Estimate of the Panama Canal Commission's Annual Revenues, 1983

ID-82-26: Published: Mar 19, 1982. Publicly Released: Mar 19, 1982.

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The Panama Canal Act requires the Comptroller General to certify the estimate of the Panama Canal Commission's annual revenues to be deposited in the Panama Canal Commission Fund. This report responds to this requirement for fiscal year 1983 estimated revenues and deposits.

The Act provides no criteria for GAO to use in certifying the estimated revenues; therefore, GAO followed a previously used procedure to test Commission estimates and forecasts. Tolls charged to vessels which transit the Canal generate the majority of the Commission's projected revenues. Non-toll revenues are expected to be generated by providing supporting services, such as navigation, sales of water and power, and rents on employee housing. The methods of estimating toll and non-toll revenues differ and were treated differently in the review. GAO found that comparison with previous years' estimates indicated that the Commission has been successful in estimating its revenues. GAO concluded that the Commission's fiscal year 1983 estimate of revenues and deposits appears reasonable.

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