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U.S. Environmental Protection Agency
Office of Inspector General
At a Glance
21-F-0045
January 5, 2021
Why We Did This Audit
We performed this audit
pursuant to the Hazardous
Waste Electronic Manifest
Establishment Act, known as the
e-Manifest Act. The Act requires
the U.S. Environmental
Protection Agency to prepare
and the Office of Inspector
General to audit the
accompanying financial
statements of the EPA's
e-Manifest Fund. Our primary
objectives were to determine
whether:
•	The financial statements
were fairly stated in all
material respects.
•	The EPA's internal controls
over financial reporting were
in place.
•	EPA management complied
with applicable laws and
regulations.
Launched on June 30, 2018, the
e-Manifest system tracks off-site
shipments of hazardous waste
from a generator's site to the
site of the receipt, as well as the
disposition of hazardous waste.
This report addresses the
following:
•	Operating efficiently and
effectively.
This report relates to a top EPA
management challenge:
•	Fulfilling mandated reporting
requirements.
Address inquiries to our public
affairs office at (202) 566-2391 or
OIG WEBCOMMENTS@epa.gov.
EPA's Fiscal Years 2019 and 2018 Hazardous
Waste Electronic Manifest System Fund
Financial Statements
EPA Receives an Unmodified Opinion
We rendered an unmodified opinion on the EPA's
fiscal years 2019 and 2018 e-Manifest Fund
financial statements, meaning that the statements
were fairly presented and free of material
misstatement.
Material Weaknesses Noted
We noted the following material weaknesses:
•	The EPA made errors in its financial statement preparation process.
•	The EPA improperly recorded accounts receivable and earned revenue.
•	An EPA posting error creates the appearance of an Antideficiency Act
violation.
Compliance with Applicable Laws, Regulations, Contracts, and
Grant Agreements	
We did not identify any instances of noncompliance that would result in a
material misstatement to the audited financial statements.
Recommendations and Planned Agency Corrective Actions
We make six recommendations to the Agency, including that it strengthen and
improve the preparation and management review of the financial statements so
that errors and misstatements are detected and corrected; analyze adjustments
and corrections to the financial statements so that such adjustments are
appropriate, accurate, and properly supported by documentation; analyze
billings and accounts receivable at the end of the fiscal year so that activity,
account balances, and respective accounts are reported accurately and in the
appropriate fiscal year; and correct the unexpended appropriations balance and
establish accounting models to properly record expenses from e-Manifest fees.
The Agency concurred with all six of our recommendations. For four of the
recommendations, the Agency provided acceptable planned corrective actions
and estimated completion dates, and we consider those four recommendations
resolved with corrective actions pending. The Agency completed corrective
actions for the remaining two recommendations.
We found the fund's
financial statements to be
fairly presented and free
of material misstatement.
List of OIG reports

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