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 2008-02-22 monographic deposited born digital 62 p. GA 1.13:GAO-08-321 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-321 P0b002ee18038bd27 f:d08321 DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-08-321 machine generated eng fdlp REPORT GAOREPORTS-GAO-08-321 GAO-08-321 Administrative costs Airports Cost effectiveness analysis Federal funds Fees Financial analysis Financial management Homeland security Interagency relations Noncompliance Port security Program management Rates Schedule slippages User fees Program costs Other Written Product A80973

America's port infrastructure is vital to U.S. foreign trade and a bulwark for national security. One way the federal government funds port-related programs is to levy user fees. GAO was asked to examine (1) what is known about the way selected fees assessed on air and sea port users are set, collected, used, and reviewed and (2) the effects of these attributes on program operations. GAO examined the Harbor Maintenance Fee (HMF), the Merchandise Processing Fee (MPF), and the Customs, Immigration, and Agricultural Quarantine Inspection (AQI) user fees assessed on air and cruise passengers and commercial vessels using criteria that have often been used to assess user fees and taxes--equity, efficiency, revenue adequacy, and administrative burden. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-321/html/GAOREPORTS-GAO-08-321.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-321/pdf/GAOREPORTS-GAO-08-321.pdf GAO-08-321 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-321 Other Written Product GAO-08-321; Federal User Fees: Substantive Reviews Needed to Align Port-Related Fees with the Programs They Support; Administrative costs Airports Cost effectiveness analysis Federal funds Fees Financial analysis Financial management Homeland security Interagency relations Noncompliance Port security Program management Rates Schedule slippages User fees Program costs Title 19 Section 58c 19 U.S.C. 58c Title 21 Section 379h(g)(4) 21 U.S.C. 379h(g)(4) Volume 116 Page 2135 116 Stat. 2135 Public Law 99-662 Public Law 107-296