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 <subject>Accountability</subject>
 <subject>Budget obligations</subject>
 <subject>Erroneous payments</subject>
 <subject>Federal agencies</subject>
 <subject>Federal aid programs</subject>
 <subject>Federal funds</subject>
 <subject>Federal legislation</subject>
 <subject>Financial management</subject>
 <subject>Internal controls</subject>
 <subject>Payments</subject>
 <subject>Performance measures</subject>
 <subject>Reporting requirements</subject>
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 <title>Financial Management: Challenges in Meeting Governmentwide Improper Payment Requirements</title>
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<abstract>Improper payments are a longstanding, widespread, and significant
problem in the federal government. The Congress enacted the	 
Improper Payments Information Act (IPIA) of 2002 to address this 
issue. Fiscal year 2004 marked the first year that federal	 
agencies governmentwide were required to report improper payment 
information under IPIA. One result of IPIA has been increased	 
visibility over improper payments by requiring federal agencies  
to identify programs and activities susceptible to improper	 
payments, estimate the amount of their improper payments, and	 
report on the amount of and their actions to reduce their	 
improper payments in their annual Performance and Accountability 
Reports (PAR). Because of your continued interest in addressing  
the governmentwide improper payments issue, you asked GAO to	 
report on the progress being made by agencies in complying with  
certain requirements of IPIA. My testimony today summarizes the  
results of that work reported to you in March 2005. Ultimately,  
the success of this legislation hinges on each agency&apos;s diligence
and commitment to identifying, estimating, and determining the	 
causes of, then taking corrective actions, and measuring progress
in reducing improper payments.</abstract>
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<identifier type="preferred citation">GAO-05-907T</identifier>
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<note>Testimony</note>
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<subject>
 <topic>Accountability</topic>
 <topic>Budget obligations</topic>
 <topic>Erroneous payments</topic>
 <topic>Federal agencies</topic>
 <topic>Federal aid programs</topic>
 <topic>Federal funds</topic>
 <topic>Federal legislation</topic>
 <topic>Financial management</topic>
 <topic>Internal controls</topic>
 <topic>Payments</topic>
 <topic>Performance measures</topic>
 <topic>Reporting requirements</topic>
 <topic>Risk management</topic>
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  <title>United States Statutes at Large</title>
  <partNumber>Volume 116 Page 2350</partNumber>
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 <identifier type="Statute citation">116 Stat. 2350</identifier>
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  <title>United States Public Law 300 (107th Congress)</title>
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