U.S. Coast Guard National Pollution Funds Center: Improved Controls Needed for Oil Removal Disbursements And Action Needed For Sustainable Funding, Report to Congressional Committees [open pdf - 4MB]
From the Highlights: "The Coast Guard Authorization Act of 2010 included a provision for GAO [Government Accountability Office] to examine NPFC [National Pollution Funds Center]. This report addresses the extent to which (1) NPFC has designed and implemented internal controls over damage claim and oil removal disbursements to reasonably assure that amounts are appropriately disbursed from the Fund; (2) NPFC has designed and implemented internal controls to reasonably assure that responsible parties are designated and billed, as appropriate, for disbursements from the Fund that are over $500,000; and (3) the Fund was reimbursed for damage claim and oil removal costs in fiscal years 2011 through 2013. GAO also reviewed the Fund's primary source of revenues. GAO obtained and analyzed data on damage claim and oil removal disbursements from fiscal years 2011 through 2013. GAO also obtained and analyzed data on billings and collections for fiscal years 2011 through August 2014 in order to determine which disbursements had been billed and paid. GAO reviewed relevant policies and procedures and interviewed officials and staff at the Coast Guard and EPA."
Government Accountability Office: http://www.gao.gov/