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United States Government Accountability Office: 
GAO: 

Report to Congressional Committees: 

June 2011: 

Financial Literacy: 

A Federal Certification Process for Providers Would Pose Challenges: 

GAO-11-614: 

GAO Highlights: 

Highlights of GAO-11-614, a report to congressional committees. 

Why GAO Did This Study: 

Financial literacy plays an important role in helping ensure the 
financial health and stability of individuals and families, and 
efforts to improve consumers’ financial literacy have grown in recent 
years. Currently, hundreds of nonprofit, private, and governmental 
entities provide some form of financial education to Americans. The 
federal government does not certify or approve organizations in 
general that provide financial literacy, although the U.S. Trustee 
Program and the Department of Housing and Urban Development (HUD) have 
approval processes for financial literacy providers for the purposes 
of meeting requirements of, respectively, the bankruptcy process and 
certain housing programs. 

In response to a mandate in the Dodd-Frank Wall Street Reform and 
Consumer Protection Act, this report addresses (1) what is known about 
which methods and strategies are effective for improving financial 
literacy, and (2) the feasibility of a process for certifying 
financial literacy providers. To address these objectives, GAO 
reviewed relevant literature, focusing on evidence-based evaluations 
of financial literacy programs or approaches; conducted interviews in 
the federal, nonprofit, private, and academic sectors; and examined 
the lessons learned from the approval processes of the Trustee Program 
and HUD. 

What GAO Found: 

Relatively few evidence-based evaluations of financial literacy 
programs have been conducted, limiting what is known about which 
specific methods and strategies are most effective. Financial literacy 
program evaluations are most reliable and definitive when they track 
participants over time, include a control group, and measure the 
program’s impact on consumers’ behavior. However, such evaluations are 
typically expensive, time-consuming, and methodologically challenging. 
GAO’s review of 29 evidence-based studies evaluating specific programs 
or approaches indicates that several have been effective in changing 
consumer knowledge or behavior. For example, several of these studies 
showed that individualized one-on-one credit counseling, employer-
provided retirement seminars, and education provided in a classroom 
setting have had effective outcomes. However, the diversity of these 
programs and their evaluation methods makes drawing generalizable 
conclusions difficult. As a result, it appears that no one approach, 
delivery mechanism, or technology constitutes best practice, but there 
is some consensus on key common elements for successful financial 
education programs, such as timely and relevant content, 
accessibility, cultural sensitivity, and an evaluation component. In 
addition, several mechanisms and strategies other than financial 
education have also been shown to be effective in improving consumers’ 
financial behavior, including financial incentives or changing default 
options, such as through automatic enrollment in employer retirement 
plans. The most effective approach may involve a mix of financial 
education and these other strategies. 

While a federal process for certifying financial literacy providers 
appears to be feasible, doing so would pose challenges. Initiating and 
developing such a process would necessitate that Congress or federal 
agencies determine which entity would administer the certification, 
the types of providers that would be covered, the degree of oversight 
required, and other aspects of the process. Some financial literacy 
stakeholders with whom GAO spoke cited potential benefits to federal 
certification. For example, some noted that it might help improve the 
quality of financial education providers, help consumers identify 
competent providers, or create greater public awareness about 
financial education. However, as the experiences of the Trustee 
Program’s and HUD’s approval processes show, federal certification 
would require financial and staff resources for administering the 
process. Moreover, most financial literacy stakeholders with whom GAO 
spoke cited additional concerns, including the potential cost and 
administrative burden to certified entities, the challenge of creating 
a single process for certifying such a diverse field, and skepticism 
that certification would improve the quality of financial education 
providers. Further, the lack of consensus about which financial 
literacy strategies and approaches are most effective would make 
certification challenging. 

View [hyperlink, http://www.gao.gov/products/GAO-11-614] or key 
components. For more information, contact Alicia Puente Cackley at 
(202) 512-8678 or cackleya@gao.gov. 

[End of section] 

Contents: 

Letter: 

Background: 

Although Definitive Evidence Is Lacking on What Is Most Effective in 
Improving Financial Literacy, Some Initiatives Have Yielded Positive 
Results: 

While Certifying Financial Literacy Providers Is Feasible, Doing So 
Would Pose Challenges: 

Agency Comments: 

Appendix I: Scope and Methodology: 

Appendix II: Literature Review of Selected Published Research 
Evaluating Financial Literacy Programs: 

Appendix III: Comments from the Consumer Financial Protection Bureau: 

Appendix IV: GAO Contact and Staff Acknowledgments: 

Table: 

Table 1: Selected Published Research Evaluating Financial Literacy 
Programs, 2000-2011: 

Abbreviations: 

Dodd-Frank Act: Dodd-Frank Wall Street Reform and Consumer Protection 
Act: 

FDIC: Federal Deposit Insurance Corporation: 

FINRA: Financial Industry Regulatory Authority: 

HUD: Department of Housing and Urban Development: 

[End of section] 

United States Government Accountability Office: 
Washington, DC 20548: 

June 28, 2011: 

The Honorable Tim Johnson: 
Chairman: 
The Honorable Richard C. Shelby: 
Ranking Member: 
Committee on Banking, Housing, and Urban Affairs: 
United States Senate: 

The Honorable Spencer Bachus: 
Chairman: 
The Honorable Barney Frank: 
Ranking Member: 
Committee on Financial Services: 
House of Representatives: 

Financial literacy--the ability to make informed judgments and to take 
effective actions regarding money--plays an important role in ensuring 
the financial health and stability of individuals and families. 
Economic changes in recent years have further highlighted the need to 
ensure that consumers can make informed financial decisions. For 
example, the recent financial crisis revealed that many borrowers did 
not fully understand the risks associated with alternative mortgage 
products. Efforts to improve Americans' financial literacy have grown 
in the past decade, and although research on financial literacy has 
also grown, we still know little about the effectiveness of these 
efforts. Currently, hundreds of nonprofit, private, and governmental 
entities provide some form of financial education to Americans. The 
federal government plays a role in regulating or overseeing certain of 
these providers to meet statutory requirements in selected cases, but 
there is no broad federal approval or certification process for 
entities that provide general financial education. 

This report responds to a mandate included in the Dodd-Frank Wall 
Street Reform and Consumer Protection Act (Dodd-Frank Act), which 
directed us to study ways of improving financial literacy and the 
feasibility of certifying organizations that provide financial 
literacy.[Footnote 1] This report responds to that mandate by 
examining (1) what is known about which methods and strategies are 
effective for improving financial literacy, and (2) the feasibility of 
a process for certifying financial literacy providers and the benefits 
and challenges of doing so. For the purposes of this report, 
"financial literacy providers" generally refers to organizations, 
rather than individuals, and excludes entities that provide 
individualized advice for compensation, such as investment advisers or 
financial planners. In addition, our examination of a potential 
certification process for financial literacy providers focused on a 
process that would be operated or overseen by the federal government. 

To address these objectives, we conducted a literature search of 
studies, reports, and articles developed by academic researchers, the 
nonprofit sector, and government agencies that evaluated the 
effectiveness of financial literacy and education efforts. In 
addition, we conducted interviews with and obtained related documents 
from representatives of federal agencies whose missions involve 
consumer education or protection, including the Consumer Financial 
Protection Bureau, Federal Deposit Insurance Corporation (FDIC), 
Federal Trade Commission, Board of Governors of the Federal Reserve 
System, Department of the Treasury (Treasury), and Securities and 
Exchange Commission; nonprofit organizations that provide or advocate 
for financial literacy and education; representatives from the 
Financial Industry Regulatory Authority (FINRA) and the banking and 
financial services industries; and selected academic researchers who 
focus on financial literacy. To assess the feasibility of a process 
for certifying financial literacy providers, we solicited the views of 
these parties on that topic in semi-structured interviews. To help 
inform the steps and resources that might be required for a 
certification process, we reviewed the processes used by the 
Department of Justice's U.S. Trustee Program to approve and oversee 
credit counseling agencies and debtor education providers in 
accordance with provisions of the Bankruptcy Code and by the 
Department of Housing and Urban Development (HUD) to approve and 
oversee organizations participating in its Housing Counseling Program. 
We reviewed and analyzed related documents and interviewed staff from 
these agencies. In addition, we gathered data from the Trustee Program 
and HUD on staff and monetary resources used for their approval 
processes and on the number of approved entities. We determined that 
these data were sufficiently reliable for our purposes. A more 
extensive discussion of our scope and methodology appears in appendix 
I. 

We conducted this performance audit from September 2010 to June 2011 
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 
that the evidence obtained provides a reasonable basis for our 
findings and conclusions based on our audit objectives. 

Background: 

Financial literacy has been defined as the ability to use knowledge 
and skills to manage financial resources effectively for a lifetime of 
financial well-being. To make sound financial decisions, individuals 
need to be equipped not only with a basic level of financial knowledge 
but also with the skills to apply that knowledge to financial decision 
making. Thus, financial literacy encompasses both financial education--
the process of improving consumers' understanding of financial 
products, services, and concepts--as well as consumers' behavior as it 
relates to their ability to make informed judgments. In the United 
States, a number of trends have emerged in recent years that 
underscore the importance of financial literacy. For example, 
investment options and credit products have grown in number and 
complexity. In addition, consumers are assuming greater responsibility 
for their own retirement savings, with traditional defined-benefit 
retirement plans becoming increasingly rare. Evidence suggests that 
many U.S. consumers could benefit from improved financial literacy. In 
a 2010 survey of U.S. consumers prepared for the National Foundation 
for Credit Counseling, a majority of consumers reported they did not 
have a budget, and about one-third were not saving for retirement. 
[Footnote 2] In a 2009 survey of U.S. consumers by the FINRA Investor 
Education Foundation, a majority believed themselves to be good at 
dealing with day-to-day financial matters, but the survey also 
revealed that many had engaged in financial behaviors that generated 
unnecessary expenses and fees and had difficulty with basic interest 
and other financial calculations.[Footnote 3] 

A wide variety of organizations provide financial education resources, 
including nonprofit community-based organizations, consumer advocacy 
organizations, financial services companies, trade associations, 
employers, and local, state, and federal government entities. Some 
financial literacy initiatives are aimed at the general population, 
while others target certain audiences, such as low-income individuals, 
military personnel, high school students, seniors, or homeowners. 
Similarly, some financial literacy initiatives cover a broad array of 
concepts and financial topics, while others target specific topics, 
such as managing credit, investing, purchasing a home, saving for 
retirement, or avoiding fraudulent or abusive practices. Efforts to 
improve financial literacy can take many forms. These can include one- 
on-one counseling; curricula taught in a classroom setting; workshops 
or information sessions; print materials, such as brochures and 
pamphlets; and mass media campaigns that can include advertisements in 
magazines and newspapers or on television, radio, or billboards. Many 
entities use the Internet to provide financial education, which can 
include information and training materials, practical tools such as 
budget worksheets and loan and retirement calculators, and interactive 
financial games. Youth-focused financial education programs are 
generally tied to a school curriculum. In 2009, 13 states had 
requirements for a course in personal finance education prior to high 
school graduation, and 34 states required personal finance education 
standards to be implemented to some extent in the curriculum, 
according to a survey by the Council for Economic Education.[Footnote 
4] 

In 2009, more than 20 federal agencies had initiatives related to 
improving financial literacy. In some cases, federal agencies develop 
and provide financial education directly. For example, FDIC has 
developed and disseminated Money Smart, a comprehensive financial 
education curriculum, and the Federal Trade Commission has developed 
numerous brochures and Web resources on topics such as credit 
products, identity theft, and fraudulent schemes. In other cases, 
federal agencies provide grants or other support to nongovernmental 
organizations that provide the direct financial education. For 
example, in fiscal years 2009 and 2010, Treasury's Financial Education 
and Counseling Pilot Program provided grants to eligible community and 
other organizations to provide financial education and counseling 
services to prospective homebuyers. The multiagency Financial Literacy 
and Education Commission, which was created in 2003, was charged with, 
among other things, developing a national strategy to promote 
financial literacy and education, coordinating federal efforts, and 
identifying areas of overlap and duplication.[Footnote 5] The 
commission is chaired by the Secretary of the Treasury and Treasury's 
Office of Financial Education and Financial Access provides its 
primary staff support. In addition, the Dodd-Frank Act required the 
establishment of an Office of Financial Education within the Consumer 
Financial Protection Bureau, and the director of the bureau will serve 
as Vice Chair of the Financial Literacy and Education Commission. 
[Footnote 6] 

The federal government does not generally certify or approve financial 
literacy providers or regulate the content of the services they 
provide, except in certain instances. For example, the Bankruptcy Code 
requires individuals to receive budget and credit counseling from an 
approved provider before filing a petition for bankruptcy and also 
requires bankruptcy petitioners to complete an instructional course on 
personal financial management in order to have their debts 
discharged.[Footnote 7] As such, the Department of Justice's U.S. 
Trustee Program approves providers who meet certain criteria to 
provide these services. In addition, HUD approves housing counseling 
agencies to provide certain services and awards competitive grants to 
approved agencies to fund those services. 

