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 1994-04-06 monographic deposited born digital GA 1.13:GGD-94-120 https://www.govinfo.gov/app/details/GAOREPORTS-GGD-94-120 P0b002ee180384365 f:gg94120 DGPO 2010-08-12 2011-03-23 GAOREPORTS-GGD-94-120 machine generated eng fdlp REPORT GAOREPORTS-GGD-94-120 GGD-94-120 Education or training Human resources training Federal employees Revolving funds Losses Education or training costs Funds management Price adjustments Administrative costs Federal agency accounting systems Letter Report GGD Congress has raised concerns that the tuition charged to federal agencies for some training courses appeared to unnecessarily exceed the Office of Personnel Management's course production costs. GAO sought to determine (1) how tuition charges are set; (2) whether the tuitions of individual courses are reasonably related to their costs; and (3) how excess tuition income, if any, has been used. A lack of documentation on how tuitions are set hampered GAO's ability to answer the first objective. The training activity of OPM's revolving fund has run a deficit. OPM recognizes this problem and has developed a new policy to set prices for training courses so the training activity would recover all direct and indirect costs, document pricing methods, and reduce the differences in pricing practices. These corrective measures should resolve the problems GAO cited in its review. https://www.govinfo.gov/content/pkg/GAOREPORTS-GGD-94-120/html/GAOREPORTS-GGD-94-120.htm GAO/GGD-94-120 https://www.govinfo.gov/app/details/GAOREPORTS-GGD-94-120 Letter Report GAO/GGD-94-120; OPM Revolving Fund: OPM Sets New Tuition Pricing Policy; Education or training Human resources training Federal employees Revolving funds Losses Education or training costs Funds management Price adjustments Administrative costs Federal agency accounting systems