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Show . . ' • . . - . . . . . . . • • , • . . . • - • • • . - - , . , ; - , : W . - , .<• ;ir , , - _ - . - . : • , . - . . . . s - U - . & ~ - ^ : ; . ^ : : * , -• EXHIBIT C Page 2 of 2 (^ June 9, 1978, we issued a report on the Muskogee Area Office citing vaste and inefficiency in the operation of schools, e.g., annual per nupil boarding school costs as high as $10,281 and wasteful and extravagant expenditures. In its report of February 15, 1978 on off-reservation boarding schools, the General Accounting Office disclosed similar findings, e.g., annual per pupil costs as high as $13,334 and pupil/ staff ratios as low as 1.5 to 1". BIA has not effectively addressed this problem. Recovery of Grant Expenditures The Heritage Conservation and Recreation Service has not initiated action to recover $785,000 from a departmental grantee as we recommended in our audit report of March 4, 1977. Our recommendation was based on findings of unsupported costs, unallowable costs, and incorrect allocations. Water Resources Project, Pick-Sloan Our report of July 19, 1978, recommended complete reassessment of planning and financial management of the Pick-Sloan Missouri River Basin Program as necessary to provide a more realistic basis for financial decisions about this major water resources program by the Congress and the Administration. This requires coordination among Interior, DOE, the Corps, 0MB and the Congress; that has not occurred. It involves development of new assumptions about features to be built, the time frames involved, more appropriate cost allocations to functions, changes in power marketing practices, and other aspects of the Federal investment in the program (estimated ultimately to be in excess of $5 billion) with particular reference to reimbursable costs. (We have received no response to the audit report.) 8 .... -, ..-.„„- ^.:rww,r-._„..«,.. |