United States
Environmental Protection
Agency
Administration And
Resources Management
(H3304)
EPA202-R-92-002
October 1992
Management's
Semiannual Report
To The Congress
On Audits
April 1,1992
through September 30,1992
_?**
iv*
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CPA-,
3.0.2
K.
UNITED STATES ENVIRONMENTAL PROTECTION AGENCY
MANAGEMENT'S SEMIANNUAL REPORT
TO THE CONGRESS
ON AUDITS
FOR THE PERIOD
APRIL 1, 1992 THROUGH SEPTEMBER 30, 1992
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CONTENTS
Foreword
Contents
Executive Summary
Section 1
Management Initiatives and Accomplishments
Page
Section 2
Final Action on Audit Reports With
Disallowed Costs
Final Action On Audit Reports with Recom-
mendations That Funds Be Put To Better Use,
Agreed To In A Management Decision
8
Section 3
Audit Reports With A Management Decision But
Final Action Not Taken After One Year
Audits Under Appeal Or Where A Legislative
Solution is Sought
16
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FOREWORD
This semiannual report on audits is submitted by EPA management in
response to the requirements of the Inspector General Act Amendments of 1988.
The report reflects a close cooperative effort by the Office of the Inspector General
and EPA management on all aspects of the audit management process, and on the
joint processes necessary to develop this report and related information required
for the report of the Office of the Inspector General.
Management's report has three sections.
• The first section outlines significant management initiatives
undertaken to ensure a comprehensive and rigorous audit
management program in EPA,
• The second section contains the statistical tables required by Section
5(b){2) and 5(b)(3) of the Inspector General Act of 1978 as amended.
The tables summarize:
Final Action On Audit Reports With Disallowed Costs; and
Final Action On Audit Reports With Recommendations That
Funds Be Put To Better Use, Agreed To In A Management
Decision.
• The third section contains the information required by Section 5{bM4)
of the Inspector General Act of 1978 as amended. Information is
provided on:
Audit Reports With A Management Decision But Final Action
Not Taken After One Year; and
Audits Under Appeal Or Where A Legislative Solution Is Sought.
To assist the Office of Management and Budget in their assessment of the
revised reporting requirements mandated by the IG Act Amendments of 1988, EPA
has identified the differences in data between the IG and Management reports and
has taken steps to reconcile those differences.
I want to take this opportunity to express my thanks to John C. Martin,
EPA's Inspector General, to his staff, to the many EPA managers and Audit Follow-
up Coordinators throughout the Agency, and to my own staff, especially the
Resource Management Division of the Office of the Comptroller, who contributed
to the preparation of this report.
Christian R. Holmes
Assistant Administrator
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EXECUTIVE SUMMARY
The United States Environmental Protection Agency (EPA) invests significant
time and money in audits. Senior management is committed to ensuring that EPA
managers take full advantage of this commitment and the benefits that are returned
from this investment.
Audits help managers to improve their programs and make most effective use
of the resources available to them. It is within this context that EPA approaches its
responsibilities for the integrity of its environmental programs and the administrative
systems that it establishes to manage those programs for the public good.
Highlights of the information reported on the following pages in response to the
requirements of the Inspector General Act Amendments of 1988 include the
following:
• During the 6-month period, April 1, 1992 through September 30, 1992, EPA
completed final action on 170 audits. Of these, there were 109 financial
audits with $17,551,447 disallowed costs recovered.
• EPA also completed final corrective action on 61 performance and contract
audits resulting in $225,324 of funds put to better use. (This occurs mostly in
the auditing of pre-award contract proposals).
• We had 53 audit reports where management issued its final decisions but
follow-up corrective actions were incomplete after one year. The reasons that
actions were incomplete are stated in the report. Final action has been
completed on 4 of these audits since the end of the reporting period.
• 104 audits are the subject of a formal administrative appeal.
• The ending balance of the previous report has been adjusted to reflect
corrected data for 24 audits with $2,756,758 in disallowed costs and $10,285
in funds put to better use (see tables on pages 7 and 8).
EPA top management is directly and personally involved in EPA's audit
management process and considers it to be a significant management priority. We
view the auditing process of the Office of the Inspector General as an integral part of
management's commitment to protect EPA from fraud, waste and mismanagement.
The efficiency and effectiveness of the Agency's audit management and follow-up
process is a key concern of the Agency's Senior Council on Management Controls,
the Accountable Officials Network, and the newly established Quality Action Team
on Audit Follow-up.
