U.S. Environmental Protection Agency
                  Office of Inspector General

                  At  a   Glance
                                                          09-2-0200
                                                        July 30, 2009
                                                               Catalyst for Improving the Environment
Why We Performed These
Agreed-Upon Procedures

We performed agreed-upon
procedures on the U.S.
Environmental Protection
Agency (EPA) Fiscal Year
(FY) 2009 Second Quarter
Financial Statements. We did
so to assist EPA in evaluating
whether its quarterly Financial
Statements were compiled
consistent with the Treasury
United States Standard General
Ledger (USSGL) Crosswalk,
and to identify significant
fluctuations in financial line
item balances from the
previous year.
Agreed-Upon Procedures on EPA's Fiscal Year 2009
Second Quarter Financial Statements
Background
                     .
Agencies submit unaudited
interim Financial Statements to
the Office of Management and
Budget (OMB) 21 days after
the end of each of the first three
quarters of the fiscal year.
Agencies should include
management's explanation of
significant variances in types or
amounts of assets, liabilities,
costs, revenues, obligations,
and outlays, along with the
submitted statements.
For further information,
contact our Office of
Congressional, Public Affairs
and Management at
(202)566-2391.

To view the full report,
click on the following link:
www.epa.qov/oiq/reports/2009/
20090730-09-2-0200.pdf

 What We Found
We performed certain agreed-upon procedures on the Agency's second quarter
FY 2009 Financial Statements. We compared the statements with EPA's
crosswalk, recomputed them for mathematical accuracy, and compared them with
balances separately generated by us, and concluded that the amounts agreed.

There was a difference between the FY 2009 Report of General Ledger Balance
by Treasury Symbol beginning balances and FY 2008 ending balances in general
ledger account 4201. The net difference of $43,627 was the result of account
4165 incorrectly closing to account 4201. The Agency stated it will make the
correction in the third quarter.

The agreed-upon procedures do not constitute an audit of the quarterly Financial
Statements or any part thereof, the objective of which would be the expression of
an opinion on the quarterly Financial Statements or any part thereof.

-------