U.S. ENVIRONMENTAL PROTECTION AGENCY
OFFICE OF INSPECTOR GENERAL
The EPA Needs to Improve
Timeliness and Documentation
of Workforce and Workload
Management Corrective Actions
Report No. 13-P-0366
August 30, 2013

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Report Contributors:	Patrick Gilbride
Randy Holthaus
Lawrence Gunn
Kevin Lawrence
Abbreviations
AFC
Audit Follow-Up Coordinator
EPA
U.S. Environmental Protection Agency
FY
Fiscal Year
MATS
Management Audit Tracking System
OAM
Office of Acquisition Management
OARM
Office of Administration and Resources Management
OCFO
Office of the Chief Financial Officer
OIG
Office of Inspector General
RMD
Resource Management Directive
Hotline
To report fraud, waste, or abuse, contact us through one of the following methods:
email: OIG Hotline@epa.gov	write: EPA Inspector General Hotline
phone: 1-888-546-8740	1200 Pennsylvania Avenue, NW
fax:	202-566-2599	Mailcode 2431T
online:
http://www.epa.gov/oiq/hotline.htm
Washington, DC 20460

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At a Glance
Why We Did This Review
Within the past 3 years, the
U.S. Environmental Protection
Agency's Office of Inspector
General issued three audit
reports containing
recommendations designed to
improve the agency's workforce
and workload management.
We conducted this audit to
determine whether the EPA
effectively implemented
corrective actions for issues
identified in OIG reports relating
to the agency's
workforce and workload.
Deficiencies in workforce and
workload management have
been a longstanding issue at the
EPA. Recent budget cuts due to
sequestration have highlighted
the need to improve workforce
and workload management.
This report addresses the
following EPA Goal or
Cross-Cutting Strategy:
 Strengthening EPA's
workforce and capabilities.
The EPA Needs to Improve Timeliness and
Documentation of Workforce and Workload
Management Corrective Actions
What We Found
The EPA did not complete the majority of the corrective actions relating to
workload and workforce management within planned timeframes. Further, some
corrective actions were delayed by more than 6 months and the EPA did not
notify the OIG of those delays, as required by EPA Manual 2750. The Office of
Management and Budget Circular A-50 requires agencies to establish systems to
assure the timely implementation of corrective actions. Complex corrective action
plans and implementing new workload and workforce management initiatives
contributed to delays in completing the corrective actions. Program staff and
managers from the Office of Administration and Resources Management and the
Office of the Chief Financial Officer informed us they were not aware of the
Manual 2750 requirement to notify the OIG if actions are delayed 6 months or
more. Delaying corrective actions relating to workforce and workload
management resulted in unfinished improvements to the EPA's management of
its limited resources.
We also found that the EPA did not update the status for several of the corrective
actions we reviewed. EPA Manual 2750 requires audit follow-up coordinators to
manage audit data in the agency's Management Audit Tracking System. This
includes entering and updating corrective actions and their associated due dates
for each corrective action. However, the AFCs and other program staff did not
believe it was necessary to update the status for completed actions since the
completion date had been added in a separate field. There were some instances
where the AFC could not update the status field because program staff had not
provided certification that it was complete or had not provided a new planned
date. If the EPA does not update MATS with current information, the OIG and
other stakeholders do not have accurate information available regarding the
status of corrective actions.
Recommendations and Planned Corrective Actions
For further information, contact
our Office of Congressional and
Public Affairs at (202) 566-2391.
The full report is at:
www.epa.qov/oiq/reports/2013/
20130830-13-P-0366.pdf
We recommend that the chief financial officer: (1) send notifications to all the
EPA's action officials informing them that when corrective action dates will be
extended by more than 6 months they must provide the OIG with written
notification that includes the new milestone dates, and (2) ensure that training
provided to staff on EPA Manual 2750 emphasizes that AFCs should update all
fields in MATS and that program staff should provide timely information to AFCs.
EPA agreed with both recommendations and proposed corrective actions that we
believe will address our findings.

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<
UNITED STATES ENVIRONMENTAL PROTECTION AGENCY
WASHINGTON, D.C. 20460
THE INSPECTOR GENERAL
August 30, 2013
MEMORANDUM
SUBJECT: The EPA Needs to Improve Timeliness and Documentation of Workforce and
Workload Management Corrective Actions
Report No. 13-P-0366
This is our report on the subject audit conducted by the Office of Inspector General of the
U.S. Environmental Protection Agency. 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.
Action Required
The agency concurred with both of our recommendations. We accept EPA's response and planned
corrective actions and no further response is needed. We will post this report to our website at
http://www.epa.gov/oig.
FROM
Arthur A. Elkins Jr.
