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<classification authority="sudocs">GA 1.13:GAO-08-438T</classification>
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 <subject>Accountability</subject>
 <subject>Data integrity</subject>
 <subject>Erroneous payments</subject>
 <subject>Executive agencies</subject>
 <subject>Federal/state relations</subject>
 <subject>Financial management</subject>
 <subject>Financial statements</subject>
 <subject>Medicaid</subject>
 <subject>Payments</subject>
 <subject>Performance measures</subject>
 <subject>Program evaluation</subject>
 <subject>Program management</subject>
 <subject>Reporting requirements</subject>
 <subject>State-administered programs</subject>
 <subject>Executive agency oversight</subject>
 <subject>Transparency</subject>
 <type>Testimony</type>
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<titleInfo>
 <title>Improper Payments: Status of Agencies&apos; Efforts to Address Improper Payment and Recovery Auditing Requirements</title>
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<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 and recouping those funds when improper payments occur. 
The Congress enacted 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, to address these issues. GAO was asked to testify on	 
agencies&apos; efforts to eliminate and recover improper payments.	 
Specifically, GAO focused on (1) progress made in agencies&apos;	 
implementation and reporting under IPIA for fiscal year 2007, (2)
major challenges that continue to hinder full reporting of	 
improper payment information, and (3) agencies&apos; efforts to report
on recovery auditing and recoup contract overpayments. This	 
testimony is based in part on a recently issued report		 
(GAO-08-377R) in addition to a further review and analysis of	 
improper payment and recovery auditing information reported in	 
agencies&apos; fiscal year 2007 performance and accountability reports
(PAR) or annual reports. The Office of Management and Budget	 
(OMB) provided technical comments which GAO incorporated as	 
appropriate.</abstract>
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<identifier type="preferred citation">GAO-08-438T</identifier>
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<note>Testimony</note>
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 <topic>Accountability</topic>
 <topic>Data integrity</topic>
 <topic>Erroneous payments</topic>
 <topic>Executive agencies</topic>
 <topic>Federal/state relations</topic>
 <topic>Financial management</topic>
 <topic>Financial statements</topic>
 <topic>Medicaid</topic>
 <topic>Payments</topic>
 <topic>Performance measures</topic>
 <topic>Program evaluation</topic>
 <topic>Program management</topic>
 <topic>Reporting requirements</topic>
 <topic>State-administered programs</topic>
 <topic>Executive agency oversight</topic>
 <topic>Transparency</topic>
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  <title>United States Statutes at Large</title>
  <partNumber>Volume 92 Page 3641</partNumber>
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 <identifier type="Statute citation">92 Stat. 3641</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>
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 <identifier type="Statute citation">116 Stat. 2350</identifier>
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  <title>United States Public Law 630 (95th Congress)</title>
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