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      OFR Or: OF 1 NSPECTOR GEN FLRAI,
                         ^
Audit Report
         Response Action Contracts:
         Structure and Administration
         Need Improvement
         Report No. 2005-P-00001
         December 6, 2004

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Report Contributors:
Stephen Burbank
Heather Layne
Denton Stafford
Charles Watts
Myra Mackall
Michael Petscavage
Abbreviations

CPAF        Cost Plus Award Fee
EPA         Environmental Protection Agency
FAR         Federal Acquisition Regulation
ID/IQ        Indefinite Delivery/Indefinite Quantity
LoE         Level-of-Effort
NIH CPS     National Institutes of Health Contractor Performance System
0AM        Office of Acquisition Management
OARM       Office of Administration and Resources Management
OIG         Office of Inspector General
OSRTI       Office of Superfund Remediation and Technology Innovation
OSWER      Office of S olid Waste and Emergency Response
PBSA        Performance-Based Service Acquisition
RAC         Response Action Contract
RACMIS     Remedial Action Contract Management Information System
USACE      U.S. Army Corps of Engineers

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U.S. Environmental Protection Agency
Office of Inspector General

At   a   Glance
                                                                                              2005-P-00001
                                                                                           December 6, 2004
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                Response Action Contracts: Structure and Administration Need Improvement
                 What We Found
                EPA can improve the structure of RACs to better protect the Government's
                interests. Current RACs, which are Cost Plus Award Fee Level of Effort
                contracts, assign to EPA a disproportionate share of the risk of cost overruns;
                expose EPA to the risk of loss of funds through litigation; limit competition; and
                forego potential cost savings associated with other approaches to contracting, such
                as Performance-Based Service Acquisition.

                EPA regions do not consistently document the rationale used to decide what
                procurement option to utilize for Superfimd cleanup activities as required by
                established policy. Further, EPA does not have a process to measure and
                disseminate information on the U.S. Army Corps of Engineers' past performance
                in support of EPA.

                The Agency has measures in place to assess contractor performance at the work
                assignment level. However, evaluations at the contract level were not being
                documented timely and consistently, as required, because they were not given the
                necessary priority. Not consistently documenting evaluations in a timely manner
                does not permit EPA and other Federal agencies to consider contractors' past
                performance and could be detrimental to contractors who have performed well.

                Contract managers have, or can obtain, the information needed to evaluate results
                and make decisions, but the information in the national automated database is not
                always readily available. The Remedial Action Contract Management
                Information System is underutilized by regional staff, and the system does not
                collect national data as originally intended.  As a result, EPA is expending
                approximately $1.5 million a year on a system that is not being fully utilized.
                 What We Recommend
                We recommend that the Office of Solid Waste and Emergency Response, in
                coordination with the Office of Administration and Resources Management,
                develop and implement a plan with milestones that will increase the use of
                different contract types, require regional staff to document the rationale for all
                source selection decisions, develop a method for holding Contracting Officers
                accountable for conducting past performance evaluations timely and accurately,
                and conduct a cost benefit analysis  to determine whether the Remedial Action
                Contract Management Information  System should be retained.

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                     UNITED STATES ENVIRONMENTAL PROTECTION AGENCY
                                   WASHINGTON, D.C. 20460
                                                                          OFFICE OF
                                                                       INSPECTOR GENERAL
                                  December 6,2004
MEMORANDUM
SUBJECT:   Response Action Contracts: Structure and Administration
             Need Improvement
             Report No. 2005-P-00001

FROM:      Robert Mitchell, Director for Contract Audits \Signed\
             Office of Inspector General (242IT)

TO:          Thomas P. Dunne, Acting Assistant Administrator
             Office of Solid Waste and Emergency Response (510 IT)

             David J. O'Connor, Acting Assistant Administrator
             Office of Administration and Resources Management (3101 A)

This is our final report on the subject audit conducted by the Office of Inspector General (OIG)
of the U.S. Environmental Protection Agency (EPA). This report contains findings that describe
problems the OIG has identified and corrective actions the OIG recommends. This audit report
represents the opinion of the OIG and the findings contained in this report do not necessarily
represent the final EPA position.  Final determinations on matters in this audit report will be
made by EPA managers in accordance with established audit resolution procedures.

Action Required

In accordance with EPA Manual 2750, the Acting Assistant Administrator for the Office of Solid
Waste and Emergency Response, as the designated Action Official, is required to provide a
written response to the report within 90 calendar days of the report date. The Action Official
should include a corrective action plan for agreed upon actions, including  milestones dates.

If you or your staff have any questions, please contact me at Mi tchell. Robert;giepa. go v.  or
Stephen Burbank, Assignment Manager, at Burbank.Stephen;&epa.gov.

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                 Tables  of Contents
At a Glance
 Chapters
     1    Introduction	   1
     2    Response Action Contracts Need to be Restructured	6
     3    Procurement Decisions Not Adequately Documented  	14
     4    Past Performance Evaluations Not Documented Timely
          and Consistently	 18
     5    Utilization of Remedial Action Contract Management
          Information System Could be Improved	 21

 Appendices
     A    Schedule of Response Action Contracts Reviewed 	23
     B    Agency Response  	24
     C    Distribution	29

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                                Chapter 1
                                Introduction
Purpose
             We conducted this audit to determine how efficiently and effectively the
             Environmental Protection Agency (EPA) is administering Response Action
             Contracts (RACs). RACs are used to obtain professional Architect-Engineer,
             technical, and management services in support of EPA's Superfund cleanup
             responsibilities. The current RACs, which expire between 2005 through 2009,
             have a maximum potential value of more than $4 billion (see Appendix A.).  The
             Agency is planning to replace these contracts with a new set of contracts (RACII)
             as they expire, which will have an estimated maximum potential value of $4
             billion as well.

             Our objectives were to answer the following questions:

             •   Acquisition Planning: How are RACs structured and funded?
             •   Source Selection:  How does EPA decide with whom to contract (other
                government agencies, private sector)? Does past performance inform the
                source selection decision?
                Contract Administration:  Are there good measures for assessing contractor
                performance?
             •   Contract Information Systems: Do contract managers have the information
                needed to evaluate results and make decisions?
Background
             Congress enacted the Comprehensive Environmental Response, Compensation,
             and Liability Act of 1980, commonly referred to as "Superfund," to address
             threats to human health or the environment resulting from releases or potential
             releases of hazardous substances.

