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          U.S. ENVIRONMENTAL PROTECTION AGENCY
          OFFICE OF INSPECTOR GENERAL
                         Catalyst for Improving the Environment
Site Visit Report
      American Recovery and
      Reinvestment Act Site Visit of the
      Tower Chemical Superfund Site,
      Clermont, Lake County, Florida
       Report No. 11-R-0431

       Augusts, 2011
         **

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Report Contributors:                          Safiya Chambers
                                             lantha Maness
                                             Michael Rickey
                                             John Trefry
Cover photo: Excavation of soils and sediment at the Tower Chemical Superfund site in
             Clermont, Lake County, Florida. (EPA photo)
   Hotline
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   online:    http://www.epa.gov/oig/hotline.htm                Washington, DC 20460

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 I

                 U.S. Environmental Protection Agency
                 Office of Inspector General

                 At  a  Glance
                                                                                   11-R-0431
                                                                                Augusts, 2011
                                                           Catalyst for Improving the Environment
Why We Did This Review
The U.S. Environmental
Protection Agency, Office of
Inspector General, conducts site
visits of American Recovery and
Reinvestment Act of 2009
(Recovery Act) funded projects.
The purpose of the visits is to
confirm compliance with selected
Recovery Act requirements. We
selected the Tower Chemical
Superfund project in Clermont,
Lake  County, Florida, for review.
Background
EPA awarded a fixed price
contract under the Recovery Act to
Polu Kai Services, LLC, to clean
up contaminated soils at the Tower
Chemical Superfund Site. This
remedial action consisted of
excavating, transporting, and
disposing of soils contaminated
with pesticides and other
composites, and restoring the
excavated areas. The value of the
contract was $4,197,177.

con
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/20117
20110803-11-R-0431.pdf
                               American Recovery and Reinvestment Act
                               Site Visit of the Tower Chemical Superfund
                               Site, Clermont, Lake County, Florida
                               What We Found
                               We conducted an unannounced visit at the Tower Chemical Superfund site in
                               Clermont, Lake County, Florida, on July 12-13, 2010. We toured the project
                               site, interviewed contractor and subcontractor personnel, and reviewed
                               documentation related to Recovery Act requirements. We also visited the
                               contractor's office in Virginia and EPA Region 4 to interview personnel and
                               review files.

                               Based upon our site visit, we did not identify any issues that would require
                               action from Polu Kai Services, LLC, or the U.S. Environmental Protection
                               Agency.

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                   UNITED STATES ENVIRONMENTAL PROTECTION AGENCY
                                  WASHINGTON, D.C. 20460
                                                                       THE INSPECTOR GENERAL
                                    Augusts, 2011

MEMORANDUM

SUBJECT:   American Recovery and Reinvestment Act Site Visit of the
             Tower Chemical Superfund Site, Clermont, Lake County, Florida
             Report No. ll-R-0431
FROM:      Arthur A. Elkins, Jr.  ,, JAM  (s -  l/^f*"^{  J
             Inspector General

TO:         Gwendolyn Keyes Fleming
             Regional Administrator, Region 4
             U.S. Environmental Protection Agency
This is our report on the subject site visit conducted by the Office of Inspector General of the
U.S. Environmental Protection Agency (EPA). The report summarizes the results of our site visit
of the Tower Chemical Superfund Site in Clermont, Lake County, Florida.

We performed this site visit as part of our responsibility under the American Recovery and
Reinvestment Act of 2009 (Recovery Act). The purpose of our site visit was to determine the
contractor's compliance with selected requirements of the Recovery Act pertaining to EPA
Contract No. EP-R4-10-01. EPA used Recovery Act funds of $4,197,177 for the contract.

The estimated direct labor and travel costs for this report are $124,388.

Action Required

Because this report contains no recommendations, you are not required to respond to this report.

The report will be made available at http://epa.gov/oig. If you or your staff have any questions
regarding this report, please contact Melissa Heist, Assistant Inspector General for Audit, at
(202)  566-0899 or heist.melissa@epa.gov: or Robert Adachi, Director of Forensic Audits, at
(415)  947-4537 or adachi.robert@epa.gov.

