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    Subject Term: "User fees"

    12 publications with a total of 26 open recommendations
    Director: Dicken, John E
    Phone: (202)512-7114

    1 open recommendations
    Recommendation: To ensure efficient use of generic drug user fees, facilitate oversight and transparency, and plan for risks, the Commissioner of FDA should develop a plan for administering user fee carryover that includes analyses of program costs and risks and reflects actual operational needs and contingencies.

    Agency: Department of Health and Human Services: Food and Drug Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Frank Rusco
    Phone: (202) 512-3841

    2 open recommendations
    Recommendation: To enhance the transparency and timeliness of NRC's fee-setting process, the Chairman of the Nuclear Regulatory Commission should direct NRC staff to clearly present information in NRC's proposed fee rule, final fee rule, and fee work papers, by defining and consistently using key terms, providing complete calculations for how fees are determined, and ensuring the accuracy of the fee rules and work papers, so that stakeholders can understand fee calculations and provide substantive comments to the agency on them.

    Agency: Nuclear Regulatory Commission
    Status: Open

    Comments: According to NRC, it has provided more detailed explanations and calculations in its fiscal year 2017 proposed fee rule. The agency plans to propose codifying some of these changes in Title 10 of the Code of Federal Regulations Part 170 during its fiscal year 2018 fee rulemaking. We will review NRC's changes after it has codified them in the Code of Federal Regulations and will update the status of this recommendation at that time.
    Recommendation: To enhance the transparency and timeliness of NRC's fee-setting process, the Chairman of the Nuclear Regulatory Commission should direct NRC staff to develop objective, measurable, and quantifiable performance goals and measures that enable NRC to assess the extent to which its efforts to improve transparency and timeliness are successful and implement a plan and schedule for comparing results with the established performance goals.

    Agency: Nuclear Regulatory Commission
    Status: Open

    Comments: NRC convened a steering committee to provide leadership for implementing its efforts to improve transparency and timeliness of its fee-setting process. According to NRC, the steering committee has developed performance measures to gauge success and will monitor planned activities to compare results with the performance goals. We will review NRC's activities to improve transparency and timeliness, as well as the steering committee's actions to measure and monitor success. We will update the status of this recommendation upon completion of our review.
    Director: James R. McTigue, Jr.
    Phone: (202) 512-9110

    2 open recommendations
    Recommendation: To enhance the budget process and to improve transparency, the Commissioner of Internal Revenue, to the extent feasible, should ensure that the CJ includes data by appropriation account on the amount of funding requested to maintain current services for each future state theme.

    Agency: Department of the Treasury: Internal Revenue Service
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: As Treasury works with IRS to improve the quality and accuracy of budget data, the Secretary of the Treasury should ensure sufficient controls are in place to make certain that the information technology investment reports generated from the SharePoint Investment Knowledge Exchange are accurate. This includes, for example, taking steps to reduce the need for manual corrections to the data.

    Agency: Department of the Treasury
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Andrew Von Ah
    Phone: (213) 830-1011

    4 open recommendations
    Recommendation: To ensure effective management and oversight of DHS programs receiving fees and other collections, and to ensure that component management take the following actions for each fee and other collections program that they administer, the Secretary of Homeland Security should direct the DHS Chief Financial Officer to use some means, such as the DHS Fee Governance Council, to document the processes and analyses for assessing and, as appropriate, for managing the difference between program costs and collections and document resulting decisions.

    Agency: Department of Homeland Security
    Status: Open

    Comments: DHS's Fee Governance Council, led by the Deputy CFO plans to draft and publish a revised section of the Financial Management Policy Manual devoted to documenting the processes and analyses for assessing and managing the difference between program costs and collections and document resulting decisions. The Council is currently working to establish interim milestones associated with this objective.
    Recommendation: To ensure effective management and oversight of DHS programs receiving fees and other collections, and to ensure that component management take the following actions for each fee and other collections program that they administer, the Secretary of Homeland Security should direct the DHS Chief Financial Officer to use some means, such as the DHS Fee Governance Council, to establish processes for managing unobligated carryover balances, to include targets for minimum and maximum balances for programs that lack such processes and targets.

    Agency: Department of Homeland Security
    Status: Open

    Comments: The Fee Governance Council will draft and publish a revised section of the Financial Management Policy Manual devoted to managing unobligated carryover balances. The Council is currently working to develop specific milestones associated with this objective.
    Recommendation: To ensure effective management and oversight of DHS programs receiving fees and other collections, and to ensure that component management take the following actions for each fee and other collections program that they administer, the Secretary of Homeland Security should direct the DHS Chief Financial Officer to use some means, such as the DHS Fee Governance Council, to conduct reviews to identify any management and operational deficiencies.

