EXECUTIVE SUMMARY:
This final audit report provides the results of our audit of the Agency for Toxic Substances and Disease Registry's (ATSDR) Superfund financial activities for Fiscal Year (FY) 1990. Through interagency agreements with the Environmental Protection Agency, ATSDR obligated $45.2 million and disbursed $43.9 million in Superfund resources during FY 1990. This report concludes that, in general, ATSDR administered the fund in accordance with requirements. Superfund transactions for FY 1990 generally were properly and accurately recorded and reported by ATSDR. Supporting documentation showed that the transactions were for valid Superfund activities.
In addition to auditing ATSDR's FY 1990 disbursements, we analyzed the conditions cited in a recently issued General Accounting Office (GAO) report relating to ATSDR's health assessment program. We determined the deficiencies were of such magnitude that the Department of Health and Human Services should report them as a material internal control weakness; that ATSDR had not made provision for all of its program activities for internal control reviews under the Federal Managers' Financial Integrity Act; and that ATSDR had not developed and implemented a detailed corrective action plan to ensure the expeditious implementation of the GAO's recommendations.