The Health Insurance Portability and Accountability Act of 1996 (HIPAA) provided, among other things, funding by transfer to the Federal Bureau of Investigation (FBI) to carry out specific purposes of the Health Care Fraud and Abuse Control Program. Congress expressed concern about a shift in FBI resources from health care fraud investigations to counterterrorism activities after September 11, 2001. Congress asked GAO to review FBI's accountability for the funds transferred under HIPAA for fiscal years 2000 through 2003. GAO determined (1) whether FBI had an adequate approach for ensuring the proper use of the HIPAA transfers and (2) the extent to which FBI had expended these transferred funds on health care fraud investigations in fiscal years 2000 through 2003.
Recommendations for Executive Action
|Federal Bureau of Investigation||The Director of the FBI should develop formal, interim policies and procedures for reporting health care fraud investigation costs that specify (1) the costs to be estimated and/or allocated, (2) the supporting documentation to be maintained, and (3) the method to validate those data used.|
|Federal Bureau of Investigation||The Director of the FBI should periodically conduct statistically valid testing of the data in the Time Utilization and Record Keeping (TURK) system, in particular, the work time percentages and related investigative classification information to ensure the TURK system's reliability. In addition, require field office managers to follow up on any issues identified in the testing.|
|Federal Bureau of Investigation||The Director of the FBI should either specify that the Unified Financial Management System (UFMS) have the capability to allocate payroll costs provided by the National Finance Center (NFC) payroll system to specific programs or develop cost accounting codes at the program and subprogram levels to enable NFC to provide the necessary detailed payroll reports.|
|Federal Bureau of Investigation||The Director of the FBI should ensure that the UFMS has the capability and design specifications to track nonpersonnel costs related to health care fraud investigations.|