Superfund Financial Activities at the National Institute of Environmental Health Sciences for Fiscal Year 2000

EXECUTIVE SUMMARY:

The final report points out that the National Institute of Environmental Health Sciences (NIEHS):  incurred Superfund obligations and made disbursements for allowable, allocable, and reasonable costs, but had discrepancies between the Integrated Time and Attendance System (ITAS) and employees' earnings and leave statements; appropriately charged overhead; did not have a need to record costs on a site-specific basis; and submitted a timely minority contractors' utilization report that was supported by relevant data.  Our recommendations focused on NIEHS correcting its problems with the systems for timekeeping and earnings and leave statements.  The NIEHS agreed with our findings and recommendations.