• JL v
U.S. Environmental Protection Agency
Office of Inspector General
At a Glance
March 18, 2019
Why We Did This Project
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
•	The EPA's internal controls
over financial reporting were
in place.
•	EPA management complied
with applicable laws and
The e-Manifest system has been
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. On June 30,
2018, the e-Manifest System was
This report addresses the
•	Operating efficiently and
EPA's Fiscal Years 2017 and 2016
Hazardous Waste Electronic Manifest
System Fund Financial Statements
EPA Receives an Unmodified Opinion
We rendered an unmodified opinion on the EPA's
fiscal years 2017 and 2016 Hazardous Waste
Electronic Manifest System Fund financial
statements, meaning that the statements were fairly
presented and free of material misstatements.
Significant Deficiencies Noted
We noted the following significant deficiencies:
•	The EPA overstated the e-Manifest fund's accrued liabilities.
•	The EPA did not provide adequate support for an e-Manifest contract
Compliance with Applicable Laws and Regulations
We did not identify any instances of noncompliance that would result in a
material misstatement to the audited financial statements.
Recommendations and Agency Corrective Actions
We recommend that the agency evaluate and revise its accrued liabilities
methodology and adjust the financial statements to reverse the impact to the
e-Manifest fund of amounts that cannot be directly matched to the fund. We
also recommend that the agency maintain sufficient documentation to support
that e-Manifest funds are used as intended. The agency agreed with our
recommendations and completed all corrective actions.
We found the fund's
financial statements to
be fairly presented and
free of material
Send all inquiries to our public
affairs office at (202) 566-2391
or visit www.epa.gov/oia.
Listing of OIG reports.