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United States General Accounting Office:

Washington, DC 20548:

May 13, 2004:

The Honorable James M. Jeffords:

Ranking Minority Member:

Committee on Environment and Public Works:

United States Senate:

Subject: Superfund Program: Breakdown of Appropriations Data:

Dear Senator Jeffords:

On February 18, 2004, we issued a report updating the appropriations 
and expenditure data for the Environmental Protection Agency's (EPA) 
Superfund program that we included in our July 2003 report on the 
status of the program.[Footnote 1] To supplement this information, you 
requested that we provide a breakdown of the appropriations data, 
showing the amounts for the Superfund program, amounts designated for 
the Agency for Toxic Substances and Disease Registry (ATSDR) and the 
National Institute of Environmental Health Sciences (NIEHS), and the 
Brownfields program. Superfund program operations are funded by 
appropriations from the general revenue fund and the Superfund trust 
fund. Historically, a tax on crude oil and certain chemicals and an 
environmental tax on corporations were the primary sources of revenues 
for the trust fund; however, the authority for these taxes expired in 
1995. The trust fund continues to receive revenues in the form of cost 
recoveries, interest on the fund balance, fines and penalties, and 
general revenue fund appropriations that supplement the trust fund 
balance.

In preparing this report, we relied primarily on our prior work on 
EPA's Superfund program, updated where appropriate through discussions 
with EPA officials in the Office of the Chief Financial Officer and the 
Office of Solid Waste and Emergency Response. We determined that the 
appropriations and expenditure data used were sufficiently reliable 
through our interviews with EPA officials. We conducted our work from 
February through April 2004 in accordance with generally accepted 
government auditing standards.

As enclosure I shows, total Superfund program appropriations decreased 
from fiscal year 1993 to fiscal year 2004, in constant 2003 dollars, 
from $1,884 million to $1,242 million.[Footnote 2] Since fiscal year 
2000, the Superfund program has increasingly relied on revenue from 
general revenue fund appropriations. In fiscal year 2004, the 
appropriation from the general fund was the only source of funds for 
the program. Enclosure II provides a breakdown of the appropriations 
for the Superfund program, including amounts designated for ATSDR, 
NIEHS, and the Brownfields program. The enclosure shows that the net 
Superfund program appropriations--excluding the amounts for ATSDR, 
NIEHS, and the Brownfields program--decreased from $1,757 million to 
$1,242 million, in constant 2003 dollars, from fiscal year 1993 to 
fiscal year 2004.

We provided EPA with a draft of this report for review and comment. EPA 
generally agreed with the information in the report and provided 
several technical comments, which we incorporated as appropriate.

As agreed with your office, unless you publicly announce the contents 
of this report earlier, we plan no further distribution of it until 5 
days from the report date. At that time, we will send copies to the 
appropriate congressional committees; the Administrator, EPA; and other 
interested parties. We will also make copies available to others upon 
request. In addition, the report will be available at no charge on the 
GAO Web site at http://www.gao.gov.

If you or your staff have any questions, please call me at (202) 512-
3841. Key contributors to this report were Ellen Crocker, Tim Guinane, 
Jerry Laudermilk, Nico Sloss, and Tatiana Winger.

Sincerely yours,

Signed by: 

John B. Stephenson:

Director, Natural Resources and Environment:

Enclosures:

Enclosure I: Sources and Amounts of Appropriations to the Superfund 
Program, Fiscal Years 1993 through 2004:

Dollars in millions.

Enacted appropriations in current year dollars: From general revenues; 
Fiscal year: 1993: $250; 
Fiscal year: 1994: $250; 
Fiscal year: 1995: $250; 
Fiscal year: 1996: $250; 
Fiscal year: 1997: $250; 
Fiscal year: 1998: $250; 
Fiscal year: 1999: $325; 
Fiscal year: 2000: $700; 
Fiscal year: 2001: $634; 
Fiscal year: 2002: $635; 
Fiscal year: 2003: $633; 
Fiscal year: 2004: $1,258.

Enacted appropriations in current year dollars: From the Superfund 
trust fund; 
Fiscal year: 1993: $1,323; 
Fiscal year: 1994: $1,247; 
Fiscal year: 1995: $1,104; 
Fiscal year: 1996: $1,063; 
Fiscal year: 1997: $1,144; 
Fiscal year: 1998: $1,250; 
Fiscal year: 1999: $1,175; 
Fiscal year: 2000: $700; 
Fiscal year: 2001: $636; 
Fiscal year: 2002: $635; 
Fiscal year: 2003: $633; 
Fiscal year: 2004: $0.

