[Audit Report on Accounting for Reimbursable Expenditures
of Environmental Protection  Agency Superfund Money for
Fiscal Years 1994 Through 1997, Water Resources Division,
U.S. Geological Survey]
[From the U.S. Government Printing Office, www.gpo.gov]

Report No. 00-i-171

Title: Audit Report on Accounting for Reimbursable Expenditures
       of Environmental Protection  Agency Superfund Money for
       Fiscal Years 1994 Through 1997, Water Resources Division,
        U.S. Geological Survey

Date:  January 18, 2000




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U.S. Department of the Interior
Office of Inspector General



AUDIT REPORT
ACCOUNTING FOR REIMBURSABLE EXPENDITURES OF 
ENVIRONMENTAL PROTECTION AGENCY SUPERFUND 
MONEY FOR FISCAL YEARS 1994 THROUGH 1997,
WATER RESOURCES DIVISION, U.S. GEOLOGICAL SURVEY 


REPORT NO. 00-I-171

JANUARY 2000



                                                E-IN-GSV-007-98-M
AUDIT REPORT


Memorandum

     To:  Assistant Secretary for Water and Science

   From:  Robert J. Williams
          Assistant Inspector General for Audits

Subject:  Audit Report on Accounting for Reimbursable
          Expenditures of Environmental Protection 
          Agency Superfund Money for Fiscal Years 1994
          Through 1997, Water Resources Division, 
          U.S. Geological Survey (No. 00-i-171)

INTRODUCTION

This report presents the results of our audit of the accounting
for reimbursable expenditures of Environmental Protection Agency
Superfund money by the U.S. Geological Survey's Water Resources
Division.  The Superfund Amendments and Reauthorization Act of
1986 requires the Department of the Interior's Office of
Inspector General to conduct annual audits of all Departmental
payments, obligations, and reimbursements and other uses of
Superfund money.  The objective of the audit was to determine
whether the Geological Survey (1) maintained accurate, complete,
and current site-specific cost records for Superfund projects;
(2) retained source documentation to support costs charged to
specific projects; (3) obtained reimbursements only for costs
actually incurred; and (4) implemented prior years' audit
recommendations and resolved prior years' questioned costs. 

BACKGROUND

The Environmental Protection Agency enters into reimbursable
agreements with the Department to obtain technical assistance in
surveying damages to natural resources from hazardous substances.
The surveys are compensable under the Comprehensive Environmental
Response, Compensation and Liability Act of 1980 (Public Law
96-510) (referred to as the Superfund Act), as amended by the
Superfund Amendments and Reauthorization Act of 1986.  The
requests for technical assistance are formalized through
individual interagency agreements between the Agency and the
responsible bureau within the Department.

Section 107 of the Superfund Act imposes a liability upon
responsible parties for the costs of cleanup, including survey
costs, and for damages resulting from the release of hazardous
substances into the environment.  To enable the  Agency to bill
and recover these costs from the responsible parties, bureaus are
required to maintain accurate accounts and document all costs
incurred.  The Agency reimburses the bureaus for allowable direct
and indirect costs.

The policies and procedures for managing and documenting costs
associated with the Geological Survey's Superfund projects are
contained in guidelines issued by the Geological Survey and the
Agency and in the individual interagency agreements for each
project.  The Geological Survey's Water Resources Division issued
"Guidelines for Financial Management and Documentation of U.S.
Geological Survey Work in Support of U.S. Environmental
Protection Agency Superfund Investigations," which incorporated
the guidelines contained in the document "Superfund Financial
Management and Recordkeeping," issued by the Agency.  Both
documents generally  require that expenses for items such as
salaries, travel, contractual services, equipment,  and
miscellaneous purchases incurred on Superfund projects be
recorded and documented by site and activity and that copies of
original documents of expenses, such as records of equipment use,
progress reports, and proof of payment, be maintained.  According
to Agency guidance, the records are required to be maintained for
at least 10 years, after which time the Geological Survey is
required to receive written permission from the Environmental
Protection Agency prior to disposing of the records.

