SUPERFUND
COST RECOVERY CONFERENCE
(53s)
% PROl^
Atlanta, Georgia
March 8 - 10, 1988
Sponsored by:
Office of Waste Programs Enforcement
Office of Enforcement and Compliance Monitoring
Office of the Comptroller
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Workshop Issues
1. How to Make Documentation procedures/Methodologies Better -
This discussion could range from Are there better ways to get
the documents, to Are we providing the right documents.
2. How Should Cases be Prioritized - Discussion to cover what
really happens, to what should happen.
3. When Shouldn't We Pursue Full Cost Recovery, If Ever -
Are there cases we shouldn't pursue, or costs, we should
exclude in those cases we are pursuing?
4. When Should We Start Charging, and How Should We Calculate
Interest - Are there ways other than those presented earlier
to calculate interest that makes sense?
5. What Other Issues Need to be Addressed to Make Our Job Easier -
Are their issues that no one in,Headquarters seems to be
addressing; please prioritize.
Please select the issue you would like to discuss in the
Tuesday afternoon workshop and sign up for it at the registration
desk on Tuesday between 9:00 a.m. and 9:45 a.m. or 11:45 a.m. to
1:00 p.m.. Please sign up early to enhance the possibility of
getting the issue of your choice. To assure that all issues are
covered, there are a limited number of slots per issue. Final
notice of workshop assignment will be made during the 2:30
afternoon break.
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Workshop Instructions
There are five issues from which everyone will be asked to
select one for discussion. There will be four or five groups
with ten people each discussing each issue.
Each group will have a facilitator and a recorder. These
people will be selected by drawing slips from an envelope that
we will provide you. The envelope will have ten pieces of paper
in it, two of which will be marked. One with an "F" to designate
the facilitator and one with a "R" to designate the recorder.
The role of the facilitator is to:
o Keep group focused on task
o Keep group on time
o Make sure everyone has a chance to participate
o Stay neutral
The role of the recorder is to:
o Capture basic ideas
o Create group memory
o Listen for key words
o Ask group to ensure notes are accurate
The workgroups will meet and discuss their issue from 3:45 to
5:00 p.m. today. At the end of the session, each group should
select a reporter by whatever means they choose.
Group reporters will meet with the other reporters that share
their issue this evening. During this meeting, the reporters
select a spokesperson and prepare a 15 minute presentation of the
groups findings. The 15 minutes presentation must allow time for
minority or dissenting reports, as well as questions and/or
statements from the audience.
Each workgroup's notes must be turned in to the registration
desk by the Wednesday afternoon break so that we can publish them
after the conference.
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HOTEL MAPS
Attached are two maps of the Omni's Convention Center, that
show the rooms we will be using for the conference and an itinerary
so you will know where to go.
Tuesday, March 8
General Session from 10:00 - 11:45 and 1:00 - 5:00 will be held
in the Barrington Hall.
Cocktail Reception from 5:30 - 7:00 will be held in the Liberty
Hall .
STARS Demonstrations and Ongoing Operations will take place in
the Knollwood rooms on the lower level.
Wednesday, March 9
General Session from 8:45 - 12:00 and 1:30 - 2:45 will be held
in the Barrington Hall.
Luncheon from 12:00 - 1:30 will be held in the Rutherford Hall.
The afternoon break from 2:45 - 3:00 will be held in the East
Foyer on the lower level, (all other breaks will be held outside
of the Barrington Hall).
The remainder of the afternoon session from 3:00 - 4:30 will be
held in the Glenmar rooms on the lower level.
STARS Demonstrations and Ongoing Operations will take place in
the Knollwood rooms on the lower level.
Thursday, March 10
General Session from 9:00 - 12:00 will be held in the Barrington
Hall.
STARS Demonstrations and Ongoing Operations will take place in
the Knollwood rooms on the lower level.
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/ jjL UNITED STATES ENVIRONMENTAL PROTECT
I AA|ZZ ? WASHINGTON, D C. 20460
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OFFICE OF
SOLID WASTE ANO EMERGENCY RESPONSE
MAR I 1963
MEMORANDUM
SUBJECT: .Review of tfaji D^ft Cost Recovery Strategy
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FROM: 1p*^-ployd Guerc'i', Director
V CERCLA Enforcement Division
TO: ' Cost Recovery Conference Attendees
Attached for your review is the Draft Cost Recovery.
Strategy. This document has been written to assist the Regions
in the planning and implementation of actions to recover federal
funds expended in CERCLA response actions. The guidance provides
an overview of cost recovery activities which must be conducted
for CERCLA response actions. It also describes case selection
criteria for use in setting priorities for the most efficient use
of cost recovery resources.
OWPE is circulating this document in advance of the Cost
Recovery Conference being held in Atlanta, March 8-10, to assist
in the discussion of these issues. We welcome your comments
during the conference and would appreciate any formal written
comments by Friday, March 25. If there are elements not included
in the strategy that should be added or deleted, we would welcome
this type of input as well. Enclosed also is a copy of the draft
guidance on Close-out Memoranda to Document a Decision Not to
Pursue a CERCLA Section 107 Action. This document is intended to
provide detailed information on the content of Close-out
Memoranda which should be written for each site where the Agency
does not intend, on the basis of enforcement information, to
pursue an action for recovery of CERCLA monies. Written comments
are also needed by Friday, March 25.
Thank you for your assistance in the review of this
document. We look forward to the discussions that will ensue at
the Cost Recovery Conference. Please provide your written
comments COB Friday, March 25, to Carolyn Mc Avoy of my staff at
FTS 475-8723, Room S-365.
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DRAFT
THE SUPERFUND COST RECOVERY STRATEGY
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Purpose of this Guidance
DRAFT
This guidance document has been written to facilitate
planning and decisions regarding actions to recover federal funds
expended in CERCLA response actions. Part I discusses general
cost recovery program priorities. Part II identifies case
selection criteria to aid managers in setting priorities for case
referrals for the most efficient use of cost recovery resources.
Parts III and IV identify activities required to support the
development of cost recovery actions for each site where the
Agency spends Fund monies in response actions. Part III sets
out the cost recovery process for removal actions for each step
of the removal process. Part IV sets out the cost recovery
process for remedial actions. Activities in support of cost
recovery are identified for each major step of the remedial
investigation and feasibility study and the remedial design and
action. Part V provides an overview on the Agency's approach for
small cases. Part VI is a bibliography of guidance documents
related to cost recovery.
I. Program Priorities
The policy of the Superfund Enforcement program is to obtain
response actions in the first instance by responsible parties,
rather than by the Environmental Protection Agency (EPA) or a
state. There have been and will continue to be many cases in
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DRAFT
which the Agency will respond to releases using funds from the
Hazardous Substance Superfund (the Fund). Those costs are
recoverable from the party or parties who are liable under
Section 107 of the Comprehensive Environmental Response,
Compensation, and Liability Act (CERCLA, or the Act).1
The priorities and objectives of the cost recovery program
are to: 1) maximize return of revenue to the Fund; 2) encourage
PRP settlement by implementing an effective cost recovery program
against non-settlors; 3) initiate necessary litigation or resolve
cases within the time provided under the statute of limitations;
4) effectively use administrative authorities and dispute
resolution procedures to resolve small cases without frequent
recourse to litigation.
The highest priority of the Superfund cost recovery program
is to maximize return of revenues to the Fund. Funds may be
recovered through actions under section 107 of the Act, as
components of settlements for prospective work under section 106
or 122, and in administrative settlements under section 122.
V §107 provides generally that past and present owners and
operators of a site, and generators and transporters who
contributed hazardous substances to a site, shall be liable for
all costs incurred in response to a release or threat of release
undertaken by the United States government, a State, an Indian
Trust, or any other person, for damages to or loss of natural
resources, and for costs of any health assessment or health
effects study carried out under §104(i).
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In order to maximize revenues to the Fund and thereby
increase the number of sites that can be addressed by the
Superfund program, the Agency must fully utilize the cost
recovery authorities available to it. Every case must be
evaluated for cost recovery. However, since resources available
to the cost recovery program are limited, EPA must set priorities
and select and plan referrals of actions in a manner and at a
time which will provide for the maximum return to the Fund. Cost
recovery actions should be referred as soon as possible after the
action is ripe. Removals are generally not considered ripe for
referral until completed. Remedials are generally not considered
ripe until after the record of decision (ROD) for the particular
operable unit is signed and the remedial action contract is
signed. Also, the time for development of referrals must be
factored into the process.2
Statute of limitations deadlines must be taken into account.
The Superfund Amendments and Reauthorization Act of 1986 (SARA)
added statute of limitations restrictions on cost recovery
actions pursuant to CERCLA §107. Although CERCLA did not include
an express statute of limitations prior to SARA, and the Agency
maintains there is none, Agency policy continues to be to file or
2/ The June 12, 1987, Memorandum entitled Cost Recovery
Actions/Statute of Limitations. OSWER Directive No. 9832.3-1A,
discusses the timing of CERCLA cost recovery actions.
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close out these actions in a timely manner to foster efficient
management of the cost recovery program.
Finally, the Agency must also make an effort to pursue
administrative settlements to resolve outstanding small cases.
New authority to settle small cases has been delegated to the
Regional Administrators. This authority provides the Agency with
a means of resolving small cases in a shorter time frame and with
fewer resources than traditional litigation.
In light of the above, the Agency must continue to utilize
cost recovery enforcement authorities to create a climate for
settlement. An atmosphere of risk of cost recovery litigation
will promote settlement for PRP response actions as well as
settlements for cost recovery.
Part II. Case Selection Criteria
As the Superfund program matures, an increasing number of
sites are moving beyond the early stages of the Superfund process
and into the remedial design and action phases, where greater
amounts of money are spent. Revenue projections have shown that
the vast majority of potential revenues to the Fund in future
years depend on recovery of funds associated with these sites.
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DRAFT
With limited resources available to pursue cost recovery
cases, Regions must make management decisions regarding which
sites to refer for section 107 judicial actions. To assist this
effort, the Office of Solid Waste and Emergency Response in
consultation with other offices developed case selection criteria
which, when applied to candidates for referral, ensure that
resources are directed towards those cases which have the highest
potential for return in terms of revenues to the fund taking into
account viability of defendants. The criteria are generally
based on the amount of. money expended at a site and its
recoverability (i.e., strength of the case, financial position of
PRP(s)).
The highest priority sites are ripe remedials, defined as
those where the remedial action has been initiated. Generally, a
remedial referral should be scheduled for every site where a
federally funded remedial action is planned and there are viable
PRPs. The action should be filed shortly after the contract for
the remedial action is executed. The Agency will defer the filing
of these ripe remedial actions only in limited circumstances for
technical or strategic reasons. Any decision to defer the filing
of a large case must be specifically justified on a case-by-case
basis.
The second priority sites are those NPL or non-NPL sites
where EPA has completed a removal action, RI/FS, or IRM, the
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total costs of response are two hundred thousand dollars or
greater, and the possible statute of limitations deadline is
approaching. Although the Agency's position is that the SARA
statute of limitations apply only to those response actions
initiated after the effective date of SARA, the Agency will to
refer cases all cases well within the SARA statute of limitations
timeframe, whether or not the action was initiated prior to the
effective date of SARA. Pre-SARA cases in this category that are
beyond the statute of limitations will be referred as soon as
possible.
The third priority sites are those NPL or non-NPL sites
where EPA has completed a removal action and the total costs of
response are two hundred thousand dollars or greater. Removal
referrals should occur no later than twelve months after
completion of the removal action.
The fourth priority sites are those where total costs of
response are less than two hundred thousand dollars. Consistent
with available resources, referrals should be considered for
these sites where evidence linking the PRPs to the site is good,
PRPs are recalcitrant, and the case may be used to create good
precedent or an example that EPA is willing to pursue costs when
the merits of the case warrant it.
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Within each category above, priorities should be set on the
basis of potential revenues to the Fund (i.e., those sites which
will generate the most revenue should be the highest priority for
referral.)
These priorities are not intended to discourage the Regions
from negotiating for administrative settlements for cost recovery
under section 122(h). Administrative settlements for any of these
categories of cases, with the concurrence of the Department of
Justice wherever necessary, can help to preserve resources and
augment revenues by allowing settlements for cost recovery
without the need to prepare a comprehensive judicial referral
package. Of course, negotiation of administrative settlements
should not be a reason to unduly defer cost documentation and
preparation of referrals, particularly in cases with large costs,
or where where judicial action would be needed for other reasons.
Bankruptcy referrals often present particularly difficult
case selection and management issues. The Agency is frequently
operating under time constraints with imperfect information.
Nonetheless, it is important in bankruptcy cases to make reasoned
and informed judgments on whether a bankruptcy action is worth
pursuing, given other demands on Agency resources. This
requires, as a minimum, an evaluation of the amount of funds to
be recovered, the case against the PRP and the possibility of
full recovery from other PRPs, the likelihood of significant
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recovery given the assets and liabilities of the PRP, the claims
of secured and unsecured creditors, and the likely Agency
resources involved.
CERCLIS is being programmed to produce a report that
identifies sites ripe for recovery of costs.3 The Regions
input information regarding the viability and status of cost
recovery actions on a site-specific basis. Other reports can
then be generated on a region-specific basis, to provide names of
sites which make the best candidates for referral. By applying
the criteria listed above, each Region can select the most
appropriate sites for cost recovery efforts and target those
sites as SCAP/SPMS commitments.4
Part III. THE COST RECOVERY PROCESS FOR REMOVAL ACTIONS
Before, during, and following a removal action there are
specific steps that the Agency must take to facilitate settlement
or maximize the potential for recovery of funds in any future
cost recovery action. The extent of each of the steps may vary
depending upon the size and duration of the removal action. The
3 Information in OWPE's Cost Documentation Monitoring
System (CDMS) presently produces these reports. Once CERCLIS is
operational, these reports will be generated through it instead
of through CDMS.
4/ Lowest priority sites (those with total costs less than
two hundred thousand dollars) and bankruptcy referrals do not
count against SCAP or SPMS targets.
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timing may vary depending upon the exigencies of the situation.
This section identifies and explains each of the steps taken in
the removal process to facilitate cost recovery. While some
steps may also facilitate settlement, this guidance will not
address those concerns.
A. Pre-Removal
Pre-removal activities that may be carried out in
preparation for future cost recovery actions include the
potentially responsible party search, the development of the
administrative record, notice to identified PRPS and negotiations
with those PRPs who are interested, and the issuance of
administrative orders. While each of these activities is an
integral part of the broader Superfund program, each has a
special significance in light of potential cost recovery actions.
A.1. The Potentially Responsible Party Search. The
identification of potentially responsible parties (PRPs) is
central to all future cost recovery actions. The PRP search
initiated following site discovery may continue throughout the
Superfund process. Certain PRP search activities should be
conducted prior to the initiation of a removal action. The
extent of further activities will depend on the expected costs of
the removal and the exigencies of the circumstances.
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At the time of site discovery, a preliminary PRP search is
conducted by the Agency to identify the owner/operator of a site
and other readily identifiable PRPs. Where time permits, and
total response costs are expected to be significant (greater than
two hundred thousand dollars), the PRP search prior to the
initiation of the removal action should include the following
tasks: Agency record collection and file review; issuance of
CERCLA 104(e) letters/RCRA 3007(c) letters; financial status;
history of operations at the site; interviews with government
officials; PRP name and address updates; PRP status/PRP history;
records compilation; report preparation; and a title search of
the site property. These tasks are discussed in detail in
Chapter 3.1 of the Potentially Responsible Party Search Manual.
May 4, 1987, (OSWER Directive No. 9834.6). Where expenses are
well over two hundred thousand dollars, generators, if any,
should be identified, in accordance with Chapter 3.2 of the
Manual.
If total response costs are not expected to exceed two
hundred thousand dollars, the Region should curtail
implementation of many of the tasks of the PRP search listed
above cuch that search activities do not exceed twenty per cent
of the cost of the removal. If total costs exceed two hundred
thousand dollars, additional PRP search tasks should be conducted
at that time.
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A.2. Development of the Administrative Record. The development
of the administrative record supporting the selection of a
response action is central to the cost recovery potential of a
case. Section 113(j) of CERCLA limits judicial review of issues
concerning the adequacy of a response action to the
administrative record. Section 113(k) requires that interested
persons be given the opportunity to participate in the
development of the administrative record.
Prior to the initiation of a removal action, Regions should
develop the administrative record consistent with the draft
interim procedures. The record should be available for public
inspection as follows: for non-time critical actions, when the
EE/CA approval memorandum is signed, and for time-critical
actions,( other than emergencies lasting less than 30 days) the
record should be available no later than 60 days after on-site
removal activity is initiated. (See the draft Interim Guidance
on Administrative Records for Selection of a CERCLA Response
Action.) Public comment must be solicited on the proposed
response action for every non-time critical removal action and
for those time-critical actions lasting longer than thirty days.
3. Notice and Negotiation and the Issuance of Administrative
Orders. Notice and negotiations and the issuance of
administrative orders are generally activities that should be
conducted to obtain an agreement from the PRP(s) to implement a
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response action, thus eliminating the need for cost recovery of
response action costs. There are important cost recovery
aspects to each of these activities.
The Interim Guidance on Notice Letters. Negotiations, and
Information Exchange. October 19, 1987 (OSWER Directive
No. 9834.10) provides further information on the content and
timing of notice letters for removal actions. General notices
should be provided. In addition, where time allows, special
notice should be given. Where time does not allow, or it is
otherwise determined that negotiations would not facilitate an
agreement, PRPs should be advised that special notice will not be
given.^
If notice to PRPs leads to negotiations for a PRP removal
action, Regions are encouraged to seek an agreement from the PRPs
for the reimbursement of EPA's oversight costs. Particularly on
large removals that will involve extensive contractor costs, the
administrative order on consent should contain a provision which
describes the manner of determining the amount, the schedule for
billing by EPA and payment by the PRP of the oversight costs
incurred by EPA.6 A less desirable alternative provision in a
5/ See Section 122(a) of CERCLA. This may be combined with
general notice.
6/ The Office of Waste Programs Enforcement will be
developing guidance on the recovery of oversight costs in
settlements for PRP response actions.
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consent order is an explicit reservation of the right to seek to
recover oversight costs. Where a consent order for a removal
action does contain a provision for the reimbursement of EPA's
oversight costs, the Regional program office will be responsible
for notifying the Regional financial management office to set up
an account for receipt of the money.
Where negotiations for a PRP response action are
unsuccessful, or the exigencies of the situation at the site do
not allow for extended negotiations, the Region is to issue a
unilateral administrative order to viable PRPs. A unilateral
order may encourage PRP response and has the added advantage of
setting up treble damages7 and penalties8.
B. Cost Recovery Activity During the Removal Action
7/ Section 107(c)(3) of CERCLA establishes the authority of
the United States to collect treble damages for non-compliance
with an administrative order. "If any person who is liable for
a release or threat of release of a hazardous substance fails
without sufficient cause to properly provide removal or remedial
action upon order of the President pursuant to section 104 or 106
of this Act, such person may be liable to the United States for
punitive damages in an amount at least equal to, and not more
than three times, the amount of any costs incurred by the Fund as
a result of such failure to take proper action."
8/ Section 106(b) provides that "any person who, without
sufficient cause, willfully violates, or fails or refuses to
comply with, any order of the Presendent under subsection (a)
may, in an action brought in the appropriate United States
district court to enforce such order, be fined not more than
$25,000 for each day in which such violation occurs or such
failure to comply continues."
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Cost recovery activities that occur during a removal action
depend upon whether the removal is conducted by the Agency (or
its contractors) or a potentially responsible party. During a
fund-financed removal action, all EPA and contractor activities
and costs must be carefully recorded and as necessary, the PRP
search should be supplemented. During a PRP removal action, the
Agency must keep track of its oversight costs.
B.l. Activity Documentation and Cost Accounting. When the
removal is being conducted by EPA, the Agency must maintain an
accounting of activities and costs associated with the response
action. These costs may include : EPA in-house expenditures,
contracts, money paid to other federal agencies through
interagency agreements (IAG's), and money paid to States through
cooperative agreements. EPA personnel must take care to charge
all time and travel associated with a removal action using the
site specified account number assigned by the Financial
Management Division. Contacts, IAG's and Cooperative Agreements
provide that charges are made site-specifically, also.
When the removal is being conducted by the PRPs, EPA must
maintain an accounting of oversight costs, whether or not the
PRPs have agreed to reimburse the Agency for those costs. Where
the PRP has agreed to reimburse the Agency for oversight costs,
the accounting will be used by EPA to support the demand for a
sum certain in the demand letter. If the PRPs have not
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explicitly agreed to reimburse the Agency, documentation of the
accounting may be needed later, if EPA decides to pursue a cost
recovery action against the PRP conducting the removal or any
other PRP for these or other costs incurred.
B.2. Supplemental PRP Search. During the removal action, the
search for potentially responsible parties should continue if the
total costs of response at the site are expected to exceed two
hundred thousand dollars. Generally, the higher the total cost
of removal, the greater the effort the Agency should make to
identify PRPs and develop the information that links them to the
site. For all removal actions over two hundred thousand dollars,
the tasks identified in Section A.l. must be completed in advance
of a final decision to proceed or not with litigation for cost
recovery.
C. Post Removal Cost Recovery Activities
After the completion of a fund-financed removal action, the
major components of the potential cost recovery case are
collected (total costs of response at the site, the PRP search,
the response to the demand letter, and other pertinent
information) and the likely success of cost recovery efforts is
evaluated. Based on the evaluation, the region must make a final
decision to proceed or not to proceed with further efforts at
cost recovery.
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C.l. Determination of the Total Response Costs. Once a removal
action has been completed, the EPA must determine the total costs
of response for the removal action. The Financial Management
Division (FMD) of the Office of the Comptroller is responsible
for the actual accounting of all obligations and disbursements of
the Hazardous Substance Superfund (Fund) monies. FMD tracks
Superfund expenditures through its computerized Financial
Management System (FMS) which tracks obligations and
disbursements on a site-specific basis. FMD's Software Package
for Unique Reports can produce cost reports, known as SPUR
reports, which summarize all obligations and disbursements on a
site-specific basis. The Region should rely on the SPUR report
for the total costs of response for purposes of making a
preliminary decision on whether or not to pursue litigation if
efforts at negotiating a settlement are unsuccessful.
Generally, where total costs of response exceed two hundred
thousand dollars, the region should plan, absent a decision not
to pursue cost recovery,9 to litigate against potentially
responsible parties if negotiations fail. In some cases where
total costs of response are less than two hundred thousand
dollars, resources may not be available to pursue cost recovery
9/ The attached draft Guidance on Documenting Decisions not
to Take Cost Recovery Actions identifies the possible bases for
not taking cost recovery actions.
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through litigation. The Region should consider the use of
arbitration in such cases.
C.2. Evaluation and Completion of the Potentially Responsible
Party Search. After the removal has been completed, the PRP
search should be evaluated for completeness. The Regional
Counsel assigned to the case should review the PRP search for
evidentiary sufficiency. The decision to conduct any additional
PRP search activities not yet initiated should be made on the
basis or the sufficiency of the evidence and consistent with the
total costs of response and the likelihood of identifying
additional PRPs. The higher the costs of response, the stronger
the effort should be to locate PRPs and link them to the site.10
Since cases with total costs of response less than two hundred
thousand dollars will not always be litigated, extensive PRP
searches should not be conducted without prior evaluation fo the
site expenditures, costs fo additional PRP search activities,
likelihood of identifying viable PRPs, and likelihood of
litigation if PRPs fail to respond satisfactorily to a demand
letter.
If the PRP Search has not identified any PRP, the case
should be closed out by way of a Cost Recovery Close-Out
10/ Because of the relatively large amount of money
expended at sites on the National Priorities List (NPL), PRP
searches for removals at NPL sites should always be as thorough
as possible.
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Memorandum.11 This will provide documentation that the cost
recovery potential has been evaluated and remove the case from
further consideration. The issuance of a Cost Recovery Close-Out
Memorandum on a site must be reported in the CERCLIS system.
C.3. Cost Documentation. Following the conclusion of the
removal, the Region should begin gathering the records which
serve to support a demand letter. The threshold of two hundred
thousand dollars should be used to determine the extent of cost
documentation. For these cases, documentation efforts should not
be extensive. Documentation for cases less than two hundred
thousand dollars should include the total costs of the response
activity by general categories. These categories include EPA
in-house expenditures, contracts, other federal agency costs
(through interagency agreements) and Fund monies expended by
states through cooperative agreements.
For those cases with costs greater than two hundred thousand
dollars, full cost documentation should proceed if the case is
likely to be litigated. The first step in documenting site
expenditures is to take an inventory of all activities that have
occurred both at the site and in support of site activity. This
inventory is facilitated by the completion of the Cost Recovery
Checklist developed by the OWPE Cost Documentation Team.
11/ See the attached Memorandum on closing out cost
recovery cases.
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Currently, the checklist, once completed, must be sent to OWPE
allowing at least six weeks for document collection. OWPE
cost recovery coordinators assemble cost documentation for all
contracts let out of Headquarters. The Region, the Department of
Justice, other federal agencies, and States, each have certain
responsibilities in the collection and packaging of cost
documentation. Successful documentation of costs will require
the close cooperation of Superfund legal, program, enforcement,
and financial offices both in the Regions, and in Headquarters
and with Justice Department attorneys. The Procedures for
Documenting Costs for CERCLA §107 Actions. January 30, 1985
(OSWER Directive No. 9832.0-la) describes roles and
responsibilities of each office in preparing cost documentation
for litigation. The Agency is in the process of determining
whether to delegate all cost documentation responsibility to the
Regional offices.
C.4. Demand Letters. As soon as the Region has documented costs
consistent with the level of expenditures and likelihood of
litigation, this should be used in the demand for payment by PRPs
of all past costs.H The demand letter contains a demand from
EPA to the PRP(s) for payment of Fund monies expended at the
12/ Regional Administrators were delegated the authority to
issue demand letters under SARA on September 13, 1987. Program
and legal personnel should consult with their supervisors to
determine who has responsibility for preparing and issuing demand
letters in their Region.
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site. The demand letter should be sent to all parties who have
been identified as potentially liable as soon as practicable
after the completion of the removal. This letter should be
issued in all cases where response costs have been incurred under
CERCLA regardless of whether a decision has been made to initiate
a judicial proceeding for cost recovery.
Guidance on the content of a demand letter, and a model
demand letter can be found in the 1983 Cost Recovery Guidance.
In addition to the items listed in the 1983 Cost Recovery
Guidance to be included in a demand letter, all demand letters
issued since the passage of the Superfund Amendments and
Reauthorization Act of 1986 should contain a reference to the
fact that interest is accruing from the date of issuance of the
demand letter13.
C.5. Negotiation. The demand letter provides the recipient with
an opportunity to meet with Agency officials and discuss the
Agency's claim for past costs. In some cases, the Region will
have received no response to a demand letter. In many cases, the
PRP(s) will respond to a demand letter expressing interest in
13/ §107(a) of CERCLA provides that the "amounts recoverable
under this section shall include interest on all [costs incurred
by EPA not inconsistent with the national contingency plan].
Such interest shall accrue from the later of (i) the date of
payment of a specified amount is demanded in writing, or (ii) the
date of the expenditure concerned." The Office of Enforcement
and Compliance Monitoring is drafting guidance on recovery of
interest in CERCLA §107 actions.
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meeting with the Agency to discuss the Agency's claim.
Negotiations should be initiated and carried out within a limited
period of time determined by the Region on the basis of factors
affecting the complexity of the negotiations (e.g., the number of
potentially responsible parties that will participate, the amount
of the claim). Further information on the development of a
negotiating team and related issues can be found in Cost Recovery
Actions under the Comprehensive Environmental Response.
Compensation, and Liability Act of 1980. August 26, 1983 (OSWER
Directive No. 9832.1).
The Region may also decide to utilize alternative dispute
resolution techniques to achieve settlement. For all cases where
the total costs of response exceed five hundred thousand dollars,
the Region should consult with the Department of Justice and
EPA's Office of Waste Programs Enforcement and Office of
Enforcement and Compliance Monitoring prior to the initiation of
negotiations.
C.6. Settlements. If negotiations are successful, agreements
will be formalized in an administrative document or a judicial
consent decree. The Region may enter a partial settlement with
some PRPs and seek to recover unreimbursed costs from non-
settlors .
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Administrative settlements14 may be entered into by the
Agency for cost recovery pursuant to Section 122(h) of SARA15.
Administrative settlements in cases where total costs of response
are not expected to exceed five hundred thousand dollars may be
signed by the Regional Administrator without EPA Headquarters and
Department of Justice concurrence.16 The Agency must solicit
public comment on administrative settlements by placing a notice
of the settlement in the Federal Register. The comment period is
thirty days. Administrative settlements for cost recovery for
cases where the total cost of response on a site are expected to
exceed five hundred thousand dollars may be entered into with the
14/ The Office of Enforcement and Compliance Monitoring is
drafting regulations on the procedures to be followed for
administrative cost recovery settlements.
15/ Section 122 (h) of the Superfund Amendments and
Reauthorization Act of 1986 gives the Agency the authority to
settle cost claims administratively. Such settlements require
the prior written approval of the Department of Justice if total
costs of response exceed five hundred thousand dollars.
16/ The authority "to enter into or exercise Agency
concurrence in non-judicial agreements or administrative orders
for the recovery of costs of response" was delegated to Regional
Administrators on September 13, 1987, (CERCLA
Delegation # 14-14-D), subject to the following limitation: "For
settlements where the total response costs at the facility exceed
$500,000 (excluding interest) and the settlement compromises a
claim of the United States, Regional Administrators or their
delegatees must consult with the Assistant Administrator for
Solid Waste and Emergency Response and the Assistant
Administrator for Enforcement and Compliance Monitoring or their
designees before exercising any of the above authorities, unless
such consultation is waived by memorandum." This authority
expressly does not include de minimis settlements under CERCLA
Section 122(g).
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advance concurrence of EPA Headquarters (OWPE and OECM) and the
Department of Justice.
Judicial consent decrees currently require the approval of
the EPA's Office of Waste Programs Enforcement and Office of
Enforcement and Compliance Monitoring and the Department of
Justice.
