[Semiannual Report, April 1999]
[From the U.S. Government Printing Office, www.gpo.gov]

Report No. 4-S-99

Title: Semiannual Report, April 1999

Date:  April 1999




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This file contains an ASCII representation of an OIG report,
Subject:  Semiannual Report, April 1999 (No. 4-S-99).  No attempt
has been made to display graphic images or illustrations.  Some tables
may be included, but may not resemble those in the printed version.

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




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


SEMIANNUAL REPORT

April 1999




MESSAGE FROM THE INSPECTOR GENERAL


I am pleased to report on our accomplishments for the semiannual reporting
period ended March 31, 1999.  These accomplishments are highlighted on pages
iv, v, and 4 of this semiannual report, and the significant audit activities
and investigations are summarized on pages 5 through 29.  During this
semiannual period, significant audit resources continued to be expended to
meet the increasing requirements for work related to the Chief Financial
Officers (CFO) Act of 1990 and the Government Performance and Results Act
(GPRA).  Despite these increasing requirements, we have responded to
requests for audits and investigations of programs and operations from the
Congress, Department of the Interior (DOI) managers, other Federal
agencies (for example, the General Services Administration and the
Department of Justice), and governments in the insular areas.  The
requests covered such varied activities as legal services costs incurred
by an Indian tribe, background investigations of employees working at
schools operated by the Bureau of Indian Affairs, the use and disposition
of excess Federal property by tribal contractors, the investment and use
of grant funds by tribally operated schools, the funding and payment of
substitute teachers by Guam's Department of Education, year 2000 (Y2K)
readiness of the bureaus, and royalty-in-kind pilots of the Minerals
Management Service.  In addition, we have been conducting DOI requested
audits of the nine bureaus' financial statements and the required audit of
DOI's consolidated financial statements in accordance with the CFO Act.
The combined efforts of Office of Inspector General (OIG) auditors and DOI
personnel have resulted in or will result in improvements in the areas
reviewed and in financial management within DOI.  We have also committed
investigative resources to cases involving allegations of fraud, public c
orruption, and the misappropriation of funds in the insular areas.
Further, OIG investigators are continuing to actively pursue fraud in
DOI's royalty program in conjunction with the Department of Justice and
with various U.S. Attorneys' offices throughout the United States.

During this semiannual reporting period, the Congress recognized that the
Inspectors General have an important role in informing agency heads and
the Congress on efforts to implement the GPRA.  In an October 7, 1998,
letter to the Inspectors General, the Congress recognized the "broad
consensus on the need for Inspectors General oversight of Results Act
implementation" and requested that each Inspector General develop a GPRA
review plan.  Consistent with that request, OIG found that DOI had
established 612 performance measures in its 1999 performance plan and that
DOI's budget submission for fiscal year 2000 included information on
strategic goals, strategies to achieve the goals, performance measures to
assess DOI's progress in achieving the goals, and data sources DOI will
rely on to prepare its annual performance reports.  DOI decreased the
number of performance goals and key measures related to its performance
plan for fiscal year 2000.  However, the fiscal year 2000 plan still
includes about 170 performance measures for DOI's overall goals and an
additional 215 performance measures for bureau goals.  Given the scope of
the performance plan, we will develop a review plan that will focus on the
key performance measures which have a high risk for fraud, waste, or
mismanagement in consultation with appropriate Congressional committees
and DOI managers.  Even with the decrease in the number of DOI's
performance measures, we anticipate establishing a multi-year review plan
because of our need to respond to the increasing number of statutorily
required audits and reviews, as well as to unplanned audits and reviews
requested by the Congress and DOI managers.

In the interim, we have considered and incorporated the identified DOI
measures and the General Accounting Office and DOI Office of Inspector
General-identified problem areas into the annual planning process and will
include appropriate references in the annual workplan for fiscal year
2000.  In addition, we will be reviewing the controls over systems used to
generate the performance data that are included in the financial
statements as part of our CFO audits.

We will continue our efforts to work with DOI to improve its efforts to
provide programs and operations that are more effective, economical, and
efficient.



                                              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

 Significant Audit Activities and Investigations  ............5
   Bureau Financial Statements Audits  .......................5
   Bureau of Indian Affairs  .................................6
   Bureau of Land Management  ...............................13
   Bureau of Reclamation  ...................................14
   Insular Areas  ...........................................15
   Minerals Management Service  .............................21
   Multi-Office  ............................................24
   Office of the Secretary  .................................25
   Office of the Special Trustee for American Indians  ......26
   U.S. Fish and Wildlife Service  ..........................27
   U.S. Geological Survey  ..................................29


                                   Appendices

1 - Summary of Audit Activities From October 1, 1998, Through March 31, 1999  .30

2 - Audit Reports Issued or Processed and Indirect Cost Proposals Negotiated
        During the 6-Month Period Ended March 31, 1999  .......................31
        - Internal Audits  ....................................................31
        - Contract and Grant Audits  ..........................................34
        - Single Audits  ......................................................35
        - Indirect Cost Proposals  ............................................43

3 - Monetary Impact of Audit Activities From October 1, 1998,
        Through March 31, 1999  ...............................................50

4 - Non-Federal Funding Included in Monetary Impact of Audit Activities
        During the 6-Month Period Ended March 31, 1999  .......................51

5 - Audit Resolution Activities  ..............................................53
        - Table I - Inspector General Audit Reports With Questioned Costs  ....53
        - Table II - Inspector General Audit Reports With Recommendations That
            Funds Be Put To Better Use  .......................................54
        - Table III - Inspector General Audit Reports With Lost or Potential
            Additional Revenues  ..............................................55

6 - Summary of Audit Reports Over 6 Months Old Pending Management Decisions    56
        - Internal Audits  ....................................................56
        - Contract and Grant Audits  ..........................................59
        - Single Audits  ......................................................61

7 - Summary of Internal Audit Reports Over 6 Months Old
        Pending Corrective Action  ............................................65

8 - Statutory and Administrative Responsibilities  ............................70

9 - Cross-References to the Inspector General Act  ............................71


                          STATISTICAL HIGHLIGHTS

Audit Activities

Audit Reports Issued or Processed  .......................................250
    - Internal Audits  ....................................................44
    - Contract and Grant Audits  ..........................................16
    - Single Audits  .....................................................190
Indirect Cost Proposals Negotiated  ......................................152

Impact of Audit Activities - (Dollar Amounts in Millions)

Total Monetary Impact  ................................................$128.7
    - Questioned Costs  ................................................$24.6
    - Recommendations That Funds Be Put To Better Use  .................$43.1
    - Lost or Potential Additional Revenues  ...........................$61.0
Internal Audit Recommendations Made  .....................................183
Internal Audit Recommendations Resolved  .................................106

Investigative Activities

Total Reports Issued  .....................................................57
Cases Closed  .............................................................98
Cases Opened (3 from Hotline)  ............................................48
Cases Pending  ...........................................................404
Hotline Complaint Matters Received  .......................................47
General Information Matters Received (28 from Hotline)  ..................116

Impact of Investigative Activities

Indictments/Informations  ..................................................1
Convictions  ..............................................................20
Sentencings  ..............................................................16
    - Jail  .....................................................2,238 months
    - Probation  ..................................................630 months
    - Community Service  ...........................................420 hours
    - Criminal Judgements/Restitutions  ...........................$3,231,887
Cases Pending Prosecutive Action as of October 1, 1998  ..................124
Cases Referred for Prosecution This Period  ...............................25
Cases Declined  ............................................................7
Cases Pending Prosecutive Action as of March 31, 1999  ...................112
Administrative Actions  ...................................................28
Civil Referrals  ...........................................................1
Civil Declinations  ........................................................0
Civil Settlements (3)  ............................................$3,780,000
Cases Pending Civil Action as of March 31, 1999  ..........................39

Administrative Actions Taken by Bureaus

Matters Referred for Administrative Action  ...............................37
Matters Referred for Information (16 from Hotline)  .......................30
Removals  ..................................................................4
Resignations  ..............................................................3
Reassignments/Transfers  ...................................................1
Employee Suspensions (Totaling 88 days)  ...................................6
Reprimands/Counseling  .....................................................5
Other Personnel Actions  ...................................................1
Procedural  Changes  .......................................................1
Administrative Recoveries/Restitutions (Totaling $21,978)  .................3
General Policy Actions  ....................................................3


                             INTRODUCTION

                           Department Profile

he 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 provide support
for the U.S. Territories and insular areas.

DOI has approximately 68,000 employees based in more than 2,000
locations.  In fiscal year 1999, DOI plans to spend about $10 billion and
collect revenues of more than $7 billion.  The responsibilities of DOI
include the following:

     -    Administering more than 500 million acres of Federal lands and
          more than 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 $25 million and has 229 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 Tamuning,
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 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.


AUDIT AND INVESTIGATIVE ACTIVITIES

Summary of Audit Results

OIG auditors issued or processed 250 audit reports and negotiated 152
indirect cost proposals during the 6-month period ended March 31, 1999.
Appendix 1 summarizes audit activities, and Appendix 2 lists the audit
reports issued or processed and the indirect cost proposals negotiated.
The monetary impact of the findings in the audit reports and indirect cost
proposals totaled $128.7 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 $56.4
million of monetary findings from prior and current reporting periods.
Appendix 5 provides summary information on the resolution of the monetary
impact of audit activities, Appendix 6 provides a listing of audit reports
over 6 months old pending management decisions on recommendations and/or
monetary impact, and Appendix 7 provides a summary of resolved internal
audits over 6 months old pending final actions by management
(implementation) on recommendations and on monetary impacts.

Investigative Matters

During the past 6 months, the Office of Investigations has conducted
investigations that have resulted in 11 indictments/informations, 20
convictions, criminal judgements/restitutions of $3,231,887, and civil
judgements of $3,780,000.

OIG is pursuing proactive initiatives in the areas of affirmative civil
enforcement, royalty fraud, environmental crime, theft of archaeological
resources from public lands, and fraud involving land exchanges.  During
this semiannual period, we continued our fraud outreach program by
conducting fraud awareness seminars for employees of four DOI agencies.
We are also participating on task forces with state and local law
enforcement officials, the Federal Bureau of Investigation (FBI), the
Internal Revenue Service, representatives of other DOI law enforcement
agencies, and agents from other OIGs.


SIGNIFICANT AUDIT ACTIVITIES AND INVESTIGATIONS

Bureau Financial Statements Audits

Financial statements audits are required by the Chief Financial Officers
Act of 1990.  During this semiannual period, OIG audited and issued audit
reports on the fiscal year 1998 financial statements of five of DOI's
bureaus and offices.  Specifically, we expressed unqualified opinions on
the financial statements of the U.S. Geological Survey (USGS),  the U.S.
Fish and Wildlife Service (FWS), the Office of Surface Mining Reclamation
and Enforcement (OSM),  the Bureau of Reclamation (BOR), and the Bureau of
Land Management (BLM).  Although OIG was able to issue unqualified
opinions on the financial statements, we reported conditions that affected
the internal control structures of four of these organizational units as
follows:

    -   USGS  did not have sufficient internal control procedures to ensure
that the general ledger control balances for the Advances From Others
(Federal and Public), Accounts Receivable Unbilled (Federal and Public),
Undelivered Orders (Federal and Public), Equipment, and Deposit Suspense
Liability (Federal) Accounts were accurately stated and properly supported
by detailed subsidiary information.  In addition, USGS needs to improve
the accounting for investments made by the Working Capital Fund.  We also
found weaknesses in the general control areas of Reston Enterprise Data
Services Center management and operations; mainframe computer system
physical and logical security; telecommunications security; and
contingency planning, including backup procedures for preventing data loss
and recovering data in the event of a disaster.

    -   USGS, FWS, and BLM did not have formal policies and procedures for
conducting periodic assessment surveys of the condition of facilities and
computing funding estimates of deferred maintenance.  In addition, the
supervisory and monitoring controls over deferred maintenance reporting
need strengthening to ensure that the deferred maintenance estimates are
supported by adequate documentation.

    -   BOR's accounting system eliminated the Government or the
non-Government identifier from the transactions and therefore could not
properly summarize the data.

USGS,  FWS,  BLM,  and  BOR have proposed actions to correct the internal
control weaknesses  that we will evaluate during our audits of the
financial statements for fiscal year 1999.

Bureau of Indian Affairs

Weaknesses in Administration of Federal and Tribal
Funds Identified

In our Congressionally requested review of legal services costs incurred
by the Cherokee Nation of Oklahoma, we found that the Nation did not
acquire and pay for legal services in accordance with applicable laws,
regulations, and policies.  Specifically, the Nation incurred costs for
legal services without formal contracts, without adequate support for
costs billed, outside the purview of contract terms and conditions (when
contracts had been prepared), and in excess of Tribal Council-approved
appropriations.  Also, the Nation incorrectly used Federal funds from DOI
to pay for litigation against the Federal Government, transferred Federal
funds to the Nation's general operating fund and motor fuel tax accounts
without ensuring that the Federal funds were needed to pay for
expenditures under the Federal programs, and submitted to the Bureau of
Indian Affairs (BIA) an inadequate Financial Status Report.  These
deficiencies occurred because the Nation's Executive officials had not
developed and implemented an adequate financial management information
system to ensure compliance with established Federal and Nation
requirements regarding legal services, adequate identification of Federal
program expenditures and amounts owed, and accuracy and completeness of
Federal program financial reports.  As a result, the Nation (1) did not
have assurance that costs incurred for legal services were reasonable and
necessary, (2) improperly charged $88,000 to DOI  for legal services, (3)
transferred Federal funds of at least $16.1 million to the Nation's
general operating fund without assurance that the Nation had incurred or
was owed that amount for expenditures on Federal programs, and (4)
included inaccurate financial data in the Financial Status Report
submitted to BIA.  Based on BIA's response to the report, we considered
all of the report's six recommendations resolved but not implemented.

Agricultural Leasing Practices Inadequate

We found that BIA's Fort Berthold Agency did not adequately manage
agricultural leases and grazing permits of the Three Affiliated Tribes of
the Fort Berthold Reservation and individual Indians on the Reservation
and did not distribute agricultural lease rents and grazing fees and
related interest from special deposit accounts.  Specifically, (1)
agricultural leases were not approved in a timely manner, (2) interest
applicable to late grazing fee payments was not assessed or collected, (3)
lease rent and grazing fee payments were not forwarded to the Aberdeen
Area Office for deposit in a timely manner, and (4) lease rents and
grazing fees were not distributed to landowners in a timely manner.
Consequently, we determined that (1) agricultural lease rents for 1997 of
approximately $165,000 and grazing fees for 1996 and 1997 of about
$489,000 were not paid timely, (2) interest of about $4,800 relative to
late grazing fee payments was not assessed or collected, and (3) interest
of about $2,000 relative to untimely deposits of lease rents and grazing
fee payments was not earned.  In addition, rent payments on agricultural
leases for 1997 of at least $110,000 had not been distributed to
landowners.  Furthermore, at December 31, 1996, the Agency had 293 special
deposit accounts, with balances totaling about $671,000, that consisted of
agricultural lease rents and grazing fees which were received in calendar
year 1996 and prior years but were not distributed to landowners.  Based
on BIA's response to the report, we considered four of the report's five
recommendations resolved and implemented and requested that BIA respond to
the remaining recommendation, which we revised.

Agricultural Leasing Activities Managed Adequately, But
Improvements in Distribution of Revenues Needed

We found that BIA's Rosebud Agency generally managed agricultural and
pasture leases on the Rosebud Sioux Indian Reservation in accordance with
applicable regulatory, lease, and permit requirements.  Specifically, the
Agency (1) advertised, using sealed bidding procedures, those lands that
were available for leases and permits; (2) initiated actions in a timely
manner to ensure that lease renewals were approved without loss of
revenues to the landowners; (3) usually made timely distributions of rents
and fees collected to Indian landowners; and (4) enforced bonding
requirements stipulated in the leases.  However, we also found that lease
rents, grazing fees, and related interest of about $493,000 which was
deposited into special deposit accounts in the 1980s and 1990s had not
been distributed to landowners.  The report did not contain any
recommendations because we believe that the deficiencies identified will
be corrected if actions outlined in the High Level Implementation Plan for
the Trust Management Improvement Project approved by the Secretary of the
Interior on July 31, 1998, are taken.

Investments by Grant Schools Not Secured Adequately

In a review requested by the Assistant Secretary for Indian Affairs, we
found that at least 18 of the 41 schools reviewed did not invest BIA grant
funds in accordance with Public Law 100-297 (Tribally Controlled Schools
Act of 1988), which states that grant funds "may be . . . invested only in
obligations of the United States or in obligations or securities that are
guaranteed or insured by the United States, or . . . deposited only into
accounts that are insured by an agency or instrumentality of the United
States."   School personnel stated that they were not aware of the
requirements of  Public Law 100-297; were not knowledgeable of the
insurance limits ($100,000) on checking and savings accounts; and were not
knowledgeable of obligations, securities, and accounts which were
guaranteed or insured by the Government. In addition, we noted that 12 of
the single audit reports for the 18 schools did not identify the
investment of funds in unsecured or uninsured obligations and accounts as
a reportable audit finding.  As a result, at least three schools lost
grant funds of about $691,000 that were invested in obligations,
securities, and accounts which were not adequately insured or guaranteed.
Before the final report was issued, the Assistant Secretary for Indian
Affairs, in a February 20, 1998, memorandum,  informed BIA officials,
auditors who perform single audits, and grant recipients of the
restrictions in investment and requested  guidance from the Office of the
Solicitor on BIA's authority to recover the lost revenues.  Therefore, we
did not make any recommendations regarding procedural changes and
considered the report's one recommendation on the recovery of the lost
investments resolved but not implemented.Background Investigations Not
Initiated Timely or Completed Properly

In a review requested by the Assistant Secretary for Indian Affairs, we
issued three audit reports which found that the Albuquerque, the Phoenix,
and the Navajo Area Security Offices did not timely initiate and properly
complete all background investigations for new and existing education
employees.  We also found that the completed background investigations
received from the Office of Personnel Management generally were reviewed
and adjudicated in a timely manner by the Area Security Officer and were
documented in the personnel files as completed and approved by the
Albuquerque and the Phoenix Offices. However, deficiencies occurred
because BIA did not have effective processes, including written
procedures, to identify all employees needing background investigations,
obtain the information needed for the proper and timely completion of
background investigations and security clearances, and ensure that
determinations of nonsuitability were adequately addressed.  As a result,
BIA could not be assured that the 102 individuals who were employed
without the requisite background investigations at four agency offices and
36 BIA-operated schools, which had a total student enrollment of 11,220,
were suitable for employment at these facilities. In a related matter, we
noted that the Albuquerque Area Security Office did not always complete
fingerprint verifications to identify individuals who had unsuitable
backgrounds, did not always document required preemployment reference
checks in the personnel files as having been completed and approved, and
made employee suitability determinations based on incomplete information.
Based on BIA's responses to the reports, we considered 6 of the reports'
10 recommendations resolved and implemented and 4 recommendations resolved
but not implemented.

