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Department of Health and Human Services

Office of Inspector General -- AUDIT

"Financial Review of the Agency for Toxic Substances and Disease Registry's Use of Superfund Monies," (A-15-92-00010)

August 20, 1993


Complete Text of Report is available in PDF format (1.28 mb). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.

EXECUTIVE SUMMARY:

This final report was prepared by KPMG Peat Marwick (KPMG), certified public accountants, under contract with the Office of Inspector General (OIG). The audit of the Agency for Toxic Substances and Disease Registry's (ATSDR) Superfund transactions was performed to comply with provisions of the Comprehensive Environmental Response, Compensation and Liability Act of 1980, as amended, which requires the Inspector General of each Federal organization with Superfund responsibilities to conduct an annual audit of the uses of Superfund monies to assure the fund is being properly administered. The auditors identified deficiencies in ATSDR's payroll and timekeeping functions. Also, the audit disclosed a discrepancy in the Department of Health and Human Services Accounting Manual concerning operating divisions' responsibility for developing and implementing a system of internal controls to assure that grant recipients only withdraw cash as it is needed to meet expenditures incurred under the grant.