EXECUTIVE SUMMARY:
This report provides the results of our audit of the National Institute of Environmental Health Sciences (NIEHS) Superfund financial activities for Fiscal Year (FY) 1995. We conducted the audit to comply with provisions of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (Act). The Act requires the Inspector General of a Federal organization with Superfund responsibilities to annually audit all uses of the Superfund.
The NIEHS receives funds through an interagency agreement (IAG) with the Environmental Protection Agency (EPA) to carry out health-related and other functions mandated by Superfund legislation. During the period October 1, 1994, through September 30, 1995, NIEHS' obligations of Superfund resources totaled about $58.7 million and disbursements totaled about $56.2 million of funds obligated during and prior to that year.
Our audit showed that NIEHS generally administered the fund according to the Superfund legislation. However, the National Institutes of Health (NIH), which performs some administrative functions for NIEHS, had overbilled EPA by $21,220 during our audit period. This occurred due to a clerical error.
We are recommending that NIH:
In its written response to our report, NIH concurred with our recommendations and indicated that corrective action has been taken.