UNITED STATES ENVIRONMENTAL PROTECTION AGENCY
                       WASHINGTON, D.C. 20460


                          DEC I 7 1986
                                                       OFFICE OF

                                              SOLID WASTE AND EMERGENCY RESPONSE
MEMORANDUM                                        9375.1-4-10

SUBJECT:  Addendum to the Manual:  State Participation in the
          Superfund Program -- Chapter X, Closeout of Superfund
          Remedial Response Agreements

FROM:     Henry L. Longest II — ,,, n.   ,,/ „    r.
          Director             MOlU, W J£*/*AĞ
             recor                              —
          Office of Emergency and Remedial Respons

TO:       Mailing List


     Attached is Chapter X, Closeout of Superfund Remedial Response
Agreements,  to  be added to the manual.  This Chapter is designed
to provide guidance to Regional offices and States on the procedure
for the administrative closeout of various Superfund Remedial
Response Agreements.  The Chapter describes the closeout process
for site specific Cooperative Agreements, Multi Site Cooperative
Agreements,  and the State's involvement in closeout of Federal-
lead projects including Superfund State Contracts.  It also
addresses the reports and time requirements at the end of each
response activity, the final closeout reports, and record keeping
requirements.

     The Chapter is based on 40 CFR Part 30, Subpart H, the
closeout requirements that apply to all recipients of EPA financial
assistance,  Chapter 37, "Reporting" and Chapter 40 "Closeout" of
the EPA Assistance Administration Manual.  It was also developed
with input from EPA's Office of General Counsel, the Grants
Administration  Division, the Financial Management Division and
the Office of Waste Programs Enforcement.  On June 17, 1986, a
draft of the guidance was distributed for comment to Headquarters
and Regional  offices as well as the Association of State and
Territorial  Solid Waste Management Officials.  Comments on that
draft are reflected in this addendum.  A discussion of the
substantive  changes and clarifications to the draft as noted by
the commenters  follows.

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                CHAPTER X




CLOSEQUT OF SUPERFUND RESPONSE AGREEMENTS
             OSWER DIRECTIVE
               9375.1-4-10

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                               -2-
      Several  commenters noted that EPA_'s responsibilities fop
 closeout  vary  In  assignment from Region to Region depending on
 regional,  organization.  To  reflect the difference in Regional
 structure, we  have listed EPA's responsibi1ites and in some
 instances, indicated the usua] Regional designee rather than
 assigning them to a specific function or office.

      The  section  on Superfund State Contracts  (SSC) for Federal-
 lead  projects  has been expanded to reflect the roles of EPA and
 the State in  the  closeout process.  In SSCs, EPA is responsible
 for providing  the COE/REM final technical report.  Unlike
 Cooperative Agreements, the State is only responsible for providing
 a technical report detailing how all the terms and conditions of
 the SSC have  been satisfied and any applicable ancillary reports
 required by 'the SSC.  Although the record retention period for  '
 EPA and the COE in Federal-lead projects is 10 years after the
 reconciliation  of the final  payment,  the State is only required to
 maintain  its  records for 3 years after this point unless the
 project is audited.  In that case, retention is required until
 after the completion of the audit or the three years, whichever
 is the longest.  Certification is provided by the contractor
 that  the  remedy is functional prior to the award of a Cooperative
Agreement to the State for  O&M as required by the guidance in
this  Manual .

      A commenter suggested  that it would be helpful  to provide
 information on the types of background materials needed for a
final  audit.   This information is detailed in Chapter IX, Audits
on pages  10 and 11 and is so noted in the text of this Chapter.

     The section on termination of a Cooperative Agreement has
been  revised to reflect that termination may be taken by EPA for
cause  as well  as by mutual  consent.

Several areas of additional  emphasis or clarification requested
by commenters  have been incorporated and are described as follows:

      0    Even after closeout, the State's obligations (e.g., O&M)
          continue and can  be enforced.

     0    The use of "recipient" in  the text was replaced by "State"
          although in  the future some recipients may be political
          subdi visions.

     0    Invention Disclosure Reports  are only required if and
          when there is something to report; negatives are not
          requi red.

