North Dakota Audit Reports

Issue Date: September 4, 2007
Audit Report No.: 2007-DE-1007
File Size: 51.09KB

Title: Sitting Bull College, Fort Yates, ND, Generally Met Requirements While Administering Its Tribal Colleges and Universities Program Assistance Award

HUD-OIG reviewed the Tribal Colleges and Universities Program Assistance Award issued to Sitting Bull College (college) on September 8, 2005. Our objectives were to determine whether the college purchased materials to build the Family Support Center (center) in accordance with federal procurement requirements and whether materials purchased to build the center were allowable under the terms specified in Office of Management and Budget Circular A-21 and the Tribal Colleges and Universities Program Assistance Award. We audited the college because it was the only 2005 award recipient in our region to have completely drawn down its grant funds at the time of our review.

With minor exceptions, the college complied with applicable requirements while administering this award. The college did not properly develop its contract agreements, include applicable U.S. Department of Housing and Urban Development (HUD) procurement procedures in its procurement policies or have written standards of conduct governing the performance of its employees engaged in the award and administration of the contracts. However, these deficiencies did not have an adverse effect on building the center.

Based on the results of our review, we did not recommend any corrective action.

Issue Date: June 11, 1997
Audit Related Memorandum No. 97-DE-207-1803
File Size: 21KB

Title: Turtle Mountain HA, Belcourt, ND

We found that the Housing Authority has not established the proper separation of duties over the handling of cash receipts and recording cash transactions. Without the proper controls, the Authority has limited assurance that all cash collections are properly received, receipted, and recorded. In fact, the Authority cannot account for 18 missing receipt tickets. While some Authority tenants have been able to identify that four of the missing receipt tickets were actually issued, the Authority is unable to identify the ultimate disposition of the cash collections.

Issue Date: May 21, 1997
Audit Case Number 97-DE-207-1003
File Size: 6KB

Title: Turtle Mountain HA, Belcourt, ND

The Housing Authority was not maintaining the Housing Development Program waiting list in accordance with HUD and the local Housing Authority policies. We also found that recently developed Mutual Help houses did not have adequate ventilation systems causing excessively high humidity inside the houses. The high humidity conditions are causing damage to the houses. There were also other construction deficiencies that had not yet been corrected by the Housing Authority.

Issue Date: December 20, 1996
Audit Case Number 97-DE-241-1002
File Size: 31KB

Title: Turtle Mountain Band of Chippewa Indians, Belcourt, ND

We have completed a limited Operation Safe Home fraud review of Indian Community Developments Block Grants received by the Turtle Mountain Band of Chippewa Indians. This review was conducted as part of a national proactive initiative. Our objectives were to detect possible fraud or program abuse. While we did not identify possible fraud or program abuse, we noticed that the tribe is prematurely drawing down Community Development Block Grant funds.