Docstoc

Project Management Recovery Plan

Document Sample
Project Management Recovery Plan Powered By Docstoc
					                                                                                                                                  FY 2010 OIG Recovery Act Plan Overview
                                                                                                                                             (updated May 2010)


                                       OIG Name: U.S. Environmental Protection Agency




                                                     After EPA awards Recovery Act funds, the OIG will audit and investigate EPA’s management of the Recovery Act programs, how the funds are being used, and the accuracy of the information being reported. The OIG will
                                                     proactively prevent fraud, waste, abuse, and mismanagement of funds. Listed below are some of the areas we plan to audit and investigate.

                                                     Financial Audits

                                                     • funds were used as intended; and the use of funds was free of fraud, waste, abuse, and mismanagement.
                                                     • Work with EPA to update the Single Audit Compliance Supplements for the Clean Water and Drinking Water State Revolving Funds.
                                                     • Review Single Audit reports on Recovery Act funds and ensure that corrective action is taken.
                     OIG Broad Recovery Act Goals:



                                                     Investigations
                                                     • Investigate allegations raised by the public and others of fraud, waste, and abuse committed against EPA involving Recovery Act funds.
                                                     • Contact State recipients to facilitate ongoing communications regarding EPA Recovery Act funds distributed to local authorities.
                                                     • Through the review of EPA and State audits and evaluations, identify fraud indicators, program weaknesses, and potential problems.
                                                     • Gather information on potential instances of fraud being perpetrated with EPA Recovery Act funds from law enforcement officials, auditors, contractors, suppliers, and vendors at the federal, State, and local levels. 





  OIG Broad Training and Outreach Recovery Act
                                               Contact State recipients to facilitate ongoing communications regarding EPA Recovery Act funds distributed to local authorities.
                                        Goals:
                                                     Evaluate the process for awarding funds, particularly competitive awards: Determine whether funds are being awarded and spent in a timely manner; Determine whether the Agency has sufficient staff with the skills and
      OIG Recovery Act Risk Assessment Process: knowledge needed to manage Recovery Act grants and contracts; Evaluate how the Agency is monitoring the use of the funds; Assess how performance is being measured and the process for computing jobs saved and created;
                                                     Review the quality of data systems and information EPA uses for reporting to meet Recovery Act requirements.

                         OIG Recovery Act Funds:
      Expiration Date of OIG Recovery Act Funds:


  OIG Recovery Act Funds Allocated to Contracts: No
              Purpose of Recovery Act Contracts:
    Types of Recovery Act Contracts Awarded to
                                          Date:

             Link to OIG Recovery Act Work Plan:     http://www.epa.gov/oig/reports/2009/InitialEPAOIG_StimulusPlan03-05-09.pdf




Page 1 of Overview                                                                                                                                                                                                                                            c4fcd103-8656-449b-9dde-75c61cb2044a.xls
                                                                                                OIG FY 2010 Recovery Act Work Plan
                                                                                                                (updated May 2010)
                                                                                                                                                                                                                       Review
                                                                                                                                                                                                                     Included on                   Expected
                                   Recovery Act                          Entity                                                                                                                                                   Expected
                                                                                                                                                                                                                         Prior                     Quarter(s)
      Agency     Program Area    Funds Associated    Type of Review    Performing        Project Title                       Background                                             Objective                                      Quarter
                                                                                                                                                                                                                      Recovery                      Reports
                                  w/Program Area                         Review                                                                                                                                                  Work Begins
                                                                                                                                                                                                                       Act Plan                      Issued
                                                                                                                                                                                                                         (Y/N)
                                                                                                                                                                 As part of the annual audit of EPA’s overall
                                                                                                                                                               consolidated financial statements, assess: internal
                                                                                                                                                               controls over the financial reporting of Recovery
                                                                                                                                                               Act funds; transactions to determine whether they
                                                                                    Audit of EPA's FY                                                          are properly authorized, recorded, and reported;
                                                    Administrative /                                                                                           compliance with Recovery Act provisions that
        EPA    Multiple                $7,200,000                      OIG Staff    2010 Financial                                                                                                                   No         Q3 FY 10         Q1 FY 11
                                                    Financial                                                                                                  could have a material or direct effect on the
                                                                                    Statements
                                                                                                                                                               financial statements; and the ability or
                                                                                                                                                               effectiveness of capturing data for external
                                                                                                                                                               reporting.


