Government Institute insights archive
The Affordable Care Act – Financial Managers, Are You Part of the Program Integrity Playbook?
How financial managers at all levels of government have a huge opportunity to bring their knowledge, skills, and abilities to bear in helping program managers implement the Affordable Care Act’s program-integrity provisions.
New resources to spur health and human services data sharing and integration
This KPMG Government Institute Issue Brief outlines how state and local human services agencies can use the federal Department of Health & Human Services’ (HHS) Administration for Children and Families (ACF) Confidentiality Toolkit to ensure the confidentiality of information while improving data sharing and interoperability.
Cleaning Up the Federal Government's Accounting for Environmental Liabilities
Extension to OMB Circular A-87 Cost Allocation Exception Deadline Provides States with More Opportunities to Enhance HHS Eligibility Systems
Opportunities for state governments due to the OMB Circular A-87 Cost Allocation Exception deadline extension
The Market Model for Sustainable ACA State Exchanges
The Patient Protection and Affordable Care Act of 2010 (ACA) provided certain federal grant funding to help establish and support implementation and initial operation of State-Based Exchanges (SBEs). These grants, known as Establishment Grants, must be used no later than one year (Level 1 Grant) or three years (Level 2 Grant) from the date of award. They can be used to fund initial implementation plus the first year of operations. After that point, SBEs must become financially self-sufficient and operate on the revenue stream generated by individual and small group policies sold through the SBEs’ distribution channel or other market-based sources, such as assessments of the marketplace.
DHS: The Road to a 'Clean' Opinion
Digital Auditing: Modernizing the Government Financial Statement Audit Approach
Modernizing the Government Financial Statement Audit Approach
Duplication, Overlap and Fragmentation: Three Adversaries to Establishing Long-Term Fiscal Sustainability
This article, reproduced with the permission of the Association of Government Accountants (AGA), discusses three adversaries to establishing efficient, effective government.
Health Benefit Exchanges
Health Benefit Exchanges: Navigating the Program Integrity Requirements – Monitoring (Part 3 of 3)
Health Benefit Exchanges
Health Benefit Exchanges: Navigating the Program Integrity Requirements – Reporting (Part 2 of 3)
Integrating Financial Management into the Fiber of Programs and Operations through Transformational Change Management Initiatives
KPMG Government Institute | Issue Brief
Key Considerations in Meeting DATA Act Challenges – Are You Prepared?
This issue brief highlights key questions for agencies to ask in assessing their readiness to implement the Digital Accountability and Transparency Act of 2014 (the DATA Act).
KPMG GOVERNMENT INSTITUTE - Issue Brief
Navigating Service Provider and Service Receiver Audit Readiness - Considerations in the Department of Defense through Leading Practices
Reassessing Investment and Service Delivery Strategies through Increased Public-Private Partnerships
Public-Private Partnerships in the Defense Sector
Value-based purchasing strategies for state employees
Four strategies that states can use to increase value by obtaining higher-quality care at more affordable prices for their covered populations
High-Performing State Medicaid Integrity Programs: Putting it all Together in "the Final Mile"
Perspectives on leading practices in Medicaid integrity programs.
Are You Combat Ready to Win the War Against Improper Payments?
This article, reproduced with the permission of the Association of Government Accountants (AGA), explores questions government finance organizations can use to assess combat readiness and provides context for how the next chapter in the fight against improper payments can yield lower error rates through transformational change.
2014 Higher Education Industry Outlook Survey
KPMG’s Higher Education Industry Outlook Survey reflects the viewpoints of 120 senior executives and shares perspectives on transforming existing business models to optimize administrative costs, exploring opportunities for alternative revenue sources, and changing educational delivery models.
The Integration Imperative as the Driver of Reform: U.S. State and Local Government Innovations in Human and Social Services Delivery
This research strategy paper discusses how many state human and social services agencies are integrating services by leveraging new technologies and approaches
Medicaid Transformation managing the Medicaid budget while improving healthcare outcomes: Facing the challenge
Medicaid has become an urgent item on the agenda for most states. In the last decade, growth in expenditures for Medicaid has consistently outpaced the U.S. economy.1 Growth is anticipated to increase with the opening of the State-Based Exchanges (SBEs) under the Patient Protection and Affordable Care Act of 2010 (ACA), expansion of eligibility criteria as allowed under the ACA, the growing number of people requiring complex healthcare services and an aging population.