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MANAGEMENT INITIATIVES AND ACCOMPLISHMENTS
Ensuring a quick and effective Agency response to Office of the Inspector
General findings of waste, fraud and abuse is the goal of EPA's audit follow-up
program. EPA continues to make substantial progress to attain this goal, challenging
its managers to make Audit Follow-up a high priority and become personally involved
in the early identification of issues and their timely resolution.
Highlighted below are results of recent efforts, as well as future initiatives
underway in EPA which will further strengthen audit management practices
throughout the agency.
RECENT ACCOMPLISHMENTS
EPA has implemented an aggressive approach to improve its audit follow-up
program. In the past six months we have:
• implemented a quality assurance program to ensure the integrity of the data
included in the semiannual report to Congress. As part of this quality
assurance program, OARM has conducted on-site reviews in one Headquarters
office and 2 regional offices. These reviews are designed to test the validity of
the data that is used to prepare the semiannual reports, provide EPA managers
with a snapshot of the strengths and weaknesses of their audit follow-up
programs and recommend specific actions for improvement.
• issued a Quality Assurance Manual to standardize audit follow-up practices and
to ensure that the data contained in EPA's audit tracking system are complete,
accurate and up-to-date. The manual provides procedures, worksheets and
checklists to help organize and structure the critical tasks of data collection and
certification.
• created a high-ranking Accountable Officials' Network to assure accountability
for material weakness follow-up, including audit management. The AO
network is a cadre of highly respected senior managers which meets monthly
to be the early warning system and creative problem solvers for correcting
material weaknesses.
• developed the Agency Report on Significant Audits that pinpoints the 30 most
sensitive and highly visible audits underway, as well as those in resolution and
follow-up stages. This monthly report is distributed to the top program
managers throughout the Agency and asks them to develop strategies for
bringing the issues to resolution.
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• established a Quality Action Team (QAT) on Audit Follow-up, in conjunction
with the Inspector General, to speedup, streamline and strengthen the
Agency's Audit Follow-up program.
• established procedures to reconcile discrepancies in audit resolution data as
reported in the Office of Inspector General's Audit Tracking System and
Management's Audit Tracking System.
• continued to sponsor quarterly meetings of the Agency's Senior Council on
Management Controls. The council continues to play a key role in
management integrity activities, providing top level operational and policy
guidance to our internal control and audit follow-up programs.
FUTURE INITIATIVES
EPA will continue to strengthen its audit follow-up program by instituting
several new initiatives. In the next six months we will:
• issue a new version of MATS, the agency's system for tracking audit follow-up
activity. The new release is based on suggestions from the users, and will
expand reporting capabilities and facilitate the electronic transfer of data from
regional offices to headquarters. An agency-wide training session on this new
MATS version will be provided to the audit follow-up community in December
1992.
• implement the results of the Audit Follow-up QAT. The outcomes of the QAT
are expected to significantly change EPA's audit follow-up program. For
example, a revision of EPA Order 2750, the agency's directive for audit
management, is an action item to be examined by the team.
• continue on-site visits in regional and headquarters offices. Reviews are
scheduled for each regional and headquarters office.
As illustrated by these initiatives, our efforts to strengthen the audit
management program have been extensive and far-reaching. It is the Agency's goal
to meet the challenges set forth in these initiatives and make its audit management
program a model for government-wide use.
6
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EPA MANAGEMENT REPORT ON FINAL ACTIONS
ON AUDITS WITH DISALLOWED COSTS
FOR THE SIX-MONTH PERIOD (4/1/92 - 9/30/92)
Number of
Audits
Disallowed
Costs
A. Balance reported at the end of previous period.
B. Adjustments to the balance of the previous report.1
C. Audit reports with management decisions on which the
final action had not been taken at the beginning of the
period.
D. Audit reports on which management decisions were made
during the period.
E. Total audit reports pending final action during the period.
F. Audit reports on which final action was taken during the
period.
1. Recoveries
a) Offsets
b) Collections
c) Value of Property
d) Other
2. Write-Offs
3. Total 1 and 2
G. Audit reports needing final action at the end of the period
(subtract F from E).
248 $87,716,091
20 2,756,758
228 90,472,849
153 46,673,797
381 137,146,646
109 17,551,447
13,816,580
1,966,522
0
470,288
1,298,057
17,551,447
272 119,595,199
1 Breakdown of adjustments to the beginning balance from previous reporting period:
• The ending balance increased after audits were adjusted to reflect actual
decision dates occurring in a previous reporting period.