SCOPE OF AUDIT

We reviewed the Geological Survey's Superfund expenditures for
fiscal years 1994 through 1997.  During this period, the
Geological Survey claimed reimbursements of $18.9 million on 236
Superfund projects.  Of the $18.9 million, we judgmentally
selected for review direct costs of about $2.0 million and
indirect costs of about $3.5 million as  follows:

Costs Audited
Fiscal Year   Claimed Costs   Direct  Indirect   Total     
-----------------------------------------------------------
1994     $3,968,438   $576,366    $833,154   $1,409,520
-----------------------------------------------------------
1995     4,992,713    626,070    1,112,359    1,738,429
-----------------------------------------------------------
1996     4,466,036    430,853     892,029     1,322,882
-----------------------------------------------------------
1997     1,026,865   5,497,652    337,536     689,329
-----------------------------------------------------------
Totals   $18,924,839  $1,970,825  $3,526,871  $5,497,696
-----------------------------------------------------------

To determine the accuracy of costs charged to the reimbursable
agreements, we reviewed the Superfund site-specific cost records
provided by the Geological Survey, which included official
accounting records and financial reports, biweekly payroll
reports, individual employee time and attendance records, and
vendor invoices. We also reviewed the support for the indirect
cost rates developed and assessed by the district offices.
Specifically, we verified that the amounts claimed by the
Geological Survey did not exceed the amounts authorized in the
agreements with the Agency; that employees' travel and per diem
charges were authorized and coincided with work times charged to
the agreements; and that all expenditures, including allocations
of salaries and indirect costs, were reasonable, supportable, and
allowable in accordance with the interagency agreements.  We did
not  review the Geological Survey's  development and assessment
of bureau and divisional indirect cost rates.  

This audit was performed at the Geological Survey's National
Center in Reston, Virginia, and at its Water Resources Division
District Office in Lemoyne, Pennsylvania.  We also reviewed
Superfund project documentation provided by district offices
located in Urbana, Illinois; Northborough, Massachusetts; East
Hartford, Connecticut; Pembroke, New Hampshire; Helena, Montana;
and Lakewood, Colorado.  The audit was made, as applicable, in
accordance with the "Government Auditing Standards," issued by
the Comptroller General of the United States.  Accordingly, we
included such tests of records and other auditing  procedures
that were considered necessary under the circumstances.

As part of the audit, we evaluated the Geological Survey's system
of internal controls over accounting for expenditures of
Superfund Program funding received from the Environmental
Protection Agency.  We found internal control weaknesses in the
documentation of expenditures, which are discussed in the Results
of Audit section of this report.  Our recommendations, if
implemented, should improve the internal controls in this area.

In addition, we reviewed the Secretary's Annual Statement and
Report to the President and the Congress, which is required by
the Federal Managers' Financial Integrity Act, for fiscal years
1994 and 1995; the Departmental Reports on Accountability for
fiscal years 1996 and  1997, which include information required
by the Act; and the Geological Survey's annual assurance
statements on management controls.  Based on our review of the
documents, we determined that no reported weaknesses were within
the objective and scope of our audit.

PRIOR AUDIT COVERAGE

During the past 7 years, the Office of Inspector General has
issued four audit reports on the Water Resources Division's
accounting for expenditures of Environmental Protection Agency
Superfund money (see Appendix  1).

RESULTS OF AUDIT

Based on our review, we determined that the Geological Survey had
taken sufficient actions to resolve all costs questioned in our
audits for fiscal years 1987 through 1993.  However, the
Geological Survey did not maintain a system of accurate and
complete cost records of reimbursable expenses incurred on
Superfund projects.  As a result, for fiscal years 1994  through
1997, we questioned total claimed costs (direct and indirect) of
about $2.7 million, which consisted of cost exceptions of
$925,139 and unsupported costs of $1,793,842 (see Appendix 2).
Without detailed and accurate records, the Agency may not be able
to recover costs from parties responsible for the release of
hazardous substances into the environment. 

Cost Exceptions (Direct Costs)

We classified direct expenditures totaling $9,411 as cost
exceptions as follows:

-  District Labor Charges - $4,577.  We took exception to direct
labor charges of $4,577 charged in fiscal year 1997 to Superfund
Project 11400 in the Massachusetts District because file
documentation indicated that these costs should  have been
charged to another project.

-  Direct Labor Charges Plus Leave Costs - $4,834.  Direct labor
costs of $3,772 were charged in fiscal year 1997 to Superfund
Project 16300 in the Montana District.  However, the time and
attendance records indicated that work totaling $2,559 was
performed on other projects and that annual and sick leave costs
of $1,213 were inappropriately charged directly to Project 16300
in fiscal years 1996 and 1997.  We also took exception to leave
costs of $1,062 charged to Project 14800 in fiscal year 1994 at
the District because the office policy, based on a waiver granted
by the Central Region's administrative officer, was to charge
leave costs to the indirect cost, or common services, account.
Because leave costs were charged to individual projects through
both the application of the indirect (common services) cost rate
and direct charges, the Geological Survey duplicated leave costs
charged to projects and claimed for reimbursement.

