COVID-19: Reviewing Existing Policies Could Help Selected Agencies Better Prepare for Dedicated User Fee Revenue Fluctuations, Report to Congressional Committees [open pdf - 4MB]
From the Highlights: "Each year, federal agencies collect billions of dollars in dedicated user fee revenue from fees charged to users of federal goods and services, which are dedicated by law for a specific purpose or program. The COVID-19 [coronavirus disease 2019] pandemic disrupted critical government operations for agencies that rely on these revenues. The CARES Act [Coronavirus Aid, Relief, and Economic Security Act] included a provision for GAO [Government Accountability Office] to review the effects of the pandemic on public institutions of the U.S. This report examines how dedicated user fee revenues have changed since the onset of the pandemic and how selected agencies managed revenue changes related to the pandemic, among other objectives. To determine revenue changes, GAO compared dedicated user fee revenues in fiscal years 2020 and 2021 to amounts from prior years. GAO selected three agencies to review-- FAA [Federal Aviation Administration], NPS [National Park Service], and USCIS [U.S. Citizenship and Immigration Services]--based on whether they relied on dedicated user fee revenue to a high (FAA and USCIS) or low (NPS) extent, among other factors. GAO interviewed officials at the selected agencies and reviewed relevant documents to determine how these agencies managed revenue changes, and compared those actions to internal control standards and leading practices for fee design."
Government Accountability Office: http://www.gao.gov/