The Bureau of Indian Affairs’ Agreement with the Crow Tribe on the Methamphetamine Initiative Program

The Bureau of Indian Affairs (BIA) requested that we audit costs claimed on the Crow Tribe’s Methamphetamine Initiative Program, under Agreement No. A12AV01171. We could not perform the audit because the Tribe did not provide the necessary documentation for its claim, such as contractor invoices, vendor invoices, payroll documentation, and internal journal entries. We therefore could not determine whether the Tribe’s claimed costs of $150,000 for fiscal years (FYs) 2015 and 2016 were allowable under Federal laws and regulations, allocable to the agreement and incurred in accordance with its terms and conditions, and reasonable and supported by the Tribe’s records. We question the entire claim of $150,000 for FYs 2015 and 2016.