Advanced Computer Legal Education.
Practical Aspects of Cost Recovery in Hazardous Waste Clean-Up.
N/A
03/00/90
Advanced Computer Legal Education, Inc.
Cost Recovery Library, Book 8
This binder includes information distributed at a seminar held March 27,
1990 in Washington, D.C. The seminar covered the following issues
surrounding cost recovery in hazardous waste history; the Environmental
Protection Agency (EPA) regulations, enforcement, and policies; private
vs. governmental cost recovery actions; potentially responsible party
liability issues; case management and automation alternatives;
challenging government cost claims; use of consultants and experts, and
defense of CERCLA actions.
Arthur Young.
Evaluation of Indirect Cost Rate Development Policies and Procedures.
N/A
04/11/88
Arthur Young.
Cost Recovery Library, Book 4
This report was written to provide results of the Superfund indirect
cost rate development policies and procedures evaluation and to present
recommendations for modifications and changes which appear appropriate
in light of the evolution of the Superfund program. Arthur Young and
Company recommend a transition to a General and Administrative (G&A)
allocation basis using total site costs (instead of the use of a labor
hour allocation basis). They suggest that this would permit the
Environmental Protection Agency (EPA) to take a full cost recovery
position. This document is marked "Draft." EPA indicates that a final
report was never issued.
Belthoff, Richard C., Jr.
Private Cost Recovery Actions Under Section 107 of CERCLA.
Columbia Journal of Environmental Law, Vol. 11, pp. 141 - 192.
12/00/86
N/A
Cost Recovery Library, Book 10
This article provides the reader with a general description of the
Resource Conservation and Recovery Act (RCRA) and the Comprehensive
Environmental Response, Compensations, and Liability Act (CERCLA) and
discusses who is liable under these laws. It explicitly looks at
sections of CERCLA which have affected the implementation of private
cleanups and cost recovery actions. This article cites a number of cost
recovery cases between private parties and describes the issues and
results of each case. The article concludes that although private
cleanups and recovery actions are effective tools to address the
hazardous waste problem, the impact of these cleanups and cost recovery
actions are limited by the vagueness in the statutory scheme and the
inconsistent judicial decisions.
Booz, Allen & Hamilton
Superfund Site-Specific Invoice Processing Procedures for RTP/FMO.
N/A
11/27/85
N/A
Cost Recovery Library, Book 54
Beginning October 1, 1985, the Environmental Protection Agency (EPA)
required certain contractors to the Superfund program to report their
charges on a site-specific basis. This document serves as both a
description of RTP's site-specific invoice handling procedures and as a
reference for solving problems encountered during the processing cycle.
The text of this manual assumes that the reader is generally familiar
with the RTP organization, its two invoice payment systems (REMARC and
VSS), and Financial Management System (FMS).
Brennan, Douglas F.
Joint and Several Liability for Generators Under Superfund: A Federal
Formula for Cost Recovery.
UCLA Journal of Environmental Law and Policy, Vol. 5, No. 2, pp. 101 -
135.
12/00/86
N/A
Cost Recovery Library, Book 7
This article examines the question of Joint and Several Liability and
how such liability should be allocated according to CERCLA.
Furthermore, this article discusses the different interpretations and
applications of joint and several liability by the courts. The author
suggests that in order to remedy inconsistencies in the law under
CERCLA, the courts should rely on the Federal Water Pollution Control
Act (FWPCA) and the traditional and evolving principles of common law.
Finally, the author proposes an indivisible harm rule that facilitates
the determination of joint and several liability, yet provides for
equitable contribution and releases.
Buse, Jennifer.
CERCLA Cost Recovery Suits: A Suit Against an Insured for Damages Under
a Comprehensive General Liability Policy.
William Mitchell Law Review, Vol. 14, pp. 829 - 858.
09/00/88
N/A
Cost Recovery Library, Book 1
This article discusses the authority granted the Environmental
Protection Agency (EPA) under CERCLA to recover cleanup costs and the
nature of the cleanup costs. In this article the author explores the
implications and problems between insureds, who have extended the
defense of an EPA cost recovery action under CERCLA 104, 106, and 107 to
their Comprehensive General Liability (CGL) carriers, and the insurers,
who claim that this insurance does not cover CERCLA liability because it
does not constitute "damages" within the meaning of a CGL policy.
Finally, the author suggests that if the artificial distinction between
restitution and compensatory damages were dropped, the polluters, EPA
and the insurance carrier could cooperate early in the response plan to
facilitate a prompt and cost efficient cleanup.
Carter, Kristin M.
Superfund Amendments and Reauthorization Act of 1986: Limiting Judicial
Review to the Administrative Record in Cost Recovery Actions by the EPA.
Cornell Law Review, V. 74, No. 6, pp. 1152 - 1178.
00/00/89
N/A
Cost Recovery Library, Book 13
This Note defines the parameters of an administrative record and
discusses the appropriate scope of judicial review under Superfund
Amendments and Reauthorization Act of 1986 (SARA). This article
emphasizes four criticisms of procedure and judicial review under SARA.
The author concludes that one way to grant PRPs due process, and to
place a check on agency behavior, is to provide PRPs with the right to
cross-examine the Environmental Protection Agency's (EPA's) personnel
involved in the remedial selection process at the trial level.
Cooke, William
Declaration of William Cooke
N/A
07/13/93
N/A
Cost Recovery Library, Book 71
This is a declaration of William Cooke, EPA's Fact Witness on indirect
costs in cost recovery matters. This declaration was taken for the case
of U.S. v. Gordon Stafford, Inc. et. al. The deposed describes the
system used by the EPA to calculate indirect costs. The documents
referenced by Mr. Cooke which support EPA's system of calculating
indirect costs are part of the Cost Recovery Library Collection.
Ernst & Whinney
N/A
N/A
08/26/83
N/A
Cost Recovery Library, Book 22
This package contains four documents developed by Ernst & Whinney
Evaluation of Existing E.P.A. Cost Accounting Principles and Procedures
and Recommendations for a Cost Allocation Process and Methodology for
Superfund Sites; Procedures for Developing Indirect Cost Rates for
Superfund Sites; User Requirements, EPA Cost Allocation for Superfund
Sites; and Feasibility Study for Automation of the Superfund Site Cost
Allocation Process.
