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 <subject>Accountability</subject>
 <subject>Accounting procedures</subject>
 <subject>Allocation (Government accounting)</subject>
 <subject>Audit reports</subject>
 <subject>Erroneous payments</subject>
 <subject>Financial management</subject>
 <subject>Internal controls</subject>
 <subject>Overpayments</subject>
 <subject>Questionable payments</subject>
 <subject>Reporting requirements</subject>
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<titleInfo>
 <title>Improper Payments: Responses to Posthearing Questions Related to Agencies&apos; Progress in Addressing Improper Payment and Recovery Auditing Requirements</title>
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<abstract>On March 29, 2007, we testified before the Senate Committee on
Homeland Security and Governmental Affairs, Federal Financial	 
Management, Government Information, Federal Services, and	 
International Security Subcommittee at a hearing entitled,	 
&quot;Eliminating and Recovering Improper Payments.&quot; At the hearing,  
we discussed federal agencies&apos; progress in addressing key	 
requirements of the Improper Payments Information Act of 2002	 
(IPIA) and Section 831 of the National Defense Authorization Act 
for Fiscal Year 2002, commonly known as the Recovery Auditing	 
Act. Our review and testimony 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 letter responds to Congress&apos;s	 
April 18, 2007, request to provide answers to follow-up questions
relating to our March 29, 2007, testimony. The responses are	 
based on work associated with previously issued GAO products and 
data reported in agencies&apos; performance and accountability reports
(PAR).</abstract>
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<note>Correspondence</note>
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 <searchTitle>GAO-07-834R; Improper Payments: Responses to Posthearing Questions Related to Agencies&apos; Progress in Addressing Improper Payment and Recovery Auditing Requirements;
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<subject>
 <topic>Accountability</topic>
 <topic>Accounting procedures</topic>
 <topic>Allocation (Government accounting)</topic>
 <topic>Audit reports</topic>
 <topic>Erroneous payments</topic>
 <topic>Financial management</topic>
 <topic>Internal controls</topic>
 <topic>Overpayments</topic>
 <topic>Questionable payments</topic>
 <topic>Reporting requirements</topic>
</subject>
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  <title>United States Statutes at Large</title>
  <partNumber>Volume 110 Page 1321</partNumber>
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 <identifier type="Statute citation">110 Stat. 1321</identifier>
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  <title>United States Statutes at Large</title>
  <partNumber>Volume 115 Page 1012</partNumber>
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 <identifier type="Statute citation">115 Stat. 1012</identifier>
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  <title>United States Statutes at Large</title>
  <partNumber>Volume 116 Page 2350</partNumber>
</titleInfo>
 <identifier type="Statute citation">116 Stat. 2350</identifier>
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  <title>United States Statutes at Large</title>
  <partNumber>Volume 117 Page 2066</partNumber>
</titleInfo>
 <identifier type="Statute citation">117 Stat. 2066</identifier>
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 <titleInfo>
  <title>United States Public Law 107 (107th Congress)</title>
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  <title>United States Public Law 173 (108th Congress)</title>
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