Audit of the Indian Health Service's Internal Controls Over Monitoring of Recipients' Compliance With Requirements of Nursing Program Scholarships

Our review found that the Indian Health Service (IHS) did not have any internal controls to monitor recipients' fulfillment of education requirements and service obligations for Nursing Program scholarships. As a result, IHS could not provide assurance that recipients fulfilled education requirements and service obligations. Under the Nursing Program, IHS provides grants to colleges, universities, and other programs to develop and maintain nursing education programs and recruit individuals to provide nursing services to Indians. Each recipient of a Nursing Program scholarship must maintain full-time enrollment until completion of the education program, maintain an acceptable level of academic standing, and fulfill a minimum service obligation.

We recommended that IHS develop and implement internal controls for monitoring recipients' fulfillment of education requirements and service obligations for Nursing Program scholarships. IHS concurred with our recommendation.