United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office General Government Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1994-04-12 monographic deposited born digital GA 1.13:GGD-94-101 https://www.govinfo.gov/app/details/GAOREPORTS-GGD-94-101 P0b002ee18039d878 f:gg94101 DGPO 2010-08-12 2011-03-23 GAOREPORTS-GGD-94-101 machine generated eng fdlp REPORT GAOREPORTS-GGD-94-101 GGD-94-101 Use taxes Funds management Immigration or emigration Human resources utilization Accountability Fees Accounts receivable Internal controls Federal agency accounting systems Accounting procedures INS Immigration Examination Fee Account INS Immigration User Fee Account Letter Report GGD

This report provides information on the Immigration and Naturalization Service's (INS) two major user fee accounts: the Immigration Examinations Fee Account and the Immigration User Fee Account. GAO discusses (1) the methods INS used to set its fees, (2) if the fees reflected the actual costs of providing services, (3) if the expenditures from fee accounts were consistent with the purposes of the accounts and management and control of the fees were enough to prevent misuse of fee revenue, and (4) whether staff were allocated in proportion to workload among the districts providing services that were financed by the fees. https://www.govinfo.gov/content/pkg/GAOREPORTS-GGD-94-101/html/GAOREPORTS-GGD-94-101.htm GAO/GGD-94-101 https://www.govinfo.gov/app/details/GAOREPORTS-GGD-94-101 Letter Report GAO/GGD-94-101; INS User Fees: INS Working to Improve Management of User Fee Accounts; Use taxes Funds management Immigration or emigration Human resources utilization Accountability Fees Accounts receivable Internal controls Federal agency accounting systems Accounting procedures INS Immigration Examination Fee Account INS Immigration User Fee Account Title 8 Section 1254a Title 8 Section 1356(g) Title 8 Section 1356(m) Title 8 Section 1356(n) 8 U.S.C. 1254a 8 U.S.C. 1356(g) 8 U.S.C. 1356(m) 8 U.S.C. 1356(n) Title 31 Section 9701 31 U.S.C. 9701 Volume 100 Page 3341 100 Stat. 3341 Volume 102 Page 2186 102 Stat. 2186 Volume 104 Page 2101 104 Stat. 2101 Volume 107 Page 1153 107 Stat. 1153 Public Law 99-591 Public Law 100-459 Public Law 101-515 Public Law 103-121