3 Vr*?        United States             Off ice of
            / /--    Environmental P-otecnon       Inspector General
     - LIfrv /O     A9enCV                401 M Street. SW
                                      Wasn.nqton. DC 20460

v>EPA          Report of Audit
                     REPORT OF AUDIT  ON THE MANAGEMENT OF
                    THE TECHNICAL ASSISTANCE TEAM SERVICES

                   AUDIT REPORT NUMBER E5eH7-03-0290-8l949

                              September 28, 1988
                  U.S.
                  taisrary, Soon 2404  FS1-C11-A
                  •m M Street, S
                          . 00

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                        TABLE OF CONTENTS


                                                            Page

SCOPE AND OBJECTIVES	     1

SUMMARY OF FINDINGS	     2

ACTION REQUIRED	-	     6

BACKGROUND	     6


FINDINGS AND RECOMMENDATIONS

1 - IMPROVEMENT NEEDED IN THE UTILIZATION OF CONTRACTOR
    PERSONNEL	     8

2 - CONTRACTOR MONITORING NEEDS IMPROVEMENT	    16

3 - IMPROPER USE OF CONTRACTOR STAFF FOR PERSONAL
    SERVICES	    25

4 - TECHNICAL DIRECTION NEEDS IMPROVEMENT	    32

5 - IMPROVED EVALUATION PROCEDURES NEEDED	    39

6 - UNQUALIFIED TAT PERSONNEL ASSIGNED TO EPA	    46

7 - PROCEDURES FOR SPECIAL PROJECTS SHOULD BE FOLLOWED...    49

APPENDIX A - REGION III'S RESPONSE TO DRAFT AUDIT
  REPORT 	    53

APPENDIX B - OERR'S RESPONSE TO DRAFT AUDIT REPORT	    66

APPENDIX C - DISTRIBUTION	    73

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            UNITED STATES ENVIRONMENTAL PROTECTION AGENCY

                      OFFICE Of THE INS'ECTOM GENCMAl

                          MID-ATLANTIC OIVHION

                          •41 CHESTNUT tUILDING

                      *HILAD£i.rMIA. PENNSYLVANIA 191C7
September 28, 1988

MEMORANDUM
SUBJECT:
FROM:
TO:
Audit Report Number E5eH7-03-0290-81949
Report of Audit on the Management of
the Technical Assistance Team  CTAT) Services
P. Ronald Gandolfo
Divisional Inspector General  for Audit

James M. Seif
Regional Administrator          >

Henry L. Longest, II, Director
Office of Emergency and Remedial Response
SCOPE AND OBJECTIVES

     We performed an audit of  the  Technical Assistance Team (TAT)
contract administered by the Environmental Protection Agency (EPA).
We examined EPA's management of  the  services provided under con-
tract number 68-01-7367.  The  purpose  of  this audit was to evaluate
how effectively EPA Region III managed the contract.   We performed
the audit in accordance with the Standards for Audit of Governmental
Organizations, Programs, Activities, and  Functions issued by the
Comptroller General of the United  States  as they apply to economy
and efficiency and program results audits.  Our review included
tests of the project files and other auditing procedures we
considered necessary.

     Our audit encompassed reviews at  EPA Headquarters, Emergency
Response Division (ERD), the Procurement  and Contracts Management
Division, and the Region III Emergency Response Division.  We also
visited the contractor's office  (Zone  Program Management) in West
Chester, PA, Washington, DC  (Headquarters' TAT), and Cherry Hill,
NJ (TAT Office Region III).

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     We did not perform a detailed financial and compliance audit
of the contract.  Our review evaluated the economy, efficiency,
and program results expected only in relation to the procedures     m
used by the Agency to administer and manage the contract.  This     ™
review disclosed several areas needing improvement which are
discussed in this report.  No other issues came to our attention
which we believe were significant enough to warrant expanding the
scope of the audit.  We did not perform a study and evaluation of
internal accounting controls and accordingly did not include a
report on them.

     Our survey work for this review began on August 13, 1987, and
was completed on October 15, 1987.  As a result of the survey, we
initiated an in-depth audit review in November 1987.  The fieldwork
for this audit was completed April 30/ 1988.  We examined project
files including correspondence at EPA andvthe contractor's offices.
We also reviewed financial, management, and operational reports
for the TAT contract.  Our review basically encompassed TAT contract
documentation for calendar year 1987.  We selected calendar year
1987 because this was the most current information available.  How-
ever, in selected instances, we reviewed documentation from calendar
year 1988, when appropriate.  During the audit, we judgmentally
selected our samples.
                 e,
     During this audit we also:

     1.  Examined the TAT contract and EPA policy and
         regulations regarding the program.

     2.  Performed a review of the documents, records,               ™
         and reports issued under the TAT contract.

     3.  Visited several removal sites.

SUMMARY OF FINDINGS

     The findings included in this report are summarized below.
The detailed findings, along with related recommendations  for
corrective action, are provided in the "Findings and Recommendations"
section of this report.  We believe that the administration and
management of the TAT contract can be strengthened if  action  is
taken in the following areas.

1.  IMPROVEMENT NEEDED IN THE UTILIZATION OF CONTRACTOR  PERSONNEL

     Improvement is needed to ensure that professional contractor
personnel are not used to perform administrative type  duties. We
found that during calendar year 1987, approximately  6,100  hours  of
administrative work, costing about $187,000, were  provided by

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 engineers,  scientists and geologists.  They performed such tasks
 as  file organization, referencing, indexing and working in the
 Regional Response Center  (RRC).  The Technical Assistance Team
 (TAT)  contract does not provide for the use of professional level
 personnel to provide this administrative support.. We believe
 these  contract personnel  should be utilized more efficiently to
 perform higher priority tasks which are in the TAT members' field
 of  expertise and in conformance with the requirements of the
 contract.   Region III personnel stated that the use of TAT personnel
 for administrative support duties was due to a lack of sufficient
 EPA personnel available to perform these tasks.  We recommended
 that Region III discontinue the use of professional level personnel
 to  perform  administrative duties and utilize these personnel on
 more essential tasks.

 2.  CONTRACTOR MONITORING NEEDS IMPROVEMENT

     Region III needs to  improve its monitoring of the contractor's
 performance.  The primary responsibility for monitoring the contrac-
 tor's  performance is that of the Deputy Project Officer (DPO).
 However, we found that the DPO did not: (1) ensure that required
 management  reports were accurate and useful, (2) maintain a current
 log showing the status of TDDs, (3) conduct Regional contractor
 office reviews as required by EPA guidance, and  (4) determine the
 accuracy of the contractor's invoices.  In order to ensure that
 the contractor is progressing satisfactorily in implementing
 assigned tasks and in meeting planned financial and programmatic
 objectives, it is necessary for EPA to regularly monitor contractor
 performance.  Adequate monitoring would also assist in an early
 identification and prevention of potential problems that otherwise
 may adversely affect the  smooth operation and implementation of
 the program.  We believe that the lack of adequate monitoring was
 partially attributed to the fact that the DPO was not available on
 a full-time basis to direct the efforts of the contractor who
 incurred costs of $4.4 million under the contract during calendar
 year 1987.  We recommended to both Region III and the Office of
 Emergency and Remedial Response (OERR) that improvements be made
 in monitoring of the contractor's performance.

 3.  IMPROPER USE OF CONTRACTOR STAFF FOR PERSONAL SERVICES

     Region III did not comply with the Federal Acquisition Regula-
 tions  (FAR) and the provisions of the TAT Users' Manual by improp-
 erly using  contractor staff for personal services.  According to
 the FAR, personal services occur when contractor  personnel appear,
 in effect,  to be Government employees.  We found  that Region  III
directed professional level contractor personnel  to work in the
 RRC, under  EPA supervision, doing routine administrative tasks,
which makes them appear to be EPA employees.  Region III officials

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 informed us  that due to a shortage of EPA administrative support
 personnel, they used contractor staff to assist in the operations
 of  the Response Center.  We believe that the use of contractor      |
 personnel to work  in the Response Center performing administrative
 tasks under  the direct supervision of EPA, constituted prohibited
 personal services.  We recommended that Region III.discontinue the
 use of contractor  personnel for personal services.

 4.   TECHNICAL DIRECTION NEEDS IMPROVEMENT

     Region  III needs to improve its technical direction of the
 TAT contractor.  The principal mechanism for directing the contrac-
 tor is by issuance of a Technical Direction Document (TDD).  The
 TDD should provide the contractor with a clear understanding of the
 services that are  required.  In our review of the administration
 of  TDDs we found several problems which included:  (1) inadequate
 preparation, (2) delayed processing, and (3) insufficient direc-
 tion.  We believe  that these deficiencies stem from the fact that
 the DPO is not available on a full-time basis to properly issue
 and manage technical direction.  Similar deficiencies were cited
 in  both an OIG survey report dated April 18, 1984, and the results
 of  a review  of Region III by Headquarters ERD dated October 29,
 1984.  The absence of clear, complete work authorizations, impedes
 efficient management of the contractor by the Region.  Also, EPA
 may not be in a position to hold the contractor accountable or
 establish a  record of the tasks it directed the contractor to
 perform.  A  future consequence of incomplete TDDs  is that the
 Agency may not have complete records to recover cleanup costs
 under Superfund.   We recommended that Region III ensure that
 technical direction guidelines are followed.

 5.   IMPROVED EVALUATION PROCEDURES NEEDED

     Evaluation procedures need to be followed to  ensure that the
 award fees paid to the contractor are justified.   For the first
 two  rating periods ending September 30, 1987, the  contractor
 received over 80 percent of the maximum award fee  available
 ($59,152 of  $73,480) for demonstrated performance  in Region III.
 Our  review disclosed that Region III did not:   (1) substantiate
 evaluations  as to  how and why a rating was meritorious or deficient,
 and  (2) ensure that Acknowledgement of Completion/Performance
 Observation  Reports (AOC/PORs) were submitted within ten days of
 the  task being completed.  We believe these conditions occurred
because the  Region did not place a high priority on these evalua-
 tions .   Lack of sufficient support for contractor  ratings and late
 submission of AOCs were also noted in a management review performed
by ERD in 1984.  We believe that these problems demonstrated that
Region III did not adequately perform the evaluation process in
order to justify the award fee paid.  We recommended to both
Region III and OERR that evaluations should be properly supported
and  completed promptly.

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 6.  UNQUALIFIED TAT PERSONNEL ASSIGNED TO EPA

     The contractor did not always provide personnel who possessed
 the necessary education and experience as required by the contract.
 We examined the resumes of all 40 contractor, personnel who were
 assigned to Region III.  Our review identified four employees who
 did not possess the required qualifications.  Consequently, EPA
 was overbilled approximately $14,414 for these unqualified con-
 tractor personnel and did not receive the experienced technical
 assistance needed to respond to removal and prevention activities.
 We recommended that OERR ensure that resumes of all contractor
 personnel are reviewed so that only qualified personnel are
 provided.

 7.  PROCEDURES FOR SPECIAL PROJECTS SHOULD BE FOLLOWED

     Region III did not follow procedures to properly administer
 and manage the issuance of TDDs^for special projects.  These TDDs
 should be utilized to provide EPA, during emergency removal activi-
 ties, with specialized resources not routinely available from the
 contractor.  Our review for the nine month period ending September
 30, 1987, encompassed 22 TDDs with estimated costs of $130,461,
 This review disclosed the following: (1) the procurement of services
 not allowed by the contract, and (2) a lack of proper review and
 authorization.  We believe that this condition resulted because of
 the lack of adequate oversight and control by the DPO.  Improvement ,.„.;
 in the areas cited "above is essential to ensure that only  authorized
 purchases are made and proper approval is obtained in accordance
 with prescribed procedures.  We recommended that OERR clarify the
 criteria for special projects and Region III comply with the require-
 ments for special projects.

     During the audit, we held discussions with Region  III officials
 and informed them of our findings.  We also provided preliminary
 copies of five of the seven findings to ERD and Region  III.
 Written comments were provided by the recipients.  Our  evaluation
 of the comments did not alter the content of the findings.  On
 July 22, 1988, we issued a draft report to the Regional Administrator
of Region III and OERR.  On August 22, 1988, OERR provided a written
 response to our draft report.  On August 25, 1988, Region  III
 provided a written response to our draft report.  The written
 responses generally disagreed with our findings.  Subsequently, we
 held exit conferences with OERR personnel on September  15, 1988,
 and with Region III personnel on September 16,  1988.  During these
 conferences, we further explained some of the details concerning
our findings.  At this time, we were able to resolve several areas
of disagreement contained in the responses.  To provide a  balanced
understanding of the issues, we summarized the  responses of OERR
and Region III after each finding.  We also included the complete
responses in Appendices A and B.

     The courtesies and cooperation extended by your staff during
 this audit are appreciated.

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ACTION  REQUIRED

      In accordance with  EPA Directive 2750, the action official is
required to provide this office with a written response to the
audit report within 90 days of the audit report date.  Since this
report  deals primarily with the management of the contract at the
Regional level,  the Regional Administrator of EPA Region III is
designated as the primary action official and should take the lead
in coordinating  the response to this report.

BACKGROUND

      The "Superfund" program was established by the Comprehensive
Environmental Response,  Compensation and Liability Act of 1980
{CERCLA), Public Law 96-510, enacted on December 11, 1980.  The
Superfund program was created to protect public health and the
environment from the release, or threat of release, of hazardous
substances from  abandoned hazardous waste sites and other sources
where response was not required by other Federal laws.  A Trust
Fund  was established by  CERCLA to provide funding for responses
ranging from control of  emergency situations to provision of
permanent remedies at uncontrolled sites.  CERCLA authorized a
$1.6  billion program financed by a five-year environmental tax on
industry and some general revenues.  CERCLA requires that re-
sponse, or payment for response, be sought from those responsible
for the problem, including property owners, generators and trans-
porters .

      CERCLA was  revised  and expanded by the Superfund Amendments
and Reauthorization Act  of 1986 (SARA), Public Law  99-499, enacted
on October 17, 1986.  SARA reinstituted the environmental- tax and
expanded the taxing mechanisms available for a five-year period.
It authorized an $8,5 billion program for the 1987-1991 period.
The Trust Fund was renamed the Hazardous Substance  Superfund.

      The basic regulatory blueprint for the Superfund Program is
the National Oil and Hazardous Substances Contingency Plan  (NCP),
40 CFR  Part 300.  The NCP was first published in 1968 as part of
the Federal Water Pollution Control Plan, and has been substanti-
ally  revised to  meet CERCLA requirements.  The NCP  lays out two
broad categories of response:  removals and remedial response.
Removals are relatively  short-term responses, and modify an earlier
program under the Clean  Water Act.  Remedial response is  long-term
planning and action to provide permanent remedies for serious
abandoned or uncontrolled hazardous waste sites.

     To provide  technical support for the emergency response
programs, the Agency awarded a Cost-Plus-Award Fee  (CPAF) contract
on December 16,  1986.  This contract is entitled "Technical Assis-
tance Teams (TAT) for Emergency Response, Removal and Prevention

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 (Zone  I)"  and  is  for a base period of two years with a two year
 option.  This  contract has a potential value of $120 million.  As
 of  the end of  December 1987 the contractor had billed the Agency
 $15.5  million  for services performed.  Approximately $4.4 million
 was  for  services  in Region III.  As identified in the Financial
 Management Report for December 1987, costs incurred for Region III
 included:  $175,081 for special projects, $347,768 for analytical -
 services,  $934,684 for administrative expenses, and $2,927,393 for
 direct costs of professional personnel.

     Prior to  this award, EPA had a contract for nationwide TAT
 services with  the current contractor.  EPA awarded this $62 million
 CPAF contract  on  September 30, 1982.  The contract period was for
 two  years  with an option for two additional years.

     In  accordance with the current contract terms, the contractor
 developed  an organization consisting of a Zone Program Manager
 (ZPM)  and  support management effort.  TAT members are located in
 each Region of Zone I (Regions I-V), at TAT Headquarters, Washington
 DC and at  the  Environmental Response Team in Edison, New Jersey.
 The  TATs are comprised of a TAT Leader (TATL) and technical  staff.
 The  TAT  contract  provides that the contractor shall support  EPA's
 capability to  adequately respond to environmental emergencies
 caused by  the  discharge or release of oil, petroleum, or hazardous
 substances to  any media (air, land, surface water, or ground water)
 and  perform spill prevention compliance inspections, process
 inspections, contingency planning, and training.

     Within the EPA Headquarters, ERD under the Office of Emergency
 and  Remedial Response (OERR) is charged with overall management
 responsibility for the TAT contract.  ERD oversees total resource
 utilization of the TAT contract and coordinates implementation of
 the  contract through the EPA Regional offices.  In addition, Head-
 quarters must  ensure that the TAT contractor adheres to all  estab-
 lished Agency  or  other Federal regulations, procedures and guidelines
 An EPA Project Officer (PO), who works for the ERD, provides overall
 technical  direction and coordination for the technical contractual
 efforts.   To assist the PO, each Region designated a Deputy  Project
 Officer  (DPO)  to  direct the TATs at the Regional level.  Technical
 direction  is in the form of Technical Direction Documents  (TDDs)
 assigned by the DPO to the TATL.  The DPO also monitors the  TATs'
 work and evaluates their performance after the task is complete.