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                     -3-
A reference to Superfund State Contracts  (SSC) has
been included as a  type  of  remedial  response agreement
for which 'the State must submit all  dellverables as
required by the terms  and conditions  of the agreement,
and the section on  Superfund State  Contracts has been
expanded.

The FSR for the end of a fund-financed  response activity
covers only the completed activity,  not the entire
Cooperative Agreement.  If  the budget period for the
project is longer than one  year, the  FSR  must be submitted
annually based^ on the  anniversary date  of the period.

The format has been changed and an  exhibit displaying
the reports required for various response activities
and closeout has been  included 1n this  Chapter.

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                                                 9375.1-4-10
                                                 12/17/86
        X.  CLOSEOUT OF SUPERFUND RESPONSE AGREEMENTS
     The  closeout of  a  response project  is the final pro-
 cess used  to  determine that all  required substantive work
 and  all  applicable administrative  requirements covered by
 a  response agreement are completed.  An aqreement is phy-j
 sically  complete only  after all  deliverables (work and
 services)  required by  the terms  and conditions of the
 response agreement have been satisfied.  A project is
 administratively complete after  all payments are made, all
 Claims or  legal suits  are settled/ completion of cost
 recovery requirements  is documented, and the required
 administrative reports  are delivered and accepted.

     Office of Management and Budget Circular A-102,
 Attachment L, establishes the basic Federal requirements
 for  closing out projects with State and local governments;
 40 CFR Part 30, Subpart H, implements this circular and
 contains the closeout  requirements that apply to all
 recipients of EPA financial assistance.  General require-
 ments for  recipient reporting are stated in 40 CFR
 Part 30.'  Chapter 40 of EPA's Assistance Administration
 Manual (1984) also provides policies and procedures for
 closeout.   Specific Superfund reporting requirements are
 cited throughout this chapter.

    The  requirements for assistance agreements have been
 used to  develop the procedures for closing out a Superfund
 State Contract (SSC) described in this chapter.

A.  COOPERATIVE AGREEMENT CLOSEOUT

    Closeout of a singles-site Cooperative Agreement can
 take place  after completion of work for a response acti-
 vity in  the Cooperative Agreement or upon termination, of
 the Cooperative Agreement.  MSCAs have two levels of
closeout:   the conclusion of response activities at an
 individual  site covered by the agreement,  and the closeout
of the umbrella agreement itself.  The closeout  of site-
 specific response activities,  such as RI/FSs,  can take
place whenever EPA's participation in the activities is
completed.   The MSCA umbrella agreement can be closed out
 after all  individual response activities within  the agree-
ment have "been completed or terminated and closed out.

A.1  Termination of a Cooperative Agreement Before Work Is
     Completed

    Notification of termination must be delivered to a
 recipient by an appropriate letter signed by the Award
Official (Regional  Administrator).  The termination must
                            X-l

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                                                9375.1-4-10

                                                12/17/86
result in an amendment to the Cooperative Agreement.
Termination may be initiated by EPA for cause or it may be
the result of mutual consent between EPA and the recipi-
ent.  If it occurs by mutual consent,  EPA and the State
must develop a mutually acceptable agreement that outlines .
the terms for the termination.   After notification of
termination or development of the termination agreement,
the appropriate reports (see Sections A.4 and B.2) and
other documents must be submitted for Cooperative Agree-
ment closeout.  Examples of conditions where termination
of existing agreements might occur include:

         A change from State-lead to Federal-lead during^
         response, for which the State does  not request
         management assistance

         Redesignation of lead within the State

         A settlement with responsible parties for their
         performance of the work and no oversight funding
         is requested or required.

Additional information on termination policy and proce-
dures is found in Chapter 39 of the Assistance Administrar-
tion Manual.

A.2  Closeout of Cooperative Agreements 'at the Conclusion
     of Fund-financed Response

    The following are examples  of when closeout can occur
after completion of work:

         The completion of all  pre-remedial  work (e.g.,
         PA/SI)

         Completion of a State-lead RI or RI/FS leads to
         EPA's selection of a no action alternative (no
         further action at the  site is necessary)

         Completion of State-lead RI/FS activities that
         result  in the selection of a  remedy,  but  where a
         settlement is reached  with responsible parties to
         conduct RD/RA activities and  the State does not
         request or require funding assistance for over-
         sight activities

         Completion of a remedial action when there is no
         O&M          ...,-.