    Agency: Department of Homeland Security
    Status: Open

    Comments: The DHS Fee Governance Council plans to publish a revised section of the Financial Management Policy Manual devoted to how components conduct studies of fee programs to identify any management or operational deficiencies. The Council is currently working to establish specific milestones associated with this objective.
    Recommendation: To ensure effective management and oversight of DHS programs receiving fees and other collections, and to ensure that component management take the following actions for each fee and other collections program that they administer, the Secretary of Homeland Security should direct the DHS Chief Financial Officer to use some means, such as the DHS Fee Governance Council, to take action to track and report on management and operational deficiencies--including reasons supporting any decisions to not pursue recommended actions--identified in fee reviews or through other means.

    Agency: Department of Homeland Security
    Status: Open

    Comments: The DHS Fee Governance Council will publish a revised section of the Financial Management Policy Manual devoted to how regular biennial reviews are conducted at DHS and how any findings and recommendations on management and operational deficiencies identified in these fee studies are tracked and reported.
    Director: Mark L. Goldstein
    Phone: (202) 512-2834

    1 open recommendations
    Recommendation: To improve the accountability and transparency of FirstNet's operations, and ensure that FirstNet is gaining as much knowledge from the early builder projects as possible, FirstNet should strengthen FirstNet's internal control system by fully assessing risks, developing standards of conduct, and evaluating performance against these standards.

    Agency: Department of Commerce: National Telecommunications and Information Administration: First Responder Network Authority
    Status: Open

    Comments: When we confirm what actions the First Responder Network Authority (FirstNet) has taken in response to this recommendation, we will provide updated information.
    Director: Mathew J.Scirè
    Phone: (202) 512-8678

    6 open recommendations
    Recommendation: To better ensure the viability and safety of manufactured housing produced in accordance with the HUD Code, the Secretary of the Department of Housing and Urban Development should develop a plan to assess how FHA financing might further promote the affordability of manufactured homes and identify the potential for better securitization of manufactured housing financing.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To better ensure the viability and safety of manufactured housing produced in accordance with the HUD Code, the Secretary of the Department of Housing and Urban Development should strengthen the oversight of inspections and enforcement-related activities by (1) consistently documenting actions taken to resolve recommendations from completed audits and the outcome of such actions, (2) completing a Transition Plan for the monitoring contractor activity, and (3) exploring the feasibility of developing a cost-effective systematic process for collecting and evaluating information on the content of complaints.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To better ensure that Congress, stakeholders, and agencies have complete information about changing costs and whether a fee needs to be changed, HUD should complete the necessary rulemaking changes to allow the Office of Manufactured Housing Programs to adjust its label fees from the $39 per label toward levels up to the congressionally authorized level that better reflect the current levels of manufactured home production, while considering the impact that such fees may have on the industry; put in place a process for regular fee reviews to determine whether the fees currently being charged will allow the program to respond to spikes and surges in label fee revenue and to identify any factors that may drive label fee revenue instability; and identify any additional sources of funding that may mitigate initial revenue shortfalls and the program's fixed and variable costs.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To better ensure that Congress, stakeholders, and agencies have complete information about changing costs and whether a fee needs to be changed, HUD should assess the feasibility, including an analysis of the benefits and costs, of putting in place user fees for its dispute resolution and installation programs.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To better ensure that Congress, stakeholders, and agencies have complete information about changing costs and whether a fee needs to be changed, HUD should establish the goals for use of reserves of the Manufactured Housing Fees Trust Fund, and the minimum and maximum thresholds for the reserves appropriate for meeting these goals.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To better ensure the viability and safety of manufactured housing produced in accordance with the HUD Code, the Secretary of the Department of Housing and Urban Development (HUD) should develop and implement a plan for updating construction and safety standards for manufactured homes on a timely, recurring basis to include: (1) addressing unresolved issues related to defining and developing sufficient economic analyses tied to proposed changes to the construction and safety standards; and (2) ensuring sufficient resources and capacity within HUD and the Manufactured Housing Consensus Committee and its administering organization; or if such a plan cannot be devised and implemented, identify and report to Congress on alternative methods of ensuring the quality, durability, safety, and affordability of manufactured homes, including the possibility of relying more extensively on existing industry standards.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Clark, Cheryl E
    Phone: (202) 512-9377

    2 open recommendations
    Recommendation: The Commissioner of Internal Revenue should direct the appropriate IRS officials to establish and implement policies and procedures requiring a review process to reasonably assure that the accounts related to deceased taxpayers are only reopened for valid refunds.

