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entitled 'Hazardous Waste Programs: Information on Appropriations and 
Expenditures for Superfund, Brownfields, and Related Programs' which 
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United States Government Accountability Office: 

Washington, DC 20548: 

June 30, 2005: 

The Honorable John J. Duncan, Jr. 
Chairman, Subcommittee on Water Resources and Environment: 
Committee on Transportation and Infrastructure: 
House of Representatives: 

Subject: Hazardous Waste Programs: Information on Appropriations and 
Expenditures for Superfund, Brownfields, and Related Programs: 

Dear Mr. Chairman: 

Our July 2003 report on the status of the Environmental Protection 
Agency's (EPA) Superfund program included, among other things, data on 
the program's appropriations and expenditures for fiscal years 1993 to 
2002.[Footnote 1] In February 2004, we issued a report updating that 
information and, in May 2004, we broke down the appropriations data, 
reporting the amounts for the Superfund program as well as amounts 
designated for EPA's Brownfields program, the Agency for Toxic 
Substances and Disease Registry (ATSDR), and the National Institute of 
Environmental Health Sciences (NIEHS) that had previously been included 
in the Superfund appropriation.[Footnote 2]

Superfund program operations are funded by appropriations from 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 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. 

EPA's Brownfields activities to clean up and redevelop underutilized 
industrial properties were funded under the Superfund appropriation 
until the Brownfields program appropriations were changed, based upon 
the Congress' passage of the Small Business Liability Relief and 
Brownfields Revitalization Act in January 2002. Since fiscal year 2003, 
the Brownfields program has been funded through EPA's Environmental 
Program Management and State and Tribal Assistance Grants 
appropriations, rather than Superfund. ATSDR and NIEHS--both under the 
Department of Health and Human Services--are responsible for certain 
Superfund-related activities. ATSDR is responsible for carrying out 
health-related activities; and NIEHS is responsible for basic research 
and worker training and education programs. Since fiscal year 2001, the 
Congress has provided ATSDR and NIEHS with funding for these activities 
directly, rather than through the Superfund program. 

Our three reports[Footnote 3] primarily focused on the Superfund 
program and included information on ATSDR, NIEHS, and the Brownfields 
program only for those fiscal years when their hazardous waste-related 
activities were funded through the Superfund program appropriations. To 
supplement the information in these reports, you asked us to determine 
the total funding and expenditure levels for EPA's Superfund and 
Brownfields programs and the Superfund-related programs of the ATSDR 
and NIEHS for fiscal years 1993 to 2005. 

As enclosure I shows, total funding for the Superfund and Brownfields 
programs and the Superfund-related programs of the ATSDR and NIEHS, in 
current year dollars, remained relatively constant from fiscal year 
1993 to fiscal year 2005. In inflation-adjusted dollars, however, the 
total funding for these programs decreased from about $1.9 billion in 
fiscal year 1993 to about $1.5 billion in fiscal year 2005.[Footnote 4] 
Enclosure II shows information on expenditures for these programs for 
fiscal years 1993 through 2004. For fiscal years 1993 through 1998, the 
Brownfields expenditures are included within the Superfund expenditures 
and cannot be readily separated because, according to EPA, the 
Brownfields expenditures were not tracked separately in the agency's 
financial system. Also, NIEHS' expenditure records prior to fiscal year 
1998 are no longer available because of its records retention policies. 
Furthermore, obligation data are presented for ATSDR because 
expenditure data were not readily available. Nevertheless, although 
incomplete, the available expenditure data indicate that, similar to 
the funding data, from fiscal year 1993 through 2004, the expenditures 
were relatively constant, in current year dollars; but, in inflation- 
adjusted dollars, they fluctuated over the period. 

In preparing this report, we relied on our prior work on EPA's 
Superfund program, supplemented where appropriate through discussions 
with EPA, ATSDR, and NIEHS budget officials. We determined that the 
appropriations and expenditure data were sufficiently reliable for our 
analysis through our interviews with agency officials and reviews of 
the agencies' financial statement audit reports. We conducted our 
review from February through May 2005 in accordance with generally 
accepted government auditing standards. 

