Financial Management Reports

Improving the Agency's financial management.



Reports Sorted by Topic: Financial Management
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Report Title Date Agency Response IG Comment on Response
Audit of the CSB's Fiscal Years 2014 and 2013 Financial Statements [Report PDF - 142pp, 2,458 KB] [At A Glance PDF - 400 KB] November 17, 2014    
Audit of EPA's Fiscal Years 2014 and 2013 (Restated) Consolidated Financial Statements [Report PDF - 22pp, 955 KB] [At A Glance PDF - 234 KB] November 17, 2014    
EPA Needs to Continue to Improve Controls for Improper Payment Identification [Report PDF - 24pp, 250KB] [At a Glance PDF - 44KB] April 10, 2014    
EPA Did Not Conduct Thorough Biennial User Fee Reviews [Report PDF - 31pp, 315KB] [At a Glance PDF - 45KB] March 4, 2014    
Fiscal Years 2012 and 2011 (Restated) Financial Statements for the Pesticide Registration Fund [Report PDF - 46pp, 339KB] [At a Glance PDF - 44KB] December 17, 2013    
Fiscal Years 2012 and 2011 (Restated) Financial Statements for the Pesticides Reregistration and Expedited Processing Fund [Report PDF - 44pp, 343KB] [At a Glance PDF - 44KB] December 17, 2013    
Audit of EPA's Fiscal 2013 and 2012 Consolidated Financial Statements [Report PDF - 99pp, 686KB] [At a Glance PDF - 72KB] December 16, 2013 PDF - 5pp, 792KB PDF - 2pp, 472KB
Audit of the U.S. Chemical Safety and Hazard Investigation Board's Fiscal Years 2013 and 2012 Financial Statements [Report PDF - 9pp, 388KB] [At a Glance PDF - 44KB] December 16, 2013    
Controls Over EPA's Compass Financial System Need to Be Improved [Report PDF - 18pp, 202KB] [At a Glance PDF - 44KB] August 23, 2013    
Examination of Costs Claimed Under Grant AB-83363501 Awarded to Lead Remediation Association of America [Report PDF - 21pp, 448KB ] [At a Glance PDF - 89KB] August 6, 2013    
Corrective Action Plan Needed in Order to Fully Comply With the Improper Payments Elimination and Recovery Act [Report PDF - 28pp, 235KB ] [PDF - 43KB] March 11, 2013    
Response to Congressional Request on EPA Enforcement [Report PDF - 28pp, 321KB ] [PDF - 43KB] February 28, 2013    
EPA Is Not Recovering All Its Costs of the Lead-Based Paint Fees Program [Report PDF - 31pp, 262KB ] [PDF - 44KB] February 20, 2013    
EPA Can Further Reduce Space in Under-Utilized Facilities [Report PDF - 34pp, 568KB ] [PDF - 39KB] February 20, 2013 PDF - 3pp, 1,026KB PDF - 2pp, 271KB
New Procedures Aided Region 5 in Reducing Unliquidated Obligations Report No. 13-P-0145, [PDF - 23pp, 220KB] [At a Glance PDF - 44KB] February 13, 2013    
Audit of EPA’s Fiscal 2012 and 2011 Consolidated Financial Statements, Report No. 13-1-0054 [PDF - 41pp, 911KB] [At a Glance PDF - 45KB] Nov 15, 2012 PDF - 10pp, 1,901KB PDF - 2pp, 275KB
Improvements Needed in Estimating and Leveraging Cost Savings Across EPA, Report No. 13-P-0028 [Report PDF - 35pp, 272KB ] [At a Glance PDF - 45KB] Oct 22, 2012    
EPA Could Recover More Indirect Costs Under Reimbursable Interagency Agreements, Report No. 12-P-0835, [Report PDF - 26pp, 257KB] [At a Glance PDF - 46KB] September 19, 2012 PDF - 4pp, 108KB PDF - 2pp, 255KB
EPA Did Not Properly Migrate General Ledger Balances to Compass From the Integrated Financial Management System, Report No. 12-P-0559, [Report PDF - 30pp, 381KB] [At a Glance PDF - 37KB] July 9, 2012    
Fiscal Years 2011 and 2010 Financial Statements for the Pesticide Registration Fund, Report No. 12-1-0522, [Report PDF - 45pp, 328KB ] [At a Glance PDF - 37KB] June 6, 2012    
Fiscal Years 2011 and 2010 Financial Statements for the Pesticides Reregistration and Expedited Processing Fund, Report No. 12-1-0521, [Report PDF - 41pp, 322KB ] [At a Glance PDF - 37KB] June 6, 2012    
