Civil Fines and Penalties Debt: Review of CMS' Management and Collection Processes

Abstract

This report summarizes the information presented in our December 14, 2001, briefing related to CMS' collection of civil fines and penalties debt, referred to as civil monetary penalties (CMP) debt. The briefing slides are included in appendix I. We will separately report on our work on the U.S. Customs Service and the Office of Surface Mining. As discussed with your staff, our original objectives were to determine (1) the primary reasons for the growth in CMS' reported CMP debt, (2) whether CMS' CMP receivables have similar financial accountability and reporting issues as its non-CMP receivables, (3) whether adequate processes exist to collect CMP debt, and (4) what roles, if any, the Office of Management and Budget (OMB) and Treasury play in overseeing and monitoring CMS' collection of CMP debt.

Open PDF

Document Details

Document Type
Technical Report
Publication Date
Dec 01, 2001
Accession Number
ADA398002

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Biomedical

DTIC Thesaurus Topics

  • Accountability
  • Accounting
  • Accuracy
  • Attorneys
  • Business Administration
  • Contractors
  • Control Systems
  • Detection
  • Errors
  • Financial Management
  • Governments
  • Health Care
  • Law
  • Personnel Management
  • Social Security
  • Test And Evaluation
  • United States

Readers

  • Defense Financial Management and Audit.
  • Hydraulic Engineering.
  • Pulsed Power and Plasma Physics.