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The OIG is conducting an audit of the fiscal years (FYs) 2021 and 2022 Superfund activities relating to the costs incurred by the Environment and Natural Resources Division (ENRD) in litigating Superfund cases. The objective of the audit is to determine if the ENRD provided an equitable distribution of total labor costs, other direct costs, and indirect costs to Superfund cases during FYs 2021 and 2022.