AGA 2018 Internal Control & Fraud Prevention Training

F103 - F103: Changes to the New Appendix C and Leveraging its Risk Assessment Methodology (FOS: ACCG)

Sep 21, 2018 10:30am ‐ Sep 21, 2018 11:45am

Expiration Date: Oct 11, 2019


This session will explore the clarified definition of improper payments in the new OMB Circular A-123, Appendix C, and changes to the methodology of risk assessments. Participants will learn first-hand how agencies could use the improper payment methodology for other required risk assessments, such as fraud and data quality.

Learning Objective

  • Learn about the expanded definition of improper payments, new options for sample selection methodology, the ERM approach to payment integrity, and changes to payment recapture audit requirements. Included are new OIG assessment of criteria and the addition of non-compliance reporting requirements beyond three years.


  • LaNae Twite, CIA, Dir., Office of Internal Controls, OCFO, U.S. Small Business Administration


  • Heather Pajak, Senior Polcy Analyst, OMB
  • Cory Baumhardt, CGFM, CPA, CFE, Improper Payments Manager, Dept of Transportation
  • Joseph Pika, Director of the Division of Payment Integrity Improvement, Dept. of Health & Human Services

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