Federal Low-Income Programs: Multiple Programs Target Diverse Populations and Needs
Published: 2015-07-30T00:00:00

Fast Facts:

Highlights:
section_title: Why GAO Did This Study
paragraphs: The federal government provides assistance aimed at helping people with low-incomes who may earn too little to meet their basic needs, cannot support themselves through work, or who are disadvantaged in other ways. With fiscal pressures facing the federal government and the demands placed on aid programs, GAO was asked to examine federal low-income programs.
This report (1) describes federal programs (including tax expenditures) targeted to people with low incomes, (2) identifies the number and selected household characteristics of people in poverty, (3) identifies the number, poverty status, and household characteristics of selected programs' recipients, and (4) examines research on how selected programs may affect incentives to work. For a list of low-income programs that were $100 million in obligations or more in fiscal year 2013, GAO consulted with the Congressional Research Service; surveyed and interviewed officials at relevant federal agencies; and reviewed relevant federal laws, regulations, and agency guidance. GAO also conducted analyses on low-income individuals using Census data on the SPM and official poverty measure and microsimulation data from the Urban Institute that adjusts for under-reporting of benefit receipt in Census survey data. To examine labor force effects, GAO reviewed economic literature. Selected low-income programs were large in dollars and helped meet a range of basic needs.
GAO is not making new recommendations in this report. GAO clarified portions in response to comments from one agency.
section_title: What GAO Found
paragraphs: More than 80 federal programs (including 6 tax expenditures) provide aid to people with low incomes, based on GAO's survey of relevant federal agencies. Medicaid (the largest by far), the Supplemental Nutrition Assistance Program (SNAP), Supplemental Security Income (SSI), and the refundable portion of the Earned Income Tax Credit (EITC) comprised almost two-thirds of fiscal year 2013 federal obligations of $742 billion for these programs. Aid is most often targeted to groups of the low-income population, such as people with disabilities and workers with children. Survey responses showed that criteria used to determine eligibility vary greatly; most common were variants of the federal poverty guidelines, based on the Census Bureau's official poverty measure.
In 2013, 48.7 million people (15.5 percent), including many households with children, lived in poverty in the United States, based on Census's Supplemental Poverty Measure (SPM). This measure takes into account certain expenses and federal and state government benefits not included in the official poverty measure. The SPM is not used to determine program eligibility; however, it does provide more information than the official measure on household resources available to meet living expenses. In 2013, the SPM poverty threshold ranged from $21,397 to $25,639 for a family of four, depending on housing situations. Based on six mutually exclusive household types GAO developed, individuals in a household headed by a person with a disability or a single parent had the highest rates of poverty using the SPM, while childless or married parent households had larger numbers of people in poverty using the SPM.
In 2012, the most recent year of data available, GAO estimated that 106 million people, or one-third of the U.S. population, received benefits from at least one or more of eight selected federal low-income programs: Additional Child Tax Credit, EITC, SNAP, SSI, and four others. Almost two-thirds of the eight programs' recipients were in households with children, including many married families. More than 80 percent of recipients also lived in households with some earned income during the year. Without these programs' benefits, GAO estimated that 25 million of these recipients would have been below the SPM poverty threshold. Of the eight programs, EITC and SNAP moved the most people out of poverty, however, the majority of recipients of each of the programs were estimated to have incomes above the SPM threshold, after accounting for receipt of benefits.
Research suggests that assistance from selected means-tested low-income programs can encourage people's participation in the labor force, but have mixed effects on the number of hours they work. Changes in certain low-income programs through the years, including the EITC, have enhanced incentives for people to join the labor force, according to studies. While workers who receive means-tested benefits face benefit reductions as their earnings rise, research shows that various factors limit how much people change their work behavior in response. For example, people may not be aware of such changing interactions in a complex tax and benefit system or be able to control the number of hours they work, according to studies. Research also shows that enhancing work incentives can create difficult policy trade-offs, including raising program costs or failing to provide adequate assistance to those in need.

section_title: Letter
paragraphs: For decades, the federal government has provided funding for various  federal programs designed to provide assistance to people who are  unable to meet their basic needs. Many of these programs offer various  forms of assistance such as cash aid, food, shelter, and health care for  those who have limited means or are vulnerable or disadvantaged in  other ways, such as at-risk children or youth or older individuals in need  of home support services. Other programs are designed to help low- income people move toward self-sufficiency through education, training,  and employment services. From 2007 through 2014, federal spending for  some of the larger low-income programs increased by about 60 percent,  according to the Congressional Budget Office (CBO), in part due to the  recent economic downturn and its aftermath.
Each year, the Census Bureau (Census) publishes the official (or federal)  poverty measure—developed in the early 1960s—which is often used as  a basis for describing people’s level of financial need. For some low- income programs, it is the starting point for determining financial eligibility  for assistance. For the past 4 years, Census has also published the  Supplemental Poverty Measure (SPM), which it recently developed with  support from the Bureau of Labor Statistics in the Department of Labor.  This measure takes into account more information on people’s resources  and living expenses than the official measure.
Given fiscal pressures facing the federal government and the increased  demands placed on low-income assistance programs, we were asked to  examine current federal low-income programs and provide descriptive  information on the recipients of low-income programs, including on their  incomes as a percentage of poverty. Compared with the official poverty  measure, the SPM provides more information on people’s economic well- being, such as by taking into account assistance from more federal low- income programs.
Our report examines the following questions:  1.  What federal programs (including tax expenditures) are targeted to  low-income individuals?  2.  What are the number and selected household characteristics of  people in poverty based on the SPM?  3.  What are the number, incomes (as a percent of the SPM), and  household characteristics of people receiving benefits from selected  programs?  4.  What is known about how selected low-income programs affect  incentives to work?
To address our first question, we identified federal programs, including  tax expenditures (that is, provisions of the federal tax code, such as  special credits or deductions that reduce a taxpayer’s tax liability), that (1)  used a measure of low or limited income to determine eligibility, priority  for assistance, or to target resources; or (2) have target populations that  are disproportionately poor or have program purposes that presume that  participants will be low-income. We included programs that targeted  individuals, families, and communities. Due to their relatively small size,  we excluded programs totaling less than $100 million in federal  obligations or reduced tax revenue in fiscal year 2013. To compile this  list, we built upon a list maintained by the Congressional Research  Service (CRS), which also developed the selection criteria, by adding  relevant tax expenditures and asking relevant agencies to suggest  program additions or deletions consistent with the criteria. We then  collected information on each program, such as obligation amounts,  number of participants, types of services, and income eligibility  requirements, using a survey to the federal agencies that administer  these programs. To address our second question, we used Census’  2013 (calendar year) Current Population Survey (CPS) data to examine  household incomes as a percentage of the SPM poverty threshold. We  categorized households into six mutually exclusive groups: those headed  by an elderly member, those headed by a member with a disability,  childless households, married households with children, cohabiting  households with children, and single parent households. To address our  third question, we described the recipients of eight selected programs,  including their incomes as a percentage of the SPM poverty threshold,  benefit amounts, and household types in 2012 (calendar year), the most  recent year available. We obtained this information from the Transfer  Income Model, version 3 (TRIM3), a microsimulation model that adjusts  for substantial underreporting of program participation in the CPS data  using information from each program on caseloads, benefit amounts,  eligibility rules and interactions with other programs. TRIM3 is developed  and maintained by staff at the Urban Institute with funding primarily from  the Department of Health and Human Services (HHS), Office of the  Assistant Secretary for Planning and Evaluation. Programs we selected  were generally large federal low-income programs that serve a range of  basic needs and were available in TRIM3 data. These were: Additional  Child Tax Credit (ACTC); Earned Income Tax Credit (EITC); housing  assistance; Low Income Home Energy Assistance Program (LIHEAP);  Supplemental Nutrition Assistance Program (SNAP); Special  Supplemental Nutrition Program for Women, Infants, and Children (WIC);  Supplemental Security Income (SSI); and Temporary Assistance for  Needy Families (TANF) cash assistance. TRIM3 did not have 2012 data  on recipients of Medicaid, the largest low-income program. To assess  the reliability and appropriateness of the data we used, we interviewed  Census and Urban Institute experts on the relevant data, examined  Census and Urban Institute documentation, and reviewed the analytical  approach underlying the TRIM3 data. We determined that the data were  appropriate and sufficiently reliable for the purposes of this report.  Additionally, when we present estimates from survey data, we also  present the applicable margins of error. To address our fourth question,  we conducted an economic literature review on whether receipt of  assistance from selected programs affects recipients’ incentive to work.
We conducted a literature search of relevant studies published within  recent years (2009 through 2014) and also reviewed some studies that  were published earlier. This literature review included peer-reviewed  journal articles, agency documents, and other research determined to be  methodologically rigorous and reliable. For more information on our scope  and methodology, see appendix I.
We conducted this performance audit from April 2014 to July 2015 in  accordance with generally accepted government auditing standards.  Those standards require that we plan and perform the audit to obtain  sufficient, appropriate evidence to provide a reasonable basis for our  findings and conclusions based on the audit objectives. We believe that  the evidence obtained provides a reasonable basis for our findings and  conclusions based on our audit objectives.
subsections: section_title: Background
subsections: section_title: Program Overview
paragraphs: The programs discussed in this report are very diverse. The various  programs we discuss were created at different times, to serve different  populations, and in response to different policy issues (see box on next  page). Programs also vary greatly in terms of how they are structured and  funded. In addition, programs are administered through a varying  combination of federal, state, and local agencies, and sometimes private  organizations. Some programs require state or local agencies to  contribute a share of nonfederal funds, while others are entirely federally- funded. Federal funding structures for low-income programs also vary.  For instance, programs may be funded through program authorization  acts (mandatory spending) or through appropriations acts (discretionary  spending). Spending for these programs may be indefinite (in that there is  no pre-determined ceiling and federal payments will be made for all  eligible recipients for eligible expenses) or definite (in that the law limits  the amount of federal spending). Tax expenditures—such as tax credits,  deductions, or exclusions—are generally measured as the estimated  reduction in tax revenue and are generally considered separately from  other federal spending, with the exception of some refundable tax credits  in which credit in excess of tax liability results in a cash refund.
Examples of Low-Income Programs Established over Time  1930s- Great Depression and the New Deal: Major social insurance programs  (not discussed in this report) were created to protect workers against old age and  unemployment. Assisted housing programs, such as public housing, also started  during this time.   1960s- The War on Poverty: Various programs were created aimed at educating  low-income children, youth, and adults to help address the causes of poverty (e.g.,  Head Start, Job Corps, aid to help low-income students in elementary and  secondary schools). The Food Stamp Program (now known as the Supplemental  Nutrition Assistance Program (SNAP)), which had been a pilot program, was made  permanent. Medicare (another social insurance program) and Medicaid were also  established.   1970s- Welfare reform proposed, EITC created: Due to rising caseloads of  recipients of Aid to Families with Dependent Children (AFDC), which provided  cash assistance to low-income families, reform was proposed, but did not occur.  However, major changes to other programs occurred. Aid to low-income  individuals who were aged, blind, or had a disability evolved into a federally-run  program: Supplemental Security Income. Section 8 rental housing assistance was  established, as was the Earned Income Tax Credit (EITC).   1980s- Tax reform and promotion of work: EITC and Medicaid were expanded.  The Tax Reform Act of 1986 removed federal income taxes for many of the  working poor, and the Family Support Act of 1988 was passed to encourage work  among AFDC recipients.  1990s- Decentralization and welfare reform: AFDC was replaced with  Temporary Assistance for Needy Families (TANF), a block grant to states that  emphasizes work and time-limited cash assistance and gives states wide  discretion on how to use TANF funds, including for various noncash services.  2000s- Great Recession, federal stimulus, healthcare reform: In response to  the recession, the American Recovery and Reinvestment Act of 2009 expanded  federal spending for low-income aid, particularly for SNAP and Medicaid. The  Patient Protection and Affordable Care Act expanded Medicaid eligibility (although  a Supreme Court decision subsequently made Medicaid expansion an option for  states) as well as established new refundable tax credits for lower-income  households to subsidize their purchase of private health insurance on health  insurance exchanges.
section_title: Poverty Measurement
paragraphs: The official measure used today to provide information on how many  people are “in poverty” in the United States was developed in the 1960s,  based on the cost of food at that time. The official poverty thresholds— the income thresholds by which households are considered to be in  poverty depending on their size—are updated annually by Census to  reflect current prices. HHS uses the official poverty thresholds to update  the “federal poverty guidelines” each year, which are the basis for  determining financial eligibility or funding distribution for certain low- income programs.
The official poverty measure has not changed substantially since it was  developed, and concerns about its inadequacies resulted in efforts to  develop a new measure starting in 1990. For instance, the threshold for  the official poverty measure (the income level that is used to determine  who is “in poverty” each year) is based on three times the cost of food  and does not take into account the cost of other basic necessities, such  as shelter and utilities. Additionally, in determining a household’s income,  the official measure considers cash income, but does not include  additions to income based on the value of noncash assistance (e.g., food  assistance) or reductions based on other necessary living expenses (e.g.,  medical expenses or taxes paid). A panel on poverty was established by  the National Academy of Sciences and, later, an interagency technical  working group suggested ways a new poverty measure could address  some of these concerns. Based on these suggestions, Census, with  support from the Bureau of Labor Statistics, developed the SPM in 2010.
Each year since, Census has released annual poverty statistics on the  SPM along with the official measure. The SPM did not replace the official  measure, which is still used for determining federal poverty guidelines  that could affect eligibility for some programs. Instead, the SPM is   primarily used as a research measure, designed to provide information on  economic need at the aggregate level, nationally or within subpopulations  or areas.
