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

[摘要] A letter report issued by the General Accounting Office with an abstract that begins "This report focuses on debt collection processes and procedures used by the Department of the Interior's Office of Surface Mining (OSM).GAO discusses (1) the primary reasons for the growth in civil monetary penalties owed to OSM; (2) whether OSM's receivables for civil monetary penalties have financial accountability and reporting issues similar to those of its other receivables; (3) whether adequate processes exist to collect this debt; and (4) what roles, if any, the Office of Management and Budget and the Treasury Department play in overseeing and monitoring OSM's collection of civil monetary penalties debt."

[发布日期] 2001-12-31 [发布机构] United States. General Accounting Office.

[关键词] Government accountability -- United States.;auditing and financial management;civil fines and penalties debt;letter report