                                                                                                                                                               Conduct forensic audits of Recovery Act fund
                                                                                                                                                               recipients to determine whether: certain costs
                                                                                    Site Visits to ARRA                                                        incurred met federal requirements; funds were used
        EPA    Multiple                $7,200,000 Combination          OIG Staff    Subrecipients and                                                          as intended; procurement regulations were          Yes           Continuous       Continuous
                                                                                    Contractors                                                                complied with; and the use of funds was free of
                                                                                                                                                               fraud, waste, abuse, and mismanagement.

                                                                                                                                                               Our objective is to determine whether EPA is
                                                                                                          EPA plans to use contracts to complete the           ensuring that contractors have the qualifications,
                                                                                                          Superfund remedial cleanup activities the            and past performance supports their ability, to
                                                                                                          Recovery Act authorized. In order to be successful   carry out Recovery Act activities. We plan to
                                                                                    Audit of EPA's
                                                                                                          at achieving mission goals and objectives, EPA       answer these questions: (1) Are contractor
                                                                                    Assessment of Past
                  Superfund/                                                                              needs to ensure that the contractors have the        performance evaluations completed timely? and (2)
                                                                                    Performance and
                    Leaking                                                                               necessary qualifications and personnel to            Do EPA's contractor performance and                                               Q2 FY 10
       EPA                           $800,000,000 Performance          OIG Staff    Determination of                                                                                                               Yes          Q3 FY 09
                 Underground                                                                              successfully complete their contracted tasks. Past   responsibility determination processes consider all                               (issued)
                                                                                    Responsibility for
                 Storage Tanks                                                                            performance evaluations provide an indication on     available sources of information?
                                                                                    Contractors Awarded
                                                                                                          the adequacy of the contractor activities on other
                                                                                    Recovery Act Funds
                                                                                                          projects. Responsibility determinations assist the
                                                                                                          Agency in ensuring only qualified contractor
                                                                                                          receive Recovery Act funds.




Page 2 of Work Plan                                                                                                                                                                                                               c4fcd103-8656-449b-9dde-75c61cb2044a.xls
                                                                                      OIG FY 2010 Recovery Act Work Plan
                                                                                                     (updated May 2010)
                                                                        Review of EPA
                                                                        Systems and
                                                                        Procedures for                                                          Our objective is to evaluate the implementation of
       EPA     Multiple                      Performance    OIG Staff   Tracking , Reporting                                                    EPA's processes for ensuring the quality of           Yes   Q4 FY 10        Q3 FY 10
                                                                        and Accounting for                                                      recipient report data.
                                                                        Recovery Act
                                                                        Expenditures and
                                                                        Accomplishments

               EPA Leaking
                                                                        Oversight of EPA’s                                                      Determine whether Agency oversight ensures that
               Underground
       EPA                                   Combination    OIG Staff   Leaking Underground                                                     ARRA-funded LUST cleanups comply with                 No    Q1 FY 10        Q1 FY 11
               Storage Tank
                                                                        Storage Tank Program                                                    applicable law, guidance, and regulation
               Program


                                                                        Effectiveness of
                                                                        EPA’s ARRA funding
                                                                                                                                                How effective were EPA's existing funding
                                                                        criteria in targeting job
       EPA     Multiple                      Performance    OIG Staff                                                                           processes and organizational structures in meeting    No    Q1 FY 10        Q1 FY 11
                                                                        creation and retention
                                                                                                                                                ARRA goals?
                                                                        and meeting
                                                                        infrastructure needs


                                                                        EPA’s Diesel
                                                                                                                                                Our objective is to determine whether ARRA
               EPA Air                                                  Emission Reduction
       EPA                                   Combination    OIG Staff                                                                           grants were effective in obtaining diesel retrofits   No    Q2 FY 10        Q2 FY 11
               Program                                                  Act Grants awarded
                                                                                                                                                and associated emissions reductions.
                                                                        under 2009 ARRA

                                                                                                                                                 Our objective is to determine what impediments
                                                                                             One of the primary goals of the Recovery Act was exist when EPA Recovery Act-funded assistance
                                                                                             to award the funds quickly for projects that were   agreements have not incurred expenses.
                                                                        Progress on Diesel
               Diesel Emission                                                               "shovel ready." In order for the funds to have an
                                                                        Emissions Reductions
       EPA     Reduction Act     $300,000,000 Performance   OIG Staff                        impact, they must be used/ expended as intended.                                                         No    Q3 FY10         Q2 FY11
                                                                        Act Recovery Act
               Grants                                                                        This assignment will sample the projects that have
                                                                        Projects
                                                                                             not incurred expenses as yet, and seek to determine
                                                                                             what obstacles exist to progress.