The SPM differs from the official measure in various ways. In defining a  family unit that shares resources, in addition to related individuals, the  SPM household includes unrelated children cared for by the family (such  as foster care children) and cohabiting unmarried partners (see table  1).The SPM also defines the threshold of need differently from the official  measure.
Also, in determining if a family has sufficient resources to meet necessary  living expenses, it looks more holistically at a family’s resources and  expenses (see fig. 1). Individuals or families whose household incomes  are below 100 percent of the SPM threshold are considered to be in  poverty based on current levels of need.
section_title: About 80 Programs Provide an Array of Supports for Low- Income Individuals and Households
subsections: section_title: Over $700 Billion in Federal Obligations in Fiscal Year 2013 Was Concentrated in Large Programs Aimed at Meeting Basic Needs
paragraphs: We identified 82 federal programs, including several tax expenditures,  that target low-income individuals, families, and communities to help them  meet basic needs or provide other assistance. For 78 of these  programs, fiscal year 2013 federal obligations totaled about $742 billion.  This amount includes federal obligations for two tax expenditures: the  ACTC and the refundable portion of the EITC.expenditures that assisted people with low income, plus the  nonrefundable portion of the EITC, totaled an estimated $14 billion in  reduced federal tax revenues for fiscal year 2013.
Four additional tax  These programs include those sometimes referred to as “public  assistance” programs or “means-tested” programs, but are broader and  more diverse than those terms imply. For instance, while many of the  programs, often referred to as public assistance or means-tested  programs, help people with low incomes meet basic needs (income  support, health care, food, housing, or utilities), some of the programs in  this report provide other types of services, such as child care, services for  children in foster care, or support services for older individuals. Other  programs provide education assistance or employment and training  support with the goal of helping disadvantaged individuals better  independently support themselves. (See app. II for information from our  survey on each program’s purpose and benefit or service provided.)
Federal obligations for these low-income programs were concentrated in  a few large programs (see fig. 2).  Medicaid accounted for 39 percent of  the fiscal year 2013 federal obligations for the programs we reviewed,followed by SNAP, the refundable portion of the EITC, and SSI. In total,  these four programs comprised almost two-thirds (65 percent) of federal  low-income obligations in fiscal year 2013 or about $480 billion. For some  programs, states or other entities also contribute funding, which means  billions more in nonfederal funds are spent on such programs. For  example, state expenditures for Medicaid were $194 billion in fiscal year  2013, accounting for around 40 percent of total Medicaid expenditures.  For TANF, state expenditures totaled almost $15 billion in fiscal year  2013, accounting for about 47 percent of total expenditures for the  program.
Social insurance programs, including Social Security Old-Age and  Survivors Insurance (Social Security) and Medicare, are not included in  the programs we reviewed because they are not targeted solely to those  with low-income. These programs are generally financed by  contributions from workers and employers, and eligibility for benefits is  determined, at least in part, on the basis of an individual’s work history.  These programs are intended to more universally protect workers from  lost wages and related benefits due to retirement, disability, or a  temporary period of unemployment. Some of these programs are very  large. For example, in fiscal year 2013, Social Security alone totaled $674  billion in obligations, which is equal to about 90 percent of the total in  obligations for the 78 low-income programs (see fig. 3).
The 10 largest low-income programs in terms of federal obligations  accounted for about $600 billion in fiscal year 2013 (82 percent of  obligations for 78 low-income programs) and served millions of people  (see table 2). However, according to our survey, while these 10—and  most of the other 72 programs—collect some information on numbers  served, programs varied in how they track this information, making it  difficult to compare information across programs or to know precisely how  many people are helped overall. (In the next section, we provide an  estimate of the overall number of recipients in selected programs.) As  also shown in table 2, agencies reported the number served using  different units (such as individuals, households, or tax returns) and a  variety of time periods (annual, monthly; fiscal, calendar, school year;  cumulative or point-in-time) for each program. See appendix III for  information on federal obligations, number served, and time periods for all  82 programs.
In addition to the $742 billion in obligations reported in our survey, in  fiscal year 2013, the federal government incurred $14 billion in reduced  tax revenues for the nonrefundable portion of the EITC and four other tax  expenditures, according to estimates from the Department of the  Treasury (Treasury) (see table 3). These selected tax expenditures  directly or indirectly serve low-income people. For instance, the EITC  goes directly to low-income people by lowering their taxes based on  individual tax returns filed. The Low-Income Housing Tax Credit, on the  other hand, goes to housing developers who provide a certain portion of  housing units for low-income people.
section_title: Most Programs Target Specific Low-Income Populations, Including the Elderly, People with Disabilities, Children and Their Families, and a Range of Other Groups
subsections: section_title: Target Populations
paragraphs: Based on our analysis of agency responses, most low-income programs  target specific sub-populations and do not serve low-income people  generally. Eligibility for a benefit or service can be based on being part  of a target population. Broad population groups targeted by these  programs include children or families with children, the elderly, people  with some earnings, and students. Programs may target multiple groups,  according to our survey. For example, the Child and Adult Care Food  Program supports the provision of free or reduced-priced meals and  snacks to low-income children and low-income chronically impaired and  elderly adults, who are in nonresidential group care settings, such as day  care homes or institutions. In addition, a number of low-income programs  target narrower population groups, based on agency survey responses,  such as veterans, disadvantaged youth, people who are homeless, Native  Americans, migrants, refugees, or rural communities. These tend to be  smaller programs in terms of dollars, according to our survey. (See table  4.)
Although these programs serve many different populations, relatively few  target groups account for a large portion of the spending. For example,  almost two-thirds of the federal expenditures for Medicaid for fiscal year  2012, the most recent detailed data available, went to people with  disabilities (42 percent) and elderly individuals (21 percent), according to  HHS administrative data. Additionally, a recent CRS report examined  spending amounts for the 10 largest low-income programs in fiscal year  2011 (the most recent available information at the time for analysis on  target groups). CRS reported that federal spending for these 10 in 2011  was $623 billion and accounted for over 80 percent of spending for low- income programs that year. According to CRS analysis, which estimated  spending across target groups primarily using program data, people with  disabilities received almost a third of this amount, or $208 billion (primarily  from Medicaid and SSI). Working families with children received the  next largest share, about $170 billion, with the refundable tax credits  accounting for a large portion. The elderly received $96 billion, with a  large contribution from Medicaid and the low-income Medicare subsidy for  prescription drugs. Less than 12 percent of the spending in fiscal year  2011 for the 10 largest programs went to low-income adults who were not  working, elderly, or had a disability, according to CRS.
section_title: Financial Eligibility Criteria
paragraphs: federal poverty guidelines (gross income  minus certain exclusions and deductions,  such as certain child care expenses) determine eligibility, although the income limits varied greatly among  the programs and sometimes within a program. For example, to be  eligible for the Community Service Employment for Older Americans  program, individuals must be unemployed, age 55 or older, and have  incomes no higher than 125 percent of the federal poverty guidelines.  Within a program, different populations may have different limits. For  instance, SNAP generally requires eligible households to have gross  income no higher than 130 percent of the federal poverty guidelines,  but households with members who are elderly or have a disability may  have higher income limits. account) < $2,000 (for most households)   In general, households must meet all  three tests to be eligible for SNAP.  However, the specific financial eligibility  criteria may vary, depending on the  circumstances. For example, some  households with a member who is elderly  or has a disability are subject to different  requirements.
Nine programs used area median income to determine eligibility. The  measure is based on specified percentages of median family incomes  for states and metropolitan and nonmetropolitan areas within states.  For example, in the Department of Housing and Urban Development’s  (HUD) Section 8 Housing Choice Vouchers program, eligible families  generally must have incomes no higher than 50 percent of area  median income, and 75 percent of newly available vouchers each  year must go to families with incomes no higher than 30 percent of  area median income. In fiscal year 2013, according to information  from HUD, the median family income for states for a family of four  ranged from $48,300 (Mississippi) to $88,400 (Maryland) with  variation between metropolitan and nonmetropolitan areas within  states.
Seven programs used specific dollar amounts as a threshold to  determine eligibility. For example, in general, individuals receiving SSI  in 2013 had to have monthly incomes no higher than $1,505 if their  countable income was only from wages, and $730 if their countable  income was not from wages. The two refundable tax credits are  based, in part, on earned income and adjusted gross income. For  example, in tax year 2013 working families with children that had  annual incomes below $37,870 to $51,567—depending on filing  status and the number of dependent children—may have been eligible  for the EITC. Also, childless people with earnings that had incomes  below $14,340 ($19,680 for a married couple) could have received a  small EITC benefit. Depending on the program, income thresholds  may be adjusted annually, for inflation or other factors.
Three educational programs used a needs analysis to determine  eligibility: Federal Pell Grants, Federal Work Study, and Federal  Supplemental Educational Opportunity Grants. This analysis  calculates the amount a family can be expected to contribute toward a  student’s college costs and uses that amount to determine the  student’s eligibility for aid. According to budget information from the  Department of (Education), about three-fourths of Pell Grant  recipients in the 2012-2013 school year had annual incomes below  $30,000.
Seven programs allow states or localities to determine financial  eligibility criteria for individuals or households, generally within certain  federal limits. For instance, federal law requires that families receiving  cash assistance funded by the TANF block grant must have a minor  child; however, states determine financial eligibility criteria and benefit  amounts, and there is a large amount of variation among states.
Three programs determined financial eligibility for individuals or  households in other ways not captured above, according to agency  survey responses. Specifically, for the Transitional Cash and Medical  Services to Refugees, eligible participants include adult refugees,  asylees, and other specified groups, who meet the income and asset  tests for TANF or Medicaid, but who are not categorically eligible for  those programs. The tax exclusion of cash public assistance benefits  is dependent on the receipt of aid from public cash assistance  programs. The Work Opportunity Tax Credit provides a tax credit to  employers who hire people from certain specified disadvantaged  groups, including certain recipients of SNAP, SSI, and TANF, among  others.
HHS publishes a compilation of state TANF policies and updates it each year. See HHS,  Welfare Rules Databook: State TANF Policies as of July 2013, OPRE Report 2014-52  (Washington, D.C.: September 2014).
Thirty-three programs target assistance to low-income communities,  groups, or other entities, rather than individuals or households, based on  agency survey responses.
Twenty-five of these programs targeted or prioritized services to low- income groups, generally based on a measure of low-income.  However, these programs may also serve people more broadly and  not only those who are low-income. For example, funds for the  Education for the Disadvantaged – Grants to Local Educational  Agencies (Title I, Part A) program are allocated to school attendance  areas and schools based on the number of children from low-income  families. Depending on the percentage of low-income students in a  school, schools funded by this program may serve all students, or  must focus services on low-achieving students in the school.
Eight programs that do not have a measure of low or limited income  are included as low-income programs because they targeted special  populations who tend to be disproportionately low-income or are  presumed to be low-income (e.g., Native Americans or homeless  individuals and families).  (See app. IV for information on all programs by type of financial eligibility.)
Among all of the programs identified, 11 provide for automatic eligibility  (also referred to as categorical eligibility), according to our survey.  Although specific eligibility requirements may vary, some programs allow  automatic eligibility for people who have already qualified for another,  specified income-tested program, or if they are a member of a specified  target population. (See table 5 for a summary of our survey results.) In  prior work, we have looked at automatic eligibility and similar provisions  for programs, including SNAP, WIC, and the school meals programs.
For example, in 2012 we looked at the prevalence of households  receiving SNAP under expanded automatic eligibility rules, called “broad- based categorical eligibility.” Under these rules, states can allow  households receiving noncash services funded by TANF (such as a toll- free number or brochure) to be automatically eligible for SNAP. States  that adopt a broad-based categorical eligibility policy may increase limits  on household income to up to 200 percent of federal poverty guidelines,  and remove limits on assets for these households. In that report, we  found that a relatively small percentage of households in 2010 were  eligible for SNAP under broad-based categorical eligibility that would not  have otherwise been eligible (under 3 percent). We also found that these  households’ incomes were modestly higher (around 150 percent of  federal poverty guidelines, instead of 130 percent).
In addition to eligibility requirements related to income or target  population, some programs impose work requirements (participants must  be engaged in work or work-related activity in order to receive benefits or  services) or time limits (program participation is limited to a specified  period of time), although most do not, according to our analysis of agency  survey responses. For three programs—TANF, SNAP, and Transitional  Cash and Medical Assistance for Refugees—agencies reported both  work requirements and time limits for at least a portion of program  recipients, as follows:
TANF requires states to engage a certain percentage of families with  a work-eligible individual receiving cash assistance in specified work- related activities (such as job search and job readiness assistance) or  face potential financial penalties. In general, TANF also limits  federally-funded assistance for families with an adult member to 5  years. States may extend families beyond this 60-month period for  reasons of hardship for up to 20 percent of their caseloads.
Unless otherwise exempt, SNAP requires participants who are  mentally and physically able to work and between the ages of 16 and  59 to work at least 30 hours per week, register for work, or participate  in an employment and training program if assigned by the state SNAP  agency. Additionally, able-bodied adults between the ages of 18 and  49 without dependents are limited to 3 months of SNAP benefits in a  36-month period, unless they work or participate in a work program for  at least 20 hours per week. A large portion of SNAP participants are  not, however, subject to these requirements. Many participants are  exempt from the program’s work requirements because of age or  disability. Also, the Department of Agriculture (USDA) has granted waivers to many states from the 3-month time limit in recent years due  to low numbers of available jobs.
