Audit of the EPA’s Management of Superfund Special Accounts

Why We Did This Report

We conducted this audit to determine whether the EPA is managing its Superfund special accounts properly and timely in accordance with applicable laws, policies, and guidance.
 

Summary of Findings

Based on our in-depth review of nine Superfund special accounts, we found that the EPA generally managed special accounts in accordance with applicable laws, policies, and guidance, with the exceptions that the EPA needs to take steps to expeditiously use the funds in the Anniston Lead Superfund Site special account and needs to correct special accounts with negative balances in a timely manner.