$ < 73 \ Ml r ppo^ O 2 Lll O T A? OFFICE OF INSPECTOR GENERAL Catalyst for Improving the Environment Audit Report Number of and Cost to Award and Manage EPA Earmark Grants, and the Grants' Impact on the Agency's Mission Report No. 2007-P-00024 May 22, 2007 ------- Report Contributors: Alfred Falciani Randy Holthaus Kevin Lawrence Matthew Simber Khadija Walker Abbreviations EPA U.S. Environmental Protection Agency EPM Environmental Programs and Management (appropriation account) FTE Full-Time Equivalency OIG Office of Inspector General S&T Science and Technology (appropriation account) STAG State and Tribal Assistance Grants (appropriation account) ------- tf£D sr^ / \ U.S. Environmental Protection Agency 2007-P-00024 ? ^ Hffiro nf Incnortnr Perioral May 22, 2007 0* U ¦ O • L. I I V11 Ul IIIICI I Lul a I UlCvll Office of Inspector General At a Glance PRO"*^ Why We Did This Review Based on a congressional request, we reviewed congressional earmark grants awarded by the U.S. Environmental Protection Agency (EPA). Specifically, the requestor asked us to determine the total number and dollar amount of earmark grants, including EPA's associated costs. The requestor also asked us to determine what impact earmarks had on advancing EPA's mission and goals. Background For this report, we define a congressional earmark as a numbered line item within a House Conference Report specifying a dollar amount, recipient, and a particular project. Since 2003, earmarks have represented about 4 to 6 percent of EPA's annual budget. While EPA awards the majority of earmark grants to States and local governments, it also awards earmark grants to universities and non-profit organizations. For further information, contact our Office of Congressional and Public Liaison at (202) 566-2391. Catalyst for Improving the Environment Number of and Cost to Award and Manage EPA Earmark Grants, and the Grants' Impact on the Agency's Mission What We Found Between January 1, 2005, and March 31, 2006, EPA awarded 444 earmark grants totaling $454 million. Those earmarks accounted for about 13 percent of the grant dollars EPA awarded. During this same time, EPA spent about $4.9 million to award and manage the 444 earmark grants. Our review of work plans for 86 earmark grants found that 82 were for projects aimed at contributing to EPA's Strategic Plan mission and goals. Thus, we considered them to be helping to advance EPA's mission and goals. Grant work plans for the other four grants did not demonstrate how the projects would promote EPA goals: • A non-profit organization used about half its grant funds to purchase computers for a high school and support student trips between the United States and U.S. Virgin Islands. • A university studied noise levels from parked, idling trains. • A local government did not identify how two of the earmark grants were going to achieve the objectives stated in the work plans or how the projects would impact the environment. We are not making any recommendations in this report. In responding to the draft report, EPA noted that the Office of Inspector General found that most earmarks have the potential to contribute to EPA's mission. Further, EPA believes that two of the four earmark grants we questioned (for the non-profit and the university) contributed to the Agency's mission. In comparing the work plans to the Agency's goals, we did not agree that the earmark grants contributed to the Agency's mission. EPA is conducting a compliance review of one of the grants to ensure funds were not used for unallowable activities. For the two grants to the local government, EPA is working with the recipient to revise the work plans. To view the full report, click on the following link: www.epa.qov/oiq/reports/2007/ 20070522-2007-P-00024.pdf ------- $ A \ \ Wi UNITED STATES ENVIRONMENTAL PROTECTION AGENCY WASHINGTON, D.C. 20460 OFFICE OF INSPECTOR GENERAL May 22, 2007 MEMORANDUM SUBJECT: Number of and Cost to Award and Manage EPA Earmark Grants, and the Grants' Impact on the Agency's Mission Report No. 2007-P-00024 TO: Luis Luna Assistant Administrator Office of Administration and Resources Management This is our report on the number and cost of congressional earmark grants, and whether such grants advance the U.S. Environmental Protection Agency's (EPA's) mission and goals. This report contains our analysis and conclusions related to 86 earmark grants that we reviewed. This report represents the opinion of the Office of Inspector General 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 cost of this report - calculated by multiplying the project's staff days by the applicable daily full cost billing rates in effect at the time - is $283,509. Action Required Because this report contains no recommendations, you are not required to respond to this report. We have no objections to the further release of this report to the public. This report will be available at http://www.epa.gov/oig. If you or your staff have any questions regarding this report, please contact me at (202) 566-0847 or roderick.bill@epa.gov; or Janet Kasper, Director, Assistance Agreement Audits, at 312-886-3059 or kasper.ianet@epa.gov. Bill A. Roderick Acting Inspector General ------- Number of and Cost to Award and Manage EPA Earmark Grants, and the Grants' Impact on the Agency's Mission Table of C Purpose 1 Background 1 Scope and Methodology 1 Number of Earmarks and Associated Costs to Award and Manage 2 Impact Earmarks Had on Advancing EPA's Mission and Goals 2 Status of Recommendations and Potential Monetary Benefits 6 Appendices A Details on Scope, Methodology, and Prior Audit Coverage 7 B STAG Earmark Grants Reviewed 10 C EPM and S&T Earmark Grants Reviewed 12 D Agency Response 14 E Distribution 16 ------- Purpose In August 2006, U.S. Senator Tom Coburn of Oklahoma requested that the Office of Inspector General (OIG) review congressional earmark grants awarded by the U.S. Environmental Protection Agency (EPA). Specifically, he asked that we: 1. Determine the total number of earmarks and EPA's associated costs to award and manage such grants. 