Semiannual Report to Congress April 1-September 30, 1996

EPA Office of Inspector General

Semiannual Report to Congress

April 1-September 30, 1996

Appendix 2-- Audit Reports Issued Without Management Decision

The report listed below is an electronic rendering of the official printed document. It has been formatted for electronic presentation and may not contain all the charts, figures, or other graphical information in the official report.

Total audits issued before reporting period for which no Management decision was made during the reporting period: 119.

The Inspector General Act requires a summary of each report issued before the commencement of the reporting period for which no management decision has been made by the end of the reporting period (including the date and title of each such report), an explanation of the reasons such management decision has not been made, and a statement concerning the desired timetable for achieving a management decision on each such report. (The IG provides the summary, the date and title of each such report. The Agency provides the explanation of the reasons why such management decision has not been made, and a statement concerning the desired timetable for achieving a management decision on each such report.). Agency procedures do not require the IG's approval on Agency's Management Decision on an audit (other than a preaward or an internal and management audit) with the Federal share of questioned costs of less than $100,000. Therefore, we have not provided a summary of these audits.

IG Followup Status Codes of Agency's Response at 9/30/95:

1. No Response

2. Incomplete Response Received

3. Proposed Response Received Awaiting Final Determination

4. Proposed Response Received in Review Process

5. Final Response Received in Review Process

6. Resolution Under Negotiation in Headquarters

Reports are listed by Headquarters office and Region. For each report, the assignment control number, title, state and date of issue are provided.

Assistant Administrator for Administration & Resources Management

E3CML3-03-0201-4100523 TEMPLE UNIVERSITY PA 9/15/94

Summary: EPA ERRONEOUSLY AWARDED A COOPERATIVE AGREEMENT TO TEMPLE UNIVERSITY AND MISMANAGED THE AGREEMENT BY NOT CONTROLLING EXPENDITURES AND ALLOWING UNAUTHORIZED TRAVEL.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE OIG REQUESTED A COMPTROLLER GENERAL OPINION REGARDING THE USE OF NON-FEDERAL TRAVEL UNDER COOPERATIVE AGREEMENTS. EPA MANAGEMENT, THE OIG AND THE OFFICE OF GENERAL COUNSEL ARE WORKING TOGETHER TO DEVELOP A REQUEST FOR GAO TO PROVIDE ITS OPINION ON THIS AND OTHER OUTSTANDING ISSUES. EPA WILL DELAY FINAL ACTION ON THIS AUDIT UNTIL RECEIPT OF THE COMPTROLLER GENERAL OPINION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

E1FMF4-19-0618-4100407 UNIVERSITY OF KANSAS KS 6/17/94

*Summary: EPA CIRCUMVENTED ASSISTANCE REGULATIONS AND MISUSED FEDERAL FUNDS BY AWARDING A COOPERATIVE AGREEMENT TO THE UNIVERSITY OF KANSAS WHICH INCLUDED INELIGIBLE AND UNNECESSARY COSTS SUCH AS TRAVEL, ALCOHOL, AND ENTERTAINMENT.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

Contracts Management Division - RTP

D8AML4-01-0085-4100247 EASTERN RESEARCH GROUP MA 4/13/94

*Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NO AWARD HAS BEEN MADE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE CONTRACT SPECIALIST PROJECTS TO AWARD A CONTRACT ON THIS RFP BY 4/15/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8AML4-01-0129-4100429 ARTHUR D. LITTLE MA 6/27/94

*Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: A.D. LITTLE IS A SUBCONTRACTOR TO VERSAR. VERSAR SUBMITTED A BID WHICH WAS UNSUCCESSFUL. AN AWARD WAS MADE ON THIS RFP ON 9/30/94 TO RADIAN CORP, CONTRACT 68D40092. THE CONTRACT SPECIALIST DID NOT PROVIDE A COPY OF THE RECORD OF PROCUREMENT ACTION (ROPA) AND TRANSMITTAL LETTER TO COST ADVISORY. THE CONTRACT FILE HAS BEEN TRANSFERRED TO HEADQUARTERS.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8AML4-02-0139-4100430 ENSERCH ENVIRONMENTAL CORP. NJ 6/27/94

*Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NO AWARD HAS BEEN MADE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE CONTRACT SPECIALIST PROJECTS TO MAKE AN AWARD ON THIS RFP BY 5/31/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8CPL2-03-0432-2100620 MIRANDA ASSOCIATES INC DC 9/16/92

Summary: DCAA QUESTIONED $278,979 DUE TO (1) THE LIMITATIONS OF FUNDS CLAUSE, (2) OVERSTATED OVERHEAD COSTS, AND (3) A COMPUTATIONAL ERROR.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE CONTRACTING OFFICER'S DECISION HAS BEEN COMPLETED. QUESTIONED COST HAS BEEN SUSTAINED.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: FINAL REVIEW BY THE OFFICE OF GENERAL COUNSEL EXPECTED BY 4/15/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8CPL2-03-0441-4100108 KENDRICK & COMPANY DC 12/6/93

Summary: COSTS OF $202,352 WERE QUESTIONED DUE TO LIMITATIONS OF FUNDS CLAUSE AND OVERSTATED INCURRED COSTS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: EPA CONTRACTING OFFICER IS TRYING TO LOCATE THE BUSINESS TO INITIATE THE CLOSE OUT PROCESS. KENDRICK & COMPANY HAS EITHER MOVED, GONE OUT OF BUSINESS, OR HAS BEEN PURCHASED.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8AML4-03-0213-4100274 VERSAR VA 5/10/94

*Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NO AWARD HAS BEEN MADE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE CONTRACT SPECIALIST PROJECTS TO AWARD A CONTRACT ON THIS RFP BY 4/15/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8AML4-03-0215-4100275 ENERGETICS INC. MD 5/10/94

Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NO AWARD HAS BEEN MADE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE CONTRACT SPECIALIST PROJECTS TO AWARD A CONTRACT ON THIS RFP BY 4/15/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8AML4-03-0211-4100290 AVANTI CORPORATION VA 5/16/94

Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NO AWARD HAS BEEN MADE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE CONTRACT SPECIALIST PROJECTS TO AWARD A CONTRACT ON THIS RFP BY 4/15/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8AML4-03-0280-4100355 COASTAL ENVIRONMENTAL MD 6/1/94

*Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NO AWARD HAS BEEN MADE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE CONTRACT SPECIALIST PROJECTS TO MAKE AN AWARD ON THIS RFP BY 5/31/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8AML4-03-0278-4100360 GANNETT FLEMING PA 6/7/94

*Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NO AWARD HAS BEEN MADE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE CONTRACT SPECIALIST PROJECTS TO MAKE AN AWARD ON THIS RFP BY 5/31/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D9AFL4-03-0273-4100364 DYNCORP VIAR VA 6/7/94

Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE CONTRACTING OFFICER NEGOTIATED A MODIFICATION TO CONTRACT NO. 68D90135 ON MAY 31, 1994. NO TRANSMITTAL LETTER EXPLAINING ACTION TAKEN ON THE AUDIT REPORT WAS PREPARED AT THAT TIME.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE

APPROPRIATE TRANSMITTAL LETTER WAS GIVEN TO COST ADVISORY AND

FINANCIAL ANALYSIS DIVISION AND MAILED TO DCAA AND THE OIG ON APRIL 13, 1995.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8AML4-03-0296-4100405 WASTE POLICY INSTITUTE VA 6/14/94

Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE CONTRACT SPECIALIST EXPECTS NO AWARD TO BE MADE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE CONTRACT SPECIALIST EXPECTS THIS RFP TO BE CANCELLED BY 5/31/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8AML4-03-0282-4100434 RMC ENVIRONMENTAL SERVICE PA 6/28/94

*Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NO AWARD HAS BEEN MADE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE CONTRACT SPECIALIST PROJECTS TO MAKE AN AWARD ON THIS RFP BY 5/31/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8AML4-03-0281-4100438 GREELEY-POLHEMUS GROUP PA 6/30/94

Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NO AWARD HAS BEEN MADE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE CONTRACT SPECIALIST PROJECTS TO MAKE AN AWARD ON THIS RFP BY 5/31/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8ABL4-03-0301-4100446 UNIVERSAL SYSTEMS VA 7/14/94

*Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE CONTRACT SPECIALIST EXPECTS NO AWARD TO BE MADE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE CONTRACT SPECIALIST EXPECTS THIS RFP TO BE CANCELLED BY 5/31/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8AML4-03-0371-4100485 INFORMATION VENTURES, INC. PA 8/12/94

*Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: COMPETITIVE RANGE HAS BEEN ESTABLISHED.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE CONTRACT SPECIALIST EXPECTS AWARD BY 6/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8AML4-03-0279-4100487 CDM FEDERAL PROGRAMS VA 8/12/94

*Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NO AWARD HAS BEEN MADE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE CONTRACT SPECIALIST PROJECTS TO MAKE AN AWARD ON THIS RFP BY 5/31/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8EML4-03-0498-4100557 QUANTECH, INC. VA 9/23/94

*Summary: SOME OF THE CONTRACTOR'S ESTIMATING PRACTICES REQUIRE

CORRECTIVE ACTION TO IMPROVE THE RELIABILITY OF THEIR FUTURE COST ESTIMATES.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE MANAGEMENT DECISION WAS MADE ON THIS AUDIT ON FEBRUARY 3, 1995. CONTRACT NO. 68D50008 WAS AWARDED TO BATTELLE. QUANTECH, INC. IS A SUBCONTRACTOR ON THIS CONTRACT. THIS IS AN OPPTS CONTRACT WHICH WAS AWARDED AT RTP THEN TRANSFERRED TO EPA HEADQUARTERS IN WASHINGTON, DC.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION IS EXPECTED SHORTLY.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8BML3-04-0272-3100202 INTEGRATED LABORATORY SYS NC 6/2/93

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: CONTRACTOR HAS AGREED WITH COST QUESTIONED.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8BML3-04-0282-3100207 SYSTEMS RESEARCH & DEV. NC 6/4/93

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE REPORT COVERS DIRECT AND INDIRECT COSTS FOR CALENDAR YEAR 1988. COST QUESTIONED ON TWO CONTRACTS. CONTRACTOR HAS AN APPROVED BANKRUPTCY PLAN. ANY RECOVERY MUST BE ESTABLISHED THROUGH THE COURT.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: FINAL ACTION EXPECTED BY JUNE 1, 1995.