Ernst & Whinney
Changes in Bases of Allocation for EPA's Indirect Cost Allocation Plan
for FY 1983.
N/A
04/29/85
N/A
Cost Recovery Library, Book 23
This document includes a cover letter from Ernst & Whinney which
approves the Environmental Protection Agency's (EPA's) proposed changes
to the bases of allocation of the Indirect Cost Allocation Plan. The
changes were necessitated by organizational changes and accounting
restructurings within EPA occurring between FY 1982, the year for which
Ernst and Whinney's developed the Plan, and FY 1983.
Fuhrman, Robert H. and David B. Hird
EPA Proposed Rule on Superfund Cost Recovery: Streamlining or
Steamrolling.
Toxics Law Reporter.
09/09/92
N/A
Cost Recovery Library, Book 47
This article is considered to be a part of the Public Comments Section
in the Superfund Program Recovery of Costs for CERCLA Response Actions,
Proposed Rule Public Docket 115CR (refer to Book 44). This article
critiques the Environmental Protection Agency's (EPA's) proposed cost
rule, alleging that it is bad public policy because it greatly restricts
any effective means for PRPs to challenge EPA response costs, thereby
substantially increasing the costs PRPs would pay.
Hanson, Kent E., and Adam Babich.
Local Governments and Hazardous Substances: Cleanup, Cost Recovery and
Damages Under CERCLA.
The Florida Bar Journal, Vol. 62, No. 11, pp. 65 - 68.
12/00/88
N/A
Cost Recovery Library, Book 19
This article was written to help local governments recognize and take
advantage of opportunities available under the Comprehensive
Environmental Response, Compensation and Liability Act (CERCLA). CERCLA
gives local governments an independent authority to recover damages for
injuries to natural resources; obtain cleanup orders; and recover
investigation, litigation and other expenses.
Hanson, Kent E., and Adam Babich.
Municipalities and Hazardous Substances: Cleanup, Cost Recovery and
Damages Under CERCLA.
The Municipal Attorney, Vol. 29, No. 4, pp. 1-6.
07/00/88 - 08/00/88
N/A
Cost Recovery Library, Book 20
This article discusses the effect CERCLA has on municipalities' power to
address problems created by toxic and hazardous chemicals. The authors
suggest that if statutory remedies are used effectively, cleanup and
environmental enforcement will proceed at the expense of the responsible
parties instead of local governments and their taxpayers.
Heiring, Paul W.
Private Cost Recovery Actions Under CERCLA.
Minnesota Law Review, Vol. 69, No. 5, pp. 1135 - 1160.
05/00/85
N/A
Cost Recovery Library, Book 9
This Note discusses four major areas of disagreement among the courts
concerning Private Cost Recovery Actions under CERCLA and suggests
resolutions consistent with the policies of CERCLA. The four areas of
disagreement discussed in this article are the procedures necessary for
a private cleanup to be consistent with the National Contingency Plan,
the types of expenditures that rise to the level of "necessary costs of
response," the point in a cleanup when response costs are "incurred" and
thus become recoverable, and the notice requirements that apply in
private cost recovery actions.
Helmstetter, Carl H., and David C. Linder.
The Rapidly Changing World of RCRA and CERCLA Response Cost Update.
N/A
12/13/90
N/A
Cost Recovery Library, Book 15
The authors of this article present their estimation of chances of
success with respect to various government response cost claims. This
article gives an outline of recent CERCLA decisions addressing the
government's right to recover response costs under section 107(a)(4)(A).
This paper was prepared for American Bar Association Committee on Solid
and Hazardous Waste, Section of Natural Resources, Energy and
Environmental Law, Seminar held December 13, 1990 in Washington, D.C.
Howard, Robert M.
Government Cost Recovery After the Cleanup: Do the Superfund Amendments
Give the EPA a License to Squander?
Baylor Law Review, Vol. 42, pp. 53 - 96.
00/00/90
N/A
Cost Recovery Library, Book 5
This article analyzes the inclusion in the Superfund Amendments and
Reauthorization Act of 1986 (SARA) of a deferential standard of judicial
review concerning Superfund cleanup operations. According to the
author, this standard gives the Environmental Protection Agency (EPA) a
"license to squander" and reduces government cost recovery trials to
nonadversarial pro forma enforcement proceedings.
Lee, Martin R., John Blodgett, and Eugene Buck
Environmental Issues: From the 101st to the 102nd Congress, CRS Report
91-11 ENR.
N/A
01/04/91
Library of Congress, Congressional Research Service, Environment and
Natural Resources Policy Division
Cost Recovery Library, Book 51
This report discusses environmental programs from the 101st to the 102nd
Congress. This reports deals with environmental issues which continue
to be unresolved, newly emerging ideas, as well as the scheduled
expiration of appropriations' authorization for several major
environmental statutes during 1991 and 1992. This article discusses
many of the environmental measures enacted by Congress which deal with
air and water quality, oil pollution, Superfund, enforcement of
environmental laws, and pollution prevention.
Lee, Martin R., John Blodgett, and Claudia Copeland
Summaries of Environmental Laws Administered by the Environmental
Protection Agency, CRS 91-251 ENR.
N/A
03/14/91
Library of Congress, Congressional Research Service, Environment and
Natural Resources Division
Cost Recovery Library, Book 52
This report supplements Environmental Issues: From the 101st to the
102nd Congress (See Book 51) by providing a concise summary of the
Environmental Protection Agency's (EPA's) present authorities and
responsibilities.
Library of Congress, Congressional Research Service, Environment and
Natural Resources Policy Division, Environmental Protection Section.
Environmental Protection: An Historical Review of Legislation and
Programs of the Environmental Protection Agency, CRS Report 83-34 ENR.
N/A
03/01/83
Library of Congress, Congressional Research Service, Environment and
Natural Resources Policy Division
Cost Recovery Library, Book 50
This report describes the creation of the Environmental Protection
Agency (EPA), and the evolution of the major environmental statutes. It
provides the reader with an historical review of the major legislation
and programs of the EPA. Also included in this report is a description
of EPA's budget for FY 1971 - 1984. the 102nd Congress) and Book 52
(Summaries of Environmental Laws Administered by the Environmental
Protection Agency) for incremental updates of EPA's program
responsibilities. Together these three reports provide the reader with
background on EPA's program responsibilities.