Cash assistance under the Transitional Cash and Medical Services  for Refugees Program is conditioned on the refugee registering with  an employment agency or service, participating in available job  training services, and accepting appropriate offers of employment.  Both cash assistance and medical assistance are limited to 8 months,  although other types of assistance for refugees may be available for a  longer period of time, as described below.
For prior work on refugees’ employment outcomes, see GAO, Refugee Assistance:  Little Is Known about the Effectiveness of Different Approaches for Improving Refugees’  Employment Outcomes, GAO-11-369 (Washington, D.C.: March 31, 2011).
For the purposes of this analysis, we excluded a few programs in which the agency  responded that the program had a work requirement, but the program purpose or the  program benefit or service was to provide some sort of employment opportunity, such as  Federal Work Study. Our purpose was to include programs that in effect required a  recipient to work or prepare for work in exchange for benefits or services not directly  linked to work, such as food assistance, housing assistance, or supplemental income.
Service Employment for Older Americans) specify a maximum length  of time for receipt of assistance. Under two housing programs, there  are time limits for providing temporary shelter (Homeless Assistance  Grants and Housing Opportunities for Persons with AIDS). Also,  refugees may receive various services, such as social adjustment  services or citizenship and naturalization services, for up to 5 years  under the Social Services and Targeted Assistance for Refugees  Program.
section_title: Federal, State, and Local Agencies Administer These Programs Through a Complex System That Can Be Inefficient and Difficult to Oversee
paragraphs: As a whole, the administration of these programs is complex and involves  many different agencies and entities at the federal, state, and local levels.  Thirteen federal agencies administer the 82 programs, with three-quarters  of them overseen by HHS, HUD, Education, and USDA. A relatively small  number of programs are entirely or mostly federally run (that is, these  programs are direct benefits provided by federal agencies or are tax  expenditures administered through the federal income tax system). These  include some of the largest programs, such as SSI, the refundable tax  credits, and Federal Pell Grants. For many other programs, various state  and local agencies, and in some cases private entities, are involved in  program administration and the provision of benefits and services.  Additionally, at least 12 different congressional committees are  responsible for program oversight.
Based on this report and a review of our prior work, we identified several  issues that pose difficulties for administering and overseeing this complex  system of programs as well as efforts to address them. These issues are  based on our prior reviews of specific low-income program areas and on  our broader government-wide work. More specifically:  In a 2011 testimony, we summarized our work that found the array of  human services programs was too fragmented and overly complex— for clients to navigate, for program operators to administer efficiently,  and for program managers and policymakers to assess program  performance.longstanding challenges, such as simplifying and streamlining policies   We identified potential approaches to address these  and processes across programs, improving technology,fostering innovation and evaluation to improve services and reduce  costs.
In our government-wide work on fragmentation, overlap, and  duplication, we have recommended that certain agencies responsible  for low-income program areas take actions, such as increased  collaboration with other agencies and additional study, to help  minimize administrative inefficiencies among multiple programs.  Some of these recommendations have been addressed. See the box  on page 36 for more information on our open recommendations in  relevant areas.
In our work on the role of evaluation in federal programs, we found  that evaluations can help program administrators and policymakers  understand what programs and practices are working and how to  improve the use of scarce resources, yet federal agencies often do  not evaluate their programs. For this report, we reviewed the efforts  of federal agencies responsible for five of the largest programs— SNAP, SSI, TANF, EITC, and the Section 8 Housing Choice Vouchers  program—to conduct or sponsor recent evaluations regarding  participant outcomes. We found that for the four spending programs,  agencies were engaged in recent evaluation efforts that focused on  participant outcomes, including employment and self-sufficiency, food  security, and family outcomes. Unlike the four spending programs we  examined, Treasury officials said the agency does not conduct  program evaluations related to program or policy outcomes on the  EITC or any other tax expenditure. (See app. V.) In our previous  reports on tax expenditures, we concluded that because tax  expenditures are not evaluated for performance, it is difficult to  evaluate their costs and benefits and the extent to which they meet  intended policy goals. We have recommended that the Office of  Management and Budget (OMB) set up a performance evaluation  framework for tax expenditures. This recommendation has not been  addressed.
In a 2014 report assessing aspects of the GPRA Modernization Act of  2010, we concluded that the act’s requirement for OMB to publish  on a central website a list (inventory) of all federal programs along  with related budget and performance information would be useful for  better government management. Such information could help  decision makers determine the scope of the federal government’s  involvement, investment, and performance in a particular area, as well  as provide critical information that could be used to better address  crosscutting issues, among other purposes. We recommended that  OMB take several actions to improve the existing program inventory  information to make it more useful for decision makers, such as  including tax expenditures in the inventory and directing agencies to  collaborate when defining and identifying programs that contribute to  a common outcome. OMB generally agreed with most of these  recommendations, but has not yet addressed them.
GAO is statutorily mandated to identify and report annually to Congress on federal programs, agencies,  offices, and initiatives—either within departments or government-wide—that have duplicative goals or  activities.   "Fragmentation" refers to those circumstances in which more than one federal agency (or more than one  organization within an agency) is involved in the same broad area of national need and there may be  opportunities to improve how the government delivers these services.   "Overlap" occurs when multiple agencies or programs have similar goals, engage in similar activities or  strategies to achieve them, or target similar beneficiaries.  "Duplication" occurs when two or more agencies or programs are engaged in the same activities or provide  the same services to the same beneficiaries.
In recent years, GAO has identified fragmentation, overlap, and duplication among some of the low-income  programs reviewed in this report. See below for the areas identified, the focus of recommendations, and  whether the recommended actions have been completely, partially, or not addressed. We also include the  year the program area was first identified by GAO for fragmentation, overlap, or duplication. This information  was last updated March 6, 2015.
Training, Employment, and Education: Early Learning and Child Care  Greater coordination efforts across early learning and child care programs could mitigate the effects of  program fragmentation, simplify children’s access to these services, collect the data necessary to coordinate  operation of these programs, and identify and minimize any unwarranted overlap and potential duplication.  Identified 2012; addressed  Training, Employment, and Education: Employment and Training Programs  Providing information on colocating services and consolidating administrative structures could promote  efficiencies.  Identified 2011; addressed  Social Services: Domestic Food Assistance  Multiple actions could reduce administrative overlap among domestic food assistance programs.  Identified 2011; partially addressed  Social Services: Housing Assistance  Examining the benefits and costs of housing programs and tax expenditures that address the same or similar  populations or areas, and potentially consolidating them, could help mitigate overlap and fragmentation and  decrease costs.  Identified 2012; not addressed or consolidated.
Social Services: Homelessness Programs:   Better coordination of federal homelessness programs could minimize fragmentation and overlap.  Identified 2011; addressed.
section_title: Based on the SPM, About One-Sixth of the U.S. Population Lived in Poverty in 2013, When Considering Certain Government Benefits and Living Expenses
subsections: section_title: SPM Provides Information on the Economic Well- Being of the U.S. Population by Taking into Account Certain Government Assistance and Living Expenses and Other Factors
paragraphs: In 2013, 48.7 million people in the United States (15.5 percent of the  population) lived in poverty according to the SPM, based on our analysis  of Census data (see fig. 4). These people lived in households with  incomes below the SPM poverty threshold, which measures whether they  have sufficient resources to meet their basic needs, after taking into  account government benefits and necessary expenses. The SPM  threshold in 2013 for two adults and two children ranged from $21,397 to  $25,639, depending on their housing situation, according to Census.
In 2013, the SPM poverty rate was slightly higher than the official  measure’s poverty rate of almost 15 percent. Compared with the official  measure, the SPM showed more people with incomes in the 50 to 199  percent range and fewer people with incomes in the lowest and highest  groups (see fig. 5). Various factors account for the differences in  distribution. For instance, unlike the official measure, SPM includes the  value of certain noncash benefits and tax credits, which would increase  household income. On the other hand, the SPM subtracts necessary  living expenses, such as taxes paid, medical costs, or work expenses,  which would reduce household income. The SPM also includes  cohabitors (unmarried partners), who could affect income by bringing  additional earnings and expenses into the household. Moreover, the  poverty thresholds used by each measure—the income level necessary  to avoid poverty—are different, so the same household could be  considered below poverty under the SPM and above poverty under the  official measure. Also, while Census data show that both measures had  similar trends over time—with overall poverty rates falling slightly from  —the poverty rates of sub-populations varied more. For  2010 to 2013example, under the SPM children had a lower rate of poverty and elderly  individuals had a higher rate in 2013, compared to the official measure.
Our analysis provides a point-in-time perspective and does not depict  variation in people’s economic circumstances during the year or over  multiple years, which may move households in and out of poverty. For  instance, we looked at annual income and expenses for 2013, but  household incomes may have fluctuated within that year. A 2014 Census  report estimated that from 2009 through 2011, almost one-third of the  population experienced poverty (based on the official measure) for at  least 2 months; however, over 40 percent of these periods of poverty  ended within 4 months. Additionally, poverty rates in 2013 may reflect  some of the longer-term effects of the recent recession; more current data  could reflect improved economic conditions.
Poverty rates also vary among the states. For example, the SPM poverty  rate ranged from a low of 8.7 percent (Iowa) to a high of 23.4 percent  (California), using a 3-year average over 2011, 2012, and 2013 (see fig.  6).
section_title: In 2013, Many Types of Households Experienced Poverty Based on the SPM, Including 10 Million People in Married Families with Children
paragraphs: Individuals below the SPM poverty threshold lived in a variety of types of  households, according to our analysis of household types using Census  data (see fig. 7). We found that the highest rates of poverty (SPM) were  among single parent households (30 percent) and households headed by   However, the largest numbers of  a person with a disability (29 percent).people below the SPM poverty line were in other types of households.  About half were in households without children (14.3 million), or married  households with children (10.4 million). This is in part because these two  groups are the largest among the overall population.
For this analysis, we categorized households into six mutually-exclusive types,  as follows.
Headed by elderly persons: Households (with or without children) headed by a  person who is 65 or over, regardless of whether he or she has a disability. The  head of household may live alone, with a spouse, or with a cohabiting partner.
Headed by persons with disabilities: Households (with or without children)  headed by a person under 65 with a disability. The head of household may live  alone, with a spouse, or with a cohabiting partner. We used a Census Bureau  definition of disability, which includes any serious difficulty hearing, seeing,  concentrating/remembering/making decisions, walking/climbing stairs,  dressing/bathing, or doing errands alone.
Without children: Households without children headed by a person under 65  without a disability. The head of household may live alone, with a spouse, or  with a cohabiting partner.
Married with children: Households with at least one child headed by a married  person under 65 who does not have a disability.
Cohabiting with children: Households with at least one child headed by an  unmarried person under 65 who has a cohabiting partner and does not have a  disability.
Single parent: Households with at least one child headed by an unmarried  person under 65 who does not have a disability or a cohabiting partner.
Households headed by a person who is elderly or has a disability may have  children, but are not counted as a household with children for this analysis.  According to our estimates, 7.2 percent (+/-0.5) of all children in the United  States in 2013 were in these two household types. We relied on the U.S.  Census Bureau’s Current Population Survey, Annual Social and Economic  Supplement data to determine whether a household fell into a particular  category. Because program definitions and eligibility requirements vary, these  categories may not be used to determine eligibility for programs.
Most people in poverty (SPM) lived in households with at least some  earnings. About 31 million people, or almost two-thirds of those with  incomes below the SPM threshold, were in households with earnings— defined as having at least one member who earned any income at some  point during the year. Another 19 percent were in households without  earnings in which the household head was elderly or had a disability. Of  the remaining 19 percent without earnings, about half were in childless  households.
Poverty rates were much higher for those who did not work or worked  less during the year. Figure 8 shows that among households headed by  someone who was not elderly and did not have a disability, households  without earnings experienced much higher poverty rates than those with  earnings (62 percent versus 12 percent). Also, over one-third of those  without earnings had incomes below 50 percent of the SPM threshold.
Our data do not distinguish the amount of time people worked. However,  Census analysis of SPM data for people aged 18 to 64 who worked at  least 1 week in 2013 shows that the poverty rate (SPM) among people  who worked full-time year round was 5.4 percent (nearly 5.5 million  people), but was 19.6 percent (nearly 8.9 million people) among those  who worked less than that amount of time.
section_title: Program Recipients’ Income Levels and Household Characteristics Reflected Differences in Program Purpose and Design
subsections: section_title: An Estimated One-Third of the U.S. Population Received a Low-Income Benefit at Some Time in 2012
paragraphs: An estimated 106 million people, or about one-third of the U.S.  population, received benefits from at least one of eight selected federal  low-income programs at some point during 2012 (see fig. 9). This is  based on our analyses of the most recent TRIM3 microsimulation data for  these programs: ACTC, EITC, housing assistance, LIHEAP, SNAP, SSI,  TANF cash assistance, and WIC.perspective from national survey data, which often underreport the   The results provide a different  number of low-income program recipients.allow for unduplicated counts of the total number of people receiving aid  from more than one program, which is often not possible when using data  from individual programs. Some programs’ administrative data (e.g.,  federal agency data we reviewed for SNAP, TANF, and WIC) include the  number of people served each month, but do not track an unduplicated  count of recipients for the year. The data for low-income programs also  count recipients in different ways (e.g., individuals, households, families,  tax filing units), making it difficult to compare receipt of assistance  consistently across multiple programs. For many of these reasons, the  results of our analysis in this section will differ from program information  based on administrative data.
section_title: Program Recipients Were Often in Households with Children and Households with Earnings
paragraphs: Almost two-thirds of the recipients of the eight programs combined were  in households with children, including married, cohabiting, and single  parent households (see table 6). These households also received 58  percent of the nearly $241 billion in benefits provided by these eight   An  programs combined in 2012, according to our TRIM3 analysis.estimated 81 percent of recipients lived in households with at least some  annual earnings and received an estimated two-thirds of the combined  benefit spending.
section_title: Selected Programs Reduced Poverty for Millions in 2012, Based on Estimates Using the SPM
paragraphs: In total, an estimated 25.4 million people moved above the SPM poverty  threshold due to combined benefits from the eight programs. An  additional 13.4 million who did not cross over the SPM threshold moved  out of the lowest income group (below 50 percent of poverty). Moreover,  10 million who were already above the SPM threshold moved to a higher  income group (e.g., moved from 100 to 149 percent of poverty to 150 to  199 percent of poverty). To obtain these estimates, we subtracted the  value of these benefits from beneficiaries’ incomes and recalculated their  incomes as a percent of the SPM threshold. Overall, fewer people were  in the lowest income groups (those below poverty) when the value of  benefits from the eight programs was included (see fig. 10).
