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The Office of Surface Mining (OSM) requested a decision regarding the proper disposition of monies it received from the sale of coal mined under emergency projects to extinguish mine fires. GAO held that: (1) in one case, a federal court properly ordered OSM to deposit receipts from such a sale in the Abandoned Mine Reclamation Fund as recovered monies; and (2) OSM should deposit any such future receipts in the Fund because it has statutory authority to retain funds recovered incident to reclamation activities. Accordingly, OSM should deposit such receipts in the Abandoned Mine Reclamation Fund.


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