After Go-Live: A 60-Day Action Plan to Enhanced Operational Effectiveness
Audit Committee Considerations in 2013 for Higher Education
Audit Committee Considerations in 2013Audit Committee Considerations in 2013for Higher Education
Is the IT enterprise ready for the audits of DoD's financial statements
What will be expected of the DoD IT enterprise and actions it can take to help build audit readiness and facilitate the audit process.
The Supreme Court Defense Of Marriage Act Decision: Implications For Federally Funded, State - Administered Benefit Programs
Issues for states to consider related to the removal of the DOMA prohibition on policies, caseload, cost and administration of federal benefit programs.
Walking the fiscal tightrope
A framework for fiscal sustainability in government
Paving the Way for the Next Generation of Federal Financial Managers to Answer the ‘Call to Duty’
Exploring the challenges in preparing the next generation of financial managers in an environment of compelling fiscal pitfalls by adopting leading human capital practices
Regulatory Complexity and Enhanced Enforcement Lead to Compliance Challenges
This publication provides an overview of the recent regulatory developments regarding the influx of new or proposed regulations, clarifications of existing requirements, increased regulator enforcement, and the advent of new fraud monitoring tools and techniques.
Perspectives: A Schedule of Spending -- If We Built It, Will They Use It?
This paper describes challenges related to a pilot project designed to improve usefulness and readability of federal financial statements.
Shared Finance Services and Standardization: Can One Size Fit All?
How federal agencies can address budget spending pressures and demands for accountability, transparency and improved performance through shared services.
State ACA Choices Will Have Profound Impact on Millions of Americans
This article discusses how the dynamic void is currently taking shape, and the policy and operational implications it presents for states.
Long-Term Exchange Stabilization and Enhancement—We survived 10/1, so now what?
2013 Higher Education Industry Outlook Survey
2013 Higher Education Industry Outlook Survey
Financial Management Advisory Committees for Federal Agencies
Suggested Practices Handbook
Key Questions Facing States Following the Supreme Court's Ruling on the Patient Protection and Affordable Care Act
This Issue Brief has narrowed the issues to five core questions states now face, along with recommendations on how state officials might proceed.
Establishing Long-Term Sustainability: Daunting Choices and Shared Sacrifice
This article discusses issues and challenges facing the federal government due to a broadly acknowledged unsustainable long-term fiscal.
Conflict Minerals Provision of Dodd-Frank
This white paper discusses the "conflict mineral" provisions and the impact they can have on companies' supply chain management and SEC reporting requirements.
Smart Use of Data Mining Is Good Business and Good Government
This article explores how data mining can help government to improve performance and operational efficiency and reduce costs.
Practice Makes Perfect: Using "Table-Top" Exercises to Simulate the Audit and Help Achieve Audit Readiness for Personnel Payroll Costs
This concept paper focuses on the audit of personnel payroll costs and discusses how a "table-top" operational simulation can support audit readiness.
Expect the Unexpected: Sustainability Megaforces Impacting Business and Government
Globalization, population growth, regulation, exploitation of natural resources and climate change call for changes in production and consumption.
Extending the Campus -- A Lesson in Successful Global Expansion for Higher Education Institutions
Lessons learned arising from experiences of a number of institutions that have undertaken international expansion.
Moving to the Next Stage of Federal Financial Reporting
This paper describes the outlook for web-based financial reporting for the federal government, as recommended by the FASAB Financial Reporting Task Force.
For States Participating in the Federally Facilitated Exchange, There Is Still Much Work to Be Done
This publication discusses issues related to implementing Federally Facilitated Exchanges to comply with the Patient Protection and Affordable Care Act.
Five Minutes or Less: Using Videos to Communicate With Your Stakeholders
This publication discusses the use of video, beyond just text and graphics, to communicate annual financial results in an impactful and engaging manner.
2011-2012 Global Business Continuity Management (BCM) Program Benchmarking Study
This paper takes a comprehensive look at the current state of business continuity management (BCM) programs and drivers, based on survey responses 685 business and public sec
The great global infrastructure opportunity
The last three years have been full of uncertainty for many in the engineering and construction industry. However, one constant is the insatiable demand for infrastructure in all forms, which is causing a fundamental shift in focus for nearly all players in the sector.
Health Benefit Exchanges: Complexities and Challenges Associated With Modernizing State Enterprise Eligibility Systems
This white paper examines the challenges associated with modernizing state enterprise eligibility systems.
New HHS Guidance on TANF Waivers and Issues for States to Consider
This Issue Brief discusses new TANF guidelines and provides some perspective to states in implementing experimental, pilot or demonstration projects.
