U.S. ENVIRONMENTAL PROTECTION AGENCY
         OFFICE OF INSPECTOR GENERAL
                           Catalyst for Improving the Environment
Evaluation Report
       Office of Research and Development
       Needs to Improve Its Method of
       Measuring Administrative Savings

       Report No. 11 -P-0333
       July 14, 2011

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Report Contributors:                         John Bishop
                                            Dan Howard
                                            Tiffme Johnson-Davis
                                            Geoff Pierce
                                            Rick Beusse
Abbreviations

AEP         Administrative Efficiencies Project
EPA         U.S. Environmental Protection Agency
FTE         Full-time equivalents
FY          Fiscal year
ITIP         Information Technology Improvement Project
OIG         Office of Inspector General
OMB        Office of Management and Budget
OMIS        Office of Research and Development Management Information System
OPM        Office of Personnel Management
ORD        Office of Research and Development
SAB         Science Advisory Board
SEE         Senior Environmental Employees
   Hotline
   To report fraud, waste, or abuse, contact us through one of the following methods:
   e-mail:    OIG Hotline@epa.gov                 write:   EPA Inspector General Hotline
   phone:    1-888-546-8740                               1200 Pennsylvania Avenue NW
   fax:       703-347-8330                                Mailcode 8431P (Room N-4330)
   online:    http://www.epa.gov/oig/hotline.htm                Washington, DC 20460

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                  U.S. Environmental Protection Agency
                  Office of Inspector General

                  At   a  Glance
                                                                                      11-P-0333
                                                                                    July 14, 2011
                                                               Catalyst for Improving the Environment
w
hy We Did This Review
We conducted this review to
determine whether the Office
of Research and Development
(ORD) manages its indirect
and overhead costs
appropriately to maximize
available funding for research
and development activities.

Background

The goals of ORD's
Administrative Efficiencies
Project (AEP) and
the Information Technology
Improvement Project (ITIP),
which are two separate
initiatives, include reducing
costs by improving efficiency
and effectiveness. In a 2006
draft report, ORD estimated
that the AEP would save up to
$13 million in administrative
staffing costs annually when
fully  implemented in 2012,
and that the ITIP saved
$2 million in 2007.

For further information,
contact our Office of
Congressional, Public Affairs
and Management at
(202)566-2391.

The full report is at:
www.epa.qov/oiq/reports/2011/
20110714-11-P-0333.pdf
Office of Research and Development
Needs to Improve  Its Method of Measuring
Administrative Savings
                             What We Found
                            ORD's efforts to reduce its administrative costs are noteworthy, but ORD needs to
                            improve its measurement mechanism for assessing the effectiveness of its
                            initiatives to reduce administrative costs. ORD used a detailed methodology for
                            the two surveys it conducted during 2005-2010, which provided a manager's
                            perspective of the amount of time staff spent on administrative duties. However,
                            we identified some concerns with ORD's mechanism for assessing its initiatives.
                            Only two surveys have been completed in 5 years, and these surveys only obtained
                            the manager's perspective on administrative costs and did not obtain data directly
                            from individual employees, including staff whose time was spent on
                            administrative activities. Also, the surveys only considered a select number of
                            ORD staff rather than all ORD staff. Further, ORD used more detailed definitions
                            for administrative functions for the second of the two surveys, which may have
                            impacted the comparability of results between the two surveys.

                            More frequent collection of data and additional data collected directly from staff
                            related to what they are working on would better measure the effectiveness of
                            ORD's efforts to reduce costs. Also, by reducing the time elapsed between
                            surveys, ORD could identify and address issues that may impact ORD in meeting
                            its goal of reducing administrative costs and, in turn, maximize available funding
                            for research and development activities.
                               What We Recommend
                            We recommend that ORD establish a more timely and accurate system to measure
                            its effective use of resources and to allow ORD to better manage its initiatives to
                            reduce administrative costs. ORD generally agreed with our recommendation and
                            is taking action to implement the recommendation. ORD's planned actions and
                            timeline meet the intent of our recommendation.

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                   UNITED STATES ENVIRONMENTAL PROTECTION AGENCY
                                  WASHINGTON, D.C. 20460
                                                                    THE INSPECTOR GENERAL
MEMORANDUM
SUBJECT:
FROM:
TO:
                                     July 14, 2011
Office of Research and Development Needs to Improve its Method of
Measuring Administrative Savings
Report No. ll-P-0333
Arthur A. Elkins, Jr.
Inspector General
Paul Anastas
Assistant Administrator for Research and Development
This is our report on the subject evaluation conducted by the Office of Inspector General (OIG)
of the U.S. Environmental Protection Agency (EPA). This report contains findings that describe
the problems the OIG has identified and corrective actions the OIG recommends. This report
represents the opinion of the OIG and does not necessarily represent the final EPA position.
Final determinations on matters in this report will be made by EPA managers in accordance with
established audit resolution procedures.

