Fiscal Year 2004 Superfund Financial Activities at the National Institute of Environmental Health Sciences

EXECUTIVE SUMMARY:

The objective of this review was to determine whether costs recorded by the National Institute of Environmental Health Sciences (NIEHS) were allowable, allocable, and reasonable in accordance with applicable laws and regulations.  The NIEHS Superfund costs recorded for the period from October 1, 2003, through September 30, 2004, were allowable, allocable, and reasonable.  We also determined that NIEHS took appropriate action to ensure that its Superfund grantees submitted required audit reports.  Because the report contained no recommendations, we did not request a response from NIH.