         Completion of fund-financed O&M
                            X-2

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                                                9375.1-4-10
                                                 12/17/86

         Completion of a Federal-lead project with con-
         current funding of management assistance activi-
         ties

         Completion of State-lead enforcement activities

     ,    At any of the above points during a site-specific
         project under an MSCA.

Other points may be appropriate, given the individual
circumstances.

A.3  General Closeout Responsibilities

    Both EPA and the State are responsible for ensuring
that the Cooperative Agreement reflects the actual project
and for correcting deficiencies.  40 CFR 30.700 provides a
listing of changes that require a formal Cooperative
Agreement amendment; 40 CFR 30.705 discusses changes that
do not require a formal amendment.

A.3.a  State Responsibilities

    A State must complete the work specified in the Coop-^
erative Agreement and must produce the required reports,
manuals, plans, specifications and other data.   It must
also provide the required final Financial Status Report
(FSR) for the last budget period as well as other final
administrative reports.  The SPO, State contractors and
consultants, and State financial management staff will
generate and/or deliver most of these products and will
prepare the required reports, but the State retains the
responsibility for ensuring that all products and reports
are submitted on time.

    The State is responsible for the completion of the
final project as described in the Cooperative Agreement.
This will include the following reports and activities:

         Submittal of amendments to the Cooperative Agree-
         ment to reflect current project status (if appli-
         cable)

         Th.e draft and final technical reports

         A final FSR (FSR), SF-269

         Ancillary products such as tights in technical
         data,  supporting statistical data, or O&M'manuals

         Cost recovery requirements (if applicable)
                            X-3

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                                                9375.1-4-lp
                                                12/17/86

         Other required reports

         Notification of settlement of any claims or legal
         suits

         An assurance that institutional control^, if
         required, are in place.

A.3.b  EPA Responsibilities

    Although the EPA Cooperative Agreement Project Officer
is usually responsible for most of the following tasks,
aqtual responsibility can vary among Regions.  Some of the
tasks, such as resolution of audit findings and disputes,
may be the responsibility of the Regional Assistance Ad-
ministration Unit (AAU) or the Action Official (Regional
Administrator).  EPA's responsibilities are:

         Process Cooperative Agreement amendments to re-
         flect current project status (if applicable)

         Review/inspect work in the project and arrange
         for acceptance or correction

         Review and approve required reports

         Follow through on delinquencies or deficiencies

         Assure that all audit exceptions are resolved

         Resolve any disputes*

         Issue final determinations on any outstanding
         issues*

         Document closure in the official file **

         Maintain the official records

         Establish accounts receivable for State debts,
         reconcile differences in billings and payments,
         and collect any amount due to EPA or make any
         final payment due the State***
*   Usually the Action Official
**  Usually the Regional  Financial  Management Office (FMO).
*** Usually the Regional  AAU.
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                                                 9375.1-4-10

                                                 12/17/86
          Assure  that  the terms  of  the  Cooperative  Agree-
          ment have been  met  and that  required  reports  have
          been received and accepted**

          Update  the Grants Information and Control System
          (GIGS)**

          Inform  the State of  upcoming  closeout  dates.**

A.4   Reports  Required for Closeout

     There are several types of  reports required to docu-
ment closeout of a response activity.   Exhibit  X-l, on the
following page,  displays  the  reports required  for  both
remedial  response  activities  and agreement closeout.

A.4.a Final  Technical Report

     The Cooperative Agreement included for the  final phase
of a fund-financed response must contain a provision re-
quiring the submission of a final technical progress re-
port at the end of the project.  Technical progress re-
ports must be submitted quarterly during the conduct of
each response activity and also at its  completion.  Only
the  report submitted  at the time of agreement closeout is
considered the final  technical progress report.

