Independent Audit of the EPA’s Fiscal Years 2024 and 2023 Hazardous Waste Electronic Manifest System Fund Financial Statements

Why We Did This Report

The Hazardous Waste Electronic Manifest Establishment Act requires the EPA to prepare and the OIG to audit the accompanying financial statements of the EPA’s Hazardous Waste Electronic Manifest System Fund. Our primary objectives were to determine whether the:

• Fund’s financial statements were fairly stated in all material respects.
• EPA’s internal control over financial reporting was in place.
• EPA’s management complied with applicable laws, regulations, contracts, and grant agreements.

Summary of Findings

We found the fund’s financial statements to be fairly presented and free of material misstatement. We did not identify any matters that we consider to be material weaknesses or significant deficiencies in the fund.