text: b" Office of\n Inspector General\n U.S. Department of the Interior\nSemiannual Report to the Congress April 2004\n\n\n\n\n Highlights\nPossible ethics violations Investigation clears San Rafael Land\n investigated Klamath River Basin Exchange probe causes\n (page 2) management of changes to DOI policies\n allegations of bowing to and procedures\n political influence (page 6)\n (page 3)\n\x0c Message From the Inspector General\n\n am pleased to present the results and accomplishments of the Office of Inspector General from October 1,\n\nI 2003, through March 31, 2004. During this reporting period, we concluded two high-profile investiga-\n tions into allegations against the Deputy Secretary and the former Solicitor. The results of both investiga-\ntions imputed serious weaknesses to the Department of the Interior (DOI) ethics program. Our investigations\nconcluded that the failure of the DOI ethics program emanates from a fundamentally flawed design, which was\ncrafted over many years by a host of architects. The DOI ethics program has also suffered from years of\nneglect, demise, and compartmentalization, rendering it virtually incapable of effectively serving its established\npurposes. These reports resulted in an opportunity for DOI to make significant changes to its ethics program\nand return it to the position it held more than a decade ago when the Office of Government Ethics cited it as a\nmodel ethics program in Government. Go to narratives\n\n An effective ethics program requires strong centralized leadership bolstered by the robust support of senior\nDOI management. We came to this same conclusion in our review of DOI\xe2\x80\x99s Office for Equal Opportunity\n(OEO) program. We reviewed the OEO program at the request of the Assistant Secretary for Policy, Go to narrative\nManagement, and Budget, who had received complaints by stakeholders following the introduction of a\nproposed restructuring. We determined that the proposed restructuring would not only fail to resolve some of\nthe perceived problems in the OEO program, but might, if implemented, exacerbate them. Ultimately, we\nconcluded that DOI could forego a costly restructuring by implementing a limited number of recommendations\nthat we believe would improve the operation and effectiveness of the OEO program throughout DOI.\n\n I am also pleased to highlight DOI\xe2\x80\x99s actions in response to one of our accomplishments reported in our\nOctober 2003 Semiannual Report. Upon receiving our report on the San Rafael land exchange, the Secretary\nexpanded the charge she had given to the Land Transaction Work Group to include reforms to policies and pro-\ncedures governing legislative land exchanges. We were recently provided the Work Group\xe2\x80\x99s proposed reforms\nand are encouraged, overall, with its progress. Go to narrative\n\n These accomplishments, among others, are representative of our efforts to address concerns that extend\nbeyond individual bureau lines. When our work results in corresponding reforms implemented by DOI, our\nmission to promote excellence, integrity, and accountability in the programs, operations, and management of\nDOI is furthered, and we look forward to new opportunities to accomplish the same.\n\n\n\n\n Earl E. Devaney\n Inspector General\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\x0c\x0c Table of Contents\n\n Statistical Highlights................................................................................................................................ ii\n Organization ........................................................................................................................................... iv\n Mission ................................................................................................................................................... 1\n Top Management Challenges ................................................................................................................. 1\n\n\nSignificant Audit Activities and Investigations\n\n Department of the Interior....................................................................................................................... 2\n Bureau of Indian Affairs.......................................................................................................................... 8\n Office of the Special Trustee for American Indians................................................................................ 16\n Bureau of Land Management.................................................................................................................. 17\n Bureau of Reclamation............................................................................................................................ 19\n National Park Service.............................................................................................................................. 20\n Office of Insular Affairs.......................................................................................................................... 22\n U.S. Fish and Wildlife Service ............................................................................................................... 23\n\n\nAppendixes\n\n 1. Summary of Audit Related Activities From October 1, 2003, Through March 31, 2004.................. 26\n 2. Reports Issued or Processed During the 6-Month Period Ended March 31, 2004............................. 27\n 3. Monetary Impact of Audit Activities From October 1, 2003, Through March 31, 2004................... 45\n 4. Audit Resolution Activities\n Table I......................................................................................46\n Table II.....................................................................................47\n Table III....................................................................................48\n 5. Summary of Audit Reports Over 6 Months Old Pending Management Decisions\n October 1, 2003, Through March 31, 2004.................................................................................49\n 6. Summary of Internal Audit Reports Over 6 Months Old Pending Corrective Action\n October 1, 2003, Through March 31, 2004.................................................................................63\n 7. Summary of Insular Area Reports With Open Recommendations Over 6 Months Old.....................68\n 8. Cross References to the Inspector General Act.................................................................................. 72\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -i-\n\x0cStatistical Highlights\n\n Audits\nReports Issued 47\n Internal Audits 38\n Contracts and Grant Audits 9\n\nSingle Audits Processed 205\n\n\n\n\n Audit Impacts\nTotal Monetary Impacts $107,241,590\n\n Questioned Costs (includes unsupported costs) $17,021,418\n Recommendations That Funds Be Put to Better Use 38,219,271\n Lost or Potential Additional Revenues 52,000,901\n\nInternal Audit Recommendations Made 316\n\nInternal Audit Recommendations Resolved 300\n\n\n\n\n Investigative\nCases Closed 147\n\nNew Cases Opened 173\n\nHotline Complaints/Inquiries Received 71\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -ii-\n\x0c Statistical Highlights\n\n Criminal\nIndictments/Information 20\n\nConvictions 12\nSentencings 17\n Jail 89 months\n Probation 663 months\n Community Service 300 hours\n\nCriminal Judgments/Restitutions $1,423,100\n\nCriminal Matters Referred for Prosecution 12\n\nCriminal Matters Declined 9\n\n\n Civil\nCivil Referrals 1\n\nCivil Recoveries $6 million\n\nCivil Declinations 1\n\n\n Administrative\nPersonnel Actions\n Removals 5\n Downgrades 3\n Suspensions 4\n Resignations 1\n Retirements 2\n Reprimands/Counseling 11\n Reassignments/Transfers 1\n General Policy Actions 9\n Bills for Collection Issued 2\nAdministrative Recoveries/Restitutions $92,738\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -iii-\n\x0cOrganization\n\n\n\n\n Inspector General\n Deputy Inspector General\n\n\n\n\n Associate\n Inspector General Office of\n for Whistleblower General Counsel\n Protection\n\n\n\n\n Assistant Assistant\n Inspector General for Inspector General for\n Investigations Administrative Services\n and Information\n Deputy AIG Management\n Assistant Assistant Deputy AIG\n Inspector General Inspector General for\n for Audits Human Capital\n Management\n Deputy AIG\n\n\n\n Chief\n Information\n Officer\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -iv-\n\x0c Mission and Top Management Challenges\n\n\n Mission\n The mission of the Office of Inspector General is to promote\n excellence, integrity, and accountability in the programs, operations,\n and management of the Department of the Interior.\n\n\n\n\n Responsibilities\n The Office of Inspector General (OIG) is responsible for independently and objectively identifying risks\nand vulnerabilities that directly impact, or could impact, the Department of the Interior\xe2\x80\x99s (DOI) ability to\naccomplish its mission. We are required to keep the Secretary and the Congress fully and currently informed\nabout problems and deficiencies relating to the administration of departmental programs and operations.\nEffective implementation of this mandate addresses the public\xe2\x80\x99s demand for greater accountability and integrity\nin the administration of government programs and operations and the demand for programs that work better,\ncost less, and get the results Americans care about most.\n\n Activities\n The OIG accomplishes its mission by conducting audits, investigations, evaluations, and assessments\nrelating to the programs and operations of DOI. Our activities are tied directly to DOI\xe2\x80\x99s major responsibilities\nand are designed to assist DOI in developing solutions for its most serious management and program chal-\nlenges, most notably cross-cutting or department-wide issues. They are also designed to ensure that we keep\ncritical issues on the \xe2\x80\x9cradar screen\xe2\x80\x9d of key decision-makers. By continually keeping critical issues prominent,\nwe greatly influence and increase the likelihood that desired outcomes and results that benefit the public will\nbe achieved.\n\n\n Department of the Interior\xe2\x80\x99s\n Top Management Challenges\nAs reported in the DOI FY 2003 Report on Accountability:\n\n Financial Management Responsibility to Indians and Insular Areas\n Information Technology Resource Protection and Restoration\n Health, Safety, and Emergency Management Revenue Collection\n Maintenance of Facilities Procurement, Contracts, and Grants\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -1-\n\x0cSignificant Audit Activities and Investigations\n\n\n\n Department of the Interior\n\nDeputy Secretary Investigated for Possible Ethics Violations\n In June 2002, OIG initiated an investigation after receiving information alleging that government contracts\nhad been steered by high-level DOI officials to a company with which DOI Deputy Secretary J. Steven Griles\nhad been associated. Our investigation expanded as additional concerns came to our attention regarding the\nDeputy Secretary \xe2\x80\x93 both through our own efforts and at the requests of DOI Secretary Gale A. Norton and\nSenator Joseph Lieberman.\n\n In addition to investigating these concerns, we completed an assessment of DOI\xe2\x80\x99s processes for ensuring\nthat high-ranking officials comply with ethics recusal agreements. Ultimately, we determined that, following\nyears of neglect, demise, and compartmentalization, the ethics program at DOI had failed its charge.\n\n In the end, our investigation took more than 18 months to complete. We provided our report to the Public\nIntegrity Section of the Criminal Division, U.S. Department of Justice, which agreed that these matters should\nbe referred to the Office of Government Ethics (OGE) for a determination of any ethics violations.\n\n OGE conducted a review and analysis, and suggested that, in most instances, the Deputy Secretary\xe2\x80\x99s con-\nduct did not constitute violations of his ethics agreement or the Standards of Ethical Conduct. However, OGE\nquestioned the Deputy Secretary\xe2\x80\x99s participation in a \xe2\x80\x9cparticular matter involving specific parties\xe2\x80\x9d and his\norganization of a dinner party, but did not opine on them.\n\n The report of investigation was forwarded to the Secretary on March 16, 2004. After reviewing the OGE\nand IG reports, and considering the fact that after two years of investigation OGE was not able to determine\nthat a violation had, in fact, occurred, and that as to the \xe2\x80\x9cparticular matter\xe2\x80\x9d question that the proper legal and\nfactual analysis was that no \xe2\x80\x9cparticular matter involving specific parties\xe2\x80\x9d was involved, the Secretary deter-\nmined that no further action was warranted with regard to the Deputy Secretary. DOI has taken a number of\nsteps to respond to the criticism of the DOI ethics program. Read full report\n\n\nFormer Solicitor Investigated for Possible Ethics Violations\n In response to a request from OGE, we conducted an investigation into allegations against then-Solicitor of\nDOI, William G. Myers, III. The Public Employees for Environmental Responsibility (PEER) and Friends of\nthe Earth (FOE) had complained to OGE that Myers may have violated his ethics agreement and criminal\nconflict-of-interest laws by participating in a series of meetings with former clients and his former law firm.\n\n We investigated the specific meetings questioned, and we discovered and investigated several additional\ncontacts between Myers and his former law firm. We presented the results to the Public Integrity Section of\nthe Criminal Division, U.S. Department of Justice, which agreed we should refer the matter to OGE for a\ndetermination of any potential ethics violations. OGE determined that no ethics violations had occurred.\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -2-\n\x0c Significant Audits Activities and Investigations\n\nCompeting Interests Identified in Klamath River Basin Project\n Our investigation into the Klamath River Basin\n Project found fiercely competing interests among\n the Klamath Tribes, irrigators, fishermen, environ-\n mentalists, and even among opposing federal\n officials relating to the use and/or conservation of\n limited water resources. We also found that these\n interests have highly charged differences of\n opinion concerning what constitutes the best\n scientific and commercial data available, how the\n project should be operated, and how to accommo-\n date specific, diverse, and competing interests.\n Unfortunately, accommodation becomes impracti-\n cable when the competing interests are mutually\nPhoto Courtesy U.S. Fish and Wildlife Service exclusive of one another, as in this instance.\nUpper Klamath, Oregon\n We determined that the administrative process\nfollowed in this matter did not deviate from the norm. Our review of the available documents and the rulings\nof the U.S. District Court for the Northern District of California support the conclusion that DOI had compiled\nthe necessary information to support each decision related to the Klamath Project.\n\n None of the individuals we interviewed \xe2\x80\x93 including the whistleblower \xe2\x80\x93 were able to provide any\ncompetent evidence that DOI utilized suspect scientific data or suppressed information that was contained in\neconomic and scientific reports related to the Klamath Project. To the contrary, the National Research Council\nof the National Academies, in its final report issued October 2003, specifically disagreed with the criticism that\nhad been directed against the federal agencies for using \xe2\x80\x9cjunk science.\xe2\x80\x9d This position is bolstered by the find-\nings of the U.S. District Court for the Northern District of California, which concluded that, in light of the con-\nflicting state of scientific evidence, the decisions were based on the best available science at the time.\n\n Finally, we found no evidence of political influence affecting the decisions pertaining to the water in the\nKlamath Project. Individuals at all levels of the process denied feeling any political pressure to render a\ndecision one way or another. Collectively, these decision-makers described a process of thorough and thought-\nful consideration of all the competing interests and requirements, although they were frustrated by the fact that\ncertain interests and requirements were mutually exclusive. The consistent denial of political influence by\ngovernment officials was corroborated by the view of the outside scientists and one former DOI official, all of\nwhom denied feeling any pressure \xe2\x80\x93 political or otherwise.\n\n The complexity of the issues involved and the ferocity of the debate clearly fueled the flames of suspicion\nand distrust in this matter. Based on the results of our investigation, however, we concluded that DOI\nconducted itself in keeping with the administrative process governing the Klamath Project, that the science and\ninformation utilized supported DOI's decisions, and that no political pressure was perceived by any of the key\nparticipants.\n Read response letter to Senator John F. Kerry\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -3-\n\x0cSignificant Audits Activities and Investigations\n\nBetter Management of Motor Vehicle Fleet Could Save $34 million\n During fiscal year 2002, DOI reported that it sedans, sport utility vehicles, and light-duty trucks\noperated 36,000 vehicles at a cost of approximately that are used for the transportation of people and\n$200 million. The number of vehicles, multiple cargo. These four fleets comprise 82 percent of\nmissions, high cost of fleet operations, and DOI\xe2\x80\x99s total fleet.\ndispersed geographic locations make\nmanaging DOI fleet operations a We estimated that the\nchallenging undertaking. general-purpose fleet uti-\n lization rate was only 56\n Our audit focused percent of the estab-\non the general-purpose lished performance\nvehicles in four of targets. At this rate,\nDOI\xe2\x80\x99s six largest fleets. vehicle underutilization\nGeneral-purpose cost DOI an estimated\nvehicles are typically Photo courtesy Bureau of Land Management $34 million a year.