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 2006-04-11 monographic deposited born digital 73 p. GA 1.13:GAO-06-502 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-502 P0b002ee1803820bc f:d06502 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-06-502 machine generated eng fdlp REPORT GAOREPORTS-GAO-06-502 GAO-06-502 Allocation (Government accounting) Balances of budget authority Budget administration Claims settlement Financial management Funds management Health care costs Health care services Payments Reporting requirements State budgets State governments Tobacco industry Reimbursements Master Settlement Agreement Other Written Product A51357 In the 1990's, states sued major tobacco companies to obtain reimbursement for health impairments caused by the public's use of tobacco. In 1998, four of the nation's largest tobacco companies signed a Master Settlement Agreement (MSA) to make annual payments to 46 states in perpetuity as reimbursement for past tobacco-related health care costs. Some states have arranged to receive advance proceeds based on the amounts that tobacco companies owe by issuing bonds backed by future payments. The Farm Security and Rural Investment Act of 2002 requires GAO to report annually, through fiscal year 2006, on how states use MSA payments made by tobacco companies. To conduct this study, GAO surveys the 46 states. This is the fifth and final of a series of reports that provides information on the payments the 46 states received in fiscal year 2005 and expect to receive in fiscal year 2006 and states' allocations of these funds to various program categories and changes from prior years. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-502/html/GAOREPORTS-GAO-06-502.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-502/pdf/GAOREPORTS-GAO-06-502.pdf GAO-06-502 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-502 Other Written Product GAO-06-502; Tobacco Settlement: States' Allocations of Fiscal Year 2005 and Expected Fiscal Year 2006 Payments; Allocation (Government accounting) Balances of budget authority Budget administration Claims settlement Financial management Funds management Health care costs Health care services Payments Reporting requirements State budgets State governments Tobacco industry Reimbursements Master Settlement Agreement