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GAO-04-475R 1 (2004-02-18)

handle is hein.gao/gaocrptapyx0001 and id is 1 raw text is: 





,Accountability * Integrity* Reliability
United States General Accounting Office
Washington, DC 20548


      February 18, 2004

      The Honorable James M. Jeffords
      Ranking Minority Member
      Committee on Environment and Public Works
      United States Senate

      Subject: Superfund Program: Updated Appropriation and Expenditure Data

      Dear Senator Jeffords:

      You requested that we update the appropriation and expenditure data for the
      Environmental Protection Agency's (EPA) Superfund program as contained in our
      July 2003 report on the status of the program. Superfund program operations are
      funded by appropriations from 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.

      As enclosure I shows, total Superfund program appropriations decreased from
      fiscal year 1993 to fiscal year 2004, in constant 2003 dollars, from $1,903 million to
      $1,241 million, respectively. Since fiscal year 2000, the Superfund program has
      increasingly relied on revenue from general revenue fund appropriations. In fiscal
      year 2004, the appropriation from the general fund was the only source of funds
      for the program. As enclosure II shows, Superfund program expenditures between
      fiscal years 1993 and 2003, also in constant 2003 dollars, have fluctuated between
      $1,727 million and $1,366 million.

      In preparing this report, we relied primarily on our prior work on EPA's
      Superfund program, updated where appropriate through discussions with
      Superfund program officials in EPA headquarters. Because we relied on
      previously issued work, we did not obtain comments from EPA on a draft of this
      report. We conducted our work in February 2004 in accordance with generally
      accepted government auditing standards.





      'U.S. General Accounting Office, Superfund Program: Current Status and Future Fiscal
      Challenges, (GAO-03-S50 (Washington, D.C.: July 31, 2003).


GAO-04-475R Superfund Program

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