Semiannual Report to Congress October 1, 1995 - March 31, 1996

EPA Office of Inspector General

Semiannual Report to Congress

October 1, 1995 - March 31, 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: 126.

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 3/31/96:

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

E1FMF4-03-0141-5100513 EPA'S OVERSIGHT OF ASSIST AGRMNT 9/28/95

Summary: EPA GRANTS SPECIALISTS AND PROJECT OFFICERS DID NOT PROPERLY ADMINISTER AND MONITOR ASSISTANCE AGREEMENTS TO DETERMINE IF PERFORMANCE REQUIREMENTS WERE MET, NOR DID THEY IDENTIFY AN ESTIMATED $33 MILLION IN UNUSED FUNDS FOR ALLOCATION ELSEWHERE.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE PROGRAM OFFICE RESPONSE TO THE FINAL REPORT WAS DATED 3/25/96. THE GRANTS OFFICE ISSUED CORRECTIVE ACTIONS TO THE OIG AND IS AWAITING ITS RESPONSE. ADDITIONALLY, THE GRANTS OFFICE IS AWAITING INFORMATION FROM OGC.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [4]

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 THE COMPTROLLER GENERAL'S OPINION REGARDING THE USE OF NON-FEDERAL TRAVEL UNDER COOPERATIVE AGREEMENTS. OGD, OIG, AND OGC HAVE COORDINATED A REQUEST FOR GAO TO PROVIDE ITS OPINION ON THIS AND OTHER OUTSTANDING ISSUES.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION EXPECTED WITHIN 45 DAYS OF RECEIPT OF GAO OPINION.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

E1FMG4-13-0061-5400051 IAGS 3/31/95

Summary: EPA OFTEN EXECUTED ECONOMY ACT IAGS WITHOUT OBTAINING ADEQUATE COST REASONABLENESS INFORMATION. IN ADDITION, EPA DID NOT RECOVER ITS FULL COSTS OF PERFORMING WORK FOR OTHER AGENCIES.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE PROGRAM OFFICE IS WORKING WITH APPROPRIATE EPA OFFICES TO RESOLVE AUDIT ISSUES. IT EXPECTS RESPONSE TO THE AUDIT REPORT BY 5/15/96.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

E1NMF3-15-0072-5100240 PCIE APPL MAINT-EPA MGT 3/31/95

*Summary: ALTHOUGH EPA HAS TAKEN SIGNIFICANT STEPS TO STRENGTHEN ITS MANAGEMENT OF APPLICATION SOFTWARE MAINTENANCE, MORE NEEDS TO BE DONE TO IMPROVE SYSTEM AND SOFTWARE RELIABILITY, COST EFFECTIVENESS, AND DECISIONS ABOUT OPERATIONAL CHANGES.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE OIG ISSUED FINAL REPORT 3/31/95. THE PROGRAM OFFICE

RESPONDED FORMALLY 7/20/95, AGREEING OR PARTIALLY AGREEING WITH ALL RECOMMENDATIONS THAT WERE NOT WITHDRAWN. THE OIG REQUESTED ADDITIONAL INFORMATION ON 9/6/95 IN ORDER TO CLOSE THE AUDIT.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [3]

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.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE OIG REQUESTED THE COMPTROLLER GENERAL'S OPINION REGARDING THE USE OF NON-FEDERAL TRAVEL UNDER COOPERATIVE AGREEMENTS. THE OFFICE OF GRANTS AND DISBARMENT (OGD), OFFICE OF GENERAL COUNSEL AND THE OIG HAVE COORDINATED A REQUEST FOR GAO TO PROVIDE ITS OPINION ON THIS AND OTHER OUTSTANDING ISSUES.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION EXPECTED WITHIN 45 DAYS OF RECEIPT OF GAO OPINION.

IG FOLLOWUP STATUS AS OF 3/31/96 [2]

E1AMF4-20-7002-5100209 EPA'S COLLECTION OF USER FEES 3/27/95

Summary: EPA HAS AGGRESSIVELY PURSUED USER FEE OPPORTUNITIES AND HAS COLLECTED ONLY $22 MILLION OF THE CONGRESSIONALLY DIRECTED $148 MILLION IN NEW USER FEES THROUGH FISCAL 1994.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: FOUR EPA MEDIA PROGRAM OFFICES RECENTLY CONDUCTED AN INVENTORY OF EXISTING USER FEES, AND AREAS FOR POTENTIAL NEW FEES. BY JUNE 28, A RESPONSE TO OIG'S MARCH 1995 AUDIT REPORT IS EXPECTED. ADDITIONALLY, EPA IS DEVELOPING A PROCESS FOR BI-ANNUAL REVIEW OF USER FEES THAT IMPLEMENTS OMB CIRCULAR A-25.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION IS EXPECTED BY AUGUST 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

Assistant Administrator for Solid Waste & Emergency Response

E1DSF4-11-0036-5100512 RCRA MANIFEST REQUIREMENTS 9/28/95

*Summary: WE FOUND MORE CONTROLS ARE NEEDED OVER HAZARDOUS WASTE MANIFESTING. WE RECOMMENDED EPA IMPROVE USE OF INSPECTION RESOURCES AND HAZARDOUS WASTE TRACKING AND NOTIFICATION.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE OIG IS CURRENTLY REVIEWING THE PROGRAM OFFICE RESPONSE.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [2]

Assistant Administrator for Water

E1HWF4-04-0168-5100530 GULF OF MEXICO PROGRAM GA 9/29/95

*Summary: EPA ARRANGED FOR THE COLLECTION OF FEES AND DONATIONS WITHOUT STATUTORY AUTHORITY TO DEFRAY THE COSTS OF ITS 1995 GULF OF MEXICO PROGRAM (GMP) SYMPOSIUM. THE AGENCY ALSO IMPROPERLY MODIFIED A COOPERATIVE AGREEMENT TO OBTAIN SERVICES AND PAY COSTS SUCH AS FOOD, ENTERTAINMENT, AND TRAVEL UNALLOWABLE UNDER A CONTRACT.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: REVIEW OF AND RESPONSE TO ORIGINAL AUDIT DELAYED BY FURLOUGH EVENTS. THE PROGRAM OFFICE RESPONDED TO THE OIG ON MARCH 1, 1996. ON MARCH 15, THE OIG RESPONDED, AGREEING WITH ALL PROJECTED STEPS EXCEPT ONE. THE PROGRAM OFFICE IS REVIEWING THE OIG RESPONSE AND DETERMINING NEXT STEPS. EXPECT RESPONSE TO OIG IN EARLY APRIL.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [2]

E1HWE5-23-0001-5100516 DRINKING WATER DATA INTEGRITY 9/29/95

*Summary: NATIONWIDE ABOUT 12 PERCENT OF COMMUNITY, SURFACE PUBLIC WATER SYSTEMS (PWS) REPORTED INVALID OR POTENTIALLY FALSIFIED DATA AT LEAST ONCE FROM 1991 THROUGH 1994. WITHOUT STATE OFFICIALS OR EPA REVIEWING THE VALIDITY OF THE DATA, SERIOUS HEALTH RISKS COULD GO UNDETECTED AND NEGATE EPA'S AND STATES' ABILITY TO PREVENT WATER AND SUPPLY CONTAMINATION.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE OIG REQUESTED PROGRAM TO RESPOND TO THE AUDIT AFTER RECEIVING ITS FY 1996 BUDGET. THIS HAS NOT OCCURRED. THE PROGRAM OFFICE IS PREPARING A RESPONSE BASED ON RECENT DECISIONS

