EPA-350-R 11-001
                       February 2011
^
  U.S. ENVIRONMENTAL PROTECTION AGENCY
  OFFICE OF INSPECTOR GENERAL
Annual Superfund
Report to Congress
for Fiscal Year 2010

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     OIG Scoreboard Summary ofSuperfund Results

                              Fiscal Year 2010


Office of Inspector General (OIG) Goal: Contribute to human health and environmental quality
through improved business practices, accountability, and integrity of program operations.
Below are Superfund results of OIG work in terms of outputs, actions by EPA, and impacts.
Dollars in thousands

   Audits, Program Evaluations, and Special Reviews

        1   EPA policy, practice, process change
        2  Actions taken or resolved prior to report issuance
       12  Certifications, verifications, validations, or corrections
       87  Recommendations for improvement/risk identified/awareness briefings
       10  Referrals for Agency action from audits and investigations
        8  Sustained environmental or business recommendations
    $16.6  Questioned costs
   $1,726  Cost efficiencies/savings/funds put to better use3


   Investigative Operations

   $123.3  Fines and restitution
        9  Administrative actions taken
        2  Convictions of persons or firms

Sources: Performance Measurement and Results System, Inspector General Enterprise Management System,
Inspector General Operations and Reporting System, and other OIG reports.

       a Includes savings from investigative operations.
               To find out more about the U.S. Environmental Protection Agency
               Office of Inspector General and its activities, visit our website at:

                         http://www.epa.gov/oig
Cover photo:    Monitoring well MW-7 at the remediated PAB Oil and Chemical Services, Inc.,
               Superfund Site, Abbeville, Louisiana, March 2008. (EPA OIG photo)
                         Printed on 100% recycled paper (minimum 50% postconsumer)

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This report covers fiscal year 2010 Superfund activity of the U.S.
Environmental Protection Agency (EPA) Office of Inspector General
(OIG). The Superfund Amendments and Reauthorization Act of 1986
requires the OIG to annually audit the Superfund program and report the
results to Congress.

In July 2009, EPA decided to obligate approximately $211 million in
American Recovery and Reinvestment Act of 2009 funds to Superfund
contractors. We found that EPA had not completed in a timely manner
83 percent of the required performance evaluations for contractors
awarded Recovery Act funds. As a result, the Agency risked providing
funds to contractors with a history of cost control and performance issues.

EPA did not sufficiently document information in its Superfund
independent government cost estimates for 30 of 42 cases reviewed. EPA
limits its ability to negotiate a fair and reasonable price for Superfund
contracts when it does not have a well-supported independent government
cost estimate. Additionally, in 9 of the 42 cases, EPA did not update the
estimates when significant changes occurred. In 8 of the 42 cases, EPA
program staff accepted the contractor's estimate without evaluating why it
differed from the independent government cost estimate.

A U.S. Representative requested that we investigate the events
surrounding a response to an April 25, 2009, telephone report of a leaking
well in Skyland, North Carolina. We found that the National Response
Center did not provide EPA with calls or voicemail messages from the
telephone report. When the Agency was informed of the leak, EPA's
on-scene coordinator contacted the constituent and arranged for
permanent repairs to the well, which were completed on April 28, 2009.

For Five-Year Reviews  signed since 2006 for EPA Superfund sites,
84 percent of the review recommendations were overdue as of April 28,
2009. Superfund Five-Year Reviews represent a required process for
examining the cleanup remedies at Superfund sites to determine whether
remedies adequately protect human health and the environment.

The OIG is testing long-term monitoring results at Superfund sites that
EPA has deleted from the National Priorities List. During fiscal year
2010, we conducted four such reviews. We found that Pennsylvania did
not collect ground water samples for a site in Bruin, Pennsylvania, from
2001 to 2007. We found that more  sampling and EPA oversight are
needed at a site near Dover, Delaware. Our independent ground water
sampling results for sites in Abbeville, Louisiana, and near Janesville,
Wisconsin, were generally consistent with EPA's historical results.

Our criminal investigative work resulted in 2 additional sentencings, as
well as additional fines and restitution, in connection with a bid rigging
case at the Federal Creosote Superfund site in Manville, New Jersey. To
date, eight individuals and three companies have pled guilty as part of this
investigation, and fines and restitution totaling more than $2.7 million
have been ordered.

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We recognize the importance of Superfund activities to the health of our
nation and the quality of our environment. We will continue to address
Superfund program management and funding to help Congress and EPA
protect against potential adverse impacts resulting from Superfund sites.
                                  Arthur A. Elkins, Jr.
                                  Inspector General

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      EPA Office of Inspector General Annual Superfund Report to Congress for Fiscal Year 2010


	Table of Contents	

 Hazardous Substance Superfund Trust Fund	   1
         EPA Earns Unqualified Opinion on Financial Statements	    1
         EPA Should Improve Evaluation of Contractor Performance	    2
         EPA Can Better Prepare and Use Independent Government Cost Estimates  	    2
         EPA Should Continue Reducing Federal Advances and Special Accounts	    3
         Improvement Needed in Recording and Reporting Fines, Penalties	    3