Malter, Barry L., and Jerome C. Muys.
Private Cost Recovery and Contribution Actions Under CERCLA.
ALI-ABA Course Materials Journal, Vol. 10, No. 1, pp. 27 - 48.
00/00/85
N/A
Cost Recovery Library, Book 11
This article addresses specific sections of CERCLA (Sections 9605, 9606,
9607, 9611, 9612, 9613) which deal with private party cost recovery
rights of action. In order to identify issues regarding private cost
recovery actions under CERCLA, the authors cite a number of cases which
deal with these issues.
Marchetta, Joanne.
Introduction to Cost Recovery: What Do You Need to Know to Prepare a
Cost Recovery Case?
N/A
03/28/90
N/A
Cost Recovery Library, Book 6
This document addresses the cost documentation process and gives the
reader information on how to compile sufficient evidence and information
in order to link an accurate statement of the monies spent to the work
performed at Superfund sites. This document support costs, use of a
cost summary, the purpose of various types of documentation and how and
where to find documentation. This paper was prepared for presentation
at an Environmental Enforcement Section staff meeting.
McGeehin, Patrick A.
Recovering Superfund Costs.
N/A
12/00/91
Rubino & McGeehin, Chartered
Cost Recovery Library, Book 18
This is the outline of a paper presented in a training session for staff
of Aspen Systems, Inc. on December 11, 1991. This presentation provided
an overview of the cost recovery process, Department of Justice (DOJ)
litigation strategy concerns, use of expert witnesses in cost recovery,
accounting and documentation issues, and issues raised by potentially
responsible parties. This paper identifies issues Rubino & McGeehin
have found to be of importance when dealing with cost recovery matters.
Samples of cost documents are included as attachments.
N/A
Documentary Proof Schematic for EPA CERCLA Costs (DRAFT)
N/A
07/14/92
N/A
Cost Recovery Library, Book 70
This document is an outline of the evidence available by fact and cost
type for cost recovery cases. Although this document is a "Draft"
document and may not be complete, it can be used as a guide to available
evidence for cost recovery.
Seng, Beverly S.
The Quasi-Contractual Nature of Cost-Recovery Actions Under CERCLA.
Virginia Journal of Natural Resources Law, Vol. 5, No. 1, pp. 85 - 177.
09/00/85
N/A
Cost Recovery Library, Book 14
The thesis of this article is that CERCLA's cost recovery mechanism is
derived from the common law quasi-contractual action that affords
quantum meruit recovery. The author concludes that analyzing Section
107 from this viewpoint will help courts to rule coherently on cost
recovery issues and may also help the Environmental Protection Agency
(EPA) and the Justice Department to implement CERCLA.
Tichenor & Eiche
U.S. Environmental Protection Agency, Region 3, Philadelphia, Under the
Comprehensive Environmental Response, Compensation, and Liability Act of
1980 for the Fiscal Year Ended September 30, 1984.
N/A
09/18/87
N/A
Cost Recovery Library, Book 36
This Report is a follow-up of the Tichenor and Eiche Superfund Indirect
Cost Rates audits for the fiscal years ended September 30, 1984 and
1983, in which the CPA firm did not express an opinion on the Superfund
Indirect Cost Rate for Region 3 due to questioned and set-aside
Personnel Compensation and Benefits (PC&B) costs for Region 3 for fiscal
year 1984. Region 3 personnel subsequently conducted a review of PC&B
costs for fiscal 1984 and made adjustments to the previously reported
amounts. This is the audit report for the adjusted PC&B figures.
Tichenor & Eiche
U.S. Environmental Protection Agency, Region 4, Atlanta, Georgia:
Report of Audit of Superfund Indirect Cost Rate Under the Comprehensive
Environmental Response, Compensation, and Liability Act of 1980 for the
Fiscal Year Ended September 30, 1983.
N/A
02/17/88
N/A
Cost Recovery Library, Book 24
This Report is a follow-up of the Tichenor and Eiche audit of the
Superfund Indirect Cost Rates for the Fiscal Years ended September 30,
1984 and 1983, in which the CPA firm did not express an opinion on
Region 4's Superfund Indirect Cost Rate for fiscal year 1983. Region 4
personnel reviewed all set-aside and questioned Personnel Compensation
and Benefits costs and adjusted the amounts originally reported. This
is the audit report of the adjusted costs.
Tichenor & Eiche
U.S. Environmental Protection Agency: Report of Audit of Indirect Cost
Rates under the Comprehensive Environmental Response, Compensation, and
Liability Act of 1980, for Fiscal Years Ended September 30, 1984 and
1983.
N/A
09/15/86
N/A
Cost Recovery Library, Book 25
This Report includes the following sections: Scope and Objectives,
Background, Auditors' Report on Superfund Indirect Cost Rates, Report on
Compliance, Schedules of Indirect Cost Rates for FY 1984 and FY 1983.
Tichenor & Eiche
U.S. Environmental Protection Agency Report of Audit of Indirect Cost
Rates Under the Comprehensive Environmental Response, Compensation, and
Liability Act of 1980 for Fiscal Years Ended September 30, 1986 and
1985.
N/A
09/18/87
Tichenor & Eiche
Cost Recovery Library, Book 26
This audit report includes the following sections: Scope and
Objectives, Background, Auditors' Report on Superfund Indirect Cost
Rates, Auditors' Report on Compliance, Schedules of Indirect Cost Rates
for FY 1986 and for FY 1985.
U.S. Comptroller General.
Government Auditing Standards.
N/A
00/00/88
U.S. General Accounting Office
Cost Recovery Library, Book 40
This publication supersedes the 1981 revision of Government Auditing
Standards and became effective for audits on January 1, 1989. It
explains standards for audits of governmental organizations, programs,
activities and functions. Auditing has become an integral element of
government accountability, and the reliance on auditors has enhanced the
need for standards to guide auditors and allow others to rely on
auditors' work. This 1988 revision of Government Auditing Standards is
also know as "the Yellowbook".
U.S. Congress. Office of Technology Assessment.
Assessing Contractor Use in Superfund - A Background Paper of OTA's
Assessment on Superfund Implementation.
N/A
01/00/89
U.S. Government Printing Office.
