Bureau of Reclamation: Reimbursement of California's Central
Valley Project Capital Construction Costs by San Luis Unit
Irrigation Water Districts (18-DEC-07, GAO-08-307R).
In 1960, Congress authorized the construction of the San Luis
Unit of the Central Valley Project (CVP) in California. The CVP
is a network of dams, canals, pumps, and other facilities
providing water for multiple uses. Located south of the
Sacramento-San Joaquin Delta, the San Luis Unit is a component of
the CVP and was built jointly by the Department of the Interior's
Bureau of Reclamation (Reclamation) and the state of California.
The San Luis Unit stores and delivers water that is used for
various purposes, including agriculture, municipal and industrial
uses, and fish and wildlife needs. Four irrigation water
districts in the San Luis Unit currently receive water from the
CVP. Westlands is the largest of these districts, covering about
three-quarters of the land in the San Luis Unit. The three
smaller districts are Pacheco, Panoche, and San Luis. Reclamation
has a water service contract with each irrigation water district
to deliver CVP water to the district's farmers and other water
users at a set rate per acre-foot. Existing water service
contracts may be renewed for a period of no more than 25 years.
The San Luis Unit includes water storage and delivery facilities,
such as dams, canals, and pumps, as well as the San Luis Drain.
This drain was designed to return used irrigation water to the
delta, but it was never completed. Reclamation is considering two
options to provide drainage for the San Luis Unit. The first
option, which would be implemented by Reclamation, would include
land retirement, evaporation ponds, and treatment methods to
remove salt and selenium from the water. The second option would
transfer responsibility for providing a drainage solution to the
four San Luis Unit irrigation water districts. To assist Congress
in evaluating the proposed drainage solutions, Congress asked us
to determine how much the federal government has spent to
construct the CVP, including the San Luis Unit irrigation and
drainage facilities, and what amount is reimbursable by water
users, and how much of the reimbursable CVP construction cost has
been allocated to San Luis Unit irrigation water districts and
how much they have repaid.
-------------------------Indexing Terms-------------------------
REPORTNUM: GAO-08-307R
ACCNO: A79049
TITLE: Bureau of Reclamation: Reimbursement of California's
Central Valley Project Capital Construction Costs by San Luis
Unit Irrigation Water Districts
DATE: 12/18/2007
SUBJECT: Dams
Strategic planning
Water pipelines
Water supply
Water transportation
Water use
Watersheds
Waterways
Environmental cleanups
Environmental monitoring
Environmental protection
Water pollution control
Water quality
Central Valley Project-San Luis Unit
(CA)
******************************************************************
** 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-08-307R
* [1]PDF6-Ordering Information.pdf
* [2]GAO's Mission
* [3]Obtaining Copies of GAO Reports and Testimony
* [4]Order by Mail or Phone
* [5]To Report Fraud, Waste, and Abuse in Federal Programs
* [6]Congressional Relations
* [7]Public Affairs
December 18, 2007
The Honorable Nick J. Rahall, II
Chairman
Committee on Natural Resources
House of Representatives
The Honorable Grace F. Napolitano
Chairwoman
Subcommittee on Water and Power
Committee on Natural Resources
House of Representatives
The Honorable George Miller
House of Representatives
Subject: Bureau of Reclamation: Reimbursement of California's Central
Valley Project Capital Construction Costs by San Luis Unit Irrigation
Water Districts
In 1960, Congress authorized the construction of the San Luis Unit of the
Central Valley Project (CVP) in California. The CVP is a network of dams,
canals, pumps, and other facilities providing water for multiple uses.
Located south of the Sacramento-San Joaquin Delta, the San Luis Unit is a
component of the CVP and was built jointly by the Department of the
Interior's Bureau of Reclamation (Reclamation) and the state of
California. The San Luis Unit stores and delivers water that is used for
various purposes, including agriculture, municipal and industrial uses,
and fish and wildlife needs. Four irrigation water districts in the San
Luis Unit currently receive water from the CVP. Westlands is the largest
of these districts, covering about three-quarters of the land in the San
Luis Unit. The three smaller districts are Pacheco, Panoche, and San Luis.
Reclamation has a water service contract with each irrigation water
district to deliver CVP water to the district's farmers and other water
users at a set rate per acre-foot. Existing water service contracts may be
renewed for a period of no more than 25 years.