We provided ATSDR, NIEHS, and EPA with a draft of this report for their 
review and comment. ATSDR and NIEHS did not provide comments while EPA 
provided technical comments, which we have incorporated in this report 
as appropriate. 

As agreed with your office, unless you publicly announce its contents 
earlier, we plan no further distribution of this report until 5 days 
after the issue date. At that time, we will send copies of this report 
to the appropriate congressional committees; the Administrator, EPA; 
the Secretary of Health and Human Services; 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 concerning this report, please 
call me at (202) 512-3841. Key contributors to this report were Jerry 
Laudermilk, Judy Pagano, and Vincent P. Price. 

Sincerely yours,

Signed by: 

John B. Stephenson: 

Director, Natural Resources and Environment: 

Enclosures: 

Funding for the Superfund, Brownfields, ATSDR, and NIEHS Programs, 
Fiscal Years 1993 through 2005[A]: 

Dollars in millions. 

Program funding in current year dollars.

Superfund[B];
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;
Fiscal year: 2005: $1,247.

Brownfields[C];
Fiscal year: 1993: $0[E];
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: $167;
Fiscal year: 2004: $170;
Fiscal year: 2005: $164.

ATSDR[D];
Fiscal year: 1993: $60;
Fiscal year: 1994: $67;
Fiscal year: 1995: $69;
Fiscal year: 1996: $59;
Fiscal year: 1997: $64;
Fiscal year: 1998: $74;
Fiscal year: 1999: $76;
Fiscal year: 2000: $70;
Fiscal year: 2001: $75;
Fiscal year: 2002: $78;
Fiscal year: 2003: $82;
Fiscal year: 2004: $73;
Fiscal year: 2005: $76.

NIEHS[D];
Fiscal year: 1993: $52;
Fiscal year: 1994: $53;
Fiscal year: 1995: $59;
Fiscal year: 1996: $52;
Fiscal year: 1997: $54;
Fiscal year: 1998: $61;
Fiscal year: 1999: $63;
Fiscal year: 2000: $63;
Fiscal year: 2001: $63;
Fiscal year: 2002: $70;
Fiscal year: 2003: $76;
Fiscal year: 2004: $78;
Fiscal year: 2005: $80

Total;
Fiscal year: 1993: $1,579;
Fiscal year: 1994: $1,500;
Fiscal year: 1995: $1,354;
Fiscal year: 1996: $1,314;
Fiscal year: 1997: $1,394;
Fiscal year: 1998: $1,503;
Fiscal year: 1999: $1,503;
Fiscal year: 2000: $1,403;
Fiscal year: 2001: $1,408;
Fiscal year: 2002: $1,418;
Fiscal year: 2003: $1,590;
Fiscal year: 2004: $1,579;
Fiscal year: 2005: $1,567.

Program funding in constant 2004 dollars[F].

Superfund[B];
Fiscal year: 1993: $1,797;
Fiscal year: 1994: $1,654;
Fiscal year: 1995: $1,437;
Fiscal year: 1996: $1,377;
Fiscal year: 1997: $1,403;
Fiscal year: 1998: $1,431;
Fiscal year: 1999: $1,406;
Fiscal year: 2000: $1,275;
Fiscal year: 2001: $1,247;
Fiscal year: 2002: $1,220;
Fiscal year: 2003: $1,290;
Fiscal year: 2004: $1,258;
Fiscal year: 2005: $1,223.

Brownfields[C];
Fiscal year: 1993: $0[E];
Fiscal year: 1994: $1;
Fiscal year: 1995: $2;
Fiscal year: 1996: $9;
Fiscal year: 1997: $42;
Fiscal year: 1998: $100;
Fiscal year: 1999: $100;
Fiscal year: 2000: $100;
Fiscal year: 2001: $96;
Fiscal year: 2002: $99;
Fiscal year: 2003: $170;
Fiscal year: 2004: $170;
Fiscal year: 2005: $161.

ATSDR[D];
Fiscal year: 1993: $73;
Fiscal year: 1994: $80;
Fiscal year: 1995: $81;
Fiscal year: 1996: $68;
Fiscal year: 1997: $72;
Fiscal year: 1998: $83;
Fiscal year: 1999: $84;
Fiscal year: 2000: $76;
Fiscal year: 2001: $79;
Fiscal year: 2002: $81;
Fiscal year: 2003: $84;
Fiscal year: 2004: $73;
Fiscal year: 2005: $75.