Excess Federal Property Not Acquired or Used Properly

Based on a request from the General Services Administration, we reviewed
the acquisition, donation, and use of excess personal property by BIA's
Portland Area Office, including 7  of the Area Office's 12 agency offices,
and 12 tribal organizations for fiscal years 1995, 1996, and 1997.  We
found that neither the BIA offices nor the tribal organizations fully
complied with the applicable Federal requirements for the acquisition,
use, and disposal of excess personal property on contracts or agreements
awarded under Public Law 93-638  (the Indian Self-Determination and
Education Assistance Act, as amended).  Specifically, tribal organizations
did not provide sufficient support for property transfer orders; the Area
Office and its agency offices approved inadequately documented transfer
orders, including blank transfer order forms; and the Area Office, its
agency offices, and tribal organizations did not ensure that requested
excess personal property was received at the reservation and used for
authorized purposes.  Public Law 93-638 authorizes BIA to approve tribal
requests to acquire excess personal property for use related to
self-determination contracts or agreements.  However,  BIA did not have
procedures to ensure that (1) requests for excess personal property were
adequately supported by the tribal organization and sufficiently evaluated
by BIA and (2) approved property acquisitions were accounted for and
received by the tribal organizations.  The tribal organizations reviewed
also did not have adequate procedures to document the need for, verify the
receipt of, and dispose of excess personal property.  As a result, excess
personal property with an original acquisition cost of $13.3 million was
transferred without proper supporting documentation, including property
with an original acquisition cost of $5.4 million that we believe was not
used for authorized purposes.  (The value of the property when it was
transferred probably was less than the amount the Government paid to
originally acquire the property because of depreciation.)  Based on  BIA's
response to the report, we considered all of the report's four
recommendations resolved and implemented.

Grant Funds Not Used for Intended Purposes

After the closure of Federally owned portable classrooms at the Lac Courte
Oreille Ojibwe School because of unsafe conditions, BIA granted $2,550,000
for the design and construction of replacement facilities and provided
$180,000 for leasing temporary space.  Based on a Congressional request,
we reviewed the use of the funds and  found that former officials of the
School did not comply with the intended purpose of the grants and that BIA
did not adequately monitor the use of the grant funds.  Specifically,
School officials (1) attempted to replace 17,359 square feet of portable
classrooms with a 41,358-square-foot building without having the necessary
financial resources to complete the larger structure, (2) used operation
and maintenance funds intended for leased space to construct another
8,500-square-foot school building, (3) invested grant funds in a retail
operation, and (4) did not follow applicable procurement requirements in
the award of the contract for construction of the 41,358-square-foot
building.  In addition, we questioned the allowability of grant funds of
$450,922, which we believe were spent for activities outside the scope of
the grant agreements or were otherwise not in compliance with Federal cost
principles.  As a result of the deficiencies cited, a 41,358-square-foot
building  is incomplete and cannot be used by students, grant funds were
at risk of loss because they were invested in an operation that was not
fully guaranteed or insured, there was a lack of assurance that
construction costs were fair and reasonable, and questionable grant
expenditures of $450,922 may have to be returned to BIA.  Although BIA
officials said that they agreed with the intent of the report's four
recommendations, they stated that they were  seeking an opinion on the
relationship between the School and the Lac Courte Oreilles Band of Lake
Superior Chippewa Indians before they would specifically respond to the
recommendations.  As a result, we considered all four recommendations
unresolved.  Tribal officials stated that they believed BIA "fully
supported and advocated" the  construction of a larger school facility and
fully supported the manner in which the School administered and expended
the grant funds. Tribal officials also stated that they plan to complete (c
onstruct and equip) the 41,358-square-foot building at a cost of about
$2.8 million through the sale of bonds.

Tribal Employee Sentenced in Bribery/Embezzlement Scheme

A joint investigation with the Internal Revenue Service into allegations
concerning the dumping of wastewater, waste oil, and asphalt oil at an
Indian-owned sand and gravel business enterprise in Arizona resulted in
the conviction of a tribal employee on bribery, embezzlement, and tax
charges.  The business enterprise supplied sand and gravel for various
road construction projects.  However, the investigation disclosed that a
tribal employee working for the business  solicited and received kickbacks
from companies and subcontractors doing business with the tribe.  The
tribal employee also obtained real property valued at between $90,000 and
$100,000 from another businessman in return for an exclusive agreement
that the tribal enterprise would extract aggregate materials from lands
owned by the businessman.  Additionally, the employee solicited and
received $75,000 and a new vehicle valued at $39,000 from another
construction company in exchange for giving the company exclusive rights
to purchase tribally owned sand and gravel.  This preferential treatment
was significant because the construction company had been awarded a road
construction contract located near the tribal sand and gravel operation
and needed these materials to fulfill the terms of the contract.

The investigation resulted in a December 1998 guilty plea to filing a
false tax return, embezzlement from an Indian tribal organization, and
bribery involving a program receiving Federal funds.  The tribal employee
was sentenced to 15 months of imprisonment, 3 years of supervised
probation, and 300 hours of community service.  In addition, he was
ordered to make restitution of $108,785 to the tribe and to pay the
Internal Revenue Service back taxes of $57,653.

Tribal College Official Convicted of Embezzlement

A multi-agency investigation resulted in the conviction in October 1998 of
a former business official of a tribal college located in the Midwest for
his participation in a scheme to embezzle $2.6 million from the college.
On January 4, 1999, the former official was sentenced to 12 1/2 years of
imprisonment and 3 years of supervised probation.  He was held jointly and
severally liable for making restitution of $2,657,032 to the college and
was ordered to pay a special assessment of $800 to the Victims' Assistance
Fund.  In a related sentencing, also in October 1998, a coconspirator, a
certified public accountant responsible for conducting audits of Federal
program funds at the college, was sentenced to 1 year of imprisonment and
3 years of supervised probation because of his participation in the
scheme.  The accountant had advanced the embezzlement scheme by
establishing fictitious bank accounts and falsifying financial and audit
records.  The accountant was ordered to make restitution of $114,470 (the
amount he had received as compensation for his part in the scheme) and to
pay a special assessment of $50 to the Victims' Assistance Fund.  Three
other individuals who participated in the conspiracy to defraud the
college previously pled guilty to felonies and are serving substantial
prison terms.  The investigation was conducted jointly by OIG, the
Internal Revenue Service's Criminal Investigations Division, and the FBI.

Former Government Employee Pleads Guilty to Credit Card Misuse

An OIG investigation disclosed that a former business technician at a
BIA-operated school in the Midwest used her Government credit card to make
personal purchases of more than $12,000.  On May 14, 1998, the individual
was charged with theft of public money, property, or records and of making
false statements.  On December 14, 1998, after entering a guilty plea to
the charges, the former employee was sentenced to 14 days of imprisonment,
4 months of home detention, and 5 years of probation.  She was also or
dered to make restitution of $12,269 and to pay a special assessment of
$200 to the Victims' Assistance Fund.

Employee Suspended for Misuse of Government Equipment

Following an OIG investigation, a BIA employee in New Mexico was suspended
for 14 days without pay for using Government equipment for personal use.
The investigation revealed that the employee, assigned to fire suppression
duties, used his position to obtain a BIA truck rack, a fabricated
structure designed to protect the back of a truck cab from damage.  The
employee painted the rack to prevent it from being recognized as BIA
equipment.  The equipment was recovered.

Tribal Chairman Sentenced in Land Purchase Scheme

An Indian tribe in the Northwest purchased a ranch for $37,000.  The
tribal chairman subsequently used her position to direct the tribal land
resources committee to sell the ranch to her for $8,000.  In March 1997,
the chairman was charged with theft or embezzlement from an Indian tribal
organization.  Following a trial in September 1998, the chairman was
convicted.  On January 19, 1999, the chairman was sentenced to 6 months of
home confinement and 60 months of probation.  The chairman also was
ordered to make restitution of  $18,000 and to pay a fine of $3,000.

Former Employee Pleads Guilty to Embezzlement and Theft

A BIA education specialist in the Southwest was sentenced on February 23,
1999, to 4 years of probation and was ordered to make restitution of
$19,912 after she pled guilty to embezzlement and theft of public money in
Federal court.  The investigation disclosed that the education specialist
made personal purchases of more than $20,000 with a Government credit card
in 1995 and 1996.  When interviewed by an OIG agent, the employee admitted
to the credit card misuse and consented to a search of her residence,
which revealed items she had purchased with the credit card,  including a
washing machine, a computer with monitor and printer, diamond earrings, a
25-inch television/VCR combination, a table saw, camping equipment,
building materials, toys, hardware, and a camcorder.  During the
investigation, the employee resigned from BIA.

Former Tribal Employee Pleads Guilty to Embezzlement

An investigation disclosed that a former official of a tribal housing
authority in Oklahoma and others devised a scheme to conceal the
embezzlement of funds by altering the housing authority's records and
paying checks to fictitious contractors for housing improvement projects.
The former official and a friend conspired to embezzle monies by having
checks made out to the friend and to three other individuals, ostensibly
for work performed on housing improvement projects.  The official and the
friend embezzled approximately $60,000.  On January 12, 1999, in the
United States District Court for the Western District of Oklahoma, the
former official pled guilty to stealing from programs that receive Federal
funds.  According to the provisions of the plea agreement, the former
official  is required to cooperate in the ongoing Federal Grand Jury
investigation concerning her friend's involvement.  Sentencing is pending.

Former Contractor Sentenced for Embezzlement

An OIG investigation disclosed that a contractor with a tribal housing
authority in Oklahoma stole and attempted to embezzle checks of
approximately $10,200 from the housing authority while working under a
contract to complete computer data entry projects for the housing
authority and the tribe.  An investigation disclosed that the contractor
was able to convert three of the stolen checks totaling $5,674.   The
contractor was sentenced in the United States District Court for the
Eastern District of Oklahoma to 2 years of imprisonment and 3 years of
supervised probation and  was  ordered to make restitution of  $1,000 and
to pay a special assessment of $100.

Gaming Devices Placed Illegally

A Federal Task Force on Indian Gaming in Minnesota revealed that a New
Jersey-based company had illegally transported video gaming machines in
the early 1990s to several casinos located on Indian tribal reservations
in Michigan.  Documents seized pursuant to a search warrant identified an
official of the company who participated substantially in illegal
placement of the gaming devices and subsequently attempted to evade paying
taxes on taxable income of more than $1.1 million from 1991 through 1993.
On November 12, 1998, the official was sentenced to 78 months of imprisonment
and 24 months of supervised probation and was ordered to pay any unpaid
taxes, interest, and penalties due the Internal Revenue Service.


Bureau of Land Management

Drainage Protection Program Managed Effectively

We found that BLM generally managed its drainage (the gradual removal of
oil and gas from beneath a property by a producing well on an adjoining
property) protection program effectively.  We also found that potential
drainage situations were effectively identified and evaluated and that
corrective measures were implemented. As a result, revenues estimated at
$36 million were generated by the program during fiscal years 1995 to 1998
(through April 1998).  However, when coal bed methane drilling activity
increased significantly in the Farmington, New Mexico, area, BLM did not
allocate sufficient resources to effectively manage the increased work
load, and a backlog of drainage cases developed that was approaching the
6-year statute of limitations on initiating collection action on
compensatory royalties related to drainage.  Consequently, the Farmington
Field Office entered into drainage settlement agreements to accelerate the
royalty collection process and prevent the complete loss of royalties.
While this procedure did result in royalties and interest of $242,000
being collected, royalty revenues of $24,530 were not collected because
of  the statute of limitations.  Furthermore, interest on royalties
estimated at $83,000 was not collected, and at least 23 Indian drainage
cases had not been processed timely.  Based on BLM's response to the
report, we considered all of the report's four recommendations resolved
and implemented and three recommendations resolved but not implemented.

Helium Payments Accounted For and Processed Effectively,
But Potential Payment Liability Not Evaluated

BLM effectively accounted for and processed the helium payments it
received.  However,  BLM did not effectively identify all of the helium
producers and require them to submit production information to compute
fees from helium sales or to determine the payments due, as required by
the Mineral Lands Leasing Act and the Federal Oil and Gas Royalty
Management Act of 1982.  All helium payments due were not identified
because BLM did not take actions to ensure that information requests for
production and sales records were provided by gas producers.  In addition,
BLM did not establish adequate reporting mechanisms to ensure that payors
were identified when leases or contracts were issued, and it assigned a
low priority to identifying wells producing helium on Federal lands.  As a
result, BLM had little assurance that fees from the production and sales
of helium were paid on Federally leased lands.  We further determined that
the Minerals Management Service (MMS),  through its Royalty Management
Program, may be able to perform BLM's helium revenue collection function
more effectively than  BLM.  Of the report's three recommendations, BLM
agreed with the two recommendations to work with MMS to evaluate the
feasibility of transferring the function and to establish procedures to
ensure that operators comply with information requests on production, and
we considered these recommendations resolved but not implemented.
However, BLM did not agree with the recommendation to establish procedures
requiring operators to report new production.  We  requested that BLM
reconsider its response to this recommendation, which is unresolved.

Overhead Costs for Services Not Recovered

We found that BLM did not accurately compute and properly apply the
indirect cost rate to recover the total reimbursable overhead costs of
providing services to organizations and individuals during fiscal year
1997.  This deficiency occurred because BLM (1) based the indirect cost
rate on estimated costs and limited the rate to 18 percent and (2) used an
unsupported rate (less than 18 percent) to assess overhead costs to two
other bureaus and the road maintenance program.  As a result, BLM did not
recover fiscal year 1997 costs of more than $386,000.  In its response to
the report, BLM did not specifically address the report's two
recommendations.  As a result, we considered both recommendations
unresolved.


Bureau of Reclamation

Unneeded Acquired Lands Not Identified and Disposed Of

BOR had not conducted real property reviews since 1993 to identify
unneeded acquired lands associated with its water projects.  Federal
Property Management Regulations require that each executive agency conduct
annual reviews of real property to determine whether any portion of the
property is not being used, is being underused, or is not being put to
optimum use.  However, BOR did not conduct its reviews of  acquired land,
primarily because it had assigned a low priority to such reviews.  In
addition, BOR had "sunsetted" (allowed to expire) its internal
instructions implementing the Federal Property Management Regulations.
Thus, some BOR regional and area office employees said that they did not
believe that the "sunsetted" instructions should be followed.  As a result
of not identifying unneeded acquired lands through the required process,
BOR did not initiate actions to report and dispose of such lands and to
generate potential revenues from the sale of these lands.  Our review of
14 projects or project units identified approximately 67,220 acres of
potentially unneeded acquired lands, which had a BOR-estimated current
value of about $17.5 million.  According to BOR officials, the estimated
current value  is based on the purchase price of the land and does not
represent the land's fair market value.  Based on BOR's response to the
report,  we considered all of the report's three recommendations resolved
but not implemented.

Proposed Concession Contract Not Planned Sufficiently

We found that BOR's Lower Colorado Region did not plan and develop the
proposed contract for a virtual reality motion simulation attraction at
Hoover Dam in compliance with  BOR's requirements for concessions
management.  Specifically, BOR personnel had not (1) demonstrated that a
new concession was needed by the public, (2) determined that the
concession operation was economically viable, or (3) developed a request
for proposals to allow other interested parties to participate in bidding
for the new concession.  In addition, the proposed contract did not
include required standard contract provisions, such as those establishing
the operations and maintenance responsibilities of the concessioner and
those authorizing unilateral fee increases by BOR.  The BOR Manual
provides policies, directives, and standards to ensure that concession
contracts meet public needs and protect natural and cultural resources and
the Government's financial interests.  However, because this guidance was
not followed, there was little assurance that the proposed contract was in
the best interest of the Federal Government.  Based on the report, BOR
terminated negotiations with the proposed contractor.  Therefore, we
considered both of the report's recommendations resolved and implemented.

Insular Areas

GUAM

Control Over Funding and Payment of Substitute Teachers Inadequate

In an audit requested by the Guam Legislature, we determined that the Guam
Department of Education paid substitute teachers for hours not worked, for
hours worked on nonschool days, and for hours which were not adequately
supported by required documents.  In addition, the Department did not
provide its schools with access to or funding for an adequate number of
qualified substitute teachers.  These conditions occurred because (1) the
Department did not provide adequate written guidance on substitute teacher
pay limitations to payroll personnel, school timekeepers, and substitute
teachers; (2) the Government of Guam's retirement law effectively
prevented retired teachers from working as substitute teachers despite a
shortage of qualified substitute teachers; and (3) the Department
underestimated the annual costs of substitute teachers because schools did
not report the use of school aides as substitute teachers when substitute
teacher funds were low.  As a result, during fiscal years 1996 and 1997,
the Department paid the substitute teachers in our sample excess payments
of $10,766 (the total excess payments to all substitute teachers may be as
high as $316,000) and unsupported payments of $10,915 (the total
unsupported payments to all substitute teachers may be as high as $1
million).  In addition, schools had to combine classes and/or use school
aides in lieu of substitute teachers; thus the Department could  not
ensure that Guam's public school students received a quality education.
The Board of Education addressed two of the report's four
recommendations, which we considered resolved and implemented, but did
not address the remaining two recommendations, which are unresolved.

Improvements in Controls Over Travel Needed

In an audit requested by the Guam Legislature, we found that the
Department of Education needed to improve its controls over Federally
funded travel.  Specifically, the Department did not ensure that (1)
travel vouchers were filed in a timely manner and travel advances were
used for authorized purposes, (2) claims for Federal reimbursement of
grant-related travel expenditures were submitted timely, (3) documents
were retained which identified those travel expenditures submitted for
Federal reimbursement, (4) travel expenditures were appropriately charged
to Federal grants, and (5) competitive procedures were used to obtain
airline services.  These deficiencies occurred because Departmental
officials did not provide adequate oversight of their employees and p
rovide them adequate training.  As a result, the Department (1) was owed
$4,055 for outstanding travel advances, (2) may lose $4,855 in Federal
reimbursements, (3) did not have adequate support for at least $34,054 in
claims for Federal reimbursement, (4) incurred questionable travel costs
of $4,915, and (5) had little assurance that it had obtained the best
prices for airfares.  The Guam Board of Education's response to the
report expressed general concurrence with the report's seven
recommendations.  However, we requested  target dates and titles of the
officials responsible for implementing each recommendation.

Corporation Official Sentenced in Overbilling Scheme

In November 1998, an official of a Guam corporation that had a contract
with the Guam Power Authority was convicted of engaging in a long-term
scheme to overbill the Power Authority for fuel oil.  The investigation
revealed that the official and coconspirators caused the Power Authority
to pay $3.4 million for fuel it did not receive.  The official, who
provided  fraudulent documentation relating to the quantity of the fuel
oil delivered to the Power Authority, was convicted of conspiracy,
multiple counts of wire fraud, and interstate transportation of stolen
property.  In March 1999, the official was sentenced to 51 months of
imprisonment and was ordered to pay a special assessment of $1,600.  As
stated in our October 1998 Semiannual Report, the U.S. Department of
Justice in May 1998 unsealed  criminal plea agreements for two other Guam
businessmen who conspired in the theft of fuel oil from the Power
Authority.  One defendant made restitution through a civil settlement of
$8 million to the Power Authority and $1.4 million to the U.S. Navy Public
Works Center.  Sentencing is pending for these two defendants.  This was a
joint investigation with the FBI.


COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS

Personnel Services Costs Adequately Supported,
But Property and Procurement Improvements Needed

We  found that personnel services costs charged to Federal grant programs
were adequately supported by time and attendance records and that cash
drawdowns were made in compliance with Federal cash management standards.
However, the Commonwealth of the Northern Mariana Islands Public School
System did not adequately justify the use of sole source and emergency
procurement methods; split procurements into small purchases, which
resulted in noncompetitive procurements; and did not obtain the required
written price quotations for small purchases.  Furthermore, the Public
School System did not maintain accurate inventory records for reportable
property and did not ensure that all controlled property was entered into
the property records.  Also, the Public School System used Federal funds
to pay for school bus repairs covered by factory warranties.  As a result,
the Public School System did not have full assurance that the best prices
were obtained on at least 139 small purchases, totaling $523,589; did not
have control over Federally funded property of $197,964; and unnecessarily
used Federal funds of $17,044 to repair buses.  Based on the Board of
Education's response to the report,  we considered 6 of the report's 10
recommendations resolved and implemented, 3 recommendations resolved but
not implemented, and 1 recommendation unresolved.