IG FOLLOWUP STATUS AS OF 3/31/95 [2]

D8AML4-04-0219-4100478 TWM SERVICES INC. NC 8/11/94

Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: CONTRACTOR WAS NOT FINANCIALLY CAPABLE OF PERFORMING JANITORIAL SERVICES WORK AT THE HUMAN STUDIES BUILDING IN CHAPEL HILL, NC. AWARD WAS MADE TO ANOTHER CONTRACTOR, TRIPLE P SERVICES, INC. ON FEBRUARY 10, 1995. THE CONTRACT SPECIALIST FAILED TO SEND DCAA, OIG, OR COST ADVISORY STAFF A COPY OF THE TRANSMITTAL LETTER STATING RESULTS OF AUDIT.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION IS EXPECTED SHORTLY.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8AML4-05-0265-4100467 GREAT LAKES ENVIRO CENTER MI 7/27/94

Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: COMPETITIVE RANGE HAS BEEN ESTABLISHED.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE CONTRACT SPECIALIST EXPECTS AWARD BY 6/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D9AKL4-08-0048-4100279 RESOURCE TECHNOLOGY CORP WY 5/10/94

*Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: RESOURCE TECHNOLOGY CORP. WAS A SUBCONTRACTOR ON THE SAIC (PRIME CONTRACTOR) PROPOSAL SUBMISSION. SAIC PROPOSAL SUBMISSION WAS UNSUCCESSFUL. SAIC, DCAA, OIG AND COST ADVISORY STAFF WERE NOTIFIED THAT SAIC WAS UNSUCCESSFUL. HOWEVER THE DCAA OFFICE, OIG AND COST ADVISORY STAFF WERE NOT SENT A TRANSMITTAL LETTER

REGARDING THE UNSUCCESSFUL RESOURCE TECHNOLOGY CORPORATION SUBCONTRACT BID.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION IS EXPECTED SHORTLY.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8BBL4-09-0053-4100510 EARTH METRICS, INC FC CA 8/26/94

Summary: QUESTIONED DIRECT COSTS OF $259,919 REPRESENT SUBCONTRACTS AWARDED TO COMPANIES NOT SPECIFIED IN THE CONTRACT AND FOR AMOUNTS IN EXCESS OF CONTRACT LIMITS. SOME INTERNAL CONTROL WEAKNESSES ARE ALSO IDENTIFIED IN THE REPORT.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE CONTRACTING OFFICER DECISION IS PENDING ADDRESSING QUESTIONED COSTS. THE CONTRACTING OFFICER'S DECISION IS EXPECTED BY MAY 31, 1995.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: CONTRACT CLOSEOUT IS EXPECTED BY JULY 31, 1995.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8CAN3-09-0259-4300037 IT FC CA 6/13/94

Summary: THE QUESTIONED AMOUNT REPRESENTS COSTS BILLED AFTER THE SPECIFIED CONTRACT DATE, PLUS ADJUSTMENTS FOR INDIRECT RATE DIFFERENCES BETWEEN THE BILLED AND THE LOWER OF THE NEGOTIATED OR CEILING RATE.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: IT, INC. PURCHASED HYDRA-SCIENCE, INC. THE ENTIRE PERFORMANCE PERIOD OF THE CONTRACT WAS WITH HYDRA-SCIENCE. INC. IT, INC. HAS LIMITED INFORMATION RELATIVE TO THE QUESTIONED COSTS.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION IS EXPECTED BY SEPTEMBER 15, 1995.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8AMN4-09-0230-4300048 SAIC PA CA 9/19/94

*Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: AN AWARD HAS BEEN MADE ON THIS RFP TO ANOTHER OFFEROR -- SYRACUSE RESEARCH -- ON 1/30/95. CONTRACT SPECIALIST ERRONEOUSLY DID NOT PROVIDE DCAA, OIG OR COST ADVISORY STAFF A COPY OF TRANSMITTAL LETTER. THE CONTRACT IS AN OPPTS AWARD AND HAS BEEN TRANSFERRED TO EPA HEADQUARTERS IN WASHINGTON, DC.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION IS EXPECTED SHORTLY.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

E1P8CMP2-23-0180-3400071 PEI ASSOC OH 8/25/93

Summary: UNSUPPORTED LABOR AND TRAVEL COSTS OF $332,746 WERE QUESTIONED DUE TO INADEQUATE DOCUMENTATION. WE ALSO QUESTIONED AS INELIGIBLE $513 BECAUSE OF LACK OF SUPPORT FOR INTER-COMPANY TRANSACTIONS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: AN EPA LETTER DATED 3/1/94 ADVISED THE CONTRACTOR OF COSTS QUESTIONED AND REQUESTED A REFUND OR SUPPORTING DOCUMENTATION. THE CONTRACTOR RESPONDED ON 3/29/94 THAT THE SUPPORTING DOCUMENTATION WAS AVAILABLE. ON 4/12/94, EPA SENT A LETTER TO THE OIG ASKING THAT IT REVIEW THE NEW DATA AND PROVIDE A REVISED AUDIT REPORT. EPA IS CURRENTLY AWAITING OIG RESPONSE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [3]

P8CMP2-23-0176-3400072 PEI ASSOC OH 8/26/93

Summary: QUESTIONED $839,416 OF UNSUPPORTED LABOR AND TRAVELCOSTS THAT COULD NOT BE SUPPORTED BY ADEQUATE DOCUMENTATION.

THAT IT REVIEW THE NEW DATA AND PROVIDE A REVISED AUDIT REPORT. EPA IS CURRENTLY AWAITING OIG RESPONSE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [3]

P8CMP2-23-0181-3400074 PEI ASSOC OH 8/27/93

*Summary: QUESTIONED UNSUPPORTED LABOR AND TRAVEL OF $40,498 DUE TO MISSING DOCUMENTATION. WE ALSO QUESTIONED AS INELIGIBLE $254 DUE TO LACK OF SUPPORT FOR INTERCOMPANY TRANSACTIONS.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [3]

P8CMP2-23-0177-3400077 PEI ASSOC OH 9/1/93

Summary: INADEQUATE ACCOUNTING SYSTEM RESULTED IN COST QUESTIONED INELIGIBLE OF $20,359. MISSING DOCUMENTATION RESULTED IN $1,863,579 OF QUESTIONED UNSUPPORTED COSTS. WE ALSO QUESTIONED $1,992 AS INELIGIBLE DUE TO LACK OF SUPPORT FOR INTERCOMPANY TRANSACTIONS.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [3]

P8CMP2-23-0179-3400082 PEI ASSOC OH 9/3/93

Summary: INADEQUATE ACCOUNTING SYSTEM RESULTED IN COST QUESTIONED INELIGIBLE OF $35,443. MISSING DOCUMENTATION RESULTED IN UNSUPPORTED COSTS OF $512,794.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [3]

Grants Administration Division

E3CBP4-04-0252-4400116 REVIEW OF CA WITH NELHA- HI 9/29/94

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE PROGRAM OFFICE DID NOT RECEIVE A COPY OF THE AUDIT REPORT TIMELY. THE OFFICE IS CURRENTLY REVIEWING AUDIT REPORT.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: ANTICIPATES RESOLUTION BY 6/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

E6EML4-07-0023-4100581 FAIRBURY NE 9/30/94

Summary: THE GRANT/LOAN WAS AWARDED FOR ASBESTOS ABATEMENT IN TWO FAIRBURY SCHOOLS. WE DETERMINED THAT THE GRANTEE CLAIMED AN UNREASONABLE AMOUNT FOR ADMINISTRATIVE COSTS. THE GRANTEE CLAIMED INELIGIBLE ENGINEERING AND CONSTRUCTION COSTS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: AUDIT INVOLVES SEVERAL COMPLEX ISSUES AS A RESULT OF CRIMINAL PROCEEDINGS TAKEN AGAINST A CONTRACTOR UNDER THE PROJECT. THE PROGRAM IS CURRENTLY REVIEWING THE AUDIT FINDINGS.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: ANTICIPATES RESOLUTION BY 07/31/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

E6EML4-07-0022-4100582 OGALALLA NE 9/30/94

*Summary:

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: ANTICIPATES RESOLUTION BY 07/31/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

