EPA's Changing Budget Process: Opportunity for Improved Financial Management

EPA Office of Inspector General

EPA's Changing Budget Process: Opportunity for Improved Financial Management

TABLE OF CONTENTS

• EXECUTIVE SUMMARY
• CHAPTERS
  • Chapter 1
    • INTRODUCTION
    • Purpose
    • Background
    • Scope and Methodology
    • Prior Audit Coverage
  • Chapter 2
    • EPA HAS AN OPPORTUNITY TO MAKE NEEDED IMPROVEMENTS IN BUDGET PROCEDURES
    • Regional Personnel Resource Budgets Did Not Always Reflect Planned Use
    • Reprogramming Errors Diminished the Usefulness of Program Information
    • Regional Personnel Costs Were Inaccurately Accumulated
    • Usefulness of EPA's Budget Structure Is Hampered by Inconsistencies
    • Delegation of Performance Accountability and Employee Buy-in Are Critical to PBA System Success
    • The Budget Division Lacked Documentation to Support Congressional Notification of Agency Reserve for Contingencies
    • Conclusion
    • Recommendations
    • Agency Comments and OIG Evaluation
  • ATTACHMENTS
    • ATTACHMENT 1: Fiscal 1994 Reprogrammings Greater than $500,000
    • ATTACHMENT 2: Fiscal 1995 Reprogrammings Greater than $500,000
  • APPENDICES
    • APPENDIX I: Prior Audit Coverage
    • APPENDIX II: Agency Comments
    • APPENDIX III: Abbreviations
    • APPENDIX IV: Distribution

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Created January 31, 1997

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