\n\n\nTo effectively manage its fleet and meet the expected performance requirements, DOI needs\nto implement these recommendations:\n\n Empower fleet managers with decision-making authority to control the size and com-\n position of the fleet.\n\n Initiate fleet management information systems that capture and report all necessary\n information, including cost accounting, utilization data, and efficiency measurements.\n\n Create performance measures that are appropriate to the mission of a specific vehicle,\n such as miles per year, days of use, or number of trips per day.\n\n Build baseline authorizations of the number of vehicles needed to meet vehicle\n mission requirements, which will establish fleet size and composition. To build the\n baseline authorizations, DOI needs to prepare a justification for each vehicle in the\n fleet.\n\n Employ a mechanism that provides a constant source of funds for the orderly and\n timely replacement and/or addition of vehicles to the fleet.\n\n\n DOI concurred with our recommendations and has developed a comprehensive and coordinated action plan\nthat, when implemented, should greatly enhance the DOI\xe2\x80\x99s fleet management capabilities.\n\n Read full report\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -4-\n\x0c Significant Audits Activities and Investigations\n\nProposal to Consolidate Office of Equal Opportunity Not Advisable\n In response to a request by the Assistant Secretary\nfor Policy, Management, and Budget, we evaluated a \xe2\x80\x9cDOI has less costly and less\nproposal to restructure and centralize the Office for disruptive alternatives to the\nEqual Opportunity (OEO). The restructure proposed proposed restructure.\xe2\x80\x9d\nto consolidate functions, eliminate duplication, reduce\ncosts, and improve quality and timeliness of services\nto customers. Stakeholders had expressed concerns prevention and early resolution. We concluded DOI\nthat the proposal lacked detail in the areas of funding, has less costly and less disruptive alternatives to the\nstaffing, and responsibility, and that it may represent a proposed restructure.\n\xe2\x80\x9csolution looking for a problem.\xe2\x80\x9d\n We identified several key areas \xe2\x80\x93 leadership,\n We found no evidence to conclude that the whole- organization, and accountability \xe2\x80\x93 that needed\nsale restructuring would accomplish any of its stated improvement, but concluded that this could be accom-\nobjectives. We also discovered that the unexpected plished largely within the existing OEO structure.\nresults of such a restructuring would be severed com- DOI has already undertaken action to implement our\nmunications with stakeholders \xe2\x80\x93 an impediment to suggestions.\n\nDOI Needs to Improve Performance Indicators and Reporting\n DOI\xe2\x80\x99s first strategic goal for fiscal year 2001 was to\nprotect the environment and preserve our nation\xe2\x80\x99s natu-\nral and cultural resources. Our audit found, however,\nthat performance information reported for this goal for\nfiscal year 2001 was inappropriate or incomplete. That\nis, performance indicators did not include all relevant\nbureaus, did not have annual targets, were not under the\ndirect control of federal managers, or were not\noutcome-oriented. We attributed this inadequacy to\nweaknesses in DOI\xe2\x80\x99s strategic planning process.\n\n We also found errors in reported accomplishments,\nwhich we attributed to a lack of data verification and\nweak procedures for collecting and maintaining sup-\nporting documentation. During our review, we noted\nthat DOI was revising its strategic planning model and\ninstituting a new data verification policy.\n\n These actions, DOI\xe2\x80\x99s response to the report, and\nother information subsequently provided resolved the\nreport\xe2\x80\x99s two recommendations.\n Read full report OIG Photo\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -5-\n\x0cSignificant Audits Activities and Investigations\n\nInvestigation Leads to New Land Exchange Policies, Procedures\n An OIG investigation\nof the proposed San Rafael\nLand Exchange, formally\nknown as the 2002\nFederal-Utah State Trust\nLands Consolidation\nAgreement, identified a\nseriously flawed process\nwithin DOI for legislative\nland exchanges. It has\nalso resulted in some\npositive proposed changes\nwithin DOI.\n\n In November 2003,\nSecretary Norton\nannounced the consolida-\ntion of real estate appraisal\nfunctions previously\nperformed by various DOI\nagencies into the newly\nformed Office of Appraisal Photo courtesy U.S. Fish and Wildlife Service\nServices. This newly Desert Tortoise Habitat, St. George, Utah\nformed organization has\nbeen carefully structured to ensure appraiser independence, ensure that appraisals meet recognized professional\nstandards, and enhance the reliability of DOI appraisals.\n\n The Secretary also established an Appraisal Reform Implementation Team. This team has analyzed DOI\npolicies on land exchanges, giving consideration to our recommendation from the San Rafael report. The poli-\ncy changes proposed by the team should, if effectively implemented, resolve the concerns that arose in the\nproposed San Rafael exchange.\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -6-\n\x0c Significant Audit Activities and Investigations\n\nKPMG Issues Unqualified Opinion on DOI Financial Statements\n The independent certified\npublic accounting firm of Material Weaknesses\nKPMG LLP (KPMG), under\ncontract with the OIG, DOI internal control weaknesses continue to be identified:\nrendered an unqualified\nopinion on DOI\xe2\x80\x99s fiscal year Controls Over Property, Plant, and Equipment\n2003 consolidated financial Weaknesses were reported in acquisitions and disposals; reconcilia-\nstatements. KPMG also tion of subsidiary ledgers to general ledgers; inventory of property,\nrendered unqualified land, and land rights; leased property; inventory certification; depre-\nopinions on the financial ciation; and accounting for construction in progress.\nstatements of BLM, the\nNational Park Service (NPS), Financial Reporting Controls\nOffice of Surface Mining Financial reporting controls must be improved to ensure transactions\nReclamation and are promptly and properly recorded for timely and reliable financial\nEnforcement (OSM), U.S. reports.\nFish and Wildlife Service\n(FWS), Departmental Intra-governmental Reconciliation\nOffices, Minerals DOI had not reconciled its non-fiduciary, intra-governmental transac-\nManagement Service tions and balances because its trading partners did not consistently\n(MMS), Bureau of Indian provide information necessary to properly record the transactions.\nAffairs (BIA), and the DOI also did not designate the appropriate trading partner codes for\nBureau of Reclamation certain transactions.\n(BOR). For the U.S.\nGeological Survey (USGS), Trust Fund Management Controls\nKPMG rendered an unquali- DOI procedures and controls were not adequate to ensure Indian\nfied opinion on the balance Trust Fund activities and balances were recorded properly or timely.\nsheet but did not express an\n KPMG also identified 10 critical but less significant control weaknesses.\nopinion on the other\nfinancial statements.\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -7-\n\x0cSignificant Audit Activities and Investigations\n\n\n\n Bureau of Indian Affairs\n\nFour of the Skull Valley Band of Goshutes Charged With Fraud\nThree Goshutes and their attorney are accused of illegally accessing tribal accounts.\n\n Four members of the Skull Valley Band of Goshutes \xe2\x80\x94 including its chairman \xe2\x80\x94 and the attorney repre-\nsenting a faction of the tribe have been charged with federal crimes ranging from making fraudulent statements\nto committing theft and bank fraud. A grand jury returned two separate indictments.\n\n The first charges Tribal Chairman Leon D. Bear of two counts of theft from Indian tribal organizations, one\ncount of theft from federally funded programs, and three counts of fraud and making false statements. Bear is\naccused of paying himself with tribal money through various schemes, and stealing or misapplying more than\n$154,000 in 3 months \xe2\x80\x94 from December 1998 to February 1999.\n\n The other indictment names tribal members Marlinda Moon, Sammy Blackbear, Miranda Wash, and their\nattorney, Duncan Steadman, as defendants. They are charged with one count each of theft from an Indian\ntribal organization and five counts each of bank fraud and aiding and abetting.\n\n The indictment accuses the three Goshutes and Steadman of using a fabricated, notarized certification of\ntribal election to access tribal bank accounts and open new ones. The foursome is accused of opening new\naccounts and transferring nearly $385,000 from other accounts. Prosecutors also accused them of withdrawing\n$250,000 from the tribe\xe2\x80\x99s bank account.\n\n The indictment also alleges the foursome used the document to secure a $45,800\ncheck from Zions Bank, which they deposited into a Wells Fargo Bank\naccount and used for unauthorized purposes. The indictment claims\nSteadman received about $11,000 of that money.\n\n The indictments followed more than 2 years of investigation\nconducted jointly with the U.S. Attorney\xe2\x80\x99s Office, the Federal Bureau of\nInvestigation (FBI), and the Internal Revenue Service (IRS) of alleged\ncorruption within the Goshute Tribe. Trial is pending.\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -8-\n\x0c Significant Audits Activities and Investigations\n\nGuilty Plea in First Federal Case of Tribal Recognition Fraud\n Ronald Roberts, also known as Chief Golden Eagle and/or Sachem, Western Mohegan Tribe and Nation,\npleaded guilty in U.S. District Court 6 days into his trial. He was on trial for submitting false documents to the\ngovernment with his petition for federal recognition of the Western Mohegan Tribe and Nation through the\nBIA. This is the first case of its type to be prosecuted.\n\n In pleading guilty to the charges, Roberts admitted that he presented a \xe2\x80\x9cFirst Amendment Petition for a\nRedress of Grievances from the [Western] Mohegan Tribe and Nation of New York,\xe2\x80\x9d to the President of the\nUnited States and the Secretary of the Interior knowing it contained a false and fraudulent genealogy of the\nRoberts\xe2\x80\x99 family, an altered death certificate for Roberts\xe2\x80\x99 grandfather, and an altered version of the New York\nCensus of 1845. Roberts also admitted that he had used a false social security number in a bankruptcy petition\nfiled in the U.S. Bankruptcy Court in 1996. Roberts entered his guilty plea as the government was concluding\nits case in the trial.\n\n The prosecution contended that Roberts submitted the fraudulent federal recognition documents to enable\nhim to initiate gaming and casino operations in northern New York. The Indian Gaming Regulatory Act dic-\ntates that an Indian tribe cannot operate a gambling facility unless it is first recognized by the federal\ngovernment. The BIA has never acknowledged the Western Mohegans. We initiated our investigation when\nthe BIA\xe2\x80\x99s Branch of Acknowledgement and Research, now the Office of Federal Acknowledgement, identified\nthe questionable materials submitted with the petition and referred the matter to our investigators. We last\nreported on the Roberts case in the April 2003 Semiannual Report.\n\n Roberts is scheduled for sentencing in June 2004, and faces up to 5 years of imprisonment, a $250,000\nfine, or both, and a 3-year period of supervised release to follow any term of imprisonment.\n\n\nFormer Director Arrested on Charges of Theft, Money Laundering\n Maricela Mendoza, former Director, Kickapoo Community Health Services Program, Kickapoo Traditional\nTribe of Texas (KTTT), was indicted by a federal grand jury for theft of federal funds and money laundering.\nThe indictment also contained a Notice of Criminal Forfeiture, in which the government seeks to collect a\n$260,000 monetary judgment.\n\n The indictment alleges that Mendoza stole money from the Kickapoo Community Health Services, which\nis funded by the U.S. Department of Health and Human Services. Kickapoo Community Health Services funds\nare used to pay for medical treatment and medication for tribe members.\n\n This indictment is part of a multiple agency task force. Trial is pending.\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -9-\n\x0cSignificant Audits Activities and Investigations\n\nFormer Housing Authority Director Sentenced for Embezzlement\nShe embezzled more than $420,000, including more than $150,000 in a single year.\n\n Brenda Lou Welsh, former Executive Director of the Keweenaw Bay Ojibwa Housing Authority in Baraga,\nMichigan, was sentenced to 36 months incarceration by U.S. District Court, Western District of Michigan, for\nembezzling nearly $421,000 in federal funds from the Keweenaw Bay Ojibwa Housing Authority. In addition,\nWelsh was sentenced to 3 years of supervised release following her prison term, and she was ordered to pay\nrestitution for the full amount of the embezzled funds.\n\n The Keweenaw Bay Ojibwa Housing Authority provides housing assistance to members of the Keweenaw\nBay Band of Chippewa. Welsh served as the Executive Director from March 1972 until\nJune 2001. Our investigators, with assistance from the FBI and the Department of Housing\nand Urban Development OIG, found that Welsh ran the housing authority with virtually no\noversight by the housing board. She exploited her position to embezzle funds from the\nhousing authority\xe2\x80\x99s cash rent receipts and from several housing authority bank accounts.\nWelsh concealed her fraudulent activities by providing false accounting reports to the\nhousing authority\xe2\x80\x99s bookkeeper and by maintaining exclusive control over the bank\naccount records. As a result, Welsh was able to continuously embezzle funds from\nApril 1992 to June 2001 without being detected, including more than $150,000 in a\nsingle year.\n\n Welsh\xe2\x80\x99s sentencing was the result of a guilty plea by Welsh to a single count of theft of\nfederal program funds. Pursuant to her plea agreement, Welsh is required to fully disclose all\nassets and sources of income, and she must fully cooperate in recovering the embezzled funds.\nPrior to sentencing, Welsh voluntarily reimbursed the housing authority $49,500 from her retirement fund.\n\n\nSantee Sioux Tribe Officials Indicted for Theft; One Pleads Guilty\n Richard Thomas, former Social Services Director, Donald Whipple, former Assistant Director for the\nSantee Sioux Tribe of Nebraska (SST), was indicted Dakota Tiwahe Services Unit of the SST, Santee,\nby a federal grand jury in Omaha, Nebraska, on one Nebraska, was sentenced in the U.S. District Court of\ncount of theft from a program that receives federal Nebraska to 6 months of home confinement and 3\nfunds and one count of theft from an Indian tribal years of supervised release. He was indicted and\norganization. pleaded guilty to charges of theft from an Indian tribal\n organization. Whipple admitted to diverting 24 SST\n Thomas allegedly used a tribal credit card for per- checks totaling nearly $19,000 and negotiating the\nsonal expenses, including making cash withdrawals at checks for cash at two financial institutions.\ncasinos. Thomas paid the credit card charges with\nchecks he allegedly diverted from SST. These checks The Dakota Tiwahe Services Unit is the SST\xe2\x80\x99s\nincluded federal funds received from the BIA through social services department, and receives funding from\na Public Law 93-638 contract. the BIA.\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -10-\n\x0c Significant Audits Activities and Investigations\n\nProcess for Investigating Backgrounds Needs More Improvements\nProcess allows for hiring of unsuitable employees and puts Indian children at risk.\n\n\n Despite recent improvements in Examples of Poor Screening\nhow it performs employee back-\nground investigations, BIA\xe2\x80\x99s pre-\n Inquiry took more than a year to complete\nscreening process still allows for the\n A local law enforcement inquiry, which identified 26\nhiring of potentially unsuitable per-\n offenses, including battery and endangering the welfare\nsons. Further, the process does not\n of a minor, was not completed until 17 months after a\nensure that unsuitable employees are\n home living assistant was hired at a school dormitory in\nterminated in a timely manner.\n New Mexico. This individual was subsequently removed\n We concluded that BIA\xe2\x80\x99s back- from the position. The new process still relies on local\nground investigation system is insuf- school officials to initiate the local law enforcement\nficient to keep Indian children from inquiries.\npotential danger.\n Unsuitable employee worked for 9 months\n BIA agreed with our five A school secretary in New Mexico convicted of voluntary\nrecommendations to improve the manslaughter and aggravated assault had received a\nprocess and took other steps during final unsuitable determination in November 2001, but\nour audit to strengthen its back- remained employed for 9 months until a final\nground screening program. resolution in August 2002.\n Read full report\n\n\nEnhancements to Construction Program Could Improve Safety\n More than 48,000 Native American students In general, BIA has used these funds to replace or\nattend BIA schools. Many of the schools, however, repair schools and improve educational opportunities\nare decaying and deteriorated, impeding learning, and for students. There is more work to do, however, in\nthreatening student the critical area of\nhealth and safety. student safety and\nIn response, the in improving overall\nCongress signifi- program efficiency.\ncantly increased\nfunding to BIA\xe2\x80\x99s For example,\nschool construction BIA needs to make\nprogram, appropri- sure that construc-\nating nearly $680 tion plans meet\nmillion over the safety standards\npast 6 years. before school\n Photo Courtesy DOI\n Indian High School, Arizona\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -11-\n\x0cSignificant Audits Activities and Investigations\n\n construction begins and that newly constructed schools are\n safe before students occupy them.