2. Assess the impact that earmarks had on advancing EPA's mission and goals. Background For the purpose of this report, we define a congressional earmark as a numbered line item within a House Conference Report typically specifying a dollar amount, recipient, and project. Agency policy (Grants Policy Issuance 03-01) states: "EPA will generally honor directions to make assistance awards for earmarks if it has the statutory authority to award the financial assistance." EPA requires earmark recipients to meet all Federal grant requirements. EPA awards most of its earmark projects as grants or cooperative agreements. In this report, we refer to both grants and cooperative agreements as grants. Earmark projects are identified in the House Conference Report on an annual basis. Congress includes these earmark awards under the following three appropriation accounts: • Environmental Programs and Management (EPM): For projects under various media - air, water, land, etc. • Science and Technology (S&T): Primarily relating to research and development projects. • State and Tribal Assistance Grants (STAG): Primarily for water infrastructure projects or their technical oversight. Before awarding a grant to an earmark recipient, EPA requires grant applicants to complete an Application for Federal Assistance. In this application, recipients must submit a statement of work or work plan. EPA requires that work plans describe the proposed project and the project's intended environmental results. Since 2003, earmarks have represented between 3.8 and 6.4 percent of EPA's annual budget. While EPA awards the majority of earmarks to States and local governments, it also awards earmarks to universities and non-profit organizations. Scope and Methodology We performed our audit in accordance with Government Auditing Standards, issued by the Comptroller General of the United States. We conducted our audit work from October 2006 to February 2007. We gathered information from EPA Headquarters and all 10 EPA regions. We reviewed the work plans for 86 earmark grants EPA awarded from January 1, 2005, to March 31, 1 ------- 2006. We also spoke with the grant project officers when work plans appeared to have questionable links to EPA's Strategic Plan. See Appendix A for further details on the audit scope and methodology, including prior audit coverage. Number of Earmarks and Associated Costs to Award and Manage Between January 1, 2005, and March 31, 2006, EPA awarded 444 earmark grants totaling $454 million. We estimated EPA's cost to award and manage the 444 earmark grants to be $4.9 million (see Table 1). This estimate includes salaries and overhead costs for project officers and grant specialists, salaries for non-grants management staff that track and assist with the earmark awards, and costs to maintain a database. EPA awarded 3,995 new and continuing grants, totaling $3.5 billion, within our review period. The cost to award and manage all EPA grants totaled $100.3 million.1 Appendix A provides details on how we developed the estimates. Table 1. EPA's Cost to Award and Manage Earmarks Cost Category Dollar Amount Cost of salaries and overhead for project officers and grants specialists to award and manage the 444 earmarks from January 1, 2005, through March 31, 2006 $4,342,331 Regional Offices of Congressional and Intergovernmental Relations costs to track and assist with awarding earmark grants 390,094 Office of the Chief Financial Officer costs to track and assist with awarding earmark grants 115,746 Headquarters Office of Congressional and Intergovernmental Relations costs to track and assist with awarding earmark grants 38,475 Contractual costs for the Stakeholder Database 25,000 Total EPA Cost to Award and Manage Earmarks $4,911,646 Source: OIG calculations based on EPA workforce and budget models. We did not include in this cost estimate the funding EPA and Congress agreed would be set aside for STAG earmark grants management and oversight. EPA awards the set-aside amount to States or the U.S. Army Corp of Engineers to oversee the technical aspects and progress of water infrastructure projects. EPA does not use this funding, and the technical oversight the State and U.S. Army Corp of Engineers perform is in addition to EPA's management of these grants. Impact Earmarks Had on Advancing EPA's Mission and Goals We reviewed 86 grants; 38 were EPM and S&T earmarks, while the remaining 48 were STAG earmarks. Most earmark projects have the potential to contribute to EPA's mission, but 4 of 86 we reviewed did not. The grant work plans for these four grants did not demonstrate how the projects would promote EPA goals. These four were under the EPM and S&T accounts. 