Attached is the semiannual Compendium of Unimplemented Recommendations as of March 31, 2014, prepared by the Office of Inspector General (OIG) of the U.S. Environmental Protection Agency (EPA). By law, the OIG serves as the Inspector General for the U.S. Chemical Safety and Hazard Investigation Board (CSB) as well as the EPA. As such, this report includes information pertaining to the EPA and the CSB. This Compendium fulfills the Inspector General Act of 1978, as amended, requirement to include an identification of each significant recommendation described in previous semiannual reports on which corrective action has not been completed. It is included as a part of the semiannual reports summarizing the activities of the OIG. The information included in part 1 of the report identifies those significant recommendations with corrective actions that have not been implemented 1 year or more past the agreed-to completion date and are past due. The information in part 2 identifies those recommendations with corrective actions that have not been completed less than 1 year past the agreed-to date or have agreed-to dates that are in the future. Corrective actions are being reported as past due if they have not been completed within 1 year of the original agreed-to date. This Compendium is issued in conjunction with the Semiannual Report to Congress, October 1, 2013- March 31, 2014, and as a separate report to the EPA's leadership. As part of the OIG's results-oriented culture, we perform follow-up assessments to determine whether planned actions by the EPA in response to OIG recommendations were taken. Follow-up is done in collaboration with the EPA's Office of the Chief Financial Officer and the EPA's audit follow-up coordinators. The goal is to improve overall audit management by increasing the EPA's managers' awareness of outstanding agreed-to commitments for action on OIG report recommendations. Implementing these recommendations will correct weaknesses, reduce vulnerabilities to risk, and leverage opportunities for improved performance.