Managerial Cost Accounting Practices: Department of Health and Human Services and Social Security Administration Page: 4 of 35
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Recommendations for Executive Action
We are making three recommendations to the Secretary of Health and Human
Services and one recommendation to the Commissioner of the Social Security
Recommendations to the Secretary of Health and Human Services
To help ensure that HHS and its OPDIVS and PSC implement and use reliable MCA
methodologies, we recommend that the Secretary of HHS
* take an active leadership role to promote the benefits and uses of MCA;
* direct appropriate department-level officials to develop procedures to monitor the
implementation of its MCA policy at its OPDIVs and PSC; and
* direct appropriate officials to evaluate whether the Oracle Projects module will
provide MCA information to support decision making at HHS, its OPDIVs, and
Recommendation to the Commissioner of the Social Security Administration
To better understand the relationship of costs and revenues related to fees SSA
collects for administering state SSI supplementation programs, the Commissioner of
SSA should direct appropriate officials to study those costs to determine the full cost,
including the cost of services provided by other entities for the benefit of SSA.
Agency Comments and Our Evaluation
We requested comments on a draft of our briefing presentation from the Secretary of
Health and Human Services and the Commissioner of SSA or their designees. We
considered and incorporated, as appropriate, the comments we received by e-mail
from HHS and by letter from SSA. The comment letter from SSA is reprinted in
Comments from the Department of Health and Human Services
HHS provided technical comments and did not respond to our conclusions and
recommendations to promote MCA, develop procedures for monitoring MCA
implementation, and evaluate whether the Oracle Projects module will provide MCA
information to support decision making at HHS.
HHS suggested we include information about the "green plan" it is developing, stating
that it will provide better financial information to managers and that the effort will
include leveraging UFMS projects to provide MCA data. The HHS green plan
initiative was undertaken in response to the President's Management Agenda, which
GAO-06-599R Managerial Cost Accounting Practices
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United States. Government Accountability Office. Managerial Cost Accounting Practices: Department of Health and Human Services and Social Security Administration, text, April 18, 2006; Washington D.C.. (https://digital.library.unt.edu/ark:/67531/metadc302182/m1/4/: accessed April 25, 2019), University of North Texas Libraries, Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.