1 The $4.9 million does not include costs to manage active earmarks awarded prior to January 1, 2005, but the cost is included in the $100.3 million. Information needed to calculate the cost to manage all active earmarks from January 1, 2005, to March 31, 2006, was not readily available in EPA systems. 2 ------- STAG Earmark Grants Contributed to EPA's Mission Of the 444 earmark grants EPA awarded, the remaining 369 grants, totaling $377.4 million, were included under the STAG appropriation account. We reviewed a random sample of 48 STAG grants, totaling $87.7 million. We found that all 48 grants showed the potential to contribute to EPA's mission and goals (see Appendix B). The majority of these earmarks funded wastewater infrastructure expansion or improvements in local communities across the country. For example, one earmark project proposed to construct a new sanitary sewer system that would substantially reduce contaminants from seeping into the ground water and thus improve the community's water quality. Another project was to build a new wastewater treatment plan, thus improving the community's ability to treat wastewater and eliminate failed septic systems. Work Plans Did Not Demonstrate How the Projects Would Promote EPA Goals for Four EPM and S&T Earmarks Of the 444 earmark grants EPA awarded, 75, totaling $76.7 million, were included under the EPM and S&T accounts. We reviewed a random sample of 38 earmark grants totaling $30.5 million (see Appendix C). Most of these earmark grants proposed projects to conduct environmental studies, perform research, and provide outreach and education. We concluded that 34 of these demonstrated the potential to contribute to EPA's mission and goals. For example, an earmark project to the State of Alaska, funded at nearly $1 million, proposed to study the level of mercury and other toxins in fish in selected Alaskan communities to determine potential human health risk. The grant work plans for the other four grants did not demonstrate how the project would promote EPA goals. Details on these four grants follow. Caribbean American Mission for Education, Research and Action, Inc. EPA awarded an earmark grant in 2005 to the Caribbean American Mission for Education, Research and Action, Inc., for $497,050. The Fiscal Year 2004 House Conference Report provided funding to this recipient "in support of their youth environmental stewardship and education program." The work plan proposed a project to provide education and promote environmental stewardship to high school students in Philadelphia, Pennsylvania, and the U.S. Virgin Islands. The grant was amended in 2006 to provide an additional $694,400 for similar activities. While environmental stewardship is part of EPA's mission, we determined after reviewing the work plan and proposed budget that 52 percent of the project's cost was for travel - for Philadelphia high school students to go to the U.S. Virgin Islands and for U.S. Virgin Islands students to travel to Philadelphia ($356,012) - and to purchase computers and distance learning equipment ($261,590). According to the trip agendas, the U.S. students were to take an eco-kayak tour, attend a lecture, and visit an environmentally-designed camp while in the Virgin Islands. The Virgin Islands students were to participate in service learning projects and tour a watershed education center in Philadelphia. The U.S. students 3 ------- also visited Coral World Ocean Park and resort locations, while both groups took shopping trips. Less than half the time was spent on environmental-related activities. The recipient's justification for purchasing 128 computers, servers, and associated hardware and software was that it would enhance the technical skills of the students, enhance the technology available to each school, and expand the students' world view and educational experiences. While the students used the computers in learning about environmental issues, they met general educational needs that are not part of EPA's mission. In responding to the draft report, EPA stated that the work plan for the Caribbean American Mission grant was explicit that the purpose of the project was to provide students with an opportunity to increase their knowledge about the environment with a special emphasis on an understanding of the ecological system in urban areas and in the Caribbean. EPA disagreed with the report's suggestion that EPA included substantial funding in the approved work plan for student travel between Philadelphia and the U.S. Virgin Islands, student visits to amusement parks and resort locations and student shopping trips. Region 3 is in the process of conducting a compliance review of the project. If the review finds that grant funds were used for travel involving amusement parks, resort locations, or shopping trips, the Region will seek recovery of the funds. We agree that certain portions of the work plan indicated that the grant would develop an understanding in students of the importance of caring for the environment locally and globally, as EPA stated in it response. However, the work plan identified the exchange field trips as a centerpiece of the program and a substantial amount (30 percent) of the grant budget. A majority of the costs were to fund travel and computers where the primary focus was not environmental education and stewardship. Region 3 is taking appropriate action in conducting a compliance review of the grant. Rutgers, The State University of New Jersey EPA awarded an earmark grant to Rutgers, The State