Program effects varied by household type as well (see fig. 11). The  largest numbers of people avoiding poverty based on the SPM because  of selected federal benefits were in households with married parents (9.2  million) or single parents (7.9 million). Over one-third of program  recipients living in single parent households were kept out of poverty by  the combined benefits of the eight selected programs.
section_title: SNAP and EITC Moved the Most People above Poverty; However, All Selected Programs Had a Majority of Recipients with Incomes above the SPM Threshold after Accounting for Benefits
paragraphs: Each of the eight programs lifted a number of recipients above the SPM  threshold, ranging from 340,000 (LIHEAP) to nearly 8.7 million (SNAP)  (see fig. 12). Variation in programs’ effects on reducing poverty was due  to a combination of factors, including the number of recipients in each  program and value of each benefit. For instance, SNAP and EITC served  the most people in 2012 and, accordingly, had large effects on moving  people out of poverty among our eight programs. Housing assistance, on  the other hand, served many fewer people but provided a higher dollar  amount of benefits than most other programs, moving almost 37 percent  of all housing recipients that year out of poverty.
Our estimates are consistent with Census analyses using the SPM to  measure the effects of program benefits on poverty. Census found that  refundable tax credits (EITC and ACTC combined, along with other  refundable federal and state tax credits) and SNAP had the largest effect  on reducing poverty for the population in 2012. Of the different age  groups (children, adults, and the elderly), Census found that children  benefited the most from low-income programs, particularly from the  refundable tax credits. Census also looked at the effects of several social  insurance programs and reported that Social Security had, by far, the  biggest effect on reducing poverty for the population—more than any low- income program—especially among the elderly.
While each of the programs’ benefits moved some individuals above the  SPM threshold, the income status of each programs’ recipients’ still  varied from 50 percent below poverty to more than twice the SPM poverty  threshold after taking into account the program’s benefits and other  benefits received (see fig. 13). Figure 13 shows that, for example, 62  percent of individuals who were eligible for and received SNAP benefits  for at least one month in 2012 had annual incomes above the SPM  threshold, after including the value of SNAP and other benefits received,  which may have included other low-income benefits such as TANF or the  EITC as well as other benefits such as Social Security or unemployment  insurance. Some variation among the programs in terms of recipients’  incomes as a percentage of the SPM reflects differences in program  targeting and design. For instance, the tax credits, ACTC and EITC had  larger percentages of recipients above the SPM threshold (82 percent  and 75 percent, respectively), as would be expected since these credits  are designed to phase out gradually over higher levels of earned income.  Under the EITC, for example, certain married families with two qualifying  children may have had nearly $50,000 in earned income in 2013 before  they became completely ineligible for the credit. A majority of ACTC and  EITC recipients also lived in households with two adults (married or  cohabiting) and children, as we will discuss later. In contrast, TANF cash  assistance had the smallest percentage of people above the SPM poverty  threshold among our selected programs (57 percent). Generally, TANF  recipients must have very low incomes to qualify for benefits. In  addition, the amount of aid from TANF programs tends to be relatively  small, although TANF recipients often receive assistance from other  programs, particularly SNAP.TANF recipients lived in single parent households and did not have  income from another individual for support.
section_title: Research Suggests Selected Programs Have Generally Encouraged Labor Force Participation and Had Mixed Effects on Hours Worked
paragraphs: The receipt of benefits from means-tested low-income programs (i.e.,  those with financial eligibility tests for individuals or families) may affect  an individual’s willingness to seek and accept employment in two key  ways. One is the decision on whether or not to work, called the labor  force participation decision. The second, which applies to those who have  decided to work, is on the number of hours to work. For many people, the  decision on whether to work depends on the incomes available under  each alternative, including income or assistance from means-tested  benefits. The decision of how many hours to work may be influenced by  the extent to which an increase in earnings (through more hours worked  or a higher wage) is offset by higher taxes and reduced benefits. Whether  moving from not working to working or from fewer to more hours worked,  the combined effect of taxes and the reduction in means-tested benefits  as earnings increase is called the worker’s effective marginal tax rate,  referred to as the marginal tax rate in this report.
A Hypothetical Example of How Marginal  Tax Rates Can Reduce Benefits When  Earnings Increase   If a single parent with three children living in  Wisconsin in 2000 who was earning $6.25 an  hour received a raise to $9.25 an hour, based  on 2,000 hours of work a year, her earnings  would increase by $6,000. If she received  SNAP benefits, those benefits would be  reduced by $81 a month due to her earnings  increase. If she received housing assistance,  this assistance would be reduced by $177 a  month. She would also owe an extra $38 a  month in payroll taxes and if she worked full- time for the year, lose $1,848 (or $154 a  month) due to reduced EITC benefits. As a  result, out of her $500 a month raise, she  would keep $50--a nearly 90 percent marginal  tax rate on the earnings gain. If her earnings  continue to rise, her marginal tax rates will fall  greatly, as SNAP and EITC benefits will  phase out entirely. With no remaining benefits  to reduce, her marginal tax rate will depend  solely on income and payroll taxes. earnings, these programs’ benefits made work more financially rewarding  (in terms of earnings plus benefits), in comparison to the benefits  available to those who do not work. The EITC, in particular, has  increased incentives for people with children to join the labor force, based  on our review of studies.
Many factors are taken into consideration in calculating SNAP benefits, including  earnings, assets, household size, age, and others. However, the basic benefit reduction  rate is 24 percent, based on a reduction in the benefit equal to 30 percent of net income,  mitigated by a 20 percent earned income deduction. ranging from 27 percent to over 100 percent, depending on the state of  residence. (The average marginal tax rate among states was about 50  percent.) That is, if the parent lived in Nevada, he or she would lose 27  cents of each dollar in increased earnings; if he or she lived in  Connecticut, the parent would actually have fewer total resources for  each dollar in increased earnings due to the loss of benefits. The study’s  authors noted that marginal tax rates vary greatly among states due to,  among other things, differences in state tax systems and state rules for  TANF and SNAP.
CBO, Effective Marginal Tax Rates for Low- and Moderate-Income Workers, Publication  No. 4149 (Washington, D.C.: November 2012). or ACTC. CBO had similar findings looking at a different set of programs  using 2010 Census CPS data. Of households that received assistance  from Medicaid or Children’s Health Insurance Program (CHIP), SNAP,  TANF, or housing assistance, the majority participated in one program,  most commonly Medicaid/CHIP or SNAP, and few participated in more  than two programs.
While studies we reviewed showed that some benefit recipients may face  relatively high marginal tax rates, available research suggests these rates  do not strongly affect people’s actual behavior regarding how many hours  they decide to work. Ideally, an analysis should consider all the programs  in which an individual participates. A 2011 review of research found that  the aggregate behavioral impact on people’s incentive to work from  multiple means-tested programs was very small. A more recent review  of studies in 2015 concluded that “it is very hard to find large labor supply  reductions for any major transfer program.”
Eissa and Hoynes, “Behavioral Responses to Taxes;” and T. Hungerford and R. Thiess,  The Earned Income Tax Credit. studies we reviewed, though for some groups the effects may be large.  Changes in marginal tax rates associated with reduction in TANF benefits  based on increased earnings were found to have little effect on either  labor force participation or hours of work, according to studies we  reviewed. On the other hand, receipt of housing assistance may create  work disincentives, although available research is limited. One study  looking at the Section 8 Housing Choice Vouchers program found that,  based on a sample of program participants and nonparticipants in  Chicago, the program had a negative effect on labor force participation  and earnings (possibly due to reduction in hours worked for some  recipients), but a positive effect on supporting incomes. In other words,  people may work more without a housing benefit but their overall incomes  are higher with the benefit. Another study of recipients in Wisconsin found  that housing vouchers had little effect on labor force participation and a  negative effect on earnings, which faded over time. Medicaid could also  create work disincentives, since a modest pay increase could result in a  total loss of benefits for those near the program’s income threshold.However, other programs or policies could offset potential work  disincentives. For example, an increase in earnings in a new job may also  be accompanied by employer-provided group health insurance, and  children may lose eligibility for Medicaid but gain eligibility under CHIP.  As noted, we did not review the literature on work incentives related to  health insurance programs. In addition, although, we did not review the  literature on the effect of child care subsidies on work incentives for this  report, we have looked at this in prior work. Specifically, in a 2010 report,  we found that research has linked access to child care subsidies to  increases in the likelihood of low-income mothers’ employment. In that  report, experts we consulted suggested that when child care prices  increase (such as when a parent loses a child care subsidy), mothers  may change their work hours or shift to lower-cost providers, for example,  rather than exiting the labor force altogether, although other research has  shown that child care problems contribute to job loss and returns to  welfare for low-wage workers.
While high marginal tax rates occur, people may not respond to them for  various reasons. For instance, for a worker to change behavior, he or she  must be aware of the marginal tax rates and the income levels at which  they apply. However, these rates can be difficult for the lay person to  understand and calculate, especially when multiple programs and tax  provisions are involved. As discussed, high marginal tax rates are the  result of interactions among programs and the tax system and vary  greatly depending on the specific benefit or combination of benefits  received, individual situation, and state of residence. These interactions  are not transparent. Studies that have focused on interviews with low- income households indicate they often do not understand marginal tax  rates associated with increased earnings or how these may affect their  benefits. This may be particularly relevant with the EITC because of a  long time lag between a change in work and the receipt of the tax refund  at tax time. Additionally, a worker is not necessarily able to control the  number of hours he or she works in response to different marginal tax  rates, given constraints in work schedules or other factors such as child  care. Research indicates that low-wage workers have less discretion  and control over their work schedules than higher-wage workers, and that  this is particularly true for those working part-time or in temporary  positions.
Further, reacting to high marginal tax rates that apply over narrow income  ranges would not necessarily make sense for a worker over the long  term. If a worker expects to have continual pay increases over his or her  lifetime he or she would not necessarily decide to reduce his or her work  hours because of high marginal tax rates that would attenuate as  earnings grew beyond the effective income range of those rates.
Behavioral effects can be difficult to isolate from other factors, and not all  effects are observable. For example, not all labor supply behavior can be  found in data. A worker who knowingly faces a high marginal tax rate for  additional hours may seek earnings in the underground economy.  Additionally, program provisions are not the only factors that may affect  labor supply. The overall state of the labor market is central, in terms of  the availability of employment opportunities and pay.
Research also shows that inherent policy trade-offs exist for means- tested benefit programs attempting to meet multiple objectives. Work  incentives and disincentives in means-tested benefit programs are  intrinsically linked. When benefits are available to those who work or  when benefits are tied to work (such as with the EITC), working becomes  more attractive as people’s total incomes in benefits and earnings are  higher than they would be without work. However, benefits are reduced  and ultimately phased out as earnings rise, creating potential work  disincentives. To lessen the role of work disincentives and avoid abrupt  benefit cutoffs (known as cliff effects), benefits can be phased out more  slowly (i.e., resulting in lower marginal tax rates). Yet a slower phase-out  of benefits means increased program costs. Program costs could be  contained if benefits are reduced for those with the lowest income;  however, another common policy goal is to maintain adequate assistance  for the least fortunate. In short, research shows that to limit program  costs, it is necessary to either reduce benefits (by reducing the number of  people eligible or the benefit amount) or phase benefits out more rapidly.  These trade-offs pertain to assistance provided by any level of  government—federal, state, or local.
section_title: Agency Comments and Our Evaluation
paragraphs: We provided a full draft of this report for comment to the Departments of  Agriculture, Health and Human Services, Housing and Urban  Development, Treasury, and the Social Security Administration. We  provided relevant sections of the draft report to eight other federal  agencies that administer programs included in this report as well as  Census for technical comments. Most agencies that we sent the full draft  or excerpts of the draft provided technical comments, which we  incorporated as appropriate.
