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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

Appendix IV
FY 2001 Accounting Schedules & Summaries

 

   
RUBINO & McGEEHIN CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS
   
    September 30, 2002
6905 ROCKLEDGE DRIVE
SUITE 700
BETHESDA, MARYLAND
20817-1818
PHONE: 301 564 3636
FAX: 301 564 2994

www.rubino.com		   Mr. Robert L. Bruffy
U.S. Department of Justice
Environment and Natural
  Resources Division
Suite 8000
601 D Street N.W.
Washington, DC. 20004

Dear Mr. Bruffy:

Enclosed please find the following final fiscal year 2001 year end accounting schedules and summaries relating to costs incurred by the United States Department of Justice (DOJ), Environment and Natural Resources Division (ENRD) on behalf of the Environmental Protection Agency (EPA) under the Comprehensive Environmental Response, Compensation and Liability Act of 1980 and the Superfund Amendments and Reathorization Act of 1986 (SARA or, hereafter, Superfund):

  • EPA Billing Summary - Schedules 1-6
    September 30, 2001

  • DOJ - Superfund Case Cost Summary (electronic copy)
    As of September 30, 2001

  • DOJ - Superfund Cases - Time By Attorney Paralegal
    Year Ended September 30, 2001 (electronic Copy)

  • DOJ - Superfund Direct Costs (electronic copy)
    Year Ended September 30, 2001

The schedules represent the final fiscal year 2001 amounts, and establish an indirect cost rate applicable to the entire fiscal year. As a result, the summaries included supersede all prior preliminary information processed by us relating to fiscal year 2001.
   

 

 
Mr. Robert L. Bruffy
U.S. Department of Justice
September 30, 2002
Page 2



The schedules, summaries and calculations have been prepared by us based on information supplied to us by the ENRD. Professional time charges, salary data, and other case specific cost expenditures have been input or translated by us to produce the aforementioned reports. Total costs incurred or obligated by the ENRD as reflected in the Expenditure and Allotment Reports (E&A) for the period have been used to calculate the total amount due from EPA re1ating to the Superfund cases. Computer-generated time reporting information supplied to us by DOJ (based on ENRD's accumulation of attorney and paralegal hours) along with the resulting hourly rate calculations made by us based on ENRD-supplied employee salary files, have been reviewed by us to assess the reasonableness of the calculated hourly rates. All obligated labor amounts reflected on the E&A's as of September 30, 2001, which are not identified as case specific, have been classified as indirect labor.

Our requested scope of services did not constitute an audit of the aforementioned schedules and summaries and, accordingly, we do not express an opinion on them. However, the methodology utilized by us to assign and allocate costs to specific cases is based on generally accepted accounting principles, including references to cost allocation guidelines outlined in the Federal Acquisition Regulations and Cost Accounting Standards. In addition, we understand that the DOJ audit staff will continue to perform periodic audits of the source documentation and summarized time reporting information accumulated by ENRD and supplied to us. Our accounting reports, schedules and summaries will, therefore, be made available to DOJ as part of this audit process. Beyond the specific representations made above, we make no other form of assurance on the aforementioned schedules and summaries.

Very truly yours,

original signed

Rubino & McGeehin Consulting Group, Inc.

Enclosures
 

 

Schedule 1
EPA BILLING SUMMARY
SUMMARY OF AMOUNTS DUE
BY INTERAGENCY AGREEMENT
September 30, 2001
Fiscal Years
  2001 2000 1999 1998 1997
EPA Billing Summary - Amount Paid $ 24,110,976 (a) $ 26,349,861 (b) $ 30,330,618 (b) $ 29,461,815 (b) $ 29,780,774 (b)
Add:  
Payments in FY 2001 for 2000 (a) -    2,515,904 -    -    -   
Payments in FY 2001 for 1999 (a) -    -    1,667 -    -   
Payments in FY 2001 for 1998 (a) -    -    -    11,840 -   
Payments in FY 2001 for 1997 (a)         -            -            -            -            886
Subtotal 24,110,976 28,865,765 30,322,285 29,473,655 29,781,660
Unliquidated Obligations (c) 5,896,977 384,711 131,380 225,603         -   
Total $ 30,007,953 $ 29,250,476 $ 30,463,665 $ 29,699,258 $ 29,781,660
(a) See EPA Billing Summary, Schedule 2, September 30, 2001
(b) See EPA Billing Summary, Schedule 1, September 30, 2000
(c) See EPA Billing Summary, Schedule 3, September 30, 2001		  

Schedule 2
EPA BILLING SUMMARY
SUPERFUND OBLIGATION AND PAYMENT ACTIVITY DURING 2000
BY FISCAL YEAR OF OBLIGATION
September 30, 2001
Fiscal Years
  2001 2000 1999 1998 1997 Total
Amounts Paid:  
  Labor $ 7,190,961         -            -            -            -    $ 7,190,961
  Other Direct Costs 2,948,769 1,137,856 86,362 4,881 363 4,178,231
  Indirect Costs 13,638,641 1,506,028 (1,678) 6,959 523 15,150,473
  Superfund Program Expenses 332,605 (127,980) (83,017)         -            -    12,608
Subtotal 24,110,976 2,515,904 1,667 11,840 886 26,641,273
Unliquidated Obligations (a) 5,896,977 384,711 131,380 225,603         -    6,638,671
Totals $30,007,953 $2,900,615 $133,047 $237,443 $866 $33,279,944
 
