FY 1996 DoD Superfund Financial Transactions

Abstract

We performed this audit to comply with the Superfund Amendments and Reauthorization Act of 1986. The Act requires an annual audit of Superfund financial transactions. The Environmental Protection Agency manages the Superfund, which is a trust and that Congress established to respond to hazardous waste emergencies and fund the cleanup of hazardous waste. The Superfund is used to clean up hazardous waste when the responsible party either cannot be identified or will not perform the cleanup work and when a State will not assume responsibility. The U.S. Army Corps of Engineers (the Corps) manages the design and construction of cleanup sites paid for by the Environmental Protection Agency with money from the Superfund. The Environmental Protection Agency issues program authority to the Corps through interagency agreements. During FY 1996, the Corps recorded obligations totaling about $267 million and disbursements against FY 1996 and prior-year obligations totaling about $313.7 million for Superfund projects.

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Document Details

Document Type
Technical Report
Publication Date
Sep 04, 1997
Accession Number
ADA369015

Entities

Organizations

  • Office of the Inspector General, U.S. Department of Defense

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Army Corps Of Engineers
  • Congress
  • Contractors
  • Contracts
  • Department Of Defense
  • Engineers
  • Environmental Protection
  • Financial Management
  • Governments
  • Hazardous Waste
  • Indirect Costs
  • National Security
  • Navy
  • New England
  • United States

Readers

  • Environmental Remediation and Restoration.
  • Government Contracting/Procurement.
  • Government and Public Administration Law.