Audit of EPA's Fiscal 2010 and 2009 Consolidated Financial Statements

U.S. ENVIRONMENTAL PROTECTION AGENCY OFFICE OF INSPECTOR GENERAL Catalyst for Improving the Environment Audit Report Audit of EPA’s Fiscal 2010 and 2009 Consolidated Financial Statements Report No. 11-1-0015 November 15, 2010 Abbreviations CFC Cincinnati Finance Center EPA U.S. Environmental Protection Agency FFMIA Federal Financial Management Improvement Act of 1996 FMFIA Federal Managers’ Financial Integrity Act of 1982 GAO U.S. Government Accountability Office IFMS Integrated Financial Management System OIG Office of Inspector General OMB Office of Management and Budget RSSI Required Supplementary Stewardship Information SSC Superfund State Contract USAID U.S. Agency for International Development WCF Working Capital Fund UNITED STATES ENVIRONMENTAL PROTECTION AGENCY WASHINGTON, D.C. 20460 THE INSPECTOR GENERAL November 15, 2010 MEMORANDUM SUBJECT: Audit of EPA’s Fiscal 2010 and 2009 Consolidated Financial Statements Report No. 11-1-0015 FROM: Arthur A. Elkins, Jr. Inspector General TO: Barbara J. Bennett Chief Financial Officer Craig Hooks Assistant Administrator for Administration and Resources Management Attached is our report on the U.S. Environmental Protection Agency’s (EPA’s) fiscal 2010 and 2009 consolidated financial statements. We are reporting four significant ...