Report PDF - US Environmental Protection Agency

Chapter 1
Independent Attestation
As part of the Office of Inspector General’s (OIG’s) oversight of cooperative
agreement awards made by the U.S. Environmental Protection Agency (EPA),
we examined the Tennessee Department of Transportation’s (TDOT’s)
compliance with Cooperative Agreement No. 95425709 and applicable federal
requirements. These requirements include:
The Code of Federal Regulations through 40 CFR Part 31, Uniform
Administrative Requirements for Grants and Cooperative Agreements to
State and Local Governments.
Title 2 CFR Part 225, Cost Principles for State, Local, and Indian Tribal
Governments (OMB Circular A-87).
Title 2 CFR Part 176, Requirements for Implementing Sections 1512,
1605, and 1606 of the American Recovery and Reinvestment Act of 2009
for Financial Assistance Awards.
The American Recovery and Reinvestment Act of 2009 (Recovery Act).
By accepting funding provided through the cooperative agreement, TDOT is
responsible for complying with these requirements. Our responsibility is to
express an opinion on TDOT’s compliance.
We conducted our examination in accordance with generally accepted
government auditing standards issued by the Comptroller General of the United
States. We also utilized the attestation standards established by the American
Institute of Certified Public Accountants. We examined, on a test basis, evidence
supporting management’s assertions and performed such other procedures as we
considered necessary in the circumstances. We believe that our examination
provides a reasonable basis for our opinion.
We met with representatives from the EPA’s Region 4 Air, Pesticides, Toxics
Management Division in Atlanta, Georgia; as well as with representatives from
the agency’s Office of Transportation and Air Quality, Diesel Emissions
Reduction Act (DERA) Grants Office at EPA headquarters in Washington, D.C.
We gathered information on criteria relevant to the cooperative agreement. We
also obtained an understanding of the proposed agreement and gathered
information concerning TDOT’s performance. Specifically, we reviewed EPA’s
request for applications (RFA) and TDOT’s proposal and work plan. We also
reviewed applicable federal requirements including 2 CFR Parts 176 and 225,
40 CFR Part 31, and the Recovery Act.
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