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U.S. Environmental Protection Agency	17-F-0228
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\ Office of Inspector General
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At a Glance
Why We Did This Review
We performed this audit pursuant
to the Hazardous Waste Electronic
Manifest Establishment Act. The
act requires the U.S.
Environmental Protection Agency
(EPA) to prepare, and the Office of
Inspector General (OIG) to audit,
the Hazardous Waste Electronic
Manifest System Fund financial
statements each year. Our primary
objectives were to determine
whether:
•	The financial statements were
fairly stated in all material
respects.
•	The EPA's internal controls
over financial reporting were in
place.
•	EPA management complied
with applicable laws and
regulations.
The e-Manifest system is being
designed to create a means to
track off-site shipments of
hazardous waste from a
generator's site to the site of the
receipt, and disposition of the
hazardous waste.
This report addresses the
following EPA goal or
cross-agency strategy:
•	Embracing EPA as a high-
performing organization.
EPA's Fiscal Years 2015 and 2014
Hazardous Waste Electronic Manifest
System Fund Financial Statements
Financial Statements Receive an Unmodified Opinion
We rendered an unmodified opinion on the
EPA's fiscal years 2015 and 2014 Hazardous
Waste Electronic Manifest System Fund financial
statements, meaning that the statements were
fairly presented and free of material misstatement.
We found the fund's
financial statements to
be fairly presented and
free of material
misstatements.
We did not identify any matters that we consider to be material weaknesses
or significant deficiencies in the fund.
Noncompliance With Applicable Laws and Regulations
We found that the EPA did not comply with the e-Manifest Act in that, in fiscal
year 2015, the EPA used e-Manifest appropriated funds totaling $22,294 to
cover contract costs unrelated to the e-Manifest project.
Recommendations and Agency Corrective Actions Taken
We recommended that the agency establish controls to ensure that proper
allocations for contract payments are made in the future, and improve
contract oversight. The EPA agreed with our finding and recommendations,
and promptly implemented and completed all corrective actions.
The corrective actions taken by the agency address the intent of our
recommendations and corrected the identified deficiencies.
Send all inquiries to our public
affairs office at (202) 566-2391
or visit www.epa.gov/oia.
Listing of OIG reports.

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