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Purpose
             The purpose of our unannounced site visit was to determine whether the
             contractor for the Tower Chemical Superfund Site project complied with selected
             requirements of the American Recovery and Reinvestment Act of 2009 (Recovery
             Act), P.L. 111-5, pertaining to U.S. Environmental Protection Agency (EPA)
             Contract No. EP-R4-10-01. We also evaluated the reasons for limiting contract
             competition to small business 8(a) contractors and awarding a fixed price
             contract.
Background
             On October 28, 2009, EPA awarded a fixed price contract under the Recovery Act
             to Polu Kai Services, LLC, to provide remedial services at the Tower Chemical
             Superfund Site, Operable Unit 3, located in Clermont, Lake County, Florida.
             These remedial services consisted of excavating, transporting, and disposing soils
             contaminated with pesticides and other composites, and restoring the  excavated
             areas. The contract addressed steps in the Record of Decision, dated
             September 14, 2006. EPA began cleaning up the Tower Chemical Superfund Site
             in 1983.

             EPA issued a nationwide Invitation for Bids to Small Business Administration
             8(a) contractors. EPA received 23 bids between $2.8 and $8 million. The
             government's independent estimate was about $8 million.

             EPA has modified the contract 19 times to correct accounting issues,  replace key
             personnel, provide technical direction, order optional quantities, and add new
             work and additional  excavation capacity. The contract has increased from the
             original amount of $2,639,060 to $4,197,177. The principal reason for the higher
             cost was an increase in the amount of contaminated soil being removed. EPA
             prepared two Justifications for Other Than Full and Open Competition and
             performed price analysis to increase the contract's scope and price.
Scope and Methodology
             Due to the time-critical nature of Recovery Act requirements at the time of our
             site visit, we did not perform this assignment in accordance with generally
             accepted government auditing standards. We did not perform certain steps that
             would allow us to obtain information to assess the contractor's internal controls
             and any previously reported audit concerns. As a result, we do not express an
             opinion on the adequacy of the contractor's internal controls or compliance with
             all federal, state, or local requirements.

             We conducted our unannounced site visit at the Tower Chemical Superfund Site
             on July 12-13, 2010. We also visited the subcontractor and employment agency
             for temporary personnel working on the site. During our visit, we:
11-R-0431

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                 1.  Toured the proj ect
                 2.  Interviewed contractor, subcontractor, and temporary personnel
                 3.  Reviewed records maintained by the contractor, subcontractor, and
                    temporary employment agency on the following matters:

                       a.  Buy American requirements under Section 1605 of the Recovery
                          Act
                       b.  Wage rate requirements under Section 1606 of the Recovery Act
                       c.  Limits on funds and reporting requirements under Sections 1604
                          and 1512 of the Recovery Act

             We visited the contractor's office in Virginia to interview senior managers and
             obtain records. On August 16-19, 2010, we traveled to Region 4 to interview the
             contracting officer and review procurement records. We also interviewed the
             project officer for the remedial action at the Tower Chemical Superfund Site.
Results of Site Visit
             Based upon our site visit, we did not identify any issues that would require action
             by Polu Kai Services, LLC, or EPA. We have summarized our results below.

             Buy American Requirements

             We did not identify any issues regarding Section 1605 of the Recovery Act, which
             requires that all iron, steel, or manufactured goods be produced in the United
             States, unless certain exceptions apply. The remedial action at the Tower
             Chemical Superfund site consisted of excavating, transporting, and disposing of
             soils contaminated with pesticides and other composites, and restoring the
             excavated areas. We were told that the only material purchased was the sand used
             to backfill the excavated areas. The contract did not call for the use of any iron,
             steel, or manufactured goods.