     The final  technical progress report must include the
following elements:

         A summary of work contained in the site-specific/
          activity-specific SOW

         A summary of modifications or  changes  to  the
         work, and  a  justification for  those changes

         Certification that the work has been performed

         For  fund-financed remedial actions,  a certifi-
         cation by  the State's contractor that the  remedy
         is operational and functional

         For  fund-financed O&M,  a description of the final
         site  monitoring  and maintenance provisions.

    The State  should submit a draft of the final technical
progress report to the EPA Cooperative Agreement Project
Officer ninety days before the end of the approved project
**  Usually the Regional Financial Management Office (FMO)
                            X-5

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                                        EXHIBIT X-1

                                REPORTING REQUIREMENTS
                            FOR REMEDIAL RESPONSE ACTIVITIES
9375.1-4-10
12/17/86
REPORT*

RI/FS |
Financial Status Report
Technical Progress Report
Ancillary Products
RI/FS Report
Other Reports Required by CA
Invention Report (if applicable)
Equipment Inventory (if applicable)

RD |
Financial Status Report
Technical Progress Report
Ancillary Products
Approved Design Package
O&MPtan
Invention Report (if applicable)
Equipment Inventory (if applicable)

RA |
Financial Status Report
Technical Progress Report
Ancillary Products
Approved Design Package
O&MPtan
Invention Report (if applicable)
Equipment Inventory (if applicable)

O&M |
Final Financial Status Report
Final Technical Progress Report
Ancillary Products
Final Invention Report (if applicable)
Final Equipment Inventory (if applicable)
DUE DATE

Annually and within 90 days of activity completion
Within 90 days of activity completion

As defined by the Cooperative Agreement
As defined by the Cooperative Agreement
Annually and within 90 days of activity completion
Annually and within 90 days of activity completion

Annually and within 90 days of activity completion
Within 90 days of activity completion

As defined by the Cooperative Agreement
As defined by the Cooperative Agreement
Annually and within 90 days of activity completion
Annually and within 90 days of activity completion

annually and within 90 days of activity completion
Within 90 days of activity completion

As defined by the Cooperative Agreement
As defined by the Cooperative Agreement
Annually and within 90 days of activity completion
Annually and within 90 days of activity completion

Annually and within 90 days of activity completion
Within 90 days of activity completion
As defined by the Cooperative Agreement
Within 90 days of activity completion
Within 90 days of activity completion
If the activity is the final State-funded activity, the project can be closed out after reconciliation of payments and the
FSR, Technical Progress Report, Invention and Equipment Inventory would be final reports for closeout.  A draft
technical progress report should be submitted to EPA 90 days before the end of the approved project period.

                                               X-6

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                                                 9375.1-4-J.O

                                                 12/17/86
 period (see the  Assistance  Administration  Manual.  Chap-
 ter 37-5).   The  State  must  prepare and submit  its  final
 technical  progress  report within ninety 4a7s after the end
 of  the, final fund-financed  activity period.  The Region
 has the option of  requiring the  State  to submit  the draft
 technical  progress  report as a separate deliverable or to
 pombine it  with  thQ last quarterly technical progress
 report'before the  end  of the project;  this requirement
 should be  identified in the Cooperative Agreement.

 A.4.b   Financial Status Report

     The State must  submit an FSR to 5PA within ninety
 calendar days following the end  of the project period.  An
 FSR alsp is required ninety calendar days  after  the close
 of  each budget period  and at the completion of each fund-
 financed response  activity  (see  Appendix F).   In this
 latter instance, the FSR should  cover  only the completed
 activity, not ttye entire Cooperative Agreement  if the
 budget period is lpn^e,r than one year,  the p'sRj must be
 submi^t^d annually  based on the  anniversary d^ite of the
 period.  Although the  FSR for the end  of e,ach  budget per-*
 iod can  be  submitted with the quarterly technical  progress
 report,  each is a separate  document.

     The  final  FSR must reflect z;ero unliquidated obliga-
 tions.   If  any obligations  remain unliquidated/  the FSR is
 considered  an interim  report  and a  final FS,R is  required
 later.   All  cost recovery actions must  be,  completed and
 all  claims  or  legal  suits must be settled  for  a  final  FSR
 to  t?e  file,d  and the  project  closed  out.  (See  Appendix U
 of  this  manual for  Superfund cost  documentation  require-
 ments. )

 A.4.c  Ancillary Products

     Ancillary products include statistical or  monitoring
 data,  rights  in technical data,  O&M plans  and  manuals, and
 other  reports  as required in the  Cooperative Agreement.
These  should  be submitted to EPA  in  accordance with the
 requirements  specified in the Cooperative  Agreement.