C.7. Consideration of Referral in the Event of No Settlement.
In each case where the Agency has conducted a response action
under the authority of section 104 of CERCLA, the Agency must
make an affirmative decision to proceed or not to proceed with a
judicial cost recovery action. This applies to those sites where
no response to a demand letter was received as well as to those
sites for which negotiations occurred but were unsuccessful. The
Region should have gathered all the information necessary to
decide the final disposition of the case. The relevant factors
to be considered include:
(a) the amount of costs at issue;
(b) the strength of evidence connecting the potential
defendant(s) to the site;
(c) the availability and merit of any defense. (See
CERCLA §107);
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(d) the quality of release, remedy, and expenditure
documentation by the Agency, a state or third
party;
(e) the financial ability of the potential
defendant(s) to satisfy a judgment for the amount
of the claim or to pay a substantial portion of
the claim in settlement;
(f) the statute of limitations; and
(g) other cases competing for resources.
If upon review of the case on the basis of the above
factors, the Region decides not to pursue a cost recovery action,
the decision must be documented in a Cost Recovery Close-Out
Memorandum.17 A Close-Out Memorandum will provide documentation
for why we have not pursued cost recovery in a particular case,
and provide the Agency with information necessary for predicting
revenues to the fund in future years.
Generally, the Regions should anticipate developing cases
for litigation for all sites where total cost of response exceed
Recovery
25
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two hundred thousand dollars and negotiations for settlement were
unsuccessful. Sites where total costs of response do not exceed
two hundred thousand dollars, and negotiations were unsuccessful,
may be candidates for referral depending upon available
resources. It may be prudent to pursue litigation on a few of
these sites to maintain an atmosphere of risk and thereby promote
settlement. The <$2 00K cases selected for litigation should be
those where PRPs are recalcitrant, evidence is good, and the
cases are otherwise meritorious.
A decision to proceed with a judicial action for cost
recovery requires the assembly of all documents associated with
the case including those necessary to substantiate:
1) There is a release or the threat of a release of a
hazardous substance;
2) The release or threat of release is from a
facility;
3) The release or threat of release caused the United
States to incur response costs.
4) The Defendant is in one of those categories of
liable parties in CERLCLA section 107(a).
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These elements are discussed in the draft Model Litigation
Report for CERCLA §§ 106 and 107 and RCRA §7003 under development
by OECM. Additional information can be found in Cost Recovery
Actions under the Comprehensive Environmental Response.
Compensation, and Liability Act of 1980. OSWER Directive
No. 9832.1) and Procedures for Documenting Costs for CERCLA §107
Actions. (OSWER Directive No. 9832.0-la). Evidence
substantiating each element of proof must be included in a
referral package submitted to the Department of Justice when
proceeding with a judicial action.
Referrals seeking the recovery of costs expended in a
removal action should occur no later than twelve months after
completion of the removal, whether or not the site is on the
National Priorities List.1® Exceptions to this policy may be
possible in certain instances for legitimate litigation strategy
reasons. However, in no event should filing be delayed beyond
the statute of limitations.
18/ Although sites on the National Priorities List will
have further costs, e.g.. costs of a remedial investigation and
feasibility study, the action for the recovery of removal costs
should be brought within a year of completion of the removal to
assure that we litigate the case while the evidence is most
readily available. See Cost Recovery Actions/Statute of
Limitations. June 12, 1987 (OSWER Directive No. 9832.3-1A).
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Because of limited resources and an ever-increasing number
of viable cases with higher costs of response, cases with total
costs of response less than two hundred thousand dollars are
considered lower priority for purposes of cost recovery.
Although referrals of such cases do not count against SCAP/SPMS
targets, headquarters and DOJ will accept referrals of these low
dollar amount cases assuming SCAP/SPMS targets have been met,
higher priority sites have been otherwise addressed, and the case
is otherwise meritorious.
Part IV. COST RECOVERY PROCESS FOR REMEDIAL PORTIONS OF NPL
SITES
The cost recovery process for remedial sites includes the
0
following elements: the search for potentially responsible
6> . ®
parties (PRPs); the opportunity for PRPs to conduct the work, the
... fr)
development of the administrative record^cost documentation; and
^the timely issuance of demand letters. While the process for
remedial sites is similar to the previously described process for
removal sites, the level of effort of each element must be
increased over that for removal actions because of the greater
amount of money involved. Sites that proceed through a remedial
investigation and feasibility study and remedial design and
action, will easily exceed the threshold level of two hundred
thousand dollars used in the removal cost recovery process.
Described below is the level of effort required for each of the
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elements in the remedial cost recovery process and the timing of
each of the elements.
A. Pre-Remedial Cost Recovery Activity
Activities that are carried out in preparation for future
cost recovery actions prior to the initiation of a remedial
investigation and feasibility study (RI/FS) include the
potentially responsible party search, general notice, special
notice, negotiations, and may include the issuance of an
administrative order on consent for a PRP RI/FS.
A.1. The Potentially Responsible Party Search The
identification and location of potentially responsible parties is
central to all future enforcement activities, including cost
recovery actions. The PRP search will generate names of
potentially responsible parties as well as the information to
link the PRPs to the site. This information is likely to serve
as evidence in future judicial actions to prove the liability of -
the defendants.
Concurrent with the NPL listing process, the Region should
initiate a PRP search in accordance with the guidelines set out
in the Potentially Responsible Party Search Manual. August 27,
1987, (OSWER Directive No. 9834.6). The following activities
should be conducted prior to the initiation of the RI/FS to
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ensure that all PRPs may be given the earliest notice of their
potential liability and an opportunity to conduct the work:
Agency record collection and file review; issuance of CERCLA
104(e) letters/RCRA 3007(c) letters; financial status; history of
operations at the site; interviews with government officials; PRP
name and address updates; PRP status/PRP history; records
compilation; report preparation; and a title search of the site
property. In addition, sufficient information should be
collected on generators to satisfy the special notice
requirements of section 122 of CERCLA.19 If possible, PRP search
should be completed prior to the initiation of the RI/FS. In some
instances, this will not be possible. For example it may be
necessary to undertake an RI to determine the source of
contamination. In other instances, the search for generators may
be complicated or "new" information may be discovered late in the
process.
A.2. General and Special Notice Letters and Negotiations for a
PRP Remedial Investigation and Feasibility Study. Once PRPs have
been identified, the Region should issue General Notice Letters
to apprise PRPs of their potential liability. This should be
done as soon as possible after they have been identified. In
19/ CERCLA §122(e)(l) identifies information that should be
included, to the extent it is available, in a special notice
letter. This information includes the names and addresses of
other PRPs, the volume and nature of the hazardous substances
contributed by each PRP, and a ranking by volume of the
substances at the facility.
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addition, information relating to names and addresses of other
PRPs, volumetric rankings and nature of substances should be
provided as soon as possible. Special notice letters should
provide PRPs with a specific opportunity to conduct the RI/FS.
Early notice also serves to provide the PRPs with notice that the
administrative record is under development. Information
regarding the content and timing of general notice letter,
special notice letters, and negotiations for PRP RI/FS can be
found in the Interim Guidance on Notice Letters. Negotiation .
and Information Exchange. October 19, 1987 (OSWER Directive No.
9834.10).
Special notice letters should include a demand for payment of
past costs if a fund-financed removal action was conducted at the
site and a demand letter had not already been sent.
A.3. Settlement for PRP Remedial Investigation/Feasibility
Study. The cost recovery aspect of a settlement for a PRP RI/FS
involves the requirement for PRPs to pay for third party
oversight of the RI/FS and may involve the recovery of past costs
incurred by the Agency.
Where negotiations result in a settlement for a PRP RI/FS,
EPA generally will require the settling PRPs to commit in the
order to pay the costs of oversight of the RI/FS including
extramural costs (contract and interagency agreements) and
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intramural costs (EPA payroll, travel, and indirect costs) on a
specified schedule. The Region should set up an account for the
receipt of oversight costs.20
In the case of those sites where removal actions have
occurred prior to the negotiation, and the cost recovery is not
being pursued on a separate track, additional provisions for
recovery of past costs or a reservation of EPA's rights to pursue
those costs should be included in the administrative order.
Since the Agency must have the prior concurrence of the
Department of Justice to compromise claims greater than five
hundred thousand dollars administratively, an administrative
RI/FS settlement that includes reimbursement for some past costs
and waives others may require DOJ advance concurrence. On the
other hand, if some but not all past costs are recovered in the
settlement, and a reservation of the Agency's right to pursue the
remaining costs is included, DOJ's advance concurrence will not
be necessary. The Region should follow the guidance on
administrative cost recovery settlements currently under
development by OECM.
Where negotiations do not result in settlement, the Agency
normally will proceed with a fund-financed RI/FS.
20/ The Agency will be drafting guidance on the recovery '
oversight costs in settlements for PRP response actions in the
next few months.
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B. Cost Recovery Activities During the Remedial Investigation/
Feasibility Studies
The activities that occur during the remedial investigation
and feasibility study in support of future cost recovery actions
may include a supplemental PRP search, the development of the
administrative record, the documentation of activities and costs,
notice and demand letters, and negotiation for PRP remedial
design and action.
B.l. Documentation of Activities and Cost Accounting. The
documentation of activities and accounting of costs must occur
whether the remedial investigation and feasibility study are
being conducted by the Agency or the PRPs.
During a fund-financed RI/FS, each organization involved
(e.g., EPA, a state, other federal agencies, EPA's contractors,
etc.) is responsible for keeping an accounting of its activities
and the costs corresponding to those activities/items. These
records will be assembled later in the RI/FS in preparation for
negotiations with PRPs for private-party remedial design and
action and may serve as evidence of costs incurred in future
judicial actions to substantiate cost recovery claims.
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When the RI/FS is being conducted by the PRP(s), the Agency
must carefully record all costs associated with the oversight of
that action. The settlement agreement should specify the
schedule for payment of oversight costs throughout the RI/FS.
Normally, the Agency will issue a demand for payment at the end
of the fiscal year throughout the course of the PRP RI/FS for all
cost incurred during that fiscal year. Quality record keeping is
essential since the Agency must be able to substantiate the
amount of money demanded and what activities were performed for
that amount.
B.2. Supplemental PRP Search. As the RI/FS proceeds, the Agency
should as necessary continue to develop the PRP search.
Additional PRPs found since the start of the RI/FS who did not
receive notice letters should be issued general notice letters as
soon as they are identified. This will give them an opportunity
to participate, to the extent feasible, in on-going work. The
evidence linking each PRP to the site should be fully reviewed by
the Office of Regional Counsel in anticipation of pursuing
litigation against the PRP, and supplemented as necessary.
Again, the Region should ensure that all activities identified in
the Potentially Responsible Party Search Manual. (OSWER Directive
No. 9834.3) have been conducted or are planned.
If the PRP search indicates that there are no PRPs at the
site, the Region should prepare a close-out memorandum to
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document the basis for a decision not to proceed with cost
recovery. If the PRPs are not financially viable, the Region
should review the merits of proceeding with cost recovery. See
the discussion of bankruptcy referrals in the Case Selection
Criteria section for factors to consider in such cases.
B.3. Development of the Administrative Record. As in removal
actions, the development of an administrative record which will
support of the selection of one of the remedial alternatives is
critical to the cost recovery potential of a case. Section
113 (j) of CERCLA limits judicial review of issues concerning
the adequacy of a response action to the administrative record.
Section 113 (k) requires that interested persons be given the
opportunity to participate in the development of the
administrative record.
B.4. Special Notice Letters and Negotiation for PRP Remedial
Design and Action. As the proposed plan and draft RI/FS are made
available for public comment, the Regions should again send
special notice letters to all identified PRPs to provide them
with an opportunity to conduct the remedial design and remedial
action (RD/RA). As with the notice given prior to the initiation
of the RI/FS, the notice letter for RD/RA may serve as evidence
in future cost recovery actions that the Agency attempted to
obtain private party response before initiating a fund-financed
action.
35
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The special notice letters for RD/RA should include a demand
for payment of past costs not yet reimbursed, e.g., the costs of
a fund-financed RI/FS. The Region should run a site-specific
SPUR report for purposes of determining past costs, and subtract
from those costs any costs already reimbursed. (For example, the
site specific SPUR may contain costs expended in prior removal
action which have been reimbursed in an earlier settlement.)
Note that the Region must ensure that the the amount of past
costs demanded is qualified to account for costs not yet paid by
the Agency. As discussed above, the assembly of the
documentation to support the amount of money demanded should be
initiated concurrent with the demand for payment, in this case
the issuance of the special notice letter.
C. Settlement for PRP Remedial Design and Action.
As mentioned above, past costs will be one of the subjects
of negotiation for PRP remedial design and action. The
negotiations will result in one of three outcomes: full
settlement, partial settlement, or no settlement. The cost
recovery consequences of each of these are discussed below.
C.l. Full Settlement. Where negotiations result in a full
settlement, the settling PRPs agree to conduct all work and
reimburse the Agency for one hundred per cent of its past costs.
36
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In addition, the settling PRPs will have agreed to reimburse EPA
for all future oversight costs. The agreement will be formalized
in a consent decree which must specifiy the manner and timing of
billings and payments and be filed in the appropriate United
States District Court. The Region must set up an account for
receipt of the recovered money. For future oversight costs, EPA
may be required to send demand letters at regular intervals
according to the schedule set forth in the consent decree. The
schedule for payment should be recorded in the appropriate
CERCLIS file. It is suggested that this be done by fiscal year.
C.2. Partial Settlement. Where negotiations result in a partial
settlement, unrecovered costs should be sought from non-settlors
in a §107 judicial action. The referral of case against non-
settlors should occur concurrent with referral of the consent
decree with settlors. This will serve to highlight the
recalcitrance of the non-settling PRPs. If the Region will not
pursue the costs waived in the settlement with the PRPs, a close-
out memorandum should be prepared to document the basis for that
decision.
C.3. No Settlement. Where negotiations are completely
unsuccessful and do not result in any settlement, the site
classification will determine the next step.
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: ' ; ¦ i?
For Fund-lead sites, the Region should proceed with fund-
financed remedial design and remedial action. Consideration
should be given to issuing a unilateral administrative order to
encourage PRP response and set up treble damages and penalties.
For federal enforcement lead sites, where the project is not
funded and the case is not settled, the Region generally should
issue a unilateral section 106 administrative order and
immediately thereafter refer the case for injunctive relief and
past costs (combined CERCLA §§106/107 judicial actions). The
cost documentation must be completed by the time of the referral
to support the section 107 claim. Again, see the 1983 Cost
Recovery Guidance and the 1985 Cost Documentation Guidance for
details of preparing cases for cost recovery.
D. Cost Recovery Activity during the Remedial Design and Action
D.l. PRP RD/RA. Cost recovery activities required during a PRP
RD/RA depend upon the type of settlement (i.e., full or partial)
and the specific provisions included in the settlement for
reimbursement of past costs and oversight costs. Any settlement
that includes reimbursement of EPA's oversight costs throughout
the course of the remedial design and action will require that
the Agency continue to account for all costs associated with the
oversight function. Demand letters for oversight costs should be
38
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sent according to schedule set forth in the consent decree.
Again it is suggested that this be done by fiscal year.
The Agency should continue to account separately for all
other EPA site-specific costs not attributable to oversight
(e.g., costs associated with a separate operable unit which the
PRPs are not implementing) in the event that a judicial action
against non-settlors (or settlors) occurs.
D.2. Fund-Financed RD/RA. Fund-financed remedial design and
action will normally account for the largest site-specific
expenditures attributable to a site. Therefore, remedial design
and action costs provide the largest potential for return of
site-specific expenditures. This fact makes it essential that
the Agency devote significant resources to the prompt development
of cost recovery actions for remedial design and action costs.
There is a presumption that absent settlement, the Agency
will proceed with judicial cost recovery actions for all fund-
financed remedial actions unless a decision has been made not to
pursue cost recovery; In preparation for a referral, the Agency
must continue maintaining an accounting of all costs incurred on
the site, including costs incurred by Agency personnel and
contractors, and costs incurred through cooperative agreements
with states and interagency agreements with other federal
39
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agencies. The 1985 Cost Documentation Guidance provides details
on cost documentation preparation for section 107 actions.
As soon as practicable after the completion of the remedial
design, the Region should send demand letters to all identified
PRPs. The amount of money demanded should included total past
costs not yet recovered (generated from the site-specific SPUR
Report minus the costs previously reimbursed) plus a projection
of the costs expected to be spent in remedial action. Since the
design will have been completed by the time this demand letter is
sent, the Region should be able to project the costs of remedial
action. (While the demand letter should include the projected
costs, it should also state that the amount is merely an estimate
and is subject to change.)
Assuming that attempts at negotiation at this point are
fruitless, the Region must make a final determination of the
disposition of the case. The relevant factors to be considered
are similar to those for removal action cases:
(a) the strength of evidence connecting the potential
defendant(s) to the site;
(b) the availability and merit of any defense. (See
CERCLA §107);
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T, r
v 'A
(c) the quality of release, remedy, and expenditure
documentation by the Agency, a state or third
party;
(d) the financial ability of the potential
defendant(s) to satisfy a judgment for the amount
of the claim or to pay a substantial portion of
the claim in settlement; and
(e) the statute of limitations.
If upon review of the above factors, the Region believes
that a judicial cost recovery action will not be fruitful, a Cost
Recovery Close-Out Memorandum should be prepared and its issuance
documented in the appropriate CERCLIS field. Because of the
substantial amount of money at stake, the decision not to pursue
cost recovery for remedial costs above two million dollars must
be submitted to OECM and OWPE.
A decision to proceed with a judicial action for cost
recovery requires the assembly of all documents associated with
the case including those necessary to substantiate:
1) There is a release or the threat of a release of a
hazardous substance;
41
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A ¦ -J
ur~ '• .
2) The release or threat of release is from a
facility;
3) The release or threat of release caused the United
States to incur response costs.
4) The Defendant is in one of those categories of
liable parties in CERLCLA section 107(a).
These elements are discussed in the draft Model Litigation
Report for CERCLA §§ 106 and 107 and RCRA §7003 under development
by OECM. Additional information can be found in Cost Recovery
Actions under the Comprehensive Environmental Response.
Compensation, and Liability Act of 1980. OSWER Directive
No. 9832.1) and Procedures for Documenting Costs for CERCLA §107
Actions. (OSWER Directive No. 9832.0-la). Evidence
substantiating each element of proof must be included in a
referral package submitted to the Department of Justice when
proceeding with a judicial action.
Referrals seeking the recovery of costs expended in a
remedial design and action should occur concurrent with the
initiation of on-site construction of the remedial action. (Note
that this has changed from the former policy to initiate a
judicial cost recovery action for remedial costs approximately
eighteen months after the signature of the ROD. Considering
42
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average timeframes for completion of the remedial design, the new
policy should not substantially change the actual timing in
average cases.) Where remedial design and action is divided into
operable units, the referral should occur concurrent with the
initiation of the first (in terms of time) remedial action
operable unit.^ ^
V. SMALL CASE COST RECOVERY STRATEGY
The highest priority for the CERCLA cost recovery program is
to maximize revenues to the Fund. It is also important to
create a climate where all PRPs feel at risk of cost recovery
action. It is therefore necessary to establish a special
strategy for small cases, involving:
o identification and assessment of small cases to determine
where cases are ripe and PRPs are available;
o establishment of a system to document no-action decisions;
o use of a mix of negotiated settlements, arbitration and
other forms of dispute resolution, and litigation where
needed to assure the most efficient use of resources.
21/ Section 113(g) of CERCLA provides that in cost recovery
actions under section 107 "the court shall enter a declaratory
judgment on liability for response costs or damages that will be
binding on any subsequent action or actions to recover further
response costs or damages."
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¦n
J
A large percentage of sites involve removal actions with
total costs of less than five hundred thousand dollars. CERCLA,
as amended, has provided EPA with the authority to settle these
claims administratively, without the prior approval of the
Department of Justice. The Administrator delegated this
authority to Regional Administrators on September 13, 1987
(CERCLA Delegation 14-14-D). The authority provides the Agency
with a means to significantly reduce the amount of resources
necessary to resolve small cost recovery cases.
A. Identification of Small Cases
The CERCLIS system tracks outlays for sites on a response
action basis (e.g., removal action). This system should be used
by Regions to identify the potential universe of small cases from
the universe of completed removal actions. Since CERCLIS
identifies contractor outlays only, the Region must utilize the
Financial Management System (FMS) to obtain actual costs of
response. (The SPUR report contains such information.)
B. Preparation for Negotiation
In proceeding through the cost recovery process for removal
actions, the Region will conduct and complete the PRP search and
send demand letters for every completed removal where PRPs have
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JT
been identified, offering PRPs the opportunity to discuss the
Agency's claim.
Administrative Settlement Procedures for cost recovery
settlements pursuant to CERCLA §122(h) are under development. A
model settlement document is being drafted along with these
procedures for use in negotiations. The Region should tailor the
model to the site and provide the draft agreement to the PRPs in
advance of negotiations. The Regions should consider
facilitating negotiations by utilizing alternative dispute
resolution techniques. (See Final Guidance on Use of Alternative
Dispute Resolution Techniques in Enforcement Actions. August 14,
1987, issued by the Administrator.) OECM is also developing a
proposed regulation on the use of arbitration to settle cost
recovery cases with total costs of response less than five
hundred thousand dollars. This regulation is scheduled to be
proposed in the federal register in April.
Cost documentation efforts should be minimal for small
cases. The extent of documentation for these cases is dicussed
in the section entitled "Cost Recovery Process for Removal
Actions".
C. Settlements
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Since Regional Administrators have the authority to settle
small cost recovery cases (total costs of response <$500K
excluding interest) without the prior approval of EPA
Headquarters or the Department of Justice, the time for resolving
these small cases should be significantly reduced. The Region
should document the rationale to justify the settlement amount.
Any costs waived should be documented in a cost recovery close-
out memorandum if they will not be sought from other PRPs.
D. Litigation
When negotiations are unsuccessful, civil referrals are
expected where agreements cannot be reached and total costs of
response exceed $200K. Consistent with available resources,
referrals should be considered for cases with total costs of
response less than $200K where evidence linking the PRPs to the
site is good, PRPs are recalcitrant, and the case may be used to
create good precedent or an example that EPA is willing to pursue
costs when the merits of the case warrant it.
Part VI. Existing Cost Recovery Guidance
Administrative Records for Decisions on Selection of CERCLA
Response Actions. May 29, 1987, OSWER Directive No. 9833.3.
46
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¦ ; -J
Coordination of EPA and State Actions in Cost Recovery.
August 29, 1983, OSWER Directive No. 9832.2.
Cost Recovery Actions/Statute of Limitations. June 12, 1987,
OSWER Directive No. 9832.3-1A
Cost Recovery Actions under the Comprehensive Environmental
Response. Compensation, and Liability Act of 1980 (CERCLA).
August 26, 1983, OSWER Directive No. 9832.1.
Cost Recovery Referrals. August 3, 1983, OSWER Directive No.
9832.0.
Interim CERCLA Settlement Policy. December 5, 1984, OSWER
Directive No. 9835.0.
Interim Guidance on Notice Letters. Negotiations, and Information
Exchange. November 19, 1987, OSWER Directive No. 9834.10.
Interim Guidance on Settlements with de Minimis Waste
Contributors under Section 122(g) of SARA. June 19, 1987, OSWER
Directive No. 9834.7.
Interim Guidance: Streamlining the CERCLA Settlement Decision
Process. February 12, 1987, OSWER Directive No. 9835.4.
47
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Policy on Recovering Indirect Costs in CERCLA §107 Cost Recovery
Actions. June 27, 1986, OSWER Directive No. 9832.5.
Potentially Responsible Party Search Manual. August 27, 1987,
OSWER Directive No. 9834.3-1A.
Procedures for Documenting Costs for CERCLA $107 Actions.
January 30, 1985, OSWER Directive No. 9832.0-la.
Small Cost Recovery Referrals. July 12, 1985, OSWER Directive
No. 9832.6.
48
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MEMORANDUM
SUBJECT: Guidance on Documenting Decisions not to Take Cost
Recovery Actions
FROM: Gene A. Lucero, Director
Office of Waste Programs Enforcement (OWPE)
TO: Waste Management Division Directors, Regions I - X
PURPOSE
This document is intended to provide information on the
content of Close-Out Memoranda which should be written for each
site where the Agency does not intend, on the basis of certain
information, to pursue an action for recovery of unreimbursed
Hazardous Substance Superfund (Fund) monies.
BACKGROUND
Pursuant to the Comprehensive Environmental Response,
Compensation, and Liability Act of 1980 as amended by the
Superfund Amendments and Reauthorization Act of 1986 (CERCLA),
the Agency is charged with management of the Fund. Fund monies
expended in response to releases or threatened releases of
hazardous substances are fully recoverable pursuant to §107 of
CERCLA as long as response actions conducted were not
inconsistent with the national contingency plan (NCP).
Because of the Agency's accountability for management of the
Fund, an affirmative decision whether or not to pursue a cost
recovery action must be made for each removal and remedial
operable unit in which CERCLA funds are expended. Decisions to
pursue cost recovery are reflected in referrals and settlements.
Decisions not to proceed with cost recovery efforts are to be
documented in close-out memoranda. In addition to satisfying
EPA management's accountability for cost recovery on a site by
site basis, determinations not to pursue cost recovery are
important in assessing write-offs, planning referrals and
projecting revenues to the Fund in future years.
PRE-DECISIONAL ACTIVITIES
In removal actions where time permits and in remedial
actions, the Regions generally will conduct a .PRP search prior to
funding a response action. PRP searches that are not essentially
complete when the response starts are completed during or after
the federally-funded action. While the primary purposes of a PRP
searches are to identify PRPs who may be induced to perform work
and to provide evidence for cost recovery lawsuits, PRP searches
also form a basis for determining not to pursue a cost recovery
action.
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2
The PRP search will be the primary basis for determinations
not to pursue cost recovery for many mid-size to large cases.
For example, it will form a basis for not filing where PRPs
cannot be identified, where the evidence linking possible PRPs to
a site is very tenuous and where PRPs are not viable. Other
factors may be relevant for smaller actions. For example, upon
applying the Regional cost recovery strategy, the Region may
decide not to pursue cost recovery on a case where response costs
were less than two hundred thousand dollars.
TIMING OF THE MEMORANDUM
The decision on whether to pursue cost recovery should
normally be made in advance of the time when the case would be
"ripe" for referral. Removal actions become ripe not later than
twelve months following completion of the removal action.
Remedial sites (those where a federally funded remedial design
and action are planned) become ripe for referral concurrent with
the start of the remedial action. In any event, the memorandum
must be prepared prior to the relevant real or potential statute
of limitations date.
CERCLA §113 establishes the statute of limitations for
recovery of post-SARA response costs.1 The Agency maintains that
the statute of limitations provision, which was added by SARA,
applies only to those actions initiated after the effective date
of SARA. However, to avoid possible statute of limitations
problems, the regions should operate as though the SARA statute
of limitations applies to all removal and remedial actions, and
plan the referral of viable cases consistent with that
assumption.
The close-out memorandum may be prepared and signed as soon
as the Region is reasonably sure that information developed later
will have no bearing on viability of a cost recovery action. For
example, if a thorough PRP search is conducted prior to the
commencement of a federally funded removal action but no viable
1/ CERCLA §113 states "An initial action for recovery of
costs referred to in section 107 must be commenced—(A) for a
removal action, within 3 years after completion of the removal
action, except that such cost recovery action must be brought
within 6 years after a determination to grant a waiver under
section 104(c)(1)(C) for continued response action: and (B) for a
remedial action , within 6 years after initiation of physical on-
site construction of the remedial action, except that, if the
remedial action is initiated within 3 years after completion of
the removal action, costs incurred in the removal action may be
recovered in the cost recovery action brought under this
subparagraph."
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3
PRPs are found, a cost recovery close-out memorandum may be
prepared while the removal action is underway.
There are some sites that have not been evaluated for which
the ripe dates have long passed. Regions should draft close-out
memoranda for only those sites that will not be pursued further
and the total unreimbursed response costs exceed two hundred
thousand dollars. If resources are limited, the Regions should
concentrate on close-out memoranda for those sites with larger
amounts of unrecovered costs first.
CONTENT OF THE MEMORANDUM DOCUMENTING A DECISION NOT TO PURSUE
COST RECOVERY
If all available enforcement information on a site points to
a recommendation not to pursue cost recovery, a close-out
memorandum should be written by the staff program and regional
counsel personnel assigned to the case. The memorandum must be
signed by the program division director (in most regions this is
the Waste Management Division Director). The Memorandum must be
placed in the permanent site file but should remain confidential
since enforcement discretion is involved. The memorandum should
not be included in the administrative record.
The memorandum should include four sections: A. Site
Description; B. Work Conducted and Associated Costs;
C. Discussion of Basis not to Pursue Cost Recovery; and D.
Conclusion.
A. Site Description. This section should briefly identify the
site and its location and site/spill identifier number (SSID).
It should very briefly describe the environmental condition of
the site. References to an Action Memorandum or Remedial
Investigation/Feasibility Study Report should be utilized to keep
the memo brief.
B. Work Authorized and Conducted and Associated Costs. This
section should briefly describe the action(s) taken by EPA (or a
state under a cooperative agreement or a contractor) on the site
and provide an estimate of the amount of money spent or expected
to be spent for all past and future response actions. This
section should also note any previous settlement(s) (whether for
work or cost recovery) and the dollar value of the settlement(s).
C. Discussion of Basis not to Pursue Cost Recovery. This
section should include the information that leads one to the
conclusion that further cost recovery efforts should not occur.
The memorandum must clearly state the reason that the decision
was made not to pursue cost recovery at the site. Possible
reasons include:
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4
1) No PRPs were identified for the site. The potentially
responsible party search report or other documentation of the PRP
search efforts should be referenced.
2) The PRPs identified in the PRP search are not financially
viable. An evaluation of the ability of any identified PRPs to
satisfy a judgment for the amount of the claim or to pay a
substantial portion of the claim in settlement should be
conducted during the PRP search.2 The close-out memorandum
should reference the results of the evaluation.
