Strengthening the Accountability of Indian and Island Community Programs

What Needs to Be Done | Key Reports

GAO has identified a number of long-standing financial and programmatic deficiencies in Interior’s Indian and Island Community programs.

While Interior has taken significant steps in the last 10 years to address weaknesses in certain Indian programs, it is still in the process of implementing key trust fund reforms, including preparation of a timetable for completing remaining activities, to effectively manage more than 300,000 trust fund accounts with assets of more than $3 billion. Further, in the department’s consolidated financial statements, the management of Indian trust funds continues to be reported as a material internal control weakness.
Highlights of GAO-07-104 (PDF)
GAO has also reported on serious delays in the Bureau of Indian Affairs’ (BIA) program for determining whether the department will accept land in trust—as of the end of fiscal year 2005, more than 1,000 land in trust applications from tribes and individual Indians were pending. While BIA generally followed its regulations for processing land in trust applications, it had no deadlines for making decisions on them.
Highlights of GAO-06-781 (PDF)
In addition, the department could be doing more to assist the island communities of American Samoa, Guam, the Commonwealth of the Northern Mariana Islands and the U.S. Virgin Islands, and the three sovereign island nations with long-standing financial and program management difficulties in accurately accounting for expenditures, collecting taxes and other revenues, controlling the level of expenditures, and delivering program services—all of which resulted in numerous federal agencies designating some of the governments as “high-risk” grantees. Further, the department faces challenges in addressing the failing economy in the Commonwealth of the Northern Mariana Islands and assisting Guam in preparing for the anticipated expansion of military personnel.
Highlights of GAO-08-655 (PDF), Highlights of GAO-08-466 (PDF), Full Report of GAO-07-514R (PDF, 74 pages), Highlights of GAO-08-791 (PDF), Highlights of GAO-07-163 (PDF), Highlights of GAO-07-119 (PDF), Highlights of GAO-08-732 (PDF), Highlights of GAO-07-513 (PDF), Highlights of GAO-06-590 (PDF)

^ Back to topWhat Needs to Be Done

To improve the timeliness and transparency and ensure better management of BIA’s land in trust process, the Assistant Secretary for Indian Affairs should move forward with adopting revisions to the land in trust regulations that include

specific time frames for BIA to make a decision once an application is complete, and
guidelines for providing state and local governments with more information on the applications and a longer period of time to provide meaningful comments on the applications.

Highlights of GAO-06-781 (PDF)

To address economic, fiscal, and financial accountability challenges faced by the insular area governments, the Assistant Secretary for Insular Affairs should

coordinate with other federal grant-making agencies,
conduct periodic evaluations and create a framework for conducting site visits, and
implement procedures to help insular areas resolve audit findings and achieve clean audit opinions.

Highlights of GAO-07-119 (PDF)

^ Back to topKey Reports

U.S. Insular Areas: Economic, Fiscal, and Financial Accountability Challenges: GAO-07-119, December 12, 2006; Summary (HTML) Highlights Page (PDF) Full Report (PDF, 83 pages) Accessible Text Recommendations (HTML)

Compacts of Free Association: Micronesia and the Marshall Islands Face Challenges in Planning for Sustainability, Measuring Progress, and Ensuring Accountability: GAO-07-163, December 15, 2006; Summary (HTML) Highlights Page (PDF) Full Report (PDF, 123 pages) Accessible Text Recommendations (HTML)

Indian Issues: The Office of the Special Trustee Has Implemented Several Key Trust Reforms Required by the 1994 Act, but Important Decisions about Its Future Remain: GAO-07-104, December 8, 2006; Summary (HTML) Highlights Page (PDF) Full Report (PDF, 39 pages) Accessible Text Recommendations (HTML)

Indian Irrigation Projects: Numerous Issues Need to Be Addressed to Improve Project Management and Financial Sustainability: GAO-06-314, February 24, 2006; Summary (HTML) Highlights Page (PDF) Full Report (PDF, 51 pages) Accessible Text Recommendations (HTML)

Indian Issues: BIA's Efforts to Impose Time Frames and Collect Better Data Should Improve the Processing of Land in Trust Applications: GAO-06-781, July 28, 2006; Summary (HTML) Highlights Page (PDF) Full Report (PDF, 56 pages) Accessible Text Recommendations (HTML)

Compacts of Free Association: Trust Funds for Micronesia and the Marshall Islands May Not Provide Sustainable Income: GAO-07-513, June 15, 2007; Summary (HTML) Highlights Page (PDF) Full Report (PDF, 73 pages) Accessible Text Recommendations (HTML)