     The contract requires that a specified number of members  be
dedicated  to the  TAT project in each Region.  The members must be
 available  on a full-time basis (1,900 hours a year).  The DPO  has
program management responsibility for planning, executing and
 controlling the utilization of dedicated TAT resources.   In  Region
 III  the DPO directed the work of about 45 professional TAT members.
 In addition, during calendar year 1987, the DPO authorized 480
work orders {TDDs).

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                    FINDINGS AND RECOMMENDATIONS

 1.   IMPROVEMENT NEEDED  IN THE UTILIZATION OF CONTRACTOR PERSONNEL   A

      Improvement  is needed to ensure that professional contractor
 personnel are  not used  to perform administrative type duties.  We
 found that during calendar year 1987, approximately 6,100 hours of
 administrative work,  costing about $187,000, were provided by
 engineers, scientists and geologists.  They performed such tasks
 as  file organization, referencing, indexing and working in the
 Regional Response Center  (RRC).  The TAT contract does not provide
 for the use of professional level personnel to provide this admin-
 istrative support.  We  believe these contract personnel should be
 utilized more  efficiently to perform higher priority tasks which
 are in the TAT members' field of expertise and in conformance with
 the requirements  of the contract.  Region III personnel stated
 that the use of TAT personnel for administrative support duties
 was due to a lack of  sufficient EPA personnel available to perform
 these tasks,

      Under Contract No. 68-01-7367, the contractor is required to
 provide the personnel,  materials, and facilities to establish and
 manage a zone  organization to augment EPA's response, removal, and
 prevention programs within Zone 1.  The contractor is also required
 to  perform this work within a specified number of hours or level
 of  effort (LOE).  According to Section H.13 of the contract,  "admin-
 istrative support of the TATs (management, clerical, typing, etc.)
 shall  be provided by the contractor as necessary.  Administrative
 support personnel are not included either in the TATs or in the LOE.;
 The LOE direct labor hours should only include the direct labor     '
 hours  of the TAT  Leaders  (TATL) and TAT members.  The TATs are
 comprised of a multidisciplined technical "staff consisting of
 groundwater hydrologists, toxicologists, chemists, and environmental
 scientists etc.

      Section H.15 of the contract details the personnel qualifica-
 tions  of the TAT  members. To serve as a Professional Level  (PL)-l,
 PL-2,  or PL-3, personnel must possess the required technical
 knowledge and  the capability to perform varied assignments utiliz-
 ing  this expertise.  The required education ranged from a B.S.
degree or equivalent with zero to three years experience for  a
 PL-1 to a masters degree or equivalent and six to twelve years
 experience for a  PL-3.  To serve as a Technician Level  (TL)-l, TL-
 2,  or  TL-3, personnel must be able to perform routine, standard-
 ized or complex assignments usually entailing testing or operating
 equipment.

     We identified  14 TDDs where professional staff were utilized
 to  perform administrative duties.  Our analysis of these 14  TDDs
disclosed the  following hours expended during calendar year  1987
by professionals  performing these tasks:
                                 8

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           PROFESSIONAL              ADMINISTRATIVE
           DISCIPLINE                HOURS WORKED

           Engineers
           Hygienist
           TATL
           Computer
           Toxicologist
           Assistant TATL
           Scientists
           Chemists
           Hydrogeolegists
           Geologists
           Biologists
           Technicians

              Total Hours               6,106
     A breakdown  of  the hours by professional level is shown
 below:

           LEVEL                         HOURS

           PL-3                            580
           PL-2                          1,042
           PL-1                          2,614
           TL-2                             84
           TL-1                          1,786

             Total Hours
     We estimate the cost of performing these tasks at approxi-
mately $187,000  (6,106 hours x costs of $30.68 per hour).  The
hourly rate was computed based on the costs of professional level
personnel as shown on the Financial Management Report as of December
31, 1987.  The costs of $2,927,393 were divided by the number of
professional hours of 95,418 for an average rate of $30.68.

     In addition, another 1,413" hours were charged by the contrac-
tor's secretarial support staff to these 14vTDDs.  Although the
contract provides for administrative duties to be performed and
charged to the contract by overhead personnel, the type of adminis-
trative support being provided should not be performed by the
professional staff.  This staff was not being utilized to their
level of expertise.

     As shown above, 6,106 hours were expended by professional
staff on 14 TDDs performing administrative tasks.  Examples of
several of these TDDs describing the duties performed are shown
below.

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o  We noted instances of professional TAT members
   performing administrative tasks in the Regional
   Response Center  (RRC) as detailed in the finding
   entitled "Improper Use of Contractor Staff For
   Personal Services."  For example/ on TDD number
   0138, a total of 1,832 hours were charged by
   PL-1, PL-2 and PL-3 staff and 1,286 hours were
   charged by TL-2  staff.  This medium priority
   TDD provided for administrative support at the
   RRC.  One of the contractor personnel, a PL-1
   geologist, who charged 676 hours of his time
   to this TDD, informed us that he worked at the
   RRC for approximately nine months under both
   the previous and current contracts.  Some of
   the tasks he performed included:  filing reports,
   answering the phone, updating lists, and main-
   taining charts for the DPO.  The description
   of duties as shown on the Performance Observation
   Report (FOR) specifies the nature of adminis-
   trative tasks performed by TAT personnel. The
   FOR provides the contractor's assessment of
   performance under the TDD.  The POR for the
   period ending May 22, 1987, details such duties
   as organizing, continuously updating, and cate-
   gorizing file and reference material as part
   of the TATs ongoing administrative duties in
   the RRC.  Other  professional TAT members
   charging this TDD for similar duties included
   270 hours for a  PL-2 scientist and 236 hours
   for a PL-1 scientist.  Interviews with other
   TAT members charging this TDD confirmed the
   numerous clerical duties required of this
   assignment.

o  On TDD number 0140, 179 hours were charged
   by PL-3 personnel, 49 hours by PL-2 person-
   nel and 48 hours by PL-1 personnel.  These
   professionals were the TATL, scientists
   and engineers.  The task they performed
   according to the task description on the
   TDD was data compilation and preparation
   of statistics and summaries for the RRC.
   The description  of duties on the POR stated
   "TAT personnel assisted the ERS Chief in
   compiling weekly, monthly and semiannual
   fact sheets for all past and ongoing CERCLA
   sites in a timely and well organized fashion."
   The observation by the ERS Chief on the POR
   stated "Long drawn out job; but I feel it
   is a routine tasking assignment of little
   difficulty."
                           10

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     o Under the medium priority TDD number 0221,
       a  total of 504 hours were charged by pro-
       fessional staff including engineers,
       scientists and a hydrologist to organize
       and review files at the TAT Field Office
       in Wheeling, West Virginia.  The FOR stated
       that a more centralized and systematic meth-
       odology of file retrieval was required.  The
       FOR further stated that support was provided
       through the TATs efficient organization of
       all pertinent files and deliverables consis-
       tent with the filing.system at the main
       TAT office.

     o On TDD number 0517, the professional staff charged
       156 hours which included computer personnel,
       a  chemist, a hydrogeblogist and several scientists.
       This TDD was issued to review and organize Spill
       Prevention Control and Countermeasures (SPCC)
       Program files.  The POR in describing the duties
       performed stated "TAT was asked to review and
       organize SPCC files for EPA Regional Headquarters
       in Philadelphia, PA.  TAT indexed the entire file
       into colorcoded categories to create an easily
       accessible, centralized file system."

     We believe that the expertise of the professional staff could
have been better utilized to perform more essential tasks.  For ex-
ample, we evaluated the time delay in issuing on-scene-coordinator's
(OSC) reports.  We reviewed the 26 TDDs issued during January  1987
to prepare reports and found that it took an average of 257 days
between the date the TDD was issued and completion of the report.
In four cases, the report was completed 362 days after issuance of
the TDD.  In most instances, the original TDD due dates were ex-
tended to allow for completion of the reports at later dates.  We
found that an average of only 80 hours was spent by TAT personnel
in actually preparing the 26 OSC reports, yet it took over six
months to complete them.  Thus, it appears that the issuance of
these reports was unduly delayed because the TAT personnel were
assigned  to administrative duties.

     Utilization of professional level staff to work on more
critical  assignments, such as OSC reports, would be a more efficient
use of resources.  Detailed documentation and reporting on all
aspects of the removal action is essential.  The OSC report is
critical  in this process and should be completed promptly upon
conclusion of the removal action.  40 CFR 300.40 provides, in  part,
that within 60 days after the conclusion of a major discharge, the
OSC shall submit a complete report on the response operation and
the actions taken.
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     The importance of the OSC report was emphasized in a -report
dated March  27,  1987, entitled Report of the Workgroup on Manage-
ment Support for Superfund's QSC.  The workgroup consisted of
representatives of the Office of Solid Waste and Emergency Response,
the Regions and the Office of Administration and Resources Manage-
ment.  This report discussed the administrative, financial and
contractual support aspects of OSC's activities.  This report
commented on the backlog in preparing final OSC reports — the
basic documentation for removal cost recovery actions.  The report
further stated:

         The OSC report is regarded as the seminal
         document in the cost recovery process.  A
         delayed final report may reduce the probabil-
         ity of recovery and may be less comprehensive
         and accurate, as events and activities fade in
         memory as time passes, notwithstanding the
         adequacy of the logs, files and notes used
         as a record of their occurrence.

     This "Workgroup" report acknowledged that many OSCs  rely
heavily on their TAT contractor for administrative support and
recommended establishment of administrative support units in each
Regional Office.  An OIG report issued September 30, 1985, on
Region Ill's Administration of Superfund also disclosed substantial
delays in preparing OSC reports.  The report stated that  these
delays occurred because Regional personnel placed a low priority
on these tasks once the removal action was completed.  We believe
improvement is still needed in this area to expedite the  completion
of OSC reports.

     EPA personnel stated that the utilization of professional
staff for administrative duties occurred because of the lack of
adequate administrative support personnel available to the OSCs.
This situation was also cited in the "Workgroup" report and in
the finding entitled "Improper Use Of Contractor Staff For Personal
Services." Also, Region III personnel stated that since this is a
LOE contract, TAT resources should be utilized whenever or wherever.
possible because EPA must pay for a dedicated staff encompassing a
minimum number of hours.

Agency Comments

     The Region did not concur with recommendation number one and
stated that the support provided by the TAT for the TDDs  requires
technical expertise.  EPA files have specific formats and require
an understanding of the complex programs or specific projects to
be organized properly.  Of critical importance  is the future use
of these files.  They may be ultimately needed  in legal  proceedings
                                 12

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 or negotiations  and  serve as a basis for obtaining important infor-
 mation for all levels  of management.  EPA places strong emphasis
 on maintaining good  records.  The omission or misplacing of a
 document  could result  in the loss of a cost recovery action or
 perhaps a potential  legal action.

      The  Region  further stated that the TAT contract Scope-of-
 Work  under "General  Effort" provides for maintenance of records
 as does the Users' Manual which includes "managerial support"
 in the description of  technical assistance.  Section H-13 of the
 contract  refers  to the internal administrative support staff.  If
 the hours are allocable to a specific site and administrative
 staff have charged this site, then this is proper for cost re-
 covery purposes.

      OERR supports the Region and stated that the professional
 staff are not being  asked or expected to do administrative/clerical
 work.  Many tasks identified in the report require professional,
 technical skills and background to complete.

      The  Region  did  not concur with recommendation number two
 stating that it  is frequently cost-effective and efficient to use
 personnel to perform tasks outside their particular educational
 expertise.   It is infrequent that a given task will require the
 full-time daily  participation of, say, a Geologist.  It is there-
 fore  practical to make full use of that person's time rather than
 use another partial  person to perform whatever tasks are needed.
 The determination of what work is essential and the prioritization
 of  that work is  the  prerogative of the Program manager.  The use
 of  the TAT as suggested by the OIG is not always practical, especial-
 ly in  the Emergency  Response Program.  The approximately 6,000 hours
 costing $187,000 were  selected from a biased sample representing
 approximately 6.4 percent of the LOE dollars.  Consequently, the
 data  does  not support  the OIG contention that TAT personnel were
 diverted  from more important tasks to do administrative functions.

      OERR supports the Region and stated that TAT professional
 staff are  generally  being used to the best advantage by the Region.
The fact  that OSC reports are not being completed in a timely
 fashion does not necessarily mean TAT staff are being inappro-
priately  assigned.   Usually, the OSC report must be put together
by, a  senior TAT  involved in the response.  This TAT person may be
assigned  to other high priority responses which could cause the
delay in  the report.   Also, OSC reports are not always the highest
priority  action.   For  example, organizing files and establishing
the administrative record, which both take technical expertise,
may take  precedence  over closing out a completed removal action
and actually be prerequisite to finalizing the OSC's after action
report.
                                 13

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 Auditor's  Comments

      We disagree  with  both  the Region's and OERR's comments.  We
 believe that  a  substantial  portion of the work was clerical or
 administrative  and  that  the professional staff could have been
 better  utilized on  more  essential tasks.

      We have  not  taken exception to administrative work in support
 of  OSCs in the  field or  pertaining to a specific site.  Also, we
 did not question  the fact that the contract allows for record
 maintenance and that in  some  instances file organization is impor-
 tant.   However, we  believe  that in many cases the work identified
 in  the  TDDs was administrative and should have been performed by
 clerical or administrative  staff which are not included in the
 LOE.  A substantial portion of this work was performed at Region
 III in  the RRC.   For example, a total of 3,118 hours were expended
 under TDD  0138  for  administrative support.  As detailed in the
 finding, the  description of duties on the FOR, and discussion
 with  the TAT  personnel involved, disclosed that clerical duties
 were  performed  in the  RRC.

      The TATL,  during  an interview, stated he expressed dissatis-
 faction with  the  use of  TATs  in the RRC.  The TATL stated that
 EPA wanted the  TATs to continue to work in the RRC.  The TATL
 then  prepared a memorandum  dated September 24, 1987, to the Chief,
 Emergency  Response  Preparedness Section delineating the.RRC duties
 of  the  TATs.  The tasks  described in this memorandum were mostly
 administrative  and  included filing, typing and mailing, maintain-
 ing the RRC library and  updating charts for the OSC.

      Further, we  question the rationale for using 504 hours of
 professional  staff  to  set up  a filing system in Wheeling, West
 Virginia.   It seems more reasonable to use one or two of the
 TAT .professional  staff to oversee the organization of the filing
 system  utilizing  clerical personnel, thereby freeing other profes-
 sional  staff  such as engineers, scientists and geologists to
 perform more  essential work.  We believe that the professional
 staff should  be utilized to generate the data for the files.
 Once generated, it  is  primarily an administrative function to
 establish  and maintain the  files.

     We take  exception to the statement that the figures in the
 report  resulted from a biased sample.  The figures of 6,106 hours
with an estimated cost of $187,000 were not the result of a sample.
These figures were  based on our review of all TDDs issued during
 calendar year 1987.  We  believe the figures are significant
enough  to  warrant prompt corrective action.
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     We also believe that TAT personnel could have been better
utilized to prepare OSC reports.  We believe that completion of
these reports is definitely a higher priority than use of the TAT,. ,
staff to perform administrative and clerical tasks.  The importance
of a timely OSC report was emphasized previously in this finding
in the comments contained in the "Workgroup" report.  Regarding
OERR's comments that usually OSC reports must be put together by
a senior TAT involved in the response, we reviewed the time spent
on 22 OSC reports completed during calendar year 1987.  We found
that the lead TAT spent little or no time on preparation of these
reports in eight of the 22 cases.  We still maintain that better
use could have been made of TAT personnel to expedite issuance of
these critical reports.

     In the Region's response to the finding entitled "Improper
Use of Contractor Staff For Personal Services," action was taken
to eliminate the long-term stationing of TATs in the RRC by re-
cruiting other personnel to perform these functions.  Of the 6,106
hours identified in this finding, 4,970 or 82 percent was for work
performed in the RRC.  Therefore, the Region in eliminating the
stationing of TAT personnel in the RRC have, in essence, taken
corrective action on this finding.  We believe these personnel
can now be utilized to perform more essential functions.  Regional
personnel stated that the TATs formerly assigned to the RRC are
being replaced with clerical personnel recruited from the American
Association of Retired Persons.  We believe this action supports
our position that much of the work performed by the TATs in the
RRC was administrative or clerical.

Recommendations

     We recommend that the Regional Administrator of EPA, Region
III:
      1.   Discontinue the use of professional level
          contract personnel to perform administrative
          duties.

      2.   Take appropriate action to utilize these
          personnel to perform essential tasks re-
          quiring the expertise of the professional
          level staff in accordance with the contract
          requirements.
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 2.  CONTRACTOR MONITORING NEEDS IMPROVEMENT

     Region  III needs to improve its monitoring of the contractor's  1
 performance.  The primary responsibility for monitoring the contrac-
 tor's performance is that of the DPO.  However, we found that the
 DPO did not:  (1) ensure that required management reports were
 accurate and  useful, (2) maintain a current log showing the status
 of TDDs, (3)  conduct Regional contractor office reviews as. required
 by EPA guidance, and (4) determine the accuracy of the contractor's
 invoices.   In order to ensure that the contractor is progressing
 satisfactorily in implementing assigned tasks and in meeting planned
 financial and programmatic objectives, it is necessary for EPA to
 regularly monitor contractor performance.  Adequate monitoring
 would also assist in an early identification and prevention of
 potential problems that otherwise may adversely affect the smooth
 operation and implementation of the program.  We believe that the
 lack of adequate monitoring was partially attributed to the fact
 that the DPO  was not available on a full-time basis to direct the
 efforts of the contractor who incurred costs of $4.4 million under
 the contract  during calendar year 1987.