USDA, HHS, Treasury, and SSA did not have additional comments; HUD  provided written comments, reproduced in appendix VI. In its comments,  HUD discussed the usefulness of the SPM in assessing economic  conditions and people’s level of need, but stated concerns that  information in this report may be interpreted erroneously, particularly  because the SPM is a relatively new concept. Specifically, HUD noted  that readers may interpret information we presented on program  recipients’ incomes as a percentage of the SPM as evidence that  programs are not targeting people in need, when, as we describe in the  report, these income levels include the value of certain federal, state, and  local assistance that a household receives, as well as account for various  household expenses. As we explain in the report, the SPM provides  information on a household’s resources—including assistance from  certain government programs—to meet basic needs, and is not a  measure used to determine program eligibility. HUD also noted  differences in terms of recipient household types between our estimates  of housing assistance using TRIM3 and HUD’s estimates using HUD  program data, due to the fact that TRIM3 estimates can include recipients  of housing assistance from other federal, state or local agencies. Based  on HUD’s comments, we took steps to clarify the information we present  on our estimates of program recipients’ incomes as a percentage of the  SPM and on our estimates of recipients of housing assistance using  TRIM3, and addressed other comments from HUD, as appropriate.
As agreed with your office, unless you publicly announce the contents of  this report earlier, we plan no further distribution until 30 days from the  report date. At that time, we will send copies to the appropriate  congressional committees, Secretaries of Agriculture, Health and Human  Services, Housing and Urban Development, and Treasury; the  Commissioner of the Social Security Administration; other federal  agencies that administer programs included in this report, and other  interested parties. In addition, the report is available at no charge on the  GAO website at http://www.gao.gov.
If you or your staffs have any questions concerning this report, please  contact me at (202) 512-7215 or brownke@gao.gov. Contact points for  our Offices of Congressional Relations and Public Affairs may be found  on the last page of this report. GAO staff who made key contributions to  this report are listed in appendix VII.
section_title: Appendix I: Objectives, Scope, and Methodology
paragraphs: The objectives of this report were to examine: (1) what federal programs  (including tax expenditures) are targeted to low-income individuals; (2)  what are the number and selected household characteristics of people in  poverty based on the Supplemental Poverty Measure (SPM); (3) what are  the incomes (as a percent of the SPM) and household characteristics of  people receiving benefits from selected programs; and (4) what is known  about how selected low-income programs affect work incentives? To  address the objectives of this request, we used a variety of methods.  Specifically, we:  reviewed relevant federal laws, regulations, and agency guidance;  and interviewed agency officials;  collected information on 82 federal low-income programs by surveying  13 federal agencies that administer these programs; analyzed 2013 data from Census Bureau’s (Census) Current  Population Survey (CPS) to describe low-income households; analyzed 2012 data, the most recent available, from the Transfer  Income Model, version 3 (TRIM3) microsimulation model maintained  by the Urban Institute to describe recipients of eight large federal low- income programs; and  conducted an economic literature review on work incentives and  disincentives related to assistance from selected federal low-income  programs.
We conducted our work between April 2014 and July 2015 in accordance  with generally accepted government auditing standards. Those standards  require that we plan and perform the audit to obtain sufficient, appropriate  evidence to provide a reasonable basis for our findings and conclusions  based on our audit objectives. We believe the evidence obtained provides  a reasonable basis for our findings and conclusions based on our audit  objectives.
subsections: section_title: Federal Programs for Low-Income Individuals
paragraphs: To address our first question, we identified federal programs, including  tax expenditures, that (1) used a measure of low or limited income to  determine eligibility, priority for assistance, or to target resources, or (2)  have target populations that are disproportionately poor or have program  purposes that presume that participants will be low-income. This included  programs that targeted individuals, families, and communities. Due to  their small size, we excluded programs less than $100 million in federal  obligations or reduced tax revenue in fiscal year 2013. These criteria  were developed by the Congressional Research Service (CRS), which  has maintained a list of low-income programs for many years. To  identify programs in its current list, CRS officials told us that they took  various steps, including searching the Catalog of Federal Domestic  Assistance for relevant programs. We augmented CRS’s list by asking  relevant agencies to suggest program additions or deletions consistent  with the criteria, consulting with CRS and program area experts within  GAO, and adding relevant tax expenditures. We consulted with internal  subject matter experts and the Department of the Treasury (Treasury) to  identify relevant tax expenditures. We included tax expenditures that base  an individual’s eligibility on a measure of low or limited income, or that  indirectly benefit low-income individuals (for example, the Low-Income  Housing Tax Credit, which allows developers and owners of qualified low- income housing projects to claim a tax credit for construction or  rehabilitation costs). We excluded tax expenditures which indirectly  benefit low-income individuals based on income measures for a  geographic area. We also excluded tax expenditures for which the  average reduction in revenue for the past 5 years was less than $100  million.
To collect program information, we sent a questionnaire (or survey) on  each program to the federal agencies responsible for administering it that  included questions on federal obligations, numbers served, the program  purpose, type of benefit or service, eligibility requirements, and other  topics. To ensure that questions were understandable and that we  collected the desired information, we pre-tested the survey with two  federal agencies, and asked a third agency to review it. We revised it  based on agencies’ feedback. We sent the survey to agencies in  September 2014 and, ultimately, obtained a 100 percent response rate.  We did not independently verify the legal accuracy of the information  provided by the agencies, such as program purposes, eligibility  requirements, or benefits or services provided.
Because this was not a sample survey, there are no sampling errors. To  minimize other types of errors, commonly referred to as nonsampling  errors, and to enhance data quality, we employed recognized survey  design practices in the development of the questionnaire and in the  collection, processing, and analysis of the survey data. For instance, as  previously mentioned, we pretested the questionnaire with federal officials  to minimize errors arising from differences in how questions might be  interpreted and to improve the likelihood that variation in responses  across agencies are attributable to substantive differences between  programs rather than aspects of the data collection process. We further  reviewed the survey to ensure the ordering of survey sections was  appropriate and that the questions within each section were clearly stated  and easy to comprehend. To reduce nonresponse, another source of  nonsampling error, we sent out e-mail reminder messages to encourage  officials to complete the survey. We reviewed the data for missing or  ambiguous responses and followed up with agency officials when  necessary to clarify their responses. In some cases, we also checked  other sources, such as the Office of Management and Budget’s Appendix,  Budget for the U.S. Government, Fiscal Year 2015, to confirm information  was generally consistent and reliable. On the basis of our application of  recognized survey design practices and follow-up procedures, we  determined that the data were of sufficient quality for our purposes.
section_title: Number and Household Characteristics of People in Poverty
paragraphs: To answer our second question, we analyzed data from the Census’  Current Population Survey (CPS) for 2013 (calendar year), the most  recent year available. Specifically, we used the public use and replicate  weight files from the March 2014 CPS Annual Social and Economic  Supplement, which covers 2013, to obtain demographic information about  respondents and their households and calculate standard errors of our  estimates. We merged this information with the Census’ SPM  Research Data file for 2013, which contains microdata derived from the  CPS that allows users to calculate SPM rates. Because the CPS uses  a household-based data collection, its data do not include individuals  living outside of a household residence, such as homeless people or  those living in institutional group quarters (e.g., correctional facilities,  nursing homes). As many individuals in these groups may be low-income,  estimates of the size of the low-income population in this report are likely  to be undercounts of the low-income population in the United States.
To determine the number of people in poverty according to the SPM, we  first calculated each household’s income as a percent of the relevant  SPM poverty threshold. To define a household, we followed the Census  definition of an “SPM Resource Unit,” which includes related individuals  living together, plus unrelated children who are living with the family (such  as foster children) and any cohabitors (i.e., unmarried partners) and their  children. An SPM unit could consist of a single individual. Census defines  a household’s SPM resources—which we call its income—to include its  cash income plus the value of certain noncash benefits minus estimated  expenses related to work, child support, taxes, and medical care. Each  household’s SPM threshold represents the amount of income it should  have available to sufficiently pay for food, housing, clothing, and utilities,  plus 20 percent more for miscellaneous necessary expenses. The Bureau  of Labor Statistics derives SPM thresholds from actual expenditures on  these items averaged over the previous five years. Thresholds are set at  the amount that approximately two-thirds of households spent or  exceeded and vary by household size, homeownership, and geographic  location.
To describe the number of people with household incomes above and  below the SPM poverty threshold, we categorized individuals into five  income groups based on their household’s income as a percent of its  SPM threshold: household resources less than 50 percent of its SPM threshold; household resources from 50 percent to less than 100 percent of its household resources from 100 percent to less than 150 percent of its household resources from 150 percent to less than 200 percent of its household resources 200 percent of its SPM threshold or greater.
The first two income groups are considered to be in poverty according to  the SPM, and the latter three groups are considered to be above the  poverty line.
We calculated each individual’s income group according to the official  poverty measure in a similar fashion, except that we used their family  income rather than their SPM unit income. Census’ official poverty  statistics use the family—defined as related individuals living together— as the unit of measurement and do not include children under the age of  15 who are living with nonrelatives, such as foster children. We also  followed Census procedures to define family income to include its cash  income only, and we used official poverty thresholds, which vary by size  of family and age of family members, but not by geographic location or  homeownership.
For this analysis, we categorized households into six mutually-exclusive  types, as follows:
Headed by elderly persons: Households (with or without children)  headed by a person who is 65 or over, regardless of whether he or  she has a disability. The head of household may live alone, with a  spouse, or with a cohabiting partner.
Headed by persons with disabilities: Households (with or without  children) headed by a person under 65 with a disability. The head of  household may live alone, with a spouse, or with a cohabiting partner.  We used a Census Bureau definition of disability, which includes any  serious difficulty hearing, seeing, concentrating/remembering/making  decisions, walking/climbing stairs, dressing/bathing, or doing errands  alone.
Without children: Households without children headed by a person  under 65 without a disability. The head of household may live alone,  with a spouse, or with a cohabiting partner.
Married with children: Households with at least one child headed by a  married person under 65 who does not have a disability.
Cohabiting with children: Households with at least one child headed  by an unmarried person under 65 who has a cohabiting partner and  does not have a disability.
Single parent: Households with at least one child headed by an  unmarried person under 65 who does not have a disability or a  cohabiting partner.
For each of the datasets we used in this analysis (CPS, its Annual Social  and Economic Supplement, and the SPM Research file), we conducted a  data reliability assessment of selected variables including those used in  our analysis. We reviewed technical documentation and related  publications and websites with information about the data and spoke with  Census officials knowledgeable about these datasets to review our plans  for analyses, as well as to resolve any questions about the data and any  known limitations. We also conducted electronic testing, as applicable, to  check for logical consistency, missing data, and consistency with data  reported in technical documentation. We determined that the variables  that we used from the data we reviewed were reliable for the purposes of  this report.
Throughout this report, when we present estimates from survey data, we  also present the applicable margins of error (i.e., the maximum half-width  of the 95 percent confidence interval around the estimate). In some  cases, the confidence intervals around our estimates are asymmetrical;  however, we present the maximum half-width for simplicity and for a  consistent and conservative representation of the sampling error  associated with our estimates.
section_title: Estimating the Number and Characteristics of Selected Programs’ Recipients
paragraphs: To address our third question, we used data for calendar year 2012 on  recipients of selected programs from the Transfer Income Model, version  3—a microsimulation model known as TRIM3. TRIM3 is developed and  maintained by staff at the Urban Institute with funding primarily from the  Department of Health and Human Services, Office of the Assistant  Secretary for Planning and Evaluation. The TRIM3 model simulates major  governmental tax, transfer, and health programs using data from the  CPS, which contains detailed information on the demographic  characteristics and economic circumstances of U.S. households,  including their benefits from many federal programs. However, CPS data  substantially underreports the receipt of these benefits. For example,  Urban Institute staff found that CPS data captured about 61 percent of  Temporary Assistance for Needy Families (TANF) benefits received in  2012 and about 57 percent of Supplemental Nutrition Assistance Program  (SNAP) benefits, when comparing CPS data with program administrative  data (data collected by agencies used to administer the program). TRIM3  corrects for this undercounting by creating new variables for each survey  respondent indicating their program eligibility, amount of benefits  received, and tax liability, following the same steps that a caseworker  would use to determine eligibility, as explained below.
We studied eight of the low-income programs that TRIM3 modeled for  calendar year 2012, the most recent year that data were available.  In  addition to being included in the TRIM3 model, selected programs were  generally large and covered a range of basic needs.the programs we selected, along with the program unit that TRIM3 used  to calculate benefits and caveats about interpreting the data.
section_title: Economic Literature Review
paragraphs: To address our fourth question, we conducted an economic literature  review on whether receipt of assistance from selected programs,  including EITC, SNAP, TANF, and the Section 8 Housing Choice Voucher  program, affects recipients’ incentive to work. We conducted a literature  search of various databases for peer-reviewed journal articles, and other  publications to identify relevant studies that were published in recent  years (2009 through 2014) and also reviewed some studies that were  published earlier. We also inquired with agency officials for relevant  studies and reviewed policy and research organization websites.  Additionally, we reviewed citations of other relevant work discussed in  studies. In describing findings from the literature, we included studies that  were determined to be methodologically sound. Based on our review of  studies, we identified reasonable conclusions about likely work incentives  related to selected low-income programs. We did not do an exhaustive  review of the literature on this topic.
section_title: Appendix II: Information Provided by Agencies on Program Purpose and Type of Benefit or Service for Low-Income Programs
subsections: section_title: Program purpose
section_title: To assist eligible parents with dependent children whose tax liability is not sufficient to receive the full benefit of the regular nonrefundable Child Tax Credit.
paragraphs: Refundable tax credit.
To offset the burden of taxes, including Social Security  taxes; provide an incentive to work; and provide income  support to low-income families.
Tax credit to reduce the amount of income  taxes owed; an eligible worker may receive  the credit regardless of whether taxes are  owed (i.e., the credit is refundable).
To allow exclusion of public assistance benefits from  taxable income.
Cash assistance.
To provide a minimum income for aged, blind or disabled  individuals who have very limited income and assets.