The estimated direct labor and travel costs for this report are $250,290.

Action Required

In accordance with EPA Manual 2750, we are closing this report upon issuance in our tracking
system since your response to the draft report provided corrective actions that meet the intent of
the draft report's recommendation. In accordance with OIG policy, we will periodically follow
up to determine how well the Agency's corrective actions have addressed the report's
recommendations. We have no objections to the further release of this report to the public. We
will post this report to our website at http://www.epa.gov/oig.

If you or your staff have any questions regarding this report, please contact Wade Najjum,
Assistant Inspector General for Program Evaluation, at (202) 566-0832 or
najjum.wade@epa.gov: or Rick Beusse at (919) 541-5747 or beusse.rick@epa.gov.

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Office of Research and Development Needs to                             11 -P-0333
Improve Its Method of Measuring Administrative Savings
                    Table of Contents
   Purpose	    1

   Background	    1

   Noteworthy Achievements	    4

   Scope and Methodology	    4

   Results of Review	    5

   Conclusions	    9

   Recommendation	    9

   Agency Comments and OIG Evaluation 	    9

   Status of Recommendations and Potential Monetary Benefits	   11
Appendices
   A   Agency Response to Draft Report	   12

   B   OIG Evaluation of Agency Response	   17

   C   Distribution	   18

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Purpose

             The purpose of our review was to determine whether the U.S. Environmental
             Protection Agency's (EPA's) Office of Research and Development (ORD)
             manages its indirect and overhead costs appropriately to maximize available
             funding for research and development activities.

Background

             ORD's Organizational Structure

             ORD is organized into three national laboratories, four national centers, and six
             offices located in 14 facilities around the country and in Washington, DC. ORD
             also operates 12 national research programs each headed by a National Program
             Director. The national research programs provide the science to support EPA's
             goals as outlined in EPA's strategic plan and ORD's strategic plan.

             ORD is in the process of realigning its research and development activities in an
             effort to improve efficiency and effectiveness. In recent years, ORD created two new
             offices, the Office of Science Information Management in 2008 and the Office of
             Administrative and Research Support in 2009, and plans to consolidate its 12 national
             research programs into 6 national programs by October 2011.

             Allocation of EPA's Science and Technology Resources

             EPA's fiscal year (FY) 2010 budget for Science and Technology totaled
             $846 million. These funds were divided among ORD and other EPA offices. A
             substantial portion (over 30 percent) of EPA's Science and Technology budget
             goes to other EPA offices, including the Office of Air and Radiation, Office of
             Administration and Resources Management, and Office of Water. ORD does not
             have control over spending of the Science and Technology funds allotted to other
             offices.

             ORD's budget for FY 2010 totaled $594.7 million. Ninety-five percent of this
             amount comes from EPA's Science and Technology appropriation. About
             5 percent,  or $27.8 million, comes from other appropriations, largely Superfund.
             ORD allocated approximately $291 million, or 49 percent of its budget, for
             grants, cooperative agreements, contracts, and interagency agreements. Further,
             ORD was  allocated funding for about 1,911 full-time equivalents (FTEs)1 in
             FY 2010. ORD's personnel compensation and benefits funding is about
             $250 million, or 42 percent, of ORD's budget, which pays for these 1,911 FTEs.
1 FTEs are calculated based on the number of full-time and part-time employees in an organization. FTEs represent
these workers as a comparable number of full-time employees.
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             Diminishing Resources for Research and Development

             The Science Advisory Board (SAB) has advised the EPA Administrator on EPA's
             strategic research directions and budgets for many years. In its review of EPA's
             FY 2010 research budget, SAB identified concerns that rising personnel costs are
             diminishing the actual research that EPA can support. SAB stated:

                    As personnel costs have increased each year and other categories
                    of expenditures have not, the funds that are available to support
                    extramural research, as well as those available to fund procurement
                    of the things that are needed to conduct intramural research,
                    diminish. Without significant overall research budget increases, the
                    "wedging" effect of personnel costs diminishes the actual research
                    that can be supported by EPA.  This dynamic is increasingly
                    jeopardizing the strength and balance of ORD's combined
                    intramural and extramural research program.

             The EPA Administrator responded to this comment by SAB on September 14,
             2009:

                    ORD's increased personnel expenses reflect the Agency's policy
                    of maintaining personnel compensation and benefits to keep pace
                    with the rising cost of living. The SAB is correct in its observation
                    that rising personnel costs, without attendant increases in ORD's
                    overall budget, can have a wedging effect on the resources that are
                    available to conduct both extramural and intramural research. We
                    are aware of this challenge and will continue to pursue creative
                    solutions.

