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Directory Results for EPA Should Stop Providing Estimates of Total Labor Hours to Contractors. 09-P-0229, September 9, 2009. For specific contracts we reviewed, EPA provided the contractor with estimates for total labor hours prior to receiving the contractor s to EPA Should Strengthen Internal Controls over Interagency Agreement Unliquidated Obligations. 09-P-0086, January 26, 2009. Audit to evaluate the U.S. EPA s process for reviewing unliquidated interagency agreement (IA) obligations, - epa