Attached is the semiannual Compendium of Unimplemented Recommendations as of September 30, 2011, prepared by the Office of Inspector General (OIG) of the U.S. Environmental Protection Agency (EPA). This Compendium fulfills the requirement of the Inspector General Act of 1978, as amended, to identify reports containing significant recommendations described in previous semiannual reports to Congress on which corrective actions have not been completed. This report is a change from our previous reporting in that it now includes a section of significant recommendations with corrective actions that have future planned completion dates.