Report PDF - US Environmental Protection Agency

Conducted interviews with EPA project officers to identify how TDOT
communicates progress under the cooperative agreement and whether the
EPA reviews and verifies progress.
Obtained copies of information provided by TDOT and reviews made by
the EPA’s project officers.
Verified that work required under the cooperative agreement has been
accomplished through a review of selected work products.
Conducted site visits to verify contractors constructed all planned facilities
and that the facilities are in operation and properly maintained.
Reviewed usage reports for each of the four completed TSE facilities.
We conducted site visits at the four TSE facilities from January 25–26, 2012, and
performed the following steps:
Validated the number of TSE units installed.
Observed and noted the condition of TSE equipment.
Inspected units for evidence of compliance with the Recovery Act’s
Buy American requirements.
Observed and noted use of the equipment.
Documented observations with photographs.
We also reviewed project costs and TDOT’s drawdown of EPA funds.
Specifically, we performed the following steps:
Obtained, reviewed, and reconciled TDOT’s most recent Federal Financial
Report (FFR) for the period ending December 31, 2011.
Discussed the FFR preparation with TDOT to ensure the FFR was
prepared in accordance with applicable laws, regulations, and terms and
conditions of the cooperative agreement.
Selected and reviewed a judgmental sample of 14 out of 33 contractor
invoices. The sample represented $1,220,355 of $1,485,024 total contract
costs. We reviewed supporting invoices, payment documents, and
associated accounting system entries to determine whether the
expenditures were allocable and allowable under 40 CFR Part 31, the
cooperative agreement, and Recovery Act Section 1604.
Reviewed all invoices related to TDOT’s outreach program, which totaled
$135,992. We reviewed supporting invoices, payment documents, and
associated accounting system entries to determine whether the
expenditures were allocable and allowable under 40 CFR Part 30, the
cooperative agreement, and Recovery Act Section 1604.
Reviewed TDOT’s drawdown procedures, obtained a drawdown history,
and selected a judgmental sample of one drawdown for testing. We
reviewed supporting documentation to determine if the drawdown was
reasonable and properly supported.
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