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Federal user fees : design, collection, use and evaluation considerations /
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
New York :
Nova Publishers,
[2016]
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| Colección: | Government procedures and operations.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- FEDERAL USER FEES DESIGN, COLLECTION, USE AND EVALUATION CONSIDERATIONS ; FEDERAL USER FEES DESIGN, COLLECTION, USE AND EVALUATION CONSIDERATIONS ; CONTENTS ; PREFACE ; Chapter 1 FEDERAL USER FEES: A DESIGN GUIDE* ; WHY GAO DID THIS STUDY ; WHAT GAO FOUND; ABBREVIATIONS; BACKGROUND ; Definition of User Fees ; Authority to Charge Fees ; SETTING USER FEES: DETERMINING BENEFICIARIES AND ALLOCATING COSTS ; To What Extent does the Program Benefit both the General Public and Users? ; What Mechanisms Help Ensure the Fee Will Cover the Intended Share of Costs Over Time?
- How Should Program Costs be Determined and Assigned to Users? How Much does the Program Cost? ; How should Program Costs be Allocated across Users? ; COLLECTING USER FEES: BALANCING COMPLIANCE WITH ADMINISTRATIVE COSTS ; At What Point should the Fees be Collected? ; Can Leveraging Existing Collections or Compliance Systems Decrease Administrative Costs? ; USING USER FEES: BALANCING CONGRESSIONAL OVERSIGHT, AGENCY FLEXIBILITY, AND STAKEHOLDER EXPECTATIONS ; What are the Statutory Controls on Agency Use of Fee Collections?
- How Broadly or Narrowly are the Authorized Uses of the Fee Collections Defined? REVIEWING USER FEES: PROVIDING INFORMATION ON COSTS AND PROGRAM ACTIVITIES AND FACILITATING STAKEHOLDER SUPPORT ; How Is the Fee Updated? ; How Often Is the Fee Reviewed and What Information Is Included in the Review? ; What Role Do Stakeholders Play in the Fee Reviews? ; CONCLUDING OBSERVATIONS ; AGENCY COMMENTS ; APPENDIX I: KEY QUESTIONS ; Section I: Setting User Fees ; Section II: Collecting User Fees; Section III: Using User Fees ; Section IV: Reviewing User Fees ; End Notes
- Chapter 2 FEDERAL USER FEES: KEY CONSIDERATIONS FOR DESIGNING AND IMPLEMENTING REGULATORY FEES* WHY GAO DID THIS STUDY ; WHAT GAO RECOMMENDS ; WHAT GAO FOUND ; ABBREVIATIONS; BACKGROUND ; SETTING REGULATORY USER FEES: THE AMOUNT SET CAN DETERMINE THE LEVEL OF REGULATORY ACTIVITY ; The Extent of Agency Discretion to Set Regulatory User Fees Has Implications for Rulemaking ; Fee Setting Decisions Can Affect the Level of Regulatory Activity; Regulatory User Fees Balance Public Benefits with Services to Fee Payers; Small Entities Are Typically Given Special Consideration
- COLLECTING REGULATORY USER FEES: TIMING COULD HAVE MANAGEMENT IMPLICATIONS Fees Collected at Regular Intervals Can Cover Broad Costs of Regulation, but May Require Different Internal Controls Than Transactional Fees ; Some Agencies Must Receive a Minimum Amount of Appropriations before They Can Begin Fee Collections ; USING REGULATORY USER FEES: VARIATIONS IN AVAILABILITY OF FEES AND UNOBLIGATED BALANCES ; Available Unobligated Balances Can Sometimes Be Used to Manage Revenue Instability ; Collected Fees Are Sometimes Unavailable to the Agency