United States
                         Environmental Protection
                         Agency
                           Office of Solid Waste
                           and Emergency Response
Publication No. 9375.5-4/FS
January 1990
           EPA     Audits  and  the  Superfund
                           Program Manager
Office of Emergency and Remedial Response
Hazardous Site Control Division (OS-220 )
                                                     Quick Reference Fact Sheet
 INT1ODUCTION
 Superftmd authorizes EPA to enter into two types of response agreements with States, Indian Tribes, and political
 subdivisions:  Cooperative Agreements and  Superfund State Contracts (SSC's). These  can address pre-remedial,
 remedial, enforcement, removal and core program activities. A", of the parties to these agreements, including, EPA, are
 subject to audit  This fact sheet describes why audits are good business practices and how they helj£ EPA protect the
 financial integrity of Superfund response agreements.
WHY & WHEN ARE
AUDITS NEEDED?
WHO IS
INVOLVED?
 FOR MORE
 INFORMATION:
Audits are performed to be sure that all parties to Cooperative Agreements and SSC's arc
meeting their obligations and are complying with Federal regulations, statutes and guidance.
Audits are designed to facilitate the effective implementation and administration  of
response agreements by evaluating issues like: accounting, procurement, and property man-
agement systems; costs incurred on a project; and compliance with the terms and conditions
of an agreement. Typically, audits are conducted at the location where the records arc
maintained.  Thetimingofauditscan vary and can includepre-award, interim and final audits.
Audits are the responsibility of the Office of the Assistant Inspector General for Audits
(OAIGA) within EPA's Office of the Inspector General. The OAIGA can schedule an audit
on its own initiative, or at the request of any of the parties to the Superfund Cooperative
Agreement or SSC.  The Divisional Inspector General for Audits deals directly with the
affected parties to schedule the audit, resolve any questions, and provide advice along the way.
The actual auditors may be employees in the OAIGA or an independent public accounting firm
under contract to EPA. The affected parties should be prepared to provide supporting infor-
mation during the auditors' interview  process. An EPA Action Official is responsible for
ensuring that all audit issues are resolved or for working with EPA's Audit Resolution Board
to review the  issues.

lufonnation on tlic administration of Cooperative Agreements and SSCs can be found in the
following places:

•   40 CFR Part 35 Subpart 0, Interim Final Rule on Cooperative Agreements and Superfund
   State Contracts for Superfund Response Actions

•   40 CFR Part 31, Uniform Administrative Requirements for Grants and  Cooperative
   Agreements to State and Local Governments

   OSWER Directive No. 9375.5-04, "Involvement of Superfund Program Managers in
    Response Agreement Audits".
To obtain any of these documents or a catalog of Superfund publications, contact the Superfund
Docket & Information Center at (202) 382-6940. Additional information is contained in the
"Audit Handbook for EPA Managers," which can be requested at (202)382-4425.  Further
information on audits can be obtained from the Divisional Inspector General for Audits in each
Region, or the Headquarters' OAIGA at (202) 382-4106.
For information on the Superfund Program, you can call the RCRA/Superfund Hotline at (202)
382-3000 or 1-800-424-9346.

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