EPA Should Improve Controls for Managing Contractor-Held Property, Report No. 12-P-0388, [Report PDF - 36pp, 269KB ] [At a Glance PDF - 37KB] April 3, 2012    
Audit of EPA's Fiscal 2011 and 2010 Consolidated Financial Statements , Report No. 12-1-0073 [Report PDF - 113pp, 754KB ] [At a Glance PDF - 43KB] November 15, 2011 PDF - 11pp, 1,650KB PDF - 2pp, 248KB
EPA's Contract Oversight and Controls Over Personal Computers Need Improvement, Report No. 11-P-0705 [Report PDF - 27pp, 162KB ] [At a Glance PDF - 39KB] September 26, 2011 PDF 3pp, 494 KB (OARM)
PDF 2pp, 285 KB (OEI)
PDF 7pp, 965 KB
EPA Should Update Its Fees Rule to Recover More Motor Vehicle and Engine Compliance Program Costs, Report No. 11-P-0701 [Report PDF - 32pp, 211KB ] [At a Glance PDF - 38KB] September 23, 2011    
Ageed-Upon Procedures on EPA's Fiscal Year 2011 Third Quarter Financial Statements, Report No. 11-2-0699 [Report PDF - 14pp, 115KB ] [At a Glance PDF - 44KB] September 23, 2011    
EPA Should Bill Superfund Oversight Costs More Timely, Report No. 11-P-0697 [Report PDF - 19pp, 139KB ] [At a Glance PDF - 38KB] September 22, 2011 PDF 3pp, 383 KB PDF 5pp, 763 KB
EPA's Gulf Coast Oil Spill Response Shows Need for Improved Documentation and Funding Practices, Report No. 11-P-0527 [Report PDF - 42pp, 221KB ] [At a Glance PDF - 34KB] August 25, 2011 PDF - 4pp, 506KB (Initial)
PDF 4pp, 505KB (Second)
PDF - 2pp, 343KB (Initial)
PDF 5pp, 645 KB (Second)
EPA Needs to Reexamine How It Defines Payment Recapture Audit Program, Report No. 11-P-0362 [Report PDF - 13pp, 101KB ] [At a Glance PDF - 38KB] July 19, 2011    
Agreed-Upon Procedures on EPA's Fiscal Year 2011 Second Quarter Financial Statements, Report No. 11-2-0300 [Report PDF - 15pp, 125KB ] [At a Glance PDF - 44KB] June 29, 2011    
Agreed Upon Procedures on EPA's Fiscal Year 2011 First Quarter Financial Statements , Report No. 11-2-0213 [Report PDF - 17pp, 141KB ] [At a Glance PDF - 43KB] May 2, 2011    
EPA Region 3 Reduced Unliquidated Obligations Under Water Program Assistance Agreements, Report No. 11-P-0170 [Report PDF - 17pp, 115KB ] [At a Glance PDF - 36KB] March 15, 2011    
Fiscal Year 2010 and 2009 Financial Statements for the Pesticide Registration Fund, Report No. 11-1-0157 [Report PDF - 36pp, 278KB ] [At a Glance PDF - 34KB] March 10, 2011    
Fiscal Year 2010 and 2009 Financial Statements for the Pesticides Reregistration and Expedited Processing Fund, Report No. 11-1-0156 [Report PDF - 38pp, 285KB ] [At a Glance PDF - 35KB] March 10, 2011    
EPA Did Not Fully Comply With Guidance Regarding OMB Circular A-123 Unliquidated Obligation Reviews, Report No. 11-1-0069, [Report PDF - 19pp, 122KB ] [At a Glance PDF - 44KB] January 19, 2011    
Audit of EPA’s Fiscal 2010 and 2009 Consolidated Financial Statements, Report No. 11-1-0015, [Report PDF - 110pp, 617KB ] [At a Glance PDF - 42KB] November 15, 2010 PDF - 13428KB (CFO)
PDF - 566KB (OARM)
PDF - 33KB (CFO)
PDF - 200KB (OARM)
Agreed-Upon Procedures on EPA’s Fiscal Year 2010 Third Quarter Financial Statements, Report No. 10-2-0240, [Report PDF - 19pp, 127KBKB ] [At a Glance PDF - 39KB] September 30, 2010    
Agreed-Upon Procedures on EPA's Fiscal Year 2010 Second Quarter Financial Statements, Report No. 10-2-0166, [Report PDF - 18pp, 138KB ] [At a Glance PDF - 40KB] July 19, 2010    
EPA Submitted Accurate and Timely Recovery Act Financial Reports, Report No. 10-R-0151, [Report PDF - 10pp, 109KB ] [At a Glance PDF - 38KB] June 22, 2010    
Ageed-Upon Procedures on EPA's Fiscal Year 2010 First Quarter Financial Statements, Report No. 10-2-0131, [Report PDF - 21pp, 165KB ] [At a Glance PDF - 47KB] May 19, 2010    