The San Luis Unit includes water storage and delivery facilities, such as
dams, canals, and pumps, as well as the San Luis Drain. This drain was
designed to return used irrigation water to the delta, but it was never
completed. Drainage is needed for about 400,000 acres of the San Luis
Unit's approximately 700,000 acres because a layer of clay prevents
natural drainage, trapping salt and water in the root zone of crops and
reducing the land's agricultural productivity. Construction of the San
Luis Drain was halted in the mid-1970s, in part because of environmental
concerns, including harmful effects on wildlife, caused by the drainage
water. It was later determined that selenium was being leached out of the
soil by the drainage water and accumulating in the Kesterson National
Wildlife Refuge, where it was linked to deaths and deformities in
waterfowl. In response to litigation by Westlands farmers, a federal court
held in 2000 that Reclamation, while not necessarily required to complete
the San Luis Drain, must provide a drainage solution for the San Luis
Unit.
Reclamation is considering two options to provide drainage for the San
Luis Unit. The first option, which would be implemented by Reclamation,
would include land retirement, evaporation ponds, and treatment methods to
remove salt and selenium from the water. Reclamation has completed its
preliminary planning for this option, including an environmental impact
statement and a record of decision.^1 Reclamation's preliminary estimate
of the cost of implementing this option is $2.7 billion. The second option
would transfer responsibility for providing a drainage solution to the
four San Luis Unit irrigation water districts. In exchange for assuming
this responsibility, the irrigation water districts have proposed that
they receive, among other things, (1) forgiveness of their obligation to
repay their portion of total CVP capital construction costs (2) transfer
of title to certain federally owned irrigation facilities in the San Luis
Unit to the irrigation water districts, and (3) approval of 60-year water
service contracts.^2
To assist you in evaluating the proposed drainage solutions, you asked us
to determine (1) how much the federal government has spent to construct
the CVP, including the San Luis Unit irrigation and drainage facilities,
and what amount is reimbursable by water users, and (2) how much of the
reimbursable CVP construction cost has been allocated to San Luis Unit
irrigation water districts and how much they have repaid.
On November 7, 2007, we briefed your staff on the results of our work.
This report summarizes the information presented in that briefing and
officially transmits the slides used during the briefing. This report also
provides additional information that your staff requested during the
briefing on (1) the extent to which the San Luis Unit irrigation water
districts have received "ability-to-pay" financial assistance, (2) the
extent to which the districts have repaid the cost of the Kesterson
Cleanup Program, and (3) how the districts are paying for drainage service
and how Reclamation is handling the payments.
Summary
Reclamation's total capital cost to construct the CVP as of September 30,
2006, is about $3.4 billion. Construction of the San Luis Unit portion of
the CVP, including land, land rights, and buildings, cost $778
million--about $722.5 million for construction of 28 storage, conveyance,
and pumping facilities and $55.5 million for the San Luis Drain.
Reclamation has determined that about $2.9 billion of the total CVP
capital construction cost, or 84 percent, is reimbursable. The
reimbursable amount is distributed to various water users, including
irrigation water districts, which benefit from one or more of the
project's purposes, such as water supply and power generation. Reclamation
has determined that, according to the various benefits they receive from
the CVP, irrigation water districts are responsible for repaying about
$1.6 billion, or 55 percent, of the reimbursable CVP construction costs.
Reimbursement of the remaining $1.3 billion is provided by other users,
such as municipal and industrial water users.
^1San Luis Drainage Feature Re-evaluation: Final Environmental Impact
Statement, U.S. Department of the Interior, Bureau of Reclamation, May
2006, and San Luis Drainage Feature Re-evaluation: Record of Decision,
U.S. Department of the Interior, Bureau of Reclamation, March 2007. The
record of decision identifies the alternative plans considered by
Reclamation, the plan selected for implementation, and the basis for the
selection.
^2Negotiations are ongoing, and this proposal may not represent the water
districts' final position.
Of the $1.6 billion CVP-wide capital construction costs reimbursable by
irrigation water districts, as of September 30, 2005, $523 million had
been allocated to five San Luis Unit districts: Broadview, Pacheco,
Panoche, San Luis, and Westlands, for repayment based on the terms of
their water service contracts.^3 As of that date, the San Luis Unit
irrigation water districts had paid about $74 million of their portion of
CVP-wide capital construction costs, leaving about $449 million to be
repaid by 2030. (See enclosure, briefing slide 13, for a detailed breakout
of the amounts owed, repaid, and remaining for each irrigation water
district.) In general, CVP water users are not responsible for reimbursing
the capital costs of constructing specific facilities within their unit.
