-I-927  U.S. GEOLOGICAL SURVEY FINANCIAL STATEMENTS FOR FISCAL
     YEAR 1996 (6/12/97) 9 RECOMMENDATIONS                
     APPENDIX 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
  
                Administrative Responsibilities                                                 
     Office of Management and Budget Circulars and Bulletin:       A
     -50                Audit Followup       A-76      
     Performance of Commercial Activities       A-123     
     Management Accountability and Control       A-129     
     Managing Federal Credit Programs       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)
  
          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
  
     Inspector General Act, as amended   Page
  
  Section 4(a)(2)     Review of Legislation and Regulations                           8
  
  Section 5(a)(1)     Significant Problems, Abuses, and Deficiencies             10-28
  
  Section 5(a)(2)     Recommendations With Respect to Significant Problems,       10-28
                      Abuses, and Deficiencies
  
  Section 5(a)(3)     Summary of Audits From Agency's Previous Report on          59-63
                      Which Corrective Action Has Not Been Completed
  
  Section 5(a)(4)     Matters Referred to Prosecutive Authorities                     v
  
  Section 5(a)(5)     Summary of Instances Where Information Was Refused           N/A*
  
  Section 5(a)(6)     List of Audit Reports                                       30-46
  
  Section 5(a)(7)     Summary of Significant Reports                              10-28
  
  Section 5(a)(8)     Statistical Table - Questioned Costs                           49
  
  Section 5(a)(9)     Statistical Table - Recommendations That Funds Be              50
                      Put To Better Use
  
  Section 5(a)(10)    Summary of Audit Reports Issued Before the                  52-58
                      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
  
  
  
    *N/A: Not Applicable.

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

    Sending written documents to:                 



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

    Calling:

    Our 24 hour
    Telephone HOTLINE
    1-800-424-5081 or
    (202) 208-5300
    
    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
    Office of Inspector General
    Eastern Division- Investigations
    1550 Wilson Boulevard
    Suite 410
    Arlington, Virginia 22209

    Calling:
    (703) 235-9221


    North Pacific Region

    U.S. Department of the Interior
    Office of Inspector General
    North Pacific Region
    238 Archbishop F.C. F'lores Street
    Suite 807, PDN Building
    Agana, Guam 96910

    
    Calling:
    (700) 550-7428 or 
    COMM 9-011-671-472-7279
     