Discretionary Fund Expenditures Unauthorized and Questioned

Based on a request from U.S. Government officials, we examined the
Governor's discretionary fund.  We found that the Office of the Governor
authorized the expenditure of funds from the discretionary fund which
exceeded appropriated amounts and made expenditures from the discretionary
fund which were either not adequately supported or, in our opinion, did
not appear to have been made for a "public purpose."   In addition, during
fiscal years 1996 and 1997, the Office of the Governor authorized the
reprogramming of funds between object classifications for appropriations
that the Legislature had specifically restricted from reprogramming
authority.  These conditions occurred because the former Governor and the
former Secretary of  Finance (who served as the certifying officer)
charged expenditures to the discretionary fund, although the annual
appropriations for the fund had been depleted.  In addition, there were no
written policies and procedures that clearly identified the purposes for
which the discretionary fund could be used, and there was no requirement
for the Governor's Office to prepare and submit periodic reports on the
status of the discretionary fund to the Commonwealth Legislature for
oversight purposes.  Also, the Office of the Governor had not assigned
responsibility for preparing and submitting the required quarterly and
annual reports on reprogramming actions to the Legislature.  As a result,
expenditures from the discretionary fund exceeded appropriations by
$900,000 in fiscal year 1996, $3.8 million in fiscal year 1997, and $1.8
million in fiscal year 1998.  In addition, during fiscal years 1996 and
1997, appropriated funds totaling $432,764 were reprogrammed  improperly.
We made four recommendations to the Governor and one recommendation to the
President of the Senate and the Speaker of the House of Representatives.
However, because we did not receive responses to the report, we considered
all five of the  recommendations unresolved.

Civil Settlement of $1.35 Million Paid

After a 3-year investigation, a joint effort by OIG and the FBI found
that a California not-for- profit health care corporation made payments
totaling $96,000 to a former official of the Commonwealth of the Northern
Mariana Islands.  The payments were made pursuant to a  patient referral
agreement with the health care corporation whereby Commonwealth patients
would be referred to the corporation for treatment if the patients
required health care that was beyond the capabilities of the
Commonwealth's Health Center.  These referrals resulted in payments to the
health care corporation from local and Federal sources.  The patient
referral agreement was in effect from April 14, 1991, to July 1, 1994.
The former official who received the payments was the negotiating and
contracting officer on behalf of the Commonwealth for the patient referral
agreement.  The Commonwealth was unaware of the payments to the former
Commonwealth official, who cooperated with investigators and later pled
guilty to bribery concerning a government agency receiving Federal funds.
Sentencing by a Federal court is pending.

The health care corporation denied liability but agreed to resolve the
matter by a civil settlement with the  Department of Justice that
included  payments of $1.1 million to the Department of Justice and
$250,000 to the Commonwealth's  medical referral fund.


VIRGIN ISLANDS

Deficiencies in Unemployment Insurance Program Disclosed

We found that the Division of Unemployment Insurance, Virgin Islands
Department of Labor, did not (1) issue unemployment insurance bills to
employers in a consistent and timely manner; (2) ensure the accuracy of
employers' unemployment accounts; (3) actively follow up with employers
concerning delinquent unemployment taxes; (4) consistently assess interest
and penalties against delinquent employers; (5) ensure that only qualified
applicants received unemployment insurance benefits; (6) maintain an
adequate level of internal controls over computer operations; (7)
adequately safeguard computer and hard copy files for all individuals who
applied for unemployment benefits; (8) ensure that monthly bank
reconciliations were performed; and (9) ensure that blank, canceled, and
voided checks were properly controlled and secured.  As a result,
delinquent unemployment taxes totaled about $18.5 million, 156 claimants
received excess benefit payments of more than $152,800, supporting records
were not available for 183 additional claimants who received benefit
payments of about $400,400, and 197 canceled
checks for benefit payments could not be located.  Based on the response
to the report from the Governor of the Virgin Islands, we considered 3 of
the report's 12  recommendations resolved and implemented and 9
recommendations resolved but not implemented.

Dual Compensation Paid

Based on a request from the National Guard Bureau, U.S. Department of
Defense, we audited the Virgin Islands National Guard.  We found that 10
members of the Virgin Islands National Guard who were also Virgin Islands
police officers received compensation of $12,265 from the National Guard
for time served on territorial active duty after Hurricane Marilyn struck
the Virgin Islands and also received compensation of $38,674 from their
regular jobs as police officers for periods during which they were also on
duty with the National Guard.  However, such payments appear to have been
in accordance with Virgin Islands law.  We also found that because the
National Guard needed to improve controls over the approval and collection
of lease fees for the nonmilitary use of the Lionel A. Jackson Armory,
estimated lease fees of at least $632 relating to Federally owned
equipment were deposited into a bank account in the Virgin Islands instead
of being transferred to the Treasury of the United States.  We made four
recommendations to the Governor of the Virgin Islands and one
recommendation to the Chief, National Guard Bureau, Department of the
Army.  The Virgin Islands National Guard  presented an alternative
corrective action for one recommendation and concurred with three
recommendations.  However, the National Guard Bureau, Department of the
Army, did not respond to one recommendation, which we readdressed to the
Governor.  Therefore, we considered one recommendation resolved and
implemented, three recommendations resolved but not implemented, and one
recommendation unresolved.

Further Improvements in Personnel Management Practices Needed

In an audit requested by the Virgin Islands Legislature, we found that of
the six recommendations made in our July 1992 survey report "Personnel
Management Practices, Division of Personnel, Government of the Virgin
Islands" (No. 92-I-1086), one recommendation was implemented, one
recommendation was considered closed because it was no longer feasible,
and four recommendations were not implemented.  Specifically, although the
Division of Personnel took actions to develop and implement rules and
regulations for the maintenance and security of official personnel files,
the Government did not (1) take action to amend the Government
Reorganization and Consolidation Act of 1987 to remove a conflict that
allowed the Governor to hire individuals into unclassified (exempt)
positions that did not meet the requirements of the Personnel Merit
System, (2) develop and implement rules and regulations to restrict the
use of unclassified hiring and personal services contracts to fill
positions that should have been a part of the classified service under the
Personnel Merit System, and (3) review and update all entrance
examinations used to determine the qualifications of applicants for
positions in the classified service.  In addition, although 567 employees
in the Government's Executive Branch elected to retire under the
provisions of the Early Retirement Incentive, Training and Promotion Act
of 1994, the Government did not reduce the size of the Executive Branch
work force by a commensurate number of permanent positions, which would
have generated potential savings in annual payroll costs of at least $16
million, including fringe benefits.  To address the deficiencies, we made
four recommendations to the Governor and one recommendation to the
Legislature.  The Governor's response to the report specifically addressed
the recommendations contained in our July 1992 report,  which in effect
adequately addressed one recommendation in our current report.  We
considered this recommendation resolved  but not implemented.  However,
the remaining three recommendations to the Governor are unresolved.  Since
the Legislature did not respond to the recommendation addressed to it,
that recommendation is also unresolved.

Improvements in Administration of Real Property Taxes Needed

We found that improvements were needed in the Government of the Virgin
Islands administration of real property tax exemptions and the collection
of real property taxes.  The Tax Assessor's Office, although it was
generally effective in determining the assessed value of real property and
computing real property taxes, did not ensure that property tax exemptions
were granted to taxpayers in accordance with established requirements.  In
addition, the Department of Finance did not maintain accounts receivable r
ecords for delinquent real property tax bills and did not effectively
enforce the collection of delinquent taxes.  Further, improvements were
needed with regard to the internal controls for collecting and recording
property taxes by the Department and for processing tax appeals by the
Board of Tax Review.  As a result of these deficiencies, 102 taxpayers
received farmland, nonprofit, and industrial exemptions that were a total
of $300,000 more than the exemptions to which they were entitled, and
almost 3,200 other taxpayers received homestead and senior citizen
exemptions that were a total of $210,000 less than what they should have
been.  Additionally, taxpayers owed at least $15.4 million in delinquent
property taxes.  Since we did not receive a response to the draft report,
the report's 10 recommendations are unresolved.

Retirement System Loans and Contributions
Not Administered Adequately

In an audit requested by the Virgin Islands Legislature, we found that
improvements were needed in the Virgin Islands Government Employees
Retirement System's administration of loans to members and accounting for
employer and employee contributions to the Retirement System.
Specifically, the Retirement System did not fully implement 15 of the 16
unresolved recommendations contained in our 1991 audit report and
therefore did not adequately administer loans to its members.  We found
that there were 1,054 delinquent loans, with outstanding balances totaling
$5.3 million.  Further, erroneous amounts were deducted from employees'
salaries as contributions to the Retirement System, which resulted in the
need to refund an average of about $104,000 annually, and the Retirement
System lost about $1 million in interest income because of the
Government's delays in submitting biweekly retirement contributions to the
Retirement System.  In its response to the report's 10 recommendations,
the Retirement System addressed the recommendations contained in the 1991
report but commented on only 1 of the current report's 11
recommendations.  Based on the response, we considered 10 recommendations
unresolved and requested additional information for 1 recommendation.


Minerals Management Service

Bonds for Abandoned Oil and Gas Facilities Not Sufficient

In an audit requested by MMS's Director, we found that MMS's Gulf of
Mexico Regional Office had not obtained sufficient supplemental bonds to
cover the estimated facility abandonment costs for offshore oil and gas
producing platforms, wells, and other facilities.  Supplemental bonds are
required when it is determined that additional security over oil and gas
lessees' general bonds is necessary.  MMS developed objective standards
in  its supplemental bond review procedures but did not formally approve
or publish that document.  In addition, the  Gulf of Mexico Region had not
reviewed 59 nonexempt companies to determine whether supplemental bonds
were required because Regional policy provided for a supplemental bonding
review only when lease activity caused a review to be conducted.  As a
result, bond coverage for these 59 nonexempt companies was $107 million
less than the estimated liability for their leases, and the Government
could be responsible for these costs.  MMS agreed with the report's
one recommendation to expedite formalizing the supplemental bonding review
procedures and to establish a time frame to review the 59 nonexempt companies.
Based on the response, we considered the recommendation resolved but not
implemented.

Royalty-in-Kind Pilots Successful for Specific
Locations and Products

Based on a request from MMS's Director, we examined MMS's royalty-in-kind
pilots in the Gulf of Mexico to test gas and in Wyoming to test oil.  We
found that the pilots will provide MMS with the knowledge and practical
experience to implement a permanent royalty-in-kind system for those
particular regions and products.  However, because the United States oil
and gas industry operates in distinct regions, we believe that the limited
geographic coverage and products included under the pilot program will not
provide a conclusive royalty-in-kind feasibility assessment for all
Federal oil and gas production.  The pilot program is limited because
MMS's strategy is to conduct pilots in those areas where MMS expects to
maintain or exceed the revenues collected under the royalty-in-value
system.  MMS officials said that this strategy was consistent with the
recommendations contained in MMS's "1997 Royalty In Kind Feasibility
Study" and that resources were not available to expand the planned pilot
program.  As a result of MMS's decision to limit the scope of its pilots,
we believe that any conclusions concerning the feasibility of a
royalty-in-kind program will apply solely to the geographic regions and
products specifically studied and should not be used to evaluate the
concept on a nationwide basis. Further, while MMS's strategy to maintain
or exceed prior revenue collection levels for the pilot leases has merit,
we view the pilots as an opportunity to gain knowledge through operational
experience of how a royalty-in-kind program should be managed, as well as
to demonstrate whether any advantages exist over the in-value system.  By
including leases in these pilots that are not anticipated to yield the
desired revenues, MMS may obtain valuable information and learn methods to
maximize the collections.  This would be consistent with MMS's objective
of the pilot, which is "to test the propriety of the [royalty-in-kind]
concept for collecting federal . . . royalties."  Further, MMS should be
prepared to effectively implement a permanent royalty-in-kind program for
Federal leases in anticipation of  proposed legislation becoming law.
Accordingly, we made several suggestions that, if acted upon, would
provide more useful results from the pilots.

Improvements in Offshore Civil Penalties Program Needed

Since the enactment of the Oil Pollution Act of 1990, MMS's Gulf of Mexico
Region has developed and implemented a civil penalties program.  However,
we identified areas where improvements in the program were needed.
Specifically, reviewing officers were not adequately documenting their
penalty assessment decisions, and case files were not reviewed by a
supervisor to ensure that the substantial evidence requirements were met.
Undocumented and unsupported assessment decisions can leave civil penalty
decisions vulnerable to reversal under appeal and lead to inconsistent
penalty assessments, which could also limit the effectiveness of the civil
penalties program.  In addition, we found that  inspectors did not always
make referrals for civil penalties when appropriate or make referrals in a
timely manner because inspection supervisors did not ensure that
inspectors were thoroughly knowledgeable of the civil penalties program
and made referrals when appropriate.  When inspectors do not refer serious
Incidents of Noncompliance for civil penalty or do not refer them in a
timely manner, the program is applied inconsistently and the program's
effectiveness in promoting safe and environmentally sound operations in
the Gulf of Mexico is diminished.  MMS identified similar program
weaknesses and initiated some corrective actions as a result of its
internal reviews.  Based on MMS's response to the report,  we considered
one of the report's four recommendations resolved and implemented and
three recommendations resolved but not implemented.

Opportunity To Increase Rental Fees Cited

We found that MMS has an opportunity to increase rental fee revenues.
Specifically, the Deep Water Royalty Relief Act allows for royalty
payments to be suspended for up to 87.5 million barrels of oil equivalent
(the amount of energy resource such as natural gas that is equal to one
barrel of oil on an energy basis) produced under offshore leases in deep
water (depths of 200 meters or more) primarily in the central and western
portions of the Gulf of Mexico.  During the period when royalty payments
are suspended, MMS's offshore oil and gas leases terminate rental fees.
Thus, DOI does not receive any revenues during the period when royalties
are suspended for offshore leases.  This is in contrast to the terms of
onshore leases, which require payments to be equal to the higher of rental
fees or royalties throughout the time period of the lease.  We estimated
that the Government has lost the potential to earn rental revenues of as
much as $3.7 million associated with deep water leases issued prior to the
Royalty Relief Act and has lost the potential to earn rental revenues
ranging from $6.9 million to $75.9 million on oil and gas leases issued in
1996 and 1997, subsequent to the Royalty Relief Act.  However, MMS has an
opportunity to increase rental revenues by an estimated $2.4 million to
$26 million for leases that will be issued between April 1, 1999, and
December 31, 2000, by changing the terms of these leases before they are s
old to require rental payments during periods of royalty relief.  Based on
MMS's response to the report, we have revised the report's two
recommendations and requested that MMS respond to the revised
recommendations.

Settlement of $205,000 Reached in Royalty Underpayment Case

Coal companies pay royalties to the Government based on the sales prices
of coal mined on Federal lands.  An OIG investigation into allegations
that corporate officers of a power supply company conspired to create a
scheme to diminish Federal lease coal royalty payments to MMS resulted in
a civil settlement.  The OIG investigation revealed that the power company
sold coal mined by an affiliate company to another affiliate.  The sales
were reported monthly to MMS, and royalties were paid; however, the power
company did not disclose that the sales were from one affiliate company to
another and therefore were not arms-length transactions.  The purchasing
affiliate company resold the coal to third-party customers.  The higher
price paid by the third-party customers should have been the price
reported to MMS for purposes of making royalty payments.

The civil settlement was reached after a complaint was filed by the Civil
Division of the Department of Justice alleging violations of the Civil
False Claims Act, breach of contract, unjust enrichment, and negligent
misrepresentation.  On October 2, 1998, a settlement agreement was reached
whereby the company that mined the coal made restitution of $205,000.

Civil Settlement of $147,333 Paid

In New Mexico, a major oil corporation operating in the Southwest has
agreed to pay MMS, through the Department of Justice, $147,333 as a result
of a March 26, 1999, civil settlement in connection with an OIG
investigation of the company for improperly claiming transportation
charges.  Specifically, the corporation continued to pay tariffs to a
pipeline company that transported the product after an agreed-upon
cumulative earnings ceiling had been reached.  These tariffs were then
improperly deducted in the calculation of royalties.  The investigation
into other matters involving this corporation is continuing.


Multi-Office

Year 2000 Readiness Reviewed

DOI's Chief Information Officer  requested OIG assistance in monitoring
the progress of DOI agencies in ensuring year 2000 (Y2K) readiness,
implementing Y2K compliant systems, and validating the accuracy of the
information reported by the bureaus and DOI agencies to the Chief
Information Officer.  Specifically, the Chief Information Officer
requested that we determine whether the bureaus (1) inventoried their
automated information systems and identified those systems that were
mission critical and were not Y2K compliant; (2) developed auditable cost
estimates for renovating systems to be Y2K compliant; (3) identified, by
name, individuals responsible for ensuring that the bureaus are Y2K
compliant; (4) ensured that responsible individuals' personnel performance
evaluation plans included critical elements related to identifying and
remedying Y2K problems; (5) developed a credible plan that included
milestones and a critical path to ensure that the bureaus are Y2K
compliant; and (6) developed a contingency plan that would address the
failure of any part of the systems not being Y2K compliant.

During this semiannual period, we evaluated the six areas at BOR, which
included the Denver Administrative Service Center (DSC); BLM; and USGS,
which included the Washington Administrative Service Center (WASC).  The
results of our reviews are as follows:

                          Y2K READINESS

                                             Bureau/Office
                                             -------------
Action                                 BOR  DSC  BLM  USGS  WASC
---------------------------------      ---  ---  ---  ----  ----
Inventoried and evaluated systems      Yes  N/A*  No   No   N/A

Developed cost estimates                No  N/A   No   No   Yes

Designated responsible official        Yes  Yes   Yes  Yes  Yes

Updated  performance plan               No  Yes   No   No   Yes

Developed compliance plan               No  Yes   No   No   Yes

Developed contingency plan              No  No   Yes   No   N/A

_____________________

*Not applicable.

Since the purpose of the reports was to notify the Chief Information
Officer of the status and accuracy of the bureaus' and the offices'
information reporting, the reports did not contain any recommendations.
Since completion of our fieldwork, BOR, BLM, and USGS reported that
they had completed actions on all six of the areas.

Individuals Convicted in Computer Thefts

Following an 18-month joint investigation conducted by OIG agents, the
Federal Protective Service, and the U.S. Park Police, a DOI employee,
a DOI contract employee, and another individual were arrested and
charged with stealing computer equipment worth approximately $90,000
from the Main Interior Building in Washington, D.C.  The investigation
disclosed that between 1996 and 1998,these individuals devised a
scheme to intercept new computer equipment received at the Main
Interior loading dock. The bureaus affected by these thefts were
the Office of the Secretary, OIG, OSM, and the National Park Service.
The three individuals were arrested and charged with theft of
Government property.  In February 1999, all three individuals were
sentenced to a total of 20 months of imprisonment and 132 months of
probation and were ordered to make restitution totaling $78,855.

Former Contractor Sentenced for Computer Theft

In a related computer theft, a joint investigation was initiated
with  OIG, the Federal Protective Service, and a private security
firm based on allegations that a contract employee was attempting a
steal a laptop computer from  DOI.  According to the security firm's
officers stationed at  DOI, the contractor had the laptop in a
plastic bag and was leaving the building when the officers stopped him.
The contractor confessed to attempting to steal the computer.  On
January 12, 1999, in the Superior Court of the District of Columbia,
the contractor pled guilty to theft and was subsequently sentenced to
6 months of imprisonment and 2  years of  probation.  The contract
employee was ordered to make restitution of  $1,000 and to pay a
special assessment of $50.


