Hazardous Waste Programs

Information on Appropriations and Expenditures for Superfund, Brownfields, and Related Programs Gao ID: GAO-05-746R June 30, 2005

Our July 2003 report on the status of the Environmental Protection Agency's (EPA) Superfund program included, among other things, data on the program's appropriations and expenditures for fiscal years 1993 to 2002. In February 2004, we issued a report updating that information and, in May 2004, we broke down the appropriations data, reporting the amounts for the Superfund program as well as amounts designated for EPA's Brownfields program, the Agency for Toxic Substances and Disease Registry (ATSDR), and the National Institute of Environmental Health Sciences (NIEHS) that had previously been included in the Superfund appropriation. 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 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. EPA's Brownfields activities to clean up and redevelop underutilized industrial properties were funded under the Superfund appropriation until the Brownfields program appropriations were changed, based upon the Congress' passage of the Small Business Liability Relief and Brownfields Revitalization Act in January 2002. Since fiscal year 2003, the Brownfields program has been funded through EPA's Environmental Program Management and State and Tribal Assistance Grants appropriations, rather than Superfund. ATSDR and NIEHS--both under the Department of Health and Human Services--are responsible for certain Superfund-related activities. ATSDR is responsible for carrying out health-related activities; and NIEHS is responsible for basic research and worker training and education programs. Since fiscal year 2001, the Congress has provided ATSDR and NIEHS with funding for these activities directly, rather than through the Superfund program. Our three reports primarily focused on the Superfund program and included information on ATSDR, NIEHS, and the Brownfields program only for those fiscal years when their hazardous waste-related activities were funded through the Superfund program appropriations. To supplement the information in these reports, Congress asked us to determine the total funding and expenditure levels for EPA's Superfund and Brownfields programs and the Superfund-related programs of the ATSDR and NIEHS for fiscal years 1993 to 2005.

Total funding for the Superfund and Brownfields programs and the Superfund-related programs of the ATSDR and NIEHS, in current year dollars, remained relatively constant from fiscal year 1993 to fiscal year 2005. In inflation-adjusted dollars, however, the total funding for these programs decreased from about $1.9 billion in fiscal year 1993 to about $1.5 billion in fiscal year 2005. For fiscal years 1993 through 1998, the Brownfields expenditures are included within the Superfund expenditures and cannot be readily separated because, according to EPA, the Brownfields expenditures were not tracked separately in the agency's financial system. Also, NIEHS' expenditure records prior to fiscal year 1998 are no longer available because of its records retention policies. Furthermore, obligation data are presented for ATSDR because expenditure data were not readily available. Nevertheless, although incomplete, the available expenditure data indicate that, similar to the funding data, from fiscal year 1993 through 2004, the expenditures were relatively constant, in current year dollars; but, in inflation-adjusted dollars, they fluctuated over the period.



GAO-05-746R, Hazardous Waste Programs: Information on Appropriations and Expenditures for Superfund, Brownfields, and Related Programs This is the accessible text file for GAO report number GAO-05-746R entitled 'Hazardous Waste Programs: Information on Appropriations and Expenditures for Superfund, Brownfields, and Related Programs' which was released on July 6, 2005. This text file was formatted by the U.S. Government Accountability 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 Government Accountability Office: Washington, DC 20548: June 30, 2005: The Honorable John J. Duncan, Jr. Chairman, Subcommittee on Water Resources and Environment: Committee on Transportation and Infrastructure: House of Representatives: Subject: Hazardous Waste Programs: Information on Appropriations and Expenditures for Superfund, Brownfields, and Related Programs: Dear Mr. Chairman: Our July 2003 report on the status of the Environmental Protection Agency's (EPA) Superfund program included, among other things, data on the program's appropriations and expenditures for fiscal years 1993 to 2002.