* The ending balance decreased after audits were adjusted to reflect finaf
action dates occurring in a previous reporting period.
* The ending balance decreased when disallowed costs for 11 audits were
corrected in a previous reporting period.
3 6,187,075
-23 -4,816,076
1,386,759
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EPA MANAGEMENT REPORT ON FINAL ACTIONS ON AUDITS
WITH RECOMMENDATIONS THAT FUNDS BE PUT TO BETTER USE
AGREED TO IN A MANAGEMENT DECISION
FOR THE SIX-MONTH PERIOD (4/1/92 - 9/30/92)
Number of
Audits Dollar Value
A. Balance reported at the end of previous period.
B. Adjustments to the balance of the previous report.1
44 $ 4,272,877
10.285
C. Audit reports with management decisions 9n which the
final action had not been taken at the beginning of the
period.
40 $4,283,162
D. Audit reports on which management decisions were made
during the period.
72 $1,256,679
E. Total audit reports pending final action during the period.
112 5,539,841
F. Audit reports on which final action was taken during the
period.
1. Value of recommendations that were actually completed
2. Value of recommendations that management decided
should not or could not be completed
3. Total 1 and 2
G. Audit reports needing final action at the end of the period
(subtract F from E).
61
57
225,324
28,567
253,891
5,285,950
1 Breakdown of adjustments to the beginning balance from previous reporting period:
• The ending balance decreased after audits were adjusted to reflect final
action dates occurring in a previous reporting period.
• The ending balance increased when final action amount for one audit was
corrected in a previous reporting period.
-4
O
10,285
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Environmental Protection Agency
AUDITS WITH MANAGEMENT DECISIONS BUT NO FINAL ACTION AFTER 1 YEAR
(Amounts Shown Are Drawn From Management Decisions)
Audit
Number
Title
Report
Date
Better Use
Amount
Disallowed
Cost Amount
0100099 ELKTON MAYOR AND COMM MD 01/04/90 0 186.632
This accounts receivable was forwarded to the Agency claims officer in February 1992. Additional
collection action will be taken, pending a decision by the claims officer. The region anticipates taking
final action immediately after accounts receivable is collected.
0100206 USER CHARGE SYSTEM 03/28/90 0 0
One corrective action, the development of user charge guidance, is still pending. Anticipated final
action date is end of FY 93.
0100207 A/R COST RECOVERY 03/28/90 0 0
Most corrective actions associated with this audit are completed. A task force has been established
to ensure that regions have interoffice procedures that record and manage current accounts receivable.
Anticipated final action date is June 1993.
0100225 KAREN JOHNSON ASSOCIATES MD 03/28/90 0 58,860
The contract is in close-out status as of August 24, 1992. The Agency owes Karen Johnson
Associates a minimum of $144,855. Because the contractor is bankrupt, the Office of General
Counsel (OGC) is determining appropriate course of action. Final action is anticipated once guidance
from OGC is issued and negotiations with settlement attorney are concluded.
0100226 KAREN JOHNSON ASSOCIATES MD 03/28/90 0 663,664
The contract is in close-out status as of August 24, 1992. The Agency owes Karen Johnson
Associates a minimum of $144,855. Because the contractor is bankrupt the Office of General
Counsel (OGC) is determining appropriate course of action. Final action is anticipated once guidance
from OGC is issued and negotiations with settlement attorney are concluded.
0100230 OVERSIGHT OF POST-SETTLEMENT 03/29/90 0 0
Progress has been made on outstanding items. Draft OIG foljow-up review issued on August 5, 1992
includes findings not fully closed in this audit. Region will continue corrective actions on these
findings. Target date for closure is by the end of FY 93.
0100232 AMHERSTNY 03/30/90 0 137.004
Final action on this audit was delayed by an appeal of the final decision letter by the grantee. The
appeal decision was issued on March 12, 1992. Region anticipates taking final action immediately
after accounts receivable is collected.
0100482 SECTION 301 H MARINE WAIVERS 09/18/90 0 0
St. Thomas quality action plan and final St. Croix outfall feasibility study expected in FY 93. Region
is awaiting decision on Mayaguez evidentiary hearing request from Headquarters. This revised
guidance is expected by the end of FY 93 . Full compliance estimated by the end of FY 95.