University of New Jersey, for $299,907. The Fiscal Year 2004 House Conference Report said the project was: "to conduct a study of environmental noise from interstate freight railroad operations in Teaneck, New Jersey." The project was to study and evaluate the impact of noise of parked, idling freight trains on the local community. The recipient was to measure sound levels inside and outside homes and identify strategies to reduce noise levels. However, EPA's Strategic Plan does not include measuring or studying noise pollution. EPA phased out funding of the noise pollution program in 1982. In response to the draft report, EPA stated that the Rutgers grant supported the goal to help communities address specific local environmental concerns. EPA acknowledged that the Agency no longer explicitly includes noise among the goals and objectives of the Agency's Strategic Plan, and that EPA no longer has a 4 ------- noise regulatory program. However, the Office of Air and Radiation believes that the type of community support provided under this grant to a community in New Jersey supports EPA's Goal 4, Healthy Communities and Ecosystems, Sub- objective 4.2: Communities. EPA stated that this sub-objective focuses on EPA activities that will help communities sustain or restore community health by addressing community-specific environmental concerns. We agree that the grant may be beneficial in addressing the community-based issue of noise pollution, but the work plan does not demonstrate how it will promote the Agency's goals of protecting air, water, and land. City of New Bedford, Massachusetts EPA awarded two earmark grants to the City of New Bedford, Massachusetts, for a total of $497,100. The Fiscal Year 2004 House Conference Report provided funding for this recipient for "environmental education and science programs." One project proposed to encourage students to pursue environmental careers and train the local community for environmental jobs. The second project proposed to construct and equip a computer lab to enhance a marine science learning center. However, neither work plan identified outcomes or activities that would be performed to achieve the objectives. EPA awarded the grants in September 2005, but as of March 2007 the recipient had not spent any of the approved funds for either project. EPA is working with the City to improve the quality of the work plans. EPA advised us that the City submitted new work plans for the grant in April 2007. For one grant, the City plans to establish a task force to identify areas under which it can train citizens in environmental careers. The work plan did not identify specific environmental problems the grant would address. The second grant would establish and implement a marine science education program in the New Bedford Public Schools. As of May 10, 2007, EPA was in the process of reviewing the work plans. 5 ------- Status of Recommendations and Potential Monetary Benefits RECOMMENDATIONS POTENTIAL MONETARY BENEFITS (In $000s) Rec. No. Page No. Subject Status1 Action Official Planned Completion Date Claimed Amount Agreed To Amount No recommendations 1 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 6 ------- Appendix A Details on Scope, Methodology, and Prior Audit Coverage Scope and Methodology We performed our audit in accordance with Government Auditing Standards, issued by the Comptroller General of the United States. We gathered information from EPA Headquarters and all 10 EPA regions. We interviewed EPA Headquarters managers and staff within the Office of Congressional and Intergovernmental Relations, Office of the Chief Financial Officer, Office of Air and Radiation, Office of Environmental Information, Office of Water, and Office of Research and Development. We reviewed earmark grants awarded from January 1, 2005, through March 31, 2006. We chose this period so that we could review work plans subject to EPA's Environmental Results Order that became effective January 1, 2005. We asked EPA for a list of all grants awarded within the time period, and a separate list of all earmark grants awarded within the period. EPA awarded 3,995 assistance agreements in the time period, including 444 earmark grants. To review management controls regarding the applicability of grant work plans to EPA's mission, we reviewed Funding Recommendations and Decision Memoranda to ensure that project officers complied with the Environmental Results Order and that they provided a link for each project to EPA's mission and goals. Audit Objective 1 To determine the cost to award earmarks, we used the models from an EPA-contracted study, Management of Assistance Agreements at the Environmental Protection Agency, issued April 2005. We did this to estimate the full-time equivalency (FTE) of project officers and grants specialists within the time period we examined (see Table 2). We reviewed the study and its methodology for estimating grants management work force efforts and used the same methodology because we considered it sound. Table 2. Workforce Model Results for FTE Estimates January 1,2005 to October 1, 2005 September 30, 2005 to March 31, 2006 Project Officer FTE Estimate (earmarks) 20.85 11.50 Grants Specialist FTE Estimate (earmarks) 4.83 3.45 Total FTEs for Earmark Grants 25.68 14.95 Source: OIG calculations based upon EPA grants management workforce models. We estimated the costs to award and manage the 444 earmark grants to be $4.9 million based on a formula EPA used to develop its budget in accordance with Office of Management and Budget Circular A-l 1. EPA used the formula to calculate the total cost 7 ------- of its project officers and grants specialists. The formula took the FTE level, multiplied it by $85,500 (as a median salary), added 25 percent for overhead, and added other associated costs. We developed our estimate by taking 75 percent (for the 9 months reviewed) of Fiscal Year 2005 and adding in 50 percent (for the 6 months reviewed) of the Fiscal Year 2006 amounts. To calculate EPA's costs to award and manage all grants within our review period, we took the amounts from EPA's A-l 1 Report and added 75 percent of EPA's Fiscal Year 2005 costs and 50 percent of the Fiscal Year 2006 costs, for a total of $100.3 million. We also determined the cost of EPA staff who work with earmarks other than project officers and grants specialists plus the cost of information technology systems to be $569,315. Staff in EPA Headquarters and regional Offices of Congressional and Intergovernmental Relations gave us time estimates for their work on earmarks and the amount EPA expended to maintain its Stakeholder Database. EPA uses this database to track earmark grants and it allows EPA financial and congressional relations staff to monitor earmark grants from appropriation to award. By adding the $569,315 to the $4,342,331, the total cost to award and manage earmarks in our review period was $4,911,646. Audit Objective 2 To assess the impact of earmarks on EPA's mission, we reviewed the work plans for 86 earmark grants. Congress included the population of earmarks within three appropriation accounts - EPM, S&T, and STAG. Since 369 of the 444 earmarks were appropriated under the STAG account, we were concerned that any reasonable sample of the whole would not include earmarks from the EPM and S&T groups. To ensure that EPM and S&T earmark grants would be reviewed, we selected a random sample of 38 from the EPM and S&T accounts and a separate random sample of 48 from the STAG account. Lists of the earmark grants included in each sample are in Appendices B and C. For each sample, we compared the work plans to the goals, objectives, and sub-objectives EPA presented in its Fiscal Year 2003-2008 Strategic Plan. In some cases, we referred to EPA's stated strategies within the text of the Strategic Plan pertaining to particular objectives. In instances where the earmark grant work plans did not appear to have a link to EPA's Strategic Plan, we spoke with the grant project officers to verify our understanding of the project. We extracted award documents and funding recommendations from EPA's Integrated Grants Management System. The information we obtained from these electronic forms was limited to recipient names, award amounts, project descriptions, and links to EPA's strategic goals and objectives. We did not test the controls over the Integrated Grants Management System to ensure its validity and reliability, as the information it contained was not significant to our conclusions under either objective. 8 ------- Prior Audit Coverage On September 30, 1996, OIG reported on EPA's management of earmark grants in Report No. E1FBE4-04-0261-6100313, Capping Report on Audits of Congressionally Earmarked Assistance to Selected Universities. The report noted problems with EPA assistance agreement management, such as oversight not being a high priority and project officers having minimal involvement in managing grants. This led to $5 million in questioned costs. On September 26, 2006, we issued Report No. 2006-P-00037, EPA Needs to Emphasize Management of Earmark Grants. This report summarized what we had noted in reports regarding earmark grants since 1996. We reported that EPA had not managed earmark grants in accordance with Agency policy and regulations. Some EPA employees and recipients believed that since earmark grants had already been approved by Congress, the Agency had limited control over them. Although EPA policies require that earmarks be managed the same as any other assistance agreement, we found incomplete grant work plans, improper accounting and financial procedures, noncompliance with grant terms and conditions, noncompliance with applicable laws and regulations, and conflicts of interest. In response to the report, EPA issued a memorandum in November 2006 to Agency Senior Resource Officials reiterating existing policy and indicating the need to coordinate with the Office of Congressional and Intergovernmental Relations and the Office of the Chief Financial Officer on earmark issues. The Office of Grants and Debarment also plans to refer to the memorandum in its Basic Project Officer Training course. 