As the amount of funds available for Superfund work continues to diminish, it becomes increasingly imperative for the U.S. Environmental Protection Agency (EPA) to spend its Superfund dollars as prudently as possible to achieve maximum benefits from dollars available. This report covers the Fiscal Year 2008 Superfund activity of the EPA Office of Inspector General. The Superfund Amendments and Reauthorization Act of 1986 requires the Office of Inspector General to annually audit the Superfund program and report the results to Congress. Although EPA regions have recovered 56 percent of the total Superfund costs from sites reviewed during an evaluation, they could recover more. EPA had not collected as much as $129 million (44 percent), and determined it will not attempt to recover between $30 million and $90 million of that amount. This indicates a potentially significant breakdown in controls over Superfund cost recovery.