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 <subject>Appropriated funds</subject>
 <subject>Contract administration</subject>
 <subject>Contract oversight</subject>
 <subject>Contract performance</subject>
 <subject>Contractor payments</subject>
 <subject>Contractors</subject>
 <subject>Cost analysis</subject>
 <subject>Cost reimbursement contracts</subject>
 <subject>Erroneous payments</subject>
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 <subject>Noncompliance</subject>
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 <title>Centers for Medicare and Medicaid Services: Internal Control Deficiencies Resulted in Millions of Dollars of Questionable Contract Payments</title>
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<abstract>The Medicare Prescription Drug, Improvement, and Modernization
Act of 2003 (MMA) established a voluntary outpatient prescription
drug benefit, which is administered by the Centers for Medicare  
and Medicaid Services (CMS). CMS relies extensively on		 
contractors to help it carry out its basic mission. Congress	 
appropriated to CMS $1 billion for start-up administrative costs 
to implement provisions of MMA. Because CMS had discretion on how
to use the appropriation, Congress asked GAO to determine (1) how
CMS used the $1 billion MMA appropriation, (2) whether CMS&apos;s	 
contracting practices and related internal controls were adequate
to avoid waste and to prevent or detect improper payments, and	 
(3) whether payments to contractors were properly supported as a 
valid use of government funds. To address objectives two and	 
three above, our review extended beyond contract amounts paid	 
with MMA funds.</abstract>
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<identifier type="preferred citation">GAO-08-54</identifier>
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 <topic>Contract administration</topic>
 <topic>Contract oversight</topic>
 <topic>Contract performance</topic>
 <topic>Contractor payments</topic>
 <topic>Contractors</topic>
 <topic>Cost analysis</topic>
 <topic>Cost reimbursement contracts</topic>
 <topic>Erroneous payments</topic>
 <topic>Internal controls</topic>
 <topic>Medicare</topic>
 <topic>Noncompliance</topic>
 <topic>Payments</topic>
 <topic>Program management</topic>
 <topic>Risk assessment</topic>
 <topic>Risk management</topic>
 <topic>Waste, fraud, and abuse</topic>
 <topic>SBA 8(a) Program</topic>
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 <titleInfo>
  <title>United States Public Law 173 (108th Congress)</title>
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 <identifier type="public law citation">Public Law 108-173</identifier>
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