TO
Maryann Froehlich, Acting Chief Financial Officer
If you or your staff have any questions regarding this report, please contact Richard Eyermann, acting
assistant inspector general for the Office of Audit, at (202) 566-0565 or Eyermann.Richard@epa.gov;
or Patrick Gilbride, product line director, at (303) 312-6969 or Gilbride.Patrick@epa.gov.

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The EPA Needs to Improve Timeliness and Documentation of
Workforce and Workload Management Corrective Actions
13-P-0366
Table of C
Chapters
1	Introduction		1
Purpose		1
Background		1
Scope and Methodology		2
2	The EPA Did Not Complete Some Corrective Actions in a Timely Manner		4
Corrective Actions Should Be Taken Promptly		4
The EPA Did Not Complete Some Corrective Actions Timely		4
The EPA Did Not Notify the OIG on Two Audits When Corrective
Actions Would Be Completed Beyond 6 Months of Planned Dates 		5
Improving Workload and Workforce Management Is Important		6
Conclusions		7
Recommendation		7
Agency Comments and OIG Evaluation		7
3	The EPA Did Not Always Record Corrective Actions Correctly in MATS		8
The EPA Did Not Always Document the Correct Status for
Corrective Actions		8
The EPA Needs to Ensure Audit Follow-Up Status Is Accurately Updated		9
Conclusions		9
Recommendation	10
Agency Comments and OIG Evaluation	10
Status of Recommendations and Potential Monetary Benefits	11
Appendices
A Summary of Three OIG Reports on Workload and Workforce
Management	12
B Agency Response	15
C Distribution	18

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Chapter 1
Introduction
Purpose
From 1999 through 2010 the U.S. Environmental Protection Agency's authorized
full-time positions decreased from 18,366 to 17,417. Given the long-term federal
budget crisis, along with the more recent sequestration budget cuts, this trend is
likely to continue. Due to an inability to hire additional staff, it is crucial that the
EPA make meaningful improvements to its workload management.
Within the past 3 years, the Office of Inspector General issued three audit reports
containing recommendations designed to improve the agency's workforce and
workload management. The purpose of this follow-up audit was to determine
whether the EPA effectively implemented corrective actions for issues identified
in OIG reports relating to the agency's workforce and workload.
Background
Deficiencies in workforce and workload management have been a longstanding
issue at the EPA and remain an important area for the agency to address. In 2002,
the EPA acknowledged human capital as an agency internal control weakness. In
2008, the EPA removed human capital from the list of agency weaknesses and
added the more specific topic of workforce planning as an office-level weakness
for the Office of the Chief Financial Officer. However, our 2012 report to the
agency on its key management challenges and internal control weaknesses noted
that the EPA still has not developed analytical methods, nor does it collect data
needed, to measure its workload and the corresponding workforce levels
necessary to carry out that workload. Therefore, we elevated workforce planning
to an agency management challenge in July 2012.
EPA Manual 2750, Audit Management Procedures, is the EPA's key framework
for audit resolution. This manual assigns responsibilities and establishes agency
policies and procedures for audit management and follow-up. It specifies the chief
financial officer as the designated agency audit follow-up official. In compliance
with the Office of Management and Budget Circular A-50, Audit Follow up, the
agency audit follow-up official is responsible for agencywide audit resolution and
ensuring that action officials implement corrective actions. The agency audit
follow-up coordinator is in the OCFO and supports the agency audit follow-up
official. The agency AFC is responsible for maintaining and operating the
agency's audit tracking system for OIG audits, coordinating with other office
audit follow-up coordinators across the agency and training them on audit follow-
up procedures. Office AFCs are responsible for helping office staff understand the
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audit tracking system and managing OIG audit data in the agency's audit tracking
system, including:
	Entering corrective actions and associated due dates per the corrective
action plan.
	Tracking the implementation of corrective actions and ensuring that
extensions to due dates are obtained from the action official as
appropriate.
	Ensuring that the action official notifies the OIG in writing, with a copy to
the agency management official and any office AFC(s) involved, if
completion of any corrective action will be extended by more than
6 months past the date agreed to by the agency and the OIG.
	Entering past due comments into the agency's audit tracking system as
needed prior to March 31 and September 30 for semiannual reporting.
	Entering the final action date into the agency's audit tracking system once
a certification memo has been received, as well as the date of the
certification memo and the name and title of the signer.
The EPA uses its Management Audit Tracking System to track and document
audit resolution. OCFO is the primary office within the EPA responsible for
administering MATS. According to OCFO's quality assurance plan, Ensuring the
Quality of Data in MATS, "OCFO administers MATS and uses it to track
information agency-wide on audit corrective actions, including financial
information and reasons for missed deadlines." Regarding the role of office
AFCs, the quality assurance plan states, "Designated Audit Follow-up
Coordinators in program and regional offices then use MATS to track such key
dates as the 180-day milestone for agreeing on corrective actions in response to
OIG final report recommendations and the 365-day milestone for implementing
corrective actions. Office AFCs are responsible for entering accurate, complete,
and verifiable information into MATS."
