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CED-76-136 1 (1976-08-12)

handle is hein.gao/gaobaabhr0001 and id is 1 raw text is: C, '* I.. UNITE STATES GENERAL ACCOUNTING OFF'ICE WASHINGTON, D.C. Z0548 OMMULNITY AND 9C.,4-'MIC DEVEL.OeMENT DIVISION B-173582 The Honorable Russell E. Train Administrator, Environmental Protection Ageicy Dear Mr. Train: We have comoeted our review of the audit activities of the Environmental Protection Agency's (EPA's) Office of Audit. While the Offlce of Audit i, generally operating in compliarce with the basic principles and audit standards issued by the Comptroller General, I/ we are concerned that the scope of EPA's audit coverage is not suffi- cient and that an audit universe and audit cycle need to be developed., Our review was made at EPA headquarters in Washington, D.C., and in the Office of Audit', horthern Area Audit Group in Chicago, 111inois, and its Mid-Atlantic Area Au¢it Group in Washington, D.C. AUDIT COVERAGE NOT SUFFICIENT For the most part, EPA's past audits have teen financial audits of grante.s, primarily grantees under the waste water treatment con- struction grants program. Triere have been only a small number of economy and efficiency audits of grantees' activities and audits of EPA's own internal activities. Economy and efficiency audits are aimed at identifying unnecessary or wasteful practices requiring changes in agency policies, practices, and procedures. There have been no proaram results audits in which prooram objectives are compared to actual results. The Program Evaiuaticn Division also reviewed some EPA activities. However, a task force approach was used for such reviews in which pqrsonnel from divisions having operational responsibility for the n f, nrAm reviewed were participlnts on the tisk force. Such revipws cannot be considered part of the EPA internal audit fuinction because, under the 'lomptroller Geneal's standard, , auditors must be independent of the program being audited. 1/ Standards for Audit of Governmental Organizations, Programs, Activities and Functions issued Juone 1972. \ --El -63 ,to A. AA BLE o1'~2I& AUG 12 1976 ~>

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