Page 3 of Work Plan                                                                                                                                                                                          c4fcd103-8656-449b-9dde-75c61cb2044a.xls
                                                                                       OIG FY 2010 Recovery Act Work Plan
                                                                                                         (updated May 2010)
                                                                                                   EPA received $7.2 billion from the Recovery Act     Our objective is to determine whether EPA has
                                                                                                   through fiscal year 2011. The Recovery Act          sufficient qualified staff to administer its contracts
                                                                                                   awarded funds for the Clean Water State             and grants for both American Recovery and
                                                                                                   Revolving Fund, Drinking Water State Revolving      Reinvestment Act (Recovery Act) and non-
                                                                                                   Fund, Superfund Remedial, Brownfields, Leaking      Recovery Act activities.
                                                                           ARRA Staffing and       Underground Storage Tanks, and Diesel Emission
       EPA     Multiple           $7,200,000,000 Performance   OIG Staff   Qualifications for      Reductions programs. These offices were provided                                                             Yes   Q4 FY 09        Q4 FY 10
                                                                           Contracts and Grants    between 1 and 3.5 percent of appropriated funds
                                                                                                   for program management and oversight purposes.
                                                                                                   EPA’s management and oversight funds can be
                                                                                                   used for payroll, travel, awards, overtime and
                                                                                                   compensatory time.


                                                                                                                                                       Our objectives are:(1) What impediments exist to
                                                                                                  The Recovery Act included specific requirements      having projects under contract or construction by
                                                                                                  for State Revolving Fund activities. One             February 17, 2010 and (2) What steps has EPA
                                                                           Review of State
                Drinking Water                                                                    requirement instructed States to propose projects    taken to ensure projects meet this deadline?
                                                                           Processes to Develop                                                                                                                                       Q1 FY 10
       EPA      State Revolving   $2,000,000,000 Performance   OIG Staff                          that were ready to proceed to construction within                                                             Yes   Q3 FY 09
                                                                           Intended Use Plans for                                                                                                                                     (issued)
                     Funds                                                                        12 months. States were also to use at least 50
                                                                           Recovery Act Funding
                                                                                                  percent of the funds for forgiveness of principal,
                                                                                                  negative interest loans, or grants.

                                                                                                                                                       Our preliminary objectives are as follows: (1)
                                                                                                The Recovery Act provided the EPA Superfund            Review the implementation of EPA's Stewardship
                                                                                                program $600 million for Remedial clean-up             Plan for Superfund contracts as it relates to cost
                                                                                                activities. Remedial Action Contracts (RAC) are a      controls and (2) Review EPA's use of project
                                                                                                primary acquisition vehicle used to conduct long       management principles and techniques in
                                                                                                term clean-up and remediation support activities. A    managing Recovery Act Superfund work to avoid
                                                                           Implementation of                                                           unnecessary cost overruns and delays.
                                                                                                fundamental risk that exists with contracts, task
                                                                           American Recovery
                                                                                                orders, and work assignments is that EPA may not
                                                                           and Reinvestment Act
                                                                                                get what it paid for, EPA may not get the desired
       EPA     Superfund           $600,000,000 Performance    OIG Staff   (Recovery Act)                                                                                                                       Yes   Q1 FY 10        Q4 FY 10
                                                                                                product or service, or that project delays may
                                                                           Stewardship Plan for
                                                                                                occur. OMB's initial guidance on implementing
                                                                           Superfund Remedial
                                                                                                the Recovery Act identified an accountability
                                                                           Program Contracts
                                                                                                objective that projects funded under the Recovery
                                                                                                Act avoid unnecessary delays and cost overruns.
                                                                                                Since the Recovery Act was onetime funding,
                                                                                                additional funds may not be available to pay for
                                                                                                cost overruns.




