Region 8 can reclassify, or transfer to the Trust Fund, approximately $8 million from the special accounts for the Portland Cement site in Utah. Construction was complete at the site in September 2006. However, in 2005, the Region identified a portion of the Portland Cement special accounts for reclassification. The Region said that there will be minimal but undetermined future costs for site maintenance at Portland Cement. These costs will be paid from the $8.5 million balance. Region 8 can also reclassify, or transfer to the Trust Fund, approximately $16,000 from four other special accounts. Region 8 had not timely reviewed, reclassified, or transferred any of these funds because it was a low priority. The Region told us it planned to close or initiate closing the four other special accounts for approximately $16,000 by October 2007, but the accounts have not been closed. After receiving our draft report in February 2008, Region 8 reclassified approximately $3 million from the Portland Cement special account. The Region said these funds will be used for cleanup needs at the Libby Superfund site in Montana and for Superfund records center site-specific work. The Region documented its plans to reclassify some portion of the remaining special account balance (about $5 million) after it determines the amount of funds it will reimburse the State of Utah. Had Region 8 more timely reclassified these special account funds, cleanup needs at the Libby Superfund site or at other sites that receive Trust Fund appropriations may have been met sooner. Once the Region reclassifies the special account funds reviewed here, more funds will be available to support other Superfund priorities.