REGARDING PROGRAM REDIRECTION. EXPECT RESPONSE TO BE SUBMITTED TO OIG LATE MARCH/EARLY APRIL.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

Grants Administration Division

G3HUK5-03-0358-5500215 AMERICAN COUNCIL FOR ENERGY DC 9/ 5/95

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE PROGRAM OFFICE HAS REVIEWED AUDIT REPORT AND IS AWAITING COMMENTS FROM THE RECIPIENT.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EXPECTS RESOLUTION BY JUNE 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

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 IS CURRENTLY REVIEWING COMMENTS RECEIVED FROM THE RECIPIENT.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION IS EXPECTED SHORTLY AFTER APRIL 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

E5BKL4-04-0243-5100526 CLARK ATLANTA UNIVERSITY GA 9/30/95

Summary: CLARK ATLANTA UNIVERSITY (CAU) MISMANAGED CONGRESSIONALLY EARMARKED FUNDS PROVIDED UNDER AN EPA COOPERATIVE AGREEMENT TO ESTABLISH A HAZARDOUS SUBSTANCE RESEARCH CENTER. AS A RESULT, THE CENTER WAS NOT PROPERLY ESTABLISHED AND SERIOUS CONTROL WEAKNESSES CONTRIBUTED TO $3.6 MILLION OF INELIGIBLE OR UNSUPPORTED COSTS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE PROGRAM OFFICE HAS MET WITH CLARK ATLANTA UNIVERSITY AND THE OFFICE OF RESEARCH AND DEVELOPMENT (ORD) TO DISCUSS AUDIT FINDINGS. THE ORD HOPES TO VISIT CLARK ATLANTA TO REVIEW PROJECTS COMPLETED. THIS AUDIT IS VERY COMPLEX.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EXPECTS TO REACH RESOLUTION BY JULY 31, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [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. GAD IS STILL WAITING FOR SOME INFORMATION FROM THE OFFICE OF GENERAL COUNSEL BEFORE ISSUING FINAL DETERMINATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EXPECT RESOLUTION 45 DAYS AFTER RECEIVING INFORMATION FROM OGC.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

E1FUF5-08-0019-5100528 SCERP PERFORMANCE 9/29/95

*Summary: SCERP AND EPA NEEDED TO IMPROVE THEIR WORKING RELATIONSHIP AND TO BETTER FOCUS LIMITED RESEARCH FUNDING ON DEVELOPING SOLUTIONS TO THE MOST ACUTE ENVIRONMENTAL PROBLEMS ALONG THE U.S.- MEXICAN BORDER.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE PROGRAM OFFICE HAS BEEN UNABLE TO ADDRESS AUDIT ISSUES DUE TO NUMBER OF AUDITS PENDING RESOLUTION. THE OFFICE IS CURRENTLY REVIEWING AUDIT FINDINGS.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EXPECTS TO REACH RESOLUTION IN THE 3RD QUARTER (APRIL - JUNE 1996).

IG FOLLOWUP STATUS AS OF 3/31/96 [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: THE OIG CAN NOT RESOLVE AUDIT FINDINGS UNTIL THE OIG FINISHES

ITS INVESTIGATION.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

E5CKN5-24-0013-5300035 NORTH CAROLINA STATE UNIV NC 9/28/95

*Summary: NCSU CLAIMED $48197 IN INELIGIBLE COSTS RELATED TO ESTABLISHMENT OF A HAZARDOUS SUBSTANCE RESEARCH CENTER. WE RECOMMENDED THAT EPA MANAGEMENT ADJUST GRANT COSTS PER OUR DETERMINATION. NET DUE GRANTEE $34,699.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE PROGRAM OFFICE RECEIVED COPY OF AUDIT REPORT ON MARCH 5, 1996 AND IS CURRENTLY REVIEWING AUDIT FINDINGS.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EXPECTS RESOLUTION BY SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

Grants Financial Management - Region 5

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 REGION 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 OIG HAS ELEVATED DISAGREEMENT TO HEADQUARTERS FOR REVIEW.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [6]

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: DUE TO CONGRESSIONAL INVOLVEMENT AND SINCE OVER $13 MILLION OF COSTS WERE QUESTIONED, THE REGION 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. THE DECISION IS EXPECTED PRIOR TO THE END OF THIS CALENDAR YEAR.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [3]

G3HVK5-05-0168-5500191 ILLINOIS OSFM FY 93/94 IL 7/31/95

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: GROSS REDUCTION OF RESOURCES COMBINED WITH THE LENGTHY FURLOUGHS HAVE INHIBITED THE REGION'S ABILITY TO REACH RESOLUTION IN A TIMELY MANNER. BECAUSE OF BUDGET UNCERTAINTIES, THE REGION CANNOT DETERMINE WHEN THIS REPORT WILL BE RESOLVED. THE REGION WILL CONTINUE TO REVIEW THE REPORT AND ACHIEVE A RESOLUTION AS QUICKLY AS POSSIBLE.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

N3HVJ5-05-0166-5500193 MICHIGAN DNR FY 92/93 MI 7/31/95

*Summary:

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

G3HVJ5-05-0171-5500204 WHITLEY CO CS FY 93/94 IN 8/21/95

*Summary:

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

Office of Emergency & Remedial Response

E1SKF4-07-0053-5100483 CONTRACT FOR ANAL. SUPPORT 9/18/95

*Summary: ESAT REPLACEMENT CONTRACT NOT ADEQUATELY PLANNED.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PROGRAM OFFICES RESPONDED TO OIG IN FEBRUARY AND MARCH 1996. THE OIG REJECTED THE RESPONSES. EPA IS AWAITING DETAILED INFORMATION ON THE REJECTIONS.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [4]

Regional Administrator - Region 1

E1FAG5-01-0071-5400108 NESCUM 9/29/95

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE REGION RESPONDED TO THE OIG ON MARCH 28, 1996 REPORTING ON THE STATUS OF THE CORRECTIVE ACTION PLAN. BASED ON ACCOMPLISHMENTS OUTLINED IN THIS MEMO, INCLUDING THE GRANTEE'S RESPONSE, THE OIG CLOSED THE AUDIT ON 4/2/96.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION OCCURRED ON APRIL 2, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1] (Report closed 4/2/96.)

