Review of Unliquidated Obligations


      x°/EPA
               United States
               Environmental Protection
               Agency
            OHice of
            Solid Waste and
            Emergency Response
DIRECTIVE NUMBER:  9024.00-1

TITLE; Review of Unliquidated Obligations
                                4 (986

                                4
APPROVAL DATE:  SB

EFFECTIVE DATE:  $EP

ORIGINATING OFFICE:

H FINAL

D DRAFT

 STATUS:
                REFERENCE (other documents):
                 Grants Administration Manual
                               Office of Emergency and
                                 Remedial Response
  OSWER      OSWER       OSWER
/E   DIRECTIVE    DIRECTIVE    D

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oEPA
United Stales Environmental Protection Agency
Washington. DC 20460

OSWER Directive Initiation Request
1. Directive Number

9024.00-1
2. Originator Information
Name of Contact Person
Bruce Engelbert
. .
Mail Code
WH-548D
Office
OSWER/OERR
Telephone Number
382-2441
3. Title

Review of Unliquidated Obligations
4. Summary of Directive (Include brief statement of purpose/
The purpose of this Directive is to bring to the attention of Office Directors

the need for year-end, as well as ongoing, review of unliquidated obligations.
. Keywords

Review unexpended balances and identify funds for possible deobligation.
a. Does this Directive Supersede Previous Directives)? | ) Yes £XJ No What directive (number, title)
Does It Supplement Previous Directives)? Q Yes £*] No What Directive (number, title)
.. Draft Level

LJ A — Signed by AA/DAA LJ 8 — Signed by Office Director LJ C —
For Review & Comment
Din
Development
his Request Meets OSWER Directives System Format
8. Signature of Lead Office Directives Coordinator
Sherry Fielding
' 'J//\JL'fK'l- ,y^<2(/rji
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UNITED STATES ENVIRONMENTAL PROTECTION AGENCY
WASHINGTON, D.C. 20460
SEP 41966
OFFICE OF
SOLID WASTE AND EMERGENCY RESPONSE
OSWER DIRECTIVE
9024.00-1
MEMORANDUM
SUBJECT:| Review of Unliquidated Obligations
" i /? " /
FROM:
/Assistant Administrator

TO: Addressees
The purpose of this memorandum is to bring to your attention the
need for a careful review of unliquidated obligations. The Grants
Administration Manual requires that all Project Officers perform
year-end reviews of unexpended balances to ensure the funds are still
needed for authorized expenditures and to identify funds for possible
deobligation.

A recent report by the Inspector General indicated that project
officers are not performing such reviews. They are an important part
of sound financial management and really should be done from time-to-time
throughout the year.

I urge you to ensure that year-end reviews of contracts, cooperative
agreements, interagency agreements, etc, are conducted by all project
officers in a timely manner.

Addressees;

Director, Office of Emergency and Remedial Response
Director, Office of Solid Waste
Director, Office of Waste Programs Enforcement
Directors, Waste Management Divisions, Regions I, V & VIII
Directors, Air and Waste Management Division, Regions IV VI & VII
Director, Emergency and Remedial Response Division, Region II
Directors, Hazardous Waste Management Division, Regions III & X
Director, Toxic and Waste Management Division, Region IX
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