3) The available evidence is too weak to support litigation. An
evaluation of the quality of the documentation supporting the
case, e.g., the selection of the response action; expenditures by
the Agency, a state or third party; or the connection of PRPs to
the site, indicates that the Agency will be unsuccessful in
obtaining a judgement against the PRPs. The close-out memorandum
should include a discussion of the weak evidence.
4) The legal case is questionable. For example, the statute of
limitations deadline has passed or the Agency lacks jurisdiction.
The close-out memorandum should identify what legal issues
prohibit successful cost recovery efforts.
5) The total costs of response at the site do not exceed two
hundred thousand dollars. While these cases should not
automatically be closed out for this reason, some may have to be.
Resources for very.small cases for cost recovery efforts beyond
the issuance of demand letters may not be available prior to the
expiration of the statute of limitations.
6) Other reasons exist for not pursuing cost recovery. There may
be reasons, not identified above, that form the basis for making
a decision not to pursue cost recovery (or further cost recovery)
at a particular site. One example is the existence of an
agreement by the PRP(s) (in the form of a consent order or
decree) to conduct the response action(s) approved by EPA. While
the Agency may not have waived explicitly in the settlement some
or all of past costs incurred, the Agency may decide later not to
pursue those 'costs because the PRP(s) has been cooperative in
agreeing to conduct work, or the unreimbursed costs are minimal.
Each close-out memorandum prepared must contain at least one
of the above reasons but may and should contain more than one if
more than one exists.
2/ The Potentially Responsible Search Manual, (OSWER
Directive No. 9834.6) provides information on how to go about
collecting information on the financial status of companies and
individuals.
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5
D. Conclusion. The conclusion should restate the amount of the
total response costs expended or projected for the site not
previously recovered. It should also restate the basis for not
pursuing cost recovery at the site.
NEW INFORMATION In the event that a Cost Recovery Close-Out
Memorandum has been signed and new relevant information comes to
light, the case should be re-examined to determine whether the
decision not to proceed with cost recovery efforts is still
valid. Factors to be reviewed included the total dollar amount
of funds expended or to be expended; the relevant statute of
limitations date; and the changes to the strength of the case
resulting from the new information.
REPORTING REQUIREMENTS
OWPE is incorporating reporting requirements for Cost
Recovery Close-Out Memoranda into the CERCLIS system. Guidance
on using the system to report the memoranda will be issued in the
future.
CONCLUSION
Close-out memoranda are necessary for EPA to effectively
manage the Hazardous Substance Superfund. In order to
effectively budget future Fund actions, EPA must know how much
money will be unrecoverable. The close-out memorandum discussed
in this guidance will provide the Agency with a means of tracking
those sites with no potential for return and allow them to be
removed from consideration for further cost recovery action. If
you have any questions concerning this guidance please contact
Carolyn Mc Avoy of my staff at FTS 475-8723.
cc: Regional Counsel, Regions I-X
Superfund (Enforcement) Branch Chiefs
Superfund (Enforcement) Section Chiefs
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9832, 9
kMH^ -united states environmental protection agency
wr/ WASHINGTON, O.C. 20460
*1,
JUN I 2 1907
MEMORANDUM
OFFICE OF
SOLID WASTE AMD EMERGENCY P.ESPONJ
SUBJECT: Cost Recovery Actions/Statute of Limitations
FROM: Gene A. Lucero, Director
Office of Waste Programs Enforcement
TO: Directors, Waste Management Division,
Regions I,IV,v,VII,VI11
Director, Emergency and Remedial Response Division,
Region II
Directors, Hazardous Waste Management Division,
Regions III, VI
Director, Toxic and Waste Management Division,
Region IX
Director, Hazardous Waste Division, Region X
The purposes of this memorandum are to:
1. Update EPA's policy on timing of cost recovery action (This
memorandum supersedes Timing of Cost Recovery Action, G.
Lucero, October 7, 1985).
2. Request that you bring your personal attention to the
accuracy of data being used to brief Congress on the status
of cost recovery efforts at sites.
3. Request the initiation of cost recovery action for those
sites where the statute of limitations date is approaching.
It remains the Agency's goal, where appropriate, to seek recovery
of all monies expended at Superfund sites. Moreover, to promote cost
recovery and obtain interest, the Agency will transmit demand letters
as early as practicable. Additional guidance on the timing and content
of demand letters, including guidance on maximizing interest, will be
sent in the near future.
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9832. 9
2
I. Timing of. Cost Recovery
Section 113(g)(2) of the Comprehensive Environmental Response,
Compensation and Liability Act (CERCLA), as amended by the Superfund
Amendments and Reauthorization Act (SARA), contains specific provisions
on the statute of limitations for cost recovery actions under section
107. This memorandum does not set forth the statute of limitations for
pre-SARA response actions. Section 113(g) requires that cost recovery
actions be commenced:
A. for removal actions, within three years after completion of
the removal action. Where the Agency has made a deter-
mination to grant a waiver under section 104(c)(1)(C) for
continued response action, the cost recovery action must be
brought within six years after this determination; and
B. for remedial actions, within six years after the initiation
of physical on-site construction of the remedial action. If
the remedial action is initiated within three years after
completion of the removal action, the removal costs may be
recovered under the remedial action statute of limitations
for cost recovery (i.e. within six years after the initiation
of on-site construction of the remedial action).
The term "commenced" as used in section 113(g) means a
filed section 107 cost recovery action. As a matter of policy, the
Agency views completion of the removal action as the day the cleanup
contractor demobilizes at the site and completes the scope of work
identified in the original or modified action memorandum. The final
Pollution Report (POLREP) submitted by the OSC normally contains this
information. (See Superfund Removal Procedures, Revision #2,
August 20, 1984). Remedial investigations/feasibility studies (RI/FS)
may fall within the statutory definition of removal action. For
purposes of cost recovery they should be treated as a separate removal
action. Therefore, a cost recovery action should be commenced within
three years of completing the original removal (exclusive of the RI/FS)
unless physical on-site construction has started.
Although section 113(g)(2)(A) of CERCLA, as amended, allows three
years from completion o£ a removal to initiate cost recovery action, it
still remains our policy to begin cost recovery activity within one
year after completion of the removal. For remedial actions, Agency
policy requires that cost recovery activity be initiated within 18
months after the signing of the Record of Decision (ROD) or during the
later phase of construction of the remedial action, if the construction
is expected to take more than two years after the ROD is signed.
Adherence to these time frames will ensure that current, not stale,
evidence and knowledgeable witnesses will be available to support the
prosecution of the action and that the Agency will not be faced with
statute of limitation risks.
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98 32*9
3
At this point it is appropriate to clarify the Agency's position
on priorities for removal cost recovery referrals. due to the resource
commitment of litigation, the Agency has established that cost recovery
cases where the costs exceed $200,000 should take priority for
referral. There is no prohibition on referring cases under $200,000.
However/ the judicious use of limited resources dictates that the
Agency first address those sites which promise a better return on the
Agency's time and money investments. Where appropriate, cases under
$200,000 have been, and should continue to be referred. Selection of
cases for referral is a Regional determination which should be based on
a variety of factors including strength of evidence, financial
viability of defendants and likely return to the Agency including
enforcement costs.
Section 122(h) of CERCLA now provides the Agency with the
authority necessary to compromise claims for cost recovery actions
where the total of all response costs expended at a site is less than
$500,000. This new authority should assist the Agency in addressing
the lower dollar value cases without litigation where an appropriate
settlement can be made. The Agency is currently developing procedures
for settlement of claims under $500,000.
11. Update of Information
Attached for your review is information on completed removals foe
each of your Regions. Please review this information and, using the
comment field provided, indicate your schedule for referral of cost
recovery action. Cost recovery actions may not be appropriate for some
sites: for example, where no PRP can be identified, or where the PRPs
are not financially viable. If you do not intend to refer the case,
please note this fact. Where you decide that cost recovery action is
inappropriate, you should explain the decision not to take cost
recovery action in a signed memorandum in your files. You should
assume that there will eventually be audits of these cases, by
Headquarters, and perhaps the Inspector General and Congressional
Oversight Committees.
Please use the following categories when completing the comment
field for sites where actions will not be referred:
1) No PRPs identified
2) PRPs not financially viable
3) Questionable evidence
4) Questionable legal case
5} other (specify)
The accuracy and completeness of this information is critical to
our ability to demonstrate the effectiveness of EPA's cost recovery
program. The current data, which has been provided in response to
Congressional requests, indicates that EPA has initiated cost recovery
efforts at only 29% of the completed removal sites. (They account for
approximately 52% of the available obligations). To the extent
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9832,9
4
information was available, the above figure on cases subject to cost
recovery was determined by subtracting from the universe of completed
removals, tlrose where it appeared that cost recovery is inappropriate.
While we believe that our data base may not be current, the low
level of case initiation does point out the need for serious management,
attencion. A referral should be planned in this or next years
Superfund Comprehensive Accomplishments Plan (SCAP) and so indicated on
the attached reports. Where action is not appropriate, it is critical
that the data base be adjusted to so indicate. Please provide your
comments and schedule for activity on the attached material within two
weeks.
III. Initiation of Actions
If, after review of the attached site information, there are any
cases which require filing immediately or in the near future, please
advise OWPE, OECM and the Environmental Enforcement Section of the
Justice Department immediately, so that we may expedite the referral
and filing process. All planned referrals should be incorporated into
the Integrated SCAP.
We will provide you with updates of removal completions and
ongoing remedial actions (similar to the attached charts) on a
quarterly basis for your review and comment. We also solicit your
suggestions on the chart format and content.
Any questions on this memorandum or the attached information may
be addressed to Janet Farella of my staff. She may be reached on
FTS 382-2034.
ATTACHMENTS
cc: Edward E. Reich, OECM
David Buente, DOJ
Regional Counsels, Regions I-X
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Existing Cost Recovery Guidance
Administrative "Records for Decisions on Selection of CERCLA
Response Actions. May 29, 1987, OSWER Directive No. 9833.3.
Coordination of EPA and State Actions in Cost Recovery.
August 29, 1983, OSWER Directive No. 9832.2.
Cost Recovery Actions/Statute of Limitations. June 12, 1987,
OSWER Directive No. 9832.3-1A
Cost Recovery Actions under the Comprehensive Environmental
Response. Compensation, and Liability Act of 1980 (CERCLA).
August 26, 1983, OSWER Directive No. 9832.1.
Cost Recovery Referrals. August 3, 1983, OSWER Directive No.
9832.0.
Interim CERCLA Settlement Policy. December 5, 1984, OSWER
Directive No. 9835.0.
Interim Guidance on Notice Letters. Negotiations, and Information
Exchange. November 19, 1987, OSWER Directive No. 9834.10.
Interim Guidance on Settlements with de Minimis Waste
Contributors under Section 122(g) of SARA. June 19, 1987, OSWER
Directive No. 9834.7.
Interim Guidance: Streamlining the CERCLA Settlement Decision
Process. February 12, 1987, OSWER Directive No. 9835.4.
Policy on Recovering Indirect Costs in CERCLA §107 Cost Recovery
Actions. June 27, 1986, OSWER Directive No. 9832.5.
Potentially Responsible Party Search Manual. August 27, 1987,
OSWER Directive No. 9834.3-1A.
Procedures for Documenting Costs for CERCLA §107 Actions.
January 30, 1985, OSWER Directive No. 9832.0-la.
Small Cost Recovery Referrals. July 12, 1985, OSWER Directive
No. 9832.6.
Timing of CERCLA Cost Recovery Actions. October 7, 1985, OSWER
Directive No. 9832.3.
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OFFICE OF SOLID E AND EMERGENCY RESPONSE
i-Y 1989
Procrram Area: Superfund Enforcement
OBJECTIVE MEASURE SFMS POPE FREQUENCY
^^nMta^^^ndnaintain maximum
levels o^CT®fc^n^^jrough
removal enforcemen^^^^^^^^^^
Sites with Administrative Order for Removal Action
Report sites with an administrative order (unilateral or
consent) for removal action signed and issued by EPA within
*^tj^ouarter. Credit is given for one order per site when
mult1^^«a^gESare issued for a removal action at a single
site. Excludea^Si^^jjisorder are access orders.
This is a reporting measu¥t*,aS»^jPLarid Non-NPL sites.
S/E-l
Q 1,2,3,4
By Region
(a) NPL Miw*
(b) non-NPL
Q 1,2,3,4
01,2,3,4
Bj^Region
Achieve maximum levels of
reimbursement of Trust Fund
monies expended in site clean-
up.
Cost Recovery Referral Actions
Target and report actions for civil referrals greater
than or equal to $200,000. Credit is given when a
Region has referred a civil action to OECM or DQJ seeking
reimbursement of past Trust Fund expenditures for removal
or remedial response totaling at least $200,000 under
Section 107 of CERdA. _/
S/E-2*
Q 1,2,3,4
By Region
(a) 107 Referrals*
(b) 106/107 Referrals*
(a)*
(b)*
Q 1,2,3,4
Q 1,2,3,4
By Region
Cost Recovery Judical Settlements
Report resolution of judicial action when: a
settlement is entered in the court fully addressing
the complaint with all parties, or the case is
withdrawn or dismissed, or a trial has concluded
and judgement entered. Resolution for additional
cost recovery action will count only if it is
independent of other actions.
S/E-3
Q 1,2,3,4
By Region
_/ See Definitions
* Indicates a targeted activity
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OFFICE OF SOUP W. iND EMERGENCY RESPONSE
1989
Program Area: Superfund Enforcement
OBJECTIVE MEASURES SPMS POPE FREQUENCY
Cost Recovery Administrative Actions
Target and Report administrative actions, for sites
where the Region has executed an administrative
settlement with HRPs that provides for reimbursement
of Trust Fund money under Section 107 and 122(h) (1)
of CERCLA._/
S/E-4*
Q 1,2,3,4
By Region
M^^±or identification,
asseSSfc^^^nd cleanup of
Federal
NPL Federal Facility (FF) Activity
For all Federal Facilities listed in the FF docket,
the following activities are measured by site:
^Pqport Preliminary Assessment (PAs) completed.
nivpn for approval of PA submitted by the
Federal
S/E-5
Q 1,2,3,4
By Region
Site Inspection fSIs^ cSrw^etjed
Credit is given for approval ^PS3sj^>ufcmitted by the
Federal Agency (this includes both Sis and
listing Sis).
S/E-6
Q 1,2,3,4
By Region
For Facilities on the NPL or Proposed for the NPL
Target and report Interaqencv Agreements signed at a
NPL or proposed NPL facility for a RI/FS/RP/RA or
RD/RA only. Credit is given for any of the following:
- A signed Interagency Agreement for a RI/FS/RP/RA or
RD/RA only;
S/E-7*^55^
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SUPERFUND ENFORCEMENT DEFINITIONS
FY 1989
Sites with Administrative Orders for Removal Actions
A section ld6acn!fflH9tai«iaj^^2rder for removal action is counted when the order (unilateral
or consent) has been signed ai ilI ' within the quarter and entered in CERCLIS.
Credit is given for one order per site n "mmi igqioH for a removal action
at a single site. Excluded from this order are access onierR."1 T^f^m»aaapor-t-innr mpagirp
for NPL and Non-NPL sites.
*S/E-2
Cost Recovery Referral Actions
Targets for Section 107 and combined Sections 106/107 referrals are set separately.
Actions taken under S/C-5 (a) and S/C-5(b) which result in a Cost Recovery Referral
meeting (a) or (b) belcw may also count in this category.
(a) Credit is given when a Region has referred a civil action to OECM or DQJ (as
reflected in the OECM docket and CERCLIS) seeking reimbursement of past Trust Fund
expenditures for a removal or remedial response totaling at least $200,000 under
Section 107 of CERCLA. Proof of claim bankruptcy actions will not count against this
target. Targets in this category must include at a minimum all responses with
expenditures greater than or equal to $200,000 where there is a potential statute of
limitation problem, and there arc viable ERPs. Such sites aire to be identified to
the program office.
(b) Credit is given when a Region has referred a civil action to OECM or DQJ (as reflected
in the OECM docket and CERCLIS) seeking reimbursement of past Trust Fund expenditures
for a removal or remedial response totaling at least $200,000 under Section 107 of
CERCLA and where there is a Section 106 action for a remedial design or remedial
action. Proof of claim bankruptcy actions do not count against this target.
Resolution of judicial action is credited when: a settlement is entered in the court
fully addressing the complaint with all parties, or the case is withdrawn or dismissed,
or a trial has concluded and judgement entered, and action has been recorded and
documented in CERCLIS. Resolution for additional cost recovery will count only if it
is independent of other actions.
*S/E-3
Cost Recovery Judicial Settlements
L - 1
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*S/E4
Cost Recovery Administrative Actions
For administrative actions, credit is given for sites where the Region has
executed an administrative settlement with FRPs that provides for reimbursement
of Trust Fund money under Section 107 of CERCIA. Hie effective date of the
administrative order as entered into CERCLIS determines when the settlement is
counted. When no settlement documents exist in administrative settlements, the
date funds are received by the Financial Management Division determines the quarter
in which the settlement is counted. Itiis target includes cost recovery under
Section 122 (h) (1) for past removal or remedial expenditures. Cost recovery for
reimbursement of oversight or miscellaneous expenses (e.g. expenses incurred in
preparing the order, FRP Searches, etc.) under Section 106/122 settlenents for
response action does not count against this target.
For all facilities listed on the Federal Facilities Docket:
S/E-5
S/E-6
*S/E—7
submitted
Assessments (PAs) completed: Credit is given for approval of PA
Federal Agency as recorded and documented in CERCLIS.
Site Inspection
by the Federal Agency as
screening Sis and listing
Credit is given for approval of SI submitted
led and documented in CERCLIS (this includes both
For Facilities on the NFL or Proposed
facility for a
ing when recorded and
Interagency Agreements signed at a NPL or pro]
RI/FS/RD/RA or RD/RA only. Credit is given for the
documented in CERCLIS:
- A signed Interagency Agreement for a RI/FS/RD/RA or RD,
- Issuance of Section 30008(h) corrective action order,
- Referral of a Section 106 A.O. to the Department of Justice for
- Issuance of a RCRA permit addressing all releases and all CERCIA requf
- A formal referral has been made to AA-QSWER for dispute resolution.
A site can only receive credit once under this measure.
L - 2
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S/K-4 a 107 Ci>sL H_»covery Actions Initiate*!*
§107 cost recovery act ions for removal or reinetli.il act ions are initiated wlien the actions
are referred to Headquarters, llieso are §107 only referrals. Referrals for bankruptcy
cases (proof of claims) are included ir» this target. The date on tlie referral transmittal
letter to Headquarters determines the quarter in which tU; referral is canted.
,/K-S ^107 Oos_t_ Recovery Cases Resolved*
Target is for resolution of either (a) judicial or (b) administrative cost recovery actions.
Resolution of judicial action occurs when there is a full settlement with all parties
ajainst wliom a case was brought for all claims, tl»e case is witltdrawn or dismissed, or a
trial on the full merits has begun. For administrative actions tl»e date of the letter
transinittirkj the settlement determines when the settlement is counted. When no sol t li*nent
documents exist: in administrative settlements, (lie l.iie funds sed Federal Facilities, the following act ivities are measure* I by
s i te:
(a) the nunl>er of riiTlni|| 11 \ Assessments (PAs) completed. Credit is given in the
same manner as PAs under '^^*1 f^r—pr that tl>e PA is received from the Federal Facility.
(b) the nvmiier of agreements signeft^4QrRl/FS (first or subsequent). Credit is given when
a federal entity enters into a NanorandT!fr"*»t^Understanding, Interagency Agreement, Artninistrative
Order or Consent Agreement Cor RI/FS. Hie sta^^44£e is tl»e signature date by EPA on one
of the above docunents.
(c) a remedy has tieen selected.
(d) an RD (first or su!>sequent) has started.
(e) an RA (first or subsequent) has started.
* indicates a targeted activity
oswiik- 12
-------
OFF ILK UK SOl.IlJ W
FMKRCFNCY RKSIUNSF
OUJfcXTIVK
Aclmv/e max imuni levels ul
reimbursement ot Trust
Fund monies extended in
site cleanup.
^or identification,
assi id cleanup
of f 10 1 i t i es.
Program A rea: st»^ . id Kntor cement
MKASUHK _
S 107 Cost Recovery Actions lintiated*/
Specify number of judicial referrals to HQ tor cost
recovery of removal or remedial actions.
These are S107 only referrals.
S107 Cost Recovery Cases Resolved*/
(a) Judicial
(b) Administrative
NPL Federal Facility Activity /
(a) Specify no. of NPL'Federal Facilities where
Preliminary Assessments (PAs) have been completed.
(b) Specify no. of agreements signed for RI/FS.
(first or subsequent).
(cT5 :y no. of NPL FF at which a remedy has been
sele<3
(d) Specify noT*^ ff a which RD has started
(first or subsequel
(e) Specify no. of NPL FF af^ &Lch RA has started
(first or subsequent).
_/ Definitions follow at the end of program measure!
•This measure requires Regional target
SPMS COIJK
S/L-4
S/ti-b
S/L-6
FHEUUFNCY
01,2,3,4
By Region.
Ql,2,J,4
By Region
01,2,3,4
By Region
(fr>Vh3<- 10
-------
CHEAT SHEET
SARA STATUTE OF LIMITATIONS FOR COST RECOVERY
e are basically 5 different statute of limitations created
SARA for cost recovery actions.
Removal Actions (True removals, RIFS, RD)— 3 yrs. from the
date of completion. 7 (Q ^
yj/ieAwo
Removal Actions with § 104(c)(1)(C) Waivers — 6 yrs. from
the date Regional Administrator signs waivi
Removal Actions followed by the start of on-site construction
for a Remedial Action within 3 yrs. of completion of removal-
- 6 yrs. from start of RA.
Remedial Actions (physical on-site construction of remedy)--
6 yrs. from the start of RA (indicated by signing of RA
contract) .
Response Actions (costs) after entry of declaratory judgment
on liability for costs—3 yrs. after date of completion of
all response action.
-------
US Environmental Protection Agency
Cost Recovery Conference
Atlanta, Georgia
March 8 - 10, 1988
Full Costing for
Superfund Sites
Identifying All Direct and Indirect Charges
David P. Ryan, Comptroller
-------
PROPER ACCOUNTING REQUIRES
• Stringent funds control
• Complete records
• Accurate reporting
-------
THERE ARE TWO COST CATEGORIES
Direct costs are those which can be identified readily
by site, such as:
" Salaries
" Travel
" Contracts
Indirect costs are those which relate to all sites, such
Administrative management
Program management
3 of
-------
UNDER CERCLA, WE HAD MAJOR SUCCESSES
Policies documented
Rates issued, FY 1983-86
335^$ Rates used
M
Testimony successful
icea i
V
Rates accepted
Computations streamlined
4 of 9
-------
HOWEVER, WE DID NOT ACCOUNT FOR
ALL SUPERFUND COSTS
$865 million
direct costs
$188 million excluded
from indirect pool
$190 million indirect
cost not allocated
for recovery
$86 million indirect cost
allocated for recovery
Total $1.3 Billion
5 of 9
-------
UNDER SARA WE CHANGED OUR APPROACH
Proper accounting requirements
Congressional expectations
Revenue short fall
6 of 9
-------
OUR APPROACH MUST BE
FAIR, REASONABLE, SUPPORTABLE
Y N7
1. Non superfund costs? ~ m
2. Costs from sites with non viable PRPs?
A. Direct costs? ~ q/i
B. Indirect costs?
3. Unrecovered costs from settlements?
4. Prior year costs:
A. Exclusions from indirect cost pool?
B. Indirect costs not allocated?
C. All FY81 and FY82 indirect costs
7 of 9
-------
NEW MODEL INCLUDES ALL INDIRECT COSTS
Non Site
Equipment
Administrative
Management
Research
and
Development
Preliminary
Assessment/
Site Investigation
Program Management
INDIRECT
COST
8 of 9
-------
MY PLEDGE TO YOU:
Account for _aH direct costs
Account for all indirect costs
Help you understand the process and
sustain challenges in cost recovery
-------
INTEREST CALCULATION
USING
A
SPREADSHEET
METHODOLOGY
-------
CHAPTER III.
CALCULATION OF INTEREST COSTS ON SITE DOCUMENTATION PACKAGES
SECTION I INTRODUCTION
This chapter represents Region V interim guidance and is in effect
until such time as superseded by an EPA national policy guidance.
Although the accounting concept of the time-value of money is well
known and EPA has consistently applied interest on accounts
payable to the agency, the necessity of assessing interest on all
Superfund sites was not recognised until this authority was
specifically authorized by SARA. Generally, per SARA, Interest
begins accruing after the latter of "(i) the date payment of a
specified amount of a specified amount is demanded in writing, or
(ii) the date of the expenditure."
During the last quarter of 1987, guidance has been issued urging
that demand letters be issued prior to the costs incurred on the
site. This would start the Interest time clock at a early stage.
At the present time, this is the exception rather than the rule.
Therefore, site costs must be divided between pre- and post-demand
letter expenditures.
SECTION II MECHANIZATION AND INTEREST CALCULATIONS
There are several avenues that may be taken to calculate Interest
costs on particular site. Each will be mentioned and discussed in
the following paragraphs.
A. FMS Calculates on Running Expenditures.
This concept makes some very broad assumptions.
One, that there is, and always will be, one and only demand
letter date from which calculate interest. (This means that no
later judicial or negotiated decision could change the date).
Two, that FMS be broadened to include contingent recoveries of
interest. [In the private sector, contingent liabilities are
usually included in the footnotes to the annual financial
statements, but only reflected in the accounting system. The
GAO would have to be contacted to see if and how contingent
recoveries can be handled in the EPA accounting system.]
Three, that a payment date can be found within the accounting
system for EVERY site-specific payment made. At the present
time, there still exists pre-1986 fiscal year contracts that
were obligated and paid on a non-site-specific basis.
B. A Transactional level data base is created from live FMS data
and has the ability to calculate interest on an as-needed
basis.
DRAFT
-------
This methodology Is conceptually preferable but poses a few
issues. If a subsystem is not built with the umbrella of FMS,
then there a two other options:
One option would be to use the transactional database
downloaded from FMS to STARS as the basis for the interest
calculations. The assurance of the integrity of this data
would be very high, due to the extensive quality assurance
procedures required by STARS, which would engender a
corresponding confidence level in the interest calculation.
Since STARS is currently in the prototye phase, this
"enhancement" might detract from the on-going operation and
smooth implementation.
A second option would be to download transaction level site
payment information to a Regional Logical Mainframe or a Local
Area Network, where the interest calculations could be made via
any standard commercial database program. The region would
only run interest reports on an as-requested basis. Interest
could be recalculated on different dates if there is some
disagreement between the regional counsel and the responsible
parties as to the interpretation of the demand letter date for
interest.
The third option is a spreadsheet approach. A spreadsheet
approach seems to be the only alternative until some database
applications for interest calculations are developed.
A spreadsheet approach, as presented here, is very inherently
cumbersome and forces the need to aggregate data into pools
that can be handled more easily.
One- advantages of speadsheets is that the method and procedure
for calculating interest is more visible to the lay person.
This will facilitate EPA responses to any objections by
responsible parties on their interest assessments.
DRAFT
-------
SECTION III ACCOUNTING ASSUMPTIONS
In order to devise of a methodology for assessing interest,
certain accounting assumptions concerning payment dates need to be
made.
The accounting assumptions can be divided into general and
payment-type specific assumptions.
Payment-Type Assumptions
1.) Payroll costs are assumed to be incurred on the 10th day
following the close of a given pay period. This is the date by
which financial institutions must credit EPA employees accounts.
Employees that are not paid via direct deposit are mailed checks
with this date on them.
While Treasury may debit the Trust Fund on a the date that the
check actually returns to them, the check paid date is more
visible and easily measured.
The Cost Summary System prints out the detail cost summary for
payroll costs. Additionally, it prints out monthly payroll cost
reports using the Treasury Paid Date. The monthly payroll cost is
input from the report to the spreadsheet.
2.) Travel costs are assumed to be paid as of the US Treasury
confirmation date for the specific treasury schedule for the
travel payment. While travel advances may be issued, they are not
charged against the Superfund appropriation until the travel
voucher is processed. The closest number in the FMS that
approximates this date is the Schedule date. The Schedule date is
the date that the schedule is transmitted to Treasury. The
Treasury confirmation date is the that Treasury issues the
checks.
Every invoice and treasury schedule must be looked at in order to
determine the treasury schedule confirmation date. This
Information is input into the automated Cost Summary System. The
reports that the Cost Summary System generates used to have to be
typed on Wordprocessors. Additionally, the Cost Summary System
generates total monthly payments made for travel based upon the
Treasury Confirmation Date. The monthly report is used as the
raw data for the travel costs in the interest worksheet.
3.) Indirect costs are assessed against allocable regional hours
charged to the site. Therefore, we have used the paid date for
the allocable hours as the paid date for indirect costs.
The Regional Cost Summary System calculates indirect costs based
DRAFT
-------
upon the hours charged to the site by employees in the allocation
pool (allocable employess have certain responsiblity center /
region office codes in the account numbers). The indirect costs
are reported chronologically first by fiscal year and pay period
and then by employee. The monthly indirect cost report summarizes
these indirect costs by the paid date for a given pay period. The
paid date amounts are then summarized on a monthly basis. The
numbers from this report are input directly into the spreadsheet.
4.) Interest on miscellaneous costs are assessed using the
Treasury Confirmation date.
5.) Interest on State Cooperative Assistance Agreements is
calculated based upon the EPA Schedule date for the given letter
of credit drawdown request. While the states may incur expnenses
over a given period of time, their costs are not reflected in the
Trust Fund until a drawdown request is processed.
6.) Interest on EPA contractual expenditures is calculated from
the Treasury confirmation date.
Where costs were incurred on contracts that were not billed
site-specifically, the total payments, for each month covered by
the service period for the work assignment, were input into the
spreadsheet. The total site cost amount reported by the
contractor in the letter report is divided by the total payments
made to the contractors for the months covered by the work
assignment. This percentage is applied to the total billed by the
contractor in every month to derive the site's proportionate share
of the costs. [An analysis of contractor billings over the
life-cycle of site might indicate whether this is a valid
assumption].
7.) Interest calculations on Inter-Agency Agreement costs would
depend upon the reimbursement methods for the given agency..