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: ON MARCH 27, 1996, EPA MANAGEMENT AND THE OIG MET REGARDING THIS AUDIT. EPA MANAGEMENT, WITHIN THE NEXT 30 DAYS, WILL EITHER ACCEPT THE OIG POSITION, REFER THIS AUDIT TO HQ FOR RESOLUTION OR ASK THE CITY TO PROVIDE MORE INFORMATION THAT MAY OR MAY NOT EXIST. THIS IS A COMPLEX AUDIT REVIEW, WITH OVER $2.5 MILLION IN QUESTIONED COSTS.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [2]

E2CWL2-01-0170-5100233 MWRA MA 3/29/95

Summary: MWRA CLAIMED A TOTAL OF $982,705 IN INELIGIBLE COSTS FOR A FENDERING SYSTEM NOT IN ACCORDANCE WITH SPECS, ABANDONED EQUIPMENT, POLICE, VIDEO, AND COMPUTER SERVICES.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PROBLEMS WITH THE CONSTRUCTION OF A PIER AT THE WASTEWATER TREATMENT PLANT REQUIRED THE GRANTEE TO SUPPLY MORE INFORMATION. THE REGION EXPECTED THIS INFORMATION BY 10-15-95. IF THIS INFORMATION IS NOT SUPPLIED BY THE END OF MAY 1996, THE REGION WILL RULE THE ASSOCIATED COSTS INELIGIBLE AND PROCESS THE FINAL DETERMINATION LETTER.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

Regional Administrator - Region 2

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 GRANTEE CLAIMED COSTS OF $247 MILLION AND AUDITOR QUESTIONED COSTS OF $4.5 MILLION. THE ONGOING REGIONAL REVIEW IS ENSURING THAT ALL ISSUES ARE FULLY EVALUATED AND ANALYZED, AND THAT THE GRANTEE'S ADDITIONAL SUBMITTED DOCUMENTATION WILL BE THOROUGHLY EVALUATED.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EXPECT RESOLUTION BY JUNE 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [3]

P2CWL3-02-0128-5100231 HUDSON COUNTY UA NJ 3/28/95

Summary: THE HUDSON COUNTY UTILITIES AUTHORITY CLAIMED ON UPWARD ADJUSTMENT TO INELIGIBLE COSTS OF $1,580,440 AND UNSUPPORTED COSTS OF $23,578,045 TO CONSTRUCT AN UPGRADE TO A WASTEWATER TREATMENT PLANT AND RELATED FACILITIES.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE AUDIT ENCOMPASSED 4 EPA GRANTS WITH GRANTEE CLAIMED COSTS OF $82 MILLION, INCLUDING A HIGHLY CONTROVERSIAL $17 MILLION FINDING INVOLVING ACUTE TOXICITY RELEASE LIMIT. THE OIG HAS CONCURRED TO DRAFT RESOLUTION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EXPECT RESOLUTION BY MAY 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [3]

P2CWL4-02-0141-5100407 NEPTUNE SA NJ 7/10/95

Summary: THE GRANTEE CLAIMED $856,871 (FEDERAL SHARE $642,653) OF INELIGIBLE COSTS. THE MAJORITY OF THESE COSTS RELATED TO COSTS CLAIMED OUTSIDE THE SCOPE OF THE APPROVED PROJECT.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: FACTORS THAT HAVE DELAYED THE RESOLUTION OF THIS AUDIT INCLUDE THE INVOLVEMENT OF AN AGENCY OTHER THAN THE DELEGATED STATE AGENCY. THIS RESULTED IN A MORE LENGTHY REVIEW PROCESS TO INSURE THAT ALL PARTICIPANT POSITIONS WERE ANALYZED AND FOUND CORRECT. THE OIG HAS CONCURRED ON DRAFT RESOLUTION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EXPECT RESOLUTION BY JUNE 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [3]

E2CWN4-02-0142-5300032 MONROE TWSP MUA NJ 9/18/95

Summary: MONROE TOWNSHIP MUA, NJ CLAIMED INELIGIBLE COST OF $794,147 (FEDERAL SHARE $595,610) AND UNSUPPORTED COSTS OF $365,335 (FEDERAL SHARE $274,002) FOR CONSTRUCTION OF COLLECTION SYSTEM, PUMPING STATIONS, FORCE MAINS AND INTERCEPTOR.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THIS COMPLEX AUDIT ENCOMPASSED 2 EPA GRANTS WITH GRANTEE CLAIMED COSTS OF $12 MILLION AND OVER $1 MILLION IN AUDITOR QUESTIONED COSTS. ITS RESOLUTION HAS BEEN DELAYED DUE TO THE REGION'S IN-DEPTH EVALUATION OF ISSUES RAISED BY THE AUDITOR AND THE RELATED GRANTEE SUBMITTED DOCUMENTATION. THE OIG HAS CONCURRED WITH THE DRAFT RESOLUTION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EXPECT RESOLUTION BY JUNE 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [3]

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 (COVERING SEVERAL GRANTS UNDER THE CITY OF PHILADELPHIA SOUTHWEST TREATMENT PLANT PROJECT) REQUIRES SIGNIFICANT TIME FOR RESOLUTION. THE ESTIMATED DATE FOR ISSUANCE OF A MANAGEMENT DECISION IS 9/30/96.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

E2CWM4-03-0291-5200024 WSSC MD 9/27/95

Summary: COSTS OF $1.7 MILLION WERE INELIGIBLE BECAUSE THE GRANTEE CLAIMED CONSTRUCTION COSTS ASSOCIATED WITH EXCESS RESERVE CAPACITY.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: AUDIT INVOLVES COMPLEX TECHNICAL ISSUES. GRANTEE'S ATTORNEY HAS REQUESTED A MEETING TO FURTHER DISCUSS THESE ISSUES.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION IS EXPECTED BY JUNE 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

Regional Administrator - Region 4

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

Summary: CONSTRUCTION COSTS 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: THE OIG RESPONDED ON 9/5/95 STATING IT DOES NOT AGREE WITH THE REGION'S PROPOSED FINAL DETERMINATION LETTER. THIS AUDIT HAS BEEN FORWARDED TO THE OIG HEADQUARTERS OFFICE.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [6]

E2CWM5-04-0042-5200006 STARKE FL 1/20/95

Summary: WE QUESTIONED AS INELIGIBLE THE GRANTEE'S CLAIM OF $1,372,564 FOR ACQUISITION OF A SPRAY IRRIGATION SITE. THE COSTS WERE QUESTIONED BECAUSE THE SITE WAS NEVER UTILIZED FOR THE INTENDED PURPOSE.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: A PROPOSED FINAL DETERMINATION LETTER HAS NOT BEEN PREPARED PENDING LEGAL DISCUSSION REGARDING ELIGIBILITY OF A PORTION OF THE LAND WHICH HAS BEEN DECLARED WETLANDS. DIFFICULT TO PREDICT WHEN THIS FINAL DETERMINATION LETTER WOULD BE WRITTEN AT THIS TIME.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

E5CGL4-04-0036-5100490 FLORIDA DER SF COOP AGR FL 9/19/95

Summary: FDEP DID NOT PROVIDE SUPPORT FOR COST TOTALING $2,149,111. THE UNSUPPORTED COSTS WERE NOT IN COMPLIANCE WITH 40 CFR 30.501. DUE TO A BOOKKEEPING ERROR, FDEP ALSO CLAIMED AN ADDITIONAL $28,911 OF INELIGIBLE COSTS THAT RELATED TO ANOTHER PROJECT.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: AUDITOR AND GRANTEE ARE CONTINUING TO NEGOTIATE OVER THE SUPPORT DOCUMENTS FOR THE UNSUPPORTED COSTS QUESTIONED IN THE AUDIT. SUBSTITUTIONS ARE BEING OFFERED BY THE GRANTEE ON THE "SAMPLES" REQUESTED IN THE AUDIT.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: SHOULD BE RESOLVED IN 3RD QUARTER, FY 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

Regional Administrator - Region 5

E3PLD5-05-0134-5400095 CA'S OHIO LUST R5 8/29/95

*Summary: FLASH REPORT ISSUED ON AUDITEE INADEQUATE FINANCIAL MANAGEMENT SYSTEM AND INABILITY TO SUPPORT COSTS.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