Unsupported Costs (Direct Costs)    

We found unsupported direct charges totaling $827,879 (see
Appendix 2) as follows:

-  Invoices and Standard Vouchers - $383,197.  We classified
invoice and standard voucher costs of $383,197 as unsupported for
seven districts (see Appendix 3).  The Superfund Manual, Section
III, and the interagency agreements under which the Geological
Survey performs Superfund work require that expenses such as
salaries, travel, equipment, and miscellaneous purchases incurred
on projects be recorded and documented by site and activity.  We
found that the site files did not contain supporting
documentation such as time sheets, travel authorizations and
vouchers, and vendor invoices needed to substantiate costs
totaling $38,543. 

Section III.B.2 of the Superfund Manual requires recipients of
Superfund grants to maintain copies of original documents of
expenses, such as time and attendance records, travel
authorizations, equipment use reports, progress reports, and
proof of payment.  However, the files did not contain sufficient
documentation demonstrating that costs totaling $344,654 were
incurred.  To support these expenses, the Geological Survey
generally prepared an internal document of fund transfers
(Standard Voucher Form 9-1546), which provided information on the
types of costs involved and on the transferring and receiving
cost centers.  However, the transactions were not supported by
accounting documents such as time and attendance records, travel
vouchers, receipts, or invoices to substantiate the relationship
of the costs to the specific projects. 

-  Costs for Salaries - $100,907.  We classified  salary costs of
$100,907 as unsupported for seven districts (see Appendix 4).  We
found that there were no employee-prepared time sheets for
$47,108 and that the time sheets or the service reports did not
contain the original signatures of the employees and/or the
employees' supervisors for $19,740.  Also, the Geological Survey
claimed costs of $34,059 for contractual labor that was not
properly identified in the documentation as Superfund project
charges (that is, the documentation consisted of vendor invoices
and the biweekly time sheets of the contracted employees, neither
of which identified the Superfund project on which the employees
worked).

-  Unliquidated Obligations, Missing Records, and Unspent Funds -
$343,775.  We classified claimed costs of $343,775 as unsupported
(see Appendix 5).  Specifically, we questioned costs totaling
$118,149 because the accounting records did not indicate whether
the unliquidated obligations had been paid or were valid
outstanding expenses.  Geological Survey guidance (Water
Resources Division Memorandum 90.11, Attachment 1) and  Agency
guidance (Superfund Manual Section I.F.2)  require that
documentation be prepared on incurred costs for which payment has
been made.  Costs that are recorded as "unliquidated obligations"
are expenses for which funds have been authorized for payment but
for which  payments have not been made.  Because most orders for
goods and services can be canceled for various reasons before the
items or services are fully received or final payment is made,
classification of a cost as an expenditure is inappropriate
without final evidence that payment has been made.  

We also questioned $205,691 because Connecticut District
officials could not locate records for $192,342 charged to
Project 06000 for fiscal years 1995 ($161,809) and 1996 ($30,533)
and Massachusetts District officials could not locate records for
$13,349 charged to Project 11400 in fiscal year 1995. We also
questioned $19,935 claimed by the Colorado, Massachusetts, and
New Hampshire District Offices because total expenditures listed
in the official accounting records (Water Resources Division
Final Report 268) were less than the amount claimed. 

Questioned Costs (Indirect Costs)

We classified indirect expenditures totaling $1,881,691 as cost
exceptions as follows (see Appendix 6):

-  Indirect Cost Claims - $533,156.  Indirect cost claims of
$533,156 were questioned because the claims were related to the
direct questioned costs of $4,243 and to the unsupported direct
costs of $528,913. 

-  Indirect Costs -  $911,485.  Indirect costs of $911,485
claimed by the Massachusetts and New Hampshire District Offices
were questioned because the applicable interagency agreements did
not provide for the reimbursement of indirect costs.  

-  Indirect Costs - $437,050.  Indirect costs of $437,050 claimed
by the Massachusetts, New Hampshire, Colorado, and Connecticut
District Offices were questioned because the Superfund site files
for the fiscal years reviewed did not include support for the
indirect cost assessment rate applied to projects in these
districts.  Each district office is required to prepare a Common
Services Plan  annually, in accordance with Water Resources
Division Memorandum No. 90.11, Attachment 1, Exhibit III, to
support its district office indirect cost rate.   

Prior Audit Recommendations

During our current audit, we reviewed  actions taken by the
Geological Survey to resolve recommendations contained in the
four audit reports issued during  fiscal years 1992 through 1995
(Nos. 92-I-541, 93-I-144, 94-I-983, and 95-I-224, respectively).
Based on information contained in the December 20, 1996, response
from the Acting Chief, Programs Operations Office, regarding the
status of corrective actions taken by the Geological Survey to
implement the 39 recommendations made in these four reports, we
considered all of the reports' recommendations resolved and
implemented. The Geological Survey reconstructed supporting
records for $2.65 million and repaid $240,000 to the
Environmental Protection Agency. In addition, the Environmental
Protection Agency allowed the Geological Survey to reinstate the
remaining $215,000 of the total $3.1 million of questioned costs
contained in the four prior audit reports.

