The National Institute of Environmental Health Sciences Generally Administered Its Superfund Appropriations During Fiscal Year 2014 in Accordance With Federal Requirements

The National Institute of Environmental Health Sciences (the Institute) generally administered its Superfund appropriations during fiscal year (FY) 2014 in accordance with applicable Federal requirements. However, it did not always obligate Superfund appropriations in accordance with applicable Federal laws. Specifically, the Institute improperly used $7,500 from expired Superfund appropriations. The Institute improperly used expired Superfund appropriations because it did not follow its standard operating procedure on the use of prior-year funds. By not ensuring that obligations were made within the 1-year period of availability, the Institute violated Federal appropriations law. If appropriate FY funding is not available to correct the improper obligations, an Antideficiency Act violation will have occurred.

We recommended that the Institute or the National Institutes of Health, as applicable, (1) deobligate the $7,500 of improper obligations and obligate $7,500 using available appropriations from the correct FY or (2) determine whether any Antideficiency Act violations occurred and take appropriate action.