Superfund Financial Information
The Superfund program and the Oil Pollution Act authorize the U.S. Government to recover response costs associated with cleaning hazardous waste sites and oil spills. A large portion of the response costs consist of payments to response action contractors. These instructions and the attachments prescribe an accounting method to assign costs to specific sites.
- Superfund Interest Rates: Funds maintained in the Hazardous Substances Superfund are invested by Treasury in U.S. Securities, such as Market Based U.S. Treasury Bills. Treasury's Bureau of Public Debt uses the yield rates effective at the time of purchase of securities to calculate the Superfund interest rate for each fiscal year. Superfund Interest Rates links to a chronology of interest rates from 1980 to the present.
- Instructions for Performing the Annual Allocation of Non-Site-Specific Costs (PDF) (37pp, 270K)
- Attachments to Annual Allocation Instructions (MS Excel format 60KB)
- Indirect Cost Rates: EPA applies indirect costs to its interagency agreements for services to other federal agencies. Information about indirect cost rates may be obtained from the Program Costing Staff at (202) 564-4963.