             EPA has primary responsibility for managing cleanup and enforcement activities
             under Superfund. In the cleanup of Superfund sites, EPA uses a variety of
             instruments (such as contracts, assistance agreements, and interagency
             agreements) to obtain Superfund removal and remedial services. EPA assigns
             work to RAC contractors, States, the U.S. Army Corps of Engineers (USAGE), or
             the U.S.  Bureau of Reclamation based upon factors such as:

             •   Site Characteristics
                Remedy Characteristics
             •   Local/Public Interest
             •   Experience/Regional Infrastructure
             •   Capability/Capacity of Contractors

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             •  Conflict of Interest
             •  Unique Site Needs

             RACs provide professional Architect-Engineer, technical, and management
             services in support of EPA's remedial response, enforcement oversight, and non-
             time critical removal activities at Superfund sites.  Contract services performed
             under RACs include site management, remedial investigation and feasibility
             studies that define the nature and extent of contamination, engineering services to
             design remedial actions, subcontracting for remedial actions, construction
             management,  and enforcement support. Services may also include technical and
             management services supporting EPA's coordination and oversight of remedial
             activities performed by a State, the USAGE, the U.S. Bureau of Reclamation, or
             responsible parties identified in enforcement actions. Through this "one-
             program" approach, where most services needed can be ordered under one
             contract, EPA expected to reduce disputes between design and construction
             contractors, promote program integration, and give the regions flexibility to
             pursue various enforcement options.

             EPA Headquarters offices and the regions are responsible for administering
             RACs. In the Office of Solid Waste and Emergency Response (OSWER), the
             Office of Superfund Remediation and Technology Innovation (OSRTI) is
             responsible for overall management of the Superfund program. Within OSRTI,
             the Contracts  Management Branch provides leadership for Headquarters
             Superfund contracts.  OSRTI also provides planning, oversight, and support for all
             regionally-administered and regional-support contracts, including RACs.

             The Office of Acquisition Management (OAM), within the Office of
             Administration and Resources Management (OARM), is responsible for the
             policies, procedures, operations, and support of the Agency's procurement and
             contracts management programs, from contract planning through closeout

             Within each region, Remedial Program Managers, Contracting Officers, and
             Project Officers administer RACs.
Scope and Methodology
             We performed this audit from April 2003 to July 2004 in accordance with
             Government Auditing Standards, issued by the Comptroller General of the United
             States. Our audit included site visits to EPA Headquarters and four regions, as
             well as attending the 2003 National Superfund Project Officer/Contracting Officer
             Training Conference. We reviewed all 16 active RACs and data from EPA
             Headquarters and Regions 1, 2, 5, 6, 7, 9, and 10.

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The regions were selected based upon the following criteria:

•  Contract capacity (maximum potential value).
*  Number of sites on the National Priority List within each region.
•  Amount of unallocated obligations on contracts (bulk funding).
•  Use of Interagency Agreements (number and dollar amounts of agreements).

To determine how RACs are structured and funded, we interviewed staff in
Headquarters and the regions to gain an understanding of the planning, budgeting,
and funding process for RACs. We reviewed the Federal Acquisition Regulation
(FAR) Part 7, Acquisition Planning; the Contracts Management Manual; the
RACs Users Guide; the RACs Statement of Work; the EPA Acquisition
Regulation; and other pertinent documentation. We also interviewed staff at the
USACE.  We did not perform work at the U.S. Bureau of Reclamation because
they receive a small percentage of Superfund money compared to the USACE.

To determine how EPA decides with whom to contract and whether past
performance informs source selection decisions, we interviewed headquarters
staff, Remedial Project Managers, Project Officers, and Contracting Officers. We
reviewed guidance issued to the regions on determining to whom to assign
cleanup work. We also reviewed Interagency Agreements documents; Interagency
Agreement Decision Memorandums; and an EPA report, "Evaluation of the
Performance of the Corps of Engineers in Support of EPA's Superfund Program,"
on the USACE's support of Superfund. We also reviewed EPA's implementation
plan to address the recommendations from the above report and reviewed, on a
test basis, the documentation for selected source decisions.

We interviewed OAM staff to identity the processes and systems the regions
should be using to assess contractor performance. We interviewed regional
contracting officers to determine the processes and systems actually being used.
We reviewed pertinent documentation such as the RACs Users Guide and Award
Fee Plans. We reviewed the FAR and EPA requirements pertaining to conducting
performance evaluations. We reviewed award fee and annual evaluations for
compliance with those requirements.  We also tested the accuracy and timeliness
of performance evaluations mat were recorded in the National Institutes of Health
Contractor Performance System (NIH CPS) by comparing them to the source
documents.

To determine whether contract managers have the information needed to evaluate
results and make decisions, we conducted interviews in the regions and
Headquarters to determine the information needed and the information systems
used to administer the RACs, and assessed whether these systems readily provide
needed information.

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Prior OIG Reports
             We reviewed the following Office of Inspector General (OIG) reports and
             determined that the recommendations in these reports, as they pertained to this
             audit, have been resolved:

             •  Acquisition Management: OMB Requested Review of EPA Contracting,
                Report No. E1SKF7-04-0037-7100301, issued September 30,1997.

                Superfund: Superfund Interagency Agreements, Report No. 2001 -P-00011,
                issued June 22, 2001.

Internal Control Structure

             In planning and performing the audit, we reviewed management controls relating
             to our objectives, and our concerns with the lack of controls or the effectiveness
             of existing controls are discussed in the following chapters. We also examined
             the Fiscal Year 2003 Federal Managers' Financial Integrity Act Annual Assurance
             Letters issued to the then Acting EPA Administrator by the Principal Deputy
             Assistant Administrator for OSWER and the Assistant Administrator for OARM.
             Neither assurance letter recommended any material, Agency-level weaknesses nor
             management challenges in the administration of RACs.

Compliance With  Laws and Regulations

             EPA complied with the laws and regulations (the FAR) pertaining to its efforts to
             administer and manage RACs with the exception of the requirement for timely
             input of past performance evaluations into the Nffl  CPS as discussed in Chapter 4.
             Needed process improvements are discussed in Chapters 2, 3,4, and 5.

