This report details KPMG’s findings of its audit of financial statements from the Bureau of Trust Funds Administration for fiscal years 2021 and 2020.

We did not substantiate allegations that an oil and gas company manipulated inspections, bypassed safety procedures, and falsified reports.

This semiannual report summarizes the work we completed from April 1, 2021, through September 30, 2021, to deter fraud, waste, and abuse.

We found that a senior political employee’s communications with a former employer did not comply with paragraph 6 of the Federal ethics pledge.

In accordance with the Reports Consolidation Act of 2000, we are submitting what we have determined to be the most significant management and performance challenges facing the U.S. Department of the Interior (DOI) for inclusion in the DOI’s Agency Financial Report for fiscal year 2021. We have organized this report around three main challenge areas—“Managing Spending,” “Delivering Core Services,” and “Ensuring Health and Safety”—but note that some topics span multiple challenge areas.