GAO-04-787R Superfund Program

May 14, 2004 

The Honorable James M. Jeffords 

Ranking Minority Member 

Committee on Environment and Public Works 

United States Senate 

Subject: Superfund Program: Breakdown of Appropriations Data 

Dear Senator Jeffords: 

On February 18, 2004, we issued a report updating the appropriations and 

expenditure data for the Environmental Protection Agency’s (EPA) Superfund 

program that we included in our July 2003 report on the status of the program.1 To 

supplement this information, you requested that we provide a breakdown of the 

appropriations data, showing the amounts for the Superfund program, amounts 

designated for the Agency for Toxic Substances and Disease Registry (ATSDR) 

and the National Institute of Environmental Health Sciences (NIEHS), and the 

Brownfields program. Superfund program operations are funded by 

appropriations from the general revenue fund and 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. 

In preparing this report, we relied primarily on our prior work on EPA’s 

Superfund program, updated where appropriate through discussions with EPA 

officials in the Office of the Chief Financial Officer and the Office of Solid Waste 

and Emergency Response. We determined that the appropriations and 

expenditure data used were sufficiently reliable through our interviews with EPA 

officials. We conducted our work from February through April 2004 in accordance 

with generally accepted government auditing standards. 

As enclosure I shows, total Superfund program appropriations decreased from 

fiscal year 1993 to fiscal year 2004, in constant 2003 dollars, from $1,884 million to 

 

1

U.S. General Accounting Office, Superfund Program: Updated Appropriation and Expenditure 

Data, GAO-04-475R (Washington, D.C.: Feb. 18, 2004) and Superfund Program: Current Status 

and Future Fiscal Challenges, GAO-03-850 (Washington, D.C.: July 31, 2003). 

United States General Accounting Office

Washington, DC 20548 
Page 2 GAO-04-787R Superfund Program 

$1,242 million.2 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. Enclosure II provides a breakdown of the appropriations for the 

Superfund program, including amounts designated for ATSDR, NIEHS, and the 

Brownfields program. The enclosure shows that the net Superfund program 

appropriations—excluding the amounts for ATSDR, NIEHS, and the Brownfields 

program—decreased from $1,757 million to $1,242 million, in constant 2003 

dollars, from fiscal year 1993 to fiscal year 2004. 

We provided EPA with a draft of this report for review and comment. EPA 

generally agreed with the information in the report and provided several technical 

comments, which we incorporated as appropriate. 

- - - - - 

As agreed with your office, unless you publicly announce the contents of this 

report earlier, we plan no further distribution of it until 5 days from the report 

date. At that time, we will send copies 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 

Enclosures 

 

2

Enclosure I shows the enacted amounts of the appropriations. In February 2004, we provided the 

actual appropriation amounts, which include amounts carried over from prior years, consistent 

with our July 2003 report. 
Page 3 GAO-04-787R Superfund Program 

Enclosure I 

Sources and Amounts of Appropriations to the Superfund Program, Fiscal Years 1993 through 2004 

Dollars in millions 

Fiscal years 

1993 1994 1995 1996 1997 1998 1999 2000 2001 2002a

2003 2004

Enacted appropriations in current year dollars

From general revenues $250 $250 $250 $250 $250 $250 $325 $700 $634 $635 $633 $1,258

From the Superfund trust 

fund 1,323 1,247 1,104 1,063 1,144 1,250 1,175 700 636 635 633 0

Total in current year 

dollars $1,573 $1,497 $1,354 $1,313 $1,394 $1,500 $1,500 $1,400 $1,270 $1,270 $1,265 $1,258

Enacted appropriations in constant 2003 dollarsb

From general revenues 299 293 287 282 277 274 351 741 656 645 633 1,242

From the Superfund trust 

fund 1,585 1,462 1,268 1,198 1,267 1,368 1,269 741 658 645 633 0

Total in constant 2003 

dollars $1,884 $1,755 $1,555 $1,479 $1,544 $1,641 $1,620 $1,482 $1,314 $1,291 $1,265 $1,242

Source: GAO analysis of EPA data. 

Note: Through fiscal year 2000, the Superfund program appropriations included funds for the Agency for Toxic Substances and Disease 

Registry (ATSDR) and the National Institute of Environmental Health Sciences (NIEHS); through fiscal year 2002, the appropriations 

included funds for the Brownfields program. 

a

For the purposes of this analysis, we excluded a $40 million emergency supplemental appropriation from the fiscal year 2002 Superfund 

program appropriations because it was designated specifically for homeland security purposes. 

b

We converted the annual appropriations to constant 2003 dollars using the Gross Domestic Product (Chained) Price Index. 
Page 4 GAO-04-787R Superfund Program 

Enclosure II 

Breakdown of Funding for the Superfund Program, Fiscal Years 1993 through 2004 

Dollars in millions 

Fiscal years 

1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004

Enacted appropriations in current year dollars 

Superfund program 

appropriations $1,573 $1,497 $1,354 $1,313 $1,394 $1,500 $1,500 $1,400 $1,270 $1,270a $1,265 $1,258

Amount designated for 

ATSDR and NIEHS 106 117 128 110 118 132 136 130 b b b b

Amount designated for the 

Brownfields programc 0d 1 2 8 37 89 91 92 91 95 e e

Superfund program 

appropriations excluding 

amounts for ATSDR, 

NIEHS, and the 

Brownfields program 1,467 1,379 1,224 1,195 1,239 1,279 1,273 1,178 1,179 1,175 1,265 1,258

Enacted appropriations in constant 2003 dollarsf

Superfund program 

appropriations 1,884 1,755 1,555 1,479 1,544 1,641 1,620 1,482 1,314 1,291a1,265 1,242

Amount designated for 

ATSDR and NIEHS 127 137 147 124 131 144 147 138 b b b b

Amount designated for the 

Brownfields programc

0d

 1 2 9 41 97 98 97 94 97 e e

Superfund program 

appropriations excluding 

amounts for ATSDR, 

NIEHS, and the 

Brownfields program 1,757 1,617 1,406 1,346 1,372 1,399 1,375 1,247 1,219 1,194 1,265 1,242

Sources: GAO analysis of data from EPA and the President’s Budget Appendix, Fiscal Years 1994 through 2005. 

a

For the purposes of this analysis, we excluded a $40 million emergency supplemental appropriation from the fiscal year 2002 Superfund 

program appropriations because it was designated specifically for homeland security purposes. 

b

Beginning in fiscal year 2001, appropriations for ATSDR and NIEHS were no longer included in the Superfund program appropriations. 

c

For fiscal years 1993 through 1996, the amount designated for the Brownfields program represents budget authority as estimated by 

EPA, rather than appropriations to the program. 

d

The amount designated for the Brownfields program in fiscal year 1993 was $0.15 million in current year dollars ($0.18 million in 

constant 2003 dollars). 

e

Beginning in fiscal year 2003, appropriations for the Brownfields program were no longer included in the Superfund program 

appropriations. 

f

We converted the annual appropriations to constant 2003 dollars using the Gross Domestic Product (Chained) Price Index. 

(360472)
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