Incurred Cost Audit of Three EPA Cooperative Agreements Awarded to National Tribal Environmental Council

U.S. ENVIRONMENTAL PROTECTION AGENCY OFFICE OF INSPECTOR GENERAL Catalyst for Improving the Environment Attestation Report Incurred Cost Audit of Three EPA Cooperative Agreements Awarded to National Tribal Environmental Council, Inc. Report No. 10-4-0067 February 17, 2010 Report Contributors: Leah Nikaidoh Bill Spinazzola Richard Valiere Abbreviations CFR Code of Federal Regulations EPA U.S. Environmental Protection Agency FCTR Federal Cash Transaction Report FSR Financial Status Report FY Fiscal Year NTAA National Tribal Air Association OIG Office of Inspector General OMB Office of Management and Budget WRAP Western Regional Air Partnership 10-4-0067 U.S. Environmental Protection Agency February 17, 2010 Office of Inspector General At a Glance Catalyst for Improving the Environment Why We Did This Review Incurred Cost Audit of Three EPA Cooperative Agreements Awarded to We conducted this examination to determine National Tribal Environmental Council, Inc. whether reported incurred costs for three U.S. What We Found Environmental Protection Agency (EPA) cooperative We questioned $2,802,222 of the $3,586,445 reported because the recipient agreements awarded to the claimed unsupported costs of $2,768,490 and ineligible costs of $33,732 National Tribal Environmental that did not comply ...