Although Definitive Evidence Is Lacking on What Is Most Effective in 
Improving Financial Literacy, Some Initiatives Have Yielded Positive 
Results: 

Relatively Few Evaluations Have Measured Financial Literacy Programs' 
Effect on Consumer Behavior: 

While there is a fairly extensive literature on financial literacy, 
relatively few evaluations of financial literacy programs have been 
published that use empirical evidence and even fewer evaluations 
measured a program's impact on the participants' behavior. One reason 
for this may be that the field of financial literacy is relatively new 
and many programs have not been in place long enough to allow for a 
long-term study of their effectiveness; for example, many of the key 
federal financial literacy initiatives were created only within the 
past 10 years. In the view of some experts and practitioners in the 
field of financial literacy with whom we spoke, the approaches that 
are most effective in meaningfully improving consumers' financial 
behavior are not fully known. 

After conducting a literature search, we identified 142 papers 
published since 2000 that addressed the value or effectiveness of 
financial literacy and were authored by individuals or organizations 
that appeared to have significant experience or expertise in the 
field. We focused our review on 29 studies we identified among this 
group that met four additional criteria.[Footnote 8] First, they 
evaluated the outcomes of a specific program, approach, or policy. 
Second, they used empirical evidence--that is, they used data rather 
than anecdotal evidence. Third, they were based on original data 
collection rather than reviews of existing literature. Finally, they 
were determined to be sufficiently reliable and methodologically 
rigorous for inclusion in our review.[Footnote 9] 

The evaluations of financial literacy programs that are most reliable, 
useful, and definitive include three key elements, according to some 
experts with whom we spoke and literature that we reviewed: they 
measure behavioral change, track participants over time, and use a 
control group. The extent to which the studies we reviewed 
incorporated these elements varied: 

* Measure behavioral change: Of the 29 studies we reviewed that 
evaluated the effectiveness of a financial literacy program or 
initiative, 22 measured, among other things, its impact on the 
participants' behavior. The remaining seven studies did not measure 
the program's impact on behavior but instead measured outcomes such as 
improvements in knowledge, attitude, or anticipated behavior. In 
general, the ultimate goal of financial education is to favorably 
affect consumer behavior, such as to promote improved saving and 
spending habits, wise use of credit, and avoidance of fraudulent or 
disadvantageous financial products. A financial education program may 
be of limited effectiveness if, for example, it increases 
participants' knowledge of retirement savings issues but does not 
actually affect, on average, participants' behavior through increased 
retirement contributions or other measures. 

* Track participants over time (longitudinal): Eighteen of the 29 
evaluations we reviewed were longitudinal--they involved the repeated 
examination of the study participants over time. Longitudinal studies 
of financial education programs can be important because these 
programs often seek to affect long-term outcomes, such as improved 
credit scores or increased retirement savings, that may occur several 
months or years after the end of the program. For example, a financial 
education program that seeks to increase homeownership would, ideally, 
track whether participants had become successful homeowners over a 
period of many years. 

* Involve a control group: Seven of the 29 evaluations we reviewed 
used a control group--that is, the evaluation measured participants in 
the financial education program against a comparison group that did 
not participate in the program. Use of a control group helps to 
isolate the impact of a financial education program from other 
influences, such as changes in the overall economy, and provides a 
baseline against which to compare the program's effect. It also can 
help avoid selection bias because individuals who choose to 
participate in a financial education program may be those who are most 
interested and motivated to change or who place a greater value on 
their future. 

Experts in financial literacy and program evaluation have cited many 
significant challenges to conducting rigorous and definitive 
evaluations of financial literacy programs that include these 
elements. For example, measuring a change in participant behavior is 
much more difficult than measuring a gain in knowledge, which can 
often be captured through a simple post-course test. Measuring 
behavior often relies on self-reported information, which can be 
inaccurate, or may require tracking credit scores, account balances, 
or other data that may be proprietary. Moreover, many organizations 
lack the financial resources or expertise to conduct program 
evaluation, particularly long-term evaluation involving a control 
group, which can be especially time and labor intensive. This is often 
the case when evaluations require tracking populations that are more 
transient in nature, such as college-aged individuals. In addition, 
because many variables can affect consumer behavior and decision 
making, ascribing long-term changes to a particular program is 
difficult. Moreover, some of the evaluation literature we reviewed 
noted that longitudinal studies using a control group and measuring 
behavioral change cannot be practically or realistically applied to 
all programs. 

Consequently, many evaluations rely on other measures that are less 
complex and less resource intensive to measure, such as knowledge 
gains, changes in attitudes, or outputs. One academic review of 
financial literacy evaluations found that the majority of financial 
education programs it reviewed only measured program outputs, such as 
the number of individuals served or the volume of materials 
distributed.[Footnote 10] The 2008 National Research Symposium on 
Financial Literacy and Education noted that one challenge in 
developing and implementing successful program evaluation for 
financial education is the field's variety of core content, delivery 
methods, and target populations, as well as differences in the goals 
and objectives of specific programs.[Footnote 11] Therefore, 
identifying a common set of reliable methods and measures that can be 
used to make broad-based comparisons across programs can be difficult. 
For example, the appropriate evaluation for a media campaign that 
seeks broadly to increase consumer awareness may be very different 
from the evaluation of an individualized counseling program. 

Although Some Financial Education Programs Have Shown Positive 
Results, Generalizing Those Results Is Difficult: 

The 29 evaluations of financial education programs we reviewed showed 
that some programs are effective in changing consumer behavior or 
otherwise demonstrating positive outcomes. For example, certain 
programs using approaches as diverse as individualized one-on-one 
credit counseling, employer-provided retirement seminars, and 
education provided in a classroom setting have each been shown to have 
effective outcomes. However, the heterogeneity among the programs 
evaluated and the nature of the evaluations themselves make 
generalizing or drawing conclusions about exactly which methods and 
strategies are most effective in improving financial literacy 
difficult. In addition, the studies we reviewed did not always have 
consistent results. For example, studies examining the effectiveness 
of state-mandated financial education have sometimes had conflicting 
conclusions. As a result, it appears that no single approach, delivery 
mechanism, or technology necessarily constitutes the best practice for 
improving financial literacy. 

Results of the studies we reviewed show that individual financial 
literacy programs have had positive results. Further, some of these 
programs have had a positive impact on participants' financial 
behavior and not just on their knowledge. Of the 29 studies we 
identified as meeting our criteria, 15 evaluated classroom-based 
initiatives aimed at young people, 8 evaluated classroom-based 
initiatives aimed at adults, and 6 evaluated other delivery 
mechanisms, including one-on-one counseling and content offered via 
the Internet, newsletters, and video. In addition, two of the studies 
assessed financial literacy programs operated by the federal 
government: FDIC's Money Smart and the U.S. Army's Personal Financial 
Management Training. (Additional information on the 29 studies that we 
focused on is in appendix II.) 

Youth Classroom Education: 

We identified 15 studies that evaluated the effectiveness of classroom-
based programs or curricula designed to improve financial literacy 
among elementary, high school, or college students. Generally, these 
studies found that classroom curricula on general financial education, 
which covered topics such as spending, saving, and budgeting, 
increased students' knowledge of these topics. Ten of the 15 studies 
also assessed the impact of a program on students' subsequent behavior 
and found mixed results. Examples of studies that address youth 
classroom education include the following: 

* The National Endowment for Financial Education's High School 
Financial Planning Program, a high school curriculum on basic 
financial planning concepts, was evaluated in 2003-2004 by independent 
academic researchers. The study found that students who participated 
in the program experienced significant improvement in their financial 
knowledge, behavior, and confidence by the end of the course. In 
addition, about 60 percent of participants had positively changed 
their spending and savings patterns 3 months after the program had 
ended.[Footnote 12] 

* In 2008, an outside research firm assessed Junior Achievement's 
Finance Park, a 6-week economics education program designed for middle 
school students that combined classroom instruction with a daylong 
role-playing exercise. Using surveys conducted before and after 
students had participated in the program, the study found 
statistically significant improvement in students' content knowledge, 
such as their ability to develop a personal budget. It also found that 
their confidence in monetary decisions and ability to be successful 
had increased.[Footnote 13] 

* A 2007 study by researchers at Ohio State University used a Web-
based survey of university alumni to investigate the impact of 
personal finance education delivered in high school and college. The 
study found that participating in a high-school or college-level 
personal finance course did not result in improvements in savings 
rates among participants. Individuals who had participated in a 
college-level personal finance course were found to have higher levels 
of knowledge about investment issues, although no such effect was 
found for individuals who had taken a personal finance course in high 
school.[Footnote 14] 

In addition, we identified four studies that attempted to assess the 
effect of legislative mandates that exist in certain states requiring 
school districts to include personal finance instruction in middle 
school or high school curricula.[Footnote 15] As noted earlier, as of 
2009, 13 states required students to take a personal finance course as 
a high school graduation requirement.[Footnote 16] Three of the 
studies we reviewed reported that students in states that mandated 
financial education were more likely to have greater financial 
knowledge or better financial behaviors, such as increased rates of 
saving.[Footnote 17] For example, a 2001 study used a national survey 
to determine the long-term behavioral effects of high school financial 
curriculum mandates.[Footnote 18] The study found that respondents who 
graduated when state-mandated financial education was in effect had 
higher saving and wealth accumulation rates than those respondents who 
had graduated prior to such a mandate. In contrast, a study conducted 
in 2009 by researchers at Harvard Business School came to a different 
conclusion.[Footnote 19] Reviewing data from three U.S. Censuses, the 
researchers found that individuals whose curriculum included state- 
mandated financial education had saving rates identical to those of 
students in the same state who graduated prior to the state mandate. 
However, there are limitations to the methodologies used to assess the 
effect of legislative mandates. For example, some of these studies 
rely on proxy measures, such as when the participant likely graduated 
from high school, to determine whether the person participated in a 
mandated financial education program. Further, these studies do not 
typically discern the impact of the mandate from other important 
factors, such as changes in the overall economy, that affect financial 
behaviors. 

Adult Classroom Education: 

We identified eight studies that reviewed the effectiveness of 
classroom-based programs or curricula designed to improve financial 
literacy among adults. Some of these programs provided general 
financial education and others focused on particular topics, such as 
preparing for retirement. In addition, some of the programs were aimed 
at a general population, while others targeted specific populations, 
such as service members or individuals with low incomes or substantial 
debt. With some exceptions, programs reviewed were found to be 
effective in improving financial knowledge and behaviors, particularly 
among participants with the least education or who faced significant 
financial challenges. Examples of these studies include the following: 

* A 2007 study conducted by FDIC evaluated Money Smart, a 
comprehensive financial education curriculum designed to help low-and 
moderate-income individuals enhance their financial skills and create 
positive banking relationships. The study surveyed individuals prior 
and subsequent to their participation in the program and followed up 
by telephone 6 to 12 months after their final class. The study found 
that participants in the Money Smart training were more likely to 
engage in positive behaviors after completing the course, including 
opening deposit accounts, saving money in a mainstream financial 
institution, and adhering to a budget.[Footnote 20] 

* Researchers studied the effect of a 2-day financial education course 
taught to soldiers by college instructors. Soldiers who finished the 
course completed a follow-up survey of financial behaviors and the 
results were compared to those of a control group of soldiers who had 
not taken the course. Soldiers who had taken the financial education 
course were more likely to have engaged in positive behaviors, such as 
comparison shopping, saving, and paying bills on time. However, when 
the researchers controlled for other factors, only two sets of 
behaviors were associated with the financial education course. 
[Footnote 21] First, those soldiers who had the financial education 
course were more likely to know the difference between discretionary 
and non-discretionary spending. Second, contrary to what might be 
expected, those soldiers who had taken the course were less likely 
than the comparison group to report using a formal spending plan and 
more likely to report using an informal spending plan. 