NIEHS[D];
Fiscal year: 1993: $64;
Fiscal year: 1994: $64;
Fiscal year: 1995: $69;
Fiscal year: 1996: $60;
Fiscal year: 1997: $61;
Fiscal year: 1998: $68;
Fiscal year: 1999: $70;
Fiscal year: 2000: $68;
Fiscal year: 2001: $67;
Fiscal year: 2002: $73;
Fiscal year: 2003: $78;
Fiscal year: 2004: $78;
Fiscal year: 2005: $78.

Total;
Fiscal year: 1993: $1,934;
Fiscal year: 1994: $1,799;
Fiscal year: 1995: $1,589;
Fiscal year: 1996: $1,514;
Fiscal year: 1997: $1,578;
Fiscal year: 1998: $1,682;
Fiscal year: 1999: $1,660;
Fiscal year: 2000: $1,519;
Fiscal year: 2001: $1,489;
Fiscal year: 2002: $1,473;
Fiscal year: 2003: $1,622;
Fiscal year: 2004: $1,579;
Fiscal year: 2005: $1,537.

Source: EPA, ATSDR, and NIEHS data.

[A] For purposes of this analysis, we excluded all emergency 
supplemental appropriations designated specifically for homeland 
security purposes.

[B] Superfund program funding is the enacted appropriations excluding 
amounts designated for the Brownfields, ATSDR, and NIEHS programs.

[C] Brownfields funding includes amounts received through the Superfund 
appropriations for fiscal years 1993 through 2002 and direct 
appropriations for fiscal years 2003 through 2005.

[D] ATSDR and NIEHS funding includes amounts received through the 
Superfund appropriations for fiscal years 1993 through 2000 and direct 
appropriations for fiscal years 2001 through 2005.

[E] The amount designated for the Brownfields program in fiscal year 
1993 was $0.15 million in current year dollars and $0.18 in constant 
year 2004 dollars.

[F] We adjusted the current year dollars for inflation using the Gross 
Domestic Product (Chained) Price Index, with 2004 as the reference 
year. 

[End of table]

Enclosure II: 

Expenditures for the Superfund, Brownfields, ATSDR, and NIEHS Programs, 
Fiscal Years 1993 through 2004 [A, E]:

Dollars in millions.

Expenditures in current year dollars[E].

Superfund expenditures[B];
Fiscal year: 1993: $1,329;
Fiscal year: 1994: $1,473;
Fiscal year: 1995: $1,460;
Fiscal year: 1996: $1,305;
Fiscal year: 1997: $1,361;
Fiscal year: 1998: $1,337;
Fiscal year: 1999: $1,512;
Fiscal year: 2000: $1,502;
Fiscal year: 2001: $1,406;
Fiscal year: 2002: $1,344;
Fiscal year: 2003: $1,501;
Fiscal year: 2004: $1,389.

Brownfields expenditures;
Fiscal year: 1993: [C];
Fiscal year: 1994: [C];
Fiscal year: 1995: [C];
Fiscal year: 1996: [C];
Fiscal year: 1997: [C];
Fiscal year: 1998: [C];
Fiscal year: 1999: $9;
Fiscal year: 2000: $25;
Fiscal year: 2001: $47;
Fiscal year: 2002: $68;
Fiscal year: 2003: $74;
Fiscal year: 2004: $14.

NIEHS expenditures;
Fiscal year: 1993: [D];
Fiscal year: 1994: [D];
Fiscal year: 1995: [D];
Fiscal year: 1996: [D];
Fiscal year: 1997: [D];
Fiscal year: 1998: $61;
Fiscal year: 1999: $63;
Fiscal year: 2000: $63;
Fiscal year: 2001: $63;
Fiscal year: 2002: $70;
Fiscal year: 2003: $73;
Fiscal year: 2004: $23.