Total in current year dollars: 
Fiscal year: 1993: $1,573; 
Fiscal year: 1994: $1,497; 
Fiscal year: 1995: $1,354; 
Fiscal year: 1996: $1,313; 
Fiscal year: 1997: $1,394; 
Fiscal year: 1998: $1,500; 
Fiscal year: 1999: $1,500; 
Fiscal year: 2000: $1,400; 
Fiscal year: 2001: $1,270; 
Fiscal year: 2002: $1,270; 
Fiscal year: 2003: $1,265; 
Fiscal year: 2004: $1,258.

Enacted appropriations in constant 2003 dollars[B]: From general 
revenues; 
Fiscal year: 1993: $299; 
Fiscal year: 1994: $293; 
Fiscal year: 1995: $287; 
Fiscal year: 1996: $282. 
Fiscal year: 1997: $277; 
Fiscal year: 1998: $274; 
Fiscal year: 1999: $351; 
Fiscal year: 2000: $741; 
Fiscal year: 2001: $656; 
Fiscal year: 2002: $645; 
Fiscal year: 2003: $633; 
Fiscal year: 2004: $1,242.

Enacted appropriations in constant 2003 dollars[B]: From the Superfund 
trust fund; 
Fiscal year: 1993: $1,585; 
Fiscal year: 1994: $1,462; 
Fiscal year: 1995: $1,268; 
Fiscal year: 1996: $1,198; 
Fiscal year: 1997: $1,267; 
Fiscal year: 1998: $1,368; 
Fiscal year: 1999: $1,269; 
Fiscal year: 2000: $741; 
Fiscal year: 2001: $658; 
Fiscal year: 2002: $645; 
Fiscal year: 2003: $633; 
Fiscal year: 2004: $0.

Total in constant 2003 dollars; 
Fiscal year: 1993: $1,884; 
Fiscal year: 1994: $1,755; 
Fiscal year: 1995: $1,555; 
Fiscal year: 1996: $1,479; 
Fiscal year: 1997: $1,544; 
Fiscal year: 1998: $1,641; 
Fiscal year: 1999: $1,620; 
Fiscal year: 2000: $1,482; 
Fiscal year: 2001: $1,314; 
Fiscal year: 2002: $1,291; 
Fiscal year: 2003: $1,265; 
Fiscal year: 2004: $1,242.

Source: GAO analysis of EPA data.

Note: Through fiscal year 2000, the Superfund program appropriations 
included funds for the Agency for Toxic Substances and Disease Registry 
(ATSDR) and the National Institute of Environmental Health Sciences 
(NIEHS); through fiscal year 2002, the appropriations included funds 
for the Brownfields program.

[A] For the purposes of this analysis, we excluded a $40 million 
emergency supplemental appropriation from the fiscal year 2002 
Superfund program appropriations because it was designated specifically 
for homeland security purposes.

[B] We converted the annual appropriations to constant 2003 dollars 
using the Gross Domestic Product (Chained) Price Index.

[End of table]

Enclosure II: Breakdown of Funding for the Superfund Program, Fiscal 
Years 1993 through 2004:

Dollars in millions.

Enacted appropriations in current year dollars: Superfund program 
appropriations; 
Fiscal year: 1993: $1,573; 
Fiscal year: 1994: $1,497; 
Fiscal year: 1995: $1,354; 
Fiscal year: 1996: $1,313; 
Fiscal year: 1997: $1,394; 
Fiscal year: 1998: $1,500; 
Fiscal year: 1999: $1,500; 
Fiscal year: 2000: $1,400; 
Fiscal year: 2001: $1,270; 
Fiscal year: 2002: $1,270[A]; 
Fiscal year: 2003: $1,265; 
Fiscal year: 2004: $1,258.

Enacted appropriations in current year dollars: Amount designated for 
ATSDR and NIEHS; 
Fiscal year: 1993: $106; 
Fiscal year: 1994: $117; 
Fiscal year: 1995: $128; 
Fiscal year: 1996: $110; 
Fiscal year: 1997: $118; 
Fiscal year: 1998: $132; 
Fiscal year: 1999: $136; 
Fiscal year: 2000: $130; 
Fiscal year: 2001: [B]; 
Fiscal year: 2002: [B]; 
Fiscal year: 2003: [B]; 
Fiscal year: 2004: [B].

Enacted appropriations in current year dollars: Amount designated for 
the Brownfields program[C]; 
Fiscal year: 1993: $0[D]; 
Fiscal year: 1994: $1; 
Fiscal year: 1995: $2; 
Fiscal year: 1996: $8; 
Fiscal year: 1997: $37; 
Fiscal year: 1998: $89; 
Fiscal year: 1999: $91; 
Fiscal year: 2000: $92; 
Fiscal year: 2001: $91; 
Fiscal year: 2002: $95; 
Fiscal year: 2003: [E]; 
Fiscal year: 2004: [E].

