An official website of the United States government.

This is not the current EPA website. To navigate to the current EPA website, please go to This website is historical material reflecting the EPA website as it existed on January 19, 2021. This website is no longer updated and links to external websites and some internal pages may not work. More information »

Office of Inspector General

Report: EPA Did Not Fully Comply With Guidance Regarding OMB Circular A-123 Unliquidated Obligation Reviews

Report #11-1-0069January 19, 2011

What We Found

Seventeen of 22 EPA regions and program offices did not fully comply with the guidance for conducting and reporting on their FY 2009 OMB Circular A-123 reviews of internal controls over the ULO process.

Report Materials​​

You may need a PDF reader to view some of the files on this page. See EPA’s About PDF page to learn more.