\n\n BIA can improve program efficiency by limiting lump-\n sum and advance payments to contractors and monitoring\n construction progress to prevent delays. BIA also needs\n systems and policies to track program funds and determine\n the best use of savings when construction projects cost less\nPhoto Courtesy DOI than anticipated.\nIndian Boarding School, Arizona Read full report\n\n\n\n\nFunds Used to Administer Education Programs Improperly Managed\n BIA\xe2\x80\x99s Office of Indian Education Programs (OIEP) administers the only national education program for\nAmerican Indians. In carrying out that responsibility, OIEP Central Office used about $23 million to provide\nsupport and services to field offices and schools from July 2001 to September 2002. We found that those\nfunds were not adequately managed.\n\n BIA initiated corrections during the audit and agreed to implement the report\xe2\x80\x99s 12 recommendations.\n\n\n Examples of Mismanagement\n Inadequately planned for expenditures\n The planning was particularly lax when purchasing information technology systems from\n the General Services Administration\xe2\x80\x99s Federal Systems Integration and Management\n Center. From 1995 until our review, OIEP placed orders totaling $12.9 million without\n obligating the amounts until it actually disbursed the funds.\n\n Used emergency contingency funds for non-emergency purposes\n For example, $3.3 million was used to upgrade and modernize the computer infrastructure\n and data communications connectivity of BIA schools and to purchase software.\n\n Acquired goods and services without competition\n Approximately $3.7 million worth of goods and services were obtained without competitive\n bidding. For instance, in 9 of 11 sole-source contracts we reviewed totaling $2.6 million,\n the justifications did not substantiate a need (the unique or urgent nature of the\n acquisition) for the absence of competition.\n Read full report\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -12-\n\x0c Significant Audits Activities and Investigations\n\nBIA Officials Sentenced in \xe2\x80\x9cOperation Card Trix\xe2\x80\x9d Scheme\n Two more BIA officials were sentenced in relation to a scheme\nknown as \xe2\x80\x9cOperation Card Trix\xe2\x80\x9d that resulted in a multi-state\ninvestigation by our office. Edwin St. Clair, a former BIA Facilities\nManagement Branch supervisor at the Wind River Agency in Wyoming,\nand Monte Whalen, a BIA maintenance mechanic at the Pine Ridge\nIndian reservation, pleaded guilty to accepting illegal payments from\nKirm G. Kath, sales representative for West Lite Corporation, in\nexchange for improperly using their government credit cards to pur-\nchase products or services.\n\n St. Clair pleaded guilty in the District of Wyoming to a charge that he accepted an illegal gratuity for his\npurchase of electrical merchandise from Kath. St. Clair made these purchases using his government credit\ncard. St. Clair, who resigned from federal service during this investigation, was subsequently sentenced in\nU.S. District Court of Wyoming to 12 months of probation and ordered to pay a $500 fine.\n\n Whalen pleaded guilty to accepting a gratuity from Kath, and was sentenced in U.S. District Court of South\nDakota to 2 years of probation. He was also ordered to pay $2,315 in restitution and a $500 fine.\nAdministrative action against Whalen is pending.\n\n As reported in our October 2003 Semiannual Report, Kath previously pleaded guilty to related charges for\nhis role in the kickback scheme and was sentenced to serve 6 1/2 years of imprisonment in a separate\ninvestigation in Montana. Members of our investigations and audits divisions were joined in this task force\ninvestigation by the Departments of Health and Human Services and Housing and Urban Development OIGs,\nthe IRS Criminal Investigation Division, and investigators of the U.S. Attorneys Office in Montana.\n\n\n\nFormer BIA Official Sentenced for Demanding and Taking Bribes\n Herman G. Fisher, a former BIA contracting officer\xe2\x80\x99s technical representative, was convicted of demanding,\naccepting, and receiving a $20,000 bribe from a business owner who was providing portable classrooms to the\nBIA through a $5-million contract. Fisher was subsequently sentenced to 15 months of imprisonment, 3 years\nof supervised release, and ordered to pay a $1,000 fine.\n\n As reported in our October 2003 Semiannual Report, Fisher had threatened that he would hold up BIA\npayments for work already done by the contractor, cut off future orders, and terminate the contractor, if he was\nnot paid. Fisher was videotaped demanding and taking the bribes from the businessman at the contractor\xe2\x80\x99s office.\n\n The U.S. Attorney for the District of New Mexico commented that this particular case, which was a joint\ninvestigation with the FBI, was \xe2\x80\x9ca model of cooperation between the agencies involved.\xe2\x80\x9d\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -13-\n\x0cSignificant Audits Activities and Investigations\n\nAsphalt Company Owner Sentenced in Highway Repair Scheme\n Asphalt Supply & Service, Inc. (ASSI) and\n Robert R. Zimmerman, the company\xe2\x80\x99s president,\n were convicted of submitting a false claim and\n two counts of making false statements at the con-\n clusion of an 8-day jury trial in U.S. District\n Court, Billings, Montana.\n\n Zimmerman was sentenced to 18 months of\n imprisonment, 36 months of supervised proba-\n tion, and ordered to jointly pay nearly $164,000\n in restitution with ASSI to the BIA. Zimmerman\n was also ordered to pay a $300 assessment to the\n Victims of Crime Fund.\n\n As we reported in our October 2003\n Semiannual Report, the investigation revealed\n that the company was awarded a $211,000\nPhoto Courtesy Federal Highway Administration\nA highway leading to the Pine Ridge Reservation,\n contract for the supply and delivery of asphalt\nSouth Dakota materials to repair a highway on the Pine Ridge\n Indian reservation.\n\n Due to circumstances beyond the control of the BIA and ASSI, the delivery of the asphalt materials could\nnot be made. Nonetheless, ASSI submitted a claim for reimbursement of the cost of the perishable materials it\nnever procured and justified the claim by presenting altered and fictitious invoices to support its $176,680\nclaim.\n\n The U.S. Attorneys Office, naming Zimmerman, ASSI, Connie Zimmerman, and Interstate Asphalt\nCompany, located in Williston, North Dakota, as defendants, filed a civil complaint, which alleges the defen-\ndants presented a false claim, submitted false statements, and conspired to defraud the government in violation\nof the False Claims Act. The complaint seeks treble damages totaling more than $490,000.\n\n\n\nFormer Accounts Payable Officer Sentenced for Embezzling Funds\n Keo Michael Scott, former accounts payable officer, Wichita and Affiliated Tribes in Anadarko, Oklahoma,\nwas sentenced in U.S. District Court to 6 months of home confinement and 5 years of supervised release. He\nwas also ordered to pay $28,000 in restitution and perform 200 hours of community service. Scott was\nconvicted of embezzling $28,000 from a BIA-funded Indian Higher Education account, a program funded\nthrough a Public Law 93-638 contract, and from a children\xe2\x80\x99s clothing financial account, which is tribally\nfunded.\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -14-\n\x0c Significant Audits Activities and Investigations\n\nJudge, Court Workers Plead Guilty to Conspiracy, Embezzlement\n Three BIA employees who were indicted in September 2003 on charges including conspiracy, embezzlement,\nand making false statements, pleaded guilty and were sentenced. A fourth awaits trial.\n\n The indictments charged Yvette La Floe Falcon, former Chief Court Clerk; Sharon Malaterre, former Chief\nJudge; Stephanie Jay and Angel Poitra, former Court Clerks, Turtle Mountain Band of Chippewa Indian\n(TMBCI), with eight felony violations including conspiracy, embezzlement, and false statements. The violations\nwere related to the theft and embezzlement of TMBCI court fine and restitution payments, theft of travel funds,\nand the creation of false travel documents. The TMBCI Court receives approximately $300,000 in annual operat-\ning revenues from the BIA, based on a Public Law 93-638 contract.\n\n Jay pleaded guilty to theft from an Indian tribal organization, relating to her role in the theft of funds from the\nTMBCI Court, and was sentenced to 2 years of probation and ordered to pay $2,100 in restitution.\n\n Malaterre pleaded guilty to theft from an Indian tribal organization,\nrelating to her role in the theft of funds from the TMBCI Court. Malaterre\nwas sentenced to 30 days of imprisonment, 5 months of home detention, 3\nyears of supervised release, and ordered to pay restitution of about $11,500\nto the TMBCI.\n\n Poitra pleaded guilty to theft from an Indian tribal organization, relating\nto her role in the theft of funds from the TMBCI Court, and was sentenced\nto 2 years of probation and ordered to pay $1,750 restitution to the TMBCI.\n\n Trial is pending for La Floe Falcon.\n\n These convictions were the result of a cooperative investigation\nconducted by our office in conjunction with the Department of Justice OIG.\n\n\nEmployee Pleads Guilty to Charges of Receiving Unauthorized Pay\n Daniel T. Spencer, BIA Irrigation Systems Manager, pleaded guilty in U.S. District Court of Montana to\ncharges of theft of government funds after receiving and spending unearned military pay. Spencer, who was\nalso a Master Sergeant in the U.S. Army Reserves, received orders placing him on active duty. Although the\norders were quickly canceled, Spencer continued to collect the salary from the military and the BIA for 9\nmonths. During that time, more than $36,000 was deposited into Spencer\xe2\x80\x99s bank account by the military based\non presumed earnings of nearly $46,000.\n\n Spencer admitted that he knew his orders were canceled and that money was being deposited into his\naccount; however, he made no effort to return the money or notify officials from the military of the problem.\nInstead, Spencer spent the money. Sentencing is pending.\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -15-\n\x0cSignificant Audits Activities and Investigations\n\nCollege Counselor Pleads Guilty to Stealing Radio Station Money\n Denise Brown Eyes, academic in her capacity as KILI Business\ncounselor at Oglala Lakota College Manager for the payment of vari-\nin Pine Ridge, South Dakota, ous KILI financial obligations,\npleaded guilty in U.S. Federal and altered the payee information\nCourt, District of South Dakota, in order to cash them. Sentencing\nfollowing her indictment for theft. is pending.\nShe was indicted in connection\nwith the embezzlement of nearly KILI radio has annual under-\n$33,000 from KILI Radio Station, writing agreements with the BIA\nwhere she had been employed as a contract/grant schools within Pine\nradio station business manager. Ridge, South Dakota. These fund\n approximately two-thirds of the\n Brown Eyes admitted that radio station\xe2\x80\x99s budget (P.L. 93-\nwhile employed at KILI Radio 638 contracts). The BIA\nStation (Lakota Communications), Wildland Fire Program also has\nshe stole 100 personal money contract agreements with KILI\norders over 13 months. Brown radio to perform various advertis-\nEyes received these money orders ing and promotion services.\n\n\n\n\nOffice of the Special Trustee for American Indians\nFirm Issues Qualified Opinion of Trust Fund Finances Again\n KPMG, an independent certified public accounting firm, issued a qualified opinion on the financial state-\nments of the Office of Special Trustee for American Indians (OST). This is the eighth consecutive time that\nthe statements have been audited under OIG oversight, where weaknesses in DOI\xe2\x80\x99s systems and procedures,\ndisagreements with trustees on account balances, and legal claims against the U.S. government made it imprac-\nticable for the auditors to extend auditing procedures to determine the fairness of trust fund balances.\n\n KPMG identified material weaknesses related to reliance by OST on processing of trust transactions at the\nBIA and unresolved financial reporting issues from current and prior periods. KPMG also identified a\nreportable condition pertaining to internal controls over information technology systems.\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -16-\n\x0c Significant Audit Activities and Investigations\n\n\n\n Bureau of Land Management\n\n\n\n\n Photo Courtesy BLM\n Storage reservoir for water used in production of coalbed methane, a natural gas\n\n\nBLM\xe2\x80\x99s Process to Approve Gas Drilling Permits Compromised\n Large reserves of natural gas on federal lands in the West, particularly in the Powder River Basin in\nWyoming and Montana, are being brought on line to increase energy production. Much of the Basin\xe2\x80\x99s reserve\nis coalbed methane, a natural gas found inside and around coal seams. Water is pumped out of the coal seams\nand brought to the surface, which releases the gas, allowing it to be captured in wells. BLM leases federal\nlands for the exploration and development of gas and approves applications for permits to drill (APDs).\n\n Our review of BLM\xe2\x80\x99s efficiency in approving APDs revealed a process severely compromised by two\nmajor impediments: (1) outdated land-use plans that failed to anticipate the degree of coalbed methane\ndevelopment and (2) a lack of management oversight over the process. The result was a bottlenecked process,\nbacklogged APDs, public dissatisfaction, litigation, delays in natural gas production, and holdups in the pay-\nment of royalties to federal and state governments.\n\n We made eight recommendations to streamline the approval process and assist BLM in removing impedi-\nments to processing APDs in an efficient and environmentally responsible manner. BLM concurred with our\nrecommendations. Read full report\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -17-\n\x0cSignificant Audits Activities and Investigations\n\nFormer BLM Program Analyst Sentenced in Embezzlement Case\n Georgette Aguilar-Dixon, a former Fire Management Program\nAnalyst in BLM\xe2\x80\x99s Carson City, Nevada, office was indicted by\na Federal Grand Jury in Reno, Nevada, on a charge of theft\nof government property. An investigation revealed that\nAguilar-Dixon made excessive charges to unknown\nand unverifiable vendors on her government credit\ncard.\n\n She was sentenced to home confinement\nwith electronic monitoring for a period of 6\nmonths, 3 years of probation, and ordered\nto pay restitution to BLM in the amount\nof $58,122. Aguilar-Dixon was also\nordered to pay half of the cost of the electronic\nmonitoring services and to pay a criminal monetary\npenalty of $100. Aguilar-Dixon resigned from her BLM\nposition in March 2003.\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -18-\n\x0c Significant Audit Activities and Investigations\n\n\n\n Bureau of Reclamation\n\nBOR Faces Challenges to Facilitate Water Transfers in Parts of the West\n\n In some areas of the West, existing supplies of\n water are or will be inadequate to meet demand.\n Explosive population growth and unpredictable and\n prolonged drought pose the potential for major con-\n flicts as farmers, urban areas, and environmental uses\n compete for the same water supplies.\n\n With nearly every major river system in the West\n already heavily developed and the cost of new storage\n increasingly prohibitive, water transfers \xe2\x80\x93 or the con-\n version of water from one use to another \xe2\x80\x93 offer the\n Photo courtesy FWS best opportunities for reallocating limited supplies\n among existing uses and preventing such conflicts.\nRecommendations to BOR\n BOR will be a key player in these transfers. Its\n projects in 17 western states supply about 35 percent\n Based on prior reports, the following of all water delivered in the West. Much of the water\n recommendations were made to BOR: is for agriculture, which is heavily subsidized by the\n Establish a database of projects government. Transfers from agriculture use to urban,\n experiencing or expected to experience or municipal and industrial (M&I), use, in effect,\n reallocate supplies from a subsidized framework to a\n water transfers.\n market-driven one. BOR is expected to recover\n Estimate municipal and industrial demand appropriate costs from M&I water users.\n in major urban markets near BOR water\n projects. Despite two prior OIG reports on M&I cost recov-\n ery, we found that BOR has yet to establish the\n Periodically review projects experiencing process necessary to effectively manage water\n water transfers to verify water use. transfers, in spite of its assurances to the contrary.\n\n Report the lack of process for water We made four recommendations to BOR to\n transfers as a material weakness until a develop such a process, but BOR disagreed with our\n process is implemented. report\xe2\x80\x99s conclusion and recommendations. We have\n referred the report to DOI for resolution.\n Read full report\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -19-\n\x0cSignificant Audit Activities and Investigations\n\n\n\n National Park Service\n\nInformation Technology System Vulnerable Despite Improvements\nNPS has made some improvements recently, but it still lacks a foundation for security.\n\n To support its mission, NPS\nimplemented local area networks in Areas of IT Security Inadequacy\nmost of its approximate 400 offices,\nprogram centers, regions and support The report identified multiple instances of inadequacy in\noffices, and park units throughout the the NPS security program.\nUnited States and the Insular Areas.\n NPS had not adequately empowered personnel to fulfill\n These local area networks connect their assigned IT responsibilities or evaluated\nto 13 regional networks and one NPS- personnel; separated IT duties; included IT security\nwide network. duties and responsibilities in position descriptions;\n mitigated risks of performing IT functions through\n appropriate assignment of position sensitivity levels\n Despite reported improvements, and subsequent background clearances; and ade-\nsuch as establishing an agency Chief quately trained IT personnel to fulfill their duties and\nInformation Officer and implementing responsibilities.