Scope and Methodology
We conducted our audit from November 2012 to June 2013 in accordance with
generally accepted government auditing standards. Those standards require that
we obtain sufficient, appropriate evidence to provide a reasonable basis for our
findings and conclusions based on our evaluation objectives. We believe that the
evidence we obtained during this audit provides a reasonable basis for our
findings and conclusions.
We interviewed staff and managers from the OCFO's Office of Budget; and the
Office of Administration and Resources Management's Office of Human
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Resources, Office of Grants and Debarment, Office of Acquisition Management,
and Office of Policy and Resources Management.
We reviewed the following OIG reports associated with the EPA's workforce and
workload management issued from October 2010 to September 2011:
	EPA's Contracts and Grants Workforce May Face Future Workload
Issues, Report No. ll-R-0005, October 25, 2010.
	EPA Needs to Strengthen Internal Controls for Determining Workforce
Levels, Report No. 1 l-P-0031, December 20, 2010.
	EPA Needs Workload Data to Better Justify Future Workforce Levels,
Report No. ll-P-0630, September 14, 2011.
Each report contained recommendations to address the EPA's workforce and/or
workload management. We obtained and reviewed the EPA's corrective action
plans associated with each of the subject audit reports. We also reviewed MATS
reports associated with the corrective actions for each of the audit reports.
We obtained the MATS reports in October 2012 just prior to starting the audit.
A description of the recommendations and corrective actions associated with these
reports is in appendix A.
In addition to the subject reports and corresponding corrective action plans, we
reviewed EPA Manual 2750, Audit Management Procedures; OMB Circular
A-50, Audit Followup; and other background and criteria relevant to the audit,
including:
	MATS User Manual.
	MATS Quality Assurance Plan.
	OARM's Federal Managers' Financial Integrity Act Assurance Letter.
	OCFO's Federal Managers' Financial Integrity Act Assurance Letter.
	OIG's 2012 Management Challenges Letter to EPA.
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Chapter 2
The EPA Did Not Complete Some Corrective Actions
in a Timely Manner
The EPA did not complete the majority of its corrective actions relating to
workload and workforce management in a timely manner. Further, for two audits
we reviewed containing recommendations for OCFO, they did not notify the OIG
when corrective actions were delayed more than six months. OMB Circular A-50
requires agencies to establish systems to assure the timely implementation of
corrective actions that address audit recommendations. EPA Manual 2750
requires the EPA to notify the OIG in writing when a corrective action will be
delayed by more than 6 months. For these audits, the EPA's staff did not notify
the OIG when corrective actions were significantly delayed because they were not
aware of that requirement. Improving workforce and workload management is
important. Considering the present economic and budgetary climate and the
increased need for the federal government to work with the utmost efficiency, it is
important that the EPA continue to work on improving its workload and
workforce management processes.
Corrective Actions Should Be Taken Promptly
OMB Circular A-50 provides the policies and procedures agencies are required to
use when responding to reports issued by inspectors general. The circular states,
"Audit [follow-up] is an integral part of good management, and is a shared
responsibility of agency management officials and auditors. Corrective action
taken by management on resolved findings and recommendations is essential to
improving the effectiveness and efficiency of Government operations. Each
agency shall establish systems to assure the prompt and proper resolution and
implementation of audit recommendations."
EPA Manual 2750, revised on September 28, 2012, also contains requirements
relating to the timeliness of corrective actions. The manual requires the EPA to
notify the appropriate assistant inspector general in writing if corrective action
dates will be missed by more than 6 months. The action official must also
document the reason(s) and revised dates in MATS.
The EPA Did Not Complete Some Corrective Actions Timely
The EPA completed the two corrective actions associated with OIG report
1 l-R-0005, EPA's Contracts and Grants Workforce May Face Future Workload
Issues, within the originally planned timeframes. However, the EPA extended the
dates for completing 10 of the 17 corrective actions associated with the other two
reports (see appendix A). For example, in OIG report 1 l-P-0630, we
recommended that OCFO conduct a pilot project requiring the EPA's
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organizations to collect and analyze workload data on key project activities. We
also recommended that OCFO use information learned from the pilot and the
ongoing contracted workload study to issue guidance to the EPA's program
offices on workload analysis. The EPA agreed to address these recommendations
by the end of fiscal year 2012. However, the EPA has not completed these
corrective actions and does not plan to do so until the end of FY 2013.
Some actions were delayed because of the complexity of the actions. The AFC for
OCFO explained that it can be very challenging to accurately input information
into MATS when the corrective actions cited in the agency's corrective action
plan are complex. For example, in response to recommendations in OIG report
1 l-P-0630, personnel from OCFO's Office of Budget spent time benchmarking
other organizations and piloting processes with the EPA's program offices.