E3CBL3-08-0088-4100497 MONTANA STATE UNIVERSITY MT 8/23/94

Summary: THE COOPERATIVE AGREEMENTS WERE USED TO FUND AN EPA EMPLOYEE'S ADVANCED EDUCATION CONTRARY TO THE PURPOSE OF THE COOPERATIVE AGREEMENTS AND INTERGOVERNMENTAL PERSONNEL ACT AGREEMENT.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: OIG INVESTIGATION IS ON-GOING.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

E1FBF3-10-0069-4100214 AUDIT OF CO-OPS/IAGS ERL-C OR 3/21/94

Summary: ERL-C DIDN'T ALWAYS COMPLY WITH FGCA ACT & EPA GUIDANCE. SEVEN OF 18 GRANTS SHOULD HAVE BEEN CONTRACTS AND 2 GRANTS WERE INAPPROPRIATELY USED. THREE OF 6 IAGS WERE FOR MULTIPLE INSTEAD OF DISTINCT PROJECTS. SOME IAG COSTS WERE OVERPAID OR UNRECOVERED.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE GRANTS DIVISION WAS FORMALLY ASSIGNED AS THE ACTION OFFICE IN SEPTEMBER 1994. THE DIVISION FORWARDED MANAGEMENT'S FINAL DECISION TO THE OIG ON 3/20/95 AND IS AWAITING THE OIG'S RESPONSE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

Grants Financial Management - Region 5

P2CWP6-05-0298-2400004 W LAKE SUPERIOR MN 12/12/91

Summary: THE GRANTEE CLAIMED $8,595,588 OF INELIGIBLE CONSTRUCTION, ENGINEERING AND ADMINISTRATIVE COSTS, AND $166,834 OF UNSUPPORTED COSTS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: OIG DID NOT ACCEPT PROPOSED FINAL DETERMINATION LETTER OF 1/7/92. AUDIT ELEVATED TO HQ OIG AND PROGRAM OFFICE ON 7/24/92 TO RESOLVE ISSUES. OIG AND OFFICE OF GENERAL COUNSEL MET AND DETERMINED THAT ISSUES ARE REGULATORY. OIG IS RESEARCHING THE REGULATIONS AT THE TIME OF AWARD.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [3]

E2CWL9-05-0262-3100397 FLINT MI 9/30/93

Summary: FLINT CLAIMED $2.8 MILLION UNNECESSARY/UNREASONABLE COSTS INCURRED TO RENEGOTIATE A CONTRACT. FLINT CLAIMED $10,416,828 UNSUPPORTED COSTS FOR ADMINISTRATION, ENGINEERING AND CONSTRUCTION. WE QUESTIONED $415,339 INELIGIBLE ENGINEERING COSTS INCURRED AFTER CONSTRUCTION COMPLETION DATE.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: SINCE OVER $13 MILLION OF COSTS WERE QUESTIONED, EPA PROVIDED THE CITY WITH ADDITIONAL TIME TO PROVIDE SUPPORTING DOCUMENTATION. ALSO, DUE TO RELATED LEGAL ISSUES, ASSISTANCE WAS NECESSARY FROM THE OFFICE OF REGIONAL COUNSEL.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [3]

E2BWL5-05-0136-7000980 SAUGET IL 3/31/87

Summary: WE QUESTIONED OVER $7 MILLION FOR INELIGIBLE AND UNNECESSARY PROJECT COSTS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE REGIONAL OFFICE ISSUED A PROPOSED FINAL DETERMINATION TO THE OIG ON 3/22/94. ON 4/6/94, THE OIG AGREED WITH THE PROPOSED ACTIONS ON ALL MATTERS EXCEPT DECISION TO ACCEPT THE COSTS ASSOCIATED WITH THE TRANSFER SEWERAGE. THE LOCAL OIG HAS ELEVATED DISAGREEMENT TO HEADQUARTERS OIG.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

E2CWL2-23-0299-4100539 ALLOUEZ TWP WI 9/22/94

Summary: THE GRANTEE CLAIMED $413,271 OF INELIGIBLE CONSTRUCTION AND LAND ACQUISITION COSTS AND $127,798 INELIGIBLE ARCHITECT/ENGINEERING (A/E) COSTS. THE GRANTEE DID NOT ADJUST ITS CLAIMS FOR $34,655 PRIOR AUDITED INELIGIBLE COST AND UNSUPPORTED A/E COSTS OF $272,489.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: RESOLUTION IS DELAYED PENDING PROGRAM RESPONSE BASED ON PROJECT FILE INFORMATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

OAM Cost Advisory and Financial Analysis Division

Cost Review and Rate Negotiation Branch

D9BFL4-03-0338-4100352 C.C. JOHNSON & MALHOTRA MD 6/1/94

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: CONTRACTOR HAS OUTSTANDING BID AND PROPOSAL, AND STATE TAX ISSUES TO BE RESOLVED BEFORE FINAL RATES CAN BE NEGOTIATED. RESOLUTION TRANSFERRED TO EPA BY COGNIZANT AGENCY ON 3/8/95. PRIOR COGNIZANT AGENCY USED QUICK CLOSEOUT PROCEDURES TO CLOSE THEIR CONTRACT(S) AND DID NOT RESOLVE OUTSTANDING AUDIT ISSUES.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D9BKL3-04-0034-3100010 EHRT KY 10/9/92

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NEGOTIATIONS WERE SUSPENDED DUE TO OTHER MATTERS CONCERNING THE CONTRACTOR. NEGOTIATIONS HAVE RESUMED. THERE ARE MANY COMPLEX ISSUES TO BE RESOLVED BUT A NEGOTIATED SETTLEMENT CAN BE REACHED. IT IS DIFFICULT TO CONTACT AUTHORIZED REPRESENTATIVES.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION ANTICIPATED BY MAY 1, 1995.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

E8DML3-04-0260-4100357 EHRT KY 6/2/94

*Summary:

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION ANTICIPATED BY MAY 1, 1995.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

S5DGN2-09-0047-4300033 CA DEPT OF HLTH ICRP CA 3/31/94

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THERE ARE COMPLEX ISSUES WHICH WILL TAKE MUCH DISCUSSION. HOWEVER, A NEGOTIATED SETTLEMENT IS POSSIBLE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EXPECT RESOLUTION BY 8/31/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P8BMP0-23-0422-2400046 PEI ASSOC FY 90 OH 6/2/92

*Summary: WE QUESTIONED AS INELIGIBLE $91,483 OF COSTS BILLED IN EXCESS OF COSTS INCURRED UNDER VARIOUS EPA CONTRACTS. ADDITIONALLY, THE 1990 INDIRECT RATES HAVE NOT BEEN NEGOTIATED AND FINALIZED.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: QUESTIONED DIRECT COSTS HAVE BEEN REFERRED TO THE APPROPRIATE CONTRACTING OFFICER. HOWEVER, THE QUESTIONED DIRECT COSTS WILL NOT BE RESOLVED UNTIL CLOSE OUT AUDITS ARE COMPLETE. PER OIG, CLOSE OUT AUDITS ARE IN PROGRESS.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P8BMP1-23-0335-2400073 PEI ASSOC FY 85 OH 9/9/92

Summary: THE REVIEW FOUND $224,781 OF INELIGIBLE AND $195,886 OF UNSUPPORTED COSTS.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P8BMP1-23-0339-3400050 PEI ASSOC FY 89 OH 5/13/93

Summary: THE QUESTIONED COSTS DO NOT REFLECT AN ADJUSTMENT FOR INDIRECT COSTS. INELIGIBLE COSTS OF $284,000 ARE DUE TO AN INADEQUATE BILLING SYSTEM. UNSUPPORTED COSTS OF $530,000 WERE DUE TO INTER-COMPANY TRANSFERS.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P8BMP0-23-0175-3400053 PEI ASSOC FY 86 OH 5/14/93

Summary: WE HAVE QUESTIONED INELIGIBLE $940,755, 53 PERCENT WAS DUE TO COST BILLED IN EXCESS OF WHAT WAS INCURRED. THE REMAINING 47 PERCENT WAS THE ADJUSTMENT OF INDIRECT RATES TO ACTUAL.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P8BMP0-23-0177-3400062 PEI ASSOC FY 87/88 OH 6/14/93

Summary: WE QUESTIONED AS INELIGIBLE $759,941 OF COST BILLED BUT NOT INCURRED. WE ALSO QUESTIONED AS UNSUPPORTED $1,224,486, 48 PERCENT OF WHICH WAS DUE TO USING CATALOG PRICES. COSTS WERE NOT ADJUSTED FOR AUDITED INDIRECT RATES.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

OAM Cost Advisory and Financial Analysis Division

Financial Analysis Branch

P9CGL2-02-0283-4100397 ECOLOGY & ENVIR NY 6/9/94

*Summary: THE CONTRACT CLAIMED $2,399,182 AS ALLOWABLE COSTS OF WHICH WE QUESTIONED $62,711 AS UNALLOWABLE.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NEGOTIATION POSITION FOR DIRECT COSTS HAS BEEN ESTABLISHED AND NEGOTIATIONS ARE CONTINUING. NEGOTIATIONS BY THE COST POLICY AND RATE NEGOTIATION BRANCH FOR SETTLEMENT OF THE 89-90 INDIRECT RATES ARE IN PROCESS.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P8BMN1-03-0146-2300014 O&R MANAGEMENT CORPORATION MD 11/5/91