Page 4 of Work Plan                                                                                                                                                                                                    c4fcd103-8656-449b-9dde-75c61cb2044a.xls
                                                                                        OIG FY 2010 Recovery Act Work Plan
                                                                                                          (updated May 2010)
                                                                                                                                                         The objective of our audit will be to determine
                                                                                                   The Recovery Act provided $4 billion and specific how effectively EPA and States ensure ARRA
                                                                                                   funding requirements for Clean Water State           CWSRF projects achieve intended project and
               EPA Clean                                                    State Administration Revolving Fund programs. The additional                environmental goals.
                                                               Both OIG
               Water Program -                                              and Oversight of State Recovery Act funds and requirements will pose
       EPA                        $4,000,000,000 Performance   Staff and                                                                                                                                       Yes   F2 FY 10        F2 FY 11
               State Revolving                                              Revolving Fund         significant challenges if States are not prepared to
                                                               Contractor
               Fund                                                         Projects               mange the additional projects not only for
                                                                                                   Recovery Act projects, but also for core program
                                                                                                   projects throughout the coming fiscal years.

                                                                                                                                                       Our preliminary objectives are to determine EPA's
                                                                                                                                                       effectiveness in ensuring adherence to the quality
               EPA Solid
                                                Combination    OIG Staff    Brownfields Program                                                        standards and requirements associated with the                Q1 FY 10        Q2 FY 11
               Waste Program
                                                                                                                                                       activities completed under Recovery Act
                                                                                                                                                       Brownfields.
                                                                                                                                                       Did the interagency agreements EPA awarded
                                                                                                    EPA plans to use interagency agreements to obtain using Recovery Act funds identify clear lines of
                                                                                                    services from the US Army Corps of Engineers for responsibility?
                                                                                                    assistance with remedial activities at Superfund
                   Clean and                                                EPA's Use of
                                                                                                    sites. EPA will also use interagency agreements    Were the interagency agreements EPA awarded
                Drinking Water                                              Interagency
                                                                                                    with the Indian Health Service to construct        using Recovery Act funds based on sound business Yes
       EPA      State Revolving   $6,600,000,000 Performance   OIG Staff    Agreements for                                                                                                                            Q4 FY 09         Q4 FY 10
                                                                                                    drinking water, sewer, and solid waste facilities. decisions?
                     Funds /                                                Recovery Act
                                                                                                    The decision to use an interagency agreement
                   Superfund                                                Activities
                                                                                                    needs to be based on a sound business decision,
                                                                                                    and interagency agreements need to identify clear
                                                                                                    lines of responsibility.

                                                                                                                                                           Our objective is to determine if EPA has fully
                                                                                                                                                          implemented an internal control structure that is
                                                                                                                                                          effective in ensuring recipient data are reported
                                                                                                    The Recovery Act states that the use of Recovery
                                                                                                                                                          completely, accurately, and in a timely manner;
                                                                                                    Act funds should be transparent: reported clearly,
                                                                            Review of the                                                                 and that any material omissions and/or significant
                                                                                                    accurately, and in a timely manner. The Recovery
                                                                            Effectiveness of EPA                                                          errors are identified and corrected.
       EPA     Multiple           $7,200,000,000 Performance   OIG Staff                            Act required recipients to quarterly report how                                                            No    Q3 FY10         Q4 FY 10
                                                                            Data Quality Review     funds were spent and the jobs created from the use
                                                                            Processes               of the funds. While the recipients were responsible
                                                                                                    for the data, Agencies are required to review the
                                                                                                    data to ensure its quality. This review is being
                                                                                                    done in conjunction with the Recovery
                                                                                                    Accountability and Transparency Board.