     EPA OSWER Directive 9242.4-01A (TAT Users' Manual), Chapter
 VI, provides  guidance on monitoring of project performance and
 financial management.  This guidance states the monitoring respon-
 sibilities of the DPO are as follows:

     o  Ensuring that the TAT contractor prepares and
        submits all required reports on time including
        financial reports.

     o  Establishing and maintaining a log for tracking
        TDDs.

     o  Conducting Regional TAT contractor office reviews.

     As stated in the Users' Manual, the DPO has program management
 responsibility for planning, executing and controlling the utiliza-
 tion of dedicated TAT resources.  The Users' Manual further provides
 that the DPO  should track TAT project performance against required
 schedules,  budgets and procedures.  This would help determine:
 (1) whether work was completed within a reasonable number of hours,
 (2) if work was completed within established time frames, and  (3)
whether a sufficient number of TDDs were issued.

     As described below, the DPO did not adhere to the prescribed
guidance for  monitoring the contractor's performance.

 Inaccurate Management Reports

     The DPO  did not ensure that the required project management
reports were  accurate or useful.  The contractor is required
by Section F  of the contract to submit several project management
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reports to EPA on a monthly basis.  Included in this reporting are
the Financial Management Report  (FMR) and the Monthly Status Report
{MSR).  The FMR relates costs incurred to projected expenditures
and compares total hours expended with total hours authorized.       '
The Users' Manual states that DPOs should review this report to
make  sure that actual dollars and hours expended are on target
with  those authorized.  The MSR describes the status of all tasks
performed during the month.  The Users' Manual states that the DPO
should review these reports for accuracy and refer any inconsistencies
to the PO and the contractor.

      As stipulated by the Users' Manual, these reports should be
used  by the DPO as management tools to assist in the monitoring of
project performance.  We were informed by contractor personnel
responsible for the reports that during 1987, the DPO never con-
tacted them concerning any problems with the reports.  In our
discussion with the DPO, we were advised that he only spends a few
minutes each month reviewing these reports and does not use them
to assist in monitoring the contractor.

      Our review of the FMR and MSR for August 1987 disclosed
discrepancies in the reporting of complete, accurate, and uniform
information.  We found that the cumulative costs as shown on the
FMR exceeded the final costs as shown on the MSR in 97 of the 207
TDDs  (47 percent) reviewed.  For example, on TDD number 0323, the
FMR showed costs of $96,622 incurred while the MSR showed costs of
$82,097, for a difference of $14,525.  On TDD number 0601, the FMR
showed $15,937 while the MSR showed $1,797 for a difference of
$14,140.  We could find no reconciliation of the. differences.

      Further review of the MSR for August showed that other infor-
mation presented was inaccurate or incomplete.  For example, our
review of this report which listed 355 regular TDDs showed the
following deficiencies:  (1) the column for  "Final Actual Hours"
reported "N/A" for each of the TDDs, (2) the column for  "Estimated
Costs" reported these costs for only 48 or 14% of the TDDs, while
"N/A" was shown for the remaining TDDs,  (3) the column  for "Final
Actual Costs" reported costs for only 207 or 58% of the TDDs while
the remaining TDDs showed "N/A",  (4) the columns for  "Interim and
Final Acknowledgement of Completion" (AOC) which signifies  completion
of the project, was left blank for all 355 TDDs.

     We also sampled 50 of the 355 TDDs to review other  information
presented on the MSR.  Our review disclosed  that:

     o  The column labeled "Approximate Hours to Date"
        only had 4 TDDs with the correct hours.
                                 17

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     o  The column  labeled  "Status" showed 14 TDDs
        as being closed, while the individual records
        showed  these TDDs as being open.                            M

     We were  informed by contractor personnel that the estimated
monthly cost  for preparation of the FMR and the MSR is $2,800.
Since the management reports did not provide clear and accurate
information,  they cannot be used as intended, to assist the DPO in
managing the  TAT contractor.

Incomplete TDD  Status Tracking Log

     Region III did not maintain a complete and accurate log showing
the status of TDDs  as required by the Users' Manual.  A sample
of a TDD Status Tracking Log is provided in Exhibit VI-2 of the
Users' Manual.  The log should contain such information as costs,
hours, completion dates, and the date the AOC was received.

     We reviewed Region Ill's TDD log for the period of January 1,
1987 through  September 10,  1987, and found that essential information
was missing from the log including TDD costs, hours and completion
dates.  Furthermore, the log listed 381 TDDs of which only 34  (9%)
showed that AOCs were issued and the task was completed.  The
remaining 347 showed only a question mark next to the TDD.

     We compared the first  100 TDDs on the log to the contractor's
records and found 38 instances where the records differed.  In these-
cases the Region's  status log showed a question mark while the
contractor's  records showed an AOC was issued.  We also obtained    4
a recent log  dated  May" 9, 1988, to determine if any improvement had
occurred.  Our  review of the first 100 TDDs disclosed 35 cases
where the log showed a question mark while the contractor's records
showed that an  AOC  had been issued.  In most cases, the AOC was
issued as far back  as August 1987.

Inadequate Contractor Office Reviews

     The DPO  did not perform required reviews of the contractor's
records.  Appendix  B of the Users' Manual provides a checklist
for the DPO to  use  in reviewing the contractor's office.  The
purpose of the  checklist is to aid the DPO in conducting periodic
spot checks.  This  will help to ensure that adequate mechanisms
are in place  for effective  assignment management, document control,
procurement,  expense reporting, government property maintenance
and health and  safety concerns.  Official audits, conducted by
the Office of the Inspector General, may be recommended by the
DPO as a result of  suspected inadequacies uncovered during these
spot checks.  Ensuring that required EPA procedures are followed
is important  in facilitating and supporting potential cost recovery
                                 18

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actions against responsible parties.   Regular monitoring is  also
important to ensure that government property is being properly
maintained.

     In our discussions with the current and former DPO, we  were
informed that Region III does not use the review checklist and
does not conduct contractor office reviews.   The current DPO did
not believe that his duties encompassed this type of detailed
review of the contractor's records.

     Both our audit of the contractor and quality assurance  reviews
by the contractor's own personnel disclosed recordkeeping discre-
pancies.  The discrepancies found included:   (!) inaccurate  records,
(2) incomplete files, and (3) excessive travel expense charges.
We believe that if the DPO had properly conducted periodic contractor
office reviews, the inaccuracies noted may not have occurred or
could have been prevented.

     The Quality Assurance (QA) Manager for the TAT contractor
performed two administrative audits of the Region III contractor's
office in 1987. >In the first audit performed in March  1987  the
QA Manager found that the TDD files were not up-to-date and a duty
roster was not established.  In the second audit performed in
November 1987 the QA Manager reported:  (1)  46 TDDs were missing
information or in some cases TDDs were missing, (2) 15 projects
were charged with nonapproved overtime, (3)  log books and the filing?,.
system did not conform to standards, and (4) special project files
had improper information.

     We also found many cases of inadequate documentation as identi-
fied in our findings of deficiencies regarding technical direction,
evaluation procedures, and special projects.  In addition, we
found that excessive travel expenses were being claimed by TAT
personnel.  The TAT contract provides that the contractor will  be
reimbursed in accordance with the Federal Travel Regulations  (FTR).
The FTR provides that mileage shall be reimbursed at a  rate of  21
cents a mile for privately owned vehicles (POVs).  Further,  a per
diem allowance shall not be allowed within the local limits of  the
official station.  The FTR also provides that Agencies  may define
a radius or commuting area that is broader than the limits of the
official station within which per diem will not be allowed for
travel in one calendar "day.  EPA Comptroller Policy Announcement
No. 87-05, dated December 15, 1986, defines local transportation.
This provides that lodgings plus per diem will not be paid  for  a
locality that is within approximately a 50 mile radius  of the
employee's official duty station.

     We performed a cursory review of the contractor's  travel
records and found that: (1)  the contractor was charging  22.5  cents
a mile for POVs, and  (2) the contractor was charging per  diem for
destinations well within a 50 mile radius of the official duty
station.  For example, our review of contractor expense reports
                                 19

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 for  a  three month  period ending March 31, 1988, showed that 2,870
 miles  were claimed at  22,5 cents a mile for a total of $645.
 However,  if the  2,870  miles were claimed at the authorized rate of
 21 cents  a mile  the total should have been $602. or a difference of
 $43,   We  also  found that $3,519 was claimed for per diem even
 though destinations were well within the 50 mile radius (local) of
 the  official station.   In most of the instances, the destination
 was  within approximately ten miles of the official station.

     The  claiming  of excessive travel expenses represents an example
 of a discrepancy which should have been discovered by the DPO when
 conducting the office  review.  Personnel from the Headquarters
 Financial Management Division agreed that EPA contractors must
 abide  by  EPA travel policy and no per diem should be allowed
 within 50 miles  of an  employee's official station.  We believe
 that a detailed  review must be conducted of all the contractor's
 travel expenses  to determine the extent of excessive charges.
 These  overcharges  should then be recovered from the contractor.

 Contractor's Invoices  Not Verified

     We found  that the contractor's invoices for TAT services were
 not  verified before payment.  The DPO in Region III stated that he
 was  unable to  substantiate the contractor's invoices because the
 costs  are presented in lump sum figures without details.  The DPO
 informed  us that the Headquarters PO performs a certification of
 the  costs.  However, our discussions with EPA, ERD officials,
 including the  PO revealed that Headquarters personnel rely on the
 Regional  DPOs  to review and determine the accuracy of the contractor'
 monthly invoices.   Consequently, it appears that the contractor is
 being  paid millions of dollars by EPA without an adequate review
 of the invoices  for propriety by the DPO or the PO.

     Section G of  the  contract provides specific instructions
 for  the payment  of TAT services.  The contractor must submit
 an invoice to  EPA  which contains site specific billing information.
 Site specific  invoices are distributed to both the PO and the DPO.
 This is not adequate because both officials told us that it  is
difficult to verify the costs because invoices are summarized in
 lump sum  figures with  little supporting information.  Our review
also showed that the invoices did not agree with the costs presented
 in the FMR.  Therefore, EPA personnel were not able to determine
 the validity of  the invoices.

     The  lack  of financial control over the contractor's invoices
has been  a recurring problem in Region III.  For example, a  mem-
orandum from the contractor to the PO discussed the problem  of
DPOs having a  difficult time verifying costs and requiring additional
backup information for the monthly site invoices.  This memo was
                                 20

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dated September 8, 1987, and in our follow-up discussions with the
DPO in early 1988, we were informed that he still was unable to
verify the costs claimed in the invoices.

     Also, in the "Workgroup" report, (see prior discussion on page
12), the workgroup found (1) OSCs and Regional program managers
placed little reliance on the Agency's Financial Management System
for support in site financial control, (2) many OSCs and Regional
program managers used other sources for tracking costs and some
simply do not keep track of certain type costs, (3) intramural
removal site costs were often not tracked in a timely fashion, and
(4) there were backlogs in reconciliations of contractor invoices.

     The contractor office reviews, if conducted by the DPO, require
a review of expense reports and time sheets.  This would assist in
determining the accuracy of contractor's invoices.

      It is important for the DPO to utilize all available means
to ensure that the TAT contractor is performing efficiently.  As
described previously, various management tools which should assist
the DPO in this process are not being employed.  As discussed in
the finding entitled "Technical Direction Needs Improvement",
inadequate preparation and use of TDDs also helped impede efficient
management of the contractor.  As stated in the finding, we attribute
this situation to the fact that the DPO is not available on a full-
time basis to properly manage the contractor.  Without adequate
direction exercised by the DPO, there is no assurance that EPA
will obtain the services for which it contracted.

Agency Comments

     The Region concurred with all five recommendations and
indicated that:

     o   The management reports are difficult to inter-
         pret; however, monitoring of the performance
         of the contractor is essential.  To ensure
         proper cost/performance monitoring, the DPO
         is upgrading the computerized TDD tracking
         system.  Under the revised system, each OSC
         receives a weekly or bi-weekly summary of
         costs and hours on TDDs.  The OSCs are
         encouraged to review these carefully and
         advise the DPO and TATL of any discrepancies.

     o   The TDD log has been improved, providing
         a more accurate report.
                                21

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that:
         The DPO visits the TAT office frequently to
         review the status and progress of projects.
         Even with a full-time DPO, the number of TATs
         would preclude performing the type of detailed
         review believed to be necessary by the IG.
         The Region has requested clarification of.the
         guidance from ERD and PCMD.  OERR points out
         that contractor office reviews are suggested,
         but are not required.

         A general review of TAT practices regarding
         travel is appropriate.  However, it is not
         agreed that actual auditing of invoices and
         a review of all travel expenses charged under
         the contract are a function of the DPO.
         Rather, these are IG functions.  Regarding
         overall compliance with the FTR, it is the
         Region's understanding that PCMD is in the
         process of resolving discrepancies with the
         TAT contractors.  It is the responsibility
         of PCMD to address possible overcharges.

         The issue regarding TAT invoices needs to be
         resolved and in the past this issue has been
         raised with PCMD.  The Contracts Management
         Review Staff of PCMD is presently reviewing
         the TAT invoice procedures with a view toward
         identifying a better mechanism for DPOs to
         verify contractor costs.  Appropriate action
         will be taken when this review is completed.

     OERR concurred with all three recommendations and indicated
         The discrepancy cited between the Monthly Status
         Report and the Financial Management Report have
         been brought to the attention of the contractor.
         ERD will discuss this discrepancy with the DPO
         and the contractor to enable greater accuracy
         and consistency between the reports.

         The Financial Analysis Section of PCMD recently
         completed an on-site review of the contract.
         The report indicates that in some instances,
         the contractor is not billing the Government
         for travel expenses in accordance with the
         terms and conditions of the contract.  Head-
         quarters is presently in the process of
         requiring the contractor to make adjustments
         to the amounts billed to the Government for
         travel expenses.
                                22

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     o   The Contracts Management Review Staff of
         EPA is presently reviewing the invoice
         procedures on the TAT and other contracts.
         Their goal is to identify some better
         mechanism for DPOs to verify reason-
         ableness of contractor vouchered costs.

Auditor's Comments

     Although the Region concurred in principle with all five
recommendations, we take exception to the anticipated corrective
action on recommendation numbers three and four.

     Regarding recommendation number three, we believe that formal
contractor office reviews are essential especially in view of the
numerous problems and deficiencies noted during both our review
and reviews by ERD and the contractor.  The use of the checklist
would assist the DPO to ensure more efficient utilization of con-
tractor resources and ensure that government property is properly
maintained.

     Regarding recommendation number four, we disagree with the
Region's statement that the OIG should audit the contractor's
travel vouchers.  While it is true that the OIG is responsible for
performing audits of contract costs, it is not the OIG's responsi-
bility to perform individual reviews of costs such as those identi-
fied in the finding.  Since there are provisions to review travel
costs in the Users' Manual, it would be more appropriate that a
detailed review be performed by the DPO.  The Users' Manual states
that it is very important that the DPO or other regional represen-
tatives conduct periodic spot check visits to the contractor's
office to examine various documentation including expense records.
The checklist in the Users' Manual provides guidance for reviewing
travel expenses.

     The Contracting Officer has overall responsibility for ensur-
ing that the TAT contractors comply with the terms and specifica-
tions of the contract.  PCMD recently conducted a review of the
contractor which included a review of travel expenses.  However,
based on a discussion with PCMD, we learned that they did not
address the travel issues raised in our report.  We believe the
Region should coordinate a review with PCMD of the travel expenses
and any overcharges should be recovered from the contractor.

     OERR concurred with all three recommendations; however, we
take exception to the anticipated corrective action on recommenda-
tion number two.  In its response, OERR contends that based on
PCMD's recent onsite review of the contractor's travel, the con-
tractor is being required to make adjustments to amounts billed
for travel expenses.  Our discussion with PCMD disclosed that the
issues addressed in our report were not reviewed by PCMD.  There-
fore, we believe an in-depth review of all regions is still
required.


                                23

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Reconunenda t ion s

     We recommend that the Regional Administrator of  EPA Region
III take corrective action to aggressively monitor and track
project performance of the TAT contractor.   This action should
include directing the DPO tos

     1.   Ensure that the required management reports
         are accurate and are used to monitor the
         performance of the contractor.

     2.   Maintain a complete and accurate log showing
         the status of TDDs.

     3.   Conduct Regional contractor office reviews
         as required by EPA guidance.  Reviews should
         be conducted periodically and the checklist
         for the reviews provided in the Users'  Manual
         should be followed.

     4.   Conduct a review of the contractor's travel
         expenses to ensure they comply with the
         requirements of the Federal Travel Regula-
         tions .  Action should be taken to recover
         any overcharges from the contractor.

     5.   Ensure that sufficient documentation is
         available to enable the DPO to verify the
         accuracy of the contractor's invoices.

     We  recommend that the Director, OERR:

     1.   Direct the ERD Project Officer to require
         the contractor to provide accurate manage-
         ment reports.

     2.   Review the contractor's travel expenses
         for all Regions to ensure they comply
         with the requirements of the Federal
         Travel Regulations,   Action should be
         taken to recover any overcharges from
         the contractor.