Cash assistance. The basic federal SSI  benefit is the same for all beneficiaries  nationwide (reduced by any countable  income). States may supplement the federal  benefit.
To accomplish one or more of the following: (1) provide  assistance to needy families so that children may be  cared for in their own homes or in the homes of relatives;  (2) end the dependence of needy parents on government  benefits by promoting job preparation, work, and  marriage; (3) prevent and reduce the incidence of out-of- wedlock pregnancies and establish annual numerical  goals for preventing and reducing the incidence of these  pregnancies; and (4) encourage the formation and  maintenance of two-parent families.
Noncash services, including child care, work  activities, child welfare services, and various  social services directed toward the statutory  goals of family formation and reduced  nonmarital pregnancies. Cash assistance  benefit levels are defined by the individual  states.
To enable nonresidential day care institutions to integrate  a nutritious food service with organized care services for  enrolled children and adults.
Breakfasts, lunches, suppers and snacks  that meet minimum federal nutrition  standards.
To improve the health of low-income elderly persons at  least 60 years of age by supplementing their diets with  nutritious Department of Agriculture (USDA) Foods,  which are distributed through public and nonprofit private  local agencies such as food banks and community action  organizations.
Food packages and nutrition education.
To provide USDA foods to low-income households living  on or near Indian reservations.
Income eligible households receive a  supplemental monthly food package and  nutrition education.
To provide free fresh fruits and vegetables to elementary  school children. The goal is to create healthier school  environments by providing healthier food choices.
Selected schools receive reimbursement for  the cost of making free fresh fruits and  vegetables available to students during the  school day.
Program purpose  To safeguard the health and well-being of the nation’s  children and to encourage the domestic consumption of  nutritious agricultural commodities and other food.
Benefit or service provided  Lunches that meet minimum federal nutrition  standards and are served free or at reduced  price by participating public and private  elementary and secondary schools and  residential child care institutions.
To improve diets of needy persons living in Puerto Rico.  Nutrition assistance benefits. Benefits are  provided through electronic benefit  transfers, and at least 75% must be used for  food purchases.
To reduce hunger and food insecurity, promote  socialization, and promote the health and well-being of  older individuals and delay adverse health conditions  through access to nutrition and other disease prevention  and health promotion services.
Meals served in congregate settings, home- delivered meals, and related nutrition  services (nutrition screening, education and  assessment and counseling).
To promote learning readiness and healthy eating  behaviors through provision of nutritious breakfasts.
Breakfasts that meet minimum federal  nutrition standards and are served free or at  reduced price by participating public and  private elementary and secondary schools  and residential child care institutions.
To provide supplemental food and nutrition education to  eligible women and children to serve as an adjunct to  good health care during critical times of development, to  prevent the occurrence of health problems, including  drug abuse, and improve the health status of  beneficiaries.
Food assistance (provided through cash  value vouchers or electronic benefit transfer  card for the purchase of specifically  prescribed food packages), nutrition risk  screening, and related services (e.g.,  nutrition education and breastfeeding  support, medical care referral).
To help children in low-income areas get necessary  nutrition during the summer months when they are out of  school.
Meals and snacks.
To alleviate hunger and malnutrition and permit low- income households to obtain a more nutritious diet by  increasing their food purchasing power.
Benefits are provided through an electronic  benefit transfer card to purchase food from  authorized retailers. Allotments are  determined on the basis of a low-cost model  diet plan.
To supplement the diets of low-income Americans,  including elderly people, by providing them with  emergency food and nutrition assistance at no cost.
Food commodities that are distributed to  local feeding programs and the  administrative costs necessary to store and  transport the commodities.
To provide low-income, uninsured, and underserved  women access to timely breast and cervical cancer  screening and diagnostic services.
Clinical breast examinations, mammograms,  Pap tests, pelvic examinations, diagnostic  testing, and referrals to treatment. No fees  for services may be charged for women with  incomes below 100% of federal poverty  guidelines.
Program purpose  To provide comprehensive, culturally competent, quality  primary health care services to medically underserved  communities and vulnerable populations.
Benefit or service provided  Primary and additional health care services  defined in statute, delivered by community  health centers, migrant health centers,  health centers for the homeless, and health  centers for residents of public housing.
To assist individuals to determine freely the number and  spacing of their children through the provision of  education, counseling, and medical services.
A broad range of family planning methods  and services. Family planning services  include clinical family planning and related  preventive health services; information,  education and counseling related to family  planning; and referral services.
To elevate the health status of the Indian population to a  level at parity with the general U.S. population.
Hospital, medical, and dental care,  behavioral health, environmental health and  sanitation services as well as outpatient  services and the services of mobile clinics  and public health nurses, and preventive  care, including immunizations and health  examinations of special groups, such as  school children.
To improve the health of all mothers and children  consistent with applicable health status goals and  national health objectives established by the Secretary of  Health and Human Services (HHS).
Preventive and primary health care services  (excluding inpatient services with some  exceptions) for women, infants, and  children, including children with special  health care needs.
To provide medical assistance to qualifying individuals,  and to provide rehabilitation and other services to help  such families and individuals achieve independence and  self-care.
Federal law provides two primary medical  benefit packages for state Medicaid  programs: traditional benefits and alternative  benefit plans (ABPs).
To provide necessary hospital care and medical services  to eligible veterans.
Standardized medical benefits package  including preventive services; primary care,  specialty care, prescription drugs,  comprehensive rehabilitative services,  mental health services; and emergency care  in VA facilities and in non-VA facilities by  contract or as authorized by 38 U.S.C. §§  1728 or 1725.
To address the unmet care and treatment needs of  persons living with HIV/AIDS who are uninsured or  underinsured, and therefore are unable to pay for  HIV/AIDS health care and vital health-related supportive  services.
Benefits include a wide range of medical  and supportive services to help persons  living with HIV/AIDS who are uninsured or  underinsured.
To provide health coverage to uninsured, low-income  children in an effective and efficient manner that is  coordinated with other sources of health benefits  coverage for children.
Benefits vary by state, but all benefits  provide health coverage to uninsured, low- income children.
Program purpose  To provide for the effective resettlement of refugees and  to assist them to achieve economic self-sufficiency as  quickly as possible.
Benefit or service provided  Cash payments to eligible individuals that  are at least equal to the payment rate to a  family of the same size under the state’s  Temporary Assistance for Needy Families  (TANF) program; and medical benefits,  through payments to doctors, hospitals and  pharmacists. Those eligible for  Supplemental Security Income (SSI) may  receive refugee cash assistance while their  SSI applications are pending.
To provide low-income seniors and people with  disabilities with comprehensive prescription drug  benefits.
Prescription drug coverage with reduced  premiums, copayments and other out of- pocket expenses.
To transform neighborhoods of poverty into viable mixed- income neighborhoods with access to economic activities  by revitalizing severely distressed public and assisted  housing and investing and leveraging investments in  well-functioning services, effective schools, and  education programs, public assets, public transportation,  and improved access to jobs.
Funds to rehabilitate or replace distressed  public and assisted housing; provide  supportive services for residents, such as  those focused on self-sufficiency, health,  safety, and education; and support  community improvements, such as  environmental, retail, or transit  improvements.
To develop viable urban communities by providing  decent housing and a suitable living environment and  expanding economic opportunities, principally for  persons of low to moderate income.
Assistance with the acquisition of real  property, relocation and demolition,  rehabilitation of residential and  nonresidential structures, construction of  public facilities and improvements, public  services within certain limits, activities  related to energy conservation and  renewable energy resources, and  assistance to nonprofit entities and to profit- motivated businesses to carry out economic  development and job creation/retention  activities.
To increase the number of families served with decent,  safe, sanitary and affordable housing and expand the  long-term supply of affordable housing; and to strengthen  the ability of states and local governments to provide for  housing needs.
Assistance with the real estate development  and construction activities to increase the  supply of affordable housing.
Promote the goal of ending homelessness; provide  funding for nonprofits, states, and local governments to  quickly re-house the homeless; promote use of  mainstream programs and optimize self-sufficiency  among those experiencing homelessness.
Transitional housing for homeless  individuals and families, permanent housing  for disabled homeless individuals, and  supportive services. Renovation,  rehabilitation, or conversion of buildings into  homeless shelters, services such as  employment counseling, health care and  education, assistance with rent or utility  payments to prevent homelessness.
Program purpose  To devise long-term comprehensive strategies for  meeting the housing needs of persons with AIDS.
Benefit or service provided  Housing assistance and related supportive  services; real estate and construction  assistance; project- or tenant-based rental  assistance; short-term rent, mortgage, and  utility payments to prevent homelessness;  supportive services such as health services,  drug and alcohol abuse treatment, day care,  nutritional services, and aid in gaining  access to other public benefits. (1) To promote quality, affordable housing on Indian  reservations and areas; (2) to ensure access to private  mortgage markets for Indian tribes; (3) to coordinate  activities to provide housing for Indian tribes; (4) to plan  for and integrate infrastructure resources with housing  development for tribes; and (5) to promote the  development of private capital markets in Indian country.
Housing development, assistance to  housing developed under the former Indian  Housing Program, housing services to  eligible individuals and families, crime  prevention and safety, and model activities  that provide creative approaches to solving  affordable housing problems.
To allow developers and owners of qualified low-income  housing projects to claim a tax credit for construction or  rehabilitation costs.
Tax credit to reduce amount of taxes owed.
To provide cost-effective, decent, safe and affordable  rental housing for eligible low-income families, the  elderly, and persons with disabilities.
Subsidized publicly-owned rental housing  units. In general, assisted households pay  30 percent of their income for rent.
To allow holders of rental housing bonds to exclude  interest from taxable income.
Tax exclusion to reduce amount of taxes  owed.
To reduce the rent paid by low-income households in  eligible units financed under certain Rural Housing  Service programs.
Rental subsidies for low-income tenants  provided through payments to eligible  property owners; payments make up the  difference between the tenant’s rental  payment to the owner and the approved rent  for the unit.
To provide very low-income families with decent, safe  and affordable housing in the private market.
Tenant-based vouchers that can be used to  help recipients afford privately-owned rental  housing. In general, recipients pay 30  percent of their “adjusted” income for rent,  with the Department of Housing and Urban  Development (HUD) providing a subsidy for  the difference up to a maximum limit based  on local Fair Market Rents.
To provide very low-income families with decent, safe  and affordable housing in the private market.
Rent subsidies tied to units in privately- owned multifamily housing properties. In  general, tenants pay 30 percent of their  adjusted income for rent, with HUD  providing a subsidy for the remaining  amount up to the contract rent level.
To allow persons with disabilities to live as independently  as possible in the community by increasing the supply of  rental housing with the availability of supportive services.
Financial assistance for development of  supportive housing for persons with  disabilities, and rent subsidies for eligible  tenants.
Program purpose  To help expand the supply of affordable housing with  supportive services for the elderly.
Benefit or service provided  Financial assistance for development of  supportive housing for the elderly, and rent  subsidies for eligible tenants.
To provide basic human amenities, alleviate health  hazards, and promote the orderly growth of the nation’s  rural areas by meeting the need for new and improved  rural water and waste disposal facilities.
Long-term low-interest loans and grants to  support the construction, repair,  improvement or expansion of rural water  facilities.
To assist low-income households, particularly those with  the lowest incomes, that pay a high proportion of their  income for home energy, primarily in meeting their  immediate home energy needs.
Assistance to households in paying their  heating and cooling costs, crisis  intervention, home weatherization, and  services (such as counseling) to help reduce  energy costs.
To increase the energy efficiency of homes owned or  occupied by low-income persons to reduce their total  residential energy costs, and improve their health and  safety.
Computerized energy audits and diagnostic  equipment to determine the most energy- efficient measures for each individual home;  labor and materials necessary to install such  energy-efficient measures.
To facilitate the timely placement of children whose  special needs (which may include age, membership in a  large sibling group or a racial/ethnic minority group,  physical or mental disabilities or other circumstances as  determined by the state) would otherwise make it difficult  to place them with adoptive families.
One-time nonrecurring payments to assist  with the costs of adopting a special needs  child (e.g., adoption fees, court costs,  attorney fees) and ongoing monthly  payments to adoptive families;  administrative and child placement services  intended to promote child safety,  permanency and well-being.
To strengthen and improve the programs and activities  carried out under Title V; to improve coordination of  services for at-risk communities; to identify and provide  comprehensive services for families who reside in at-risk  communities.
Home visiting services during pregnancy  and to parents with young children up to age  five.
To help current and former foster youth achieve self- sufficiency.
Educational assistance, vocational training,  employment services, life skills training,  mentoring, preventive health activities,  counseling, and (subject to certain  limitations) room and board.
To develop child care programs that best suit the needs  of children and parents in each state, to empower  working parents to make their own decisions on the child  care that best suits their family’s needs, to provide  consumer education to help parents make informed  decisions, to provide child care to parents trying to  achieve independence from public assistance, and to  help states implement their child care regulatory  standards.
Subsidized child care services that may  include center-based care, group home  care, family care, and care provided in the  child’s own home. States also use a portion  of funds for quality improvement activities,  such as professional development and  training, and quality rating and improvement  systems.
Program purpose  To enforce the support obligations owed by noncustodial  parents to their children and the spouse (and former  spouse) with whom such children are living through  locating noncustodial parents, establishing paternity,  obtaining child and spousal support, and assuring that  assistance in obtaining support will be available to all  children who request such assistance.
Benefit or service provided  Noncustodial parent location, paternity  establishment, establishment of child  support orders, review and modification of  child support orders, collection of child  support payments, distribution of child  support payments, and establishment and  enforcement of medical support.
