An official website of the United States government.

This is not the current EPA website. To navigate to the current EPA website, please go to This website is historical material reflecting the EPA website as it existed on January 19, 2021. This website is no longer updated and links to external websites and some internal pages may not work. More information »


Guidance: Reclassification on Superfund Special Accounts (Revised Guidance)

Memorandum provides revised guidance on reclassification of special accounts. Issued 1/23/2009.

Memorandum included four attachments:

  • Step-by-step table of the reclassification process (Attachment 1)
  • Model language document for Regions to use to advise Headquarters of their plan to reclassify funds (Superseded in 2011) (Attachment 2)
  • Sample spreadsheet for Regions' use for developing reimbursable authority requests and KV transactions to record the reclassifcation (Attachment 3)
  • Model language document for Regions to use when entering reprogramming information into the financial system (Attachment 4)

Section C, step 1 (page 4 of the memorandum) and attachment 2 (Reclassification of Special Account Funds for the [Site Name] Site) of this memorandum are superseded by the 4/22/11 "Model Notifications to Headquarters of Milestone Special Account Transactions." 

You may need a PDF reader to view some of the files on this page. See EPA’s About PDF page to learn more.