<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="P0b002ee18038e74b">
<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">2005-08-17</dateIssued>
 <issuance>monographic</issuance>
</originInfo>
<physicalDescription>
 <note type="source content type">deposited</note>
 <digitalOrigin>born digital</digitalOrigin>
 <extent>88 p.</extent>
</physicalDescription>
<classification authority="sudocs">GA 1.13:GAO-05-658</classification>
<identifier type="uri">https://www.govinfo.gov/app/details/GAOREPORTS-GAO-05-658</identifier>
<identifier type="local">P0b002ee18038e74b</identifier>
<identifier type="former package identifier">f:d05658</identifier>
<recordInfo>
 <recordContentSource authority="marcorg">DGPO</recordContentSource>
 <recordCreationDate encoding="w3cdtf">2010-08-12</recordCreationDate>
 <recordChangeDate encoding="w3cdtf">2011-03-24</recordChangeDate>
 <recordIdentifier source="DGPO">GAOREPORTS-GAO-05-658</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-05-658</accessId>
 <reportNumber>GAO-05-658</reportNumber>
 <subject>Bankruptcy</subject>
 <subject>Environmental law</subject>
 <subject>Environmental monitoring</subject>
 <subject>Hazardous substances</subject>
 <subject>Liability (legal)</subject>
 <subject>Regulatory agencies</subject>
 <subject>Waste disposal</subject>
 <subject>Waste management</subject>
 <subject>Environmental cleanups</subject>
 <subject>Government/business relations</subject>
 <subject>Superfund Program</subject>
 <type>Other Written Product</type>
 <accountNo>A33339</accountNo>
</extension>
<titleInfo>
 <title>Environmental Liabilities: EPA Should Do More to Ensure That Liable Parties Meet Their Cleanup Obligations</title>
</titleInfo>
<abstract>The burden of cleaning up Superfund and other hazardous waste
sites is increasingly shifting to taxpayers, particularly since  
businesses handling hazardous substances are no longer taxed	 
under Superfund and the backlog of sites needing cleanup is	 
growing. While key environmental laws rely on the &quot;polluter pays&quot;
principle, the extent to which liable parties cease operations or
restructure--such as through bankruptcy--can directly affect the 
cleanup costs faced by taxpayers. GAO was asked to (1) determine 
how many businesses with liability under federal law for	 
environmental cleanups have declared bankruptcy, and how many	 
such cases the government has pursued in bankruptcy court; (2)	 
identify challenges the Environmental Protection Agency (EPA)	 
faces in holding bankrupt and other financially distressed	 
businesses responsible for their cleanup obligations; and (3)	 
identify actions EPA could take to better ensure that such	 
businesses pay for their cleanups.</abstract>
<location>
 <url displayLabel="HTML rendition" access="raw object">https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-05-658/html/GAOREPORTS-GAO-05-658.htm</url>
 <url displayLabel="PDF rendition" access="raw object">https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-05-658/pdf/GAOREPORTS-GAO-05-658.pdf</url>
</location>
<identifier type="preferred citation">GAO-05-658</identifier>
<location>
 <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/GAOREPORTS-GAO-05-658</url>
</location>
<note>Other Written Product</note>
<extension>
 <searchTitle>GAO-05-658; Environmental Liabilities: EPA Should Do More to Ensure That Liable Parties Meet Their Cleanup Obligations;
            </searchTitle>
</extension>
<subject>
 <topic>Bankruptcy</topic>
 <topic>Environmental law</topic>
 <topic>Environmental monitoring</topic>
 <topic>Hazardous substances</topic>
 <topic>Liability (legal)</topic>
 <topic>Regulatory agencies</topic>
 <topic>Waste disposal</topic>
 <topic>Waste management</topic>
 <topic>Environmental cleanups</topic>
 <topic>Government/business relations</topic>
 <topic>Superfund Program</topic>
</subject>
</mods>