<mods xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.3" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" ID="P0b002ee180375cf6">
<name type="corporate">
 <namePart>United States Government Publishing Office</namePart>
 <role>
  <roleTerm authority="marcrelator" type="text">publisher</roleTerm>
  <roleTerm authority="marcrelator" type="code">pbl</roleTerm>
</role>
 <role>
  <roleTerm authority="marcrelator" type="text">distributor</roleTerm>
  <roleTerm authority="marcrelator" type="code">dst</roleTerm>
</role>
</name>
<name type="corporate">
 <namePart>United States</namePart>
 <namePart>Government Accountability Office</namePart>
 <role>
  <roleTerm authority="marcrelator" type="text">author</roleTerm>
  <roleTerm authority="marcrelator" type="code">aut</roleTerm>
</role>
 <description>Government Organization</description>
</name>
<typeOfResource>text</typeOfResource>
<genre authority="marcgt">government publication</genre>
<language>
 <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</language>
<extension>
 <collectionCode>GAOREPORTS</collectionCode>
 <category>Legislative Agency Publications</category>
 <waisDatabaseName>gao</waisDatabaseName>
 <branch>legislative</branch>
 <dateIngested>2010-08-12</dateIngested>
</extension>
<originInfo>
 <publisher>U.S. Government Printing Office</publisher>
 <dateIssued encoding="w3cdtf">2007-03-29</dateIssued>
 <issuance>monographic</issuance>
</originInfo>
<physicalDescription>
 <note type="source content type">deposited</note>
 <digitalOrigin>born digital</digitalOrigin>
 <extent>35 p.</extent>
</physicalDescription>
<classification authority="sudocs">GA 1.13:GAO-07-635T</classification>
<identifier type="uri">https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-635T</identifier>
<identifier type="local">P0b002ee180375cf6</identifier>
<identifier type="former package identifier">f:d07635t</identifier>
<recordInfo>
 <recordContentSource authority="marcorg">DGPO</recordContentSource>
 <recordCreationDate encoding="w3cdtf">2010-08-12</recordCreationDate>
 <recordChangeDate encoding="w3cdtf">2011-03-23</recordChangeDate>
 <recordIdentifier source="DGPO">GAOREPORTS-GAO-07-635T</recordIdentifier>
 <recordOrigin>machine generated</recordOrigin>
 <languageOfCataloging>
  <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</languageOfCataloging>
</recordInfo>
<accessCondition type="GPO scope determination">fdlp</accessCondition>
<extension>
 <docClass>REPORT</docClass>
 <accessId>GAOREPORTS-GAO-07-635T</accessId>
 <reportNumber>GAO-07-635T</reportNumber>
 <subject>Accountability</subject>
 <subject>Allocation (Government accounting)</subject>
 <subject>Erroneous payments</subject>
 <subject>Financial management</subject>
 <subject>Government collections</subject>
 <subject>Internal controls</subject>
 <subject>Noncompliance</subject>
 <subject>Overpayments</subject>
 <subject>Regulatory agencies</subject>
 <subject>Reporting requirements</subject>
 <subject>Risk assessment</subject>
 <type>Testimony</type>
 <accountNo>A67427</accountNo>
 <law congress="107" isPrivate="false" number="107"></law>
 <statuteAtLarge volume="112">
                      <pages pages="936"></pages>
                </statuteAtLarge>
 <statuteAtLarge volume="115">
                      <pages pages="1012"></pages>
                </statuteAtLarge>
 <statuteAtLarge volume="116">
                      <pages pages="2350"></pages>
                </statuteAtLarge>
</extension>
<titleInfo>
 <title>Improper Payments: Agencies&apos; Efforts to Address Improper Payment and Recovery Auditing Requirements Continue</title>
</titleInfo>
<abstract>The federal government is accountable for how its agencies and
grantees spend hundreds of billions of taxpayer dollars and is	 
responsible for safeguarding those funds against improper	 
payments as well as for recouping those funds when improper	 
payments occur. The Congress enacted the Improper Payments	 
Information Act of 2002 (IPIA) and the Recovery Auditing Act to  
address these issues. Fiscal year 2006 marked the 3rd year that  
agencies were required to report improper payment and recovery	 
audit information in their Performance and Accountability	 
Reports. GAO was asked to testify on the progress agencies have  
made in these areas. Specifically, GAO focused on (1) trends in  
agencies&apos; reporting under IPIA from fiscal years 2004 through	 
2006, (2) challenges in reporting improper payment information	 
and improving internal control, and (3) agencies&apos; reporting of	 
recovery auditing efforts. This testimony is based on GAO&apos;s	 
previous reports on agencies&apos; efforts to implement IPIA 	 
requirements for fiscal years 2005 and 2004 and current review of
available fiscal year 2006 improper payment and recovery auditing
information. The Office of Management and Budget (OMB) provided  
technical comments that were incorporated as appropriate.</abstract>
<location>
 <url displayLabel="HTML rendition" access="raw object">https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-635T/html/GAOREPORTS-GAO-07-635T.htm</url>
 <url displayLabel="PDF rendition" access="raw object">https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-635T/pdf/GAOREPORTS-GAO-07-635T.pdf</url>
</location>
<identifier type="preferred citation">GAO-07-635T</identifier>
<location>
 <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-635T</url>
</location>
<note>Testimony</note>
<extension>
 <searchTitle>GAO-07-635T; Improper Payments: Agencies&apos; Efforts to Address Improper Payment and Recovery Auditing Requirements Continue;
            </searchTitle>
</extension>
<subject>
 <topic>Accountability</topic>
 <topic>Allocation (Government accounting)</topic>
 <topic>Erroneous payments</topic>
 <topic>Financial management</topic>
 <topic>Government collections</topic>
 <topic>Internal controls</topic>
 <topic>Noncompliance</topic>
 <topic>Overpayments</topic>
 <topic>Regulatory agencies</topic>
 <topic>Reporting requirements</topic>
 <topic>Risk assessment</topic>
</subject>
<relatedItem type="isReferencedBy">
 <titleInfo>
  <title>United States Statutes at Large</title>
  <partNumber>Volume 112 Page 936</partNumber>
</titleInfo>
 <identifier type="Statute citation">112 Stat. 936</identifier>
</relatedItem>
<relatedItem type="isReferencedBy">
 <titleInfo>
  <title>United States Statutes at Large</title>
  <partNumber>Volume 115 Page 1012</partNumber>
</titleInfo>
 <identifier type="Statute citation">115 Stat. 1012</identifier>
</relatedItem>
<relatedItem type="isReferencedBy">
 <titleInfo>
  <title>United States Statutes at Large</title>
  <partNumber>Volume 116 Page 2350</partNumber>
</titleInfo>
 <identifier type="Statute citation">116 Stat. 2350</identifier>
</relatedItem>
<relatedItem type="isReferencedBy">
 <titleInfo>
  <title>United States Public Law 107 (107th Congress)</title>
</titleInfo>
 <identifier type="public law citation">Public Law 107-107</identifier>
</relatedItem>
</mods>