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EPA's Changing Budget Process: Opportunity for Improved Financial Management
EPA Office of Inspector General
EPA's Changing Budget Process: Opportunity for Improved Financial Management
TABLE OF CONTENTS
- EXECUTIVE SUMMARY
- CHAPTERS
- Chapter 1
- Chapter 2
- EPA HAS AN OPPORTUNITY TO MAKE NEEDED IMPROVEMENTS IN BUDGET PROCEDURES
- Regional Personnel Resource Budgets Did Not Always Reflect Planned Use
- Reprogramming Errors Diminished the Usefulness of Program Information
- Regional Personnel Costs Were Inaccurately Accumulated
- Usefulness of EPA's Budget Structure Is Hampered by Inconsistencies
- Delegation of Performance Accountability and Employee Buy-in Are Critical to PBA System Success
- The Budget Division Lacked Documentation to Support Congressional Notification of Agency Reserve for Contingencies
- Conclusion
- Recommendations
- Agency Comments and OIG Evaluation
- ATTACHMENTS
- ATTACHMENT 1: Fiscal 1994 Reprogrammings Greater than $500,000
- ATTACHMENT 2: Fiscal 1995 Reprogrammings Greater than $500,000
- APPENDICES
- APPENDIX I: Prior Audit Coverage
- APPENDIX II: Agency Comments
- APPENDIX III: Abbreviations
- APPENDIX IV: Distribution
Created January 31, 1997