**GAO-02-749**                      Published: Aug 09, 2002. Publicly Released: Sep 09, 2002.                  

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## Highlights

This report discusses (1) the amount of improper payments reported in agencies' fiscal year 2000 financial statements, (2) the extent to which agencies' fiscal year 2002 performance plans address improper payments, (3) the extent to which the Office of Management and Budget (OMB) has implemented previous GAO recommendations in this area, and (4) other actions that might encourage agencies to better report improper payments. Of the 15 agency performance plans GAO reviewed, only 4 comprehensively addressed any of the Government Performance and Results Act requirements for evaluating the effectiveness of federal programs and the resources spent on them. GAO found that improper payments often result from a lack of, or breakdown in, internal controls. This report also contains recommendations for agencies to assign responsibilities to minimize improper payments and for OMB to assist agencies in identifying and implementing corrective actions.

## Recommendations

## Matter for Congressional Consideration

## Recommendations for Executive Action

See All 28 Recommendations

## Full Report

Full Report (75 pages)

Accessible Text 

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## Topics

Auditing and Financial Management

Accounting proceduresErroneous paymentsFinancial managementFinancial statementsFraudInternal controlsPerformance measuresQuestionable paymentsStrategic planningImproper payments