J
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Audit
Number
Title
Report
Date
Better Use
Amount
Disallowed
Cost Amount
0100491
SPCC PROGRAM
09/24/90
Milestones continue to be delayed due to internal negotiations between the Office of Water and the
Office of Solid Waste and Emergency Response over legislative authorizations. Final action is
anticipated by March FY 93.
0100492
SUPERFUND DBL & PIS FY 89 DC
09/24/90
Corrective actions agreed to in the management decision are being completed. The last corrective
action is planned to be completed in June 1994.
0100508
LEAD IN DRINKING WATER
09/28/90
Most actions have been completed. Potential legislative changes and anticipated regulations
necessitate strategy adjustment. Anticipate final action by March 93.
0200001
SULTANA COMM SER DIST CA
11/22/89
39,013
The final determination letter indicated that a balance of $31,391 was owed to EPA. The grantee
requested a waiver of debt collection due to financial hardship. The request was forwarded to
Financial Reports and Analysis Branch who forwarded the Region's request to the Office of General
Counsel. On September 30, 1992 Region Financial Management Officer sent queries to FRAB on the
status of the request to waive debt collection and close this audit. Final action anticipated by March
1993.
0200007
BRUCI MS
05/07/90
103.524
The grantee appealed this decision on November 2, 1990. The Region Administrator (RA) disputes
decision letter was issued on October 6, 1992. The region is taking collection action on the balance
due EPA of $41,261. The region anticipates final action by the end of first quarter FY 93.
0200008
BERKELEY CO WSASC
05/11/90
56.102
The grantee disputed final decision on March 31, 1992. Its appeal was not successful and the grantee
owes EPA $56,102 as stated plus 8.0 percent interest beginning February 27, 1991 through March
31, 1992. Awaiting collection of outstanding debt.
0200009
OMEGA GA
06/29/90
19.436
The grantee appealed this decision on October 3, 1990. A disputes decision letter was issued on
September 16, 1992 which reinstated $5,119 to write-offs. Region anticipates taking final action
immediately after accounts receivable is collected.
0300008
MONTGOMERY CO SD 2 KY
11/02/89
91.235
The grantee appealed the decision on July 23, 1990. The RA disputes decision letter was issued on
October 6, 1992. As a result, the accounts receivable changed from $79,333 to $5,786 with
$73,547 being written off. Region has initiated collection of reduced account receivable of $5,786.
Final action anticipated by end 1st quarter FY 93.
10
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Audit Title Report Better Use Disallowed
Number Date Amount Cost Amount
0300020 TAPS NM 01/19/90 0 119.256
The assistance disputes decision issued by regional counsel on December 21, 1991 reduced disallowed
costs to $119,256. The grantee paid full amount, but finance took out interest first, leaving Taos with
a balance of $15,704. Delinquent notice sent to grantee on September 29, 1992.
0300023 RIEDEL ENVIRONMENTAL SERV OR 02/01/90 0 0
The contract has not been awarded as of September 30, 1992. Negotiations are still pending. Final
action is anticipated once contract is awarded.
0300063 VENTURA REG SAN DIST CA 06/20/90 0 788,161
On February 19, 1991, EPA issued a final determination letter that deferred $1,027,068 which is
linked to the resolution of the 2/3 rule in the Eastern Municipal District's audit. The Office of Water
and the State of California should be able to resolve the acceptability of the 2/3 policy by March 1993.
Final action should occur by March 1993.
0300081 LEXINGTON KY 08/15/90 0 27.048
Grantee appealed the decision on January 22, 1991. The RA disputes decision letter was issued on
September 14, 1992 which upheld the original decision. Region has initiated collection action, and
final action is anticipated by end of 1st quarter FY 93.
0300097 SAN FRANCISCO. C&C HI 09/28/90 0 0
As of October 28, 1992, in lieu of an adjustment to a future payment request, the region's financial
management officer has determined that collection of the balance is appropriate. The project is nearly
complete and no payment requests have been forwarded since prior to mid-1991. The dunning letter
is expected to be issued before the end of December 1992.
0300098 SOUTH BAY MULTI-SITE CA 09/28/90 0 0
The state water resources control board accepted the final determination letter on November 6, 1991.
A corrective action plan is being monitored. Chief among these actions is approval of indirect cost
rates (ICRs) for FY 86 and FY 87 by the Procurement and Contracts Management Division. Upon
approval of the ICRs, the corrective action plan will be complete. Final action is anticipated by March
1993.