\nan Information Technology (IT) asset\nmanagement system, NPS still lacked IT system risks were not sufficiently managed by con-\nthe basic foundation for an effective ducting asset valuations to properly categorize systems\nIT security program necessary to as mission critical, assessing risks, developing system\nensure that issued IT security direc- security plans, and planning for corrective actions.\ntives were consistently practiced.\n NPS had not effectively managed technical and\n physical access controls to safeguard personnel and IT\n NPS agreed with the report\xe2\x80\x99s 18 resources.\nrecommendations to improve its IT\n system security. Changes to operating systems and applications should\n be authorized, tested, and approved.\n Read full report\n NPS has not ensured that IT services could be\n continued in the event of a system failure or disaster.\n\n IT security controls must be implemented throughout\n NPS, including incident response capability and a stan-\n dardized network security infrastructure.\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -20-\n\x0c Significant Audits Activities and Investigations\n\nSt. Croix National Park Needs to Improve Concession Management\n St. Croix National Park officials did not maintain\ncomplete and accurate records to make sure conces-\nsionaires complied with financial and performance\nrequirements and failed to deposit franchise fees on\ntime.\n\n Supporting documentation was unavailable for 25\nof 61 franchise fee payments made by concessionaires\nin fiscal year 2001, and for 22 of 72 payments made\nby concessionaires in fiscal year 2002. In addition,\nwe found that some of the files did not contain\nrequired documentation on insurance, certifications of\nvessel inspections, permits, or annual financial\nreports. Photo Courtesy NPS St. Croix National Park\n\n NPS guidelines require that concessionaires pay a franchise fee of 2 percent of their gross receipts within\n15 days after the end of each month. Although the concessionaires paid the fees punctually, the park officials\nheld the franchise fees an average of 63 days before depositing them in the Federal Reserve. In addition, ade-\nquate internal controls were not implemented because fee-collection guidelines were not followed. We made\nfour recommendations that the Park officials implemented. Read full report\n\n\nContractor Pleads Guilty to Bribing NPS Contracting Official\n Angela Sanchez, a marketing project\nmanager for Southwest Modular Concepts Guilty Pleas in Spinoff Cases\n(SMC) of El Paso, Texas, pleaded guilty to\none count of conspiracy and bribery of a New information led to charges against two\npublic official in U.S. District Court for the Department of Defense contracting officers.\nWestern District of Texas. Harmon\nLorenzo Maddox, the owner of SMC, Jason Brinning, contracting agent, U.S. Air Force\npleaded guilty to one count of conspiracy Pleaded guilty for accepting kickbacks from a prime\nand bribery of a public official. contractor. Sentenced to 3 years probation, ordered to\nSentencing is pending. pay $8,500 in restitution and $100 special\n assessment.\n The guilty pleas stem from a bribe\noffered for a NPS contract to replace David Ahumada, contracting agent, U.S. Army\ntheater seats at the Chamizal National Pleaded guilty to bribery in regard to soliciting kick-\nMemorial in El Paso. Sanchez offered a backs from a prime contractor. Sentencing is pending.\n$4,000 bribe which was paid by Maddox to\na NPS contracting official in exchange for These pleas were the result of a joint effort between our office\nthe NPS contract valued at approximately and the FBI.\n$131,330.\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -21-\n\x0cSignificant Audits Activities and Investigations\n\n\n\nOffice of Insular Affairs\n\nGroup Indicted on Federal Corruption Charges in the Virgin Islands\n Ashley Andrews, a principal of Global Resources Management (GRM); Ohanio Harris, former special\nassistant to the Virgin Islands governor; Alicia Hansen, former Virgin Islands senator; her husband, Esdel\nHansen, former director of utilities for GRM; and Campbell Malone, a certified public accountant who\nprovided professional services to GRM, were indicted on 16 counts of violating federal and territorial statutes,\nincluding conspiracy to violate federal law, wire fraud, program fraud, bribery, fraudulent claims upon the\nVirgin Islands government, and violation of territorial conflict-of-interest statutes.\n\n The indictment stated that the public sewer\nsystem on St. Croix was in a state of disrepair,\nposing severe environmental hazards to the\nresidents and visitors of St. Croix. The public\nsewer system regularly discharged approximately\n1.7 million gallons of raw sewage into the sea and\noverflowed into the streets of St. Croix. The\nsewage contained large amounts of pathogenic\nmicro-organisms that are extremely harmful to\nhumans.\n\n Allegedly, the above-named defendants\nconspired with the objective of corruptly obtain-\ning money for GRM. In order to achieve that\nobjective, the defendants allegedly performed var-\nious tasks on an as-needed basis. According to the indictment, the defendants participated in a scheme that\ninvolved securing a no-bid contract for sewer repair work and generating a fraudulent claim for expenses\nincurred in preparing the contract to repair the St. Croix sewer system.\n\n The DOI, through its Office of Insular Affairs (OIA), has provided the U.S. Virgin Islands Government\napproximately $10 million in federal grants in the past 5 years for the design, construction, and maintenance of\nwastewater and pollution control programs on the U.S. Virgin Islands.\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -22-\n\x0c Significant Audit Activities and Investigations\n\n\n\n\n U.S. Fish and Wildlife Service\n\nFormer FWS Administrative Officer Sentenced in Fraud Case\nInvestigation revealed the administrator had falsely filed for $70,000 in overtime pay.\n\n Samuel Lovato, a former administrative officer with FWS was sentenced in U.S. District Court, Santa Fe,\nNew Mexico, to 6 months of home confinement with electronic monitoring, 5 years of probation, and ordered\nto pay nearly $64,000 in restitution. He was convicted on charges that he submitted false claims totaling more\nthan $70,000 to the FWS.\n\n As reported in our October 2003 Semiannual Report, Lovato, who was employed at the Ecological\nServices Field Office in Albuquerque, New Mexico, pleaded guilty to the charges that he submitted false\nclaims to the FWS. The plea was a result of an investigation that disclosed that Lovato submitted claims\nrequesting payment for overtime hours that he never worked. Specifically, we found that on 71 separate occa-\nsions between January 1998 and June 2001, Lovato falsely claimed to have worked overtime \xe2\x80\x93 for a total of\n2,144 hours. As a result of these claims, Lovato was paid more than $54,000.\n\n Our investigation found that Lovato was responsible for preparing the time and attendance reports for all\nemployees at the New Mexico Ecological Services Field Office, including himself, and therefore was able to\nadd overtime hours to his own report. We also found that he obtained the computer password of the supervisor\nwho approved the reports, and thus was able to approve his own falsified claims.\n\n In addition, the investigation disclosed that Lovato submitted false reimbursement vouchers totaling nearly\n$16,000 to an FWS petty cash fund that he administered. These vouchers were supported by invoices that he\nhad fabricated, or by invoices that he had already submitted for reimbursement.\n\n Shortly after the initiation of the investigation, FWS\n instituted procedures to prevent this type of fraud from\n recurring, including establishing protocols to better safe-\n guard computer passwords and the payroll system. In\n addition, many petty cash funds were eliminated or reduced\n and alternate methods of payment for small purchases and\n miscellaneous expenses were implemented.\n\n Lovato resigned from his FWS position after the\n investigation was initiated.\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -23-\n\x0cSignificant Audit Activities and Investigations\n\nFWS Employee Sentenced for Embezzling More Than $600,000\n U.S. District Court of Southern District of Mississippi sentenced Debra Strickland, FWS administrative\nofficer, to 33 months of imprisonment, for embezzling nearly $638,000 in federal funds from the Lower\nMississippi River Conservation Committee. In addition, Strickland will be required to pay restitution for the\nfull amount of the embezzled funds and serve 5 years of supervised release after her incarceration.\n\n Strickland, who was allowed to open bank accounts for the Lower Mississippi River Conservation\nCommittee, was the only signatory and was not accountable to anyone for these funds. The investigation\nrevealed that Strickland was previously suspended for violations regarding the use of her government credit\ncard, but was still allowed to continue her role as the Committee\xe2\x80\x99s treasurer. The project coordinator never\nreviewed the bank statements or analyzed the Committee\xe2\x80\x99s expenditures. As a result, Strickland was able to\ncontinuously embezzle funds from 1998 to 2003 without being detected, including more than $234,000 in one\nyear alone.\n\n The Lower Mississippi River Conservation Committee\n is a cooperative, nonprofit organization of federal and\n state agencies formed to promote wise use of the natural\n resources of the lower Mississippi River through planning,\n management, information sharing, public education\n advocacy, and research. The majority of the funding for\n the Committee was derived from a $733,000 FWS grant.\n\n\n\n In its Southeast region, FWS has more than $12 million in similar cooperative agreements that may be\nexposed and at risk of similar fraudulent activity. Lack of management oversight and internal control weak-\nnesses contributed to the embezzlement of the FWS funds. Accordingly, our office issued a management advi-\nsory to assist the FWS in preventing and detecting future fraud of this nature and to enhance security of federal\nfunds. Our investigation also prompted FWS to take administrative action against the management responsible\nfor the oversight of Strickland and the Committee\xe2\x80\x99s financial operations.\n\n\n\nAudits of State Grants Find Potential Reductions of $3.2 Million\n Audits of grants that the FWS awarded to states for sport fish and wildlife restoration projects revealed a\npotential savings of more than $3 million. The grants finance up to 75 percent of state-sponsored projects, such\nas developing sites for boating access and acquiring and managing natural habitats. States cover the full cost\nof an approved grant project and then apply to FWS for reimbursement.\n\n During audits of grants in six states and an Insular Area government, we questioned the eligibility for reim-\nbursements of $1,648,980 and identified income of $1,552,802 from grant-supported activities. The income\ncould be used to defray program costs.\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -24-\n\x0c Significant Audits Activities and Investigations\n\n A breakdown of the significant issues disclosed in the audits follows. FWS is working with\n the states to resolve these matters.\n\n The state of Louisiana could not support $97,064 of in-kind\n contributions, charged $52,540 for purchases not related to the\nRead full\nreport\n program, and claimed $17,859 for a project that was not\n completed. Also, the state did not report program income of $479,657\n for revenues earned from the sale of timber, land rentals, alligator har-\n vesting, oil and gas leasing, seismic testing, and granting rights of way.\n\n The state of Indiana claimed $2,230 for a project not covered by the grant and did not report program\nRead full income of $70,042. The state also operated a correctional facility on land purchased with grant funds, which\nreport was inconsistent with the purpose for which the land was originally acquired.\n\n The state of Nebraska could not support in-kind contributions of $11,138 and an expenditure of $1,612. In\nRead full addition, the state did not report program income of $346,872 and did not account for and report as program\nreport income the value of work provided by lessees in lieu of rental payments.\n\n The state of Washington omitted $36,019 in program income from one wildlife grant and failed to report\nRead full\n program income on six interim Financial Status Reports for another wildlife grant, claimed costs as in-kind\nreport contributions for the aquatic education program based on unsupported estimates of volunteer hours, did not\n report regional wildlife managers\xe2\x80\x99 salaries and benefits according to projects actually worked on, and both\n understated and overstated its applicable direct and overhead\n costs on its claims for reimbursement.\n\n The state of Tennessee claimed $350,815 for costs incurred\n outside of project periods and could not support costs of Read full\n $165,141. In addition, the state overstated the number of report\n hunting and fishing license holders. FWS uses the number of\n license holders to determine annual grant funding allocations to\n all states.\n\n The state of Florida claimed ineligible campground construc-\n tion costs of $504,582, charged costs of $179,574 to the wrong\n project, incurred costs of $156,981 outside of a grant\xe2\x80\x99s period of performance, claimed costs of $32,789 that\nRead full were not incurred, and sought reimbursement for costs of $21,585 for awards to volunteers who were ineli-\nreport gible under state law. In addition, we found that the state did not report program income of $620,212, and\n used about a third of a 66,000-acre parcel purchased for a wildlife management area for public recreation.\n\n The government of Guam overcharged for indirect costs by $15,659, obtained reimbursements of $33,703\n in excess of actual costs incurred, and charged $5,708 for ineligible procurements.\nRead full\nreport\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -25-\n\x0cAppendix 1\n\n Summary of Audit and Related Activities\n From October 1, 2003, Through March 31, 2004\n\n AUDITS PERFORMED BY:\n\n OTHER\n FEDERAL NON-FEDERAL\n AUDITORS AUDITORS\n (With Review (With Review and\n and Processing by Processing by\n OIG STAFF OIG Staff) OIG Staff)\n\n Internal, Grant\n and Contract Contract and\n Audits Grant Audits Single Audits TOTAL\n\n\nREPORTS ISSUED TO:\n\n\nDepartment/Office of the Secretary 11 0 2 13\n\nFish and Wildlife and Parks 15 0 17 32\n\nIndian Affairs 6 0 165 171\n\nInsular Affairs 1 0 4 5\n\nLand and Minerals Management 7 0 7 14\n\nWater and Science 5 0 10 15\n\nOther Federal Agencies 2 0 0 2\n\n\n\n\nTOTAL REPORTS ISSUED 47 0 205 252\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -26-\n\x0c Appendix 2\n\n Reports Issued or Processed\n During the 6-Month Period Ended March 31, 2004\nThis listing includes all internal reports (internal audits, advisory reports, assessments, and evaluations),\ncontract and grant audits, and single audit reports issued during the 6-month period ended March 31, 2004. It\nprovides report number, title, issue date, and monetary amounts identified in each report (*Funds To Be Put To\nBetter Use, ** Questioned Cost, *** Unsupported Cost, and **** Lost or Potential Additional Revenues).