NATURE OF THE CASE UNITED STATES STEEL IS A DELAWARE CORPORATION WHICH OWNS AND OPERATES AN INTEGRATED IRON AND STEEL MILL IN THE NORTHERN DISTRICT OF OHIO KNOWN AS THE LORAIN WORKS. THE LORAIN WORKS PRODUCES FINISHED AND SEMI-FINISHED STEEL PRODU CTS INCLUDING PIPE AND TUBES, BAR PRODUCTS, AND RODS. ON JANUARY 27, 1979, THE UNITED STATES OF AMERICA FILED A COM- PLAINT ALLEGING VIOLATIONS OF THE CLEAN WATER ACT, 33 U.S.C. SECTION 1251, ET SEQ., AND NATIONAL POLLUTANT DISCHARGE ELIMINATION SYSTEM (NPDES) PERMIT NO. D328*BD (PERMIT AP- PLICATTION NO. OH 0001562). ON JUNE 27, 1980, THE PLAINTIFF AND DEFENDANT ENTERED INTO A CONSENT DECREE IN RESOLUTION OF THE ALLEGED VIOLA- TIONS. THIS DECREE PROVIDED, AMONG OTHER THINGS, FOR THE EXPENDITURE OF $4.0 MILLION DOLLARS OVER A FOUR YEAR PERIOD TO OFFSET THE PROPOSED PENALTIES FOR THE DEFENDANT'S ALLEG- ED VIOLATIONS. CAUSE OF ACTION THE CONSENT DECREE PROVIDES FOR AN EXPENDITURE OF $2.0 MILLION FOR THE PERIOD JUNE 27, 1980, THROUGH JUNE 30, 1982, AND AN EXPENDITURE OF $1.0 MILLION ANNUALLY FOR THE PERIOD JULY 1, 1982 THROUGH JUNE 30, 1984. THESE EXPENDITURES WERE TO BE MADE THROUGH THE INITIATION AND MAINTENANCE OF A DUST SUPPRESSION PROGRAM AT THE SITE. AS OF JUNE 30, 1983, UNITED STATES STEEL HAS EXPENDED ONLY