Audit of Contract Nos. A13AV00621 and A12AV00769/A15AV00265 Between the Bureau of Indian Affairs and the Lower Brule Sioux Tribe

We audited the Lower Brule Sioux Tribe's (LBST) interim incurred costs on Contract Nos. A13AV00621 and A12AV00769/A15AV00265 with the Bureau of Indian Affairs (BIA). We identified $385,127 in questioned costs, in addition to inadequate oversight by BIA. We made four recommendations to help BIA resolve the questioned costs and improve its oversight activities with LBST.