Expenses Incurred by the Rocky Boy Health Board Were Not Always Allowable or Adequately Supported 

Not all of the salary and benefit expenses that the Rocky Boy Health Board (Rocky Boy), a component of the Chippewa Creek Tribe of the Rocky Boy's Reservation (Tribe), incurred were allowable in accordance with Federal requirements, the Tribe's policies, and Rocky Boy's policies. During Federal fiscal years (FYs) 2011 through 2013, Rocky Boy incurred and paid unallowable salary and benefit expenses of $271,000. The unallowable expenses consisted of $82,000 in duplicate salary payments, $62,000 in unsupported supplemental payments, $51,000 in excessive retirement benefit payments, $32,000 in unallowable exempt overtime payments, $17,000 in unallowable nonexempt overtime payments, $13,000 in unallowable donated leave payments, $11,000 in excessive annual leave payments, and $3,000 in unauthorized compensatory time payments.