             Administrative Efficiencies Project and Information Technology
             Improvement Project Initiatives

             ORD began the Administrative Efficiencies Project (AEP) in 2005 and the
             Information Technology Improvement Project (ITIP) in 2006. While two separate
             initiatives, the goals of both initiatives include reducing costs by improving the
             efficiency and effectiveness of ORD's administrative and information
             technology/information management activities. For the AEP, ORD estimated that up
             to $13  million, or 24 percent, of overall administrative service staffing costs could be
             saved annually under its recommended realignment2 once fully implemented in 2012.
             ORD stated in its response to our  draft report that it now plans to monitor progress
             through December 2015  or until targets have been reached. ORD also estimated costs
             savings for the ITIP.
 Draft Report: Environmental Protection Agency's Office of Research & Development, Administrative Efficiencies Project
(AEP) (Formerly Goal 1), November 1, 2006.
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              According to ORD, based on its analysis in the 2008 AEP Cost Savings Report, the AEP
              has reduced administrative service delivery expenses by about $7.9 million annually, or
              11.5 percent, since its start in 2005. This savings is about 48 percent of ORD's long-term
              goal of 24 percent in savings for 2012. ORD stated in its 2008 AEP Cost Savings Report
              that the overall administrative workforce was reduced by 73 work years3 from 2005 to
              2008. According to this report, the federal workforce showed the largest decline, with a
              reduction of 63 FTEs. Senior Environmental Employees (SEEs) and contractor staffing
              decreased by 10 work years, according to the report.

              ORD also estimated substantial cost savings resulting from the ITIP. For example,
              the Office of Management and Budget's (OMB's) 2007 Program Assessment
              Rating Tool review of ORD's Ecological Research Program stated that the ITIP
              achieved a savings of $2 million in FY 2007 by investing in a more powerful
              shared platform for high-performance computing and reducing storage costs.
              Further, according to ORD, the Total Cost of Ownership Initiative, a predecessor
              to the ITIP, created a standard desktop platform, established a centralized call
              center, and consolidated aspects of ORD's core computer infrastructure and
              maintenance, to achieve an annual savings of $2 million beginning in FY 2005.

              Consolidation of ORD Research Programs

              EPA's Assistant Administrator for Research and Development announced  in
              September 2010 that ORD's latest realignment would consolidate its research and
              development programs into 6 national programs. ORD stated that this realignment
              is to strategically align its research and technical support into broad program areas
              that cut across national labs, centers, and offices, to allow ORD to work across
              projects and disciplines. As part of ORD's Path Forward initiative,4 one of ORD's
              goals of this realignment is to increase its mission effectiveness. ORD estimated
              that this realignment would be completed by October 2011.

              EPA's Accounting for Costs

              ORD's labs, centers, and offices are responsible for determining the appropriate
              direct charges for personnel costs at the national program level in accordance with
              Agency policy.5 ORD does not track costs by individual research projects. ORD
              stated that, according to this policy, it accounts for its personnel costs  at the
              national program level.
3 In its 2008 AEP Cost Savings Report, ORD stated that it used the term "work year" to indicate the total workforce
population—federal, SEEs, and on-site contractors. "FTE" indicates full-time equivalent for federal employees only.
4 EPA's Assistant Administrator for Research and Development developed a set of principles to guide ORD's work
going forward, to provide the scientific and technological basis for advancing EPA's mission to protect human
health and the environment.
5 Office of the Chief Financial Officer's PRC Policy & Procedure Document Number: 27334.04001
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Noteworthy Achievements
              ORD has recognized the need to reduce administrative costs and has taken steps to do so
              by initiating the AEP and ITIP. Although only about halfway toward its long-term goal,
              ORD estimates that its AEP has already reduced its administrative service delivery
              expenses by nearly  12 percent since its start in 2005, including reducing ORD's
              administrative workforce by 73 work years. ORD also estimated cost savings for the ITIP
              of $2 million in 2007.
Scope and Methodology
              To determine how ORD manages its indirect and overhead costs, we reviewed
              information on ORD's initiatives to reduce its administrative costs,6 particularly
              ORD's AEP and ITIP initiatives. We reviewed ORD's intranet site for AEP and
              ITIP reports to identify efforts made by ORD to address indirect and overhead
              costs. We focused our review on personnel costs, since personnel costs represent
              the largest amount of indirect and overhead costs under ORD's control. Further,
              we analyzed ORD's budget data for the last 3 years, the current year, and the
              proposed 2011 budget.

              We reviewed SAB reports that advised the EPA Administrator on EPA's strategic
              research directions and budget for recommendations related to properly managing
              indirect costs and overhead. We also reviewed pertinent guidance issued by
              OMB.

