Canaan Valley Institute, Inc., Incurred Cost Audit of Five EPA Cooperative Agreements, 08-4-0156, May

U.S. ENVIRONMENTAL PROTECTION AGENCY OFFICE OF INSPECTOR GENERAL Catalyst for Improving the Environment Attestation Report Canaan Valley Institute, Inc., Incurred Cost Audit of Five EPA Cooperative Agreements Report No. 08-4-0156 May 19, 2008 Report Contributors: Lawrence Gunn Leah Nikaidoh Bill Spinazzola Richard Valiere Abbreviations Agreements X799368208, X83274301, X83251701, X799368209 and X797339001 CFR Code of Federal Regulations EPA U.S. Environmental Protection Agency FCTR Federal Cash Transactions Report/SF 272 FFS Fee-for-Service FSR Financial Status Report FY Fiscal Year IPA Intergovernmental Personnel Act NRCS Natural Resources Conservation Service OEI Office of Environmental Information OIG Office of Inspector General OMB Office of Management and Budget Recipient Canaan Valley Institute, Inc. USDA U.S. Department of Agriculture UNITED STATES ENVIRONMENTAL PROTECTION AGENCY WASHINGTON, D.C. 20460 OFFICE OF INSPECTOR GENERAL May 19, 2008 MEMORANDUM SUBJECT: Canaan Valley Institute, Inc., Incurred Cost Audit of Five EPA Cooperative Agreements Report No. 08-4-0156 FROM: Melissa M. Heist Assistant Inspector General for Audit TO: Richard Kuhlman Director, Grants and Interagency Agreements Management Division Donald S. Welsh Regional ...