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<br />solidated Bureau/Corps Pick-Sloan financial statements as of September 30, <br /> <br />1976, reported that approximately $22 million was excluded from the <br /> <br />Corps plant accounts at that dat~ as follows: <br /> <br />Amount <br /> <br />(millions) <br />Power <br />Purpose <br />Only <br /> <br />AU <br />Purposes <br /> <br />Garrison land purchase payment <br />made by Bureau of Indian Affairs <br />($7,5 million reported by GAG <br />as of 6/30/69 plus about $0.9 <br />million interest) <br /> <br />$ 8,4 <br /> <br />$2.6 <br /> <br />Gavins Point - Niobrara relocation <br />costs from 1972 to 9/30/76 ($11 mil- <br />lion expended pluS about $0.9 million <br />interest) <br /> <br />11.9 <br /> <br />5.2 <br /> <br />Fort Randall - Duane Barnes court <br />claim for flood damages, decided in <br />favor of landowners in July 1976 but <br />amount not yet determined and no <br />funds yet expended <br /> <br />1.4 <br /> <br />0.6 <br /> <br />Total <br /> <br />21. 7 <br /> <br />8.4 <br /> <br />_.~--. . <br />--~~-- <br /> <br />..----""--. <br /> <br />The Army Audit Agency reported that the Corps Chief of Engineers <br /> <br />agreed that the land purchase payment should be included in the plant <br /> <br />costs, but that he believed the relocation costs should not be included <br /> <br />---- ---~.._. - .--- -"---.------ -...--- <br />- --- ---in plant costs because the legislative history shows that the relocation <br /> <br />was not intended to be part of the Gavins Point project. The court <br /> <br />claim was excluded from plant costs because accounting staff were <br /> <br />unaware of it. <br /> <br />Reconnnendation <br /> <br />We reconnnend that the reanalysis of Pick-Sloan which we have advocated <br /> <br />also consider action taken by the Corps on these costs. <br /> <br />27 <br /> <br />