 Remedial Action Decisionmaking	   4
         EPA Should Improve Oversight of Federal Superfund Site Reviews	    4
         EPA Provides Limited Assurance on Contamination at North Carolina Site	    4
         EPA Not Sufficiently Notified by Response Center About Leaking Well	    5
         Lack of Final EPA Guidance on Vapor Intrusion Impedes Efforts	    6
         Long-Term Monitoring Results Tested at Four Sites	    6

 Response Claims	   9
         Reimbursement Claims for Cleanup at Superfund Sites Reviewed	    9

 Performance Reviews	  10
         Research and Development Performance Measures Need Improvement	   10
         Region 6 Should Improve Oversight Practices	   10

 Investigative Activity	  12
         Sentencings Continue in Bid Rigging Case at New Jersey Site	   12

 OIG Superfund Financial Statements	   13
 Listing of Fiscal Year 2010 Superfund Reports	   14

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        EPA Office of Inspector General Annual Superfund Report to Congress for Fiscal Year 2010
         Hazardous Substance Superfund  Trust Fund
The Government Management and Reform Act requires federal agencies to prepare annual audited
financial statements. The act was passed to help improve agencies' financial management practices,
systems, and controls so that timely, reliable information is available to manage federal programs.

One of the major entities included in the U.S. Environmental Protection Agency's (EPA's) financial
statements is the Hazardous Substance Superfund Trust Fund. Our audit of EPA financial statements also
meets our Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA)
requirement to annually audit the Superfund Trust Fund. EPA presented the financial statements for fiscal
year 2010 in a consolidated format and did not include a separate presentation on the Superfund Trust
Fund.

The summary below of our fiscal year 2010 financial statement audit highlights areas that pertain to
the Hazardous Substance Superfund Trust Fund. The financial statement audit details are followed by
summaries of several other reviews we conducted that note ways EPA can improve its management of
Superfund resources.

              EPA Earns Unqualified Opinion on  Financial Statements

              We rendered an unqualified opinion on EPA's Consolidated Financial Statements for
              fiscal years 2010 and 2009, meaning that they were fairly presented and free of material
              misstatement. However, we noted four significant deficiencies, including one specifically
              involving Superfund.

              Although the Cincinnati Finance Center worked with the regions in fiscal year 2010 to
              improve the accuracy of the Superfund state contract unearned revenue accrual, further
              improvements are needed.  The Cincinnati  Finance Center and the regions did not
              thoroughly review the Superfund state contract spreadsheets and detect data errors that
              we found during our test work. The Chief  Financial Officers Act requires that the
              integrated agency accounting and financial management system include complete and
              reliable information. By not performing a thorough review, EPA misstated the unearned
              revenue accrual in the fiscal year 2010 financial statements.

              Regarding the other three significant deficiencies, EPA needs to assess collectability of
              federal receivables and record allowances  for doubtful accounts as needed, improve its
              controls for headquarters personal property, and properly close the Fund Balance with
              Treasury when cancelling treasury symbols. Further, we noted one noncompliance issue
              involving EPA's need to continue efforts to reconcile intragovernmental transactions.

              In a memorandum from the Chief Financial Officer received on November 9, 2010, the
              Agency generally concurred with the issues raised and indicated it will take corrective
              actions. The Agency did not concur with two of our draft report recommendations, and
              we modified those recommendations to reflect information provided.

              We issued our report (11-1-0015) on November 15, 2010.

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EPA Office of Inspector General Annual Superfund Report to Congress for Fiscal Year 2010

       EPA Should Improve Evaluation of Contractor Performance

       Because EPA did not complete contractor performance evaluations in a timely manner
       and with complete information, the Agency risked providing funds to contractors with a
       history of cost control and performance issues.

       In July 2009, EPA decided to obligate approximately $211 million in Recovery Act funds
       to Superfund contractors. Contracting officers are required to complete and document
       performance evaluations for these contractors within 95 business days after each
       12 months of contract performance.

       EPA had not completed in a timely manner 83 percent of the required performance
       evaluations for contractors  awarded Recovery Act funds. On average, EPA completed the
       evaluations  109 business days late, generally because there was no system to monitor
       evaluation timeliness. Further, contracting officers did not consider all available sources
       of information when preparing the performance evaluations. EPA awarded $109 million
       in Recovery Act funds to contractors  with cost control and performance issues. In one
       instance, the contractor's past performance evaluation information was not available to
       EPA when it awarded a new Recovery Act contract totaling $5.4 million.

       We recommended that EPA develop a system to monitor and verify the timeliness of
       performance evaluations, revise quality assurance plan requirements, maintain reports in an
       electronic system that contracting officers can access, and require contracting officers to
       consider annual performance evaluation results. EPA agreed with our recommendations.

       We issued our report (10-R-0113) on April 26, 2010.

       EPA Can  Better Prepare and  Use Independent Government Cost
       Estimates

       EPA limits its  ability to negotiate a fair and reasonable price for Superfund contracts
       when it does not have a well-supported independent government cost estimate. An
       independent government cost estimate is a detailed estimate of what a reasonable person
       should pay to obtain the best value for a product or service. Such estimates are compared
       to the contractor's proposal to help determine price reasonableness.