ATSDR obligations[E];
Fiscal year: 1993: $60;
Fiscal year: 1994: $67;
Fiscal year: 1995: $69;
Fiscal year: 1996: $59;
Fiscal year: 1997: $64;
Fiscal year: 1998: $74;
Fiscal year: 1999: $76;
Fiscal year: 2000: $70;
Fiscal year: 2001: $75;
Fiscal year: 2002: $78;
Fiscal year: 2003: $82;
Fiscal year: 2004: $73.

Expenditures in constant 2004 dollars[E,F].

Superfund expenditures[B];
Fiscal year: 1993: $1,628;
Fiscal year: 1994: $1,766;
Fiscal year: 1995: $1,715;
Fiscal year: 1996: $1,504;
Fiscal year: 1997: $1,541;
Fiscal year: 1998: $1,496;
Fiscal year: 1999: $1,670;
Fiscal year: 2000: $1,626;
Fiscal year: 2001: $1,487;
Fiscal year: 2002: $1,396;
Fiscal year: 2003: $1,531;
Fiscal year: 2004: $1,389.

Brownfields expenditures;
Fiscal year: 1993: [C];
Fiscal year: 1994: [C];
Fiscal year: 1995: [C];
Fiscal year: 1996: [C];
Fiscal year: 1997: [C];
Fiscal year: 1998: [C];
Fiscal year: 1999: $10;
Fiscal year: 2000: $27;
Fiscal year: 2001: $50;
Fiscal year: 2002: $71;
Fiscal year: 2003: $75;
Fiscal year: 2004: $14.

NIEHS expenditures;
Fiscal year: 1993: [D];
Fiscal year: 1994: [D];
Fiscal year: 1995: [D];
Fiscal year: 1996: [D];
Fiscal year: 1997: [D];
Fiscal year: 1998: $68;
Fiscal year: 1999: $70;
Fiscal year: 2000: $68;
Fiscal year: 2001: $67;
Fiscal year: 2002: $73;
Fiscal year: 2003: $74;
Fiscal year: 2004: $23.

ATSDR obligations[E];
Fiscal year: 1993: $73;
Fiscal year: 1994: $80;
Fiscal year: 1995: $81;
Fiscal year: 1996: $68;
Fiscal year: 1997: $72;
Fiscal year: 1998: $83;
Fiscal year: 1999: $84;
Fiscal year: 2000: $76;
Fiscal year: 2001: $79;
Fiscal year: 2002: $81;
Fiscal year: 2003: $84;
Fiscal year: 2004: $73.

Source: EPA, ATSDR, and NIEHS data. 

Note: Totals are not shown because the data are incomplete and include 
both expenditures and obligations, which cannot appropriately be 
combined. 

[A] For purposes of this analysis, we excluded all expenditures related 
to emergency supplemental appropriations designated specifically for 
homeland security purposes. 

[B] Superfund expenditures include amounts from resources authorized to 
be spent only for specific sites identified in settlement agreements 
and exclude expenditures from resources transferred to Science and 
Technology and Inspector General accounts. The Superfund expenditure 
data are current as of March 2005. 

[C] For fiscal years 1993 through 1998, Brownfields expenditures are 
included with the Superfund expenditures and were not separately 
tracked. The Brownfields expenditure data are current as of April 2005. 

[D] NIEHS expenditures for fiscal years 1993 through 1997 are not 
available. The NIEHS expenditure data are current as of March 2005. 

[E] For ATSDR, expenditure data were not readily available. Amounts 
presented are obligations against current year funding. 

[F] We adjusted the current year dollars for inflation using the Gross 
Domestic Product (Chained) Price Index, with 2004 as the reference 
year. 

[End of table]

(360545): 

FOOTNOTES

[1] GAO, Superfund Program: Current Status and Future Fiscal 
Challenges, GAO-03-850 (Washington, D.C.: July 31, 2003). 

[2] GAO, Superfund Program: Updated Appropriation and Expenditure Data, 
GAO-04-475R (Washington, D.C.: Feb. 18, 2004) and GAO, Superfund 
Program: Breakdown of Appropriation Data, GAO-04-787R (Washington, 
D.C.: May 14, 2004). 

[3] GAO-03-850, GAO-04-475R, and GAO-04-787R. 

[4] We adjusted the current year dollars for inflation using the Gross 
Domestic Product (Chained) Price Index, with 2004 as the reference 
year.