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AIMD-00-261R 1 (2000-07-27)

handle is hein.gao/gaobaalqh0001 and id is 1 raw text is: I GAO Accountability * Integrity * Reliability United States General Accounting Office Accounting and Information Washington, DC 20548 Management Division B-285840 July 27, 2000 The Honorable Fred Thompson Chairman Committee on Governmental Affairs United States Senate Subject: Financial Management: Improper Payments Reported in Fiscal Year 1999 Financial Statements Dear Mr. Chairman: This letter responds to your request for information on the extent of improper payments estimates-estimates for payments made for unauthorized purposes or excessive amounts, such as overpayments to program recipients or contractors and vendors-reported in agencies' fiscal year 1999 financial statements.' In these financial statement reports, 12 of the 24 CFO Act agencies have taken the initiative to collectively report improper payment estimates of $20.7 billion, which has resulted in the disclosure of important information for oversight and decision-making.2 These improper payment estimates include $4.4 billion of receivables3 that these agencies expect to collect and relate to 20 major programs, which we have defined as those that disburse $1 billion or more annually. The enclosure to this letter lists the 12 agencies and the manner in which they reported improper payments in their fiscal year 1999 financial statement reports for the 20 programs identified. 'The Chief Financial Officers Act of 1990 (CFO), as expanded by the Government Management Reform Act of 1994 (GMRA), requires 24 major departments/agencies to prepare agencywide financial statements and have them audited. 2Improper payments reported by the Department of Health and Human Services (HHS) for Medicare Fee-for-Service claim payments, the Department of Agriculture for the Food Stamp program, and the Department of Housing and Urban Development for Housing Subsidy programs are estimates made using statistical sampling. According to the HHS Office of Inspector General, the majority of the improper payments for Medicare Fee-for-Service claim payments were detected through medical record reviews. Once an improper payment is identified for Medicare Fee-for-Service claims payments, the provider has the option to appeal the decision and provide more documentation to support the payment. 3Improper payments reported as receivables represent overpayments made over multiple fiscal years, including 1999. GAO/AIMD-00-261R Improper Payments

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