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 AND $1,063,235 OF UNNECESSARY AND UNREASONABLE COSTS WERE QUESTIONED.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE AUDIT TRANSMITTAL LETTER WAS SENT BY THE TEXAS WATER DEVELOPMENT BOARD TO CITY OF HOUSTON ON 02/03/95, ALONG WITH ANALYSIS OF AUDIT. A 90-DAY AND 120-DAY EXTENSION WAS REQUESTED AND GRANTED. AUDIT HAS OVER 90 COMPLEX FINDINGS WITH CLAIMED COSTS OF $208,720,680, QUESTIONED COSTS OF $13,417,479. RECEIVED RESPONSE -- 3 BOXES, 7 VOLUMES OF DOCUMENTS. OTHERS COMING.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: ESTIMATE AUDIT RESOLUTION BY JUNE 1, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

E5BGN4-06-0075-5300012 LA. SF CO-OP AGREEMENTS LA 3/30/95

Summary: LDEQ'S PROCUREMENT PRACTICES RESULTED IN QUESTIONED COSTS OF OVER $2 MILLION. WE ALSO FOUND THAT WORK WAS PERFORMED THAT WAS OUTSIDE THE SCOPE OF THE CONTRACTS, EQUIPMENT PURCHASED WITHOUT EPA'S PRIOR APPROVAL AND CLAIMED AMOUNTS THAT WERE NOT SUPPORTED BY ACCOUNTING RECORDS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: LOUISIANA DEPARTMENT OF ENVIRONMENTAL QUALITY (LDEQ) HAS REQUESTED A FINAL DISPUTE DETERMINATION FROM THE REGION. DOCUMENTATION HAS BEEN REVIEWED. SUMMARY REVIEW OF LDEQ'S RESPONSE REVIEWED BY PROGRAM. DEVIATION ON $710,192, AND $272,968 REQUESTED FROM EPA HEADQUARTERS ON 01/19/96.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: ESTIMATE RESOLUTION BY MAY 1, 1996, ONCE DEVIATION IS GRANTED OR DENIED.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

Regional Administrator - Region 7

N3HVJ4-07-0075-5500094 STATE OF IOWA IA 2/23/95

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: ADDITIONAL INFORMATION HAS BEEN REQUESTED FROM THE GRANT RECIPIENT. ANTICIPATE RESPONSE BY MID-MAY 1996.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

N3HVJ5-07-0036-5500225 STATE OF MISSOURI MO 9/19/95

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: ADDITIONAL INFORMATION HAS BEEN REQUESTED FROM THE RECIPIENT. ANTICIPATE A MANAGEMENT DECISION BY THE END OF MAY 1996.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

Regional Administrator - Region 8

P2CWL3-08-0039-5100107 ASHLEY VALLEY UT 12/ 1/94

Summary: THE GRANTEE HAD ABANDONED THE ALTERNATIVE EFFLUENT LAND APPLICATION FACILITIES THAT RESULTED IN ABOUT $1.2 MILLION OF

FEDERAL COSTS SHARE QUESTIONED.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: REGIONAL MUNICIPAL FACILITIES BRANCH IS WORKING WITH THE STATE TO EVALUATE RECOVERY OF COSTS. DECISION WILL BE BASED ON THESE FINDINGS DUE TO ISSUES THAT INVOLVE OTHER STATE AND FEDERAL AGENCIES WHICH COULD RESULT IN LEGAL ACTIONS AGAINST EPA. SEVERAL MEETINGS ARE SCHEDULED FOR RESOLUTION. FIRST MEETING SET FOR APRIL 18, 1996.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

Regional Administrator - Region 9

E1SKF5-09-0031-5100505 OVERSIGHT OF DATA QA-FFAS CA 9/26/95

*Summary: REGION 9 HAD NOT SIGNIFICANTLY STRENGTHENED ITS OVERSIGHT PROGRAM OVER DEPARTMENT OF DEFENSE (DOD) LABORATORIES OR REQUIRED DOD TO IMPROVE ITS QUALITY ASSURANCE PROJECT PLANS. PARTLY AS A RESULT OF THIS, HAZARDOUS WASTE CLEANUPS AT FIVE DOD SUPERFUND SITES IN REGION 9 WERE DELAYED UP TO 2 1/2 YEARS, AND $5.5 MILLION IN DATA WERE REJECTED DUE TO POOR QUALITY OF LABORATORY ANALYSES.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE REGION HAS BEEN ANALYZING HOW TO ADDRESS THE AUDIT RECOMMENDATION'S RESOURCE AND INTERNAL RESPONSIBILITY IMPLICATIONS. DUE TO THE EXTENSIVE RECOMMENDATIONS, THE IMPLICATION OF THE FOLLOWUP ACTIONS, AND CURRENT RESOURCE LIMITATIONS, THE REGION PLANS TO HAVE A MANAGEMENT DECISION MEMO ISSUED BY JUNE 30, 1996.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EXPECT RESOLUTION BY JUNE 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [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. EPA IS CONSIDERING GRANT TERMINATION SINCE GRANTEE RECEIVED A WAIVER FOR THE SECONDARY TREATMENT REQUIREMENT.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: DUE TO CONGRESSIONAL INVOLVEMENT, RESOLUTION IS NOT EXPECTED BEFORE SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [2]

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 OF THE PROJECT'S SCOPE $2,289,573 RELATED TO EXCESS CAPACITY AND $757,976 UNREASONABLE A/E COSTS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE STATE WATER RESOURCES CONTROL BOARD (SWRCB) IS WORKING WITH THE OIG TO RESOLVE AREAS OF DISAGREEMENT. THE SWRCB STAFF MAY REFER ONE ISSUE TO ITS EXECUTIVE BOARD. THE SWRCB MET WITH THE GRANTEE AT THE END OF JANUARY 1996. THE GRANTEE WILL SUBMIT MORE DOCUMENTATION. THE SWRCB IS DRAFTING A DECISION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: A FINAL DETERMINATION LETTER IS TARGETED FOR SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

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 REPRESENTED UNUSED FACILITIES.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: IN DRAFTING THE FINAL DETERMINATION LETTER (FDL), THE SWRCB DISCOVERED NUMEROUS CALCULATION ERRORS IN THE ELIGIBLE COSTS OF CHANGE ORDERS AND CONSTRUCTION. THE ERRORS MUST BE CORRECTED BEFORE THE FDL IS DRAFTED. TARGET FOR DRAFT FDL IS 6/30/96.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

S5BGN3-09-0140-5300027 CA DOH-MCCOLL NPL SITE CA 8/ 1/95

Summary: INELIGIBLE COST OF $895,268 INCLUDES $29,892 COSTS NOT SUPPORTED BY DOCUMENTATION; $687,123 OF UNALLOWABLE COSTS; AND $178,253 OF FUNDS DRAWN IN EXCESS OF THE APPROPRIATE AMOUNTS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: DELAYS IN DEVELOPING THE FINAL DETERMINATION LETTER (FDL) WERE CAUSED BY THE TIMING OF THE AUDIT REPORT AND FURLOUGHS. CURRENTLY, AN FDL IS PLANNED FOR 6/30/96.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION EXPECTED BY JUNE 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

Regional Administrator - Region 10

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

Summary: INELIGIBLE COSTS OF $97,155 INCLUDES $7,889 OF UNALLOWABLE FORCE ACCOUNT AND $89,266 OF CONSTRUCTION COSTS RELATED TO SERVICE LATERALS, COSTS OF $188,202 WERE 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 OPERATIONS OFFICE. REGION WILL SUBMIT REVISED DRAFT FINAL DETERMINATION LETTER TO OIG BY JUNE 30, 1996.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [2]