Results of Review

             EPA can  improve the structure of the RACs to better protect the Government's
             interests.  The current RACs, which are Cost Plus Award Fee Level of Effort
             contracts, assign to EPA a  disproportionate share of the risk of cost overruns;
             expose EPA to the risk of loss of funds through litigation; limit competition; and
             forego potential cost savings associated with other contracting approaches, such as
             Performance-Based Service Acquisition.  Also,  EPA regions do not consistently
             document the rationale used to decide what procurement option to utilize for
             Superfund cleanup activities, as required by established policy. The Agency has
             measures in place to assess contractor performance at the work assignment level,
             but evaluations at the contract level were not being documented timely and
             consistently as required. Contract managers have, or can obtain, the information
             needed to evaluate results and make decisions, but it is not always readily

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available; the Remedial Action Contract Management Information System is
underutilized by regional staff, and the system does not collect national data as
originally intended.

We recommended that OSWER, in coordination with OARM, develop and
implement a plan for RAC II that increases use of Indefinite Delivery/Indefinite
Quantity, task order and site specific contracts. We also made recommendations
to review and revise the recertification policy, issue clarifying guidance on the
"Superfund Policy for Assigning Remedial Work to the US Army Corps of
Engineers (USAGE)," provide training and hold Contracting Officers more
accountable for evaluating contractor performance, and complete the proposed
cost benefit analysis to determine whether the Remedial Action Contract
Management Information System should be retained.

We held an exit conference with the Agency on November 17, 2004. EPA
provided written comments to our draft report on October 29,  2004.  Where
appropriate, we made revisions to our report or incorporated the Agency's
comments and our evaluation of EPA's comment. We have included EPA's
complete response as Appendix B.

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                                Chapter 2
  Response Action Contracts Need to be Restructured
             EPA can improve the structure of RACs to better protect Government interests,
             The current RACs, which are Cost Plus Award Fee (CPAF) Level of Effort (LoE)
             contracts, assign to EPA a disproportionate share of the risk of cost overruns;
             expose EPA to the risk of loss of funds through litigation; limit competition; and
             forego potential cost savings associated with other approaches to contracting, such
             as Performance-Based Service Acquisition (PBSA). Some Agency officials
             maintain that the CPAF-LoE contracts offer the following advantages: their
             flexibility allows the Agency to devote resources to other sites when warranted;
             they are funded in a way that allows the Agency to continue work when
             appropriations are delayed; and they prevent managers from having to return
             funds to Headquarters for recertification. While there are benefits associated with
             the current contract type, there are better contracting approaches available that
             should, among other things, reduce EPA's cost risk and risk of loss through
             litigation.

Options Available to Reduce  EPA's Risks

             EPA should utilize available historical data to move away from CPAF LoE
             contracts. The services obtained under the RACs have been performed for EPA
             for more than 20 years and EPA has extensive historical data to draw upon. In
             addition, the nature of cost reimbursement contracts requires EPA to monitor
             contractor performance closely and places more risk for cost and performance on
             the Government.

             According  to FAR 16.103(a), selecting the contract type is generally a matter for
             negotiation. It requires Contracting Officers to exercise sound judgment and
             avoid protracted use of a cost-reimbursement or time-and-materials contract after
             experience provides a basis for firmer pricing. The objective is to negotiate a
             contract type and price (or estimated cost and fee) that will result in reasonable
             contractor risk and provide the contractor with the greatest incentive for efficient
             and economical performance.

             FAR 16.104(d) and (k) state that complex requirements, particularly those unique
             to the Government, usually result in greater risk assumption by the Government.
             As a requirement recurs or as quantity production begins, product descriptions or
             descriptions of services to be performed can be defined more clearly, the cost risk
             should shift to the contractor, and a fixed-price contract should be considered.

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There are various types of contracts available for use by EPA that offer
advantages over the present contract type.  Regions 6, 7, and 10 have decided to
move away from CPAF work assignment contracts and to Indefinite Delivery/
Indefinite Quantity (1D/IQ) task order contracts for the next round of RACs.  Task
order contracts offer the following benefits:

•  Task orders can be ceiling price (best effort) or fixed price (completion).
•  Funds are obligated by task order and cannot be used to fund another task
   order without deobligation first.
•  Cost recovery is easily identified to a site because of site specific accounting
   and reporting.

An ID/IQ contract is a contract for services that does not procure or specify a firm
quantity of service and that provides for the issuance of orders for the
performance of tasks during the period of the contract. Benefits of ID/IQ
contracts include:

•  Providing flexibility in both quantities and delivery scheduling.
•  Limiting the Government's obligation to  the minimum quantity specified in
   the contract.
•  Offering the ability to place term or completion type orders, cost
   reimbursement,  or fixed  priced orders.
•  Providing funding flexibility (funding in increments).
•  Providing opportunity and potential for costs savings through better contractor
   cost performance and  accountability.
•  Enabling the obligation of funds under individual task orders.
•  Providing better opportunity for PBSA.

Region 10 awarded  new ID/IQ contracts (one small and one large business) in
July and December 2003, but Regions 6 and 7  have not awarded their contracts.
The contract specialist and the Project Officer for Region  10 both believe that the
new contract requires more initial planning but less overall contract
administration.  For example, task orders must be planned and funded site
specifically, which requires better initial planning and cost estimating than
traditional work assignments. However, these new contracts do not have award
fees, so performance evaluation boards are not needed. Also, these contracts are
loaded fixed-rate (all overhead and program  management expenses are built into
the hourly labor rate) and do not have separate program management accounts to
administer nor require routine indirect cost rate audits.

Region 10's new contract generally has the same statement of work as the current
RAC, as well as some of the same flexibilities in the type of task orders issued.
Task orders issued  can be cost-reimbursable (term form or completion form) or
fixed price.  However, the task order contract provides better funds control
because the task order obligates the funds.

