AUDIT EPA Act of 2024

Not later than 1 year after the date of enactment of this section, and every year thereafter for a period of 6 years, the Administrator shall provide for an audit of the programs and activities of the Environmental Protection Agency under this Act and other applicable authorities relating to air pollution.

Each audit under this section shall—

(1) be conducted in an objective manner by an independent party outside of the Environmental Protection Agency;

(2) be conducted in compliance with the International Professional Practices Framework and the International Standards for the Professional Practice of Internal Auditing, published by the Institute of Internal Auditors; and

(3) meet generally accepted government auditing standards.

Each audit under this section shall include an audit of a representative sample of programs and activities carried out by recipients and subrecipients through funds received through grants, cooperative agreements, and loans from the Environmental Protection Agency during the period covered by the audit.

Not later than 180 days after the completion of each audit under this section, the Administrator shall submit a report containing the results of such audit to the Committee on Energy and Commerce of the House of Representatives, the Committee on Environment and Public Works of the Senate, the Inspector General of the Environmental Protection Agency, and the Comptroller General of the United States.

Each report under paragraph (1) shall—

(A) be disaggregated by category, including—

(i) the disbursement of financial awards directly or indirectly by the Administrator;

(ii) operation and management of programs;

(iii) development and issuance of regulations;

(iv) compliance assistance;

(v) enforcement activities; and

(vi) other related activities; and

(B) identify each recipient and subrecipient of a grant, cooperative agreement, or loan from the Environmental Protection Agency during the period covered by the audit.

For the purpose of implementing this section, the Administrator is authorized, in each relevant fiscal year, to use amounts made available to the Administrator in that fiscal year in the account entitled Environmental Protection Agency—Environmental Programs and Management.