United States General Accounting Office GAO Fact Sheet for the Chairman, Committee on the Budget, and the Chairman, Select Committee on’ Children, Youth, md Families, House of Representatives March 1990 USER FEES Limited Survey of User Fees at the Departments of Commerce and the Interior United States GAO General Accounting Offke Washington, D.C. 20548 Accounting and Financial Management Division B-238701 March23,lm The Honorable Leon Panetta Chairman, Committee on the Budget House of Representatives The Honorable George Miller Chairman, Select Committee on Children, Youth, and Families House of Representatives This report responds to your March 13, 1989, request in which you asked us to prepare a compendium of all fees the government charges for its goods and services and to provide information on whether executive branch departments periodically modify fees to reflect their current dollar value. In subsequent discussions, it was agreed we would limit our work to,selected organizational entities within the Departments of Commerce and the Interior. It was also agreed that we would include in our report a statement on whether the Office of Management and Budget (OMB) and six executive branch departments have implemented the recommendations contained in the President's Council on Integrity and Efficiency's (PCIE) recent report on user fees.l RESULTS IN BRIEF Officials at the Departments of Commerce and the Interior told us that detailed user fee information is usually kept in the field and that neither department has a central office or official who monitors this information. Without this complete and readily accessible information, we were unable to prepare a comprehensive compendium of user fees for these two departments. Because of the lack of detailed user fee information, we were also unable to determine whether the departments are periodically adjusting their fees to compensate for lAudit of the Establishment and Collection of User Charges, President's Council on Integrity and Efficiency, February 10, 1989. B-238701 revising their user fees to compensate for inflation, and (3) the six executive branch departments who participated in the PCIE audit of user fees are implementing the PCIE report's recommendations. At the Department of Commerce, we contacted officials in the National Institute of Standards and Technology and the National Oceanic and Atmospheric Administration because these entities accounted for approximately $29.3 million of Commerce's $32.6 million in fiscal year 1988 Treasury receipts (the most recent fiscal year for which receipt data was available). At the Department of the Interior, we contacted officials in the Minerals Management Service, the Bureau of Reclamation, and the Bureau of Land Management because these entities accounted for approximately $3.7 billion of Interior's $4.0 billion in fiscal year 1988 Treasury receipts. From each of the entities contacted, we requested a list of all fees charged the public. Specifically, we asked for the name of each fee, the identity of the person or office with the authority to review and revise the fee, the frequency of review, the date when the fee was last reviewed, the date when the fee was last revised, the amount of the fee before the last review, and the current amount of the fee. We also contacted officials at OMB and six offices of inspector general to determine what actions have been taken in response to the recommendations in the PCIE's February 1989 report on user fees. We did not attempt to verify the information we obtained, and we did not obtain official agency comments on this report. However, the views of cognizant headquarters officials were sought during the course of our work and are incorporated in this report where appropriate. We conducted our work from June 1989 to January 1990. DETAILED INFORMATION IS NOT AVAILABLE TO PREPARE A USER FEE COMPENDIUM In response to our request for information, headquarters officials in the organizational entities at Commerce and the Interior told us that detailed information on individual fees is usually maintained in the local facilities and field offices where fees are collected, goods are sold, and contracts are negotiated. Information 3 B-238701 while the fee type required to be reviewed every 3 years was last reviewed in 1987. The dates of last review for the other 4 were not available. Information on when fees were