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

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

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: RECEIVED DEVIATION FROM HEADQUARTERS. PENDING EVALUATION AND REVISION OF DRAFT FINAL DETERMINATION LETTER, EXPECT IT TO BE DELIVERED TO OIG BY 7/1/96.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [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: THE REGION, STATE, AND CITY ARE GATHERING ADDITIONAL INFORMATION AND DOCUMENTATION. A DRAFT FINAL DETERMINATION LETTER WAS PROVIDED TO OIG ON 2/3/95. THE OIG RESPONDED 2/22/95. THE REGION EXPECTS TO RESPOND TO OIG COMMENTS BY 6/01/96.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [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: ADDITIONAL PARTIAL DOCUMENTATION RECEIVED FROM CITY. DOCUMENTS MUST BE ANALYZED AND EVALUATED BEFORE THE REGION REVISES THE DRAFT FINAL DETERMINATION LETTER. EXPECT TO PROVIDE DRAFT FINAL DETERMINATION LETTER TO OIG BY 11/15/96.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

P2CWN4-10-0015-5300006 JUNEAU, CITY & BOROUGH OF AK 1/10/95

Summary: INELIGIBLE COST $164,988 INCLUDES: $2,461 OF LEGAL COSTS ALLOCABLE TO INELIGIBLE CONSTRUCTION; AND $162,527 OF ADMINISTRATIVE COSTS CONSIDERED OUTSIDE THE SCOPE OF THE APPROVED PROJECT.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: EXPECT ADDITIONAL ENGINEERING DETAIL FROM CITY BY EARLY SPRING 1996. REVISED DRAFT FINAL DETERMINATION LETTER PROVIDED TO OIG ON 3/8/96.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [3]

P3LLL3-10-0097-5100120 OREGON DEQ-LUST OR 12/22/94

*Summary: INELIGIBLE COSTS QUESTIONED OF $12,747 INCLUDE $11,994 OF UNALLOCABLE MOTORPOOL COSTS AND $753 OF UNALLOCABLE TRAVEL COSTS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE OIG CONCURS WITH ALL ISSUES IN PROPOSED DRAFT FINAL DETERMINATION LETTER EXCEPT ONE. THE ISSUE IN QUESTION WILL REQUIRE AN ON-SITE VISIT TO RESOLVE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EXPECT RESOLUTION BY MAY 31, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [2]

Contracts Management Division - RTP

D8CML5-02-0018-5100237 MATHTECH INC. NJ 3/30/95

*Summary: ALL COSTS CLAIMED ARE ALLOWABLE; HOWEVER, THERE IS AN ADJUSTMENT TO THE FEE BECAUSE THE LEVEL OF EFFORT WAS NOT OBTAINED.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE CONTRACT SPECIALIST MUST NEGOTIATE QUESTIONED COST WITH THE CONTRACTOR.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EXPECT CLOSEOUT OF THE CONTRACT BY SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

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

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: EPA WAS PRECLUDED FROM COLLECTING MONIES DUE AS A RESULT OF CHAPTER 11 BANKRUPTCY FILED BY THE CONTRACTOR. ANY RECOVERY MUST BE ESTABLISHED THROUGH THE COURT. WE HAVE REQUESTED THE EPA OFFICE OF GENERAL COUNSEL TO ASSIST US IN THIS ACTION.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D8BML5-04-0143-5100467 RESEARCH & EVALUATION ASSOC.NC 8/22/95

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE PROGRAM OFFICE AND THE OIG HAVE REACHED RESOLUTION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THIS AUDIT IS CLOSED AS OF APRIL 3, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1] (Report closed 4/3/96.)

D8BML5-04-0144-5100468 RESEARCH & EVALUATION ASSOC.NC 8/22/95

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE PROGRAM OFFICE AND THE OIG HAVE REACHED RESOLUTION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THIS AUDIT IS CLOSED AS OF APRIL 3, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1] (Report closed 4/3/96.)

D8BML5-07-0030-5100381 MIDWEST RESEARCH INSTITUTE MO 6/26/95

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: EPA IS CURRENTLY AWAITING SUPPLEMENTAL AUDIT INFORMATION FROM THE KANSAS CITY DEFENSE CONTRACT AUDIT AGENCY.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: THE PROGRAM OFFICE ANTICIPATES CLOSEOUT OF THE CONTRACT BY SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

E8CMP2-23-0178-5400001 PEI ASSOC OH 10/ 3/94

Summary: WE QUESTIONED $175,940 OF UNSUPPORTED LABOR AND ASSOCIATED OVERHEAD COSTS. WE ALSO QUESTIONED $52,181 OF INELIGIBLE OVERHEAD COSTS BILLED IN EXCESS OF NEGOTIATED INDIRECT RATES.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: RESOLUTION OF MULTIPLE QUESTIONED COSTS MUST BE NEGOTIATED.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: CLOSEOUT OF AUDIT IS EXPECTED BY DECEMBER 31, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

OAM Cost Advisory and Financial Analysis Division

Cost Review and Rate Negotiation Branch

P9BGL1-02-0155-5100122 ECOLOGY & ENVIR NY 12/23/94

*Summary: WITH THE EXCEPTION OF SELLING, GENERAL AND ADMINISTRATIVE RATES, NO EXCEPTION TO THE CONTRACTOR'S PROPOSED INDIRECT COST RATES WERE NOTED.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: AUDIT INVOLVES A NUMBER OF COMPLEX ISSUES WHICH WILL REQUIRE ADDITIONAL TIME TO RESOLVE. ANTICIPATE NEGOTIATIONS TO BE CONCLUDED SHORTLY AFTER APRIL 30, 1996.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: SHORTLY AFTER APRIL 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

P9DGL1-02-0154-5100125 ECOLOGY & ENVIR NY 12/28/94

*Summary: WITH THE EXCEPTION OF SELLING, GENERAL AND ADMINISTRATIVE RATES, NO EXCEPTION TO THE CONTRACTOR'S PROPOSED INDIRECT COST RATES WERE NOTED.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: AUDIT INVOLVES A NUMBER OF COMPLEX ISSUES WHICH WILL REQUIRE

ADDITIONAL TIME TO RESOLVE. NEGOTIATIONS ANTICIPATED TO BE COMPLETED SHORTLY AFTER APRIL 30, 1996.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: SHORTLY AFTER APRIL 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

E9EFP4-02-0158-5400064 ECOLOGY & ENVIR NY 4/10/95

*Summary: THE KTR HAS SUBMITTED ADEQUATE DATA TO NEGOTIATE THE COST IMPACT DUE TO TWO VOLUNTARY ACCOUNTING CHARGES.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NEGOTIATIONS ANTICIPATED TO BE COMPLETED SHORTLY AFTER APRIL 30, 1996.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: SHORTLY AFTER APRIL 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

E9EGP5-02-0505-5400075 ECOLOGY & ENVIR NY 6/19/95

*Summary: OUR REVIEW DISCLOSED NO INSTANCES OF NONCOMPLIANCE WITH CAS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NEGOTIATIONS ANTICIPATED TO BE COMPLETED SHORTLY AFTER APRIL 30, 1996.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: SHORTLY AFTER APRIL 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9BFL4-03-0172-5100380 TECHLAW, INC. VA 6/26/95

Summary: THE QUESTIONED DIRECT COSTS OF $110,558 PRIMARILY REPRESENTED LEASE COSTS IN EXCESS OF OWNERSHIP FOR COMPUTERS. INDIRECT