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             The USAGE procures remedial services similar to EPA, and faces many of the
             same uncertainties and funding hurdles. However, term form contracts are
             discouraged by USAGE and are not used when procuring remedial services.
             Under their Pre-placed
             Remedial Action Contract, the
             USAGE awards a task order,
             detailing the services required
             much like EPA. USAGE
             purchases complete tasks rather
             than labor hours. If site
             conditions change, USAGE can
             issue a "Work Variance
             Notice," which will change the
             task order requirements within
             the overall scope of work of the
             task order. This demonstrates
              that remedial cleanup work can
              be accomplished with contracts
              structured as other than CPAF
              LoE.
Completion form contracts describe the scope
of work as a clearly defined task or job, with a
specific end product required.  If the contractor
does not complete the work within the estimated
cost, the Government may require more effort
without an increase in fee, provided the
Government increases the estimated cost.
Term form describes the work in general terms
and obligates the contractor to devote a
specified level of effort for a stated period of
time.  At the completion of the performance
period, the contractor is paid cost and fee if
performance is considered satisfactory.
Additional work is considered a new acquisition.
              We believe EPA is moving in the right direction with three regions changing
              contract type. The Agency should expedite a lessons learned analysis of the new
              ID/IQ contracts as soon as sufficient data is available.  RACs are 10-year
              contracts, and EPA should confirm whether in fact the ID/IQ approach reduces
              risk and lessens contract administration effort. If the results of the review shows
              this to be the case, then the RAG II contracts in the seven remaining regions
              should not be CPAF-LoE.  If this information is not available in time for award of
              the remaining contracts, and any of the contracts awarded are CPAF-LoE, then the
              results of the review should be factored into the decision whether to exercise the
              option periods.

Contract Structure and Size Limit Competition

              RACs are full-service Architect-Engineer contracts that can provide most
              Superfund site cleanup services. The contracts' maximum value can exceed
              several hundred million dollars.  EPA has historically been reluctant to reduce the
              overall scope of the RAC, which currently can provide most services required
              over the lifetime of a site. The wide array of services currently provided,  along
              with the RACs' long performance periods, may limit competition to only  the
              largest firms capable of providing these services. This limits the participation of
              smaller firms, which may further limit competition.

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             EPA's Contracts 2000 workgroup recommended in 1999 that the design and
             construction portions of the RACs be broken out into separate contracts.
             Advantages of separating design from construction are:

             •   Increased opportunities for fixed price, completion form, and performance
                 based contracting.
                 Increased competition in the contracting process.
             •   Increased small, minority, and women-owned business participation in the
                 Superfund contracting program.

             Disadvantages of separating design from construction are:

             *   Limited EPA experience awarding and managing construction
                 contracts.
             •   Resources needed to develop construction management expertise.

             Instead of mandating the separation of design and construction contracts, the later
             Design Construction workgroup advocated, and EPA adopted, a menu approach
             whereby regions could choose to break out the design and construction portions,
             or continue to utilize full service RACs. Agency officials stated that regional
             resistance to change prompted the switch to the menu approach.

             While the menu approach seems to balance national consistency with regional
             flexibility, there is limited assurance that it will lead in ail cases to increased
             competition, increased small, minority, and women-owned business participation,
             or use of performance based, multiple award, and fixed price contracts.  There is
             no guarantee that the regions will select other types of contracts, and they may
             stay with the existing contract type, CPAF.

             OSRTI staff advised that in the remaining  contract awards, the regions will be
             required to identify at least one contract for Small Business Set-Aside. They also
             advised that while one of the remaining seven regions is not  changing contract
             type,  the others are considering doing so.

EPA at Risk of Losing Funds Through  Litigation

             Obligating funds on an LoE contract in excess of identified needs recently resulted
             in losing contract funds as a result of litigation, and this could happen again. In
             January 2002, the U.S. Court of Appeals for the Federal Circuit held EPA liable to
             pay a contractor all funds allotted to a contract. In this case,  EPA ordered LoE far
             below levels called for by the  contract, and the contractor was able to prove
             resulting damages. The contract, although not a RAC, contained clauses identical
             to those in the current LoE RACs.

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             As a result of the court ruling, EPA issued a document stating, in part, "OAM and
             Program Offices needed to guard against the practice of funds being allotted to a
             LoE contract for the purpose of preserving funds for other uses, rather than for use
             in reimbursing incurred contract costs...."

             Regions order work by issuing work assignments. Work assignments are tasking
             documents but are not obligating documents, so RAC funds are obligated at the
             contract level, then work assignments are issued against those obligations. This
             practice, known as bulk funding, places funds on the  contract before work is
             ordered, in some cases years in advance. Regional offices use bulk funding to
             preserve funds, and to provide the flexibility to move funds between sites. For
             example, if unanticipated delays occur, regional managers are able to redirect
             contractor services and shift those funds to higher priorities within the region.
             Regional officials stated that the amount of bulk-funded obligations on each
             contract generally corresponds to work ordered on work assignments.  However,
             regional officials informed us there will be a small percentage of the total bulk
             funding that is not yet supported by approved work assignments, which represents
             planned new work, some program management, and award fee.

             The Agency needs to actively monitor RAC funding activity. As of February
             2004, there was approximately $23.4 million of bulk funding on RACs. The
             Regional Project Officers had plans to order approximately $14.8 million of work
             against these obligations.  The remaining $8.6 million appears to be funding in
             excess of the regions' identified needs and "at risk" in light of the court decision.

             EPA's April 2004 report, SUPERFUND: Building on the Past, Looking to the
             Future, stated that some of the regions, at their present expenditure rate, had
             placed enough funding on their RACs to be able to utilize them for 1.2 years to
             4.6 years in the future without placing  additional funds on the contracts. The
             report recommended that OARM and OSWER work closely with the regions to
             monitor contracts to ensure that the regions have not funded their contracts into
             the future to an extent where they cannot appropriately use the funds during the
             contract period.

Regional Desire and Funding Issues Drive the Need for Flexibility

             The RACs' structure and funding method support the regions' desire for
             flexibility to deal with unpredictable site conditions.  However, EPA does not
             actively track the frequency and scope  of these unknown conditions.  Agency
             officials said these unpredictable conditions are an inherent part of their business,
             and the RAC's flexibility allows contract managers to easily adjust. They stated
             they need this flexibility because of the way EPA funds its work and because of
             its deobligation and re-certification procedures, which direct that 75 percent of
             deobligations be returned to Headquarters.
                                          10

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             Regional officials stated that for the past several years, they have received their
             appropriation late in the fiscal year, as late as the second or third quarter. In these
             situations, regional officials believe it would be difficult to manage and start new
             task orders.  With task orders, work has to be identified and costs negotiated
             before task orders are awarded and funds obligated.  They stated regional offices,
             therefore, would have difficulty issuing new task orders and obligating funds
             before the end of the fiscal year.  By contrast, under current procedures the RACs
             are bulk funded. Work assignments are subsequently issued and amounts
             negotiated. If site conditions change and cause an unexpected work stoppage,
             funds can easily be shifted to other work.  Moreover, under the current
             deobligation and recertification procedures, managers using task orders would
             have to return 75 percent of the deobligated funds to Headquarters, rather than just
             shifting the funds to a different work assignment.