Other Delivery Mechanisms: 

Six of the studies we reviewed evaluated financial literacy 
initiatives that were not delivered in a classroom setting. These 
studies included assessments of credit counseling and housing 
counseling delivered one-on-one, counseling provided via the Internet, 
and content delivered through newsletters or on video. In general, 
these studies suggest that a variety of different delivery mechanisms 
can be effective in improving financial literacy. Examples include the 
following: 

* A 2011 study compared outcomes for individuals who received face-to- 
face credit counseling with similarly situated consumers who opted for 
counseling via technological methods, such as telephone or Internet. 
Counseling outcomes were measured using data from participants' credit 
reports 1 or more years following the original counseling. Delivery of 
credit counseling via the telephone or Internet was found to generate 
outcomes no worse than--and in some cases better than--face-to-face 
delivery of counseling services.[Footnote 22] 

* A study conducted by researchers from Freddie Mac in 2001 compared 
the loan performance over time of homebuyers who received pre-purchase 
homeownership counseling with participants in the loan program who did 
not receive such counseling. Those borrowers who received one-on-one 
counseling were less likely to have a 60-day delinquency on their 
loans during the study period than other borrowers with equivalent 
characteristics who had not had counseling. However, borrowers who 
received counseling via the telephone or through a course of home 
study showed no reduction in delinquency.[Footnote 23] 

Increasingly, technological resources are being used to provide and 
evaluate financial literacy. In particular, the Internet has proved to 
be an important tool for disseminating information and education about 
financial issues to consumers, and one study found that the number of 
Web sites that provided financial education almost doubled between 
2000 and 2005.[Footnote 24] Some organizations have used interactive 
video games to provide financial education, particularly for youth. 
For example, Junior Achievement has developed an online version of its 
Finance Park simulation to complement its traditional in-person 
interactive model. Technology can also be used to evaluate program 
effectiveness. A panel of experts convened by the New America 
Foundation in 2008 noted that online tools, such as interactive Web 
tools that allow students to set and measure their progress towards 
financial goals, can be used to collect data to assess the behavioral 
impact of a financial education program. These online tools provide 
flexibility to capture a number of measures on an ongoing basis for a 
large population.[Footnote 25] 

The Financial Literacy and Education Commission and many federal 
agencies have recognized the need for a better understanding of which 
programs are most effective in improving financial literacy. For 
example, the commission's original national strategy in 2006 noted 
that more research and program evaluation were needed so that 
organizations are able to validate or improve their efforts and 
measure the impact of their work. In response, in October 2008, the 
Department of the Treasury and the Department of Agriculture convened, 
on behalf of the commission, the National Research Symposium on 
Financial Literacy and Education, which discussed academic research 
priorities related to financial literacy. The commission's new 2011 
national strategy sets as one of its four goals to "identify, enhance, 
and share effective practices." The new strategy sets objectives for 
reaching this goal, which include encouraging research on financial 
literacy strategies that affect consumer behavior, establishing a 
clearinghouse for evidence-based research and evaluation studies, 
developing and disseminating tools and strategies to encourage and 
support program evaluation, and forming a network for sharing research 
and best practices. At the same time, because of fiscal constraints, 
the overall level of future federal resources that will be devoted to 
financial literacy research and evaluation is unclear. For example, 
the Social Security Administration requested no funding in its fiscal 
year 2012 budget justification for its Financial Literacy Research 
Consortium, which provides research grants to improve financial 
literacy and retirement planning; the consortium had been funded at 
about $9.2 million in fiscal year 2010 and had estimated obligations 
of $10 million in fiscal year 2011. 

Stakeholders Cited Certain Common Elements Desirable for Financial 
Literacy Programs: 

Despite limited empirical evidence on the effectiveness of financial 
literacy programs, experts and practitioners in the field of financial 
literacy generally have identified certain elements that they consider 
desirable in almost any financial literacy program. The views of these 
stakeholders are not necessarily based on concrete data but rather on 
anecdotal evidence, experience in the field, and a broader body of 
research on program design and behavioral economics. For example, in 
2004, Treasury's Office of Financial Education and Financial Access 
published a list of the elements of a successful financial education 
program, which was intended to guide financial education organizations 
in developing programs and strategies.[Footnote 26] Similarly, in 
2005, the Organization for Economic Cooperation and Development issued 
a set of principles and good practices to help guide financial 
education and awareness programs.[Footnote 27] Some nongovernmental 
organizations have also developed recommended practices for financial 
literacy programs. For example, the Jump$tart Coalition for Personal 
Financial Literacy has developed best practices for personal finance 
education materials.[Footnote 28] Based on the guidelines of these 
organizations and our interviews with experts and practitioners, the 
following elements are considered desirable for successful financial 
literacy programs: 

* Content that is relevant and timely. Financial literacy programs may 
be more effective if they are relevant to their target audience. For 
example, people need different kinds of financial information at 
different phases of their lives. College students may need to learn 
how to be prepared to enter the workforce, working adults may need 
information on managing credit and investing for retirement, and 
retirees may need information on managing their retirement funds. In 
our 2004 forum on financial literacy, experts noted that financial 
education is most effective when it comes at the right time--that is, 
at the "teachable moments" that occur when the information is 
applicable to events in a person's life.[Footnote 29] Some experts 
have argued that financial education should be linked to specific 
products and programs--for example, embedded into government income 
support programs. 

* Delivery methods that are appropriate for the audience or topic. 
While financial education programs can be delivered in a broad variety 
of formats, a program may be more effective if its delivery method is 
adapted so that it is appropriate to its target demographic, engaging 
to participants, and well-suited to the objectives of the program. A 
2010 panel of experts convened by the National Endowment for Financial 
Education highlighted the importance of tailoring the delivery method 
for financial education to the audience and the program, noting that 
individuals possess varying levels of financial knowledge and that 
these differences need to be taken into account in program design. 
[Footnote 30] For example, many experts have said that youth programs 
can be more effective when they include a hands-on activity, such as a 
simulation, which can make the information more true-to-life and 
relevant to the participants. Similarly, research indicates that young 
adults may prefer to receive financial education through the Internet. 
[Footnote 31] 

* Accessibility and cultural sensitivity. Programs should be 
accessible to the population they seek to serve. Many stakeholders 
noted the importance of offering education at times and locations that 
are convenient to the target audience. Further, the success of a 
program can depend on content that is understandable and culturally 
sensitive. As we have reported in the past, cultural differences can 
play a role in financial literacy and the conduct of financial affairs 
because different populations have dissimilar norms, attitudes, and 
experiences related to managing money.[Footnote 32] In addition, a 
report by the Lutheran Immigration and Refugee Service states that 
existing financial literacy and education materials often do not 
effectively serve some immigrant populations because they do not 
incorporate linguistic idioms and cultural values, such as gender 
roles and religious beliefs.[Footnote 33] 

* Use of partnerships. Developing partnerships among organizations 
involved in delivering financial education can have several benefits, 
including making more efficient use of scarce resources, facilitating 
the sharing of best practices, and effectively reaching targeted 
populations. For example, when Freddie Mac was developing and 
implementing its CreditSmart program, which initially was geared 
toward the African-American community, it partnered with five 
historically black colleges and universities. Program representatives 
told us that using these trusted intermediaries contributed to the 
program's effectiveness. In addition, partnerships can help connect 
appropriate content with an effective delivery mechanism. For example, 
financial institutions, which have expertise in money matters, 
sometimes provide financial education content to schools, which can 
serve as an efficient means of directing that content to students. 

* Program evaluation: An evaluation component, ideally built into a 
financial literacy program, helps to determine whether programs are 
having a positive impact on participants' attitudes, knowledge, or 
behaviors. Effective evaluation often depends on establishing specific 
goals and identifying performance measures that can be used to track 
progress toward meeting goals, according to stakeholders at Treasury 
and other organizations. As previously discussed, given the resources 
required for evaluation, the extent to which program impact can be 
tracked and measured may vary based on the nature and scope of the 
individual program. 

* Trained and competent providers. As we have previously reported, 
teacher quality is an important school-level factor influencing 
student learning.[Footnote 34] However, a 2009 study sponsored by the 
National Endowment for Financial Education found that less than 20 
percent of teachers and prospective teachers reported feeling very 
competent to teach the personal finance concepts surveyed, including 
money management and saving.[Footnote 35] To help offset this lack of 
subject matter expertise, guidelines from the Organization for 
Economic Co-operation and Development recommend that specific 
financial education materials and tools be provided to the teachers. 
The Jump$tart Coalition for Personal Financial Literacy has encouraged 
that financial education materials provided to teachers include a 
number of specific elements, including student learning objectives and 
assessment tools, background information, lesson plans, and activities. 

* Sustainability. Programs should have the necessary resources for 
long-term sustainability and success. Treasury's Office of Financial 
Education and Financial Access has noted that a successful financial 
literacy program should be developed for long-term success, as 
evidenced by characteristics such as continuing financial support, 
legislative backing, or integration into an established course of 
instruction. 

Alternatives and Complements to Traditional Financial Education Have 
Been Shown to Improve Consumer Behavior: 

Financial education may not be the only approach--or necessarily 
always the best approach--for improving consumers' financial behavior. 
As noted earlier, generally the goal of a financial literacy program 
is to improve a consumer's financial behavior or produce positive 
outcomes, such as participation in a retirement savings plan, timely 
repayment of credit, or the opening of a deposit account in lieu of 
using a check-cashing service. One tool for achieving such outcomes is 
financial education. However, alternative strategies or mechanisms, 
sometimes in conjunction with financial education, have also been 
successful in improving financial behavior. Insights from behavioral 
economics, which blends economics with psychology, have been used to 
design strategies apart from education to assist consumers in reaching 
financial goals without compromising their ability to choose 
approaches or products. These strategies recognize the realities of 
human psychology, including procrastination and inertia, inability to 
stick to plans, difficulty in processing complex information, and the 
desire for conformity. 

Literature we reviewed indicated that strategies for improving 
consumer financial behavior or outcomes that were alternative or 
complementary to traditional financial education can be effective. 
Examples of such strategies include the following: 

* Changing the default option. A default is the choice people make 
when they do not deliberately choose an alternative. Because people 
are prone to inertia and procrastination, the default option often 
becomes the most common choice when making financial decisions. For 
example, in recent years, some employers have adopted automatic 
enrollment policies for their defined contribution plans--retirement 
plans under which participants accumulate retirement savings in 
individual accounts, such as a 401(k) plan. Under automatic 
enrollment, workers are enrolled into the plan automatically, or by 
default, unless they explicitly choose to opt out. As we have 
previously reported, studies have shown this mechanism to be effective 
for increasing participation in retirement plans.[Footnote 36] For 
example, one study of employees hired before and after their company 
adopted automatic enrollment found that the retirement plan 
participation rate of those hired before automatic enrollment was 37 
percent at 3 to 15 months of tenure, compared with 86 percent for the 
group hired after.[Footnote 37] 

* Using commitment mechanisms. Strategies that commit people to 
specific actions in the future can be an effective way of influencing 
behavior. For example, a program called Save More Tomorrow asked 
employees to commit to increasing their retirement plan contribution 
rates well in advance of each scheduled pay increase. The program 
sought to use this commitment mechanism to help employees who would 
like to save more but lack the willpower to act on this desire. 
[Footnote 38] An evaluation of this program found that 78 percent of 
employees offered the program joined, and 80 percent of those who 
joined remained in the program for several pay raises, with their 
savings rate increasing, on average, by 10 percentage points over a 
period of 40 months.[Footnote 39] 

* Using monetary incentives. Using incentives with tangible monetary 
benefits can also be effective in changing behavior. For example, 
studies have shown that employees are more likely to contribute to a 
retirement plan if their employer provides matching contributions, and 
the amount that an employee contributes to a plan can be influenced by 
the formula for the matching contribution.[Footnote 40] Research shows 
that programs that offer monetary matches can provide concrete rewards 
that encourage individuals to take specific actions. In one 
experiment, low-and middle-income clients of a tax return preparation 
firm were randomly offered a match of 0, 20, or 50 percent on their 
tax refunds that would be contributed to an individual retirement 
account. Higher matches, combined with information received from tax 
professionals, raised the participation rate in the savings plan and 
the amount of the contribution.[Footnote 41] Similarly, an experiment 
compared a random selection of eligible lower-income people who 
received individual development accounts--which provide a match for 
savings made for certain purposes--with a control group that was not 
offered these accounts.[Footnote 42] Four years into the program, the 
individual development accounts increased homeownership rates of prior 
renters by 7 to 11 percentage points relative to the control group. 
However, the study found that there was almost no impact on other 
targeted uses, such as post-secondary education or retirement savings. 
[Footnote 43] In addition, a follow-up study conducted 10 years after 
the start of the program found that the homeownership rates for those 
who did not receive access to the individual development accounts were 
similar to those who did, suggesting that the benefits diminished over 
time.[Footnote 44] 

* Simplifying financial decisions. Reducing the complexity of 
financial information provided to consumers and simplifying the 
choices they need to make can motivate consumers to take action. A few 
studies have shown that more investment options are correlated with 
reduced participation in participant-directed retirement plans, 
possibly because of too many choices or information overload.[Footnote 
45] Further, as we have noted in prior reports on Social Security 
information and credit card disclosures, certain practices help people 
understand complicated information, such as writing information in 
clear language, using straightforward layout and graphics, and making 
options easy to compare in a single document.[Footnote 46] In one 
experiment, newly hired staff at an orientation seminar randomly 
received either a standard packet of information on supplemental 
retirement accounts, an additional planning aid designed to simplify 
enrollment, or an even simpler planning brochure. Simpler planning 
information was associated with significantly higher participation 
rates in retirement accounts, with enrollments for the three groups of 
7, 21, and 27 percent, respectively.[Footnote 47] 

* Leveraging the peer effect. People are often more comfortable making 
a choice when they know that others in their peer group have made the 
same choice. Incorporating individuals' tendency to want to follow 
their peers can help motivate consumers to take action. In an 
experiment conducted at a large university, a random sample of 
employees in certain departments were promised a monetary reward for 
attending a benefits fair that presented information about tax-
deferred account retirement plans. Employees were more likely to 
attend the fair--and ultimately to participate in the retirement plan--
if colleagues in their department received a monetary award, even if 
the employees themselves received no such award.[Footnote 48] Another 
study found that an effective tool for increasing participation in 
retirement accounts was to present videos encouraging participation 
that included fellow employees with certain characteristics similar to 
the target audience.[Footnote 49] 

Much of the literature and the experts we spoke with have noted that 
these various strategies to improve consumers' financial behavior and 
subsequent outcomes should not be viewed as a substitute for financial 
education but rather as a complement to it. The most effective 
approach to improving consumers' financial decision making and 
behavior may be to use a variety of these types of strategies in 
conjunction with financial education. 