Recommendations

We recommend that the Director, U.S. Geological Survey:

1.  Provide supporting documentation for or reimburse the
Environmental Protection Agency for the unsupported direct and
indirect costs of $42,374 claimed by the Pennsylvania District
during fiscal years 1994 through 1997 for Project 24600 under
Agreement DW1494-3775-01 and for Project 19700 under Agreement
DW1494-3510-01.  

2.  Provide supporting documentation for or reimburse the
Environmental Protection Agency for the unsupported direct and
indirect costs of $324,523 claimed by the Colorado District
during fiscal years 1994 through 1997 for Project 30900 under
Agreement DW1495-3650-01, Project 28200 under Agreement
DW1495-3629-01, and Project 28200 under Agreement DW1495-3650-01. 

3.  Reimburse the Environmental Protection Agency for the
indirect costs totaling  $416,429 charged to Project 04300 under
Agreement DW1494-0007-01 as follows: $69,052 for fiscal year
1994, $151,566 for fiscal year 1995, $132,948 for fiscal year
1996, and $62,863 for fiscal year 1997.  In addition, supporting
documentation should be provided for or the Environmental
Protection Agency should be reimbursed for the unsupported direct
and indirect costs of $152,704 claimed by the New Hampshire
District during fiscal years 1994 through 1997 for Project 04300
under Agreement DW1494-0007-01 and for Project 05000 under
Agreement DW1493-2531-01.

4.  Provide supporting documentation for or reimburse the
Environmental Protection Agency for the unsupported direct and
indirect costs of $97,501 claimed by the Illinois District during
fiscal years 1994 through 1997 for Project 08000 under Agreement
DW1493-4066-01. 

5.  Reimburse the Environmental Protection Agency for the direct
costs of $4,577 inappropriately charged by the Massachusetts
District to Project 11400 under Agreement DW1494-0071-01 for
fiscal year 1997 and the indirect costs totaling $495,056 charged
to Project 11400 under Agreement DW1494-0071-01 as follows:
$182,813 for fiscal year 1994, $204,514 for fiscal year 1995,
$100,479 for fiscal year 1996, and $7,250 for fiscal year 1997.
In addition, supporting documentation should be provided for or
the Environmental Protection Agency should be reimbursed for the
unsupported direct and indirect costs of $442,311 claimed by the
District during fiscal years 1994 through 1997 for Project 11400
under Agreement DW1494-0071-01 and for Project 10100 under
Agreement DW1493-2531-01.

6.  Provide supporting documentation for or reimburse the
Environmental Protection Agency for the unsupported direct and
indirect costs of $476,731 claimed by the Connecticut District
during fiscal years 1994 through 1997 for Project 06000 under
Agreement DW1493-2531-01. 

7.  Reimburse the Environmental Protection Agency for the direct
labor costs of $2,559 inappropriately charged by the Montana
District to Project 16300 under Agreement DW1495-3628-01 for
fiscal year 1997, the annual and sick leave costs of $1,213
inappropriately charged to Project 16300 in fiscal years 1996 and
1997, and the $1,062  inappropriately charged to Project 14800
under Agreement DW1495-3628-01 in fiscal year 1994.  In addition,
supporting documentation should be provided for or the
Environmental Protection Agency should be reimbursed for the
unsupported direct and indirect costs of $261,941 claimed by the
District during fiscal years 1994 through 1997 for Project 16300
and for Project 14800 under Agreement DW1495-3628-01. 

8.  Request that each district office, in addition to correcting
the specific deficiencies noted in Recommendations 1 through 7,
review its unaudited Superfund project site files for fiscal
years 1994 through 1997 to ensure that all Superfund charges have
been appropriately documented.

U.S. Geological Survey Response and Office of Inspector General
Reply

In the October 27, 1999, response (Appendix 7) to the draft
report from the Associate Director for Operations, U.S.
Geological Survey, the Geological Survey provided information on
actions taken or planned to research or obtain documentation on
the questioned costs cited in Recommendations 1 through 7 of the
report, but the Geological Survey did not respond to
Recommendation 8.  Based on the response, we consider
Recommendations 1 through 7 resolved but not implemented.
Accordingly, the unimplemented recommendations will be referred
to the Assistant Secretary for Policy, Management and Budget for
tracking of implementation, and the Geological Survey is
requested to respond to Recommendation 8, which is unresolved,
and to provide the information that is needed to track
implementation of Recommendations 1 though 7 (see Appendix 8).

In accordance with the Departmental Manual (360 DM 5.3), we are
requesting a written response to this report by February 22,
2000.  The response should include the information requested in
Appendix 8. 