Cost Recovery Library, Book 21
This background paper explores the following five key issues which what
extent is Superfund dependent on contractors, (2) why depend on
contracting to such a great extent, (3) is the extent of Superfund's
dependence on contracting appropriate, (4) does the extent of
Superfund's dependence on contracting reduce environmental
effectiveness, and (5) is Superfund's heavy dependence on contracting
cost effective. This assessment presents some preliminary findings and
then goes on to present some thoughts about the use of Superfund
contractors in the future.
U.S. Congress.
Inspector General Act of 1978 and the Legislative History. Public Law
95-452 and the Legislative History for Public Law 95-452.
U.S. Code; Congressional and Administrative News. 95th Congress -
Second Session, Volume 1 and Volume 4.
01/19/78
West Publishing Company.
Cost Recovery Library, Book 41
The Inspector General Act of 1978 was written in order to legislate the
reorganization of the executive branch of the Government and increase
its economy and efficiency by establishing Offices of Inspector and
Auditor General in seven executive departments and six executive
agencies, to consolidate existing auditing and investigative resources
to more effectively combat fraud, abuse, waste and mismanagement in the
programs and operations of those departments and agencies.
U.S. Department of Justice and U.S. Environmental Protection Agency.
A Well Documented Case.
N/A
02/00/93
U.S. Department of Justice
Cost Recovery Library, Book 55
"A Well Documented Case" was produced by the U.S. Department of Justice
(DOJ) Audiovisual Unit and is the result of a project done with members
of the DOJ Litigation Support Section, attorneys from the DOJ
Environmental Enforcement Section and members of the Environmental
Protection Agency (EPA) staff. This video was designed to explain vital
cost documents necessary to support the litigation of Superfund cases,
including state documents, EPA documents and other federal agency
documents. This video is designed as a training tool for both EPA and
DOJ personnel. The video script was written by Mark Trachtman and the
runtime is 21 minutes and 47 seconds. This is a VHS tape. (4 Copies)
U.S. District Court for the District of Rhode Island.
U.S. of America vs. American Cyanamid Company (Picillo Pig Farm) and
Rohm & Haas Company; Memorandum and Order.
N/A
03/17/92
N/A
Cost Recovery Library, Book 53
In this important CERCLA cost issues decision, Judge Pettine rejected
all of the National Contingency Plan (NCP) challenges in issue and
reversed the Special Master's recommendation that some costs should be
disallowed as "duplicative". The Court held that costs will only be
rejected as inconsistent with the NCP if the defendants prove a response
action was arbitrary and capricious when measured against a specific
provision of the NCP, and that excess costs resulted from the
inconsistency.
U.S. Environmental Protection Agency.
GOVCOST Reports, FY83 and FY84.
N/A
00/00/85
N/A
Cost Recovery Library, Book 38A - 38D
These computer printouts contain indirect cost allocation information
prepared using GOVCOST, an Ernst & Whinney software package designed to
solve indirect cost allocation problems. GOVCOST was used by the
Environmental Protection Agency (EPA) in allocated costs by EPA
organization unit, list of allocation statistics by organizational unit,
and summary of allocated costs. Included with these reports is a copy
of the GOVCOST User's Guide prepared by Ernst & Whinney.
U.S. Environmental Protection Agency.
Headquarters Telephone Directory.
N/A
08/00/91, 06/00/93
U.S. Environmental Protection Agency.
Cost Recovery Library, Book 3
This directory contains a complete telephone listing of the
Environmental Protection Agency's (EPA's) offices as well as individuals
located at EPA's Headquarter offices.
U.S. Environmental Protection Agency.
A Management Review of the Superfund Program.
N/A
06/00/89
N/A
Cost Recovery Library, Book 46
This review, commissioned by the Administrator of the Environmental
Protection Agency (EPA), William K. Reilly, appears in the reference
materials section of the Superfund Program Recovery of Costs for CERCLA
Response Actions, Proposed Rule Public Docket 115CR (Refer to Book 44).
The report discusses a strategy for Superfund, strengthening enforcement
and maximizing responsible party work at Superfund sites, accelerating
and improving remedial action, using innovative technologies at
Superfund sites, involving the community, managing and administering
Superfund, and communicating progress to the public.
U.S. Environmental Protection Agency.
Recovery of Costs for CERCLA Response Actions; Proposed Rule.
N/A
00/00/92
U.S. Environmental Protection Agency.
Cost Recovery Library, Book 39
This is the proposed rule submitted for public comment which amends 40
CFR Part 300 and establishes a new 40 CFR Part 308, CERCLA Cost
Recovery. The issues addressed by the proposed rule indirect costs and
interest; documenting response actions and costs; CERCLA statute of
limitations; and public comment. Refer to Book 44 for the Superfund
Program Recovery of Costs for CERCLA Response Actions, Proposed Rule
Public Docket 115CCR.
U.S. Environmental Protection Agency.
Resources Management Directives, Financial Management of the Superfund
Program, General Superfund Information; excerpt re. Superfund Account
Numbers.
N/A
07/25/88
U.S. Environmental Protection Agency.
Cost Recovery Library, Book 34
This excerpt includes pages 2-5 - 2-9, along with exhibits, which
describe the components of Superfund account numbers. Topics covered
include appropriation year, program element, allowance holder, regional
identifier/responsibility center, activity code, and site/spill
identifier. Tables are also included which show program element titles
and codes, Superfund allowance holders codes, and Superfund activity
codes by category and fiscal year.
U.S. Environmental Protection Agency.
Superfund Program Recovery of Costs for CERCLA Response Actions,
Proposed Rule Public Docket 115CR.
N/A
08/06/92
N/A
Cost Recovery Library, Book 44
This collection is approximately 2000 pages in length and it contains
the documents which are relevant to this rulemaking. The proposed
regulation is intended to clarify certain aspects of the cost recovery
process and thereby avoid unnecessary costs and delays involved in that
process whether they occur during settlement negotiations or
administrative or judicial proceedings. The Proposed Rule Public Docket
115CR contains the following Notices, Public Comments, Response to
Comments (Support Document), Communications/Correspondence, Public
Information Materials, Reference Materials, and Support Materials
Available to the Public from Other Sources. (See Book 39 for a copy of
the Proposed Rule as submitted by EPA for public comment).
U.S. Environmental Protection Agency.
Who's Who and What's What in PCMD.