During that process, the Office of Budget identified a process for collecting and
analyzing workload data and proposed this approach to the Deputy Administrator.
To test this approach and ensure cost effectiveness, the Deputy Administrator and
the Office of Budget agreed it would be best to pilot this approach prior to
implementing it nationwide. Though this was a reasonable business decision, the
additional piloting delayed corrective actions.
Further, the EPA has not conducted workload analysis in over 20 years. It has
therefore been difficult for the EPA to develop accurate timeframes for
completing corrective actions without careful planning and identifying detailed
actions that will contribute to effectively addressing recommendations.
Additionally, some of OARM's corrective actions were late because OARM
agreed to complete the actions in conjunction with updates to Resources
Management Directives 2520, U.S. EPA 's Administrative Control of
Appropriated Funds, which was also delayed. In OIG report 1 l-P-0031,
recommendation 3-1 required OARM to amend its workforce planning guidance
in conjunction with RMD 2520 and the annual planning and budget memoranda.
To address this recommendation, OARM agreed to amend workforce planning
guidance to request that program and regional offices provide relevant workforce
information as part of the agency's annual budget process. OFCO delayed
completion of its RMD 2520 update until the end of FY 2013. However, rather
than continuing to delay its corrective action, OARM completed workforce
planning guidance documents. Therefore, in spite of delays to RMD 2520, OARM
worked proactively and found a way to complete its corrective action.
The EPA Did Not Notify the OIG on Two Audits When Corrective
Actions Would Be Completed Beyond 6 Months of Planned Dates
For two audits, OCFO did not notify the OIG when it delayed completion of some
its corrective actions by more than 6 months. For example, in OIG report
1 l-P-0031, we recommended that OCFO amend RMD 2520 and the annual
planning and budget memoranda to require using workload analysis to help
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determine employment levels needed to accomplish agency goals. To address that
recommendation, OCFO agreed to amend RMD 2520 to more fully describe
workload planning needs. OCFO originally planned to complete that corrective
action by the end of February, 2012. However, OCFO still has not completed the
update to RMD 2520 and has delayed that planned completion date to the end of
FY 2013.
The EPA did not provide the OIG with written notification of the delay in
providing an update to RMD 2520. OCFO did not notify the OIG that some
actions would be more than 6 months late because staff and managers were not
aware of that requirement. The AFC for OCFO was not certain but thought that
notification should have been sent to the OIG prior to making changes. However,
that did not occur for the delays in our subject reports. The deputy director of
OCFO's Office of Budget informed us she was not aware of any method other
than MATS where offices communicate this information (changes to dates or
actions) to the OIG. Even though OARM did not have any corrective actions
more than 6 months late, some of its staff were not aware of this requirement
either. The AFC for OARM stated she is not aware of any formal communications
regarding corrective actions outside of what she puts into MATS.
Improving Workload and Workforce Management Is Important
Considering the present economic and budgetary climate and the increased need
for the federal government to work with the utmost efficiency, it is important that
the EPA continue to work on improving its workload and workforce management
processes. The EPA has yet to implement any agencywide workload analysis
guidance or methodology. Given the significance of this issue and the need for
progress agencywide, we elevated this issue from an internal control weakness to
an agency management challenge in our 2012 Management Challenges Letter to
EPA.
The corrective actions the EPA established to address the recommendations in our
prior reports focus on important improvements needed to better manage the
EPA's limited resources. Extending the completion of those corrective actions has
resulted in a delay to these improvements. Further, we were not aware of the
delayed corrective actions because the EPA did not notify us when it extended
milestones by more than 6 months.
The EPA informed us that the agency has already addressed the specificity of
corrective action plans through guidance in the updated EPA Manual 2750.
Program staff and managers informed us that the guidance contained in the
updated manual provides clear instructions on preparing quality corrective action
plans. They also informed us that staff training is already underway on changes
and additions to EPA Manual 2750.
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Conclusions
Audit follow-up is a shared responsibility between the EPA and the OIG and is an
important component of sound program management. To help us monitor
corrective actions, it is important for the EPA to notify us of significant delays
that will exceed 6 months. To increase the effectiveness of its corrective action
process, EPA should ensure that the training administered on the updated EPA
Manual 2750 includes instruction on preparing concise corrective actions and
notifying the OIG of any significant delays in planned completion dates.
Recommendation
We recommend that the chief financial officer:
1. Notify all the EPA's action officials that when they extend planned
completion dates for corrective actions by more than 6 months they must
provide the OIG with written notification that includes the new milestone
dates.
