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GAO-24-106927 1 (2024-03-26)

handle is hein.gao/gaoqbj0001 and id is 1 raw text is: 

















Why  This  Matters


Key  Takeaways


What  are the federal
agencies'  estimates  for
fiscal year 2023
improper   payments?


Improper payments-those  that should not have been made or were made in the
incorrect amount-have  consistently been a government-wide issue. Since fiscal
year 2003, cumulative improper payment estimates by executive branch
agencies have totaled about $2.7 trillion. Reducing improper payments is critical
to safeguarding federal funds.
We  have reported on improper payments in our audit reports on the U.S.
government's consolidated financial statements since fiscal year 1997. We have
found that these payments represent a material deficiency or weakness in
internal controls. Specifically, we have noted that the federal government is
unable to determine the full extent of its improper payments or to reasonably
assure that appropriate actions are taken to reduce them.
House  Report 117-389, which accompanied the Legislative Branch
Appropriations Act, 2023, includes a provision for GAO to provide quarterly
reports on improper payments. This is our fifth such report, and it provides an
overview of federal agencies' improper payment estimates for fiscal year 2023.
Additionally, we discuss agencies' compliance with legal requirements for
reporting and managing improper payments.


.   In fiscal year 2023, federal agencies estimated a total of $236 billion in
    improper payments, a decrease of about $11 billion from the prior fiscal year.
    About $175 billion (or 74 percent) of these improper payments were
    overpayments.
  The  total fiscal year 2023 improper payment estimate does not include some
    programs that agencies have determined are susceptible to significant
    improper payments, such as the Department of Health and Humans Services'
    (HHS) Temporary Assistance for Needy Families (TANF).
   In fiscal year 2022, 14 of the 24 agencies covered by the Chief Financial
   Officers Act of 1990 (CFO Act) fully complied with applicable improper
   payment  criteria, as reported by their agency inspectors general.


Agencies reported about $236 billion in improper payment estimates for fiscal
year 2023.1 This amount represents a decrease of about $11 billion from the
fiscal year 2022 estimate (see fig. 1).


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GAO-24-106927 Improper Payments

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