       EPA did not sufficiently document information in its Superfund independent government
       cost estimates  for 30 of the 42 cases reviewed. Additionally, in 9 of the 42 cases, EPA did
       not update the  estimates when significant changes occurred. In 8 of the 42 cases, EPA
       program staff accepted the  contractor's estimate without evaluating why it differed from
       the independent government cost estimate. In some cases, EPA did not prepare the
       required estimate for actions with a potential value in excess of the Federal Acquisition
       Regulation threshold for simplified acquisitions of $100,000.

       We recommended that EPA place greater emphasis on independent government cost
       estimates through training and tools. EPA should prepare independent government cost
       estimates for all contract actions  expected to exceed the simplified acquisition threshold
       and discontinue the practice of relying only on the contractors' estimates. EPA agreed
       with all our recommendations and provided a corrective action plan.

       We issued our report (10-P-0065) on  February 16, 2010.

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EPA Office of Inspector General Annual Superfund Report to Congress for Fiscal Year 2010

       EPA Should Continue Reducing Federal Advances and Special
       Accounts

       We found three Superfund federal special accounts that included incorrectly recorded
       receipts and/or expenditures totaling about $2.5 million.

       Federal advance interagency agreements and Superfund federal special accounts occur
       between EPA and its federal trading partners. EPA issued Superfund Special Account
       Guidance on July 16, 2002. However, that guidance does not address spending federal
       versus nonfederal special account funds. Without clear guidance, programs expended
       nonfederal funds before federal funds, resulting in amounts advanced by other federal
       agencies remaining outstanding after the project was completed and some special account
       receipts and/or expenditures remaining misclassified.

       During our audit, EPA corrected $2.0 million of the $2.5 million in incorrectly recorded
       federal special accounts. We recommended that EPA record the remaining $579,126 in
       special account funds in the correct fund, and verify that special account receipts and
       expenditures are recorded in the proper fund code. The Agency concurred with our
       findings and recommendations.

       We issued our report (10-P-0093) on March 31, 2010.

       Improvement Needed in Recording and Reporting Fines, Penalties

       EPA did not consistently record fines and penalty billings in a timely manner and did not
       report penalty information with complete accuracy and transparency. Assessing penalties
       as part of an enforcement action deters noncompliance. EPA's Cincinnati Finance Center
       records and tracks the billing and collection of fines and penalties.

       Regional and program office personnel did not forward copies of source  documents to the
       Cincinnati Finance Center in a timely manner, thus delaying the recording of accounts
       receivable. EPA did not record a receivable as required for two disputed  stipulated penalties
       totaling $2,839,500. EPA generally took appropriate action to collect fines and penalties.
       However, EPA did not monitor the collections on a $298,851 Superfund receivable as
       required. Although EPA tracked the assessment, billing, and collection of fines and
       penalties, it used the assessments, and not the collections, as a measure of the enforcement
       program's impact. The Agency's data system contained 7 errors totaling $139,242 in the
       penalty assessment amounts out of 156 billings reviewed related to 117 assessments.

       We recommended that EPA ensure the timely recording of fines and penalty billings,
       monitor delinquent debt, ensure greater data system accuracy, develop a  policy for recording
       stipulated penalties, and disclose fines and penalties collected as well as  assessments when
       reporting enforcement action results. EPA agreed with all our recommendations.

       We issued our report (10-P-0077) on March 9, 2010.

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        EPA Office of Inspector General Annual Superfund Report to Congress for Fiscal Year 2010
                  Remedial Action Decisionmaking
We performed in-depth reviews of the reliability of site-specific analytical data for sound site remediation
decisions. Through these and other actions, we are working to ensure that EPA decisions on site
remediation are based on data of known quality. During 2010, we found ways in which EPA could
improve remedial action decisionmaking.

              EPA Should Improve Oversight of Federal Superfund Site Reviews

              EPA does not have effective management controls to monitor the completion of
              Five-Year Review recommendations at federal government Superfund sites. Prior studies
              identified weaknesses in EPA's Superfund Five-Year Review—a required process that
              examines the cleanup remedies at Superfund sites to determine whether remedies
              adequately protect human health and the environment. For Five-Year Reviews signed
              since 2006, 84 percent of review recommendations were overdue as of April 28, 2009.

              EPA regional staff do not consistently follow Superfund review process guidance and
              policies for updating the status of review issues and recommendations in the
              Comprehensive Environmental Response, Compensation, and Liability Information
              System. In addition, discrepancies in the presentation of issues and recommendations
              exist between the reviews and the information system, some data in the information
              system are logically inconsistent, and recommendations from prior reviews are not
              always closed out. Finally, federal facilities are responsible for their own reviews, and
              EPA's management of the concurrence process has resulted in some reviews being
              conducted more than 5 years apart and some  issues not being addressed.

