Download or read book Civil Fines and Penalties Debt written by United States. General Accounting Office and published by . This book was released on 2001 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Civil Fines Penalties Debt Review of OSM s Office of Surface Mining Management Collection Processes written by Gary T. Engel and published by DIANE Publishing. This book was released on 2001-08 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report summarizes the information presented in a briefing to Congress by the General Accounting Office (GAO) on Dec. 14, 2001, related to the U.S. Dept. of Interior's Office of Surface Mining (OSM) collection of civil fines and penalties debt (CFP). GAO objectives were to determine: (1) the primary reasons for the low collection rates and significant write-offs of OSM's CFP debt, (2) whether adequate processes exist at OSM to collect CFP debt, and (3) what role, if any, the Office of Management and Budget (OMB) and Treasury play in overseeing OSM's collection of CFP debt.
Download or read book Civil fines and penalties debt review of U S Customs Service s management and collection processes written by and published by DIANE Publishing. This book was released on 2001 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report summarizes the information presented in our December 14, 2001, briefing on OSM's collection of CFP debt. The briefing slides are in appendix I. We will report separately on our work on Customs and CMS. As discussed with your staff our objectives were to determine (1) the primary reasons for the low collection rates and significant write-offs of OSM's CFP debt, (2) whether adequate processes exist at OSM to collect CFP debt, and (3) what role, if any, the Office of Management and Budget (OMB) and Treasury play in overseeing OSM's collection of CFP debt.
Download or read book Civil Fines and Penalties Debt written by Gary T. Engel and published by DIANE Publishing. This book was released on 2001-08 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report summarizes the information presented in a briefing to Congress by the General Accounting Office (GAO) on Dec. 14, 2001, related to the Dept. of Health and Human Service's Centers for Medicare and Medicaid Services' (CMS) collection of civil fines and penalties debt, referred to as civil monetary penalties (CMP) debt. The briefing slides are included in appendix I. GAO conducted this inquiry to determine the primary reasons for the growth in reported CMP debt at CMS and whether CMS' CMP receivables have similar financial accountability and reporting issues as its non-CMP receivables.
Download or read book Civil Fines and Penalties Debt written by United States. General Accounting Office and published by . This book was released on 2002 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Report reviews selected federal agencies' management and collection practices related to civil fines and penalties debt.
Download or read book Civil Fines and Penalties Debt written by United States. General Accounting Office and published by . This book was released on 2002 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Civil fines and penalties debt review of CMS management and collection processes written by and published by DIANE Publishing. This book was released on 2001 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report summarizes the information presented in our December 14, 2001, briefing on OSM's collection of CFP debt. The briefing slides are in appendix I. We will report separately on our work on Customs and CMS. As discussed with your staff our objectives were to determine (1) the primary reasons for the low collection rates and significant write-offs of OSM's CFP debt, (2) whether adequate processes exist at OSM to collect CFP debt, and (3) what role, if any, the Office of Management and Budget (OMB) and Treasury play in overseeing OSM's collection of CFP debt.
Download or read book Civil Fines and Penalties Debt written by United States Government Accountability Office and published by Createspace Independent Publishing Platform. This book was released on 2018-02-03 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: Civil Fines and Penalties Debt: Review of U.S. Customs Service's Management and Collection Processes
Download or read book Civil Fines and Penalties Debt written by U S Government Accountability Office (G and published by BiblioGov. This book was released on 2013-07 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: GAO reviewed the Customs Service's management of and practices for collecting civil fines and penalties (CFP) debt. GAO found that Customs' gross CFP debt more than tripled from the start of fiscal year 1997 to the end of fiscal year 2000, rising from $218.1 million as of October 1, 1996, to $773.6 million as of September 20, 2000. During the same period, Customs annually reserved from 75 to 87 percent of its reported CFP receivables in an allowance for uncollectible accounts. The primary reason for the growth in Customs' reported uncollected CFP debt from fiscal year 1997 through fiscal year 2000 was the bankruptcy of a Customs broker in fiscal year 2000. The broker's bankruptcy resulted in Customs assessing 422 claims for $566 million and recording CFP receivables totaling $484 million during fiscal years 1999 and 2000. The remaining $82 million of assessed amounts was eliminated through the CFP mitigation process, and accordingly these amounts were not recorded as receivables. Customs can strengthen some of its CFP debt collection policies and procedures both by enhancing them and better adhering to them. The Office of Management and Budget stated that it had broad oversight responsibility for monitoring and evaluating governmentwide debt collection activities, but that it is the specific responsibility of the agency's office of inspector general to provide oversight through audits of the agency's debt collection activities. In addition, the Financial Management Service (FMS) officials stated that they rely on agencies to determine what debt should be referred to FMS for collection and offset as required by the Debt Collection Improvement Act of 1996, and Customs refers certain delinquent CFP debts to FMS for collection action.
Download or read book Civil Fines and Penalties Debt written by and published by . This book was released on 2002 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Report reviews selected federal agencies' management and collection practices related to civil fines and penalties debt.
Download or read book Justice Department Litigation and Collection of Civil Fines and Penalties written by United States. General Accounting Office and published by . This book was released on 1988 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Debt Collection written by United States. General Accounting Office and published by . This book was released on 1989 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Civil Fines and Penalties Debt written by United States Accounting Office (GAO) and published by Createspace Independent Publishing Platform. This book was released on 2018-01-31 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: GAO-02-116 Civil Fines and Penalties Debt: Review of CMS' Management and Collection Processes
Download or read book Civil Fines and Penalties Debt written by U S Government Accountability Office (G and published by BiblioGov. This book was released on 2013-07 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report focuses on the debt collection processes and procedures used by the Department of Health and Human Services' (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 reported 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 prevented 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 the 12th selected debt because supporting documentation was unavailable.
Download or read book Civil Fines and Penalties Debt written by United States Accounting Office (GAO) and published by Createspace Independent Publishing Platform. This book was released on 2018-01-31 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: GAO-02-211 Civil Fines and Penalties Debt: Review of OSM's Management and Collection Processes
Download or read book Financial Management written by United States. General Accounting Office and published by . This book was released on 1990 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Civil Fines and Penalties Debt written by Steven R. Haughton and published by DIANE Publishing. This book was released on 2002-02 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reviews the debt collection processes and procedures used by the Dept. of the Treasury's U.S. Customs Service. It provides the results of a review of Customs' management of and practices for collecting civil fines and penalties (CFP) debt. According to Customs' records, its gross CFP debt more than tripled from the start of FY1997 to the end of FY2000, rising from about $218.1 million as of Oct. 1, 1996, to about $773.6 million as of Sept. 30, 2000. This report determines: (1) the primary reasons for the growth in Customs' reported uncollected CFP debt; (2) whether Customs' processes to collect CFP debt needed to be strengthened; and (3) what role, if any, the OMB and Treasury play in overseeing Customs' collection of CFP debt.
