United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2001-10-01 monographic deposited born digital 70 p. GA 1.13:GAO-02-69G https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-69G P0b002ee180399e9b f:d0269g DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-02-69G machine generated eng fdlp REPORT GAOREPORTS-GAO-02-69G GAO-02-69G Erroneous payments Internal controls Monitoring Performance measures Program evaluation Strategic planning Accounting standards Risk management Reporting requirements Information resources management Food Stamp Program HHS Temporary Assistance for Needy Families Program Other Written Product A02111 Improper payments are a widespread and significant problem in the federal government, among states, foreign governments, and private sector companies. While in the private sector improper payments most often present an internal problem that threatens profitability, in the public sector they can translate into serving fewer recipients or represent wasteful spending or a higher relative tax burden. Despite a climate of increased scrutiny, most improper payments associated with federal programs are unidentified. Yet they drain taxpayer resources from the missions and goals of our government. The root causes of improper payments can normally be tracked to a lack of, or breakdown in, internal controls. The risk of improper payments increases in programs with complex criteria for computing payments, a significant volume of transactions, or emphasis on expediting payments. In this executive guide, GAO highlights many of the strategic actions taken by the study participants to reduce improper payments. Five components of internal control are listed--control environment, risk assessment, control activities, information and communications, and monitoring. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-69G/html/GAOREPORTS-GAO-02-69G.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-69G/pdf/GAOREPORTS-GAO-02-69G.pdf GAO-02-69G https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-69G Other Written Product GAO-02-69G; Strategies to Manage Improper Payments: Learning From Public and Private Sector Organizations; Erroneous payments Internal controls Monitoring Performance measures Program evaluation Strategic planning Accounting standards Risk management Reporting requirements Information resources management Food Stamp Program HHS Temporary Assistance for Needy Families Program