Instead, water users are responsible for reimbursing a portion of total
CVP costs. Most of the San Luis Unit capital construction costs--with
certain exceptions--are pooled for reimbursement with the costs of
constructing the rest of the CVP. In addition to their share of the CVP
capital costs that are pooled, irrigation water districts reimburse the
federal government for certain specific project costs they benefit from.
For example, the cost of the San Luis Drain is being reimbursed solely by
the Panoche, San Luis, and Westlands irrigation water districts; the costs
of specific pumps are also paid solely by the irrigation water districts
that benefit from them. In addition, according to Reclamation, Westlands
alone is responsible for repaying the cost of the district's water
distribution system--about $179 million--under a separate repayment
contract. As of September 30, 2006, Westlands had paid $131 million,
leaving $48 million to be repaid. Thus, the combined total CVP capital
construction costs remaining to be repaid by San Luis Unit irrigation
water districts under water service contracts and repayment contracts
amount to about $497 million.
In addition, we determined that
o According to Reclamation officials, San Luis Unit irrigation
water districts have never received ability-to-pay irrigation
assistance to reduce their capital repayment obligations. Such
assistance can be provided to irrigation water districts when
Reclamation determines that they do not have the ability to repay
their share of capital costs.
o The total capital cost of the Kesterson Cleanup Program was
about $26.6 million, according to Reclamation. The reimbursable
capital cost of about $19.8 million was allocated entirely to the
Westlands water district and is included in the total CVP capital
costs of about $437.6 million allocated to Westlands for
reimbursement.
o A specific amount of the water rates paid by the Panoche, San
Luis, and Westlands irrigation water districts--depending on the
terms of their water service contracts--is for drainage. According
to Reclamation officials, the original water service contracts for
all three districts required a fixed rate of 50 cents per
acre-foot for drainage. These contracts have been amended over the
years so that the districts pay either (1) an annually adjusted
rate for all of their water, which in 2007 included a rate of
$1.30 per acre-foot for drainage, or (2) the fixed rate for part
of their water and the adjustable rate for the remainder. Although
the water rates paid by the three irrigation water districts
include an amount for drainage, Reclamation does not credit these
payments specifically toward paying back the capital costs of the
San Luis Drain. Rather, as mentioned above, Reclamation applies
the payments to the portion of the total CVP costs that each
irrigation water district is responsible for.
^3Data as of September 30, 2005, is the most current available from
Reclamation. Effective March 1, 2007, Broadview was annexed by Westlands
and has assigned all of its CVP water to Westlands.
Agency Comments
We obtained comments from Reclamation on our draft briefing slides and on
the additional information provided in this report. Reclamation officials
concurred with our findings and provided us with technical comments, which
we have incorporated as appropriate.
Scope and Methodology
To determine the CVP capital construction costs and the amount allocated
to and reimbursed by irrigation water districts in the San Luis Unit, we
analyzed Reclamation's CVP financial statements and cost allocation
tables. We relied on the independent audit report issued by the public
accounting firm KPMG for Reclamation's fiscal year 2006 financial
statements for assurance of data reliability. We interviewed and collected
documentation from management and financial staff in Reclamation's
Mid-Pacific region and Fresno area offices, and we visited the San Luis
Unit facilities. To obtain stakeholder views on Reclamation's cost and
allocation information, we interviewed and, when applicable, collected
documentation from entities such as the California Department of Water
Resources, State Water Resources Control Board, Westlands Water District,
and the Natural Resources Defense Council. The dollar amounts provided are
the actual costs of construction, unadjusted for inflation. We conducted
our audit work from June through October 2007, in accordance with
generally accepted government auditing standards.
As agreed with your offices, unless you publicly announce the contents of
this report earlier, we plan no further distribution until 30 days from
the report date. At that time, we will send copies of this report to the
Secretary of the Interior and appropriate congressional committees. 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
[8]http://www.gao.gov .
If you or your staff have any questions about this report, please contact
me at (202) 512-3841 or [9][email protected] . Contact points for our
Offices of Congressional Relations and Public Affairs may be found on the
last page of this report. Major contributors to this report were Stephen
D. Secrist, Assistant Director; Ellen W. Chu; Brad Dobbins; Cindy Gilbert;
Wyatt R. Hundrup; Richard Johnson; and Mehrzad Nadji.
Anu K. Mittal
Director, Natural Resources and Environment
Enclosure
Enclosure:
California�s Central Valley Project:
Reimbursement of Capital Construction Costs for the San Luis Unit:
November 7, 2007:
Background:
The Central Valley Project (CVP) in California is a network of dams,
canals, pumps, and other facilities providing water for agriculture and
other uses.