     3.   Ensure that sufficient documentation
         ia available for all Regions to enable
         the DPO to verify the accuracy of the
         contractor's invoices.  Consider modifying
         Section G of the contract to require
         additional supporting documentation to
         enable the DPO to verify invoice costs.
                                24

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 3.   IMPROPER USE OF CONTRACTOR STAFF FOR PERSONAL SERVICES

     Region III did not comply with the Federal Acquisition Regula-
 tions  (FAR) and the provisions of the Users' Manual by improperly
 using  contractor staff for personal services.  According to the
 FAR, personal services occur when contractor personnel appear, in
 effect, to be Government employees.  We found that Region III
 directed professional level contractor personnel to work in the
 RRC, under EPA supervision, doing routine administrative tasks,
 which  makes them appear to be EPA employees.  Region III officials
 informed us that due to a shortage of EPA administrative support
 personnel, they used contractor staff to assist in the operations
 of the Response Center.  We believe that the use of contractor
 personnel to work in the Response Center performing administrative
 tasks  under the direct supervision of EPA, constituted prohibited
 personal services.

     The FAR, Part 37 characterizes a personal services contract
 by the employer-employee relationship it creates between the
 Government and the contractor.  EPA is normally required to obtain
 its employees by direct hire under competitive appointment pro-
 cedures required by civil service laws.  Obtaining personal
 services by contract, rather than by direct hire, circumvents
 these  laws.

     The FAR also states that Agencies shall not award personal
 services contracts unless specifically authorized by statue to do
 so.  Furthermore, the FAR provides in part that an employer-employee
 relationship under a service contract occurs when, as a result of
 (1) the contract's terms or (2) the manner of its administration
 during performance, contractor personnel are subject to the relatively
 continuous supervision and control of a Government officer or
 employee.  Each contract arrangement must be judged in the light
 of its own facts and circumstances, the key question always being:
 Will the Government exercise relatively continuous supervision and
 control over the contractor personnel performing the contract?
 The sporatic unauthorized supervision of only one of a large  number
 of contractor employees might reasonably be considered not relevant,
while  relatively continuous Governmental supervision of a substantial
 number of contractor employees would have to be taken strongly
 into account.  In determining whether or not services are personal
 in nature the FAR provides six specific descriptive elements  which
 should be used as a guide.

These  six alements are:

     1.  Performance is on site.

     2.  Equipment is furnished by the Government.
                                 25

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      3.   Services  are directly  applied to the integral
          effort of the Agency or an organizational
          subpart in furtherance of the assigned function
          or mission.          '

      4.   Comparable services are performed by civil
          service personnel.

      5.   The need  for the service can be expected to
          last beyond one year.

      6.   The service .requires,  direct or indirect,
          Government supervision.

      The  Users'  Manual states that the TAT contracts provide
 for nonpersonal services.  With a nonpersonal services contract,
 the TAT contractor would provide an approved resource for EPA in
 the accomplishment of their programs while avoiding an actual
 employee-employer  relationship.  Conversely, personal services
 contracts are those where the contractor seemingly acts as an
 employee  of EPA, and EPA maintains the right to direct, supervise,
 or  define the work to be performed or the manner of performance
 on  a day-to-day basis.  Personal services are not allowed under
 the TAT contract.   An example of a contract for personal services
 would be  the furnishing of ordinary, day-to-day administrative
 services  in an EPA office under EPA supervision, even if only for
 a peak work period of two weeks.

      Based on our  analysis of the available documentation and
 discussions with the DPO and contractor personnel, we believe that
 when contractor personnel work  in the RRC performing adminis-
 trative tasks,  it  is  for personal services.  The administrative
 tasks performed by the TAT contractor personnel in.the RRC meet
 all  of the six FAR descriptive  elements of personal services.

      We identified ten TDDs issued during .calendar year 1987
 which authorized contractor personnel to perform administrative
 tasks in  the  RRC.   During our review of these ten TDDs, we observed
 contractor personnel  furnishing routine, -administrative services
 in an EPA office under EPA supervision, while using EPA equipment
 and  working alongside EPA staff.

      In our discussions with both the former and current DPO, we
were advised  that  although these administrative services could be
 provided  by civil  service personnel, it was necessary for Region
 III  to use contractor personnel in the RRC due to a shortage of
 SPA  staff.  We were also informed that the administrative services
provided  by the contractor were necessary to the emergency response
cleanup function and  directly related to EPA's mission.  In addi-
tion, the  need  for these services can be expected to last for
many years.
                                 26

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     The  following schedule lists the ten TDDs with the descrip-
 tion of the  services provided along with the estimated hours and
 actual hours as of December 31, 1987.
TDD No.  Date   Description of Services Provided

0138     01/08  Organize and review files
0140     01/08  Develop fact sheet
0146     01/08  Input data and generate reports
0211     02/01  TDD/AOC preparation and tracking
0517     05/13  Develop fact sheets
0604     06/02  Input data and organize files
0633     06/18  Input data
0917     09/15  Organize and review files
1004     10/01  Update charts
1005     10/02  Two week training in response
                center
Estimated
1  Hours

  6,000
  1,300
    520
    900
    100
    200
    120
    100
  1,040

  2,080
 12,360
Actual
 Hours

3,129
  780
  268
1,139
  178
   12
   68
   41
  384

  231
6,230
     These ten administrative TDDs,-required a total of 12,360
estimated hours or approximately 6.5 full-time TAT contractor
personnel needed to provide these services  (12,360 hours - 1,900
hours/year = 6.5 personnel).  Estimated hours were used because
work is still on going and we could not determine final actual
hours at the time of our review.

     Although TAT personnel spent a substantial portion of the
above hours working at the RRC, we were informed that duties were   ;.
also performed elsewhere under these TDDs.  Neither EPA nor contrac-
tor personnel could specifically identify the number of hours
worked in the RRC.  Examples of some of the duties performed by
TAT personnel at the RRC are shown  below.

     Under TDD number 0138, the DPO authorized contractor personnel
to provide services in the RRC which included such vague task
descriptions as organizing and reviewing files, providing logis-
tics support and administrative assistance.  Based on the contrac-
tor's financial records, we were able to identify 20 contractor
personnel who charged hours to this TDD.  We interviewed eight of
these 20 contractor personnel.  Of  the eight contractor personnel
interviewed, five (62.5%) informed  us that  they were supervised
by EPA staff while providing administrative services in the RRC.
One of the contractor personnel, a  PL-1 geologist, who charged
676 hours of his time to this TDD/  informed us that he worked at
the RRC for approximately nine months under both the previous and
current contracts. As discussed in  the finding entitled  "Improvement'
Needed In The Utilization of Contractor Personnel", this individual
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 performed  numerous  administrative duties under this TDD.  The
 geologist  acknowledged  that he was supervised by both the DPO and
 the  DPO's  assistant while working at the RRC.

      In  some  cases  TDD  number 0138 was used to train new contractor
 personnel  for a  two week period in the RRC learning the response
 program.   Based  on  our  interviews with five contractor personnel,
 we found that there was very little training being done and an
 extensive  amount of administrative services being performed.  We
 were also  informed  of the EPA direction and supervision needed
 for  the  completion  of these services.  The five contractor personnel
 thought  that  the two weeks was too long a period for professional
 level personnel  to  perform clerical work.  In completing this
 work, both EPA and  the  contractor reported that this work was
 administrative and  routine.

      On  October  20, 1987, the DPO authorized TDD number 1005
 having an  estimated 2,080 hours to continue this two week training
 program.   The TATL  acknowledged that because of a shortage of EPA
 staff, TAT personnel were being utilized to perform administrative
 duties including answering the phone and functioning as an EPA
 employee.   The TATL believed that EPA needs to hire three full-
 time administrative staff to work in the RRC.

      TDD number  0146 authorized TAT personnel to provide computer
 services at the  RRC.  The task descriptions on the TDD were very
 general  and included statements such as  "prepare computer program
 as further defined  by the OSC, input data, generate reports and
 prepare  report."  In our discussions with the assistant TATL, we
 were informed that  he and his staff were sometimes supervised
 while working in the RRC.  We were also  informed of the problems
 with contractor  personnel trying to provide computer support to
 EPA.  The  main problem  identified was a  lack of knowledgeable EPA
 staff available  to  support the RRC and develop programs for
 computerized  systems.   Because of a lack of EPA computer support,
 the  DPO  became increasingly dependent on contractor personnel to
 work in  the RRC.

      In  several  other cases it was evident by the description of
 work performed on the POR that the TATs  were being utilized for
 personal services.  TDD number 0140 authorized TAT personnel to
 be used  for data compilation and to provide and update statistics
 and  summaries  for the RRC.  The task descriptions on the TDD were
 very general  and included statements such as "research  information
 on subject  as  requested by the OSC, and  prepare report."   The POR
 for  the period ending May 22, 1987, stated that the TAT assisted
 the  ERS Chief  in compiling weekly, monthly and semiannual  fact
 sheets for  all past and on going CERCLA  sites in a timely  and well
organized  fashion.  A total of 20 different contractor  personnel
charged  780 hours to this TDD as of December 31, 1987.  On another
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TDD,  number  0633,  the task description was very vague citing only
"input data."  The FOR  stated that the TAT was asked to "input and
edit  backlogged spill reports to free EPA personnel."

      As noted in the examples, we found that in most cases the
statement of work  on the TDDs was vague.  For the ten TDDs cited
previously, we noted task descriptions which included: (1) update
charts, (2) prepare report,  (3) organize and review files, and (4)
develop fact sheet.  As noted in the finding entitled "Technical
Direction Needs Improvement", this condition was prevalent in a
substantial number of TDDs.  In order to prevent the use of contractor
personnel for personal  services, it is imperative that work statements
be clearly defined setting forth exactly what the Government wants
done.  These statements must provide all the specifications or
instructions the contractor needs, both to undertake and to complete
the assignment so  that  further continuous direction is unnecessary.

      We understand and  agree that there is a permissible range of
allowable dialogue between EPA and contractor personnel.  For
example, it is important to determine whether the assigned task
will  be performed  on time.  This discussion is proper as long as
it does not involve the exercise of supervision and control over
the individual employee.  However, we believe that the circumstances
in the RRC resulted in  personal services.  TAT personnel worked on
a continuous basis in the RRC, working side-by-side with EPA
personnel using EPA equipment.  Because of the vague task descrip-
tions, EPA would have to exercise continuous supervision and control
to properly ensure that the work was accomplished to its satisfac-
tion.  This was confirmed through our discussions with the TAT
personnel.  The geologist who worked in the RRC for nine months
stated that he performed various projects and maintained charts
and lists as directed by the DPO.

      It is important that the contract be administered in such a
way that control and supervision over the work and discretion of
the techniques which will be used remain solely with the contractor.
Thus, it is essential that EPA provide the contractor with clearly
defined work statements.  The greater the technical direction to
the contractor, the greater the responsibility for successful
performance is assumed  by the Government.

Agency Comments

     The Region does not agree that the contract is improperly
being used to procure personal services.  The ten TDOs discussed
in the audit finding support the OSC and his overall effort  to
ensure effective site management.  With a constant demand for
information contained in site and program files, technical and
administrative support:  to keep files orderly and accessible
                                 29

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 increases the Region's ability to manage and respond to these
 demands.  Interaction between EPA and TAT personnel does not
 constitute direct supervision.  Also, professional administra-
 tive support is provided for in the contract.  Attachment A
 of the contract provides for a "Computer Programmer/Administra-
 tive Assistant" to be part of the TAT.

     The Region maintains that programing and reviewing files
 is a critical function requiring specific knowledge of EPA rules
 and is a technical function supported by formal and informal file
 maintenance procedures.  Also, the audit finding contains several
 statements attributed to contractor personnel concluding they were
 supervised by EPA staff.  The Region believes the TATs, may not
 have understood the context of the IG questions.  Specifically,
 the Region was advised by the TATL that the statement about the
 RRC staffing needs attributed to him was taken out of context and
 not accurate.

     The Region further maintains that although the TAT contract
 was not used for personal services, there is a concern that any-
 one including the.IG would form an impression that personal ser-
 vices are being performed.  Consequently, for a number of months
 the Region has been working to eliminate the long-term stationing
 of TATs in the RRC by recruiting other personnel to perform these
 necessary functions.  The Region can now report that as of June
 30, 1988, the TATs have been removed from stationing within the
 RRC on a routine basis.  Duties being performed in the Region
 will, whenever practical be done on site-or at the TAT office.
 In addition, the Region will enhance the TDD statements of work
 and provide more details.

     OERR agrees that if personal services were performed by
 the TAT, they should be discontinued since personal services
 are not allowed under the contract.  In the emergency response
 program, there is a need for close continuous communication
 and interaction between all emergency response personnel for
 effective communication and oversight.  This does not constitute
 direct supervision.

Audi tor's Comments

     We disagree with the Region and believe that contractor
personnel were used for personal services.  The ten TDDs authorized
administrative tasks in the RRC.  The conditions cited  in the
 finding met all of the descriptive elements for personal services
as presented in the FAR.  The TATs assigned to the RRC  acknowledged
that they were supervised by EPA staff.  Both the former and cur-
rent DPOs confirmed that TATs were utilized in the RRC  due  to  a
 shortage of EPA personnel.
                                 30

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     We also do not believe the statement attributed to the TATL
that EPA should hire administrative staff to work in the RRC was
taken "out of context.  Two members of the OIG were present when
the TATL expressed dissatisfaction with the use of TATs in the
RRC.

     Most of the work in the RRC was not affiliated with organiz-
ing and reviewing files, but related to miscellaneous administra-
tive duties as described in the finding.  We do not question the
fact that computer programmers, as well as scientists, geologists
or technicians are allowed by the contract.  However, we take
exception to the use of these personnel on a continued basis in
the RRC for personal services.  The fact that the task descrip-
tions were vague along with the other factors described in the
finding contributed to this situation.

     We believe that the Region's action to eliminate the long-
term stationing of TATs in the RRC should correct the conditions
cited in our report.  Regional personnel stated that clerical
personnel recruited from the American Association of Retired
Persons will be used to replace the TATs in the RRC.  The
Region's action to provide more details on the TDDs should also
help correct the conditions cited in the report.

Recommendations

     We recommend that the Regional Administrator of EPA Region
III:
     1.  Discontinue the use of TAT contractor
         personnel for personal services.

     2.  Establish procedures to preclude the future
         use of contractor personnel to provide
         personal services.  This includes ensuring
         that TDDs contain clearly defined work
         statements so that the contractor can
         undertake and complete the assignment
         without continuous direction.
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4.  TECHNICAL DIRECTION NEEDS IMPROVEMENT

     Region III needs to improve its technical direction of the
contractor.  The principal mechanism for directing the contrac-
tor is by issuance of a TDD.  The TDD should provide the contractor
with a clear understanding of the services that are required.  In
our review of the administration of TDDs we found several problems
which included:  (1) inadequate preparation, (2) delayed processing,
and (3) insufficient direction.  We believe that these deficiencies
stem from the fact that the DPO is not available on a full-time
basis to properly issue and manage technical direction.  Similar
deficiencies were cited in both an OIG survey report dated April
18, 1984, and the results of a review of Region III by Headquarters
ERD dated October 29, 1984.  The absence of clear, complete work
authorizations, impedes efficient management of the contractor by
the Region.  Also, EPA may not be in a position to hold the contractor
accountable or establish a record of the tasks it directed the
contractor to perform.  A future consequence of incomplete TDDs is
that the Agency may not have complete records to recover cleanup
costs under Superfund.

     Both the contrac.t and the Users' Manual provide detailed
procedures for initiating and completing work under TAT contracts.
The procedures provide that the DPO is the only person authorized
to prepare and issue TDDs in the Region.  The TDD should include
background data, the scope of work, a schedule of deliverables, an
estimate of time and costs required to perform the work, and 'other
related information.

     During calendar year 1987, Region III processed 480 TDDs.
Of these, we reviewed the 323 TDDs issued during the seven month
period ending July 31, 1987.  Our review disclosed several critical
deficiencies as detailed below.

Unauthorized Preparation and Delayed Processing of TDDs

     Region III did not always comply with the requirements  in the
contract and related guidance concerning technical'direction.
The contract requires that technical direction be issued by  the
DPO.  Any verbal instructions are to be confirmed in writing by
the DPO within five days to ensure that the contractor understands
the direction and work authorized.

     Our review of the 323 TDDs revealed the following:

     o   The contractor rather than the DPO is
         printing and issuing all TDDs.  This is
         contrary to both the contract and the
         Users' Manual, Chapter 5, which provides
         that only the DPO can issue TDDs.
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     o   Region III developed and is issuing a Tasking
         Assignment Record (TAR) as a prerequisite to
         all TDDs.  Although the DPO is using the TAR,
         which is a checklist used to initiate technical
         direction, this process was not approved by
         Headquarters.  The TAR is not part of the
         contract and, adds another form to the process.
         Also, contractor personnel stated that other
         regions are now contemplating using the TAR.
         Both contractor and EPA personnel stated that
         they were concerned over use of the TAR from
         a legal standpoint.

     o   The DPO did not authorize TDDs within five
         days of directing the contractor to proceed
         with the task as required by the contract
         and the Users' Manual.  All 323 TDDs were
         authorized by the DPO after the five day
         requirement.  In 112 cases it took at least
         two months for the DPO to sign and authorize
         work which had already started.  In another
         39 cases the work was actually completed when
         the DPO finally authorized the work by signing
         the TDD.