To reduce poverty, revitalize low-income communities,  and empower low-income individuals and families in rural  and urban areas to become fully self-sufficient.
A wide range of activities may be supported  to help low-income individuals and families  become self-sufficient; address the needs of  youth in low-income communities; and  effectively use and coordinate with related  programs.
To provide shelter, food, and supportive services for  homeless individuals nationwide.
Mass shelter, mass feeding, food  distribution through food pantries and food  banks, one-month utility payments to  prevent service cutoff, one-month  rent/mortgage payments to prevent evictions  or help people leaving shelters to establish  stable living conditions.
To provide temporary out-of-home care for children who  cannot safely remain in their own homes, until the  children may be safely returned home; placed  permanently with adoptive families, in a legal  guardianship, or with a fit and willing relative; or placed in  another planned permanent living arrangement.
Payments to foster care providers to cover  the costs of children’s maintenance (e.g.,  room and board, clothing and supplies,  liability insurance, certain travel expenses);  and support for administrative and child  placement services intended to promote  safety and permanency for children and  well-being for children and their families.
To promote school readiness by enhancing the social  and cognitive development of children through the  provision of educational, health, nutritional, social and  other services to children and their families; and (for  Early Head Start) to promote healthy prenatal outcomes,  enhance the development of infants and toddlers, and  promote healthy family functioning.
Comprehensive child development services,  including educational, dental, medical,  nutritional, and social services to children  and their families. Services may be center  based, home-based, or a combination, and  may be full- or part-day or full- or part-year.
To provide financial assistance for needy American  Indians who live on or near reservations; to support tribal  programs to reduce substance abuse and alcoholism; to  promote stability and security of American Indian tribes  and families; and to improve Indian housing for low- income Indians.
Assistance in processing welfare  applications, foster care assistance  services, operation of emergency shelters  and similar services; cash payments to meet  basic needs; counseling and family  assistance services, protective day care,  after-school care; and renovations, repairs,  or additions to existing homes.
To provide equal access to the justice system for  individuals who seek redress of grievances and to  provide high quality legal assistance to those would be  otherwise unable to afford legal counsel.
Legal services in civil cases.
Program purpose  To provide multifaceted systems of support services for  family caregivers and grandparents or older individuals  who are relative caregivers.
Benefit or service provided  Assistance to caregivers in gaining access  to services; individual counseling, support  groups, and caregiver training in the areas  of health, nutrition, and financial literacy;  and supplemental services, on a limited  basis, to complement the care provided by  caregivers.
To secure and maintain maximum independence and  dignity in a home environment for older individuals  capable of self-care with appropriate supportive services,  to remove individual and social barriers to economic and  personal independence for older individuals, and to  provide a continuum of care for older individuals.
A large variety of services including health,  mental health, education, transportation,  housing, legal, abuse prevention,  employment, and counseling for older  individuals.
Social Services Block Grants  To promote economic self-sufficiency; prevent abuse or  neglect of children; refer individuals into institutional care  only when appropriate.
Variety of social services for children,  families, the aged, the mentally retarded, the  blind, the emotionally disturbed, the  physically disabled, and alcoholics and drug  addicts.
To enable eligible low-income individuals over age 55 to  become self-sufficient through placement in community  service positions and job training.
Part-time temporary community service jobs  that pay at least minimum wage, job-related  training, and supportive services that are  necessary to enable an individual to  participate in the program.
Foster Grandparent Program  To provide opportunities for older low-income people to  have a positive impact on the lives of children in need.
Volunteer service (between 15 and 40 hours  weekly), with hourly stipend, providing  services to children with special or  exceptional needs or with conditions or  circumstances that limit their academic,  social or economic development.
To assist eligible youth who need and can benefit from  an intensive program, operated in a group setting in  residential and nonresidential centers, to become more  responsible, employable, and productive citizens.
Education and vocational training, including  advanced career training; work experience;  recreational activities; physical rehabilitation  and development; job placement and  counseling; and child care.
To provide for the effective resettlement of refugees and  to assist them to achieve economic self-sufficiency as  quickly as possible.
Employability and other services that  address participants’ barriers to employment  such as social adjustment services,  interpretation and translation services, day  care for children, citizenship and  naturalization services. Services are  designed to enable refugees to obtain jobs  within 1 year of becoming enrolled.
To assist eligible individuals in finding and qualifying for  meaningful employment, and to help employers find the  skilled workers they need to compete and succeed in  business.
Services range from career counseling, job  training, and supportive services such as  transportation and child care.
Program purpose  To improve educational and skill competencies of youth  and develop connections to employers, mentoring  opportunities with adults, training opportunities,  supportive services, incentives for recognition and  achievement, and leadership opportunities.
Benefit or service provided  Strategies to complete secondary school,  alternative secondary school services,  summer employment, work experience,  occupational skill training, leadership  development opportunities, supportive  services, adult mentoring, follow-up  services, and comprehensive guidance and  counseling.
To increase job opportunities for specified groups of  disadvantaged individuals.
Reduces the net cost to employers of hiring  individuals who belong to specified groups.
To create community learning centers that provide  academic enrichment opportunities during non-school  hours (i.e., before school, after school, or during summer  sessions) to help students meet academic achievement  standards, particularly for children who attend high- poverty and low-performing schools. Also offers families  of participating students opportunities for literacy and  related educational development.  .
Academic enrichment programs including  math, science, arts, music, recreational,  technology, and entrepreneurial education  programs; activities for limited-English- proficient students; promoting parental  involvement and family literacy; drug and  violence prevention programs; counseling  and character education programs.
To assist adults to become literate and obtain the  knowledge and skills necessary for employment and  economic self-sufficiency; to assist adults who are  parents to obtain the education and skills necessary to  become full partners in the educational development of  their children, and that lead to sustainable improvements  in their family’s economic opportunities; to assist adults  in completing a secondary school education and in  making the transition to postsecondary education and  training; and to assist immigrants and other English  language learners in improving their English reading,  writing, speaking, and comprehension skills and  mathematics skills, and in acquiring an understanding of  the American system of government, individual freedom,  and the responsibilities of citizenship.
Adult education and literacy activities,  including adult education, literacy,  workplace adult education and literacy  activities, family literacy activities, English  language acquisition activities, integrated  English literacy and civics education,  workforce preparation activities, and  integrated education and training.
To ensure that all children have a fair, equal and  significant opportunity to obtain a high-quality education  and reach, at a minimum, proficiency on challenging  state academic achievement standards and state  academic assessments.
Additional academic support and learning  opportunities for students in prekindergarten  through grade 12 that attend schools with  high numbers or high percentages of  children from low-income families to help  low-achieving children master challenging  curricula and meet state standards in core  academic subjects.
To promote access to postsecondary education for low- income students.
Need-based grants (size of grant is capped  by law) to eligible students at participating  institutions of higher education.
To promote access to postsecondary education for low- income undergraduate students.
Grants to help students with the costs of  postsecondary education.
Program purpose  To motivate and assist students from disadvantaged  backgrounds through outreach and support programs  designed to help them move through the academic  pipeline from middle school to post baccalaureate  programs.
Benefit or service provided  Academic instruction; personal, academic  and career counseling; tutoring; exposure to  cultural events and academic programs;  stipends; and grant aid.
To assist students in financing the costs of  postsecondary education.
Federally subsidized part-time employment  for students.
To assist low-income students attain a secondary school  diploma or equivalent and prepare for and succeed in  postsecondary education.
Special teacher training and early  intervention services; e.g., counseling,  mentoring, academic support, outreach, and  supportive services designed to better  promote high school graduation. Also  college scholarships and other financial  assistance needed for students served to be  able to attend an institution of higher  education.
To assist institutions of higher education that serve high  percentages of low-income and minority students in  improving their management, fiscal operations, and  educational quality, to ensure access and equal  educational opportunity for low-income and minority  students.
Possible activities are broad and depend on  the specific program. They may include, but  are not limited to, assistance in planning;  administrative management; development of  academic programs; equipment and  facilities assistance; staff development and  tutoring.
To increase student achievement through improving  teacher and principal quality and increasing the number  of highly qualified teachers, principals and assistant  principals in classrooms and schools.
State and local activities include  professional development, support for  educator evaluation systems, provision of  recruitment and retention bonuses to highly  qualified teachers, and other means of  improving teacher quality. At the school  district level, also hiring highly qualified  teachers to reduce class size.
To provide comprehensive education programs and  services for American Indians and Alaska Natives; to  provide quality education opportunities from early  childhood through life in accordance with the tribes’  needs for educational, cultural and economic wellbeing in  keeping with the wide diversity of Indian tribes and  Alaska Native villages as distinct cultural and  governmental entities.
Preschool, elementary, secondary,  postsecondary and adult education at BIE- funded institutions, public schools, and  postsecondary institutions; financial  assistance for postsecondary education at  accredited institutions.
To support local educational agencies in their efforts to  reform elementary school and secondary school  programs that serve Indian students in order to ensure  that such programs: (1) are based on challenging state  academic content and student academic achievement  standards that are used for all students; and (2) are  designed to assist Indian students in meeting those  standards.
Grant funds supplement the regular school  program, and support comprehensive  programs to meet the culturally related  academic needs of Indian children. Funds  support such activities as after-school  programs, early childhood education,  tutoring, and dropout prevention.
Program purpose  To improve the content knowledge of teachers and the  performance of students in the areas of mathematics and  science.
Benefit or service provided  Enhanced professional development of  math and science teachers, promotion of  strong teaching skills, and summer  workshops or institutes.
To address the unique needs of rural school districts that  frequently lack the personnel and resources needed to  compete effectively for federal competitive grants, and  receive formula grant allocations in amounts too small to  be effective in meeting their intended purposes.
A wide range of services to improve rural  education through enhanced services for  children, teacher training, and academic  programs, including for limited English  proficient children.
To help ensure that migratory children are afforded the  same educational quality, opportunities, and assistance  as other students.
Supplemental education and support  services, tutoring, summer and extended- day instructional services, language  development services, career education  services and counseling; and other services.
section_title: Appendix III: Information Provided by Agencies on Federal Obligations (Fiscal Year 2013) and Number Served for Low-Income Programs (Time Periods Vary)
paragraphs: Appendix III: Information Provided  by Agencies on Federal Obligations  (Fiscal Year 2013) and Number Served for Low- Income Programs (Time Periods Vary)
subsections: section_title: Program (type of assistance) Medicaid (health care)
paragraphs: Fiscal year 2013  obligations  (in millions)
Number served   Average of 57.4 million individuals  (including 27.9 million children) per  month; total of 72.8 million individuals  were enrolled during the year (including  35 million children).
Average monthly based on fiscal  year 2013   $57,513  27.9 million tax returns claimed the  EITC (of these, 24.3 million had a credit  that exceeded their tax liability)
Cumulative total for calendar year  2012   $56,486  9.1 million individuals who received at  least 1 payment during the year, not  including those who only receive a state  supplementary payment.
Single point-in-time (August 2014)
Average of 3.5 million individuals  receiving cash assistance per month  (caseload average without state  supplemental funds)
Single point in time (March 2013)
section_title: Fiscal year 2013 obligations (in millions)
paragraphs: Average number of individuals  served at any time during this time  period-July 2013 to October 2014.
Average monthly for fiscal year  2013a (preliminary data)
Cumulative total for fiscal year  2013   $3,255  Approximately 6.4 million households   Cumulative total for fiscal year  2013 (preliminary data)
section_title: Fiscal year 2013 obligations (in millions)
paragraphs: Cumulative total for fiscal year  2013   Cumulative total for 2012- 2013  school year   $919  5,100 multifamily rental units developed  or rehabbed per year, with 463,000 total  from the program inception (1992).  Affordability terms are generally for 20  years.
Single point in time for fiscal year  2014-Sept. 2014   Cumulative total for fiscal year  2013   $779  Agency does not track annual number  (not all for low- income)
Cumulative total for program year  2012 (July 1, 2012-June 30, 2013)
section_title: Fiscal year 2013 obligations (in millions)
paragraphs: Cumulative total for fiscal year  2013   Cumulative total for program year  (July 1, 2013-June 30, 2014)
Single point in time fiscal year  2013 (March 2013)
New enrollees in fiscal year 2013  plus those who enrolled in  previous years and received  services at any point in fiscal year  2013.
Cumulative total for 2012 school  year   (not all for low- income)
section_title: Fiscal year 2013 obligations (in millions)
paragraphs: Time Period for number served  (vary based on information  provided by agencies)  n/a  (not all for low- income)
Cumulative total for calendar year  2012   Average number of approved  certifications for fiscal year 2012  and fiscal year 2013.