Summary: WE QUESTIONED $557,442 OF OTHER DIRECT COSTS. ONE HUNDRED PERCENT OF THE CONTRACT WAS QUESTIONED BECAUSE O&R DID NOT MAINTAIN RECORDS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: RESOLUTION HAS BEEN DELAYED DUE TO THE COMPANY NO LONGER BEING IN BUSINESS. THE CONTRACTING OFFICER WROTE A DECISION ON DISALLOWANCE OF COST CLAIMED BY CONTRACTOR IN AUDIT REPORT. FURTHER ACTION IS DEPENDENT ON THE OUTCOME OF AN OIG INVESTIGATION WHICH IS IN PROCESS.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION EXPECTED BY 4/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D9BKL2-03-0599-4100295 KEYDATA SYSTEMS INC VA 5/18/94

Summary: DCAA QUESTIONED 233,278 OF COSTS INCURRED. DCAA ALSO CONSIDERS $431,395 TO BE EXCESS COSTS BILLED TO EPA.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: CONTRACTING OFFICER CANNOT RESPOND TO AUDIT REPORT SINCE THE CONTRACTOR IS UNDER AN OIG INVESTIGATION. CLAIM HAS BEEN FILED WITH DEPARTMENT OF INTERIOR BOARD OF CONTRACT APPEALS. WE ARE AWAITING INVESTIGATION RESULTS TO PROCEED WITH INTERIOR BOARD OF CONTRACT APPEALS CASE AND AUDIT RESOLUTION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8CML4-05-0019-4100246 TRIAD ENG FY 92/93 WI 4/12/94

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: ORIGINAL ACTION OFFICE DID NOT TRANSMIT REPORT TO CURRENT ACTION OFFICIAL FOR RESOLUTION UNTIL MARCH 1995. REPORT WAS TRANSMITTED TO THE APPROPRIATE CONTRACTING OFFICER FOR RESOLUTION ON 3/15/95 WHO IS CURRENTLY NEGOTIATING WITH CONTRACTOR.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION EXPECTED BY 4/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P9BGL4-10-0083-4100309 CH2M REM IV 87-89 C.I. OR 5/19/94

Summary: INELIGIBLE/UNSUPPORTED COSTS CONSIST OF: $408,618 IN DIRECT LABOR, $3,254,566 IN TRAVEL, $3,458,995 IN OTHER DIRECT COSTS, $2,292,817 IN OVERHEAD AND $3,333 IN LABORATORY SERVICES.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: OIG IS REVIEWING CONTRACTOR'S RESPONSE TO THE AUDIT AND ADDITIONAL SUPPORTING DOCUMENTATION PROVIDED BY THE CONTRACTOR. NEGOTIATIONS WILL COMMENCE WHEN SUPPLEMENTAL REPORT IS ISSUED.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P9BGL4-10-0107-4100398 CH2M REM/FIT 87-89 C.I. CA 6/10/94

Summary: NET COSTS QUESTIONED OF $173,335 CONSIST OF INELIGIBLE OVERTIME COSTS OF $20,178, INELIGIBLE MOVING COSTS OF $8,323, INELIGIBLE PUBLICATIONS COSTS OF $128, INELIGIBLE OVERHEAD CREDIT OF $3,045, UNSUPPORTED TRAVEL COSTS OF $16,027, AND UNSUPPORTED COMPUTER COSTS OF $131,724.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P9BGL4-10-0117-4100417 CH2M TECH 1 C.I. 1987-88 OR 6/22/94

Summary: NET COSTS QUESTIONED OF $212,587 CONSIST OF INELIGIBLE OVERTIME LABOR OF $7,754, UNSUPPORTED TRAVEL COSTS OF $108,035,

UNSUPPORTED COMPUTER COSTS OF $115,975, AND INELIGIBLE OVERHEAD CREDIT OF $19,177.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P9BGL4-10-0124-4100436 CH2M ARCS V C.I. 1988 & 89 OR 6/29/94

Summary: NET COSTS QUESTIONED OF $322,262 CONSIST OF INELIGIBLE OVERTIME LABOR OF $5,417, INELIGIBLE OVERHEAD CREDIT OF $32,857, UNSUPPORTED TRAVEL COSTS OF $144,373, AND UNSUPPORTED COMPUTER COSTS OF $205,329.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D9BGL3-10-0088-4100471 URS FY 1989 AC WA 8/2/94

*Summary: THE AUDITOR QUESTIONED $15,725 OF DIRECT COSTS ON EPA CONTRACT NOS. 68-W9-0053 AND 68-W9-0054. THE QUESTIONED COSTS ARE DUE TO AUDIT EXCEPTIONS TO THE ALLOCATION OF INTERNAL SERVICES COSTS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: SETTLEMENT OF INDIRECT COST ISSUES WILL BE HANDLED BY THE DEPARTMENT OF DEFENSE ADMINISTRATIVE CONTRACTING OFFICER. THE EPA CONTRACTING OFFICER WILL RESOLVE THE DIRECT COST ISSUES BY OBTAINING CREDITS ON THE CONTRACTS. THE CREDIT ON ONE OF THE TWO CONTRACTS HAS BEEN NEGOTIATED.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [2]

P9BGL4-10-0129-4100489 CH2M TECH II C.I. 1988-89 OR 8/16/94

Summary: NET COSTS QUESTIONED OF $92,160 CONSIST OF INELIGIBLE OVERTIME LABOR OF $2,507, UNSUPPORTED TRAVEL COSTS OF $40,650, UNSUPPORTED COMPUTER COSTS OF $69,820, AND INELIGIBLE OVERHEAD CREDIT OF $20,817.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P9BGL4-10-0132-4100512 CH2M ARCS WEST 1989 COSTS OR 8/30/94

*Summary:

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P9BGL4-10-0149-4100560 CH2M ARCS VI 1988 & 89 COSTS OR 9/26/94

Summary: UNSUPPORTED COSTS OF $157,000 CONSIST OF TRAVEL COSTS OF $76,000 AND COMPUTER COSTS OF $81,000.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P9BGL4-10-0147-4100566 CH2M ARCS III 1988-89 COSTS OR 9/28/94

Summary: UNSUPPORTED COSTS OF $115,000 CONSIST OF TRAVEL COSTS OF $42,000 AND COMPUTER COSTS OF $73,000. INELIGIBLE COSTS OF $4,000 CONSIST OF OVERHEAD COSTS.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P9AHN9-23-0347-0300036 OH MATERIALS (PR EQ RATES) OH 3/27/90

Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NEGOTIATIONS ARE CONTINUING. CONTRACTOR HAS SUBMITTED A COUNTER OFFER.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION SCHEDULED TO BE COMPLETED BY 9/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P9AHN1-23-0143-2300024 OHM REM ERCS2 Z1 FY 89 OH 12/27/91

*Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NEGOTIATIONS ARE CONTINUING.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION EXPECTED BY 9/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P9AHP2-23-0021-4400002 OHM REM ERCS2 Z1 FY 90 EQ OH 10/7/93

*Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NEGOTIATIONS ARE CONTINUING ON CONTRACT NO. 68-01-7445.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EXPECTED TO BE CONCLUDED BY 9/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

OAM Cost Advisory & Financial Analysis Division

Washington Cost Advisory Branch

D8AMN3-01-0266-4300007 ABT ASSOCIATES MA 11/15/93

*Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: AWARD OF THIS CONTRACT WAS PLANNED FOR EARLY NOVEMBER 1994. CONTRACTOR WAS UNSUCCESSFUL BIDDER. CONTRACT IS CURRENTLY UNDER PROTEST BY THE CONTRACTOR.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D9AFL4-02-0173-4100515 FOSTER WHEELER USA CORP NJ 9/8/94

*Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: CONTRACT STILL IN THE NEGOTIATION PROCESS. A SUMMARY OF

NEGOTIATIONS WILL BE PROVIDED TO THE OIG IF THE OFFEROR IS THE SUCCESSFUL BIDDER.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: PROJECTED AWARD AND NEGOTIATIONS ARE EXPECTED TO BE COMPLETED BY JUNE 1995.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8BML4-03-0345-4100343 PRC, INC. VA 6/ 1/94

*Summary: DCAA QUESTIONED ($45.71) FOR 1991 AND ($3,322.96) FOR 1992.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE SUBJECT AUDIT IS STILL BEING NEGOTIATED. A SUMMARY OF NEGOTIATIONS WILL BE FORWARDED TO THE OIG IF THE OFFEROR IS THE SUCCESSFUL BIDDER.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION EXPECTED TO BE COMPLETED BY NOVEMBER 1995.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D9AFL4-03-0453-4100506 AE ENVIRONMENTAL SERVICES WV 8/25/94

Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NEGOTIATIONS ON THE SUBJECT AUDIT ARE CONTINUING. A SUMMARY OF NEGOTIATIONS WILL BE PROVIDED TO THE OIG IF THE OFFEROR IS THE SUCCESSFUL BIDDER.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE PROJECTED CONTRACT DEFINITIZATION DATE IS JUNE 1995.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D9AKL4-03-0450-4100536 ROY F. WESTON PA 9/22/94

*Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE RESULTS OF THE SUBJECT AUDIT ARE STILL BEING NEGOTIATED. THE OIG WILL BE PROVIDED WITH A SUMMARY OF NEGOTIATIONS IF THE OFFEROR IS THE SUCCESSFUL BIDDER.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION EXPECTED BY JUNE 1995.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