             Wage Rate Requirements

             The contractor complied with Section 1606 of the Recovery Act. We interviewed
             all employees at the Tower Chemical Superfund Site on July 13, 2010, to collect
             information on compensation, job duties, training, and qualifications. We
             compared the wages paid on the certified payroll to the Davis-Bacon Act Wage
             Determination included in the contract. We found that all employees were paid
             wages and fringe benefits equal to or above the Davis-Bacon rates prescribed in
             the contract.
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             Limits on Funds and Reporting

             Based on our review of the contract's statement of work and a visual inspection of
             the work being performed at the Tower Chemical Superfund Site, we concluded
             that the contract complied with Section 1604 of the Recovery Act, which states
             that no Recovery Act funds can be used for any casino, other gambling
             establishment, aquarium, zoo, golf course, or swimming pool.

             We concluded that the contractor complied with its responsibilities under
             Section 1512 of the Recovery Act, which requires reports on the use of funds and
             the number of jobs created or retained. We reviewed the 2010 second quarter
             report prepared and submitted by the contractor to the federal reporting website,
             as instructed by the contract.  Based on our review, the information included in the
             report met Recovery Act requirements.

             Contract Matters

             EPA decided to award a fixed price contract to a small, disadvantaged firm based
             on sealed bids. This decision  was based on recommendations in the Recovery Act
             and guidance from the Office of Management and Budget and EPA. EPA selected
             the lowest responsive, responsible bidder. In addition to being a certified 8(a)
             contractor, the selected contractor was a Service Disabled Veteran Owned Small
             Business, a Small Business Administration Small Disadvantaged Business, and a
             Native American (Hawaiian)  owned business.

             The contract has increased from the original amount of $2,639,060 to the current
             value of $4,197,177. The principal reason for the  higher cost was an increase in
             the amount of contaminated soil being removed. The EPA contracting officer
             prepared two Justifications for Other Than Full and  Open Competition to increase
             the contract's scope. The contracting officer used price analysis to determine that
             the negotiated price increases were fair and reasonable.

             The EPA project officer stated that although there was extensive soil testing
             before the project started, it still was not possible  to estimate the exact quantity of
             contaminated soils needing removal on an excavation project of this nature. The
             project officer was satisfied with the work being done under the contract.

             The contractor awarded a large fixed-price subcontract in excess of $2 million.
             The subcontract contained the same work as the prime contract. Almost half of
             the subcontract cost was to pay for the estimated transportation and disposal  costs.
             Both the prime contractor and subcontractor obtained personnel to work on the
             Tower Chemical Superfund Site from a temporary employment agency. Based on
             interviews and background checks, these temporary employees were experienced
             in environmental construction and met hiring criteria.
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             We could not determine whether the contractor complied with the limitations on
             subcontracting clause in the contract, which required the contractor to expend at
             least 50 percent of the cost of contract performance incurred for personnel on
             "employees of the concern." At the time of our site visit, work on the contract was
             not complete and a limits on subcontracting determination could not be done until
             the contractor completed all work. Secondly, such a determination would be
             dependent on whether the  contractor and subcontractor retained complete cost
             records for a fixed-price contract, which they were not required to do. An
             examination of any cost records maintained by the contractor or subcontractor
             was beyond the scope of this assignment.

Recommendations

             We have no recommendations.

Agency Response and Office of Inspector General Comment

             On July 21, 2011, we held an exit conference with representatives from EPA
             Region 4 and Polu Kai Services, LLC to discuss the conclusions in the report.
             Since there were no recommendations, we did not require or receive comments to
             the draft report.
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                 Status of Recommendations and
                     Potential Monetary Benefits
                                                                     POTENTIAL MONETARY
                           RECOMMENDATIONS                               BENEFITS (in $OOOs)
                                                            Planned
 Rec.   Page                                                  Completion     Claimed   Agreed To
 No.   No.             Subject            Status1    Action Official       Date       Amount    Amount
                  No recommendations
 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
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                                                                        Appendix A

                                 Distribution
Office of the Administrator
Regional Administrator, Region 4
Director, Office of Acquisition Management
Agency Followup Official (the CFO)
Agency Followup Coordinator
General Counsel
Associate Administrator for Congressional and Intergovernmental Relations
Associate Administrator for External Affairs and Environmental Information
Audit Followup Coordinator, Region 4
Assistant Regional Administrator, Region 4
Director, Superfund Division, Region 4
Public Affairs Officer, Region 4
President, Polu Kai Services, LLC
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