    Agency: Department of the Treasury: Internal Revenue Service
    Status: Open

    Comments: In January 2016, IRS automated the process of locking deceased taxpayer accounts during its year-end processing. However, during our fiscal year 2016 audit, we continued to find instances in which IRS employees reopened deceased taxpayer accounts and disbursed invalid refunds. We will continue to evaluate IRS's actions to address this recommendation during our fiscal year 2017 audit.
    Recommendation: The Commissioner of Internal Revenue should direct the appropriate IRS officials to establish and implement policies and procedures that require monitoring to reasonably assure that accounts related to deceased taxpayers that have been reopened are timely closed after processing the refund.

    Agency: Department of the Treasury: Internal Revenue Service
    Status: Open

    Comments: In January 2016, IRS automated the process of locking accounts related to deceased taxpayers during its year-end processing. However, during our fiscal year 2016 audit, we continued to find instances in which IRS employees reopened deceased taxpayer accounts to process refunds and did not close them timely. We will continue to evaluate IRS's actions to address this recommendation during our fiscal year 2017 audit.
    Director: John Neumann
    Phone: (202) 512-3841

    1 open recommendations
    Recommendation: To improve the OECA GLP inspection process, the EPA Administrator should assess the authority and need for a fee-based inspection system, and if such a system is warranted, establish a user fee system, seeking additional legislative authority, if necessary, to make the laboratory inspection program self-sustaining.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In June 2016, EPA officials told GAO that OECA was working with OPP and its Office of General Counsel to figure out the best mechanism for potentially accomplishing this. As of July 2017, EPA had not provided any additional information on the status of this recommendation.
    Director: Crosse, Marcia G
    Phone: (202) 512-7114

    2 open recommendations
    Recommendation: To improve CTP's ability to operate efficiently, achieve effective results, and plan appropriately, the Secretary of Health and Human Services should direct the Commissioner of FDA to establish performance measures that include time frames for making final decisions on SE submissions and Exemption from SE submissions.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: FDA has established performance measures that include time frames for reviewing and acting on some of its new tobacco product submissions, including regular Substantial Equivalence (SE) submissions and Exemption from SE submissions, received in fiscal years 2015 through 2018. However, as of September, 2017, FDA has not developed performance measures for provisional SE submissions, the type of SE submissions that represent new tobacco products that may continue to be marketed unless and until FDA's Center for Tobacco Products finds that they are not substantially equivalent. We are keeping this recommendation open until the agency establishes performance measures, including time frames for making final decisions, for provisional SE submissions.
    Recommendation: To improve CTP's ability to operate efficiently, achieve effective results, and plan appropriately, the Secretary of Health and Human Services should direct the Commissioner of FDA to monitor FDA's performance relative to those time frames, such as evaluating whether staff are performing reviews of these submissions efficiently and effectively.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: FDA has established and monitors performance measures that include time frames for reviewing and acting on regular SE submissions, Exemption from SE requests, and Modified Risk Tobacco Product applications for fiscal years 2015 through 2018. However, because the agency has not yet reported establishing and monitoring performance measures for provisional SE submissions, we are leaving this recommendation open as of August 2017.
    Director: Clark, Cheryl E
    Phone: (202)512-9377

    3 open recommendations
    Recommendation: The Acting Commissioner of Internal Revenue should direct the appropriate IRS officials to perform a risk assessment to determine the appropriate level of Integrated Data Retrieval System (IDRS) access that should be granted to employee groups that handle hard-copy taxpayer receipts and related sensitive taxpayer information as part of their job responsibilities.

    Agency: Department of the Treasury: Internal Revenue Service
    Status: Open

    Comments: According to IRS, a risk assessment was performed to determine the appropriate level of IDRS access that should be granted to employee groups that handle hard-copy taxpayer receipts and related sensitive taxpayer information as part of their job responsibilities. However, during our fiscal year 2016 audit, we identified a group of employees at an SCC who handle hard-copy taxpayer receipts and related sensitive taxpayer information and can make adjustments to taxpayer accounts. Based on the information obtained, it is unclear whether the risks associated with these employees were considered in a risk assessment. We will continue to evaluate IRS's actions to address this recommendation during our fiscal year 2017 audit.
    Recommendation: The Acting Commissioner of Internal Revenue should direct the appropriate IRS officials to, based on the results of the risk assessment, update the Internal Revenue Manual (IRM) accordingly to specify the appropriate level of IDRS access that should be allowed for (1) remittance perfection technicians and (2) all other employee groups with IDRS access that handle hard-copy taxpayer receipts and related sensitive information as part of their job responsibilities.

