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.
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
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.
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.
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.
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.
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.