A.4.d  Property/Equipment Report

    At Cooperative Agreement closeout the  State  must sub-
mit  a  final  inventory of property acquired with  CERCLA
 funds used ..on. the project,  .listing  the  present condition
 of each  item;  this must; be  accompanied  by  a 'request for
disposition  instructiqns.   The State can make  recommen-
dations  for  such disposal when the  report  is submitted.
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                                                9375.1-4-10

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The State, in its Cooperative Agreement application, is
required, to ;ass.ure,that it will 'follow EPA's instructions-.
in disposing of .the equipment, at  the end of the" proj-      '.
ect(s), or -it can meet .this requirement by accepting a  -
special condition in the award document.  Equipment that'
is part of an. in-place remedy.will not require disposal
prior to closeout of the project.

    Requirements for equipment disposition for response
activities are detailed in Appendix T of this manual, in
40 CFR 30.532, and in Chapter 26  of the Assistance Admini-
stration Manual.  Due to the site-specific requirement of',.
CERCLA funding for Cooperative Agreements, the first paia-
graph of 40 CFR 30.532 (which authorizes State-use of.
purchased equipment at other EPA  or Federal projects .with- .
out any reimbursement to the.Agency) does not apply" to  .'.'.
equipment purchased.with CERCLA funds 1  Property purchased
with trust fund monies', for remedial planning activities    .;
must be used only for trust fund  projects, unless payment   .
is made on its proportionate share of the current fair
market value.          ,

    EPA funds cannot be used to purchase transportable or
mobile treatment systems.   For transportable or mobile
treatment systems (thermal*destruction,  biological or
physical-chemical units,  etc.)  the State must procure a
contractor that has the appropriate equipment to conduct
the work.  Since title vests with the- contractor,
disposition of the transportable  or mobile systems is not
the State's responsibility.                    ,

    Nonexpendable personal property originally costing
$1,000 or more must be properly disposed of at the end of  k
the project(s) for which it was purchased..  The State,'
should provide EPA with its recommendation for disposal of
equipment._ If the equipment has  residual value at the,end
of the projeet(s)/ EPA will consider the State's recommen-
dation and will direct the State  to take one of the fol-
lowing actions:

         Obtain EPA's approval to  use the equipment on
         other CERCLA remedial planning  pfdjects -
         (accounting must  be done  on a proportionate share „
         basis *:by site/activity)   .

         Use .the equipment on other Federal projects and
         pay EPA ,(the .trust' fund)  its proportionate share
         of the current fair market value      *        ,

         Keep the equipment and pay EPA  (the trust fund)
         its proportionate share  of the  current fair mar-
         ket value
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                                                 9375.1-4-10
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          Sell  the  equipment  and  return EPA's  share of the
          proceeds  to  EPA  (the  trust  fund)

          Return the equipment  to EPA and,  if  applicable,
          EPA will  reimburse  the  State for  the State's
          proportionate  share of  the  current fair market
          value.

A.4.e   Invention Disclosure  Report

     If  there are inventions, EPA Form 3340-3, "Contrac-
tor's or  Assistance Recipient's  Invention  Disclosure,"
must be submitted  annually and within ninety days after
completion of  a  project.

A.5  Forms

    40  CFR 30.400  and 30.505 list a  number of forms that
are required for submittal of the above closeout reports/
information.   Appendix  1-C of the Assistance Administration
Manual  lists EPA assistance  administration forms.

A.6  Timely  Closeout

    The final  technical progress report is submitted at
the conclusion of  a fund-financed activity or after certi-
fication  that  a  remedial action is functional and opera-
tional, if no  O&M  is involved.  The  response activity
report  (RI/FS  Report,  RD Report, RA  Report, or O&M Report)
due date  is  prescribed  in the Cooperative Agreement
(usually  sixty days after the completion of the applicable
activity).  The  final technical progress report and most
other final  reports are due within ninety days after the
end of the project period (see 40 CFR 30.505 and Chapter
37 of the Assistance Administration Manual).