0400009 NIAGARA FALLS FOLLOWUP NY 03/22/90 0 0
Region 2 and New York State recently reached agreement on various complex issues related to a
judicial consent order on this matter. As a result of these agreements, New York State is planning to
issue a proposed permit in the near future which, when finalized, will close the outstanding issues.
0400018 OIL AND GAS WASTES 06/14/90 0 0
Several actions have been completed. Various future corrective actions are scheduled. Final action
on last commitment (promulgation of coastal oil and gas effluent guideline) scheduled for 1996 as
stipulated in a court order.
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Audit
Number
Title
Report
Date
Better Use
Amount
Disallowed
Cost Amount
0400033
EARLY WARNING - COMPOSTING PR 09/18/90
The Puerto Rico Aqueduct Sewer Authority (PRASA) completed design of new structure on October
29, 1992. Demolition of old structure pending contract execution. Construction of new structure
scheduled to start in March 1993. PRASA formal request to amend grant project schedule anticipated
November 1992.
0400036
COST RECOVERY FOLLOWUP
09/24/90
Most corrective actions for this audit have been executed; however, final action cannot be completed
until the pilot projects are implemented. As of September 30, 1992 the pilot has not been
implemented due to the need to issue procedures in the Federal Register and the need for interagency
agreements.
0500293
TRUST TERR OF THE PAC ISP MP
12/12/89
7.994
The Trust Territory of the Pacific Islands' Office of Transition has been closed because all of the island
governments have established their own political associations with the US except Palau. On October
14, 1992, Region 9 FMO approved a write-off and closed the accounts receivable because the debtor
agency no longer exists.
0501025
WEST VIRGINIA STATE OF WV
07/13/90
The grantee's implementation of some of the recommendations has been delayed due to the state's
ongoing conversion to a new accounting system. Delay also partially caused by reorganization of the
state commission. Final action should be completed by August 1, 1993.
0501163
NEBRASKA DEPT OF ENV.COIMTROL 08/28/90
5.628
On September 30, 1992, the RA decision on the disputed costs reaffirmed the management decision.
An accounts receivable has been established and collection letters have been sent. Currently awaiting
collection action.
1100032
NUS CORPORATION MD
10/22/90
2.792
Because of complex issues involved in this contract, the contracting officer is still working on the
close-out of this audit. Final action is anticipated by March 1993.
1100055
ECOLOGY AND ENVIRONMENT NY
11/01/90
259.846
A delay in receiving additional documentation from the contractor supporting questioned costs resulted
in final action being delayed. The final settlement was received and final action was taken on October
5, 1992.
1100148
PESTICIDE CONSOLIDATED AUDIT
03/26/91
The slippage in final action from July 1992 to January 1993 was due to delays in finalizing the
questionnaire used to collect the data. The formulation of the survey instrument was more complex
and took longer than originally planned. Final action is anticipated by January 1993.
12
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Audit Title Report Better Use Disallowed
Number Date Amount Cost Amount
1100153 IFMS: PROJECT MANAGEMENT 03/29/91 0 0
The corrective action plan was designed to formalize and strengthen the Integrated Financial
Management System's project management function. The Agency still needs to promulgate revised
guidance regarding the decision process for major system revisions. Final action is anticipated by
December 31, 1992.
1100179 CAMP DRESSER AND MCGEE MA 04/18/91 0 37.635
A delay in receiving additional documentation from the contractor supporting questioned costs resulted
in final action being delayed. The final settlement was received and final action was taken on October
5, 1992.
1200001 COAL RIVER SPD WVA 10/22/90 0 80,282
The Regional Administrator decision on this appeal was issued on September 29, 1992. The Region
has initiated collection action. Final action is anticipated by end of FY 93.
1300013 OHM REM ERCS1 FY 85/86 10/26/90 0 139.082^""
Contracting Officer negotiated costs for January 1985 through September 1988. On September 5,
1992, partial payment had been recovered. Final action is anticipated by December 1992.
1300038 METRO ST LOIS SEWER DISTRICT 02/28/91 0 1.239.757"~"
As of September 30, 1992, Region is currently involved in a reconsideration of the Disputes Decision
Officer's conclusion. Reconsideration decision is drafted and Region anticipates issuance by November
30,1992.