Insufficient Direction and Documentation

     Region III did not provide sufficient detail in  the TDD to
accurately reflect the direction given or the work authorized.
The need for complete and well documented TDDs is essential so
that there is a clear understanding by the contractor of the work
authorized.  The Users' Manual identifies three important points
for the DPO to keep in mind when preparing a TDD.  First, the DPO
must be as specific as possible in describing the scope of work to
be performed by the contractor.  Second, the DPO must clearly
indicate contractor reporting requirements.  Finally, it is ex-
tremely important that the DPO include in the TDD realistic esti-
mates for technical hours and costs needed to accomplish the
assignment.

     Our examination of the 323 TDDs disclosed the following:

        o  The DPO did not specifically describe
           the scope of work to be performed.  In
           our review of the general task description
           (box 9) and the specific task elements (box
           10), we found that the tasks described
           were not detailed.  We noted descriptions
           that were only one or two words, providing
           only a vague outline of the work.  For
                                 33

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example, some descriptions were: "trip
report", "prepare report", "organize files",
and  "draft issue paper".  The Users' Manual
identifies the need to elaborate on task
descriptions to provide the contractor with
a clear understanding of the objectives,
expected results, and required deliverab'les.

The  DPO did not:  (1) indicate the desired
contractor reporting requirements,  (2)
establish interim deadlines, and (3) establish
realistic priorities.  We found that the DPO
failed to identify the needed reporting require-
ments  (box 12).  The Users' Manual provides
that the DPO should indicate the type of end
product desired for each TDD and that ad-
ditional information can be provided in the
comments section (box 13).  We found that
there was little use of the comments section.
In addition, we found that the DPO did not
establish or review interim deadlines (box  11)
for  any of the 323 TDDs.  The TDD reporting re-
quirements and interim deadlines must be spell-
ed out so that the degree of detail provided
facilitates accomplishment of the work.  Final-
ly,  we noted that high priority (box 3) was
checked on most of the TDDs.  High priority
should be checked only when immediate action
is required.

The  DPO did not develop realistic estimates
of costs needed to accomplish the work.  In
our  review of the estimated costs (box 9A),
we found that the DPO failed to estimate the
costs for any of the TDDs reviewed.  The
Users' Manual states that the DPO is respon-
sible for ensuring that realistic estimates
of technical hours and costs be included in
the  TDD.  These estimates should be used in
several important ways to ensure that the
contractor performs efficiently.  The
estimates can serve as the standard for
individual TDDs.  The actual costs  and hours
can  then be compared with the estimates.
Any  large differences may be indicative of
problems and should be reviewed by  the DPO.
Next, the estimates used in combination with
completion dates can help to identify the
need.for overtime to complete the task.
Since the contract limits the overtime which
                     34

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           may be charged, overtime must be monitored
           and controlled.  Finally, use of the estimates
           provides the basis for comparison of total
           estimated hours for all TDDs with the
           total technical hours available.  The dif-
           ference between the two figures will indicate
           whether the DPO is optimizing available con-
           tractor resources.

     Subsequent to our audit, we did note some improvement in the
completion of the TDD forms.  The estimated costs and interim
deadlines are now being completed.

     The OIG, in a survey report dated April 18, 1984, of EPA's
management of the previous TAT contract, cited many of the same
discrepancies.  As a result of this survey, Headquarters ERD reviewed
Region III.  Their report dated October 29, 1984, cited many of
the same deficiencies as were noted during this audit including:

      o   The contractor, rather than the DPO, was
          preparing the TDDs.

      o   TDDs were not confirmed within five days
          and in some cases, TDDs were not signed
          until after work was completed.

      o   Many TDDs consistently lacked certain
          information, including estimated costs.

      o   Task descriptions on many TDDs were
          vague.

     In Region III, the DPO for the TAT contract also functions
as the DPO for the Emergency Response Cleanup Services  (ERGS)
contract.  As DPO for these two contracts, he is responsible for
millions of dollars of contracted work each year.  Also, the DPO
has additional responsibilities including functioning as the
Regional Safety Officer and as an OSC.  The DPO informed us that
these additional responsibilities take him away from his office
and use up a substantial portion of his time.  Because  the DPO was
required to work at removal sites as an OSC for extensive periods,
he could not properly function as the DPO for the TAT contract.
For example, we found groups of TDDs that were delayed  because the
DPO was not available to process them.  These TDDs were reviewed
and approved all at one time (batch processing).  Examples of
batch processing include:

     o  The DPO signed and authorized 71 different TDDs
        on May 4, 1987.
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      o  The DPO signed  and  authorized  53 different TDDs
         on May 13,  1987.

 Instead of signing  and  authorizing  the work on a daily or weekly
 basis,  these TDDs were  delayed  for  weeks until the DPO was avail-
 able to process groups  of them  in one  day.  In response to our
 concern regarding the unavailability of the DPO to authorize and
 monitor work,  the DPO in December 1987, requested that designators
 be  appointed to sign TDDs in  his absence.  This is a requirement
 of  the Users'  Manual, Chapter 5.

      We believe that a  full-time DPO is needed to provide proper
 technical  direction to  the  contractor.  The fact that the DPO is
 not available on a  full-time  basis  may result in the contractor
 not receiving the technical direction  required to ensure effective
 utilization of personnel and  completion of the most essential
 tasks.   In addition, emergency  response cleanup projects need to
 be  properly documented  with a complete TDD in order to enable EPA
 to  better  support cost  recovery actions against .responsible parties.
 To  recover such expenditures, the Agency must have evidence that
 the work was ordered and performed.  Also, the TDD should be used
 as  a tool  to evaluate whether the contractor is performing effi-
 ciently and is providing the  maximum amount of services possible
 for the funds  expended.

 Agency Comments

      The Region disagreed with  recommendation number one and
 agreed  with recommendation  numbers  two and three.  Subsequently,
 the Region agreed to take corrective action on recommendation
 number  one.

      The Region did not concur  with recommendation number one
 that  a  full-time DPO was needed at  this time.  Although improve-
 ment  is  needed,  much of the delay in the timeliness of TDDs and
 AOCs  was caused by  a significant expansion in TAT and an increase
 in  workload during  the  first year of the contract.  Improvements
 in  contract administration  are  being made and when complete, the
 overall  technical direction given to the contract will be enhanced
 and more efficient.  The Region stated that a full-time DPO would
 be  reconsidered in  approximately six months.

      Subsequently,  the  Region agreed to implement the recommenda-
 tion.   In  an ERD report dated July  8,  1988, resulting from a
management  review of Region III a full-time DPO was also recom-
mended.  The Region's response  to the  ERD report dated September
 7,  1988, stated that a  full-time person will be dedicated solely  to
 DPO responsibilities in the Removal Program.  The Region antici-
pates recruiting and filling  this position during the first quarter
of FY 89.
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      The  Region  concurred with recommendation numbers two and
 three and agreed that  the'DPO should follow technical direction
 guidelines.   However,  the Region stated that the contractor does
 not prepare TDDs.   TDDs are sometimes verbally issued by the DPO
 and the contractor  will type the information on the''TDD forms.
 The TAR,  which is an internal management tool, is used to assist
 the DPO in tracking TDDs and also provides documentation for
 verbal TDDs.  The Region is not aware of any prohibition regarding
 the use of the TAR.  OERR has advised that the DPO can develop
 other internal management tools and systems to assist in managing
 the requirements of the contract.  The Region agrees that some
 TDDs  have vague  descriptions; however, it is not always possible
 to be more specific.   The nature of the program requires quick
 action and the task descriptions are commonly used and understood
 by all parties.

      OERR in  its response agreed that a full-time DPO was required.
 With  regard to following the technical direction guidelines, OERR
 stated that the  TAT Users' Manual is guidance to help the DPO and
 not mandatory procedures which must be followed.

 Auditor's Comments

      We believe  the proposed action regarding recommendation number
 one should correct  the conditions cited in the report.  Although
 the Region has agreed  to implement the recommendation, we are
 leaving it in the report until the action has been taken.

      Although the Region agreed with recommendation,numbers two
 and three,'we partially disagree with the anticipated corrective
 action.   The  Region agrees that the DPO should follow technical
 direction guidelines.  However, the Regional response states  (1)
 that  the  contractor does not prepare the TDDs,  (2) the use of the
 TAR is justified, and  (3) task descriptions are not always vague.

      As detailed in the finding, we found that the Region did not
 comply with the  requirements of the contract and the Users' Manual
 regarding the above issues.  In fact, ERD in its report, dated
 July  8, 1988, commented on these same issues.  The report stated:
 (1) the TAT contractor is still completing TDDs, which is contrary
 to the procedures specified in the Users' Manual;  (2) the Region
uses  a TAR form  in  lieu of the TDD which needs to be examined
 further by ERD to ensure that it is not inconsistent with the
 intent of the contract; and (3) the task descriptions on many
TDDs  are  too  vague.  We believe that the three issues identified
above must be fully addressed and necessary corrective action
 taken  to ensure  compliance with the contract and Users' Manual.
                                 37

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     We also take exception to OERR's comment that the Users'
Manual is guidance and not mandatory procedures which must be
followed.  We believe that the Users' Manual provides a good
reference in describing the roles and responsibilities of all
parties and the necessary procedures and requirements that should
be adhered to in managing the contract.  The procedures and require-
ments in the Manual basically mirror those in the contract.  Also,
SRD, in conducting the reviews of the various regions, uses the
Manual as guidance in recommending corrective action.

Recommenda t ions_

     We recommend that the Regional Administrator of EPA Region
III take corrective action to improve the overall technical
direction provided to the contractor.  This action should include:

     1.   Appointing a full-time DPO to properly
         administer the contract.

     2.   Directing the DPO to follow the technical
         direction guidelines stipulated in the
         contract and the Users'  Manual.   This
         would assist in determining if work is
         properly directed, fully documented, and
         whether the contractor is performing
         efficiently.

     3.   Requesting Headquarters approval regarding
         the use of the contractor to prepare TDDs-
         and the use of the TAR.
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 5.   IMPROVED EVALUATION PROCEDURES NEEDED

     Evaluation procedures need to be followed to ensure that the
 award fees paid to the contractor are justified.  For the
 first two rating periods ending September 30, 1987, the contractor
 received over  80 percent of the maximum award fee available
 ($59,152 of $73,480) for demonstrated performance in Region III.
 Our  review disclosed that Region III did not:   (1) substantiate
 evaluations as to how and why a rating was meritorious or deficient,
 and  (2} ensure that Acknowledgement of Completion/Performance
 Observation Reports  (AOC/PQRs) were submitted within ten days of
 the  task being completed.  We believe these conditions occurred
 because the Region did not place a high priority on" these evalua-
 tions.  Lack of sufficient support for contractor ratings and
 late submission of AOCs were also noted in a management - review
 performed by ERD in  1984.  We believe that these problems demon-
 strated that Region  III did not adequately perform the evaluation
 process in order to  justify the award fee paid.

     The AOC/POR is  the basis by which the contractor earns an
 award fee.  The AOC  serves as the document which signifies comple-
 tion of the assignment.  The POR provides for the contractor's
 assessment of performance on the assignment.  The contract provides
 for  a base fee plus  a variable award fee.  The  award fee is two
 percent of the total estimated cost of the contract.  For the
 first two fating periods ending May 22, 1987 and September 30,
 1987", the contractor received $195,890 of the $282,614 available
 in award fees for all regions in Zone I.  The contractor has the
 potential to earn $2..4 million in award fees in Zone 1 based on
 the  evaluations of work performed over the life of the contract.

     The Users' Manual and the contract provide guidance to be
 followed by both EPA and TAT personnel in preparing these evaluations
 using an AOC/POR two part form.  Part I, which  is initiated by  the
 TATL should be completed within ten days of task completion, and
 provides for a summary of the work performed by the contractor  and
 a rating of the contractor's performance.  Part II, "Evaluation
 Criteria Rating Worksheet"  is completed by the performance monitor
 (DPO or OSC).  The individual criteria by which the contractor's
 performance is evaluated is listed on this form.  Each  criteria  is
 rated from one (unsatisfactory) to five  (exceptional) with an
 average overall rating given for the entire assignment.  Guidelines
 are provided to assist the rater in evaluating  the cor.-.ractor's
 performance.  Included are examples of completed PORs,  criteria
 and rating guidelines for evaluating performance.  For  each  criteria
 rated,  the performance monitor should provide comments  that  justify
 the rating given and the tone of the comments should be consistent
with the numerical rating.
                                 39

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      The  guidance  provides  that  the evaluation should document
 how and why a  performance was meritorious or deficient.  The
 documentation  should  provide the reader with a clear understanding
 of  the significance of  the  observation and its impact.  At a
 minimum,  EPA personnel  responsible for preparing PORs should
 complete  the evaluation as  soon  as work requested by a TDD is
 completed in order to aid in the recall of the contractor's
 performance.   The  guidance  also  requires each Region to designate
 a FOR Coordinator  who has prime  responsibility for assessing and
 validating the reports  to ensure that they have been completed
 accurately.  All PORs completed  during a rating period' are then
 sent to a Headquarters  Evaluation Coordinator who should review
 the information submitted by the Region.  The information is then
 sent to the Performance Evaluation Board (PEB) in Headquarters,
 where the PORs are assigned an overall rating based on an in-depth
 review of the  information contained in the performance evaluation
 package.

      The  amount of award fee is  determined using a weighted
 average calculated by multiplying the Headquarters rating by the
 number of hours expended by the  contractor to complete the work
 covered by the POR.

 Evaluations  Do Not Document Performance

      We found  that Region Ill's  evaluations did not provide
 substantive  comments  for the numerical ratings given.  We reviewed
 all  123 PORs that  were  submitted to the PEB at the second rating
 period ending  September 30, 1987.  In general, we found that the
 evaluations were not  performed in accordance with both the guide-
 lines and examples as contained  in both the contract and Users'
 Manual.   Comments  provided  by Region III performance monitors did
 not  substantiate the  numerical rating given.  Despite the lack of
 substantive  comments, the overall ratings given by Region III were
 well  above  average as shown below.
     Region ^
      Rating
         5
         4
         3
         2
Number
  of
 POR's

  22
  66
  33
   2
Number of
 Hours
 Rated

  6,925
 18,310
  4,677
     56
Overall
 Rating

Exceptional
Exceeds Expectations
Satisfactory
Marginal
     We also noted that the Region  III  ratings  for the prior
rating period ending May  22,  1987,  were well  above average.   In
fact, none of the 128 PORs received a rating  of less  than
satisfactory.  Despite the lack of  detailed support for ratings,
the PEB generally concurred with  the rating given by  the Region
                                 40

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 and  the contractor was awarded the fee accordingly.  In addition,
 we found  the Region generally concurred with the self appraisals
 given by  the contractor.

     We performed an in-depth review of the AOC/PORs for the 20
 site assessments included as part of Region Ill's evaluation
 package submitted to the PEB for the period ending September 30,
 1987.  We found that in all cases, the comments did not substantiate
 the  rating given.  The following is an example of an evaluation
 performed on a site assessment at Pennzoil Refinery that received
 an overall rating of five with little justification for the highest
 rating achieved.

               EVALUATION CRITERIA RATING WORKSHEET
PERFORMANCE CRITERIA

Project Planning

Technical Competence
  and Innovation
Schedule  and Cost
  Controls

Reporting

Resource Utilization

Effort
RATING

  5


  5


  5

  5

  5

  5
SUPPORTING COMMENTS

good planning

effective analysis and
  technical competence
good

reports on time

good

good and effective
  response
     As shown, the supporting comments on Part II of the AOC/POR
were vague and lacked any specifics as to why an exceptional  rating
was given.  For example according to applicable guidelines, a
rating of five for project planning should detail exactly how the
contractor's planning minimized costs.  To receive a five for
schedule and cost controls, the original schedule must be met in
spite of major operational impediments.  To earn a five for reporting,
the reports should provide such insight into key problems and
potential solutions as to serve as a master plan for corrective
action, and no. rewriting of the report is required by EPA.

     In other examples, ratings of five were given, supported by
such comments as "good, excellent and reports on time." In addition,
we found that the DPO's observations as provided on Part I of AOC/
POR were also vague and were not descriptive.

     We also noted that a rating of four (exceeds expectations)
was given on several overhead and administrative support PORs.  A
total of 13,304 hours were expended during the two rating periods
                                 41

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 on tasks  which  included  among other things, attendance at meetings,
 preparing timesheets,  typing and  filing.  We do not believe that
 the comments  on the PORs adequately supported the ratings given
 especially in view of  the significant number of hours rated for
 which the contractor received his award fee.

      Compounding rating  problems, is the practice of OSCs batch
 evaluating all  their tasks on the same day.  For example, our
 review of the site assessments  evaluated during the second rating
 period showed one OSC  who evaluated all seven of his tasks on the
 same day,  September 29,  1987.   Most of these evaluations contained
 only the  word,  "good", in the supporting comments column.  Evalua-
 tions that are  prepared  by OSCs within a specified time frame would
 better reflect  the performance  of the contractor.

      We believe that the inadequacies of the Region III evalua-
 tions should  have been noted by the Regional FOR Coordinator when
 validating the  reports for accuracy.  These discrepancies were
 also apparently not noted by the  Headquarters Evaluation Coordinator
 when reviewing  the package prior  to submittal to the FEB.  We
 noted that the  Headquarters' review group generally agreed with
 the Region's  FOR submissions.

      An ERD Management Review Report dated October 29,  1984, also
 noted that the  narrative evaluations on some PORs lacked sufficient
 support.