Where a reimbusement voucher is submitted to EPA, either the date
of schedule or the date Treasury recognises the transfer could be
used.
Agencies that receive their owm Superfund Allowance (seperately
from EPA) would most likely have to perform a seperate interest
calculation on their costs.
General Payment Assumptions
1.) In order to keep the speadsheet within a manageable
proportion, it was decided to aggegate costs monthly.
2.) In order to forstall daily interest calculations, all current
month costs are assumed to be paid on the 15th of the month. This
is accomplished by only assessing half of the monthly interest
rate against the current month costs, while costs carried over
from the previous month are assessed the full interest rate.
DRAFT
-------
3.) Interest is compounded on a fiscal year basis. This is
accomplished by adding the total interest assessed for given year
to the principal for the first month of the subsequent fiscal
year.
DRAFT
-------
CUMULATIVE COST SUMMARY
VERONA WELLFIELD, MI.
SUPERFUND SITE #51
PREPARED 1/6/87
EPA EXPENDITURES
EPA PAYROLL —
HEADQUARTERS $ 4,215.40
REGIONAL 14 4,488.91
INDIRECT COST - REGION 430,277.70
EPA TRAVEL —
HEADQUARTERS 2,153.54
REGIONAL 38,570.29
REGION V/ MDNR COOPERATIVE AGREEMENT — 158,166.00
OTHER REGION V COSTS — 706.67
OSC LET CONTRACT —
SILVER SPRING WATER COMPANY 27,877.25
ERCS CONTRACT —
PEDCO ENVIRONMENTAL INC. 475,627.90
INTERAGENCY AGREEMENT — COE 1,607.'31
NATIONAL LAB CONTRACT — 92,373.42
TAT CONTRACT — WESTON (68-01-6669) 22,934.57
TAT CONTRACT — E & E (68-01-5158) 23,434.52
TES CONTRACT — GCA (68-01-6769) 1,350.80
— JACOBS (68-01-7351) 101.42
— CDM (68-01-7331) 2,215.21
OFFICE OF THE INSPECTOR GENERAL —
TICHENOR, RESLER, & EICHE (69-01-6985) 4,884.36
NATIONAL ENFORECMENT INVESTIGATION CENTER —
TECHLAW (68-01-7369) 21,678.22
ENVIRONMENTAL EMERGENCY RESPONSE UNIT CONTRACT —
IT CORPORATION (68-01-3069) 325.93
REM CONTRACT —
—CH2M HILL (68-01-6692)
REMEDIAL ACTION PLANS S 26,452.69
COMMUNITY RELATIONS 5,529.15
INITIAL REMEDIAL MEASURE $ 2,042,194.60
LESS MDNR COST SHARE (204,219.46) 1,837,975.14
-------
REMEDIAL INVESTIGATION
FEASIBILITY STUDY
907,211.56
434,008.03
3,211,176.57
—CH2M HILL (68-01-7251)
REMEDIAL DESIGN (TSRR) S 109,021.85
REMEDIAL ACTION (TSRR) $ 2,199,171.11
LESS MDNR PURCHD. PIPE (164,160.00)
LESS MDNR SHARE OF BAL. (203,501.11) 1,831,510.00
RI/FS
(MARSHALLING YARD & ANNEX) 19,477.97
1,960,009.82
CAMP DRESSER &. MCKEE (68-01-6939) 3,697.37
BANKRUPTCY PROCEEDS (101,694.23)
TOTAL EPA COSTS BEFORE INTEREST $ 6,526,178.95
Pre-judgement Interest - through February 16th, 1988 679,277.67
TOTAL EPA COSTS FOR VERONA WELLFIELD
$ 7,205,456.62
-------
3/ 1/88 PAGE 3
US EPA REGION V CUMULATIVE MONTHLY PI NEL COST REPORT
HAZARDOUS SUBSTANCE RESPONSE _-TE # 31
VERONA WELLFIELD . MI
THROUGH PAY PERIOD 20 OF FISCAL YEAR 1987
EMPLOYEE FISCAL PAY OFFICE PAY PAYROLL PAYROLL CUMULATIVE
NAME YEAR PERIOD CODE DATE HOURS COSTS COSTS
OSTRODKA. STEPHEN L.
83
22
F
8/ 2/83
27. 0
472.07
11,400.44
TALBERT, PIERRE
83
22
B
8/ 2/83
1. 0
19. 73
11,420.17
VANDERLAAN, GREGORY A.
83
22
F
8/ 2/83
8. 0
170.30
11, 590. 47
BARTELT. RICHARD
83
23
F
8/16/83
13. 0
317. 71
11,90S. 18
OSTRODKA, STEPHEN L.
83
23
F
8/16/83
80. 0
I, 398. 74
13,306.92
BARTELT. RICHARD
B3
24
F
8/30/83
1. 0
24. 44
13,331.36
OSTRODKA, STEPHEN L.
83
24
F
8/30/83
54. 0
944. 15
14,275.51
TOTAL PER MONTH OF
AUGUST
OF
1983
184. 0
3, 347. 14
FILIPPINI, MARK G.
S3
25
F
9/13/83
4. 0
43. 42
14,318.93
OSTRODKA, STEPHEN L.
83
26
F
9/27/83
9. 0
157. 35
14, 476. 28
VANDERLAAN, GREGORY A.
83
26
F
9/27/83
8. 0
170. 30
14- 646. 58
TOTAL PER MONTH OF
SEPTEMBER
OF
1983
21. 0
371. 07
DIKINIS, JONAS A.
83
27
F
10/11/83
24. 0
418. 38
15. 064. 96
OSTRODKA, STEPHEN L.
83
27
F
10/11/83
16. O
279. 68
15, 344. 64
TOTAL PER MONTH OF
OCTOBER
OF
1983
A
O
o
698. 06
DIKINIS, JONAS A.
84
03
F
11/ 8/83
46. 0
801. 84
16, 146. 48
PHILLIPS, MARSHA
84
03
U
11/ 8/83
0. 5
5. 19
16, 151.67
CAPLICE, DANIEL M.
84
04
F
11/22/83
13. 0
146. 19
16, 297. 86
DIKINIS, JONAS A.
84
04
F
11/22/83
48. 0
836. 72
17, 134. 58
TALBERT, PIERRE
84
04
B
11/22/83
1. 0
19. 98
17,154.56
TOTAL PER MONTH OF
NOVEMBER
OF
1983
108. 5
1, 809. 92
FRYE, GILBERT
84
05
U
12/ 6/83
14. 0
259. 27
17, 413. 83
MORRIS, JOHN V.
84
05
U
12/ 6/83
6. 0
105. 66
17,519.49
PARIKH. PANKAJ J.
84
05
U
12/ 6/83
17. 0
190. 33
17, 709. 82
PARUCHURI, BABU
84
05
W
12/ 6/83
20. 0
267. 44
17, 977. 26
PHILLIPS, MARSHA
84
05
W
12/ 6/83
1. O
10. 39
17,987. 65
SCHMIDT, LARRY
84
05
U
12/ 6/83
15. O
199. 21
18, 186. 86
CAPLICE, DANIEL M.
84
06
F
12/20/83
27. 0
31 1. 29
18, 498. 15
DIKINIS, JONAS A.
84
06
F
12/20/83
66. O
1, 150. 49
19,648.64
FLYNN, YVONNE H.
84
06
U
12/20/83
4. 0
71. 81
19, 720. 45
FRYEj GILBERT
84
06
W
12/20/83
1. O
18. 51
19, 738. 96
JOSEPH, CHACKO T.
84
06
w
12/20/83
5. 0
83. 99
19,822. 95
KING, ERNEST
84
06
u
12/20/83
6. 0
103. 24
19, 926. 19
PARIKH, PANKAJ J.
84
06
w
12/20/83
4. 0
44. 76
19, 970. 95
PARUCHURI, BABU
84
06
w
12/20/63
27. 0
361. 07
20, 332. 02
SCHMIDT, LARRY
84
06
u
12/20/83
a. 0
106. 25
20, 438. 27
ULLRICH, DAVID A.
84
06
B
12/20/83
1. 0
30. 66
20,468.93
TOTAL PER MONTH OF
DECEMBER
OF
1983
222. 0
3, 314. 37
-------
3/ 1/88
:pa region V CUMULATIVE monthly travel cost report
HAZARDOUS SUBSTANCE RESPONSE SITE # 31
VERONA UIELLFIELD , MI
THROUGH PAY PERIOD 20 OF FISCAL YEAR 1987
EMPLOYEE
NAME
TRAVEL
VOUCHER
NUMBER
TREASURY
SCHEDULE
DATE
TRAVEL
COSTS
TANAKA, JOHN C. 70611 11/24/86
TOTAL PER MONTH OF NOVEMBER OF 1986
REYNOLDS, WILLIAM L. 7001B 12/ 3/B6
TANAKA. JOHN C. 70993 12/11/86
TOTAL PER MONTH OF DECEMBER OF 19B6
GRIMES. ROGER M. 71300 1/ 2/87
TANAKA. JOHN C. 71454 1/ 8/87
TANAKA. JOHN C. 71613 1/16/87
WHIPPO, ROBERT E. 71401 1/ 8/87
TOTAL PER MONTH OF JANUARY OF 1987
TANAKA. JOHN C. 72218 2/26/87
TANAKA, JOHN C. 71848 3/18/87
TANAKA, JOHN C. 72297 3/10/87
TOTAL PER MONTH OF MARCH OF 1987
GRIMES, ROGER M. 72815 4/10/87
GRIMES. ROGER M. 73131 4/10/87
TANAKA, JOHN C. 72991 4/ 9/87
TANAKA, JOHN C. 73367 4/10/87
TOTAL PER MONTH OF APRIL OF 1987
GRIMES, ROGER M. 73926 6/ 8/87
GRIMES. ROGER M. 73623 7/ 7/87
GRIMES, ROGER M. 73925 7/ 7/87
GRIMES, ROGER M. 74074 7/24/87
GRIMES, ROGER M. 74743 7/29/87
GRIMES, ROGER M. 75424 7/24/87
TOTAL PER MONTH OF JULY OF 1987
349.11
784. lO
279. 82
309.28
589. 10
452.41
333. 82
249.18
400. 00
1. 433. 41
247. 05
223.17
182. 93
406.lO
194. OO
424. 23
347. 96
249.46
1,215. 67
174.60
339. 63
250.52
253. 63
400. 60
337. 60
1, 581. 98
38, 570. 29
e==2=sseassa
38, 570. 39
PAGE 5
CUMULATIVE
TRAVEL COST
32, 920. 38
33, 200. 20
33, 309. 48
33, 961. B9
34. 293. 71
34, 544. 89
34. 944. 89
35, 191. 94
35, 415. 11
35, 598. 04
35, 792. 04
36, 216. 29
36, 564. 25
36, 813. 71
36,988.31
37, 327. 94
37, 578. 46
37, 832. 09
38, 232. 69
38, 570. 29
-------
3/ 1/08
US EPA REGION V CUMULATIVE MONTHLY INDIREC
HAZARDOUS SUBSTANCE RESPONSE SITE *
VERONA WELLFIELD , MI
THROUGH PAY PERIOD 20 OF FISCAL YEAR
EMPLOYEE
NAME
FISCAL PAY OFFICE
YEAR PERIOD CODE
PAY PAYROLL
DATE HOURS
KRATZMEYER. JACK
KRATZMEYER, JACK
85
83
09
10
F
F
2/12/85
2/26/85
20. 4
14. 0
TOTAL PER THE MONTH OF FEBRUARY
OF 1985
34. 4
DIKINIS, JONAS A.
KRATZMEYER, JACK
KRATZMEYER. JACK
85
85
85
11
11
12
F
F
F
3/12/85
3/12/85
3/26/85
18. O
22. 8
25. 5
TOTAL PER THE MONTH OF MARCH
DF 1985
66. 3
KRATZMEYER. JACK
KRATZMEYER. JACK
85
85
13
14
F
F
4/ 9/85
4/23/85
37. 4
9. 3
TOTAL PER THE MONTH OF APRIL
DF 1985
46. 7
KRATZMEYER, JACK
KRATZMEYER. JACK
85
85
15
16
F
F
05/ 7/85
05/21/85
28. O
49. 4
TOTAL PER THE MONTH OF MAY
OF 1985
77. 4
KRATZMEYER, JACK
KRATZMEYER, JACK
85
85
17
18
F
F
6/ 4/85
6/18/85
39. 8
32. 3
TOTAL PER THE MONTH OF JUNE
OF 1985
72. 1
KRATZMEYER, JACK
KRATZMEYER, JACK
KRATZMEYER. JACK
85
85
85
19
20
21
F
F
F
7/ 2/85
7/16/85
7/30/85
45. 2
33. 0
50. 0
TOTAL PER THE MONTH OF JULY
OF 1985
128. 2
KRATZMEYER. JACK
KRATZMEYER, JACK
85
85
22
23
F
F
8/13/85
8/27/85
64. 6
40. 8
TOTAL PER THE MONTH OF AUGUST
OF 1985
105. 4
KRATZMEYER, JACK
KRATZMEYER, JACK
85
85
24
25
F
F
9/10/85
9/24/85
18. 7
13. 6
TOTAL PER THE MONTH OF SEPTEMBER OF 1985
32. 3
KRATZMEYER, JACK
KRATZMEYER, JACK
85
86
26
01
F
F
10/ 8/85
10/23/85
.1.7
13. 6
TOTAL PER THE MONTH OF OCTOBER
OF 1985
15. 3
PAGE 1
T REPORT
987
INDIRECT INDIRECT CUMULATIVE
COSTS RATE COSTS
1,081.20 53. OO 1,081.20
742.00 53.00 1,823. 20
1, 823. 20
954. 00 53. OO 2, 777. 20
1,208.40 53. OO 3, 985. 60
1,351.50 53.00 5. 337. lO
3, 513. 90
1,982.20 53.00 7,319.30
492. 90 53. 00 7, 812. 20
2, 475. 10
1,484.00 53. OO 9,296.20
2.618.20 53.00 11,914.40
4, 102. 20
2, 109. 40 53.00 14, 023. eO
1,711.90 53. OO 15,735.70
3. 821. 30
2,395.60 53.00 18,131.30
1,749.00 53.00 19,880.30
2, 650. 00 53. 00 22, 530. 30
6, 794. 60
3, 423. 80 53. 00 25, 954. 10
2,162.40 53.00 28,116.50
5, 586. 20
991.10 53.00 29,107.60
720. BO 53. OO 29. 828. 40
1. 71 1. 90
90.10 53. OO 29.918.50
693.60 51.00 30,612.10
783. 70
-------
r DEMAND LETTER DATE FOR INTEREST 3
( Ati«t«Mnt i« March 2l»t, 1906 )
E Firet full atonth i* April 1966 J
Prepared by R. Hacllt^ 1/6/1907
WORKSHEET TO CALCULATE INTEREST ASSESSMENT
For Verona Uellfiald. Ml.
Suptrfund Bit* # 31
Colt* at of Ju 1 g 3lit, 1987
Internet calculated through February 16th.
MONTH
CALENDER
YEAR
CUMULATIVE
COSTS AS OF
BEGINNING OF
MONTH
EPA PAYROLL
HEADOUARTERS
EPA PAYROLL
REGION V
EPA
INDIRECT
COSTS
EPA TRAVEL
HEADQUARTERS
EPA TRAVEL
REGION V
OTHER REGION V
COSTS
AUGUST
1 985
C
O. OO
0 00
0. 00
0 oo
0 00
0 00
O. 00
SEPTEMBER
1903
C
O. 00
O OO
0. 00
0 oo
0. 00
O. 00
0. 00
FISCAL YEAR
1983 TOTALS
i
i
o
o
0
0 oo
o. oo
0 oo
o. oo
0. oo
OCTOBER
1 903
c
0. 00
0 00
0. 00
0 oo
0. 00
0. 00
0. 00
NOVEMBER
1983
c
0. 00
O OO
0. 00
0. 00
0. 00
O. 00
o. oo
DECEMBER
1983
c
0. oo
0 oo
0. 00
0. oo
0. 00
O. 00
0. OG
JANUARY
1986
c
0. 00
o. oo
o. oo
0. 00
0. 00
0. 00
0. OO
FEBRUARY
1986
I
0. oo
o oo
0. oo
0. oo
0. oo
O. 00
0. 00
MARCH
1986
c
0. 00
2.973 04
1 16. 859. 46
378. 237. 30
2i 142. 88
30. 428. IS
706.67
APRIL
1986
c
4. 233, 392. 94
0 oo
1. 036. 30
2. 293. OO
0. oo
291 25
o. OO
MAY
1986
c
4.283<484. 27
0. oo
1. 363. 1G
3. 009. OO
O 00
0. 00
0. 00
JUNE
1986
z
4, 306. 227. 64
O 00
747.46
1 . 249. 30
O 00
0. 00
0. 00
JULY
1986
c
4.369.428 68
133. 21
3. 019. 96
7. 293. 00
0. 00
280. 1 1
0. 00
AUGUST
1986
c
4.383.123 84
0 00
1. 747. 71
2. 448. 00
0. 00
0. 00
0. 00
SEPTEMBER
1986
£
4. 450. 876. 37
4 90
883.84
I. 479. 00
0 00
0. 00
0. 00
FISCAL YEAR
1986 TOTALS
3. 133 93
125* 077. 91
396. OlO. 80
2. 142. B8
30.999. 51
706. 67
OCTOBER
19B6
C
4. 632, 623. 37
0. 00
1. 399. 88
1, 632. 00
0. 00
1.136 77
0. 00
NOVEMBER
1986
c
4. 646, 938. 78
39. 74
1. 6IO. 59
4. 207. 30
0. OO
784 10
0. 00
DECEMBER
1986
c
4. 634, 606. 90
0. 00
2.440.98
5. 131. OO
0. OO
589 10
O 00
JANUARY
1987
c
4. 930. 223. 38
O. 00
1. 356. 57
2. 193. OO
0. OO
1. 435. 4 1
O. 00
FEBRUARY
1987
£
3. 798, 249. 74
240. 03
2.116 71
4. 360. 30
0. oo
247. OS
O. OO
MARCH
1987
c
6. Ol 1* 033. 97
324 69
930.64
2.350.OO
8. 10
406. 10
O. OO
APRIL
1987
c
6. 219, 639. 91
O. OO
1.632 87
3. 340. 50
O. 00
1.215. 67
O. 00
MAY
1987
c
6' 436, 776. 27
139. 00
2. 386. 60
2. 876. 40
0. 00
0 00
0. 00
JUNE
19B7
c
6j 393. 222. 12
163 66
3.237 56
5. 610. OO
0 00
174 60
0. 00
JULY
1987
c
6, 667. 042. 82
174.13
1.298 60
2. 346. OO
0. 00
1. 581. 98
o. oo
AUGUST
1987
c
6. 687. 3B4. 33
O. 00
0. OO
0. OO
0. 00
0. 00
0. 00
SEPTEMBER
1907
c
6. 687. 384. 35
O. 00
0. oo
0. OO
0. oo
0. 00
0. 00
FISCAL YEAR
1987 TOTALS
1. OBI. 45
18. 61 1. 00
34.266 90
8. 10
7. 570. 78
o
o
o
OCTOBER
1987
c
7, 020, 810. 20
O. OO
0. 00
0 OO
0. oo
0. 00
0. 00
NOVEMBER
1987
c
7, 020. 810. 20
O. OO
0. 00
0. OO
o oo
O. 00
0. 00
DECEMBER
1987
c
7. 020. 810. 20
0 00
0. OO
0. 00
0 00
O. 00
0. 00
JANUARY
1988
c
7. 020. 810. 20
0 00
0. 00
0. 00
0. 00
0. 00
0. 00
FEBRUARY
1988
c
7. 020. 810. 20
0. 00
0. OO
0. OO
0. oo
O. 00
0. 00
MARCH
1988
c
7. 020. 610. 20
0 00
0. OO
0. OO
o. oo
0. 00
0. 00
APRIL
1988
c
7. 020. 610. 20
0 OO
0. oo
0. OO
0. oo
O. 00
0. oo
HAY
1988
c
7. 020. eio. 20
o
o
o
0. oo
0. OO
0. oo
0. oo
o. oo
JUNE
1988
c
7. 020. 810.20
0 00
0. 00
0. oo
0. 00
o. oo
O. 00
JULY
1988
c
7. 020. 810. 20
0. 00
0. 00
0. oo
0. 00
0. 00
0. 00
AUGUST
1988
c
7. 020. 810. 20
0 oo
0. 00
0. 00
0 00
O. 00
0. 00
SEPTEMBER
1988
c
7. 020. 810. 20
0. 00
0. 00
0. 00
0. oo
O. 00
o
o
o
FISCAL YEAR
1986 TOTAL6
0 00
0. 00
0. oo
0. 00
1 o
1 o
1 o
O 00
HISTORY TO DATE TOTALS 4,213.40 144^488. 91 430,277.70 2*190. 96 30. 370. 29~ 706?67
pftGe. IL
-------
1988
REM REM REM REM REM
MDNR CH2M-HILL CH2M-HILL CH2M-HILL CH2H-HILL CH2M-HILL REM REM OSC LET
COOPERATIVE (68-01-6692) (60-01-6692) (68-01-6692) (68-01-6692) (68-01-6692) CAMP. ORESSER CONTRACT
MREEHENT Ranadlal Common itg Initial f*ma Raaadlal Faatlbllltv CH2M-HILL It MCKEE SILVER SPRINCS
Action Plan Relations Mcaiur* Inv«»11ga11 on Study (6B-01-723I) (68-01-6939) (66-01-0063)
.0 OO
0
00
0
00
0. OO
O. 00
0. 00
0. OO
0. OO
0. OO
O. 00
0.
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0
00
0. OO
0. 00
0. 00
0. 00
0. 00
0. OO
0. OO
0.
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0.
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0. OO
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0. 00
0- 00
0 00
0 OO
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0. 00
0. 00
0. 00
0. 00
0. 00
70.944 OO
26. 492.
69
5.
529.
19
1. 790. 322. 31
793, 430. 15
398. 360. 02
0. OO
3.
666. 32
27. 977. 25
0. OO
0.
OO
0.
OO
0. OO
O. 00
28. 164. 37
0. OO
0. 23
0. OO
O OO
O.
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O.
OO
0. OO
O. OO
19. 675. 23
0. OO
0. 00
0. 00
63.444 OO
O.
00
0.
00
0. OO
280. 32
-3. 321. 95
0. OO
31. 05
Q. OQ
0 OO
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00
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0. 00
-2. 077. 00
2. 981. 00
0. 00
0. 00
0. 00
7.899. 00
0.
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0.
00
0. 00
91. 696. 64
2. 447. 62
O. 00
0. 00
0. 00
9. 936. OO
O
OO
0.
00
24. 186. 92
773. 45
951. 99
0. 00
0. OO
0. 00
191. 843 OO
26.452
69
9.
929.
19
1, 814. 909. 23
844. 071. 96
449. 297. 88
o
o
o
3.
697. 60
27. 877. 25
0 00
0. 00
0. 00
0. 00
9. 034. 92
-16. 151. 25
0. 00
O. 00
0. 00
0 OO
0. 00
0. 00
0. OO
925. 79
38. 90
-0. OO
O. 00
0. OO
0 00
0. 00
0. OO
0. OO
402. 53
0. 90
363. 443. 09
0. 00
0. 00
6. 323. OO
O. 00
O. 00
O. OO
O. 00
0 OO
856. 578. 78
0 00
0. 00
O. OO
O. OO
0. 00
O. 00
O. 00
0 00
205. 647. 33
0. 00
0 00
0. OO
0. 00
0. 00
0. 00
10. 936. 73
0. 00
192. 993. 36
0. 00
0 00
0. 00
0. 00
0. 00
0. 00
4. 096. 94
0. 00
226.437 88
0 00
0 00
O. OO
O. 00
0. OO
23. 469. 91
32. 289. 09
0. OO
69. 719. 19
0 OO
0. 00
O. 00
O. 00
0. OO
0. OO
9. 896. 00
4. 854. 00
45. 634. 23
O. 00
0. OO
0. 00
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0. OO
0. 00
0. 00
0. OO
0. OO
0. 00
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0. 00
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0. 00
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0. 00
0. 00
0. 00
0. OO
0. 00
0. 00
6. 323. OO
O. OO
o
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23. 465. 91
63. 140. OO
-11. 249. B5
1.960. 009. 82
O. OO
O OO
0. OO
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0. OO
0. OO
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0. OO
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0. 00
0. OO
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0. OO
0. OO
0. OQ
0. 00
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0. 00
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0. 00
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0. 00
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0. 00
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0. 00
0. 00
0. 00
0. 00
0 00
0. OO
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0. OO
O. 00
0. 00
0 OO
0. OO
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0 00
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0. OO
0. 00
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©
o
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0. 00
0. 00
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0 00
o
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6
0. OO
0. 00
0. 00
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0. 00
0. OO
0. OO
0 00
0. OO
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0. 00
0. 00
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0. OO
0 OO
0 OO
0. OO
O OO
0 OO
>96. 166. OO
26. 492. 69
9. 929. 19
1,837.979.14
907, 21 i. 96
434. 008. 03
1. 960. 009. 82
3. 697 60
27. 877. 29
2. 327. 670. 93
-164. 160. OO
_ -303. SOI II
'¦ StO.oaqtfc
TOTAL IRM - 2,042,194.60 REM CH2M-HILL LESS
pfl/>r n LESS 10* MDNR 204.219.46 STATE PURCHASED PIPE
rn^C C~ STATE COST SHARE ( 1 OX )
-------
tflCS CONTRACT INTERAGENCY NATIONAL TAT CONTRACT TAT CONTRACT TES CONTRACT TCS CONTRACT TES CONTRACT OIC CONTRACT
PEDCO AGREEMENT LABORATORY
ENVIRONMENTAL CONTRACT WESTON £ & £ OCA JACOBS COM T, R. & E
<66-01-6094) <66-01-6669) (68-01-5150) 160-01-6769) (63-01-7351) <68-01-7369) (60-O1-733M
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468. 516. 19
1, 607.
31
92. 373. 42
19.397 38
23. 434. 52
0. oo
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0. 00
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84. 18
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495. 96
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770. 66
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2. 042. 80
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1. 553. 56
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387. 84
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1. 504. 63
46a. 516. 19
1, 607.
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92. 373. 42
21. 02B. 10
23. 434. 52
1. 350. 80
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3. 058 39
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I. 262. 89
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29. 66
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431.84
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147.41
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375. 37
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58. 96
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130. 27
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385 90
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7. 111. 71
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197 18
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101. 42
1.084 47
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7. 111. 71
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1.106.47
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2. 215. 21
1. 825. 97
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475. 627. 90
1. 607. 31
92. 373.' 42
22.934.57
23. 434. 52
1. 350. BO
"toi.42~~
2. 215. 21
4. 884. 36
l I
l I
ft I
li l
1 1
1 R
1 1
1 1
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1 1
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osaassBBeeKC^Bce
Pft&e 3
-------
BANKRUPTCY NE1C CONTRACT EERU CONTRACT TOTAL CURRENT PERIODIC INTEREST ON INTEREST ON TOTAL CUMULATIVE
PROCEEDS MONTH INTEREST BEGINNING ONE HALF OF MONTHLY MONTH-END
TECHLAU IT CORPORATION EXPENDITURES RATE OF MONTH CURRENT MONTH INTEREST BALANCE
(£8-01-7369) (60-01-3069) CARRY-OVER COST COSTS ASSESSED EKCL. INTEREST
0. 00
0 00
0 00
0 00
0 0000
0 00
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0. OO
0. oo
0 00
0 00
0. 00
0. 00
0. 0000
0 00
0 00
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0
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1 0
1
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0. 00
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• 1
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o
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0. 00
0 00
0. 00
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O 00
0. 00
0. 00
0
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6
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0. 00
0 00
0. 00
0. 00
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0. 00
0
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0 00
0. 00
0. 00
0. 00
0. 00
0. 00
0. 00
0. 00
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0. 00
0 00
0. 00
0. 00
0. 00
0. 00
325. 93
4,233* 392. 94
0. oooo
0 00
0. 00
0. 00
3, 666. 32
0. 00
0. 00
0. 00
31, B91. 33
0. 0062
26* 336. S3
90 73
26. 435. 56
4.
253. 593. 17
0. 00
0. 00
0. 00
20, 743. 37
0. 0062
26. 534. 29
64. 22
26. 59B.51
4.
205. 404. 27
0. 00
0. 00
0. 00
63. 201. 04
0 0062
26. 662. 73
195. 66
26.858 39
4.
306.250.69
0. 00
0 00
0. 00
13. 695. 16
0. 0062
27. 054 05
42. 40
27. 096. 44
4.
369. 428. 68
0. 00
0. 00
0. 00
67. 732. 33
0. 0062
27. 138. 64
209.75
27. 340. 59
4.
383. 123. 84
0 00
0. 00
0. 00
39. 726. 37
0. 0062
27. 550. 34
122. 99
27. 681. 34
4.
450, 076. 37
O
O
6
o
o
o
325. 93
4.
490. 604. 74
161 . 285. 08
733. 75
162.010. 83
o. oo
0. oo
o oo
-5. 604. 79
0
0047
21. 828. 56
-13.34
21. B15. 22
4,652,623. 57
o. oo
0. oo
0. oo
7. 666. 12
0
0O47
21.801. 89
17. 99
21, 819. 88
4.646.930. 78
-96,941. 30
0. oo
0. oo
275. 616. 68
0.
0047
21. 637. 86
646.55
22, 404. 41
4. 654. 606. 90
0. oo
0. oo
0. oo
868. 026. 16
O.
0047
23. 130. 97
2.
036. 24
25, 167. 21
4, 930, 223. 58
0. 00
0. oo
0. 00
212. 806. 23
0.
004 7
27. 203. 46
499. 21
27. 702. 66
5, 798.249. 74
0. 00
0. 00
0 00
208. 603.94
0.
0047
20, 201. 87
4B9.33
28* 691. 22
6< Oil, 055. 97
0. oo
0. 00
0 00
237.116.36
0.
0047
29, 180. 57
556. 24
29, 736. 01
6. 219, 659. 91
o
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68. 81
0. 00
138. 443. 85
0.
