This is the accessible text file for GAO report number GAO-04-475R entitled 'Superfund Program: Updated Appropriation and Expenditure Data' which was released on February 20, 2004. This text file was formatted by the U.S. General Accounting Office (GAO) to be accessible to users with visual impairments, as part of a longer term project to improve GAO products' accessibility. Every attempt has been made to maintain the structural and data integrity of the original printed product. Accessibility features, such as text descriptions of tables, consecutively numbered footnotes placed at the end of the file, and the text of agency comment letters, are provided but may not exactly duplicate the presentation or format of the printed version. The portable document format (PDF) file is an exact electronic replica of the printed version. We welcome your feedback. Please E-mail your comments regarding the contents or accessibility features of this document to Webmaster@gao.gov. This is a work of the U.S. government and is not subject to copyright protection in the United States. It may be reproduced and distributed in its entirety without further permission from GAO. Because this work may contain copyrighted images or other material, permission from the copyright holder may be necessary if you wish to reproduce this material separately. United States General Accounting Office: Washington, DC 20548: February 18, 2004: The Honorable James M. Jeffords: Ranking Minority Member: Committee on Environment and Public Works: United States Senate: Subject: Superfund Program: Updated Appropriation and Expenditure Data: Dear Senator Jeffords: You requested that we update the appropriation and expenditure data for the Environmental Protection Agency's (EPA) Superfund program as contained in our July 2003 report on the status of the program.[Footnote 1] 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 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. As enclosure I shows, total Superfund program appropriations decreased from fiscal year 1993 to fiscal year 2004, in constant 2003 dollars, from $1,903 million to $1,241 million, respectively. 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. As enclosure II shows, Superfund program expenditures between fiscal years 1993 and 2003, also in constant 2003 dollars, have fluctuated between $1,727 million and $1,366 million. In preparing this report, we relied primarily on our prior work on EPA's Superfund program, updated where appropriate through discussions with Superfund program officials in EPA headquarters. Because we relied on previously issued work, we did not obtain comments from EPA on a draft of this report. We conducted our work in February 2004 in accordance with generally accepted government auditing standards. 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; 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, John B. Stephenson: Director, Natural Resources and Environment: Signed by John B. Stephenson: Enclosures: Appropriations to the Superfund Program, Fiscal Years 1993 through 2004: Dollars in millions: 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: $676; Fiscal year: 2003: $632; Fiscal year: 2004: $1,257. From the Superfund trust fund; Fiscal year: 1993: $1,339; Fiscal year: 1994: $1,247; Fiscal year: 1995: $1,104; Fiscal year: 1996: $1,061; Fiscal year: 1997: $1,145; Fiscal year: 1998: $1,250; Fiscal year: 1999: $1,167; Fiscal year: 2000: $700; Fiscal year: 2001: $634; Fiscal year: 2002: $634; Fiscal year: 2003: $633; Fiscal year: 2004: $0. Total in current year dollars; Fiscal year: 1993: $1,589; Fiscal year: 1994: $1,497; Fiscal year: 1995: $1,354; Fiscal year: 1996: $1,311; Fiscal year: 1997: $1,395; Fiscal year: 1998: $1,500; Fiscal year: 1999: $1,492; Fiscal year: 2000: $1,400; Fiscal year: 2001: $1,268; Fiscal year: 2002: $1,310; Fiscal year: 2003: $1,265; Fiscal year: 2004: $1,257. Appropriations in constant 2003 dollars. 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: $687; Fiscal year: 2003: $632; Fiscal year: 2004: $1,241. From the Superfund trust fund; Fiscal year: 1993: $1,604; Fiscal year: 1994: $1,462; Fiscal year: 1995: $1,268; Fiscal year: 1996: $1,195; Fiscal year: 1997: $1,268; Fiscal year: 1998: $1,368; Fiscal year: 1999: $1,260; Fiscal year: 2000: $741; Fiscal year: 2001: $656; Fiscal year: 2002: $644; Fiscal year: 2003: $633; Fiscal year: 2004: $0. Total in constant 2003 dollars; Fiscal year: 1993: $1,903; Fiscal year: 1994: $1,755; Fiscal year: 1995: $1,555; Fiscal year: 1996: $1,477; Fiscal year: 1997: $1,545; Fiscal year: 1998: $1,642; Fiscal year: 1999: $1,611; Fiscal year: 2000: $1,482; Fiscal year: 2001: $1,312; Fiscal year: 2002: $1,331; Fiscal year: 2003: $1,265; Fiscal year: 2004: $1,241. Source: The President's budget appendix, fiscal years 1995 through 2005. [End of table] EPA's Superfund Program Expenditures, Fiscal Years 1993 through 2003: Dollars in millions. Fiscal year: 1993; Total expenditures in current year dollars: $$1,329; Total expenditures in constant 2003 dollars: $$1,592. Fiscal year: 1994; Total expenditures in current year dollars: $1,473; Total expenditures in constant 2003 dollars: $1,727. Fiscal year: 1995; Total expenditures in current year dollars: $1,460; Total expenditures in constant 2003 dollars: $1,677. Fiscal year: 1996; Total expenditures in current year dollars: $1,305; Total expenditures in constant 2003 dollars: $1,470. Fiscal year: 1997; Total expenditures in current year dollars: $1,361; Total expenditures in constant 2003 dollars: $1,507. Fiscal year: 1998; Total expenditures in current year dollars: $1,337; Total expenditures in constant 2003 dollars: $1,462. Fiscal year: 1999; Total expenditures in current year dollars: $1,512; Total expenditures in constant 2003 dollars: $1,633. Fiscal year: 2000; Total expenditures in current year dollars: $1,502; Total expenditures in constant 2003 dollars: $1,590. Fiscal year: 2001; Total expenditures in current year dollars: $1,406; Total expenditures in constant 2003 dollars: $1,454. Fiscal year: 2002; Total expenditures in current year dollars: $1,344; Total expenditures in constant 2003 dollars: $1,366. Fiscal year: 2003; Total expenditures in current year dollars: $1,517; Total expenditures in constant 2003 dollars: $1,517. Source: EPA data. [End of table] (360444): FOOTNOTES [1] U.S. General Accounting Office, Superfund Program: Current Status and Future Fiscal Challenges, GAO-03-850 (Washington, D.C.: July 31, 2003).