 Untimely  Submittal of  AOC/PORs

      Region III did not  ensure  that the contractor closed out
 and evaluated TDDs in  a  timely  manner.  Our review of the evaluation
 process showed  that the  contractor did not complete the AOC/PORs
 within  ten working days  of task completion as required  by the
 contract  and  Users' Manual.  Discussions with Regional  personnel
 revealed  that the determination of when a project is complete
 differs with  each individual.   For example, this may occur when a
 final  sample  has  been  taken or  a  report issued.  This determination
 is  usually left up to  the contractor.

     We reviewed  36 TDDs that were issued in January 1987.  Of
 these,  only one had a  corresponding AOC/POR that was signed and
dated by  the  TATL within the required time of ten working days of
 completing the  task.   Twenty of the remaining TDDs averaged  85
workdays  from the completion of work under the TDDs to  the AOC/POR
being  signed.   Of the  remaining 15 TDDs, 14 had not been  signed by
the TATL at the time of  our review for an average delay of three
months, and one was signed 10 days before the project was completed.

     We reviewed  an additional  31 TDDs issued in June  1987.  We
 found that  for  26,  the AOC/POR  was not signed by the TATL until
an  average  of 44  days  after the project was completed.  For  the
                                 42

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 remaining  5 TDDs,  the AOC/POR had still not been signed as of
 April  21,  1988, an average of 213 days from completion of the
 assignment.  The ERD Management Review Report dated October 29,
 1984,  cited late processing of AOCs.

     Our review has also shown that EPA did not prepare its
 evaluation of the  contractor's work when they received the completed
 AOC/POR from the contractor.  Part  II of the POR should be completed
 by  the OSCs as soon as work requested by a TDD is finished.  Per-
 forming the review immediately upon completion aids the OSCs
 recall of  the contractor's performance.  Our review of the 36 TDDs
 issued in  January  showed that 20  (55%) were signed by the DPO one
 month  after the TATL had signed the AOC, an average of 85 days
 late.  Based on these time frames,  Region III personnel had to
 have a minimum four month recall of performance after the work was
 completed.  During the second review, we found that this condition
 improved since the DPO signed the AOC/POR within an average of
 seven  days after the TATL.  Trying  to recall contractor performance
 on  one project is  difficult.  Multiplying this by the many projects
 makes  the  task much more difficult  and unrealistic.

 Conclusion

     Region III did not adequately  perform the evaluation process
 to  ensure  that the award fee received by the contractor was
 warranted.  The award fee should be based on demonstrated perfor-
 mance.  Our review has shown that evaluations did not provide
 adequate justification for the numerical ratings given.  Also, we
 found  that AOC/PORs were not processed on a timely basis.  These
 problems raise the question as to how realistic and adequate the
 evaluations were performed and the  manner in which the process
 was administered.  Similar conditions were noted in an ERD Manage-
 ment Review in 1984.  Evaluation procedures need to be followed
 to  ensure  that the award fee granted to the contractor is  justified.

 Agency Comments

     The Region agreed with both recommendations.

     The Region agrees that additional comments are necessary  to
 support the numerical rating and this is being reiterated  to all
OSCs.  The Region  believes the award fees were fairly distributed
and that a high priority was placed on the evaluations as  evidenced
by  the high percentage of hours rated.

     Regarding recommendation number two, the DPO has reminded the
TATL of his responsibility to submit timely AOC/PORs.  All OSCs
will be advised of their responsibility for prompt evaluations.
The Region believed that delayed receipt did not adversely affect
the evaluations since all AOC/PORs  were completed by the end of
the rating period.
                                 43

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     OERR agreed with both recommendations.

     ERD's Contract Management Review report on Region III, dated
July 8, 1988, also recommends that Part II of the FOR be more
detailed to explain and  justify the ratings given.  Also', a cover
memorandum is submitted  with the ratings delineating  highlights,
significant events or problems, and provides overall evaluation of
contract performance.  This is used in arriving at the final
score and should be considered by the IG.

     Regarding recommendation number two, the ERD review of the
Region addressed the preparation of AOC/PORs within the ten day
turnaround time.  The Regions have been reminded to ensure that
AOC/PORs are prepared promptly.

Auditors Comments

     The actions proposed by the Region should correct the condi-
tions cited in our report.

     Regarding recommendation number one to OERR, there was no
indication in the response of the specific action taken to direct
the DPO or OSC for all Regions to provide substantive comments
which support the numerical ratings given.  However, the Director,
ERD, at the exit conference held on September 15, 1988, stated
that all Regions will be directed to provide substantive comments.

     OERR's response to  the recommendations should correct the
conditions cited in the  report.

Rec ommenda t i on s

     We recommend that the Regional Administrator of EPA Region  III

     1.   Ensure that evaluations are properly
         supported to provide substantive comments
         which substantiate the ratings given.

     2.   Direct the DPO  to ensure .that AOC/PORs
         are prepared within ten days of task
         completion.  This will aid in expediting
         the close out and evaluation process
         and provide a timely and realistic
         evaluation to ensure that the fee awarded
         is warranted.
                                44

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We recommend that the Director, OERR:

1.  Direct the DPO or OSC for all Regions
    to provide substantive comments which
    support the numerical ratings given.

2.  Instruct the DPO for all Regions- to
    follow-up with the contractor when
    AOC/PORs are not received after ten
    days'of task completion.  This will
    aid in expediting the close out and
    evaluation process and provide a timely
    and realistic evaluation to ensure
    that the fee awarded is warranted.
                           45

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6.  UNQUALIFIED TAT PERSONNEL ASSIGNED TO EPA  •

     The contractor did not always provide personnel who possessed  I
the necessary education and experience as required by the contract.
We examined the resumes of all 40 contractor personnel who were
assigned to Region III.  Our review identified four employees who
did not possess the required qualifications.  Consequently, EPA
was overbilled approximately $14,414 for these unqualified contrac-
tor personnel and did not receive the experienced technical as-
sistance needed to respond to removal and prevention activities.

     The contract provides that all professional and technical
personnel hired as TAT members are required to have the correspond-
ing education and experience requirements for their particular
professional level.  Specifically, Section H-15 of the contract
requires a minimum of a BS degree with zero to three years exper-
ience for a PL-1 and a BS degree and three to eight years experience
for a PL-2.  For Technical Level (TL) personnel, there is no formal
educational requirement, but the required experience increases
with each level. According to the Users' Manual, Exhibit II-l, the
experience must be relevant in nature.

     The four instances where contractor personnel did not possess
the required qualifications for their positions are listed-below.

     PL-2   Environmental Geologist/Scientist

            This person possesses a BS Degree in
            Industrial Safety, rather than in the
            required technical area and approx-
            imately three years of work experience.
            However, only one year was relevant to
            the technical area, relating to the EPA
            contract.  The other two years work
            experience was gained as a claims service
            representative for an insurance company.

     PL-1   Biologist/Hvdrologist

            This person possesses a degree in
            Business Administration, but she is
            listed as a biologist on the personnel
            roster.  Her past employment history
            consisted primarily of general office/
            administrative related work.  Her
            present position with the contractor
            entails maintaining the TDD log and
            other duties which are entirely
            clerical.  However, Section H-13 of
            the contract states that administrative
                                46

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            support personnel should not be included
            as TAT members.  Consequently, she is
            performing non-technical administra-
            tive duties and she is mis-classified
            as a Biologist.

     PL-1   Computer Programmer

            This person possesses an Associate Degree
            in Data Processing, although a BS degree
            is required for a PL-1.  There is no
            evidence that he is currently pursuing
            a four year BS degree.

     TL-2   Environmental Technician

            This person has approximately five
            years work experience.  However, none
            of the experience is related to an
            environmental field.  It includes
            positions as a nurse's aide and
            salesperson.  A TL-2 is required to
            have a minimum of two years relevant
            experience.

     The contractor has failed to adhere to the contract require-
ments pertaining to the qualifications necessary for employment
as a TAT member.  We have estimated that EPA has been overbilled
approximately $14,414 (5,040 hours x average excess cost of $2.86
per hour) as a result of the contractor using personnel who fail
to meet the necessary criteria.

     It is the responsibility of the PO in ERD to assure that the
contractor provides qualified personnel.  The Users' Manual provides
that among the responsibilities of the PO is to assess the adequacy
of contract resources including personnel.  We believe that ERD
should provide guidance relative to the DPO reviewing the education
and experience of contractor personnel to ensure that they are
qualified.  The Region in its response to the preliminary finding
stated that they will work with Headquarters to determine the
appropriate procedures and responsibilities to perform this review.

Agency Comments

     OERR did not concur with recommendation number one.  Accord-
ing to the TAT contract, the PO is only required to review resumes
for key personnel.  The key personnel are the members of the  Zone
Program Management Office, and TAT Leader positions for each
Region.  The people specified in the report are not key personnel.
                                 47

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     OERR concurred with recommendation number two.  Based on
discussions with the DPO and the contractor, it seems that the
cited examples are instances where positions were reclassified and
paperwork was not yet issued.  Therefore, OERR will discuss the
instances noted in the OIG report with the DPO and the contractor
and take appropriate action.

Auditor's Continents

     The response does not address the fact that the contractor is
not providing personnel with the education and experience stipulated
in the contract.  We believe it is important that all resumes be
reviewed to ensure that the requirements of the contract are met.
If necessary, we believe this requirement should be incorporated
into the contract and Users' Manual.

     ERD in response to the preliminary finding concurred that
more attention should be given to the experience and education of
contractor personnel.  ERD suggested that the recommendation be
directed to Headquarters since the contracting officer and project
officer have responsibility for overseeing aspects of the contrac-
tor's performance.  The Director, ERD at- the exit conference held
on September 15, 1988, agreed that the resumes of other than key
personnel should be reviewed.  We have revised our recommendation
to include the requirement for review of the qualifications of
all TAT personnel.

     Regarding recommendation number two, we believe that OERR
should ensure that any excess billing resulting from misclassified
personnel be recovered from the contractor.

Recommendation

     We recommend that the Director, OERR:

     1.   Emphasize to the PO that resumes must
         be obtained from the contractor and
         reviewed.  This will ensure that the
         contractor employs personnel on EPA
         projects whose experience and education
         are in accordance with contract requirements.
         If necessary, the contract and Users'
         Manual should be amended to include the
         requirement to review the resumes of all
         professional contractor personnel.

     2.   Determine whether any overcharges resulted
         from the contractor billing for services
         performed by unqualified contractor personnel.
         Take necessary action to recover any overcharges.
                                48

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 7-   PROCEDURES FOR SPECIAL PROJECTS SHOULD BE FOLLOWED

     Region  III did not follow procedures to properly administer
 and  manage the issuance of TDDs for special projects.  These TDDs-
 should be utilized to provide EPA, during.emergency removal activi-
 ties, with specialized resources not routinely available from the
 contractor.  Our review for the nine month period ending September
 30,  1987, encompassed 22 TDDs with estimated costs of $130,461.
 This review  disclosed the following: (1) the procurement of services
 not  allowed  by the contract, and (2) a lack of proper review and
 authorization.  We believe that this condition resulted because of
 the  lack of  adequate oversight and control by the DPO.  Improvement
 in the areas cited above is essential to ensure that only authorized
 purchases are made and proper approval is obtained in accordance
 with prescribed procedures.

     The contract provides for a pool of funds to be used for
 special projects.  The estimated cost of special projects for all
 regions within Zone 1 was $3.2 million throughout the life of the
 contract.  The contract specifies that this pool of funds shall
 not  be expended for anything other than special projects as
 defined by the Statement of Work.

     Both the contract and the Users' Manual state that the
 objective of special projects shall be to provide EPA with any
 specialized  equipment, personnel and services not routinely avail-
 able from the contractor.  This specialized equipment and personnel
 should be used to technically support the EPA project monitors,
 i.e., the OSC.

     The guidance further provides that for special projects
 estimated to cost under $10,000, approval authority is granted  to
 the  DPO or PO.  In instances where multiple special projects are
 issued for the same site, the DPO's authority is extended to a
 ceiling of $15,000 per site.  For special projects estimated to
 cost $10,000 or more or where the total of all special projects at
 a site exceeds $15,000, approval authority must be obtained from
 both the Contracting Officer (CO) and the PO.  In no event, will
 the  contractor proceed with the effort until a TDD is issued by
 the  DPO.

 Procurement  of Services Not Allowed by the Contract

     We identified eight TDDs having estimated costs  of  $40,436
 issued for services which do not appear to meet the  criteria for
 special projects as contained in both the contract and the  Users'
Manual.  The guidance provides examples of the type of specialized
 equipment, personnel or services to be utilized to support  OSCs.
 Examples include such services as (1) renting of all-terrain
vehicles, (2) drilling or sampling of extraction wells,  and (3)
 retaining expert witnesses as may be required.
                                 49

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     We  believe  that  the  services provided on the eight TDDs were
 outside  the  scope  of  the  special projects clause of the contract.
 For  example  on one TDD, EPA decals were printed by the contractor
 for  $6,000.   Three other  TDDs totaling $21,300 were expended by
 the  contractor for Title  III requirements under SARA which estab-
 lished requirements for right-to-know reporting on.hazardous and
 toxic chemicals.   These TDDs were for a trip report and speech, a
 citizens fact sheet and a pilot study to develop a model program
 and  were issued  in April, May and August 1987.  We also noted that
 work relative to Title III was performed by contractor personnel
 under a  regular  TDD in February and March 1987.  We could not
 determine the reason  for  also performing this work as a special
 project.   In another  case, a TDD authorized $6,000 for the con-
 tractor  to complete a cost analysis for an anticipated monthly
 bill to  local residents for a proposed newly formed municipal
 water supply system.  Finally, another TDD authorized $5,000 for
 the  completion of  an  OSC  report from the previous contract.  We
 believe  that the above cited instances are clearly beyond the
 scope of special projects as specified in the contract.  The
 improper use of  special project funding depletes the pool earmarked
 specifically to  assist and support OSCs with specialized resources
 during emergency removal  activities.

 Lack of  Proper Review and Authorization

     We  found that Region III did not adhere to procedures when
 issuing  TDDs for special  projects. . Both the contract and
 Users' Manual provide that in no event will the contractor proceed
 with the  effort  until a TDD is issued by the DPO.  Also, higher
 level approval is  required, depending on the amount of the special
 project.

     Our  review  of the 22 TDDs disclosed that in all cases the
 DPO  or PO signed the  TDD  subsequent to initiation of the project.
 The  number of days ranged from four to 180 with the average being
 74 days  after the  project was initiated.  For 13 of the 22, the
 TDD  was  signed an  average of 60 days subsequent to completion of
 the  work.  We also noted  that for three TDDs, each exceeding
 $15,000,  the  CO  did not sign the TDD as required.

     We attribute  the weaknesses described throughout this finding
 to the lack  of proper oversight by the DPO.  The DPO at Region  III
also functions as  an  OSC  which necessitates performing a substantial
portion of his duties away from the office.  The Region maintains
that special  project  TDDs cannot be delayed because of the need
 for  the DPO  to sign the TDD.  We believe these factors contributed
to this situation.
                                 50

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Agency Comments

     The Region disagreed with recommendation numbers one and
three and agreed with recommendation number two.  Subsequently,
the Region agreed with recommendation number three.

     The Region did not concur with recommendation'number one
that the TDDs which were cited in the finding are improper
special projects.  The Region calls attention to the fact that
the language in both the contract and Users' Manual allows the
DPO considerable discretion in obtaining items not routinely
available in a specific TAT.  The Users' Manual provides a list
of special support services, but also states that services are
not limited to these items.  The Region does acknowledge that
under certain circumstances the use of special projects may
appear inappropriate.  There is currently an informal delibera-
tion process in which the OSC and DPO discuss the selection of
special projects.  The Region further stated that a future
practice will be to provide additional documentation and rational
to support the use of special projects.

     OERR supported the Region's position and also stated that
the PO will provide explanations to the DPOs concerning special
project services as intended under the TAT contract.

     The Region concurred with recommendation number two and agreed
that the written TDD should be prepared and executed expeditiously.
The Region did state that the contract does allow for verbal TDDs
with a subsequent written TDD.  However, to remedy"the situation,
the Region has recently made provisions for alternates to approve
the TDDs in the event the DPO is absent.  Additionally, other
measures are being considered which will allow the DPO more time
to devote in monitoring the contractor.

     The Region in its response did not concur with recommendation
number three that a full-time DPO is needed to manage the contract.
Subsequently, the Region agreed to take corrective action.  See
Region's response to finding four, recommendation number one.

Auditor's Comments

     We do not agree that the TDDs described in the finding are
appropriate special projects.  We believe that the special projects
specified in our report did not meet the intent of both the contract
and the Users' Manual in view of the examples cited in this guidance.
The language, in our opinion, affords the DPO excessive discretion
regarding the use of special projects.  We believe that such  language
has introduced a degree of subjectively to this area which has
compromised the original intent of special projects.
                                 51

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     During an exit conference on September 15, 1988, the Director,
ERD agreed that the language in both the contract and Users'
Manual allows for varying interpretation regarding the type of
work allowed under special projects.  ERD expressed the need to
modify the language because the subjectivity of present guidance
has led to problems and inconsistencies within the. other Regions.

     We agree that the language must be clarified to provide
greater uniformity in the utilization of special projects.  Accord-
ingly, we have included a recommendation to OERR to clarify the
language in the contract and Users' Manual.

     We concur with the Region's response to recommendation number
two.  We believe that the corrective actions proposed by the Region
will help to remedy the problems and conditions identified in the
report.

     We concur with the Region's response to recommendation number
three for the same reasons as stipulated in our comments to finding
four, recommendation number one.

