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GAO-25-107552 1 (2025-01-23)

handle is hein.gao/gaorjt0001 and id is 1 raw text is: Why This Matters Key Takeaways Improper payments are a long-standing and significant problem in the federal government. Since fiscal year 2003, executive branch agencies (agencies) have reported cumulative improper payment estimates of about $2.8 trillion, including $161.5 billion for fiscal year 2024. The Payment Integrity Information Act of 2019 (PIIA) requires agencies to manage improper payments by identifying risks, taking corrective actions, and estimating and reporting on improper payments in programs they administer. PIIA also requires each agency's inspector general (IG) to issue an annual report on compliance with applicable PIIA criteria. Agencies' understanding of the requirements and related key concepts of and proper oversight of compliance with PIIA criteria is important to more effective detection and prevention of improper payments. To provide relevant information on improper payments to Congress and the public, agencies' reported payment integrity information must be timely, complete, accurate, and accessible. The Office of Management and Budget (OMB) plays a key role in developing guidance for agencies to estimate and report on improper payments. OMB Circular No. A-123, appendix C, the current version of which OMB issued as Memorandum M-21-19, includes guidance for IGs on how to determine agency compliance with applicable PIIA criteria. It also includes guidance for agencies on the corrective actions PIIA requires of them if they are found noncompliant. 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 eighth such report. It examines OMB's and IGs' roles in implementing PIIA and how agencies report payment integrity information, including instances of noncompliance and related plans to come into compliance that PIIA requires and OMB guidance reflects. * The law requires agencies to report certain payment integrity information as part of their annual financial statements. OMB guidance specifies this reporting should include a hyperlink to PaymentAccuracy.gov, which is where agencies' payment integrity information is posted.' OMB's guidance to agencies indicates that the payment integrity information posted on PaymentAccuracy.gov fulfills certain PIIA reporting requirements. * In IG reports issued in 2023, 10 of the Chief Financial Officers (CFO) Act agencies were found noncompliant with PIIA criteria for fiscal year 2022.2 These agencies reported their plans to come into compliance on PaymentAccuracy.gov. PIIA requires such agencies to report to the appropriate authorizing and appropriations committees of Congress on their plans to come into compliance. All 10 of the noncompliant agencies reported these plans to OMB through the annual data call in accordance with OMB guidance. The plans were then placed on PaymentAccuracy.gov, and the Page 1 GAO-25-107552 Page 1 GAO-25-107552

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