Section 5(a) of the Inspector General Act (Public Law 95-542)
requires the Office of Inspector General to list this report in
its semiannual report to the Congress.  In addition, the Office
of Inspector General provides copies of audit reports to the
Congress.

APPENDIX 1

PRIOR AUDIT COVERAGE

The Office of Inspector General has issued four audit reports
during the past 7 years on the U.S. Geological Survey Water
Resources Division's accounting for expenditures of Environmental
Protection Agency Superfund money as follows:

- The December 1994 report "Accounting for Fiscal Year 1993
Reimbursable Expenditures of Environmental Protection Agency
Superfund Money, Water Resources Division, U.S. Geological
Survey" (No. 95-I-224) stated that the Geological Survey's
implementation of its policies and procedures for documenting
Superfund project costs was inconsistent among its district
offices and that costs related to salaries, travel, equipment,
supplies, and contract services were not always supported in the
site files.  The report contained eight recommendations and
questioned costs of $469,905. 

- The July 1994 report "Accounting for Fiscal Year 1992
Reimbursable Expenditures of Environmental Protection Agency
Superfund Money, Water Resources Division, U.S. Geological
Survey" (No. 94-I-983) stated that the Geological Survey did not
have supporting documentation to substantiate costs associated
with salaries, training, laboratory services, travel, contracts,
and indirect costs.  The report contained 11 recommendations and
questioned costs of $588,247. 

- The November 1992 report "Accounting for Fiscal Year 1991
Reimbursable Expenditures of Environmental Protection Agency
Superfund Money, Water Resources Division, U.S. Geological
Survey" (No. 93-I-144) stated that the Geological Survey did not
(1) properly support all costs allocated to Superfund projects,
(2) properly charge costs to interagency agreements, (3) document
that payments were actually made for services provided by private
vendors, or (4) document the bases of all indirect cost rates
used to claim administrative costs.  The report contained 11
recommendations and questioned costs of $1,581,263. 

- The March 1992 report "Accounting for Fiscal Year 1990
Reimbursable Expenditures of Environmental Protection Agency
Superfund Money, Water Resources Division, U.S. Geological
Survey" (No. 92-I-541) stated that the Geological Survey (1) did
not have proper support for all costs allocated to Superfund
projects and (2) made improper transfers between project
accounts.  The report contained nine recommendations and
questioned costs of $466,171.
-----------------------------------------------------------------

TOTAL QUESTIONED COSTS FOR FISCAL YEARS 1994 THROUGH 1997
-----------------------------------------------------------------
                                                    |Cost
Exceptions      |Unsupported Costs    |Total
                                                           

