Superfund Program: Updated Appropriation and Expenditure Data
(18-FEB-04, GAO-04-475R).
This report contains GAO's update of the appropriation and
expenditure data for the Environmental Protection Agency's
Superfund program since a July 2003 report.
-------------------------Indexing Terms-------------------------
REPORTNUM: GAO-04-475R
ACCNO: A09330
TITLE: Superfund Program: Updated Appropriation and Expenditure
Data
DATE: 02/18/2004
SUBJECT: Appropriated funds
Federal funds
Financial analysis
Financial management
Financial records
Financial statement audits
Funds management
Trust funds
Comparative analysis
Superfund Trust Fund
Superfund Program
******************************************************************
** This file contains an ASCII representation of the text of a **
** GAO Product. **
** **
** No attempt has been made to display graphic images, although **
** figure captions are reproduced. Tables are included, but **
** may not resemble those in the printed version. **
** **
** Please see the PDF (Portable Document Format) file, when **
** available, for a complete electronic file of the printed **
** document's contents. **
** **
******************************************************************
GAO-04-475R
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.1 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.
1U.S. General Accounting Office, Superfund Program: Current Status and
Future Fiscal Challenges, GAO-03-850 (Washington, D.C.: July 31, 2003).
GAO-04-475R Superfund Program
As agreed with your office, unless you publicly announce its contents
earlier, we plan no further distribution of this report until 5 days after
the issue date. At that time, we will send copies of this report to the
appropriate congressional committees; the Administrator, EPA; and other
interested parties. We will also make copies available to others upon
request. In addition, the report will be available at no charge on the GAO
Web site at http://www.gao.gov.
If you or your staff have any questions, please call me at (202) 512-3841.
Key contributors to this report were Ellen Crocker, Tim Guinane, Jerry
Laudermilk, Nico Sloss, and Tatiana Winger.
Sincerely yours,
John B. Stephenson Director, Natural Resources
and Environment
Enclosures
Page 2
GAO-04-475R Superfund Program
Enclosure I
Appropriations to the Superfund Program, Fiscal Years 1993 through 2004
Source: The President's budget appendix, fiscal years 1995 through 2005.
Page 3
GAO-04-475R Superfund Program
Enclosure II
EPA's Superfund Program Expenditures, Fiscal Years 1993 through 2003
Dollars in
millions
Total expenditures in Total expenditures in constant 2003
Fiscal year current year dollars dollars
1993 $1,329 $1,592
1994 1,473 1,727
1995 1,460 1,677
1996 1,305 1,470
1997 1,361 1,507
1998 1,337 1,462
1999 1,512 1,633
2000 1,502 1,590
2001 1,406 1,454
2002 1,344 1,366
2003 1,517 1,517
Source: EPA data.
(360444)
Page 4
GAO-04-475R Superfund Program
This is a work of the U.S. government and is not subject to copyright
protection in the United States. It may be reproduced and distributed in
its entirety without further permission from GAO. However, because this
work may contain copyrighted images or other material, permission from the
copyright holder may be necessary if you wish to reproduce this material
separately.
The General Accounting Office, the audit, evaluation and investigative arm
of
GAO's Mission Congress, exists to support Congress in meeting its
constitutional responsibilities and to help improve the performance and
accountability of the federal government for the American people. GAO
examines the use of public funds; evaluates federal programs and policies;
and provides analyses, recommendations, and other assistance to help
Congress make informed oversight, policy, and funding decisions. GAO's
commitment to good government is reflected in its core values of
accountability, integrity, and reliability.
The fastest and easiest way to obtain copies of GAO documents at no cost
is through the Internet. GAO's Web site (www.gao.gov) contains abstracts
and full-
Obtaining Copies of GAO Reports and Testimony
text files of current reports and testimony and an expanding archive of
older products. The Web site features a search engine to help you locate
documents using key words and phrases. You can print these documents in
their entirety, including charts and other graphics.
Each day, GAO issues a list of newly released reports, testimony, and
correspondence. GAO posts this list, known as "Today's Reports," on its
Web site daily. The list contains links to the full-text document files.
To have GAO email this list to you every afternoon, go to www.gao.gov and
select "Subscribe to e-mail alerts" under the "Order GAO Products"
heading.
Order by Mail or Phone The first copy of each printed report is free.
Additional copies are $2 each. A check or money order should be made out
to the Superintendent of Documents. GAO also accepts VISA and Mastercard.
Orders for 100 or more copies mailed to a single address are discounted 25
percent. Orders should be sent to:
U.S. General Accounting Office 441 G Street NW, Room LM Washington, D.C.
20548
To order by Phone: Voice: (202) 512-6000 TDD: (202) 512-2537 Fax: (202)
512-6061
To Report Fraud, Contact: Web site: www.gao.gov/fraudnet/fraudnet.htm
Waste, and Abuse in E-mail: [email protected]
Federal Programs Automated answering system: (800) 424-5454 or (202)
512-7470
Public Affairs Jeff Nelligan, Managing Director, [email protected] (202)
512-4800 U.S. General Accounting Office, 441 G Street NW, Room 7149
Washington, D.C. 20548
*** End of document. ***