Federal User Fees: Some Agencies Do Not Comply With Review Requirements
GGD-98-161
Published: Jun 30, 1998. Publicly Released: Jun 30, 1998.
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Highlights
Pursuant to a congressional request, GAO reviewed agencies' adherence to the user fee review and reporting requirements in the Chief Financial Officers (CFO) Act of 1990 and Office of Management and Budget (OMB) Circular A-25, focusing on whether the agencies: (1) reviewed their user fee rates biennially during fiscal years (FY) 1993 through 1997; (2) determined both direct and indirect costs when reviewing fees based on costs or current market value for fees based on market value; (3) reviewed other programs within the agency to identify potential new user fees; and (4) reported the results of the user fee reviews in their CFO annual reports.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Office of Management and Budget | The Director, OMB, should clarify the user fee reporting instructions by specifying how agencies should report the results of their user fee reviews and address the issues of compliance with the biennial review requirements, including the requirements regarding statutorily set fees and agencies' consideration of potential new user fees. |
Closed – Implemented
OMB revised OMB Circular A-11 in July 2000. The revised circular requires: (1) the review of user fees once every 2 years; (2) results of the review and any proposals to be reported in the Chief Financial Officers Annual Report; and (3) fee estimate to be developed using the full cost recovery.
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Topics
Fair market valueFederal property managementFunds managementNoncomplianceReporting requirementsUser feesMarket valueOverhead costsFinancial managementFinancial statements