Audit Report - Audit of EPA’s Fiscal 2003 and 2002 Financial Statements - Report No. 2004-1-00021 -

OFFICE OF INSPECTOR GENERAL Catalyst for Improving the Environment Audit Report Audit of EPA’s Fiscal 2003 and 2002 Financial Statements Report No. 2004-1-00021 November 21, 2003 Abbreviations EPA Environmental Protection Agency FFMIA Federal Financial Management Improvement Act FMD Financial Management Division FMFIA Federal Managers’ Financial Integrity Act IAG Interagency Agreement IFMS Integrated Financial Management System JFMIP Joint Financial Management Improvement Program OCFO Office of the Chief Financial Officer OIG Office of Inspector General OMB Office of Management and Budget RSSI Required Supplemental Stewardship Information SSC State Superfund Contracts Cover photo: Provided by Christine Baughman, OIG (Jefferson Memorial and Tidal Basin, Washington, D.C.) UNITED STATES ENVIRONMENTAL PROTECTION AGENCY WASHINGTON, D.C. 20460 OFFICE OF INSPECTOR GENERAL November 21, 2003 MEMORANDUM SUBJECT: Audit of EPA’s Fiscal 2003 and 2002 Financial Statements Report No. 2004-1-00021 FROM: Paul C. Curtis, Director Financial Audits (2422T) TO: Linda M. Combs Chief Financial Officer (2710A) Moris X. Win Assistant Administrator for Administration and Resources Management (3101A) ...