9 ------- Appendix B STAG Earmark Grants Reviewed Grant Number Recipient Short Description Total Project Budget EPA Contribution Earmark Grants That Contributed to EPA's Strategic Plan Mission and Goals (48) 97145601 City of Bristol Water Department Install an emergency bypass pipe which serves a water filtration plant $870,000 $288,700 97144101 City of Meriden Assess soil and groundwater contamination and develop a remedial action plan for property re-development 262,394 144,300 97122301 Maine Department of Environmental Protection Provide oversight and support to four New England municipalities in implementing wastewater infrastructure projects 31,300 31,300 97144401 Rhode Island Department of Health Provide oversight and support to three Rhode Island municipalities in implementing drinking water infrastructure projects 41,634 41,634 97142901 Town of Warren Implement repairs on sanitary sewer system 847,727 481,100 97272805 Bayonne Municipal Utilities Authority Plan and construct a water main 2,186,909 1,202,800 98286701 City of Dunkirk Improve the capacity of a wastewater treatment plant 701,273 385,700 98255005 New York State Department of Environmental Conservation Provide oversight and support of various watershed remediation and protection activities such as water inspections, sampling, and Total Maximum Daily Load development 7,698,000 3,849,000 97270905 Orange County Water Authority Design and construct a wastewater disposal system 524,909 288,700 97278505 Town of Blooming Grove Construct a wastewater treatment plant 437,455 240,600 98286504 Town of Floyd Perform preliminary design and engineering of a drinking water system 394,182 216,800 98286601 Town of Grand Island Construct a wastewater transmission line to route wastewater from failing subsurface disposal systems to an existing treatment plant 438,364 241,100 97272505 Township of Parsippany- Troy Hills Improve existing drinking water and wastewater pumping stations and construct a new drinking water pumping station and transport system 2,624,182 1,443,300 97318201 Laporte Borough Replace a water distribution line 543,000 144,600 97317501 Summit Township Sewer Authority Replace a leaking sanitary sewer system 438,364 241,100 97321401 Town of Cheltenham Perform improvements on sewer lines 350,727 192,900 96419806 Chesterfield County Rural Water Company, Inc. Construct a drinking water transmission system 3,373,937 289,300 96419505 City of Camden Construct a drinking water storage tank and transmission 496,400 96,400 96422405 City of Owenton Construct a drinking water intake structure 736,890 387,160 96444106 Knott County Fiscal Court Construct a water treatment plant 6,120,500 1,900,500 96424605 Orange County Utilities Department Construct a new sanitary sewer system 5,070,240 723,000 96425905 Town of Jackson Design and construct a new community drinking water well and chemical treatment facility 308,500 164,800 96579101 City of Delphos Design and construct a river intake and pump station 14,536,000 3,132,100 96570301 Indiana State Budget Agency Provide oversight and support in implementing wastewater infrastructure projects 362,350 362,350 96503301 Lake County Stormwater Management Commission Install a wetland and prairie buffer; create a water quality treatment wetland; and restore and stabilize a stormwater drain 1,016,100 482,100 96570401 Village of Beach City, Ohio Upgrade wastewater treatment plant to increase capacity and effectiveness 3,823,400 1,451,800 10 ------- Grant Number Recipient Short Description Total Project Budget EPA Contribution 96579501 Village of East Hazel Crest Construct a water pump station and ground reservoir $1,068,300 $288,600 96572301 Village of Haskins Construct a wastewater treatment plant 2,691,800 289,300 96575801 Village of Libson, Illinois Plan and design improvements to a current wastewater collection and treatment system 78,535 43,195 96568601 Village of Somerset, Ohio Remodel and expand an existing wastewater treatment plant 2,700,000 482,100 96613801 Bernalillo County, New Mexico Construct a drinking water and wastewater system 349,819 192,400 96600001 City of Alvin Construct new water lines 262,364 144,300 97690201 City of Fayetteville Repair a sanitary sewer system 1,928,182 1,060,500 97690301 City of Lawton Construct water lines and conduct other system improvements 2,629,819 1,446,400 96615601 North American Development Bank Plan and construct water and wastewater infrastructure projects on US/Mexico border 1,000,000 1,000,000 97699101 State of Louisiana Military Department Construct wastewater treatment plant; upgrade pump station; and increase holding capacity 1,746,400 960,500 97691101 Texas Engineering Extension Service Facilitate training for personnel who build, operate, manage, and direct water and wastewater systems in the US/Mexico border region 784,816 745,575 98759501 City of Branson West Upgrade the wastewater treatment facility to reduce pollution discharges 430,910 237,000 97830001 City of Helena Upgrade a water treatment plant 2,279,273 1,253,600 96937601 City of Brea Replace a sewer main 583,000 192,400 96939101 City of Carson City Establish baseline and background water quality conditions and document future conditions resulting from controlling the discharges from a reservoir and resulting springs. 349,818 192,400 96942401 County of Hawaii Design and construct improvements to two wastewater systems 3,600,000 1,364,250 96951901 Cutler Public Utility District Improve capacity of a wastewater treatment plant 3,879,800 967,900 97072901 City of Palmer Construct new water distribution mains 2,838,545 1,561,200 96021801 City of Roslyn Construct a new sewer line and pump station 2,050,000 433,700 96002801 City of Wilsonville Implement and measure the effectiveness of demonstration projects designed to reduce stormwater runoff 355,900 192,900 96000501 Fairbanks North Star Borough Connect landfill to a municipal sewer lift station 1,453,658 404,520 96017401 Wahkiakum County Expand a drinking water system 1,846,700 1,455,000 Total for All Sampled STAG Grants $87,690,576 $33,330,884 Source: Grant numbers, recipient names, and funding amounts were obtained from EPA's Integrated Grants Management System. The project descriptions were developed by OIG based on our work plan reviews. 