             We do not believe that the desire to avoid EPA's funds recertification process
             should be allowed to drive the contract structure. Contract type should be
             determined based on Agency needs and the risks involved. As discussed above,
             EPA has been managing site cleanups for more than 20 years, and this experience
             should allow for the use of contract types that shift risk from the Government to
             the contractors.

EPA Acknowledges that  Benefits Can be Achieved Through Different
Contract Type and Structure

             The EPA April  2004 Superfund report previously mentioned concluded that
             "while pursuing alternative types of contracts (i.e., performance-based, site-
             specific,  and task order contracts) will require a greater investment in Agency and
             Superfund program time and personnel, done properly, these different contract
             types can result in significant cost savings to the program." The report
             recommended that O ARM, OSWER, and the regions work together to encourage
             the use of alternative contract types, and that OARM and regional contracting
             officers should  offer regular training for contract personnel, regional project
             managers, on-scene-coordinators, and project officers in alternative contract
             mechanisms. Procuring remedial actions on a site-specific basis offers certain
             benefits.  It provides more opportunity for fixed price work, eliminates some
             potential conflicts of interest, provides more competition for remedial action
             work, provides  more opportunity for small businesses, and provides more
             opportunities for PBSA. EPA could reap many of these benefits by increasing its
             use of site-specific contracts. With the expiration of the current RACs, the
             Agency has the opportunity to reduce costs and increase the availability of funds
             for the remedial program by moving away from CPAF contracts to ID/IQ task
             order contracts, separating design from construction and utilizing more site
             specific contracts in the new round of RACs.
                                          11

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Recommendations
             We recommend that the Acting Assistant Administrator for OSWER, in
             coordination with the Acting Assistant Administrator for OARM:

             2-1    Develop and implement a plan with milestones for RAC II which:

                      a) increases use of ID/IQ, task order, and site specific contracts, and
                      b) increases the use of separate contracting for design, construction, and
                         other remedial services.
             2-2    Conduct a lessons learned analysis of the new ID/IQ contracts as soon as
                    sufficient data is available and develop a plan to share and utilize the
                    results of the analysis.

             2-3    Stop funding RACs in excess of identified needs.

             2-4    Review and revise the recertification policy so as to remove it as an
                    impediment to utilization of better contract types.  The policy should
                    reflect a balance between the need to return funds to Headquarters for re-
                    distribution to where the most pressing needs are identified, and the degree
                    of flexibility Headquarters is willing to grant to the regions to move funds
                    between sites as they now do with work assignments.

Agency Comments and  OIG Evaluation

             EPA generally agreed with most of the recommendations.

             In response to recommendation 2-1, the Agency stated it developed plans to
             increase the use of ID/IQ  contracts and that its current strategy (Contracts 2000 -
             Design/Construction Contracts Decision memorandum dated September 15, 2000)
             already allows for separate contracts for design, construction, and other remedial
             services; and that  Regions 7 and 10 are piloting this concept. In addition to
             Region 10 mentioned in the report, Regions 6 and 7 will award ID/IQ contracts
             and other regions  are considering using this contract type.

             We do not believe that EPA's current strategy of providing a menu approach is
             the same as developing a  plan with milestones that would increase the use  of
             different contract  types and structures, such as ID/IQ contracts. When providing a
             response to the final report, EPA should provide a plan to increase the use  of
             ID/IQ contracts.

             EPA agreed with recommendation 2-2 to conduct a  lessons learned analysis of the
             new ID/IQ contracts and stated they would share the results.  We believe EPA
             should go beyond just sharing the results of the analysis. If results of the lessons

                                          12

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learned demonstrate that ID/IQ contracts are more beneficial, EPA should develop
guidance that lays out the circumstances when certain types of contracts, such as
ID/IQ, should be used. Any deviation from the preferred contract type should be
justified.

EPA did not agree that RACs are funded in excess of identified needs, but agreed
to examine the extent to which regions are "forward" funding project needs. We
conducted a detailed contract-by-contract analysis of the RAC funding and
determined that regions had funds allocated to contracts in excess of identified
needs and planned work.

EPA agreed that there needs to be a revision or clarification of the recertification
policy, especially as it applies to RACs that use task orders or other contract types.
At the exit conference, EPA staff stated that regions will be exempt from having
to return 75 percent of the deobligated funds to Headquarters if funds deobligated
from a task order are obligated to a task order under the same RAC concurrently.
                              13

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                               Chapter 3
 Procurement Decisions Not Adequately Documented

             EPA regions do not consistently document the rationale used to decide what
             procurement option to utilize for Superfund cleanup activities, as required by
             established policy. Further, EPA does not have a process to measure and
             disseminate information on USAGE past performance in support of EPA.  As a
             result, the Agency has limited assurance that sound procurement decisions are
             being made.

OSWER Requirements Were Not Followed

             OSWER's May 19, 2003, policy, "Superfund Policy for Assigning Remedial
             Work to the US Army Corps of Engineers (USAGE)," set forth factors to consider


May 20Q3 Policy ',
Sourea SeJeeioft , '
FJtefos*
• Site Characteristics
• Remedy Characteristics
• Local/Public Interest
• Experience/Regional
Infrastructure
• Capability/Capacity
of Contractors
• Conflict of Interest
• Unique Site Needs


            when selecting the appropriate procurement
            options (see box).  Specifically it states, "As with
            all procurements, analysis should be conducted to
            select the appropriate contracting vehicles... All
            analyses should be documented in the site or
            contract file. The documentation should outline
            the reason behind the selection, especially any
            factors that were used to make the decision."

            In six regions, the 2003 policy was not being
            followed and inconsistent evaluation methods
            were being used.

            Four regions (2, 5, 6, and 9) had no documentation
            of factors considered to support decisions made to
            assign (or not assign) work to the USAGE. The other two regions (1 and 7)
            documented some of the factors used to make their decision, but did not fully
            comply with the May 2003 policy.
             Region 1 utilizes a "Decision Matrix." The factors listed in the Region 1 Decision
             Matrix are similar to those required by the May 2003 policy.  However, the
             decision matrix does not consider Remedy Characteristics and
             Experience/Regional Infrastructure.