The CVP includes the San Luis Unit, a primarily agricultural area
approximately 700,000 acres in size south of the Sacramento�San Joaquin
Delta (see attachment 1 for map).
Authorized by Congress in 1960, the San Luis Unit was constructed by
the Bureau of Reclamation (Reclamation) and the state of California to
include water storage, conveyance, and pumping facilities, as well as
the San Luis Drain, which was designed to return used irrigation water
to the Sacramento�San Joaquin Delta.
Drainage of used irrigation water is needed for about 400,000 acres in
the San Luis Unit because a layer of clay prevents natural drainage,
trapping salt and water in the root zone of crops and making these
lands less productive.
Begun in 1968, construction of the San Luis Drain was halted in the mid-
1970s before completion, in part because of environmental concerns,
including harmful effects on wildlife, caused by the drainage water.
In 2000, a federal court held that Reclamation was not necessarily
required to construct a drain�i.e., to complete the San Luis Drain�but
was obligated to provide a solution for draining the irrigated lands in
the San Luis Unit.
Four irrigation water districts in the San Luis Unit currently receive
water from the CVP. Westlands is the largest, covering over three-
quarters of the land in the San Luis Unit. The three smaller districts
are Pacheco, Panoche, and San Luis.
Each irrigation water district contracts with Reclamation to deliver
CVP water to the district�s farmers at a district-specific cost per
acre-foot. Contracts are generally for a 25-year term. Farmers who
receive CVP water pay their water district.
In addition to irrigation water districts, CVP water is also used by
others such as municipal and industrial entities, commercial power
generators, and the state of California.
Reclamation is considering two options to provide drainage for the San
Luis Unit:
* an option to be implemented by Reclamation, which includes land
retirement, evaporation ponds, and other methods; and;
* an option that would transfer drainage responsibility to the four San
Luis Unit irrigation water districts, which would provide drainage in
exchange for Reclamation�s:
- forgiving the irrigation water districts� obligations to repay their
portion of total CVP capital construction costs;
- transferring title to certain facilities in the San Luis Unit to the
irrigation water districts, and;
- approving 60-year water supply contracts.
Objectives:
1. How much has the federal government spent to construct the CVP,
including the San Luis Unit irrigation and drainage facilities, and
what amount is reimbursable by water users?
2. How much of the reimbursable CVP construction cost has been
allocated to San Luis Unit irrigation water districts, and how much
have they repaid?
Scope and Methodology:
To determine the CVP capital construction costs and the amount
allocated to and reimbursed by irrigation water districts in the San
Luis Unit, we analyzed Reclamation�s CVP financial statements and cost
allocation tables.
We visited the San Luis Unit, met with Reclamation�s Mid-Pacific region
and Fresno area office management and financial staff, and we
interviewed state and local stakeholders.
We relied on the independent audit report issued by the public
accounting firm KPMG for Reclamation�s fiscal year 2006 financial
statements for assurance of data reliability.
The dollar amounts provided are the actual costs of construction,
unadjusted for inflation.
Objective 1: CVP Capital Construction Costs and Reimbursable Amounts:
The total capital cost to construct the CVP as of September 30, 2006,
is about $3.4 billion.
Reclamation calculates how much of the capital construction cost is
reimbursable under law. The costs assigned to the purposes of flood
control, navigation, and water quality, and the majority of those
assigned to fish and wildlife needs and recreation are not considered
reimbursable.
Reclamation then divides the total reimbursable construction costs
among the various purposes of the CVP, such as supplying water to
agriculture and cities and generating power.
Overall, Reclamation has determined that about $2.9 billion, or 84
percent of the $3.4 billion total CVP capital construction cost, is
reimbursable.
The reimbursable amount is distributed to various water users, such as
irrigation water districts, which benefit from one or more of the
purposes of the project. For example, irrigation water districts
benefit primarily from water supply and power generation.
Reclamation has determined that, according to the various benefits they
receive from CVP, irrigation water districts are responsible for
repaying about $1.6 billion, or 55 percent, of the reimbursable
construction costs. Reimbursement of the remaining $1.3 billion is
provided by others, such as municipal and industrial water users.
Objective 1: San Luis Unit Capital Construction Costs:
The total capital cost of constructing the San Luis Unit portion of the
CVP, including land, land rights, and buildings, is $778 million, of
which $722.5 million is for the unit�s 28 storage, conveyance, and
pumping facilities, and $55.5 million is for the San Luis Drain.
