FY 1995 Superfund Charges to the Environmental Protection Agency

摘要

The purpose of our audit was to determine whether NIST had properly managed the financial aspects of its Superfund interagency agreements. We evaluated whether NIST had (1) accurately accumulated, documented and charged EPA for the Superfund reimbursable costs; (2) established adequate internal controls over reimbursable work related to the interagency agreements; and (3) complied with the terms and conditions of its Superfund interagency agreements with EPA. Our review covered interagency agreements entered into or continuing between EPA and NIST during the period October 1, 1994 through September 30, 1995. We reviewed NISTs policies and procedures for accepting reimbursable work, identifying and assigning actual costs to the project, and recovering all eligible costs. We also interviewed NISTs scientific and administrative personnel. Our review was conducted at NIST offices in Gaithersburg, Maryland from April through May 1997.