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Report File
Date Issued
Submitting OIG
Federal Maritime Commission OIG
Agencies Reviewed/Investigated
Federal Maritime Commission
Report Number
A25-02
Report Type
Audit
Agency Wide
Yes
Number of Recommendations
6
Questioned Costs
$0
Funds for Better Use
$0
Report updated under NDAA 5274
No

Open Recommendations

This report has 6 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
1 No $0 $0

We recommend that FMC:
1. Documents the rationale for using the allocation base and its review of the allocation basis at least every two years and considers:
a. Current operational practices, data, and cost structures;
b. The appropriateness of the user fees base(s);
c. Actual user fees collected versus the actual costs to FMC of collecting the user fees based on available data.

2 No $0 $0

HRK recommends the following:
1. Reviewing and documenting the methodology for calculating indirect costs to ensure all costs are considered;
2. Creating an annual process to analyze the actual user fees collected versus the actual costs to FMC of the user fees services based on available data.

3 No $0 $0

HRK recommends that FMC implement a system to track annual occurrences of each user fee service, recording the hours worked and employees involved in processing them from start to finish. This would provide reliable data for accurate estimations.

4 No $0 $0

We recommend that FMC:
1. Documents its review and rationale for the inclusion and exclusion of offices during its biennial review and considers:
a. Current operational practices, data, and cost structures;
b. The appropriateness of exclusion of offices in the indirect cost calculation.

5 No $0 $0

We recommend that FMC:
1. Use available technology to more effectively capture information to minimize the chance of human error; and
2. Use available technology to link data used in the calculation to reconciled data sources.

6 No $0 $0

We recommend that FMC:
1. Create an overarching policy, following Section 8 of OMB A-25, User Charges, as the overall policy document, to include the following:
a. The policy should address who holds the overall authority over the policy;
b. The policy should establish a working group of all offices involved in the biennial review of the procedures used, including inputs for direct and indirect costs, including collection methods; and
c. The policy should outline the overall approval hierarchy of calculated user fees.

2. Refine the User Fees procedures document to detail the overall processes, procedures, rationale, data inputs/outputs, and systems used in the process, to include the following:
a. The procedures should be reviewed prior to and at the completion of the biennial user fees calculation;
b. The procedures should be updated, as needed during the biennial review;
c. The document should be linked to supporting tables and documents;
d. Documentation supporting the procedures should be readily available for review.

Federal Maritime Commission OIG

United States