             Region 7 utilizes an "option paper," which evaluates the different alternatives
             available for cleanup activity. The option paper does not address some of the
             factors listed in the May 2003 policy, such as conflict of interest, remedy
             characteristics, and unique site needs.  Regions 2, 5, 6, and 9 advised they used
             informal discussions among the Project Officers, Remedial Project Managers, and
                                        14

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             Branch Chiefs when deciding with whom to contract. These informal discussions
             are not documented.

             Headquarters staff stated that the regions should be documenting their decisions in
             all cases. However, some regional staff stated they were unsure whether they had
             to document their decision in all cases or only when they use the USAGE.  By not
             documenting the reasons behind the selection of a procurement option, the
             Agency has limited assurances that sound decisions are being made in accordance
             with applicable policy.

USAGE Past Performance is Not a Factor in EPA's Source Selection
Considerations

             EPA does not have a formal process to measure and disseminate information on
             USAGE past performance in support of EPA cleanup activities. As of February
             2003, the EPA Superrund program had approximately $453 million in Interagency
             Agreements with the USAGE to support Superrund cleanup activities. The May
             2003 policy lists numerous source selection considerations; however, past
             performance of the USAGE is not a factor. As a result, there is an increased risk
             that a USAGE district office with performance problems in one EPA region could
             be awarded additional work in other regions.

             Regional staff oversee USAGE activities through progress reports, meetings, and
             e-mails. However, no process currently exists for regional staff to systematically
             assess USAGE performance and share it with EPA staff nationwide. EPA is
             starting to address these issues. EPA's August 2003 report, "Evaluation of the
             Performance of the Corps of Engineers in Support of EPA's Superfund Program,"
             reported on how well the USAGE was supporting Superrund programs in EPA
             regional offices.  Some of the recommendations were that:

             •   New Interagency Agreements include criteria against which USAGE
                performance will be measured and evaluated.
             •   USAGE and EPA Headquarters implement annual oversight of their
                respective field programs.
             •   EPA and regional offices institute formal annual oversight programs of
                USAGE District offices managing or overseeing Superrund projects and
                suggested criteria on which the USAGE should be evaluated.

             OSWER developed an action plan to implement these recommendations and to
             conduct regional evaluations. However, milestone dates have not been
             implemented for all action items. The Agency has developed a plan to conduct
             regional evaluations of the USAGE. After regional evaluations are completed, the
             Regional Liaison is required to summarize the results of the evaluations and
             forward them to Headquarters. However, the plan is unclear as to how regions
             would have access to other regions' evaluations. The Agency should develop a
                                         15

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             system or database in order to share the evaluations nationwide. The full
             implementation of the action plan should allow EPA to better monitor the costs,
             the quality of the work, and the timeliness of performance provided by the
             USAGE.

Recommendations

             We recommend that the Acting Assistant Administrator for OSWER:

             3-1   Issue clarifying guidance on "Superfund Policy for Assigning Remedial
                   Work to the US Army Corps of Engineers (USACE)" requiring that:

                      a) past performance of USACE be considered in source selection, and
                      b) the rationale for all source selection decisions be documented.

             3-2   Develop and implement a plan to evaluate USACE performance and share
                   this information nationwide.

Agency Comments and OIG Evaluation

             EPA stated that as part of the source selection considerations the regions
             determine the best source from which to procure and manage construction
             services.  However, Regional Reviews will look into how the performance of
             USACE was considered and documented, as well as ways of sharing performance
             issues at national meetings, such as the Senior Superfund Regional Managers
             Acquisition Council. We concur with EPA actions of developing feedback on
             USACE.  However, EPA has not demonstrated how it intends to utilize this
             information beyond sharing the results at meetings. We are therefore
             recommending that EPA develop a system to disseminate this information
             nationwide to aid in the source selection decisions.

             EPA agreed with the recommendation that more documentation be required,  and
             stated that the factors to be considered, as outlined in current policy, are
             guidelines rather than requirements.  EPA further stated it will be reviewing how
             each region documents its decision as part of the planned Superfund Contracts
             Regional Review program. EPA plans to  share performance issues on a national
             basis at national meetings, such as the Senior Superfund Regional Managers
             Acquisition Council. We agree with EPA actions to conduct regional reviews.
             EPA should not only share results of these reviews, but  issue/reissue any guidance
             deemed necessary as a result.

             EPA agreed  that sharing information about contracts procured by USACE and the
             process used will be a valuable management tool, but did not agree it needed a
             formal process  to evaluate USACE's past performance.  EPA stated it is testing a
             feedback report intended to be completed  by both EPA and USACE project

                                         16

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managers that will provide progress, quality, and status of ongoing work.  This
feedback, in addition to routine project communications, will highlight for
managers potential problems that need to be resolved.  EPA also stated they are
developing a completion report to provide information to EPA and USAGE
personnel on the overall satisfaction of USAGE'S management of the project and
the USAGE contractor's performance, and this information will be available to all
regions. We are not advocating the development of any additional plans beyond
what EPA has started to develop.  What we are recommending is that EPA make
evaluation information more readily available to EPA staff nationwide. EPA
stated that both the feedback and completion reports will be available to all
regions. However, EPA did not provide us with its means of doing this. The
Senior Superfund Regional Managers Acquisition Council meeting, which is held
twice a year, is a good avenue to discuss the results of evaluations, but providing
regions with access to these evaluations as needed would be more beneficial.
                             17

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                              Chapter 4
     Past Performance  Evaluations Not Documented
                      Timely and Consistently
            The Agency has measures in place to assess contractor performance at the work
            assignment level, but evaluations at the contract level were not being documented
            timely and consistently as required because they were not given the necessary
            priority. There is no EPA individual held accountable for assuring past
            performance evaluations are documented in the National Institutes of Health
            Contractor Performance System (NIH CPS). Annual evaluations allow
            Contracting Officers to recognize contractors performing well, and to correct
            problems before they jeopardize contract completion. Contractors can gain or
            lose contracts based on past performance information, which in turn can mean
            millions of dollars in revenue.  Therefore, not consistently documenting
            evaluations in a timely manner does not permit EPA and other Federal agencies to
            consider contractors' past performance and it could be detrimental to contractors
            who have preformed well.