Office of the Secretary

Weaknesses in Use of Purchase Cards Cited

The 315 individuals who have Governmentwide purchase cards within
the Office of the Secretary made 6,452 purchases, totaling approximately
$2.5 million, from October 1996 through July 1997, primarily for the
acquisition of supplies and services costing $2,500 or less.  We found
that for 192 ($142,446) of the 796 ($413,508) transactions sampled, the
approving  officials either did not certify the cardholders' statements
or they certified the statements without reviewing documents such as vendor
invoices or itemized receipts to verify that the items purchased were
for valid Government purposes. Also, cardholders allowed noncardholders
to use their cards for 12 purchases, totaling $4,235; split orders for 41
purchases, totaling $56,923; and either did not maintain telephone logbooks
or maintained inadequate logbooks for 433 purchases, totaling $247,883.

In addition, 19 of the 53 cardholders included in our review did not
adequately safeguard their purchase cards.  The deficiencies occurred
because (1) approving officials did not perform all of the required review
procedures and (2) the Office of the Secretary did not perform periodic
reviews of the Purchase Card Program.  As a result, the Office of the
Secretary did not have reasonable assurance that improper use of the
purchase cards would be prevented or detected in a timely manner for
the transactions reviewed.  Based on the response from the Office of the
Secretary to the report's six recommendations, we considered one
recommendation resolved and implemented and  requested additional
information for five recommendations.


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 1997
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 $3 billion.

The independent public accountant issued qualified opinions
on the financial statements for fiscal year 1997 because cash
and overnight investments could not be independently verified, cash
balances were materially greater than those reported by the U.S.
Treasury, major deficiencies in the accounting systems' controls
and records caused the systems to be unreliable, and certain
beneficiaries of trust funds disagreed with balances recorded by
the Office of Trust Funds Management and had filed or were expected
to file claims against the Office of Trust Funds Management.  These
conditions prevented the cash and Trust Funds balances and the receipts
and disbursements from being audited.  In addition, a potential
liability to the Federal Government exists because of lawsuits filed
over the Government's fiduciary responsibilities.  The independent
public accountant's report on the internal control structure contained
11 recommendations to address 3 material weaknesses, 4 reportable
conditions, and 4 advisory comments.  The independent public
accountant's report on compliance with laws and regulations
contained a notice that some tribal organizations and individual Indians
have filed various claims against the Federal Government for its failure
to fulfill fiduciary responsibilities.  The report also addressed an
immaterial noncompliance issue relating to the Office of Trust Funds
Management's accepting voluntary deposits totaling $2.5 million to
Individual Indian Monies Trust Funds accounts.

In addition to the results of the audit of the financial statements as
of and for the year ended September 30, 1997, the independent public
accountant's report contained information on the minimal progress made
by the Office of Trust Funds Management and BIA in addressing the material
weaknesses, reportable conditions, and noncompliance issues
identified in prior audit reports.

Based on the responses from the Office of Trust Funds Management and
BIA to the report's 11  recommendations,  we considered 2 recommendations
resolved and implemented and 8 recommendations resolved but not implemented
and  requested additional information for 1 recommendation.

U.S. Fish and Wildlife Service

Deficiencies in Land Acquisition Activities Identified

We found that FWS had not ensured that just compensation (the
amount that was to be offered to landowners) was properly
established before FWS acquired land.  Specifically,  FWS did
not fully comply with its appraisal and boundary survey
requirements or require (1) documentation to show that
consideration was given to updating certain appraisals, (2)
the preparation of two acceptable appraisals when two appraisals
were required, or (3) the adjustment of purchase prices of
property to be based on boundary surveys.  As a result,
FWS did not have sufficient assurance that it paid market value
for 59 of the 205 land acquisitions reviewed.  These 59
acquisitions included 29 cases in which FWS may have overpaid
landowners about $748,000 because the number of acres in the
appraisals was overstated and 3 cases in which FWS may have
underpaid landowners about $145,000 because the number of acres
in the appraisals was understated.  FWS also did not have
sufficient assurance that it paid market value for 462 easements,
costing $3.5 million, because just compensation was not based on
current data.  We also found that FWS had not ensured that
payments for easements and refuge land were necessary and
appropriate, resulting in inappropriate payments of about $207,400
for future property taxes and weed control costs and payments
of about $66,500 for prior property taxes that were not the
liability of FWS.  Also, FWS paid nonprofit organizations about
$438,700 for expenses that were unsupported or ineligible for
reimbursement and about $189,300 for expenses that were in excess
of the fair market value of the acquired land.  Further, FWS had
not obtained the required approvals in acquiring two tracts of
land containing environmental contaminants.  As a result, FWS
had a potential liability to pay about $772,900 to clean up the
property if it is determined that a full-scale cleanup is needed.
We found that 13 of 14 land exchanges reviewed had been transacted
properly.  However, in one exchange, FWS inappropriately obtained
funds to acquire private land by selling timber on refuge land to
a third party.  We considered this transaction not to be in
compliance with statutory requirements for the use of timber
sales revenues.  Based on FWS's response to the report's 11
recommendations,  we considered 7 recommendations resolved but not
implemented and  4 recommendations unresolved.

Former Special Agent Sentenced for Making False Statements

A s reported in our October 1998 Semiannual Report, a joint
investigation conducted by OIG and FBI personnel led to the
conviction of a former FWS special agent in Pennsylvania.  The
former special agent pled guilty to making false statements and
to destroying or removing property to avoid seizure.  In his plea,
the special agent admitted to providing paramilitary and wilderness
survival training to an extremist group and making false statements
to investigators.  He also admitted to disposing of semiautomatic
assault rifles owned by the group to prevent their seizure by
Federal law enforcement officials.  He was convicted in the United
States District Court for the Southern District of New York for
engaging in a seditious conspiracy to commit acts of urban terrorism,
including the assassination of a president of a country and the
bombings of  buildings in New York City.  On January 29, 1999, the
former special agent was sentenced to 4 years of imprisonment and
was ordered to serve 2 years of supervised probation.
The former agent was also ordered to pay a special assessment of $200.

Former Forester Sentenced for False Statements

An investigation into allegations that an FWS forester in Michigan
manipulated the timber- bidding processes and allowed logging companies
to harvest unmarked timber in return for kickbacks from the loggers
determined that the forester did not violate criminal statutes relative
to the timber sales. However, the investigation revealed that the
forester made false statements on his 1997 and 1998 Confidential
Financial Disclosure Reports (SF-450).  Specifically, the forester
did  not disclose that he made a loan of several thousand dollars to
one of  his supervisors.  On February 1, 1999, in the United States
District Court for the Western District of Michigan, the forester was
found guilty of  making a  false statement.  He was sentenced to 24
months of supervised probation and was ordered to pay a
fine of $5,000 and a special assessment of $100.

Former Employee Resigns in Theft Case

An investigation disclosed that a former U.S. Department of Agriculture
employee misused a Government-issued purchase card by charging personal
items valued at approximately $5,200.  At the time the investigation was
initiated,  the employee had accepted a position in Minnesota with FWS.
On March 9, 1999, the employee was sentenced  to 3 days of imprisonment,
60 months of probation, and 120 hours of community service.
The employee was ordered to make restitution of
$3,318 and to pay a fine of $160.


U.S. Geological Survey

Additional Controls Over Data Processing Needed

OIG issued an audit report prepared by the U.S. House of Representatives
OIG on the data processing environment at USGS's Reston General Purpose
Computer Center.  The report followed up on a December 1996 report by
the House's OIG  on the same subject.  The December 1996 report contained
72  recommendations.  The current  review found  that USGS had made
significant progress in addressing the weaknesses and problems identified
in the 1996 report.  Specifically, the report stated that 48
recommendations had been resolved or superseded but that additional
actions were needed on the remaining 24 recommendations.  However,
the report identified additional weaknesses in the general control
areas of Computer Center management and operations; mainframe systems
physical and logical security; telecommunications security; and
contingency planning, including backup procedures for preventing loss
and recovering data in case of a disaster.  According to the report, the
identified weaknesses increased the risk of unauthorized access and
modifications to, and disclosure of,  information processed on the
Computer Center's mainframe computer.  Also, the report noted that
the weaknesses increased the potential  for  operational  errors,
which could  adversely  affect service continuity.  USGS generally
concurred with the weaknesses identified and with the 24 new recommendations.
USGS indicated that it had resolved and implemented 12 of the
recommendations, and we considered the remaining 12 recommendations
resolved but not implemented.


Semiannual Report to the Congress: October 1, 1998 - March 31, 1999

APPENDIX 1

SUMMARY OF AUDIT ACTIVITIES FROM
OCTOBER 1, 1998, THROUGH MARCH 31, 1999
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
2
0
0
2
Fish and Wildlife and Parks
5
9
5
19
Indian Affairs
12
0
156
168
Insular Areas
11
0
22
33
Land and Minerals Management
9
4
3
16
Water and Science
8
0
4
12
Subtotal
47
13
190
250
INDIRECT COST PROPOSALS NEGOTIATED FOR:
Indian Tribes and Organizations

116
0
0
116
Insular Areas
3
0
0
3
State Agencies
33
0
0
33
Subtotal
152
0
0
152
TOTAL
199
13
190
402

Semiannual Report to the Congress: October 1, 1998 - March 31, 1999

APPENDIX 2

AUDIT REPORTS ISSUED OR PROCESSED AND INDIRECT COST PROPOSALS
NEGOTIATED DURING THE 6-MONTH PERIOD ENDED
MARCH 31, 1999

This listing includes all internal, contract and grant, and single
audit reports issued and indirect cost proposals negotiated during
the 6-month period ended March 31, 1999.  It provides report number,
title, issue date, and monetary amounts identified in each report
(*funds to be put to better use, **questioned costs, ***unsupported
costs [unsupported costs are included in questioned costs],
and ****lost or potential additional revenues).

INTERNAL AUDITS

BUREAU OF INDIAN AFFAIRS

99-I-102   AGRICULTURAL
LEASING AND GRAZING ACTIVITIES, FORT BERTHOLD AGENCY,
BUREAU OF INDIAN AFFAIRS (11/25/98)

99-I-123   AGRICULTURAL
LEASING AND GRAZING
ACTIVITIES, ROSEBUD
AGENCY, BUREAU OF INDIAN AFFAIRS (12/7/98)

99-I-126  INVESTMENTS
AND DEPOSITS OF PUBLIC LAW 100-297 GRANT FUNDS BY SCHOOLS OPERATED
BY INDIAN TRIBES AND TRIBAL ORGANIZATIONS
(12/11/98) **$691,000

99-I-143   BACKGROUND
INVESTIGATIONS FOR
ALBUQUERQUE AREA
EDUCATION EMPLOYEES,
BUREAU OF INDIAN AFFAIRS (12/22/98)

99-I-145   BACKGROUND
INVESTIGATIONS FOR
PHOENIX AREA EDUCATION EMPLOYEES, BUREAU OF INDIAN AFFAIRS (12/23/98)

99-I-146   BACKGROUND
INVESTIGATIONS FOR  NAVAJO AREA EDUCATION  EMPLOYEES,
BUREAU OF INDIAN AFFAIRS (12/23/98)

99-I-187   EXCESS FEDERAL
PERSONAL PROPERTY DONATED TO INDIAN TRIBAL ORGANIZATIONS BY THE
PORTLAND AREA OFFICE, BUREAU OF INDIAN AFFAIRS (1/23/99) *$5,400,000

99-I-260   PER CAPITA DISTRIBUTIONS OF GAMING REVENUES BY THE TABLE
MOUNTAIN RANCHERIA, CALIFORNIA, FROM JANUARY 1, 1996,
THROUGH SEPTEMBER 30, 1998 (2/11/99)

99-I-363   BUREAU OF
INDIAN AFFAIRS FUNDS
PROVIDED TO THE LAC
COURTE OREILLES OJIBWE SCHOOL FOR THE
CONSTRUCTION OF SCHOOL FACILITIES AND THE LEASING OF TEMPORARY SPACE
 (3/15/99) **$450,922

99-E-70    LEGAL SERVICES
COSTS INCURRED BY THE
CHEROKEE NATION OF
OKLAHOMA (10/29/98)
**$88,000

99-E-376   PROPOSED SETTLEMENT FOR INDIRECT COSTS NOT RECOVERED
BY THE NAVAJO NATION
(3/19/99)
(Report issued to the United States Attorney's Office for the
District of New Mexico)

BUREAU OF LAND MANAGEMENT

99-I-231   YEAR 2000 READINESS OF AUTOMATED
INFORMATION SYSTEMS AT THE BUREAU OF LAND
MANAGEMENT (2/12/99)

99-I-236   BUREAU OF LAND MANAGEMENT FINANCIAL STATEMENTS
FOR FISCAL YEARS 1998 AND 1997 (2/1/99)

99-I-358   DRAINAGE
PROTECTION PROGRAM,
BUREAU OF LAND
MANAGEMENT (3/26/99)

99-I-393   RECOVERY OF
OVERHEAD COSTS BY
THE BUREAU OF LAND
MANAGEMENT
(3/31/99) ****$386,452

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

BUREAU OF RECLAMATION

99-I-133  IDENTIFICATION
OF UNNEEDED ACQUIRED LANDS, BUREAU OF
RECLAMATION
(12/21/98)
****$17,454,317

 99-I-165   YEAR 2000 READINESS OF AUTOMATED INFORMATION
SYSTEMS AT THE BUREAU OF RECLAMATION (1/8/99)

99-I-173   AGREED-UPON
PROCEDURES: EMPLOYEE
WITHHOLDINGS/EMPLOYER CONTRIBUTIONS REPORTED FOR RETIREMENT AND
HEALTH AND LIFE INSURANCE BENEFITS AND ON THE SUPPLEMENTAL
SEMIANNUAL HEADCOUNT
REPORT SUBMITTED TO THE OFFICE OF PERSONNEL
MANAGEMENT (12/29/98)

99-I-308   PROPOSED
CONTRACT
NO.  8-07-30-L0470 WITH
DYNASIM FOR THE DESIGN,  INSTALLATION, AND  OPERATION OF A WATER
EDUCATION THEATER AT  HOOVER DAM, BUREAU OF
RECLAMATION (3/22/99)

99-I-399   BUREAU OF
RECLAMATION FINANCIAL
STATEMENTS FOR FISCAL
YEARS 1998 AND 1997 (3/30/99)

INSULAR AREAS

Commonwealth of the Northern
Mariana Islands

99-I-147   MANAGEMENT OF
FEDERAL GRANTS, PUBLIC
SCHOOL SYSTEM,
COMMONWEALTH OF THE
NORTHERN MARIANA ISLANDS (12/15/98) *$738,597

99-I-356  DISCRETIONARY
AND REPROGRAMMED FUNDS, OFFICE OF THE GOVERNOR, COMMONWEALTH OF
THE NORTHERN MARIANA
 ISLANDS (3/26/99) *$6,909,774

Guam

99-I-13    ON-CALL
SUBSTITUTE TEACHERS,
DEPARTMENT OF EDUCATION, GOVERNMENT OF GUAM
(10/21/98) *$21,681

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

U.S. Virgin Islands

99-I-148   UNEMPLOYMENT
INSURANCE PROGRAM,
DEPARTMENT OF LABOR,
GOVERNMENT OF THE VIRGIN ISLANDS (12/18/98)
**$408,200 & ****$18,729,200

99-I-261   GOVERNMENT
EMPLOYEES RETIREMENT
SYSTEM, GOVERNMENT OF THE VIRGIN ISLANDS (3/26/99)
****$6,300,000

99-I-309   VERIFICATION OF WATCH QUOTA DATA FOR
CALENDAR YEAR 1998
SUBMITTED BY FIRMS
LOCATED IN THE U.S.
VIRGIN ISLANDS (2/23/99)

99-I-364   VIRGIN ISLANDS NATIONAL GUARD,
GOVERNMENT OF THE VIRGIN  ISLANDS (3/26/99) *$12,897

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

99-I-379   ADMINISTRATION
OF REAL PROPERTY TAXES,
GOVERNMENT OF THE VIRGIN ISLANDS (3/30/99) ****$15,716,888

99-I-400   ACQUISITION
AND CONTROL OF COMPUTERS, BUREAU OF INTERNAL REVENUE,
GOVERNMENT OF THE VIRGIN ISLANDS
(3/31/99) **$51,005

MINERALS MANAGEMENT SERVICE

99-I-141   SUPPLEMENTAL
BONDING ISSUES ON THE OUTER CONTINENTAL SHELF,
GULF OF MEXICO REGIONAL OFFICE,
MINERALS MANAGEMENT SERVICE (12/22/98)

99-I-371   ROYALTY-IN-KIND
DEMONSTRATION PILOTS,
MINERALS MANAGEMENT
SERVICE (3/29/99)






99-I-387   OPPORTUNITY
TO INCREASE OFFSHORE
OIL AND GAS RENTAL
REVENUES, MINERALS
MANAGEMENT SERVICE
(3/31/99) ****$2,400,000

MULTI-OFFICE

99-I-374   OFFSHORE CIVIL
PENALTIES PROGRAM,
MINERALS MANAGEMENT
SERVICE (3/30/99)

OFFICE OF THE SECRETARY

99-I-375   USE OF THE
GOVERNMENTWIDE PURCHASE CARD, OFFICE OF THE SECRETARY  (3/30/99)

OFFICE OF THE SPECIAL TRUSTEE FOR AMERICAN INDIANS

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

OFFICE OF
SURFACE MINING RECLAMATION AND
ENFORCEMENT

99-I-245   OFFICE OF SURFACE MINING RECLAMATION AND
ENFORCEMENT FINANCIAL
STATEMENTS FOR FISCAL
YEARS 1998 AND 1997 (2/4/99)

U.S. FISH AND WILDLIFE SERVICE

99-I-162   LAND
ACQUISITION ACTIVITIES,
U.S. FISH AND WILDLIFE
SERVICE (12/29/98)
*$1,066,253 & ***$438,680

99-I-386   U.S. FISH AND
WILDLIFE SERVICE FINANCIAL REPORT
FOR FISCAL YEARS 1998 AND 1997 (3/24/99)

U.S. GEOLOGICAL SURVEY

99-I-166   YEAR 2000
READINESS OF AUTOMATED
INFORMATION SYSTEMS AT THE U.S. GEOLOGICAL
SURVEY (1/8/99)

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

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

CONTRACT AND GRANT AUDITS

BUREAU OF LAND MANAGEMENT

99-E-252   IBM GOVERNMENT SYSTEMS, COSTS BILLED UNDER BUREAU OF LAND
MANAGEMENT CONTRACT NO. N-652-C-3-0002, SUBCONTRACT NO. 312079, FOR
FISCAL YEAR ENDED DECEMBER 31, 1996 (2/18/99)

 99-E-253   IBM GOVERNMENT
SYSTEMS, COSTS BILLED UNDER BUREAU OF LAND
MANAGEMENT CONTRACT NO. N-652-C-3-0002, SUBCONTRACT
NO. 312079,  FOR FISCAL YEAR ENDED
DECEMBER 31, 1995 (2/18/99)

99-E-254   IBM GOVERNMENT
SYSTEMS, COSTS BILLED UNDER BUREAU OF LAND
MANAGEMENT CONTRACT NO. N-652-C-3-0002, SUBCONTRACT NO. 312079,
FOR FISCAL YEAR ENDED DECEMBER 31, 1997 (2/18/99)

MINERALS
MANAGEMENT
SERVICE

99-E-38    SOURCE ONE
MANAGEMENT, INC.,
COSTS INCURRED FOR FISCAL YEAR ENDED DECEMBER 31, 1996 (10/27/98)

