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GAO-04-787R 1 (2004-05-14)

handle is hein.gao/gaocrptaqio0001 and id is 1 raw text is: i SGAO Accountability * Integrity Reliability United States General Accounting Office Washington, DC 20548 May 14, 2004 The Honorable James M. Jeffords Ranking Minority Member Committee on Environment and Public Works United States Senate Subject: Superfund Program: Breakdown of Appropriations Data Dear Senator Jeffords: On February 18, 2004, we issued a report updating the appropriations and expenditure data for the Environmental Protection Agency's (EPA) Superfund program that we included in our July 2003 report on the status of the program.' To supplement this information, you requested that we provide a breakdown of the appropriations data, showing the amounts for the Superfund program, amounts designated for the Agency for Toxic Substances and Disease Registry (ATSDR) and the National Institute of Environmental Health Sciences (NIEHS), and the Brownfields program. Superfund program operations are funded by appropriations from the general revenue fund and the Superfund trust fund. Historically, a tax on crude oil and certain chemicals and an environmental tax on corporations were the primary sources of revenues for the trust fund; however, the authority for these taxes expired in 1995. The trust fund continues to receive revenues in the form of cost recoveries, interest on the fund balance, fines and penalties, and general revenue fund appropriations that supplement the trust fund balance. In preparing this report, we relied primarily on our prior work on EPA's Superfund program, updated where appropriate through discussions with EPA officials in the Office of the Chief Financial Officer and the Office of Solid Waste and Emergency Response. We determined that the appropriations and expenditure data used were sufficiently reliable through our interviews with EPA officials. We conducted our work from February through April 2004 in accordance with generally accepted government auditing standards. As enclosure I shows, total Superfund program appropriations decreased from fiscal year 1993 to fiscal year 2004, in constant 2003 dollars, from $1,884 million to 'U.S. General Accounting Office, Superfund Program: Updated Appropriation and Expenditure Data, GAO-1-4i75IR (Washington, D.C.: Feb. 18, 2004) and Superfund Program: Current Status and Future Fiscal Challenges, GA003-8 50 (Washington, D.C.: July 31, 2003). GAO-04-787R Superfund Program

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