Reports

This report details KPMG’s findings of its audit of financial statements from the Office of the Special Trustee for American Indians (OST) for fiscal years 2019 and 2018. The OST financial reports contain financial statements and notes for Tribal and Other Trust Funds (Tribal) and Individual Indian Monies Trust Funds (IIM). KPMG issued a qualified opinion, consistent with prior years, on the Tribal financial statements because it was unable to satisfy itself as to the fairness of trust fund balances. KPMG issued an unmodified opinion on the IIM financial statements.

The OIG investigated allegations that Fort Peck Assiniboine & Sioux Tribal Police Officer Willard White stole $40,000 from the Tribe. White allegedly obtained the funds under the pretense of creating a youth diversion program but spent the money on personal purchases and did not create the program. We found the Tribe gave White $40,000 to create a youth diversion program. White, however, spent the entire amount on personal purchases, none of which supported the establishment of the proposed program.

We reviewed the Bureau of Safety and Environmental Enforcement (BSEE) to determine what progress has been made in improving its incident investigations program since the Deepwater Horizon incident in 2010. Overall, we learned that BSEE improved its incident investigations program, but communication challenges were impacting the program. BSEE made progress in improving its incident investigations program.

The Bureau of Safety and Environmental Enforcement’s Incident Investigations Program

During a recent investigation into allegations that a former U.S. Geological Survey (USGS) employee charged more than $14,000 in unauthorized transactions for personal gain, we learned of a U.S. Government charge/travel card (GTC) transaction review practice that could be beneficial if applied across the U.S. Department of the Interior (DOI). We also learned that training could help charge card reviewers at the DOI detect and prevent GTC misuse. In addition, we learned of a billing practice that makes it difficult for the Government to hold employees accountable for unresolved debts.