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Series: Audits of Tribal Controls Over Indian Health Service Sanitation Facilities Construction Program Costs

Announced on  | Last Modified on  | Series Number: SRS-A-25-011
Status
Active
Agency
Indian Health Service

OBJECTIVE

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 homes and communities with essential water supply, sewage disposal, and solid waste disposal facilities. We plan to perform a series of audits that will examine internal controls in place over SFC program construction projects that are managed by an agreement between IHS and a Tribe, or managed by a Tribe that has assumed sole responsibility for a project. For each audit, our objective will be to determine whether IHS Area Offices or Tribes implemented internal controls for awarding, monitoring, and reporting SFC program projects according to applicable Federal and Tribal requirements.

There are 3 projects in this series.

Project titles will remain unpublished until projects are complete and reports are posted.

ACTIVE PROJECTS IN THIS SERIES (2)

Project OAS-25-07-073 • Announced on Nov 30, 2023

Project OAS-25-07-075 • Announced on Nov 30, 2023

COMPLETED PROJECTS IN THIS SERIES (1)

Audit of IHS Navajo Area Office and Navajo Nation Controls Over Indian Health Service Sanitation Facilities Construction Program Costs

Project A-07-24-07015 • Completed on September 10, 2026

TIMELINE

  • November 30, 2023
    Series Number SRS-A-25-011 Assigned
  • November 30, 2023
    Projects Announced

    Audit of IHS Navajo Area Office and Navajo Nation Controls Over Indian Health Service Sanitation Facilities Construction Program Costs - A-07-24-07015

  • Project OAS-25-07-073

  • Project OAS-25-07-075

  • September 10, 2026
    Project Complete - A-07-24-07015

    Audit of IHS Navajo Area Office and Navajo Nation Controls Over Indian Health Service Sanitation Facilities Construction Program Costs complete. Report Published

  • Today
    2 Audits In-Progress
  • Est FY2027
    Estimated Fiscal Year for Series Completion

1 REPORT PUBLISHED

The IHS Navajo Area Office’s Internal Controls for Awarding, Monitoring, and Reporting Sanitation Facilities Construction Projects Could Be Improved (A-07-24-07015)

Although the NAIHS had internal controls in place for awarding, monitoring, and reporting SFC Program projects funded under the IIJA, it did not consistently follow those controls or its established procedures.

  • For some projects the NAIHS did not follow required award controls because it did not update project cost estimates or prepare and review project summaries as required.
  • The NAIHS did not follow its monitoring controls in several areas, including reviewing invoices before payment, reviewing and approving right-of-way easements, and amending Memorandums of Agreement when project scope changes occurred.
  • Some of the reports prepared by the NAIHS did not accurately identify funding sources, did not track construction and design costs separately as required, and did not report updated milestones.
Recommendations are updated each month and may not immediately be available for recently completed projects.
Work Plan Type
Office of Audit Services
HHS Agencies
Indian Health Service
Issue Areas
Contracts Departmental Operational Issues Financial Stewardship Public Health Issues
Target Groups
Native American
Financial Groups
Grants