COSTS OF $163,445 WERE QUESTIONED DUE TO AUDIT DETERMINED RATES AND UNALLOWABLE COSTS ACCORDING TO FAR.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NEGOTIATIONS ANTICIPATED TO BE COMPLETED BY MAY 31, 1996.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: MAY 31, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

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

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THERE ARE MANY COMPLEX ISSUES TO BE RESOLVED AND THE CONTRACTOR HAS FILED BANKRUPTCY AND IS OUT-OF-BUSINESS. THOUGH ALL CONTACT AND CORRESPONDENCE IS GOING THROUGH THE CONTRACTOR'S ATTORNEY, A NEGOTIATED SETTLEMENT CAN BE REACHED BETWEEN THE CONTRACTOR AND EPA.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION ANTICIPATED BY SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

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

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THERE ARE MANY COMPLEX ISSUES TO BE RESOLVED AND THE CONTRACTOR HAS FILED BANKRUPTCY AND IS NOW OUT-OF-BUSINESS. THOUGH ALL CONTACT AND CORRESPONDENCE IS THROUGH THE CONTRACTOR'S ATTORNEY, A NEGOTIATED SETTLEMENT CAN BE REACHED BETWEEN THE CONTRACTOR AND EPA.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION ANTICIPATED BY SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9BKL5-04-0077-5100193 MANTECH TECHNOLOGY NC 2/24/95

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: AUDIT RESULTS CONTAIN COMPLEX ISSUES WHICH REQUIRE EXTENSIVE DISCUSSIONS. HOWEVER, A NEGOTIATED SETTLEMENT IS POSSIBLE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EXPECT RESOLUTION SHORTLY AFTER APRIL 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9BKL5-04-0078-5100194 MANTECH TECHNOLOGY NC 2/24/95

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: AUDIT RESULTS CONTAIN COMPLEX ISSUES WHICH REQUIRES EXTENSIVE DISCUSSION. HOWEVER, A NEGOTIATED SETTLEMENT IS POSSIBLE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EXPECT RESOLUTION SHORTLY AFTER APRIL 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9BJL3-07-0100-5100531 DPRA, INC KS 9/29/95

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NEGOTIATIONS ANTICIPATED TO BE COMPLETED BY MAY 31, 1996.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: MAY 31, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9CJL3-07-0162-5100532 DPRA, INC KS 9/29/95

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NEGOTIATIONS ANTICIPATED TO BE COMPLETED BY MAY 31, 1996.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: MAY 31, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [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 SHORTLY AFTER APRIL 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D8FMN5-09-0028-5300007 EERC FL CA 1/18/95

*Summary: DCAA FOUND EERC'S TIMEKEEPING PRACTICES, INTERNAL CONTROLS AND WRITTEN POLICIES AND PROCEDURES INADEQUATE IN SOME RESPECTS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THE DEFENSE CONTRACT AUDIT AGENCY WILL ISSUE A FOLLOW-UP REPORT TO SEE IF CONTRACTOR CORRECTED THE PROBLEMS THAT IT ACKNOWLEDGED AND AGREED TO CORRECT. THE OIG WILL CLOSE THIS REPORT UPON ISSUANCE OF THE DEFENSE CONTRACT AUDIT AGENCY'S FY 1996 FOLLOW-UP FLOORCHECK AUDIT REPORT.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9FGP5-09-0019-5400003 CET MS CA 10/ 4/94

*Summary: CET'S POLICIES, PROCEDURES, AND PRACTICES WERE NOT IN COMPLIANCE WITH GAAP: NO INVENTORY CONTROL SYSTEM OVER PURCHASES, NO SEPARATION OF DUTIES FOR PURCHASING AND RECEIVING FUNCTIONS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NEGOTIATIONS ANTICIPATED TO BE COMPLETED BY MAY 31, 1996.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: MAY 31, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9FGP5-09-0020-5400004 CET FL CA 10/ 4/94

*Summary: CET'S LABOR CHARGING AND TIMEKEEPING PRACTICES ARE DEFICIENT. SOME EMPLOYEES WERE NOT IN COMPLIANCE WITH GAAP AND CET ESTABLISHED POLICIES AND PROCEDURES.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NEGOTIATIONS ANTICIPATED TO BE COMPLETED BY MAY 31, 1996.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: MAY 31, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [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 OFFICERS. THE QUESTIONED DIRECT COSTS WILL BE RESOLVED ON A CASE-BY-CASE BASIS AS THE INDIVIDUAL CONTRACTS ARE CLOSED OUT. THE OIG WILL PERFORM CLOSE-OUT AUDITS. THE CONTRACT CLOSE-OUTS ARE IN PROGRESS. FY 1990 INDIRECT RATES HAVE BEEN NEGOTIATED.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [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 3/31/96 [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 3/31/96 [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 3/31/96 [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 3/31/96 [2]

OAM Cost Advisory Financial Analysis Division

Financial Analysis Branch

P9DGL2-01-0237-5100135 TRC ENVIRONMENTAL CONSULT. CT 1/ 9/95

*Summary: WE QUESTIONED COSTS OF $635,019 (FEDERAL SHARE = $72,048).

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: RATE AGREEMENT HAS BEEN ISSUED FOR INDIRECT COSTS. DIRECT COST ISSUES ARE BEING PROCESSED.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION EXPECTED SHORTLY AFTER APRIL 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [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: THE CONTRACTING OFFICER IS WRITING A NEW FINAL DECISION WHICH SHOULD BE COMPLETE BY MAY 1996 BASED ON AN AUGUST 1995 OIG REPORT. THE COMPANY IS OUT OF BUSINESS. RECOVERY OF ANY COSTS IS DOUBTFUL.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [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: THE CONTRACTING OFFICER AND EPA ATTORNEY ARE IN DISCUSSIONS WITH THE CONTRACTOR REGARDING RESOLUTION OF THE ISSUES. EXPECTED COMPLETION DATE IS SHORTLY AFTER APRIL 30, 1996.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: SHORTLY AFTER APRIL 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9EFL5-03-0108-5100162 NUS MD 2/ 9/95

*Summary: IN DCAA'S OPINION, THE CONTRACTOR IS NOT ALTOGETHER COMPLIANT WITH THE SPECIAL PROVISIONS OF THE CONTRACT.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: DUE TO THE COMPLEX CONTRACT COMPLIANCE ISSUES, THE CONTRACTING OFFICER IS CONSULTING WITH REGIONAL LEGAL COUNSEL AND THE AUDITOR IN ORDER TO DEVELOP A POSITION PAPER FOR NEGOTIATIONS. EXTENDED

DISCUSSIONS ONGOING WITH THE CONTRACTOR INCLUDING 4 LETTERS IN THE PAST 3 MONTHS.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EXPECTED RESOLUTION DATE IS JUNE 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

E9CHN4-04-0227-5300020 EHRT KY 7/ 5/95

Summary: THE CONTRACTOR CLAIMED INELIGIBLE COSTS TOTALING $175,000 RELATED TO A 24 HOUR CALL CENTER AND QUALITY ASSURANCE AND QUALITY CONTROL PROGRAM. THE CONTRACTOR ALSO CLAIMED UNSUPPORTED COSTS TOTALING $75,000.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: DISCUSSIONS ARE UNDERWAY WITH CONTRACTOR'S ATTORNEY. CONTRACTING OFFICER PREPARED TO ISSUE FINAL DECISION. OIG ASSISTING CONTRACTING OFFICER TO RESPOND TO ATTORNEY'S QUESTIONS. EXPECT MANAGEMENT DECISION BY APRIL 30, 1996.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: RESOLUTION EXPECTED SOON AFTER APRIL 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