E9AKP4-05-0291-4400117 PRC EMI (R3 SATA) IL 9/30/94

*Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NEGOTIATIONS ARE CONTINUING ON THE SUBJECT AUDIT. PROGRAM WILL PROVIDE THE OIG WITH SUMMARY OF NEGOTIATIONS IF THE OFFEROR IS THE SUCCESSFUL BIDDER.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE CONCLUSION OF NEGOTIATIONS AND CONTRACT AWARD IS ANTICIPATED FOR JUNE 1995.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8AML4-06-0039-4100101 FTN ASSOCIATES LTD TX 12/2/93

Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THIS AUDIT REPORT IS CURRENTLY UNDER NEGOTIATIONS. A COPY OF THE SUMMARY OF NEGOTIATIONS WILL BE SENT TO THE OIG IF FTN IS THE SUCCESSFUL OFFEROR.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: AN AWARD OF THIS COMPETITIVE PROCUREMENT WILL NOT TAKE PLACE UNTIL JUNE 1995.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D8AML4-07-0077-4100499 DPRA INCORPORATED KS 8/24/94

*Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: CONTRACTOR WAS UNSUCCESSFUL OFFEROR. CONTRACT WAS AWARDED TO ABT ASSOCIATES ON 9/30/94.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION IS EXPECTED SHORTLY.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P9AGL2-10-0089-4100225 CH2M ARCS IV TERM STLMT OR 3/28/94

Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: RESPONSE FAXED AND MAILED TO OIG ON 9/15/94. THE AUDIT WILL NOT BE NEGOTIATED UNTIL MAY 15, 1995.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P9CGL2-10-0127-4100226 CH2M REGION IV ARCS OR 3/29/94

Summary: CH2M CLAIMED $73,895 OF UNSUPPORTED COMPUTER COSTS. $69,559 OF UNSUPPORTED COSTS RELATED TO THE RED-PENN WORK ASSIGNMENT, AND $6,199 OF INELIGIBLE INDIRECT COSTS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE PROGRAM RESPONDED TO THE OIG ON 9/15/94 VIA FAX AND A COPY WAS SENT TO THE OIG. NEGOTIATIONS WILL NOT BE COMPLETE UNTIL MAY 15, 1995.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

Office of the Administrator

E1SFE3-07-0101-4100522 FMFIA CAPPING, OSWER, WATER 9/16/94

*Summary: THE AGENCY DID NOT ADEQUATELY IMPLEMENT THE INTEGRITY ACT. THE AGENCY CHANGED ITS PROCESS TO ELIMINATE UNNECESSARY PAPERWORK TO MAKE THE PROCESS MORE USEFUL. MANAGERS' TRAINING AND KNOWLEDGE OF CONTROLS ARE STILL A CONCERN.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE PROGRAM OFFICE IS REVIEWING THE OIG'S 2/13/95 COMMENTS ON EPA MANAGEMENT'S RESPONSE OF 12/28/94. THE PROGRAM IS PREPARING A FORMAL WRITTEN REPLY, EXPECTED TO BE ISSUED BY 4/30/95, TO CLARIFY EPA MANAGEMENT'S POSITION AND PROVIDE ADDITIONAL INFORMATION ON THOSE SPECIFIC RECOMMENDATIONS CITED BY OIG TO SUPPORT ORIGINAL RESPONSE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [2]

Regional Administrator - Region 1

S2CWL1-01-0024-4100179 SPRINGFIELD MA 1/31/94

Summary: THE CITY OF SPRINGFIELD, MA CLAIMED UNALLOWABLE PROJECT

COSTS OF $4,059,671 FOR THE CONSTRUCTION OF A SECONDARY SEWAGE TREATMENT PLANT, INCLUDING NEW INTERCEPTER SEWERS, PUMPING STATIONS, FORCE MAIN SIPHON, AND OUTFALL SEWER.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE REGION IS MEETING WITH THE CITY'S CONSULTANT ON A BIWEEKLY BASIS TO REVIEW $4,060,000 IN QUESTIONED COSTS. THE PROPOSED FINAL DETERMINATION LETTER WAS SENT TO THE OIG ON MARCH 3, 1995.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [2]

E2CWL1-01-0136-4100576 MWRA MA 9/29/94

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: EPA IS WAITING ON THE STATE AGENCY TO PROVIDE ADDITIONAL INFORMATION IN ORDER TO COMPLETE THE REVIEW OF THIS AUDIT.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE FINAL DETERMINATION LETTER IS EXPECTED TO BE COMPLETED BY APRIL 30, 1995.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

E2CWL2-01-0029-4100578 MASS WATER RESOURCES AUTH MA 9/29/94

Summary: TOTAL INELIGIBLE COSTS OF $199,984 QUESTIONED FOR GRANT FUNDS USED FOR OPERATION AND MAINTENANCE WORK; WORK PERFORMED BEYOND THE SCOPE OF THE PROJECT AND OTHER INELIGIBLE ITEMS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE FINAL DETERMINATION LETTER WAS SENT TO THE GRANTEE ON MARCH 30, 1995.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE OIG CLOSED THIS AUDIT ON APRIL 5, 1995.

IG FOLLOWUP STATUS AS OF 3/31/95 [3]

Regional Administrator - Region 2

P2CWL1-02-0104-3100374 NYCDEP NY 9/14/93

Summary: THE CITY OF NEW YORK, NEW YORK CLAIMED UNALLOWABLE PROJECT COSTS OF $65,169,354 FOR THE CONSTRUCTION OF THE NORTH RIVER SEWAGE TREATMENT PLANT AND A RECREATIONAL PARK.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THIS MEGA-AUDIT INCLUDED 6 EPA GRANTS WITH TOTAL GRANTEE CLAIMED COSTS OF $683 MILLION AND AUDITOR QUESTIONED COSTS OF $50 MILLION. BECAUSE OF THE MAGNITUDE OF THIS OVERALL CONSTRUCTION PROJECT, WHICH COVERED 16 YEARS (1977-1992), VERY EXTENSIVE STAFF TIME AND EFFORT ARE REQUIRED TO RESOLVE THESE ISSUES.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: TARGET FINAL RESOLUTION IS JUNE 1995.

IG FOLLOWUP STATUS AS OF 3/31/95 [3]

P2CWN1-02-0028-4300034 OCEAN COUNTY UA NJ 5/4/94

Summary: THE GRANTEE CLAIMED UNALLOWABLE COSTS OF $4,513,658 CONSISTING OF INELIGIBLE COSTS OF $3,057,931 (FEDERAL SHARE $2,144,016) AND UNSUPPORTED COSTS OF $1,455,727 (FEDERAL SHARE $883,541) FOR CONSTRUCTION OF SECONDARY WASTEWATER TREATMENT FACILITIES AND APPEARANCES.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THIS AUDIT ENCOMPASSED 5 EPA GRANTS WITH TOTAL GRANTEE CLAIMED COSTS OF $247 MILLION AND AUDITOR QUESTIONED COSTS OF $4.5 MILLION. THE ONGOING REGIONAL REVIEW IS ENSURING THAT ALL

ISSUES HAVE BEEN FULLY EVALUATED, ANALYZED, AND THAT THE GRANTEE IS GIVEN FULL OPPORTUNITY TO SUBMIT ADDITIONAL SUPPORTING DOCUMENTATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: TARGET FINAL RESOLUTION IS MAY 1995.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

Regional Administrator - Region 3

P2BWN3-03-0077-4300032 PHILADELPHIA CITY OF PA 3/30/94

Summary: THE CITY OF PHILADELPHIA CLAIMED $10,959,010 OF INELIGIBLE FORCE ACCOUNT, ENGINEERING, CONSTRUCTION AND INDIRECT

COSTS. AN ADDITIONAL $32,663,495 OF UNSUPPORTED AND $794,684 OF UNNECESSARY COSTS WERE ALSO QUESTIONED.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE SIZE AND COMPLEXITY OF THIS MEGA-AUDIT (WHICH INCLUDES SEVERAL GRANTS) WILL REQUIRE SIGNIFICANT TIME TO RESOLVE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE TARGET DATE FOR ISSUANCE OF A MANAGEMENT DECISION IS 9/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P2CWN2-03-0456-4300043 HOWARD COUNTY DPW MD 8/23/94

Summary: COSTS OF $1.5 MILLION WERE DETERMINED INELIGIBLE PRIMARILY BECAUSE THE GRANTEE CLAIMED ARCHITECT/ENGINEERING COSTS IN EXCESS OF GRANT CEILINGS AND COSTS INCURRED AFTER THE APPROVED COMPLETION DATES.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: AT CONGRESSIONAL REQUEST, FINAL MANAGEMENT DECISION HAS BEEN DELAYED UNTIL A MEETING IS HELD WITH THE GRANTEE AND THE STATE TO DISCUSS THE AUDIT FINDINGS. THE GRANTEE AND STATE MET ON 4/4/95. EPA MAY MEET AGAIN AT THE END OF APRIL 1995.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: ESTIMATED MANAGEMENT DECISION DATE IS 5/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P2CWN3-03-0031-4300045 ARLINGTON COUNTY VA 9/1/94

Summary: ARLINGTON COUNTY, VA CLAIMED $1.9 MILLION OF INELIGIBLE COSTS INCLUDING $360,000 FOR A HEAT RECOVERY SYSTEM THAT WAS NEVER UTILIZED.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE OIG CHANGED (REDUCED THE DOLLAR AMOUNT) SOME OF THE CONTRACT AUDITOR'S FINDINGS PRIOR TO ISSUANCE OF THE FINAL AUDIT REPORT, WHILE NOT SPECIFYING WHICH FINDINGS WERE AFFECTED BY THE CHANGES. AT A MEETING HELD 3/8/95, THE OIG AGREED TO SPECIFY EXACTLY WHICH OF THE FINDINGS IN THE AUDIT REPORT WERE AFFECTED.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: ESTIMATED MANAGEMENT DECISION DATE IS 4/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