    Settlement of claims and legal suits and completion of
cost recovery  requirements may extend considerably beyond
the physical completion of the project and the prescribed
due dates for  reports  and other deliverables.   If possi-
ble, all deliverables  should be submitted at the physical
completion of  each activity within the Cooperative Agree-
ment for  review  and acceptance, even if there are unre-
solved legal and financial issues.   This will help to
ensure that deliverables are complete and accurate and
will allow rapid closeout after all  legal and financial
issues are resolved.   The Cooperative Agreement must be
amended so that  all changes in the project's scope are
accurately reflected prior to closeout.
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                                                9375.1-4-10
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    The actual closeout process should begin during the
 last  approved agreement budget period.  At that time, the
 State is notified in writing by the EPA Regional AAU that
 the project is ending.  The GIGS will identify the time
 for issuance of this letter.  The Regional AAU will also
 provide the State with the information and forms necessary
 for closeout.  Projects nearing closeout can be identified
 from  GIGS and the Master Task Schedule of CERCLIS.

 A.7   Recordkeeping Requirements

    The State must keep records for three years after the
 final  reconciliation payment or, for those agreements
 selected for audit during the three year period, until the,
 audit  has been completed and all issues resolved, which-
 ever  is later (see Appendix G of this manual for State
 preparation for an audit).   If enforcement actions or
 other  litigation activities are initiated during the proj-
 ect,  documents must be retained for the three years or
 until  all such activities are resolved, whichever is
 longer.

    A  decision to audit a project may occur after the
 project has already been closed out.  In such a case, the
 recipient must continue to  hold all records then on hand
 until  the audit is over and all questions are resolved.
 (See documentation and recordkeeping requirements in Ap-
 pendix U.)

 B.  REMEDIAL RESPONSE COOPERATIVE AGREEMENT CLOSEOUT

    This section outlines reports and other products re-
 quired at the end of RI/FS, RD, RA, and O&M activities,
 respectively.

 B.I  Remedial Investigation/Feasibility Study

    At the end of the remedial activity period for the RI,
FS,  or RI/FS,  as applicable,  the following deliverables
,are required:

         An RI,  FS or RI/FS FSR,  SF-269

         A technical progress report that, in narrative
         form,  describes how the terms of the Cooperative
         Agreement for  the  RI/FS activities were fulfilled

         An RI,FS or RI/FS  report describing the site and
         alternatives for its remediation, as prescribed
         in the  Cooperative Agreement
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                                                 9375.1-4-10
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          Ancillary products  as  required by the Cooperative
          Agreement, that can be  included as part of the
          RI/FS report

          A  Property/Equipment Report  (see Appendix T)

          An Invention Disclosure Report, if applicable.

 If the RD/RA will be a Federal-lead project with no O&M or
 State oversight/ the reports listed above would be final
 reports  for closeout of the  Cooperative Agreement rather
 than for the final response  activity.

 B.2  Remedial Design

    At the  end of the project period  for RD, the following
 reports  are required:

          An FSR,  SF-269

          An RD technical progress report

          An approved design package consistent with the
          ROD, including a plan for O&M for the remedial
          action as designed

          If  applicable, property/equipment, invention, or
          other ancillary reports described in Sections
          A.2.c, A.2.d,  and A.4.e of this chapter.

B.3  Remedial Action

    Actions  that must be completed prior to submittal of
the final remedial action report and the amendment of the
Cooperative Agreement for O&M (if the project entails O&M)
include:

         Certification by the contractor that the remedial
          action is operational and functional (i.e.,  that
          it  is performing as specified in subagreement)

         Joint State and EPA inspection of the remedy and
         State acceptance of the remedy

         Documentation necessary to support deletion of
         the site from the NPL

         Approval of an O&M plan

         Transfer from the contractor to the State of the
         O&M manual,  as built drawings, and specifications
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                                                9375.1-4-10
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         Transfer from the contractor to the State of all
         service warranties for parts and other portions
         of the remedy

         Implementation of institutional controls, if
         required.