0047
30, 293. 04
324.77
30. 617. 81
6,456,776 27
0. 00
1. 104. 56
0. 00
71. B20 70
0.
0O47
30,942 38
168. 48
31. 11 1. 06
6. 595, 222 12
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IS. 140. 62
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20. 341. 53
0.
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3t, 279. 54
48. 19
31. 327. 73
6. 667. 042. 82
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0. 00
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31. 373. 92
0. 00
31. 375. 92
6. 687, 584. 35
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31. 375. 92
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31. 375. 92
6.687.584.35
-96. 941. 30
16.314. 19
0. oo
2.
034. 960. 76
328. 452. 17
4.
773 68
333. 225. 85
o. oo
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40, 896. 22
0. 00
40. 896. 22
7, 020. BIO 20
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40. 896. 22
O
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40.896. 22
7. 020. SIO. 20
o. oo
0 00
0. oo
O. 00
o.
0038
40, 896. 22
0. 00
40.896.22
7. 020. 810. 20
o. oo
0. OO
0. oo
0. 00
0.
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40, 896. 22
0. 00
40. 896. 22
7. 020. 010. 20
o. oo
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6
0. oo
O. 00
0.
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20. 448. 1 1
0. 00
20.448. 11
7. 020. 810. 20
0. 00
0. 00
0. 00
O. 00
0.
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0. 00
0. 00
0 00
7. 020. 810. 20
0. 00
0. 00
0. 00
O. 00
o.
OOOO
0. 00
0. 00
0. 00
7. 020. 810. 20
0. 00
0. 00
0. 00
O. 00
0.
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0. 00
0. 00
0. 00
7.020. 810. 20
O. 00
0. 00
0. 00
O. 00
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0. 00
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7.020.810 20
0. 00
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0. 00
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7. 020. 810. 20
0. 00
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0. 00
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0. 00
7.020.810 20
0. oo
3, 364. 03
0. oo
5. 364. 03
0.
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0. 00
0. 00
0. 00
7. 020. 810 20
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3. 364. 03
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3. 364. 03
184. 032. 99
o
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184, 032. 99
-96. 941. 30
21, 678. 22
323. 93 6. 330. 929. S3
ncaoiiaac«cCQncooiicB«aDc
489. 737. 23
3. 307. 43
679, 277. 67
TOTAL EXPENDITURES PLUS
THE NON-DATED NEIC COSTS
6* 330. 929. 33
TJTAL. C
-------
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-------
US Environmental Protection Agency
Cost Recovery Conference
Atlanta, Georgia
March 8 -10, 1988
Indirect Costs in the
SARA Era
What are Indirect Costs?
How will EPA Manage Indirect Costs Under SARA?
-------
1
CERCLA, as amended by SARA,
provides for cost recovery of all
expenditures for enforcement, removal
or remedial action
-------
EPA SPENDS MONEY (INCURS EXPENSES) TO
CLEAN UP SUPERFUND SITES
EFFORTS COSTS SITES
SITE A
SITE B
SITEC
~ ~~
~ ~~
~ ~~
EPA
SITED
OTHER
SITES
-------
3
THESE EXPENDITURES INCLUDE BOTH
DIRECT AND INDIRECT COSTS
DIRECT $
INDIRECT $
$ SITE A COSTS
-------
DIRECT COSTS
4
ARE THOSE COSTS THAT CAN BE IDENTIFIED READILY BY SITE SUCH AS:
SALARIES (from time sheets)
TRAVEL (from travel vouchers)
CONTRACTS (from invoices)
FOR EXAMPLE, CLEAN-M-UP INC'S BILL FOR EXCAVATING CONTAMINATED SOIL
AT NPL SITE A IS A DIRECT COST.
SO IS OSC SAM SMITH'S TIME SPENT COORDINATING THE CLEAN-UP AT THAT SITE.
CLEAN
-------
INDIRECT COSTS...
• Do not relate to a specific site;
• Relate as a whole to all sites;
• Examples include:
•• Administrative management;
•• Program management.
-------
6
THE PRICE OF A BAR OF SOAP
INCLUDES INDIRECT COSTS
SOAP
PRICE = $.75
DIRECT COST]
COST OF SOAP FROM FREDERICKS BROTHERS SOAP CO. =$.35
INDIRECT COST
EMPLOYEE SALARIES
SHIPPING
UTILITIES
BUILDING
HEADQUARTERS GENERAL AND ADMINISTRATIVE =$.40
ADVERTISING
WAREHOUSING
INTEREST ON BORROWED FUNDS
EQUIPMENT
PROFIT
-------
INDIRECT COSTS
7
EMPLOYEE SALARIES .12
SHIPPING .01
UTILITIES .01
BUILDING .08
HEADQUARTERS GENERAL AND
ADMINISTRATIVE .04
ADVERTISING .04
WAREHOUSING .02
INTEREST ON BORROWED FUNDS .03
EQUIPMENT .01
PROFIT .04
TOTAL
.40
-------
WHAT ARE EPA'S DIRECT AND INDIRECT COST
AT SITE A?
DIRECT COSTS :
CONTRACTOR COSTS ASSOCIATED WITH THE CLEAN-UP AT SITE A
SALARIES OF EPA EMPLOYEES DEVOTED EXCLUSIVELY TO SITE A
TRAVEL TO SITE A
EQUIPMENT COSTS DEVOTED EXCLUSIVELY TO SITE A
INDIRECT COSTS:
HEADQUARTERS ADMINISTRATIVE MANAGEMENT
OSWER PROGRAM MANAGEMENT
REGIONAL ADMINISTRATION
REGIONAL SUPERFUND PROGRAM MANAGEMENT
-------
EXAMPLES OF EPA'S INDIRECT COSTS
• HEADQUARTERS ADMINISTRATIVE MANAGEMENT
•• Financial Management
•• Facilities Management
•• Personnel
• • Procurement
• OSWER PROGRAM MANAGEMENT
• • Assistant Administrator's Office
• • Resource Management
• REGIONAL ADMINISTRATION
• • Regional Support
• REGIONAL SUPERFUND PROGRAM MANAGEMENT
•• All Non-Site-Specific Superfund Program Costs
-------
1 0
HOW ARE THESE INDIRECT COSTS DISTRIBUTED?
WE CREATE A REGIONAL POOL OF SUPERFUND INDIRECT COSTS
HEADQUARTERS
ADMINISTRATIVE REGIONAL
MANAGEMENT ADMINISTRATION
REGIONAL
SUPERFUND
PROGRAM
MANAGEMENT
OSWER
PROGRAM
MANAGEMENT
REGIONAL INDIRECT
COST POOL
-------
THE OBJECTIVE IS TO ALLOCATE THE POOL
OF INDIRECT COSTS TO THE SITES
11
INDIRECT COST
POOL
FOR COST RECOVERY
THE POOL OF INDIRECT
COSTS MUST BE DISTRIBUTED
TO THE VARIOUS SITES.
BECAUSE...
EPA DOES NT RECOVER
A POOL, IT RECOVERS
SITE BY SITE.
OTHER
SITES
SITE A
SITEC
SITE B
SITED
-------
12
AT EPA WE ALLOCATE COSTS
USING STAFF HOURS
FOR EXAMPLE:
INDIRECT COST POOL TOTAL = $1,000,000
REGIONAL SUPERFUND PROGRAM HOURS = 20,000
RATE OF ALLOCATION:
$ 1,000,000/20,000 HOURS = $ 5 0 / H R.
-------
EPA RECOVERS INDIRECT COSTS SITE-BY-SITE
SITE-
SPECIFIC
HOURS
RATE
SITE A:
3,000
X
$50
$150,000
SITE B:
1,000
X
50
50,000
SITE C:
1,500
X
50
75,000
SITE D:
1,000
X
50
50,000
TOTAL: 6,500
$325,000
-------
14
INDIRECT COSTS UNDER SARA
WHAT CHANGES ARE IN STORE?
-------
15
UNDER THE CERCLA MODEL:
THE POOL WAS NOT ALLOCATED ENTIRELY
TO SITES
SOME NON-SITE SUPERFUND COSTS WERE NOT
INCLUDED IN THE MODEL
-------
THE POOL WAS NOT ALLOCATED
ENTIRELY TO SITES:
16
POOL = $1,000,000
TOTAL SUPERFUND PROGRAM HOURS = 20,000
RATE = $50
TOTAL SITE SPECIFIC HOURS = 6,500
RECOVERED = $325,000
-------
THE INDIRECT COST POOL EXCLUDED:
• SUPERFUND RESEARCH AND DEVELOPMENT
• COSTS CHARGED TO SITES WITHOUT SITE NUMBERS (ZZ)
• NON-SITE SPECIFIC EQUIPMENT COSTS
-------
18
PROPOSED CHANGES TO THE MODEL INCLUDE:
Allocating entire pool to sites.
Developing a rate based upon a percentage of the direct site costs
Include previously omitted items:
Superfund Research & Development.
Costs charged to sites without site numbers (ZZ).
Non-site specific equipment costs.
-------
IMPLEMENTING THESE CHANGES WILL INVOLVE:
1. INDIRECT COST ISSUE PAPER.
2. REVISED INDIRECT COST RATES FOR FY 1987.
3. TRAINING PROGRAM FOR REGIONS AND PROGRAM.
4. NEW INDIRECT COST MANUAL (STAND ALONE DOCUMENT).
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XEROX TELECOPIER 495;22- 5-87; 3:2SPM 2026334371;» 2
COST RECOVERY OUTLINE
PROOF OF COSTS UNDER CERCLA
JAKES G. SHEEHAN
ASSISTANT UNITED STATES ATTORNEY
CHIEF/ CIVIL DIVISION
U.S. ATTORNEY'S OFFICE
601 MARKET STREET
PHILADELPHIA, PA 19106
FTS: 597-2305
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XEROX TELECOPIER 495J22- 5-87; 3:25PM
2326334371;a 3
COST RECOVERY OUTLINE
1) Primary objective of civil litigation-obtaining a favorable
settlement, (in most cases).
2) Effective use of settlement-forcing techniques.
--early total settlement demand ($)
--early, authoritative calculation of amount due, intereEt
accruing (rate and amount).
—early discovery, motions to compel
—thorough requests for admissions
—Rule 16 proposed pretrial conference and order
—settlement conferences with Judges and magistrates
--the appearance of reasonableness
--discovery aimed at defendants' problems of embarassments,
--written communications which should be passed on to client
3) Effective use of discovery, evidentiary techniques
--to limit length of trial
--to serve as basis for summary judgment motions
—to persuade fact-finder of Government's efforts
4) Consideration of Trial Judge
—motivation to have case settle
—attitudes regarding discovery disputes, technical enforce-
ment of Rules of Evidence, privileges
--minimum assertion of privileges by government
—concern that money be spent on resolution, not litigation.
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xERQx TELECOPIER 495:22- S-B7; 3:26PM 2026334371 ;h 4
5) Packaging of case for trial
••Baying makes it ao
--binders, back up documents
COST DOCUMENTATION OUTLINE
RULE 603(6) hearsay exception for business records
RULE 803(6) permits introduction into evidence of records which
satisfy the following predicates:
1. made at or near the time the matter recorded occurred;
2. made by, or from information transmitted, by person
with knowledge;
3. kept in the ordinary course of a business activity
(includes govt.);
4. it is regular practice to keep the specific report
in question;
5. 1-4 shown by admissible testimony of "custodian or
other qualified witness."
6. is truthworthy. This is the most important predicate.
See, White Industries v. Cessna Aircraft. 611 F.Supp. 1049 (W.D.
Ko. 1985).
NOTE; any document which plaintiff seeks to admit under the
hearsay rule must also satiafy the authenticity requirements of
Rule 901-3.
PROCEDURE FOR USE OF 803*6) DOCUMENTS
1. Documents are ordinarily identified in your pretrial
memorandum. Depending on the trial judge and the merits of their
defenses, defendants often decline to stipulate to admissability-
At this same time, they will seek government stipulations to
their exhibits. We have developed a procedure which permits
defense counsel to raise his adnissability objections, while at
the same time limiting the amount of custodial testimony. Attached
is our evidentiary predicate list, which shows for each government
exhibit the predicates 1-6 above which the parties stipulate to,
and which ones are contested.
• 3 •
-------
2. Absent such stipulations, trial counsel must be
prepared to present oral testimony by a person with knowledge of
each of the predicates listed. "With knowledge" is to be given
the broadest possible interpretation - the witness need only be
someone who understands the system. 4 Weinstein & Berger, Evi-
dence, at 803-178. In the case of computerized data, the witness
must be familiar with the transmission and accuracy checks of the
computer system as wall as the underlying data.
3. Demonstration of trustworthiness is the most complex
portion of the proof. In Rosenberg v. Collins, 624 F.2d 655 (5th
Cir. 1980) and United States v. Findley, 522 F.2d 181 (5th Cir.
1975) the Court required a showing of the following to prove
trustworthinessi
a) The records are kept pursuant to a consistent
and routine procedure.
b) The records must be kept for some purpose that
would tend to ensure accuracy (the Court specifically notes that
preparation for litigation is not such a purpose).
c) The records themselves cannot be accumulations
of uninformed opinion or hearsay.
In the complex cost documentation cases, a witness must
have thorough familiarity with the basis for each reported cost.
This familiarity can come from hearsay if part of regular job
duties.
4. In complex document cases, a single witness may
provide foundation testimony for all documents from a specific
source (such as SPA) at one time. That witness can testify about
of documents by type (e.g., manhour and reports) and need
not provide foundation separately for each document. United States
v. Keplincer, 776 F.2d 678 (7th Cir. 1985).
5. Where records are computerized, the witness must
also testify that s/he understands the computations or functions
resulting in the figures recorded in the records
s/he understands how the system works (at what
point inputs are received and from whom, is familiar with manual
governing when and how to input, and process of operations)
s/he knows what safeguards and checking systems
exist to ensure that information in the printout is accurate, and
that the safeguards and checks are adequate.
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XEROX TELECOPIER 495;22- 5-67: 3:28PM
2026334371;» 6
PROBLEMS UNDER 803(6) in CBRCLA CASES
1. The S?UH report may not be admitted as a business
record. It i9 prepared in anticipation of litigation, see,
Paddack v- Dave Christensen. 745 F.2d 1254 (9th Cir. 1984) it is
sometimes not prepared at or near the time the matter recorded
occurred, much of the information upon which it is based is
hearsay from third parties. But see Ponderosa System v. Brandt.
767 F.2d 66B (10th Cir. 1985). (It may be admissible under Rule
1006).
2. Many contractors have in the past not kept site-
specific records (particularly national contractors). When cost
documentation is assembled, many months after the fact, they
produce an "estimate" of site specific costs, together with an
overhead formula. These "estimates" may be inadmissible as
business records, even on the contractor's testimony; they require
resort to Rule 702 for admission.
3. There is no one individual in many aees with suffi-
cient knowledge to satisfy all the predicates under 603(6) for
specific categories of documents. The numerous witnesses required
to satisfy all evidentiary predicates try the patience of the
fact finder. They also tend to be scattered in several states
and the District, unaware that they may need to testify, and shy
of appearing in court.
4. The contract documentation process involves a
complex series of reviews and balances, including finalization
and "definitization", reviews by the audit side of the Inspector
General, contracting officer negotiation documents, analyses by
the General Accounting Office, and Congressional oversight com-
mittee statements. Few of us at EPA or DOJ are aware of all
these issues, and most witnesses can be impeached by some state-
ment from the "Government's own" documents.
OUR PROPOSAL i
1. Cost documentation must be complete early in the
case, including all steps from initial TDD or similar work direc-
tive through payment voucher (and date}. These documents should
be the subject of careful requests for admissions (form attached)
and later requests for stipulation concerning predicates (form
attached).
2. Early in the case, a single EPA employee with
knowledge of both the contracting procedures and cost documentation
should be assigned responsibility for developing a coat summary.
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xERQx TELECOPIER 495;22- 5-87; 3:29PM
2026334371; a 7
This person should have some background in governmental accounting
(either from on the job or academic experience), should be prepared
to testify in the cases a/he has worked, and should be thoroughly
familiar with the underlying documentation and the data system
which generates spur reports.
3. The cost documentation and support committee, within
CPA should have a central source of information concerning govern-
mental materials discussing our cost processes.
Rule 803(81
Permits use of Government Audit Reports, internal cost documenta-
tion memoranda and analyses, contract officer determinations of
reasonableness. See Blim v. Western Electric, 731 F.2d 1473
(10th Cir. 1984).
Rule 10°* simp^ries
Rule 1006, Federal Rules of Evidence permitB use of
Chart, nummary or calculation, where
1. the contents of voluminous writings or records
cannot be conveniently examined in court.
2. the originals, or duplicates are made available for
examination or copying by other parties at a reaoonble place and
time, i.e., all of the "voluminous" supporting records are made
available.
3. the underlying records supporting the summary would
themselves be admissable uder a hearsay exception with appropriate
witness.
4. the chart or summary is accurate, authentic, and
does not contain deceptive characterizations or conclusions.
See, United States v. Scales, 594 F,2d S58 (6th cir. 1979).
United States v. Souland. 730 F.2d 1292 (3d Cir. 1984).
Procedure for use of chart or summary
1. Issue of use of summary, basis for use, and legal
requirements for its admission should be presented to the trial
court in the pretrial proceedings, either through detailed inclu-
sion in pretrial memorandum. This gives the Court opportunity to
consider governing law, and provides a record basis for appeal
under F.R.E. 103 if erroneous ruling is made.
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xEROx TELECOPIER 495;22- 5-87; 3:30PM
2026334371 ;b a
Sample in limine motion attached.
2. Lay foundation for admissibility of chart.
a) testimony of witness who prepared summary
source documentation for information set
forth
testa or checks made by witness for
accuracy
familiarity with tests or checks used by
agency to determine accuracy of record-
keeping systems relied on by witness in
preparing report.
methods used by agency to gather infor-
mation .
reliance on third parties for accuracy
of Information.
summary is true and correct copy of
summary prepared by him from underlying
records.
attempt to meet 803(6) and/or 803(a)
requirements for underlying documents
ideal witness can qualify as expert
in preparation of financial summaries,
and express his opinion of chart's
accuracy (Rule 702) and that the
materials relied upon are of a type
and in a form reasonably relied upon
by experts in his field. If witness
is qualified as expert and can give
this testimony, limits need for full
compliance with 803.
b) advise all defendants in writing of availa-
bility and location of underlying records.
c) be over-inclusive in obtaining supporting
underlying records.
d) the firBt draft of your summary submitted
to the Court and your opponent should be
the final draft.
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XEROX TELECOPIER 495;22- 5-67; 3:31PM 2026334371;a 9
a) as a safety precaution, counsel may wish to
comply with the formal retirements of F.R.E.
803(24) by advising defendants:
make known use of the summary to defen-
dants well in advance of trial.
purpose of use.
nana and address of declarants of under-
lying statements upon which summary is
based.
Leading cases concerning summaries:
USA v. Johnson, 594 F.2d 1253 (9th Cir. 1979)
M. . . the proponent of the summary must establish that the
underlying materials upon which the summary is based are admissable
into evidence."
Needham v. white Laboratories. 639 F.2d 394 (7th Cir. 1981)
Proponent's witness must have sufficient knowledge about prepara-
tion of summary and basis of underlying documentation to testify
that the summary is accurate. Summary not admitted.
State Office Systems v. Olivetti, 762 F.2d 843 (10th Cir. 1985)
Witness prepared summary, or helped to prepare it, and information
came from company's business records. (Which were not offered in
evidence).
Paddack v. Dave Chrlstensen. 745 F.2d 1254 (9th Cir. 1984)
How witness for summary can destruct on cross.
NATIONAL CONTINGENCY PLAN AND CERCLA LIMITATIONS
(40 C.F.R. | 300 e£. sea.)
•USA entitled to recover all costs of removal or remedial
action "not inconsistent with NCP" 107(a)A).
defendant has burden of showing "inconsistency with NCP"
inconsistency is a fact issue. In reviewing determinations made
by responding agency, determinations are not inconsistent with
the NCP unless arbitrary and capricious.
• 8 -
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XEROX TELECOPIER 49Si22- 5-87; 3:32PM
2026334371;»1B
-Types of inconsistency which D's may argue:
—failure to conduct a preliminary assessment
--failure to make a reasonable effort to have the discharger
voluntarily and promptly perform removal actions.
—failure to terminate removal activity when a party responsible
for the release, or any other person is providing appropriate
response.
When we undertake a removal activity, there must be an agency
determination that the removal action will "prevent or mitigate
immediate and significant risk of harm to human life or health,
or to the environment.
-this determination is usually set forth in a decision document,
Immediate Removal Request for the XYZ Site and is approved by the
Regional Administrator. This document is a checklist of NCP
requirements and facte satisfying them. Litigating attorneys
should pay special attention to sections explaining immediate
threat to human health or environment.
-immediate removal actions are to be terminated either
-after $1 million has been obligated
-or six months have elapsed from the date of initial response,
unless there is an additional agency determination of immediate
risk to human health or environment, or continued response is
necessary to prevent the return of the problem.
When we undertake a remedial action, there must be an agency
determination which includes careful evaluation of alternative
approaches, an engineering analysis, an environmental impact
analysis and a determination that the selected alternative is
cost-effective. 40 C.F.R. | 300.66-.70 The agency should and
usually does develop a complete administrative record supporting
its decision-making.
All response actions (both removal and remedial) should, to the
extent practicable, include:
-encouragement of state participation
-encouraging private party cleanup
-rely on established technology when feasible and cost-effective
-encouraging participation by industry and private parties 40 C.F.R.
300.61
Early in any case in litigation, the requirements of the NCP in
effect at any time during the response action should be carefully
reviewed with the On-Scene Coordinator. If the OSC is to be
deposed, he should be carefully prepared on his consideration of
all relevant factors, and the individuals or entitles he consulted
to satisfy each requirement.
- 9 -
-------
TRIAL PREPARATION FOR COST
RECOVERY ACTIONS UNDER CERCLA
Mark W. Schneider
I. BACKGROUND - Ottati & Goss trial
approximately 20 cost witnesses/15 trial days
II. ATTEMPT TO USE SUMMARIES
results: broad, extensive cross-examination by defendants
statements by Court re: "burden of proof"
--) need for education of Courts and preparation
for full-blown trial
III. FULL-BLOWN APPROACH
A. WITNESSES
1. Witness to authenticate and lay foundation for
admission of document and to testify regarding
amount of costs; witness to testify regarding
work performed.
2. Practical effect
B. DOCUMENTS
1. Site-specific Documents -- e.g. for removal
action, have invoices and supporting documents
which ordinarily will qualify as business
records under Fed. R. Evid. 803(6); treasury
schedules which show payment should qualify
as public records under 803(8) or business
records under 803(6).
2. Non-Site Specific Documents:
a. documentation created long after work
completed, not in ordinary course of business;
not a business record. insufficient underlying
documentation; not an admissible summary
under Fed. R. Evid. 1006.
-------
-2-
b. Encourage generation of more comprehensive,
admissible documentation (e.g. time sheets,
invoices, or computer records) to support
summary under Rule 1006.
c. Admission of "best evidence summary" under
Rule 1004. proponent must establish:
1) originals lost or destroyed; or
2) not obtainable through judicial
process; or
3) in possession of opponent
d. Admission under Rule 803(24)
IV. MISCELLANEOUS ISSUES
A. REASONABLENESS OF COSTS
1. Inquiry by defendants, over objection, into
reasonableness, cost-effectiveness of costs.
2. Audits
3. Offsets
4. Section 107(d): damages for gross negligence
B. DIFFICULTIES IN ASSEMBLING PROOF
1. Missing witnesses/defunct companies
2. Confidential Business Information
a. release from contractors
b. protective order limiting access to documents
c. redaction of documents
-------
CONTRACTOR COST ANALYSIS
Contractor: GCA Corporation
Contract: Technical Enforcement Support (TES) Contract
Cost: $228,120.16
Dates of Work: 8/2/83 - 9/29/85
Services: Contractor provided expert witness support, litigation
support, and oversight of IMC drum removal. Specifically,
contractor:
1) oversaw IMC drum removal in 1984 (000380);
2) developed summary of data (003335) ;
3) hired subcontractor Geotrans (Mercer, Guswa) to develop
groundwater transport model and provide expert assistance on
hydrogeologic issues (003347, 003349, 003597, 003626 and
003627) ;
4) hired Roy F. Weston (Guswa) to provide expert assistance
and testimony (003612 - 15).
5) hired subcontractor Meyer Environmental Consultants
(Dr. Eugene Meyer) to provide expert assistance and testi-
mony on waste stream analysis (003354; 003600, 01, 03);
6) hired Dr. Robert Gosselin to provide expert assistance
and testimony re: toxicological issues (003600, 003617);
7) hired subcontractor Versar, Inc. to testify regarding
analytic work performed on samples (003604-06); and
8) compiled cost-recovery report (000380)
Site: Of the $228,120.16 spent, $219,151.16 was spent for work con-
cerning both the O&G and GLCC sites, while $8969.00 concerned
only the GLCC site.
Documents in Support:
* Work Assignments describing specific tasks (see above for
document numbers)
* GCA summary of costs by work assignment: 000380
National Public Vouchers
National Treasury Schedules with payment to GCA
Contract Status Notification
-------
Contact Persons: Wiliam Farl.no, GCA (617) 275-5444
John Zipeto, EPA
Witnesses: William Farino, or other GCA employee re: basis of summary
description of work, and cost report
EPA custodian of records - Chris O'Connor
Remarks: 1) For this large sum of money, it might be helpful to have
William Farino or some other individual from GCA explain
the basis for the summary report. There are no GCA
records other than this one, so costs will be proven only
from this report and from treasury schedules.
2) The new documents from EPA (013019-69) include vouchers
demonstrating payment of $13,117.61. This may be for the
costs of preparing a cost recovery report, but it is
impossible to tell from documents.
3) There are discrepancies between the work described in the
TDDs for each work assignment number and the GCA cost
recovery summary. Specifically, WA-No. 83-36 appears to
be for the summary of data on wastes sent by generators,
see doc. no. 003335, but the cost summary report says
that WA 83-36 is for "expert hydrogeological support,"
see doc. No. 000380. The problem stems from the fact
that we want to break down costs by site, but this dis-
crepancy prevents us from doing it with any accuracy.
* 4) Note that in final public voucher (doc. no. 000638-47),
the costs listed per work assignment matches (or is close
to) the amounts listed on the cost summary. This document
shows the amounts paid for each work assignment. Chris
O'Connor can authenticate and explain this voucher at
trial. This will bolster proof of payment for each
specific task.
-------
CONTRACTOR COST ANALYSIS
Contractor:
Contract:
Cost:
Dates
of Work:
Services:
Site:
Documents
in Support:
Kingston Fire Department
On-Scene Coordinator LET Contract
SI.694.80
1982
The Fire Department assisted in the drum removal activities.
It provided emergency assistance through the provision of
neutralization water and a water curtain to reduce acid vapor.
It also provided ambulance and fire prevention services.
All work performed related only to the O&G site.
EPA SPUR Report indicating payment of $1,694.80: 002065
Kingston Fire Department Invoice itemizing each expense: 007066
O.S.C. Certification of Completion: 002067
Treasury Schedule indicating payment of 31,694.80 to
Kingston Fire Department: 002068
Request for Services, with description of tasks: 007761
Procurement Requests: no stamp numbers
Contact
Person:
Robert Anksticus, EPA
Gordon Bakie, Fire Chief of Kingston Fire Department
Witnesses: Gordon Bakie, Kingston Fire Department Fire Chief
Custodian of Kingston Fire Dept. Records: to admit
Doc. #002066
Remarks: These costs could be proven solely through introduction
of the Treasury Schedule and SPUR report by Chris
O'Connor. However, given that the witness should be
readily accessible, and that the invoice is so detailed,
we should have Mr. Bakie or other individual testify
about the activities and to explain the costs on the
invoice.
-------
COST RECOVERY STRATEGY IN LOVE CANAL TYPE CASES OR
HOW WE PUT TOGETHER SHELL'S COST DOCUMENTATION
Joseph E. Hurley
I. BACKGROUND
A. 56 million dollars needed to be documented over
10 year period.
B. 13 Army commands with different accounting systems.
1. Oct. 21, 1986 and Jan. 23, 1986 memoranda
(Attachments 1 and 2).
2. Auditor Declaration (Attachment 3).
II. GOALS OF COST DOCUMENTATION STRATEGY IN SHELL
A. Settlement.
B. Motion for Partial Summary Judgment on costs incurred.
C. Lay basis for Rule 1006 summary, if necessary.
III. EXPLAINING THE WORK PERFORMED
A. Method: Fact Sheets and Managerial Declarations
(Attachments 4-6).
B. Key Players: Army auditor, managers, financial people,
support staff.
IV. EXPLAINING THE ACCOUNTING SYSTEMS
A. Method: Financial Declarations (Attachment 7).
B. Authentication issues (Attachment 8).
C. Kev Players: Army auditors, financial managers,
support staff.
-------
- 2 -
V. REVIEW FOR SUFFICIENCY OF DOCUMENTATION
A. Contract type documents.
B. In-house type documents.
Uniformity issues (See Attachments 1 and 2).
C. Kev Plavers; Army Audit.
VI. REVIEW OF DOCUMENTS FOR ADMISSIBILITY
A. 803(6) and 803 (8) .
B. Best evidence.
Computer documents.
a. original under Rule 1001(3); Federal
Photocopy Statute, 28 U.S.C. § 1732,
July 31, 19 86 memo (Attachment 9).
VII. PREPARATION OF RULE 1006 SUMMARY
A. By Army Auditor.
B. Use along with declarations in support of
Motion for Partial Summary Judgment.
VIII. DOCUMENTING FUTURE COSTS: PROPOSAL
A. Manual.
B. CPA.
C. Limited judicial review.
-------
REGION V
COST RECOVERY COLLECTIONS
TRACKING SYSTEM
-------
ENVIRONMENTAL PRC ""'I ON AGENCY
COST RECOVERIES COL ON CUMULATION
FOR HAZARDOUS SUBSTANC. ,PONSE TRUST FUND
AS OF 2/ b/19B8
SITE
CHEMICAL
DATE
AMOUNT
AMOUNT
AMOUNT
NO.