              We recommended that EPA implement improved management controls to monitor and
              ensure timely submission of federal facility reviews, improve the management of the
              concurrence process, clarify and describe enforcement options, and improve data quality.
              EPA agreed with all recommendations and proposed actions to address them.

              We issued our report (10-P-0133) on June 2, 2010.

              EPA Provides Limited Assurance on Contamination at North  Carolina
              Site

              The water and air quality sampling EPA conducted at the Mills Gap hazardous waste site
              near Asheville, North Carolina, has provided limited assurance of the extent of water and
              air contamination and risk at the site. The site has been in North Carolina's hazardous
              waste cleanup program since  1993. EPA Region 4 has carried out emergency response
              actions at the site since  1999. These actions included providing an alternative drinking
              water source for residents with unsafe levels  of the chemical trichloroethylene, or TCE,
              in their drinking water.

              In the records the OIG reviewed, Region 4 adhered to accepted standards and practices in
              conducting its drinking water sampling in 2008-2009 and air sampling in 2007-2008.
              However, the limited scope of Region 4's past sampling activities and oversight kept the
              region from detecting ground water contamination in drinking water wells, and an
              ineffective response action has not addressed the potential air quality risk that remains.
              Also, Region 4's letters to affected residents on sampling results contained jargon and
              technical language and did not clearly communicate safety issues. Further, Region 4's
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EPA Office of Inspector General Annual Superfund Report to Congress for Fiscal Year 2010

       community involvement plan did not reflect all site activities and did not include a
       communication strategy, and Region 4 staff have not always documented conversations
       with residents or site visits.

       We recommended that Region 4 develop a plan for site transition to the state, clarify
       resident communications, update the community involvement plan, and improve
       recordkeeping. Region 4 generally agreed with five of our six recommendations and
       developed an acceptable corrective action plan for one recommendation that required
       further review in response to site events. The acting Regional Administrator said the
       region "will do  everything within our authority to ensure the safety of the residents in the
       Mills Gap area." In September 2010, Region 4 announced its plans to propose that the
       site be placed on the National Priorities List.

       We issued our report (10-P-0130) on May  17, 2010.

       EPA  Not Sufficiently Notified by Response Center About Leaking Well

       A U.S. Representative requested that we investigate the events surrounding a response to
       an April 25, 2009, telephone report of a leaking well in Skyland, North Carolina. The
       National Response Center, operated by the U.S.  Coast Guard, U.S. Department of
       Homeland Security, is the sole national point of contact for reporting such discharges.
       During nonbusiness hours, the EPA emergency hotline is programmed to forward all
       incoming calls to the National Response Center.

       We found that the National Response Center did not provide EPA with calls or voicemail
       messages from a North Carolina constituent regarding a leaking well. When the Agency
       was informed of the leak, EPA's on-scene coordinator contacted the constituent and
       arranged for permanent repairs to the well, which were completed April 28, 2009.

       We found that the National Response Center received voicemails about the leaking well
       from two  other callers on April 25, 2009, but did not provide any response to the
       voicemails. The center's operations officer told us the center did not listen to the
       voicemails until September 2009. When the voicemails were discovered, center staff took
       no actions to inform EPA of the calls. Prior to April 25, 2009, we determined that
       12 voicemails were left with the  National Response Center dating back to 2006. The
       National Response Center operations officer informed us the center did not listen to the
       voicemails until September 2009. We made this information available to an EPA official
       and that official said there would be followup with the center. We found inconsistencies
       in the statements of the National Response Center and its telephone contractors regarding
       who was aware of voicemail problems and when.

       We presented our findings to the U.S. Department of Homeland Security, Office of
       Inspector General, so that it may determine corrective actions taken and still needed.

       We issued our report (10-P-0027) on November 10, 2009.

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EPA Office of Inspector General Annual Superfund Report to Congress for Fiscal Year 2010

       Lack of Final EPA Guidance on Vapor Intrusion Impedes Efforts

       EPA's efforts to protect human health at sites where vapor intrusion risks may occur have
       been impeded by the lack of final Agency guidance. Vapor intrusion is the migration of
       volatile chemicals from the subsurface into overlying buildings. EPA has acknowledged
       that current and former contaminated sites could have extensive vapor intrusion issues
       and pose a significant risk to the public.

       EPA issued draft guidance in 2002. EPA's draft guidance has limited purpose and scope,
       contains outdated toxicity values, does not address mitigating vapor intrusion risks or
       monitoring the effectiveness of mitigation efforts, does not clearly recommend a
       multiple-line s-of-evidence approach in evaluating and making decisions about vapor
       intrusion risks, and is not recommended for assessing vapor intrusion risks associated
       with underground storage tanks.

       EPA has not finalized its 2002 draft guidance because 2007 guidance from the Interstate
       Technology Regulatory Council addressed many of the issues that EPA's finalized
       guidance would have addressed. In addition, the Agency said that issuing final guidance
       is problematic because the associated science and technology is evolving and lengthy
       administrative review requirements were a barrier to timely guidance. Some of these
       administrative requirements have been rescinded. The Agency is developing a roadmap
       of technical documents to update its draft guidance.