|Costs
-----------------------------------------------------------------
         |     |Interagency |Project|Amount|Amount  |
|Applicable|  | |      |Applicable|   |       | |
         |District|Agreement|Number|Claimed|Audited
|Direct|Indirect|Indirect||Direct|Indirect|Indirect|| |
-----------------------------------------------------------------
         CO    DW1495-3629- |28200 |$19,336|$5,557
|$5,557|$5,557
               01                                                    
-----------------------------------------------------------------
               DW1495-3650- |28200 |1,107,457|580,763
|$126,525|$85,020|55,111|266,656
               01                                        
-----------------------------------------------------------------
               DW1495-3650- |30900 |519,568|261,148
|24,325 |      |52,310
               01                                        |27,985|    
-----------------------------------------------------------------
             Subtotal              |1,646,361|847,468
|154,510|109,345|60,668|324,523
-----------------------------------------------------------------
         CT    DW1493-2531- |06000 |623,462|533,500
|214,787|201,872|60,072|476,731
               01                                       
-----------------------------------------------------------------
             Subtotal              |623,462|533,500
|214,787|201,872|60,072|476,731
-----------------------------------------------------------------
         IL    DW1493-4066- |08000 |1,208,684|596,046
|47,427|50,074        |97,501
               01|
-----------------------------------------------------------------
               DW1493-2325- |08007 |75,722 |36,509
01                                     
-----------------------------------------------------------------
             Subtotal              |1,284,406|632,555
|47,427|50,074        |97,501
-----------------------------------------------------------------
         PA    DW1494-3510- |19700 |539,873|280,158
|8,994 |11,682        |20,676
               01                                             
-----------------------------------------------------------------
               DW1494-3767- |24000 |474,554|162,000
               01-3         
-----------------------------------------------------------------
               DW1494-3775- |24600 |402,154|225,132
|9,850 |11,848        |21,698
               01-5                                      
-----------------------------------------------------------------
             Subtotal              |1,416,581|667,290
|18,844|23,530        |42,374
-----------------------------------------------------------------
         NH    DW1494-0007- |04300 |776,000|547,507
|$416,429|78,631               |495,060
               01                             
-----------------------------------------------------------------
               DW1493-2531- |05000 |308,738|172,715
| |14,903|13,535 |45,635|74,073
               01                           
-----------------------------------------------------------------
             Subtotal              |1,084,738|720,222
|416,429 |93,534|13,535 |45,635|569,133
-----------------------------------------------------------------
MA    DW1493-2531- |10100 |707,804|427,446  |26,603|10,223
|270,675|307,501               01             
-----------------------------------------------------------------
               DW1494-0071- |11400 |993,000|882,124 |$4,577
|495,056||134,810|      |      |634,443
               01                     
-----------------------------------------------------------------
             Subtotal              |1,700,804|1,309,570|4,577
|495,056 |161,413|10,223|270,675|941,944
-----------------------------------------------------------------
MT    DW1495-3628- |14800 |1,437,476|638,339|1,062|$807
|111,146|95,200       |208,215               01           |      
-----------------------------------------------------------------
               DW1495-3628- |16300 |271,394|148,752 |3,772|3,436
|26,218|25,134        |58,560
               01
-----------------------------------------------------------------
             Subtotal              |1,708,870|787,091|4,834|4,243
|137,364|120,334      |266,775
-----------------------------------------------------------------
                 Total
|$9,465,222|$5,497,696|$9,411|$4,243|$911,485||$827,879|$528,913|
$437,050|$2,718,981
-----------------------------------------------------------------
-----------------------------------------------------------------
TOTAL UNSUPPORTED STANDARD VOUCHER INVOICES FOR FISCAL YEARS 
1994 THROUGH 1997
-----------------------------------------------------------------
                             ||Unsupported         
         |                   || Interagency     |Project    ||
Standard     |   |Unsupported||
         |    District       ||  Agreement      | Number    ||
Voucher      |   |Invoices|   | Total
-----------------------------------------------------------------
         CO                   DW1495-3650-01    28200
$119,279                         $119,279
-----------------------------------------------------------------
                              DW1495-3650-01    30900
|22,453             |$256        |22,709
-----------------------------------------------------------------
           Subtotal
141,732             256          141,988
-----------------------------------------------------------------
         CT                   DW1493-2531-01    06000
|17,497             |256         |17,753
-----------------------------------------------------------------
           Subtotal
17,497              256          17,753
-----------------------------------------------------------------
         IL                   DW1493-4066-01    08000
|21,814             |5,163       |26,977
-----------------------------------------------------------------
           Subtotal
21,814              5,163        26,977
-----------------------------------------------------------------
         PA                   DW1494-3510-01    19700
1,744               7,250        8,994
-----------------------------------------------------------------
                              DW1494-3775-01-5  24600
|9,850              |            |9,850
-----------------------------------------------------------------
           Subtotal
11,594              7,250        18,844
-----------------------------------------------------------------
         NH                   DW1494-0007-01    04300
27,429              444          27,873
-----------------------------------------------------------------
                              DW1493-2531-01    05000
|5,660              |2,551       |8,211
-----------------------------------------------------------------
           Subtotal
33,089              2,995        36,084
-----------------------------------------------------------------
         MA                   DW1493-2531-01    10100
5,734               387          6,121
-----------------------------------------------------------------
                              DW1494-0071-01    11400
|35,378             |1,088       |36,466
-----------------------------------------------------------------
           Subtotal
41,112              1,475        42,587
-----------------------------------------------------------------
         MT                   DW1495-3628-01    14800
53,968              20,883       74,851
-----------------------------------------------------------------
                              DW1494-3628-01    16300
|23,848             |265         |24,113
-----------------------------------------------------------------
           Subtotal
77,816              21,148       98,964
-----------------------------------------------------------------
             Total
$344,654      |   |$38,543 |   | $383,197
-----------------------------------------------------------------