Past Performance Evaluations at Contract Level Are Not Documented
Timely and Consistently in NIH CPS

            Environmental Protection Agency Acquisition Regulations 1509.170 and
            1552.209-76 provide time-frames for completing contractor evaluations and
            require the Contracting Officer to complete the process within 90 business days
            after the end of each 12 months of contract performance period in the NIH CPS.

            The NIH CPS collects and maintains contractor performance evaluations.  It
            allows instant access to multiple agency evaluations in Federal departments and
            independent agencies.

            As of May 7, 2004, 34 interim evaluations for the RACs should have been in the
            NIH CPS. However, only 26 evaluations were in the system.

            •  Nineteen of the 26 evaluations were finalized, and available to the contracting
               community. However, many of the evaluations took a long time to be
               finalized. Eleven of the 19 (58 percent) completed evaluations took from
                1.52 to 351 days.

               Seven of the 26 evaluations were started and "in progress," and had been in
               process from 128 to 858 days from the end of the evaluation period.
                                       18

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There is inconsistent evaluation information in NIH CPS.  For the 26 evaluations
in the NIH CPS:

•  Four had evaluation periods exceeding a year, ranging from 4 years to more
   than 8 years. Beginning periods for these evaluations were the contract award
   dates,  1995, 1996 (2), and 1998.

•  One evaluation was for a 6-month period of performance instead of the
   required 12 months.

•  Three  evaluations for one contract were for the same performance period.

•  Two evaluations were listed as final, even though the contracts do not end
   until 2006.

There is no EPA individual responsible for assuring past performance evaluations
are documented timely and consistently in the NIH CPS. Each region is
responsible for regional contractor evaluation information. Additionally, there are
various measurement points during the evaluation process, but no one is
monitoring these measuring points to ensure timely completion.
The May 2000 Office of Federal Procurement Policy, "Best Practices for
Collecting and Using Current and Past Performance Information," states that
contractors and industry associations emphasized the power of past performance
as a tool for motivating contractors to make their best efforts, and raised  concerns
that many assessments are not being done, or are being done inconsistently.

Interim evaluations allow Contracting Officers to recognize contractors
performing well, and to correct problems before they jeopardize contract
completion. Interim evaluations also provide current performance information on
comparable contracts to source selection teams. Completing these assessments
improves the quantity and quality of performance information available to aid in
source selection, not just by EPA but other Federal agencies as well. Contractors
can gain or lose contracts based on past performance information, which in turn
can mean  millions of dollars in revenue. Therefore, not consistently documenting
evaluations in  a timely manner is a disservice to EPA and other Federal agencies,
as well as EPA's best contractors.

By not adequately documenting evaluations, the Agency is not fully meeting its
requirement of providing past performance evaluations to the contracting
community. FAR 9.104-l(c) requires a prospective contractor to have a
satisfactory performance record to do business with the  Government. Past
performance can be used to help the Government decide whether a contractor is
capable of performing and provides a good indicator of future performance.
                              19

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             Lack of formal training may have resulted in inconsistent and inaccurate
             evaluation information. EPA has designated one individual to provide training on
             the N1H CPS. Most staff nationwide have not been trained due to lack of travel
             funds.

             OAM has developed a "tickler" system to remind Contracting Officers to
             complete evaluations.  However, OAM needs to develop controls to ensure that
             Contracting Officers document evaluations timely and consistently in the NIH
             CPS

Recommendations

             We recommend that the Acting Assistant Administrator for OSWER, in
             coordination with the Acting Assistant Administrator for OARM and the regions:

             4-1    Provide NIH CPS training to applicable regional and headquarters staff.

             4-2    Develop a method for holding Contracting Officers accountable for
                    documenting evaluations of contractor performance in the NIH CPS timely
                    and consistently.

Agency Comments and OIG Evaluation

             EPA agreed with the recommendations and noted that more training and
             accountability are required in the area of contractor performance evaluations.
             However, EPA did not give any detailed information on how staff will be trained ,
             or how it plans to hold Contracting Officers accountable if evaluations are not
             documented. EPA will need to decide on a cost effective method of providing
             training so that data can be input timely and consistently.
                                         20

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                              Chapter 5

 Utilization of Remedial Action  Contract Management

	Information System Could be Improved	

           Contract managers have, or can obtain, the information needed to evaluate results
           and make decisions, but the information in the national automated database is not
           always readily available. The Remedial Action Contract Management
           Information System (RACMIS) is underutilized by regional staff and the system
           does not collect national data as originally intended. Most regional staff do not
           use RACMIS due to its limited reporting capability, and some regions have
           decided not to require contractor information through RACMIS due to its costs.
           As a result, EPA is expending approximately $ 1.5 million a year on a system that
           is not being fully utilized and may not be used for its intended purposes.

           The Administrator's Task Force Report of October 1991 required establishing a
           management information system to monitor resources and establish regional
           capacity for providing Independent Government Cost Estimates. RACMIS was
           created to meet this requirement, and the system was deployed in 1996 and 1997.

           RACMIS is currently utilized primarily by Headquarters to report on contract
           obligations, expenditure limits, expenditures, type of work performed, regional
           crossover work, and creation of Independent Government Cost Estimates.
           However, most regional staff use locally based spreadsheets and do not use
           RACMIS due to the limited retrieval and reporting capability available in the
           regions. Currently there is a lag time between the regions' requests for data and
           the generation of reports to meet those requests. Some regions believe the
           information can in fact be captured at a lower cost.

           Because of this, Regions 7 and 10 chose, and were allowed, to opt-out of reporting
           in RACMIS for the new RACs. According to Region 10 staff, "this was done
           because the program in Region 10 did not want to bear the cost of RACMIS when
           essentially the same information could be obtained at a lower cost."

           To address the problem of underutilization, the Agency plans to implement
           Business Objects, a report-writing tool that will allow the regions to readily access
           RACMIS to create reports.  Headquarters provided Business Objects training to
           some regional staff in April and May 2004. Indications from staff attending the
           training is that RACMIS will now be utilized more in the regions.

           The OSRTI staff advised that Region 7 now wants to utilize RACMIS on its
           contracts and 0AM staff stated that all the other contractors for the next round of
           RACs will be required to utilize RACMIS. Region 10, however, has not changed
           its plans. Without data from all the contractors, complete national data on RACs

                                      21

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             will not be available in RACMIS, compromising the ability to report timely
             national data.

