The Bureau of Indian Affairs (BIA) requested that we audit costs claimed on a water program contract issued to the Chippewa Cree Tribe. Our objectives were to determine whether the $2 million that had been withdrawn from the Chippewa Cree Water System Operation, Maintenance, and Replacement Trust Fund were allowable, allocable, incurred properly, and reasonable, and supported by the contractor’s records.
We could not perform the audit because the Tribe and BIA, despite our requests, could neither provide us with a final draft of Rocky Boy’s/North Central Montana Rural Water System Project agreement, nor with the tribal management plan as mandated by law.
We informed the Tribe and BIA that we cannot complete a contract audit without having the agreement and plan to detail the purpose of each expense; therefore, we question the entire $2 million in costs claimed by the Tribe.