E6FHG4-03-0266-4400110 REGIONAL VEHICLE ASSIGNMENT 9/22/94

*Summary: BASED ON ACTUAL USAGE, THE ASSIGNMENT OF VEHICLES TO REGION 3 SUPERFUND ON-SCENE COORDINATORS ON A FULL-TIME BASIS WAS NOT ALWAYS JUSTIFIED.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: AWAITING RESPONSE FROM REGIONAL PROGRAM OFFICE AS OF 3/31/95.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [5]

Regional Administrator - Region 4

E2CWM3-04-0062-4200019 KEY WEST FL 9/15/94

Summary: WE QUESTIONED THE $1,017,608 DESIGN ALLOWANCE CLAIMED BY THE GRANTEE BECAUSE IT DUPLICATED THE STEP 2 DESIGN GRANT WHICH WAS AWARDED FOR THE SAME PURPOSE.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: STATE OF FLORIDA IS SEARCHING FOR ADDITIONAL INFORMATION WHICH MAY HELP RESOLVE DISPUTED AMOUNT. THE REGION SHOULD HAVE A RESPONSE IN 30-60 DAYS.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [2]

E2CWP3-04-0225-4400096 BRUNSWICK GA 8/10/94

Summary: CONSTRUCTION COST WITH FEDERAL SHARE OF $311,250 WAS QUESTIONED BECAUSE SOME SEWERS WERE NOT BUILT AS PLANNED. ENGINEERING COST CLAIMED WITH FEDERAL SHARE OF $65,000 WAS QUESTIONED BECAUSE THE GRANTEE DID NOT PROCURE THESE SERVICES IN CONFORMITY WITH EPA REGULATIONS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: AS OF 3/31/95, GRANTEE HAS ASKED FOR A DELAY OF 30-60 DAYS TO FILE A GRANT AMENDMENT TO CHANGE THE SCOPE OF WORK OUTLINED IN THE GRANT.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [2]

Regional Administrator - Region 6

E2CWN3-06-0089-4300052 HOUSTON TX 9/29/94

Summary: HOUSTON, TEXAS CLAIMED $6,159,937 OF INELIGIBLE ENGINEERING AND CONSTRUCTION COSTS FOR THE CONSTRUCTION OF A WASTEWATER TREATMENT FACILITY. AN ADDITIONAL $991,174 OF UNSUPPORTED COSTS OF $1,063,235 OF UNNECESSARY AND UNREASONABLE COSTS WERE QUESTIONED.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: AUDIT TRANSMITTAL LETTER (ATL) WAS SENT BY TEXAS WATER DEVELOPMENT BOARD TO CITY ON 02/03/95, ALONG WITH AN ANALYSIS OF FINAL AUDIT. CITY REQUESTED AN EXTENSION OF 90 DAYS TO RESPOND TO ATL. THIS WAS GRANTED. AUDIT HAS OVER 90 VERY COMPLEX FINDINGS WITH CLAIMED COSTS OF $208,720,680, QUESTIONED COSTS OF $13,417,479, AND $3,562,938 POTENTIALLY DUE EPA.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

D9AGL4-10-0072-4100269 CFS ID 5/3/94

Summary: (PREAWARD AUDIT UNDER NEGOTIATION)

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE TEXAS NATURAL RESOURCE CONSERVATION COMMISSION (TNRCC) AND THE CONTRACTOR COMPLETED THEIR PRICE NEGOTIATION IN 12/94 AND THE CONTRACT WAS SIGNED BY CFS, BUT NOT YET SIGNED BY TNRCC. EPA IS CURRENTLY AWAITING A COPY OF THE FINAL PRICE NEGOTIATION MEMORANDUM FROM TNRCC THAT SHOWS THAT ALL RECOMMENDATIONS HAVE BEEN COMPLETED. ONCE EPA RECEIVES IT AND SENDS A COPY OF NEGOTIATION MEMO TO DCAA, THE AUDIT WILL BE CLOSED.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

Regional Administrator - Region 8

P5BGL2-08-0089-4100167 STATE OF COLORADO CO 1/4/94

Summary: WE QUESTIONED $276,188 OF INELIGIBLE PERSONNEL COSTS AND $33,366 OF INELIGIBLE INTERDEPARTMENTAL TRANSFERS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: MAP REVIEW WAS COMPLETED ON 6/28/94. THIS WAS A BASIS FOR OUR PRELIMINARY FINAL DETERMINATION LETTER SENT TO IG 8/10/94.

OIG REJECTED PRELIMINARY DECISION. REGION AGREED TO REDRAFT THE LETTER. REGION REISSUED PRELIMINARY FINAL DETERMINATION LETTER AND SENT TO OIG 1/5/95. THE STATE DID NOT RESPOND. FINAL DRAFT OF DECISION LETTER SENT TO OIG 3/23/95 FOR CONCURRENCE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [5]

P2CWN1-08-0063-4300005 SOUTH VALLEY UT 10/25/93

Summary: GRANTEE CLAIMED COSTS PREVIOUSLY DETERMINED INELIGIBLE FOR GRANT PARTICIPATION AND MATHEMATICAL ERRORS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE MANAGEMENT DECISION WAS DELAYED BECAUSE OF A LACK OF RESOURCES TO ADDRESS AUDIT RESOLUTION. RECEIVED COMMENTS FROM WATER MANAGEMENT AND GRANTEE ON QUESTIONED COSTS ON 9/12/94. OFFICE IS REVIEWING DOCUMENTATION FOR PRELIMINARY FINAL DETERMINATION LETTER FOR 10/01/94. THE OIG HAS ASKED FOR CLARIFICATION ON OUR DECISION LETTER AND REVISION OF ATTACHED SPREADSHEETS -- SENT CHANGES TO THE OIG 4/01/95.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

Regional Administrator - Region 9

S2CW*8-09-0157-1300112 LOS ANGELES, CITY OF CA 9/25/91

Summary: INELIGIBLE COSTS OF $723,627 INCLUDED: $650,255 OF UNALLOWABLE FORCE ACCOUNT COSTS; AND $73,372 FOR UNALLOWABLE ENGINEERING COSTS. UNREASONABLE COSTS INCLUDE $879,630 OF UNDOCUMENTED FORCE ACCOUNT AND $1,099,261 ARCHITECT/ENGINEERING COSTS INCURRED UNDER PROHIBITED CONTRACT METHOD.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE STATE WATER RESOURCES CONTROL BOARD IS FINALIZING PROPOSED FINAL DETERMINATION LETTER AND WILL SEND IT TO EPA BY 4/15/95.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EPA IS EXPECTED TO ISSUE THE FINAL DETERMINATION LETTER BY 4/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

S2CW*8-09-0156-1300119 LOS ANGELES, CITY OF CA 9/30/91

Summary: INELIGIBLE COSTS OF $2,483,872 INCLUDED $2,039,554 OF CONSTRUCTION AND FORCE ACCOUNT COST OUTSIDE SCOPE OF APPROVED PROJECT; $444,318 OF FORCE ACCOUNT COSTS ALLOCABLE TO INELIGIBLE CONSTRUCTION. UNREASONABLE COSTS OF $68,150,598 RELATED TO EXCESSIVE LANDSCAPING, FORCE ACCOUNT COSTS AND UNUSED FACILITIES.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE STATE WATER RESOURCES CONTROL BOARD IS FINALIZING THE PROPOSED FINAL DETERMINATION LETTER AND WILL SEND IT TO EPA BY 4/15/95.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EPA IS EXPECTED TO ISSUE THE FINAL DETERMINATION LETTER BY 5/15/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

S2CWN1-09-0228-2300044 LOS ANGELES, CITY OF CA 3/13/92

Summary: INELIGIBLE COSTS INCLUDED $1,400,564 FOR UNUSED EQUIPMENT ITEMS; $202,058 FOR UNALLOWABLE ARCHITECT/ENGINEERING(A/E) FEES; AND $572,354 FOR UNALLOWABLE FORCE ACCOUNT (F/A) COSTS; AND UNREASONABLE COSTS OF $1,010,586 FOR EXCESSIVE A/E AND F/A. AN

ADDITIONAL $11,188,321 WAS QUESTIONED BECAUSE PLANT WAS NOT OPERATING IN ACCORDANCE WITH PLANT CONCEPTS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE STATE WATER RESOURCES CONTROL BOARD AND OIG AGREE ON PROPOSED FINAL DETERMINATION LETTER.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EPA EXPECTS TO ISSUE FINAL DETERMINATION LETTER BY 4/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

E2CWN1-09-0092-2300082 RUSSIAN RIVER CSD CA 9/25/92

Summary: COSTS OF $8,344,066 HAVE BEEN QUESTIONED AS INELIGIBLE, INCLUDING INELIGIBLE CONSTRUCTION, ENGINEERING AND FORCE ACCOUNT COSTS. AN ADDITIONAL $18,297,400 HAVE BEEN QUESTIONED AS UNNECESSARY BECAUSE THE PLANT WAS NOT FULLY UTILIZED.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE STATE WATER RESOURCES CONTROL BOARD AND OIG REACHED AGREEMENT ON ALL BUT TWO ISSUES. THE STATE WATER RESOURCES CONTROL BOARD SENT EPA A LETTER OF DISAGREEMENT FOR THESE TWO ISSUES ON 3/1/95.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EPA TO ISSUE FINAL DETERMINATION LETTER BY 9/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