Agency Comments and OIG Evaluation
The EPA concurred with recommendation 1 and provided three corrective actions it
has taken or plans to take. First, OCFO held a quarterly conference call with
agency AFCs in June 2013 regarding the audit finding. Second, OCFO plans to
develop and provide MATS training to AFCs by December 31, 2013. Third, OCFO
plans to also conduct management accountability reviews to ensure audit follow-up
documentation and data in MATS is accurate. OCFO plans to complete such
reviews within all regional and headquarters offices by September 30, 2015.
We concur with the EPA's corrective actions associated with recommendation 1
and consider the recommendation resolved with corrective action pending.
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Chapter 3
The EPA Did Not Always Record Corrective Actions
Correctly in MATS
The EPA did not update the status in MATS for several of the corrective actions
we reviewed. EPA Manual 2750 specifies that AFCs manage audit data in MATS,
including entering and updating corrective actions and associated due dates for
each corrective action. MATS status was not updated because the AFCs and other
program staff did not believe it was necessary for completed actions since the
completion date had been added in a separate field. There were also instances
where the AFC could not update the status field because program staff had not
provided certification that it was complete or a new planned completion date was
established. If MATS is not updated with current information, the OIG and other
stakeholders do not have assurance that progress is being made to implement
corrective action in a timely manner.
The EPA Did Not Always Document the Correct Status for
Corrective Actions
According to OCFO's quality assurance plan, OCFO relies on program and
regional offices to carry out corrective actions to which they have agreed in
response to audit recommendations. The plan specifies that offices should
document activities and report progress in MATS. OCFO administers MATS and
uses it to track information agencywide on corrective actions.
EPA Manual 2750 establishes policies and procedures, and assigns agency
responsibilities for audit management and follow-up. The manual specifies that
the agency AFC is responsible for maintaining and operating the agency's audit
tracking system. The agency AFC is also responsible for coordinating across the
agency with other offices' AFCs as necessary to track audit reports from issuance
through completion of corrective actions. Additionally, the agency AFC also
trains office AFCs on audit follow-up procedures so that they can educate action
officials in their offices. Office AFCs are responsible for managing audit data in
MATS, including entering and updating corrective actions and associated due
dates per the corrective action plan.
Based on MATS reports from October 2012, the status of several corrective
actions was listed as "unspecified" for two of the three reports we reviewed: OIG
Report ll-P-0031 and OIG Report ll-R-0005 (see appendix A). "Unspecified" is
the default status in MATS when the AFC does not input any information into a
status field. For example, the status of corrective actions associated with OIG
report ll-P-0031 recommendations 4-1, 4-2, and 4-3 was listed as "Unspecified."
However, we know from supporting documentation provided by OARM during
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our review that OARM completed those corrective actions. In February 2013, we
brought this to the attention of the AFC for OARM. Subsequently, that AFC
updated MATS to show the current status of each of those corrective actions as
complete.
The EPA Needs to Ensure Audit Follow-Up Status Is
Accurately Updated
The status of several corrective actions was not updated for two different reasons.
First, OARM staff informed us they did not see the importance of updating the
status field in MATS for completed corrective actions when the completion date
had been entered. They believed the completion date adequately signified
completion. However, stakeholders that review MATS may not understand this.
To avoid confusion, AFCs should update all data fields within MATS.
A second reason the status field in MATS was not updated was because the AFC
did not have enough information to determine the actual status. Two of OCFO's
corrective actions were labeled "unspecified." Both of those corrective actions
related to updating the OIG on the status of efforts to improve workload analysis.
Although the AFC believed those corrective actions were complete, she could not
label them as such because program staff had not provided her with certification
that the corrective actions had been completed. Program staff and managers
should ensure AFCs have all of the information they need to keep MATS accurate
and up to date.
Audit follow-up is essential to good management and is a shared responsibility
between the EPA and the OIG. If MATS is not updated with current information,
the OIG does not have an accurate picture of the status of corrective actions.
Further, OCFO relies on data contained in MATS to prepare semiannual reports
and to compile an end-of-year audit follow-up report. The EPA includes this report
in its annual Performance and Accountability Report to Congress and the President.
Thus, the quality of the EPA's annual report to Congress depends on the accuracy
and completeness of data that agency AFCs enter in MATS.
As mentioned in the previous chapter, the EPA informed us that it is already
providing training on the updated version of EPA Manual 2750. The EPA should
ensure that training emphasizes the importance of updating the status of all
corrective actions in MATS.
Conclusions
MATS is the primary way the EPA reports the status of corrective actions to the
OIG. Although it seems clear to AFCs and others responsible for overseeing data
in MATS that a corrective action is complete when the completion date is entered,
it may not seem clear to otherstakeholders who review the system. An unspecified
status gives the appearance that a corrective action may not be complete. This
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could lead to misinterpretations or incorrect conclusions about the status of
corrective actions. To avoid this problem, AFCs need to ensure they regularly
complete all fields in MATS with accurate and up-to-date information.
