Office of Inspector General

U.S. Environmental Protection Agency

Glance

23-P-0022
July 11, 2023

Why We Did This Audit

The U.S. Environmental
Protection Agency Office of
Inspector General conducted this
audit to determine to what extent
states have met their drinking
water state revolving fund loan
subsidy goals for disadvantaged
communities as identified in their
intended use plans and whether
the EPA identified and addressed
barriers, if any, that hindered
states from spending the
maximum allowed on loan
subsidies for disadvantaged
communities.

Annually, the EPA awards
capitalization grants to the states
that then provide low interest rate
loans for drinking water
infrastructure projects. For federal
fiscal years 2017 through 2021,
these grants totaled $5.1 billion.
The grants contain minimum loan
subsidy requirements. The EPA
also set a goal for the states to
provide the subsidies timely. The
states can use up to
approximately 31 percent of their
grants to fund set-asides to,
among other things, assist
disadvantaged communities in
qualifying for loans.

This audit supports an EPA
mission-related effort:

•	Ensuring clean and safe water.

This audit addresses top EPA
management challenges:

•	Integrating and leading
environmental justice, including
communicating risks.

•	Managing increased investment
in infrastructure.

Address inquiries to our public
affairs office at (202) 566-2391 or
OIG.PublicAffairs@epa.gov.

List of OIG reports.

The EPA Could Improve Its Review of Drinking
Water State Revolving Fund Programs to Help
States Assist Disadvantaged Communities

What We Found

We found that two of the seven states we
reviewed, Alabama and Maryland, did not
consistently meet their requirements to award
loan subsidies to disadvantaged communities
and other eligible recipients for state fiscal
years 2017 through 2020. By 2019, Maryland
completed corrective actions to address this
issue.

When states do not
provide loan subsidies, or
do not provide them timely,
infrastructure
improvements may not
occur, negatively affecting
disadvantaged
communities' ability to
provide safe drinking
water.

Furthermore, of the seven states we reviewed,

Idaho was the only one to consistently meet

the EPA's timeliness goal. We calculated that the other six states did not
timely award $46.7 million in loan subsidies, nearly a third of the required
minimum subsidies.

We identified barriers to meeting the loan subsidies requirements, including:

•	Inadequate oversight by the EPA regions.

•	Underuse of set-asides by the states.

For the states we reviewed, the level of set-aside statistically correlated with
the level of loan subsidy. Alabama, which fell $7.2 million, or 38.4 percent,
short of its loan subsidy requirements, took less than a quarter of its available
set-asides. If Alabama increased its set-aside award to the national average,
we estimated that it would have $30.7 million for federal fiscal years 2023
through 2026 that it could put to better use by assisting disadvantaged
communities in qualifying for loans.

Lastly, Alabama did not consistently assign its loan subsidies with a
capitalization grant in the EPA's database. We found this problem with ten
additional states nationwide. This problem prevents the EPA from performing
consistent oversight.

Recommendations and Planned Agency Corrective Actions

To improve the EPA's oversight of states' efforts to provide loan subsidies to
disadvantaged communities, we recommend that the EPA update regional
review guidance, work more closely with states to clarify set-aside
requirements and to assess set-aside use to assist disadvantaged
communities, and ensure that states assign loan subsidies with a capitalization
grant in the EPA's database. The Agency agreed to all three recommendations
and proposed acceptable corrective actions for two. We will work with the
Office of Water to resolve the third recommendation.


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