11 ------- Appendix C EPM and S&T Earmark Grants Reviewed Grant Number Recipient Short Description Total Project EPA Budget Contribution Earmark Grants That Did Not Contribute to EPA's Strategic Plan Mission and Goals (4) 97133501 City of New Bedford Encourage students to pursue environmental careers and train the local community for environmental jobs. $250,000 $250,000 97131301 City of New Bedford Construct and equip a computer lab to enhance a marine science learning center. 347,100 247,100 97318801 Caribbean American Mission for Education, Research and Action, Inc. Conduct environmental education for high school students in Philadelphia and the Virgin Islands. 497,050 497,050 83245701 State of New Jersey, Rutgers University Evaluate the noise impact on a local community of parked, idling freight trains 299,907 299,907 Earmark Grants That Contributed to EPA's Strategic Plan Mission and Goals (34) 83276901 University of Vermont State and Agricultural College Evaluate the consequences on forest health resulting from acid rain $198,400 $198,400 83231701 Houston Advanced Research Center Conduct research on air quality problems in Texas 969,300 969,300 83275501 Montana Physical Sciences Foundation Conduct research on the use of waste grease to produce biodegradable products 770,500 770,500 83269001 Syracuse University Conduct research to produce environmentally friendly indoor air systems that reduce human exposure to contaminants 3,568,476 3,568,476 83245401 University of North Carolina at Chapel Hill Determine methods to eliminate the use of solvents and water in lithography (a method of printing) 678,600 678,600 83234501 University of Vermont State and Agricultural College Develop a digital database of riparian (land near water) zones throughout Vermont to assist with ecosystem protection 97,000 97,000 83259101 Board of Trustees of University of Illinois Increase capacity of small drinking water systems through research and outreach 496,000 496,000 83264201 Water Environment Federation Provide training and technical assistance for wastewater treatment agencies to help implement environmental management systems 1,065,000 972,200 83256101 Water Systems Council Conduct research and outreach concerning groundwater protection and allocation on small private and shared wells 992,000 992,000 97146501 City of Warwick Study the feasibility of constructing a wastewater system that reduces the level of nitrogen loads 248,000 248,000 97123101 Northeast Waste Management Officials Association Assist States in prioritizing, managing, and improving stewardship of solid waste programs 198,400 198,400 99252810 Cayuga County Soil and Water Conservation District Implement best management practices to improve water quality (2005-2006) 781,189 744,000 99252809 Cayuga County Soil and Water Conservation District Implement best management practices to control non-point source pollution and improve water quality (2004-2005) 783,100 745,600 97281200 Central New York Regional Planning and Development Board Conduct public outreach to reduce non-point source pollution in the Oneida Lake watershed 248,000 248,000 99250908 Cortland County Soil and Water Conservation District Conduct projects and provide outreach to reduce nutrients and sediment in watersheds 745,600 745,600 97291801 LaGuardia Community College Increase asthma education and environmental interventions to reduce and prevent asthma triggers in the home 248,500 248,500 12 ------- Total Grant Number Recipient Short Description Project Budget EPA Contribution 97279005 New Jersey Department of Environmental Protection Develop a Smart Growth interactive mapping program to identify environmentally optimal areas to develop $99,400 $99,400 99253110 Onondaga County Soil and Water Conservation District Implement best management practices to reduce non-point source pollution 783,158 744,000 97279801 Trustees of Columbia University Conduct research related to environmental cancer causing pollution 198,800 198,800 97311201 Jastech Development Services Inc. Establish a training assisted pollution prevention and conservation program 248,500 248,500 97321201 Maryland Department of the Environment Demonstrate a new acid mine drainage technology 323,000 248,000 99373508 Ohio River Valley Water Sanitation Commission Generate a data-set relating to pollutant levels in the Ohio River 217,385 200,372 97322101 Prince George's County Government Demonstrate use of Low Impact Development and new waste management practices 1,476,435 1,091,200 98755801 Cerro Gordo County Implement water quality improvements to reduce pollution 174,000 174,000 97831701 Montana Department of the Environment Replace environmentally noncompliant heating devices in low-income homes to improve air quality 985,200 985,200 96936801 City of Highland Develop recycling and solid waste educational displays at an environmental learning center 297,600 297,600 96938001 Golden Gate National Parks Conservancy Implement priority habitat protection in the California Coastal Trail corridor 298,200 298,200 96001201 Alaska Department of Environmental Conservation Conduct a safety study of mercury levels in fish 994,100 994,100 97031102 Boise State University Continue to develop a device that quantifies contaminants in subsurface soil 1,686,400 1,686,400 