NATIONAL PARK
SERVICE

99-E-317   GENERAL
CONSTRUCTION SERVICES,
INC., COSTS INCURRED UNDER NATIONAL PARK SERVICE CONTRACT
NO. 1443CX300094906 FOR
2 FISCAL YEARS ENDED DECEMBER 31, 1997 (3/1/99)

U.S. FISH AND
WILDLIFE SERVICE

99-E-76    U.S. FISH AND
WILDLIFE SERVICE FEDERAL AID GRANTS TO
UTAH DEPARTMENT OF NATURAL RESOURCES,
DIVISION OF WILDLIFE RESOURCES, FOR 2 FISCAL
YEARS ENDED JUNE 30, 1996 (11/4/98) **$98,184

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

99-E-80    U.S. FISH AND WILDLIFE
SERVICE FEDERAL AID GRANTS TO  ALASKA
DEPARTMENT OF FISH AND GAME FOR
2 FISCAL YEARS ENDED JUNE 30, 1996 (11/6/98)

99-E-84    U.S. FISH AND
WILDLIFE SERVICE FEDERAL AID GRANTS TO
LOUISIANA DEPARTMENT OF WILDLIFE AND
FISHERIES FOR 2 FISCAL YEARS
ENDED JUNE 30, 1996 (11/6/98) **$568,508

99-E-142   FISHING
LICENSE CERTIFICATION
SUBMITTED BY MARYLAND
DEPARTMENT OF NATURAL RESOURCES TO U.S. FISH AND WILDLIFE
SERVICE DIVISION OF FEDERAL AID FOR
FISCAL YEAR ENDED
DECEMBER 31, 1998 (12/9/98)

99-E-153   ARAMARK
SERVICES, INC., COSTS INCURRED UNDER
U.S. FISH AND WILDLIFE SERVICE CONTRACT
NO. 1448-98695-97-C001
FOR FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (12/16/98)

99-E-154   UNIVERSITY OF NORTH DAKOTA,
COSTS INCURRED UNDER U.S. FISH AND
WILDLIFE SERVICE COOPERATIVE AGREEMENT
NO. 14-48-0010-93-901
(12/16/98) **$2,045

99-E-172   U.S. FISH AND
WILDLIFE SERVICE FEDERAL AID GRANTS TO
SOUTH DAKOTA DEPARTMENT OF GAME,
FISH, AND PARKS FOR
2 FISCAL YEARS ENDED JUNE 30, 1997 (12/30/98) **$20,732

99-E-197   U.S. FISH AND WILDLIFE
SERVICE FEDERAL AID GRANTS TO
IOWA DEPARTMENT OF NATURAL RESOURCES,
FISH AND WILDLIFE DIVISION,  FOR 2 FISCAL
YEARS ENDED JUNE 30, 1996 (1/22/99) **$723,257

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

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

SINGLE AUDITS

BUREAU OF INDIAN AFFAIRS

99-A-1    QAGAN
TAYAGUNGIN TRIBE, FISCAL YEAR ENDED
JUNE 30, 1996 (10/2/98) **$4,427


99-A-2    ST. MICHAELS
ASSOCIATION FOR SPECIAL
EDUCATION, INC.,
FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (10/1/98)

99-A-3  UNITED VILLAGES, INC.,
FISCAL YEAR ENDED DECEMBER 31, 1994 (10/1/98)

99-A-4    NORTHERN
PUEBLOS TRIBUTARY WATER RIGHTS ASSOCIATION,
FISCAL YEAR ENDED
SEPTEMBER 30, 1995
(10/1/98)

99-A-5    NORTHERN
PUEBLOS TRIBUTARY WATER RIGHTS ASSOCIATION,
FISCAL YEAR ENDED
SEPTEMBER 30, 1996
(10/1/98)

 99-A-6     SICANGU OYATE
HO, INC., FISCAL YEAR
ENDED JUNE 30, 1997
(10/1/98)

99-A-7    HAVASUPAI
ELEMENTARY SCHOOL, FISCAL YEAR ENDED
JUNE 30, 1996 (10/1/98)

99-A-14   KETCHIKAN
INDIAN CORPORATION,
FISCAL YEAR ENDED
DECEMBER 31, 1996
 (10/9/98)

99-A-15   RAMONA BAND
OF MISSION INDIANS,
4 FISCAL YEARS ENDED DECEMBER 31, 1997
(10/9/98)

99-A-16   SELDOVIA
VILLAGE TRIBE,
FISCAL YEAR ENDED SEPTEMBER 30, 1996 (10/9/98)

99-A-17    BIG LAGOON
RANCHERIA,
2 FISCAL YEARS ENDED DECEMBER 31, 1994 (10/9/98)

99-A-18    TONKAWA TRIBE
OF OKLAHOMA,
2 FISCAL YEARS ENDED SEPTEMBER 30,
1996 (10/9/98) **$41,035

99-A-26    FORT MCDOWELL
MOHAVE-APACHE INDIAN COMMUNITY,
FISCAL YEAR ENDED SEPTEMBER 30, 1996
(10/16/98)

99-A-39    OGLALA SIOUX PARKS AND RECREATION
AUTHORITY, FISCAL YEAR  ENDED DECEMBER 31, 1994
(10/23/98)

99-A-40    OGLALA SIOUX PARKS AND RECREATION
AUTHORITY, FISCAL YEAR ENDED DECEMBER 31, 1995
(10/23/98)

99-A-41    OGLALA SIOUX PARKS AND RECREATION
AUTHORITY, FISCAL YEAR ENDED DECEMBER 31, 1996
(10/23/98) **$16,800

99-A-42    TOHONO O'ODHAM NATION,
FISCAL YEAR ENDED
SEPTEMBER 30, 1994
(10/23/98) **$9,848

99-A-44    INDIAN TOWNSHIP SCHOOL,
MAINE INDIAN EDUCATION, FISCAL
YEAR ENDED JUNE 30, 1997 (10/23/98)

99-A-45    SKOKOMISH
INDIAN TRIBE, FISCAL YEAR ENDED
SEPTEMBER 30, 1995
(10/23/98)

99-A-46    KICKAPOO
NATION SCHOOL, FISCAL
YEAR ENDED JUNE 30, 1994 (10/23/98)

99-A-47    KICKAPOO
NATION SCHOOL, FISCAL
YEAR ENDED JUNE 30, 1995
(10/23/98)

99-A-48    ABSENTEE
SHAWNEE TRIBE OF
OKLAHOMA, FISCAL YEAR
ENDED DECEMBER 31, 1997
(10/23/98)

99-A-49    TRENTON INDIAN
SERVICE AREA,
FISCAL YEAR ENDED
SEPTEMBER 30, 1996 (10/23/98)

99-A-50    WICHITA AND
AFFILIATED TRIBES, FISCAL
YEAR ENDED SEPTEMBER 30, 1996 (10/23/98)

99-A-55    PYRAMID LAKE
PAIUTE TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1994 (10/29/98) **$15,557

99-A-56    PYRAMID LAKE
PAIUTE TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1995 (10/28/98)

99-A-57    PYRAMID LAKE
PAIUTE TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1996 (10/29/98)

99-A-58    BATTLE
MOUNTAIN BAND COUNCIL,
TE-MOAK TRIBE OF WESTERN SHOSHONE,
FISCAL YEAR ENDED SEPTEMBER 30, 1995
(10/29/98)

99-A-59    BATTLE
MOUNTAIN BAND COUNCIL,
TE-MOAK TRIBES OF WESTERN SHOSHONE INDIANS,
FISCAL YEAR ENDED SEPTEMBER 30, 1996
(10/29/98) **$6,600

99-A-60    PORT GRAHAM
VILLAGE COUNCIL,
FISCAL YEAR ENDED
DECEMBER 31, 1996 (10/29/98)

99-A-61    PLEASANT POINT
SCHOOL,  MAINE INDIAN
EDUCATION,
FISCAL YEAR ENDED JUNE 30, 1996 (10/29/98)

99-A-62    INDIAN ISLAND
SCHOOL,  MAINE INDIAN
EDUCATION, FISCAL YEAR
ENDED JUNE 30, 1996
10/29/98)

99-A-63    INDIAN
TOWNSHIP SCHOOL,  MAINE INDIAN EDUCATION,
FISCAL YEAR ENDED JUNE 30, 1996 (10/29/98)

99-A-64    OFFICE OF
SUPERINTENDENT,
MAINE INDIAN EDUCATION,
FISCAL YEAR ENDED JUNE 30, 1996 (10/29/98)

99-A-65    SAC AND FOX
NATION, FISCAL YEAR ENDED DECEMBER 31, 1996
(10/29/98)

99-A-66    HOH INDIAN
TRIBE, FISCAL YEAR ENDED
SEPTEMBER 30, 1996 (10/29/98) **$3,324

99-A-67    COUNCIL OF
ENERGY RESOURCE TRIBES, INC.,  AND SUBSIDIARY,
FISCAL YEAR ENDED SEPTEMBER 30, 1997
(10/29/98)

99-A-68    AGDAAGUX
TRIBAL COUNCIL,
FISCAL YEAR ENDED
SEPTEMBER 30, 1995 (10/29/98)

99-A-69    UNITED TRIBES TECHNICAL COLLEGE,
FISCAL YEAR ENDEDJUNE 30, 1996 (10/29/98)

99-A-85    MESA GRANDE BAND OF MISSION INDIANS,
FISCAL YEAR ENDED DECEMBER 31, 1995
(11/6/98)



99-A-86    NATIVE VILLAGE OF BARROW,
FISCAL YEAR ENDED DECEMBER 31, 1996
(11/6/98)

99-A-87    UPPER SKAGIT INDIAN TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1993 (11/6/98)

99-A-88   OTOE-MISSOURIA
TRIBE OF INDIANS, FISCAL YEAR ENDED
DECEMBER 31, 1996 (11/6/98) **$2,700

99-A-89    CADDO INDIAN
TRIBE OF OKLAHOMA, FISCAL YEAR ENDED
SEPTEMBER 30, 1996 (11/6/98)

99-A-90    MIAMI TRIBE OF
OKLAHOMA, FISCAL YEAR
ENDED SEPTEMBER 30, 1995
(11/6/98)

99-A-91    MIAMI TRIBE OF
OKLAHOMA, FISCAL YEAR
ENDED SEPTEMBER 30, 1996
(11/6/98)

99-A-92    PUEBLO OF
POJOAQUE, FISCAL YEAR
ENDED SEPTEMBER 30, 1996
(1/12/99) **$7,681

99-A-99    ELY SHOSHONE
TRIBE, FISCAL YEAR ENDED DECEMBER 31, 1996
(11/13/98)

99-A-100   LITTLE
TRAVERSE BAY BAND OF
ODAWA INDIANS,
FISCAL YEAR ENDED
DECEMBER 31, 1996 (11/13/98)


99-A-101   QUECHAN
INDIAN TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1996 (11/13/98)

99-A-106   MESCALERO
APACHE TRIBE, FISCAL YEAR ENDED
SEPTEMBER 30, 1996 (1/12/99) **$23,649

99-A-107   OSAGE NATION,
FISCAL YEAR ENDED
SEPTEMBER 30, 1996
(1/12/99) **$1,473

99-A-108   PUEBLO OF
POJOAQUE, FISCAL YEAR
ENDED SEPTEMBER 30, 1995 (1/12/99)

99-A-109   JICARILLA
APACHE TRIBE, FISCAL YEAR ENDED JUNE 30, 1994
(11/20/98)

99-A-110   JICARILLA
APACHE TRIBE, FISCAL YEAR ENDED JUNE 30, 1995
(1/12/99)

99-A-111   NAVAJO AREA
SCHOOL BOARD ASSOCIATION,
FISCAL YEAR ENDED
SEPTEMBER 30, 1997
(1/12/99)

99-A-112   PUEBLO DE SAN
ILDEFONSO, FISCAL YEAR
ENDED DECEMBER 31, 1994 (1/12/99) **$50,879

99-A-113   PUEBLO OF
NAMBE, FISCAL YEAR ENDED
SEPTEMBER 30, 1995 (11/20/98)


99-A-114   PUEBLO OF
NAMBE, FISCAL YEAR ENDED
SEPTEMBER 30, 1996 (1/12/99)

99-A-115   WHITE MOUNTAIN APACHE TRIBE,
FISCAL YEAR ENDED APRIL 30, 1996
(11/20/98)

99-A-116   TURTLE
MOUNTAIN BAND OF CHIPPEWA INDIANS,
FISCAL YEAR ENDED SEPTEMBER 30, 1994
(11/20/98) **$38,833

99-A-117   PRAIRIE ISLAND INDIAN COMMUNITY,
FISCAL YEAR ENDED SEPTEMBER 30, 1994 (11/20/98)

99-A-118   PRAIRIE ISLAND INDIAN COMMUNITY,
FISCAL YEAR ENDED SEPTEMBER 30, 1995 (11/20/98)

99-A-130   LOWER SIOUX INDIAN COMMUNITY,
FISCAL YEAR ENDED SEPTEMBER 30, 1996 (12/3/98)

99-A-131   SANTEE SIOUX TRIBE OF NEBRASKA,
FISCAL YEAR ENDED SEPTEMBER 30, 1996 (12/3/98)

99-A-132   UNITED SIOUX TRIBES OF SOUTH DAKOTA
DEVELOPMENT CORPORATION,
FISCAL YEAR ENDED
SEPTEMBER 30, 1995
(12/3/98)

99-A-134   PUEBLO OF
LAGUNA, FISCAL YEAR ENDED FEBRUARY 29, 1995 (1/12/99)

99-A-135   PUEBLO OF
LAGUNA, FISCAL YEAR ENDED FEBRUARY 29, 1996 (1/12/99)

99-A-136   TAOS PUEBLO
CENTRAL MANAGEMENT
SYSTEM, FISCAL YEAR ENDED DECEMBER 31, 1996
(1/12/99)

99-A-137   SKOKOMISH
INDIAN TRIBE,
FISCAL YEAR ENDED
SEPTEMBER 30, 1996 (1/12/99)

99-A-138   TYME MAIDU
TRIBE,  BERRY CREEK
RANCHERIA, FISCAL YEAR
ENDED DECEMBER 31, 1996
(1/12/99)

99-A-139   SPOKANE TRIBE
OF INDIANS, FISCAL YEAR
ENDED SEPTEMBER 30, 1996
(1/12/99)

99-A-140   KAW NATION,
FISCAL YEAR ENDED
DECEMBER 31, 1996
(1/12/99)

99-A-155   COQUILLE
INDIAN TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1997 (1/12/99)

99-A-156   TUBA CITY HIGH
SCHOOL BOARD, INC.,
FISCAL YEAR ENDED
JUNE 30, 1997 (1/12/99)

99-A-157   WOUNDED KNEE
DISTRICT SCHOOL,
FISCAL YEAR ENDED
JUNE 30, 1994 (12/17/98)

99-A-158   WOUNDED KNEE
DISTRICT SCHOOL, FISCAL
YEAR ENDED JUNE 30, 1995
(12/17/98)

99-A-159   WOUNDED KNEE
DISTRICT SCHOOL, FISCAL
YEAR ENDED JUNE 30, 1996
(12/17/98)

99-A-160   SAC AND FOX
NATION OF MISSOURI,
FISCAL YEAR ENDED
SEPTEMBER 30, 1997
(1/12/99)

99-A-161   PINON
COMMUNITY SCHOOL BOARD, INC.,
FISCAL YEAR ENDED JUNE 30, 1997 (1/12/99)

99-A-168   TONTO-APACHE
TRIBE, FISCAL YEAR ENDED DECEMBER 31, 1994
(12/23/98) **$32,714

99-A-180   PENOBSCOT
INDIAN NATION, FISCAL
YEAR ENDED
SEPTEMBER 30, 1997 (1/7/99)

99-A-181   SENECA NATION
OF INDIANS, FISCAL YEAR
ENDED SEPTEMBER 30, 1997 (1/7/99)

99-A-182   NORTHERN
ARAPAHOE TRIBE OF
INDIANS, FISCAL YEAR
ENDED DECEMBER 31, 1995
(1/7/99)

99-A-183   UPPER SKAGIT
INDIAN TRIBE,
2 FISCAL YEARS ENDED
DECEMBER 31, 1995 (1/11/99)

99-A-184   UPPER SKAGIT
INDIAN TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1996 (1/7/99)

99-A-185   INDIAN ISLAND SCHOOL,
MAINE INDIAN
EDUCATION, FISCAL YEAR ENDED JUNE 30, 1997 (1/7/99)

99-A-186   WA HE LUT
INDIAN SCHOOL, FISCAL YEAR ENDED
JUNE 30, 1997 (1/7/99) **$27,000

99-A-198   CROW CREEK
SIOUX TRIBE, FISCAL YEAR ENDED
SEPTEMBER 30, 1996
(1/19/99) **$14,448

99-A-199   UPPER SIOUX
COMMUNITY, FISCAL YEAR ENDED SEPTEMBER 30, 1995
(1/19/99)

99-A-202   SUMMIT LAKE PAIUTE TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1994
(1/21/99)

99-A-203   SUMMIT LAKE PAIUTE TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1995
(1/21/99) **$17,500

99-A-204   GREAT LAKES INDIAN FISH AND WILDLIFE
COMMISSION, FISCAL YEAR ENDED
DECEMBER 31, 1997
(1/21/99)

99-A-205   PICURIS
PUEBLO, FISCAL YEAR ENDED DECEMBER 31, 1996 (1/21/99)

99-A-206   MESA GRANDE
BAND OF MISSION INDIANS,
FISCAL YEAR ENDED DECEMBER 31, 1996
(1/21/99) **$53,000

99-A-207  CHEYENNE-ARAPAHO TRIBES OF OKLAHOMA,
FISCAL YEAR ENDED DECEMBER 31, 1996
(1/21/99)

99-A-208   KICKAPOO TRIBE
OF KANSAS, FISCAL YEAR
ENDED DECEMBER 31, 1993
(1/21/99)

99-A-209   KICKAPOO TRIBE
OF KANSAS, FISCAL YEAR
ENDED DECEMBER 31, 1994
(1/21/99)

99-A-210   KICKAPOO TRIBE
OF KANSAS, FISCAL YEAR
ENDED DECEMBER 31, 1995
(1/21/99)

99-A-211   KICKAPOO TRIBE
OF KANSAS, FISCAL YEAR
ENDED DECEMBER 31, 1996
(1/21/99)

99-A-212   RINCON  SAN LUISENO BAND OF MISSION INDIANS,
FISCAL YEAR ENDED SEPTEMBER 30, 1994
(1/21/99)

99-A-213   RINCON SAN
LUISENO BAND OF MISSION INDIANS,
FISCAL YEAR ENDED
SEPTEMBER 30, 1995
(1/21/99)
99-A-214   RINCON SAN
LUISENO BAND OF MISSION INDIANS,
FISCAL YEAR ENDED
SEPTEMBER 30, 1996
(1/21/99)

99-A-215   YERINGTON
PAIUTE TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1997 (1/21/99)

99-A-232   CONFEDERATED
SALISH AND KOOTENAI
TRIBES OF THE FLATHEAD
RESERVATION,
FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (1/28/99)

99-A-241   NORTHERN
PLAINS INTERTRIBAL COURT OF APPEALS,
FISCAL YEAR ENDED SEPTEMBER 30, 1994
(2/3/99)

99-A-242
SISSETON-WAHPETON SIOUX TRIBE,
FISCAL YEAR ENDED SEPTEMBER 30, 1997 (2/5/99)

99-A-246   NORTHERN
ARAPAHOE TRIBE OF
INDIANS, FISCAL YEAR
ENDED DECEMBER 31, 1994
(2/4/99)

99-A-258   MOAPA BAND OF
PAIUTES, FISCAL YEAR
ENDED DECEMBER 31, 1997
(2/12/99)