actually last reviewed was provided for 47 of the 78 fee types. Of these 47, 30 were reviewed within the last 2 years, 12 within the last 2 to 5 years, and 5 more than 5 years ago. However, the officials we contacted could not always provide dates for both review and revision. Dates when fees were last revised were provided for 30 of the 78 types. Of these 30, 17 were revised within the last 2 years, 3 within the last 2 to 5 years, and 10 more than 5 years ago. SOME FEES CANNOT BE ADMINISTRATIVELY REVISED The fee information provided by some of the entities also identifies certain factors which legitimately inhibit fee revision in some instances. Fees usually may not be administratively revised when they are established by federal statute or through contract negotiations and competitive bids. For example, four of the Bureau of Land Management's filing fees for the purchase of mining patents were established by statute in the 1870s and cannot be administratively revised by the entity. The Bureau of Reclamation administers over 3,000 water service contracts, most of which were negotiated for terms of 40 to 50 years. Fees established in a contract usually cannot be revised until the contract expires. We will send copies of this report to the Director, Office of Management and Budget; the Secretary, Department of Commerce; the Secretary, Department of the Interior: and other interested parties. Please contact me at (202) 275-9573 if you or your staff have any questions concerning this report. Other major contributors to this report are listed in appendix III. / James L. Kirkman Director, Budget Issues 5 APPENDIX I APPENDIX I INFORMATION PROVIDED ON FEES CHARGED FOR GOVERNMENTGOODS AND SERVICES Tables I.1 and 1.2 contain fee information provided by officials in the entities we contacted at the Departments of Commerce and the Interior. The lack of specific information On when fees were last reviewed and revised does not necessarily mean the fees have not been recently reviewed or revised: it only means that the information was not readily available to headquarters personnel. We did not attempt to verify any of the information provided. Table 1.1: Fee Infometian Provldad by !3lectad rapaHmnt of ace Entitles Required Fee type frequency Last Last Fee before Current GAO 6 number of review rev ieweda rev I seda last review fee observations - b’tional Institute of Standards ad Technology Standard Annually With each Aug 09 Unknown $190 to Mugnetlc tape d reference database 58,200 d I skette under database upgrade I lcense (38 fees) agreement Standard Annually Apt- 89 1989 115 to $15 to reference $3,890 $3,772 materials (1.200+ fees) NatIonal Annually Aug 00 Unknown $20 to $20 to voluntary 63,800 53.800 laboratory accred I ta- *Ion program (48 fees) 7 APPENDIX I APPENDIX I Required Fee type frequency Last Last Fee before Current GAO 6 number of review rev ieweda rev I sed a I ast rev lew -fee observations Mar i ne No Jan 74 Jan 74 IO $25 to Application fee Mamma I s pattern $200 Protection Act public permit (1 fee) Mar i ne Annually Estab I i shed N/A N/A $30 Application fee Mama I f in 1989 Protection Act exempt ion (1 fee) National Annual Iy 1989 1909 so to 5950 so. 1 o/pg Selected fees environ- by data to 5951 ral sed menta I center satellite, data, and information serv Ice (115 fees) Oceanic 8 Annually Jul 88 Jul 88 $26 s37 Sells one atmospheric product research (1 fee) aThe terms "I ast reviewed" and "last revised" refer to the last time fees were reviewed or changed either by the departments or by the Congress. 9 APPENDIX I APPENDIX I Requ i red Fee type frequency Last Last Fee before Current GAO d number of review rev 1aweda rev ised” last revlaw fee observat I on s - PI pel 1 ne Ih known 1988 1979 I& known $15/ml le rental (X U”k.1 Royalties- Unknown JUI 88 Unknown Unknown $68.50 Mmlnlstrative i n-kl nd per lease costs admlnis- (average) trat Ion (# Unk.) Pipe1 Ine Unknown Jul 88 1988 $100 $1,400 Filing fee appl lcation (I Unk.) Pipeline Unknown Jul a0 1988 525 550 es5 ignment (d! Unk.) PI atform Vn known Jul 88 Unknown 175 575 Fee since at renta I least 1981 (I Unk.) Lease Unknown Jul 88 Unknown 125 525 Fee since at ownership least 1981 transfer (if hk.) Printing Unknown Unknown Unknown Unknown so. 13&g PT I nt i ng costs costs to $470 for staff and (6 fees) cmwter time 11 APPENDIX I APPENDIX I Required Fee type frequency Last Last Fee before Current