N/A
02/00/90
U.S. Environmental Protection Agency.
Cost Recovery Library, Book 17
This handbook provides the reader with information about the
Environmental Protection Agency's (EPA's) Procurement and Contracts
Management Division (PCMD) and was written to assist employees in EPA
Regions and in Headquarters. This reference book describes the
important elements of the contracting process, points of contact within
the Procurement and Contracts Management Division as well as information
on all the regulations and procedures followed in PCMD. An
organizational chart which delineates the Branches and Sections within
PCMD is included.
U.S. Environmental Protection Agency.
40 CFR Part 2, Disclosure of Confidential Data; Interim Rule.
Federal Register, Volume 58, No. 2 pp. 458 - 465.
01/05/93
United States Government Printing Office
Cost Recovery Library, Book 61
This rule updates statutory references to the Comprehensive
Environmental Response, Compensation, and Liability Act (CERCLA)
pursuant to changes made by the Superfund Amendments and Reauthorization
Act of 1986 (SARA), corrects erroneous citations to CERCLA and the Clean
Air Act (CAA) in these regulations, authorizes disclosure of
confidential data submitted by contractors, pursuant to CERCLA section
104, to authorized representatives of the United States and to
potentially responsible parties (PRPs) in actions under CERCLA section
107 for recovery of EPA's response costs, and authorizes disclosure of
confidential data to contractors of other Federal Agencies.
U.S. Environmental Protection Agency, Financial Management Division,
Superfund Accounting Branch.
Annual Allocation Reporting Process, EPA Guidance Document.
N/A
07/23/92
U.S. Environmental Protection Agency
Cost Recovery Library, Book 58
This guidance is intended to be the primary source of guidance for the
Environmental Protection Agency's (EPA's) preparation in the Annual
Allocation Reporting Process. This document discusses the Annual
Allocation Reporting Process, defines the roles and responsibilities of
EPA participants in the Annual Allocation Reporting Process, provides
guidance for the performance of activities required prior to a
contractor's report preparation, and discusses additional sources of
information.
U.S. Environmental Protection Agency. Financial Management Division.
Superfund Accounting Branch.
Fiscal Year 1988 Indirect Costs.
N/A
09/04/91
N/A
Cost Recovery Library, Book 69
This binder includes calculations for EPA's indirect costs for fiscal
year 1988. These calculations are used to allocate EPA's indirect costs
for fiscal year 1988. Notes regarding the indirect cost computations
include indirect cost methodology; allocation statistics;
identification of costs; cost exclusions in regards to IAGs, contracts,
and grants; realignment of amounts in regard to layoffs; review of the
calculations, and supporting detail are included as part of this
package.
U.S. Environmental Protection Agency. Financial Management Division.
Superfund Accounting Branch.
Summary of the Indirect Cost Pools, Fiscal Year 1987 Indirect Costs.
N/A
N/A
N/A
Cost Recovery Library, Book 68
This binder contains EPA's indirect cost pool calculations for fiscal
year 1987. These calculations are used to allocate EPA's indirect costs
for fiscal year 1987. Notes regarding the indirect cost methodology,
indirect cost exclusions, indirect costs expended, indirect cost
computer files, indirect cost computations, other adjustments to
indirect costs, indirect costs HQ Press Releases are included as part of
this package.
U.S. Environmental Protection Agency, Financial Management Division,
Superfund Accounting Branch.
Transmittal of Revised Annual Allocation Clause and Instruction Document
for Superfund Contracts.
N/A
09/13/91
U.S. Environmental Protection Agency
Cost Recovery Library, Book 59
The purpose of this memorandum is to transmit a revised Annual
Allocation contract clause for all active Superfund contracts. This
transmittal includes a brief contract clause Attachment A, Annual
Allocation of Non-Site Costs and Attachment B, Instructions for
Performing the Annual Allocation of Non-Site-Specific Costs. Both the
clause and the instruction document incorporate comments and suggestions
from PCMD staff, regional contracting officers, and the Contracts
Operation Review and Assessment Staff of OSWER.
U.S. Environmental Protection Agency. Office of Communications and
Public Affairs.
Glossary of Environmental Terms and Acronym List.
N/A
12/00/89
U.S. Environmental Protection Agency.
Cost Recovery Library, Book 2
This glossary of environmental terms and acronyms is designed to give
the user an explanation of the more commonly used environmental terms
and acronyms appearing in EPA publications, news releases and other
Agency documents. Please refer to Book 2A for an updated version of
this publication.
U.S. Environmental Protection Agency. Office of Communications and
Public Affairs.
Terms of Environment, Glossary, Abbreviations and Acronyms.
N/A
09/00/92
U.S. Environmental Protection Agency.
Cost Recovery Library, Book 2A
This glossary of environmental terms, abbreviations, and acronyms is the
most recent Environmental Protection Agency (EPA) publication which
defines the more commonly used environmental terms appearing in EPA
publications, news releases, and other Agency documents. This glossary
combines terms and acronyms from previously published lists, internal
glossaries produced by various programs and specific suggestions made by
personnel in many Agency offices.
U.S. Environmental Protection Agency. Office of the Comptroller.
Financial Management Division. Superfund Accounting Branch.
Financial Management Procedures for Documenting Superfund Costs.
N/A
09/00/86
U.S. Environmental Protection Agency
Cost Recovery Library, Book 43
This handbook establishes Agency-wide procedures to ensure that
documentation of the Environmental Protection Agency's (EPA's) costs of
cleaning up Superfund sites is complete and accurate and can be provided
to attorneys for litigation in a timely manner. Financial Management
Procedures for Documenting Superfund Costs was written primarily for
EPA's Financial Management Offices (FMOs), which are responsible for
documenting Superfund costs and providing copies of the cost
documentation to EPA counsel. This document is often referred to as
"the Bluebook".
U.S. Environmental Protection Agency. Office of the Comptroller.
Financial Management Division.
Financial Management of the Superfund Program.
N/A
07/25/88
U.S. Environmental Protection Agency
Cost Recovery Library, Book 42
This document, designated as Directive 2550-D of the Resources
Management Directives Systems, provides financial management and
accounting policies and procedures guidance for the Superfund Program.
U.S. Environmental Protection Agency. Office of the Comptroller.
Financial Management Division. Superfund Accounting Branch.