\n\n\n INTERNAL REPORTS\nBureau of Indian Affairs\n\nW-FL-BIA-0047-2002 School Construction Program, Bureau of Indian Affairs (02/24/2004) *$4,200,000\n\nE-IN-BIA-0069-2003 Independent Auditors' Report on the Bureau of Indian Affairs' Financial\n Statements for Fiscal Years 2003 and 2002 (02/25/2004)\n\nC-IN-BIA-0014-2004 Improvements Needed in the Bureau of Indian Affairs Process for Conducting\n Background Investigations of Indian Education Employees (03/05/2004)\n\nC-IN-BIA-0007-2003 Bureau of Indian Affairs, Office of Indian Education Programs, Central Office\n Management of Administrative Funds (03/30/2004)\n\nBureau of Land Management\n\nC-IN-BLM-0076-2003 Independent Auditors' Report on the Bureau of Land Management's Financial\n Statements for Fiscal Years 2003 and 2002 (12/10/2003)\n\nC-IN-BLM-0021-2004 Management Issues Identified During the Audit of the Bureau of Land\n Management's Fiscal Year 2003 Financial Statements (12/30/2003)\n\nW-IN-BLM-0009-2003 Audit of Oil and Gas Permitting Process, Bureau of Land Management\n (02/13/2004) ****$52,000,000\n\nBureau of Reclamation\n\nW-FL-BOR-0121-2002 Municipal and Industrial Water Transfers, Bureau of Reclamation (11/26/2003)\n\nC-IN-BOR-0077-2003 Independent Auditors' Report on the Bureau of Reclamation's Financial\n Statements for Fiscal Years 2003 and 2002 (12/08/2003)\n\nC-IN-BOR-0022-2004 Management Issues Identified During the Audit of the Bureau of Reclamation's\n Fiscal Year 2003 Financial Statements (12/19/2003)\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -27-\n\x0cAppendix 2\n\nDepartmental Offices\n\nE-IN-DMO-0068-2003 Independent Auditors' Report on the Departmental Offices' Financial Statements\n for Fiscal Years 2003 and 2002 (12/19/2003)\n\nE-IN-DMO-0034-2004 Management Issues Identified During the Audit of the Departmental Offices'\n Fiscal Year 2003 Financial Statements (01/21/2004)\n\nMinerals Management Service\n\nE-IN-MMS-0066-2003 Independent Auditors' Report on the Minerals Management Service's Financial\n Statements for Fiscal Years 2003 and 2002 (12/09/2003)\n\nE-IN-MMS-0036-2004 Management Issues Identified During the Audit of the Minerals Management\n Service's Fiscal Year 2003 Financial Statements (01/07/2004)\n\nMulti-Office Audit\n\nE-IN-MOA-0002-2004-M District of Columbia Water and Sewer Authority Payments for July 1, 2003,\n Through September 30, 2003 (11/06/2003)\n\nX-IN-MOA-0080-2003 Independent Auditors' Report on the U.S. Department of the Interior's Fiscal Year\n 2003 Annual Report on Performance and Accountability (11/28/2003)\n\nX-IN-MOA-0042-2004 Agreed-Upon Procedures for Intragovernmental Activity and Balances for Fiscal\n Year 2003 (02/03/2004)\n\nC-IN-MOA-0042-2003 Fleet Management Operations U.S. Department of the Interior (02/09/2004)\n *$34,019,271\n\nX-IN-MOA-0081-2003 Agreed-Upon Procedures for FACTS I Data Verification for Fiscal Year 2003\n (02/10/2004)\n\nX-IN-MOA-0043-2003 Management Issues Identified During the Audit of the Department of the\n Interior's Fiscal Year 2003 Financial Statements (02/12/2004)\n\nE-IN-MOA-0038-2004 District of Columbia Water and Sewer Authority Payments for October 1, 2003,\n Through December 31, 2003 (02/13/2004)\n\nE-IN-MOA-0097-2003-D \xe2\x80\x9cJoint Ventures: Partners in Stewardship\xe2\x80\x9d Conference Held in Los Angeles,\n California, From November 17 to November 20, 2003 (03/18/2004)\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -28-\n\x0c Appendix 2\n\nMulti-Office Audit\n\nS-IN-MOA-0088-2002 Improvements Needed in Developing and Reporting on GPRA Performance\n Indicators, Department of the Interior (03/31/2004)\n\n\nNational Park Service\n\nE-IN-NPS-0067-2003 Independent Auditors' Report on the National Park Service's Financial Statements\n for Fiscal Years 2003 and 2002 (12/22/2003)\n\nV-IN-NPS-0004-2003-A Concession Management and Fee Collection Operations, St. Croix National Park,\n National Park Service (12/30/2003) ****$901\n\nE-IN-NPS-0037-2004 Management Issues Identified During the Audit of the National Park Service's\n Fiscal Year 2003 Financial Statements (01/07/2004)\n\nE-EV-NPS-0053-2004 Review of the National Park Service Implementation of the General Accounting\n Office Recommendations to Improve Travel Cost Management (03/18/2004)\n\nA-IN-NPS-0074-2003 Improvements Needed in Managing Information Technology System Security,\n National Park Service (03/29/2004)\n\n\nOffice of Surface Mining Reclamation and Enforcement\n\nC-IN-OSM-0079-2003 Independent Auditors' Report on the Office of Surface Mining Reclamation and\n Enforcement's Financial Statements for Fiscal Years 2003 and 2002 (12/09/2003)\n\nC-IN-OSM-0024-2004 Management Issues Identified During the Audit of the Office of Surface Mining\n Reclamation and Enforcement's Fiscal Year 2003 Financial Statements\n (12/30/2003)\n\nOffice of the Special Trustee for American Indians\n\nQ-IN-OST-0075-2003 Independent Auditors' Report on the Tribal and Other Trust Funds and Individual\n Indian Monies Trust Funds Financial Statements for Fiscal Years 2003 and 2002\n Managed by the Office of the Special Trustee for American Indians (12/09/2003)\n\nQ-IN-OST-0025-2004 Management Issues Identified During the Audit of the Office of the Special\n Trustee for American Indians' Fiscal Year 2003 Financial Statements (12/22/2003)\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -29-\n\x0cAppendix 2\n\nU.S. Fish and Wildlife Service\n\nE-EV-FWS-0116-2003 Briefing on U.S. Fish and Wildlife Service Cost Allocation Methodology\n (12/10/2003)\n\nC-IN-FWS-0078-2003 Independent Auditors' Report on the U.S. Fish and Wildlife Service's Financial\n Statements for Fiscal Years 2003 and 2002 (12/22/2003)\n\nC-IN-FWS-0023-2004 Management Issues Identified During the Audit of the U.S. Fish and Wildlife\n Service's Fiscal Year 2003 Financial Statements (12/23/2003)\n\n\nU.S. Geological Survey\n\nE-IN-GSV-0070-2003 Independent Auditors' Report on the U.S. Geological Survey's Balance Sheet for\n Fiscal Year 2003 (12/09/2003)\n\nE-IN-GSV-0035-2004 Management Issues Identified During the Audit of the U.S. Geological Survey's\n Fiscal Year 2003 Balance Sheet (01/07/2004)\n\nU.S. Virgin Islands\n\nV-IN-VIS-0041-2004 Verification of Watch Quota and Jewelry Quota Data for Calendar Year 2003\n Submitted by Firms Located in the U.S. Virgin Islands (03/10/2004)\n\n\n\n CONTRACT AND GRANT AUDITS\n\nU.S. Fish and Wildlife Service\n\nR-GR-FWS-0021-2003 Costs Claimed by the State of Indiana, Department of Natural Resources, Under\n Federal Assistance Grants From the U.S. Fish and Wildlife Service From July 1,\n 2000, Through June 30, 2002 (12/22/2003) **$2,230\n\nR-GR-FWS-0023-2003 Costs Claimed by the State of Louisiana, Department of Wildlife and Fisheries,\n Under Federal Assistance Grants From the U.S. Fish and Wildlife Service From\n July 1, 2000, Through June 30, 2002 (12/22/2003) **$167,463\n\nR-GR-FWS-0027-2003 Costs Claimed by the Tennessee Wildlife Resources Agency, Under Federal\n Assistance Grants From the U.S. Fish and Wildlife Service From July 1, 2000, to\n June 30, 2002 (01/08/2004) **$515,956\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -30-\n\x0c Appendix 2\n\nU.S. Fish and Wildlife Service\n\nR-GR-FWS-0024-2003 Costs Incurred by the State of Nebraska Game and Parks Commission, Under\n Federal Assistance Grants From the U.S. Fish and Wildlife Service From July 1,\n 2000, Through June 30, 2002 (01/09/2004) **$11,138\n\nR-GR-FWS-0020-2003 U.S. Fish and Wildlife Service Federal Assistance Grants Administered by the\n State of Florida Fish and Wildlife Conservation Commission From July 1, 2000,\n Through June 30, 2002 (02/25/2004) **$895,511\n\nR-GR-FWS-0029-2004 U.S. Fish and Wildlife Service Federal Assistance Grants Administered by the\n Government of Guam, Department of Agriculture, Division of Aquatic and\n Wildlife Resources From October 1, 1999, to September 30, 2000 (03/04/2004)\n **$55,070\n\nR-GR-FWS-0029-2003 U.S. Fish and Wildlife Service Federal Assistance Grants Administered by the\n State of Washington, Department of Fish and Wildlife From July 1, 2000,\n Through June 30, 2002 (03/04/2004)\n\n\nFederal Communications Commission\n\nR-GR-FCC-0006-2003 Final Report on Audit of the E-Rate Program at Santa Fe Indian School,\n Incorporated (11/03/2003)\n\nR-GR-FCC-0005-2003 Final Report on Audit of the E-Rate Program at Navajo Preparatory School,\n Incorporated (01/07/2004)\n\n\n\n SINGLE AUDITS\n\nBureau of Indian Affairs\n\n2004-A-003 Thlopthlocco Tribal Town, Fiscal Year Ended September 30, 1999 (10/31/2003)\n **$200,070\n\n2004-A-004 Northway Village Council, Fiscal Year Ended December 31, 2000 (10/31/2003)\n **$11,389\n\n2004-A-005 Three Affiliated Tribes, Fiscal Year Ended September 30, 2001 (10/31/2003)\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -31-\n\x0cAppendix 2\n\nBureau of Indian Affairs\n\nR-SA-BIA-0312-2001 Otoe-Missouria Tribe of Indians, Fiscal Year Ended December 31, 2001\n (10/31/2003) **$40\n\nR-SA-BIA-0411-2001 Santa Ysabel Band of Diegueno Indians, Fiscal Year Ended December 31, 2001\n (10/31/2003)\n\nR-SA-BIA-0592-2001 Eastern Shoshone Tribe of the Wind River Reservation, Fiscal Year Ended\n December 31, 2001 (10/31/2003)\n\nR-SA-BIA-0666-1997 Little River Band of Ottawa Indians, Fiscal Year Ended December 31, 1997\n (10/31/2003)\n\nR-SA-BIA-0517-2000 Wounded Knee District School, Fiscal Year Ended June 30, 2000 (11/03/2003)\n\nR-SA-BIA-0480-2002 Little Singer Community School Board, Incorporated and Little Singer Junior\n High School, Fiscal Year Ended June 30, 2002 (11/03/2003)\n\nR-SA-BIA-0293-2002 Northern Cheyenne Tribal School, Fiscal Year Ended June 30, 2002 (11/03/2003)\n **$18,410\n\nR-SA-BIA-0660-2002 American Indian Graduate Center, Incorporated, Fiscal Year Ended June 30, 2002\n (11/03/2003)\n\nR-SA-BIA-0569-2002 Chief Leschi Schools, Incorporated, Fiscal Year Ended June 30, 2002\n (11/03/2003)\n\nR-SA-BIA-0547-2002 Sicangu Oyate Ho, Incorporated, Fiscal Year Ended June 30, 2002 (11/03/2003)\n\nR-SA-BIA-0636-2002 Mentasta Traditional Council, Fiscal Year Ended September 30, 2002\n (11/03/2003)\n\nR-SA-BIA-0142-2002 Fort Mojave Indian Tribe, Fiscal Year Ended September 30, 2002 (11/03/2003)\n\nR-SA-BIA-0310-2002 Orutsararmuit Native Council, Fiscal Year Ended December 31, 2002\n (11/03/2003)\n\nR-SA-BIA-0306-2002 Ojibwa Indian School, Fiscal Year Ended June 30, 2002 (11/03/2003) **$7,000\n\nR-SA-BIA-0024-2002 Standing Rock Community Grant School, Fiscal Year Ended June 30, 2002\n (11/03/2003)\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -32-\n\x0c Appendix 2\n\nBureau of Indian Affairs\n\nR-SA-BIA-0673-2001 Middletown Rancheria Band of Pomo Indians, Fiscal Year Ended December 31,\n 2001 (11/05/2003)\n\nB-SA-BIA-0087-2004 Oglala Sioux Tribe,Year Ended December 31, 2000 (11/21/2003) **$8,008,843\n\nB-SA-BIA-0062-2004 Omaha Tribe of Nebraska, Fiscal Year Ended September 30, 1998 (11/25/2003)\n **$1,205,402\n\nB-SA-BIA-0065-2004 Ch'ooshgai Community School, Fiscal Year Ended June 30, 2001 (11/26/2003)\n\nB-SA-BIA-0064-2004 Ponca Tribe of Nebraska, Fiscal Year Ended September 30, 2002 (11/26/2003)\n\nB-SA-BIA-0040-2004 Pechanga Band of Luiseno Mission Indians of the Pechanga Indian Reservation,\n Fiscal Year Ended September 30, 2002 (11/26/2003)\n\nB-SA-BIA-0025-2004 Enterprise Rancheria of Maidu Indians of California, Fiscal Year Ended\n December 31, 2002 (11/26/2003)\n\nB-SA-BIA-0061-2004 Pascua Yaqui Tribe of Arizona, Fiscal Year Ended September 30, 2002\n (11/26/2003)\n\nB-SA-BIA-0075-2004 College of the Menominee Nation, Fiscal Year Ended June 30, 2002 (11/26/2003)\n\nB-SA-BIA-0006-2004 Lower Sioux Indian Community, Fiscal Year Ended September 30, 2002\n (11/26/2003)\n\nB-SA-BIA-0014-2004 Southern Ute Indian Tribe, Fiscal Year Ended September 30, 2002 (11/26/2003)\n\nB-SA-BIA-0047-2004 Redding Rancheria, Fiscal Year Ended December 31, 2002 (11/26/2003)\n\nB-SA-BIA-0058-2004 Paiute-Shoshone Indians of the Bishop Community of the Bishop Colony, Fiscal\n Year Ended December 31, 2001 (11/26/2003)\n\nB-SA-BIA-0053-2004 Turtle Mountain Band of Chippewa Indians, Fiscal Year Ended September 30,\n 2002 (11/26/2003) **$213,659\n\nB-SA-BIA-0016-2004 Huron Potawatomi, Incorporated, Fiscal Year Ended December 31, 2002\n (11/28/2003)\n\nB-SA-BIA-0041-2004 Flandreau Santee Sioux Tribe, Fiscal Year Ended December 31, 2002\n (12/01/2003)\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -33-\n\x0cAppendix 2\n\nBureau of Indian Affairs\n\nB-SA-BIA-0032-2004 Yavapai-Apache Nation, Fiscal Year Ended December 31, 2002 (12/01/2003)\n\nB-SA-BIA-0039-2004 Nazlini Community School, Incorporated and Nazlini Community Junior High\n School, Fiscal Year Ended June 30, 2002 (12/04/2003)\n\nB-SA-BIA-0082-2004 Bay Mills Indian Community, Fiscal Year Ended December 31, 2002\n (12/04/2003)\n\nB-SA-BIA-0037-2004 Twenty-Nine Palms Band of Mission Indians, Fiscal Year Ended December 31,\n 2002 (12/04/2003)\n\nB-SA-BIA-0009-2004 Oglala Sioux Tribal Department of Public Safety, Fiscal Year Ended\n September 30, 2001 (12/09/2003) **$5,490\n\nB-SA-BIA-0036-2004 Red Cliff Band of Lake Superior Chippewa, Fiscal Year Ended September 30,\n 2002 (12/09/2003) **$4,010\n\nB-SA-BIA-0048-2004 Poarch Band of Creek Indians, Fiscal Year Ended December 31, 2002\n (12/10/2003)\n\nB-SA-BIA-0056-2004 Little Wound School Board, Incorporated, Fiscal Year Ended June 30, 2002\n (12/17/2003)\n\nB-SA-BIA-0020-2004 Native Village of Unalakleet, Fiscal Year Ended September 30, 2002 (12/17/2003)\n\nB-SA-BIA-0045-2004 Rosebud Sioux Tribe, Fiscal Year Ended September 30, 2001 (12/17/2003)\n\nB-SA-BIA-0008-2004 Saint Regis Mohawk Tribe, Fiscal Year Ended December 31, 2001 (12/19/2003)\n\nB-SA-BIA-0096-2004 Kaibab Band of Paiute Indians, Fiscal Year Ended December 31, 2002\n (12/19/2003)\n\nB-SA-BIA-0110-2004 Kaw Nation of Oklahoma, Fiscal Year Ended December 31, 2002 (12/19/2003)\n\nB-SA-BIA-0002-2004 Standing Rock Sioux Tribe, Fiscal Year Ended September 30, 2002 (12/19/2003)\n\nB-SA-BIA-0033-2004 Gila River Indian Community, Fiscal Year Ended September 30, 2002\n (12/19/2003)\n\nB-SA-BIA-0095-2004 Augustine Band of Cahuilla Mission Indians, Fiscal Year Ended December 31,\n 2002 (12/19/2003)\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -34-\n\x0c Appendix 2\n\nBureau of Indian Affairs\n\nB-SA-BIA-0063-2004 Standing Rock Sioux Tribe, Fiscal Year Ended September 30, 2001 (12/19/2003)\n\nB-SA-BIA-0022-2004 Yavapai-Prescott Indian Tribe, Fiscal Year Ended December 31, 2002\n (12/19/2003)\n\nB-SA-BIA-0007-2004 Lytton Band of Pomo Indians, Fiscal Year Ended December 31, 2001\n (12/19/2003)\n\nB-SA-BIA-0057-2004 Oglala Lakota College, Fiscal Year Ended September 30, 2002 (12/19/2003)\n **$3,199\n\nB-SA-BIA-0038-2004 Cuyapaipe Band of Mission Indians, Fiscal Year Ended December 31, 2002\n (12/19/2003)\n\nB-SA-BIA-0043-2004 Ch'ooshgai Community School, Fiscal Year Ended June 30, 2002 (12/19/2003)\n\nB-SA-BIA-0015-2004 Cher-Ae Heights Indian Community of Trinidad Rancheria, Fiscal Year Ended\n December 31, 2002 (12/19/2003)\n\nB-SA-BIA-0077-2004 North Fork Mono Rancheria, Fiscal Year Ended September 30, 2002\n (12/19/2003)\n\nB-SA-BIA-0111-2004 Sac and Fox Nation, Fiscal Year Ended September 30, 2002 (12/20/2003)\n\nB-SA-BIA-0035-2004 Oglala Sioux Tribal Department of Public Safety, Fiscal Year Ended\n September 30, 2002 (12/22/2003)\n\nB-SA-BIA-0059-2004 Pyramid Lake Paiute Tribe, Fiscal Year Ended December 31, 2001 (12/30/2003)\n\nB-SA-BIA-0021-2004 St. Michaels Association for Special Education, Incorporated, Fiscal Year Ended\n September 30, 2002 (12/30/2003)\n\nB-SA-BIA-0010-2004 San Carlos Apache Tribe, Fiscal Year Ended September 30, 2002 (12/31/2003)\n\nB-SA-BIA-0072-2004 Tonto-Apache Tribe, Fiscal Year Ended December 31, 1999 (12/31/2003)\n\nB-SA-BIA-0011-2004 Las Vegas Paiute Tribe, Fiscal Year Ended December 31, 2002 (12/31/2003)\n\nB-SA-BIA-0001-2004 National Iron Workers Training Program for American Indians, Incorporated,\n Fiscal Year Ended September 30, 2002 (12/31/2003) **$33,276\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -35-\n\x0cAppendix 2\n\nBureau of Indian Affairs\n\nB-SA-BIA-0078-2004 Jamestown S'Klallam Indian Tribe, Fiscal Year Ended September 30, 2002\n (12/31/2003)\n\nB-SA-BIA-0004-2004 Puyallup Tribe of Indians, Fiscal Year Ended September 30, 1999 (01/05/2004)\n\nB-SA-BIA-0094-2004 Chippewa Cree Tribe, Fiscal Year Ended September 30, 2002 (01/05/2004)\n **$25,904\n\nB-SA-BIA-0023-2004 Tohono O'odham Nation, Fiscal Year Ended September 30, 2002 (01/05/2004)\n\nB-SA-BIA-0097-2004 Resighini Rancheria, Fiscal Year Ended December 31, 2002 (01/05/2004)\n\nB-SA-BIA-0108-2004 Kin Dah Lichi'i Olta', Fiscal Year Ended June 30, 2001 (01/05/2004) **$190,836\n\nB-SA-BIA-0042-2004 Jicarilla Apache Nation, Fiscal Year Ended December 31, 2002 (01/05/2004)\n **$996,240\n\nB-SA-BIA-0109-2004 Pueblo of Tesuque, Fiscal Year Ended December 31, 2002 (01/05/2004)\n\nB-SA-BIA-0117-2004 Makah Tribal Council, Fiscal Year Ended December 31, 2002 (01/07/2004)\n\nB-SA-BIA-0118-2004 Developing Innovations in Navajo Education, Incorporated, Fiscal Year Ended\n December 31, 2002 (01/07/2004)\n\nB-SA-BIA-0129-2004 Pit River Tribe, Fiscal Year Ended December 31, 2002 (01/07/2004)\n\nB-SA-BIA-0127-2004 Big Pine Paiute Tribe of the Owens Valley, Fiscal Year Ended December 31,\n 2002 (01/07/2004)\n\nB-SA-BIA-0131-2004 Tonto-Apache Tribe, Fiscal Year Ended December 31, 2000 (01/09/2004)\n\nB-SA-BIA-0067-2004 Otoe-Missouria Tribe of Indians, Fiscal Year Ended December 31, 2000\n (01/09/2004)\n\nB-SA-BIA-0073-2004 Wingate Board of Education, Inc., Fiscal Year Ended June 30, 2002 (01/09/2004)\n **$369,235\n\nB-SA-BIA-0114-2004 Yurok Tribe, Fiscal Year Ended September 30, 2002 (01/09/2004) **$906,673\n\nB-SA-BIA-0084-2004 Stockbridge-Munsee Community, Fiscal Year Ended September 30, 2002\n (01/12/2004)\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -36-\n\x0c Appendix 2\n\nBureau of Indian Affairs\n\nB-SA-BIA-0104-2004 Pueblo de San Ildefonso, Fiscal Year Ended December 31, 2002 (01/12/2004)\n\nB-SA-BIA-0018-2004 Mooretown Rancheria, Fiscal Year Ended December 31, 2002 (01/13/2004)\n\nB-SA-BIA-0092-2004 Rough Rock School Board, Incorporated, Fiscal Year Ended June 30, 2001\n (01/16/2004)\n\nB-SA-BIA-0085-2004 Fort McDowell Yavapai Nation, Fiscal Year Ended September 30, 2002\n (01/20/2004)\n\nB-SA-BIA-0086-2004 Fond du Lac Reservation, Fiscal Year Ended September 30, 2002 (01/20/2004)\n\nB-SA-BIA-0003-2004 Mississippi Band of Choctaw Indians, Fiscal Year Ended September 30, 2002\n (01/20/2004)\n\nB-SA-BIA-0139-2004 Crow Tribe of Indians, Fiscal Year Ended September 30, 2002 (01/22/2004)\n\nB-SA-BIA-0159-2004 Confederated Tribes of the Chehalis Reservation, Year Ended December 31, 2001\n (01/20/2004)\n\nB-SA-BIA-0167-2004 Confederated Tribes of the Grand Ronde Community of Oregon, Year Ended\n December 31, 2002 (01/22/2004)\n\nB-SA-BIA-0169-2004 Aroostook Band of Micmacs, Year Ended December 31, 2002 (01/22/2004)\n\nB-SA-BIA-0013-2004 Fort Belknap Indian Community, Fiscal Year Ended September 30, 2002\n (01/22/2004)\n\nB-SA-BIA-0130-2004 Central Council Tlingit & Haida Indian Tribes of Alaska, Fiscal Year Ended\n December 31, 2002 (01/23/2004)\n\nB-SA-BIA-0134-2004 Native Village of Unalakleet, Fiscal Year Ended September 30, 2001 (01/23/2004)\n\nB-SA-BIA-0123-2004 Agua Caliente Band of Cahuilla Indians, Special Revenue, Fiscal Year Ended\n September 30, 2002 (01/23/2004) **$140,116\n\nB-SA-BIA-0160-2004 Northwest Indian College, Year Ended June 30, 2002 (01/23/2004)\n\nB-SA-BIA-0116-2004 San Juan Pueblo, Fiscal Year Ended December 31, 2002 (01/23/2004)\n\nB-SA-BIA-0066-2004 Hoopa Valley Tribe, Fiscal Year Ended September 30, 2002 (01/23/2004)\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -37-\n\x0cAppendix 2\n\nBureau of Indian Affairs\n\nB-SA-BIA-0112-2004 Burns-Paiute Tribe, Fiscal Year Ended December 31, 2002 (01/23/2004)\n\nB-SA-BIA-0105-2004 Tunica-Biloxi Tribe, Fiscal Year Ended December 31, 2002 (01/23/2004)\n\nB-SA-BIA-0164-2004 Ottawa Tribe of Oklahoma, Fiscal Year Ended September 30, 2002 (01/23/2004)\n **$293,776\n\nB-SA-BIA-0125-2004 Otoe-Missouria Tribe of Indians, Fiscal Year Ended December 31, 2002\n (01/23/2004)\n\nB-SA-BIA-0069-2004 Big Pine Paiute Tribe of the Owens Valley, Fiscal Year Ended December 31,\n 2000 (01/26/2004)\n\nB-SA-BIA-0060-2004 Rock Creek Grant School, Fiscal Year Ended June 30, 2002 (03/04/2004)\n **$43,395\n\nB-SA-BIA-0122-2004 Chickaloon Village Traditional Council, Fiscal Year Ended September 30, 2002\n (03/04/2004)\n\nB-SA-BIA-0154-2004 Swinomish Indian Tribal Community, Year Ended December 31, 2002\n (03/04/2004)\n\nB-SA-BIA-0120-2004 Lummi Indian Business Council, Fiscal Year Ended December 31, 2002\n (03/04/2004)\n\nB-SA-BIA-0150-2004 MNI Sose Intertribal Water Rights Coalition, Year Ended December 31, 2001\n (03/04/2004)\n\nB-SA-BIA-0157-2004 Cheyenne River Sioux Tribe, Fiscal Year Ended September 30, 2002\n (03/04/2004)\n\nB-SA-BIA-0136-2004 Joint Tribal Council of the Passamauquoddy Tribe, Fiscal Year Ended\n September 30, 2001 (03/04/2004)\n\nB-SA-BIA-0146-2004 Pueblo of Zia, Year Ended December 31, 2002 (03/04/2004)\n\nB-SA-BIA-0145-2004 Aleut Community of St. Paul, Fiscal Year Ended September 30, 2001 (03/05/2004)\n\nB-SA-BIA-0163-2004 Native Village of Port Heiden, Fiscal Year Ended September 30, 2002\n (03/05/2004) **$38,000\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -38-\n\x0c Appendix 2\n\nBureau of Indian Affairs\n\nB-SA-BIA-0128-2004 Chenega IRA Council, Fiscal Year Ended December 31, 2002 (03/05/2004)\n\nB-SA-BIA-0019-2004 Native Village of Gambell, Fiscal Year Ended December 31, 2002 (03/05/2004)\n **$352,109\n\nB-SA-BIA-0026-2004 Native Village of Afognak, Fiscal Year Ended December 31, 2002 (03/05/2004)\n\nB-SA-BIA-0005-2004 Mille Lacs Band of Chippewa Indians, Fiscal Year Ended September 30, 2001\n (03/05/2004)\n\nB-SA-BIA-0012-2004 Leech Lake Band of Ojibwe, Fiscal Year Ended June 30, 2002 (03/05/2004)\n **$9,999\n\nB-SA-BIA-0124-2004 Pueblo of Acoma, Fiscal Year Ended December 31, 2002 (03/05/2004)\n\nB-SA-BIA-0144-2004 Emmonak Tribal Council, Year Ended December 31, 2002 (03/05/2004)\n **$27,783\n\nB-SA-BIA-0107-2004 Havasupai Tribe, Fiscal Year Ended September 20, 2001 (03/05/2004) **$7,935\n\nB-SA-BIA-0161-2004 Quileute Tribe, Fiscal Year Ended September 30, 2002 (03/05/2004)\n\nB-SA-BIA-0141-2004 Omaha Tribe of Nebraska, Fiscal Year Ended September 30, 2001 (03/05/2004)\n **$21,219\n\nB-SA-BIA-0074-2004 Pilot Point Traditional Council, Fiscal Year Ended September 30, 2002\n (03/05/2004)\n\nB-SA-BIA-0113-2004 Big Sandy Rancheria, Fiscal Year Ended December 31, 2002 (03/05/2004)\n **$1,560\n\nB-SA-BIA-0140-2004 Big Pine Paiute Tribe of the Owens Valley, Year Ended December 31, 2001\n (03/09/2004)\n\nB-SA-BIA-0187-2004 Sicangu Owayawa Oti (Rosebud Dormitory) Year Ended June 30, 2003\n (03/09/2004)\n\nB-SA-BIA-0070-2004 Yerington Paiute Tribe, Fiscal Year Ended December 31, 2002 (03/09/2004)\n\nB-SA-BIA-0091-2004 Pueblo of Isleta, Fiscal Year Ended December 31, 2001 (03/09/2004)\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -39-\n\x0cAppendix 2\n\nBureau of Indian Affairs\n\nB-SA-BIA-0115-2004 Assiniboine and Sioux Tribes, Fiscal Year Ended September 30, 2002\n (03/09/2004) **$77,493\n\nB-SA-BIA-0121-2004 Skokomish Indian Tribe, Fiscal Year Ended September 30, 2002 (03/09/2004)\n\nB-SA-BIA-0126-2004 Knik Tribal Council, Fiscal Year Ended June 30, 2002 (03/09/2004)\n\nB-SA-BIA-0132-2004 Nanwalek IRA Council, Fiscal Year Ended September 30, 2002 (03/09/2004)\n\nB-SA-BIA-0137-2004 Fort Independence Indian Community of Paiute Indians of the Fort Independence\n Reservation, Fiscal Year Ended December 31, 2002 (03/09/2004)\n\nB-SA-BIA-0148-2004 Dry Creek Rancheria Band of Pomo Indians, Fiscal Year Ended December 31,\n 2001 (03/09/2004)\n\nB-SA-BIA-0166-2004 Tuolumne Band of Me-Wuk Indians, Year Ended December 31, 2002 (03/09/2004)\n\nB-SA-BIA-0194-2004 Sauk-Suiattle Indian Tribe, Year Ended December 31, 2002 (03/09/2004)\n\nB-SA-BIA-0196-2004 Community Council Grant Fund of the Prairie Island Indian Community, Year\n Ended December 31, 2001 (03/09/2004)\n\nB-SA-BIA-0199-2004 Rocky Mountain College, Fiscal Year Ended June 30, 2003 (03/09/2004)\n\nB-SA-BIA-0188-2004 Bridgeport Paiute Indian Colony, Year Ended December 31, 2001 (03/10/2004)\n\nB-SA-BIA-0197-2004 Omaha Tribe of Nebraska, Fiscal Year Ended September 30, 2000 (03/10/2004)\n **$15,297\n\nB-SA-BIA-0201-2004 Omaha Tribe of Nebraska, Fiscal Year Ended September 30, 1999 (03/10/2004)\n **$9,699\n\nB-SA-BIA-0182-2004 Red Lake Band of Chippewa Indians, Year Ended December 31, 2002\n (03/10/2004)\n\nB-SA-BIA-0168-2004 The Klamath Tribes, Year Ended December 31, 2002 (03/12/2004)\n\nB-SA-BIA-0024-2001 Confederated Tribes of the Colville Reservation, Fiscal Year Ended\n September 30, 2001 (03/12/2004)\n\nB-SA-BIA-0147-2004 The Hopi Tribe, Year Ended December 31, 2001 (03/12/2004)\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 30, 2004\n\n -40-\n\x0c Appendix 2\n\nBureau of Indian Affairs\n\nB-SA-BIA-0180-2004 Reno-Sparks Indian Colony, Year Ended December 31, 2002 (03/12/2004)\n\nB-SA-BIA-0185-2004 Oglala Sioux Tribal Department of Public Safety, Fiscal Year Ended\n September 30, 2000 (03/15/2004)\n\nB-SA-BIA-0191-2004 Lac Courte Oreilles Ojibwa Community College, Fiscal Year Ended June 30,\n 2002 (03/15/2004)\n\nB-SA-BIA-0202-2004 Quechan Indian Tribe, Year Ended December 31, 2001 (03/15/2004)\n\nB-SA-BIA-0149-2004 Native Village of Barrow, Year Ended December 31, 2001 (03/24/2004)\n\nB-SA-BIA-0155-2004 Circle Tribal Council, Fiscal Year Ended September 30, 2001 (03/24/2004)\n\nB-SA-BIA-0184-2004 United Sioux Tribes of South Dakota Development Corporation, Fiscal Year\n Ended September 30, 2002 (03/24/2004)\n\nB-SA-BIA-0135-2004 Pleasant Point Passamaquoddy Tribe, Fiscal Year Ended September 30, 2001\n (03/24/2004)\n\nB-SA-BIA-0172-2004 Kipnuk Traditional Council, Year Ended December 31, 2002 (03/26/2004)\n\nB-SA-BIA-0186-2004 Marysville School District, Snohomish County, Year Ended August 31, 2002\n (03/26/2004)\n\nB-SA-BIA-0203-2004 Sault Sainte Marie Tribe of Chippewa Indians, Year Ended December 31, 2002\n (03/26/2004)\n\nB-SA-BIA-0177-2004 Northwest Indian College, Fiscal Year Ended June 30, 2001 (03/26/2004)\n\nB-SA-BIA-0189-2004 Pueblo of Laguna, Fiscal Year Ended February 28, 2003 (03/26/2004)\n\nB-SA-BIA-0193-2004 Association of Village Council Presidents, Incorporated, Year Ended\n December 31, 2002 (03/26/2004)\n\nB-SA-BIA-0044-2004 Quinault Indian Nation, Fiscal Year Ended September 30, 2002 (03/30/2004)\n\nB-SA-BIA-0220-2004 Confederated Tribes of the Chehalis Reservation, Year Ended December 31, 2002\n (03/30/2004)\n\nB-SA-BIA-0179-2004 Sauk-Suiattle Indian Tribe, Year Ended December 31, 2001 (03/31/2004)\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -41-\n\x0cAppendix 2\n\nBureau of Land Management\n\nB-SA-BLM-0027-2004 Mohave County, Arizona, Fiscal Year Ended June 30, 2001 (12/09/2003)\n\nB-SA-BLM-0076-2004 Lane County, Oregon, Fiscal Year Ended June 30, 2002 (12/31/2003)\n\nB-SA-BLM-0046-2004 Foundation for Voluntary Land Exchanges, Fiscal Year Ended December 31,\n 2002 (01/20/2004)\n\n\nBureau of Reclamation\n\nB-SA-BOR-0028-2004 City of American Canyon, California, Fiscal Year Ended June 30, 2002\n (11/26/2003)\n\nB-SA-BOR-0068-2004 Southern Nevada Water Authority, Fiscal Year Ended June 30, 2002 (12/19/2003)\n\nB-SA-BOR-0081-2004 Water Replenishment District of Southern California, Fiscal Year Ended June 30,\n 2002 (01/12/2004)\n\nB-SA-BOR-0158-2004 Perkins County Rural Water System, Incorporated, Year Ended December 31,\n 2002 (03/09/2004)\n\nB-SA-BOR-0183-2004 Central Basin Municipal Water District, Year Ended June 30, 2003 (03/16/2004)\n\nB-SA-BOR-0192-2004 The Trust for Public Land, Fiscal Year Ended March 31, 2003 (03/26/2004)\n\nMarshall Islands\n\nB-SA-MAR-0142-2004 College of the Marshall Islands, Fiscal Year Ended September 30, 1998\n (03/04/2004)\n\nMinerals Management Service\n\nB-SA-MMS-0133-2004 State of New Mexico, Taxation and Revenue Department, Fiscal Year Ended\n June 30, 2002 (03/04/2004)\n\nNational Park Service\n\n2004-A-008 America\xe2\x80\x99s Agriculture Industrial Heritage Landscape, Inc., dba Silos and\n Smokestacks National Heritage Area, Fiscal Year Ended December 31, 2002\n (10/31/2003)\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -42-\n\x0c Appendix 2\n\nNational Park Service\n\n2004-A-010 Allen University, Fiscal Year Ended June 30, 2002 (10/31/2003)\n\n2004-A-012 Accokeek Foundation, Incorporated, Two Fiscal Years Ended September 30,\n 2002 (10/31/2003)\n\n2004-A-013 Boston Symphony Orchestra, Incorporated, Fiscal Year Ended August 31, 2002\n (10/31/2003)\n\nR-SA-NPS-0494-2002 National Park Foundation, Fiscal Year Ended June 30, 2002 (11/03/2003)\n\nB-SA-NPS-0031-2004 Michigan Department of History, Arts and Libraries, Fiscal Year Ended\n September 30, 2002 (11/26/2003) **$30,031\n\nB-SA-NPS-0030-2004 Charter Township of Calumet, Michigan, Fiscal Year Ended December 31, 2002\n (12/01/2003)\n\nB-SA-NPS-0079-2004 Larimer County, Colorado, Fiscal Year Ended December 31, 2002 (12/19/2003)\n\nOffice of Surface Mining Reclamation and Enforcement\n\nB-SA-OSM-0054-2004 State of Illinois, Fiscal Year Ended June 30, 2002 (12/30/2003)\n\nB-SA-OSM-0083-2004 Campbell County School District No. 1, Wyoming, Fiscal Year Ended June 30,\n 2002 (12/31/2003)\n\nB-SA-OSM-0089-2004 Rural Action, Incorporated, Fiscal Year Ended December 31, 2002 (03/09/2004)\n\nOffice of the Secretary\n\n2004-A-006 Concurrent Technologies Corporation, Fiscal Year Ended June 30, 2002\n (10/31/2003)\n\nB-SA-OSS-0106-2004 SRI International, Fiscal Year Ended December 28, 2002 (03/12/2004)\n\nPalau\n\nB-SA-PAL-0162-2004 Palau Community Action Agency, Fiscal Year Ended September 30, 2002\n (01/23/2004)\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -43-\n\x0cAppendix 2\n\nU.S. Fish and Wildlife Service\n\nB-SA-FWS-0017-2004 Suisun Resource Conservation District of Solano County, Fiscal Year Ended\n June 30, 2002 (11/26/2003)\n\nB-SA-FWS-0029-2004 State of Arkansas, Fiscal Year Ended June 30, 2002 (12/04/2003)\n\nB-SA-FWS-0049-2004 Chicago Zoological Society, Fiscal Year Ended December 31, 2002 (12/31/2003)\n\nB-SA-FWS-0174-2004 Humboldt State University Foundation and College Improvement Foundation,\n Year Ended June 30, 2003 (01/22/2004)\n\nB-SA-FWS-0093-2004 Prince William Sound Science and Technology Institute, Fiscal Year Ended\n September 30, 2002 (01/23/2004)\n\nB-SA-FWS-0119-2004 The Tides Center, Fiscal Year Ended December 31, 2002 (01/23/2004)\n\nB-SA-FWS-0151-2004 Noxubee County, Mississippi, Fiscal Year Ended September 30, 2002\n (03/05/2004) **$226,567\n\nB-SA-FWS-0153-2004 University of New Mexico, Fiscal Year Ended June 30, 2003 (03/09/2004)\n\nB-SA-FWS-0170-2004 University of Wyoming, Fiscal Year Ended June 30, 2003 (03/26/2004)\n\nU.S. Geological Survey\n\nB-SA-GSV-0034-2004 Academy of Natural Sciences of Philadelphia, Fiscal Year Ended December 31,\n 2002 (12/04/2003)\n\nB-SA-GSV-0080-2004 University of Alabama, Fiscal Year Ended September 30, 2002 (12/10/2003)\n\nB-SA-GSV-0175-2004 California State University, Sacramento Foundation, Year Ended June 30, 2003\n (03/04/2004)\n\nB-SA-GSV-0138-2004 Miami University, Fiscal Year Ended June 30, 2003 (03/05/2004)\n\nU.S. Virgin Islands\n\nV-SA-VIS-0007-2004 Government of the Virgin Islands, Agreed-Upon Procedures, Fiscal Years 1996\n and 1997 (10/31/2003) **$1,438,415\n\nB-SA-VIS-0090-2004 University of the Virgin Islands, Fiscal Year Ended September 30, 2000\n (12/20/2003)\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -44-\n\x0c Appendix 3\n\n Monetary Impact of Audit Activities\n From October 1, 2003, Through March 31, 2004\n\n FUNDS TO BE\n QUESTIONED PUT TO\n ACTIVITY COSTS BETTER USE REVENUES TOTAL\n\nBureau of Indian Affairs $13,660,487 $4,200,000 $ 0 $17,860,487\n\nBureau of Land Management 0 0 52,000,000 52,000,000\n\nFish and Wildlife Service 1,892,485 0 0 1,892,485\n\nInsular Areas: *\n\n U.S. Virgin Islands 1,438,415 0 0 1,438,415\n\nMulti Office 0 34,019,271 0 34,019,271\n\nNational Park Service 30,031 0 901 30,932\n\n\n\n TOTAL $17,021,418 $38,219,271 $52,000,901 $107,241,590\n\n\n\n\n*Includes monetary impact of non-federal funds.\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -45-\n\x0cAppendix 4\n\n Audit Resolution Activities\n Table I\n Inspector General Audit Reports\n With Questioned Costs*\n\n Number of Questioned Unsupported\n Reports Costs Costs\n\nA. For which no management decision had been\nmade by the commencement of the reporting\nperiod.1 86 33,442,312 1,706,020\n\nB. Which were issued during the reporting period. 44 17,021,418 0\n\n Total (A + B) 130 50,463,730 1,706,020\n\nC. For which a management decision was made\nduring the reporting period. 27 7,135,530 1,113,557\n\n (i) Dollar value of recommendations that\n were agreed to by management. 18 4,823,239 1,113,557\n\n (ii) Dollar value of recommendations that\n were not agreed to by management. 9 2,312,291 0\n\nD. For which no management decision had been\nmade by the end of the reporting period. 103 43,328,200 592,463\n\nE. For which no management decision was made\nwithin 6 months of issuance. 76 28,970,658 592,463\n\n\n\n\n* Unsupported costs are included in questioned costs.\n\n1 Beginning balance differs from October 2003 Semiannual Report ending balance by $1,088,166 (increase)\nbecause of corrective adjustments.\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -46-\n\x0c Appendix 4\n\n Audit Resolution Activities\n Table II\n Inspector General Audit Reports\n With Recommendations That Funds Be Put to Better Use\n\n Number of Reports Dollar Value\n\nA. For which no management decision had been made by\nthe commencement of the reporting period. 15 $101,460,106\n\nB. Which were issued during the reporting period. 2 38,219,271\n\n Total (A + B) 17 139,679,377\n\nC. For which a management decision was made during the\nreporting period. 3 2,257,365\n\n (i) Dollar value of recommendations that were\n agreed to by management. 3 2,257,365\n\n (ii) Dollar value of recommendations that were not\n agreed to by management. 0 0\n\nD. For which no management decision had been made by\nthe end of the reporting period. 14 137,422,012\n\nE. For which no management decision was made\nwithin six months of issuance. 12 99,202,741\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -47-\n\x0cAppendix 4\n\n Audit Resolution Activities\n Table III\n Inspector General Audit Reports\n With Lost or Potential Additional Revenues\n\n Number of Reports Dollar Value\n\nA. For which no management decision had been made by\nthe commencement of the reporting period.1 11 $180,599,986\n\nB. Which were issued during the reporting period. 2 52,000,901\n\n Total (A + B) 13 232,600,887\n\nC. For which a management decision was made during the\nreporting period. 3 155,910\n\n (i) Dollar value of recommendations that were\n agreed to by management. 3 155,910\n\n (ii) Dollar value of recommendations that were not\n agreed to by management. 0 0\n\nD. For which no management decision had been made by\nthe end of the reporting period. 11 232,444,977\n\nE. For which no management decision was made\nwithin 6 months of issuance. 10 180,444,977\n\n\n\n\n1 Beginning balance differs from October 2003 Semiannual Report by $43,200,000 because one recommenda-\ntion was incorrectly excluded.\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -48-\n\x0c Appendix 5\n\n Summary of Audit Reports Over 6 Months Old\n Pending Management Decisions\n October 1, 2003, Through March 31, 2004\n\nThis listing includes a summary of internal, contract (except preawards), grant, and single audit reports that\nwere over 6 months old on March 31, 2004, and still pending a management decision. It provides report num-\nber, title, issue date, number of unresolved recommendations, and unresolved amount of monetary benefits\nidentified in the audit report.\n\n\n INTERNAL AUDITS\nMarshall Islands\n\n1999-I-0952 Marshall Islands Development Bank, Republic of the Marshall Islands\n (09/30/1999); 4 Recommendations, $382,888 Unresolved\n\nMulti-Office Audit\n\n2001-I-0297 Audit Report on the Stripper Oil Well Property Royalty Rate Reduction Program\n (03/30/2001); 2 Recommendations Unresolved\n\nNorthern Mariana Islands\n\n2003-I-0073 Saipan Harbor Improvement Project, Commonwealth Ports Authority,\n Commonwealth of the Northern Mariana Islands (09/30/2003);\n 2 Recommendations, $980,000 Unresolved\n\n\n\n CONTRACT AND GRANT AUDITS\n\nBureau of Indian Affairs\n\n1994-E-0784 Audit Of Costs Claimed By Diversified Business Technologies Corporation,\n Albuquerque, New Mexico (06/10/1994); 1 Recommendation, $825,170\n Unresolved\n (Circumstances beyond the Bureau's control have delayed resolution of the\n costs.)\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -49-\n\x0cAppendix 5\n\nBureau of Indian Affairs\n\n1994-E-0919 Audit Of Costs Claimed By Diversified Technologies Corporation, Albuquerque,\n New Mexico (06/30/1994); 1 Recommendation, $247,414 Unresolved\n (Circumstances beyond the Bureau's control have delayed resolution of the\n costs.)\n\n\nBureau of Reclamation\n\n2000-E-0688 Interstate Electrical Contractor, Claims For Equitable Adjustment Submitted to\n BOR Under Contract No. 1425-5-CC-40-17910 (09/18/2000);\n 1 Recommendation, $982,917 Unresolved\n\n2001-E-0184 Mingus Constructors, Inc., Claim for Equitable Adjustment Submitted to BOR\n Under Contract No. 1425-5-CC-40-17910 (02/14/2001); 1 Recommendation,\n $725,790 Unresolved\n\n2001-E-0229 Costs Claimed By Sloat and Associates, Inc., Under BOR Contract No. 1425-5-\n CC-40-18140 (02/14/2001); 1 Recommendation, $157,964 Unresolved\n\n2002-E-0008 Tooele City, Utah, Costs Billed Under Bureau of Reclamation Cooperative\n Agreement No. 96FC400870 (09/20/2002); 1 Recommendation, $461,981\n Unresolved\n\nMinerals Management Service\n\n2001-E-0355 Audit of Costs Billed by the Ute Indian Tribe (05/04/2001); 1 Recommendation,\n $132,217 Unresolved\n\n\nNational Park Service\n\n2000-E-0289 J.C.M. Control Systems, Inc., Costs Billed During Fiscal Years 1997,1998, &\n 1999 Under NPS Contract No. 1443CX300094906 (03/24/2000);\n 1 Recommendation, $83,125 Unresolved\n (Circumstances beyond the Bureau's control have delayed resolution of the\n costs.)\n\n2000-E-0607 Harrison and Palmer, Inc., Costs Billed Under National Park Service Contract\n No. 1443CX00094906 (08/08/2000); 1 Recommendation, $52,703 Unresolved\n\n2000-E-0706 Southern Insulation, Inc. (09/29/2000); 1 Recommendation, $86,262 Unresolved\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -50-\n\x0c Appendix 5\n\nNational Park Service\n\n2001-E-0035 Callas Contractors, Inc. (11/07/2000); 1 Recommendation, $16,425 Unresolved\n\n2001-E-0036 Final Costs Audit of Capitol Mechanical Construction (11/07/2000);\n 1 Recommendation, $98,194 Unresolved\n\n2001-E-0244 Audit of Costs Billed by EMS Consultants From May 1, 1996, Through June 1,\n 1999 (02/27/2001); 1 Recommendation, $327,330 Unresolved\n\n2001-E-0336 Audit of Subcontract Overhead Costs Billed By JCM Control Systems, Inc.