In contrast, GAO said the Social Security Administration has taken a strong leadership role in implementing MCA and promoting its use throughout that agency.
SSA has a centrally managed organizational structure fostered by legislative requirements that has resulted in routine use of MCA information for management decision making, GAO said.
SSA officials reported that cost information was used for budgeting, resource allocation, and managing operations by determining unit costs and production rates, as well as SNC preparation, according to GAO.
It said the agency also uses MCA information to allocate administrative expenses to the Social Security and Medicare trust funds, as required by law.