    Agency: Department of the Treasury: Internal Revenue Service
    Status: Open

    Comments: As a result of its risk assessment efforts thus far, IRS updated the IRM to restrict the use of certain IDRS command codes for remittance perfection technicians. In addition, in May 2016, IRS reassessed the risks at its TACs, including the specific risks and mitigating factors associated with allowing TAC employees to process taxpayer remittances and to adjust taxpayer accounts. However, IRS did not update the IRM to reflect the conclusions from the risk assessment related to TAC employees. Further, during our fiscal year 2016 audit, we identified a group of employees at an SCC who handle hard-copy taxpayer receipts and related sensitive taxpayer information and can make adjustments to taxpayer accounts. Based on the information obtained, it is unclear whether the risks associated with these employees were considered in a risk assessment. We will continue to evaluate IRS's actions to address this recommendation during our fiscal year 2017 audit.
    Recommendation: The Acting Commissioner of Internal Revenue should direct the appropriate IRS officials to establish procedures to implement the updated IRM, including required steps to follow to prevent (1) remittance perfection technicians and (2) all other employee groups that handle hard-copy taxpayer receipts and related sensitive information as part of their job responsibilities from gaining access to command codes not required as part of their designated job duties.

    Agency: Department of the Treasury: Internal Revenue Service
    Status: Open

    Comments: As a result of its risk assessment efforts thus far, IRS updated the IRM to include procedures to restrict the use of certain IDRS command codes for remittance perfection technicians. However, the IRM has not been updated based on the results of the risk assessment related to TAC employees and, if applicable, other employees who have access to sensitive command codes and handle hard-copy taxpayer receipts and related sensitive information as part of their job duties. We will continue to evaluate IRS's actions to address this recommendation during our fiscal year 2017 audit.
    Director: Fleming, Susan A
    Phone: (202) 512-2834

    1 open recommendations
    Recommendation: To ensure that up-to-date data are available on the road damages imposed by all vehicles types compared with the revenues each contributes to the Highway Trust Fund, the Secretary of Transportation should direct the FHWA Administrator to revise and publish the agency's Highway Cost Allocation Study and update it periodically as warranted.

    Agency: Department of Transportation
    Status: Open

    Comments: As of May 2017, FHWA has not taken steps to revise and publish the agency's Highway Cost Allocation Study. In April 2016, FHWA completed a comprehensive truck size and weight study mandated by the Moving Ahead for Progress in the 21st Century Act (MAP-21) and requested that GAO close this recommendation for FHWA to revise and publish the agency's Highway Cost Allocation Study. However, FHWA's comprehensive truck size and weight study does not include critical information that a Highway Cost Allocation Study would provide. Specifically, FHWA's study lacks information on the cost of road damage imposed by all vehicle types compared with the revenues contributed by those vehicles to the Highway Trust Fund to determine whether user fees are sufficient to cover damage costs. GAO will continue to monitor any efforts by DOT and FHWA to respond to GAO's recommendation.
    Director: Melvin, Valerie C
    Phone: (202)512-6304

    1 open recommendations
    Recommendation: In light of the agency's declining revenue associated with its basic statutory function and the charging for information that is often freely available elsewhere, Congress should consider examining the appropriateness and viability of the fee-based model under which NTIS currently operates for disseminating technical information to determine whether the use of this model should be continued.

    Agency: Congress
    Status: Open

    Comments: Congress has not yet enacted legislation to re-examine the fee-based model under which NTIS operates, although it has begun taking actions that give it an opportunity to do so. Specifically, the Department of Commerce Appropriations Acts, 2015, 2016 and 2017, prohibited NTIS from charging customers for reports authored by legislative branch offices unless the agency tells the customer how an electronic copy of the report can be accessed or downloaded for free online. The Act further stated that, if a customer still requires such a report from NTIS, the agency should not charge more than what is needed to recover the cost of processing, reproducing, and delivering the document requested. Additionally, in the 114th Congress, three bills (H.R. 443, S.787, and S.1636) were introduced and referred to the House Committee on Science, Space, and Technology and the Senate Committee on Commerce, Science, and Transportation. However, none of these bills were passed. The 115th Congress has yet to consider legislation that would ensure the assessment of the appropriateness or viability of NTIS functions.