Environmental Audit Program Design Guidelines For Federal

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Agencies

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UNITED STATES ENVIRONMENTAL PROTECTION AGENCY

2002

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TABLE OF CONTENTS

CHAPTER 1: INTRODUCTION. 1-1

1.1 Overview 1-1

1.2 How to Use This Document 1-2

1.3 EPA’s 1986 and 1995 Environmental Audit Policies 1-2

1.4 History of Environmental Auditing. 1-6

1.5 Federal Facilities and Environmental Auditing. 1-7

1.6 Trends in Environmental Auditing 1-8

1.6.1 Management Audits . 1-8

1.6.2 Pollution Prevention Opportunity Assessments . 1-10

1.6.3 Auditing Standards . 1-10

1.6.4 Professional Recognition . 1-11

1.7 Relationship of Auditing to Effective Environmental Program Management. 1-11

PART I. AUDIT PROGRAM DEVELOPMENT AND MANAGEMENT

CHAPTER 2: UNIQUE ASPECTS OF FEDERAL FACILITY AUDITING 2-1

2.1 Overview 2-1

2.2 Agency Mission vs. Environmental Compliance. 2-2

2.3 National Security Concerns 2-4

2.4 The Federal Budget Cycle 2-5

2.5 Federal Agency Budget Process. 2-6

2.6 Contractor and Tenant Activities 2-8

2.7 Waiver of Sovereign Immunity. 2-10

2.7.1 Resource Conservation and Recovery Act (RCRA) 2-11

2.7.2 Comprehensive Environmental Response, Compensation and Liability Act (CERCLA) . 2-11

2.7.3 Emergency Planning and Community Right-to-Know Act (EPCRA) 2-12

2.7.4 Pollution Prevention Act of 1992 (PPA) . 2-12

2.7.5 Clean Air Act (CAA) 2-13

2.7.6 Clean Water Act (CWA) 2-13

2.8 Freedom of Information Act Requests 2-14

2.9 Status of Environmental Auditing at Federal Facilities. 2-15

2.9.1 GAO Report 1995 2-16

2.10 Status of Environmental Management at Federal Facilities (Benchmark

Report) 2-17

2.11 The Role of EPA’s Federal Facility Office 2-18

CHAPTER 3: LEGAL CONSIDERATIONS. 3-1

3.1 Overview 3-1

3.2 Document Protection/Freedom of Information Act Requests. 3-2

3.2.1 Litigation/Discovery 3-4

3.3 EPA Requests for Audit Reports 3-6

3.4 EPA’s 1995 Audit Policy. 3-7

3.5 EPA/DOJ Policy Letter on State Audit Privilege Laws and Policies 3-13

3.6 EPA Policy Regarding the Use of Auditing in Legal Settlements 3-14

CHAPTER 4: AUDITING FEDERAL FACILITIES IN FOREIGN COUNTRIES/OVERSEAS4-1

4.1 Overview 4-1

4.2 Role of Facility Management. 4-1

4.3 Designing an Overseas Environmental Audit Program. 4-3

4.4 Conducting an Overseas Audit Program 4-4

4.5 Summary of Key Elements. 4-6

4.6 Sources of Information 4-7

CHAPTER 5: DESIGNING AN AGENCY-WIDE AUDIT PROGRAM. 5-1

5.1 Overview 5-1

5.2 Factors Affecting Program Design 5-1

5.3 Identifying Audit Program Goals. 5-3

5.4 Identifying Audit Program Objectives 5-5

5.5 Selecting the Type and Scope of an Environmental Audit 5-6

5.5.1 Compliance Audits . 5-7

5.5.2 Property Transfer Assessments . 5-7

5.5.3 Management Audits . 5-9

5.5.4 Waste Contractor/Vendor Audits 5-9

5.5.5 Pollution Prevention Opportunity Assessments . 5-10

5.6 Targeting Facilities. 5-11

CHAPTER 6: PROGRAM ADMINISTRATION. 6-1

6.1 Overview 6-1

6.2 Program Initiation (Genesis of the Program). 6-1

6.2.1 Develop An Environmental Audit Policy . 6-1

6.2.2 Internal Versus External Audits . 6-2

6.2.3 Use Of Contractors Versus Agency Staff 6-3

6.3 Program Management Issues and Activities 6-3

6.3.1 Securing Upper Management Support and Resources . 6-3

6.3.2 Support From Field Offices 6-4

