<mods xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.3" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" ID="P0b002ee18039194a">
<name type="corporate">
 <namePart>United States Government Publishing Office</namePart>
 <role>
  <roleTerm authority="marcrelator" type="text">publisher</roleTerm>
  <roleTerm authority="marcrelator" type="code">pbl</roleTerm>
</role>
 <role>
  <roleTerm authority="marcrelator" type="text">distributor</roleTerm>
  <roleTerm authority="marcrelator" type="code">dst</roleTerm>
</role>
</name>
<name type="corporate">
 <namePart>United States</namePart>
 <namePart>Government Accountability Office</namePart>
 <role>
  <roleTerm authority="marcrelator" type="text">author</roleTerm>
  <roleTerm authority="marcrelator" type="code">aut</roleTerm>
</role>
 <description>Government Organization</description>
</name>
<typeOfResource>text</typeOfResource>
<genre authority="marcgt">government publication</genre>
<language>
 <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</language>
<extension>
 <collectionCode>GAOREPORTS</collectionCode>
 <category>Legislative Agency Publications</category>
 <waisDatabaseName>gao</waisDatabaseName>
 <branch>legislative</branch>
 <dateIngested>2010-08-12</dateIngested>
</extension>
<originInfo>
 <publisher>U.S. Government Printing Office</publisher>
 <dateIssued encoding="w3cdtf">2001-10-26</dateIssued>
 <issuance>monographic</issuance>
</originInfo>
<physicalDescription>
 <note type="source content type">deposited</note>
 <digitalOrigin>born digital</digitalOrigin>
</physicalDescription>
<classification authority="sudocs">GA 1.13:GAO-02-103</classification>
<identifier type="uri">https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-103</identifier>
<identifier type="local">P0b002ee18039194a</identifier>
<identifier type="former package identifier">f:d02103</identifier>
<recordInfo>
 <recordContentSource authority="marcorg">DGPO</recordContentSource>
 <recordCreationDate encoding="w3cdtf">2010-08-12</recordCreationDate>
 <recordChangeDate encoding="w3cdtf">2011-03-23</recordChangeDate>
 <recordIdentifier source="DGPO">GAOREPORTS-GAO-02-103</recordIdentifier>
 <recordOrigin>machine generated</recordOrigin>
 <languageOfCataloging>
  <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</languageOfCataloging>
</recordInfo>
<accessCondition type="GPO scope determination">fdlp</accessCondition>
<extension>
 <docClass>REPORT</docClass>
 <accessId>GAOREPORTS-GAO-02-103</accessId>
 <reportNumber>GAO-02-103</reportNumber>
 <subject>Hazardous substances</subject>
 <subject>Cost sharing (finance)</subject>
 <subject>Land management</subject>
 <subject>Data integrity</subject>
 <subject>Reporting requirements</subject>
 <subject>Accountability</subject>
 <subject>DOD Environmental Restoration Program</subject>
 <type>Other Written Product</type>
 <accountNo>A02373</accountNo>
 <law congress="105" isPrivate="false" number="85"></law>
 <congReport congress="105" number="29" type="S"></congReport>
</extension>
<titleInfo>
 <title>Defense Environmental Issues: Improved Guidance Needed for Reporting on Recovered Cleanup Costs</title>
</titleInfo>
<abstract>The cleanup of contaminated Department of Defense (DOD) sites
could cost billions of dollars. Private contractors or lessees	 
that may have contributed to such contamination may also be	 
responsible for cleanup costs. DOD and other responsible parties 
either agree to a cost sharing arrangement with the responsible  
parties conducting the cleanup or DOD conducts the cleanup and	 
attempts to recover the other parties&apos; share after the cleanup.  
On the basis of a GAO study, the DOD issued guidance requiring	 
its components to identify, investigate, and pursue cost	 
recoveries and to report on them in the Defense Environmental	 
Restoration Program Annual Report to Congress. The data on cost  
recoveries from non-Defense parties included in the Department&apos;s 
report for fiscal year 1999 were inaccurate, inconsistent, and	 
incomplete. As a result,  neither Congress nor DOD can determine 
the extent of progress made in recovering costs or the extent to 
which cost recoveries may offset cleanup costs. Data on cost	 
recoveries included throughout the annual report were also	 
missing from the appendix. Thus, DOD may not know whether all	 
potential cost recoveries have been actively pursued and	 
reported.</abstract>
<location>
 <url displayLabel="HTML rendition" access="raw object">https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-103/html/GAOREPORTS-GAO-02-103.htm</url>
 <url displayLabel="PDF rendition" access="raw object">https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-103/pdf/GAOREPORTS-GAO-02-103.pdf</url>
</location>
<identifier type="preferred citation">GAO-02-103</identifier>
<location>
 <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-103</url>
</location>
<note>Other Written Product</note>
<extension>
 <searchTitle>GAO-02-103; Defense Environmental Issues: Improved Guidance Needed for Reporting on Recovered Cleanup Costs;
            </searchTitle>
</extension>
<subject>
 <topic>Hazardous substances</topic>
 <topic>Cost sharing (finance)</topic>
 <topic>Land management</topic>
 <topic>Data integrity</topic>
 <topic>Reporting requirements</topic>
 <topic>Accountability</topic>
 <topic>DOD Environmental Restoration Program</topic>
</subject>
<relatedItem type="isReferencedBy">
 <titleInfo>
  <title>United States Public Law 85 (105th Congress)</title>
</titleInfo>
 <identifier type="public law citation">Public Law 105-85</identifier>
</relatedItem>
<relatedItem type="isReferencedBy">
 <titleInfo>
  <title>United States Senate Report 29 (105th Congress)</title>
</titleInfo>
 <identifier type="congressional report citation">S. Rept. 105-29</identifier>
</relatedItem>
</mods>