Improper Payments
Christopher A. Mucke, CPA
Email: cmucke@aclrsbs.com
Office phone 734.744.4400
This page is a collection of documents from both Federal and State levels culminating the efforts by which government agencies have addressed improper payments. It is by no means complete, and will be updated regularly.
Index of this page:
Related Web Pages at this Web site:
Maintained by ACLR.
Please e-mail your suggestions for additions and changes to wyancey@aclrsbs.com.
Federal
- The White House, Office of the Press Secretary
- Office of Management and Budget
- Memorandum for Heads of Executive Departments and Agencies,
M-10-13, Peter R. Orszag, March 22, 2010. Includes “Appendix C, Part III. Requirements for Implementing Executive Order 13520: Reducing Improper Payments”.
- Memorandum for Heads of Executive Departments and Agencies,
M-06-23, Rob Portman, August 10, 2006. Includes “Appendix C. Requirements for Effective Measurement and Remediation of Improper Payments"
.
- Improving the Accuracy and Integrity of Federal Payments, January 8, 2009
- General Accountability Office
- GAO-02-69G (October 2001) STRATEGIES TO MANAGE IMPROPER PAYMENTS: Learning From Public and Private Sector Organizations
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FY 2008 Financial Statement; GAO Opinion (December 9, 2008)
Adverse Opinion on Internal Control:
"the federal government did not have effective internal controls to determine the full extent to which improper payments occur and to reasonably assure that appropriate actions are taken to cost-effectively reduce improper payments as intended by the Improper Payments Information Act of 2002 (IPIA)."
"we noted continuing weaknesses related to the federal government’s ability to determine the full extent of improper payments…"
- GAO-09-468 (September 23, 2009)
DCAA AUDITS - Widespread Problems with Audit Quality Require Significant Reform;
DCAA Does Not Perform Sufficient Work to Identify and Collect Contractor Overpayments (Appendix II)
- GAO-09-468 (September 23, 2009)
IMPROPER PAYMENTS - Significant Improvements Needed in DOD’s Efforts to Address Improper Payment and Recovery Auditing Requirements
"DOD did not conduct risk assessments for all of its payment activities as $322 billion in agency outlays were excluded from the amounts assessed.
For those payment activities reviewed, DOD assessed the risk of improper payments occurring as low despite the department’s long-standing financial management
weaknesses and could not provide documentation supporting the methodologies used and the final risk level.
GAO also found that DOD did not estimate improper payments for commercial pay under IPIA requirements, its largest payment activity [$340.3 Billion]."
- GAO-09-628T (April 22, 2009)
Agencies reported improper payment estimates of $72 billion for fiscal year 2008, which represented about
4 percent of the $1.8 trillion of reported outlays for the related programs.
The total improper payment estimate does not yet reflect the full scope of improper payments across executive branch agencies;
noncompliance issues with IPIA continue; and agencies continue to face challenges in the design or implementation of internal controls
critical to identifying and preventing improper payments.
- GAO-10-143 (March 2010)
MEDICARE RECOVERY AUDIT CONTRACTING: Weaknesses Remain in Addressing Vulnerabilities to Improper Payments, Although Improvements Made to Contractor Oversight.
- Office of the Special Inspector General for Iraq Reconstruction
- SIGIR 10-011, Iraq Reconstruction Funds: Forensic Audits Identifying Fraud, Waste, and Abuse, Interim Report #2, January 28, 2010
- U.S. Department of Transportation
- AA-2009-002, ARRA Advisory, Sampling of Improper Payments in Major DOT Grants Programs, June 22, 2009
- Centers for Medicare & Medicaid Services
State