[Footnote 1] In February 2004, we issued a report updating that information and, in May 2004, we broke down the appropriations data, reporting the amounts for the Superfund program as well as amounts designated for EPA's Brownfields program, the Agency for Toxic Substances and Disease Registry (ATSDR), and the National Institute of Environmental Health Sciences (NIEHS) that had previously been included in the Superfund appropriation.[Footnote 2] 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 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. EPA's Brownfields activities to clean up and redevelop underutilized industrial properties were funded under the Superfund appropriation until the Brownfields program appropriations were changed, based upon the Congress' passage of the Small Business Liability Relief and Brownfields Revitalization Act in January 2002. Since fiscal year 2003, the Brownfields program has been funded through EPA's Environmental Program Management and State and Tribal Assistance Grants appropriations, rather than Superfund. ATSDR and NIEHS--both under the Department of Health and Human Services--are responsible for certain Superfund-related activities. ATSDR is responsible for carrying out health-related activities; and NIEHS is responsible for basic research and worker training and education programs. Since fiscal year 2001, the Congress has provided ATSDR and NIEHS with funding for these activities directly, rather than through the Superfund program. Our three reports[Footnote 3] primarily focused on the Superfund program and included information on ATSDR, NIEHS, and the Brownfields program only for those fiscal years when their hazardous waste-related activities were funded through the Superfund program appropriations. To supplement the information in these reports, you asked us to determine the total funding and expenditure levels for EPA's Superfund and Brownfields programs and the Superfund-related programs of the ATSDR and NIEHS for fiscal years 1993 to 2005. As enclosure I shows, total funding for the Superfund and Brownfields programs and the Superfund-related programs of the ATSDR and NIEHS, in current year dollars, remained relatively constant from fiscal year 1993 to fiscal year 2005. In inflation-adjusted dollars, however, the total funding for these programs decreased from about $1.9 billion in fiscal year 1993 to about $1.5 billion in fiscal year 2005.[Footnote 4] Enclosure II shows information on expenditures for these programs for fiscal years 1993 through 2004. For fiscal years 1993 through 1998, the Brownfields expenditures are included within the Superfund expenditures and cannot be readily separated because, according to EPA, the Brownfields expenditures were not tracked separately in the agency's financial system. Also, NIEHS' expenditure records prior to fiscal year 1998 are no longer available because of its records retention policies. Furthermore, obligation data are presented for ATSDR because expenditure data were not readily available. Nevertheless, although incomplete, the available expenditure data indicate that, similar to the funding data, from fiscal year 1993 through 2004, the expenditures were relatively constant, in current year dollars; but, in inflation- adjusted dollars, they fluctuated over the period. In preparing this report, we relied on our prior work on EPA's Superfund program, supplemented where appropriate through discussions with EPA, ATSDR, and NIEHS budget officials. We determined that the appropriations and expenditure data were sufficiently reliable for our analysis through our interviews with agency officials and reviews of the agencies' financial statement audit reports. We conducted our review from February through May 2005 in accordance with generally accepted government auditing standards. We provided ATSDR, NIEHS, and EPA with a draft of this report for their review and comment. ATSDR and NIEHS did not provide comments while EPA provided technical comments, which we have incorporated in this report as appropriate. 