2012 higher education outlook survey
Leaders optimistic about institutions’ financial futureDespite concerns over funding, tuition, and enrollment
The KPMG Federal Word Book
A directory of federal financial management and IT acronyms, laws and regulations, terms, agencies, and URLs.
APD Reform: What It Means to State Enterprise IT Initiatives
The Department of Health and Human Services has changed the Advance Planning Document process for states' federal financial participation funding for IT equipment
From Back Room to Board Room: Federal CFO Role in Managing the Cost of Government
November 15, 2010, marked a red-letter day for federal financial management as the Chief Financial Officers Act of 1990 (CFO Act) celebrated its 20th anniversary. Widely heralded as the most comprehensive financial management improvement legislation in 40 years, the CFO Act has more than lived up to its hype. Since it was signed into law by President George H.W. Bush, the federal CFO community has moved far beyond basic accounting responsibilities (the “back room”) to a leadership role (the “board room”) that provides support across agency programs and operations at the enterprise level. The journey continues today as federal CFOs further expand their capabilities to create value. As the nation continues to dig out of the worst economic downturn since the Great Depression, there is growing recognition for the importance of dealing with large federal budget deficits and a daunting estimated $89 trillion long-term fiscal gap. Jeffrey C. Steinhoff, CGFM, CPA, CFE, is executive director of KPMG Government Institute and managing director of KPMG, LLP. Contact him at jsteinhoff @kpmg.com. Laura A. Price, CGFM, CPA, is a partner at KPMG. Contact her firstname.lastname@example.org.
Clarity in the Cloud
The cloud rolls in, inexorably. Speak with any cloud enthusiast and the pitch is full of allusions to the associated transformative and cost-saving opportunities.
Cloud Computing: Innovating the Business of Health Care
This article explores some of the key considerations for healthcare organizations as they look to the transformational opportunities afforded by cloud computing.
Federal Guidance for Exchanges and Medicaid Information Technology Systems
The Patient Protection and Affordable Care Act of 2010 charges states and the federal government with establishing health insurance exchanges to provide individuals and small businesses convenient access to competing qualified health insurance plans. States' abilities to meet these mandates depend upon well-designed information technology systems that automate the health insurance exchanges and update automated eligibility systems.
The Complexities of Global Expansion for Higher Education Institutions
This white paper examines organizational, compliance, and operational challenges that higher education institutions usually face when implementing global initiatives.
Cyber crime - a growing challenge for governments
This white paper discusses the increased risk of cyber crime that governments face and some of the approaches, including global collaboration, available to help control their exposure.
Delivering Water Using Private Finance
This white paper examines the risks and rewards of water PPPs and discusses how municipal governments and potential investors can benefit.
Don't Delay - The Time Has Come to Use the Full Potential of Enterprise Risk Management to Reduce Costs and Enhance Program Delivery
This article discusses how ERM can help an agency, department or program ensure it is supporting its highest priorities.
ERP and the Public Sector: Useful Implementation Insights from Peers That Have Been There, Done That
This report summarizes a five-month KPMG study that provides invaluable front-line insights into actual ERP implementation in public sector organizations.
Falsifying Government Claims and Insider Trading
This article discusses various approaches to fighting fraudulent payment claims and other forms of fraud and the impact of federal regulation on those efforts.
Five Strategies to Help Achieve Efficiency in Government Operations
This article outlines five common sense steps state and local governments can take to overcome some of the barriers to achieving their goals during these difficult times.
A Practical Look at Winning the Fight Against Improper Payments
This article examines various strategies and techniques to help governments detect, prevent, and recover improper payments.
A Pratical Look at How Government Agencies Can Reduce Improper Payments
The KPMG Government Institute developed this white paper as a tool to help governments at all levels as they consider strategies to address the challenges presented by the executive order and IPERA. The white paper discusses various techniques and approaches to evolve, from just detection and recovery methods to detection and prevention before improper payments occur.
Four Steps to More Collaboration - Tips for Using Social Networking Tools in Government
Common sense suggestions for large and small government agencies to optimize the use and usefulness of technology and new tools.
A New Day For IT Management (again)
This commentary discusses the issues and opportunities for business transformation presented by approaches such as shared services and cloud computing.
The CFO Act Turns 20 Years Old: As We Blow Out the Candles, Where Are We Today and Where Do We Go From Here?
