The special account is established as a sub-account within the Superfund Trust Fund — a "special" account. EPA often establishes special accounts when certain PRPs "cash out" their liability at a site rather than perform the cleanup work. EPA uses special account funds at the site for which the payment was made, and the agreement specifies how the money can be used.
For this reason, special accounts are often referred to as "site-specific special accounts. Through use of special accounts, EPA is pursuing its "enforcement first" policy ensuring responsible parties pay for cleanup, so that the Superfund Trust Fund and other taxpayer resources are conserved for sites where no viable PRP s exist. As a result, special accounts not only provide site-specific cleanup funds, but also incentivize responsible parties to perform work, preserving scarce government resources.
Payments from PRP s not deposited into special accounts are deposited directly into the Superfund Trust Fund for future appropriation by Congress. EPA is achieving successful cleanups at sites across the country with special account funds, as demonstrated by these examples. As the number of special accounts has grown so has the importance of appropriate management controls.
EPA has taken the following positive steps to improve the management of special accounts. Under its Charter , the SASMC meets at least twice a year to discuss the status of special accounts and special accounts management topics, and issues an annual report to EPA senior management of activities undertaken to manager special accounts.
The Strategy focuses on four main areas:. The strategy is updated every three years. At the beginning of each year and mid-year, EPA Headquarters and the Regions review special account available balances and update how the special account will support future cleanup work at the site.
The active San Andreas fault runs through California and causes regular earthquakes, while the warm waters transported by the Gulf Stream can intensify a storm heading for South Carolina.
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Washington, DC: Resources for the Future. Garren, M. Personal conversation, March 5, Gupta S. Van Houtven, and M. Revez and R. Stewart eds. Hamilton, J. One of EPA's goals is ensuring that, to the extent possible, parties who are responsible for the contamination perform or pay for cleanup actions.
In some cases, however, parties cannot be identified or may be unwilling or financially unable to perform the cleanup; we previously found that the number of NPL sites without viable responsible parties may be increasing.
In these cases, EPA can assume responsibility for site cleanup and seek reimbursement from any responsible parties that can be identified.
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