P9BGL4-10-0107-4100398 CH2M REM/FIT 87-89 C.I. OR 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 COST OF $128, AND INELIGIBLE OVERHEAD CREDIT OF $3,045. UNSUPPORTED COSTS INCLUDED TRAVEL COSTS OF $16,027 AND COMPUTER COSTS OF $131,724.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: CONTRACTING OFFICER IN PROCESS OF DEVELOPING A PRE-NEGOTIATION POSITION WHICH IS TO BE COMPLETED BY MAY 31, 1996. NEGOTIATIONS EXPECTED TO BE COMPLETE BY SEPTEMBER 30, 1996.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [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 AND INELIGIBLE OVERHEAD CREDIT OF $19,177. UNSUPPORTED COST CONSIST OF TRAVEL COSTS OF $108,035 AND COMPUTER COST OF $115,975.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

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

*Summary: DCAA QUESTIONED $15,725 OF DIRECT COSTS ON TWO EPA CONTRACTS. 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 OFFICERS 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 3/31/96 [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 AND INELIGIBLE OVERHEAD CREDIT OF $20,817. UNSUPPORTED COSTS INCLUDE TRAVEL COSTS OF $40,650 AND COMPUTER COSTS OF $69,820.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: CONTRACTING OFFICER IN PROCESS OF DEVELOPING A PRE-NEGOTIATION POSITION WHICH IS TO BE COMPLETED BY MAY 31, 1996.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS ANTICIPATED TO BE COMPLETE BY SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

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

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: CONTRACTING OFFICER IN PROCESS OF DEVELOPING A PRE-NEGOTIATION POSITION WHICH IS TO BE COMPLETED BY MAY 31, 1996.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS ANTICIPATED TO BE COMPLETE BY SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [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.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: CONTRACTING OFFICER IN THE PROCESS OF DEVELOPING A PRE-NEGOTIATION POSITION WHICH IS TO BE COMPLETED BY MAY 31, 1996.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS ANTICIPATED TO BE COMPLETE BY SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

E9BHP4-23-0002-5400015 OHM REM FY 87 OH 11/18/94

*Summary: WE QUESTIONED $61,773 RELATED TO: (1) EXCESSIVE PROFIT OF AFFILIATES' COSTS; (2) INELIGIBLE AND UNSUPPORTED TRAVEL; AND (3) UNSUPPORTED SUBCONTRACTOR CHARGES. CONTRACTOR ALSO HAD MAJOR CONTRACT NONCOMPLIANCE PROBLEMS, AND WAS CITED FOR A CAS 401 VIOLATION.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: BOTH CONTRACTING OFFICERS HAVE PREPARED THEIR POSITIONS AND ARE IN PROCESS OF NEGOTIATIONS WITH THE CONTRACTOR WHICH ARE EXPECTED TO BE CONCLUDED BY JUNE 30, 1996. FINANCIAL ADMINISTRATIVE CONTRACTING OFFICER HAS FORWARDED HIS REPORT OF ACTION DATED AUGUST 24, 1995 TO THE OIG ON COST ACCOUNTING STANDARDS NONCOMPLIANCE.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

E9BHP4-23-0003-5400020 OHM REM FY 88 OH 12/ 6/94

Summary: WE QUESTIONED $2,209,975 RELATED TO: (1) EXCESSIVE PROFIT OF AFFILIATES COSTS, (2) UNSUPPORTED SUBCONTRACTOR CHARGES, AND (3) INELIGIBLE OVERHEAD RATES. CONTRACTOR ALSO HAD MAJOR CONTRACT NONCOMPLIANCE PROBLEMS AND CAS 401 VIOLATION.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: BOTH CONTRACTING OFFICERS HAVE PREPARED THEIR POSITIONS AND ARE IN PROCESS OF NEGOTIATIONS WITH THE CONTRACTOR AND ARE EXPECTED TO BE CONCLUDED BY JUNE 30, 1996. FINANCIAL ADMINISTRATIVE CONTRACTING OFFICER HAS FORWARDED HIS REPORT OF ACTION DATED AUGUST 24, 1995 TO THE OIG ON THE COST ACCOUNTING STANDARDS NONCOMPLIANCE.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

E9BHP4-23-0004-5400025 OHM REM FY 89 OH 12/14/94

Summary: WE QUESTIONED $646,574 RELATED TO: (1) EXCESSIVE PROFIT OF AFFILIATES COSTS, (2) UNSUPPORTED SUBCONTRACTOR CHANGES, AND (3) INELIGIBLE OVERHEAD RATES. CONTRACTOR ALSO HAD MAJOR CONTRACT NONCOMPLIANCE PROBLEMS AND CAS 401 VIOLATION.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: BOTH CONTRACTING OFFICERS HAVE PREPARED THEIR POSITIONS AND ARE IN THE PROCESS OF NEGOTIATIONS WITH THE CONTRACTOR AND ARE EXPECTED TO BE CONCLUDED BY JUNE 30, 1996. THE FINANCIAL ADMINISTRATIVE CONTRACTING OFFICER FORWARDED HIS REPORT OF ACTION DATED AUGUST 24, 1995 TO THE OIG ON THE COST ACCOUNTING STANDARDS NONCOMPLIANCE.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

E9BHP4-23-0005-5400027 OHM REM FY 90 OH 12/22/94

Summary: WE QUESTIONED $259,289 RELATED TO (1) EXCESSIVE PROFIT OF AFFILIATES' COSTS; (2) UNALLOWABLE GENERAL AND ADMINISTRATIVE COSTS, AND (3) UNSUPPORTED SUBCONTRACTOR CHARGES. CONTRACTOR ALSO HAD MAJOR CONTRACT NONCOMPLIANCE AND CAS 401 VIOLATION.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: BOTH CONTRACTING OFFICERS HAVE PREPARED THEIR POSITIONS AND ARE IN THE PROCESS OF NEGOTIATIONS WITH THE CONTRACTOR AND EXPECT TO BE CONCLUDED BY JUNE 30, 1996. THE FINANCIAL ADMINISTRATIVE CONTRACTING OFFICER FORWARDED HIS REPORT OF ACTION DATED AUGUST 24, 1996 TO THE OIG ON THE COST ACCOUNTING STANDARDS NONCOMPLIANCE.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

E9BHP4-23-0006-5400031 OHM REM FY 91 OH 1/13/95

Summary: WE QUESTIONED $482,217 RELATED TO: (1) EXCESSIVE PROFIT OF AFFILIATES' COSTS; (2) UNALLOWABLE GENERAL AND ADMINISTRATIVE COSTS, AND (3) UNSUPPORTED SUBCONTRACTOR CHARGES. CONTRACTOR ALSO HAD MAJOR CONTRACT NONCOMPLIANCE AND CAS 401 VIOLATIONS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: BOTH CONTRACTING OFFICERS HAVE PREPARED THEIR POSITIONS AND ARE IN THE PROCESS OF NEGOTIATIONS WITH THE CONTRACTOR AND EXPECT TO BE CONCLUDED BY JUNE 30, 1996. THE FINANCIAL ADMINISTRATIVE CONTRACTING OFFICER HAS FORWARDED HIS REPORT OF ACTION DATED AUGUST 24, 1995 TO THE OIG ON THE COST ACCOUNTING STANDARDS NONCOMPLIANCE.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