GAO 6 number of review rev I eweda rev isda last review fee observations - Sale of Varies by Varies by Unknown 50.50 to $7.89 $0.50 to electric contract contract mills per $9.92 mll Is energy ki lowatt- per ki lowatt- (I Unk.) hour hour Technical Case-by- UI known UI known Actual cost Actual cost assistance case to foreign countr i es (# Ulk.) Outgrants Varies by Varies by Unknown Fa I r market Fa I r market (I (krk.) outgrant outgrant value value Retreat ion No Varies by Unknown $0.50 to 55 $1 to $7 fees pattern regional Per visit per visit (1 Unk.) d i rector Exaninlng No 1986 lhk”OW” 51,000 per 15,000 smal I pattern appl icat Ion per appl I- project cat I on submlssions (X Unk.) Providing Case-by- Unknown Unknown Actual cost Actual cost plans. case speciflca- tions, L other materials (I Unk.) 13 APPENDIX I APPENDIX I Requ I red Fee type frequency Last Last Fee before Current GAO & number of rsvlew rev i eweda revIseda I ast rev i ew fee observations - Right-of- tb Jul 87 Unknown Fair market Fair Rental rate per way rental pattern value market acre adjusted by (16oC fees) value state/district Timber Varies by Varies by Unknown Unknown $5 to $500 Fee set by sales contract state per thou. negotiation or (X Unk.) board ft. competitive bid site Varies by Varies by l&known Varies by May work In lieu prepar- district dlstrlct contract of paying fees atlon (I Unk.) Vegetative Varies by Varies by Unknown Unknown Varies by Fee set by materials state contract contract negotlatlon or receipts ccmpetltive bld (8 lhk.) WI Id No 1983 1903 S200/brse $125/horse Appl icatlon fee horses a pattern b $75/burro $75/burro burros (2 fees) Grazing Annual ly Mar 09 Mar 09 51.54 per s 1.86/ALM fees anlmal-unlt- -CONUS month (AIM) (1 fee) Grazing Every 3 1967 Unknown $1.10 AU4 $1.10 AIM fees years -Al aska (1 fee) 15 APPENDIX I APPENDIX I Requl red Fee type frequency Last Last Fee before Current GAO h number of review revIeweda rev I seda last review fee observat I ens - Other sol Id No Varies by Unknown Unknown Varies by minerals wttern contract contract royaltles (# Unk.) Other sol id ND Varies by Unknown Unknown 20% of bid minerals Dattern contract Mining law No 12 In 1988 i 988 $0 to $25 $5 to $250 FI I ing fee admlnls- pattern 1 In 1962 lk!known $10 $10 tratlon 1 in 1949 Unknown $10 $10 (14 fees) Mining law No 1908 2 in la72 $2.50 to 55/ 52.50 to $5 Filing fee’s& patent pattern 2 In 1876 acre, SS/acre Wacre by Congress purchases 1 in 1960 $2. M/acre 52.50/acre (5 fees) Survey of MO 1985 Unknown Unknown 5500 for FIIIng fee mlnlng pattern 1st claim; hav be claims $200 each I “creased by -CONUS add. claim each state) (2 fees1 survey of N> 1985 Unknown Unknown 5625 for FI I ing fee mlnlng pattern 1st claim; (may be claims 5250 each I “creased by -Al aska add. claim the state) (2 fees) Mineral tb 1983 Ih known High bid or High bid Fa I r market materials pattern falr market or fair value Is based (2 fees) value market on appraisal value 17 APPENDIX I APPENDIX I Requ i red Fee type frequency Last Last Fee before Current GAO 8 number of review rev ieweda rev i seda last review -fee observat Ions Geothermal No 1989 Unknown 20% of bid 20% of bid bonuses pattern (1 feel Geothermal No 1989 1989 Unknown $3 to Sd/acre in-lieu-of oattern production (2 fees) Geophysical No 1988 Unknown 525 $25 Fi I ing fee operations pattern -Alaska (2 fees) Publication Costs Freedom of No Nov 87 Unknown SO.l3/pg to so. 13/pg to I n forma- pattern researcher’s researcher’s tion Act hour I y rate hour I V rate requests (I Unk.) COPY 1 ng No Varies by Unknown Varies by Varies by fees for oattern state state state documents (I Unk.) COPY 1 ng vo Varies by Unknown Varies by Varies by fees for pattern state state state maps (# Unk.) aThe terms “last reviewed” and “last revised” refer to the last time fees were reviewed or changed either by the departments or by the Congress. 19 APPENDIX II APPENDIX II strengthen management control and oversight and to increase user fee revenues. 