1300055 SAN FRANCISCO. C&C WST 03/29/91 0 1,538.124"~<
As of September 28, 1992, in lieu of an adjustment to a future payment request, the region 9 financial
management officer has determined that collection of the balance is appropriate. The project is nearly
complete and no payment requests have been forwarded since prior to mid-1991. The dunning letter
is expected to be issued before the end of December 1992.
1300058 GARYSD IN 03/29/91 0 104.593"""
A consent decree gives grantee until 1994 to comply. The region is referring the accounts receivable
to the collections officer for resolution.
1300059 COLUMBUS OH 04/02/91 0 188.634
The grantee was faxed a receivable notice on May 3, 1992, and has not responded. It was referred
to headquarters for further collection efforts on September 1992. ;
1400000 EARLY WARNING • COMPOSTING PR 10/17/90 0 0
The Puerto Rico Aqueduct Sewer Authority (PRASA) executed contract for operations in February
1992. Initiation of operations was May 1992. PRASA formal request to amend grant project schedule
anticipated November 1992. Project certification scheduled for May 1993.
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Audit
Number
Title
Report
Date
Better Use
Amount
Disallowed
Cost Amount
4000836
ENV MGT CORP (UTICA) Ml
03/30/84
110.106
US Attorney's Office is negotiating a repayment plan with Enmanco. Quarterly payments received;
expect final action in four years.
7100987
REGION II - VIRGIN IS
09/30/87
Region 2 continues to monitor and provide technical assistance for required corrective actions,
including on-site reviews as recent as September 1992. Some progress has been made to correct
deficiencies but significant system deficiencies remain and are not expected to be corrected until FY
95.
8000779
ACCOUNTS RECEIVABLE
03/17/88
The accounts receivable task force has in the past and is currently performing accounts receivable
reviews at various regions. After review of all the regions, the task force will conduct followup
reviews. The expected completion date is June 1993.
9100165 ESPANOLA NM
01/23/89
5.628
Assistance disputes decision issued by regional counsel on June 1, 1992. Revised bill for collection
issued to grantee on June 5, 1992. Delinquent notice sent to grantee on September 29, 1992.
9100273
MC MECHEN CITY OF WV
05/08/89
0
60.635
RA decision of June 28, 1991 was appealed to Headquarters. Headquarters denied appeal on June
23, 1992. Account receivable has been reactivated. As of September 30, 1992, the grantee had not
paid amount due to EPA.
9100290
KISKI VALLEY WTR POLLUTION PA 05/24/89
86.111
The grantee appealed the final decision letter on October 30,1989. An RA decision on the appeal was
issued on September 18, 1992. EPA collected amount due from the grantee on November 6, 1992,
completing final action for this audit.
9100375
BOOZ ALLEN & HAMILTON MD
07/19/89
2.110
The contractor has not yet submitted a contract completion form preventing the close out process to
begin. Management will decide what steps will be taken to initiate contract close out. Final action
is anticipated by March 1993.
9100446
REGION IX HAWAII HI
08/29/89
Corrective action plan target date of September 30, 1992 exceeded due to substantial state budget
cuts. State has not been able to recommit to new target date. Based on recent, detailed review of
current monitoring program, existing implementation plan is acceptable.
9100467
CHESAPEAKE BAY
09/11/89
EPA's final rule-making package was submitted in March of 1992 to the Office of Management and
Budget. Region plans to proceed with publication of toxics rules by December 21, 1992.
14
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Audit
Number
Title
Report
Date
Better Use
Amount
Disallowed
Cost Amount
9300054
CANTON MS
05/24/89
229,654
Grantee appealed decision on September 27, 1989. The RA disputes decision letter was issued on
September 29, 1992. Region anticipates taking final action immediately after accounts receivable is
collected.
9300060
FT PIERCE UTILITIES AUTH FL
06/14/89
1,445.214
Grantee appealed decision on April 19, 1990. The RA disputes decision letter was issued on
September 4, 1992. Region anticipates taking final action immediately after accounts receivable is
collected.
9300068 JACKSONVILLE FL
07/14/90
867.867
Grantee appealed decision on April 18, 1990. The RA disputes decision letter was issued on
September 24, 1992. $816,326 entered in write offs. Region anticipates taking final action
immediately after accounts receivable is collected.
15
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AUDITS UNDER APPEAL OR LEGISLATIVE SOLUTION SOUGHT
FOR THE SIX-MONTH PERIOD (4/01/92 - 9/30/92)
Under Administrative Appeal
Under Judicial Appeal
Legislative Solution Being Sought
104
0
0
104
16
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