Record Display for the EPA National Library Catalog

RECORD NUMBER: 5 OF 11

OLS Field Name OLS Field Data
Main Title Instructions for Performing the Annual Allocation of Non-Site-Specific Costs.
CORP Author Environmental Protection Agency, Washington, DC. Program and Cost Accounting Branch.
Publisher 21 Dec 1999
Year Published 1999
Stock Number PB2000-104093
Additional Subjects Contractors ; Payments ; US EPA ; Superfund ; Allocation models ; Guidance ; Costs ; Allocations ; Hazardous waste sites ; Accounting ; Guidelines ; Oil spills ; CERCLA ; Responsible parties
Holdings
Library Call Number Additional Info Location Last
Modified
Checkout
Status
NTIS  PB2000-104093 Most EPA libraries have a fiche copy filed under the call number shown. Check with individual libraries about paper copy. 08/25/2000
Collation 36p
Abstract
Two appropriations: CERCLA as amended by SARA (Superfund program) and OPA (Oil Pollution Act) authorize the U.S. Government to recover all response costs associated with cleaning up hazardous waste sites and oil spills. A large portion of EPA's response costs consists of payments to response action contractors. In order for these costs to be adequately supported in cost recovery litigation against the potentially responsible party, a defendable, logical and supportable accounting methodology must be in place that can assign costs to specific sites. The site-specific portion of the contract costs are accounted for by EPA on a site-specific basis. However, contractors' non-site-specific costs are accounted for in a general account and must be allocated to the sites in order to be recovered. This guidance provides a logical and equitable methodology for the distribution of these non-site-specific costs to the total of all sites with and without Superfund site spill identifier numbers (SSIDs) or OPA incident specific site I.D.s and program-wide non-site activities. This effort is called Annual Allocation. This document has been prepared by the Program and Cost Accounting Branch (PCAB) of the Financial Management Division. It provides instructions to contractors on how to perform the annual allocation.