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GAO provided information on the Environmental Protection Agency's (EPA) Superfund Program, focusing on whether EPA reporting of Superfund's estimated funding is reasonable.
Recommendations for Executive Action
|Environmental Protection Agency||1. To improve the usefulness of estimates to complete hazardous waste site cleanup, the Administrator, EPA, should require the Assistant Administrator for Solid Waste and Emergency Response to: (1) report the estimates in categories showing those currently on NPL, those to be added over a certain period, such as the next 10 years, and those to be added in the more distant future; (2) substantiate and document as reasonable, the factor used in preparing the estimates to reflect the growth in the cost of clean-up projects underway; and (3) use forecast management practices, such as identifying forecast errors, in developing the estimates.|
|Environmental Protection Agency||2. To help ensure the reliability and timeliness of Superfund cost estimates, the Administrator, EPA, should provide CFO authority and responsibility, as envisioned in the CFO Act, for providing guidance on preparing the estimates and monitoring the results.|
|Environmental Protection Agency||3. To help ensure the reliability and timeliness of Superfund cost estimates, the Administrator, EPA, should direct CFO to disclose in the Superfund financial statement overview, information on the estimated cost of hazardous waste site cleanup.|