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; the Secretary of Health and Human Services; 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 concerning this report, please call me at (202) 512-3841. Key contributors to this report were Jerry Laudermilk, Judy Pagano, and Vincent P. Price. Sincerely yours, Signed by: John B. Stephenson: Director, Natural Resources and Environment: Enclosures: Funding for the Superfund, Brownfields, ATSDR, and NIEHS Programs, Fiscal Years 1993 through 2005[A]: Dollars in millions. Program funding in current year dollars. Superfund[B]; Fiscal year: 1993: $1,467; Fiscal year: 1994: $1,379; Fiscal year: 1995: $1,224; Fiscal year: 1996: $1,195; Fiscal year: 1997: $1,239; Fiscal year: 1998: $1,279; Fiscal year: 1999: $1,273; Fiscal year: 2000: $1,178; Fiscal year: 2001: $1,179; Fiscal year: 2002: $1,175; Fiscal year: 2003: $1,265; Fiscal year: 2004: $1,258; Fiscal year: 2005: $1,247. Brownfields[C]; Fiscal year: 1993: $0[E]; Fiscal year: 1994: $1; Fiscal year: 1995: $2; Fiscal year: 1996: $8; Fiscal year: 1997: $37; Fiscal year: 1998: $89; Fiscal year: 1999: $91; Fiscal year: 2000: $92; Fiscal year: 2001: $91; Fiscal year: 2002: $95; Fiscal year: 2003: $167; Fiscal year: 2004: $170; Fiscal year: 2005: $164. ATSDR[D]; Fiscal year: 1993: $60; Fiscal year: 1994: $67; Fiscal year: 1995: $69; Fiscal year: 1996: $59; Fiscal year: 1997: $64; Fiscal year: 1998: $74; Fiscal year: 1999: $76; Fiscal year: 2000: $70; Fiscal year: 2001: $75; Fiscal year: 2002: $78; Fiscal year: 2003: $82; Fiscal year: 2004: $73; Fiscal year: 2005: $76. NIEHS[D]; Fiscal year: 1993: $52; Fiscal year: 1994: $53; Fiscal year: 1995: $59; Fiscal year: 1996: $52; Fiscal year: 1997: $54; Fiscal year: 1998: $61; Fiscal year: 1999: $63; Fiscal year: 2000: $63; Fiscal year: 2001: $63; Fiscal year: 2002: $70; Fiscal year: 2003: $76; Fiscal year: 2004: $78; Fiscal year: 2005: $80 Total; Fiscal year: 1993: $1,579; Fiscal year: 1994: $1,500; Fiscal year: 1995: $1,354; Fiscal year: 1996: $1,314; Fiscal year: 1997: $1,394; Fiscal year: 1998: $1,503; Fiscal year: 1999: $1,503; Fiscal year: 2000: $1,403; Fiscal year: 2001: $1,408; Fiscal year: 2002: $1,418; Fiscal year: 2003: $1,590; Fiscal year: 2004: $1,579; Fiscal year: 2005: $1,567. Program funding in constant 2004 dollars[F]. Superfund[B]; Fiscal year: 1993: $1,797; Fiscal year: 1994: $1,654; Fiscal year: 1995: $1,437; Fiscal year: 1996: $1,377; Fiscal year: 1997: $1,403; Fiscal year: 1998: $1,431; Fiscal year: 1999: $1,406; Fiscal year: 2000: $1,275; Fiscal year: 2001: $1,247; Fiscal year: 2002: $1,220; Fiscal year: 2003: $1,290; Fiscal year: 2004: $1,258; Fiscal year: 2005: $1,223. Brownfields[C]; Fiscal year: 1993: $0[E]; Fiscal year: 1994: $1; Fiscal year: 1995: $2; Fiscal year: 1996: $9; Fiscal year: 1997: $42; Fiscal year: 1998: $100; Fiscal year: 1999: $100; Fiscal year: 2000: $100; Fiscal year: 2001: $96; Fiscal year: 2002: $99; Fiscal year: 2003: $170; Fiscal year: 2004: $170; Fiscal year: 2005: $161. ATSDR[D]; Fiscal year: 1993: $73; Fiscal year: 1994: $80; Fiscal year: 1995: $81; Fiscal year: 1996: $68; Fiscal year: 1997: $72; Fiscal year: 1998: $83; Fiscal year: 1999: $84; Fiscal year: 2000: $76; Fiscal year: 2001: $79; Fiscal year: 2002: $81; Fiscal year: 2003: $84; Fiscal year: 2004: $73; Fiscal year: 2005: $75. NIEHS[D]; Fiscal year: 1993: $64; Fiscal year: 1994: $64; Fiscal year: 1995: $69; Fiscal year: 1996: $60; Fiscal year: 1997: $61; Fiscal year: 1998: $68; Fiscal year: 1999: $70; Fiscal year: 2000: $68; Fiscal year: 2001: $67; Fiscal year: 2002: $73; Fiscal year: 2003: $78; Fiscal year: 2004: $78; Fiscal year: 2005: $78. Total; Fiscal year: 1993: $1,934; Fiscal year: 1994: $1,799; Fiscal year: 1995: $1,589; Fiscal year: 1996: $1,514; Fiscal year: 1997: $1,578; Fiscal year: 1998: $1,682; Fiscal year: 1999: $1,660; Fiscal year: 2000: $1,519; Fiscal year: 2001: $1,489; Fiscal year: 2002: $1,473; Fiscal year: 2003: $1,622; Fiscal year: 2004: $1,579; Fiscal year: 2005: $1,537. Source: EPA, ATSDR, and NIEHS data. [A] For purposes of this analysis, we excluded all emergency supplemental appropriations designated specifically for homeland security purposes. [B] Superfund program funding is the enacted appropriations excluding amounts designated for the Brownfields, ATSDR, and NIEHS programs. [C] Brownfields funding includes amounts received through the Superfund appropriations for fiscal years 1993 through 2002 and direct appropriations for fiscal years 2003 through 2005. [D] ATSDR and NIEHS funding includes amounts received through the Superfund appropriations for fiscal years 1993 through 2000 and direct appropriations for fiscal years 2001 through 2005. [E] The amount designated for the Brownfields program in fiscal year 1993 was $0.15 million in current year dollars and $0.18 in constant year 2004 dollars. [F] We adjusted the current year dollars for inflation using the Gross Domestic Product (Chained) Price Index, with 2004 as the reference year. [End of table] Enclosure II: Expenditures for the Superfund, Brownfields, ATSDR, and NIEHS Programs, Fiscal