\n (04/23/2001); 1 Recommendation, $109,865 Unresolved\n (Circumstances beyond the Bureau's control have delayed resolution of the\n costs.)\n\n2002-E-0002 Community Central Energy Corporation, Amounts Billed Under National Park\n Service Contract No. CX-4000-0-0023 From October 1, 1993, Through\n September 30, 2000 (12/19/2001); 1 Recommendation, $779,274 Unresolved\n\nOffice of the Secretary\n\n2002-E-0001 Los Alamos Technical Associates, Incorporated, Termination Settlement Proposal\n Under Office of the Special Trustee Contract No. NBCA0C00009 (01/17/2002);\n 1 Recommendation, $30,031 Unresolved\n\nOffice of the Special Trustee for American Indians\n\n2002-E-0003 Ktech Corporation, Termination Settlement Proposal Under Office of the Special\n Trustee Contract No. NBCA0C00009 (01/17/2002); 1 Recommendation, $28,381\n Unresolved\n2003-E-0005\n Audit of Final Contract Costs for Chavarria, Dunne, & Lamey LLC Under Office\n of the Special Trustee Contract No. CMK00133396 (11/12/2002);\n 1 Recommendation, $108,405 Unresolved\n\nPuerto Rico\n\n1998-E-0098 Claims Against the Federal Emergency Management Agency's Community\n Disaster Loan, Government of the Virgin Islands (11/12/1997);\n 1 Recommendation, $21,700 Unresolved\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -51-\n\x0cAppendix 5\n\nU.S. Fish and Wildlife Service\n\n1998-E-0198 U.S. Fish and Wildlife Service Federal Grants to the State of Colorado for Fiscal\n Years 1994 and 1995 (01/16/1998); 1 Recommendation, $1,457,264 Unresolved\n\n2002-E-0012 Costs Claimed by the State of Oklahoma, Department of Wildlife Conservation,\n Under Federal Aid Grants From the U.S. Fish and Wildlife Service From July 1,\n 1996 to June 30, 1998 (09/09/2002); 12 Recommendations, $2,454,763\n Unresolved\n\n2003-E-0001 Costs Claimed by the U.S. Virgin Islands, Department of Planning and Natural\n Resources, Division of Fish and Wildlife, Under Federal Aid Grants From the\n U.S. Fish and Wildlife Service From October 1, 1996 Through September 30,\n 1998 (10/07/2002); 9 Recommendations, $212,322 Unresolved\n\n2003-E-0003 Costs Claimed by the State of Hawaii Department of Land and Natural\n Resources, Under Federal Aid Grants From the U.S. Fish and Wildlife Service\n From July 1, 1998 Through June 30, 2000 (11/12/2002); 6 Recommendations,\n $420,910 Unresolved\n\n2003-E-0007 Costs Claimed by the State of Ohio, Department of Natural Resources, Under\n Federal Aid Grants From the U.S. Fish and Wildlife Service From July 1, 1999 to\n October 1, 2001 (12/23/2002); 2 Recommendations Unresolved\n\n2003-E-0008 Costs Claimed by the State of Georgia, Department of Natural Resources,\n Wildlife Resources Division and Coastal Resources Division, Under Federal Aid\n Grants From the U.S. Fish and Wildlife Service From July 1, 1997 Through June\n 30, 1999 (12/31/2002); 1 Recommendation Unresolved\n\n2003-E-0014 Costs Claimed by the State of Arizona, Department of Game and Fish, Under\n Federal Aid Grants From the U.S. Fish and Wildlife Service From July 1, 1998\n Through June 30, 2000 (01/23/2003); 2 Recommendations Unresolved\n\n2003-E-0022 Costs Claimed by the State of Missouri, Department of Conservation, Under\n Federal Aid Grants From the U.S. Fish and Wildlife Service From July 1, 1997\n Through June 30, 1999 (06/11/2003); 8 Recommendations Unresolved\n\n\nU.S. Geological Survey\n\n1993-E-0339 Closing Statement, TGS Technology, Inc. (12/22/1992); 1 Recommendation,\n $786,501 Unresolved\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -52-\n\x0c Appendix 5\n\n SINGLE AUDITS\n\nBureau of Indian Affairs\n\n1996-A-1122 Northwestern Band of the Shoshoni Nation, Fiscal Year December 30, 1994\n (08/15/1996); 1 Recommendation, $8,390 Unresolved\n\n2002-A-0227 Shonto Governing Board of Education, Inc., Fiscal Year Ended June 30, 2000\n (03/21/2002); 5 Recommendations Unresolved\n\n2002-A-0265 Cheyenne & Arapaho Tribes of Oklahoma, Fiscal Year Ended December 31,\n 1999 (05/10/2002); 1 Recommendation Unresolved\n\n2002-A-0285 Big Valley Rancheria Band of Pomo Indians, Fiscal Year Ended December 31,\n 2000 (05/17/2002); 4 Recommendations Unresolved\n\n2002-A-0311 Chalkyitsik Village Council, Fiscal Year Ended September 30, 2000\n (06/06/2002); 3 Recommendations Unresolved\n\n2002-A-0348 Scotts Valley Band of Pomo Indians, Fiscal Year Ended December 31, 2000\n (07/11/2002); 1 Recommendation Unresolved\n\n2002-A-0401 Kayenta Community School, Fiscal Year Ended June 30, 2001 (08/16/2002);\n 4 Recommendations Unresolved\n\n2002-A-0425 Naa Tsis Aan Community School, Fiscal Year Ended June 30, 2001 (09/09/2002);\n 1 Recommendation Unresolved\n\n2002-A-0433 Winslow Residential Hall, Inc., Fiscal Year Ended June 30, 2001 (09/11/2002);\n 5 Recommendations Unresolved\n\n2002-A-0446 Standing Rock Community Grant School, Fiscal Year Ended June 30, 2000\n (09/18/2002); 2 Recommendations, $584 Unresolved\n\n2002-A-0457 Three Affiliated Tribes, Fiscal Year Ended September 30, 1999 (09/20/2002);\n 9 Recommendations Unresolved\n\n2002-A-0463 South Fork Band Council, Fiscal Year Ended September 30, 2000 (09/25/2002);\n 4 Recommendations Unresolved\n\n2002-A-0465 Loneman Day School, Fiscal Year Ended June 30, 2001 (09/25/2002);\n 4 Recommendations Unresolved\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -53-\n\x0cAppendix 5\n\nBureau of Indian Affairs\n\n2002-A-0468 Ponca Tribe of Nebraska, Fiscal Year Ended September 30, 2001 (09/27/2002); 1\n Recommendation Unresolved\n\n2003-A-0006 Quechan Indian Tribe, Fiscal Year Ended December 31, 1999 (10/15/2002);\n 13 Recommendations Unresolved\n\n2003-A-0007 Si Tanka College, Fiscal Year Ended September 30, 2000 (10/15/2002);\n 2 Recommendations Unresolved\n\n2003-A-0012 Organized Village of Akiachak, Fiscal Year Ended December 31, 2000\n (10/15/2002); 10 Recommendations Unresolved\n\n2003-A-0016 Rough Rock Community School, Fiscal Year Ended June 30, 1999 (10/25/2002);\n 4 Recommendations Unresolved\n\n2003-A-0032 Crazy Horse School, Fiscal Year Ended June 30, 2000 (10/25/2002);\n 1 Recommendation Unresolved\n\n2003-A-0036 North Fork Mono Rancheria, Fiscal Year Ended September 30, 2001\n (10/25/2002); 3 Recommendations, $71,408 Unresolved\n\n2003-A-0037 Ojibwa Indian School, Fiscal Year Ended June 30, 2001 (10/24/2002);\n 2 Recommendations Unresolved\n\n2003-A-0058 Oglala Sioux Tribe, Fiscal Year Ended December 31, 1999 (11/08/2002);\n 17 Recommendations, $1,795,918 Unresolved\n\n2003-A-0060 Mooretown Rancheria, Fiscal Year Ended December 31, 2001 (11/12/2002);\n 1 Recommendation Unresolved\n\n2003-A-0067 United Sioux Tribes of South Dakota Development Corporation, Fiscal Year\n Ended September 30, 2001 (11/25/2002); 1 Recommendation Unresolved\n\n2003-A-0071 Oglala Sioux Tribal Department of Public Safety, Fiscal Year Ended September\n 30, 1999 (11/25/2002); 8 Recommendations, $17,661 Unresolved\n\n2003-A-0080 Trinidad Rancheria, Fiscal Year Ended December 31, 2001 (12/06/2002);\n 1 Recommendation Unresolved\n\n2003-A-0100 Pyramid Lake Paiute Tribe, Fiscal Year Ended December 31, 2000 (12/20/2002);\n 18 Recommendations, $1,374,912 Unresolved\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -54-\n\x0c Appendix 5\n\nBureau of Indian Affairs\n\n2003-A-0104 Confederated Salish and Kootenai Tribes Of The Flathead Nation, Fiscal Year\n Ended September 30, 2001 (12/26/2002); 1 Recommendation Unresolved\n\n2003-A-0115 Jicarilla Apache Nation, Fiscal Year Ended December 31, 2001 (01/17/2003);\n 4 Recommendations Unresolved\n\n2003-A-0116 Nooksack Indian Tribe, Fiscal Year Ended December 31, 2000 (01/17/2003);\n 5 Recommendations Unresolved\n\n2003-A-0133 Three Affiliated Tribes, Fiscal Year Ended September 30, 2000 (01/24/2003);\n 10 Recommendations Unresolved\n\n2003-A-0160 Southern Ute Indian Tribe, Fiscal Year Ended September 30, 2001 (01/30/2003);\n 4 Recommendations Unresolved\n\n2003-A-0165 Nooksack Indian Tribe, Fiscal Year Ended December 31, 2001 (01/31/2003);\n 1 Recommendation $1,035,634 Unresolved\n\n2003-A-0178 Cocopah Indian Tribe, Fiscal Year Ended December 31, 2000 (02/05/2003);\n 1 Recommendation $27,772 Unresolved\n\n2003-A-0190 Dry Creek Rancheria Band of Pomo Indians, Fiscal Year Ended December 31,\n 2000 (02/20/2003); 1 Recommendation, $58,528 Unresolved\n\n2003-A-0196 Porcupine School, Fiscal Year Ended June 30, 2000 (02/26/2003);\n 1 Recommendation, $50,351 Unresolved\n\n2003-A-0200 Native Village of St. Michael, Fiscal Year Ended December 31, 1999\n (02/28/2003); 1 Recommendation, $560 Unresolved\n\n2003-A-0209 Chickaloon Village Traditional Council, Fiscal Year Ended December 31, 2000\n (03/03/2003); 2 Recommendations Unresolved\n\n2003-A-0210 Bering Sea Fishermen's Association, Fiscal Year Ended June 30, 2001\n (03/06/2003); 1 Recommendation Unresolved\n\n2003-A-0212 Big Sandy Rancheria, Fiscal Year Ended December 31, 2000 (03/06/2003);\n 7 Recommendations Unresolved\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -55-\n\x0cAppendix 5\n\nBureau of Indian Affairs\n\n2003-A-0227 Native Village of Unalakleet, Fiscal Year Ended December 31, 2000\n (03/06/2003); 1 Recommendation, $75,838 Unresolved\n\n2003-A-0228 Native Village of Unalakleet, Fiscal Year Ended December 31, 1998\n (03/06/2003); 1 Recommendation, $14,479 Unresolved\n\n2003-A-0232 Pit River Tribe, Fiscal Year Ended December 31, 2001 (04/09/2003);\n 5 Recommendations Unresolved\n\n2003-A-0236 Mni Sose Intertribal Water Rights Coalition, Incorporated, Fiscal Year Ended\n December 31, 2000 (04/11/2003); 1 Recommendation Unresolved\n\n2003-A-0237 Big Sandy Rancheria, Fiscal Year Ended December 31, 2001 (04/09/2003);\n 7 Recommendations Unresolved\n\n2003-A-0245 Cloverdale Rancheria, Fiscal Year Ended December 31, 2001 (04/11/2003);\n 4 Recommendations Unresolved\n\n2003-A-0246 Central Council of the Tlingit and Haida Indian Tribes of Alaska, Fiscal Year\n Ended December 31, 2001 (04/11/2003); 1 Recommendation Unresolved\n\n2003-A-0247 Salt River Pima-Maricopa Indian Community, Fiscal Year Ended September 30,\n 2001 (04/11/2003); 5 Recommendations Unresolved\n\n2003-A-0251 Cocopah Indian Tribe, Fiscal Year Ended December 31, 2001 (04/11/2003);\n 31 Recommendations Unresolved\n\n2003-A-0253 Quileute Tribal School, Fiscal Year Ended June 30, 2001 (04/15/2003);\n 1 Recommendation Unresolved\n\n2003-A-0259 Native Village of Mekoryuk IRA Council, Fiscal Year Ended December 31, 2000\n (04/22/2003); 6 Recommendations, $201,723 Unresolved\n\n2003-A-0264 Stewarts Point Rancheria, Fiscal Year Ended December 31, 2001 (04/25/2003);\n 3 Recommendations Unresolved\n\n2003-A-0270 Noorvik IRA Council, Fiscal Year Ended December 31, 1999 (04/25/2003);\n 1 Recommendation Unresolved\n\n2003-A-0305 Spirit Lake Tribe, Fiscal Year Ended September 30, 2002 (05/28/2003);\n 1 Recommendation Unresolved\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -56-\n\x0c Appendix 5\n\nBureau of Indian Affairs\n\n2003-A-0308 Kipnuk Traditional Council, Fiscal Year Ended December 31, 2001(05/29/2003);\n 2 Recommendations, $111,129 Unresolved\n\n2003-A-0313 Chilchinbeto Community School, Fiscal Year Ended June 30, 2002 (06/04/2003);\n 3 Recommendations Unresolved\n\n2003-A-0322 Tonto-Apache Tribe, Fiscal Year Ended December 31, 1998 (06/20/2003);\n 11 Recommendations, $31,179 Unresolved\n\n2003-A-0324 Pueblo of Laguna Department of Education, Fiscal Year Ended June 30, 2002\n (06/19/2003); 1 Recommendation Unresolved\n\n2003-A-0327 Fort Independence Indian Community of Paiute Indians, Fiscal Year Ended\n December 31, 2000 (06/23/2003); 3 Recommendations Unresolved\n\n2003-A-0331 Northern Cheyenne Tribe, Fiscal Year Ended September 30, 2001\n (07/30/2003); 2 Recommendations Unresolved\n\n2003-A-0332 Cheyenne & Arapaho Tribes of Oklahoma, Fiscal Year Ended December 31,\n 2001 (07/03/2003); 2 Recommendations Unresolved\n\n2003-A-0334 Beaver Village Council, Fiscal Year Ended September 30, 2000 (07/03/2003);\n 10 Recommendations Unresolved\n\n2003-A-0341 Fort Independence Indian Community of Paiute Indians, Fiscal Year Ended\n December 31, 2001 (07/03/2003); 2 Recommendations Unresolved\n\n2003-A-0344 Traditional Council of Togiak, Fiscal Year Ended September 30, 2001\n (07/03/2003); 2 Recommendations Unresolved\n\n2003-A-0347 Augustine Band of Cahuilla Mission Indians, Fiscal Year Ended December 31,\n 2001 (07/03/2003); 1 Recommendation Unresolved\n\n2003-A-0348 Standing Rock \xe2\x80\x94 Rock Creek School, Fiscal Year Ended June 30, 2001\n (07/03/2003); 10 Recommendations, $82,262 Unresolved\n\n2003-A-0351 Takini School, Fiscal Year Ended June 30, 2001 (07/11/2003);\n 5 Recommendations Unresolved\n\n2003-A-0355 Bering Sea Fishermen's Association, Fiscal Year Ended June 30, 2002\n (07/15/2003); 2 Recommendations Unresolved\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -57-\n\x0cAppendix 5\n\nBureau of Indian Affairs\n\n2003-A-0356 Hoh Indian Tribe, Fiscal Year Ended September 30, 1998 (07/15/2003);\n 7 Recommendations, $368,814 Unresolved\n\n2003-A-0359 Chitina Traditional Indian Village Council, Fiscal Year Ended September 30,\n 2001 (07/25/2003); 2 Recommendations Unresolved\n\n2003-A-0362 Penobscot Indian Nation, Fiscal Year Ended September 30, 2002 (07/25/2003);\n 2 Recommendations Unresolved\n\n2003-A-0363 The Visions of Suanne Big Crow, Incorporated, Fiscal Year Ended December 31,\n 2001 (07/25/2003); 2 Recommendations Unresolved\n\n2003-A-0365 Native Village of Mekoryuk, Fiscal Year Ended December 31, 2001\n (07/25/2003); 2 Recommendations Unresolved\n\n2003-A-0368 Wounded Knee District School, Fiscal Year Ended June 30, 1999 (08/22/2003);\n 2 Recommendations, $205,113 Unresolved\n\n2003-A-0378 Cortina Indian Rancheria, Fiscal Year Ended December 31, 2000 (08/14/2003);\n 3 Recommendations Unresolved\n\n2003-A-0381 Otoe-Missouria Tribe of Indians, Fiscal Year Ended December 31, 1999\n (07/22/2003); 1 Recommendation Unresolved\n\n2003-A-0394 Chitina Traditional Indian Village Council, Fiscal Year Ended September 30,\n 2002 (08/22/2003); 2 Recommendations Unresolved\n\n2003-A-0403 Walker River Paiute Tribe, Fiscal Year Ended December 31, 2000 (08/27/2003);\n 5 Recommendations Unresolved\n\n2003-A-0415 San Juan Pueblo Board of Education, Fiscal Year Ended June 30, 2002\n (09/17/2003); 2 Recommendations Unresolved\n\n2003-A-0416 Nazlini Community School, Incorporated and Nazlini Community Junior High\n School, Fiscal Year Ended June 30, 2001 (09/17/2003); 20 Recommendations\n Unresolved\n\n2003-A-0417 Gila Crossing Community School, Fiscal Year Ended June 30, 2002\n (09/17/2003); 1 Recommendation Unresolved\n\n2003-A-0420 Takini School, Fiscal Year Ended June 30, 2002 (09/25/2003);\n 3 Recommendations, $262,694 Unresolved\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -58-\n\x0c Appendix 5\n\nBureau of Land Management\n\n2003-A-0052 North Slope Borough, Fiscal Year Ended June 30, 2001 (11/04/2002);\n 1 Recommendation Unresolved\n\n2003-A-0337 Modoc Joint Unified School District, California, Fiscal Year Ended June 30,\n 2002 (07/11/2003); 1 Recommendation Unresolved\n\nNational Park Service\n\n1998-A-0194 Georgia Trust for Historic Preservation, Inc., Fiscal Year Ended March 31, 1997\n (12/24/1997); 1 Recommendation Unresolved\n\n1998-A-0229 National Institute for the Conservation of Cultural Property, Inc., Fiscal Year\n Ended December 31, 1996 (01/15/1998); 1 Recommendation Unresolved\n\n1998-A-0627 South Carolina Department of Parks, Recreation and Tourism, Fiscal Year Ended\n June 30, 1996 (08/06/1998); 1 Recommendation Unresolved\n\n1998-A-0687 National Conference of State Historic Preservation Officers, Fiscal Year Ended\n December 31, 1997 (09/25/1998); 1 Recommendation Unresolved\n\n2000-A-0158 Georgia Trust for Historic Preservation, Inc., Fiscal Year Ended March 31, 1998\n (12/17/1999); 1 Recommendation Unresolved\n\n2000-A-0160 Ste. Genevieve, Missouri, Fiscal Year Ended September 30, 1998 (12/17/1999);\n 1 Recommendation Unresolved\n\n2000-A-0186 Allegheny Ridge Corporation, Fiscal Year Ended June 30, 1997 (01/13/2000);\n 1 Recommendation Unresolved\n\n2001-A-0089 Georgia Trust for Historic Preservation, Fiscal Year Ended March 31, 1999\n (12/14/2000); 1 Recommendation Unresolved\n\n2002-A-0028 Georgia Trust for Historic Preservation, Inc., Fiscal Year Ended March 31, 2000\n (10/25/2001); 1 Recommendation Unresolved\n\n2002-A-0060 Appalachian Trail Conference, Fiscal Year Ended December 31, 1999\n (11/16/2001); 1 Recommendation Unresolved\n\n2002-A-0412 Georgia Trust for Historic Preservation, Inc., Fiscal Year Ended March 31, 2001\n (08/26/2002); 1 Recommendation Unresolved\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -59-\n\x0cAppendix 5\n\nNational Park Service\n\n2003-A-0043 National Academy of Public Administration Foundation and Affiliate, Fiscal Year\n Ended September 30, 2001 (10/31/2002); 2 Recommendations Unresolved\n\n2003-A-0045 Silos and Smokestacks National Heritage Area, Fiscal Year Ended December 31,\n 2001 (10/31/2002); 1 Recommendation Unresolved\n\n2003-A-0090 Intrepid Museum Foundation and Subsidiaries, Fiscal Year Ended April 30, 2001\n (12/18/2002); 4 Recommendations Unresolved\n\n2003-A-0172 National Park Foundation, Fiscal Year Ended June 30, 2001 (02/07/2003);\n 3 Recommendations Unresolved\n\n2003-A-0271 Sonoran Institute, Fiscal Year Ended June 30, 2001 (04/25/2003);\n 2 Recommendations Unresolved\n\n2003-A-0319 Vermont Historical Society and Subsidiary, Fiscal Year Ended June 30, 2002\n (06/20/2003); 2 Recommendations Unresolved\n\n2003-A-0352 National Academy of Public Administration Foundation and Affiliate, Fiscal Year\n Ended September 30, 2002 (07/11/2003); 1 Recommendation Unresolved\n\n2003-A-0364 St. Croix Economic Alliance, Fiscal Year Ended June 30, 2002 (07/25/2003);\n 3 Recommendations Unresolved\n\n2003-A-0409 Wheeling National Heritage Area Corporation, Fiscal Year Ended June 30, 2002\n (08/29/2003); 3 Recommendations Unresolved\n\n2003-A-0413 Quinebaug-Shetucket Heritage Corridor, Incorporated, Fiscal Year Ended\n December 31, 2002 (09/08/2003); 1 Recommendation Unresolved\n\nOffice of Surface Mining\n\n2003-A-0288 Wyoming, Fiscal Year Ended June 30, 2002 (05/09/2003); 2 Recommendations,\n $27,445 Unresolved\n\nOffice of Territorial and International Affairs\n\n2000-A-0062 Hawaii, Fiscal Year Ended June 30, 1998 (11/04/1999); 1 Recommendation,\n $32,167 Unresolved\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -60-\n\x0c Appendix 5\n\nOffice of the Secretary\n\n2000-A-0099 Pennsylvania State University, Fiscal Year Ended June 30, 1998 (11/19/1999);\n 1 Recommendation, $2,303 Unresolved\n\n2001-A-0450 Connecticut College, New London, Connecticut, Fiscal Year Ended June 30,\n 1999 (07/31/2001); 1 Recommendation, $3,234 Unresolved\n\nU.S. Fish and Wildlife Service\n\n1997-A-0993 Commonwealth of Virginia, Fiscal Year Ended June 30, 1995 (08/08/1997);\n 1 Recommendation Unresolved\n\n1997-A-1180 Wisconsin, Fiscal Year Ended June 30, 1995 (09/05/1997); 1 Recommendation,\n $26,410 Unresolved\n\n1997-A-1241 South Carolina, Fiscal Year Ended June 30, 1996 (09/17/1997); 1\n Recommendation Unresolved\n\n1998-A-0149 Arizona, Fiscal Year Ended June 30, 1996 (12/02/1997); 1 Recommendation\n Unresolved\n\n2000-A-0237 Alaska, Fiscal Year Ended June 30, 1998 (02/11/2000); 1 Recommendation\n Unresolved\n\n2002-A-0402 New Hampshire, Fiscal Year Ended June 30, 2001 (08/16/2002);\n 2 Recommendations, $13,147 Unresolved\n\n2002-A-0481 Montana, Fiscal Year Ended June 30, 2001 (09/30/2002); 4 Recommendations,\n $49,935 Unresolved\n\n2003-A-0198 The Tides Center, Fiscal Year Ended December 31, 2001 (02/28/2003);\n 1 Recommendation Unresolved\n\n2003-A-0269 Mercer County, Illinois, Fiscal Year Ended November 30, 2001 (04/25/2003); 1\n Recommendation Unresolved\n\n2003-A-0292 North Dakota, Fiscal Year Ended June 30, 2002 (05/08/2003); 1\n Recommendation Unresolved\n\n2003-A-0294 Minnesota, Fiscal Year Ended June 30, 2002 (05/15/2003); 1 Recommendation\n Unresolved\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -61-\n\x0cAppendix 5\n\nU.S. Fish and Wildlife Service\n\n2003-A-0325 Idaho, Fiscal Year Ended June 30, 2002 (06/19/2003); 1 Recommendation\n Unresolved\n\n2003-A-0329 South Carolina, Fiscal Year Ended June 30, 2002 (06/30/2003); 1\n Recommendation Unresolved\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -62-\n\x0c Appendix 6\n\n Summary of Internal Audit Reports Over 6 Months Old\n Pending Corrective Action\n October 1, 2003, Through March 31, 2004\n\nThis is a listing of internal audit reports with management decisions over 6 months old, for which\ncorrective action has not been completed. It provides report number, title, issue date, and the number of\nrecommendations without final corrective action. The Focus Leader for Management Control and Audit\nFollowup and the Assistant Secretary for Policy, Management, and Budget continue to monitor these audits for\ncompletion of corrective action.\n\n\nBureau of Indian Affairs\n\n1995-I-1402 Wapato Irrigation Project, Bureau of Indian Affairs (09/30/1995);\n 3 Recommendations\n\n1996-I-0641 Indian Irrigation Projects (03/29/1999); 1 Recommendation\n\n2003-I-0055 Evaluation of the Bureau of Indian Affairs Process to Approve Tribal Gaming\n Revenue Allocation Plans (06/11/03); 3 Recommendations\n\n2003-I-0070 Bureau of Indian Affairs School Construction Planning and Design Process\n (09/29/2003); 6 Recommendations\n\nBureau of Land Management\n\n1992-I-0828 Onshore Geophysical Exploration Fees, Bureau of Land Management\n (05/26/1992); 2 Recommendations\n\n1995-I-0379 Follow-up of Recommendations Relating to Bureau of Land Management User\n Charges for Mineral-Related Document Processing (01/23/1995);\n 2 Recommendations\n\n1995-I-0747 Right-Of-Way Grants, Bureau of Land Management (03/31/1995);\n 6 Recommendations\n\n1996-I-1267 Inspection and Enforcement Program and Selected Related Activities\n (09/20/1996); 1 Recommendation\n\n1997-I-1300 Issuance of Mineral Patents, Bureau of Land Management and Office of the\n Solicitor (09/30/1997); 1 Recommendation\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -63-\n\x0cAppendix 6\n\nBureau of Land Management\n\n1998-I-0551 Reimbursement of Firefighting Costs, Bureau of Land Management\n (07/27/1998); 2 Recommendations\n\n1999-I-0677 Rangelands Improvement Program, Bureau of Land Management (07/28/1999);\n 1 Recommendation\n\n1999-I-0808 Cultural Resource Management, Bureau of Land Management (09/03/1999);\n 2 Recommendations\n\n2001-I-0413 Land Exchanges and Acquisition, Bureau of Land Management (07/31/2001);\n 2 Recommendations\n\n2002-I-0047 GPRA Goal \xe2\x80\x94 Reduce Threats to Public Health, Safety and Property\n (09/25/2002); 6 Recommendations\n\nBureau of Reclamation\n\n1999-I-0588 Lower Brule Sioux Rural Water System, Mni Wiconi Rural Water Supply Project,\n Bureau of Reclamation (06/24/1999); 1 Recommendation\n\n2000-I-0376 Concessions Managed by the Bureau of Reclamation (05/08/2000);\n 1 Recommendation\n\n2002-I-0004 Improvements Needed in Security Management of Information Technology\n Systems Supporting Energy and Water Operations (11/16/2001);\n 2 Recommendations\n\nDepartmental Offices\n\n2003-I-0056 Department of the Interior Working Capital Fund (06/16/2003); 9 Recommendations\n\nMarshall Islands\n\n1999-I-0952 Marshall Islands Development Bank, Republic of the Marshall Islands\n (09/30/1999); 3 Recommendations\n\nMinerals Management Service\n\n1996-I-1255 Selected Activities of the Royalty Management System (09/30/2003);\n 2 Recommendations\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -64-\n\x0c Appendix 6\n\nMinerals Management Service\n\n2003-I-0023 Minerals Management Service Audit Offices (03/31/2003); 3 Recommendations\n\n2003-I-0061 Audit of Oversight Performed by the Minerals Management Service of Non-\n Federal Auditors (08/22/2003); 3 Recommendations\n\nMulti-Office Audit\n\n2000-I-0300 Supporting Documentation for Operators Participating in the Stripper Oil Well\n Property Royalty Rate Reduction Program (03/27/2000); 2 Recommendations\n\n2001-I-0421 Audit of Bonding for Oil and Gas Wells on Indian Trust Lands (09/24/2001);\n 2 Recommendations\n\n2003-I-0060 Follow-up Evaluation Policies and Procedures Related to the Rural Development\n Act of 1972 (08/20/2003); 1 Recommendation\n\nNational Park Service\n\n1997-I-0908 Automated Law Enforcement System, National Park Service (06/23/1997);\n 1 Recommendation\n\n1998-I-0406 Followup of Recommendations Concerning Utility Rates Imposed by the\n National Park Service (04/15/1998); 5 Recommendations\n\n2002-I-0045 Recreational Fee Demonstration Program, National Park Service and Bureau of\n Land Management (08/19/2002); 5 Recommendations\n\n2003-I-0013 Yosemite National Park's Museum Collection, National Park Service\n (03/31/2003); 2 Recommendations\n\nNorthern Mariana Islands\n\n2003-I-0073 Saipan Harbor Improvement Project, Commonwealth Ports Authority,\n Commonwealth of the Northern Mariana Islands (09/30/2003);\n 1 Recommendation\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -65-\n\x0cAppendix 6\n\nOffice of the Special Trustee for American Indians\n\n1997-I-1167 Judgment Funds Awarded to the Turtle Mountain Band of Chippewa Indians\n (09/22/1997); 1 Recommendation\n\n1997-I-1168 Judgment Funds Awarded to the Navajo Nation (09/22/1997); 1 Recommendation\n\n1997-I-1169 Judgment Funds Awarded to the Papago Tribe of Arizona (09/15/1997);\n 2 Recommendations\n\n1998-I-0703 Agricultural Leasing and Grazing Activities, Fort Peck Agency (09/30/1998);\n 1 Recommendation\n\n2001-I-0411 Independent Auditors' Report on the Financial Statement for Fiscal Years 2000\n and 1999 for the Office of the Special Trustee for American Indians Tribal and\n other Special Trust Funds and Individual Indian Monies Trust Funds Managed by\n the Office of Trust Funds Management (06/24/2001); 8 Recommendations\n\n2002-I-0027 Independent Auditors' Report on the Office of the Special Trustee for American\n Indians Tribal and Other Trust Funds and Individual Indian Monies Trust Funds\n Financial Statements for Fiscal Years 2001 and 2000 (04/25/2002); 3\n Recommendations\n\n2003-I-0028 Management Letter for the Office of the Special Trustee for American Indians\n Financial Statement Audit Fiscal Year 2002 (03/05/2003); 7 Recommendations\n\nOffice of Surface Mining Reclamation and Enforcement\n\n2003-I-0074 Review of the Abandoned Mine Land Program, Office of Surface Mining\n Reclamation and Enforcement (09/30/2003); 1 Recommendation\n\nU.S. Fish and Wildlife Service\n\n1997-I-1305 Automated Law Enforcement System, U.S. Fish and Wildlife Service\n (09/30/1997); 2 Recommendations\n\n2000-I-0050 Miscellaneous Receipts, U.S. Fish and Wildlife Service (11/09/1999);\n 6 Recommendations\n\n2003-I-0045 Reporting and Recovery Planning and Implementation for Endangered Species\n (04/22/2003); 2 Recommendations\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -66-\n\x0c Appendix 6\n\nU.S. Geological Survey\n\n2003-I-0042 Improvements Needed in Managing Security of Mission-Critical Information\n Technology Systems (03/31/2003); 3 Recommendations\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -67-\n\x0cAppendix 7\n\n Summary of Insular Area Reports\n With Open Recommendations\n Over 6 Months Old\n\nNote: These Insular Area reports contain recommendations made specifically to Insular Area governors and\nother Insular Area officials, who do not report to the Secretary and are not subject to the policy, guidance, and\nadministrative oversight established by the Assistant Secretary for Policy, Management, and Budget.\n\n INTERNAL AUDITS\n\nAmerican Samoa\n\n2002-I-0003 Assessment and Collection of Taxes, American Samoa Government (11/15/2001);\n 15 Recommendations, $7,148,769\n\nGuam\n\n2001-I-0417 Loan Programs, Guam Economic Development Authority, Government of Guam\n (09/21/2001); 10 Recommendations\n\n2001-I-0419 Qualifying Certificate Program, Guam Economic Development Authority,\n Government of Guam (09/30/2001); 14 Recommendations, $59,218,806\n\n2002-I-0016 Bond Services, Trust Fund Activities, Guam Economic Development Authority,\n Government of Guam (03/28/2002); 4 Recommendations, $68,018,988\n\n2002-I-0036 Management of Federal Grants, Department of Mental Health and Substance\n Abuse, Government of Guam (08/19/2002); 5 Recommendations\n\n2003-I-0072 Guam Waterworks Authority, Government of Guam (09/30/2003);\n 3 Recommendations, $13,232\n\n\nNorthern Mariana Islands\n\n2003-I-0073 Saipan Harbor Improvement Project, Commonwealth Ports Authority,\n Commonwealth of the Northern Mariana Islands (09/30/2003);\n 2 Recommendations\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -68-\n\x0c Appendix 7\n\nU.S. Virgin Islands\n\n1993-I-0572 Supply and Equipment Management, Department of Education, Government of\n the Virgin Islands (02/19/1993); 8 Recommendations, $310,000\n\n1997-I-0243 Workmen's Compensation Program, Government of the Virgin Islands\n (12/30/1996); 1 Recommendation\n\n1998-I-0263 Sewage System User Fees, Government of the Virgin Islands (02/20/1998);\n 4 Recommendations, $547,667\n\n1998-I-0384 Hurricane-Related Contracting, Department of Education, Government of the\n Virgin Islands (03/31/1998); 2 Recommendations, $5,418\n\n1998-I-0468 Followup of Recommendations Relating to the Bureau of Corrections,\n Department of Justice, Government of the Virgin Islands (05/29/1998);\n 5 Recommendations\n\n1998-I-0670 Interfund Loans and Federal Grant Balances, Government of the Virgin Islands\n (09/09/1998); 10 Recommendations, $120,000,000\n\n1999-I-0365 Followup of Recommendations Relating to Personnel Management Practices,\n Division of Personnel, Government of the Virgin Islands (03/26/1999);\n 3 Recommendations, $24,300,000\n\n2001-I-0107 Administrative Functions, Legislature of the Virgin Islands, Government of the\n Virgin Islands (12/29/2000); 8 Recommendations, $1,320,293\n\n2002-I-0009 Virgin Islands Housing Finance Authority, Government of the Virgin Islands\n (12/31/2001); 1 Recommendation\n\n2002-I-0042 Federal Highway Grants, Department of Public Works, Government of the Virgin\n Islands (08/30/2002); 1 Recommendation\n\n2003-I-0002 Public Finance Authority, Government of the Virgin Islands (11/22/2002);\n 8 Recommendations, $30,891,687\n\n2003-I-0003 Compliance with the Memorandum of Understanding between the Governor of\n the Virgin Islands and the Secretary of the Interior (01/06/2003);\n 6 Recommendations\n\n2003-I-0067 Emergency Services Surcharge Collections by Innovative Telephone Corporation\n on behalf of the Government of the Virgin Islands (09/26/2003);\n 1 Recommendation\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -69-\n\x0cAppendix 7\n\n SINGLE AUDITS\n\nChuuk\n\n2003-A-0405 Chuuk State Government, Federated States of Micronesia, Fiscal Year Ended\n September 30, 2001 (08/27/2003); 7 Recommendations, $349,497\n\nFederated States of Micronesia\n\n2002-A-0237 Federated States of Micronesia National Government, Fiscal Year Ended\n September 30, 2000 (04/03/2002); 1 Recommendation, $329,504\n\n2003-A-0388 National Government, Federated States of Micronesia, Fiscal Year Ended\n September 30, 2001 (08/22/2003); 12 Recommendations, $434,857\n\nGuam\n\n2001-A-0289 Government of Guam, Fiscal Year Ended September 30, 1999 (03/26/2001);\n 35 Recommendations, $3,147,789\n\n2002-A-0164 Government of Guam, Fiscal Year Ended September 30, 2000 (01/30/2002);\n 11 Recommendations, $3,526,590\n\n2003-A-0321 Government of Guam, Fiscal Year Ended September 30, 2001 (06/20/2003);\n 6 Recommendations, $4,262,576\n\nKosrae\n\n1994-A-0367 State of Kosrae, Federated States of Micronesia, Fiscal Year Ended\n September 30, 1992 (02/24/1994); 9 Recommendations\n\n\nNorthern Mariana Islands\n\n2001-A-0269 Commonwealth of the Northern Mariana Islands, Fiscal Year Ended\n September 30, 1999 (03/08/2001); 43 Recommendations, $146,174\n\n2002-A-0180 Commonwealth of the Northern Mariana Islands, Fiscal Year Ended\n September 30, 2000 (02/19/2002); 4 Recommendations\n\n2003-A-0335 Commonwealth of the Northern Mariana Islands, Fiscal Year Ended\n September 30, 2001 (07/03/2003); 5 Recommendations\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -70-\n\x0c Appendix 7\n\nNorthern Mariana Islands\n\n2003-A-0338 Northern Marianas College, Fiscal Year Ended September 30, 1997\n (07/11/2003); 1 Recommendation\n\nPalau\n\n1992-A-0885 Republic of Palau, Fiscal Year Ended September 30, 1989 (06/05/1992);\n 1 Recommendation, $40,262\n\n2001-A-0261 Palau Community Action Agency, Fiscal Year Ended September 30, 1999\n (03/05/2001); 10 Recommendations\n\n2003-A-0234 Palau Community College, Fiscal Year Ended September 30, 1999 (04/09/2003);\n 7 Recommendations, $52,564\n\n2003-A-0401 Republic of Palau National Government, Fiscal Year Ended September 30, 2002\n (08/22/2003); 3 Recommendations\n\nPohnpei\n\n1994-A-0527 State of Pohnpei, Federated States of Micronesia, Fiscal Year Ended\n September 30, 1992 (04/19/1994); 21 Recommendations $2,764\n\n2003-A-0389 State of Pohnpei, Federated States of Micronesia, Fiscal Year Ended\n September 30, 2001 (08/22/2003); 10 Recommendations $74,332\n\nVirgin Islands\n\n2003-A-0167 Government of the Virgin Islands, Fiscal Year Ended September 30, 2001\n (02/04/2003); 3 Recommendations\n\nYap\n\n2003-A-0406 State of Yap, Federated States of Micronesia, Fiscal Year Ended\n September 30, 2001 (08/27/2003); 1 Recommendation\n\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -71-\n\x0cAppendix 8\n\n Cross References to the Inspector General Act\nInspector General Act of 1978, as amended Page\n\nSection 4(a)(2) Review of Legislation and Regulations N/A*\n\nSection 5(a)(1) Significant Problems, Abuses, and Deficiencies 2-25\n\nSection 5(a)(2) Recommendations for Corrective Action With Respect to Significant 2-25\n Problems, Abuses, and Deficiencies\n\nSection 5(a)(3) Significant Recommendations From Agency's Previous Reports on Which 63-67\n Corrective Action Has Not Been Completed\n\nSection 5(a)(4) Matters Referred to Prosecutive Authorities and Resulting Convictions ii-iii\n\nSection 5(a)(5) Matters Reported to the Head of the Agency N/A\n\nSection 5(a)(6) List of Audit Reports Issued During the Reporting Period 27-44\n\nSection 5(a)(7) Summary of Significant Reports 2-25\n\nSection 5(a)(8) Statistical Table \xe2\x80\x93 Questioned Costs 46\n\nSection 5(a)(9) Statistical Table \xe2\x80\x93 Recommendations That Funds Be Put to Better Use 47\n\nSection 5(a)(10) Summary of Audit Reports Issued Before the Commencement of the 49-62\n Reporting Period for Which No Management Decision Has Been Made\n\nSection 5(a)(11) Significant Revised Management Decisions Made During the Reporting N/A\n Period\n\nSection 5(a)(12) Significant Management Decisions With Which the Inspector General Is in N/A\n Disagreement\n\nSection 5(a)(13) Information Described Under Section 05(b) of the Federal Financial N/A\n Management Improvement Act of 1996\n\n\n\n\n*N/A = Nothing to report this period.\n\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -72-\n\x0c General Information\n\nSend requests for publications to:\nBy Mail: U.S. Department of the Interior\n Office of Inspector General\n 1849 C Street NW\n Mail Stop 5341, MIB\n Washington, D.C. 20240\n\n\nBy Phone: (202) 208-4599\n\nBy Fax: (202) 208-4998\n\nOn the Internet: www.oig.doi.gov\n\n\n\n\nPhoto Credits\nCover photo: Desert Tortoise Habitat in St. George, Utah, courtesy U.S. Fish and Wildlife Service.\nAll photos courtesy DOI, its bureaus and offices, and Microsoft Clip Art Gallery.\n\n\n Semiannual Report to the Congress: October 1, 2003 - March 31, 2004\n\n -73-\n\x0c Report Fraud, Waste, Abuse,\n and Mismanagement\n Fraud, waste, and abuse in government\n concerns everyone: Office of Inspector\n General staff, departmental employees,\n and the general public. We actively\n solicit allegations of any inefficient and\n wasteful practices, fraud, and abuse related\n to departmental or Insular Area programs and\n operations. You can report allegations to us in several ways.\n\n\n\nBy Mail: U.S. Department of the Interior\n Office of Inspector General\n Mail Stop 5341 MIB\n 1849 C Street, NW\n Washington, D.C. 20240\n\n\n\nBy Phone: 24-Hour Toll Free 800-424-5081\n Washington Metro Area 202-208-5300\n Caribbean Field Office 340-774-8300\n Hawaiian Field Office 808-525-5310\n\n\n\n\nBy Fax: 202-208-6081\n\n\n\n\nBy Internet: www.oig.doi.gov\n\x0c"