U.S. Army Corps of Engineers: Information on Evaluations of Benefits and Costs for Water Resources Development Projects and OMB's Review [open pdf - 215KB]
From the Document: "The U.S. Army Corps of Engineers (Corps) is one of the world's largest public-engineering, design, and construction-management agencies. Through its Civil Works program, the Corps plans, designs, constructs, operates, and maintains water resources development projects to address its three primary program missions: (1) restoration, protection, and management of aquatic ecosystems; (2) support of commercial navigation; and (3) flood risk management. [...] This report describes the Corps' and OMB's [Office of Management and Budget] process for (1) identifying and evaluating the benefits, costs, and effects of proposed water resources development projects, and (2) considering the navigation benefits for noncommercial harbors used by state maritime academies for military-training purposes, if any."
Government Accountability Office: https://www.gao.gov/