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 2007-11-09 monographic deposited born digital 57 p. GA 1.13:GAO-08-77 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-77 P0b002ee1803929aa f:d0877 DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-08-77 machine generated eng fdlp REPORT GAOREPORTS-GAO-08-77 GAO-08-77 Aerospace contracts Audits Contractor payments Contracts Erroneous payments Financial management Financial records GAO High Risk Series Government contracts Overpayments Payments Questionable payments Refunds to government Reporting requirements Other Written Product A78088 Agencies are required to report improper payment information under the Improper Payments Information Act of 2002 (IPIA) and recovery auditing information under section 831 of the National Defense Authorization Act for Fiscal Year 2002, commonly known as the Recovery Auditing Act. Since the first year of implementation, fiscal year 2004, limited improper payments reporting by the United States Agency for International Development (USAID) and the National Aeronautics and Space Administration (NASA) and concerns raised by NASA's auditors about its risk assessment process prompted scrutiny from the Senate Subcommittee on Federal Financial Management, Government Information, Federal Services, and International Security, during several oversight hearings. Because the subcommittee noted that USAID's and NASA's performance and accountability report (PAR) reporting on improper payments and recovery auditing was minimal, GAO was asked to review both agencies' IPIA risk assessment methodologies, recovery auditing procedures, and actions under way to improve their IPIA and recovery audit reporting. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-77/html/GAOREPORTS-GAO-08-77.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-77/pdf/GAOREPORTS-GAO-08-77.pdf GAO-08-77 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-77 Other Written Product GAO-08-77; Improper Payments: Weaknesses in USAID's and NASA's Implementation of the Improper Payments Information Act and Recovery Auditing Facilities; Aerospace contracts Audits Contractor payments Contracts Erroneous payments Financial management Financial records GAO High Risk Series Government contracts Overpayments Payments Questionable payments Refunds to government Reporting requirements Volume 98 Page 2327 98 Stat. 2327 Volume 115 Page 1012 115 Stat. 1012 Volume 116 Page 2350 116 Stat. 2350 Public Law 98-502 Public Law 107-107 Public Law 107-300