These data are reported  on the USAspending.gov website. OMB, Treasury, and Agencies Publicly Report Some Data on Fees, Fines, and Penalties, but the Data Have Significant Limitations

		OMB, Treasury, and Agencies Report Broad Financial Information, but Not All Collections from Specific Fees, Fines, and Penalties

There is no source of data that lists all collections of specific fees, fines,  and penalties at a government-wide or agency level. For example,  OMB MAX  includes an indicator for accounts that contain fees, but that  information is not made available in the Budget of the U.S. Government. OMB Reports Government-wide Totals that Cannot Be Disaggregated and Does Not Disclose Limitations or Regularly Review Its Designation of Fees

			OMB Reports Government- wide Data that Cannot Be Disaggregated

The government-wide totals for fees that OMB reports in Analytical  Perspectives are not presented at a more disaggregated level, such as by  agency or program, except for some major fee collections identified by  OMB. Until OMB makes more disaggregated data on fees, fines,  and penalties maintained in its OMB MAX  database—such as collections  by agency—publicly available, Congress has limited information on such  collections to inform oversight and decision-making. OMB Does Not Disclose Limitations or Regularly Review Its Designation of Fees

Analytical Perspectives’ government-wide totals of fees may include  inaccurately labeled collections—other collections that are not fees—and  may exclude some fee collections. A-11, some users are likely to be unaware of the potential for  the total user fees to be overestimated or underestimated. A-11 instructs agencies to report data at the budget account  level in OMB MAX, which supports the data in the Budget Appendix and  the Public Budget Database. Government-wide Sources Do Not Consistently Report Data that Would Facilitate Oversight

No source of government-wide data consistently reports data elements  related to fees, fines, and penalties that could help inform congressional  oversight of agencies and programs, such as the amount collected  annually, account balances, and whether the collection is a fee, fine, or  penalty. Better Reporting of Government-wide Data on Fees, Fines, and Penalties Would Increase Transparency and Data Available for Oversight, but Would Require an Investment of Federal Resources

		Benefits Include Increased Transparency and Better Information for Oversight and Decision-Making

According to OMB staff and officials from Treasury, the Congressional  Research Service, and external organizations with expertise in federal  budget issues and data transparency, there are two primary benefits to  government-wide reporting of fee, fine, and penalty data: increased  transparency and better information for congressional oversight and  decision-making. These data could help  Congress identify trends in collections and significant changes that could  be an indication of an agency’s performance. For example, the U.S. The level of federal investment  would vary depending on factors, such as the number of data elements  included and the level of detail reported. Developing a comprehensive  and accessible data source would provide greater benefits, but would  likely be resource intensive. Incorporating a small number of data elements that Congress identifies as  most useful for oversight into ongoing government-wide agency reporting  efforts could incrementally improve transparency and information for  oversight and decision-making, with fewer resources. Conclusions

Federal agencies are authorized to collect hundreds of billions of dollars  from fees, fines, and penalties each year that fund a wide variety of  programs, but Congress and the American public do not have  government-wide data on these collections that would provide increased  transparency and facilitate oversight. OMB’s MAX database contains  some disaggregated data labeled as fees, fines, and penalties, but OMB  does not make these data publicly available. Second, without  OMB instruction to agencies to regularly review and update  implementation of the criteria for designating accounts that contain fees,  accounts could be designated incorrectly if the makeup of the collections  changes. As of March 4, 2019, OMB did not provide comments. We are sending copies of this report to the appropriate congressional  committees, the Secretary of the Department of the Treasury, and the  Director of the Office of Management and Budget. Appendix I: Objectives, Scope and Methodology

This report examines: (1) the extent to which government-wide data on  collections of fees, fines, and penalties are publicly available and useful  for the purpose of congressional oversight, and (2) the benefits and  challenges to government-wide reporting of specific fees, fines, and  penalties including data elements that facilitate congressional oversight. Such collections are not fees.
Why GAO Did This Study

Congress has authorized federal agencies to collect hundreds of billions of dollars annually in fees, fines, and penalties. These collections can fund a variety of programs, including programs related to national security, and the protection of natural resources. Data on collections are important for congressional oversight and to provide transparency in agencies' use of federal resources.
GAO was asked to review the availability of government-wide data on fees, fines, and penalties. This report examines (1) the extent to which data on collections of fees, fines, and penalties are publically available and useful for the purpose of congressional oversight; and (2) the benefits and challenges to government-wide reporting of fees, fines, and penalties. GAO assessed government-wide fee, fine, and penalty data against criteria for availability and usefulness based on multiple sources, including prior GAO work and input from staff of selected congressional committees. GAO interviewed OMB staff, Treasury officials, and representatives of organizations with expertise in federal budget issues and reviewed prior GAO work to identify benefits and challenges of reporting these data.

What GAO Found

There are no comprehensive, government-wide data at the level of detail that identifies specific fees, fines, or penalties. The Office of Management and Budget (OMB) and the Department of the Treasury (Treasury) report data that include these collections at the budget account level, which generally covers a set of agency activities or programs. OMB and Treasury also report some summary data for budgeting and financial management purposes. In the Budget of the U.S. Government , for example, OMB data showed government-wide fees totaled just over $335 billion in fiscal year 2017. These reports, however, are not designed to inventory or analyze fee, fine, or penalty collections and have significant limitations for that purpose.
Although OMB collects more disaggregated data on fees, fines, and penalties, it does not make the data publicly available. OMB uses the disaggregated data in its OMB MAX database—such as the agency and account—to compile reported totals, such as the government-wide fees total in the Budget of the U.S. Government . Until OMB makes more disaggregated data publicly available, Congress has limited information on collections by agency to inform oversight and decision-making.
OMB's government-wide total of fees includes collections that are not fees and excludes some fee collections. The total includes all collections for accounts in which fees make up at least half of the account's collections and excludes all others. OMB does not direct agencies to regularly review and update the accounts included in the total. Therefore, if accounts' makeups change such that fee collections drop below, or rise above, the 50 percent threshold, accounts may have incorrect fee designations and the total may be inaccurate.
Further, OMB does not disclose the limitation that the total may exclude some fees and include other collections that are not fees. As a result, some users of the data are likely unaware of the potential for the total fees to be overestimated or underestimated.
Further, no source of government-wide data consistently reports data elements on fees, fines, and penalties that could help inform congressional oversight. Generally, congressional staff told us that additional data, such as amounts of specific penalties, would increase transparency and facilitate oversight. These data could help Congress identify trends in collections and significant changes that could be an indication of an agency's performance. While reporting government-wide fee, fine, and penalty data provides benefits, there are trade-offs in terms of the time and federal resources it would take to develop and implement a process for agencies to report these data. The level of federal investment would vary depending on factors, such as the number of data elements included and the level of detail reported. Developing a comprehensive and accessible data source would provide greater benefits, but would likely be resource intensive. Alternatively, incorporating a small number of data elements that Congress identifies as most useful for oversight into ongoing government-wide reporting efforts could incrementally improve transparency and information for oversight and decision-making, with fewer resources.

What GAO Recommends

GAO is making four recommendations to enhance OMB reporting on fees, fines, and penalties, including making disaggregated data publically available, updating instructions to federal agencies to review accounts designated as containing fees, and disclosing limitations in data reported. OMB did not provide comments.