Financial Management: Superfund Cost Analysis
AIMD-97-131R
Published: Jul 30, 1997. Publicly Released: Jul 30, 1997.
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Highlights
Pursuant to a legislative requirement, GAO reported on its review of the Environmental Protection Agency's (EPA) Superfund accounting system, focusing on: (1) types and amounts of overhead and direct expenses that EPA and the Department of Justice (DOJ) allocate to Superfund; (2) whether those expenses support the program's objectives; and (3) whether the expenses are typical of the types of cleanup costs normally incurred by large petroleum or chemical companies. GAO did not independently verify the accuracy of the disbursements EPA aggregated into five expense categories.
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Topics
Accounting proceduresAdministrative costsCost analysisFederal agency accounting systemsFinancial managementInspectors generalOverhead costsPetroleum industryWaste treatmentHazardous waste site remediation