S2CWN0-09-0262-2300089 SAN FRANCISCO, CITY & CO CA 9/30/92

Summary: INELIGIBLE COSTS INCLUDE $50,015 OF UNALLOWABLE ARCHITECT/ENGINEERING (A/E) COSTS AND $271,092 FOR COSTS ALLOCABLE TO OTHER FEDERAL FACILITIES RELATED TO UNSUPPORTED CONSTRUCTION A/E FORCE ACCOUNT COSTS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: IN THIS SAN FRANCISCO AUDIT, THE KEY ISSUE IS THE ADEQUACY OF COMPUTER TAPE DOCUMENTATION FOR TIME CARDS.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EPA EXPECTS TO ISSUE THE FINAL DETERMINATION LETTER BY 5/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

S2CWM9-09-0192-3200056 SAN FRANCISCO, CITY & CO CA 9/30/93

Summary: THE AUDIT QUESTIONED COSTS OF $137,651 AS INELIGIBLE AND $257,228 AS UNSUPPORTED.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: IN THIS SAN FRANCISCO AUDIT, THE KEY ISSUE IS THE ADEQUACY OF COMPUTER TAPE DOCUMENTATION FOR TIME CARDS.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EPA EXPECTS TO ISSUE THE FINAL DETERMINATION LETTER BY 5/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

S2CWN0-09-0073-3300036 SAN FRANCISCO, CITY & CO CA 4/26/93

Summary: INELIGIBLE COSTS OF $493,315 INCLUDE $3,112 OUTSIDE THE SCOPE OF PROJECT AND $490,203 NORMAL COST OF GOVERNMENT. UNREASONABLE COST OF $2,872,442 FOR RECONSTRUCTED FORCE ACCOUNT COSTS NOT SUPPORTED BY ACTUAL SOURCE DOCUMENTATION.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: IN THIS SAN FRANCISCO AUDIT, THE KEY ISSUE IS THE ADEQUACY OF COMPUTER TAPE DOCUMENTATION FOR TIME CARDS.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EPA EXPECTS TO ISSUE THE FINAL DETERMINATION LETTER BY 5/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

S2CWN0-09-0050-3300078 SAN FRANCISCO, CITY AND CO CA 9/30/93

Summary: INELIGIBLE COSTS OF $281,859 REPRESENT COSTS IN EXCESS OF THE APPROVED AMOUNT. UNSUPPORTED COSTS OF $43,598 RELATE TO FORCE ACCOUNT COSTS NOT SUPPORTED BY ORIGINAL SOURCEDOCUMENTATION.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: IN THIS SAN FRANCISCO AUDIT, THE KEY ISSUE IS THE ADEQUACY OF COMPUTER TAPE DOCUMENTATION FOR TIME CARDS.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EPA EXPECTS TO ISSUE THE FINAL DETERMINATION LETTER BY 5/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

S2CWN0-09-0076-3300080 LAS VIRGENES MWD CA 9/30/93

Summary: INELIGIBLE COSTS OF $5,091,815 INCLUDE: $42,564 FOR CONSTRUCTION COSTS NOT INCURRED; $192,643 OF INTEREST EARNED; $647,791 FOR UNALLOWABLE ARCHITECT/ENGINEERING (A/E) AND ADMINISTRATIVE COSTS; $1,919,244 FOR A/E AND CONSTRUCTION OUTSIDE SCOPE OF PROJECT; AND $2,289,573 RELATED TO EXCESS CAPACITY. AN ADDITIONAL $757,976 WERE UNREASONABLE A/E COSTS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE STATE WATER RESOURCES CONTROL BOARD IS WORKING WITH THE OIG TO RESOLVE AREAS OF DISAGREEMENT. MEMBERS OF THE SWRCB MAY REFER ONE ISSUE TO THE FULL STATE BOARD.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE STATE WATER RESOURCES CONTROL BOARD INTENDS TO SEND THE PROPOSED FINAL DETERMINATION LETTER TO EPA BY 6/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

E2AWT3-09-0082-3400037 SAN DIEGO, CITY OF CA 3/29/93

Summary: THE CITY OF SAN DIEGO HAS CONSTRUCTED AN $11.8 MILLION LAND OUTFALL WHICH WILL NOT BE USED BY THE CITY FOR THE INTENDED PURPOSE OF THE GRANT NOR WILL IT BE USED IN THE FORESEEABLE FUTURE.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE OUTFALL PROJECT IS A JOINT EFFORT WITH THE INTERNATIONAL BOUNDARY AND WATER COMMISSION. THE AUDIT CANNOT BE RESOLVED UNTIL A REQUIREMENT FOR SECONDARY TREATMENT IS DETERMINED.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: AUDIT RESOLUTION TARGET DATE IS 9/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [2]

S2CWN2-09-0091-4300051 VALLEJO SAN & FLOOD CONTROL CA 9/29/94

Summary: INELIGIBLE COSTS OF $5,525,458 INCLUDE $712,246 OF UNALLOWABLE ARCHITECT/ENGINEERING FEES; $3,162,957 OF EARNED INTEREST NOT CREDITED TO THE GRANT, AND $1,650,255 OF UNALLOWABLE CONSTRUCTION. UNREASONABLE COSTS OF $3,874,497 REPRESENT UNUSED FACILITIES.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE STATE WATER RESOURCES CONTROL BOARD IS RESEARCHING THE ISSUES AND PLANS TO SEND THE PROPOSED FINAL DETERMINATION LETTER TO EPA BY 5/30/95.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

G3HVK4-09-0203-4500703 SAN JOAQUIN VALLEY UAPC DIST CA 7/28/94

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE FINAL DETERMINATION LETTER FOR THIS SINGLE AUDIT WAS ROUTED FOR SIGNATURE ON 3/28/95.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION IS EXPECTED SHORTLY.

IG FOLLOWUP STATUS AS OF 3/31/95 [5]

N3HVK4-09-0157-4500752 HAWAII, DEPT OF AGRICULTURE HI 8/19/94

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE INITIAL FINAL DETERMINATION LETTER FOR THIS SINGLE AUDIT WAS

ROUTED FOR SIGNATURE IN JANUARY 1995. HOWEVER, SUBSEQUENT FINANCIAL ISSUES WERE RAISED WHICH REQUIRE ADDITIONAL INFORMATION FROM THE GRANTEE TO RESOLVE. CONSEQUENTLY, A SECOND FINAL DETERMINATION LETTER WILL BE PREPARED AFTER REVIEW AND RECEIPT OF THE ADDITIONAL FINANCIAL INFORMATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION IS EXPECTED BY 6/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

E2AWP9-09-0065-9400025 HOMELAND EARLY WARNING CA 3/31/89

Summary: SPECIAL REVIEW OF CONSTRUCTION GRANT OF WASTEWATER TREATMENT PLANT FOUND $3,737,139 IN FEDERAL SHARE COSTS QUESTIONED. AN EARLY WARNING LETTER ADVISED THAT COSTS FOR THE COLLECTION SYSTEM PORTION OF THE PROJECT DID NOT QUALIFY FOR FUNDING BECAUSE OF THE "2/3 RULE".

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: EPA OFFICE OF WATER AGREES WITH THE MAJORITY OF THE REGION'S TWO-THIRDS RULE INTERPRETATION. THE PROGRAM WILL MEET WITH THE STATE WATER RESOURCES CONTROL BOARD TO RESOLVE THE REMAINING COSTS DEEMED INELIGIBLE BY THE OFFICE OF WATER.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EPA EXPECTS TO ISSUE ITS FINAL DETERMINATION LETTER BY 6/30/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [5]

Regional Administrator - Region 10

P2CWL9-10-0002-2100669 PIERCE COUNTY UTILITIES DEP WA 9/30/92

Summary: THE GRANTEE CLAIMED TOTAL QUESTIONABLE COSTS OF $4,496,181 FOR REIMBURSEMENT UNDER EPA'S CONSTRUCTION GRANTS PROGRAM. COST CLAIMED OF $2,179,647 WERE FOUND TO BE INELIGIBLE AND CLAIMS FOR $2,316,534 WERE UNNECESSARY AND UNREASONABLE.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE REGION OBTAINED ADDITIONAL DOCUMENTATION FOR REVIEW OF GRANT "ELIGIBILITY" AND "LACK OF DOCUMENTATION" ISSUES IN AUDIT REPORT. THIS INVOLVES REVIEWING 16 GRANTS AND 40 LARGE BOXES OF DOCUMENTATION OBTAINED FROM VARIOUS SOURCES. THE REGION FOUND RELEVANT DOCUMENTATION AND HAS COMPLETED ITS REVIEW.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: FINAL DETERMINATION LETTER ISSUED ON 3/14/95.

