U.S. Environmental Protection Agency
Office of Inspector General
At a Glance
August 10, 2020
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 to prepare and
the Office of Inspector General to
audit each year the accompanying
financial statements of the EPA's
Hazardous Waste Electronic
Manifest System fund, known as the
e-Manifest fund. Our primary
objectives were to determine
•	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 regulations.
The e-Manifest system has been
designed 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. The system was
launched on June 30, 2018.
This report addresses the following:
•	Operating efficiently and effectively.
This report relates to a key EPA
management challenge:
•	Fulfilling mandated reporting
Address inquiries to our public affairs
office at (202) 566-2391 or
EPA's Fiscal Years 2018 and 2017 Hazardous
Waste Electronic Manifest System Fund
Financial Statements
EPA Receives an Unmodified Opinion
We rendered an unmodified opinion on the
EPA's fiscal years 2018 and 2017 e-Manifest
fund financial statements, meaning that the
statements were fairly presented and free of
material misstatement.
Significant Deficiencies Noted
We noted the following significant deficiencies:
•	The EPA improperly recorded e-Manifest receivables and earned
•	The EPA misclassified e-Manifest user fee revenue.
The EPA agreed to update the accounting posting models for receivables
and earned revenue. The estimated completion date for the improper
recordings corrective actions is September 30, 2021. The EPA corrected the
misclassified fees during the audit. We originally reported on these findings
in OIG Report No. 20-F-0033. EPA's Fiscal Years 2019 and 2018
(Restated) Consolidated Financial Statements, issued November 19, 2019.
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.
OIG Analysis of e-Manifest Fees
We found that the EPA did not properly calculate e-Manifest fees and
underbilled users by approximately $260,128.
We recommended that the EPA correct the current fee model to properly
calculate e-Manifest fees. We also recommended that the EPA determine
the effect of underbilling on the fund's ability to recover full cost. The EPA
agreed with our recommendations related to e-Manifest fees and completed
corrective actions.
We found the fund's
financial statements to be
fairly presented and free of
material misstatement.
List of OIG reports.