Submitting OIG:
Report Description:
The National Institute of Environmental Health Sciences (the Institute) generally administered its Superfund appropriations during fiscal year (FY) 2014 in accordance with applicable Federal requirements. However, it did not always obligate Superfund appropriations in accordance with applicable Federal laws. Specifically, the Institute improperly used $7,500 from expired Superfund appropriations. The Institute improperly used expired Superfund appropriations because it did not follow its standard operating procedure on the use of prior-year funds. By not ensuring that obligations were made within the 1-year period of availability, the Institute violated Federal appropriations law. If appropriate FY funding is not available to correct the improper obligations, an Antideficiency Act violation will have occurred.
Date Issued:
Monday, April 11, 2016
Agency Reviewed / Investigated:
Submitting OIG-Specific Report Number:
A-04-15-04035
External entity, if applicable:
National Institute of Environmental Health Sciences
Location(s):
Agency-Wide
Type of Report:
Audit
Questioned Costs:
$7,535
Funds for Better Use:
$0
Number of Recommendations:
2
View Document:
Attachment | Size |
---|---|
41504035.pdf | 1.26 MB |
Additional Details Link: