Improper Payments. Significant Improvements Needed in DOD's Efforts to Address Improper Payment and Recovery Auditing Requirements

Abstract

The Department of Defense (DOD) is required, as are other federal executive agencies, 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. The DOD Office of Inspector General has previously reported deficiencies at DOD related to these acts and GAO's prior work on DOD's reporting of its fiscal year 2006 travel improper payments estimate also identified shortcomings. Because of these and other long-standing weaknesses, the subcommittee asked GAO to examine DOD's fiscal year 2007 improper payment and recovery audit reporting to determine whether adequate processes existed to address both statutory requirements. To complete this work, GAO reviewed DOD's annual reports, conducted site visits, and met with cognizant DOD officials. GAO made 13 recommendations aimed at improving DOD's efforts to strengthen its improper payment and recovery auditing processes. DOD concurred with only one of our recommendations and provided technical comments which we incorporated as appropriate. GAO continues to believe the recommendations are appropriate to meet the intent of both acts and improve management of these key activities.

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Document Details

Document Type
Technical Report
Publication Date
Jul 01, 2009
Accession Number
ADA503276

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Biomedical
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Auditing
  • Base Closures
  • Business Administration
  • Congress
  • Department Of Defense
  • Electronic Mail
  • Finance
  • Financial Management
  • Governments
  • Health Services
  • Law
  • National Security
  • Personnel Management
  • Statistical Samples
  • Statistical Sampling
  • United States Government

Readers

  • Government Contracting/Procurement.