 If no O&M is involved in the remedy, the project will be
 closed out at this point and all reports/products/actions
 listed will be final.

    The following reports are due after certification that
 the remedial action is operational and functional:

         An FSR, SF-269

         A remedial action technical progress report

         A final O&M plan (based on the remedy construc-
         ted) including an O&M manual, designs, and speci-
         fications

         Other ancillary products such as final Community
         Relations Report

         A Property/Equipment Report (see Section B.2.d
         and Appendix T of this manual)

         An invention disclosure report, if applicable.

B.4  Operation and Maintenance

    The closeout process can take place at the completion
of the fund-financed O&M activities, with reconciliation
of the final payment and settlement of all contractor
claims.

C.  MSCA RESPONSE ACTIVITY CLOSEOUT

    The closeout of a response activity under an MSCA
follows the requirements and the process described for
closeout of single-site  Cooperative Agreements.  Although
a number of response activities are covered under an MSCA,
each activity has  its own code for accounting,  an itemized
budget breakdown,  and separate reporting within each quar-
terly technical progress report for the MSCA.  This allows
the reporting requirements for each project or unit to be
completed and the  project closed out independently of the
other activities covered in the MSCA.
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                                                 9375.1-4-10
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 C.I  Financial  Status/Accounting
     Any obligated funds  remaining  in  the  individual  re-
 sponse activity  at closeout  can  be transferred  to  another
 site/activity in the MSCA  through  the Cooperative  Agree-
 ment amendment process without reguiring  recertification
 of  the funds.  This transfer of  funds,  however, must be
 consistent  with  the Region's SCAP.  Transfer  of funds  to
 another site/activity within the umbrella MSCA  allows  the
 final FSR for  the response activity to  reflect  zero un-
 liquidated  obligations with  a minimum of  paperwork.  All
 records for the  response activity  being closed  out must be
 kept for three years or until those agreements  selected
 for  audit have had all issues resolved  and  the  audit has
 been completed.   If the remedial activity is  a  part of an
 MSCA at the same site, all records  must be  retained at
 least three years after the  closeout  of the umbrella
 agreement or until those agreements selected  for audit
 have had all issues resolved and the  audit has  been com-
 pleted.  This  three year period  may be extended if other
 litigation  actions are initiated;  in  such cases, the State
 must retain the  records for  three years or until the reso-
 lution of the  litigation or  enforcement activities, which-
 ever is  longer.

 C.2   Property/Equipment Report

     Equipment  with remaining useful life that has  been
 purchased with funds for the site-specific remedial
 planning activity can be transferred  to other
 site-response  activities within  the MSCA upon EPA
 approval.   The accounting for the purchased equipment must
 be done  on  a proportionate share basis.  During remedial
 action,  transportable or mobile  treatment systems  (thermal
 destruction, biological or physical-chemical units, etc.)
 are  provided by  the contractor as part of the
 bidding/procurement process  and  do not present a disposal
 problem.  See  Appendix T for equipment/property
 disposition; the  State can recommend  a method of equipment
 disposal in  its  property report.

 D.  CLOSEOUT OF A  COOPERATIVE AGREEMENT FOR MANAGEMENT
    ASSISTANCE

    Closeout of Cooperative Agreements for management
 assistance  activities should follow the closeout process
detailed in Section A of this chapter.  The State should
 submit all  reports as required' in the terms and conditions
of the Cooperative Agreement.
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 E.   SUPERFUND  STATE. CONTRACTS

     If  EPA  retains  lead management responsibility  for
 response, an SSC  is used when the activity requires  the
 State to provide  cost  sharing and/or other CERCLA  section
 104(c)(3) assurances.  The SSC is a legally binding  agree-
 ment between EPA  and the State that documents both par-
 ties' responsibilities.  The RPM and SPO .should  review
 each article in the agreement when the Federal-lead  proj-
 ect  is  approaching conclusion to ensure that the project
 and  SSC are properly closed out.

