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Report: Audit of the EPA’s Management of Superfund Special Accounts

April 21, 2026 | Report No. 26-P-0024

Why We Did This Report

We conducted this audit to determine whether the EPA is managing its Superfund special accounts properly and timely in accordance with applicable laws, policies, and guidance.
 

Summary of Findings

Based on our in-depth review of nine Superfund special accounts, we found that the EPA generally managed special accounts in accordance with applicable laws, policies, and guidance, with the exceptions that the EPA needs to take steps to expeditiously use the funds in the Anniston Lead Superfund Site special account and needs to correct special accounts with negative balances in a timely manner.


Report Materials

  • Full Report - 26-P-0024 (pdf) (1.85 MB)
  • At a Glance - 26-P-0024 (pdf) (259.98 KB)

OIG Independence of EPA

The EPA's Office of Inspector General is a part of the EPA, although Congress provides our funding separate from the agency, to ensure our independence. We were created pursuant to the Inspector General Act of 1978, as amended.

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Environmental Protection Agency  |  Office of Inspector General
1200 Pennsylvania Avenue, N.W. (2410T)  |  Washington, DC 20460  |  202-566-2391
OIG Hotline: 1-888-546-8740.

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Last updated on April 22, 2026
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