Drinking Water: Key Aspects of EPA's Revolving Fund Program Need to Be Strengthened.

摘要

Given the size and significance of the DWSRF program, the 1996 amendments and EPA's implementing regulations include provisions to develop tools, such as information systems, performance reviews, and financial audits, to help EPA monitor the states implementation of the DWSRF program and evaluate program effectiveness. For example, when EPA promulgated its DWSRF regulations, it established a national information management system (NIMS) to better assess the DWSRF program, monitor state progress, and provide assistance in the agency's annual reviews of state programs. EPA also set up a process whereby its regional offices annually assess key aspects of state DWSRF programs: achievement of state program goals and objectives;compliance with grant agreements and applicable statutory provisions, such as funding priorities; and the program's financial status. To determine the adequacy of the financial controls in the DWSRF program, EPA's regulations provide that states may voluntarily agree to conduct annual independent audits that cover the financial statements, internal controls,and compliance with applicable requirements. States that do not conduct their own audits are subject to periodic audits by the EPA Office of Inspector General (OIG).