Learn GAO’s new guidance to help agencies improve their overall approach to managing improper payments, including planning for and responding to improper payment risks in emergency spending programs. The Framework is aligned with the internal control standards in GAO’s Green Book.

Key Takeaways: • Five principles and their corresponding practices in GAO’s new Framework can help federal program managers mitigate improper payment risks. • The Framework helps managers anticipate and respond to improper payment risks. • In fiscal year 2023, reported improper payment estimates for federal agencies totaled about $236 billion.

Robert Dacey JD, CGFM, CPA

Chief Accountant, GAO

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