Page 5 of Work Plan                                                                                                                                                                                                   c4fcd103-8656-449b-9dde-75c61cb2044a.xls
                                                                                                OIG FY 2010 Recovery Act Work Plan
                                                                                                                  (updated May 2010)
                                                                                                                                                             To determine whether EPA promoted competition
                                                                                                          EPA conducts annual competitions to award funds to the maximum extent possible and whether the
                                                                                                          under the National Clean Diesel Program. The       competitions met the goals and requirements of the
                                                                                    Review of EPA's
                                                                                                          Recovery Act provided $300 million to support      Recovery Act.
                                                                                    Competition and
                                                                                                          EPA's Clean Diesel Program activities. EPA
               Diesel Emission                                                      Selection of Recovery                                                                                                                                      Q2 FY 10
       EPA                           $300,000,000 Performance           OIG Staff                         planned to award Recovery Act funds using a                                                           No             Q4 FY 09
               Reduction Act                                                        Act, Diesel Emission                                                                                                                                       (issued)
                                                                                                          competition conducted prior to the passage of the
                                                                                    Reduction Act
                                                                                                          Act. EPA's selection process will have to consider
                                                                                    (DERA) Awards
                                                                                                          programmatic as well as Recovery Act-specific
                                                                                                          requirements.

                                                                                                            Accurate financial reporting is essential to inform   Objectives are to determine whether (1) amounts
                                                                                                            decision makers and the public .                      reported by EPA to OMB reconciled to EPA's
                                                                                    Verification of                                                               financial system, (2) EPA reported financial
                                                     Administrative /
       EPA     Multiple                 $7,200,000                      OIG Staff   Amounts Reported to                                                           information timely, and (3) financial reported         Yes   Q2 FY 10        Q3 FY 10
                                                     Financial
                                                                                    OMB                                                                           complied with OMB guidance.

                                                                                    Audit of EPA's                                                                To determine if ARRA obligations, disbursements,
                                                     Administrative /                                                                                                                                                                          Q1 FY10
       EPA     Multiple                 $7,200,000                      OIG Staff   FY2009 Financial                                                              and payroll are fairly presented in EPA's financial Yes      Q3 FY09
                                                     Financial                                                                                                                                                                                 (Issued)
                                                                                    Statements                                                                    statements.

                                                                                                           The Clean Water and Drinking Water State
                                                                                                           Revolving Funds provide low-interest loans for
                                                                                                           protecting water quality and public health. The        To determine whether EPA has developed and
               Water
                                                                                                           ARRA provided $6 billion in capitalization grants      implemented adequate controls to ensure that
               Infrastructure/Sta                                                   EPA Guidance for                                                                                                                                           Q2 FY10
       EPA                        $1,200,000,000     Performance        OIG Staff                          to the States for these funds. ARRA                    States actively solicited for green reserve projects   No
               te Revolving                                                         Green Reserve Projects                                                                                                                                     (Issued)
                                                                                                           required at least 20 percent of this funding to        before reprogramming such funds to
               Fund
                                                                                                           support green projects: water or energy                traditional projects.
                                                                                                           efficiency, green infrastructure, or environmentally
                                                                                                           innovative activities.




Page 6 of Work Plan                                                                                                                                                                                                             c4fcd103-8656-449b-9dde-75c61cb2044a.xls
                      OIG FY 2010 Recovery Act Work Plan
                               (updated May 2010)

                                    Expected
                                   Number of
                                     Reports




                                   1




                                   Multiple




                                   1




Page 7 of Work Plan                                        c4fcd103-8656-449b-9dde-75c61cb2044a.xls
                      OIG FY 2010 Recovery Act Work Plan
                               (updated May 2010)



                                   1




                                   1




                                   1




                                   1




                                   1




Page 8 of Work Plan                                        c4fcd103-8656-449b-9dde-75c61cb2044a.xls
                      OIG FY 2010 Recovery Act Work Plan
                               (updated May 2010)




                                   1




                                   1




                                   1




Page 9 of Work Plan                                        c4fcd103-8656-449b-9dde-75c61cb2044a.xls
                       OIG FY 2010 Recovery Act Work Plan
                                (updated May 2010)



                                    1




                                    1




                                    1




                                    1




Page 10 of Work Plan                                        c4fcd103-8656-449b-9dde-75c61cb2044a.xls
                       OIG FY 2010 Recovery Act Work Plan
                                (updated May 2010)




                                    1




                                    1




                                    1




                                    1




Page 11 of Work Plan                                        c4fcd103-8656-449b-9dde-75c61cb2044a.xls

				
DOCUMENT INFO
Description: Project Management Recovery Plan document sample