Enacted appropriations in current year dollars: Superfund program 
appropriations excluding amounts for ATSDR, NIEHS, and the Brownfields program; 
Fiscal year: 1993: $1,467; 
Fiscal year: 1994: $1,379; 
Fiscal year: 1995: $1,224; 
Fiscal year: 1996: $1,195; 
Fiscal year: 1997: $1,239; 
Fiscal year: 1998: $1,279; 
Fiscal year: 1999: $1,273; 
Fiscal year: 2000: $1,178; 
Fiscal year: 2001: $1,179; 
Fiscal year: 2002: $1,175; 
Fiscal year: 2003: $1,265; 
Fiscal year: 2004: $1,258.

Enacted appropriations in constant 2003 dollars[F]: Superfund program 
appropriations; 
Fiscal year: 1993: $1,884; 
Fiscal year: 1994: $1,755; 
Fiscal year: 1995: $1,555; 
Fiscal year: 1996: $1,479; 
Fiscal year: 1997: $1,544; 
Fiscal year: 1998: $1,641; 
Fiscal year: 1999: $1,620; 
Fiscal year: 2000: $1,482; 
Fiscal year: 2001: $1,314; 
Fiscal year: 2002: $1,291[A]; 
Fiscal year: 2003: $1,265; 
Fiscal year: 2004: $1,242.

Enacted appropriations in constant 2003 dollars[F]: Amount designated 
for ATSDR and NIEHS; 
Fiscal year: 1993: $127; 
Fiscal year: 1994: $137; 
Fiscal year: 1995: $147; 
Fiscal year: 1996: $124; 
Fiscal year: 1997: $131; 
Fiscal year: 1998: $144; 
Fiscal year: 1999: $147; 
Fiscal year: 2000: $138; 
Fiscal year: 2001: [B]; 
Fiscal year: 2002: [B]; 
Fiscal year: 2003: [B]; 
Fiscal year: 2004: [B].

Enacted appropriations in constant 2003 dollars[F]: Amount designated 
for the Brownfields program[C]; 
Fiscal year: 1993: $0[D]; 
Fiscal year: 1994: $1; 
Fiscal year: 1995: $2; 
Fiscal year: 1996: $9; 
Fiscal year: 1997: $41; 
Fiscal year: 1998: $97; 
Fiscal year: 1999: $98; 
Fiscal year: 2000: $97; 
Fiscal year: 2001: $94; 
Fiscal year: 2002: $97; 
Fiscal year: 2003: [E]; 
Fiscal year: 2004: [E].

Enacted appropriations in constant 2003 dollars[F]: Superfund program 
appropriations excluding amounts for ATSDR, NIEHS, and the Brownfields 
program; 
Fiscal year: 1993: $1,757; 
Fiscal year: 1994: $1,617; 
Fiscal year: 1995: $1,406; 
Fiscal year: 1996: $1,346; 
Fiscal year: 1997: $1,372; 
Fiscal year: 1998: $1,399; 
Fiscal year: 1999: $1,375; 
Fiscal year: 2000: $1,247; 
Fiscal year: 2001: $1,219; 
Fiscal year: 2002: $1,194; 
Fiscal year: 2003: $1,265; 
Fiscal year: 2004: $1,242. 

Sources: GAO analysis of data from EPA and the President's Budget 
Appendix, Fiscal Years 1994 through 2005.

[A] For the purposes of this analysis, we excluded a $40 million 
emergency supplemental appropriation from the fiscal year 2002 
Superfund program appropriations because it was designated specifically 
for homeland security purposes.

[B] Beginning in fiscal year 2001, appropriations for ATSDR and NIEHS 
were no longer included in the Superfund program appropriations.

[C] For fiscal years 1993 through 1996, the amount designated for the 
Brownfields program represents budget authority as estimated by EPA, 
rather than appropriations to the program.

[D] The amount designated for the Brownfields program in fiscal year 
1993 was $0.15 million in current year dollars ($0.18 million in 
constant 2003 dollars).

[E] Beginning in fiscal year 2003, appropriations for the Brownfields 
program were no longer included in the Superfund program 
appropriations.

[F] We converted the annual appropriations to constant 2003 dollars 
using the Gross Domestic Product (Chained) Price Index.

[End of table]

(360472):

FOOTNOTES

[1] U.S. General Accounting Office, Superfund Program: Updated 
Appropriation and Expenditure Data, GAO-04-475R (Washington, D.C.: Feb. 
18, 2004) and Superfund Program: Current Status and Future Fiscal 
Challenges, GAO-03-850 (Washington, D.C.: July 31, 2003).

[2] Enclosure I shows the enacted amounts of the appropriations. In 
February 2004, we provided the actual appropriation amounts, which 
include amounts carried over from prior years, consistent with our July 
2003 report.