       We recommended that EPA issue final guidance to establish current Agency policy on
       the evaluation and mitigation of vapor intrusion risks, and finalize toxicity values for
       trichloroethylene and perchloroethylene. The guidance should incorporate information on
       how it applies to Superfund Five-Year Reviews. The Agency agreed and provided
       milestones.

       We issued our report (10-P-0042) on December 14, 2009.

       Long-Term Monitoring Results Tested at Four Sites

       The OIG is testing long-term monitoring results at Superfund sites that EPA has deleted
       from the National Priorities List. During fiscal year 2010, we issued reports on four such
       reviews. They are summarized below.

              Bruin Lagoon Superfund Site, Bruin,  Pennsylvania

              We found that Pennsylvania did not collect ground water samples from the Bruin
              Lagoon Superfund site in Bruin, Pennsylvania, for 6 years, from 2001 to 2007.
              EPA Region 3 decided not to require the state to conduct the sampling.

              The Bruin Lagoon site was added to the Superfund National Priorities List in
              1983 and was deleted in  1997. EPA Region 3 managers told the OIG that they
              made a deliberate, but undocumented, decision to not use oversight authority to
              require the state to conduct ground water sampling at the site. In June 2007,
              Pennsylvania resumed ground water sampling at the site. The region's 2009
              Five-Year Review indicated that the site was protective of human health and the
              environment. However, gaps in long-term monitoring may result in a failure to
              detect conditions that show a cleanup remedy is not protecting human health and
              the environment. We also noted that transcription errors in data were found in the
              region's 2004 Five-Year Review that were carried over into the most recent 2009

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EPA Office of Inspector General Annual Superfund Report to Congress for Fiscal Year 2010

              Five-Year Review, due to a lack of quality assurance procedures to check
              summary data generated from laboratory reports.

              We recommended that EPA Region 3 improve its oversight, acknowledge and
              correct data errors in Five-Year Reviews, and ensure accuracy of data used in site
              protectiveness decisionmaking. Region 3 agreed with the recommendations and
              proposed acceptable corrective actions.

              We issued our report (10-P-0217) on September 8, 2010.

              PAB Oil and Chemical Services, Inc., Superfund Site,
              Abbeville, Louisiana

              Our independent ground water sampling results from the PAB Oil and Chemical
              Services, Inc., Superfund site in Abbeville, Louisiana, were consistent with
              Region 6's valid historical results. Region 6 accepted two types of invalid ground
              water data at the site and included those invalid data in its analyses.

              EPA placed the PAB Oil site on the Superfund National Priorities List in 1989
              and deleted it in 2000. For two wells, data were collected on stagnant water at the
              bottom of the wells, below screen openings where the water enters the wells.
              Consequently, data on both water quality and water levels were collected
              contrary to accepted procedures and were invalid. Region 6 said it was aware of
              the declined water level condition, but noted it had data from other wells that
              were sufficient to determine the direction of ground water flow and that the
              remedy was protective of human health and the environment. We agree that the
              invalid data did not have adverse implications for the region's protection decision
              because ground water  flows past these two wells before flowing under the area
              where contaminated soils and wastes were capped. However, should ground
              water conditions change, the invalid data could impede the region's ability to
              determine whether the site's cleanup remedy is still protective and whether the
              network of ground water monitoring wells remains effective.

              We recommended that EPA Region 6 improve its oversight by amending the
              site's Five-Year Review to identify invalid data and modifying the long-term
              monitoring plan. Region 6 committed to completing actions that would meet the
              intent of both recommendations.

              We issued our report (10-P-0229) on September 21, 2010.

              Wildcat Landfill Superfund Site Near Dover, Delaware

              Our inspection of the Wildcat Landfill Superfund site near Dover, Delaware,
              found that more sampling and EPA oversight are needed to ensure the site
              remains safe for humans and the environment. The Wildcat Landfill site was
              contaminated by disposal of paint sludge and municipal, industrial, and latex
              waste. In 2005, the site was sold to Kent County, Delaware, which plans to reuse
              the site for public recreation purposes.

              Wildcat Landfill was added to the Superfund National Priorities List in 1983 and
              deleted from the list in 2003. Our independent sampling results were generally
              consistent with Region 3's historical results. However, surface waters at the site
              have a sheen that resembles petroleum. The cleanup remedy does not address
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EPA Office of Inspector General Annual Superfund Report to Congress for Fiscal Year 2010

              petroleum contamination. Region 3 had not tested for petroleum but agreed to do
              so in September 2009. In December 2009, the region reported that it had detected
              petroleum at levels below public health standards and it will continue to monitor
              the site's petroleum levels.

              The site has not been cleaned up to standards that allow for unrestricted public
              access. However, Kent County plans to create a green way and construct a bike
              path on the landfill. Also, a local small business owner who purchased an acre of
              the site has inquired about building a storage facility. The region is aware of the
              county's plans and agreed to formally document discussions with the site owner
              and review reuse plans.

              We recommended that EPA Region 3 modify its sampling and analysis approach
              to ensure proper testing, address contamination that exceeds standards,  and
              improve oversight of site reuse plans. Region 3 agreed with our
              recommendations  and has initiated or completed some actions.