              We interviewed representatives  from ORD located in Washington, DC, and
              Research Triangle Park, North Carolina, and the Office of the Chief Financial
              Officer in Washington, DC, to identify policies, procedures, and guidance
              documents related to budgeting  and accounting for indirect and overhead costs.
              We also  interviewed management and science representatives from various
              offices within ORD to identify efforts made by ORD to address indirect and
              overhead costs.

              Further, with data obtained from ORD, we calculated the number of employees
              for each job series in three occupational groups that included employees with
              administrative responsibilities for FYs 2005-2010 to determine whether there
              were reductions in administrative employees within these fiscal years. The Office
              of Inspector General (OIG) methodology to calculate estimated reductions in
              administrative positions differed from the one used by ORD. The OIG calculated
              the number of employees for each job series in the following occupational groups:
              General Administrative, Clerical and Office Service Group (job series 301-399);
 Indirect and overhead costs are generally costs not directly attributable to a single cost objective or activity. For
the AEP, ORD focused on staffing cost related to administrative service delivery at ORD. Examples of indirect or
administrative costs include personnel costs for budgeting, costs for information management activities, and general
management functions.
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             Accounting and Budget Group (job series 501-560); and Business and Industry
             Group Gob series 1101-1105) for FYs 2005-2010. The OIG considered the job
             series in these occupational groups to generally be full-time administrative
             positions for purposes of our analysis. Our comparison only included federal
             employees and did not address federal employees outside of these three
             occupational groups, SEEs, or on-site contractors. ORD's estimated costs savings
             for the AEP were largely based on two ORD surveys. The ORD survey covered
             more occupational groups and covered SEEs and on-site contractors. Because of
             the amount of time that has passed since ORD completed its surveys and the
             difficulty in verifying estimates obtained during those time periods, our analysis
             did not include a review of the ORD managers' estimates of time ORD employees
             spent on administrative functions.

             We conducted our evaluation from June 2010 to April 2011 in accordance with
             generally accepted government auditing standards. Those standards require that
             we plan and perform the evaluation to obtain sufficient, appropriate evidence to
             provide a reasonable basis for our findings and conclusions based on our
             evaluation objectives. We believe the evidence obtained provides a reasonable
             basis for our findings and conclusions based on our evaluation objectives.

             Review of Management (Internal) Controls

             Generally accepted government auditing standards require that auditors obtain an
             understanding of internal controls significant to the audit objectives and consider
             whether specific internal control procedures have been properly designed and
             placed in operation. We reviewed policies and procedures, including EPA ORD,
             and Office of the Chief Financial Officer policies, procedures, and guidance
             documents relating to budgeting and properly managing indirect and overhead
             costs. We reviewed vulnerability assessments, assurance letters, and related
             documents under the Federal Managers' Financial Integrity Act. We also
             reviewed OMB's Program Assessment Rating Tool assessments for the 12 ORD
             programs reviewed by OMB from 2004 to 2007 for information related to
             budgeting, indirect and overhead costs. Our findings pertaining to specific internal
             and management controls  are discussed below.
   Results of Review
             ORD needs to improve its mechanism for assessing the effectiveness of its
             initiatives to reduce administrative costs. ORD only completed two surveys in
             5 years and did not obtain data directly from individual employees, including staff
             whose time was spent on administrative activities. The surveys only reported on a
             selected number of ORD staff, not all ORD staff. Further, ORD used more
             detailed definitions for administrative functions for the second of the two surveys,
             which may have impacted the comparability of results between the two surveys.
             The effectiveness of ORD's efforts to reduce costs by improving efficiency and
             effectiveness could be better measured if data on staff assignments were collected
             more frequently and directly from the staff involved.  Additional data may also be
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             useful, taking into consideration the costs involved with their collection. Also, by
             surveying more frequently, ORD could identify and address issues that may
             impact ORD in meeting its goal of reducing administrative costs and, in turn,
             maximizing available funding for research and development activities.

             OMB Circular A-123 states that management controls are the organization,
             policies, and procedures used to reasonably ensure that "programs achieve their
             intended results"; "resources are used consistent with agency mission"; and
             "reliable and timely information is obtained, maintained, reported, and used for
             decision making." Without such reliable and timely information, ORD lacks an
             adequate measure of how its resources are actually used.

