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Directory Results for EPA Can Improve Its Oversight of Audit Followup EPA is generally undertaking actions for the nine water-related reports in our reviewseven directed to the Office of Water and two directed to OECA - epa to EPA Can Improve Its Preparation and Use of Independent Government Cost Estimates for Superfund Contracts. 10-P-0065, February 16, 2010. EPA can improve its Superfund IGCEs and the corresponding cost estimating process.