Review of Planned Federal Contribution Toward the Cost of the State-Constructed Del Valle Dam and Reservoir, Alameda County, California

The General Accounting Office has reviewed the determination by the Corps of Engineers (Civil Functions), Department of the Army, of the planned Federal contribution toward the cost of the Del Valle Dam and Reservoir planned for construction by the State of California. As part of our continued review of Federal participation in State-constructed projects, we reviewed the determination for the Del Valle Dam and Reservoir because our preliminary examination indicated that the Corps had recommended no local contribution, although Corps regulations provide for cost sharing for flood-control reservoirs whose effects are limited and primarily local in nature. Our review was made pursuant to the Budget and Accounting Act, 1921 (31 U.S.C. 53), and the Accounting and Auditing Act of 1950 (31 U.S.C. 67). Our review included an examination of the basic laws and related legislation which authorized Federal participation in the project, applicable Corps of Engineers policies and procedures, Corps of Engineers cost apportionment computations and available supporting documents, and the land-ownership pattern in the project area based upon county and other local records. Our review was made at the Office of the Chief of Engineers, Washington, D.C.; Office of the Division Engineer, San Francisco, California; and Office of the District Engineer, San Francisco, California.