             ORD Should Improve Method of Measuring Savings

             ORD measured its progress toward achieving targeted savings by comparing
             periodic snapshots of ORD administrative service staffing performing the
             functional areas identified in the AEP report. Estimated costs savings for the AEP
             were largely based on two ORD surveys, one conducted in 2005 and the other in
             2008. The surveys were completed by each lab, center, and office Program
             Operations Staff Director (approximately 15 managers) for their respective
             administrative workforces. According to ORD:

                    A small team of 5 Program Operations Staff Directors (called the
                    Goal 1 team) developed a list of functional categories to better
                    understand the level of resources devoted to providing
                    administrative and research support services. The data included
                    support provided by Federal employees, SEE enrollees and
                    contractors. Each Program Operations Staff Director gathered data
                    for their respective organization, for review by the Goal  1 team to
                    ensure consistency and completeness.

             While ORD used a detailed survey methodology, and the two surveys ORD
             conducted provided the manager's perspective of the amount of time  staff spent
             on administrative duties, we identified the following concerns:

                    •  ORD has only conducted two surveys in 5 years, and estimated that
                       the next survey will not be conducted until late in calendar year 2011.

                    •  The staff members whose time was spent on administrative activities
                       did not complete the survey.

                    •  The surveys only reported on a selected number of ORD staff. For
                       example, ORD's 2005 survey estimated time for 721 people (including
                       certain federal, SEE, and contractors). By comparison, ORD reported
                       having 1,975  employees in FY 2005.
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                    •   ORD used more detailed definitions for administrative functions for
                        the second of the two surveys, which may have impacted the
                        comparability of results between the two surveys. For example, ORD
                        changed the number of administrative functions from 10 in the 2005
                        survey7 to 14 in the 2008 survey, and changed the number of
                        administrative subfunctions from 22 in 2005 to 41 in 2008. While this
                        helped ORD managers by providing the managers with more precise
                        definitions for administrative functions and subfunctions in the 2008
                        survey, the change made assessing the effectiveness of its initiatives
                        more difficult. This difficulty occurred because we could not measure
                        the extent to which the different definitions impacted the ORD
                        managers' estimates of time their employees spent on administrative
                        activities.

             ORD reports for the ITIP initiative have acknowledged problems with
             determining actual personnel savings of the IT efforts, including stating, "It is
             generally not clear who is involved in IT/IM (information technology/information
             management) support within ORD." ORD also reported:

                    Even with mandatory time management multi-million dollar
                    human resource systems, and federal requirements to categorize
                    individuals and maintain job descriptions, the only reliable way to
                    understand who is engaged in IT/IM (information
                    technology/information management) functions in ORD is to
                    release a survey to the organization. However, even after this is
                    performed, there is widespread acknowledgement that the data
                    received does not accurately portray reality.8

             A more timely and accurate measurement mechanism would better enable ORD
             to provide reasonable assurance of its effective use of resources in accordance
             with the intent of OMB Circular A-123, as well as allow ORD to better assess the
             effectiveness of its initiatives to reduce administrative costs.

             OIG's Limited Comparison of Three Job Series

             We compared the number of ORD administrative employees for each job series in
             three occupational groups of ORD employees with administrative responsibilities
             for FYs 2005-2010. The reduction in ORD administrative employees from 2005
             to 2008 was 22 FTEs, or approximately a 6 percent reduction in administrative
             employees. The 2008 AEP report estimated a 14.4 percent reduction in federal
             administrative FTEs during this same time period. However, it should be noted
             that our comparison only included federal employees and did not cover ORD
 Draft Report: Environmental Protection Agency's Office of Research & Development, Administrative Efficiencies Project
(AEP) (Formerly Goal 1), November 1, 2006.
Q
 Office of Research and Development, IT Improvement Project Workgroup, Current State Findings,
July 28, 2006.
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             employees outside of these three occupational groups, nor did it cover SEEs or
             on-site contractors. The ORD survey covered a larger number of occupational
             groups and covered SEE employees and on-site contractors. Table 1 shows the
             year-to-year changes in each of the three Office of Personnel Management (OPM)
             occupational groups that contain job series with administrative responsibilities,
             and the cumulative changes for the three series over the last 6 fiscal years.

Table 1: OIG analysis of three ORD occupational groups of employees with administrative
responsibilities, FYs 2005-2010
Fiscal
year
2005
2006
2007
2008
2009
2010
Number of
employees
in 300 job
series a
342
333
329
321
303
308
Number of
employees
in 500 job
series b
35
35
33
30
33
41
Number of
employees
in 1100 job
series °
7
7
7
11
8
6
Total number
of employees
in the three
series
384
375
369
362
344
355
Percent
change
(year to year)
n/a
-2%
-2%
-2%
-5%
+ 3%
Percent change
(cumulative) d
n/a
-2%
-4%
-6%
-10%
-8%
Source: OIG-created analysis of EPA ORD data.
       aThe 300 series represents job positions in OPM's General Administrative, Clerical and Office Services Group.
       b The 500 series represents job positions in OPM's Accounting and Budget Group.
       c The 1100 series represents job positions in OPM's Business and Industry Group.
        Minor cumulative differences exist due to rounding.