SITE NAME
PAYER
.
BILLED
BILLED
COLLECTED
UNCOLLECTED
OA
RE ILLY TAR
REILLY TAR
10/ 6/86
600000. 00
600000. OO
0. 00
REILLY TAR
REILLY TAR
10/15/86
1120000. 00
623056. 00
496944.00
06
2
1720000. 00
1,223,056. OO
496,944. OO
08
CHEMICAL MINERALS
CROUIN CORK
6/29/87
61000. 00
61000. OO
0 00
CHEMICAL MINERALS
TRIVOVA CO
7/ 6/87
8166.67
8166. 67
O. OO
CHEMICAL MINERALS
PREMIX INC
7/13/87
7083. 33
7083.33
O. OO
CHEMICAL MINERALS
TECH PRODS
7/13/67
0166. 67
8166. 67
0. 00
CHEMICAL MINERALS
CHEM SOLVT'
7/13/B7
15833. 33
15e33. 33
0. OO
CHEMICAL MINERALS
CHEM SALES
7/13/87
1000.OO
1000.OO
O. 00
CHEMICAL MINERALS
TIMKEN CO
7/13/B7
6541. 67
6541. 67
0. 00
CHEMICAL MINERALS
FULLEH & HEN
7/13/87
8166.67
8166. 67
0. 00
CHEMICAL MINERALS
IOLTA TRST
7/13/87
7083.33
7083.33
O. 00
CHEMICAL MINERALS
ROCKWELL
7/13/87
11416.67
11416. 67
0. 00
CHEMICAL MINERALS
CHEMTRN CO
7/13/87
6541.67
6541. 67
O. 00
CHEMICAL MINERALS
A?-H TRUST
7/13/e7
244000.00
244000. 00
0. 00
CHEMICAL MINERALS
RCRONINETA
5/19/87
0. 00
0 OO
0. 00
OB
13
385, 000. 01
385, OOO. 01
o
o
6
0?
MI DCU 1
MIDIJESTETL
11/20/85
3135974. 02
3135974.02
0. OO
MI DC (J I
MI DC0 ESCROW
6/13/86
lOOOOO. 00
lOOGOO. 00
0. 00
09
2
3235974. 02
3, 235, 974. 02
O. 00
10
CHEM-DYNE
AIR PRO.^CH
9/10/e2
9000.00
9000 00
O. OO
CHEM-DYNE
ALBANY INT
9/10/82
9000.OO
9000.00
0. OO
CHEM-DYNE
AMER CAN C
9/io/e2
4500. 00
4500. 00
0. 00
CHEN-DYNE
AMER CY FO
9/10/82
eiooo.oo
eiooo oo
0. 00
CHEM-DVNE
AMER OR CO
9/10/e2
9000.OO
9000.00
O. OO
chem-uvwc
ANACO AT L.
9/10/82
4 500.OO
4500 00
O. OO
CHEM-DYNE
APPLETON IN
9/10/82
9000.00
9000.00
0. 00
CHEM-DYNE
ASHI..U CHEM
9/10/82
9000.00
9000.00
O. OO
CHEM-DYNE
OR t)EN ;NC
9/10/e2
45000.OO
45000 00
O. 00
C HEM-DYNE
CHEM-GHaTE
9/10/82
4500.00
4500. 00
0. OO
C HEM-- OVNIi"
CHEM 1 NiVEP
9/10/82
4 500.00
4 500. CO
0. OG
CHEM-DYNE
C. tMC M T LAC
9/10/82
4500 00
45C-0 00
0 OO
CHEM-DYNE
coupa ind
9/10/82
4500.OO
4500. 00
0. OO
CHEM-DYNE
CONTAtPi CO
9/10/82
4500. 00
4500. 00
0. OO
CHEM-DYNf
CORNO OLAS
9/10/82
45O0.00
4500. 00
0. 00
CHEM-DYMii
C 2EL.LBACH
9/10/82
9000. OO
9000 00
0. OO
CHEM-rjYrJE
c YCi.OPr;
9/10/82
9000. OO
9000 OO
0. OO
¦JHEM-OYNE
DAP 1NC
9/10/e2
9000.OO
9000. 00
0. OO
CHEM-DYNE
DART IrjD
9/10/82
67500. OO
67500.00
O. 00
CHEM-DYNE
DIAMND SHA
9/10/82
9000. OO
9000 00
0. OO
CHEM-DYNE
Diehold in
9/10/82
4500. OO
4500.OO
O. 00
CHEM-DYNE
DIEMAKH IN
9/10/e2
9000.OO
9000.OO
O. OO
-------
00
oo
00
oo
00
oo
oo
oo
00
00
00
oo
00
00
oo
00
00
oo
oo
oo
oo
00
00
00
00
00
00
oo
oo
00
00
00
00
00
00
00
00
00
00
00
oo
00
00
00
ENVIRONMENTAL. PRC [ON AGENCY
COST RECOVERIES COLI IN CUMULATION
FOR HAZARDOUS SUBSTANCE r>ONSE TRUST FUND
AS OF 2/ 5/1988
DATE
AMOUNT
PAYER
BILLED
BILLED
E. I. DUPONT
9/10/82
90000.OO
ESSEX CORP
9/10/82
9000. 00
ETHYL
9/10/82
45000. OO
EXXON '
9/10/82
9000.OO
FT WAYNE
9/10/82
4500. 00
FR I ESS';urp
9/I 0/82
-1500. 00
At" CO PRODUC TS
9/11/82
4 500. 00
AIVIER HGLCO
9/11/e2
4500.00
ANREHSN CO
9/1 1 / S 2
450Q0.00
r-.l- AHOE
9/11/82
4500. 00
AnOUS CHEM
9/11/e2
4500. 00
AV L) I N RAV I'
9/1 J/e2
4500. 00
I : I KHOPHf-: [C
9/1 I/B2
4500. 00
CN'IT.. HliOSN
9/11/e2
45000. 00
CHAMP PAPR
9/11/82
9000.OO
CLCiPV CORP
9/11/82
6750.00
CLOLDSUEY
9/11/82
4500. 00
-------
ENVIRONMENTAL PR"" "TIQN AGENCY
COST RECOVERIES COI :0N CUMULATION
FOR HAZARDOUS SUBSTANC oPONSE TRUST FUND
AS OF 2/ 3/1988
CHEMICAL
SITE. NAME
PAYER
DATE
BILLED
AMOUNT
HILLED
AMOUNT
COLLECTED
AMOUNT
UNCOLLECTED
CHEM-DYNE
CONSOLD PR
9/11/82
9000. 00
9000. 00
0. 00
CHEM-DYNE
H5 CROCKER
9/11/82
4500. OO
4500. 00
0. OO
CHEM-DYNE
CUMHING CO
9/11/82
4500. 00
4500. 00
0. OO
CHEM-DYNE
DIAMOND IN
9/11/82
4 5000. OO
45O00.00
O. OO
CHEM-DYNE
MERREL-UOW
9/11/82
4 5000. 00
45000.00
0. OO
CHEM-DYNE
EGYPT LACK
9/11/B2
9000. OO
9000.00
0. OO
CHEM-DYNE
FMC
9/11/B2
90000. OO
90000. OO
0. OO
CHEM-DYNE
GTE SRV CO
9/11/B2
4500. OO
4500. OO
0. OO
CHEM-DYNE
HAMMERM CO
9/11/B2
9000. 00
9000. 00
0. OO
CHEM-DYNE
ITT N TELE
9/11/B2
4500 OO
4500. 00
O OO
CHEM-DYNE
FOREMOST—H
9/11/82
9000.00
9000. OO
0. OO
CHEM-DYNE
INMOST COR
9/11/B2
4500. 00
4500. 00
0. OO
CHEM-DYNE
KETTERG RE
9/ll/e2
4300.00
4500. 00
0. OO
CHEM-DYNE
KOPPER5 CO
9/11/82
58500. 00
58500. 00
0. OO
CHEM-DYNE
M.?-T
9/1l/e2
90000. OO
90000. OO
0. OO
CHEM-DYNE
MCDON-DOUG
9/1l/e2
9000. 00
9000. 00
0. OO
CHEM-DYNE
EMERSN ELE
9/11/B2
4500.00
4500. 00
0. OO
CHEM-DYNE
MOBAY CHEM
9/11/82
45000. OO
45000. 00
0. 00
CHEM-DYNE
MFA5RMT IN
9/11/82
4500.00
4500. 00
0. OO
CHEN-DYNE
NCR
9/11/82
4500.00
4500. 00
0. OO
CHEM-DYNE
N ENCU CO
9/1i/e2
4500.00
4500. 00
0. 00
CHEM-OYME
OhiW MED
9/11/82
45GO. OO
4500. OO
O. OO
CHEM-DYNE
PPG I NOUST
9/11/82
85500.00
85S00. OO
O. OO
CHEM-DYNE
PE.NWALF CO
9/1i/e2
5400.00
5400. 00
O. OO
CHEM-DYNE
PROCTOR ?¦ GAMBLE
9/11/82
9000. 00
9000. 00
0. 00
CHEM -DYNE
RALSTN PUR
9/1i/e2
4500. 00
4500.00
0. 00
CHEM-IVME
F-HCHDSN CO
9/11/82
4500. 00
4500. OO
O. 00
CHEN-DYNE
HiOTON CORP
9/11/B2
4500.00
4500. OO
O. OO
CHEM-DYNE
SCHOLLE IN
9/11/B2
4500. 00
4500. 00
0. 00
C HEN-DYNE
.''M'IEnS al
9/11/62
4500.00
4500. 00
0. OO
rwrM-OYNE
AU SMITH
9/11/B2
9000. 00
9000. OO
0. 00
-------
SITK
NO.
CHEP» i C m_
SITE NAME
ENVIRONMENTAL PR' "ION AGENCY
COST RECOVERIES COl 3N CUMULATION
FCR HA7ARDOUS SUBSTANC -PONSE TRUST FUND
r>.S OF 2/ -j, 1988
DATE
PAYER BILLED
AMOUNT
BILLED
AMOUNT
COLLECTED
AMOUNT
UNCOLLECTED
17
Ai-ARRlJ
BERLIN it FARRO TRUST
8/21/86
144000. 00
144000. OO
0. OO
4 I
2
494, 000. 00
494,OGG.00
0. OO
44
.OrtKOALE DUMP SIrES
Mi-IH I-IINMF
9/23/83
IOGGG. 00
10000. 00
0. 00
48
NaT ] ON A' i mHACOF-P
NL_ ] ND ( TR )
-------
LNVIKONMENTAL PRDT^-TION AGENCY
COST RECOVERIES COLL ON CUMULATION
FOR HAZARDOUS SUBSTANCE ,PONSE TRUST FUND
AS OF 2/ 5/19S8
SITE
NO.
CHf.M ICAL
SITE NAME
PAYER
DATE
BILLED
AMOUNT
BILLED
AMOUNT
COLLECTED
AMOUNT
UNCOLLECTED
62
LLOU 10 DISPOSAL INC
BASF CORPORATION
6/25/87
225000. OO
225000. OO
O. OO
LIQUID DISPOSAL INC
CONTAINER CORPORATION
6/29/87
1250G0. OO
125000. OO
0. OO
62
2
350,OOO. 00
350,OOO.00
G i
• 1
O i
O i
67
ANACONDA ROAD
D GEORGEOF
3/IS/86
42611.36
o
o
o
42611.36
90
EAST BAY TOWNSHIP
COASTGUARD
5/16/84
144526. 99
144526 99
0 OO
84
BURLINGTON NORTHERN
BURLINGTON NORTHERN
4/27/87
10000. OO
10000. OO
O. OO
BURLINGTON NORTHERN
BUR NOR RR
5/13/85
53582. 00
53582. 00
O OO
BURLINGTON NORTHERN
BUR NOR RR
3/13/86
20000. 00
20000. 00
O. OO
EURLINGTON NORTHERN
BURLNQRTRR
3/13/86
0. OO
O. OO
0. OO
04
4
83. 582. OO
83,582.00
0. OO
85
l-JASTE DISPOSAL ENGINEERING
NINNPOLCTL
4/27/B4
25000. OO
25000 OO
O OO
93
FMC
FMC CORPMN
7/27/83
lOOOO. OO
lOOOO. OO
0. OO
FMC
KMC CORP
2/27/86
5000. OO
5000.00
O. OO
fhc
FMC CORPORATION
1/23/88
lOOOO. 00
0. OO
lOOOO. 00
CO
CO
3
25,000.OO
13, 000. 00
10,OOO 00
SB
MALLEABLE IRON RANGE
10/ 5/87
151OOO.OO
151OOO. OO
O 00
90
f'AC K AG J MP CORPORATION UF A!
ic/n f G A
PACKAGING CORPORA! I ON
9/19/86
95000. OO
95OOO. OO
O. OO
PACK. At; INK CORP OR AT ION Or Af'iED i CA
PKGING CORP A!1ER
9/24/87
50000. OO
50000. OO
O. OO
90
2
145, OOO. 00
145. 000. OO
1
1
1
1
1
1
1
O I
• 1
O 1
O 1
VI
1 F. l.ONO
TF LONG CO
9/ 4/85
14198.23
14198.23
o
o
6
?3
A '' V TiATfc'HlAL.S
ALCOA 1L
7/10/83
61 OOO. OO
61OOO.OO
o
o
o
¦¦?s
UAN'Ni" l-J/'-.r.'f b Gli..
WAYNE RECYCLING
S/27/87
30000. 00
O. 00
30000.00
A 5
\;OI-sNi»--MAMV1 LL£
JOHN—MANVL
9/19/84
43735. 00
43735.00
o
Q
6
ii7
abandons chemicals iuiA;:n~- ;
Af(K >
ESTGECTER
2/11/87
lOOOO. OO
10000 OO
o
o
o
Dl
i.iou'ip oynamicb ;r-ouriis:;• oe
CHL CAGO)
KAISF.R ALU
7/17/85
3257. 22
3257. 22
O. 00
i.iu'Jii; dynamics souths;i de
CHICAGO)
AMEP W PRO
7/22/85
1318. 78
1318. 78
0. 00
L. 1 'VJ I DYNAM ICS t SOUTI IS 1DE
Chicago i
ROLL IN COR
7/25/85
3050. 66
3050.66
0. 00
LI(
HARMON GRP
3/ 5/85
5672.32
5672.32
O. 00
LlltfUlO DYNAMICS JJOU'i 'Hi; 1 DE
C'Hi CARD )
ACME rwc
8/ 5/85
1144. OO
1 144. 00
O. OO
LIOUJ.D DYNAMICS >.' ifiUT 1 is i DE
CHICAGO)
ALL f ED TUI3
8/ 5/85
1874.89
1874. 89
0. 00
I.IOUH' DYNAMICS ( SQl H Ht: T Dt
CHICAGO)
CHICAGOTRI
G/ S/85
14204.64
14204 64
O. OO
-------
ENVIRONMENTAL PRO" 'ON AGENCY
COST RECOVERIES COLL N CUMULATION
FCiR HAZARDOUS SUBSTANCE. ONSE TRUST FUND
AS OF 2/ 5/1980
SITE
CHEMICAL
DATE
AMOUNT
AMOUNT
AMOUNT
NO.
SITE NAME
PAYER
BILLED
BILLED
COLLECTED
UNCOLLECTED
D1
LIQUID DYNAMICS (SOUTHSIDE
CHICAGO)
HH HOWARD
O/ 5/85
5370. 43
5370. 43
0. OO
LIQUID DYNAMICS (SOUTHSIDE
CHICAGO)
OUTSO CORP
8/ 5/85
174.78
174.78
0. 00
LIQUID DYNAMICS (SOUTHS IDE
CHICAGO)
RAUL.D DIV
8/ 5/35
31285. 16
31285. 16
O. OO
LIRUID DYNAMICS '(SOUTHS IDE
CHICAGO)
WAYNE INC
8/ 5/85
32953. 49
32953. 49
0. OO
LIQUID DYNAMICS (SOUTHSIDE
CHICAGO)
PANDUITCOR
8/12/85
2319. 77
2319.77
0. OO
LIQUID DYNAMICS (SOUTHSIDE
CHICAGO)
COPPERUELL
8/12/85
4003. 99
4003. 99
0. 00
LIOUID DYNAMICS (SOUTHSIDE
CHICAGO)
MID-WEST
8/29/85
22164. 96
22164. 96
0. 00
LIQUID DYNAMICS (SOUTHS IDE
CHICAGO)
VERSON CO
8/29/85
7944. 43
7944. 43
0. OO
LIQUID DYNAMICS (SOUTHSJDE
CHICAGO)
GEN TUBE
Q/30/85
7102. 32
7102.32
0. OO
LIQUID DYNAMICS (SOUTHSIDE
CHICAGO)
ASHLD CHEM
2/ 6/86
699. 11
699.11
0. OO
LIQUID DYNAMICS (SOUTHSIDE
CHICAGO)
BRIGHT INC
8/ 5/es
14347. 64
e950. OO
5397. 64
D1
18
158,888.59
153,490.95
5, 397. 64
D2
NINTH AVENUE DUMP
S. MARTELL
l/I7/e4
5000. OO
5OOO. 00
O. OO
NINTH AVENUE DUMP
S. MARTELL
4/12/84
2500. OO
2500. 00
0. OO
NINTH AVENUE DUMP
S. MARTELL
7/ 3/84
2500.OO
2500.00
0. OO
NINTH AVENUE DUMP
S. MARTELL
12/ 2/84
2500. 00
2500. 00
0. 00
NINTH AVENUE DUMP
S MARTELL
5/ 2/85
2500. OO
2500. OO
0. OO
02
5
15, OOO. 00
1 5, 000. 00
1
1
1
1
1
o
o
o
D4
RE ILLY T'ftli ?< CHEMICAL. CORPORATION
REILLY TAR CHEMICAL CORP.
12/ 9/87
150947. 73
150947.73
0. OO
D7
10NA LANDFILL
AO SMITH
3/27/87
250000. OO
250000. OO
0. OO
IONA LANDFILL
IONIA LANDFILL
9/23/87
50492. 82
53492. 83
0. OO
D7
2
30e.492.82
308,492.62
0. OO
D9
GEBHART CHEMICAL CO.
MORRISON INC.
12/ 1/66
120368.00
120368.00
0. OO
El
DENNETT (STONE QUARRY) LANDFILL
WESTINGH3E
B/ 5/85
450000.00
4 5G000.00
0. OO
E2
NORMArl F-DERS
1NM0NT COR
7/26/85
116000. 00
116000.00
0. OO
E4
ALL I ED CHEM. ( iT"
-------
ENVIRONMENTAL PRO^OT I ON AGENCY
COST RECOVERIES COL ION CUMULATION
FOR HAZARDOUS SUBSTANt 3PONSE TRUST FUND
AS OF 2/ -/1988
SITE
NO.
CHEMICAL
SITE NAME
PAYER
DATE
BILLED
AMOUNT
BILLED
AMOUNT
COLLECTED
AMOUNT
UNCOLLECTED
F3
ALBURN INCINERATOR
RRDONNELLY
1 l/24/e6
1150000. 00
1150000. 00
O. OO
F4
UNION CARBIDE SITE 13
UNIONCARBE
11/ 2/84
5000.00
5000.OO
O. OO
G2
PEERLESS PLATING
S. MUSSELMAN
6/29/87
160000. OO
160000. 00
O. 00
J6
S. POINT PLANT
ALLIED & ASH
5/19/87
124000. OO
124000. 00
O. OO
K2
RIVERDALE
RIVERDALE
RIVERDALE
RIVERDALE
5/ 6/85
10/ 7/85
2144.63
23590. 93
2144.63
23590 93
O. OO
O OO
K2
2
25, 735 56
25, 735. 56
0. OO
K7
-s-GRANITE CITY LEAD
^GRANITE CITY LEAD
NL IND(TR)
NL IND TX.
6/19/85
6/25/85
7259. 00
5000 OO
7259. 00
5000. 00
0. 00
0. 00
K7
2
12, 259. 00
12,259.00
0. 00
L4
MASTER DISPOSAL SERVICE INC
. LANDFILL
MASTER DISPOSAL TRUST
7/17/86
142572.95
142572. 95
0. OO
L9
NORTHERN ENGRAVING
NORTHERN ENGRAVING
,M. fv.NGR COR
NORTHERN ENGRAVING
4/ 4/86
1/26/88
10000. OO
16605. 39
lOOOO. OO
16605. 39
0. OO
0. OO
L9
2
26,605.39
26,605.39
0. OO
N9
r HiCAi-L.o co.
CtfS INC NY
6/20/85
102115 47
1021 1 5. 47
0. OO
P9
THOMAS SOLVENT INC
THOMAS SOLVENTS, INC.
12/18/87
3752.93
3752.93
0. 00
R7
SHKFFi M.IV'J'J CCOLfjGV
?hfr-r'l.n/uF frC0i.nG':'
UB ECOLOGY
V. S. ECOLOGY
5/19/87
9/10/86
60000. OO
25000. 00
0. 00
25000. OO
60000. 00
0. OO
R 7
2
85, 000. 00
25, 000. 00
60, 000. 00
c p
JDF W 1I V)5.; STYE Ml".HO 0)
MESCO GR.OP
10/25/85
3000. 00
3000. 00
0. 00
T7
AIR FC;f:CE
9/26/85
31763. 64
31763. 64
0. 00
T 8
U. z> AVik"?
u. s. Aviex
U. S. AVI EX
COLD CAST CO
8/ 4/86
7/30/86
26602.70
12500.00
O. 00
12500. 00
26602. 70
O. OO
T8
2
39, 102. 70
12, 500. 00
26,602.70
W5
CHr.M- (Xlii it hi.
CHt>i-Cf-'i41"PAL
11/24/e7
21365. 05
0. OO
21365. 05
X9
NA'I IOIJA!.. PRESTO INDUSTRIES
NATIONAL rt-iESTO INDUSTRIES
INC.
INC .
NATIONAL PRESTO
NATIONAL PRESTO CORP.
10/ 6/86
12/ 9/87
32165. 73
37507.47
32165. 73
O. 00
O. OO
37507.47
X9
2
233
69,673.20
19704746. 36
32, 165. 73
18897012.54
37,507.47
807, 733. 82
-------
10
10
1 0
1 0
10
1 0
10
10
10
1 0
10
10
10
10
10
1 o
1 o
10
10
lO
10
10
10
I o
io
10
10
10
1 o
10
10
10
1 o
:i o
1 10
10
' 1 f»
I ;>
: i o
10
1 o
:i o
10
: I 0
) o
! 1 0
11 o
!1 0
r-
NG
OO
00
00
00
00
00
00
00
00
00
00
OO
00
00
00
00
00
OO
OO
00
00
00
00
00
00
00
OO
00
00
OO
00
00
00
00
OO
OO
00
00
OO
OO
00
00
OO
00
OO
00
00
OO
OO
COST RECOVERIES FROM K
FOR THE HAZARDOUS SUBST
PREPARED BY FINA.
IRY TO 2/01/1988
RESPONSE TRUST FUND
ACCOUNTING
SITE
DESCRIPTION
PAYER
AMOUNT
BILLED
AMOUNT
COLLECTED
BILLING FINAL
DATE PAYMENT
RECIEVED
CHEM-DYNE
AECO PRODUCTS
4500. OO
4500. 00
9/11/82
9/11/82
CHEM-DYNE
AIR PRO&CH
9000.00
9000. 00
9/10/82
9/10/82
CHEM-DYNE
ALBANY INT
9000.OO
9000. 00
9/10/82
9/1G/B2
CHEM-DYNE
AMER CAN C
4500.00
4500. OO
9/10/82
9/10/82
CHEM-DYNE
AMER CY FO
aiooo. oo
81000. OO
9/10/82
9/10/82
CHEM-DYNE
AMER GR CO
9000.00
9000. OO
9/10/82
9/10/82
CHEM-DYNE
AMER ROLCO
4500.OO
4500. 00
9/11/82
9/11/82
CHEM-DYNE
ANACO ATL
4500.OO
4500. OO
9/10/82
9/10/82
CHEM-DYNE
ANDERSN CO
45000.OO
45O00. OO
9/11/82
9/11/82
CHEM-DYNE
APPLETONIN
9000.00
9000. 00
9/10/82
9/10/82
CHEM-DYNE
ARAPAHOE
4 500.00
4500. 00
9/11/82
9/11/82
CHEM-DYNE
ARGUS CHEM
4500. OO
4500. OO
9/11/82
9/11/82
CHEM-DYNE
r-.SHLD CHEM
9000. OO
9000. OO
9/10/82
9/10/82
CHEM-DYNE
AYDIN RAYT
4500.00
4500. OO
9/11/82
9/11/82
CHEM-DYNE
BISHOPHRIC
4500.00
4500. 00
9/11/82
9/11/82
CHEM-DYNE
BCJRDEN INC
45000. OO
45000.OO
9/10/82
9/10/82
CHEM-DYNE
CNTL HUDSN
45000. 00
45000. 00
9/11/82
9/I 1/82
CHEM-DYNE
CHAMP PAPR
9000. OO
9000. OO
9/11/82
9/11/82
CHEM-DYNE
CHEM-(iP ATE
4500.00
4500.00
9/10/82
9/10/82
CHEM-DYNE
CHEMINEER
4500. 00
4500. 00
9/10/82
9/10/82
CHEM-DYNE
CINC MI LAC
4500. OO
4500. OO
9/10/82
9/10/82
CHEM-DYNE
CLOPY CORP
YMt:.
ii 1F BOLD 1N
450G. 00
4500.00
9/10/82
9/10/82
CHrJM-DYi Jf
I'lEMAKR IN
90G0. 00
9000.00
9/10/82
9/10/82
CHFM - I'V'-IFt
i-iGRPEL-DOW
45000 00
•3 5000. 00
9/11/82
9/11/82
chem-DYNr
'¦ i DUPUMT
90000 00
90000.OO
9.-10/82
9/10/82
CHcM-I/Yrff
c Cv r PI LACS
9000. 00
9000. 00
9/11/82
9/11/82
CHEM-DYNE
ESSEX CORP
9000.00
9000.00
9/10/82
9/10/82
CHEM-DYNE
ETHYL.
45000 00
4 5000.00
9/10/82
9/10/82
CH'cM- DYNE
1- Or J
9000. 00
9000.00
9/10/82
9/10/82
CHEM- PYNH
r n L
90000.00
90000. OO
9/11/82
9/11/S2
CHEM-DYNE
r 7 U,\YNE
4500.OO
4500.00
9/10/82
9/10/62
CHEM-DYNE
' 1 i L C .-i -* - F k i E
4500.00
4500 00
9/10/82
9/10/82
CHEM-DYNE
SPV CO
4500.00
4500.00
9/11/82
9/11/82
CHEM-DYNE
- I-', r.rj
45000. 00
4 5000 00
9/10/82
9/10/82
CHEM-DYNE
du
4 500. 00
4300.OO
9/10/82
9/10/82
-------
CDST RECOVERIES FROM
FOR THE HAZARDOUS SUBS
PREPARED BY FIN,
ACCTS ACCOUNT SITE
REC. NUMBER DESCRIPTION
CQNT#
2TOSB 2TFA725H10 CHEM-DYNE
2T059 2TFA725R10 CHEM-DYNE
2TO60 2TFA725R1O CHEM-DYNE
2T061 2TFA725R10 CHEM-DYNE
2T062 2TFA725R10 CHEM-DYNE
2T063 2TFA725R10 CHEM-DYNE
2T064 2TFA725R1O CHEM-DYNE
2T065 2TFA725R10 CHEM-DYNE
2T066 2TFA725R10 CHEM-DYNE
2T067 2TFA725R10 CHEM-DYNE
2T068 2TFA725R1O CHEM-DYNE
2T069 2TFA725R 1 O CHEM-DYNE
2T070 2TFA725R10 CHEM-DYNE
2TO/1 2TFA725R10 CHEM-DYNE
2TO/2 2TFA725R10 CHEM-DYNE
2T073 2TFA725R1O CHEM-DYNE
2TO/4 2TFA725R10 CHEM-DYNE
2T075 2TFA725R10 CHEM-DYNE
2T076 2TFA725R10 CHEM-DYNE
2TO/7 2TFA725R1O CHEM-DYNE
2TO/S 2TFA725R10 CHEM-DYNE
2T078 2TFA725R10 CHEM-DYNE
2TOfcJO 2TFA725R10 CHEM-DYNE
2T0B1 2TFA725R10 CHF.'M-DYNE
2T0B2 2TFA725R10 CHEM-DYNE
2T083 2TFA72bR10 CHEM-DYNE
2T034 2TFA725R10 CHEM-DYNE
2TCH5 2TFA725R10 CHEM-DYNE
2T086 2TFA725R10 CHEM-DYNE
2T087 2TFA725R 1 O CHEM-DYNE
2TC88 2TFA725R10 CHEM-DYNE
2T089 2TFA725R10 CHEM-DYNE
2T090 2TFA725R10 CHF.M-DYNE
2T091 2TFA725R10 CHEM-DYNE
2T0VL' 2TFA72SR10 CHSM-DYMS
2T0
-------
COST RECOVERIES FROM Y
FOR THE HAZARDOUS SUBST
PREPARED BY FINA.
