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Title page 1
Contents 3
Highlights 2
Letter 5
Background 9
The Corps' Civil Works Program 9
The Corps' Water Storage Role and Authorities 10
Key Considerations and Practices for Federal User Fees 14
The Corps Follows Key Practices for Setting Annual O&M Water Storage User Fees but Could Better Share Information with Users 15
Corps Districts We Spoke with Followed Many Key Practices for Setting Water Storage User Fees 15
Corps Districts We Spoke with Did Not Follow the Key Practice of Communicating about Water User Fees 18
Corps Districts Did Not Provide All Users with the Required 5-Year Cost Estimates, and Estimates That Were Provided Were Not Prepared in a Consistent Manner 23
The Corps Did Not Provide All Users with Required 5-Year O&M Cost Estimates and Has No Mechanism to Ensure Users Receive Them 24
The 5-Year Cost Estimates Provided Were Not Developed in a Consistent Manner 25
Conclusions 27
Recommendations for Executive Action 28
Agency Comments 29
Appendix I: Comments from the Department of Defense 30
Appendix II: GAO Contact and Staff Acknowledgments 32
Figures 3
Figure 1. Key Stages in Municipal and Industrial (M&I) Water Storage 11
Figure 2. Location of U.S. Army Corps of Engineers' Projects with Municipal and Industrial Water Storage 12
Figure 3. Examples of Operations and Maintenance Activities at U.S. Army Corps of Engineers Reservoirs 14
Figure 4. Example of an Annual Operations and Maintenance Fee Notification by a Corps District Sent to a User, Without Supplemental Fee Information 20
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