OAM Cost Advisory and Financial Analysis Division

Washington Cost Advisory Board

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

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: AGREEMENT COULD NOT BE REACHED BETWEEN THE CONTRACTING OFFICER AND PRC. THE CONTRACTING OFFICER HAS REQUESTED A REVISED SUBMISSION.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9EGL5-04-0094-5100218 COMMUNITY RELATIONS PLUS GA 3/21/95

*Summary:

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THIS REPORT WILL BE RESOLVED WHEN THE PREWARD REPORT IS RESOLVED. THIS REPORT WAS THE RESULT OF A FINDING IN THE PREAWARD REPORT.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY JUNE 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9BGL5-06-0020-5100287 VERTAC-VSC TX 4/17/95

Summary: THE REPORT QUESTIONED $9,453,222 OF DEPRECIATION AND LOSS ASSOCIATED WITH THE ON-SITE INCINERATOR. THE CONTRACTOR BASED

LOSS COMPUTATIONS ON NOT RECEIVING 18,000 TONS OF MATERIAL TO BURN. CONTRACTUAL REQUIREMENTS WITH EPA ONLY INCLUDED 5,023 TONS OF MATERIAL.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THERE HAS BEEN A REVISION TO THE ORIGINAL CLAIM AND ADDITIONAL RESEARCH AND REVIEW WILL HAVE TO BE PERFORMED. NEGOTIATIONS SHOULD BE CONCLUDED BY THE TURN OF THE CENTURY.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9EKN5-10-0033-5300016 MK FIN CAP ID 5/24/95

*Summary: THE CONTRACTOR'S FINANCIAL CONDITION IS HIGHLY UNFAVORABLE. THE CONTRACTOR IS HAVING DIFFICULTY MEETING ITS FINANCIAL OBLIGATIONS AND MAY NOT HAVE THE FINANCIAL RESOURCES TO CONTINUE PERFORMING ON GOVERNMENT CONTRACTS UNLESS IT TAKES DRASTIC MANAGEMENT ACTIONS.

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: THIS REPORT WILL BE RESOLVED WHEN THE PREWARD REPORT IS RESOLVED. THIS REPORT WAS THE RESULT OF A FINDING IN THE PREAWARD REPORT.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

TOTAL AUDITS EXCLUDING PREAWARDS ISSUED BEFORE REPORTING PERIOD FOR WHICH NO MANAGEMENT DECISION WAS MADE DURING THE REPORTING PERIOD: 97

Contracts Management Division - RTP

D8AML5-03-0345-5100525 UNIVERSAL SYSTEMS & TECH. VA 9/29/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY MAY 31, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

OAM Cost Advisory and Financial Analysis Division

Financial Analysis Branch

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

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NEGOTIATIONS AND DEFINITIZATION OF THE CONTRACT PROVISIONAL EQUIPMENT RATES TO FIXED RATES HAVE BEEN CONCLUDED. A CONTRACT MODIFICATION IS OUT FOR SIGNATURE.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EXPECTED RESOLUTION DATE FOR BILLING REPAYMENTS IS ANTICIPATED SHORTLY AFTER APRIL 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

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

*Summary: IN CONTRACT NEGOTIATION PROCESS

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: EXPECTED RESOLUTION DATE FOR BILLING REPAYMENTS IS ANTICIPATED SHORTLY AFTER APRIL 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

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

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NEGOTIATIONS HAVE CONCLUDED. CONTRACT MODIFICATION IS OUT FOR SIGNATURE. EXPECTED DATE FOR BILLING REPAYMENTS IS ANTICIPATED BY APRIL 30, 1996.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: ANTICIPATED BY APRIL 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

OAM Cost Advisory and Financial Analysis Division

Washington Cost Advisory Board

D8AAL5-01-0080-5100406 NATIONAL ECONOMIC RESEARCH MA 7/10/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY JUNE 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D8AML5-01-0170-5100507 DALE W JORGENSON ASSOCIATES MA 9/27/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D8AML5-01-0167-5100508 INDUSTRIAL ECONOMICS INC. MA 9/27/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9AGL5-01-0058-5100245 ARTHUR D. LITTLE MA 3/30/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY JUNE 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9AGL5-02-0092-5100236 LOUIS BERGER & ASSOCIATES NJ 3/30/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY JUNE 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9AGL5-02-0091-5100242 URS CONSULTANT CORP. NJ 3/30/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY JUNE 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D8AML5-03-0308-5100495 EASTERN LABORATORY SERVICE PA 9/22/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: CONTRACT AWARD PUT ON HOLD DUE TO BUDGET CONSTRAINTS.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D8AML5-03-0351-5100523 BOOZ ALLEN 9/29/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY MAY 31, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D8AML5-03-0338-5100524 INTERNATIONAL RESOURCES GRP.DC 9/29/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY JUNE 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9AFL5-03-0093-5100205 S. COHEN & ASSOCIATES VA 3/10/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY JUNE 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9AFL5-03-0089-5100290 DELON HAMPTON & ASSOCIATES DC 4/19/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY JUNE 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9AGL5-04-0065-5100259 VIROGROUP INC. FL 4/ 5/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY JUNE 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9AGL5-04-0068-5100286 HAZCLEAN CORPORATION MS 4/17/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY JUNE 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D8AWP5-05-0081-5400058 GRACE ANALYTICAL LAB IL 3/29/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NEGOTIATIONS HAVE BEEN PUT ON HOLD DUE TO BUDGET CONSTRAINTS.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D8AWP5-05-0126-5400071 GRACE ANALYTICAL LAB IL 5/22/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: NEGOTIATIONS HAVE BEEN PUT ON HOLD DUE TO BUDGET CONSTRAINTS.

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

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9AGL4-05-0295-5100049 OHM REM OH 11/ 2/94

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY MAY 31, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1] (Report closed 4/3/96.)

D9AGL5-08-0030-5100282 WESTERN TECHNOLOGY & ENGINEEMT 4/17/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9AGL5-08-0029-5100283 MSE, INC MT 4/17/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9AGL5-08-0028-5100355 MORRISON KNUDSEN CORP. ENVIRCO 6/ 9/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9AGL5-08-0028-5100387 MORRISON KNUDSEN CORP. ENVIRCO 6/27/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9AGL5-08-0028-5100427 MORRISON KNUDSEN CORP. ENVIRCO 7/21/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D8AAL5-09-0055-5100285 RESOURCE DECISION PA CA 4/17/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY SEPTEMBER 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D9AKL5-09-0070-5100374 SAIC PA CA 6/20/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY MAY 31, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

D8AAN5-10-0040-5300014 PTI ENVT'L PA WA 4/17/95

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY JUNE 30, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

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

*Summary: IN CONTRACT NEGOTIATION PROCESS

- EXPLANATION OF THE REASONS MANAGEMENT DECISION HAS NOT BEEN MADE: PREAWARD UNDER NEGOTIATION.

= DESIRED TIMETABLE FOR ACHIEVING A MANAGEMENT DECISION: NEGOTIATIONS TO BE CONCLUDED BY MAY 31, 1996.

IG FOLLOWUP STATUS AS OF 3/31/96 [1]

Total preaward audits issued before reporting period for which no management decision was made during the reporting period: 29

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Semiannual Report to Congress October 1, 1995 - March 31, 1996

EPA Office of Inspector General