              The OIG methodology provided a trend analysis of the number of ORD
              administrative positions for these three categories for each year. Our analysis
              showed that the number of positions classified as administrative for the three
              occupational groups decreased from 384 to 355 from FY 2005 through FY 2010.
              We identified an increase of 11 administrative employees from FY 2009 to
              FY 2010. We acknowledge that this increase may not be indicative of the trend
              for all ORD personnel performing administrative tasks during these time periods.
              However, we believe that tracking the number of ORD administrative employees
              annually or more frequently can help ORD better identify potential impediments
              to meeting its goal of reducing administrative costs.

              Recent ORD Measurement Efforts

              ORD managers stated that ORD has taken steps that would allow it to identify
              administrative employees and to track the number of employees in administrative
              positions.  For example, each month EPA's Human Resources Division provides a
              report of personnel changes, and ORD updates its organization roster based on
              this report. Administrative personnel are identified in the administrative roster. In
              December 2010, ORD decided to put the information in the updated organization
              rosters in its Office Management Information System Human Resources module
              (database). ORD completed a reconciliation of administrative personnel in this
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             database and the ORD administrative roster. ORD plans to reconcile its database
             and administrative roster every 6 months as part of its quality assurance process.
             In response to our draft report, ORD stated that "tagging" (identifying) federal
             administrative personnel in its database and reconciling this result with personnel
             rosters will continue through December 2015 or until targets have been reached.

             There are limitations to both ORD's and OIG's methodologies. While we cannot
             verify ORD's estimates of administrative savings, we believe that shorter
             intervals between  surveys would allow ORD to conduct annual or more frequent
             trend analysis that could help it determine whether it is on track to meet its goals.
             Further, these trend analyses would allow ORD to more promptly identify issues
             affecting progress and allow ORD to make appropriate changes toward goal
             accomplishment. For example, our analysis identified an increase in
             administrative positions in FY 2010 that may not have been identified under
             ORD's measurement methods that were in effect for the time period we reviewed.
             There may also be increases in administrative costs, due to an increase in the
             number of administrative employees, which should be more promptly disclosed
             and addressed. ORD, by more frequently surveying these activities, would
             enhance its ability to more quickly identify lapses in progress toward goal
             attainment.

Conclusions

             ORD does not have sufficient data nor a timely or accurate system for assessing
             the effectiveness of its initiatives to reduce administrative personnel costs. Until it
             does, ORD will not have the information needed to provide reasonable assurance
             that it is managing its administrative personnel costs appropriately so as to
             maximize available funding for research and development activities. To assess the
             effectiveness of it  initiatives, ORD needs to be able to accurately and timely
             measure its administrative costs.

Recommendation

             We recommend that the Assistant Administrator for Research and Development:

                    1.     Establish a more timely and accurate system to measure its
                          effective use of resources and to allow ORD to better manage its
                          initiatives to reduce administrative costs.

Agency Comments and  OIG Evaluation

             ORD agreed with  our finding that the savings from its efforts to reduce
             administrative costs  could be better measured had the Agency collected data
             from staff on a more frequent basis. ORD also agreed with the recommendation.
             However,  ORD stated that it had several reservations about other findings
             included in the report.  ORD's complete written response is in Appendix A. We


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             made changes to the final report based on these comments, as appropriate. Our
             evaluation of the Agency's response is in Appendix B.

             In response to Recommendation 1, ORD stated that it will "tag" federal
             administrative personnel, SEEs, and on-site contractors in its Office of Research
             and Development Management Information System (OMIS) and reconcile this
             data with personnel rosters on a monthly basis. In addition, ORD's senior
             management will meet twice each year to review current status and outline plans
             to attain organizational administrative staffing targets. ORD stated that this
             process would continue through December 2015 or until targets have been
             reached. ORD's planned actions and the timeline for completion of the
             recommendation meet the intent of our recommendation. As such, we are closing
             this report upon issuance in our tracking system.
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                   Status of Recommendations and

                       Potential Monetary Benefits

                                                                              POTENTIAL MONETARY
                              RECOMMENDATIONS                                    BENEFITS (in SOOOs)

                                                                   Planned
 Rec.  Page                                                         Completion     Claimed   Agreed To
 No.    No.               Subject              Status1      Action Official       Date       Amount    Amount
           Establish a more timely and accurate system to     0   Assistant Administrator for  December
           measure its effective use of resources and to allow       Research and Development    2011
           ORD to better manage its initiatives to reduce
           administrative costs.
  0 = recommendation is open with agreed-to corrective actions pending
  C = recommendation is closed with all agreed-to actions completed
  U = recommendation is undecided with resolution efforts in progress
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                                                                        Appendix A
                Agency Response to Draft Report
MEMORANDUM
SUBJECT:   Office of Research and Development (ORD) Response ORD Needs to Improve Its
             Method Of Measuring Administrative Savings., Project No. OPE-FY10-0018

