Why We Did This Report
We performed this audit in accordance with the Chief Financial Officers Act of 1990, as codified at 31 U.S.C. § 3521(e), which requires the U.S. Environmental Protection Agency Office of Inspector General to audit the financial statements prepared by the Agency each year.
Summary of Findings
We rendered a disclaimer of opinion on the EPA’s consolidated financial statements for fiscal year 2025, meaning that we were unable to obtain sufficient evidence to determine whether they were fairly presented and free of material misstatement because of the interaction and possible cumulative effect of multiple uncertainties, including those related to ongoing litigation and U.S. Government Accountability Office inquiries.