By MAYA JACKSON RANDALL and MICHAEL R. CRITTENDEN

WASHINGTON -- The Treasury has tried to revamp its $700 billion financial-rescue program, promising "a new era of accountability, transparency and conditions." But the Treasury isn't answering a key question: How much is left in the rescue fund?

Based on Dow Jones Newswires' reporting and calculations, it appears that Treasury has, at most, $52.6 billion left in its rescue fund. That would mean about 92% is already committed. That assumes the Treasury spends $100 billion in TARP funds to rid bank balance sheets of toxic assets.

The Treasury has yet to provide an official accounting.

On Wednesday, Treasury Secretary Timothy Geithner twice was asked to specify how much remains in the Troubled Asset Relief Program. The question arose amid the series of new programs the Obama administration has announced in the past several weeks to boost ailing financial markets. In both instances, the secretary avoided a direct answer.

The first time came after Mr. Geithner delivered remarks to the Council on Foreign Relations Wednesday morning. The moderator asked the basic question: How much is left in TARP? Mr. Geithner's reply: "Very, very reasonable amounts of money -- significant enough money."

Mr. Geithner gave a similar response a couple of hours later in a CNBC television interview.

Write to Maya Jackson Randall at [email protected]