Internal Controls: EPA (Environmental Protection Agency) Needs to Improve Controls Over Change Orders and Claims

摘要

Over the past several years, the Environmental Protection Agency (EPA) has evaluated the internal controls in the Construction Grants Program. It has taken actions to correct three grants management weaknesses that it identified in the process of reviewing change orders and settled claims, both of which are agreements to change a construction contract. The weaknesses involved the reviewing agencies' (1) having to request additional information from grantees in order to process the change orders or claims, (2) having difficulty reviewing claims in a timely manner, and (3) not documenting and notifying the grantees of the basis for their decisions on the funding of the change orders or claims. As part of an ongoing evaluation of how agencies improve their internal control systems, this report reviews EPA's corrective actions to determine if they have been effective in correcting the weaknesses.