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<classification authority="sudocs">GA 1.13:AIMD-95-177</classification>
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 <subject>Environmental monitoring</subject>
 <subject>Reimbursements to government</subject>
 <subject>Government collections</subject>
 <subject>Systems conversions</subject>
 <subject>Pollution control</subject>
 <subject>Liability (legal)</subject>
 <subject>Financial management systems</subject>
 <subject>Internal controls</subject>
 <subject>Data integrity</subject>
 <subject>Accounts receivable</subject>
 <identifier>Superfund Program</identifier>
 <identifier>EPA Financial Management System</identifier>
 <identifier>EPA Integrated Financial Management System</identifier>
 <identifier>Superfund Cost Recovery Image Processing System</identifier>
 <identifier>Superfund Cost Organization and Recovery Enhancement System</identifier>
 <identifier>Joint Financial Management Improvement Program</identifier>
 <identifier>Superfund Document Management System</identifier>
 <identifier>EPA Cost Recovery Collection Tracking System</identifier>
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<titleInfo>
 <title>Superfund: System Enhancements Could Improve the Efficiency of Cost Recovery</title>
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<abstract>Under the Superfund program, the Environmental Protection Agency (EPA)
is responsible for recovering from responsible parties billions in costs
associated with cleaning up the worst hazardous waste sites. In 1992 and
again in 1995, GAO cited the Superfund as a &quot;high-risk&quot; government
program and noted that EPA lacked the information needed to adequately
management and support is cost recovery efforts. EPA&apos;s cost recovery
effort is supported by several financial and records management systems.
Because of limitations in these systems, cost recovery staff cannot
fully depend on the system to provide all the information needed for
cost recovery. Instead, staff must do excessive manual searches and
reconciliations to ensure that the information supporting cost recovery
cases is accurate, reliable, and complete. EPA is aware of these
limitations and has taken steps to address them. For example, planned
modifications to the financial systems should produce more detailed cost
data, thus reducing manual reconciliation efforts. GAO notes additional
measures that EPA could take to ensure that its systems provide the best
possible support for its cost recovery efforts.</abstract>
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<note>Letter Report</note>
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 <topic>Environmental monitoring</topic>
 <topic>Reimbursements to government</topic>
 <topic>Government collections</topic>
 <topic>Systems conversions</topic>
 <topic>Pollution control</topic>
 <topic>Liability (legal)</topic>
 <topic>Financial management systems</topic>
 <topic>Internal controls</topic>
 <topic>Data integrity</topic>
 <topic>Accounts receivable</topic>
 <topic>Superfund Program</topic>
 <topic>EPA Financial Management System</topic>
 <topic>EPA Integrated Financial Management System</topic>
 <topic>Superfund Cost Recovery Image Processing System</topic>
 <topic>Superfund Cost Organization and Recovery Enhancement System</topic>
 <topic>Joint Financial Management Improvement Program</topic>
 <topic>Superfund Document Management System</topic>
 <topic>EPA Cost Recovery Collection Tracking System</topic>
 <topic>Superfund Trust Fund</topic>
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