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Region 5's Billing and Collection of Accounts Receivable
#7100139
Inspector General Division Conducting the Audit:
Northern Audit Division
Chicago, Illinois
Program Office Involved:
Resource and Management Division
Office of Regional Counsel
Office of Superfund
TABLE OF CONTENTS
CHAPTERS
-
Purpose
Background
Scope and Methodology
Prior Audit Coverage
-
SUPERFUND OVERSIGHT COSTS WERE NOT TIMELY COLLECTED
Oversight Receivables Were Not Timely Recorded or Billed
Follow-up on Unpaid Receivables Was Not Effective
CTS Will Facilitate the Billing and Collection Process
Conclusion
Recommendations and Agency Actions
OIG Evaluation
-
REGION 5 DID NOT BILL SUPERFUND ACCOUNTS RECEIVABLE ON A
CUMULATIVE BASIS
-
Region 5's Current Practice Does Not Include Cumulative Billings
CTS Has the Capability of Generating Cumulative Billings
Conclusion
Recommendations and Agency Actions
OIG Evaluation
-
PAYMENTS WERE
OBTAINED FOR UNRECORDED RECEIVABLES
-
Accounts Receivable Are Not Recorded Timely
Conclusion
Recommendations and Agency Actions
OIG Evaluation
EXHIBIT
APPENDICES
Created April 23, 1997