"ORY TO 2/01/1980
RESPONSE TRUST FUND
ACCOUNTING
ACCTS ACCOUNT SITE PAYER AMOUNT AMOUNT BILLING FINAL DAYS
REC. NUMUER DESCRIPTION BILLED COLLECTED DATE PAYMENT OUT-
CONT# RECIEVED STANDING
2T107
2TFA725R10
CHEM-DYNE
TAPPAN APL
4500.OO
4500.OO
9/10/82
9/10/B2
O. 00
2T108
2TFA725R10
CHEM-DYNE
TRAVENOL
4500. 00
4500. 00
9/10/82
9/10/82
0. 00
2T109
2TFA725R10
CHEN-DYNE
UNION CARB
67500.00
67500. OO
9/11/82
9/11/82
O. 00
2T1 lO
2TFA725K10
CHEM-DYNE
UNIVERL mf
45000. 00
45000. OO
9/10/82
9/10/B2
0. 00
2T1 1 1
2TFA72SRJ 0
CHEM-DYNE
US STEEL
45000. 00
45000. OO
9/10/82
9/10/82
0. 00
2T1 12
2TFA725R10
CHEM-DYNE
VELSICOL
225000. 00
225000. OO
9/11/82
9/11/82
0. 00
2T1 13
2TFA725R10
CHF.'M—D YNE
VILKSWAGEN
9000. 00
9000. OO
9/10/82
9/10/82
0. 00
2T1 14
2TFA725R10
CHEM-DYNE
VULCAN CO
4500. OO
4500. OO
9/11/B2
9/11/B2
0. 00
2T1 15
2TFA725R10
CHEM-DYNE
WITCO CHEM
4500.OO
4500.OO
9/11/82
9/11/82
0. OO
2T1 16
2TFA725R1O
CHEM-DYNE
XQMQX CORP
4500. 00
4500.OO
9/10/82
9/10/82
0. 00
2T1 17
2TFA725R10
CHEM-DYNE
FRANK ENTE
4500. 00
4500.00
9/11/82
9/11/82
0. 00
2T1 18
2TFA725R10
CHEM-DYNE
ENERGY CONV
4500. 00
4500.00
9/16/82
9/16/82
0. 00
2T1 19
2TFA725R10
CHEM-DYNE
TIMEX CORP
4500.00
4500.OO
9/23/82
9/23/82
0. 00
2T120
2TFA725R10
CHEM-DYNE
AMER STERI
9000. 00
9000. OO
9/22/82
9/22/82
O. OO
3T010
3TFA72SR20
CHEMCENTRAL
CHEMCENTMI
140000. 00
140000.OO
5/23/83
5/23/83
0. OO
3T013
3TFA725E93
A F MATERIALS
ALCOA IL
61000. 00
61000 OO
7/10/83
7/10/83
0. OO
3T015
3TJI3785I88
FMC
FMC CORPMN
10000. 00
lOOOO.00
7/27/B3
7/27/S3
0. 00
3T018
3TJB785T44
OAKDALE DUMP SITES
MINN MINMF
lOOOO. 00
lOOOO. OO
9/23/83
9/23/83
0. 00
3T021
3TJB785T32
VELSICOL CHEMICAL
VELSIC0LM1
500000. 00
500000. 00
10/ 4/83
10/ 4/e3
0. OO
4T004
4TFA725ED2
NINTH AVENUE DUMP
S. MARTELL
5000. 00
5000. OO
1/17/84
1/17/84
0. 00
4T007
4TFA725R10
CHEM-DYNE
T. STETT8.HO
1 538. 67
1538. 67
2/I7/G4
2/17/84
O. GO
4T010
4TFA725E30
ENVIRO-CHEM CORPORAT
ENV-CHEMIN
651605. 96
651605.96
3/20/e4
3/20/84
0. 00
4T01 1
4TFA725RB5
WASTE DISPOSAL ENGIN
MINNPOLCTL
25000. 00
25000. 00
4/27/84
4/27/84
0. OO
4T014
4TFA72SED2
NINTH AVENUE DUMP
S. MARTELL
2500. 00
2500. 00
4/12/84
4/12/84
0. 00
4T01 7
4TFA725LE4
ALLIED CHEM. (IRONTO
ALL IEDCHEM
35000. 00
35000 OO
8/22/84
8/22/84
0. 00
4T019
4TFA/25E80
EAST BAY TOWNSHIP
COASTGUARD
144526.99
144526. 99
5/16/G4
5/16/84
0. GO
4T025
4 TFA725F.D2
NINTH AVENUE DUMP
S. MARTELL
2500. 00
2500.00
7/ 3/64
7/ 3/84
O. 00
4T034
4 TF A72 5R A 'j>
JOHNS-MANVILLE
JGHN-MANVL
43735. 00
43735. 00
9/19/G4
9/19/e4
0. 00
5T001
4TFAV25F.D2
NINTH AVENUE DUMP
S MARTELL
2500. 00
2500.00
5/ 2/85
5/ 2/85
0. 00
5TOOB
4TFA72tiEE7
CLIFF/DOW DUMP
CLIFFS-DOW DUMi-IP
45061. 77
45061. 77
4/ 9/85
4/ 9/85
0. OO
5T009
4TFA725E17
ASfF MATERIALS
ALUM CO AM
340000. 00
340000. OO
11/ 2/84
11/ 2/e4
0. 00
5T0 1 0
4TJH77 51F4
UNION CARBIDE SITE B
UNICNCARBE
5000. 00
5000.00
11/ 2/84
11/ 2/64
0. 00
5TOI2
4TFA72'jED2
NINTH AVENUE DUMP
S. MARTELL
2500.00
2500.00
12/ 2/84
12/ 2/84
0. 00
5TO i :.j.
4TFA72HE30
ENVIRO-CHEH CORPORAT
ENV-CHEMIN
60494. 04
60494. 04
12/21/84
12/21/84
0. OO
5T047.
5 I F A05KHK 7
»GHANJTE CITY LEAD
Nl. INP(TR)
7259. 00
7259. 00
6/19/e5
6/19/85
0. OO
5 T 0 '3 1
4TFA72:,l..f1:4
ALLIED CHEN. (IRONTO
ALLIED CHEM
11574. 01
11574. 01
4/29/85
4/29/85
O. OC-
5T0 52
4TFA725E41
BERLIN ?< FARRO
BERLN TRUE
350000. 00
350000. 00
4/29/85
4/29/85
0. OO
5T0'34
4TFA725E50
GREINER'S LAGOON
LUBRI2 COR
129139. 59
129139. 59
5/ 6/85
5/ 6/85
0. 00
STObfi
4TF A725RK 2
RJVERDALE
R1VERDALE
2144. 63
2144.63
5/ 6/85
5/ 6/85
O. OO
5T03T.
4 TFA725RK.2
R1VER DALE
RIVERDALE
23590. 93
23590. 93
30/ 7/85
10/ 7/85
O. OO
5T056
4TFA725RB4
H'JRL. IMGTON NORTHERN
BUR NOR RR
53582. 00
53582. 00
5/13/85
5/3 3/85
0. 00
5T06f>
5TF A72ii>EN V
C-1-I1L" 1 MHARDT PICALLO
CBS INC NY
102115 47
102115. 47
6/20/85
6/20/e5
0. OO
5T066
4TFA723E30
envi fin—::hkm corporat
ENVI-TA FD
237524. 00
237524. OO
6/25/85
6/25/85
0. OO
5T067
5 1 r"A0i>FHK7
^GRANITE CITY LEAD
NL IND TX
5000.00
5000. 00
6/25/85
6/25/85
0. OO
5T069
4Tr Ar.::>;-f'S2
JOE l-i.H.DS SITE < NESC
MESCO GROP
3000.00
3000.00
10/25/e5
10/25/85
0. 00
5T073
47 JD0?LT.'D1
L. 1 GU 1 0 DYNAM ICS < SOU
KAISER ALU
3257. 22
3257. 22
7/17/85
7/17/85
0. 00
5T074
41 FA72M-F. 7
CLII-'F/DOUI DUMP
DOW CHEMCO
11404.17
1 1404. 17
7/18/G5
7/18/85
0. 00
5T075
4 f JUOSUTOi
I.K'.UIP DYNAMICS (SOU
AMER W PRO
1316.76
1318. 78
7/22/85
7/22/85
0. OO
5T076
4TJB05I3TD1
L(CiUlI) DYNAMICS (SOU
ROLL IN COR
3050.66
3050.66
7/25/85
7/25/85
0. OO
-------
COST RECOVERIES FROM
FOR THE HAZARDOUS SUBS
PREPARED BY FIN.
ACCTS ACCOUNT
REC. NUMBER
CONT#
SITE
DESCRIPTION
PAYER
5T077
5T081
5T082
5TOa3
5T084
5T085
5T086
5T037
5T088
5T089
5T090
ST091
5T092
5T093
5T094
5T095
5T098
5T099
5T100
5T101
5T102
5T106
5TI 14
6T004
6T005
6 TO 06
6T131
6T132
6T133
6T137
6T149
6T 1 50
6T1S1
6T1 54
6T1 55
6T170
fa'f 199
6T210
6T21?
6T215
6T216
67 21 7
61218
6T219
6T223
7T003
7TG01i
7T009
7T012
4TFA725LE2
4T JB05BTDI
4TJD05BTD1
4TJB05BTD1
4TJB05DTD 1
4TJB05DTDI
4T JB05UTDI
4TJB0513TD1
4T JB05BTD1
4T JB05DTD1
4TJB05UTD1
4T JD05BTD X
4TJB05HTDI
4TJB05BTD1
4TJB05BTD1
4TJB05HTD1
5TFA725E29
5TFA725E38
5TFA725E39
5TFA725EE1
4TFA72SE17
5TGB0SU59 1
5TFA05FET7
4TFA725R1.O
4TFA725R10
4TFA725L09
4TFA725RB4
4TFA725LE4
5TFA05KH4 8
5TJB05U4B8
21FA725F50
2TFA725ES0
2TFA72SE50
2TFA72,.>E6 7
51FA725R84
5"( GG0J,UI4L9
5TFAo5l-l 09
HSFA<>3R .1.4
p?.erK>sv-vro
PSGEOSYSTy
PSFAOSFI 4 1
PSr A05Y4X9
PHF AOtM-L90
l-'SUD0Sl-\*.E4
5TFA05FJK
'-iTFA'/S'.vRDtS
5TFA72yR06
5TFA7 F3
5TFA(>50jF!>V
NORMAN POERS
LIQUID DYNAMICS (SOU
LIQUID DYNAMICS (SOU
LIQUID DYNAMICS (SOU
LIQUID DYNAMICS (SOU
LIQUID DYNAMICS (SOU
LIQUID DYNAMICS (SOU
LIQUID DYNAMICS (SOU
LIQUID DYNAMICS (SOU
LIGUID DYNAMICS (SOU
LIQUID DYNAMICS (SOU
LIQUID DYNAMICS (SOU
LIQUID DYNAMICS (SOU
LIQUID DYNAMICS (SOU
LIQUID DYNAMICS (SOU
LIQUID DYNAMICS (SOU
LEMON LANE LANDFILL
NEALS DUMP
NEALS LANDFILL
BENNETT (STONE QUARR
A&F MATERIALS
T. P. LONG
C--WAY
CMEM-DYNF.
CHEM-DYNE
MIDCO I
BURLINGTON NORTHERN
ALLIED CIHEM. (IRONTQ
NATIONAL LEAD TARACQ
Ft*!C
GRETNER'5 LAGOON
GREINER'fi LAGOON
GREIMER'S LAGOON
ANACONDA ROAD
BURLINGTON NORTHERN
NORTHERN £'¦ !GR rtV ING
Mir, CO I
MASTER DISPOSAL SERV
U. fl. AWIEX
U. S. AVIEX
BERLIN FARRt'l
NATIONAL PRESTO INDU
PACKAC! I NO CORP DRAT IO
Ai..L]ED CHEM. iIRONTO
SHErr/ELD/US ECOLOGY
[
-------
COST RECOVERIES FROM \
FOR THE HAZARDOUS SUB5T
PREPARED BY FINAl
ACCTS ACCOUNT
REC. NUMBER
CONT#
SITE
DESCR fPTIGN
PAYER
7T014
7T022
7T023
7T024
7T02B
7T068
7T074
7T075
7T0/9
7T080
7T082
7 T083
7T095
7T096
7T097
7T103
7T104
7T105
7T106
7T107
7T108
7T109¦
7T1 10
7T1 I I
7T1 12
7 T 1 1 3
7T1 1 4
7T122
7 T1 2 4
"8T001
8 TO 08
8TG29
STO'17
OTOI'V
8T053
8T064
8 TO 6 5
PSJB05BR51
5TFA725EB7
NSGB05FPE4
NSGB05FP4B
P5FA05FI.D7
7TJt05I3F84
5TFA05KLJ6
6UFA0SFL1Y
2TFA725EOB
5TFA725E2D
5TFA05FJR7
STFA05FL913
3TFA725E62
3TFA725E62
4TFA72SEG2
2TFA725EOB
2TFA725E08
HTFA725E08
2TF A725E08
2TFA725E08
2TFA725E08
2TFA725EOS
2TF A72LSE08
2TFA725EOB
2TF A7 2 3E O £3
2 T F A7 2 51~ O B
2TFA723E03
7TGEi05r:.PD7
PSFA0SI-L90
7QFA05FE8B
7T JI305H4-M5
7TG1J05FPX9
7 TGB05FHD4
7 TGttOSr-i'P7
7TFA03KEIK
S I jr<05W4l.9
5T-Ji.!C'3)34£i8
BATTLECREEK (VERONA
ABANDONED CHEMICALS
ALLIED CHEM.
-------
ENVIRONMENTAL PROTECT ON AGENCY - REGION V
CUMULATIVE COST RECOVERY COLLECTIONS FOi E HAZARDOUS SUBSTANCE RESPONSE TRUST FUND
RECOVERIES BY S iE AND SITE ORDER
AS OF 2/ 5/1988
STATE SITE CHEMICAL
NAME NO. SITE NAME
DATE AMOUNT AMOUNT AMOUNT
PAYER BILLED BILLED COLLECTED UNCOLLECTED
8Q
MALLEABLE IRON RANGE
10/ 5/87
ISIOOO. OO
151000. 00
O
o
o
K7
*GRANITE CITY LEAD
NL IND TX
6/25/85
3000. OO
5000. 00
O. 00
~GRANITE CITY LEAD
NL IND(TR)
6/19/05
7259. OO
7259.00
0. 00
K7
2
12, 259. 00
12,259.00
I
O
o
o
93
A ?< F MATERIALS
ALCOA IL
7/10/83
61000. 00
61000.00
o
o
6
17
A?
-------
:c TED
>7. 64
O. 00
O. 00
O. 00
O. 00
O. 00
O. 00
o. oo
O. 00
o. oo
O. 00
O. 00
O. 00
O. 00
O. 00
O. 00
O. 00
0. 00
0. 00
0. 00
0. 00
0. 00
jO. 00
>o. 00
O. 00
o. oo
O. 00
O. 00
ENVIRONMENTAL PROTF ">N AGENCY - REGION V
CUMULATIVE COST RECOVERY COLLECTIONS FO HAZARDOUS SUBSTANCE RESPONSE TRUST FUND
RECOVERIES BY L . AND SITE ORDER
AS OF 2/ 5/1908
SITE CHEMICAL
NO. SITE NAME
PAYER
DATE
BILLED
AMOUNT
BILLED
AMOUNT
COLLECTED
30
El
30
30
IK
N9
29
09
09
3B
39
D2
02
FP
51
41
4 1
BENNETT (STONE QUARRY) LANDFILL
ENVIRO-CHEM CORPORATION
ENVIRO-CHEM CORPORATION
ENVIRO-CHEM CORPORATION
GARY DOGPDUND DRUMS(20)
GEMEINHARDT PICALLO CO.
LEMON LANE LANDFILL
MIDCO I
MIDCO I
NEALS DUMP
NEALS LANDFILL
NINTH AVENUE DUMP
NINTH AVENUE DUMP
NINTH AVENUE DUMP
NINTH AVENUE DUF1P
NINTH AVENUE DUMP
NORMAN PQtHS
RtJLLV TAl"< (.HiflllCAl t.ll'ftf-f.iP.AlJ ON
WAYNE WASTE OIL
BATTI..IVCREEK (V:-RONA WELL FIELD)
Bs.T
-------
ENVIRONMENTAL PRO'' TON AGENCY - REGION V
CUMULATIVE COST RECOVERY COLLECTIONS F E HAZARDOUS SUBSTANCE RESPONSE TRUST FUND
RECOVERIES BY <'E AND SITE ORDER
AS OF 2/ 5/1908
STATE SITE CHEMICAL
NAME NO. SITE NAME
PAYER
DATE
BILLED
AMOUNT
BILLED
AMOUNT AMOUNT
COLLECTED UNCOLLECTED
MI
MI
MN
W5
20
E7
E7
80
D7
62
90
90
G2
P9
TS
TB
32
84
CHEM-CENTRAL
CHEMCENTRAL
CLIFF/DOW DUMP
CLIFF/DOW DUMP
EAST BAY TOWNSHIP
IONA LANDFILL
IONA LANDFILL
CHEM-CENTRAL
CHEMCENTMI
CLIFFS-DOW DUMMP(MARQ)
DOW CHEMCO
COASTGUARD
AO SMITH
IONIA LANDFILL
11/24/87
5/23/83
4/ 9/85
7/18/85
5/16/84
3/27/87
9/23/87
21365 05
140000.OO
45061. 77
11404.17
O. OO
140000. 00
45061. 77
11404. 17
56. 465. 94
144526. 99
250000.00
58492. 82
56, 465. 94
144526. 99
250000. 00
58492. 82
PACKAGING CORPORATION OF AMERICA
PACKAGING CORPORATION OF AMERICA
PEERLESS PLATING
THOMAS SOLVENT INC:
PACKAGING CORPORATION
PKGING CORP AMER
S. MUSSELMAN
THOMAS SOLVENTS, INC.
U. S. AVI EX
U. S. AVI EX
VLLS1C0L CHEMICAL
BURLINGTON NORTHERN
BURLINGTON NORTHERN
BURL. 1 NC TON NGRTHEKN
BUHL 1 NGTON NORTHERN
COLD CAST CO
U. S. AVIEX
VELS> IC OLM I
BUR NOR RR
BUR NOR RR
BURLINGTON NORTHERN
BURLNORTRR
20
9/19/86
9/24/87
6/29/87
12/18/87
7/30/86
8/ 4/P6
10/ 4/83
5/13/85
3/13/86
4/27/8/
3/13/86
350.000.00
95000. OO
50000. OO
350, 000. 00
95000. 00
50000. 00
145, OOO. OO
lfcOOOO. 00
3752. 93
12500. 00
26602. 70
145, OOO. 00
160000. 00
3752. 93
12500. OO
O. OO
39, 102. 70
500000. OO
2462647. 73
53582. OO
20000. OO
lOGOO. OO
O. 00
12, 500. 00
500000.00
414,679.98
53582. 00
20000. 00
lOOOO. 00
0. 00
21365. 03
O. OO
O. 00
O. 00
O. 00
O. OO
O. 00
O. 00
D7
2
308,492. 82
308, 492. 82
1
p 1
O 1
O 1
S2
JOE WILDS SITE (MESCO)
MESCO GROP
10/25/85
3000. OO
3000. 00
O. 00
62
LIQUID DISPOSAL INC.
LIQUID DISPOSAL INC.
BASF CORPORATION
CONTAINER CORPORATION
6/25/87
6/29/87
225000. OO
125000. 00
225000. OO
125000. 00
0. OO
0. 00
O. 00
O. 00
O. OO
O. 00
O. 00
0. OO
O. 00
26602. 70
26,602. 70
0. 00
47, 967. 75
O. OO
0. 00
0. 00
0. 00
84
4
83, 582. 00 83, 582. 00
0. 00
-------
sn
NO.
88
88
48
48
44
06
06
85
B7
E4
E4
IV
67
10
ENVIRONMENTAL PROTr
CUMULATIVE COST RECOVERY COLLECTIONS FC
RECOVERIES BY l
AS OF
N AGENCY - REGION V
HAZARDOUS SUBSTANCE RESPONSE TRUST FUND
. AND SITE ORDER
2/ .5/1 *788
CHEMICAL
SITE NAME
PAYER
DATE
BILLED
AMOUNT
BILLED
AMOUNT
COLLECTED
FMC
FMC
FMC
FMC CORP
FMC CORPMN
FMC CORPORATION
2/27/86
7/27/83
l/23/e8
5000. OO
10000.00
10000. 00
25, OOO. 00
5000.00
lOOOO. 00
0. 00
15, 000. 00
NATIONAL LEAD TARACORP
NATIONAL LEAD TARACORP
OAKDALE DUMP SITES
NATIONAL LEAD
NL IND(TR)
MINN MINMF
2/12/87
6/12/86
9/23/83
20788.76
10675. 69
20788.76
10675 69
31, 464. 45 31, 464. 45
10000.00 lOOOO.00
REILLY TAR
REILLY TAR
REILLY TAR
REILLY TAR
10/ 6/86
10/15/86
600000. OO
1 120000. 00
600000. OO
623056. 00
1720000. OO 1,223,056.00
WASTE DISPOSAL ENGINEERING
MINNPOLCTL
13-
4/27/84 25000.OO 25000.OO
1895046. 45 1,388, 102. 45
ABANDONED CHEMICALS (WADE PARK)
ESTGECTER
2/11/87
lOOOO.00
10000. 00
ALLIED
ALLIED
ALLIED
ALLIED
ALL I ED
CHEM.
CHEM.
CHEM.
CHEM.
CHEM.
< 1RONTON
CIRONTON
-------
ENVIRONMENTAL PROTF' IN AGENCY - REGION V
CUMULATIVE COST RECOVERY COLLECTIONS FO HAZARDOUS SUBSTANCE RESPONSE TRUST FUND
RECOVERIES BY l AND SITE ORDER
AS OF 5/19S8
STATE SITE CHEMICAL DATE AMOUNT AMOUNT AMOUNT
NAME NO. SITE NAME PAYER BILLED BILLED COLLECTED UNCOLLECTED
CHEM-DYNE
APPLETONIN
9/10/82
9000. OO
9000. 00
0. 00
CHEM-DYNE
ARAPAHOE
9/11/82
45O0. 00
4500. 00
0. 00
CHEM-DYNE
ARGUS CHEM
9/11/82
4500. OO
4500. 00
0. 00
CHEM-DYNE
ASHLD CHEM
9/10/82
9000. 00
9000. 00
0. OO
CHEM-DYNE
ASSIGNORS
11/22/85
25000. OO
25000. 00
0. 00
CHEM-DYNE
AYDIN RAYT
9/11/82
4500. 00
4500.00
0. 00
CHEM-DYNE
B ISHDPHRIC
9/11/82
4500.OO
4500. 00
0. 00
CHEM-DYNE
BORDEN INC
9/10/82
45000. OO
45000. 00
0. 00
CHEM-DYNE
C ZELLBACH
9/10/82
9000. OO
9000.00
0. 00
CHEM-DYNE
C.DYNE TRU
11/26/85
4000000. OO
4000000. OO
0. 00
CHEM-DYNE
CHAMP PAPR
9/11/82
9000. 00
9000. 00
0. 00
CHEM-DYNE
CHEM-GRATE
9/10/82
4500. 00
4500. 00
0. 00
CHEM-DYNE
CHEMINEER
9/10/82
4500.OO
4500. 00
O. OO
CHEM-DYNE
CINC MILAC
9/10/82
4500. OO
4500.00
O. OO
CHEM-DYNE
CLOLDSUEY
9/11/82
4500. OO
450O. OO
O. 00
CHEM-DYNE
CLOPY CORP
9/11/82
6750.00
6750.OO
O. OO
CHEM-DYNE
CNTL HUDSN
9/11/82
45000. 00
45000. 00
0. 00
CHEM-DYNE
COMPO IND
9/10/82
4500. 00
4500. 00
0. 00
CHEM-DYNE
CONSOLD PR
9/11/82
9000. OO
9000 00
0. OO
CHEM-DYNE
CDNTAIR CO
9/10/82
4500.00
4500. 00
0. OO
CHEM-DYNE
CORNG GLAS
9/10/82
4500. OO
4500. 00
0. 00
CHEM-DYNE
CUMMING CO
9/21/82
4500. 00
4500. 00
0. OO
CHEM-DYNE
CYCLOPS
9/10/82
9000. 00
9000. 00
0. OO
CHEM-DYNE
DAP INC
9/10/82
9000. 00
9000. 00
0. OO
CHF.M —DYNE
DART IND
9/10/82
67500. 00
67500. 00
0. OO
CHEM-DYNE
DIAMND SHA
9/10/82
9000.00
9000. 00
0. OO
CHEM-DYNE
DIAMOMD IN
9/11/82
45000.OO
45000. 00
0. OO
CHEM-DYNE
DIEBOLD IN
9/10/82
4500.GO
4500. 00
O. OO
CHEM-DYNE
DIEMAKR IN
9/10/82
9000.00
9000. 00
0. 00
CHEM-DYNE
E. I. DUPONT
9/10/82
90000. 00
90000. 00
0. 00
CHEM-DYNE
EGYPT LACK
9/11/82
9000.00
9000.00
0. OO
CHEM-DYNE
EMERSN ELE
9/11/82
4500. OO
4500.00
0. OO
CHEM-DYNE
ENERGY CONV
9/16/82
4500.OO
4500.00
0. 00
CHEM-DYNE
ESSEX. CQRP
9/10/82
9000.OO
9000.00
0. OO
CHEM-DYNE
ETHYL
9/10/82
45000. 00
45000. 00
0. OO
CHEM-DYNE
EXXON
9/10/82
9000.00
9000. 00
0. 00
CHEM—DYNC
FMC
9/11/82
90000. 00
90000. 00
0. 00
CHEM-DYNE
FOREMOST-M
9/1l/e2
9000. 00
9000.00
0. OO
CHEM-DYNE
FRANK. ENTE
9/11/82
4500.OO
4500.00
0. OO
CHEM-DYNE
FRIES&FRIE
9/10/82
4500. OO
4500.00
0. OO
CHEM-DYNE
FT WAYNE
9/10/82
4500.OO
4500.00
0. 00
CHEM-DYNE
G. E. CO
9/10/82
45000.00
45000.00
0. 00
CHEM-DYNE
GLIDDEN DU
9/10/82
4500.00
4500.00
0. GO
CHEM-DYNE
GLYCO INC
9/10/82
4500 OO
4500. 00
0. 00
CHEM-DYNE
GOODYR TIR
9/10/82
58500.00
58500.00
0. 00
CHEM-DYNE
GI LAKES C
9/10/82
4500 OO
4500.00
0. 00
CHEM-DYNE
GTE SRV CO
9/11/82
450O. OO
4500.00
0. 00
CHEM-DYNE
GULF OILCO
9/10/82
4500 00
4500. 00
0. 00
-------
ENVIRONMENTAL PROT1" TON AGENCY - REGION V
CUMULATIVE COST RECOVERY COLLECTIONS FC t HAZARDOUS SUBSTANCE RESPONSE TRUST FUND
RECOVERIES BY . E AND SITE ORDER
AS OF 2/ 3/1988
STATE SITE CHEMICAL DATE AMOUNT AMOUNT AMOUNT
NAME NO. SITE NAME PAYER BILLED BILLED COLLECTED UNCOLLECTED
CHEM-DYNE
HAMMERM CO
9/11/82
9000. OO
9000.OO
0. OO
CHEM-DYNE
HARSHAW CO
9/10/82
4500. 00
4500.00
0. OO
CHEM-DYNE
HERCULE IN
9/10/82
4500. 00
4500.00
0. 00
CHEM-DYNE
HOLLSTN IN
9/10/82
9000. 00
9000.00
0. 00
CHEM-DYNE
HOOKER CHE
9/10/82
81000. 00
81000. 00
0. OO
CHEM-DYNE
HS CROCKER
9/11/82
4500. 00
4500.00
0. 00
CHEM-DYNE
INMOST COR
9/11/82
4500 00
4500.00
O. OO
CHEM-DYNE
INTL PAPER
9/10/82
4500. 00
4500. 00
0. 00
CHEM-DYNE
ITT N TELE
9/11/82
4500 00
4500.00
0. 00
CHEM-DYNE
KETTERG RE
9/11/82
4500. OO
4500.00
0. 00
CHEM-DYNE
KOPPERS CO
9/11/82
58500. OO
58500. 00
0. 00
CHEM-DYNE
LORD CORP
9/10/82
4500. 00
4500.00
0. OO
CHEM-DYNE
M&T
9/11/82
90000. 00
90000.00
0. 00
CHEM-DYNE
MANVL BLDG
9/10/82
9000. 00
9000. 00
0. 00
CHEM-DYNE
MCDON-DOUG
9/11/82
9000 OO
9000. 00
0. 00
CHEM-DYNE
MEARL CORP
9/10/82
9000. OO
9000.OO
O. OO
CHEM-DYNE
MEASRMT IN
9/11/82
450O. OO
4500.OO
0. OO
CHEM-DYNE
MERREL-DOW
9/11/82
45000. 00
45000. OO
O. OO
CHEM-DYNE
MOBAY CHEM
9/11/82
45000. OO
45O00. OO
0. OO
CHEM-DYNE
N. ENGO CO
9/11/82
4500. 00
4500.00
O. 00
CHEM-DYNE
NATL DISTI
9/10/82
9000. 00
9000. 00
0. OO
CHEM-DYNE
NCR
9/11/82
4500. 00
4500. OO
O. OO
CHEM-DYNE
OHIO MED
9/11/82
4500. 00
4500. 00
O. OO
CHEM-DYNE
OLIN CORP
9/10/e2
45000. 00
45000. 00
0. 00
CHEM-DYNE
OWENS-CORN
9/10/82
67500. 00
67500.00
O. OO
CHEM-DYNE
PENWALT CO
9/11/82
5400.00
5400.00
0. 00
CHEM-DYNE
PILOT CHEM
9/10/82
4500.00
4500. 00
0. 00
CHEM-DYNE
PPG INDUST
9/11/82
85500. 00
85500. OO
O. 00
CHEM-DYNE
PROCTOR & GAMBLE
9/11/82
9000. 00
9000. 00
O. 00
CHEM-DYNE
RALSTN PUR
9/11/82
4500.00
4500.00
0. 00
CHEM-DYNE
RICHDSN CO
9/11/82
4500. 00
4500.00
0. 00
CHEM-DYNE
ROLSCRENCO
9/10/82
4500. 00
4500.00
0. 00
CHEM-DYNE
ROTON CORP
9/11/82
4500. 00
4500. OO
0. 00
CHEM-DYNE
RR DONELLY
9/10/82
450O. 00
4500. 00
0. 00
CHEM-DYNE
SALSBRYIN
9/10/82
4500. 00
4500. OO
0. 00
CHEM-DYNE
SANGAMO-WE
9/10/82
45000. 00
45000.00
0. 00
CHEM-DYNE
SCHOLLE IN
9/i1/82
4500. 00
4500.00
0. 00
CHEM-DYNE
SIEMENS AL
9/11/82
4500. 00
4500. 00
0. 00
CHEM-DYNE
SDUIEST POR
9/10/82
4500.00
4500. 00
0. 00
CHEM-DYNE
SPERRY-UNI
9/11/82
9000. 00
9000. OO
O. 00
CHEM-DYNE
STAUFFER
9/10/82
90000. 00
90000.OO
0. OO
CHEM-DYNE
STD OIL CO
9/11/82
4500. 00
4500. 00
0. 00
CHEM-DYNE
SW SPEC IN
9/10/82
4500.00
4500.00
0. 00
CHEM-DYNE
T. STETT&.HQ
2/17/84
1538 67
1538. 67
0. 00
CHEN-DYNE
TAPPAN APL
9/10/82
4500. 00
4500. OO
0. 00
CHEM-DYNE
TIME* CORP
9/23/82
4500. 00
4500. OO
0. 00
CHEM-DYNE
TRAVENOL
9/10/82
4500.00
4500. OO
O. 00
CHEM-DYNE
UNION CARB
9/11/82
67500. 00
67500. 00
0. 00
-------
ENVIRONMENTAL PROTE' N AGENCY - REGION V
CUMULATIVE COST RECOVERY COLLECTIONS FOF HAZARDOUS SUBSTANCE RESPONSE TRUST FUND
RECOVERIES BY S AND SITE ORDER
AS OF k/ 5/1988
STATE SITE CHEMICAL DATE AMOUNT AMOUNT AMOUNT
NAME NO SITE NAME PAYER BILLED BILLED COLLECTED UNCOLLECTED
10
CHEM-DYNE
UNIVERL MF
9/10/82
45000. 00
45000. OO
0. OO
CHEM-DYNE
US STEEL
9/10/82
45000. OO
45000. OO
O. 00
CHEM-DYNE
VELSICOL
9/11/82
225000. 00
225000. OO
0. 00
CHEM-DYNE
VILKSWAGEN
9/10/82
9000. 00
9000. 00
0. 00
CHEM-DYNE
VULCAN CO
9/11/82
4500. 00
4500. 00
0. 00
CHEM-DYNE
WITCO CHEM
9/11/82
4500. 00
4500. 00
0. 00
CHEM-DYNE
XOMOX CORP
9/10/82
4500. 00
4500.OO
O. OO
10
1 15
6234688. 67
6. 234, 688. 67
o
o
o
08
CHEMICAL MINERALS
A&H TRUST
7/13/87
244000. 00
244000.OO
0. OO
CHEMICAL MINERALS
CHEM SALES
7/13/87
lOOO. 00
1000. OO
O. OO
CHEMICAL MINERALS
CHEM SOLVT
7/13/87
15833. 33
15833. 33
0. OO
CHEMICAL MINERALS
CHEMTRN CO
7/13/87
6541.67
6541.67
0. 00
CHEMICAL MINERALS
CROWN CORK
6/29/87
61000. 00
61000. OO
0. 00
CHEMICAL MINERALS
FULLER & HEN
7/13/87
8166. 67
8166. 67
0. OO
CHEMICAL MINERALS
IOLTA TRST
7/13/87
7083.33
7083.33
0. 00
CHEMICAL MINERALS
PREMIX INC
7/13/87
7083.33
7083 33
0. 00
CHEMICAL MINERALS
RCRONINETA
5/19/87
O. 00
O. OO
O. OO
CHEMICAL MINERALS
ROCKWELL
7/13/87
11416.67
1 1416. 67
0. 00
CHEMICAL MINERALS
TECH PRODS
7/13/87
8166.67
8166.67
O. 00
CHEMICAL MINERALS
TIMKEN CO
7/13/87
6541. 67
6541. 67
O. 00
CHEMICAL MINERALS
TRIVOVA CO
7/ 6/87
8166. 67
8166.67
O. 00
08
13
385,OOO. 01
385,000.Ol
o
o
b
50
GKEINER'S LAGOON
ALL IEDCORP
4/ 4/86
9000. OO
9000. OO
0. 00
GREINER'S LAGOON
E. I DUPONT
3/18/86
9000.OO
9000.00
O. OO
GREINER'S LAGOON
LUBRIZ COR
5/ 6/85
129139. 59
129139. 59
0. 00
GREINER'S LAGOON
ROCKWL COR
4/ 3/86
9000. 00
9000. 00
0. 00
50
4
156, 139. 59
156, 139. 59
1
o
o
O :
J6
S. POINT PLANT
ALLIED 8- ASH
5/19/87
124OOO. 00
124000.00
O. 00
91
T. P. LONG
TP LONG CO
9/ 4/85
14198. 23
14198. 23
O. OO
2D
TROY RAILROAD SITE
TROY RAILROAD
5/19/87
26600 00
o
o
6
26600.00
F4
UNION CARBIDE SITE 13
UNIONCARBE
11/ 2/84
5000 00
5000.00
O. 00
144
7151789. 63
7, 031,872. 67
119, 916. 96
T7
C—WAY
AIR FORCE
9/26/85
31763.64
31763.64
0. 00
L4
MASTER DISPOSAL SERVICE INC LANDFILL
MASTER DISPOSAL TRUST
7/17/86
142572. 95
142572.95
o
o
6
X9
NATIONAL PRESTO INDUSTRIES INC.