6.3.3 Obtaining Qualified Personnel . 6-5

6.3.4 Medical Monitoring 6-7

6.3.5 Quality Assurance and Audit Program Performance Measurement 6-7

6.3.6 Reporting Responsibilities 6-8

6.3.7 Post-Audit Activities and Corrective Measures . 6-8

6.3.8 Budget Coordination and FEDPLAN . 6-8

6.4 Legal Issues 6-9

6.4.1 Written V. Oral Reports . 6-9

6.4.2 Exit Interview . 6-10

6.4.3 Document Protection and Retention 6-11

6.4.4 Involvement Of General Counsel . 6-11

6.4.5 Report Distribution 6-12

CHAPTER 7: RESOURCES AND TOOLS FOR AUDITORS. 7-1

7.1 Overview 7-1

7.2 Pre-Visit Questionnaire (PVQ). 7-1

7.3 Protocols/Checklists 7-2

7.4 Legal Issues 7-5

7.5 Photography Equipment. 7-6

7.6 Field Assessment Equipment 7-6

7.7 Protective Clothing. 7-7

7.8 Computer Capabilities for Tracking and Reporting 7-7

7.9 Access to Technical References 7-8

7.10 Chain of Title Reports 7-8

7.11 Aerial Photographs 7-9

PART II. THE AUDIT PROCESS

CHAPTER 8: PRE-AUDIT ACTIVITIES. 8-1

8.1 Overview 8-1

8.2 Setting the Objectives and Scope of the Audit. 8-3

8.3 Planning and Preparing the Audit Team for the Site Visit 8-4

8.3.1 Review Relevant Regulations . 8-5

8.3.2 Review and Refine Audit Protocols . 8-6

8.4 Preparing Facility Management for the Audit. 8-7

CHAPTER 9: ON-SITE ACTIVITIES. 9-1

9.1 Overview 9-1

9.2 Introductions with Facility Management 9-1

9.3 Site Interview with Pertinent Facility Staff 9-1

9.4 Site Walk-Through. 9-2

9.5 Record/Documentation Review. 9-4

9.6 Exit Interviews. 9-5

CHAPTER 10: POST SITE ACTIVITIES. 10-1

10.1 Overview. 10-1

10.2 Audit Team Debriefing 10-1

10.2.1 Preliminary Issues 10-1

10.2.2 Develop List of Significant Findings 10-1

10.2.3 Prioritize Audit Findings . 10-2

10.2.4 Clarify Assignments for Audit Team Members 10-4

10.3 Substantiation of Significant Findings. 10-5

10.3.1 Regulatory Reviews 10-5

10.3.2 Phone Calls/FOIA Requests to Regulators . 10-6

10.3.3 Vendors . 10-7

10.4 Identify and Gather Additional Data 10-7

CHAPTER 11: REPORT WRITING AND FOLLOW-UP. 11-1

11.1 Overview. 11-1

11.2 Field Preparation 11-1

11.3 Report Preparation. 11-2

11.4 Sample Report Format. 11-3

11.5 Report Follow-Up (Courtesy Draft to Facility Management 11-4

11.6 Develop Action Plans and Corrective Measures. 11-4

11.7 Communications with Senior Agency Officials on Significant Reports Findings. 11-4

11.8 Enter Audit Findings and Recommendations Into a Formalized Tracking System 11-5

11.9 Budget for Corrective Actions and Coordinate with Federal Budget Cycle . 11-6

11.10 Follow-Up Audits and Verification that Corrective Measures Have Been Implemented. 11-6

LIST OF APPENDICES

APPENDIX A 1986 EPA AUDIT POLICY. A-1

APPENDIX B EPA POLICY REGARDING INCENTIVES FOR SELF-POLICING: DISCOVERY,

DISCLOSURE, CORRECTION AND PREVENTION OF VIOLATIONS B-1

APPENDIX C DOJ POLICY - FACTORS IN DECISIONS OF CRIMINAL PROSECUTIONS FOR

ENVIRONMENTAL VIOLATIONS IN THE CONTEXT OF SIGNIFICANT VOLUNTARY COMPLIANCE

OR DISCLOSURE EFFORTS BY THE VIOLATOR C-1

APPENDIX D UNITED STATES SENTENCING COMMISSION GUIDELINES - DEFINITION OF

EFFECTIVE ‘‘DUE DILIGENCE PROGRAM’’ . D-1

APPENDIX E EPA POLICY CONCERNING THE ROLE OF CORPORATE ATTITUDE IN CRIMINAL

DELISTING. E-1

APPENDIX F JOINT EPA-DOJ POLICY LETTER TO FEDERAL AGENCIES REGARDING STATE

AUDIT PRIVILEGE AND IMMUNITY LAWS. F-1

APPENDIX G CODE OF ENVIRONMENTAL MANAGEMENT PRINCIPLES (CEMP) FOR FEDERAL