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Audit of Internal Controls in Place To Identify, Record, and Track Indian Health Service Sanitation Facilities Construction Program Costs

Under the Infrastructure Investment and Jobs Act, Congress allocated $3.5 billion to the Indian Health Service (IHS) Sanitation Facilities Construction (SFC) Program to provide American Indian and Alaska Native (AI/AN) homes and communities with essential water supply, sewage disposal, and solid waste disposal facilities. The IHS Sanitation Deficiency System (SDS) is an inventory of sanitation projects developed to address existing sanitation deficiencies in AI/AN communities. As of December 31, 2021, the SDS showed 1,513 sanitation projects totaling $3.4 billion in eligible costs and $735 million in ineligible costs. Ineligible costs are the costs associated with serving commercial, industrial, or agricultural establishments, including nursing homes, health clinics, schools, hospitals, hospital quarters, and non-AI/AN homes. Our audit will determine whether IHS has internal controls to: (1) identify, record, and track project costs in the SDS and (2) ensure that appropriated funds are not used for ineligible SFC project costs.

Announced or Revised Agency Title Component Report Number(s) Expected Issue Date (FY)
Revised Indian Health Service Audit of Internal Controls in Place To Identify, Record, and Track Indian Health Service Sanitation Facilities Construction Program Costs Office of Audit Services WA-22-0009 (W-00-22-59474) 2025