EPA Should Continue Efforts to Reduce Federal Advances and Federal Special Accounts, Report No. 10-P-0093, [Report PDF - 15pp, 118KB ] [At a Glance PDF - 34KB] March 31, 2010    
Fiscal Year 2009 and 2008 Financial Statements for the Pesticide Registration Fund, Report No. 10-1-0088, [Report PDF - 34pp, 192KB ] [At a Glance PDF - 34KB] March 30, 2010    
Fiscal Year 2009 and 2008 Financial Statements for the Pesticides Reregistration and Expedited Processing Fund, Report No. 10-1-0087, [Report PDF - 36pp, 204KB ] [At a Glance PDF - 34KB] March 30, 2010    
EPA Needs to Improve Its Recording and Reporting of Fines and Penalties, Report No. 10-P-0077, [Report PDF - 35pp, 162KB ] [At a Glance PDF - 39KB] March 9, 2010    
Audit of EPA's Fiscal 2009 and 2008 (Restated) Consolidated Financial Statements, Report No. 10-1-0029, [Report PDF - 145pp, 630KB ] [At a Glance PDF - 40KB] November 16, 2009    
Agreed-Upon Procedures on EPA's Fiscal Year 2009 Third Quarter Financial Statements, Report No. 09-P-0247, [Report PDF - 16pp, 245KB ] [At a Glance PDF - 94KB] September 24, 2009    
EPA Has Improved Efforts to Reduce Unliquidated Obligations in Superfund Cooperative Agreements, But a Uniform Policy Is Needed, Report No. 09-P-0241, [Report PDF - 14pp, 150KB ] [At a Glance PDF - 47KB] September 22, 2009    
EPA Should Revise its Grant Accural Methodology to Address Impact of Recovery Act Funds, Report No. 09-X-0217 [Report PDF - 9pp, 172KB] [At a Glance PDF - 95KB] August 19, 2009    
Agreed-Upon Procedures on EPA's Fiscal Year 2009 Second Quarter Financial Statements, Report No. 09-2-0200 [Report PDF - 16pp, 196KB] [At a Glance PDF - 51KB] July 30, 2009    
Fiscal Year 2008 and 2007 Financial Statements for the Pesticides Reregistration and Expedited Processing Fund, Report No. 09-1-0172 [Report PDF - 45pp, 393KB] [At a Glance PDF - 48KB] June 23, 2009    
Agreed-Upon Procedures on EPA's Fiscal Year 2009 First Quarter Financial Statements, Report No. 09-2-0161 [Report PDF - 19pp, 316KB] [At a Glance PDF - 49KB] June 8, 2009    
EPA's Unliquidated Obligations for Grants, Report No. 09-N-0150 [Report PDF - 11pp, 522KB] May 1, 2009    
EPA Can Improve Managing of Working Capital Fund Overhead Costs, Report No. 09-P-0129 [Report PDF - 13pp, 135KB] [At a Glance PDF - 47KB] March 30, 2009    
Fiscal Year 2008 and 2007 Financial Statements for the Pesticide Registration Fund, Report No. 09-1-0107 [Report PDF - 35pp, 316KB] [At a Glance PDF - 49KB] March 3, 2009    
EPA Should Strengthen Internal Controls over Interagency Agreement Unliquidated Obligations, Report No. 09-P-0086 [Report PDF - 32pp, 400KB] [At a Glance PDF - 49KB] January 26, 2009    
Audit of EPA's Fiscal 2008 and 2007 Consolidated Financial Statements, Report No. 09-1-0026 [Report PDF - 128pp, 1.4MB] [At a Glance PDF - 98KB] November 14, 2008    
Agreed-Upon Procedures on EPA's Fiscal Year 2008 Third Quarter Financial Statements, Report No. 08-2-0309 [Report PDF - 22pp, 272KB] [At a Glance PDF - 54KB] September 30, 2008    
Agreed-Upon Procedures on EPA's Fiscal Year 2008 Second Quarter Financial Statements, Report No. 08-2-0241 [Report PDF - 21pp, 310KB] [At a Glance PDF - 108KB] August 27, 2008    
Follow-up on Audit of Undistributed Site Costs Finds Corrective Actions Not Complete, Report No. 08-P-0236 [Report PDF - 30pp, 448KB] [At a Glance PDF - 141KB] August 25, 2008    
Fiscal Year 2007 and 2006 Financial Statements for the Pesticides Reregistration and Expedited Processing Fund, Report No. 08-1-0194 [Report PDF - 46pp, 779KB] [At a Glance PDF - 282KB] July 8, 2008    
Fiscal Year 2007 and 2006 Financial Statements for the Pesticide Registration Fund, Report No. 08-1-0149 [Report PDF - 34pp, 337KB] [At a Glance PDF - 100KB] May 5, 2008    