As the CFO Act celebrates its 20th birthday, this paper revisits the act's genesis, reflects on its accomplishments and looks to the future, including a review of federal accountability.
A Closer Look: Attaining Accountability in the Development Sector
This report from KPMG International Services, together with Oxford Economics, studies the state of accountability in the development sector.
Dynamic Technologies for Smarter Government: Unlocking Knowledge in the Web 2.0 Age
This white paper looks at how, despite near-universal adoption of Web 2.0 technologies and the cost and efficiency benefits of using new technologies to deliver services, traditional attitudes to ownership of information and government organization remain common barriers to modernization.
Overview of the Final Rule and Clarifications to Meaningful Use
This white paper summarizes the provisions of "Medicare and Medicaid Programs; Electronic Health Record (EHR) Incentive Program," issued July 13, 2010.
The American Recovery and Reinvestment Act: Is Government Turning a New Page in Accountability, Transparency and Intergovernmental Relations?
This article explores the accountability and transparency challenges a year after the enactment of the Recovery Act from two viewpoints: the federal government and state and local governments.
The Executive Order on Improper Payments
This white paper provides a practical look at what government agencies can do to address the presidential call for action.
Case Study: Providing Project Management and Quality Assurance Services for the Implementation of the Massachusetts Commonwealth Health Information Connector Authority
The Massachusetts Commonwealth Health Information Connector Authority provides an overview of the major elements in the state's program to establish and operate a health insurance "exchange" and discusses the implementation of the new legislation.
Federal Credit Reform: Is it a Sleeping Giant?
This whitepaper outlines the evolution of the programs of the Federal Credit Reform Act (FCRA) since 1990 and provides a historical perspective of the act. In addition, it provides an overview of the issues and audit challenges before the federal financial professionals, following the continuous evolution of the act. It also suggests some audit approaches to these issues.
America's Infrastructure Series: Infrastructure and public private partnership issues
This whitepaper series presents the state of the American infrastructure and provides an overview of Public Private Partnerships (PPPs) as a funding source.
The American Recovery and Reinvestment Act of 2009 – New Provisions Covering Government Accountability and Transparency
The American Recovery Act and Reinvestment Act of 2009 covers new ground, not just in the breadth of the economic recovery spending proposals, but with its accountability and transparency provisions.
Now That the Audit is Over, the Hard Work Begins
This article discusses recommendations for successfully achieving what is required to resolve and implement corrective actions after an audit is complete.
Maintaing effective relationships with your auditor
This article explores how to evaluate and improve the relationships between auditor and management during the process of developing Federal agency financial statements.
The KPMG Executive Guide to High Performance in Federal Financial Management
This guide discusses what constitutes a high-performing federal finance organization to further the continuing evolution of federal financial management.
New Accounting Rules for Software Costs: What Government IT Professionals Need to Know About GASB 51
This paper describes key provisions and considerations important for government IT professionals in complying with GASB 51, which provides state and local governments guidance on how to resolve inconsistencies in the accounting and financial reporting of intangible assets.
Government IT Projects Need QA/IV&V: The Why and How of Quality Assurance/Independent Verification and Validation
This white paper discusses an approach to QA/IV&V and how it can help governments with their highly critical projects.
Improving Accountability and Oversight in the Grants Process
This article discusses how government agencies often devote most resources to grant formulation and award and grant closeout, and too little to grant execution, which can be the most important stage in the process.
Whether You're Ready or Not, We're Millennial-Bound: Recruiting and Motivating Today's Millennial Generation
This article discusses methods KPMG LLP uses for recruiting and motivating today's Millennial generation, including expanded global assignments, creating a culture of flexibility, and launching an "Employee Career Architecture."
Non-Cancellable Operating Leases - What Challenges Do You Face?
This article discusses how disclosing the amounts of future non-cancellable operating lease payments can help provide Federal agencies with information regarding possible financial exposure
Characteristics of Effective Audit Committees in Federal, State and Local Government
This paper looks at how some federal agencies and state and local governments have already established "audit committees" and are relying on them for help with improved oversight, governance, and financial performance and reporting.
The Government Management Reform Act of 1994: A Retrospective of Achievements and Remaining Challenges and a Look to the Future
This article discusses what the GMRA achieved, which challenges remain, and the prospects for continued implementation of the legislation in the future.
America's Infrastructure Strategy: Drawing on History to Guide the Future
This paper discusses origins and foundations of infrastructure in the U.S. to the present day, and suggests that many issues we confront now demand new solutions.