Forty-two cents of every federal dollar spent on the Superfund toxic waste cleanup program goes to toxic cleanups, according to a report released yesterday by the General Accounting Office, while the remaining money is spent on program overhead and administration. Rep. Thomas Bliley (R-Va.) said the report shows that the Superfund program is becoming less effective than in recent years. The EPA criticized the GAO study for not taking into account the cleanup expenses paid by polluters, which accounts for the majority of cleanup money.