While Certifying Financial Literacy Providers Is Feasible, Doing So 
Would Pose Challenges: 

A Certification Process Could Take Many Forms Depending on Its 
Underlying Goals and Scope: 

If the federal government were to develop a process for approving or 
certifying financial literacy providers, a variety of approaches could 
be taken. At present, the federal government does not have a process 
for approving or certifying most organizations that provide financial 
education, with two notable exceptions. As previously mentioned, the 
U.S. Trustee Program approves credit counseling agencies and debtor 
education providers to meet requirements of the U.S. Bankruptcy Code. 
[Footnote 50] In June 2005, the Trustee Program established its Credit 
Counseling and Debtor Education Unit to implement new statutory 
provisions.[Footnote 51] Approximately 166 credit counseling agencies 
and 265 debtor education providers were approved by the Trustee 
Program as of March 2011. In addition, since 1968 HUD has had a 
process for approving housing counseling agencies through its Housing 
Counseling Program, and as of April 2011, there were 2,758 agencies 
participating in the program, of which HUD had approved 1,047. 
[Footnote 52] These agencies provide a variety of housing counseling 
services and are the only ones that can provide counseling to meet the 
mandatory counseling requirements of certain housing programs, such as 
the Federal Housing Administration's Home Equity Conversion Mortgage 
Program. Some nongovernmental entities also have certification 
processes or confer designations that are related to financial 
literacy. For example, the Institute for Financial Literacy--a 
nonprofit organization that provides financial literacy information 
and services--has recently implemented an accreditation process for 
organizations that provide financial education, which will be based on 
standards it has developed.[Footnote 53] Some professional and trade 
organizations also confer designations--such as Certified Financial 
Educator--to individuals to indicate that certain examination, 
educational, or other requirements have been met. Some designations 
require a certification examination; an accredited degree, training, 
or relevant experience in the financial services industry; and 
continuing education. 

The existence of the Trustee Program's and HUD's approval processes 
for credit counseling and debtor education and housing counseling 
organizations, respectively, suggests that it would be feasible for 
the federal government to implement an approval or certification 
process that would encompass financial literacy providers more 
broadly. However, initiating and developing such a process would 
require that Congress or the relevant federal agency or agencies 
address a number of issues, including the goals of the program, who 
would administer the process, what type of providers it would cover, 
what criteria or standards would apply to providers, and what degree 
of ongoing oversight would be put in place: 

* What are the goals of the certification process? As we have reported 
in the past, defining a program's mission, strategic goals, and 
desired outcomes is critical.[Footnote 54] The scope, structure, and 
design of any certification process for financial literacy providers 
would depend on what it set out to achieve. For example, a 
certification process whose primary goal was to protect consumers from 
low-quality or unscrupulous providers might have different 
characteristics and design from a process whose primary goal was to 
promote public awareness of financial education. 

* What entity would administer the certification? A federal agency 
could operate a certification process directly or, alternatively, it 
could oversee or charter a nongovernmental entity to do so. Some 
stakeholders in the field of financial literacy told us that if a 
federal entity were to take on this responsibility, the Department of 
the Treasury, the Financial Literacy and Education Commission, or the 
Consumer Financial Protection Bureau would be plausible candidates. 
One representative of a federal agency suggested that several federal 
agencies could be involved, certifying providers that cover the topics 
or address the target audience under each agency's purview. Another 
model would be for the federal government to charter a nongovernmental 
intermediary that would implement the certification, with a federal 
agency overseeing that intermediary. This would be similar to HUD's 
process of approving intermediary organizations that then oversee and 
provide subgrants to branches and affiliates that provide the actual 
counseling to consumers. For example, NeighborWorks America, a 
federally chartered nonprofit corporation with its own nationwide 
network, receives federal funds to provide grants, training, and 
technical assistance to agencies that provide housing counseling. 
[Footnote 55] As a HUD-approved intermediary organization, 
NeighborWorks must ensure that its affiliates meet the criteria for 
HUD approval and HUD does not approve each affiliate independently. 

* What entities would be covered? A wide range of entities provide 
some form of financial education, including community-based 
organizations, large national nonprofits, trade and professional 
associations, credit counseling agencies, colleges and universities, 
credit unions, and private companies. Further, some of these entities 
provide broad financial education, while others focus on very specific 
topics. One step in developing a federal process for certifying 
financial literacy providers would be to determine the scope of the 
entities that would be eligible. Some stakeholders with whom we spoke 
noted that trying to encompass all types of financial literacy 
providers could be unrealistic. For example, applying consistent 
criteria and standards among programs using very different approaches 
and delivery mechanisms would be difficult. One representative of a 
federal agency suggested that there be separate certification 
processes based on the topics covered. The Institute for Financial 
Literacy, according to its representatives, has opted for a broader 
scope in developing its organizational accreditation, which is open to 
organizations that provide financial education either exclusively or 
as part of a wider range of services, in which case only the relevant 
activities are accredited. 

* What criteria would be used? Criteria would need to be developed for 
determining the certification of financial literacy providers. These 
criteria could include financial soundness, governance structure, 
size, populations served, reputation, and nonprofit status, among 
others. Criteria could also address the expertise and capacity of 
providers, including years of experience and staff knowledge in 
economics and personal finance education. Some stakeholders told us 
that for-profit companies that market or sell financial products 
should be ineligible, presumably because they may not provide unbiased 
information or may be more likely to use financial education to help 
sell products. Along these lines, only nonprofit organizations and 
units of government are eligible to become HUD-approved housing 
counseling agencies. By contrast, the Bankruptcy Code does not require 
entities approved to fulfill the debtor education requirement to be 
nonprofits, although it does require approved credit counseling 
agencies to be nonprofits. Some bank representatives told us that, 
within their industry, many entities provide financial education as a 
legitimate community service and do not use it to market products. One 
federal agency noted that a code of ethics could also be included as 
part of the certification process to help address these issues. 

* Should certification include content standards? One option for 
certification would be to require that certified providers include in 
their programs certain content standards, such as specific topics that 
must be covered, or to require that certain core competencies be 
addressed.[Footnote 56] Such standards could provide consistency and 
quality in the program content offered by certified financial literacy 
providers. For example, one financial literacy advocate told us that 
such standards would help teachers identify high-quality content for 
financial education incorporated into classroom instruction or after- 
school programs. The Trustee Program's interim final rule on 
procedures and criteria for debtor education providers specifies the 
topics that must be covered in the personal financial management 
instructional course required of bankruptcy filers prior to discharge 
of their debt.[Footnote 57] HUD's Housing Counseling Program Handbook 
states that HUD has the option of requiring, promoting, or 
incentivizing the adoption and implementation of housing counseling 
and education standards. However, HUD does not generally specify the 
content its approved housing counseling agencies must cover.[Footnote 
58] An alternative to specific content standards would be to certify 
curricula or programs in lieu of providers. The certifying entity 
would need to assess those curricula periodically to determine that 
the information offered to consumers is accurate, up-to-date, and 
relevant. 

* What level of oversight would be conducted? A federal process for 
certifying financial literacy providers would likely require some form 
of oversight to help ensure continued compliance with any statutory or 
program requirements. The level of oversight for certified entities 
could be fairly limited, such as a simple reporting requirement on 
activities performed. Alternatively, oversight could be more 
comprehensive and include such things as more detailed reporting 
requirements, complaint resolution, quality reviews, and 
administrative proceedings to remove entities when necessary. In 
addition, providers could be required to reapply regularly. For 
example, the Trustee Program requires approved credit counseling 
agencies and debtor education providers to reapply annually, and HUD 
assesses approved housing counseling agencies for reapproval at least 
every 3 years. 

Federal Certification of Financial Literacy Providers Could Have 
Certain Benefits: 

Some representatives of federal agencies and organizations that 
provide or advocate for financial literacy cited potential benefits 
that could result from implementing a federal process for certifying 
financial literacy providers: 

* Improve overall quality. A federal certification process could 
potentially improve the quality of organizations that chose to apply 
for certification and would need to meet a certain set of 
qualifications and standards. For example, Trustee Program officials 
told us that their approval process for financial education providers 
for the purposes of the bankruptcy process may have encouraged higher 
standards among those providers. In addition, a certification process 
could raise the quality of the financial education community overall. 
For example, HUD officials noted that their Housing Counseling Program 
has helped set a standard for the industry as a whole. 

* Encourage greater program evaluation among providers. A 
certification process could help to increase program evaluation 
efforts by encouraging provider organizations to assess their ability 
to meet certification standards and by requiring certified providers 
to report on outcomes. Representatives from one financial literacy 
organization told us that organizations that are interested in 
continuous improvement could benefit from such a process. 

* Help consumers identify competent providers. From the consumer 
standpoint, a federal certification of financial literacy providers 
could serve as a federal "stamp of approval." Representatives from one 
trade association told us that certification could assist consumers 
and others in distinguishing among providers. 

* Increase public awareness. A federal certification process could 
help draw public attention to the issue of financial literacy. 
Potentially, it could give providers additional visibility, which 
could raise the profile of financial literacy and encourage consumers 
to seek out these resources. 

* Weed out poor quality providers. Federal certification could help to 
weed out poor quality or abusive financial literacy providers, 
according to a few stakeholders with whom we spoke, presumably because 
consumers might avoid providers that had not been certified. 

* Aid in building capacity. Federal certification possibly could aid 
some financial literacy providers in garnering outside funding from 
foundations or other sources that they rely on for support. 
Recognition by a federal agency could provide legitimacy to nonprofit 
organizations that could help them leverage other resources. In 
addition, two financial literacy stakeholders suggested that the 
federal agency overseeing certification could serve as an information 
clearinghouse for providers. This could allow them to more readily 
access information on best practices, financial education resources, 
and the results of research on financial literacy issues. 
Certification might also provide networking opportunities among 
certified providers, who might share information and resources among 
themselves. 

A Certification Process Could also Pose Challenges: 

A federal certification process for financial literacy providers would 
face certain challenges and potential downsides. Most notably, 
developing, implementing, and operating a federal process for 
certifying financial literacy providers would involve financial costs 
and staff resources for the federal agency administering the process. 
While each certification or approval process is unique, the 
experiences of the Trustee Program and HUD may offer insights into the 
potential resources that a broader certification process for financial 
literacy providers might entail. 

Experiences of the Trustee Program and HUD: 

The Trustee Program spent $6.1 million between fiscal years 2005 and 
2007 to develop its Credit Counseling and Debtor Education Unit, which 
was created in 2005 to administer the approval of credit counseling 
agencies and debtor education providers.[Footnote 59] In fiscal year 
2010, the Trustee Program spent $1.6 million in salaries and benefits 
for the unit, according to agency officials. The number of full-time 
equivalent staff assigned to the unit between fiscal years 2007 and 
2010 ranged from 13 to 18, with field staff assisting on a rotational 
basis. For fiscal year 2011, 11 full-time equivalent staff had been 
assigned to the unit. These staff have been responsible for developing 
application forms and procedures, approving and monitoring credit 
counseling agencies and debtor education providers, and taking steps 
to help ensure that filers were meeting requirements. Because approved 
entities must submit an application each year, staff review hundreds 
of applications and reapplications annually, according to agency 
officials. The officials told us that based on their experience, any 
federal government process requiring periodic review and enforcement 
would require substantial resources. In addition, the rulemaking 
process related to approving credit counseling agencies and debtor 
education providers has been lengthy. For example, the Trustee Program 
is still using the interim final rules it proposed in July 2006. While 
it issued proposed rules in 2008, as of May 2011, neither final rule 
had been approved.[Footnote 60] 

HUD has estimated that the cost of administering its Housing 
Counseling Program will be $18.8 million for fiscal year 2012, with 
the majority going toward salaries and benefits. This amount does not 
include the grants that HUD makes to some of those agencies. Estimates 
for prior years were not readily available, according to HUD, because 
until recently the cost of administering the housing counseling 
program was not segregated. Because responsibilities for the Housing 
Counseling Program are spread across the agency, HUD officials did not 
provide an exact number for full-time equivalent staff devoted to 
approving and overseeing housing counseling agencies. However, they 
estimated that approximately 200 staff members nationwide have 
significant responsibilities within the program. Those 
responsibilities include collecting and reviewing applications, 
processing reapprovals, monitoring approved agencies, and providing 
them with education and outreach. HUD staff conduct regular reviews of 
approved agencies--which can include conducting onsite visits--to 
determine if their performance meets program standards and 
requirements or to address risk-related issues. In December 2004, HUD 
first published proposed rules that set forth the eligibility 
requirements, performance standards, and administrative procedures 
required of approved housing counseling agencies. The final rule 
became effective in October 2007.[Footnote 61] HUD staff told us that 
the initial development of the approval process for housing counseling 
agencies was relatively resource-intensive. HUD's handbook for the 
program provides guidance to its staff and to program participants, 
including the branches, affiliates, or sub-grantees of approved 
intermediaries. HUD also recently created standard operating 
procedures for staff to follow in conducting performance reviews. The 
Dodd-Frank Act established an Office of Housing Counseling within HUD, 
but federal budget constraints could delay its establishment and 
reduce the scale of HUD's activities.[Footnote 62] 

As noted earlier, some financial literacy stakeholders suggested that 
if a federal certification process is to be implemented, the financial 
education offices of either Treasury or the Consumer Financial 
Protection Bureau could be among the appropriate choices to implement 
this process. According to a Treasury official, the Office of 
Financial Education and Financial Access within Treasury has an 
allocation of six full-time equivalent staff for fiscal year 2011. The 
level of staff needed to operate a program for certifying financial 
literacy providers would clearly depend on the specific scope and 
nature of the program, but current staffing levels at Treasury's 
financial education office would likely be insufficient to take on 
such a responsibility. According to staff at the Consumer Financial 
Protection Bureau, its Office of Financial Education was still being 
staffed as of May 2011. 