99-A-265   SAN PASQUAL
AND OF MISSION INDIANS,
FISCAL YEAR ENDED DECEMBER 31, 1996
(2/12/99)


99-A-266   DRY CREEK
RANCHERIA, FISCAL YEAR
ENDED DECEMBER 31, 1996 (2/12/99)

99-A-267   MOORETOWN
RANCHERIA, FISCAL YEAR
ENDED DECEMBER 31, 1997 (2/12/99)

99-A-268   SKAGIT SYSTEM COOPERATIVE,
FISCAL YEAR ENDED
DECEMBER 31, 1996 (2/12/99)

99-A-269   APACHE TRIBE OF OKLAHOMA,
FISCAL YEAR ENDED
DECEMBER 31, 1996 (2/12/99)

99-A-270   KIOWA TRIBE OF OKLAHOMA,
FISCAL YEAR ENDED DECEMBER 31, 1996
(2/12/99)

99-A-271   AFFILIATED
TRIBES OF NORTHWEST
INDIANS, FISCAL YEAR
ENDED DECEMBER 31, 1992 (2/12/99)

99-A-272   AFFILIATED
TRIBES OF NORTHWEST
INDIANS, FISCAL YEAR
ENDED DECEMBER 31, 1993 (2/12/99)

99-A-273   AFFILIATED
TRIBES OF NORTHWEST
INDIANS, FISCAL YEAR
ENDED DECEMBER 31, 1994 (2/12/99)

99-A-274   AFFILIATED
TRIBES OF NORTHWEST
INDIANS, FISCAL YEAR
ENDED DECEMBER 31, 1995 (2/12/99)

99-A-275   AFFILIATED
TRIBES OF NORTHWEST
INDIANS, FISCAL YEAR
ENDED DECEMBER 31, 1996
(2/12/99)

99-A-276   ISLETA PUEBLO,
FISCAL YEAR ENDED
DECEMBER 31, 1995
(2/12/99)

99-A-277   ISLETA PUEBLO,
FISCAL YEAR ENDED
DECEMBER 31, 1996
(2/12/99)

99-A-283   ALL INDIAN
PUEBLO COUNCIL, INC.,
FISCAL YEAR ENDED
JUNE 30, 1997 (2/19/99) **$47,543

99-A-284   TABLE MOUNTAIN  RANCHERIA BAND OF INDIANS,
FISCAL YEAR ENDED
DECEMBER 31, 1996
(2/19/99)

99-A-285   BEAR RIVER
BAND OF THE ROHNERVILLE RANCHERIA, FISCAL YEAR
ENDED SEPTEMBER 30, 1993
(3/11/99)

99-A-286   ROSEBUD SIOUX
TRIBE, FISCAL YEAR ENDED SEPTEMBER 30, 1995
(2/18/99) **$1,675

99-A-287   ROSEBUD SIOUX
TRIBE, FISCAL YEAR ENDED SEPTEMBER 30, 1996
(2/18/99)

99-A-292   COLUSA COUNTY
OFFICE OF EDUCATION,
FISCAL YEAR ENDED
JUNE 30, 1997 (2/18/99)

99-A-299   CONFEDERATED
TRIBES OF THE COLVILLE
RESERVATION, FISCAL YEAR ENDED
SEPTEMBER 30, 1996 (2/19/99)

99-A-300   NEZ PERCE
TRIBE,
FISCAL YEAR ENDED SEPTEMBER 30, 1996 (2/19/99)

99-A-301   PAUMA BAND OF
MISSION INDIANS, FISCAL
YEAR ENDED
DECEMBER 31, 1996 (2/19/99)

99-A-302   SAN JUAN
PUEBLO BOARD OF
EDUCATION, FISCAL YEAR
ENDED JUNE 30, 1997
(2/19/99)

99-A-303   SKY PEOPLE
HIGHER EDUCATION, FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (2/19/99)

99-A-304   SUQUAMISH
TRIBE, FISCAL YEAR ENDED DECEMBER 31, 1997
(2/19/99)

99-A-305   ZUNI PUEBLO,
FISCAL YEAR ENDED
DECEMBER 31, 1997
(2/19/99)

99-A-314   SPIRIT LAKE
TRIBE, FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (2/26/99)

99-A-315  YAVAPAI-PRESCOTT INDIAN TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1997
(2/26/99)

99-A-316   OMAHA TRIBE
OF NEBRASKA,
FISCAL YEAR ENDED
SEPTEMBER 30, 1995 (2/26/99) **$13,647

99-A-318   SALISH
KOOTENAI COLLEGE, INC., FISCAL YEAR ENDED
JUNE 30, 1993 (2/26/99)

99-A-319   SALISH
KOOTENAI COLLEGE, INC., FISCAL YEAR ENDED
JUNE 30, 1994 (2/26/99)

99-A-320   SALISH
KOOTENAI COLLEGE, INC., FISCAL YEAR ENDED
JUNE 30, 1995 (2/26/99)

99-A-321   SALISH
KOOTENAI COLLEGE, INC., FISCAL YEAR ENDED
JUNE 30, 1996 (2/26/99)

99-A-322   JICARILLA
APACHE TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1997
(2/26/99)

99-A-323   TUOLUMNE BAND OF ME-WUK INDIANS,
FISCAL YEAR ENDED SEPTEMBER 30, 1992 (2/26/99)

99-A-324   TUOLUMNE BAND OF ME-WUK INDIANS,
FISCAL YEAR ENDED SEPTEMBER 30, 1993 (2/26/99)

99-A-325   TUOLUMNE BAND OF ME-WUK INDIANS,
FISCAL YEAR ENDED SEPTEMBER 30, 1994 (2/26/99)


99-A-326   TUOLUMNE BAND OF ME-WUK INDIANS,
FISCAL YEAR ENDED SEPTEMBER 30, 1995 (2/26/99)

99-A-327   TUOLUMNE BAND OF ME-WUK INDIANS,
FISCAL YEAR ENDED SEPTEMBER 30, 1996 (2/26/99)

99-A-337   EASTERN BAND
OF CHEROKEE INDIANS,
FISCAL YEAR ENDED
SEPTEMBER 30, 1997
(3/4/99)

99-A-338   SAULT STE.
MARIE TRIBE OF CHIPPEWA INDIANS,
FISCAL YEAR ENDED DECEMBER 31, 1997
(3/4/99)

99-A-339   SALT RIVER
PIMA-MARICOPA INDIAN
COMMUNITY, FISCAL YEAR
ENDED SEPTEMBER 30, 1997
(3/4/99)

99-A-352   BEAR RIVER
BAND OF THE ROHNERVILLE
RANCHERIA, FISCAL YEAR
ENDED SEPTEMBER 30, 1994
(3/11/99)

99-A-389   SAINT REGIS
MOHAWK TRIBE, FISCAL YEAR ENDED
DECEMBER 31, 1997 (3/26/99)

99-A-390   NARRAGANSETT
INDIAN TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1994 (3/26/99)

99-A-391   CONFEDERATED
TRIBES OF THE GOSHUTE
RESERVATION,
FISCAL YEAR ENDED
SEPTEMBER 30, 1996 (3/26/99)

99-A-392   CHIPPEWA CREE
TRIBE, FISCAL YEAR ENDED SEPTEMBER 30, 1997 (3/26/99)

BUREAU OF LAND MANAGEMENT

99-A-293   WALLA WALLA
COUNTY, WASHINGTON,
FISCAL YEAR ENDED
DECEMBER 31, 1996
(2/18/99)

99-A-294   JEFFERSON
COUNTY, WASHINGTON,
FISCAL YEAR ENDED
DECEMBER 31, 1996
(2/18/99)

99-A-296   FERRY COUNTY,
WASHINGTON,
FISCAL YEAR ENDED
DECEMBER 31, 1996 (2/18/99)

BUREAU OF RECLAMATION

99-A-167   PADRE DAM,
FISCAL YEAR ENDED
JUNE 30, 1997 (12/23/98)

99-A-259   NEW MEXICO
HAMMOND CONSERVANCY
DISTRICT, FISCAL YEAR
ENDED DECEMBER 31, 1997
(2/12/99)

99-A-291   GRANT COUNTY, WASHINGTON,
FISCAL YEAR ENDED
DECEMBER 31, 1996
(2/18/99)
INSULAR AREAS

Commonwealth of the Northern Mariana Islands

99-A-355   CNMI PUBLIC
SCHOOL SYSTEM,
FISCAL YEAR ENDED
SEPTEMBER 30, 1995 (3/12/99)

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

Federated States of Micronesia

99-A-98    COLLEGE OF
MICRONESIA LAND GRANT PROGRAMS,
FISCAL YEAR ENDED SEPTEMBER 30, 1997 (11/16/98)

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

99-A-195   COLLEGE OF
MICRONESIA, FEDERATED STATES OF MICRONESIA,
FISCAL YEAR ENDED
SEPTEMBER 30, 1997
(1/15/99)

Guam

99-A-144   GOVERNMENT
OF GUAM, FISCAL YEAR ENDED SEPTEMBER 30, 1997 (12/8/98)

99-A-163   GUAM HUMANITIES COUNCIL,
FISCAL YEAR ENDED OCTOBER 31, 1994 (12/18/98)

99-A-164   GUAM
HUMANITIES COUNCIL,
FISCAL YEAR ENDED OCTOBER 31, 1995 (12/18/98)

99-A-235   GUAM MASS
TRANSIT AUTHORITY, FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (1/29/99)

99-A-343   GUAM HOUSING
AND URBAN RENEWAL
AUTHORITY, FISCAL YEAR
ENDED SEPTEMBER 30, 1997
(3/8/99)

99-A-377   GUAM
HUMANITIES COUNCIL,
FISCAL YEAR ENDED OCTOBER 31, 1997 (3/23/99)

Republic of the Marshall Islands

99-A-0     REPUBLIC OF
THE MARSHALL ISLANDS,
FISCAL YEAR ENDED
SEPTEMBER 30, 1997
(10/1/98) **$20,854,750

Republic of Palau

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

99-A-151   PALAU NATIONAL COMMUNICATIONS
CORPORATION,
FISCAL YEAR ENDED
DECEMBER 31, 1997 (12/11/98)
99-A-333   PALAU
COMMUNITY ACTION AGENCY, FISCAL YEAR ENDED
SEPTEMBER 30, 1996 (3/1/99) **$2,310

U. S. Virgin Islands

99-A-54    VIRGIN ISLANDS
HOUSING AUTHORITY,
3 FISCAL YEARS ENDED SEPTEMBER 30, 1993
(10/28/98)

 99-A-220   UNIVERSITY OF
 THE VIRGIN ISLANDS,
 FISCAL YEAR ENDED
 SEPTEMBER 30, 1996
 (1/21/99)

 99-A-221   UNIVERSITY OF
 THE VIRGIN ISLANDS,
 FISCAL YEAR ENDED
 SEPTEMBER 30, 1995
 (1/21/99)

 99-A-222   UNIVERSITY OF
 THE VIRGIN ISLANDS,
 FISCAL YEAR ENDED
 SEPTEMBER 30, 1994
 (1/21/99)

99-A-223   UNIVERSITY OF THE VIRGIN ISLANDS,
FISCAL YEAR ENDED SEPTEMBER 30, 1993 (1/21/99)

99-A-224   UNIVERSITY OF THE VIRGIN ISLANDS,
FISCAL YEAR ENDED SEPTEMBER 30, 1992 (1/21/99)

NATIONAL PARK SERVICE

99-A-289   GRAYS HARBOR
COUNTY, WASHINGTON,
FISCAL YEAR ENDED
DECEMBER 31, 1996
(2/18/99)

99-A-290   STEUBEN
COUNTY, INDIANA,
FISCAL YEAR ENDED
DECEMBER 31, 1996 (2/18/99)

U.S. FISH AND WILDLIFE SERVICE

99-A-295   CONSERVATION
FUND, A NONPROFIT
CORPORATION,
FISCAL YEAR ENDED
DECEMBER 31, 1997 (2/18/99)

99-A-297   DISTRICT OF
COLUMBIA DEPARTMENT OF CONSUMER AND REGULATORY AFFAIRS,
FISCAL YEAR ENDED SEPTEMBER 30, 1996 (2/18/99)

99-A-298   THURSTON
COUNTY, WASHINGTON,
FISCAL YEAR ENDED
DECEMBER 31, 1996
(2/18/99)

U.S. GEOLOGICAL SURVEY

99-A-288   PIMA
ASSOCIATION OF
GOVERNMENTS,
FISCAL YEAR ENDED JUNE 30, 1997 (2/18/99)

NON-DEPARTMENT OF THE INTERIOR

99-A-79    PUERTO RICO
OFFICE OF YOUTH AFFAIRS,
FISCAL YEAR ENDED JUNE 30, 1997 (11/5/98)

INDIRECT COST PROPOSALS

BUREAU OF INDIAN AFFAIRS

99-P-8     SMITH RIVER
RANCHERIA, FISCAL YEAR ENDED DECEMBER 31, 1998
(10/1/98) *$3,174

99-P-9     QUINAULT
INDIAN NATION,
FISCAL YEAR ENDED
SEPTEMBER 30, 1998 (10/1/98)

99-P-10    PUEBLO OF
POJOAQUE, FISCAL YEAR ENDED SEPTEMBER 30, 1998
(10/8/98)

99-P-11    ENTERPRISE
RANCHERIA OF MAIDU INDIANS OF CALIFORNIA,
FISCAL YEAR ENDED
DECEMBER 31, 1998
(10/8/98)

99-P-19    STONE CHILD
COLLEGE, FISCAL YEAR ENDED SEPTEMBER 30, 1995
(10/13/98) *$15,836

99-P-20    STONE CHILD
COLLEGE, FISCAL YEAR ENDED SEPTEMBER 30, 1996
(10/13/98) *$15,836


99-P-21    STONE CHILD
COLLEGE, FISCAL YEAR ENDED SEPTEMBER 30, 1997
(10/13/98)

99-P-22    STONE CHILD
COLLEGE, FISCAL YEAR ENDED SEPTEMBER 30, 1998
(10/13/98)

99-P-23    LAS VEGAS
PAIUTE TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1998 (10/15/98) *$52,404

99-P-24    NORTH FORK
MONO RANCHERIA,
FISCAL YEAR ENDED
DECEMBER 31, 1997 (10/15/98) *$42,122

99-P-25    NORTH FORK
MONO RANCHERIA,
FISCAL YEAR ENDED
DECEMBER 31, 1998 (10/15/98) *$12,062

99-P-27    SQUAXIN ISLAND TRIBE,
FISCAL YEAR ENDED SEPTEMBER 30, 1997
(10/15/98)

99-P-28    SQUAXIN ISLAND TRIBE,
FISCAL YEAR ENDED SEPTEMBER 30, 1998
(10/15/98) *$6,550

99-P-29    MANZANITA BAND OF MISSION INDIANS,
FISCAL YEAR ENDED DECEMBER 31, 1996 (10/19/98)

99-P-30    MANZANITA BAND OF MISSION INDIANS,
FISCAL YEAR ENDED DECEMBER 31, 1998 (10/19/98)
99-P-31    LAC DU
FLAMBEAU BAND OF LAKE SUPERIOR CHIPPEWA INDIANS,
FISCAL YEAR ENDED SEPTEMBER 30, 1977
(10/19/98)

99-P-32    LAC DU FLAMBEAU
BAND OF LAKE SUPERIOR CHIPPEWA INDIANS,
FISCAL YEAR ENDED SEPTEMBER 30, 1998
(10/20/98)

99-P-33    MINNESOTA
CHIPPEWA TRIBE,
FISCAL YEAR ENDED
SEPTEMBER 30, 1998 (10/19/98)

99-P-34    PENOBSCOT
INDIAN NATION,
FISCAL YEAR ENDED
SEPTEMBER 30, 1998 (10/19/98)

99-P-35    OWENS VALLEY
INDIAN WATER COMMISSION,
FISCAL YEAR ENDED JUNE 30, 1998 (10/19/98)

99-P-36    OWENS VALLEY
INDIAN WATER COMMISSION,
FISCAL YEAR ENDED JUNE 30, 1999 (10/19/98)

99-P-43    RINCON BAND
OF MISSION INDIANS,
FISCAL YEAR ENDED
SEPTEMBER 30, 1998 (10/22/98)

99-P-51    FALLON
PAIUTE-SHOSHONE TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1996
(10/27/98)

99-P-52    FALLON
PAIUTE-SHOSHONE TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1997
(10/27/98)

99-P-53    CATAWBA INDIAN
NATION, FISCAL YEAR ENDED DECEMBER 31, 1998
(10/27/98)

99-P-71    YOMBA SHOSHONE TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1997 (10/29/98) *$14,486

99-P-72    YOMBA SHOSHONE TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1998 10/29/98) *$14,486

99-P-73    ROSEBUD SIOUX
TRIBE, FISCAL YEAR ENDED SEPTEMBER 30, 1997
(10/30/98) *$152,949

99-P-74    ROSEBUD SIOUX
TRIBE, FISCAL YEAR ENDED SEPTEMBER 30,
1998 (10/30/98) *$140,905

99-P-77    LOWER BRULE
SIOUX TRIBE, FISCAL YEAR ENDED SEPTEMBER 30,
1997 (11/4/98) *$14,457

99-P-81    ASSOCIATION OF
VILLAGE COUNCIL
PRESIDENTS, FISCAL YEAR
ENDED DECEMBER 31, 1998 (11/5/98)

99-P-82    PAIUTE INDIAN
TRIBE OF UTAH, FISCAL
YEAR ENDED
DECEMBER 31, 1998 (11/5/98)

99-P-83    ASSOCIATION OF
VILLAGE COUNCIL
PRESIDENTS, FISCAL YEAR
ENDED DECEMBER 31, 1996
(11/5/98)

99-P-94    AROOSTOOK BAND OF MICMACS,
FISCAL YEAR ENDED DECEMBER 31, 1997
(11/10/98)

99-P-96    SPIRIT LAKE
SIOUX TRIBE, FISCAL YEAR ENDED
SEPTEMBER 30, 1998 (11/12/98)

99-P-103   CITIZEN
POTAWATOMI NATION, FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (11/16/98) *$32,507

99-P-104   LEECH LAKE
RESERVATION,
FISCAL YEAR ENDED
SEPTEMBER 30, 1998 (11/17/98)

99-P-105
STOCKBRIDGE-MUNSEE
TRIBE, FISCAL YEAR ENDED SEPTEMBER 30,
1999 (11/18/98)

99-P-119   SALT RIVER
PIMA-MARICOPA INDIAN COMMUNITY,
FISCAL YEAR ENDED SEPTEMBER 30, 1998
(11/20/98)

99-P-120   NOOKSACK
INDIAN TRIBE, FISCAL YEAR ENDED
DECEMBER 31, 1997
(11/20/98) *$53,228

99-P-121   NOOKSACK
INDIAN TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1998
(11/20/98) *$53,228

99-P-122   TURTLE
MOUNTAIN BAND OF CHIPPEWA INDIANS,
FISCAL YEAR ENDED SEPTEMBER 30, 1998
(11/23/98) *$124,077

99-P-125   CHEYENNE RIVER SIOUX TRIBE,
FISCAL YEAR ENDED SEPTEMBER 30, 1997
(11/30/98) *$135,765

99-P-128   KAIBAB BAND
OF PAIUTE INDIANS,
FISCAL YEAR ENDED
DECEMBER 31, 1998 (12/1/98) *$823

99-P-129   WHITE EARTH
RESERVATION,
FISCAL YEAR ENDED
SEPTEMBER 30, 1998
(12/2/98)