Years 1993 through 2004 [A, E]: Dollars in millions. Expenditures in current year dollars[E]. Superfund expenditures[B]; Fiscal year: 1993: $1,329; Fiscal year: 1994: $1,473; Fiscal year: 1995: $1,460; Fiscal year: 1996: $1,305; Fiscal year: 1997: $1,361; Fiscal year: 1998: $1,337; Fiscal year: 1999: $1,512; Fiscal year: 2000: $1,502; Fiscal year: 2001: $1,406; Fiscal year: 2002: $1,344; Fiscal year: 2003: $1,501; Fiscal year: 2004: $1,389. Brownfields expenditures; Fiscal year: 1993: [C]; Fiscal year: 1994: [C]; Fiscal year: 1995: [C]; Fiscal year: 1996: [C]; Fiscal year: 1997: [C]; Fiscal year: 1998: [C]; Fiscal year: 1999: $9; Fiscal year: 2000: $25; Fiscal year: 2001: $47; Fiscal year: 2002: $68; Fiscal year: 2003: $74; Fiscal year: 2004: $14. NIEHS expenditures; Fiscal year: 1993: [D]; Fiscal year: 1994: [D]; Fiscal year: 1995: [D]; Fiscal year: 1996: [D]; Fiscal year: 1997: [D]; Fiscal year: 1998: $61; Fiscal year: 1999: $63; Fiscal year: 2000: $63; Fiscal year: 2001: $63; Fiscal year: 2002: $70; Fiscal year: 2003: $73; Fiscal year: 2004: $23. ATSDR obligations[E]; Fiscal year: 1993: $60; Fiscal year: 1994: $67; Fiscal year: 1995: $69; Fiscal year: 1996: $59; Fiscal year: 1997: $64; Fiscal year: 1998: $74; Fiscal year: 1999: $76; Fiscal year: 2000: $70; Fiscal year: 2001: $75; Fiscal year: 2002: $78; Fiscal year: 2003: $82; Fiscal year: 2004: $73. Expenditures in constant 2004 dollars[E,F]. Superfund expenditures[B]; Fiscal year: 1993: $1,628; Fiscal year: 1994: $1,766; Fiscal year: 1995: $1,715; Fiscal year: 1996: $1,504; Fiscal year: 1997: $1,541; Fiscal year: 1998: $1,496; Fiscal year: 1999: $1,670; Fiscal year: 2000: $1,626; Fiscal year: 2001: $1,487; Fiscal year: 2002: $1,396; Fiscal year: 2003: $1,531; Fiscal year: 2004: $1,389. Brownfields expenditures; Fiscal year: 1993: [C]; Fiscal year: 1994: [C]; Fiscal year: 1995: [C]; Fiscal year: 1996: [C]; Fiscal year: 1997: [C]; Fiscal year: 1998: [C]; Fiscal year: 1999: $10; Fiscal year: 2000: $27; Fiscal year: 2001: $50; Fiscal year: 2002: $71; Fiscal year: 2003: $75; Fiscal year: 2004: $14. NIEHS expenditures; Fiscal year: 1993: [D]; Fiscal year: 1994: [D]; Fiscal year: 1995: [D]; Fiscal year: 1996: [D]; Fiscal year: 1997: [D]; Fiscal year: 1998: $68; Fiscal year: 1999: $70; Fiscal year: 2000: $68; Fiscal year: 2001: $67; Fiscal year: 2002: $73; Fiscal year: 2003: $74; Fiscal year: 2004: $23. ATSDR obligations[E]; Fiscal year: 1993: $73; Fiscal year: 1994: $80; Fiscal year: 1995: $81; Fiscal year: 1996: $68; Fiscal year: 1997: $72; Fiscal year: 1998: $83; Fiscal year: 1999: $84; Fiscal year: 2000: $76; Fiscal year: 2001: $79; Fiscal year: 2002: $81; Fiscal year: 2003: $84; Fiscal year: 2004: $73. Source: EPA, ATSDR, and NIEHS data. Note: Totals are not shown because the data are incomplete and include both expenditures and obligations, which cannot appropriately be combined. [A] For purposes of this analysis, we excluded all expenditures related to emergency supplemental appropriations designated specifically for homeland security purposes. [B] Superfund expenditures include amounts from resources authorized to be spent only for specific sites identified in settlement agreements and exclude expenditures from resources transferred to Science and Technology and Inspector General accounts. The Superfund expenditure data are current as of March 2005. [C] For fiscal years 1993 through 1998, Brownfields expenditures are included with the Superfund expenditures and were not separately tracked. The Brownfields expenditure data are current as of April 2005. [D] NIEHS expenditures for fiscal years 1993 through 1997 are not available. The NIEHS expenditure data are current as of March 2005. [E] For ATSDR, expenditure data were not readily available. Amounts presented are obligations against current year funding. [F] We adjusted the current year dollars for inflation using the Gross Domestic Product (Chained) Price Index, with 2004 as the reference year. [End of table] (360545): FOOTNOTES [1] GAO, Superfund Program: Current Status and Future Fiscal Challenges, GAO-03-850 (Washington, D.C.: July 31, 2003). [2] GAO, Superfund Program: Updated Appropriation and Expenditure Data, GAO-04-475R (Washington, D.C.: Feb. 18, 2004) and GAO, Superfund Program: Breakdown of Appropriation Data, GAO-04-787R (Washington, D.C.: May 14, 2004). [3] GAO-03-850, GAO-04-475R, and GAO-04-787R. [4] We adjusted the current year dollars for inflation using the Gross Domestic Product (Chained) Price Index, with 2004 as the reference year.

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