Other Considerations: 

While viewpoints varied, in general, a majority of the representatives 
of nonprofit and private sector financial literacy organizations, 
academic experts, and representatives of federal agencies with whom we 
spoke believed that the disadvantages of implementing a federal 
certification process for financial literacy providers outweighed the 
advantages. While such a process would be feasible, many stakeholders 
commented that it might not be the most productive use of the scarce 
federal resources available for financial literacy. In addition to the 
federal resources that would be required, several other challenges, 
disadvantages, and other factors were cited: 

* There would be administrative costs for the entities being 
certified. Representatives of financial literacy organizations and 
others noted that applying for and maintaining federal certification 
would result in some administrative cost and burden for the 
participating organizations. Our review of public comments submitted 
in response to the Trustee Program's 2008 proposed rules found that 
some participating organizations noted the administrative burden 
caused by the requirements for the credit counseling and debtor 
education approval process, and one organization noted that it 
dedicated more than 100 employee hours each year to complete its 
application. The resources needed for administrative requirements such 
as these could act as a barrier to participation in any certification 
process for certain financial literacy providers--particularly 
smaller, community-based organizations. 

* Financial literacy providers are highly diverse. Financial literacy 
is a wide-ranging field covering many different types of 
organizations, topics, and delivery mechanisms. For example, financial 
education can be provided in one-on-one counseling, in a classroom 
setting, via the Internet, as a set of curricula, or via broadcast or 
print media. A single uniform certification process covering financial 
literacy providers as a whole may be impractical or inappropriate. 
Moreover, the varying nature of providers and programs could require 
that certification include multiple processes. 

* Whether certification would improve provider quality is unclear. 
Several stakeholders with whom we spoke questioned whether a federal 
certification process for financial literacy providers would help 
distinguish between higher-quality and lower-quality providers. They 
also noted that some high-quality providers might not even apply for 
certification if the benefit was not clear to them or the 
administrative burden appeared significant. Further, one stakeholder 
raised concern that the criteria required for financial literacy 
providers to be certified would create a "floor" of basic 
qualifications rather than actually serve to promote high standards. 
As we reported in 2009, there were issues related to counseling 
provided by HUD-approved housing counseling agencies for HUD's reverse 
mortgage program. We found that HUD's internal controls did not 
provide reasonable assurance that counseling providers were complying 
with program counseling requirements and, as a result, some 
prospective borrowers may not have been receiving the information 
needed to make informed decisions about obtaining a reverse mortgage. 
[Footnote 63] 

* Whether consumers would recognize or use the certification is 
unclear. Several stakeholders were skeptical that many consumers would 
select a financial literacy provider based on whether or not the 
provider had been federally certified. For example, staff at one 
federal agency noted that a certification process in and of itself 
would not necessarily result in greater consumer confidence in the 
advice they receive from certified providers. 

* A certification process may not weed out bad actors. One potential 
goal of federal certification of financial literacy providers would be 
to help weed out unqualified or unscrupulous providers, but how 
certification would achieve that goal is not clear. 

* Financial literacy certification may not be an appropriate role for 
the federal government. Several stakeholders questioned whether 
certifying financial literacy providers is an appropriate role for the 
federal government. In addition, staff at two federal agencies noted 
that the federal government should be prudent about certifying 
organizations because the certification could be misrepresented as an 
endorsement beyond what certification actually signified--that the 
organization met certain prescribed criteria. 

* There is a lack of consensus on what is effective in improving 
financial literacy. As discussed earlier, the most effective ways of 
improving consumer financial literacy are still not fully known. 
Several financial literacy experts noted that there is not yet 
consensus or consistency within the field on specific standards or 
core concepts that financial literacy programs should include. As a 
result, certifying financial literacy providers may be premature. 

Some representatives of nonprofit and private sector financial 
literacy organizations, academic experts, and representatives of 
federal agencies with whom we spoke noted that there may be 
alternatives to a federal certification process that could still help 
achieve some of the same goals. For example, federal agencies could 
develop voluntary national standards or continue to promote core 
competencies and leading practices, such as those that have been 
identified by the Financial Literacy and Education Commission. Another 
potential option would be to require financial literacy provider 
organizations receiving federal funds to adhere to specific 
guidelines, which could address such areas as the information that 
organizations provide to consumers. Some stakeholders also noted that 
in lieu of a certification process, the federal government might 
promote provider competency more directly, such as by offering or 
funding additional training or technical assistance. 

Agency Comments: 

We provided a draft of this report for review and comment to the 
Consumer Financial Protection Bureau, Department of Justice, FDIC, 
Federal Trade Commission, HUD, Securities and Exchange Commission, and 
Treasury. We incorporated technical comments from these agencies as 
appropriate. In addition, the Consumer Financial Protection Bureau 
provided a written response, which is reprinted in appendix III. The 
bureau noted the responsibilities it was given under the Dodd-Frank 
Act to promote financial education, with the overarching goal of 
improving consumers' ability to make informed choices in the financial 
services marketplace. The bureau said it believed that before any 
decision to create a federal financial literacy certification program 
could be made there would need to be additional exploration of the 
program's pros and cons, goals, potential methods, and alternatives. 

We are sending copies of this report to the appropriate congressional 
committees, Consumer Financial Protection Bureau, Department of 
Justice, FDIC, Federal Trade Commission, HUD, Securities and Exchange 
Commission, Treasury, and other interested parties. In addition, the 
report will be available at no charge on GAO's Web site at [hyperlink, 
http://www.gao.gov]. 

If you or your staffs have any questions about this report, please 
contact me at (202) 512-8678 or cackleya@gao.gov. Contact points for 
our Offices of Congressional Relations and Public Affairs are on the 
last page of this report. GAO staff who made major contributions to 
this report are listed in appendix IV. 

Signed by: 

Alicia Puente Cackley: 
Director, Financial Markets and Community Investment: 

[End of section] 

Appendix I: Scope and Methodology: 

Our objectives were to examine (1) what is known about which methods 
and strategies are effective for improving financial literacy, and (2) 
the feasibility of a process for certifying financial literacy 
providers and the benefits and challenges of doing so. For the 
purposes of this report, financial literacy providers generally refers 
to organizations, rather than individuals, and excludes entities that 
provide individualized advice for compensation, such as investment 
advisers or financial planners. In addition, our examination of a 
potential certification process focused on a process that would be 
operated or overseen by the federal government. 

To address our first objective, we conducted a literature search to 
identify studies, reports, and articles related to the effectiveness 
of financial literacy and education efforts. We identified these 
documents through a search of ProQuest and ECO databases, which was 
augmented with a general Internet search based on key words to link 
financial literacy and education with effectiveness. We also asked for 
recommendations for papers from academic experts and from 
representatives of organizations that we interviewed, and we used the 
bibliographies of the studies we reviewed to identify additional 
studies. We categorized the identified studies based on their 
relevance to our objective and other characteristics. We limited our 
search to studies published since 2000 to help ensure that the 
material was still relevant. The focus of our search was on documents 
that addressed the effectiveness of financial literacy initiatives or 
programs and methods of evaluation; we generally excluded from our 
search documents that included only broader discussions of financial 
literacy or the extent to which consumers are financially literate. In 
addition, we reviewed papers that addressed the effectiveness of 
strategies for improving consumer behavior that are alternative to 
financial education and papers that addressed the application of 
behavioral economics to financial literacy and behavior. We limited 
our review to published works that were authored by academic 
researchers, think tanks, government agencies, or private or nonprofit 
organizations that we assessed to have a reasonable degree of 
experience or expertise in the field of financial literacy and 
education. We performed our searches from September 2010 to May 2011. 

In total, we reviewed 142 studies that were identified through this 
search. We then screened these studies to identify those that met the 
following additional criteria: (1) represented original research (as 
opposed to a review of existing research); (2) used empirical 
evidence--that is, used data rather than anecdotal information; (3) 
evaluated the outcomes of a specific program, approach, or policy; and 
(4) were determined by a GAO methodologist to be sufficiently relevant 
and methodologically rigorous for inclusion in our report.[Footnote 
64] While we attempted to be thorough in our search methods, the 29 
studies that met these criteria may not reflect all published studies 
that exist and meet these criteria, and do not reflect any studies 
that may exist that were unpublished or were not readily accessible. 
Of these 29 studies, 12 were published in peer-reviewed journals. In 
addition to these studies, we reviewed other studies and papers that 
addressed strategies for improving financial literacy that are 
separate from financial education (such as changes in retirement 
default options) that we deemed sufficiently reliable for our work 
because they were published in peer-reviewed academic journals, 
written by noted experts in financial literacy, or widely cited in the 
field of financial literacy and education. 

We also conducted interviews with--and obtained documentation as 
applicable from--representatives of federal agencies whose missions 
involve consumer education and protection, including the Consumer 
Financial Protection Bureau, Federal Deposit Insurance Corporation, 
Board of Governors of the Federal Reserve System, Federal Trade 
Commission, Department of the Treasury, and Securities and Exchange 
Commission; the Financial Industry Regulatory Authority; nonprofit 
organizations that provide or advocate for financial literacy and 
education, including AARP, American Association of Family & Consumer 
Sciences, Consumer Federation of America, Employee Benefit Research 
Institute, Institute for Financial Literacy, Jump$tart Coalition for 
Personal Financial Literacy, Junior Achievement, National Endowment 
for Financial Education, National Foundation for Credit Counseling, 
and New America Foundation; one international organization, the 
Organization for Economic Co-operation and Development; and one 
financial services company, Freddie Mac. In addition, we held 
interviews with representatives of the American Bankers Association 
and the Credit Union National Association, and we also held group 
interviews with representatives of individual community banks and 
credit unions that are members of those entities. We also interviewed 
six academic researchers who focus on financial literacy. 

To address our second objective, we conducted an Internet search for 
articles, studies, or position papers related to the feasibility of a 
process for certifying financial literacy providers. In addition, we 
solicited views on the feasibility of such a process from the 
representatives of federal agencies, nonprofit organizations that 
educate or represent consumers, financial institutions, and other 
organizations cited above, as well as the six academic experts with 
whom we spoke. Using a semi-structured interview approach, we gathered 
their views on the potential advantages, disadvantages, and challenges 
of a certification program, as well as options for how it might be 
structured and implemented, which federal entity might be responsible 
for it, and how it might be overseen. We also reviewed documentation 
from and interviewed representatives of two nonprofit organizations, 
the Institute for Financial Literacy and the American Association of 
Family & Consumer Sciences, both of which have developed programs for 
certifying individuals or organizations that provide financial 
education. 

In addition, for illustrative purposes, we gathered information on two 
existing processes within the federal government for approving 
organizations that provide some form of financial education. These 
were the processes conducted by (1) the Department of Justice's U.S. 
Trustee Program for approving credit counseling agencies and debtor 
education providers to meet certain requirements of the Bankruptcy 
Code, and (2) the Department of Housing and Urban Development (HUD) 
for approving housing counseling agencies under the Housing Counseling 
Program. We reviewed relevant documents related to these processes, 
including application forms, final and proposed rules, and program 
handbooks and guidance. In addition, we requested from the Trustee 
Program and HUD their estimated expenditures and staffing levels in 
fiscal years 2010 and 2011 related to the approval and oversight of 
providers under their respective programs, and data on the number of 
providers participating in their credit counseling and debtor 
education and housing counseling programs, respectively. We also 
obtained information from the Department of the Treasury and the 
Consumer Financial Protection Bureau on staffing levels for their 
financial education offices. We interviewed agency staff with program 
responsibility and discussed their methods for compiling the data, and 
we determined that these data were sufficiently reliable for our 
reporting purposes. For the Trustee Program, we also used information 
that we had collected for a prior report on the costs associated with 
their credit counseling and debtor education program during fiscal 
years 2005 through 2007.[Footnote 65] We also interviewed 
representatives of the Trustee Program and HUD to learn of their 
agencies' experiences in developing and implementing their approval 
processes, and to gather their views on the benefits and challenges 
that might be faced if a federal entity were to undertake an approval 
or certification process for a broader class of financial literacy 
providers. 

We conducted this performance audit from September 2010 to June 2011 
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 
that the evidence obtained provides a reasonable basis for our 
findings and conclusions based on our audit objectives. 

[End of section] 

Appendix II: Literature Review of Selected Published Research 
Evaluating Financial Literacy Programs: 

This appendix includes studies of evaluations of financial literacy 
programs that met our criteria for inclusion in our in-depth review of 
selected studies. Table 1 provides an overview of the 29 studies, 
their authors, type of program covered, program or approach evaluated, 
evaluation method, and key findings. 

