Audit of Costs Claimed by Klamath Tribal Health and Family Services Klamath Falls, Oregon for the Period January 1, 1992 through December 31, 1994

EXECUTIVE SUMMARY:

In this final report, we determined that the Indian Health Services (IHS initially provided cash to Klamath Tribal Health and Family Services (KTHFS) in excess of actual cash expenditures, resulting in the accumulation of $316,651 of excess cash held in certificates of deposit as of December 31, 1994. The KTHFS did not subsequently reduce its cash requests to eliminate the excess. In addition, the KTHFS also made excessive payments totaling $94,637 to its executive director over a two-year period.