Recommendations
III:
     We recommend  that  the  Regional  Administrator of  EPA,  Region


     1.  Direct  the  DPO to  issue  TDDs  for  special
         projects  which satisfy the  criteria  as
         defined by  the contract  and Users' Manual.

     2.  Ensure  that the contractor  does not  proceed
         with work under a  special project until  a TDD
         is issued and  all  required  approvals are
         obtained.

     3.  Appoint a full-time  DPO  to  properly  manage
         the contract.

     We recommend  that  the  Director, OERR  take action to clarify
the language in  the  contract  and  the Users' Manual to ensure that
special projects are utilized only to  obtain  specialized resources
which support the  OSCs.
                                52

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                                                         AT?L:\LJix A
                                                         Pace 1 of 13
                      UNITED STATES ENVIRONMENTAL PROTECTION AGENCY
                                        REGION III
                                    841 Chestnut Building
                               Philadelphia. Pennsylvania 19107
             Audit Report  Number  E5eH7-03-0290
SUBJECT:     Response to Draft  Report of Audit  on the Management   DATE- AllG ?
             of TAT Services  Supplied by Roy F.  Weston,  inc.            '• MUU "
FROM:      ./ames M.  Sei.   	,_   ,   _
           /^Regional  Admirjistirator*~(l5RA00)
         4r    ~^-^^^
TO:     '    P.  Ronald <^ndolfo
             Divisional Inspector General  for  Audit (3AI00)
                                                                                  1988
                  Thank you for  the opportunity to respond to the subject draft

             audit and the  cooperation showi to our staff in the preparation  of

             our response.   I  have attached the Region's response to the specific

             findings/reconrnendations.  If your staff needs further information/

             clarification, please have them contact Bill Hoffman at 7-8229.

             Attachment
                                           53

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                                                  APPENDIX A
                                                  Page 2 of 13
1.  improvement  Needed  in the Utilization of Contractor  Personnel

Findings
Recommendation  1.
Recommendation  2.
Discontinue the use of professional level contract
personnel to perform administrative duties.

Take appropriate action to utilize these personnel to
perform essential tasks requiring the expertise of
the professional level staff in accordance with the
contract requirements.
Management Response

Recommendation 1.
Do not concur.  The support provided by the TAT for
the TDDs discussed herein requires technical
expertise.  EPA files have specific formats and
require an understanding of the complex programs or
specific projects to be organized properly.  Of
critical importance is the future use of  these files.
They may be ultimately needed  in legal proceedings or
negotiations.  They also serve as a basis for
obtaining important information for all levels of
management.  We do'not believe this need  should be
minimized and  for the most part requires  knowledgeable
technical people to adequately perform these duties.
Region III places strong emphasis on maintaining good      ,
records which  will document and support our actions  to     '
any inquiring  person or organization.  The omission  or
misplacing of  a document could result  in  the loss of a
cost recovery  action or perhaps a potential legal action.

The TAT contract Scope-of-Work (SOW) does provide  for
maintenance of records  (pg. 6  of  18  in SCW, "General
Effort", Sections C-3, C-8, C-13, C-15),  as does  the
Users' Manual  (appendix A, pg. A-l).   The users'
Manual includes  "managerial support"  in  the
description of technical assistance.   The IG report
illustrates the  need  for review of  files  by technical
personnel.  Finally,  Section  H-13  of  the  TAT contract
refers to  the  TAT  internal administrative support
staff.   However,  if  the hours  are allocable to a
specific site  and  TAT  administrative personnel have
charged hours  against that site  then  this is proper  for
cost-recovery.  Also,  this  serves to minimize  the Regional
administrative multiplier.

OERR  supports  the  Region's position and offers the
following  comments:

TAT professional staff are  not being asked or  expected
to do administrative/clerical work.  Many tasks which
were  construed by the auditors to be "administrative/     I
clerical"  require professional,  technical skills and
background to  complete.  The preparation of fact sheets,

               54

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                                                  APPENDIX A
                                                  Page 3 ot 13
Recoranendation 2.
for example, requires the technical expertise in analysis
of removal data.  In addition, these kinds of activities
are often directly linked to technical work performed
by TAT, such as preparation of chain-of-custody paperwork
and onsite documentation, which must be completed
immediately and currently with the technical work.

Do not concur.  It is frequently cost-effective and
efficient to use personnel to perform tasks outside
their particular educational expertise.  This approach
is used daily in governmental agencies.  It is
infrequent that a given task will require the full-time
daily participation of, say, a Geologist.  It is
therefore practical to make full use of that person's
time rather than use another partial person to perform
whatever other tasks are needed.  The determination of
what work is essential and the prioritization of that
work is the prerogative of the Program manager.  The
use of TAT as suggested by the IG is not always
practical, especially in the Emergency Response
Program.  The IG report states approximately 6,000
hours, representing an estimated $187,000 were
expended on administrative tasks in calendar year
1987.  We note these figures selected-from a bias
sample represent approximately 6.4% of LOE and dollars
expended during this same period.  Consequently, the
data does not support the IG contention that TAT personnel
were diverted from more  important tasks to do administrative
functions.

OERR supports and agrees with the Region and offers
the following comments:

We believe TAT professional  level staff are generally
being used to the best advantage by the Region.  The
fact that OSC reports are not being completed  in a
timely fashion does not necessarily mean TAT staff are
being inappropriately assigned.  Usually the OSC
report must be put.together  by a senior TAT  involved  in
the response.  This TAT  person may be  assigned  to
other high priority responses which could cause the
delay in the  report.  Also,  OSC  reports are not always
the highest priority action.  For example, organizing
files and establishing the administrative record,
which both take technical expertise, may take
precedence over closing  out  a completed removal action
and actually be prerequisite to  finalizing  the OSC's
after action  report.  OERR takes  issue with  the
statement attributed to  the  Headquarters  PO  that  duties
                                  55

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                                                  APPENDIX :
                                                  Page 4 of
13
                   such as file organizing are outside the scope of the
                   contract and that time should be devoted to preparing
                   OSC reports or similar essential tasks where there is a
                   lack of removal activity.  OERR advises that the
                   Project Officer's statement was misunderstood.
                   Administrative duties such as file organizing are an
                   integral part of helping the OSC manage the removal
                   and an essential component of managing the
                   administrative record.  The PO did not mean to imply
                   that after on-scene support of removal actions, the
                   OSC report is necessarily the highest priority action.
                   Many of the activities cited in the audit could, under
                   certain circumstances, be more important at that time
                   than finishing an OSC report.

2.  Contractor Monitoring Needs Improvement

Findings;          We reconinend that the Regional Administrator of EPA
                   Region III take corrective action to aggressively
                   monitor and track project performance of the TAT
                   contractor.  This action should include directing the
                   DPO to:

Recommendation 1.  Bisure that the required management reports are accurate   ,
                   and are used to monitor the performance of the contractor.

Recommendation 2.  Maintain a complete and accurate  log showing the
                   status of TDDs.

Recommendation 3.  Conduct Regional contractor office reviews as required
                   by EPA guidance.  Reviews should  be conducted periodically
                   and the checklist for the reviews provided  in the
                   Users' manual should be followed.

Recommendation 4.  Conduct a review of  the contractor's travel expenses
                   to ensure they comply with  the  requirements of  the
                   Federal Travel Regulations.  Action should be taken  to
                   recover any overcharges from the  contractor.

Recommendation 5.  Ensure that sufficient documentation  is  available  to
                   enable the DPO to verify  the accuracy  of  the contractor's
                 .  invoices.

Management Response

Reconmendation 1.  Concur.  While we believe the  existing reports  reviewed
                                  56

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                                                APPENDIX A
                                                Page 5 of 13
Recommendation 2
Recommendation 3
Recommendation 4
are difficult to interpret and use we agree that
monitoring the performance of the contractor is
essential.  in particular we note'that there are
several different methods of estimating TAT costs,
which yield slightly different numbers,  it is
difficult to compare these estimates with the
Financial Management Report.  To ensure proper
cost/performance monitoring, the DPO is upgrading the
computerized TDD tracking system.  We believe this
should help in making the appropriate review and cost
comparison.  In particular under the revised system
each OSC receives a weekly or bi-weekly summary of the
costs and hours on his or her TDDS.  They are
encouraged to review these carefully, and advise the
DPO and TATL of any discrepancies.  The Monthly Status
Report is simply a re-cap of TDDS and projects.  The
DPO, with the assistance of the QSCs is aware of any
problems well in advance of this report.

Concur.  The IG audit revealed flaws in the tracking
system that was used for the TDD log.  This has since
been improved, providing a nore accurate report.

Concur.  The DPO visits the TAT office frequently to
review the status and progress of projects.  Even witi
a full-time DPO, the number of TATs would preclude
performing the type of detailed review believed to be
necessary by the IG.  We have raised this issue with
ERD and PCMD and they have agreed that they could
consider clarifying their guidance on this
topic.  OERR points out that contractor office review;
are not required and the TAT Osers1 manual suggests
such reviews are helpful and describes one approach fc:
conducting them.

Concur.  We agree that a,general review of TAT
practices regarding travel is appropriate.  We do not
agree that actual auditing of invoices and a review c;
all travel expenses charged under the contract are a
function of the DPO.  Rather we maintain that those a:-
IG functions.  As a part of our general review
responsibilities we note that as the DPO learns of
discrepancies in TAT travel expenses, these issues are
immediately raised with both the TAT contractor and
PCMD.  Regarding overall compliance with FTR, we
understand that PCMD is in the process of resolving
discrepancies with the TAT contractor,  it is the
responsibility of PCMD to address possible overcharges
                                  57

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                                                  APPENDIX A
                                                  Page  6 o£ 13
Reconmendation 5.
Findings;
Concur.  We believe the issue regarding TAT invoices
needs to be resolved and we have, in the past raised
this to PCMD.  We have been advised  (See OERR
response to reconmendation 3) that the Contracts
Management Review staff of PCMD is presently
reviewing the TAT invoice procedures with a view
toward identifying a better rnechanisn for DPOs to
verify contractor costs.  Appropriate action will be
taken when this review is completed.

We recommend that the Director, OERR:

a.  Direct the ERD Project Officer to require the
    contractor to provide accurate management reports.

b.  Review the contractor's travel expenses for all
    Regions to ensure they comply with the
    requirements of the Federal Travel Regulations.
    Action should be taken to recover any overcharges
    from the contractor.

c.  Ensure that sufficient documentation is available
    for ail Regions to enable the DPO to verify the
    accuracy of the contractor's invoices.  Consider
    modifying Section G of the contract to require
    additional supporting documentation to enable the
    DPO to verify invoice costs.
Management Response  (Offered by  OERR)
Recommendation 1.
Reconmendation 2,
Concur.  The discrepancy cited in  the  OIG's report
between  the Monthly Status Report  (MSR)  and the
Financial  Management Report (FMR)  have been brought  to
the attention  of the Contractor.   ERD  will  discuss
this discrepancy with the DPO and  the  contractor  to
enable greater accuracy and consistency  between  the
MSR and  FMR.

Concur.  The  Financial Analysis Section  of  PCMD
recently completed an on-site review of  Weston's
Contract Number 63-01-7367.  The review  included
various  contractor accounting and financial records,
expense  reports, timesheets, purchasing  system
procedures,  job cost ledgers, general  travel
policies,  subcontract policies and procedures and the
billing  system procedures.  The report indicates that
in some  instances, the contractor is not billing the
Government for travel expenses in accordance with the
terms and  conditions of the contract.   EPA-HQ is
                                  58

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                                                  APPENDIX A
                                                  Page 7 of 13
                   presently in the process of requiring the contractor
                   to make adjustments to the amounts billed to the
                   Government for travel expenses.

Recommendation 3.  The contracts Management Review Staff of EPA is
                   presently reviewing the invoice procedures on the TAT
                   and other Contracts.  Their goal is to  identify some
                   better mechanism for DPOs to verify reasonableness of
                   contractor vouchered costs.

3.  improper Use of Contractor Staff For Personal Services
Findings;
Recommendation 1.
Recommendation 2.
We recommend that the Regional Administrator of EPA
Region III:
Discontinue the use
personal services.
                    of TAT contractor personnel for
Establish procedures to preclude the future use of
contractor personnel to provide personal services.
This includes ensuring that TDDS contain clearly define
work statements so  that the contractor can undertake
and complete the assignment without continuous
direction.
Management Response

Recommendation 1 & 2.
    Do not concur.  We do not  agree the TAT Contrac-t
    is improperly  being used to procure personal
    service.  The  ten TDDS discussed  in the audit
    finding support the OSC and his overall effort to
    ensure effective site management.  Files, fact
    sheets, charts etc.  are all necessary documents
    needed to convey, retain and otherwise assist  in
    the evaluation and conduct of  site response actions
    As there is  a  constant demand  for  information
    contained in site and. program  files,  technical and
    administrative support to  keep files  orderly and
    accessible,  increases our  ability to  manage and
    respond to these demands.  Interaction between EPA
    and TAT personnel does not constitute direct
    supervision.   Also, professional  administrative
    support is provided for in the contract.
    Attachment A of the contract provides for a
    "Computer Programmer/Administrative Assistant" to
    be part of the TAT.  Overall,  we  believe  the TDDS
    discussed in the finding are allowable services
    under  the TAT  contract.
                                     59

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                               APPENDIX A
                               Page 8 of 13
Organizing and reviewing files is a critical function
requiring specific knowledge of EPA rules and
procedures.  This task is not vague but in fact is
very specific.  The HWMD is responsible for numerous
site files, each must "be organized in a prescribed
manner and certain documents roust be available and in
a specific place.  These files are used by OSCs, EPA
staff, external agencies as well as various segments
of the public.  The organizing and reviewing of files
is a technical function which is supported by formal
and informal file maintenance procedures.
Computer programmers  are provided for in the TAT and
computer services  are  necessary technical support.
Also, preparation  of  fact sheets involves analysis
and compilation of  technical data on related sites and
response actions.

The audit finding  contains  several  statements attributed
to contractor  personnel  concluding  they were supervised
by EPA staff.   We  believe the TATs  may not have understo
the context  of  the IG  questions.  Specifically,.we have
been advised by the  TATL that the statement about the
RCC staffing needs attributed to him  was  taken  out of
context and  not accurate.

While we do  not believe  that the TAT  contract has
been used for  obtaining  personal services, we are
concerned that  anyone,  including the  IG would form an
impression  that personal services are being performed.
Consequently,  for  a  number  of months  we have been
working to  eliminate the long-term  stationing of TATs
in the RRC  by  recruiting other  personnel  to perform
these necessary functions.   We  can  now report
that as of  June 30,  1988,  the TATs  have been removed
from stationing within the  RRC  on a routine basis.
Duties being performed in the Region  will, whenever
practical be done  on site or at the TAT office.   In
addition, we will  enhance the TDD  statements of  work
and provide  more details.

Also, OERR  offers  the  following:

We agree  that  if personal services  were  performed  by  the
TAT, they should be discontinued  since personal services
are not allowed under  the TAT.   In  the emergency
response  program,  there is a need  for close  continuous
communication  and interaction between all emergency
response  personnel,  e.g., EPA,  contractors,  and other
                 60

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                                                    "APPENDIX  A
                                                    Page  9  of 13
                    Federal, State and local agencies,  interaction between
                    EPA and TAT personnel is necessary for effective
                    communication and oversight and does riot constitute
                    direct supervision.
 4-   Technical Direction Needs Improvement
 Findings:
 Recommendation  1.
 Recommendation  2.
Recommendation 3.
We recommend  that the Regional Administrator of EPA
Region  III  take  corrective action to  improve the overall
technical direction  provided to  the contractor.  This
action  should  include:

Appointing  a  full-time DPO to properly administer  the
contract.

Directing the  DPO to follow the  technical direction
guideline stipulated in the contract  and the TAT Users'
manual.  This  would  assist in determining if work  is
properly directed, fully documented,  and whether the
contractor  is  performing efficiently.

Request Headquarters approval regarding the use of the
contractor  to  prepare TDDs and the use of the TAR.
Management  Response

Recomnendation 1.  Do  not concur.   We agree improvement is needed in the
                   timeliness to TDDS and AOCs.   However,  we believe much
                   of  the delay is caused by the significant expansion  in
                   TAT and consequent increase in workload during the first
                   year of the contract,   improvements in  contract administration
                   are being  made  and when complete,  the overall  technical
                   direction  given to the contract will be enhanced and
                   more efficient.  The predesignated alternates  to approve
                   TDDs,mentioned  elsewhere in our response is  one such
                   modification recently  implemented.  We  are not convinced
                   at  this time,  that a full  time DPO is necessary to bring
                   about these improvements.   We will reconsider  this conclusion
                   in  approximately six months.

Recommendation 2 & 3.   Concur.  We agree  the  DPO should follow  the technical
                        direction guidelines,  but it should be noted the
                        contractor  does not prepare TDDs.  TDDs  are sometimes
                        verbally issued by the DPO and the  TAT will type the
                        information on the TDD forms.   The  TAR,  which is an
                        internal management tool,  is used to assist the  DPO
                        in  tracking TDDs and also provides  docunentation for
                        verbal  TDDs.   We are not  aware of any prohibition
                        regarding the use  of TARs.   OERR has advised the DPO
                                  61

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                                                   A? Pi NT) IX A
                                                   Page  10 of  13
                       can develop other internal management tools and
                       systens to assist in managing the requirements of
                       the contract.  Also, we agree there are TDDs with
                       vague descriptions, however  it is not always possible
                       to be more specific.  The nature of the program
                       requires quick action and failure to do so could
                       result in substantial harm to the environment.  Terms
                       such as "trip report" and "organize files" are commonly
                       used and understood by all OSCs and TATs involved
                       with the task.