NATIONAL PRESTO
10/ 6/86
32165. 73
32165 73
0. 00
-------
ENVIRONMENTAL PROTr ~>N AGENCY - REGION V
CUMULATIVE COST RECOVERY COLLECTIONS FC HAZARDOUS SUBSTANCE RESPONSE TRUST FUND
RECOVERIES BY v . AND SITE ORDER
AS OF d/ 5/1988
STATE SITE CHEMICAL
NAME NO. SITE NAME
PAYER
DATE
BILLED
AMOUNT
BILLED
AMOUNT
COLLECTED
AMOUNT
UNCOLLECTED
UI X9 NATIONAL PRESTO INDUSTRIES INC.
X9
NATIONAL PRESTO CORP.
12/ 9/87
37507. 47
69, 673. 20
O. 00
32. 165. 73
37507. 47
37, 507. 47
L9 NORTHERN ENGRAVING
NORTHERN ENGRAVING
L9
MI
N.ENGR COR
NORTHERN ENGRAVING
4/ 4/86
1/26/88
2
6
lOOOO.OO
16605. 39
26,605.39
270,615.18
10000.OO
16605.39
26.605.39
233,107.71
O. 00
O. 00
O. 00
37. 507. 47
233
19704746. 36 18897012. 54 S07, 733. 82
-------
t NVIRONH L PROTECTION AG E N C T
PAGE
COST RECOVERIES CURRENT Y E *R FOR HAI SUB RtSP IRUST Fund
"REPARfcO BY SOPERFUND ACCOUNTING SECTION
ArtAP* 2l»X;«1«o.4 COST dECOVeaicS MSKTF
• n(iL 1 ili ACCOUNTS RcC NONFED GEn F UNO
«cc is
«CC O'JHT
¦»irt otscpiPTiON
PAYER
SC
AC CT REC
COLLECTIONS
TRA'JS
COLLEC TI ON
«KC.
Njndhft
HO
DATE
DATE
ccnt '
CE
£JO~l
2T»-A'2vEU2
SANTA ft
CA
INflAN CO
£9
U.UO
0.00
01-£5-6£
o i
dTujl
£jrAf2v£u2
S AN^ a Ft
C A
INHON T CO
£9
O.UO
O.UO
J1-25-BZ
03-00-00
2TUC1
£jmrzvii)Z
SANTA Ft
C A
INMONTCORP
£9
JUrUOU.UO
50tQUO.UO
01-2&-B2
2TUC2
£TFAfiaiOZ
ARLINGTON
WY
SINALUA6R0
£9
01-£i~0£
OJ-OO-UU
2TUC5
2T* Af <-i;»l>?
joau.^N
»A
STA
£9
U.UO
O.UO
JU-£i-3£
03-23-82
2TuO>
£r^kt21 XUf
wuaiHN
i* A
STAUfFEKCO
£9
6U«UUU.UO
63/000.00
jr-£S~0£
U3-00-UU
2TUG«
2T»-A/25ino
Cm£1-0YN£
OH
AECU PRODS
£9
^/•iOO.UO
4,500.00
39-1D-SZ
ou-oo-ou
2Tu1u
2ThA'25ftl0
CMc*-DYN£
OH
AIR PBOSCH
29
VxUOU.UO
9,000.00
09-£9-S£
U9-29-82
2Tulu
£T**fd-3RT2
CHEI-OfNc
OH
AIR PKOACH
£9
U.UO
0.00
J9-£9-H£
00-00-00
;run
£ffAf2^X10
C"c""Of ffc
OH
ALBANY INT
£9
9/UOO.UO
9/OUO.CO
19-£?-&£
Oy-29-82
t rui 2
2 7»- Af 2 5 RI O
C hE*-OYnE
OH
AM£R CAN C
£9
^/50u.uu
4,500.00
09-1\-U£
09—11-B2
2 TOl 2
2T*A/25R10
C Hc^-DY N£
OH
APEX CEn C
£9
U.OU
0 .UO
av-i i-&
OJ-OO-OO
2TU1 5
^t»-a/23 at o
cme*-dyme
OH
AWEK CY fo
29
SI^UOJ.UO
a1,ooo.oo
09-1 J-M
03-00-00
2Tu1 «~
2TfAfi>aio
Clcfi-orie
OH
AMEk GR CO
£9
VsUOU.UO
9,000.00
09-ij-ai
00-00-00
2Tu1 5
2TrAf 2alYNE
OH
ANOtRSN CO
£9
4t>/UUU.UU
<>5,000.00
UV-11-82
09-11-82
2Tu1 ^
2T ~ Af2->«10
cme*-oync
OH
appletonin
£9
V/UOU.UO
9,000.00
39-10-82
03-00-00
2T'J1 v
el-AfcfUlu
chem-dyne
OH
APAfAHOE
£9
4/50U.U0
4,500.00
J9-11—8 2
09-11-82
£ ru Ju
^T»-Af 25*10
C W E !"-0 YN E
OH
APGUS C HEM
£9
4,5(JU. UO
4,500.00
39-13-82
03-00-00
£T»ii'l
£ Ti-Af 2>aiO
cm=*-oyne
OH
ASHLO CHEP1
£9
V^UOU.UO
9,000.00
39-11-32
09-11-82
2TU22
OL».OD
4,50U.00
39-13-82
oj-oo-ou
£TUrn£
OH
aiswo^Ric
£V
«/iOU.UU
4,3UU.UU
JV-1J—8 £
UJ-UO-UU
Af 2>*io
C *S"-DlfNE
OH
BO RO EN INC
£9
*S,UUtJ.UU
45,000.00
3y-13-82
03-00-00
£ I'J i."»
2j>Af 25»io
CHE*-BYNE
OH
CNTL huosn
£9
'tSrUUU.UU
45,000.00
OV-11-82
U9-11-82
£ ruio
2 T F A' 2 > nl 0
c^e^-otne
OH
CHAP? P APR
£9
9 r UUU.UU
V,000.00
39-13-82
03-00-00
£TD£f
£t*- if 2"> *1 J
CHEM-0*NE
OH
CH£«1-GR ATE
£9
4/500.UU
4,500.00
39-11-82
09-11-82
2T Owl
2 I-* A t 25 dl 0
C "Em-1>Tn£
OH
CH£«;n£ER
£9
<>oO'j. uo
4,500.00
JV-13-82
oj-oo-ou
£ To<: v
£THr£ ->H1 J
Ct"-i>rN£
OH
C1UC »ILAC
£9
'./•^Ou.'JU
4,5Uu .00
39-13-8 2
O'3-OO-OO
21 U jU
£j ~«ri'>aic
C-i^-OtNc
OH
CL0PY CORP
£9
5 r/5Ri u
c^e^-oyne
OH
CL0L05U6Y
£9
t/OOU.UO
4,5 OU .00
39-11-82
0/-11-82
£fi)il
£Tr * f 0
CHE«-OYNt
OH
C LCUOSH HY
£9
o.uo
0 .00
39-11-82
U3-00-00
2T')l2
i T- Atl 5«10
CXE--OYNE
OH
COMfO INO
£9
t/50U.UO
4,500.00
3v-i3-3^
03-00-U0
£ I >} j J
^T«-Ari;->Rio
CmZ^-OYnE
OH
CONSOLO PR
£9
VrOOU.UO
?/000.00
JV-1J-82
oj-oo-oo
2Tui«>
2 T t A'25 R10
CHE»»-OYN =
OH
CONTAIR CO
£9
U,50U.UO
4,500.00
39-13-82
03-00-00
2TU->5
2 T* A ' ji5«1 j
CHE""OYnE
OH
CORNG GLAS
£9
Ur>0U.UO
4,>00.UO
JV-10-82
UJ-UO-UU
£ T U j "»
£ T ~ Ar2 50U.UO
4,500.00
39-11-82
0/-1 1 -82
£ r U JV
£ T»- A f 2 •> rtl J
C m£m-DYNE
OH
CYCLOPS CO
£9
V,uOU.UU
9,000.00
39-11-82
09-11-82
£j UhU
C«£1-PYNE
OH
DAP INC
£9
",UUO.UO
9,UUO.00
39-11-82
09-11-82
2TU-.1
£ T fAfoOl 0
CM£«-DYNE
OH
DART IN D
£9
o^/^ou.uo
Of,500.00
39-13-82
OJ-OO-OO
-------
Ui-o
fcNVlKONH PROTECTION AGENCT
PAGt
• SAP*
# AtiL
COST RECOVERIES CURRENT TEAR fOR HAI SUB RtSP I ROiT fONO
PREPARED aT SUPERFUND ACCOUNllNG SECTION
2UXH1<0.4 COST RECOVERIES MSMTF
1.1C3 ACCOUNTS NONFEtl teEN *UND
»c cys
AfcC.
CjHl"
ACCOUNT
NU^S^k
sire description
PAYER
SC
RD
CE
ACCT RtC
COLLECTIONS
TRANS
DATE
COLLECTION
DATE
e. ru4«r
£T*AfZ?fnO
CHcX-OlTNc
OH
6IAH0ND IN
£V
45xUL)U.U0
1,5,0 OU.UO
i9-M-n£
U'J-UU -uu
£T04>
£T*
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OH
OIAHNO sha
£9
V^UOU.UU
9*000.00
3V-H-B2
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£ TU4<.
£ J>A'2*R10
CHE^-OtXE
OH
DiEnOLD IN
£9
4^5011.00
4* 5OU.UO
3V-13-S*
UJ-OU-UU
£ I ai0
ChE»-DYNc
OH
HERKEL-DOW
£9
<>5rU0o. 00
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OV-13-B^
UJ-OU-UU
£ |U t,f
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E.I.DUPONT
£9
vu^uoo.uo
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£TUh a
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EGYPT LACK
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3V-11-0J
oy-ii-si
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CH£f-Of f«t
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EGYPT LAC8
£9
V,U0O.U0
y*ouu.uu
uy-ii-it
£ TU4v
dT^A/^sio
CHE1-DYNE
OH
ESSEX CORP
£9
O.UO
u.uu
jy-ii-a£
UJ-OO-OU
£ n»4v
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OH
ESSfX GROP
£9
v^uou.uo
?»000.00
av-i i-s«r
uy-ii-a*
£T Uiu
£T* Af£"> 31 0
cif-orwe
OH
ETHYL CORP
£9
<.5rUUl).U0
45*OOU.UO
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OH
fRIt3#FRIE
£9
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4,500.00
3V-11-62
Uy-1 1 -814
£T U 3ft
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GTE SKY CO
£9
4s>0U.U0
4,^00.00
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uj-uo-ou
£ TU jr>
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£9
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45rOUU.UO
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GL11>D tN DU
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GLIOiEN-OiJ
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£9
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SULf OILCO
£9
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HAHHtKM
£9
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OH
HAMNERM CO
£9
VrUOU.'JO
9'000.00
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£1>Aftsftl0
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INTL PAPER
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rtlfJVL 8LDG
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£9
<.»50O.UCi
4,50U.U U
jv-i i-s
-------
ua-.
fcNVI KONf
,L PROTECTION AGENCY
r»AGt
OiUPK
AiliL
COST RECOVERIES CURRENT YEAR FOR HA I SUB RtSP TRUST FUND
"REPARED BY SUPEHFUND ACCOUNTING SECTION
2uXh1*3.4 COST RECOVERIES "SKTF
1i2i ACCOUNTS R 6C ti ONFED SEN FUND
A CCTS
RF-C.
CONT"
«CCdUi4T
Nunasa
SITfc DESCKIPTION
KAY E R
SC
HO
CE
ACCT RtC
COLLECTIONS
TRA MS
DATE
COLLECT ION
DATE
£TU If
ZT^-A/^RIO
CMc'-OYne
OH
I1EAHL CORP
£9
^^uou.uo
9*000.00
3V-13-B2
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£JV70
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HEASRflT IN
£9
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NATL DISTI
£9
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9*000.00
39-11-82
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Oepa
U.S. ENVIRONMENTAL PROTECTION AGENCY FM .. £
financial management division Managing your $
m
Superfund Transactions
Automated Retrieval System
-------
SUPERFUND TRANSACTIONS
AUTOMATED RETRIEVAL SYSTEM
OVERVIEW
The Superfund Transactions Automated Retrieval System (STARS) will computerize the
storage and retrieval of Superfund financial records and automate the preparation of cost recovery
documentation packages using optical disc technology.
BACKGROUND
The Comprehensive Environmental Response, Compensation and Liability Act (CERCLA -
1980) established the Hazardous Substance Response Trust Fund (Superfund) to provide money
for the identification, prioritization, or remediation of the nation's uncontrolled hazardous waste
sites. The CERCLA also authorized the Federal Government to seek reimbursement from liable
parties of all the costs associated with a Superfund site cleanup. These costs include investigatory,
cleanup, enforcement, and administrative costs incurred by the United States Government. The
Superfund Amendments and Reauthorization Act (SARA - 1986) reauthorized the Superfund and
related activities established by CERCLA and increased the amount of the the Hazardous Substance
Response Trust.
SARA accelerates the time tables associated with Superfund site identification, evaluation,
and remedial action and substantially increases the amount of money available to EPA for
Superfund site activities. The impact of SARA will be a substantial increase in the number of
Superfund sites moving through the remedial action, litigation, and cost recovery phases. The
objectives of cost recovery are to identify the responsible parties, determine the amount of money
spent by the Government to correct the environmental hazard, and through negotiation or litigation,
collect the full amount.
Accomplishing these objectives requires an effective method for identifying, processing,
storing, retrieving, analyzing, and packaging the documentation that must be provided for use
during cost recovery activities. Superfund financial management files are expected to grow to
nearly a million and a half pages by the end of 1991, and the current labor-intensive, paper-based
manual processes cannot hope to handle this volume in a timely and responsive manner. After
studying several alternative manual and computerized systems to support cost recovery activities,
the Agency decided to develop an optical disc-based system to store and retrieve cost
documentation and facilitate the preparation of cost recovery packages. This system is now known
as the cost Superfund Transactions Automated Retrieval System (STARS).
PHASED APPROACH
Taking a conservative approach, EPA's Financial Management Division (FMD) decided to
conduct the STARS Project in two phases. The first phase involves the development and operation
of a prototype, or pilot, to be evaluated and perfected. Then, assuming that the pilot is successful,
we will move to the second phase which is nationwide implementation. The pilot project will be
conducted at four financial sites representing a typical operating environment. They are:
Page 1
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• EPA Headquarters (HQ),
• Research Triangle Park (RTP),
• Region IV (Atlanta), and
• a Central Processing Facility (CPF) at the development contractor's facility
in McLean, Virginia.
SYSTEM OBJECTIVES
The overriding purpose of STARS is to computerize the storage and retrieval of Superfund
financial records and automate the production of cost recovery documentation packages. The
objectives of STARS are to eliminate misfiled documents and to permanendy and accurately link
documents to the FMS transactions as close as possible to the point of entry of data into FMS.
Other important objectives are to substantially reduce the amount of space required to store
Superfund documents, and to effectively increase the amount of money that can be recovered from
responsible parties.
FUNCTIONAL REQUIREMENTS
STARS will accomplish its objectives by fulfilling the following functional requirements:
• Automating the storage and retrieval of financial documents. STARS will eliminate the
requirement to establish and maintain active site files. This will allow the user to copy
or scan a document once and use the computer's database to store and associate the
document with the Superfund site or sites to which it pertains. To maximize storage
and retrieval requirements, the digitized image of the document will be stored in an
optical disc-based storage system capable of storing and retrieving the anticipated 1.2
million documents required to support Superfund cost recovery actions.
• Reconciling each document to its associated FMS transaction(s'). Documents that have
been stored in STARS will be linked by key element identifiers or indices to the FMS
transaction or transactions that they support By maintaining the indices for FMS in the
database, STARS will be able to assure that all documents are fully reconciled and, as a
side benefit, will be able to retrieve documents and produce reports based on this
information.
• Automating cost recovery package preparation. STARS will contain digitized images
of cost documentation and indices of FMS site-specific cost data. It will assemble and
sort all the FMS financial transactions associated with a particular Superfund site, print
cost summary reports, and produce sorted copies of documents that support the FMS
cost summaries. The end result will be a computer-generated cost recovery package
that EPA can use to accomplish its cost recovery mission.
• Automating the redaction of sensitive information. The process of removing Privacy
Act or CBI data prior to public release will be facilitated by STARS hardware and
software. By recalling a digitized document image to the workstation screen, the
regional counsel will be able to mark coordinates or areas to be redacted. On non-
standard documents, the user can use a mouse, or pointing device, to mark off the area
to be redacted. Once the image has been altered, it can be stored on magnetic or optical
media and or printed as hard copy output. Neither the original paper document nor the
original digitized image of the document are altered by the redaction.
Page 2
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PILOT OBJECTIVES
The purpose of the STARS pilot project is to develop and evaluate an automated records
management system that will operate effectively in the EPA environment. The pilot project is
designed to simulate the STARS Agency-wide system using a representative operating
environment.
The STARS pilot project should accomplish six broad objectives. These objectives are as
follows:
• To determine if the hardware and software developed actually work in the EPA
environment;
• To ensure that appropriate technology is available in the marketplace;
• To determine if EPA can use the technology to the benefit of the organization;
• To determine if EPA should proceed with an Agency-wide system;
• To facilitate the procurement process for an Agency-wide system acquisition; and
• To provide the opportunity to assess any needed changes to Superfund financial
management procedures in conjunction with implementing the Agency-wide system.
STARS CONFIGURATION
Based on the requirements of the system, a STARS "Preliminary System Concept" was
developed showing the inputs, processes, and outputs of a system that would support die cost
recovery effort. (See Exhibit A at the end of this paper.) This concept was developed from the
alternatives analysis completed in July 1987.
As shown, STARS will accept input from both paper and digital sources. Among the
financial papers which will be captured for storage in STARS are travel vouchers, contract
invoices, and payroll sheets. Periodically, STARS will also receive digital information from other
computer systems such as the Contract Payment System (CPS), the Financial Management System
(FMS), or, in the future, the Integrated Financial Management System (IFMS). Financial papers
will be scanned and indexed for storage in STARS. Once captured, these documents can be
reconciled, redacted, retrieved for display, etc. In addition to producing printed and sorted copies
of the original documents, the index information provides STARS with the capability to produce
numerous detailed and summary financial reports. A more complete description of the STARS
process flow is given in the next section.
The hardware configuration to support operational requirements just described at each of
the four pilot sites is illustrated in Exhibit B at the end of this paper. The overall configuration
consists of file servers, tape drives, optical disc drives, IBM AT-compatible workstations,
scanners, and laser printers. The variation in the hardware configurations for each site is in the
number of each piece of equipment. The Central Processing Facility (CPF), which will be the
central depository of image data, will have all of the above-listed items, as well as an optical disc
jukebox. Within a site, the hardware will be connected via a local area network. Hardware
between sites will be connected via the EPA network, and large volume requests of image data will
be shipped on tape cartridges through the mail.
After successful operation of the pilot, as determined by a formal evaluation, EPA would
acquire the appropriate hardware and software for an Agency-wide system.
Page 3
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STARS PILOT OPERATING PROCEDURES
The procedures for storing and retrieving documents in STARS will be an abrupt change
from the current document-handling procedures. Ongoing operating procedures during the
STARS pilot project may be summarized in the following steps (see Exhibit C at the end of this
paper):
• Entering cost data into FMS— While technically not a functional component of
STARS, entry of Superfund site-specific financial information into the Financial
Management System (FMS) is the first step of the STARS procedural flow. Users in
the EPA financial management community receive or generate travel vouchers, time
sheets, and other documents related to the government expenditure of Superfund Trust
money. The cost information from these documents is then recorded in the FMS, the
Agency's official financial recordkeeping system.
• Loading FMS data into STARS— In order for STARS to be able to link the scanned
document images to FMS transactions, a subset of the FMS database must be
periodically moved over to the STARS system whenever the FMS database has been
updated. This will be accomplished using software on both computers specifically
designed for this purpose and magnetic tape as the data transfer medium.
• Preparing documents-- When a transaction is entered into the FMS system and
identified as being Superfund site-specific, its source document must be prepared for
scanning into STARS. Preparing a document for scanning is comparable to preparing a
document to be used on a copying machine. A bar code label will also be attached
during this stage for later identification purposes.
• Scanning documents- The bar code label attached to the document is first read by a bar
code reader or wand. The document is then scanned using a document image scanner
and reduced to a digitized format that can be subsequently stored in the database.
STARS will link the identification number read from the bar code label to the document
image.
• Verifying image quality— Once the document is scanned, it may be viewed on a
computer workstation screen. The operator assesses whether the image produced from
the document is of acceptable quality; if not, the document is scanned again, usually at a
higher resolution.
• Indexing documents— When a document image is clearly visible on the workstation
screen, an operator will view the image and enter the index. The index is the specific
financial information needed to match the document to one or more FMS transactions.
It varies for each document type and is composed of information such as the account
number, document control number, and object class.
• Reconciling documents with FMS- Once the indexing information has been entered, it
must be matched or reconciled through an automated procedure with the data contained
in the STARS FMS database. If a matching FMS transaction is found, then the image
is successfully reconciled and the operator is notified immediately. If no match is
found and no keypunch corrections were necessary, then an error report will be
generated identifying the problem. Errors are later resolved manually by EPA
personnel in the region where the document originated.
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• Transferring data to the Central Processing Facility- Document images and their
corresponding indices are periodically shipped via magnetic tape to the Central
Processing Facility. Images which are reconciled will be stored on optical disc to await
retrieval requests. Images which were not reconciled will be stored temporarily on
magnetic media until the region has reconciled the document to FMS. Then they will
then be stored on optical disc.
• Generating cost recovery packages— When a region requires a cost recovery package,
it will submit a request to the central processing facility (CPF) to initiate the process of
collecting and sorting documents and generating detailed cost reports. The CPF will
generate this information in either paper form or on magnetic tape. The requesting
region will receive a copy of the entire cost recovery package for review. If a tape has
been requested, the region may elect to permanently store the package on local optical
media or temporarily store the information on erasable magnetic media.
• Approving documents for inclusion in cost recovery packages— Documents which
were not generated in the requesting region will also be distributed to the appropriate
Servicing Finance Offices (SFOs) or regions for review and approval. The indices of
documents which have been approved are updated and sent to the requesting region.
Regions requesting cost recovery packages are responsible for reviewing and
approving locally-generated documentation.
• Redacting and accepting documents for litigation— Prior to the documents public
release to the defendant's legal counsel or as evidence in court, the region's legal
representatives must review each document image and redact any Privacy Act or CBI
data that is not pertinent to the court case. They must also formally accept those
documents which will be used for litigation. The information from these documents is
then used to generate the STARS cost summary reports.
A LOOK TO THE FUTURE
Based on a thorough evaluation of the pilot system, EPA will determine whether to develop
an Agency-wide optical disk-based system for the storage and retrieval of financial documents
needed for cost recovery. Current projections are for the pilot system to be operational in the
summer of 1988 and a procurement vehicle for an Agency-wide system to be in place in the winter
of 1989. Based on this schedule, an Agency-wide system may be implemented as early as October
1990.
The successful use of optical disk technology for the storage and retrieval of Superfund
financial documents will open the door to a wide array of potential uses within the Agency. Such
uses include the storage and retrieval of Superfund administrative records and, most certainly,
other applications outside the Superfund arena. The STARS project is leading the U. S.
Environmental Protection Agency into the future!
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Exhibit A
STARS PRELIMINARY SYSTEM CONCEPT
Travel Vouchers
Transportation Vouchers
Payroll Sheets
Commercial Payments
Contract Payments
Interagency Agreements
Interagency Transfers
Cooperative Agreements
CA Drawdowns
Journal Vouchers
Treasury Schedules
Non-Site-Specific Invoices
CPS
DATA
FMS
DATA
LOOK-UP V
TABLES 1:
PAY
MERGE
ssiiipiiii
llil
SCANNING
INDEXING
NPUTS
RECONCILIATION
RETRIEVAL
REDACTION
AUDIT TRAIL
ON-LINE
DOCUMENT
ACCESS
OUTPUTS
LOGICAL
SITE
FILES
ERROR
EXCEPTION
REPORTS
COST
RECOVERY
DOCUMENTS
COST RECOVERY
SUMMARY REPORTS
DETAILED COST
RECOVERY REPORTS
AUDIT TRAIL
REPORTS
USAGE STATUS
REPORTS
Page 6
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Exhibit B
PILOT INSTALLATION HARDWARE
CONFIGURATION
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Page 7
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Exhibit C
STARS PROCESS FLOW
1. FILE AND IMAGE CREATION
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IS
Cost
Documentation
Preparation
Scanning
Document
Needs
to be
Rescanned
Verification of
Image Quality
2. RECONCILIATION
Document
Scanned
OK
3. COST RECOVERY
AND
REDACTION
Indexing
and
Reconciliation
Images
~ I and
Indexes
Cost
Recovery
Package
Redaction
and
Acceptance
Review and Approval
Images
&
Indexes
exes
Print
Images
Cost Data
Entered
into
FMS
Central
Processing
Facility
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Page 8
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