TOTAL UNSUPPORTED SALARY COSTS FOR FISCAL YEARS 1994 THROUGH 1997
-----------------------------------------------------------------
-----------------------------------------------------------------
         |       | |           |         | | No    | |
|  |              | |
|       | |           |         | |Employee||Time Sheets  |
|Labor Contract| |
|       | |Interagency|Project  | |Time   | |   Not       |  |
Not       | |
|District||Agreement  |Number   | |Sheets | |Containing   |  |
Properly    | |Total
|       | |           |         | |       | | Original    |
|Identified As | |
|       | |           |         | |       | |Signatures   |  |
Superfund    | |
|       | |           |         | |       | |             |  |
Project     | |
-----------------------------------------------------------------
-----------------------------------------------------------------
CO   DW1495-     28200        $3,480        $3,480        3650-01
-----------------------------------------------------------------
-----------------------------------------------------------------
     DW1495-      30900      |1,976                        |1,976
     3650-01                 |                                  |
-----------------------------------------------------------------
-----------------------------------------------------------------
     5,456                              5,456            Subtotal
-----------------------------------------------------------------
-----------------------------------------------------------------
         CT        DW1493-      06000      |4,692          |4,692
                   2531-01                 |                    |
-----------------------------------------------------------------
-----------------------------------------------------------------
4,692                                      4,692         Subtotal
-----------------------------------------------------------------
-----------------------------------------------------------------
IL    DW1493-    08000    |3,600     |$14,150             |17,750
      4066-01                 |             |                   |
-----------------------------------------------------------------
-----------------------------------------------------------------
                 3,600       14,150       17,750         Subtotal
-----------------------------------------------------------------
-----------------------------------------------------------------
NH    DW1494-      04300   |  493   |4,522     |$33,946   |38,961
      0007-01                 |             |                |  |
-----------------------------------------------------------------
-----------------------------------------------------------------
493       4,522            33,946      38,961            Subtotal
-----------------------------------------------------------------
-----------------------------------------------------------------
MA        DW1493-     10100       | 1,018     |113         |1,131
          2531-01                 |                |            |
-----------------------------------------------------------------
-----------------------------------------------------------------
1,018                           113       1,131          Subtotal
-----------------------------------------------------------------
-----------------------------------------------------------------
MT        DW1495-      14800      30,812                   30,812
          3628-01
-----------------------------------------------------------------
-----------------------------------------------------------------
          DW1495-      16300      |1,037        |1,068     |2,105
          3628-01                 |             |                
-----------------------------------------------------------------
-----------------------------------------------------------------
31,849        1,068                        32,917        Subtotal
-----------------------------------------------------------------
-----------------------------------------------------------------
Total       |$47,108| |   |$19,740| |  |   |$34,059|  | |$100,907
-----------------------------------------------------------------
-----------------------------------------------------------------

-----------------------------------------------------------------
TOTAL UNLIQUIDATED OBLIGATIONS, UNSUPPORTED CLAIMED COSTS, AND
MISSING CLAIMED COST RECORDS FOR FISCAL YEARS 1994 THROUGH 1997
-----------------------------------------------------------------
-----------------------------------------------------------------
               |Unsupported |Missing   
               |  |Interagency  |Project    |Unliquidated|Claimed
|Claimed    |
         |District| |Agreement    | Number    |Obligations|
Costs    |  Cost     |Total
                          |Records   
-----------------------------------------------------------------
         CO         DW1495-3650-     28200       $3,475
$291                 $3,766
                    01
-----------------------------------------------------------------
                    DW1495-3650-     30900       |3,300
|3,300                    01                           |
--------------------------------------------------------------
                                                 6,775
$291                 7,066         Subtotal
-----------------------------------------------------------------
         CT         DW1493-2531-     06000
|$192,342|192,342
                    01                                                    
-----------------------------------------------------------------

192,342  192,342         Subtotal
 ----------------------------------------------------------------
         IL         DW1493-4066-     08000       |2,700
|2,700                    01                                   
-----------------------------------------------------------------
                    2,700           700                  Subtotal
 ----------------------------------------------------------------
         NH         DW1494-0007-     04300       11,797    11,797
                    01
-----------------------------------------------------------------
                    DW1493-2531-     05000       |5,289
|$1,403              |6,692    01                           
-----------------------------------------------------------------
                 17,086       $1,403      18,489         Subtotal
-----------------------------------------------------------------

MA         DW1493-2531-     10100       1,110        $18,241
19,351                    01
-----------------------------------------------------------------
DW1494-0071-     11400       |84,995      |      |13,349  |98,344
 01                          
-----------------------------------------------------------------
             86,105       $18,241     13,349   117,695   Subtotal
-----------------------------------------------------------------
         MT         DW1495-3628-     14800       5,483      5,483
                    01
-----------------------------------------------------------------
                    DW1495-3628-     16300       
                    01                                        
  ---------------------------------------------------------------
                        5,483                     5,483  Subtotal
----------------------------------------------------------------
             Total                               |$118,149||
|$19,935||  |$205,691||$343,775
-----------------------------------------------------------------
                     Cost Exceptions        |Unsupported Costs
-----------------------------------------------------------------
         |        |Interagency   |Project|  Applicable |
|   |Applicable|
         |District|Agreement     | Number|   Indirect  |Indirect
|   |Indirect |Indirect
-----------------------------------------------------------------
         |        |  Total       |
-----------------------------------------------------------------
         CO       DW1495-3629-     28200                   $5,557
                  01
-----------------------------------------------------------------
                  $5,557
-----------------------------------------------------------------
                  DW1495-3650-     28200          $85,020  55,111
                  01
-----------------------------------------------------------------
                  140,131
-----------------------------------------------------------------
                  DW1495-3650-     30900
|24,325  |
                  01
|        |
-----------------------------------------------------------------
                  |24,325
-----------------------------------------------------------------

