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 2007-09-19 monographic deposited born digital 53 p. GA 1.13:GAO-07-913 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-913 P0b002ee180386571 f:d07913 DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-07-913 machine generated eng fdlp REPORT GAOREPORTS-GAO-07-913 GAO-07-913 Audit reports Erroneous payments Financial analysis Financial management Internal audits Internal controls Noncompliance Payments Program abuses Program management Reporting requirements Risk assessment Risk management Strategic planning GAO High Risk Series Individuals and Households Program Other Written Product A76488

The federal government is accountable for how its agencies and grantees spend more than $2 trillion 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 third year that agencies were required to report improper payment and recovery audit information in their Performance and Accountability Reports. The Department of Homeland Security (DHS) reported limited information during these 3 years. GAO was asked to (1) determine the extent to which DHS has implemented the requirements of IPIA, (2) identify actions DHS has under way to improve IPIA compliance and reporting, and (3) determine what efforts DHS has in place to recover improper payments. To accomplish this, GAO analyzed DHS's internal guidance and action plans, and reviewed information reported in its Performance and Accountability Reports. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-913/html/GAOREPORTS-GAO-07-913.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-913/pdf/GAOREPORTS-GAO-07-913.pdf GAO-07-913 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-913 Other Written Product GAO-07-913; Department of Homeland Security: Challenges in Implementing the Improper Payments Information Act and Recovering Improper Payments; Audit reports Erroneous payments Financial analysis Financial management Internal audits Internal controls Noncompliance Payments Program abuses Program management Reporting requirements Risk assessment Risk management Strategic planning GAO High Risk Series Individuals and Households Program Title 31 Section 3516(f)(2) 31 U.S.C. 3516(f)(2) Volume 115 Page 1012 115 Stat. 1012 Volume 116 Page 2350 116 Stat. 2350 Public Law 107-107 Public Law 107-300