Resources

Annual Improper Payments Datasets

• Accessible through The Numbers

Federal Financial Reports - Agency Performance and Accountability Reports (PAR) or Agency Financial Reports (AFR)

• Accessible through the FASAB website

United States Code (USC)

• 31 USC 3321: Disbursing authority in the executive branch

Payment Integrity Legislation

• Payment Integrity Information Act of 2019 (PIIA) (P.L. 116-117)

Presidential Actions

• Executive Order 13520, Reducing Improper Payments (November 20, 2009)

OMB Circulars and Memoranda

• Circular A-136, Financial Reporting Requirements (August 27, 2020)
• M-21-19, Appendix C to Circular No. A-123, Requirements for Payment Integrity Improvement (March 5, 2021)

Other Helpful Sites

• Chief Financial Officers Council
• Council of Inspectors General on Integrity and Efficiency 
• Oversight.gov - Publicly accessible website containing the latest public reports from Federal Inspectors General who are members of the Council of the Inspectors General on Integrity and Efficiency (CIGIE)