IG FOLLOWUP STATUS AS OF 3/31/95 [4]

P2CWN9-10-0107-2300091 FED WAY WATER AND SEW WA 9/30/92

Summary: INELIGIBLE COSTS OF $1,304,725 CONSISTED OF: $67,287 FOR UNALLOWABLE CONSTRUCTION COST; $61,048 RELATED TO INELIGIBLE CONSTRUCTION PERCENTAGE; $21,243 OF UNAPPROVED ARCHITECT/ENGINEERING; AND $1,155,147 RELATED TO EXCESS CAPACITY. ALSO QUESTIONED WERE $2,242,049 AS UNSUPPORTED.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE REGION IS OBTAINING ADDITIONAL INFORMATION FROM AUDITEE AND STATE TO REVIEW AND RESOLVE ISSUE OF GRANT ELIGIBLE COSTS FOR A 30 YEAR PLAN VS A 20 YEAR PLAN. ADDITIONAL DOCUMENTS ARE TIME CONSUMING TO GET BECAUSE PROJECT IS 15 YRS. OLD. SENT DRAFT FINAL DETERMINATION LETTER TO OIG 3/2/95. RECEIVED OIG'S COMMENTS 3/29/95. REGION EXPECTS TO ISSUE REVISED DRAFT FINAL DETERMINATION LETTER TO OIG BY 5/15/95.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [2]

P2CWN2-10-0016-3300067 PETERSBURG, CITY OF AK 9/21/93

Summary: INELIGIBLE COSTS OF $215,893 INCLUDE: $8,064 OF UNALLOWABLE ADMINISTRATIVE; $43,473 OF INELIGIBLE ARCHITECT/ENGINEERING COSTS; AND $164,356 OF INELIGIBLE CONSTRUCTION COSTS. COSTS OF $21,877 WERE NOT SUPPORTED BY SOURCE DOCUMENTATION.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PETERSBURG IS OLDEST CONSTRUCTION SITE IN REGION. REGION HAS BEEN INVOLVED IN EXTENSIVE LITIGATION. STATE PROJECT FILES AND MUCH OF CITY'S SUPPORTING DOCUMENTATION WERE MISPLACED BY ATTORNEYS. REGION SENT DRAFT FINAL DETERMINATION LETTER TO OIG 5/5/94. ALTHOUGH THE OIG CODED THE RESPONSE INCOMPLETE, THE REGION DISAGREES. NEW DOCUMENTATION WAS FOUND. THE REGION EXPECTS TO ISSUE REVISED DRAFT FINAL DETERMINATION LETTER TO OIG BY 5/1/95.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [4]

P2CWN0-10-0052-3300069 SEATTLE WA 9/29/93

Summary: INELIGIBLE COSTS OF $162,801 INCLUDE: $6,904 ALLOCABLE

TO INELIGIBLE CONSTRUCTION AND $155,897 COSTS OUTSIDE SCOPE OF APPROVED PROJECT. COSTS OF $290,076 NOT SUPPORTED BY ADEQUATE SOURCE DOCUMENTATION.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: REGION IS OBTAINING ADDITIONAL INFORMATION FOR INCLUSION IN THE DRAFT FINAL DETERMINATION LETTER. REGION WILL ISSUE DRAFT FINAL DETERMINATION LETTER TO OIG BY 06/01/95.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [2]

P2CWN1-10-0049-3300076 SEASIDE, CITY OF OR 9/30/93

Summary: INELIGIBLE COSTS OF $97,155 INCLUDE: $7,889 OF UNALLOWABLE FORCE ACCOUNT AND $89,266 OF CONSTRUCTION COSTS RELATED TO SERVICE LATERALS. COSTS OF $188,202 ARE NOT SUPPORTED BY SOURCE DOCUMENTATION.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: REGION HAS BEEN OBTAINING INFORMATION, COMMENTS, AND DOCUMENTATION FROM THE STATE AND PROGRAM OFFICE. REGION SUBMITTED DRAFT FINAL DETERMINATION LETTER TO OIG ON 12/16/94. RECEIVED OIG'S COMMENTS 01/23/95. WILL ISSUE REVISED DRAFT FINAL DETERMINATION LETTER TO OIG BY 06/01/95.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [2]

P2CWN1-10-0041-3300077 METROPOLITAN WASTEWTR. MGT. CA 9/30/93

Summary: INELIGIBLE COSTS OF $2,511,772 INCLUDE: $26,970 OF MISC COSTS; $107,481 OF INSURANCE PREMIUMS; $181,830 ALLOCABLE TO INELIGIBLE PERCENT; $2,195,491 OUTSIDE SCOPE OF PROJECT. ADDITIONALLY, WE QUESTIONED $6,657,189 WHICH WAS NOT SUPPORTED BY ADEQUATE SOURCE DOCUMENTS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THIS PROJECT HAS VERY COMPLEX ISSUES, E.G., SEGMENTATION OF GRANTS. REGION IS SEEKING ADDITIONAL COMMENTS AND DOCUMENTATION FROM STATE, REGION'S PROGRAM AND FROM GRANTEE. REGION WILL ISSUE A DRAFT FINAL DETERMINATION LETTER TO OIG BY 07/01/95.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

E3NLB3-10-0151-4100563 LUST-IDAHO ID 9/28/94

*Summary: COSTS IN THE AMOUNT OF $711,906 WERE QUESTIONED AS UNSUPPORTED BECAUSE IDAHO DID NOT HAVE ADEQUATE DOCUMENTATION TO SUPPORT THAT THE COSTS WERE ALLOCABLE TO THE LUST PROGRAM. ALSO IDAHO NEEDED TO IMPROVE SITE OVERSIGHT, COST RECOVERY, AND REPORTING PROCEDURES.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: ISSUED DRAFT FINAL DETERMINATION LETTER TO OIG ON 1/13/95. ON-SITE INVESTIGATION TO BE CONCLUDED MAY 1995. REGION EXPECTS TO ISSUE DRAFT FINAL DETERMINATION LETTER TO OIG 06/01/95.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P2CWN2-10-0068-4300013 WASILLA, CITY OF AK 12/15/93

Summary: INELIGIBLE COSTS OF $306,738 INCLUDED $182,188 OF COSTS ALLOCABLE TO INELIGIBLE PORTION OF CONSTRUCTION; $122,647 OF UNALLOWABLE ARCHITECT/ ENGINEERING COSTS; AND $1,730 OF COSTS CLAIMED TWICE. COSTS OF $97,346 WERE NOT SUPPORTED BY SOURCE DOCUMENTATION.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: REGION, STATE, AND CITY GATHERING ADDITIONAL INFORMATION AND DOCUMENTATION TO BE USED. ISSUED DRAFT FINAL DETERMINATION LETTER TO OIG ON 2/3/95. OIG RESPONDED 2/22/95. REGION TO RESPOND TO OIG COMMENTS BY 6/01/95.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [2]

P2CWN3-10-0034-4300039 NORTH BEND, CITY OF OR 6/27/94

Summary: INELIGIBLE COSTS OF $56,470 INCLUDE: $3,197 OF UNREFUNDED P&S DEPOSITS; $9,000 OF UNALLOWABLE CONSTRUCTION; $15,440 OF OPERATION AND MAINTENANCE RELATED COSTS; $28,833 COST ALLOCABLE TO INELIGIBLE PERCENTAGE. $88,853 OF UNSUPPORTED ENGINEERING AND ADMINISTRATIVE COSTS WERE ALSO QUESTIONED.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: REGION EXPECTS TO ISSUE DRAFT FINAL DETERMINATION LETTER TO OIG BY 6/1/95.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

P2CWN3-10-0141-4300053 MUNICIPALITY OF ANCHORAGE AK 9/29/94

Summary: INELIGIBLE COSTS OF $2,649,916 INCLUDE: $41,555 ALLOCABLE TO THE INELIGIBLE PERCENTAGE; $126,115 OF UNALLOWABLE CONSTRUCTION COSTS; AND $2,482,246 OF COSTS ALLOCABLE TO FEDERAL FACILITIES. COSTS OF $15,602 WERE NOT SUPPORTED BY ADEQUATE SOURCE DOCUMENTATION.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: REGION SENT DRAFT FINAL DETERMINATION LETTER TO OIG ON 2/24/95. OIG RESPONDED 3/9/95. PROGRAM WILL RESPOND TO OIG COMMENTS BY JUNE 1, 1995.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

G3HVK3-10-0167-4500605 NESKOWIN REG SANITARY AUTH OR 6/22/94

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: REGION EXPECTS TO ISSUE DRAFT FINAL DETERMINATION LETTER TO OIG BY 5/1/95.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION CANNOT BE DETERMINED AT THIS TIME.

IG FOLLOWUP STATUS AS OF 3/31/95 [1]

E3BG*6-10-0066-8100761 MOSES LAKE IRR & REHAB DIST WA 8/31/88

Summary: INTERIM AUDIT OF DEMONSTRATION GRANT TO RESTORE MOSES LAKE AND TO CONTROL NON-POINT POLLUTION SOURCES FOUND TOTAL COSTS QUESTIONED OF $2,439,103 (F.S. $1,205,039). GRANTEE USED STANDARD METHODOLOGY INSTEAD OF DEVELOPING NEW INNOVATIVE TECHNIQUES.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: EPA'S AUDIT RESOLUTION BOARD (ARB) HAS HEARD THE ISSUES IN THE AUDIT AND IS PREPARING ITS DECISION FOR THE AGENCY. ISSUED

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EXPECTS RESOLUTION BY MAY 1, 1995.

IG FOLLOWUP STATUS AS OF 3/31/95 [6]

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Semiannual Report to Congress April 1-September 30, 1996

EPA Office of Inspector General