Pilot Project Design and procedures: Transfer of Cost Documentation
Package Responsibilities to Region VII.
N/A
03/23/89
N/A
Cost Recovery Library, Book 32
This Report describes the Pilot Study, using the Environmental
Protection Agency's (EPA's) Region VII, to test and confirm the
feasibility of transferring cost documentation package preparation
responsibilities to the Regions. The Report contains four chapters,
including a description of the Pilot Study, procedures for the initial
and on-going transfer of site files to Region VII, and procedures for
monitoring the timeliness and quality of cost documentation package
preparation.
U.S. Environmental Protection Agency. Office of the Comptroller.
Financial Management Division. Superfund Accounting Branch.
State Superfund Financial Management and Recordkeeping Guidance.
N/A
11/00/87
U.S. Environmental Protection Agency
Cost Recovery Library, Book 35
This handbook provides Superfund financial management and recordkeeping
guidance to help state agencies receiving Superfund monies to understand
and meet their site-specific financial management and recordkeeping
responsibilities.
U.S. Environmental Protection Agency. Office of the Comptroller.
Financial Management Division. Superfund Accounting Branch.
Superfund Indirect Cost Manual for Fiscal Years 1985 and 1986.
N/A
07/00/91
U.S. Environmental Protection Agency
Cost Recovery Library, Book 33
This Manual provides a detailed description of the computation of the
Environmental Protection Agency's (EPA's) indirect cost rates and should
be used in conjunction with the Superfund Indirect Cost Manual for Cost
Recovery Purposes, FY 1983 through FY 1986, issued in March 1986 (see
Book 27). This Manual has three sections. Section one provides a brief
description of the theory of indirect costs. The second section is a
detailed description of the steps taken in computing the Agency's
indirect cost rates. The third section describes the changes in the
indirect cost methodology from FY 1983-84 and FY 1985-86. The FY 1985
and FY 1986 computations are included as an appendix.
U.S. Environmental Protection Agency. Office of the Comptroller.
Office of Administration and Resources Management.
Superfund Final Indirect Cost Rates for Fiscal Years 1987 and 1988.
N/A
04/02/93
U.S. Environmental Protection Agency
Cost Recovery Library, Book 57
This memo transmits final indirect cost rates for fiscal years 1987 and
1988. These rates are applied to payroll hours worked in selected
Responsibility Centers as described in the "Superfund Indirect Cost
Manual Fiscal Years 1985 and 1986" dated July 1991 (Book 33). The 1987
and 1988 rates were computed based on the indirect cost methodology
recommended in a study by Ernst & Whinney dated August 1983 (Book 22)
and have been audited by the Office of Inspector General (Book 23).
Attachment A, Final Indirect Cost Rates for Superfund Cost Recovery
Fiscal Years 1987 and 1988, and Attachment B, Final and Provisional
Indirect Cost Rates for Superfund Cost Recovery Fiscal Years 1983
through 1993 are included.
U.S. Environmental Protection Agency. Office of the Comptroller. Office
of Administration and Resources Management.
Superfund Indirect Cost Manual for Cost Recovery Purposes, FY 1983
through FY 1986.
N/A
03/00/86
U.S. Environmental Protection Agency
Cost Recovery Library, Book 27
This Manual was prepared to describe the fundamentals of the indirect
cost allocation methodology in an understandable way. The Manual also
explains how the FY 1983 and FY 1984 indirect cost rates were developed.
U.S. Environmental Protection Agency. Office of the Comptroller.
Office of Administration and Resources Management.
Superfund Indirect Cost Rates for Fiscal Years 1985 and 1986.
N/A
12/17/87
U.S. Environmental Protection Agency
Cost Recovery Library, Book 28
This Memo transmits final indirect cost rates for FY 1985 and FY 1986.
The rates have been audited by the Office of Inspector General. The
indirect cost rate calculations for FY 1985 and 1986 are included as an
attachment to this memo.
U.S. Environmental Protection Agency. Office of the Comptroller.
Office of Administration and Resources Management.
Superfund Indirect Cost Rates for Fiscal Year 1987.
N/A
09/28/89
U.S. Environmental Protection Agency
Cost Recovery Library, Book 29
This memo transmits the FY 1987 Superfund indirect cost rates for cost
recovery actions. These rates are considered provisional and subject to
change based on an audit by the Environmental Protection Agency's
(EPA's) Office of Inspector General and promulgation of EPA's Regulation
on CERCLA Cost Recovery. The FY 1987 provisional indirect cost rates
are included as an attachment to this memo.
U.S. Environmental Protection Agency. Office of the Comptroller.
Office of Administration and Resources Management.
Superfund Indirect Cost Update.
N/A
01/05/87
U.S. Environmental Protection Agency
Cost Recovery Library, Book 30
This memo updates the information contained in the Superfund Indirect
Cost Manual, FY 1983 through FY 1986, which provided indirect cost rates
to be used in Superfund cost recovery actions. This memo provides new
rates for FY 1983 - FY 1986 and a provisional rate for FY 1987,
clarifies the distinctions between provisional rates and final rates,
and apprises the reader of the Environmental Protection Agency's (EPA's)
plans regarding indirect costs during FY 1987.
U.S. Environmental Protection Agency. Office of the Comptroller.
Office of Administration and Resources Management.
Transmittal of FY 1983 Indirect Cost Rates for Use in CERCLA Section 107
Actions.
N/A
07/08/85
U.S. Environmental Protection Agency
Cost Recovery Library, Book 31
This transmittal includes as Attachment 1 the FY 1983 indirect cost
rates for each region and specific instructions for indirect cost rate
calculation. These rates are used in calculating Agency indirect costs
to be claimed for reimbursement from responsible parties in CERCLA cost
recovery actions. The transmittal also includes an Attachment 2, "U.S.
Environmental Protection Agency Stand-Alone Document for Allocating FY
1983 Indirect Costs to Superfund Sites", which gives an explanation of
the allocation methodology used to develop the indirect cost rates for
each region.
U.S. Environmental Protection Agency. Office of Emergency and Remedial
Response.
Superfund: Getting into the Act; Contracting and Subcontracting
Opportunities in the Superfund Program.
N/A
04/00/89
U.S. Environmental Protection Agency.