Attachment 2 lists the San Luis Unit facilities and their individual
costs.
Objective 2: San Luis Unit Construction Costs Are Pooled With CVP
Construction Costs:
CVP water users are not specifically responsible for reimbursing the
costs of constructing the facilities in their unit. Instead, water
users are responsible for reimbursing a portion of the overall CVP
costs through the water rates they pay.
Therefore, most of the San Luis Unit construction costs�with certain
exceptions�are pooled for reimbursement with the costs of constructing
the rest of the CVP.
Certain construction costs are not pooled, such as the cost of the San
Luis Drain, which is reimbursed solely by the Panoche, San Luis, and
Westlands irrigation water districts; the costs of certain pumps are
also paid solely by the districts they benefit.
Objective 2: CVP Capital Construction Costs Allocated to San Luis Unit
Irrigators:
Of the $1.6 billion CVP-wide construction costs reimbursable by all CVP
irrigation water districts, as of September 30, 2005, $523 million had
been allocated to five San Luis Unit irrigation water districts:
Broadview, Pacheco, Panoche, San Luis, and Westlands.
As of September 30, 2005, the San Luis Unit irrigation water districts
had paid about $74 million for their portion of CVP-wide capital
construction costs, leaving about $449 million to be repaid by 2030.
In addition, Westlands is solely responsible for repaying the cost of
the district�s water distribution system�$179 million of the $1.6
billion CVP-wide costs. As of September 30, 2006, Westlands had paid
$131 million, leaving $48 million to be repaid.
Objective 2: Allocated Costs Repaid and Remaining for San Luis Unit
Water Districts:
Water districts: Broadview[A];
Total CVP cost allocated: $6,320,674;
Amount repaid: $1,383,979;
Remaining reimbursement: $4,936,695.
Water districts: Pacheco;
Total CVP cost allocated: $2,705,562;
Amount repaid: $1,298,282;
Remaining reimbursement: $1,407,280.
Water districts: Panoche;
Total CVP cost allocated: $27,876,409;
Amount repaid: $4,065,084;
Remaining reimbursement: $23,811,325.
Water districts: San Luis;
Total CVP cost allocated: $48,792,775;
Amount repaid: $2,212,196;
Remaining reimbursement: $46,580,579.
Water districts: Westlands;
Total CVP cost allocated: $437,589,835;
Amount repaid: $65,512,869;
Remaining reimbursement: $372,076,966.
Water districts: Total;
Total CVP cost allocated: $523, 285,255;
Amount repaid: $74,472,410;
Remaining reimbursement: $448,812,845.
Source: GAO analysis of Reclamation information.
Note: Data in the table are as of September 30, 2005, which is the most
current available data from Reclamation.
[A] Effective March 1, 2007, Broadview was annexed by Westlands and has
assigned all of its CVP water to Westlands.
[End of table]
Drainage Option Costs:
Drainage option to be implemented by Reclamation:
* According to Reclamation�s preliminary estimate, the cost of
providing drainage would total approximately $2.7 billion.
Drainage option to be implemented by the San Luis Unit water
districts�costs to the federal government may include:
* forgiveness of the irrigation water districts� responsibilities to
repay their share of CVP capital construction costs: about $449
million;
* forgiveness of certain loan, interest, and operations and maintenance
obligations: $48 million for Westlands� distribution system, and other
costs unknown; and;
* transferring title to certain facilities: value unknown.
Attachment 1: Map of the San Luis Unit and Drainage-Impaired Lands
[See PDF for image]
This figure is a map of the San Luis Unit and drainage-impaired lands.
Included is an inset map of the central California coastal region. The
map of the San Luis Unit and drainage-impaired lands includes the
following legend of depicted areas:
Wetlands Drainage-Impaired Lands;
Northerly Area Drainage-Impaired Lands;
Non-Impacted Lands;
San Luis Unit Boundary;
Grassland Drainage Area;
Existing San Luis Drain.
Source: Bureau of Reclamation.
Attachment 2: San Luis Unit Facility Plant, Land, and Building Costs as of
September 30, 2006
Plant: Westlands Water District Distribution System;
Cost: $174,913,748.
Plant: San Luis Canal;
Cost: $174,240,391.
Plant: San Luis (Sisk) Dam and Reservoir;
Cost: $92,625,645
Plant: W.R. Gianelli Pump-Generating Plant;
Cost: $69,192,444.