                       We note your comments on improvenents made in cost
                       estimating.  Estimating TDD  costs is especially
                       difficult because the skill  mix needed at the time
                       of issuance is not known,  we believe a better way
                       to monitor and control is by estimating IDE and
                       developing cost estimates on an average basis per
                       LOE.  LOE monitoring enables us-to compare estimates
                       and actuals and identify problsns, control overtime
                       and improve oversight of total hours available.
5.  Improved EvaluationProcedures Needed
Findings:


Recommendation  1.


Recommendation  2.
We recommend that the Regional Administrator of EPA
Region III:

Ensure that evaluations are properly supported to provide
substantive comments which substantiate the ratings given,

Direct the DPO to ensure that AOC/PORs are prepared
within ten days of task completion,  itsis will aid in
expediting the close out and evaluation process and
provide a timely and realistic evaluation to ensure that
the fee awarded is warranted.
Management Response
Recommendation  1.
Concur.  We agree that additional connents  are necessary
to support the numerical  rating  and we are  reiterating
this requirement to all OSCs.  We believe however,  award
fees were fairly distributed despite an absence  of
written documentation.  Tne Region does place a  high
priority on these evaluations  as evidenced  by the high
percentage of hours rated by the DPO and OSCs.   ifte
contract requires that we evaluate 60% of the TOD hours and
we have consistently evaluated about 80% of these hours.
We believe this provides  a broader base for which to
make judgements and tends to give a better  perspective
of contractor performance.  We believe, the award fees
were fairly distributed.
                                  62

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                                                  APPENDIX A
                                                  Page  11 of 13
Recommendation 2.
Findings;

Recommendation 1.
Recorrrnendation 2.
                                     10
Concur.  The DPO has reminded the TATL of his
responsibility to submit timely AOC/PORs.  Also, all
OSCs will be advised of their responsibility to evaluate
AOQ/PORs upon receipt.  We do not believe delayed
receipt has an adverse effect on evaluation since all
AOQ/PORs are completed by the end of the rating period.

We recoiroend that the Director, OERR:

Direct the DPO or OSC for all Regions to provide substantive
ccranents which support the numerical ratings given.

Instruct the DPO for all Regions to follow-up with the
contractor when AOC/PORs are not received after ten days
of task completion,  rhis will aid in expediting the
close out and evaluation process and provide a timely
and realistic evaluation to ensure that the fee awarded
is warranted.
Management Response (Offered by OERR)
Recommendation 1.
Recommendation 2.
Concur.  We agree that evaluations should be properly
supported and provide comments to support the ratings.
ERD's Contract Management Review report dated July 8,
1988, also recommends that Part II of the FOR should be
more detailed to explain and justify ratings given.  In
addition to the FOR rating a cover memorandum is
submitted, delineating highlights, significant events or
problems during the performance period and gives overall
evaluation of contract performance.  These are used by
the PEB in arriving at the final score for the Region.
This cover memorandum should be considered by the IG as
a part of the documentation.

Concur.  ERD conducts Contract Management Reviews of the
TAT office and submits a report of findings to the
Region based on the review.  The preparation of AOC/PORs
within the ten day turnaround is one of the elements that
has been addressed in these reviews.  The Regions have
been reminded through memoranda to the Regional Division
Directors to ensure that the AOC/PORs are prepared
within ten days of task completion.  This was also cited
in the July 8, 1988 Management Review where the DPO was
reminded to ensure that AOC/PORs are submitted within
ten days of project completion.
6.  unqualified TAT Personnel

Findings;          We recommend that the Director, OERR:
                                   63

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                                                       APPENDIX A
                                                       Page  12 of 13
                                       11
  Recommendation 1.
                      Reemphasize  to  the  PO that  resumes  must be  obtained
                      from the contractor and  reviewed.   This will ensure
                      that the contractor employs personnel  on EPA projects
                      whose experience and education are  in  accordance with
                      contract requirements.
  Recommendation  2.   Determine whether any overcharges  resulted  from the
                     contractor billing  for services performed by unqualified
                     contractor personnel.  Take necessary action to recover
                     any overcharges.

 Management Response (Offered by OERR)
 Reconroendation 1.
 Recommendation 2.
                     Do not concur.  According to the TAT contract, the PO is
                     only required to review resumes for key personnel.  The
                     key personnel are the members of the Zone Program
                     Management Office (ZPMO), and TAT Leader positions for
                     each Region.   The people  specified in the OIG report are
                     not key personnel.

                     Concur.   Based on discussions with the DPO and the
                     Contractor, it seems  that the cited examples  are
                     instances where 'positions were reclassified and
                     paperwork was  not yet issued.   Therefore we will discuss
                     the  instances  noted in  the OIG report  with the DPO and
                     the  contractor and take appropriate action
    Special Projects
Reconjuendation l.
                    We recommend that the Regional Administrator of EPA,
                    Region III:


                    Direct the DPO to issue TDDs for special projects which
                    satisfy the criteria as defined by the contract and
                    Users1  Manual.

Recommendation  2.   Ensure that the contractor  does not proceed with
                    work  under a special project until a TDD is used and all
                    required  approvals  are obtained.

Recommendation  3.   Appoint a full-time  DPO to  properly manage the  contract.

Management Response


Recommendation  1.   Do not  concur.  While  we agree  special projects should
                   meet the criteria defined in the contract,  we believe
                   the TDDs discussed in  the finding are proper special
                   projects.   Please note that the language in the contract and
                   Users Manual permits the DPO to exercise considerable

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                                 APPENDIX A
                                 Page  13 of 13
                  12
Recommendation 2.
Recommendation 3.
discretion and obtain items not routinely available in a
specific TAT.  AS mentioned in the finding, the Users
Manual does provide a list of special 'support services,
but also states the services are not limited to these
itans.  With regard to the use of Special Projects for
Title III activities, the available Headquarters guidance
on the use of TAT was unclear.  Consequently, it
appeared these services were not routinely available
from TAT and therefore appropriate under special
projects.  Subsequently, Headquarters clarified this to
the extent that no ETEs are available within TAT for
Title ill.  Also, EPA decals were required on TAT
deliverables and were purchased to comply with this
requirement.  Decal printing was not a routine TAT
service.  In certain instances and under varying
circumstances, the use of a special project TDD might
seem inappropriate.  However, we currently have an
informal deliberation process during which the OSC and
DPO discuss contracting options before selecting special
projects.  We intend however, to provide additional
documentation and rational to support the future use of
special project TDDs.

Concur.  The contract does provide for verbal TDDs with
a subsequent written TDD.  We agree the written TDD
should be prepared and executed expeditiously.  To
correct this condition, we have recently predesignated
alternates to approve TDDs for the DPO in his absence.
Also, we are considering functional and workload
assignment changes which would enable the TAT DPO to
have a reduced site load and devote more time to DPO
functions.  In addition, we are considering the use of
other personnel and the enhanced use of computer
management tools to reduce the DPO's involvement in pure
administrative functions.

See our response to the same recommendation contained  in
Finding 4, Recamendation  1.
               65

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                                            APPENDIX B
                                            Page 1 of 7
              UNITED STATES ENVIRONMENTAL PROTECTION AOENCY

                         WASH1NOTON, O.C. 10410
                             AUG  22
                                                          OFFlCi O*
                                                 •OUD WAJTt AND IMEHCtNCV
SUBJECT:  Audit Report Number E5eH7-03-0290; Draft Report of Audit
          on the Management of the Technical Assistance Team (TAT)
          Services Supplied by Roy r. Weston, Inc.

TO:       P. Ronald Gandplfo
          Divisional Inspector General for Aud

FROM:     Henry L. Longest II, Director
          Office of Emergency and Remedial

     Attached are OERR's comments on the draft audit report.  We
agree with many of your conclusions and recommendations.  In fact,
many of these findings were identified in a 1987 Headquarters
review of Region Ill's management of the TAT contract.  A copy of
the report, dated July 8, 1988, resulting from that review  is
attached.  The report contains suggested areas for improvement in
Region Ill's management of the TAT contract.

     There is still an area where we have a major disagreement
with your finding.  We do not believe that TAT professional level
staff are doing inappropriate administrative-type worX.  We
believe the administrative support provided by the TAT  for  the
Removal Program requires professional, technical skills to
perform.  Our detailed comments are attached.

     If there are any questions regarding any of the attached
comments, please contact Patricia Hawkins of my staff at
FTS 382-2458.

Attachments

cc:  Steve Wassersug, Region ill
     Sallyanne Harper, PM-214F
     John Comstock, OS-200
     Tim Fields, OS-210
                                 66

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                                              APPENDIX B
                                              Page 2 of 7
                                     ATION Ol
 Page 12 — 'Headquarters PO verified that duties such as file
 organizing are outside  the scope of the contract.  The PO further
 explained that time  should be devoted to preparing OSC reports or
 similar essential tasks where there is a lack of removal
 activity."
 OERR RESPONSE:
 The Project Officer's statement was misunderstood.   Administrative
 duties such as file management  are an integral  part of helping the
 OSC manage the removal and  an essential  component of managing the ~
 administrative record.  The PO  did not mean  to  imply that after  '•'"
 on-scene  support of the removal action,  the  OSC report is       ,
 necessarily the highest priority action.  Many  of the activities.
 cited  in  the audit could, under certain  circumstances, be more
 important at that time than finishing an OSC report.
OIG COMMENT:
Page  13 — "The RA should:     (1) Discontinue the use of
professional level contractor personnel to perform administrative
duties.*
OERR RESPONSE:
TAT professional staff are not being asked or expected to do
administrative/clerical work.  Many tasks which were construed by
your auditors to be "administrative/clerical" tasks require
professional, technical skills and background to complete.  The
preparation of fact sheets, for example, requires technical
expertise in analysis of removal data.  In addition, these kinds
of activities are often directly linked to technical work
performed by TAT, such as preparation of chain-of-custody
paperwork and on-site documentation, which must be completed
immediately and concurrently with the technical work.
OIG COMMENT:
Page 13 — »The HA should:     (2) Take appropriate action to
utilize these personnel to  perform essential tasks requiring the
expertise of the professional level staff in accordance with the
contract requirements."
                                67

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       •£ 1C= AT r=_
APPENDIX B
Page 3 of 7
OERR RESPONSE:

We believe TXT professional  level staff  are generally beino  used
to the best advantage by the Region.  The  fait  that  OSC rSportl
           *?,COI'plSt!d i]? a timely  fa«M°n does  not necessarily
       rhl^r JI%b?in9 inWr°Prl*«ly assigned,   in the first
       the OSC report usually must be put  together by a senior TAT
       i^olved in the response.  This TAT person may be aSsigned
to other high priority responses which could cause a delay in the
IS?™'  f^01*1*' °sc "Ports are not always the highest priority
action.  For example, organizing files and establishing the
administrative record, which both take technical  expertise,  may
taJce precedence over closing out a completed removal actioA  and
actually be prerequisite to  finalising the OSC's  after action


2-  CONTRACTOR MONITOR TNG NEEDS
01 G COMMENT:

Page 19 — »3. Conduct Regional contractor office reviews  as
required by EPA guidance."

OERR RESPONSE:

No contractor office reviews are required.  The TAT Users' Manual
suggests thai such reviews may be helpful and describes one
approach for conducting them,  However, as the disclaimer  in the
Manual states, the Manual is guidance and not procedures which are
mandatory.

01 G COMMENT:

Page 20 ~ -i. Direct the ERD Project Officer to require the
contractor to provide accurate management reports."

OERR RESPOSSE:

The discrepancy cited in the OlG's report between the Monthly
Status Report (MSR) and the Financial Management Report (FMR) has
been brought to the attention of the contractor.  ERD win discuss
this discrepancy with the DPO and the contractor to enable Greater
accuracy and consistency between the MSR and FMR.

DIG COMMENT:

Page 20 — "2. Review the contractor's travel expenses for all
Regions to ensure they comply with the requirements of the Federal
Travel Regulations.  Action should be taken to recover any over
charges fro* the contractor."
                              - 2 -
                               68

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                                               APPENDIX B
                                               Page 4 of 7
  OERfi COMMENT:
  The Financial  Analysis Section of PCMD recently completed an on-
  site review of weston's Contract Number 68-01-7367.   The reviev
  included various contractor accounting and financial  records,
  expense  reports, timesheets,  purchasing system procedures,  job
  cost ledgers,  general  travel  policies,  subcontract policies  and
  procedures and the billing  system procedures.   The report
  indicates that in some instances,  the  contractor  is not  billing
  the Government for travel expenses in  accordance  with the terms
  and conditions of the  contract,   we  are presently in  the  process
  of  requiring the contractor to make  adjustments to the amounts
  billed to the  Government for  travel  expenses.
 OIG COMMENT:
 Page 20 — '3.  Ensure that sufficient documentation is available
 for all Regions to enable the DPO to verify the accuracy of the
 contractor's invoices.  Consider modifying Section G of the
 contract to require additional supporting documentation to enable
 the DPO to verify invoice costs."

 OERR RESPONSE:

 OERR's Contracts Operations,  Review, and Assessment Staff is
 presently reviewing the invoice procedures of the TAT and other
 contracts.   Their goal is to  identify some better mechanism for
 DPOa to verify  reasonableness of contractor vouchered costs.

 OIG COMMENT:



 OIG COMMENT:


 Page 25  —  •
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                                             APPENDIX B
                                             Page 5 of i
                                                                   1
4.  TECHNICAL DIRECTION NEEDS IMPROVEMENT

OIG Comment:

Page 31 — •!.  Appointing a full-time DPO to properly administer
the contract. "

OERR RESPONSE;

We agree.

OIG COMMENT

Page 31 — "2,  Directing the DPO to follow the technical direction
guidelines stipulated in the contract and the Users' Manual,  This
would assist  in determining if work is properly directed, fully
documented, and whether the contractor is performing efficiently."

OERR RESPONSE:

As stated in  earlier parts of these comments, the TAT Users*
Manual is guidance to help the DPO, not mandatory procedures which
must be followed.

OIG COMMENT:

Page 31 — "3.  Requesting Headquarters approval regardino the use
of contractor to prepare TDDs and the use of the TAR."

OERR RESPONSE:

The DPO can develop other internal management tools and systems
to assist in  managing the requirements of the contract.

5.  IMPROVED  EVALUATION PROCEDURES NEEDED

OIG COMMENT:

Page 36 — •!.  Ensure that evaluations are properly supported to
provide substantive comments which substantiate the ratings
given."

OERR RESPONSE:

Again, as stated in our previous comments to the OIG report, we
agree that evaluations should bo properly supported and provide
comments to support the ratings.  ERD's Contract Management Review
report dated  July 6. 1988, also recommends that Part II of the FOR
should be more detailed to explain and justify ratings given,  in M
                              -  4  -
                                70

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                                                 APPEN'DIX B
                                                 Page 6 of 7
  addition to the FOR
                                   ov*r
  OIG COMMENT!
                     a
 OERR
contractor
           ,„
OERR

                                              based on


                                                to
                                                            review
                                                            the
                                                              *



                               -  5  -

                                71

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                                             ,-vr -';_., J 1 .\ o

                                             Page 7 of 7
 7-  PRQCSDURES FOR  SPECIAL  ppn.Tf[rT,g  SHOULD BE

 DIG COMMENT:
 Page  43 -- »1. Direct  the DPO to  issue  TDDs  for special  projects
 which satisfy the criteria as defined by  the contract  and User"
OERR RESPONSE:

AS mentioned in the  finding, the Users' Manual  does ..provide a list

Sot'?l3iS II !SCiaJ pro'ects' but *180  8tat«*  thePservI«t Ire
not limited to these items,  with regard to  the use  of  special
projects for Title III, Headquarters has issued guidance  to the
Region in a- memo dated April l, 1988, stating that the  TAT  could
no longer provide Title in. support.  Prior  to  this  guidance  the
Region interpreted that these services were  not routinely
available from TAT and therefore appropriate under special
projects. The Project Officer win provide explanations to  the
DPOS concerning special project services as  intended under  the TAT
OIG COMMENT:

Page 43 — "2. Ensure that the contractor does not proceed with
work under a special project until a TDD is  issued and all
required approvals are obtained."

OERR RESPONSE:

Based on discussions with the DPO, the proper approvals have been
obtained and this has been communicated by Region III to the
auditors.   In addition, the DPO has informal deliberations during
which the OSC and DPO discuss contracting options before selecting
special projects.                                       "         *
                                6 -

                                72

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                                                       APPENDIX  C
                       REPORT DISTRIBUTION
Recipient
Office of the Inspector General

   Inspector General (A-109)

Region III

   Regional Administrator (3RAOO)
   Director, Hazardous Waste Management Division (3HWOO)
   Audit Followup Coordinator (3PM62)
   Office of Public Affairs (3PAOO)

Headquarters
   Office
   Director
       of Emergency and Remedial Response (WH-548)
Director, Financial Management Division (PM-226)
Comptroller (PM-225)
Agency Followup Official (PM-225)
  Attention:  Director, Resource Management Division
Associate Administrator for Regional Operations (A-101)
Office of Congressional Liaison (A-103)
Office of Public Affairs (A-107)
                                73

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