Table 1: Selected Published Research Evaluating Financial Literacy 
Programs, 2000-2011: 

Study title: Assessing the Effectiveness of Financial Fitness for Life 
in Eastern Kentucky; 
Author and source: Cynthia L. Harter and John F. R. Harter, Journal of 
Applied Economics and Policy 28 (2009): 20-33; 
Type of program: Youth classroom; 
Program or approach evaluated: Financial Fitness for Life: a personal 
finance curriculum divided by grades from K-12 that offers a teacher's 
manual, student workbook and parent's guide; 
Evaluation method: Pre-and post-test of program participants with 
control group comparison; 
Findings related to program effectiveness: The curriculum increased 
student financial knowledge of economic and financial concepts for all 
school levels as determined by a standardized test. 

Study title: Education and Saving: The Long-Term Effects of High 
School Financial Curriculum Mandates; 
Author and source: B. Douglas Bernheim, Daniel M. Garrett, and Dean M. 
Maki, Journal of Public Economics 80 (2001): 435-465; 
Type of program: Youth classroom; 
Program or approach evaluated: High school mandates: state 
requirements that mandate the inclusion of financial education in high 
school curricula; 
Evaluation method: National survey of households; 
Findings related to program effectiveness: Adults who graduated high 
school after the adoption of a state mandate had significantly higher 
rates at which they saved and accumulated wealth during their adult 
lives than those who graduated before the mandate. 

Study title: Evaluation of the NEFE High School Financial Planning 
Program 2003-2004; 
Author and source: Sharon M. Danes and Heather Haberman (Denver, 
Colo.: National Endowment for Financial Education, 2004); 
Type of program: Youth classroom; 
Program or approach evaluated: The High School Financial Planning 
Program: basic high school financial planning curriculum that 
acquaints students with concepts such as financial planning, budget, 
saving and investing, credit, and insurance; 
Evaluation method: Pre-and post-test of program participants with 
follow-up survey 3 months after completion of program; 
Findings related to program effectiveness: Three months after 
completing the curriculum, students reported improvements in all areas 
of financial knowledge, behavior, and confidence, with the exception 
of knowledge related to investment issues. 

Study title: Financial Management Practices of College Students from 
States with Varying Financial Education Mandates; 
Author and source: Michael Gutter (Denver, Colo.: National Endowment 
for Financial Education, December 2009); 
Type of program: Youth classroom; 
Program or approach evaluated: High school mandates: state 
requirements that mandate the inclusion of financial education in high 
school curricula; 
Evaluation method: Web survey of college students; 
Findings related to program effectiveness: Students from states 
without a financial education mandate tend to fare worse on the 
majority of financial outcome measures (risk tolerance, knowledge, and 
behavior) than do students from states with such mandates. States 
whose mandates included required courses and assessment showed the 
best results. 

Study title: High School Economic Education and Access to Financial 
Services; 
Author and source: Paul W. Grimes, Kevin E. Rogers and Rebecca 
Campbell Smith, Journal of Consumer Affairs 44 (2010): 317-335; 
Type of program: Youth classroom; 
Program or approach evaluated: General high school course in economics 
and business; 
Evaluation method: Telephone survey of randomly selected sample of 
adults; 
Findings related to program effectiveness: Adults who had taken a high 
school course in economics and business were more likely to maintain a 
bank account later in life. 

Study title: JA Finance Park Final Report; 
Author and source: Evaluation and Training Institute (Los Angeles, 
Calif.: Junior Achievement, May 2008); 
Type of program: Youth classroom; 
Program or approach evaluated: JA Finance Park: economics education 
program for middle school students intended to develop personal money 
management skills and knowledge; 
The instruction culminates in a day-long hands-on experience where 
students assume family and income scenarios; 
Evaluation method: Pre-and post-test of program participants; 
Findings related to program effectiveness: The program resulted in 
statistically significant increases in students' financial knowledge, 
ability to develop a personal budget, confidence in their monetary 
decisions, and ability to be successful. 

Study title: Real Money. Real World: Results of the 2009 Follow-Up 
Study; 
Author and source: Lisa Sotak Bateson and Theresa Ferrari (Columbus, 
Ohio: Ohio State University Extension, July 2009); 
Type of program: Youth classroom; 
Program or approach evaluated: Real Money. Real World: active, hands-
on role play simulation in which students in grades 6-12 develop and 
manage a budget and make lifestyle and budget choices similar to those 
of a 25 year-old; 
Evaluation method: Post test of program participants with 3-month 
follow-up; 
Findings related to program effectiveness: Students reported that 
after the program their financial behavior had improved, with over 80 
percent reporting improvements in timely payment of loans, setting 
aside money for the future, and comparing prices. 

Study title: Smart Money: The Effect of Education, Cognitive Ability, 
and Financial Literacy on Financial Market Participation; 
Author and source: Shawn Cole and Gauri Kartini Shastry (Cambridge, 
Mass.: Harvard Business School, February 2009); 
Type of program: Youth classroom; 
Program or approach evaluated: High school mandates: state 
requirements that mandate the inclusion of financial education in high 
school curricula; 
Evaluation method: Census data; 
Findings related to program effectiveness: Individuals who attended 
school while a state financial education mandate was in effect had, on 
average, levels of investment income no different from individuals who 
attended school when there was not such a mandate. 

Study title: State Curriculum Mandates and Student Knowledge of 
Personal Finance; 
Author and source: Sharon Tennyson and Chau Nguyen, Journal of 
Consumer Affairs 35 (2001): 241-262; 
Type of program: Youth classroom; 
Program or approach evaluated: High school mandates: state 
requirements that mandate the inclusion of financial education in high 
school curricula; 
Evaluation method: National high school test of personal financial 
literacy (Jump$tart); 
Findings related to program effectiveness: Students in states that 
mandated specific course work in financial education scored 
significantly better in financial literacy tests than those in states 
without such a mandate. 

Study title: Teen Financial Knowledge, Self-Efficacy, and Behavior: A 
Gendered View; 
Author and source: Sharon M. Danes, and Heather R. Haberman, Journal 
of Financial Counseling and Planning 18 (2007): 48-60; 
Type of program: Youth classroom; 
Program or approach evaluated: The High School Financial Planning 
Program: basic high school financial planning curriculum that 
acquaints students with concepts such as financial planning, budget, 
savings and investing, credit, and insurance; 
Evaluation method: Pre-and post-test of program participants; 
Findings related to program effectiveness: After studying the 
curriculum, females reported improvements in three more financial 
behaviors than did males. However, male students reported achieving 
their financial goals to a statistically greater level than did female 
students. 

Study title: The Impact of Personal Finance Education Delivered in 
High School and College Courses; 
Author and source: Tzu-Chin Martina Peng, Suzanne Bartholomae, 
Jonathan J. Fox, and Garrett Cravener, Journal of Family and Economic 
Issues 28 (2007): 265-284; 
Type of program: Youth classroom; 
Program or approach evaluated: General high school and college 
financial education courses; 
Evaluation method: Online survey of alumni of a midwestern university; 
Findings related to program effectiveness: Participation in a college-
level course--but not a high-school level course--with personal 
finance content was associated with higher levels of investment 
knowledge. 

Study title: The Stock Market Game Study: Brief Report; 
Author and source: Trisha Hinojosa, Shazia Miller, Andrew Swanlund, 
Kelly Hallberg, Megan Brown, and Brenna O'Brien (Chicago, Ill.: FINRA 
Investor Education Foundation, July 2009); 
Type of program: Youth classroom; 
Program or approach evaluated: Stock Market Game: curriculum designed 
to teach students the importance of saving and investing, in which 
students manage imaginary investments online; 
Evaluation method: Randomized controlled trial; 
Findings related to program effectiveness: Students who played the 
game significantly outperformed students who did not play the game on 
both mathematics and investor knowledge tests. A majority of students 
also reported that the simulation influenced them to think more about 
budgeting and financial planning. 

Study title: What Does Financial Literacy Training Teach Us?; 
Author and source: Bruce Ian Carlin and David T. Robinson, NBER 
Working Paper Series 16271 (2010): 1-33; 
Type of program: Youth classroom; 
Program or approach evaluated: JA Finance Park: economics education 
program for middle school students intended to develop personal money 
management skills and knowledge; 
The instruction culminates in a day-long hands-on experience where 
students assume family and income scenarios; 
Evaluation method: Post-course application of materials; 
Findings related to program effectiveness: Students who participated 
in the financial literacy program made better financial decisions 
after the program. The students were also more likely to act on the 
advice they received as part of the simulation. 

Study title: Money Savvy Kids Memphis Evaluative Report; 
Author and source: Eric A. Hagedorn (El Paso, Tx.: Hagedorn Evaluation 
Services, January 2007); 
Type of program: Youth classroom; 
Program or approach evaluated: Money Savvy Kids: elementary school 
curriculum that teaches students about saving, spending, investing, 
and donating; 
Evaluation method: Pre-and post-test of program participants; 
Findings related to program effectiveness: The program was effective 
in positively affecting students' attitudes and knowledge about 
spending, saving and investing money. The students improved on all but 
1 of the 10 measured items, with 5 of the improvements significant. 

Study title: Financial Education, Financial Knowledge and Risky Credit 
Behavior of College Students; 
Author and source: Jing Jian Xiao, Joyce Serido and Soyeon Shim (Terre 
Haute, Ind.: Networks Financial Institute, November 2010); 
Type of program: Youth/young adult classroom; 
Program or approach evaluated: General high school and college 
financial education courses; 
Evaluation method: Survey of 1st-year college students at a university; 
Findings related to program effectiveness: Taking personal finance 
courses in high school and college did not improve knowledge about 
credit issues and was associated with a higher likelihood of engaging 
in risky borrowing behavior. 

Study title: A Longitudinal Evaluation of the Intermediate-Term Impact 
of the Money Smart Financial Education Curriculum upon Consumers' 
Behavior and Confidence; 
Author and source: FDIC (Washington, D.C.: Federal Deposit Insurance 
Corporation, April 2007); 
Type of program: Adult classroom; 
Program or approach evaluated: Money Smart: financial education 
curriculum designed for low-and moderate-income individuals; 
Evaluation method: Pre-and post-test of program participants with 
follow-up survey 6-12 months after completion of program; 
Findings related to program effectiveness: Participants had 
significant positive changes in behavior and attitude 6-12 months 
after the program. Participants were more likely to open deposit 
accounts, save money, use a budget, and have increased confidence in 
their financial abilities compared with prior to their participation. 

Study title: Does Financial Education Affect Soldiers' Financial 
Behavior?; 
Author and source: Catherine Bell, Daniel Gorin and Jeanne M. Hogarth 
(Terre Haute, Ind.: Networks Financial Institute, August 2009); 
Type of program: Adult classroom; 
Program or approach evaluated: U.S. Army Personal Financial Management 
Training: financial education program for young enlisted soldiers 
taught by college instructors which covers topics such as financial 
ethics, developing a spending plan, credit, and investing; 
Evaluation method: Comparison group survey with follow-up 6 months 
after the program; 
Findings related to program effectiveness: When controlling for 
multiple factors, the study found that the course did not have an 
impact on most financial behaviors, with two exceptions. Soldiers who 
took the course were (1) more likely than the comparison group to 
report using informal spending plans and less likely to report using 
formal spending plans, and (2) were more likely to know the difference 
between discretionary and non-discretionary spending. 

Study title: Employer-Provided Retirement Planning Programs; 
Author and source: Robert L. Clark, Melinda Sandler Morrill, and 
Steven G. Allen (paper presented at the Annual Conference of the 
Pension Research Council, University of Pennsylvania, April 2009); 
Type of program: Adult classroom; 
Program or approach evaluated: Employer-provided retirement seminar; 
Evaluation method: Pre-and post-test of program participants at five 
companies; 
Findings related to program effectiveness: Participants demonstrated 
substantial increases in knowledge and confidence and later reported 
certain changes in their decision making, such as altering their 
expected retirement age. 

Study title: Financial Knowledge of the Low-Income Population: Effects 
of a Financial Education Program; 
Author and source: Min Zhan, Steven G. Anderson, and Jeff Scott, 
Journal of Sociology and Social Welfare 53 (2006): 53-74; 
Type of program: Adult classroom; 
Program or approach evaluated: Financial Links for Low-Income People: 
basic financial management training to persons earning less than 200 
percent of the poverty level; 
Evaluation method: Pre-and post-test of program participants; 
Findings related to program effectiveness: The financial training 
improved knowledge levels in all subject areas, although knowledge 
gains differed significantly based on certain participant 
characteristics, such as marital status and English proficiency. 

Study title: Force or Free Will? A Comparative Analysis of Mandatory 
Versus Voluntary Debtor Education; 
Author and source: Pamela P. Stokes and Adolfo Benavides, Journal of 
Legal, Ethical and Regulatory Issues 7 (2004): 73-85; 
Type of program: Adult classroom; 
Program or approach evaluated: Money management courses for debtors 
who filed for bankruptcy under Chapter 13; 
Evaluation method: Survey of program participants who attended a 
debtor education class over varying time frames; 
Findings related to program effectiveness: Debtor education classes 
improved the short-term and long-term financial management skills and 
behaviors of participants. Both mandatory and voluntary attendees 
benefited from the classes, although voluntary attendees reported the 
greatest benefit. 

