United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2001-12-31 monographic deposited born digital 76 p. GA 1.13:GAO-02-116 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-116 P0b002ee1803a567a f:d02116 DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-02-116 machine generated eng fdlp REPORT GAOREPORTS-GAO-02-116 GAO-02-116 Debt collection Collection procedures Federal agencies Internal controls Reporting requirements Strategic planning HHS/DOJ Fraud and Abuse Control Program HHS Operation Restore Trust CMS Civil Monetary Penalty Tracking System Other Written Product A02626

This report summarizes the information presented in GAO's review of selected federal agencies' management and collection of civil fines and penalties debt. This work focused on the debt collection processes and procedures used by the Department of the Treasury's U.S. Customs Service, the Department of Interior's Office of Surface Mining, and the Department of Health and Human Service's (HHS) Centers for Medicare and Medicaid Services (CMS). The primary reason for the growth of CMS' civil monetary penalties (CMP) receivables was the expansion of fraud and abuse detection activities from fiscal year 1995 through fiscal year 1997 that significantly increased fraud and abuse debts in fiscal year 1997. GAO's analysis of CMS' CMP receivable data revealed similar financial accountability and reporting issues as those identified for non-CMP receivables by CMS' external financial statement auditors. GAO identified (1) unreconciled differences of tens of millions of dollars in the CMP receivables balances reported by HHS and CMS for fiscal years 1997 through 1999 and (2) an unreconciled net difference of about $22 million between the CMP receivables balance in CMS' general ledger and the detailed subsidiary systems as of September 30, 2000. The data reliability issue limited GAO from determining the overall adequacy of the CMP debt collection policies and procedures. However, GAO's limited tests showed that debt collection policies and procedures were followed for 11 of the 12 selected delinquent debts. GAO could not determine whether debt collection policies and procedures were followed for any selected debt because supporting documentation was not available. OMB and Treasury are provided with information useful in performing CMP debt oversight roles. However, OMB stated that it has broad oversight responsibility in monitoring and evaluating governmentwide debt collection activities. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-116/html/GAOREPORTS-GAO-02-116.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-116/pdf/GAOREPORTS-GAO-02-116.pdf GAO-02-116 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-116 Other Written Product GAO-02-116; Civil Fines and Penalties Debt: Review of CMS' Management and Collection Processes; Debt collection Collection procedures Federal agencies Internal controls Reporting requirements Strategic planning HHS/DOJ Fraud and Abuse Control Program HHS Operation Restore Trust CMS Civil Monetary Penalty Tracking System Title 31 Section 3729 31 U.S.C. 3729 Title 42 Section 1320a Title 42 Section 1395dd Title 42 Section 1395i Title 42 Section 1396r 42 U.S.C. 1320a 42 U.S.C. 1395dd 42 U.S.C. 1395i 42 U.S.C. 1396r