 E.I  EPA Responsibilities

     The following actions must be completed for a Federal-
 lead project before a  State assumes responsibility for the
 remedy:

         Joint inspection by EPA and the State to confirm
         that  the contractor's work is operational and
         functional

         Transfer to the State of the contractor's certi-
         fication that the remedy is functional and  opera-
         tional

         Acceptance of the remedy by the State

         Transfer to the State of the O&M manual, as built
         drawings and  specifications,  etc.

     . .  Transfer to the State of any service warranties
         for equipment, parts,  etc.

SSCs cannot be closed out until  all  activities are com-
pleted,  all contractor claims are settled, and the REM or
COE contract closeout process is completed.   The RPM will
notify the FMO when EPA has sent the final bill for  the
payment  reconciliation action phase.

E.2  State Reponsibilities

    State responsibilities during the  course of a Federal-
lead project are documented in the SSC and may vary de-
pending  on the degree of  State participation.

E.3  SSC Articles  That  Require Closeout Action

    Examples of articles  usually included in an SSC are
contained in Appendix H of this  manual.  Specific articles
requiring attention during closeout  are discussed below.
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                                                12/17/86
 E.S.a   State  Cost Sharing

     In  its  SSC, the State agrees to pay a share of the
 cost of a project covered by the SSC, based on an estimate
 provided by EPA at the time that the agreement was negoti-
 ated.   At the completion of the work defined in the Scope
 of Work attached to the Contract, EPA will provide the
 State with  copies of all documents pertaining to all fi-
 nancial transactions made pursuant to the Contract.  This
 includes the  calculation of the total cost share paid by
 the  State and use of State CERCLA section 104(c)(3)(C)
 credit.  Final reconciliation of costs is made at this
 time.   The  RPM should work closely with the Regional FMO
 to reconcile  all payments made by EPA in comparison with
 the  required  State percentage.  Monies owed to either EPA
 or the  State  will be paid at that time.  The Regional FMO
 will execute  the necessary paperwork.

 E.S.b   Operation and Maintenance

    At  the  conclusion of the remedial action,  if the State
 intends  to  seek financial assistance for implementation of
 the O&M plan  to ensure that the remedy is functional and
 operational,  it must submit a Cooperative Agreement appli-
 cation  to EPA.  The State's application should be based on
 the O&M plan  prepared for that site and must specify the
 State agency  responsible for O&M, demonstrate the source
 of State O&M  funding,  designate personnel responsible for
O&M,  and contain a schedule for O&M activities.

E.S.c   Reports From EPA to the State

    EPA will  prepare a remedial action report for each
site at  the completion of the remedial action performed
under an SSC.   This report will be submitted to  the SPO
for review within sixty days after the joint EPA/State
inspection and acceptance of the remedy by the State.   At
a minimum,  the remedial action report will:

         Describe oustanding construction items  from the
         pre-final inspection and state that the items
         were resolved

         Explain any modifications to work in  the Scope of
         Work and why these were necessary for the project

         Certify that  the remedy is functional and opera-
         tional

         Supply  copies of documentation necessary to sup-
         port  deletion of the site from the  NPL.
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E.3.d  Acceptance of the Remedy

    EPA acceptance of the remedy will be provided to the
State with the final remedial action report.  State review
and approval of the remedial action report will signify
State acceptance of the remedy.

E.3.e  Transfer of Guarantees and Warranties

    Upon State acceptance of the remedy and assumption of
responsibility for the O&M,  EPA will transfer all warran-
ties and guarantees to the State.

E.3.f  NPL Deletion

    At the successful completion of a remedial action at a
site performed under the SSC, the State can request EPA to
delete the site from the NPL.  The State participates in
the NPL deletion process by reviewing the site's deletion
package and commenting on the proposed deletion.

E.3.g  Contract Closeout

    The SSC remains in effect until a final cost reconcil-
iation is made to ensure that both the State and EPA have
contributed their full cost  shares for the project(s)
conducted pursuant to it.   This includes:   satisfactory
completion of the remedial activities described in the
Scope of Work; the final accounting of all project costs,
including all change orders  and outstanding contractor
claims;  EPA receipt of documentation of all costs incur-
red;  and receipt of all State cost share payments made
under the Contract.
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