  (a) See Schedule 3

Schedule 3
EPA BILLING SUMMARY
FISCAL YEARS 2001, 2000, 1999, AND l998 UNLIQUIDATED OBLIGATIONS
September 30,2001
Fiscal Years
  2001 2000 1999 1998
ENRD unliquidatcd obligations
at September 30, 2001		 $ 28,313,355 $ 4,592,124 $ 1,795,982 $ 1,218,024
Less: unliquidated obligations:
  Section 1595 (a) 14,348,315 2,628,748 1,575,077 492,659
  Section 1596(b) 1,793,704 1,427,434 63,210 -   
  Section 1598(c) 3,692,965 327,808 121,095 28,967
Subtotal 19,834,984 4,383,990 1,759,382 521,626
Net unliquidated obligations - ENRD 8,478,371 208,134 36,600 696,398
Superfund percentage (d) 25.9957% 27.3395% 28.1011% 28.2362%
Superfund portion of unliquidated obligations 2,204,012 56,903 10,285 196,636
Add - Section 1598 unliquidated obligations 3,692,965 327,808 121,095 28,967
Total Superfund unliquidated obligations (e) $ 5,896,977 $ 384,711 $ 131,380 $ 225,603
 
(a) Section 1595 relates to reimbursable amounts from agencies other than EPA.
(b) Section 1596 relates to non-Superfund charges.
(c) Section 1598 relates to charges that are Superfund specific.
(d) Superfund percentage of unliquidated obligations was calculated by dividing year to date Superfund
     direct labor by the total direct labor for each of the fiscal years.
(e) Relates only to unliquidated obligations for the fiscal year indicated.

Schedule 4
EPA BILLING SUMMARY
INDIRECT RATE CALCULATION

September 30,2001
Description Total
Amounts
Paid (a)
Indirect Labor $ 22,134,051
Fringes 11,746,615
Indirect Travel 338,224
Freight 387,350
Office space and utilities 10,983,580
Printing (forms, etc.) 77,530
Training and other services 4,298,443
Supplies 886,314
Non-capitalized equipment and miscellaneous        730,645
  Subtotal 51,562,752
Total Direct Labor 27,662,094
  ENRD Indirect Costs Rate - F/Y 2001 Obligations 186.4022%

Plus: Superfund Indirect Cost for Prior Year Obligations (c) and Superfund Specific Costs (d)
  2001 $ 234,548  
  2000 1,506,028  
  1999 (1,678)  
  1998 6,959  
  1997 523  
    Total 1,746,380  
Superfund Direct Labor   7,190,961  
Superfund Indirect Rate   24.2858%
Total Indirect Rate   210.6880%
(a) Indirect cost rate calculations are presented on a fiscal year-to-date basis. All case specific and other unallowable costs (Section 1595 and 1596) have been removed.
(b) Indirect labor and fringes include certain month-end obligation accruals.
(c) Indirect cost payments for the prior year obligations included in the totals presented are as follows: $1,271,407; $(1,678); $6,959; and $523 for F/Y 2000 through 1997 respectively.
(d) The balance of the charges in the totals presented were paid during fiscal year 2001 to maintain Superfund case information or perform other Superfund Specific activities. These charges were initiated as a result of Superfund and are of benefit only to the Superfund Program. They have been allocate only to Superfund cases through this separaate indirect approach. The charges are $234,548 and $234,621 for Fiscal years 2001 and 2000 respectively.

Schedule 5
EPA BILLING SUMMARY
SUPERFUND COSTS BY OBJECT CLASSIFICATION

September 30,2001
Object
Class		 Description Direct
Expenses		 Superfund
Program
Expenses		 Indirect
Expenses		 Unliquidated
Obligations (b)		 Total
11 Salaries $8,263,920 $ 111,006 $5,910,608 $2,333,699 $16,619,233
12 Benefits -    -    3,053,614 207,426 3,261,0403
21 Travel 805,533 -    87,923 88,318 981,774
22 Freight -    -    100,693 37,986 138,679
23 Rent -    84,980 2,885,110 88,849 3,058,939
24 Printing 27,983 -    20,155 9,101 57,239
25 Services 1,033,238 136,619 1,165,398 2,990,403 5,325,658
26 Supplies -    -    225,204 42,561 267,765
31 Equipment 9,056      -    189,936 98,634 297,626
  Total $10,139,730 $332,605 $13,638,641 $5,896,641 $30,007,953
(a) Includes cost for direct labor, special masters and expert witnesses.
(b) Represents the Superfund portion of unliquidated damages.

Schedule 6
EPA BILLING SUMMARY
RECONCILIATION OF TOTAL ENRD EXPENSES

September 30,2001
  Indirect
Section
1595 & 1596
Expenses		 Total
Amounts
Paid
  ---Superfund--- ---Non-Superfund---
11 Salaries $8,374,926 $5,910,608 $20,796,637 $16,380,150 $348,307 $51,810,628
12 Benefits -    3,053,614 -    8,693,001 6,520 11,753,135
21 Travel 805,533 87,923 1,711,343 250,301 53,514 2,908,614
22 Freight -    100,693 -    286,657 141,370 528,720
23 Rent 84,980 2,885,110 -    8,128,321 -    11,098,411
24 Printing 27,983 20,155 102,680 57,375 4,242 212,435
25 Services 1,169,857 1,165,398 4,429,967 3,181,035 1,869,786 11,816,043
26 Supplies -    225,204 -    641,110 3,501 869,815
31 Equipment 9,056 189,936    -    540,709 156,312 896,013
Total $10,472,335 $13,638,641 $27,040,627 $38,158,659 $2,583,552 $91,893,814