Superfund Activities in the Environment and Natural Resources Division
for Fiscal Years 2000 and 2001

Report No. 03-34
September 2003
Office of the Inspector General

The purpose of the audit was to determine if the cost allocation process used by the ENRD and its contractor provided an equitable distribution of total labor, other direct costs, and indirect costs to Superfund cases during FY 2000 and FY 2001.  To accomplish the overall objective of the audit, we assessed whether:  (1) the ENRD identified Superfund cases based on appropriate criteria, (2) costs distributed to cases were limited to costs reported in E&A Reports, and (3) adequate internal controls existed over the recording of direct labor time to cases and the recording of other direct charges to accounting records and Superfund cases.

The audit focused on, but was not limited to, financial activities and the procedures used by the ENRD to document, compile, and allocate direct and indirect costs charged to Superfund cases from October 1, 1999 through September 30, 2001.  For our assessment of internal controls over the compilation of direct labor charges, we relied on the results in OIG report number 01-19, August 2001, Environmental and Natural Resources Division Network Computer Security and Case Management System Internal Control Audit.

We conducted our audit in accordance with Government Auditing Standards issued by the Comptroller General of the United States.