Report on Cost Allocation Resulting in Increased Federal Contribution to the State of California for Flood Control, Oroville Project, Feather River, California, Corps of Engineers (Civil Functions)

The General Accounting Office has reviewed the cost allocation prepared by the Corps of Engineers (Civil Functions), Department of the Army, used to establish the Federal contribution to the State of California for the flood-control accomplishments of the Oroville project, Feather River, California. This 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). We examined the basic laws and related agreements which authorized a Federal contribution to the project. We ascertained applicable policies and procedures followed by the Corps and the State of California and examined into their effect upon the amount of the Federal contribution. We examined the cost allocation reports and related correspondence and other available records. Our review was made at the Office of the Chief of Engineers in Washington, D.C., and at the district office of the Corps of Engineers in Sacramento, California. Various aspects of our findings were discussed with officials of the State of California Department of Water Resources.