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CHAPTER 4. YEAR-END SPENDING 179 to accomplish the task specified in the contract. Column (4) shows that end-of-year contracts are less likely to include these sorts of high risk contract terms possibly because agencies are attempting to use up defined sums of excess funds and therefore limit contracts to the available amounts. The use of T&M/LH contracts increases by 0.4 percentage points, which is substantial compared to a base of 5.5 percent. Because T&M/LH contracts are infrequent, column (6) shows a net decrease in the combined use of risky cost-reimbursement and T&M/LH contract spending of about 3 percentage points on a base of 36 percent. Overall, the analysis in this section does not offer any clear insights into what might be causing lower performance among end-of-year contracts. There is no reason to expect it to be a single mechanism. All three mechanisms could be reinforcing each other in contributing to the phenomenon. 4.5 Do Rollover Provisions Raise Spending Qual- ity? The third prediction of the model is that allowing for the rollover of unused funding unambiguously improves quality, both overall and at year’s end. Intuitively, organi- zations are less likely to engage in wasteful year-end spending when the funding could be used for higher value projects in the next budget period. As we noted in the introduction, since 1992 the Department of Justice (DOJ) has had special authority to roll over unused funds to pay for future I.T. needs. In this section of the paper, we examine whether the quality of DOJ’s end-of-year I.T. spending is higher than that of federal agencies who lack rollover authority. 4.5.1 The DOJ’s Rollover Authority The DOJ authority provides that “unobligated balances of appropriations available to the Department of Justice during such fiscal year may be transferred into the capital account of the Working Capital Fund to be available for the department-wide acquisition of capital equipment, development and implementation of law enforcement
CHAPTER 4. YEAR-END SPENDING 180 or litigation related automated data processing systems, and for the improvement and implementation of the Department’s financial management and payroll/personnel systems.” 22 While other agencies have ongoing working capital funds, appropriated funds contributed to those funds retain their fiscal year restrictions. Between 1992 and 2006, approximately $1.8 billion in annual appropriations were transferred to the DOJ working capital fund from unused appropriations balances (?). Nonetheless, Table 4.2 shows that DOJ has an end-of-year spending surge comparable to that of other agencies when all spending is taken into account, with 9.4 percent of its spending occurring in the last week of the year. Even with rollover authority, there remain incentives for agencies to use up their full allocation of funding. Large balances carried over from one period to another are likely to be interpreted by OMB and Congressional appropriators as a signal that budget resources are excessive and lead to reduced budgets in subsequent periods. For example, Senator Coburn issued a report in 2008 entitled “Justice Denied: Waste and Management at the Department of Justice” in which he stated: “Every year Congress appropriates more than $20 billion for the Department of Justice to carry out its mission, and every year the Department ends the year with billions of unspent dollars. But instead of returning this unneeded and unspent money to the taxpayers, DOJ rolls it over year to year, essentially maintaining a billion dollar bank account that it can dip into for projects for which the money was not originally intended” (?). 23 It is not just external pressure that may lead an organization to spend all of its resources even in the presence of rollover authority. Components of an agency may not be willing to return resources to the center if they are not ensured of being able to spend those resources after they are rolled over. Indeed, in 2006 testimony before 22 Public Law 102-104: 28 USC 527 note. 23 Coburn goes on to add “. . . perhaps without the pressure to rush to spend funds before they are canceled, DOJ may, in fact, make more prudent spending decisions with unobligated funds. This has not been studied and warrants examination for potential cost savings across the federal government. As long as DOJ is banking billions of dollars from year to year that the Department has some discretion to spend on its priorities as they arise, however, Congress should more carefully review how much it is appropriating for DOJ programs. If a particular initiative or office does not need or spend as much as Congress has appropriated, then Congress should consider appropriating less for that particular office and the Department overall.”
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ESSAYS IN PUBLIC FINANCE AND INDUST
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I certify that I have read this dis
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insurance choice. Among other thing
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Acknowledgements I am deeply thankf
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Contents Preface iv Acknowledgement
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2.5.3 The Value of Plan Choice ....
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List of Tables 1.1 Asset Exemption
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4.9 First Week Contract Spending fo
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4.3 I.T. Contracting by Week ......
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CHAPTER 1. BANKRUPTCY 2 of the dead
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CHAPTER 1. BANKRUPTCY 4 relevant le
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CHAPTER 1. BANKRUPTCY 6 superficial
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CHAPTER 1. BANKRUPTCY 8 After treat
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CHAPTER 1. BANKRUPTCY 12 newly edit
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CHAPTER 1. BANKRUPTCY 15 bound of t
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CHAPTER 1. BANKRUPTCY 20 or coverag
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CHAPTER 1. BANKRUPTCY 22 homestead
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CHAPTER 1. BANKRUPTCY 24 log seizab
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CHAPTER 1. BANKRUPTCY 26 on the bas
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CHAPTER 1. BANKRUPTCY 28 to seizabl
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CHAPTER 1. BANKRUPTCY 31 CARA utili
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CHAPTER 1. BANKRUPTCY 33 Puzzle 3:
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CHAPTER 1. BANKRUPTCY 35 of income
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CHAPTER 1. BANKRUPTCY 40 TaxSim pro
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Payments CHAPTER 1. BANKRUPTCY 42 $
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OOP payments CHAPTER 1. BANKRUPTCY
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ln(seizable sssets) CHAPTER 1. BANK
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50 60 70 80 90 100 Insurance covera
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Pr(WTP > premium) CHAPTER 1. BANKRU
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CHAPTER 1. BANKRUPTCY 52 Table 1.1:
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CHAPTER 1. BANKRUPTCY 62 Table 1.11
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CHAPTER 1. BANKRUPTCY 64 Table 1.14
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CHAPTER 2. HEALTH PLAN CHOICE 66 pl
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CHAPTER 2. HEALTH PLAN CHOICE 68 ar
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CHAPTER 2. HEALTH PLAN CHOICE 70 pl
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CHAPTER 2. HEALTH PLAN CHOICE 77 2.
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CHAPTER 2. HEALTH PLAN CHOICE 111 F
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CHAPTER 2. HEALTH PLAN CHOICE 113 6
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Chapter 3 Private Coverage and Publ
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CHAPTER 3. MEDIGAP 119 be of intere
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CHAPTER 3. MEDIGAP 121 hazard for i
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CHAPTER 3. MEDIGAP 123 have benefit
Page 145 and 146: CHAPTER 3. MEDIGAP 128 We use boots
Page 147 and 148: CHAPTER 3. MEDIGAP 130 of costs and
Page 149 and 150: CHAPTER 3. MEDIGAP 132 policy that
Page 151 and 152: CHAPTER 3. MEDIGAP 134 3.6.2 Causal
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