21 APPENDIX III APPENDIX III MAJOR CONTRIBUTORS TO THIS REPORT ACCOUNTING AND FINANCIAL MANAGEMENTDIVISION, WASHINGTON, D.C. c. L. [Roy) Jenney, Assistant Director, Budget Issues Charles W. Woodward, III, Evaluator-in-Charge Deena G. Roth, Evaluator (935062) 22 APPENDIX II APPENDIX II PCIE's AUDIT OF THE ESTABLISHMENT AND COLLECTION OF USER CHARGES The President's Council on Integrity and Efficiency (PCIE) recently took a selective look at the effectiveness of policies and procedures relating to the establishment and collection of user charges at the Departments of Agriculture, Defense, the Interior, Transportation, Housing and Urban Development, and Health and Human Services. The PCIE report, issued February 10, 1989, found that the six departments lacked an effective system for monitoring and promoting user charges and that they failed to collect user charges in all applicable cases. The report concluded that effective user charge programs in the departmental entities reviewed could have resulted in collection of an additional $476 million from existing programs and that another $770 million could be realized annually if certain legislative restrictions were removed. The PCIE recommended that OMB and the executive branch departments become more actively involved in the user fee area. Specifically, the departments should (1) work with OMB in obtaining legislative relief to remove impediments which prevent the charging or changing of user fees and (2) appoint a department-level official to monitor the establishment and collection of user fees and to approve all exemptions to established user fee policy. The PCIE also recommended that OMB (1) revise its Circular No. A-25, "User Fees," to include more precise definitions and to reestablish the annual requirement for departments to report the status of their user fees and (2) follow up on annual user fee reports where the data supplied is incomplete or inaccurate. We contacted officials at OMB and the six offices of inspector general (OIG) that took part in this PCIE audit to determine what had been accomplished in connection with the PCIE's recommendations. An OMB official stated that his agency is currently reviewing all of its financial management circulars in order to consolidate federal financial management policy and procedures. As a result, some circulars will be combined with others and some will be eliminated. OMB Circular No. A-25 (which establishes federal policy and provides agency guidance for the establishment, collection, and disposition of fees assessed for government services, property, and resources) has been identified as one to be modified, but it has not yet been finalized. The OIG officials we contacted stated their departments are awaiting direction from OMB regarding the annual reporting of user fee data and the appointment of a department-level official to monitor the establishment and collection of user fees. In the interim, the departments are reviewing their user fee programs to 20 APPENDIX I APPENDIX I Requ 1 red Fee type frequency Last Last Fee before Current GAO L number of review rev I eweda rev I seda last review fee observations - 011 6 gas tb 1980 1988 sp to 575 $25 to Appl icatlon fee leaslng pattern 575 admlnls- tration (# Wk.1 01 I 6 gas No 1908 1908 $1 to $3 51.50 to Rates set for leaslng pattern per acre b2/acre 1 to 5 years and renta I 6 to 10 years (C Wk.) 01I 6 gas No 198% Unknown 12.5s 12.5% royalties pattern (X Unk.) Oil 6 gas No 1908 1908 Appra I sed S2/acre bonuses pattern value (minimum) (f Unk.) Geothermal No 1909 lhknown $50 to $50 to Appl lcation fee leaslng pattern sharl ng sharl ng adminls- costs costs trat ion (4 fees1 Geothenna I No 1989 lh known $1 /acre $1 /acre renta I pattern (minimum) (minimum) (1 fee1 Gaothennal No 1989 Unknown log to 15% 10 to 15% royalties pattern (1 fee) 18 APPENDIX I APPENDIX I Required Fee type frequency Last Last Fee before Current GAO d number of review rev lewda reviseda last review fee observat I ons - Grazl ng N3 1902 u1 known 610 $10 Appl lcatlon fee appl ica- pattern tion (I Unk.) Energy and Hi neral Meources Coal N3 1982 1979 $0 to $10 $10 to $250 Appl icatlon fee I icenses pattern (1 lhk.) Coal No Lln known 1979 SO.25 to $1 $)/acre rental pattern per acre (I Unk.) Coal No Unknown 1977 bO.O5/ton 12.5% royaltles pattern (minimum) (surface); (I Unk.) 6% (under- ground 1 Coal No Unknown 1962 Higher of Higher of bon uses pattern appraised appra I sed (I Unk.) value or value or S25/acre SlOO/acre Other solid No 1966 1984 110 $25 Appl icatlon minerals pattern d 1986 use a lease perml ts Cd Unk.) Other solid tb 1986 I964 SO.25 to $1 SO.25 to $1 Negotiated minerals pattern par acre per acre annual rental renta I (A Unk.) 16 APPENDIX I APPENDIX I Required Fee type frequency Last Last Fee before Current GAO d number of review rev iewada