This report provides the results of an audit of the National Institute for Environmental Health Sciences (NIEHS) Superfund financial activities for Fiscal Year (FY) 1995, as required by the provisions of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980. The NIEHS receives funds through an interagency agreement (IAG) with the Environmental Protection Agency (EPA) to carry out health-related and other functions mandated by the Superfund legislation. Between October 1, 1994 and September 30, 1995 (FY 1995), NIEHS's obligations of Superfund resources totaled about $58.7 million; it disbursed about $56.2 million obligated during and prior to that year. The report finds that: (1) NIEHS generally administered the fund according to the Superfund legislation; and (2) the National Institutes of Health (NIH), which performs some administrative functions for NIEHS, had overbilled EPA by $21,220 during the audit period, due to a clerical error. The report recommends that NIH: (1) refund the overbilled amount to EPA; and (2) increase supervision of the billing function to ensure that future billings are accurate and billing errors detected. Corrective action has been taken by NIH. See also PIC ID No. 5400. (Final report 6 pages plus appendix.) |