FROM:      Lek G.  Kadeli
             Deputy Assistant Administrator
             Office of Research and Development

TO:         Wade Najjum
             Assistant Inspector General
             Office of Program Evaluation

       Thank you for  the opportunity to comment on the Office of Inspector General (OIG) draft
audit report, ORD Needs to Improve Its Method Of Measuring Administrative Savings (Project
No. OPE-FY10-0018), dated April 12, 2011. We appreciate the OIG's recognition that "AEP has
already reduced [ORD's] administrative service delivery expenses by nearly 12 percent. "

       The ultimate goal of ORD's Administrative Efficiencies Project (AEP) was to achieve
significant efficiencies in delivering administrative support services. We did this by taking steps
to identify ORD-wide  organizational alignment options and implementation approaches. We also
developed common business practices, standard operating procedures, and leveraged existing
technology. In addition, we took advantage of industry and government best practices for
administrative support delivery management.

       In the "At a Glance" section, your  draft report states:

       "ORD used a detailed methodology for the two surveys it conducted during 2005-2010,
which provided a manager's perspective of the amount of time staff spent on administrative
duties. However, this was not an effective  mechanism for accurately assessing its initiatives for
several reasons. First, only two surveys have been completed in 5 years. "

       ORD agrees with your finding that the savings could be better measured had we collected
data from staff on a more frequent basis. We also agree with the subsequent recommendation
that addresses this particular finding. However, we have several reservations about the other
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findings you included in your report, some of which we shared in response to your preliminary
outline of assignment results.

       As noted in your report, OIG's methodology to calculate estimated reductions in
administrative positions was limited to "... federal employees and did not address federal
employees outside of these three occupational groups. " You acknowledge that "the ORD survey
covered more occupational groups and covered SEEs andon-site contractors. " However, there
is no explanation in the report on why ORD used a more comprehensive methodology as
opposed to limiting our methodology to certain occupational groups. Your staff did not audit our
methodology or cost savings data but your report gives the impression that ORD's methodology
and cost savings data was flawed. Although we appreciate the additional insight that OIG
provided, we believe a better understanding of our comprehensive methodology would have
influenced your approach.

       ORD's review evaluated each position and determined what percentage of their time was
spent on administrative duties. This evaluation looked at employees, SEE  enrollees, as well as
contractors. We believed that, due to inefficiencies that existed at the time, scientists and other
staff were performing some administrative activities even though they were not classified in
certain occupational groups. We wanted this to be a comprehensive review, so we did not limit
our focus to specific occupational groups. We believed that the approach we used gave an
accurate assessment of the total cost of ownership as it relates to our administrative support
footprint.

                    See Appendix B, Note 1, for  OIG Response.

       In your draft report, you state "Second, the surveys only obtained the manager's
perspective on administrative costs, and did not obtain data directly from  individual employees,
including staff whose time was spent on administrative activities.'" We believed that a manager's
perspective would add more value to the process. A key responsibility of a manager is to oversee
their employees' work responsibilities. When we needed more  information on what positions
were performing administrative duties, we believed managers would provide a more accurate
assessment of the administrative work being performed by their employees. Many of the
managers reached out to their employees in order to provide the information that was requested
in the 2005 and 2008 survey.

                    See Appendix B, Note 2, for  OIG Response.

       In your draft report, you further state "Third, the surveys only considered a select number
of ORD staff, rather than all ORD staff'' Our decision to not survey  all employees was
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intentional and calculated. We did not believe a full survey of all of the ORD staff was
appropriate, especially since many of the positions were not within scope of the AEP.
                   See Appendix B, Note 3, for OIG Response.

       In your draft report, you further state "Fourth, ORD used different definitions for
administrative functions for the two surveys". We would like to restate that ORD did not use
different definitions of for administrative functions for the two surveys. We used more
specificity, not different definitions. The goal of the follow-up survey was to do more of a deep
dive in order to develop a new baseline. The definitions were clarified to ensure that we were
getting the detailed information needed in our re-baseline effort. Our clarifications were intended
to limit the interpretation needed in understanding the definitions of administrative functions.

                   See Appendix B, Note 4, for OIG Response.

       In addition to the comments above, we would also like to offer the following technical
clarifications:

          •   On page 5, you reference contractors as employees. Contractors that work in ORD
              are employees of the contracted company, not employees of the U.S.
              Environmental Protection Agency.

                   See Appendix B, Note 5, for OIG Response.