rev i seda I ast rev i ew fee observat I on s - Freedan of Fb i 987 1987 I lO/ hour S9.20/hr In forma- pattern to $19.40/hr tion Act requests (il Lhk.) Wv 1ng No 1987 IM known so. 13/pg so. 13/pg documents pattern (I Unk.) lands end Realtv Exchange Cssa-by- Varies by ti known so to $100 515 to $100 Appl ication fee or sale case contract of federal lands (a+ fees.7 Lease or Case-by- Varies by Unknown so to $100 0 to $100 Application fee use of case contract federal lands (25+ fees) Management Case-by- Varies by Unknown $100 or $100 or Application fee of federal case contract appraised appral sed lands value value (2t fees.7 Right-of- b Jul 87 Jui 07 SZO/mi I e to $25 to Prior fees ware way costs pattern $100 per actual successfully c12+ fees7 40 acres cost chal lenged in court 14 APPENDIX I APPENDIX I Raqu I red Fee type frequency Last Last Fee before Current GAO L number of review rev leweda reviseda I ast rev iew - fee obsarvat I ons Freedan of Lb known Unknown Unknown *known so. 13/ pg in forma- to hourly tlon Act rata of requests researcher (I Unk.) Cenozoic Unknown Unknown Unknown Unknown $150 and VOI ume $300 (2 fees7 eveall of @claatloe Rapayrnent NC Varies by Unknown Actual cost Actua I contracts pattern contract cost (1,700t fees) Repayment Annual IV Varies by Unknown Actual cost Actua I of over- contract cost head d maintenance charges (1.700+ fees) Sale of Annual IV Varies by Unknown SO.04 to $25 10.04 to $25 agricul- contract per acre-foot per acre-foot tural water (1,750-t fees) Sale of Annual Iv Varies by $0.17 to $85 so.17 to 585 munlci pal contract ixar acre-foot per acre- foot d indus- tr I al water t1.75ot fees1 12 APPENDIX I APPENDIX I Table 1.2: Fes lnfaratlon Provided by Selected Department of the Intwlw Entlties Required Fee type frequency Last Last Fee before Current GAO d number of review revieweda reviseda last review fee observations - wlna7lls ml Lsasmeat servlca Outer Annual IV Unknown Unknown Unknown $)/acre Fee since at continen- least 1961 tal shelf annual rent (I Unk.) Outer Per Unknown 1967 Unknown S25/acre Fa I r market continen- contract (minimum) value tal shelf lease sale bonuses (I Ulk.1 Outer Per Unknown Unknown Unknown 12.5% to Negotiated fees continen- contract 65% profit tal shelf shar I ng , or royalties 33.5% flat (I Unk,) rate Outer Per 01 known Lh known VI known Varies by Mgot iated fees continen- contract contract tal shelf royalties- I n-ki nd (R Unk.) =-oduct At the ‘:nknown Yar 08 llnknown rCommodi?y Negotiated fees value Secretary’s value less guide1 ines discretion negot i ated (# Unk.) cos+s 10 APPENDIX I APPENDIX I Required Fee type frequency Last Last Fee before Current GAO L number of review reviewed’ rev I sed .a I ast rev lew -fee observations Freedom of No 1986 Unknown $O.O7/pg to $O.O7/pg I nforma- pattern II O/hour to staff tion Act salary requests rate (4 fees) Calibration Seml- Mar 89 1989 Unknown $12 to Rev i sed as services annual Iy J50,000+ required (490+ fees) Maps A Annual Iy Mar 89 act 88 $1.25 to $1.25 Selected fees charts $600 to $600 raised (106 fees) National Annually Jul 89 Jul 89 $2,500 to $2,500 to Fee = cost Weather $24,500 $21,000 divided by Serv 1ce number of (7 fees) subscribers Foreign Annually Feb 89 Unknown $61.76 to $61.76 to fishing $2.450.59 $2,450.59 operations per metr I c per metr ic (35 fees) ton ton Vessel d Unknown Unknown Unknown 575 975 Application fee gear denage set by Congress (I fee) Foreign Annually Aug 88 Aug 88 $7,219 57,222 Fee = salary of fishing observer while observer on fishing vessel (1 fee) 8 Contents Page LETTER 1 APPENDIXES I INFORMATION PROVIDED ON FEES CHARGED FOR GOVERNMENTGOODS AND SERVICES 7 II PCIE's AUDIT OF THE ESTABLISHMENT AND COLLECTION OF USER CHARGES 20 III MAJOR CONTRIBUTORS TO THIS REPORT 22 TABLES I.1 FEE INFORMATION PROVIDED BY SELECTED DEPARTMENT OF COMMERCEENTITIES 7 I.2 FEE INFORMATION PROVIDED BY SELECTED DEPARTMENT OF THE INTERIOR ENTITIES 10 ABBREVIATIONS AUM animal-unit-month CONUS Continental United States OIG Office of Inspector General OMB Office of Management and Budget PCIE President's Council on Integrity and Efficiency 6 B-238701 available at the headquarters level pertains primarily to the administration of fee policy and the aggregation of fee revenues. Neither Commerce nor the Interior has a central office or official who has detailed information on that department's fees. We were also told that detailed