             OSRTI staff also advised that they plan on performing an analysis before the end
             of calender year 2004 to assess whether RACMIS is truly needed, whether the
             cost of RACMIS is reasonable  for the infomiation being provided, or whether
             contractors' financial reporting requirements can be met at a lower cost. They
             advise that, currently, the cost of reporting through RACMIS is $1.5 million a
             year, less than 1 percent of total RAC costs.

             If the Agency decides that RACMIS is the system it wants to use, then reporting
             through RACMIS should be mandatory for all regions.

Recommendations

             We recommend that the Acting Assistant Administrator for OSWER, in
             coordination with the Acting Assistant Administrator for OARM and the regions:

             5-1    Complete the proposed cost benefit analysis to determine whether
                   RACMIS should be retained or other more cost effective methods should
                   be used to collect RAC financial data.

             5-2   If EPA decides to continue using RACMIS, develop and implement a
                   strategy to improve regional utilization of RACMIS (or its replacement
                   system if so decided), and require that  financial information be collected
                   for all RACs.

Agency Comments and  OIG Evaluation

             EPA stated that it is conducting a cost benefit  analysis of RACMIS and plans to
             discuss the results of its analysis at the Senior  Supertund Regional Managers
             Acquisition Council meeting in December 2004. EPA's response addresses our
             first recommendation; however, EPA still needs to address how it will assure that
             the system (RACMIS or its replacement) will  be utilized for all RACs.
                                         22

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                                        Appendix A



Schedule of Response Action Contracts Reviewed
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Contractor
Tetra Tech NU
Metcalf & Eddy
Foster Wheeler
Environmental Corp.
COM Federal
Programs Corp.
Tetra Tech NUS
Tetra Tech/Black &
Veatch
COM Federal
Programs Corp.
Black & Veatch
Special Projects Corp.
CH2M Hill
Weston Solutions, Inc.
CH2M Hill
Tetra Tech
Environmental Mgmt.
Black & Veatch
COM Federal
Programs
CH2M Hill
URS Greiner
Contract
Numb4F
68-W6-0045
68-W6-0042
68-W-98-214
68-W-98-210
68-S6-3003
68-S7-3002
68-S7-3003
68-W-99-043
68-W6-0025
68-W7-0026
68-W6-0036
68-W6-0037
68-W5-0004
68-W5-0022
68-W-98-225
68-W-98-228
ilfc&mSfft
Contract .
₯«ta*
$423,248,994
$459,536,934
$243,770,460
$217,731,330
$168,720,501
$168,763,187
$169.329.900
$346,336,991
$288,327,444
$290,046,890
$290,728,258
$253,261,985
$302,858,596
$237,629,770
$303,984,009
$130,466,269
Date of
Award
08/29/1996
09/30/1996
07/06/1998
07/06/1998
09/30/1996
06/12/1997
09/30/1997
06/17/1999
09/30/1996
05/01/1997
07/08/1996
09/13/1996
06/15/1995
020/5/1997
09/29/1998
09/30/1998
Pariftdof
Performance Base
Phis Option Yaarfe
08/29/1 996-08/28/2006
09/30/1996-09/29/2006
070/6/1998-07/05/2008
07/06/1998-07/05/2008
09/30/1996-09/29/2006
06/12/1997-06/11/2007
09/30/ 1 997-09/29/2007
06/17/1999-06/16/2009
09/30/ 1 996-09/26/2006
05/01/1997-04/30/2007
07/08/1996-07/07/2006
09/13/1996-09/12/2006
06/1 5/1995-06/14/2005
09/29/1995-09/28/2005
10/01/1998-09/30/2008
10/01/1998-09/30/2008
t*«-
fliw*
i
1
2
2
3
3
3
4
5
5
6
6
7
8
9
10
Maximum RACs Value: $4,294,741,518
                      23

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CHAPTER 5 - UTILIZATION OF REMEDIAL ACTION CONTRACT MANAGEMENT
INFORMATION SYSTEM COULD BE IMPROVED

Recommendation 5-1 "Complete the proposed cost benefit analysis to determine whether
      RACM1S should be retained or other more cost effective methods should be used to collect
      RAC financial data."

EPA RESPONSE:

      We are conducting the cost benefit analysis called for in this recommendation. We plan
to present the results to the SRMAC meeting in December 2004. We will share the presentation
with you.

Recommendation 5.2 If EPA decides to continue using RACMIS, develop and implement a
      strategy to improve regional utilization of RACMIS (or its replacement system if so
      decided), and require the financial information be collected for all RACs.

EPA RESPONSE:

      We agree that if we continue to use RACMIS we will require that the information be
collected for all RACs.

OTHER EPA COMMENT ON CHAPTER 5:

Page 21, ^paragraph, first sentence: "OSRTI staff advised that Region 10 now wants to utilize
RACMIS on its contracts " is incorrect. Whereas there may have been discussion among staff
about RACMIS, OSWER has not received official notification by Region 10 that they want to
utilize RACMIS. Second sentence: "Region 7, however, has not changed its plans. "
Region 7 has indicated to OAM that they will utilize RACMIS in the future.

      Thank you for the opportunity to review the draft report.  If you have any questions
regarding our comments please contact Johnsie Webster at 202-566-1912 or Barbara McDonough
at (703)  603-9042.

cc:    Judy Davis
      Mike Cook
      Johnsie Webster
      Susan Janowiak
      Paige Peck
      Yvette Gamer
                                        28

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                                                                       Appendix C
                                Distribution
EPA Headquarters
  Acting Assistant Administrator, Office of Solid Waste and Emergency Response (5101T)
  Director, Office of Superfund Remediation and Technology Innovation (5201G)
  Acting Assistant Administrator, Office of Administration and Resources Management (3101T)
  Director, Office of Acquisition Management (3 801R)
  Agency Followup Official (the CFO) (2710A)
  Agency Followup Coordinator (2724A)
  Audit Followup Coordinator, Office of Administrator (1104)
  Audit Followup Coordinator, Office of Solid Waste and Emergency Response (5103)
  Audit Followup Coordinator, Office Administration and Resources Management (3102A)
  Associate Administrator for Congressional and Intergovernmental Relations (1301 A)
  Associate Administrator for Public Affairs (1101 A)
  Inspector General (2410)
EPA Regions

  Regional Administrator (1-10)
  Regional Audit Followup Coordinators (1-10)
                                        29

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