          •   On Page 1, you mentioned that ORD has two offices. We would like to clarify
              that ORD has six offices including:
                 o  IOAA:  Immediate Office of the Assistant Administrator
                 o  OARS:  Office of Administrative and Research Support
                 o  ORMA:  Office of Resources Management and Administration
                 o  OSA: Office of the Science Advisor
                 o  OSIM:  Office of Science Information Management
                 o  OSP:  Office of Science Policy

                   See Appendix B, Note 6, for OIG Response.

          •   The information technology improvement project (ITIP) and AEP are two
              separate initiatives; the report seems to merge the two together which could
              mislead the reader.
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                   See Appendix B, Note 7, for OIG Response.

             The report does not seem to acknowledge that the AEP stand up is not yet
             complete.
                   See Appendix B, Note 8, for OIG Response.

       In response to your recommendation, we have attached a table outlining ORD's
corrective actions and projected completion dates. If you have any questions, please contact
Norman Adkins at (919) 541-0872.

cc:     Arthur Elkins
       Rick Beusse
       Lek Kadeli
       Amy Battaglia
       Jerry Blancato
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Attachment I
ORD Corrective Actions and Projected Completion Dates
Rec
No.
1

OIG Recommendation
Establish a more timely and
accurate system to measure its
effective use of resources and
to allow ORD to better manage
its initiatives to reduce
administrative costs.
Lead
Responsibility
Director, Office
of Administrative
and Research
Support, ORD
ORD Corrective Action
ORD will "tag" federal administrative
personnel, SEEs, and on-site contractors in
ORD's administrative system (OMIS) and
reconciling this data with personnel rosters
on a monthly basis. In addition, ORD's
senior management will meet twice each
year to review current status and outline
plans to attain organizational
administrative staffing targets.
Planned Completion Date
Tagging of federal administrative
personnel in OMIS and reconciling with
personnel rosters will continue through
December 2015 or until targets have
been reached. The first ORD senior
management meeting will be completed
by December 201 1 and will continue
twice a year thereafter through 2015 or
until targets have been reached.
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                                                                        Appendix B

              OIG Evaluation of Agency Response

Note 1:  As noted on page 5, because of the amount of time that had passed since ORD
        completed its surveys and the difficulty in verifying estimates obtained, our analysis did
        not include a review of ORD managers' estimates of employee time spent on
        administrative functions. Our analysis was intended to identify whether assessing
        yearly trends in ORD's administrative personnel costs may reveal information not
        captured by ORD's two surveys.

Note 2:  We agree that the manager's perspective is important, but we also believe that the
        effectiveness of ORD's efforts to reduce costs would be better measured if data on staff
        assignments were also collected more frequently and directly from the staff involved.

Note 3:  The intent of this statement was to indicate that since the surveys only reported on a
        selected number of ORD staff, some administrative costs might not be captured in the
        survey.

Note 4:  We acknowledged on page 7 that this provided the managers with more precise
        definitions for administrative functions and subfunctions in the 2008 survey. We
        revised the final report to say that ORD used more detailed definitions for
        administrative functions for the second of the two surveys, which may have impacted
        the comparability of results between the two surveys.

Note 5:  We revised the final report to make clear that we were talking about contractors and not
        EPA employees.

Note 6:  ORD's recommended revision made on page 1 in the final report. However, as of June
        27, 2011, ORD's website at http://www.epa.gov/aboutepa/ord.html continued to state:
        "ORD is organized into three national laboratories, four national  centers,  and two
        offices located in 14 facilities around the country and in Washington,  D.C." We have
        requested that ORD update its public website.

Note 7:  We added clarifying text to the final report to make it clear that these  are  two separate
        initiatives. Text was added to the At a Glance and on page 2 under "Administrative
        Efficiencies Project and Information Technology Improvement Project Initiatives.

Note 8:  We acknowledged in several places in the draft report that the AEP project is not yet
        complete. For example, on page 2, we provided ORD's estimated savings for the AEP
        once fully implemented in 2012, and on page 3  we compared the estimated  savings in the
        2008 report to ORD's long-term goal of 24 percent in savings for 2012. Additionally, we
        updated this section by adding that ORD plans to monitor progress through December
        2015 or until targets have been reached. We also stated on page 7 that ORD estimated that
        the next survey will not be conducted until late in calendar year 2011.
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                                                                       Appendix C

                                 Distribution

Office of the Administrator
Assistant Administrator for Research and Development
Agency Followup Official (the CFO)
Agency Followup Coordinator
General Counsel
Deputy Assistant Administrator for Management, Office of Research and Development
Deputy Assistant Administrator for Science, Office of Research and Development
Associate Administrator for Congressional and Intergovernmental Relations
Associate Administrator for External Affairs and Environmental Information
Audit Followup Coordinator, Office of Research and Development
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