Incurred Cost Audit of Aleutian Pribilof Island Association Compact Agreement No. OSGT811 Involving Public Law 102-477 With the Bureau of Indian Affairs

We audited an agreement between the Aleutian Pribilof Island Association (APIA) and the Bureau of Indian Affairs (BIA) to provide clients with job training, work, and education-related opportunities that lead to employment and self-sufficiency. During our audit, we found that APIA claimed costs that were unsupported and unallowable in accordance with the contract terms, applicable Federal laws and regulations, and BIA guidelines. We questioned $18,246 in costs claimed under the contracts and found deficiencies in APIA’s management of the contract. We issued two Notices of Finding and Recommendation (NFRs) to APIA during our fieldwork. We offered two recommendations to help BIA oversee APIA management of contract funds. Though APIA did not concur with either of the recommendations, its responses to the NFRs and adjustments to its files since we issued them caused us to consider these two recommendations to be resolved and implemented.