96004601 Boise State University Develop improved techniques to detect and monitor contaminants in shallow subsurface soil 1,488,000 1,488,000 97098601 Franklin Conservation District Continue to implement a ground water management plan and monitor the condition of an aquifer 695,900 695,900 96005801 Idaho Department of Environmental Quality Conduct various projects to improve water quality 1,998,200 1,998,200 96016301 Kenai Watershed Forum Protect and restore the watershed through data collecting, monitoring, and modeling 1,131,885 1,131,885 96028501 Washington Department of Ecology Implement management plan to improve Puget Sound water quality 3,941,200 1,970,600 Total for All Sampled EPM and S&T Grants $30,519,485 $27,764,982 Source: Grant numbers, recipient names, and funding amounts were obtained from EPA's Integrated Grants Management System. The project descriptions were developed by OIG based on our work plan reviews. 13 ------- Appendix D Agency Response May 4, 2007 MEMORANDUM SUBJECT: Draft Audit Report: Number of and Cost to Award and Manage EPA Earmark Grants, And Their Impact on the Agency's Mission Assignment No. 2007-000042 FROM: Luis A. Luna /s/ Assistant Administrator TO: Janet Kasper Director for Assistance Agreement Audits Thank you for the opportunity to provide EPA's comments on the Draft Audit Report. The Report finds that most earmark projects have the potential to contribute to EPA's mission. It identifies a few projects, however, that the Office of Inspector General believes do not have a clear impact on advancing EPA's mission and goals. The Agency has comments on the Report's discussion of two of these projects. These comments are attached. If you have any questions about the comments, please contact Howard Corcoran, Director, Office of Grants and Debarment at (202) 564-1903. Attachment cc: Senior Resource Officials Grants Management Officers Junior Resource Officials Frank Snock Denise Harris Lorraine Fleury Jerry Kurztweg Howard Corcoran Richard Kuhlman Stefan Silzer Laurice Jones John Nolan 14 ------- ATTACHMENT Region 3 Comment: Grant to the Caribbean American Mission for Education, Research and Action, Inc. Region 3 does not agree with the Report's suggestion that this project, as described in the approved grant workplan, is not clearly within EPA's mission. The workplan is explicit that the purpose of the project was to provide students from moderate-income families with an opportunity to increase their knowledge about the environment with a special emphasis on an understanding of the ecological system in urban areas and in the Caribbean. Students would be chosen from Philadelphia and from St. Thomas, U.S. Virgin Islands to exchange information and experiences about environmental issues. Participants would: 1) attain a greater understanding of environmental issues in the islands and inner cities; 2) learn how to develop, plan and execute projects that address environmental issues in their respective areas; and 3) develop skills in interacting with other environmental organizations in the areas. The goal for each student, according to the workplan, was to "develop an understanding of the importance of caring for the environment locally and globally...." The Region believes that fostering environmental stewardship in this manner falls squarely within EPA's mission. Region 3 also disagrees with the Report's suggestion that EPA included substantial funding in the approved workplan for student travel between Philadelphia and the U.S. Virgin Islands, student visits to amusement parks and resort locations and student shopping trips. The workplan contemplated that students would largely communicate across the geographical divide by computer and authorized only limited travel between Philadelphia and the U.S. Virgin Islands. Further, it in no way allowed funding for travel involving amusement parks, resort locations or shopping trips. We understand that this type of travel was mentioned in a trip agenda included in a progress report filed by the grantee. We are in the process of conducting a compliance review of the project. If the review finds that grant funds were used for that purpose, the Region will seek recovery of those funds. Office of Air and Radiation comment: Grant to Rutgers, The State University of New Jersey The Report correctly notes that EPA does not explicitly include noise among the goals and objectives of the Agency's Strategic Plan, and that EPA no longer has a noise regulatory program. The Office of Air and Radiation believes, however, that the type of community support provided to Teaneck, New Jersey under the project is covered under Goal 4, Healthy Communities and Ecosystems, Sub-objective 4.2: Communities. This sub-objective focuses on EPA activities that will help communities sustain or restore community health by addressing community-specific environmental concerns. 15 ------- Appendix E Distribution Office of the Administrator Assistant Administrator for Air and Radiation Assistant Administrator for Administration and Resources Management Regional Administrator, Region 1 Regional Administrator, Region 3 Director, Office of Grants and Debarment Director, Grants Administration Division Agency Followup Official (the CFO) Agency Followup Coordinator Associate Administrator for Congressional and Intergovernmental Relations Associate Administrator for Public Affairs General Counsel Acting Inspector General 16 ------- |