Recommendation
We recommend that the chief financial officer:
2. Ensure that training provided on EPA Manual 2750 emphasizes that
(a) AFCs should update all fields in MATS, and (b) program staff and
managers should provide timely information to AFCs to ensure that they
can update all fields within MATS.
Agency Comments and OIG Evaluation
The EPA concurred with recommendation 2 and provided two corrective actions it
has taken or plans to take. First, OCFO held a quarterly conference call with
agency AFCs in June 2013 to address the audit finding. Second, OCFO plans to
develop and provide MATS training to agency AFCs by December 31, 2013.
We concur with the EPA's corrective actions associated with recommendation 2
and consider the recommendation resolved with corrective action pending.
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Status of Recommendations and
Potential Monetary Benefits
RECOMMENDATIONS
POTENTIAL MONETARY
BENEFITS (In $000s)
Rec.
No.
Page
No.
Subject
Status1
Planned
Completion
Action Official	Date
Claimed
Amount
Agreed To
Amount
7 Notify all the EPA's action officials that when they
extend planned completion dates by more than
6 months they must provide the OIG with written
notification that includes the new milestone dates.
10 Ensure that training provided on EPA Manual 2750
emphasizes that (a) AFCs should update all fields in
MATS, and (b) program staff and managers should
provide timely information to AFCs to ensure that they
can update all fields within MATS.
Chief Financial Officer 09/30/2015
Chief Financial Officer 12/31/2013
O = recommendation is open with agreed-to corrective actions pending
C = recommendation is closed with all agreed-to actions completed
U = recommendation is unresolved with resolution efforts in progress
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Appendix A
Summary of Three OIG Reports on Workload and
Workforce Management
	Recommendations and corrective actions for OCFO are highlighted in blue.
	Recommendations and corrective actions for OARM are highlighted in yellow.
EPA Needs to Strengthen Internal Controls for Determining Workforce Levels,
Report No. ll-P-0031, issued December 20, 2010
Recommendations
Corrective Actions
Planned
Dates from
Corrective
Action
Report
Planned
Dates from
MATS
Completed
Dates from
MATS
Status in
MATS
2-1. Amend the Resource Management
Directive 2520 and the annual planning
and budget memoranda to require using
workload analysis to help determine
employment levels needed to accomplish
Agency goals.
1-1. Amend RMD 2520 to
more fully describe workload
planning needs.
2/29/2012
9/30/2012
00-00-0000
Delayed
(over 1
year until
9/30/2013)
2-2. Require the Agency to complete a
workload analysis for all critical functions
to coincide with developing the strategic
plan.
2-1. Receive Final Results of
Workload Survey/Bench
marking Study.
9/30/2011
9/30/2011
9/28/2011
Complete
(on time)

2-2. Begin Quarterly Progress
Updates to the OIG.
Not in
Corrective
Action
Report
10/31/2011
00-00-0000
Unspecified

2-3. Review Final Study
Results, Results from Region
1 and 6 pilots, and external
variables analysis to develop
Workload Analyses Options.
11/30/2011
11/30/2011
5/31/2012
Complete
(6 months late)

2-4. Circulate Draft Workload
Analyses Options for
Comment.
2/29/2012
2/28/2012
5/31/2012
Complete
(3 months late)

2-5. Present Options and
Recommendation to Senior
Leadership.
3/31/2012
3/31/2012
6/1/2012
Complete
(2 months late)

2-6. Option Approved by
Senior Leadership
(DECISION POINT).
4/28/2012
4/28/2012
6/1/2012
Complete
(1 month late)

2-7. Next Steps.
6/30/2012
6/30/2012
6/30/2012
Complete
(on time)

2-8. Update OIG on Next
Steps and Major Milestones.
Not in
Corrective
Action
Report
9/30/2012
00-00-0000
Unspecified
3-1. Amend its workforce planning
guidance (in conjunction with Resource
Management Directive 2520 and the
annual planning and budget memoranda)
to require that headquarters program
offices and regions provide the number of
positions for the current fiscal year in each
MCO (see Appendix D), and the number
projected to accomplish planned Agency
goals.
3-1. Amend OARM's
workforce planning guidance
to request program and
regional offices provide the
number of positions by
Mission Critical Occupation
(MCO) and linkage to goals,
where applicable, as part of
the Agency's annual budget
process (completion
2/29/2012
2/29/2012
8/30/2012
Complete
(on time -
MATS was
incorrect.
This action
was actually
completed
2/29/2012.)
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Recommendations
Corrective Actions
Planned
Dates from
Corrective
Action
Report
Planned
Dates from
MATS
Completed
Dates from
MATS
Status in
MATS

contingent upon OCFO's
update RMD 2520 and annual
planning and budget
memoranda).




