Report: Independent Audit of the EPA’s Fiscal Years 2024 and 2023 Hazardous Waste Electronic Manifest System Fund Financial Statements
May 19, 2026 | Report No. 26-F-0032
Why We Did This Report
The Hazardous Waste Electronic Manifest Establishment Act requires the EPA to prepare and the OIG to audit the accompanying financial statements of the EPA’s Hazardous Waste Electronic Manifest System Fund. Our primary objectives were to determine whether the:
- Fund’s financial statements were fairly stated in all material respects.
- EPA’s internal control over financial reporting was in place.
- EPA’s management complied with applicable laws, regulations, contracts, and grant agreements.
Summary of Findings
We found the fund’s financial statements to be fairly presented and free of material misstatement. We did not identify any matters that we consider to be material weaknesses or significant deficiencies in the fund.
Report Materials
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.
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.