              We issued our report (10-P-0055) on January 26, 2010.

              Wheeler Pit Superfund Site Near Janesville, Wisconsin

              With minimal exceptions, our independent sampling results at the Wheeler Pit
              Superfund site near Janesville, Wisconsin, were consistent with the sampling
              results that EPA Region 5 has obtained historically.

              The Wheeler Pit site was added to the National Priorities List in 1984 and was
              deleted in 2004. In May 2008, the OIG obtained site ground water samples and a
              sample from a nearby residential well and conducted a site inspection. Among
              135 contaminants, OIG results for 8 were different from the region's results for
              some wells, but none of the differences had adverse implications for site
              protectiveness. The site was properly maintained and secured. We found excess
              levels of di(2-ethylhexyl) phthalate, or DEHP, in one residential well, but it was
              unclear whether the excess levels had implications for site protectiveness. The
              OIG notified the resident in coordination with Region 5.

              We recommended that EPA Region 5 conduct additional sampling on the
              residential well. Region 5 concurred with our findings and recommendation and
              proposed an  acceptable corrective action.

              We issued our report (10-P-0218) on September 8, 2010.

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        EPA Office of Inspector General Annual Superfund Report to Congress for Fiscal Year 2010
                               Response Claims
CERCLA, as amended by the Superfund Amendments and Reauthorization Act of 1986, authorizes EPA
to pay any claim for response costs as a result of carrying out the National Contingency Plan. Potentially
responsible parties, who often make these claims, are required to enter into a preauthorized decision
document with EPA to cover work for which some costs will be reimbursed. The document specifies the
work to be performed, the portion of the cost EPA will reimburse, and the procedures through which the
potentially responsible parties can make claims for reimbursement. While we do not audit response claims,
we review claims by following the instructions in EPA's claims guidance for the claims adjuster. During
fiscal year 2010, we completed several such reviews, as discussed below.

              Reimbursement Claims  for Cleanup at Superfund Sites Reviewed

              We reviewed several reimbursement funding claims during the reporting period. We
              performed these reviews solely to assist the EPA Office of Solid Waste and Emergency
              Response in evaluating the claimants' mixed funding claims. We found the following:

                  •   We reviewed a reimbursement mixed funding claim for $3,280,027 submitted by
                     the responsible parties for a Superfund site in Duval County, Florida. Our review
                     noted no exceptions to the claimed amount. We recommended that EPA accept
                     the claim and reimburse the claimant $3,280,027 of the total eligible costs  of
                     $7,273,989.

                  •   We reviewed a reimbursement mixed funding claim for $916,787 submitted by
                     the responsible parties for a Superfund site in New Castle, Delaware. Our review
                     noted that the total claimed amount exceeded the maximum amount the claimant
                     could seek for reimbursement by $10,191. We recommended that EPA accept the
                     claim and reimburse the claimant for $906,596 of the total eligible costs of
                     $2,291,967.

                  •   We reviewed a reimbursement mixed funding claim for $831,256 submitted by
                     the responsible parties for a Superfund site in Cape Girardeau, Missouri. Our
                     review noted no exceptions to the claimed amount. We recommended that EPA
                     accept the claim and reimburse the claimant $831,256 of the total eligible costs
                     of $4,156,280.

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        EPA Office of Inspector General Annual Superfund Report to Congress for Fiscal Year 2010
                           Performance  Reviews
In addition to the reviews required by CERCLA and the Superfund Amendments and Reauthorization Act,
we conduct other reviews related to Superfund issues. Following is a summary of several such reviews
completed during fiscal year 2010.
              Research and Development Performance Measures Need Improvement

              The Land Research Program provides the science and technology to help its clients
              preserve the nation's land, restore contaminated properties, and protect public health
              from exposure to environmental contaminants. Because no single measure can adequately
              capture all elements of research performance, the program has employed a variety of
              methods to assess performance, including the Office of Management and Budget's
              Program Assessment Rating Tool measures, client feedback, and peer review by the
              Board of Scientific Counselors.

              We found that improvements were needed in all three areas to better enable the Office of
              Research and Development to assess the Land Research Program's effectiveness. For
              example, the program did not have measures that assessed progress toward the short-term
              outcomes in its multiyear plan. Additionally, citation analysis Program Assessment
              Rating Tool measures for the program were not meaningful to program managers and
              were not linked to program goals and objectives. Moreover, as implemented, EPA's
              survey of program clients was not reliable because EPA did not identify the universe of
              clients, conduct a representative sample, or obtain a sufficient number of responses.
              Further, the program lacked some key measures and data that would aid the Board of
              Scientific Counselors in conducting its peer reviews of the program. Collectively, the
              Land Research Program's performance measures have not provided it with the data to
              assess progress toward goals, identify areas for improvement, or track the short-term
              outcomes of its research.