3-2. Report the MCO data gathered in
conjunction with Resource Management
Directive 2520 and OB's annual planning
and budget memoranda, within the Human
Capital Management Report.
3-2. Incorporate only current
year (baseline) MCO data
gathered as part of the
Agency's annual budget
process into the Human
Capital (HC) Management
Report.
12/15/2011
12/15/2011
12/15/2011
Complete
(on time)
4-1. Upon development of the Agency's
Strategic Plan, require Agency program
and regional offices to provide local-level
workforce-planning data, including current
year and potential shifts in the numbers of
MCO positions needed to meet strategic
goals.
4-1. Revise Strategic
Workforce Plan to improve
the linkage with the Agency's
Strategic Plan and describe
how workforce planning will
help the Agency achieve its
strategic goals.
2/29/2012
2/29/2012
8/28/2012
Unspecified
(almost 6
months late)
4-2. Summarize the local-level workforce-
planning data needed to achieve each EPA
strategic goal.
4-2. Summarize MCO data
for planning purposes and
linkage to strategic goals.
2/29/2012
2/29/2012
8/30/2012
Unspecified
(6 months late)
4-3. Provide summarized local-level
workforce-planning data, including data
sorted by programmatic goal level, to OB.
4-3. Update workforce
planning guidance and/or
Strategic Workforce Plan, and
summarize MCO data for
planning purposes and
linkage to strategic goals.
2/29/2012
2/29/2012
8/28/2012
Unspecified
(almost 6
months late)
EPA Needs Workload Data to Better Justify Future Workforce Levels,
Report No. ll-P-0630, issued September 14, 2011
Recommendations
Corrective Actions
Planned
Dates from
Corrective
Action
Report
Planned
Dates from
MATS
Completed
Dates from
MATS
Status in
MATS
1. We recommend that the Chief Financial
Officer conduct a pilot project requiring
EPA organizations to collect and analyze
workload data on key project activities.
1-1. Create a workload
analysis model for air and
water permitting programs.
9/30/2012
5/31/2012
5/31/2012
Complete
(on time)
1-2. Conduct Analyses of
Grants and Superfund Cost
Recovery.
9/30/2012
1/31/2013
00-00-0000
Adhering
2. We recommend that the Chief Financial
Officer use information learned from the
pilot and the ongoing contracted workload
study to issue guidance to EPA program
offices on:
a.	How to collect and analyze workload
data
b.	The benefits of workload analysis
c.	How this information should be used to
prepare budget requests
2-1. Revise RMD 2520 to
incorporate workload
planning guidance.
9/30/2012
9/30/2013
00-00-0000
Adhering
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EPA's Contracts and Grants Workforce May Face Future Workload Issues,
Report No. ll-R-0005, issued: October 25, 2010
Recommendations
Corrective Actions
Planned
Dates from
Corrective
Action
Report
Planned
Dates from
MATS
Completed
Dates from
MATS
Status in
MATS
2-1. OARM should direct OAM and OGD
to establish procedures to review the
metrics for Recovery Act and non-
Recovery Act contract and grant activities
with senior managers for the period ending
September 30, 2010, and quarterly
thereafter. For any metrics that do not
meet performance goals, senior managers
should examine the reasons the goals were
not met, and where a control weakness is
revealed, develop a plan with corrective
actions, dates, and responsible offices to
ensure that the goals are met in the future.
If goals are not attained due to resource
limitations, OAM and OGD should work
with OCFO to reexamine the distribution
of Recovery Act management resources.
2-1. OGD will review EPA's
performance against
applicable Recovery Act/non-
Recovery Act metrics for
grant activity beginning with
the fourth quarter of FY 2010
and for each quarter thereafter
through the end of FY
2011. Also, On February 1,
2011, OGD will have a kick-
off meeting with Senior
Resource Officials covering
the fourth quarter of FY 2010
and the first quarter of FY
2011.
9/30/2011
11/30/2011
9/1/2011
Unspecified
(1 month
early)
3-1. We recommend that the Assistant
Administrator for Administration and
Resources Management, direct OAM to
develop and implement organization-wide
performance measures to better manage its
activities.
3-1. OAM is in the process of
implementing a Balanced
Scorecard Initiative including
performance measurement
and performance management
programs.
9/30/2011
9/30/2011
9/1/2011
Unspecified
(1 month
early)
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Appendix B
Agency Response
July 29, 2013
MEMORANDUM
SUBJECT: EPA's Response to the Office of Inspector General Draft Report, Proj ect Number
OA-FY13-0047, "EPA Needs to Improve Timeliness and Documentation of
Workforce and Workload Management Corrective Actions," dated June 18, 2013
FROM: Nanci E. Gelb, Principal Deputy Assistant Administrator
Office of Administration and Resources Management
David A. Bloom, Acting Deputy Chief Financial Officer
Office of the Chief Financial Officer
TO:	Richard Eyermann, Acting Assistant Inspector General
Office of Audit
Thank you for the opportunity to comment on the draft report, "EPA Needs to Improve
Timeliness and Documentation of Workforce and Workload Management Corrective Actions,"
Project Number OA-FY13-0047. We appreciate your staffs efforts to continue to promote the
agency's need for timely reporting in our corrective action tracking system. Since the report
addressed both workforce and workload challenges, we have coordinated our review of the OIG
report and its recommendations.
