Date Issued
Report Number
2017-FIN-040
Report Type
Audit
Component
Bureau of Reclamation
Description
We audited the interim costs incurred by the Crow Tribe under two contracts (Contract Nos. R11AV60120 and R12AV60002) with the Bureau of Reclamation (USBR) to fund various improvements to tribal water systems. For this audit, we reviewed $13,835,511 of the $20,999,510 in costs the Tribe claimed between October 1, 2014, and March 31, 2017.
We found that the Tribe did not track and report its use of Federal funds in accordance with contract terms, applicable Federal laws and regulations, and USBR guidelines. We also found that the USBR did not oversee the contracts in accordance with applicable Federal laws and regulations and USBR guidelines. These issues caused us to question $12,808,434 in costs claimed under the contracts.
We made 12 recommendations to help the USBR resolve the questioned costs and improve its oversight of the Tribe’s contracts. In its response to our draft report, the USBR concurred or partially concurred with all of our recommendations.
Joint Report
No
Agency Wide
No
Questioned Costs
$12808434
Funds for Better Use
$0
Oversight Report File