information on fees contained in government contracts is available only by contacting each contracting official. Bureau of Reclamation officials stated that they have over 1,750 contracts with various companies, counties, towns, districts, and state and local agencies to provide agricultural, municipal, and industrial water service. Bureau officials also estimate that there are a similar number of contracts in effect to recover the capital costs associated with building the dams, irrigation ditches, and pumping stations to provide the water service. Since each contract was negotiated individually and its documentation is kept in the field, bureau officials are unsure as to how many contracts actually exist and have only recently begun t0 compile a contract inventory. Therefore, because of the large number of contacts that would have been necessary, we agreed not to conduct a field-location-by-field-location search to identify and verify individual user fees for inclusion in a comprehensive compendium. INFORMATION IS NOT READILY AVAILABLE TO DETERMINE WHETHER USER FEES ARE BEING PERIODICALLY MODIFIED To determine whether the entities we contacted were periodically adjusting their user fees to compensate for inflation, we requested information on when fees are required to be reviewed and when they were actually reviewed and last revised. Fee information in such detail is not readily available at the headquarters level in the Departments of Commerce and the Interior. However, officials at the entities we contacted were able to provide limited information regarding fee reviews on 78 types of user fees. These types vary from charges for maps and charts to royalties from mineral leases to fees for grazing rights. The number of individual fees in each type, where known, ranges from 1 to over 1,750. The officials we contacted could provide specific information on when fees were supposed to be reviewed for 17 of the 78 fee types: 15 types are to be reviewed annually, 1 semi-annually, and 1 every 3 years. Of the 17 types, 12 had been reviewed within a year of our request B-238701 inflation. However, from the limited information we were provided, we found indications that while some types of fees have been reviewed and revised recently, others have not. (See appendix I.) We also found that there are legitimate reasons for not revising some fees. For example, fees established by federal statute, through competitive bidding, or in contract negotiations are usually not permitted to be administratively or unilaterally changed by the departments. Regarding implementation of the recommendations contained in the PCIE's report on user fees, OMB is currently reviewing its financial management circulars to consolidate federal policy on financial management, including user fees. The offices of inspector general which took part in the PCIE audit indicate that the six departments involved are reviewing their user fee policies and procedures for the purpose of improving management's control and oversight. (See appendix II.) BACKGROUND From 1959 to 1974, executive branch departments were required to file an annual report with the Bureau of the Budget (now called OMB), detailing the costs incurred and fees charged by each of their bureaus and organizational units. In April 1974, OMB discontinued this requirement because most of the fee information it was receiving was incomplete and inaccurate. Given the seriousness of the current federal budget deficit, some Members of Congress have expressed concern that the government may be experiencing substantial financial shortfalls because it fails to periodically review and revise the fees charged for the le;se, purchase, or use of its goods, services, and resources. OBJECTIVES, SCOPE, AND METHODOLOGY Our objectives were to determine whether (1) detailed fee information is readily available at the Departments of Commerce and the Interior to prepare a comprehensive compendium of user fees for those departments, (2) the Departments of Commerce and the Interior are periodically 2For purposes of this report, the term "fee" encompasses receipts to the U.S. Treasury such as rents, royalties, bonuses, etc. 2
User Fees: Limited Survey of User Fees at the Departments of Commerce and the Interior
Published by the Government Accountability Office on 1990-03-23.
Below is a raw (and likely hideous) rendition of the original report. (PDF)