Summary: The National Park Service, which has been housing park employees since 1916, now has an inventory of about 5,200 housing units. Park Service records suggest that about 40 percent of this inventory is in "good" or "excellent" condition, needing no more than routine maintenance; about 15 percent was rated "poor" to "obsolete," requiring extensive repairs. Most of the Park Service housing is used to shelter (1) seasonal employees, (2) permanent employees at isolated parks, and (3) permanent employees at more-accessible parks who provide visitor services or protect government property. GAO questioned the justification for about 12 percent of the units. For example, at 11 nonisolated parks GAO visited, park managers subjectively determined the need for housing instead of relying on an analysis of local housing availability, as required by Park Service guidance. GAO could not verify the accuracy of the Park Service's $546 million estimate for employee housing repair and replacement. Park Service officials claim that a sizable backlog of repairs exists because rental income has covered only about half of all maintenance costs and operating funds have not been enough to make up the difference. Rental income has been limited because (1) the Park Service reduces its rates because of factors such as isolation and lack of amenities and (2) Congress has set a cap on rental rate increases.