Study title: Saving and the Effectiveness of Financial Education; 
Author and source: Annamaria Lusardi (Hanover, N.H.: Dartmouth 
College, January 2004); 
Type of program: Adult classroom; 
Program or approach evaluated: Employer-based retirement seminars; 
Evaluation method: National survey of households born between 1931 and 
1941; 
Findings related to program effectiveness: Individuals who attended an 
employer-based retirement seminar increased their financial wealth by 
almost 20 percent compared to those who did not attend a seminar. 

Study title: Saving Performance in the American Dream Demonstration: A 
National Demonstration of Individual Development Accounts (Final 
Report); 
Author and source: Mark Schreiner, Margaret Clancy, and Michael 
Sherraden (St. Louis, Mo.: Washington University, October 2002); 
Type of program: Adult classroom; 
Program or approach evaluated: Individual Development Accounts' 
financial education component; 
These accounts are designed to improve access to savings institutions 
for low-income individuals by matching deposits made for certain 
purposes. Participants also receive financial education; 
Evaluation method: Survey of participants and a control group 18 and 
42 months after program start; 
Findings related to program effectiveness: The number of hours of 
general financial education received correlated with the amount that 
participants saved, although more than 8 to 10 hours had no additional 
effect. 

Study title: The Effects of Financial Education in the Workplace: 
Evidence from a Survey of Households; 
Author and source: B. Douglas Bernheim and Daniel M. Garrett, Journal 
of Public Economics 87 (2003): 1487-1519; 
Type of program: Adult classroom; 
Program or approach evaluated: Employer-based financial education; 
Evaluation method: National telephone survey of respondents between 30 
and 48 years old; 
Findings related to program effectiveness: Employees who attended 
employer-based financial education were more likely to participate in 
401(k) plans and increased the amount they saved for retirement. 

Study title: The Effects of Financial Education on the Financial 
Knowledge of High School Students; 
Author and source: William B. Walstad, Ken Rebeck, and Richard A. 
MacDonald, Journal of Consumer Affairs 44 (2010): 336-357; 
Type of program: DVD-based youth curriculum; 
Program or approach evaluated: Financing Your Future: high school 
personal finance program delivered through a video that covers 
concepts such as saving, banking, credit, and budgeting; 
Evaluation method: Pre-and post-test of program participants with 
control group comparison; 
Findings related to program effectiveness: Students who participated 
in the program showed a much larger gain in financial knowledge than 
the control group, increasing their scores on 29 of the 30 measured 
items, as compared to 1 for the control group. 

Study title: Using a Financial Education Curriculum for Teens; 
Author and source: Karen P. Varcoe, Allen Martin, Zana Devitto, and 
Charles Go, Financial Counseling and Planning 16 (2005): 63-71; 
Type of program: Newsletter-based youth curriculum; 
Program or approach evaluated: Money Talks: series of four newsletters 
geared toward high school students aged 13-18 years, which cover 
topics including saving habits, shopping tips, car costs, and money 
values; 
Evaluation method: Pre-and post-test of program participants; 
Findings related to program effectiveness: The curriculum had a 
positive impact on the participants' knowledge and behavior, such as 
improved saving behavior and shopping decisions. 

Study title: The Impact of Credit Counseling on Subsequent Borrower 
Behavior; 
Author and source: Gregory Elliehausen, E. Christopher Lundquist, and 
Michael E. Staten, Journal of Consumer Affairs 41 (2007):1-28; 
Type of program: Counseling; 
Program or approach evaluated: Credit counseling: personalized advice 
and assistance to consumers who are typically deeply in debt; 
Evaluation method: Control group comparison over 3 years from the 
initial session; 
Findings related to program effectiveness: Borrowers who received 
credit counseling improved their credit profile and performance over 
the subsequent 3 years, compared with borrowers with similar initial 
credit profiles who did not receive counseling. 

Study title: Starting a New Chapter: The Role of Credit Counseling in 
Helping Debtors Recover from Bankruptcy; 
Author and source: Angela C. Lyons, Shawn Howard, and Eric Scherpf 
(Terre Haute, Ind.: Networks Financial Institute, November 2010); 
Type of program: Counseling; 
Program or approach evaluated: Credit counseling required to file for 
bankruptcy; 
Evaluation method: Pre-and post-test of program participants; 
Findings related to program effectiveness: Participants significantly 
improved their performance on a knowledge-based test, felt more 
knowledgeable about the bankruptcy process and the options available 
to deal with their financial problems, and felt that their overall 
ability to manage their finances had improved. 

Study title: A Little Knowledge Is a Good Thing: Empirical Evidence of 
the Effectiveness of Pre-Purchase Homeownership Counseling; 
Author and source: Abdighani Hirad and Peter M. Zorn (Cambridge, 
Mass.: Joint Center for Housing Studies, Harvard University, August 
2001); 
Type of program: Counseling; 
Program or approach evaluated: Affordable Gold: loan program targeted 
for borrowers who earn 100 percent or less of area median income; 
Freddie Mac required that at least one qualifying borrower receive pre-
purchase homeownership counseling; 
Evaluation method: Control group comparison of loan participants over 
at least 18 months from loan origination; 
Findings related to program effectiveness: Borrowers who received pre-
purchase counseling were, on average, 13 percent less likely to become 
60-day delinquent during the study period. In addition, those who 
received individual counseling were half as likely to become 
delinquent as those that received their counseling in a classroom. 

Study title: Is Technology-Enhanced Credit Counseling as Effective as 
In-Person Delivery?; 
Author and source: John M. Barron and Michael E. Staten (Philadelphia, 
Pa.: Federal Reserve Bank of Philadelphia, February 2011); 
Type of program: Counseling; 
Program or approach evaluated: Credit counseling: personalized advice 
and assistance to consumers who are typically deeply in debt; 
Evaluation method: Credit report comparison 1 year prior to, at the 
time of, and 2 and 4 years after the initial counseling; 
Findings related to program effectiveness: Credit counseling offered 
via the telephone or Internet resulted in outcomes no worse-and in 
some cases better-than counseling offered face-to-face. 

Source: GAO. 

[End of table] 

[End of section] 

Appendix III: Comments from the Consumer Financial Protection Bureau: 

Department of the Treasury: 
Washington, DC 20220: 

June 13, 2011: 

Ms. Alicia Puente Cackley: 
Director, Financial Markets and Community Investment: 
U.S. Government Accountability Office: 
441 G Street N.W. 
Washington, D.C. 20548: 

Dear Ms. Cackley: 

Thank you for the opportunity to comment on the GAO's draft report 
titled Financial Literacy: A Federal Certification Process for 
Providers Would Pose Challenges. 

The Consumer Financial Protection Bureau (CFPB) welcomes this report 
and commends the GAO for its comprehensive review of the studies 
evaluating the effectiveness of financial literacy programs.	Financial 
education is one of the responsibilities of the CFPB under the Dodd-
Frank Wall Street Reform and Consumer Protection Act. The statute 
directs the CFPB to establish an Office of Financial Education to 
develop and implement initiatives to educate and empower consumers to 
make better informed financial decisions. Other offices established 
under the statute, including the Office of Servicemember Affairs, the 
Office of Fair Lending and Equal Opportunity, and the Office of 
Financial Protection for Older Americans, are also tasked with 
advancing financial education. The overarching goal of this work will 
be to improve the ability of consumers to make informed choices in the 
financial services marketplace. 

As the report points out, there are many programs and strategies to 
improve consumers' financial decision making. The CFPB agrees with the 
report's characterization of financial literacy as the "ability to use 
knowledge and skills to manage financial resources effectively" for a 
lifetime of financial well-being. Ensuring that financial literacy 
programs improve financial outcomes for individuals and families is a 
challenging task. The report raises important considerations about
how a certification process could potentially affect the quality and 
supply of effective providers of financial literacy programs. 

GAO identifies both benefits and significant challenges to developing 
a federal financial literacy certification process. We believe 
additional exploration of the pros and cons of a certification 
process, the goals of a certification, potential methods of 
certification, and alternatives to certification would be needed 
before any decision to create a federal certification program could be 
made. 

The CFPB will be coordinating our financial education and financial 
capability efforts with those of other federal agencies as we work 
toward the shared goal of improving the overall financial literacy of 
consumers. This report is timely and helpful to this effort. 

Thank you for your work on this important issue. 

Sincerely yours, 

Signed by: 

Gail Hillebrand: 
Associate Director: 
Consumer Education and Engagement: 
Consumer Financial Protection Bureau: 

[End of section] 

Appendix IV: GAO Contact and Staff Acknowledgments: 

GAO Contact: 

Alicia Puente Cackley (202) 512-8678 or cackleya@gao.gov: 

Staff Acknowledgments: 

In addition to the contact named above, Jason Bromberg (Assistant 
Director), Bernice Benta, Tania Calhoun, Daniel Newman, Jennifer 
Schwartz, Andrew Stavisky, and Seyda Wentworth made key contributions 
to this report. 

[End of section] 

Footnotes: 

[1] Pub. L. No. 111-203, Title X, § 1013(d)(7), 124 Stat. 1376, 1966 
(2010). 

[2] Harris Interactive Inc., prepared for The National Foundation for 
Credit Counseling, "The 2010 Consumer Financial Literacy Survey Final 
Report" (April 2010). 

[3] FINRA Investor Education Foundation, "Financial Capability in the 
United States, Initial Report of Research Findings from the 2009 
National Survey, A Component of the National Financial Capability 
Study" (New York, N.Y.: Dec. 1, 2009). 

[4] Council for Economic Education, Survey of the States: Economic, 
Personal Finance & Entrepreneurship Education in Our Nation's Schools 
in 2009 (New York, N.Y.: Council for Economic Education, 2009). 

[5] Pub. L. No. 108-159, Title V, 117 Stat. 2003 (2003) (codified at 
20 U.S.C. §§ 9701-08). 

[6] Pub. L. No. 111-203, Title X, § 1013(d), 124 Stat. 1376, 1966 
(2010). The Secretary of the Treasury has designated July 21, 2011, as 
the date the Consumer Financial Protection Bureau will begin 
exercising its new authorities. 75 Fed. Reg. 57252 (Sept. 20, 2010). 

[7] The Bankruptcy Abuse Prevention and Consumer Protection Act of 
2005 amended the federal bankruptcy code to require (1) individuals to 
receive budget and credit counseling from an approved provider before 
filing a petition in bankruptcy and (2) bankruptcy petitioners to 
complete an instructional course on personal financial management in 
order to have their debts discharged. Pub. L. No. 109-8, § 106, 119 
Stat. 23, 37-42 (2005) (amending various sections of Title 11). For 
the purposes of this report, hereafter we refer to the prefiling 
budget and counseling requirement as the credit counseling requirement 
and the predischarge personal financial management course as the 
debtor education requirement. 

[8] For the purposes of this report, we are counting two related 
papers that examined the American Dream Demonstration Project--in an 
interim and final report--as a single study. 

[9] Of the 29 studies, 12 were published in peer-reviewed journals. 

[10] Angela C. Lyons, Lance Palmer, Koralalage S. U. Jayaratne, and 
Erik Scherpf, "Are We Making the Grade? A National Overview of 
Financial Education and Program Evaluation," The Journal of Consumer 
Affairs 40 (2006): 208-35. 

[11] Jane Schuchardt, Sherman D. Hanna, Tahira K. Hira, Angela C. 
Lyons, Lance Palmer, and Jing Jian Xiao, "Financial Literacy and 
Education Research Priorities," Journal of Financial Counseling and 
Planning 20 (2009): 84-95. The National Research Symposium on 
Financial Literacy and Education was convened by Treasury and the U.S. 
Department of Agriculture's Cooperative State Research, Education, and 
Extension Service on October 6-7, 2008. The symposium reviewed 
existing research findings, identified gaps in the literature, and 
defined and prioritized questions for future analysis. 

[12] Sharon M. Danes and Heather Haberman, Evaluation of the NEFE High 
School Financial Planning Program 2003-2004 (Denver, Colo.: National 
Endowment for Financial Education, 2004). 

[13] Evaluation and Training Institute, JA Finance Park Final Report 
(Los Angeles, Calif.: Junior Achievement, May 2008). 

[14] Tzu-Chin Martina Peng, Suzanne Bartholomae, Jonathan J. Fox, and 
Garrett Cravener, "The Impact of Personal Finance Education Delivered 
in High School and College Courses," Journal of Family and Economic 
Issues 28 (2007): 265-284. 

[15] B. Douglas Bernheim, Daniel M. Garrett, and Dean M. Maki, 
"Education and Saving: The Long-Term Effects of High School Financial 
Curriculum Mandates," Journal of Public Economics 80 (2001): 435-465; 
Shawn Cole and Gauri Kartini Shastry, Smart Money: The Effect of 
Education Cognitive Ability and Financial Literacy on Financial Market 
Participation (Cambridge, Mass.: Harvard Business School, February 
2009); Michael Gutter, Financial Management Practices of College 
Students from States with Varying Financial Education Mandates 
(Denver, Colo.: National Endowment for Financial Education, December 
2009); and Sharon Tennyson and Chau Nguyen, "State Curriculum Mandates 
and Student Knowledge of Personal Finance," Journal of Consumer 
Affairs 35 (2001): 241-262. 

[16] Council for Economic Education, 2009. The 13 states that required 
students to take a personal finance course as a high school graduation 
requirement as of 2009 were Arkansas, Georgia, Idaho, Illinois, 
Louisiana, Maryland, New Jersey, New York, Oklahoma, South Dakota, 
Tennessee, Utah, and Virginia. 