              We recommended that EPA develop measures linked to the short-term outcomes in the
              Land Research Program's multiyear plan, augment the program's citation analysis with
              more meaningful measures, develop a reliable client survey or an alternative, provide
              appropriate performance measurement data to the Board of Scientific Counselors prior to
              full program reviews, and revise its long-term goal rating guidance to that board. EPA
              generally agreed with our recommendations and is taking  action to implement most of
              them. For some recommendations, EPA is awaiting additional guidance from the Office
              of Management and Budget.

              We issued our report (10-P-0176) on August 4, 2010.

              Region 6 Should Improve Oversight Practices

              Region 6's documentation of its oversight was not sufficient to determine whether
              allegations that the New Mexico Environment Department mismanaged the Sandia
              National Laboratory's Mixed Waste Landfill monitoring wells had merit or whether New
              Mexico's well monitoring actions were technically sound. Allegations of mismanagement
              came from a Hotline complaint from Citizen Action New  Mexico. The Resource
              Conservation and Recovery Act requires EPA Region 6 to provide oversight to delegated
                                            10

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EPA Office of Inspector General Annual Superfund Report to Congress for Fiscal Year 2010

       programs. EPA's Public Involvement Policy encourages EPA staff and managers to
       ensure that decisionmaking processes are open and accessible.

       Region 6 staff took inappropriate steps to keep the details of the landfill's monitoring
       wells assessment from the public. The region decided not to provide documentation or
       sometimes not to document their concerns about the landfill's monitoring wells. The
       region provided a letter to the citizens' group that did not note the specific details of the
       assessment. The region's actions are a violation of EPA policies on public involvement
       and records management.

       We recommended that the Region 6 Administrator comply with EPA's national security,
       public involvement, and records management policies. We also recommended that the
       Regional Administrator evaluate the extent to which the region has not recorded
       oversight information, or misclassified information, to determine the action necessary to
       remedy the situation. Region 6 disagreed with the report's conclusion and
       recommendations, stating that information was not withheld from the public, and
       requested that resolution be elevated in accordance with EPA's audit management
       process.

       In July 2009, the Deputy Administrator asked the Inspector General to consider whether
       an Office of General Counsel opinion he provided would influence the OIG's conclusions
       that Region 6 improperly classified information and withheld documents under the
       Freedom of Information Act. After reviewing the legal opinion and conducting additional
       legal research, OIG modified its conclusion and found there was no violation of EPA
       policies or guidance for marking national security information. Moreover, the OIG also
       accepted that the document in question was not withheld by the Agency under the
       Freedom of Information Act  on the basis of improper classification. The report findings
       and recommendations that remain in dispute are in the report resolution process.

       We issued our report (10-P-0100) on April 14,  2010.
                                      11

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        EPA Office of Inspector General Annual Superfund Report to Congress for Fiscal Year 2010
                             Investigative Activity
The OIG Office of Investigations continued to focus its investigative resources on allegations of fraud,
waste, and abuse in high-risk and high-dollar EPA programs and administrative areas, including the
Superfund program. High priority was also given to environmental programs for which the action under
investigation had the potential to seriously undermine the integrity of the Agency and/or the public trust
in the Agency's ability to carry out its mission to protect public health and safeguard the environment.

Investigative efforts covered all stages of the Superfund program, including efforts to detect and
investigate fraud in EPA-contracted laboratories, focusing on erroneous environmental testing data and
results that could undermine the bases for EPA decisionmaking, regulatory compliance, and enforcement
actions. Many of these laboratories conduct analyses and produce data that is used to make decisions
concerning Superfund sites. We also continued major efforts in uncovering fraudulent activities in the
award,  performance, and payment of funds under contracts, grants, and other assistance agreements. EPA
programs, including Superfund, are dependent on contractors and assistance agreement recipients to
perform a significant portion of the work related to EPA's mission. An instance of Superfund
investigative activities with results in fiscal year 2010 is described below. During fiscal year 2010, our
Superfund investigative efforts resulted in:
       •   2 convictions and subsequent sentencings
       •   9 administrative actions
       •   $625,891 in cost avoidance
       •   $123,350 in fines and restitution

               Sentencings Continue in Bid Rigging Case at New Jersey Site

               On October 28, 2009, Frederick Landgraber, of Bridgewater, New Jersey, was sentenced
               in U.S.  District Court of New Jersey to 5 months in prison to be followed by 5 months of
               home detention. He was also ordered to pay a $5,000 fine and $35,000 in restitution to
               EPA. Landgraber is president and co-owner of a Martinsville,  New Jersey, landscaping
               company.

               Landgraber previously pled guilty to conspiring to defraud EPA at the Federal Creosote
               Superfund Site, located in Manville, New Jersey. As part of the conspiracy, Landgraber
               provided more than $30,000 in kickbacks to an employee of a prime contractor in
               exchange for the employee steering landscaping subcontracts to Landgraber's company.
               Landgraber and his co-conspirator subverted the competitive bidding process by
               submitting intentionally high cover bids on behalf of fictitious companies. Landgraber's
               company received approximately $1.5 million in subcontracts at Federal Creosote. On
               February 23, 2010, James E. Haas, Jr., a former representative of a New Jersey
               subcontractor, was sentenced to serve 33 months in jail to be followed by 3 years of
               probation. He was also ordered to pay a $30,000 fine and $53,050 in restitution to EPA.
               Haas previously pled guilty to charges of fraud and conspiracy to provide kickbacks. Haas
               admitted to paying kickbacks to former employees of a prime contractor in exchange for
               the award of a subcontract to the company he represented. He  also admitted to inflating bid
               prices for the subcontracts to include the amount of kickbacks paid to his co-conspirators.

