**GAO-08-77**                      Published: Nov 09, 2007. Publicly Released: Dec 10, 2007.                  

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## Highlights

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.

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## Topics

Auditing and Financial Management

Aerospace contractsAuditsContractor paymentsContractsErroneous paymentsFinancial managementFinancial recordsGovernment contractsOverpaymentsPaymentsQuestionable paymentsRefunds to governmentReporting requirementsWaste, fraud, and abuse