[17] Bernheim, 2001; Gutter, 2009; and Tennyson, 2001. 

[18] Bernheim, 2001. 

[19] Cole, 2009. 

[20] FDIC, A Longitudinal Evaluation of the Intermediate-Term Impact 
of the Money Smart Financial Education Curriculum upon Consumers' 
Behavior and Confidence (Washington, D.C.: Federal Deposit Insurance 
Corporation, April 2007). 

[21] The authors controlled for the following additional factors: 
years in the military, pay grade, gender, education, race/ethnicity, 
marital status, pre-military experiences, and possession of a credit 
card. Catherine Bell, Daniel Gorin, and Jeanne M. Hogarth, Does 
Financial Education Affect Soldiers' Financial Behavior? (Terre Haute, 
Ind.: Networks Financial Institute, August 2009). 

[22] John M. Barron and Michael E. Staten, Is Technology-Enhanced 
Credit Counseling as Effective as In-Person Delivery? (Philadelphia, 
Pa.: Federal Reserve Bank of Philadelphia, February 2011). 

[23] Abdighani Hirad and Peter M. Zorn, A Little Knowledge Is a Good 
Thing: Empirical Evidence of the Effectiveness of Pre-Purchase 
Homeownership Counseling (Cambridge, Mass.: Joint Center for Housing 
Studies, Harvard University, August 2001). 

[24] Lois A. Vitt, Gwen M. Reichback, Jamie L. Kent, and Jurg K. 
Siegenthaler, Goodbye to Complacency: Financial Education in the U.S. 
2000-2005 (Washington, D.C.: AARP, 2005). 

[25] New America Foundation, The Effectiveness of Youth Financial 
Education: Summary of a Convening Held July 15-16, 2008 (Washington, 
D.C.: December 2008). 

[26] [hyperlink, http://www.treasury.gov/press-center/press-
releases/Pages/js1111.aspx].  

[27] Organization for Economic Cooperation and Development, OECD 
Recommendation on Principles and Good Practices for Financial 
Education and Awareness (Paris, France: Nov. 4, 2005). The 
Organization for Economic Cooperation and Development is a forum of 34 
member countries whose mission is to promote policies that will 
improve the economic and social well-being of people around the world. 

[28] [hyperlink, http://www.jumpstart.org/assets/files/2010_J$-
BestPracticesMaterials.pdf].  

[29] GAO, Highlights of a GAO Forum: The Federal Government's Role in 
Improving Financial Literacy, [hyperlink, 
http://www.gao.gov/products/GAO-05-93SP] (Washington, D.C.: Nov. 15, 
2004). 

[30] Annamaria Lusardi, Robert L. Clark, Jonathan Fox, John Grable, 
and Ed Taylor, Promising Learning Strategies, Interventions, and 
Delivery Methods in Financial Literacy Education (Denver, Colo.: 
National Endowment for Financial Education, 2010). 

[31] Barron, 2011. 

[32] GAO, Consumer Finance: Factors Affecting the Financial Literacy 
of Individuals with Limited English Proficiency, [hyperlink, 
http://www.gao.gov/products/GAO-10-518] (Washington, D.C.: May 21, 
2010). 

[33] Lutheran Immigration and Refugee Service, "Financial Literacy for 
Newcomers: Weaving Immigrant Needs into Financial Education" 
(Baltimore, Md.: Mar. 27, 2006). 

[34] GAO, Teacher Quality: Sustained Coordination among Key Federal 
Education Programs Could Enhance State Efforts to Improve Teacher 
Quality, [hyperlink, http://www.gao.gov/products/GAO-09-593] 
(Washington, D.C.: July 6, 2009). 

[35] Wendy L. Way and Karen Holden, Teacher's Background & Capacity to 
Teach Personal Finance (Denver, Colo.: National Endowment for 
Financial Education, March 2009). 

[36] GAO, Retirement Savings: Automatic Enrollment Shows Promise for 
Some Workers, but Proposals to Broaden Retirement Savings for Other 
Workers Could Face Challenges, [hyperlink, 
http://www.gao.gov/products/GAO-10-31] (Washington, D.C.: Oct. 23, 
2009). 

[37] Brigitte C. Madrian and Dennis F. Shea, "The Power of Suggestion: 
Inertia in 401(k) Participation and Savings Behavior," The Quarterly 
Journal of Economics 116 (2001): 1149-1187. 

[38] Richard H. Thaler and Shlomo Benartzi, "Save More Tomorrow: Using 
Behavioral Economics to Increase Employee Savings," The Journal of 
Political Economy 112 (2004): S164-S187. 

[39] Automatic reminders can also act like commitment mechanisms and 
help people stick to plans. For example, experiments with randomly 
selected new bank account holders showed that those who received a 
monthly reminder about saving via text message or letter saved 6 
percent more than those who did not and were 3 percent more likely to 
achieve their targeted amount. Also, reminders that highlighted 
clients' goals were two times more effective than reminders that did 
not mention the goal. See Dean Karlan, Margaret McConnell, Sendhil 
Mullainathan, and Jonathan Zinman, "Getting to the Top of Mind: How 
Reminders Increase Saving," NBER Working Paper 16205, July 2010. 

[40] See, for example, Congressional Research Service, Retirement Plan 
Participation and Contributions: Trends from 1998 to 2006, RL33116 
(Washington, D.C.: Jan. 30, 2009). 

[41] Esther Duflo, William Gale, Jeffrey Liebman, Peter Orszag, and 
Emmanuel Saez, "Saving Incentives for Low-and Middle-Income Families: 
Evidence from a Field Experiment with H&R Block," The Quarterly 
Journal of Economics (November 2006): 1311-1346. 

[42] Individual development accounts are specialized savings accounts 
that provide lower-income consumers with matching funds when balances 
are used for particular purposes, such as buying a home, starting a 
business, or paying for education. Individual development accounts 
have received support from foundations, private donors, and the 
government. 

[43] Gregory Mills, William G. Gale, Rhiannon Patterson, Gary V. 
Engelhardt, Michael D. Eriksen, and Emil Apostolov, "Effects of 
Individual Development Accounts on Asset Purchases and Saving 
Behavior: Evidence from a Controlled Experiment," Journal of Public 
Economics 92 (2008): 1509-1530. 

[44] Michal Grinstein-Weiss, Michael Sherraden, William G. Gale, 
William M. Rohe, Mark Schreiner, and Clinton Key, Ten-Year Impacts of 
Individual Development Accounts on Homeownership: Evidence from a 
Randomized Experiment (Washington, D.C.: Brookings Institute: Mar. 4, 
2011). 

[45] Julie Agnew and Lisa R. Szykman, Asset Allocation and Information 
Overload: The Influence of Information Display, Asset Choice and 
Investor Experience (Boston, Mass.: Center for Retirement Research, 
Sept. 28, 2004) and Sheena S. Iyengar and Wei Jiang, The Psychological 
Costs of Ever Increasing Choice: A Fallback to the Sure Bet (New York, 
N.Y.: Columbia University: Apr. 5, 2005). 

[46] GAO, Social Security Statements: Social Security Administration 
Should Better Evaluate Whether Workers Understand Their Statements, 
[hyperlink, http://www.gao.gov/products/GAO-05-192] (Washington, D.C.: 
Apr. 1, 2005); GAO, Social Security Administration: Longstanding 
Problems in SSA's Letters to the Public Need to Be Fixed, [hyperlink, 
http://www.gao.gov/products/GAO/HEHS-00-179] (Washington, D.C.: Sept. 
26, 2000); GAO, Credit Cards: Increased Complexity in Rates and Fees 
Heightens Need for More Effective Disclosures to Consumers, 
[hyperlink, http://www.gao.gov/products/GAO-06-929] (Washington, D.C.: 
Sept. 12, 2006); and GAO, SSA Benefit Statements: Well Received by the 
Public but Difficult to Comprehend, [hyperlink, 
http://www.gao.gov/products/GAO/HEHS-97-19] (Washington, D.C.: Dec. 5, 
1996). 

[47] Annamaria Lusardi, Punam Anand Keller, and Adam M. Keller, "New 
Ways to Make People Save: A Social Marketing Approach" in Overcoming 
the Saving Slump: How to Increase the Effectiveness of Financial 
Education and Saving Programs, ed. Annamaria Lusardi (Chicago, Ill.: 
University of Chicago Press, 2008), 209-236. 

[48] Esther Duflo and Emmanuel Saez, "The Role of Information and 
Social Interactions in Retirement Plan Decisions: Evidence from a 
Randomized Experiment," The Quarterly Journal of Economics, 118 
(2003): 815-842. 

[49] Annamaria Lusardi, Punam Anand Keller, and Adam Keller, 
Increasing the Effectiveness of Retirement Saving Programs for Females 
and Low Income Employees: A Marketing Approach (Denver, Colo.: 
National Endowment for Financial Education, April 2009). 

[50] The Bankruptcy Code, as amended by the Bankruptcy Abuse 
Prevention and Consumer Protection Act of 2005, describes credit 
counseling as "an individual or group briefing (including a briefing 
conducted by telephone or on the Internet) that outline[s] the 
opportunities for available credit counseling and assist[s] such 
individual in performing a related budget analysis." 11 U.S.C. § 
109(h)(1). "Debtor education" is described as "an instructional course 
concerning personal financial management." 11 U.S.C. § 111(d)(1)(C). 
The interim regulations require that the course must be conducted for 
a minimum of 2 hours and cover budget development, money management, 
wise use of credit, and consumer information. 28 C.F.R. § 58.25(f), 
(g). 

[51] Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, 
§ 106, Pub. L. No. 109-8, 119 Stat. 23, 37-42 (2005) (amending various 
sections of Title 11). 

[52] City, county, and state governments may participate as housing 
counseling agencies in HUD's program but do not require approval. 
Twenty participating entities were state housing finance agencies and 
1,691 were branches and affiliates of approved intermediary 
organizations. HUD approves national and regional intermediaries that 
have a network of providers. 

[53] In addition, the Institute for Financial Literacy certifies 
individuals to provide financial counseling, education, and related 
services. 

[54] GAO, Executive Guide: Effectively Implementing the Government 
Performance and Results Act, [hyperlink, 
http://www.gao.gov/products/GAO/GGD-96-118] (Washington, D.C.: June 1, 
1996). 

[55] NeighborWorks America is an organization chartered by Congress in 
1978 as the Neighborhood Reinvestment Corporation. 42 U.S.C. §§ 8101- 
8107. The organization began operating as NeighborWorks America in 
2005. 

[56] Some organizations have already developed model content standards 
or core competencies. For example, the Jump$tart Coalition for 
Personal Financial Literacy has developed "National Standards in K-12 
Personal Finance Education," which delineate the personal finance 
knowledge and skills that elementary and secondary students should 
possess. The Department of the Treasury has developed a key set of 
"core competencies" that define what consumers should know to make 
informed decisions about their personal finances. 

[57] Application Procedures and Criteria for Approval of Nonprofit 
Budget and Credit Counseling Agencies and Approval of Providers of a 
Personal Financial Management Instructional Course by United States 
Trustees, Executive Office for United States Trustees, Justice, 71 
Fed. Reg. 38076 (July 5, 2006). 

[58] An exception is the counseling required for borrowers prior to 
receiving a Home Equity Conversion Mortgage, for which HUD specifies 
the items that must be discussed with the borrower. 

[59] We estimated the costs associated with the Trustee Program's 
Credit Counseling and Debtor Education Unit in 2008. GAO, Bankruptcy 
Reform: Dollar Costs Associated with the Bankruptcy Abuse Prevention 
and Consumer Protection Act of 2005, GAO-08-697 (Washington, D.C.: 
June 27, 2008). 

[60] Lengthy rulemaking processes are not unusual. In a review of 16 
significant final rules among a number of federal agencies, we found 
that the average length of time from initiation to final publication 
of a final rule was just over 4 years. GAO, Federal Rulemaking: 
Improvements Needed to Monitoring and Evaluation of Rules Development 
as Well as to the Transparency of OMB Regulatory Reviews, [hyperlink, 
http://www.gao.gov/products/GAO-09-205] (Washington, D.C.: Apr. 20, 
2011). 

[61] Housing Counseling Program, Department of Housing and Urban 
Development, 72 Fed. Reg. 55638 (Sept. 28, 2007) (codified at 24 
C.F.R. Part 214). 

[62] Pub. L. No. 111-203, Title XIV, Subtitle D, 124 Stat. 1376, 2163 
(2010). 

[63] GAO, Reverse Mortgages: Product Complexity and Consumer 
Protection Issues Underscore Need for Improved Controls over 
Counseling for Borrowers, [hyperlink, 
http://www.gao.gov/products/GAO-09-606] (Washington, D.C.: June 29, 
2009). 

[64] Two of the papers looked at the American Dream Demonstration 
Project; one paper presented preliminary results and the second was 
the final evaluation report. We reviewed both of these papers, but for 
reporting purposes have counted them as a single study. 

[65] GAO, Bankruptcy Reform: Dollar Costs Associated with the 
Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, 
[hyperlink, http://www.gao.gov/products/GAO-08-697] (Washington, D.C.: 
June 27, 2008). 

[End of section] 

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