Purpose: This regulation provides general policy and guidance for establishing procedures governing the financial closeout of Site-Specific Interagency Agreements (IAs), Generic IAs, and Site-Specific Work Authorization Forms (WAFs) issued by the U.S. Environmental Protection Agency (EPA) to the U.S. Army Corps of Engineers (USACE) for the EPA Superfund Program. It covers agreements involving both the Direct Cite and Reimbursable Funding Methods.