Agreed-Upon Procedures on EPA's Fiscal Year 2008 First Quarter Financial Statements, Report No. 08-2-0142 [Report PDF - 21pp, 585KB] [At a Glance PDF - 282KB] April 28, 2008    
Followup on Information Concerning Superfund Cooperative Agreements with New York and New Jersey, Report No. 08-2-0099 [Report PDF - 6pp, 404KB] [At a Glance PDF - 209KB] March 4, 2008    
Audit of EPA's Fiscal 2007 and 2006 (Restated) Consolidated Financial Statements, Report No. 2007-08-1-0032 [Report PDF - 117pp, 1.4MB] [At a Glance PDF - 95KB] November 15, 2007    
Fiscal Year 2006 and 2005 Financial Statements for the Pesticide Registration Fund, Report No. 2007-1-00071 [Report PDF - 42pp, 322KB] [At a Glance PDF - 49KB] May 30, 2007    
Fiscal Year 2006 and 2005 Financial Statements for the Pesticides Reregistration and Expedited Processing Fund, Report No. 2007-1-00070 [Report PDF - 46pp, 498KB] [At a Glance PDF - 60KB] May 30, 2007    
Fiscal 2005 and 2004 (restated) Financial Statements for the Pesticide Registration Fund, Report No. 2007-1-00002 [Report PDF-37pp, 328KB] [At a Glance PDF - 50KB] Jan. 9, 2007    
Audit of EPA’s Fiscal 2006 and 2005 Consolidated Financial Statements, Report No. 2007-1-00019 [Report PDF - 106pp, 1.3MB] [At a Glance PDF - 60KB] Nov. 15, 2006    
Information Concerning Superfund Cooperative Agreements with New York and New Jersey, Report 2007-2-00003 [Report PDF - 110KB, 7pp] Oct. 30, 2006    
Fiscal 2005 and 2004 Financial Statements for the Pesticides Reregistration and Expedited Processing Fund, Report No. 2007-1-00001 [Report PDF - 42pp, 440KB] [At a Glance PDF - 52KB] Oct. 10, 2006    
Audit of U. S. Chemical Safety and Hazard Investigation Board's Fiscal 2005 and 2004 Financial Statements [Report PDF - 24pp, 403KB] [Transmittal Memo] Sept. 28, 2006    
EPA Could Improve Its Redistribution of Superfund Payments to Specific Sites, Report No. 2006-P-00027, [Report - PDF 26pp, 387KB] [At a Glance - PDF, 51KB] July 31, 2006    
Audit of EPA’s Fiscal 2005 and 2004 Consolidated Financial Statements 2006-1-00015 [Report - 2MB PDF, 154pp] [At a Glance - 370KB PDF] November 14, 2005    
Fiscal 2004 Financial Statements for the Pesticide Registration Fund Report No. 2005-1-00082 [Report - 231KB, PDF, 30pp] [At a Glance - 40KB PDF] May 4, 2005    
Fiscal 2004 and 2003 Financial Statements for the Pesticides Reregistration and Expedited Processing Fund Report No. 2005-1-00081 [Report - 323KB, PDF, 38pp] [At a Glance - 42KB PDF] May 4, 2005    
Audit of EPA’s Fiscal 2004 and 2003 Financial Statements, Audit Report 2005-1-00021 [Report 1.56MB PDF] [At a Glance - 70KB PDF] November 15, 2004    
Fiscal 2003 and 2002 Financial Statements for the Pesticides Reregistration and Expedited Processing Fund Report No. 2004-1-0007 [692KB PDF] June 3, 2004    
Audit of EPA's Fiscal 2003 and 2002 Financial Statements (2004-1-0002) [819KB PDF] November 21, 2003    
Audit of EPA's Fiscal 2002 and 2001 Financial Statements [3.7MB PDF] January 29, 2003    
Audit Report - Financial Management Audit of EPA's Fiscal 2000 and 2001 Financial Statements - (2002-1-00082) [PDF- 1.93 MB] February 26, 2002    
Financial Management - Audit of EPA's Fiscal 2000 Financial Statements - (2001-1-00107) [813KB PDF] February 28, 2001    
EPA's Fiscal 1998 Working Capital Fund Financial Statements [PDF - 114Kb] March 29, 2000    
Financial Management - Audit of EPA's Fiscal 1999 Financial Statements [PDF - 1418Kb] February 29, 2000    
Audit of EPA's Fiscal 1998 Financial Statements (99B0003) [PDF - 1,960Kb] September 28, 1999    
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