109,345  60,668
         Subtotal
-----------------------------------------------------------------
                  170,013
-----------------------------------------------------------------
         CT       DW1493-2531-     06000         |201,872 |60,072
                  01                                             
-----------------------------------------------------------------
                  |261,944
-----------------------------------------------------------------

201,872  60,072         Subtotal
-----------------------------------------------------------------
                  261,944
-----------------------------------------------------------------
         IL       DW1493-4066-     08000                   50,074
                  01
-----------------------------------------------------------------
                  50,074
-----------------------------------------------------------------
                  DW1493-2325-     08007                       
                  01                                           
-----------------------------------------------------------------

50,074
         Subtotal
-----------------------------------------------------------------
                  50,074
-----------------------------------------------------------------
         PA       DW1494-3510-     19700
11,682
                  01
-----------------------------------------------------------------
                  11,682
-----------------------------------------------------------------
                  DW1494-3767-     24000
                  01-3
-----------------------------------------------------------------
-----------------------------------------------------------------
                  DW1494-3775-     24600
|11,848
                  01-5
|
-----------------------------------------------------------------
                  |11,848
-----------------------------------------------------------------

23,530
         Subtotal
-----------------------------------------------------------------
                  23,530
-----------------------------------------------------------------
         NH       DW1494-0007-     04300                 $416,429
                  01
-----------------------------------------------------------------
                  416,429
-----------------------------------------------------------------
                  DW1493-2531-     05000
|13,535  |45,635
                  01                                                
-----------------------------------------------------------------
                  |59,170
-----------------------------------------------------------------
                                                         416,429
13,535   45,635
         Subtotal
-----------------------------------------------------------------
                  475,599
-----------------------------------------------------------------
         MA       DW1493-2531-     10100
10,223   270,675
                  01
-----------------------------------------------------------------
                  280,898
-----------------------------------------------------------------
                  DW1494-0071-     11400                 |495,056
01                                     
-----------------------------------------------------------------
                  |495,056
-----------------------------------------------------------------
                                                         495,056
10,223   270,675
         Subtotal
-----------------------------------------------------------------
                  775,954
-----------------------------------------------------------------
         MT       DW1495-3628-     14800       $807
95,200
                  01
-----------------------------------------------------------------
                  96,007
-----------------------------------------------------------------
                  DW1495-3628-     16300       |3,436
|25,134
                  01                           |
|
-----------------------------------------------------------------
                  |28,570
-----------------------------------------------------------------
                                               4,243
120,334
         Subtotal
-----------------------------------------------------------------
                  124,577
-----------------------------------------------------------------
                                               |$4,243||
|$911,485|| | |$528,913|||$437,050|
         Total                                
-----------------------------------------------------------------
                 |$1,881,691
-----------------------------------------------------------------
APPENDIX 8

STATUS OF AUDIT REPORT RECOMMENDATIONS

Finding/Recommendation
Reference        Status         Action Required      

1, 2, 3, 4, 5, 6, and 7 Resolved; notProvide target dates and
titles of implemented.officials responsible for obtaining
documentation or completing research on the questioned costs. 
8 Unresolved.    Provide a response to the recommendation
indicating concurrence or nonconcurrence.  If concurrence is
indicated, provide anaction plan for the review ofunaudited
charges for fiscal years 1994 through 1997 to Superfund projects
at each district office.  The plan should include a target date
and the title of the official responsible for implementation.  If
nonconcurrence is indicated, provide specific reasons for the
nonconcurrence.




ILLEGAL OR WASTEFUL ACTIVITIES SHOULD BE REPORTED

TO THE OFFICE OF INSPECTOR GENERAL BY:

Sending written documents to:



Within the Continental United States

U.S. Department of the Interior
Office of Inspector General
1849 C Street,N.W.
Mail Stop 5341
Washington, D.C. 20240

Calling:

Our 24 hour
Telephone HOTLINE
1-800-424-5081 or
(202) 208-5300

TDD for hearing impaired
(202) 208-2420 or
1-800-354-0996



Outside the Continental United States


Caribbean Region

U.S. Department of the Interior
Office of Inspector General
Eastern Division- Investigations
1550 Wilson Boulevard
Suite 410
Arlington, Virginia 22209

Calling:
(703) 235-9221


North Pacific Region

U.S. Department of the Interior
Office of Inspector General
North Pacific Region
238 Archbishop F.C. F'lores Street
Suite 807, PDN Building
Agana, Guam 96910


Calling:
(700) 550-7428 or
COMM 9-011-671-472-7279