Cost Recovery Library, Book 16
This publication was intended to assist those interested in providing
contractual services to the Superfund program. This publication
discusses procurement opportunities under Superfund. It also describes
the following five basic types of Superfund services, (4) technical
support services, and (5) policy program management, and administrative
Services. Contact points, addresses, and telephone numbers for firms
with Superfund contracts are provided in this publication.
U.S. Environmental Protection Agency. Office of Emergency and Remedial
Response.
User's Guide to the Contract Laboratory Program.
9240.0-01D
01/00/91
U.S. Environmental Protection Agency.
Cost Recovery Library, Book 72
This Guide was prepared by the Contract Laboratory Program (CLP) Sample
Management Office (SMO) to provide guidance and direction to the
programs clients. This CLP User's Guide discusses the objective and
structure of the CLP, the procedures for CLP analysis and acts as a
reference for the Regions and laboratory contractors to promote
consistency in procedures and to ensure proper adherence to CLP
requirements. A directory of contacts in the National Program Office,
the Sample Management Office, and each of the EPA's ten Regions is
included in this Guide.
U.S. Environmental Protection Agency. Hazardous Site Evaluation
Division.
FIT Zone Contracts Management Guide.
N/A
01/00/90
N/A
Cost Recovery Library, Book 75
This Manual discusses the FIT (Field Investigation Team) contracts as
well as the roles and responsibilities of the Environmental Protection
Agency. The FIT contracts constitute the primary capability of the
Federal government for assessing, inspecting, and ranking hazardous
waste sites. This Guide discusses how the contractor's performance is
tracked (i.e. TDDs (Technical Directive Document) and Progress Reports).
Both TDDs and Progress Reports are known as work performed documents.
U.S. Environmental Protection Agency. Office of the Inspector General.
Annual Superfund Report to the Congress for Fiscal 1987.
N/A
09/00/88
N/A
Cost Recovery Library, Book 66
This report is provided pursuant to section 111(k) of the Comprehensive
Environmental Response, Compensation, and Liability Act (CERCLA) of
1980, as amended. The Superfund Amendments and Reauthorization Act
(SARA) of 1986 amended that section of CERCLA to add several annual
requirements for the Inspector General of each Federal agency carrying
out CERCLA authorities. These requirements include four audit areas
(Trust Fund, Claims, Cooperative Agreements, and Remedial
Investigations/Feasibility Studies (RI/FS)) and an annual report to
Congress regarding the required audit work. This report covers fiscal
1987 audits of Superfund activities. In addition to fulfilling the
statutory requirements the objectives of this report include providing
Congress with significant results of all Superfund audit work and a
better understanding of how the Office of Inspector General is carrying
out its purposes with respect to the Superfund program.
U.S. Environmental Protection Agency. Office of the Inspector General.
Audit Report No. E5E26-05-0101-61508; Report of Audit; EPA's Planning,
Negotiation, Awarding and Administering of Emergency Response Cleanup
Services Contracts (ERCS).
N/A
09/23/86
N/A
Cost Recovery Library, Book 63
This is an audit of the Emergency Response Cleanup Services Contracts
(ERCS). The objective of this audit was to evaluate the efficiency,
effectiveness, and economy of the ERCS contracts.
U.S. Environmental Protection Agency. Office of the Inspector General.
Audit Report No. E1SFF9-03-0144-0100222. Report of Audit, Report of
Audit on Superfund Cost-Plus-Award-Fee Contracts.
N/A
03/28/90
N/A
Cost Recovery Library, Book 64
This is an audit of Superfund Cost-Plus-Award-Fee Contracts. The
purpose of this audit was to determine if awards fees effectively
motivated contractors to excellence, award fee plans and procedures were
consistent between Superfund programs, the award fee process adhered to
Federal Acquisition Regulations, award fee plans developed by the
Agency, and Superfund program user manuals, and award fee process was
completed in a timely manner.
U.S. Environmental Protection Agency. Office of the Inspector General.
Audit Report No. E1SGE2-03-0145-2100209; Final Report on Audit on
Superfund Alternative Remedial Contract Strategy (ARCS) Contracts in
Region 1, 3, and 5.
N/A
02/03/92
N/A
Cost Recovery Library, Book 65
The objective of this audit was to evaluate whether ARCS (Alternative
Remedial Contract Strategy) contracts accelerated site remediation by
expediting site studies, generated improvement in contractor
performance, and increased efficiency and accountability. This report
contains important findings and recommendations regarding ARCS
contracts. Recommendations are made to both the Assistant Administrator
for Solid Waste and Emergency Response and the Acting Assistant
Administrator for Administration and Resources Management.
U.S. Environmental Protection Agency. Office of the Inspector General.
A Decade of Auditing Superfund Obligations and Disbursements: Fiscal
Years 1981 Through 1990, Audit Report P1SFF1-11-0027- 3100058.
N/A
12/29/92
N/A
Cost Recovery Library, Book 60
This audit report summarizes the results of audits performed by the
Office of the Inspector General of Superfund obligations and
disbursements for the 10 year period ending September 30, 1990.
U.S. Environmental Protection Agency. Office of the Inspector General.
Final Audit Report No. P1SFF0-11-0041-3100114 Financial Audit of
Superfund Indirect Cost Rates for Fiscal Years 1988 and 1987.
N/A
02/22/93
N/A
Cost Recovery Library, Book 56
This memo transmits EPA's (Environmental Protection Agency's) final
audit report on the results of the financial audit of the Schedules of
Indirect Cost Rates for the Hazardous Substance Superfund for the Fiscal
Years Ended September 30, 1988 and September 30, 1987. The attached
report (Dated January 27, 1993) was prepared by Leonard G. Birnbaum and
Company, Certified Public Accountants, and is based on field work they
performed from September 4, 1991, to July 14, 1992. The rates were
calculated from EPA's indirect costs in operating the Superfund program.
The indirect cost rates are used in cost recovery actions against
responsible parties.
U.S. Environmental Protection Agency. Office of the Inspector General.
The OIG Manual; Chapter 103 - Review of Internal Controls, Chapter 104
- The Survey Phase of Audits, Chapter 105 - Reviews of Operation,
Chapter 107 - Audit Guides and Assignment Programs, Chapter 108 - Audit
Evidence and Working Papers, Chapter 109 - Nature and Presentation of
Audit Findings and Recommendations, Chapter 110 Audit Report Content and
Format, Chapter 111 - Review and Issuance of Audit Reports, Chapter 112
- Distribution of Audit Reports, Chapter 117 - Management of
Multidivisional Audits, Chapter 122 - Compliance with Laws and
Regulations, and Chapter 150 - Reports of Review.