Plant: San Luis Drain;
Cost: $55,522,650.
Plant: San Luis Relift Pumping Plant (Westlands Water District);
Cost: $36,813,152.
Plant: Dos Amigos Pumping Plant;
Cost: $28,401,287.
Plant: San Luis Canal Turnout;
Cost: $18,237,587.
Plant: O'Neill Dam, Forebay and Wasteway;
Cost: $17,229,108.
Plant: O'Neill Pumping Plant;
Cost: $11,045,732.
Plant: Pleasant Valley Pumping Plant;
Cost: $9,605,828.
Plant: Permanent Operating Facilities;
Cost: $8,693,160.
Plant: Coalinga Canal;
Cost: $7,887,618.
Plant: Los Banos Creek Detention Dam and Reservoir;
Cost: $4,704,733.
Plant: O'Neill Forebay and Wasteway�Recreation;
Cost: $3,621,984.
Plant: San Luis Reservoir�Recreation;
Cost: $3,469,879.
Plant: Little Panoche Creek Detention Dam and Reservoir;
Cost: $3,279,302.
Plant: O'Neill Pumping Plant Intake Channel;
Cost: $1,457,253.
Plant: San Luis Relift Pumping Plant (Pleasant Valley Water District);
Cost: $1,362,467.
Plant: Lemoore Naval Air Station�Municipal and Industrial;
Cost: $1,139,037.
Plant: San Luis Switchyard;
Cost: $1,056,316.
Plant: Dos Amigos Switchyard;
Cost: $594,700.
Plant: Los Banos Substation�70kv Breaker;
Cost: $447,408.
Plant: Permanent Operating Facilities�San Luis;
Cost: $230,708.
Plant: O'Neill Pumping Plant Switchyard;
Cost: $212,474.
Plant: City of Huron Distribution System�Municipal and Industrial;
Cost: $77,560.
Plant: Fish and Wildlife Facility;
Cost: $48,900.
Plant: Los Banos Reservoir�Recreation;
Cost: $17,074.
Plant: San Luis Canal�Recreation;
Cost: $561.
Total facility plant cost: $726,128,705.
Land and rights:
Cost: $51,567,636.
Buildings:
Costs: $337,365.
Total costs: $778,033,707.
Source: GAO analysis of Bureau of Reclamation data.
Notes: Construction in progress on the San Luis Canal and the O'Neill
Pumping Plant totals $1,052,745. The dollar amounts provided are the
actual costs of construction, unadjusted for inflation. Totals may not add
due to rounding. The facility plant costs presented do not include the
associated land and land rights costs. Therefore, the total cost of
Westlands' distribution system to be repaid by the district is $179
million; $175 million for plant, and $4 million for land and land rights.
(360853)
GAO's Mission
The Government Accountability Office, the audit, evaluation, and
investigative arm of 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.
Obtaining Copies of GAO Reports and Testimony
The fastest and easiest way to obtain copies of GAO documents at no cost
is through GAO's Web site ( [10]www.gao.gov ). Each weekday, GAO posts
newly released reports, testimony, and correspondence on its Web site. To
have GAO e-mail you a list of newly posted products every afternoon, go to
[11]www.gao.gov and select "E-mail Updates."
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. Government Accountability Office 441 G Street NW, Room LM Washington,
DC 20548
To order by Phone:
Voice: (202) 512-6000
TDD: (202) 512-2537
Fax: (202) 512-6061
To Report Fraud, Waste, and Abuse in Federal Programs
Contact:
Web site: [12]www.gao.gov/fraudnet/fraudnet.htm
E-mail: [13][email protected]
Automated answering system: (800) 424-5454 or (202) 512-7470
Congressional Relations
Gloria Jarmon, Managing Director, [14][email protected] , (202) 512-4400
U.S. Government Accountability Office, 441 G Street NW, Room 7125
Washington, DC 20548
Public Affairs
Chuck Young, Managing Director, [15][email protected] , (202) 512-4800 U.S.
Government Accountability Office, 441 G Street NW, Room 7149 Washington,
DC 20548
This is a work of the U.S. government and is not subject to copyright
protection in the United States. The published product 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.
References
Visible links
8. http://www.gao.gov/
9. mailto:[email protected]
10. http://www.gao.gov/
11. http://www.gao.gov/
12. http://www.gao.gov/fraudnet/fraudnet.htm
13. mailto:[email protected]
14. mailto:[email protected]
15. mailto:[email protected]
*** End of document. ***