99-P-149    TULALIP
TRIBES OF WASHINGTON,
FISCAL YEAR ENDED
DECEMBER 31, 1997
(12/8/98) *$169,921

99-P-150   TRENTON
INDIAN SERVICE AREA,
FISCAL YEAR ENDED
SEPTEMBER 30, 1997 (12/10/98) *$56,672

99-P-152   COQUILLE
INDIAN TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1998 (12/14/98)

99-P-176   PRAIRIE ISLAND
INDIAN COMMUNITY, FISCAL YEAR ENDED
SEPTEMBER 30, 1998 (1/6/99) *$12,735

99-P-177   SAGINAW
CHIPPEWA INDIAN
TRIBE OF MICHIGAN,
FISCAL YEAR ENDED
SEPTEMBER 30, 1998 (1/6/99)

99-P-178   1854 AUTHORITY, FISCAL YEAR ENDED
DECEMBER 31, 1999
(1/6/99) *$25,500

99-P-179   SENECA NATION
OF INDIANS, FISCAL YEAR
ENDED SEPTEMBER 30, 1997
(1/6/99)

99-P-188   SOKAOGON
CHIPPEWA COMMUNITY,
FISCAL YEAR ENDED
SEPTEMBER 30, 1997
(1/11/99) *$128,198

99-P-216   CENTRAL
COUNCIL OF THE TLNGIT-HAIDA
INDIANS OF ALASKA, FISCAL YEAR ENDED
DECEMBER 31, 1995 (1/22/99)

99-P-217   CENTRAL
COUNCIL OF THE TLINGIT-HAIDA
INDIANS OF ALASKA, FISCAL YEAR ENDED
DECEMBER 31, 1997 (1/22/99)

99-P-218   CENTRAL
COUNCIL OF THE
TLINGIT-HAIDA
INDIANS OF ALASKA, FISCAL YEAR ENDED
DECEMBER 31, 1998 (1/22/99)

99-P-225   CENTRAL
COUNCIL OF THE
TLINGIT-HAIDA
INDIANS OF ALASKA, FISCAL YEAR ENDED
DECEMBER 31, 1996 (1/22/99)

99-P-228   SOUTHERN
UTE INDIAN TRIBE,
FISCAL YEAR ENDED
SEPTEMBER 30,1998 (1/25/99) *$5,362

99-P-237   CORTINA INDIAN
RANCHERIA OF WINTUN
INDIANS, FISCAL YEAR
ENDED DECEMBER 31, 1998 (2/4/99)

99-P-238   CORTINA INDIAN
RANCHERIA OF WINTUN INDIANS, FISCAL YEAR
ENDED DECEMBER 31, 1999 (2/4/99)

99-P-239   KASHIA BAND
OF POMO INDIANS,
FISCAL YEAR ENDED
DECEMBER 31, 1999 (2/4/99) *$10,000

99-P-243   YAKUTAT
TLINGIT TRIBE,
FISCAL YEAR ENDED
DECEMBER 31, 1998 (2/4/99) *$13,384

99-P-244   YAKUTAT
TLINGIT TRIBE,
FISCAL YEAR ENDED DECEMBER 31, 1999 (2/4/99) *$6,685

99-P-248   MINNESOTA
CHIPPEWA TRIBE,
FISCAL YEAR ENDED
SEPTEMBER 30, 1999 (2/5/99)

99-P-250   AUGUSTINE BAND OF CAHUILLA MISSION INDIANS,
FISCAL YEAR ENDED
DECEMBER 31, 1999
(2/9/99)

99-P-256   LONE PINE
PAIUTE-SHOSHONE
RESERVATION,
FISCAL YEAR ENDED DECEMBER 31, 1998
(2/10/99)

99-P-257   LONE PINE
PAIUTE-SHOSHONE
RESERVATION,
FISCAL YEAR ENDED
DECEMBER 31, 1999
(2/10/99)

99-P-262   NORTHWEST
INTERTRIBAL COURT SYSTEM,
FISCAL YEAR ENDED SEPTEMBER 30, 1997 (2/11/99)

99-P-263   NORTHWEST
INTERTRIBAL COURT SYSTEM,
FISCAL YEAR ENDED SEPTEMBER 30, 1998 (2/11/99)

99-P-264   NORTHWEST
INTERTRIBAL COURT SYSTEM,
FISCAL YEAR ENDED SEPTEMBER 30, 1999 (2/11/99)

99-P-278   KIALEGEE
TRIBAL TOWN,
FISCAL YEAR ENDED
SEPTEMBER 30, 1998 (2/16/99)

99-P-279   KIALEGEE
TRIBAL TOWN,
FISCAL YEAR ENDED
SEPTEMBER 30, 1999 (2/16/99) *$8,146

99-P-280   YANKTON SIOUX
TRIBE, FISCAL YEAR ENDED DECEMBER 31, 1996 (2/22/99)

99-P-281   YANKTON SIOUX
TRIBE, FISCAL YEAR ENDED DECEMBER 31, 1997
(2/22/99) *$57,947

99-P-282   YANKTON SIOUX
TRIBE, FISCAL YEAR ENDED DECEMBER 31, 1998
(2/22/99) *$57,947

99-P-307   BIG VALLEY
RANCHERIA, FISCAL YEAR
ENDED DECEMBER 31, 1998
(2/22/99)

99-P-310   ANGOON NATIVE
ASSOCIATION OF THE
CENTRAL COUNCIL OF
TLINGIT-HAIDA,
FISCAL YEAR ENDED
DECEMBER 31, 1998 (2/23/99)

99-P-311   ANGOON
COMMUNITY ASSOCIATION,
FISCAL YEAR ENDED
DECEMBER 31, 1999
(2/23/99)

99-P-312   RAMONA BAND OF CAHUILLA MISSION INDIANS,
FISCAL YEAR ENDED DECEMBER 31, 1999
(2/23/99)

 99-P-313   CABAZON BAND
OF MISSION INDIANS,
FISCAL YEAR ENDED
JUNE 30, 1998 (2/23/99)

99-P-328   SAINT REGIS
MOHAWK TRIBE,
FISCAL YEAR ENDED DECEMBER 31, 1999
(2/26/99)

99-P-329   ENTERPRISE
RANCHERIA, FISCAL YEAR
ENDED DECEMBER 31, 1999 (3/1/99)

99-P-330   CHITIMACHA
TRIBE OF LOUISIANA,
FISCAL YEAR ENDED
DECEMBER 31, 1999
(2/26/99)

99-P-331   KOOTENAI TRIBE
OF IDAHO, FISCAL YEAR
ENDED SEPTEMBER 30, 1998
(3/1/99) *$1,526

99-P-332   KOOTENAI TRIBE
OF IDAHO, FISCAL YEAR
ENDED SEPTEMBER 30, 1999 (3/1/99)

99-P-334   GRAND PORTAGE
RESERVATION,
FISCAL YEAR ENDED
DECEMBER 31, 1999 (3/2/99) *$14,665

99-P-335   CADDO TRIBE OF
OKLAHOMA, FISCAL YEAR
ENDED SEPTEMBER 30, 1997 (3/2/99)

99-P-336   REDDING
RANCHERIA, FISCAL YEAR
ENDED DECEMBER 31, 1998 (3/2/99) *$70,000

 99-P-340   PEORIA TRIBE
OF INDIANS OF OKLAHOMA,
FISCAL YEAR ENDED MARCH 31, 1999 (3/3/99)

99-P-341   PEORIA TRIBE
OF INDIANS OF OKLAHOMA,
FISCAL YEAR ENDED MARCH 30, 2000 (3/3/99)

99-P-342   BAY MILLS
COMMUNITY COLLEGE, FISCAL YEAR ENDED
JUNE 30, 1999 (3/5/99) *$1,200

99-P-346   ROBINSON
RANCHERIA CITIZENS
BUSINESS COUNCIL, FISCAL YEAR ENDED
DECEMBER 31, 1998 (3/9/99)

99-P-347   ROBINSON
RANCHERIA CITIZENS
BUSINESS COUNCIL, FISCAL YEAR ENDED
DECEMBER 31, 1999 (3/9/99)

99-P-348   DRY CREEK
RANCHERIA, FISCAL YEAR ENDED DECEMBER 31, 1998
(3/9/99)

99-P-349   DRY CREEK
RANCHERIA OF POMO INDIANS OF CALIFORNIA,
FISCAL YEAR ENDED
DECEMBER 31, 1999
(3/9/99)

 99-P-353   FORT
INDEPENDENCE INDIAN
RESERVATION,
FISCAL YEAR ENDED
DECEMBER 31, 1998 (3/15/99)

99-P-354   FORT
INDEPENDENCE INDIAN
RESERVATION,
FISCAL YEAR ENDED
DECEMBER 31, 1999 (3/15/99)

99-P-357   INTER-TRIBAL
COUNCIL OF MICHIGAN,
INC., FISCAL YEAR ENDED
SEPTEMBER 30, 1999
(3/12/99)

99-P-359   COLORADO RIVER INDIAN TRIBES,
FISCAL YEAR ENDED DECEMBER 31, 1997 (3/15/99) *$33,652

99-P-360   COLORADO RIVER INDIAN TRIBES,
FISCAL YEAR ENDED DECEMBER 31, 1998 (3/15/99) *$93,916

99-P-361   COYOTE VALLEY
BAND OF POMO INDIANS OF CALIFORNIA,
FISCAL YEAR ENDED
DECEMBER 31, 1998
(3/15/99) *$1,567

99-P-362   COYOTE VALLEY
BAND OF POMO INDIANS OF CALIFORNIA,
FISCAL YEAR ENDED
DECEMBER 31, 1999
(3/15/99) *$1,762

99-P-366   REDWOOD VALLEY LITTLE RIVER BAND OF POMO INDIANS,
FISCAL YEAR ENDED DECEMBER 31, 1998
(3/16/99)

99-P-367   BRIDGEPORT
INDIAN COLONY,
FISCAL YEAR ENDED
DECEMBER 31, 1998 (3/16/99)

99-P-368   BRIDGEPORT
INDIAN COLONY,
FISCAL YEAR ENDED
DECEMBER 31, 1999 (3/16/99)

99-P-370   OGLALA LAKOTA
COLLEGE, FISCAL YEAR
ENDED SEPTEMBER 30, 1998 (3/16/99) *$129,873

99-P-373   GREAT LAKES
INTER-TRIBAL COUNCIL,
INC., FISCAL YEAR ENDED
JUNE 30, 1999 (3/17/99)

99-P-378   INDIAN
TOWNSHIP TRIBAL
GOVERNMENT,
FISCAL YEAR ENDED
SEPTEMBER 30, 1995 (3/22/99) *$30,624

99-P-380   CONFEDERATED
TRIBES OF COOS, LOWER
UMPQUA, AND SIUSLAW
INDIANS, FISCAL YEAR
ENDED DECEMBER 31, 1997 (3/22/99)

99-P-382   THE SAMISH
TRIBAL ORGANIZATION,
FISCAL YEAR ENDED
DECEMBER 31, 1998
(3/25/99) *$24,512

99-P-383   THE SAMISH
TRIBAL ORGANIZATION,
FISCAL YEAR ENDED
DECEMBER 31, 1999
(3/25/99)

99-P-384   DEATH VALLEY
TIMBISHA SHOSHONE BAND OF CALIFORNIA,
FISCAL YEAR ENDED DECEMBER 31, 1998 (3/25/99)

99-P-385   DEATH VALLEY TIMBISHA SHOSHONE BAND OF CALIFORNIA
, FISCAL YEAR ENDED
SEPTEMBER 30, 1999
(3/25/99) *$9,312

99-P-388   CHOCTAW NATION OF OKLAHOMA,
FISCAL YEAR ENDED SEPTEMBER 30, 1998
(3/25/99) *$882,677

99-P-397   CAHTO TRIBE
OF LAYTONVILLE RANCHERIA,
FISCAL YEAR ENDED DECEMBER 31, 1999
(3/29/99)

99-P-398   MANCHESTER
BAND OF POMO INDIANS,
FISCAL YEAR ENDED DECEMBER 31, 1999 (3/29/99)

BUREAU OF RECLAMATION

99-P-174   NORTH DAKOTA WATER COMMISSION,
FISCAL YEAR ENDED
JUNE 30, 1999 (1/4/99)

INSULAR AREAS

Republic of Palau

99-P-169   REPUBLIC OF PALAU, INDIRECT COST
PROPOSAL FOR
FISCAL YEAR ENDED
SEPTEMBER 30, 1999
(12/22/98)

U.S. Virgin Islands

99-P-95    DEPARTMENT OF LABOR,
GOVERNMENT OF THE VIRGIN ISLANDS,
3 FISCAL YEARS ENDED SEPTEMBER 30, 1999 (11/10/98)

99-P-369   DEPARTMENT
OF EDUCATION, GOVERNMENT OF THE VIRGIN ISLANDS,
3 FISCAL YEARS ENDED
SEPTEMBER 30, 1999
(3/16/99)

MULTI-OFFICE

99-P-97    MONTANA DEPARTMENT OF NATURAL RESOURCES
AND CONSERVATION, FISCAL YEAR ENDED
JUNE 30, 1999 (11/12/98) *$8,509

99-P-175   UTAH DEPARTMENT OF NATURAL RESOURCES,
DIVISION OF OIL, GAS AND MINING,
FISCAL YEAR ENDED JUNE 30, 1999 (1/4/99)

99-P-196   UTAH
DEPARTMENT OF NATURAL RESOURCES,
GEOLOGICAL SURVEY, FISCAL YEAR ENDED
JUNE 30, 1999 (1/15/99)

99-P-201   MONTANA HISTORICAL SOCIETY,
FISCAL YEAR ENDED
JUNE 30, 1999 (1/20/99)

99-P-249   WASHINGTON DEPARTMENT OF ECOLOGY,
FISCAL YEAR ENDED JUNE 30, 1999 (2/5/99) *$3,417

99-P-251   HAWAII DEPARTMENT OF
LAND AND NATURAL RESOURCES,
FISCAL YEAR ENDED JUNE 30, 1999
(2/9/99) *$4,807

99-P-344  NEVADA CONSERVATION AND NATURAL RESOURCES,
DIVISION OF WILDLIFE, FISCAL YEAR ENDED
JUNE 30, 1997 (3/8/99)

99-P-345   NEVADA CONSERVATION AND NATURAL RESOURCES,
DIVISION OF WILDLIFE, FISCAL YEAR ENDED
JUNE 30, 1998 (3/8/99)

NATIONAL PARK SERVICE

99-P-127    NEW MEXICO DEPARTMENT OF ENERGY,
MINERALS AND NATURAL RESOURCES,
FISCAL YEAR ENDED JUNE 30, 1999 (12/1/98

99-P-170   IOWA DEPARTMENT OF NATURAL RESOURCES,
FISCAL YEAR ENDED
JUNE 30, 1999 (12/29/98)

99-P-171   COLORADO HISTORICAL SOCIETY,
FISCAL YEAR ENDED
JUNE 30, 1999 (12/29/98)

99-P-193   SOUTH CAROLINA DEPARTMENT OF HISTORY AND ARCHIVES,
FISCAL YEAR ENDED JUNE 30, 1999 (1/13/99)

99-P-226    ARKANSAS DEPARTMENT OF PARKS AND TOURISM,
FISCAL YEAR ENDED JUNE 30, 1999 (1/25/99) *$1,587

99-P-229    WYOMING DEPARTMENT OF COMMERCE,
FISCAL YEAR  ENDED JUNE 30, 1999 (1/25/99)

99-P-230    WYOMING DEPARTMENT OF COMMERCE,
FISCAL YEAR ENDED JUNE 30, 2000 (1/25/99)

99-P-234   MICHIGAN
DEPARTMENT OF STATE, FISCAL YEAR ENDED
SEPTEMBER 30, 1999
(1/28/99)

99-P-350   MONTANA DEPARTMENT OF FISH, WILDLIFE AND PARKS,
FISCAL YEAR ENDED
JUNE 30, 1999 (3/9/99) *$27,907

99-P-351   MONTANA DEPARTMENT OF FISH, WILDLIFE AND PARKS,
FISCAL YEAR ENDED
JUNE 30, 2000 (3/9/99)

U.S. FISH AND WILDLIFE SERVICE

99-P-12    LOUISIANA DEPARTMENT OF WILDLIFE AND FISHERIES,
FISCAL YEAR ENDED JUNE 30, 1999 (10/8/98)

99-P-93    MISSISSIPPI
DEPARTMENT OF
ENVIRONMENTAL QUALITY, FISCAL YEAR ENDED JUNE 30, 1999 (11/9/98)

99-P-124   FLORIDA GAME AND FRESH WATER FISH
COMMISSION, FISCAL YEAR ENDED JUNE 30, 1995 (11/27/98)

99-P-190   NORTH
CAROLINA WILDLIFE RESOURCES COMMISSION, FISCAL YEAR ENDED
JUNE 30, 1999 (1/12/99)

99-P-192   INDIANA
DEPARTMENT OF NATURAL RESOURCES, FISCAL YEAR ENDED
JUNE 30, 1998 (1/12/99)

 99-P-194   ARKANSAS GAME AND FISH COMMISSION,
 FISCAL YEAR ENDED JUNE 30, 1999 (1/14/99)

99-P-200   MISSOURI DEPARTMENT OF CONSERVATION,
FISCAL YEAR ENDED
SEPTEMBER 30, 1999 (1/20/99)

99-P-219   FLORIDA GAME AND FRESH WATER FISH
COMMISSION, FISCAL YEAR ENDED JUNE 30, 1996 (1/21/99)

99-P-227   COLORADO DEPARTMENT OF NATURAL RESOURCES,
FISCAL YEAR ENDED
JUNE 30, 1999 (1/25/99) *$3,918

99-P-233   MARYLAND
DEPARTMENT OF NATURAL RESOURCES, FISCAL YEAR ENDED
JUNE 30, 1999 (1/22/99)

99-P-247   SOUTH
CAROLINA DEPARTMENT OF NATURAL RESOURCES, FISCAL YEAR ENDED
JUNE 30, 1999

(2/5/99)

99-P-306   MICHIGAN
DEPARTMENT OF NATURAL RESOURCES,
FISCAL YEAR ENDED SEPTEMBER 30, 1998 (2/19/99)

U.S. GEOLOGICAL SURVEY

99-P-75    WYOMING GEOLOGICAL SURVEY,
FISCAL YEAR ENDED
JUNE 30, 1999 (11/4/98) *$319

99-P-191   GEOLOGICAL
SURVEY OF ALABAMA/STATE
OIL AND GAS BOARD,
FISCAL YEAR ENDED SEPTEMBER 30, 1999
(1/12/99)

Semiannual Report to the Congress:
October 1, 1998 - March 31, 1999

APPENDIX 3

MONETARY IMPACT OF AUDIT ACTIVITIES FROM
OCTOBER 1, 1998, THROUGH MARCH 31, 1999

ACTIVITY*

QUESTIONED COSTS FUNDS TO
BE PUT TO BETTER USE**

REVENUES***

TOTAL
Bureau of Indian
Affairs

$1,660,256

$8,010,817

0

$9,671,073
Bureau of Land Management

0

0

386,452

386,452
Bureau of Reclamation
0
0
17,454,317
17,454,317
Insular Areas: ****
-    Commonwealth of the Northern Mariana Islands

596,151

7,648,371

0

8,244,522
    -    Guam
47,879
21,681
0
69,560
-  Republic of the
Marshall Islands

20,854,750

0

0

20,854,750
-  Republic of Palau
1,032,072
0
0
1,032,072
-    U.S. Virgin Islands
459,205
26,312,897
40,746,088
67,518,190
Minerals Management Service

0

0

2,400,000

2,400,000
Multi-Office
0
16,735
0
16,735
National Park Service
0
28,103
0
28,103
U.S. Fish and Wildlife Service

2,045

1,070,171

0

1,072,216
U.S. Geological Survey
0
319
0
319
Total
$24,652,358
$43,109,094
$60,986,857
$128,748,309
* Costs for audits performed by the Defense Contract Audit Agency are not included.
** Includes monetary impact of indirect cost proposals negotiated.
*** Represents lost or potential additional revenues.
**** Includes monetary impact of non-Federal funds ( see Appendix 4).