The Additional Child Tax Credit is the refundable portion of the Child Tax Credit.  No federal spending in obligations.  No federal spending in obligations for the tax credit. However, in fiscal year 2013, the Department of  Labor provided about $18 million in grants to states to process certification requests for the Work  Opportunity Tax Credit, according to the agency.
section_title: Appendix IV: List of Programs Based on Types of Income Eligibility or Targeting
paragraphs: Based on our analysis of agency responses to our survey, 49 of the 82  federal low-income programs we identified include income or financial  eligibility requirements for potential recipients at the individual, household,  or related level (see table 8). Thirty-three programs do not assess income  eligibility at the individual (or related) level. Instead these programs  allocate resources based on a measure of financial need, but offer  services more broadly; give priority to those who are low-income; or serve  a group that is presumed low-income or which tends to be  disproportionately low-income. The table is not meant to be a  comprehensive list of program eligibility criteria. For example, for certain  programs, agencies reported that states have some flexibility to set  specific financial eligibility criteria. Any such state-determined criteria are  not shown in this table. The table also does not show any information  provided on automatic or categorical eligibility. Additionally, agencies  reported that some programs use other criteria, such as age, to determine  eligibility in addition to income or financial requirements, which are not  included in this table. If an agency reported that a program used more  than one type of income eligibility criteria, we counted it only in one  category.
section_title: Appendix V: Federal Agencies’ Evaluation Efforts for Five Selected Programs
paragraphs: We collected descriptive information on the recent efforts of federal  agencies to evaluate five selected programs: the Earned Income Tax  Credit (EITC), Section 8 Housing Choice Vouchers (Section 8 Vouchers),  Supplemental Nutrition Assistance Program (SNAP), Supplemental  Security Income (SSI), and Temporary Assistance for Needy Families  (TANF). We selected these programs because they are financially large  programs, meet basic needs through different types of assistance, and  vary in how benefits are administered. We focused on impact  evaluations conducted or sponsored by the respective agencies,  published in 2010 or later, that were related to participant outcomes  (excluding, for example, those related to program processes, operations,  or integrity). In addition to evaluations, we looked at other recent  research conducted or sponsored by the respective agencies that  provided information on program participants. For each program, we also  looked at performance measures, focusing on those related to participant  outcomes. In addition, we reviewed agency information available online  (e.g., evaluations, research, and annual performance reports) and  conducted semi-structured interviews with knowledgeable agency  officials. Federal administering agencies are: the Department of the  Treasury (Treasury) for EITC, the Department of Housing and Urban  Development (HUD) for Section 8 Vouchers, the Department of  Agriculture (USDA) for SNAP, Social Security Administration (SSA) for  SSI, and Department of Health of Human Services (HHS) for TANF.
subsections: section_title: Evaluations
paragraphs: Four of the five agencies conducted or sponsored recent evaluations  related to participant outcomes for their respective selected programs.  Evaluations focused on a range of subjects, including employment  practices and self-sufficiency (TANF, SSI, Section 8 Vouchers), food  security and healthy food consumption (SNAP), and family outcomes  (Section 8 Vouchers), among others (see table 9; see table 10 at the end  of this section for full names of evaluations). Unlike the four spending  programs we examined, the Department of the Treasury (Treasury) does  not conduct program evaluations related to program outcomes on the  EITC or any other tax expenditure. In our prior work, we have  recommended that the Office of Management and Budget (OMB) set up a  performance evaluation framework for tax expenditures, which represent  a substantial federal commitment. However, Treasury staff are aware  of and contribute to the academic research on participant outcomes  related to the EITC, such as on work, poverty, and household income.
Agencies administering Section 8 Vouchers, SNAP, SSI and TANF  generally did not evaluate their respective programs as a whole, with the  exception of USDA’s evaluation of SNAP’s effect on food security and  food spending. Instead, these agencies typically evaluated different  practices within the program, often experimenting with new and  innovative practices. For example, the SNAP Healthy Incentives Pilot  Evaluation was aimed at testing new types of financial incentives  designed to make fruits and vegetables more affordable for SNAP  participants. Another example is TANF’s Pathways to Advance Career  Education evaluation, which is currently testing promising strategies for  increasing employment and self-sufficiency among low-income families.  Many evaluations across the four programs were also conducted to study  the effects of the program on particular sub-populations of participants.  For example, SSA’s Youth Transition Demonstration tested strategies  designed to help youth with disabilities who were receiving SSI to  transition to economic self-sufficiency as adults, while USDA had  evaluations looking at food security among the elderly and working poor  populations.
For each of the four programs, the agencies conducted evaluations for a  variety of reasons. Some of the programs’ evaluations were required by  law. For example, HUD was required by law to conduct the Moving to  Opportunity for Fair Housing demonstration program evaluation, which  presented the long-term impacts of moving people, including Section 8  Voucher recipients, from high-poverty neighborhoods in large inner cities   Other evaluations we reviewed were  to lower-poverty neighborhoods.determined by the agencies, often in line with a larger evaluation plan or  strategy aimed at supporting certain agency goals, according to officials  from the HHS, USDA, and HUD. For example, USDA’s evaluations on  education programs to promote healthier eating for low-income children,  women, and seniors was based on USDA’s goals, according to officials.
Officials told us findings from evaluations have helped inform program  design and administration at the federal and state level. For example,  based on findings from the Ticket to Work and Self-Sufficiency  Evaluations, SSA officials said the agency changed the program’s design  to incentivize service providers to serve disability beneficiaries who are  more difficult to employ. Agency officials told us they frequently share  findings and best practices with state agencies administering the  programs to inform their program or policy decisions. For example, USDA  officials stated that the SNAP Education and Evaluation studies have  helped several states develop their own SNAP education programs.  Agencies disseminated findings to administrators and other interested  parties through various channels, including research clearinghouses,  journals, conferences, and agency websites. Officials from these four  agencies told us that evaluation findings also helped them determine  financial decisions, such as resource allocation, or to provide support for  budget requests to Congress.
Agencies faced a number of challenges with regards to their evaluation  efforts, including financial, methodological, and administrative limitations.  Agency officials informed us that large-scale, multi-year evaluations are  resource intensive, and limited or short-term funding can make it difficult  to perform these evaluations, particularly for program wide research.  Officials from USDA informed us that it is helpful when money is  designated by law for specific evaluations, as was the case with the  Healthy Incentives Pilot, which was designated funding in the Food,  Conservation, and Energy Act of 2008 (2008 Farm Bill). According to  officials, methodological challenges can also limit their evaluation efforts.  For example, SNAP and SSI benefits generally must be provided to  eligible applicants, which makes it difficult to establish a control group.  Under TANF, states generally design and administer their own programs,  making it difficult to assess the program more broadly. Furthermore, HHS  officials informed us that state and local TANF administrators are not  required to participate in evaluations. Therefore, it can be difficult to  persuade them to participate because of the burden of additional work  and costs that evaluations may create for them. We recently found that  the structure of TANF can present challenges for HHS to conduct  evaluations and how this may leave TANF recipients without access to  promising approaches for employment.
section_title: Other Related Research
paragraphs: Agencies administering SNAP, SSI, TANF, and Section 8 Vouchers also  sponsored other recent research—that were not impact evaluation  studies—that informed their understanding of program participants,  including when participants receive benefits from other similar programs.  Some research we reviewed provides information on participants, such as  their demographic characteristics and economic circumstances. For  example, USDA conducted research on the characteristics and  circumstances of SNAP participants with zero income by using Census’  Survey and Income Program Participation (SIPP) data to conduct cross- sectional and longitudinal analysis that would not have been possible with  USDA administrative data alone. Other studies provided information on  participants’ or potential participants’ experiences with the programs,  such as need for assistance or reasons for participating, leaving, or  returning to the program (Section 8 Vouchers, SNAP, SSI, TANF).  Agency research also identified experiences and challenges that  participants faced outside of the program, such as crime (Section 8  Vouchers), education (Section 8 Vouchers, SSI), and health issues (SSI).  Agencies also conducted cross-program research, which included  examining the extent to which program participants received other  benefits, such as HHS’s annual Indicators of Welfare Dependence  reports, which analyze statistics indicating and predicting welfare  dependence among TANF, SNAP, and SSI recipients.work across programs to conduct research regarding large cross-cutting  goals, such as interagency research related to ending or preventing  homelessness.
section_title: Performance Measures
paragraphs: The four selected direct spending programs also track program  performance measures, including those related to participant outcomes  as well as performance measures related to administrative performance.  Examples of outcome focused performance measures include those  related to employment (TANF, SSI, Section 8 Vouchers), food security  (SNAP), and the level of poor housing situations (Section 8 Vouchers).  Measures focused on administrative performance include those related to  payment accuracy (SSI, SNAP), participation rates (TANF), and utilization  rates (Section 8 Vouchers).
Selected GAO Reports on Program Evaluation  Program Evaluation: Some Agencies Reported that Networking, Hiring, and   Involving Program Staff Help Build Capacity, GAO-15-25 (Washington, D.C.:  November 13, 2014).
Program Evaluation: Strategies to Facilitate Agencies' Use of Evaluation in Program  Management and Policy Making, GAO-13-570 (Washington, D.C.: June 26, 2013).
Performance Measurement and Evaluation: Definitions and Relationships (Supersedes  GAO-05-739SP), GAO-11-646SP (Washington, D.C.: May 2, 2011).
Program Evaluation: Experienced Agencies Follow a Similar Model for Prioritizing  Research, GAO-11-176 (Washington, D.C.: July 14, 2011).
Program Evaluation: A Variety of Rigorous Methods Can Help Identify Effective  Interventions, GAO-10-30 (Washington, D.C.: November 23, 2009).
Program Evaluation: An Evaluation Culture and Collaborative Partnerships Help Build  Agency Capacity, GAO-03-454 (Washington, D.C.: May 2, 2003).
Selected GAO Reports Related to Selected Programs  TANF: Action Is Needed to Better Promote Employment-Focused Approaches,   GAO-15-31 (Washington, D.C.: November 19, 2014).
Rental Housing Assistance: HUD Data on Self-Sufficiency Programs Should Be  Improved, GAO-13-581  (Washington, D.C.: July 9, 2013).
Moving to Work Demonstration: Improved Information and Monitoring Could Enhance  Program Assessment, GAO-13-724T (Washington, D.C.: June 26, 2013).
TANF Potential Options to Improve Performance and Oversight, GAO-13-431  (Washington, D.C.: May 15, 2013).
Tax Expenditures: Background and Evaluation Criteria and Questions GAO-13-167SP  (Washington, D.C.: November 29, 2012).
Social Security Disability: Participation in the Ticket to Work Program Has Increased,  but More Oversight Needed, GAO-11-828T (Washington, D.C.: September 23, 2011).
Domestic Food Assistance: Complex System Benefits Millions, but Additional Efforts  Could Address Potential Inefficiency and Overlap among Smaller Programs,   GAO-10-346 (Washington, D.C.: April 15, 2010).
Government Performance and Accountability: Tax Expenditures Represent a  Substantial Federal Commitment and Need to Be Reexamined, GAO-05-690  (Washington, D.C.: September 23, 2005).
Section 8 Housing Choice Vouchers  Evaluation of the Family Self-Sufficiency Program: Prospective Study  http://www.huduser.org/portal/publications/FamilySelfSufficiency.pdf  Family Options Study http://www.huduser.org/portal/family_options_study.html  Moving to Opportunity for Fair Housing Demonstration Program - Final Impacts Evaluation  http://www.huduser.org/portal/publications/pubasst/MTOFHD.html  Rent Reform Demonstration http://www.mdrc.org/project/rent-reform-demonstration#overview   Supplemental Nutrition Assistance Program (SNAP)
Reaching Underserved Elderly and Working Poor SNAP Evaluation  http://www.fns.usda.gov/reaching-underserved-elderly-and-working-poor-snap-evaluation-findings-fiscal-year-2009-pilo ts   SNAP Education and Evaluation Study  http://www.fns.usda.gov/snap-education-and-evaluation-study-wave-i-final-report   Supplemental Security Income (SSI)
Improving Access to Benefits for Persons with Disabilities Who Were Experiencing Homelessness: An Evaluation of  the Benefits Entitlement Services Team Demonstration Project  http://www.ssa.gov/policy/docs/ssb/v74n4/v74n4p45.html  Promoting Readiness of Minors in SSI (PROMISE)- Evaluation Design Report  http://www.ssa.gov/disabilityresearch/promise.htm    TANF/SSI Disability Transition Project,  http://www.acf.hhs.gov/programs/opre/research/project/tanf/ssi-disability-transition-project   Ticket to Work Evaluations http://www.ssa.gov/disabilityresearch/twe_reports.htm    Youth Transition Demonstration Evaluation http://www.ssa.gov/disabilityresearch/youth.htm  Youth Transitioning Out of Foster Care: An Evaluation of a Supplemental Security Income Policy Change  http://www.ssa.gov/policy/docs/ssb/v73n3/v73n3p53.html  Temporary Assistance for Needy Families (TANF)
Employment Retention and Advancement Project http://www.ssa.gov/policy/docs/ssb/v73n3/v73n3p53.html.
subsections: section_title: Time Period of Evaluation(s) Name and Website of Evaluations 2013-2018*
paragraphs: Job Search Assistance (JSA) Strategies  http://www.acf.hhs.gov/programs/opre/research/project/job-search-assistance-evaluation  Pathways to Advance Career Education (PACE)  http://www.acf.hhs.gov/programs/opre/research/project/innovative-strategies-for-increasing-self-sufficiency   Subsidized and Transitional Employment Demonstration (STED)  http://www.acf.hhs.gov/programs/opre/research/project/job-search-assistance-evaluation  TANF/SSI Disability Transition Project (listed above under SSI)
section_title: Appendix VI: Comments from the Department of Housing and Urban Development
section_title: Appendix VII: GAO Contact and Staff Acknowledgments
subsections: section_title: GAO Contact
section_title: Staff Acknowledgments
paragraphs: In addition to the contact named above, Gale Harris (Assistant Director),  Theresa Lo (Analyst-in-Charge), Matthew Hunter, Brittni Milam, Rhiannon  Patterson, Max Sawicky, Rosemary Torres Lerma made significant  contributions to this report. Also contributing significantly to this report  were Chuck Bausell, James Bennett, Ted Burik, David Chrisinger, Sarah  Cornetto, and Kirsten Lauber.