N/A
03/26/84 - 09/02/92
N/A
Cost Recovery Library, Book 62
These OIG (Office of Inspector General) Manual Chapters cover the OIG
audit process. These procedures include conducting the survey (chapter
104); developing audit guides and programs (the guide and program
details how the audit will be accomplished, what the auditor will do to
accomplish the audit objectives (chapter 107)); the audit work (chapter
108); the audit report phase (chapters 109, 110, 111, 112) and special
reviews (chapter 150). In addition to these procedures, the OIG audit
staff is required to comply with the General Accounting Office (GAO)
Government Auditing Standards and other generally accepted audit
standards (Please refer to Book 40).
U.S. Environmental Protection Agency, Office of Solid Waste and
Emergency Response.
Enforcement Project Management Handbook.
Directive 9837.2B
05/00/93
N/A
Cost Recovery Library, Book 67
The overall goal of the Superfund program is to protect human health and
the environment through timely and effective site remediation.
Enforcement plays a major role in this process. This handbook describes
the roles and responsibilities of the Regional Project Manager (RPM) in
identifying and communicating with Potentially Responsible Parties
(PRPs), coordinating with the community, States, and natural resource
trustees; negotiating for site cleanup; initiating administrative and
judicial enforcement actions; selecting site remedies; recovering
EPA's cleanup costs; and overseeing PRP-lead response actions.
U.S. Environmental Protection Agency. Office of Solid Waste and
Emergency Response.
National Cost Recovery Staff Directory.
N/A
07/00/92
U.S. Environmental Protection Agency
Cost Recovery Library, Book 37
This directory lists the staff involved in cost recovery in the
Environmental Protection Agency (EPA) Headquarters Office of Waste
Programs Enforcement, Office of Enforcement, and Financial Management
Division; in the Regional Waste Management Divisions, Regional
Financial Management Office, and Offices of Regional Council; and the
Department of Justice (DOJ). The directory lists staff name, position,
areas of specialization, and phone number/mail code.
U.S. Environmental Protection Agency. Office of Solid Waste and
Emergency Response.
Technical Assistance Team (TAT) Contracts User's Manual.
OSWER Directive 9242.4-01A
09/00/87
U.S. Environmental Protection Agency.
Cost Recovery Library, Book 73
This manual presents information and guidance on the management and
implementation of the Environmental Protection Agency's (EPA's)
"Technical Assistance Teams (TAT)" contracts. EPA's successful
implementation of emergency response action responsibilities requires
multidisciplinary Technical Assistance Teams (TATs) for each EPA Region.
EPA has procured the services of two TAT contractors under the
"Technical Assistance Teams for Emergency Response, Removal and
Prevention" contracts to assist in implementing Superfund Emergency
response activities. This manual defines the roles and responsibilities
of EPA and contractor personnel in managing and executing the TAT
contracts. Additionally, this manual discusses the work performed
documents pertaining to the TAT contracts.
U.S. Environmental Protection Agency. Office of Waste Programs
Enforcement, CERCLA Enforcement Division, Contracts and Planning Branch,
Contracts Management Section.
TES V+ User's Manual.
N/A
04/00/92
N/A
Cost Recovery Library, Book 74
This Manual describes the Technical Enforcement Support V+ contracts by
giving an overview including the background and structure of the TES
contracts, contractor requirements in executing statement of work
activities, and the role contract management has in regards to the TES
contracts. This Guide also discusses TES work assignment management
(WAM).
U.S. General Accounting Office.
Superfund: A More Vigorous and Better Managed Enforcement Program is
Needed.
N/A
12/00/89
N/A
Cost Recovery Library, Book 45
This report discusses the Environmental Protection Agency's (EPA's)
Superfund enforcement program. The report covers EPA's process for
identifying liable and financially viable parties to hold responsible
for cleaning up Superfund sites; EPA's use of its funding and de
minimis settlements; EPA's recovery of its costs in cleaning up
Superfund sites; and EPA's management of the enforcement program. This
report also appears in Book 44, Superfund Program Recovery of Costs for
CERCLA Response Actions, Proposed Rule Public Docket 115CR.
U.S. General Accounting Office.
GAO's Policy and Procedures Manual for Guidance of Federal Agencies,
Title 7 - Fiscal Guidance.
N/A
02/12/90
N/A
Cost Recovery Library, Book 49
The General Accounting Office has revised Title 7 of its Policy and
Procedures Manual for Guidance of Federal Agencies. This revision has
been made to simplify and modernize GAO's guidance on legal and
accounting requirements for fiscal procedures. It supplements Title 2
of this Manual. The Manual appears in the reference materials section
of the Superfund Program Recovery of Costs for CERCLA Response Actions,
Proposed Rule Public Docket 115CR (Refer to Book 44).
U.S. General Accounting Office. Office of Policy.
Title 2, GAO Policy and Procedures Manual for Guidance of Federal
Agencies.
N/A
05/18/88
N/A
Cost Recovery Library, Book 48
This is a reprint of Title 2 which combines transmittals 2-24, 2-25, and
2-26. This Manual discusses accounting principles and standards,
internal control standards, and accounting systems. This reprint of
Title 2 appears in the reference materials Section of the Superfund
Program Recovery of Costs for CERCLA Response Actions, Proposed Rule
Public Docket 115CR (Refer to Book 44).
White, Mark J.
Private Response - Cost Recovery Actions Under CERCLA.
University of Kansas Law Review, Vol. 34, No. 1, pp. 109 - 147.
09/00/85
N/A
Cost Recovery Library, Book 12
This article addresses the actions a private individual can take in
response to the dangers posed by a hazardous waste site, and what, if
any, costs incurred in responding to these dangers the individual may
recover. This article discusses the courts' decisions regarding private
response cost recovery actions and concludes that the disparity in these
decisions arises from both the uncertain basis for private actions and
the limited statutory guidance available in CERCLA. Lastly, the author
suggests that these issues can only be resolved when Congress clarifies
its intent regarding the availability for private response-cost actions.