APPENDIX 4

NON-FEDERAL FUNDING INCLUDED IN
MONETARY IMPACT OF AUDIT ACTIVITIES
DURING THE 6-MONTH PERIOD ENDED
MARCH 31, 1999

Semiannual Report to the Congress: October 1, 1998 - March 31, 1999
No. 99-I-13 - "On-Call Substitute Teachers, Department of
Education, Government of Guam," dated October 1998.  All of the $21,681
reported as monetary impact represents insular area funds.

No. 99-I-147 - "Management of Federal Grants, Public School
System, Commonwealth of the Northern Mariana Islands," dated December
1998.  All of the $738,597 reported as monetary impact represents
Federal funds.

No. 99-I-148 - "Unemployment Insurance Program, Department of
Labor, Government of the Virgin Islands," dated December 1998.  All of
the $19,137,400 reported as monetary impact represents insular area
funds.

No. 99-I-255 - "Federal Grant Program Travel Activities,
Department of Education, Government of Guam," dated February 1999.  Of
the $47,879 reported as monetary impact, $2,878 represents insular area
funds and $45,001 represents Federal funds.

No. 99-I-261 - "Government Employees Retirement System,
Government of the Virgin Islands," dated March 1999.  All of the $6.3
million reported as monetary impact  represents  insular area funds.

No. 99-I-356 - "Discretionary and Reprogrammed Funds, Office of
the Governor, Commonwealth of the Northern Mariana Islands," dated
March 1999.  All of the $6,909,774 reported as monetary impact
represents insular area funds.

No. 99-I-364 - "Virgin Islands National Guard, Government of the
Virgin Islands," dated March 1999.  Of the $12,897 reported as monetary
impact, $12,265 represents insular area funds and $632 represents
Federal funds.

No. 99-I-365 - "Followup of Recommendations Relating to
Personnel Management Practices, Division of Personnel, Government of
the Virgin Islands," dated March 1999.  All of the $26.3 million
reported as monetary impact represents insular area funds.

No. 99-I-379 - "Administration of Real Property Taxes,
Government of the Virgin Islands," dated March 1999.  All of the
$15,716,888 reported as monetary impact represents insular area funds.

No. 99-I-400 - "Acquisition and Control of Computers, Bureau of
Internal Revenue, Government of the Virgin Islands," dated March 1999.
All of the $51,005 reported as monetary impact represents Federal funds.

Semiannual Report to the Congress: October 1, 1998 - March 31, 1999
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
70
$178,206,569
$1,160,199
B. Which were issued during the reporting period
33
24,652,358
0
Total (A+B)
103
$202,858,927
$1,160,199
C. For which a management decision was made during
the reporting period
32
$3,953,645
0
(i) dollar value of disallowed costs
26
$3,483,553
0
(ii) dollar value of costs not disallowed
8
$470,092
0
D. For which no management decision had been made
by the end of the reporting period
71
$198,905,282
$1,160,199
E. For which no management decision was made
within 6 months of issuance
50
$175,570,484
$1,160,199
* Report totals cannot be reconciled because
some reports have dollar amounts in both the
allowed and disallowed categories.
** Unsupported costs are included in questioned costs.
APPENDIX 5
Table II

INSPECTOR GENERAL AUDIT REPORTS WITH
RECOMMENDATIONS THAT FUNDS BE PUT TO BETTER USE

No. of Reports*

Dollar Value**
A. For which no management decision had
been made by the commencement of the reporting period

36

$269,319,413
B. Which were issued during the reporting period
61
43,109,094***
Total (A+B)
97
$312,428,507
C. For which a management decision was
made during the reporting period

57

 $13,640,559
(i) dollar value of  recommendations
that were agreed to by management

57

$13,540,559***
(ii) dollar value of recommendations
that were not agreed to by management

1

$100,000
D. For which no management decision had
been made by the end of the reporting period

37

$298,787,948
E.  For which no management decision was
made within 6 months of issuance

32

$264,928,251
* 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

13

$70,720,144
B. Which were issued during the reporting period
 6
    60,986,857
      Total (A+B)
19
$131,707,001
C. For which a management decision was
made during the reporting period

  3

$42,805,517
(i) dollar value of  recommendations
     that were agreed to by management

3

$42,805,517
(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

16

$88,901,484
E. For which no management decision was
made within 6 months of issuance


12

$64,098,144

APPENDIX 6

SUMMARY OF AUDIT REPORTS OVER 6 MONTHS OLD
PENDING MANAGEMENT DECISIONS

This listing includes a summary of internal,
contract (except preawards) and grant, and single
audit reports that were over 6 months old on March 31, 1999,
and still pending a management decision.  It provides report
number, title, issue date, number of unresolved
recommendations, and unresolved amount of monetary benefits
identified in the audit report.




Semiannual Report to the Congress: October 1, 1998
- March 31, 1999

INTERNAL AUDITS

BUREAU OF
INDIAN AFFAIRS

98-I-490
PROPOSED SETTLEMENT
FOR UNDERRECOVERY OF
INDIRECT COSTS BY
THE CONFEDERATED
TRIBES
OF THE SILETZ
INDIANS
(6/2/98)
$330,771 UNRESOLVED
(Circumstances
beyond the Bureau's
control have delayed
resolution of the
costs.)

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

97-I-1300
ISSUANCE OF MINERAL
PATENTS, BUREAU OF
LAND MANAGEMENT AND
OFFICE OF THE
SOLICITOR
(9/30/97) 2
RECOMMENDATIONS
UNRESOLVED

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

BUREAU OF
RECLAMATION

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

INSULAR AREAS

American
Samoa

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

98-I-653
LEGISLATIVE
RENOVATION PROJECT,
LEGISLATURE OF
AMERICAN SAMOA,
AMERICAN SAMOA
GOVERNMENT
(8/28/98)
2
RECOMMENDATIONS AND
$757,363 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-1051
FOLLOWUP OF
RECOMMENDATIONS
CONCERNING PERSONNEL
AND PAYROLL
PRACTICES,
LEGISLATIVE BRANCH,
GOVERNMENT OF GUAM
(7/31/97) 1
RECOMMENDATION
UNRESOLVED

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

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

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

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

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

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

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

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

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

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

98-I-669
ADMINISTRATIVE
FUNCTIONS,
TERRITORIAL COURT OF
THE VIRGIN ISLANDS
(9/9/98)
4
RECOMMENDATIONS AND
$200,000 UNRESOLVED

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

98-I-336 GENERAL
CONTROLS OVER
AUTOMATED INFORMATION
SYSTEMS, ROYALTY
MANAGEMENT PROGRAM,
MINERALS MANAGEMENT
SERVICE (3/23/98)
3
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-1304
SERVICEWIDE MEDIA
PROGRAM, NATIONAL
PARK SERVICE
(9/30/97) 5
RECOMMENDATIONS AND
$204,000 UNRESOLVED

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

98-I-389
CONCESSIONER
IMPROVEMENT ACCOUNTS,
NATIONAL PARK SERVICE
(3/31/98)
2
RECOMMENDATIONS AND
$224,800 UNRESOLVED

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

CONTRACT
AND GRANT
AUDITS

BUREAU OF
INDIAN AFFAIRS

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

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

98-E-709 BOMAR,
INC., REQUEST FOR
EQUITABLE ADJUSTMENT
SUBMITTED UNDER
BUREAU OF INDIAN
AFFAIRS CONTRACT
NO. 145CBH002116
(9/30/98) $2,169,615
UNRESOLVED
(Circumstances
beyond the Bureau's
control have delayed
resolution of the
costs.)

BUREAU OF
LAND MANAGEMENT

98-E-555  CODIAK
CONSTRUCTION, REQUEST
FOR EQUITABLE
ADJUSTMENT SUBMITTED
UNDER BUREAU OF LAND
MANAGEMENT CONTRACT
NO.
1422-N670-C96-0046
(7/1/98) $149,241
UNRESOLVED

INSULAR AREAS

Republic of
the Marshall
Islands

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

NATIONAL
PARK SERVICE

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

U.S. FISH
AND WILDLIFE
SERVICE

97-E-100  U.S.
FISH AND WILDLIFE
SERVICE WILDLIFE AND
SPORT FISH
RESTORATION GRANTS
TO CONNECTICUT
FOR
2 FISCAL YEARS
ENDED
JUNE 30, 1995
(10/30/96) 6
RECOMMENDATIONS AND
$1,750,514 UNRESOLVED

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

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

98-E-226 U.S.
FISH AND WILDLIFE
SERVICE FEDERAL AID
GRANTS
TO WASHINGTON
DEPARTMENT OF FISH
AND WILDLIFE FOR
2 FISCAL YEARS
ENDED JUNE 30, 1996
(1/14/98)
11
RECOMMENDATIONS AND
$217,500 UNRESOLVED

98-E-674  U.S.
FISH AND WILDLIFE
SERVICE FEDERAL AID
GRANTS TO WISCONSIN
DEPARTMENT OF NATURAL
RESOURCES FOR 2
FISCAL YEARS ENDED
JUNE 30, 1996
(9/10/98)
13
RECOMMENDATIONS AND
$5,067,771 UNRESOLVED

98-E-681  U.S.
FISH AND WILDLIFE
SERVICE FEDERAL AID
GRANTS TO NEW YORK
DEPARTMENT OF
ENVIRONMENTAL
CONSERVATION FOR
2 FISCAL YEARS
ENDED MARCH 31, 1996
(9/17/98) $2,175,118
UNRESOLVED

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

U.S.
GEOLOGICAL SURVEY

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

SINGLE
AUDITS

BUREAU OF
INDIAN AFFAIRS

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

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) 15
RECOMMENDATIONS AND
$6,087,882 UNRESOLVED

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

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

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

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

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

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

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

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

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

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

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

94-A-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

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

Federated
States of
Micronesia

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  NATIONAL
GOVERNMENT, FISCAL
YEAR ENDED SEPTEMBER
30, 1994 (2/29/96) 19
RECOMMENDATIONS AND
$57,900 UNRESOLVED

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

98-A-386
FEDERATED STATES OF
MICRONESIA NATIONAL
GOVERNMENT, FISCAL
YEAR ENDED SEPTEMBER
30, 1996 (3/31/98)
23
RECOMMENDATIONS AND
$383,920 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  STATE
OF POHNPEI
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

98-A-254
GOVERNMENT
OF GUAM, FISCAL
YEAR ENDED SEPTEMBER
30, 1996 (2/4/98)
46
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, 2 FISCAL YEARS
ENDED SEPTEMBER 30,
1992 (9/28/95) 6
RECOMMENDATIONS
UNRESOLVED

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

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

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

98-A-340  PALAU
COMMUNITY COLLEGE,
FISCAL YEAR ENDED
SEPTEMBER 30, 1996
(3/11/98)
6
RECOMMENDATIONS
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,
2 FISCAL YEARS
ENDED SEPTEMBER 30,
1991 (11/5/92) 4
RECOMMENDATIONS
UNRESOLVED

96-A-1144
GOVERNMENT OF THE
VIRGIN ISLANDS,
2 FISCAL YEARS
ENDED SEPTEMBER 30,
1990 (8/20/96) 16
RECOMMENDATIONS
UNRESOLVED

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

NATIONAL
PARK SERVICE

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

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

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

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-954  NEW
MEXICO DEPARTMENT OF
GAME AND FISH, FISCAL
YEAR ENDED JUNE 30,
1996 (6/19/97) 18
RECOMMENDATIONS AND
$30,740 UNRESOLVED

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

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

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

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

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

APPENDIX 7

SUMMARY OF INTERNAL AUDIT REPORTS OVER 6 MONTHS
OLD PENDING CORRECTIVE ACTION

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

Semiannual Report to the Congress: October 1, 1998
- March 31, 1999

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) 3
RECOMMENDATIONS

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

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

97-I-771
GENERAL CONTROLS
OVER AUTOMATED
INFORMATION SYSTEMS,
OPERATIONS SERVICE
CENTER, BUREAU OF
INDIAN AFFAIRS
(4/30/97) 5
RECOMMENDATIONS

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

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

BUREAU OF
LAND MANAGEMENT

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

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

95-I-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)
6 RECOMMENDATIONS

96-I-1025
NEVADA LAND EXCHANGE
ACTIVITIES, BUREAU
OF LAND MANAGEMENT
(7/15/96) 2
RECOMMENDATIONS

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

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

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

BUREAU OF
RECLAMATION

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) 2
RECOMMENDATIONS

92-I-1151
REVIEW OF THE COST
ALLOCATION FOR THE
CENTRAL ARIZONA
PROJECT (8/17/92) 4
RECOMMENDATIONS (
Final action is
pending outcome of
litigation.)


93-I-577
PROPOSED DEFERRAL OF
NOTICE OF SUBSTANTIAL
COMPLETION OF THE
CENTRAL ARIZONA
PROJECT (2/19/93) 3
RECOMMENDATIONS
(Final action is
pending outcome of
litigation.)

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

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

98-I-258
DETERMINATION OF THE
REIMBURSABILITY OF
ENVIRONMENTAL
ACTIVITIES COSTS
ASSOCIATED WITH GLEN
CANYON DAM BY THE
BUREAU OF RECLAMATION
(2/23/98)
2 RECOMMENDATIONS

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

98-I-623
FOLLOWUP OF MAINFRAME
COMPUTER POLICIES AND
PROCEDURES,
ADMINISTRATIVE
SERVICE CENTER,
BUREAU OF RECLAMATION
(8/20/98)
11
RECOMMENDATIONS

98-I-630   AWARD
AND ADMINISTRATION OF
CONTRACTS FOR THE
PROGRAMMATIC
ENVIRONMENTAL IMPACT
STATEMENT FOR
IMPLEMENTATION OF THE
CENTRAL VALLEY
PROJECT IMPROVEMENT
ACT, BUREAU OF
RECLAMATION (8/31/98)
8 RECOMMENDATIONS

INSULAR AREAS

American
Samoa

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

Commonwealth
of the Northern
Mariana Islands

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

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

Guam

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

98-I-14
PROCUREMENT
ACTIVITIES, PORT
AUTHORITY OF GUAM,
GOVERNMENT OF GUAM
(10/7/97)
1 RECOMMENDATION

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

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

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

Republic of
Palau

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

U.S. Virgin
Islands

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

91-I-1431
FOLLOWUP OF AUDIT OF
THE GOVERNMENT
EMPLOYEES' RETIREMENT
SYSTEM, GOVERNMENT OF
THE VIRGIN ISLANDS
(9/30/91) 1
RECOMMENDATION

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

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

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

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

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

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

MINERALS
MANAGEMENT SERVICE

97-I-1042
ROYALTY MANAGEMENT
PROGRAM'S AUTOMATED
INFORMATION SYSTEMS,
MINERALS MANAGEMENT
SERVICE (7/31/97) 4
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-1267
INSPECTION AND
ENFORCEMENT PROGRAM
AND SELECTED RELATED
ACTIVITIES, BUREAU OF
LAND MANAGEMENT
(9/30/96) 11
RECOMMENDATIONS

97-I-548
ADMINISTRATIVELY
UNCONTROLLABLE
OVERTIME, DEPARTMENT
OF THE INTERIOR
(2/27/97) 2
RECOMMENDATIONS

97-I-1293  VALUE
ENGINEERING PROGRAM,
DEPARTMENT OF THE
INTERIOR (9/29/97)
4 RECOMMENDATIONS

NATIONAL
PARK SERVICE

92-I-204
NATIONAL NATURAL
LANDMARKS PROGRAM
(12/5/91) 2
RECOMMENDATIONS

93-I-1615
RECREATIONAL
ASSISTANCE PROVIDED
TO STATE AND LOCAL
GOVERNMENTS (9/30/93)
1 RECOMMENDATION

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

OFFICE OF
SURFACE MINING
RECLAMATION AND
ENFORCEMENT

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

OFFICE OF
THE SPECIAL
TRUSTEE FOR
AMERICAN INDIANS

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

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

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

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

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

U.S. FISH
AND WILDLIFE
SERVICE

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) 1
RECOMMENDATION

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

97-I-1305
AUTOMATED LAW
ENFORCEMENT SYSTEM,
U.S. FISH AND
WILDLIFE SERVICE
(9/30/97) 5
RECOMMENDATIONS

98-I-224
FINANCIAL ACTIVITIES
OF UNDERCOVER
BUSINESS INV#6806AP,
U.S. FISH AND
WILDLIFE SERVICE
(1/26/98)
2 RECOMMENDATIONS

U.S.
GEOLOGICAL SURVEY

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

Semiannual Report to the Congress: October 1, 1998
- March 31, 1999 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"
P.L.    105-277 Office of National Drug Control Policy
Reauthorization Act of 1998

Administrative Responsibilities

Office of Management and Budget circulars and bulletins:

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

Criminal and Civil Investigative Authorities

Criminal investigative authorities include:

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

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

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

Semiannual Report to the Congress: October 1, 1998 - March 31, 1999
APPENDIX 9

CROSS-REFERENCES TO THE INSPECTOR GENERAL ACT

Page
Inspector General Act, as amended

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

Section 5(a)(1)    Significant Problems,  Abuses, and Deficiencies    5-29

Section 5(a)(2)    Recommendations With Respect to Significant Problems,
5-29
Abuses, and Deficiencies

Section 5(a)(3)    Summary of Audits From Agency's Previous Report on
65-69
Which Corrective Action Has Not Been Completed

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

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

Section 5(a)(6)    List of Audit Reports      31-49

Section 5(a)(7)    Summary of Significant Reports      5-29

Section 5(a)(8)    Statistical Table - Questioned Costs      53

Section 5(a)(9)    Statistical Table - Recommendations That Funds Be    54
Put To Better Use

Section 5(a)(10)    Summary of Audit Reports Issued Before the     56-64
Commencement of the Reporting Period for Which
No Management Decision Has Been Made

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

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

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

*N/A: Not applicable.

GENERAL INFORMATION

Send Requests for Publications to:

U.S. Department of the Interior
Office of Inspector General
1849 C Street, NW
Mail Stop 5341, MIB
Washington, D.C. 20240
(202) 208-4599
Facsimile Number:
(202) 208-4998
World Wide Web Site:
www.oig.doi.gov
HOTLINE
Toll Free Numbers:
1-800-424-5081
TDD 1-800-354-0996
FTS/Commercial Numbers:
(202) 208-5300
TDD (202) 208-2420
U.S. Department of the Interior
Office of Inspector General
1849 C Street, NW
Mail Stop 5341, MIB
Washington, D.C. 20240

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

Sending Written Documents to:
Calling:

Within the Continental United States

Office of Inspector General
1849 C Street, NW
Washington, D.C. 20240
Our 24-hour Telephone HOTLINE
1-800-424-5081 or (202) 208-5300

TDD for hearing impaired
1-800-354-0096 or (202) 208-2420

Outside the Continental United States

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

Eastern Division - Investigations
4040 Fairfax Drive
Suite 303
Arlington, Virginia 22201
(703) 235-9221

North Pacific Region
U.S. Department of the Interior
Office of Inspector General

North Pacific Office
415 Chalan San Antonio
Baltej Pavillion, Suite 306
Tamuning, Guam 96911
(671) 647-6060

U.S. DEPARTMENT OF THE INTERIOR
Office of Inspector General
1849 C Street, N.W.
Washington, D.C.  20240