AGENCY'S OVERALL POSITION
The EPA recognizes the need to more clearly communicate progress implementing OIG
workforce and workload recommendations. Our offices concurred with the recommendations
presented and have already begun to strengthen training and coordination to do so. The EPA
agrees with the OIG on completing corrective actions in a timely fashion, notifying the OIG
when corrective actions are delayed more than six months, and recording completed corrective
actions accurately in the agency's Management Audit Tracking System.
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AGENCY'S RESPONSES TO REPORT RECOMMENDATIONS
No.
Recommendation
High-Level
Intended Corrective
Actions(s)
Estimated Completion
Date
1
Notify all the EPA's
action officials that when
they extend planned
completion dates for
corrective actions by more
than 6 months, they must
provide the OIG with
written notification that
includes the new
milestone dates
1.1 Hold conference call with
agency Audit Follow-up
Coordinators
Completed 6/18/2013;
(Quarterly conference calls
are ongoing)
1.2 Develop training for AFC
on using MATS
Q1 FY 2014
1.3 Conduct Management
Accountability Reviews to
review audit follow-up
documentation and QA/QC
data in MATS
Ongoing
(OCFO completed reviews
of Region 1, OAR, and
OW in June 2013; EPA
expects to complete the full
round of reviews of all
regional and HQ offices
every 3 years, e.g. Q4 FY
2015)
2
Ensure that training
provided on EPA Manual
2750 emphasizes that (a)
AFCs should update all
fields in MATS and (b)
program staff and
managers should provide
timely information to
AFCs to ensure that they
can update all fields
within MATS
2.1 Hold conference call with
agency Audit Follow-up
Coordinators
Completed 6/18/2013;
(Quarterly conference calls
are ongoing)
2.2 Develop training for AFC
on using MATS
Q1 FY 2014
CONTACT INFORMATION
If you have workload questions, please contact Carol Terris, Acting Director, Office of
Budget/OCFO at (202) 564-0533 or Hamilton Humes, senior advisor, Office of Budget/OCFO at
(202) 564-2835. For workforce questions, please contact John Taylor, Director, Office of Human
Capital Management Division/OHR/OARM, at (202) 564-0948 or Alan Bogus at (202) 564-
0228. For questions regarding MATS data, please contact Bernadette Dunn, the agency audit
follow-up coordinator at (202) 564-4963.
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CONCLUSION
We remain committed to partnering with your staff on findings and recommendations that help
protect human health and the environmental and support the agency's efforts to do so. We are
always looking for innovative ideas to improve the ability of the EPA's programs to strengthen
resource stewardship while also achieving better environmental results. We recommend this
report be closed on issuance.
cc: Josh Baylson, Associate Chief Financial Officer, OCFO
Susan Kantrowitz, Director, Office of Human Resources, OARM
Angela Freeman, Deputy Director, Office of Human Resources, OARM
Carol Terris, Acting Director, Office of Budget, OCFO
John Showman, Director, Office of Policy and Resources Management, OARM
Steve Blankenship, Deputy Director, Office of Policy and Resources Management, OARM
Jeanne Conklin, Acting Deputy Director, Office of Budget, OCFO
John Taylor, Director, Office of Human Capital Management Division, OHR/OARM
Diane Kelty, OCFO
Debbie Rutherford, OCFO
Kimberly Dubbs, OCFO
Barbara Freggens, OCFO
Hamilton Humes, OCFO
Alan Bogus, OARM
Debbi Hart, OARM
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Appendix C
Distribution
Office of the Administrator
Deputy Administrator
Chief Financial Officer
Assistant Administrator for Administration and Resources Management
Deputy Chief Financial Officer
Principal Deputy Assistant Administrator for Administration and Resources Management
Director, Office of Budget, Office of the Chief Financial Officer
Agency Follow-Up Coordinator
General Counsel
Associate Administrator for Congressional and Intergovernmental Relations
Associate Administrator for External Affairs and Environmental Education
Director, Office of Human Resources, Office of Administration and Resources Management
Director, Office of Grants and Debarment, Office of Administration and Resources Management
Director, Office of Acquisition Management, Office of Administration and
Resources Management
Audit Follow-Up Coordinator, Office of the Chief Financial Officer
Audit Follow-Up Coordinator, Office of Administration and Resources Management
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