               To date, eight individuals and three companies have pled guilty as part of this
               investigation. Fines and restitution totaling more than $2.7 million have been ordered.

               This case is being conducted with the Internal Revenue Service Criminal Investigation
               Division. (Case Cost: $199,793)
                                              12

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        EPA Office of Inspector General Annual Superfund Report to Congress for Fiscal Year 2010
               OIG Superfund  Financial Statements
           Analysis of OIG's Fiscal Year 2010 Funds Available and Usage
 Superfund
   budget
   object
   class
   PC&B
   Travel
  Expenses
  Contracts
   WCF
   Grants
 FY 2009
 carryover
available in
 FY2010
  $462,244
   387,706
    61,356
   288,400
        0
        0
 FY 2009
carryover
 used in
 FY2010
 $451,106
  377,617
   60,591
  287,000
       0
       0
  FY
 2009
lapsed
 funds
$11,138
 10,089
   765
  1,400
     0
     0
 FY2010
  appro-
 priation
$7,677,000
  417,000
  187,900
 1,141,400
  532,000
   19.700
 FY2010
  funds
  used
$7,085,709
   91,958
  108,936
  360,574
  532,000
       0
 FY2010
carryover
to FY 2011
 $591,291
  325,042
   78,964
  780,826

   19.700
Total Cost
of FY 2010
operations
$7,536,815
   469,575
   169,527
   647,574
   532,000
        0
%of FY2010
appropriation
    98%
    113
    90
    57
    100
     0
   Total SF   $1,199,706  $1,176,314  $23,392  $9,975,000  $8,179,177  $1,795,823   $9,355,491
Source: EPA Integrated Financial Management System.
                                                                              94%
FY 2010 OIG Superfund FTE Usage
FY 2010 Available       63.8
FY 201 OFTEs Used      52.3
%ofFTEsUsed         82.0
FTE
FY
PC&B
SF
WCF
  Full-time equivalent
  Fiscal year
  Personal compensation and benefits
  Superfund
  Working Capital Fund
                                            13

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      EPA Office of Inspector General Annual Superfund Report to Congress for Fiscal Year 2010
      Listing of Fiscal  Year 2010 Superfund Reports
Report No.
Description
Date
10-N-0019
10-P-0027
10-P-0042
10-P-0055
10-P-0065
10-4-0070
10-P-0077
10-P-0093
10-P-0100
10-R-0113
10-P-0130
10-P-0133
10-4-0173
10-P-0176
10-4-0202
10-P-0217
10-P-0218
10-P-0229
Rulemaking Process for Coal Combustion Waste Disposal
EPA Not Sufficiently Notified by Response Center About Leaking Well
Lack of Final Guidance on Vapor Intrusion Impedes Efforts
Changes in Conditions at Wildcat Landfill Superfund Site in Delaware
EPA Can Better Prepare and Use Independent Government Cost Estimates
Army Creek Landfill CERCLA Claim No 3, New Castle DE
Improvement Needed in Recording and Reporting Fines, Penalties
EPA Should Continue Reducing Federal Advances and Special Accounts
Region 6 Should Improve Oversight Practices
EPA Should Improve Evaluation of Contractor Performance
Contamination and Risk at a North Carolina Hazardous Waste Site
EPA Should Improve Its Oversight of Federal Agency Superfund Reviews
Missouri Electric Final Mixed Funding Claim, Cape Girardeau, Missouri
Research and Development Performance Measures Need Improvement
CERCLA Claim White House Oil Pits Superfund Site 3, Duval County, Florida
Long-Term Monitoring at Bruin Lagoon Superfund Site in Pennsylvania
Ground Water Sampling at Wheeler Pit Superfund Site in Wisconsin
Long-Term Monitoring at PAB Oil Superfund Site in Louisiana
02-NOV-09
10-NOV-09
14-DEC-09
26-JAN-10
16-FEB-10
24-FEB-10
09-MAR-10
31-MAR-10
14-APR-10
26-APR-10
17-MAY-10
02-JUN-10
26-JUL-10
04-AUG-10
30-AUG-10
08-SEP-10
08-SEP-10
21-SEP-10
11-1-0015*
Audit of EPA's Fiscal 2010 and 2009 Consolidated Financial Statements
15-NOV-10
* Report issued in fiscal year 2011.
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Report fraud, waste or abuse

e-mail: OIG_Hotline@epa.gov
write: EPA Inspector General Hotline
   1200 Pennsylvania Avenue NW
   Mailcode 8431P (Room N-4330)
   Washington DC 20460
fax: 703-347-8330 • phone: 1-888-546-8740
www.epa.gov/oig/hotline.htm
It's your money
It's your environment

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