Resources

Annual Improper Payments Datasets

• Payment Accuracy 2015 Dataset
• Payment Accuracy 2016 Dataset
• Payment Accuracy 2017 Dataset
• Payment Accuracy 2019 Dataset
• Payment Accuracy 2020 Dataset
• Payment Accuracy 2020 Supplemental Dataset

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 (Codifies IPIA, IPERA, IPERIA, FIPCA and FRDAA) (Site Maintains Current Version)

Payment Integrity Legislation

• Improper Payments Information Act of 2002  (IPIA) (P.L. 107-300)
• Improper Payments Elimination and Recovery Act of 2010  (IPERA) (P.L. 111-204)
• Improper Payments Elimination and Recovery Improvement Act of 2012  (IPERIA) (P.L. 112-248)
• Federal Improper Payments Coordination Act of 2015 (FIPCA) (P.L. 114-109)
• Fraud Reduction and Data Analytics Act of 2016 (FRDAA) (P.L. 114-186)

Presidential Actions

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

OMB Circulars and Memoranda

• Circular A-136, Financial Reporting Requirements (June 28, 2019)
• M-18-20, Appendix C to Circular No. A-123, Requirements for Payment Integrity Improvement (June 26, 2018)

Other Helpful Sites

• Government-wide Report on Improving the Accuracy and Integrity of Federal Payments  (January 8, 2009)
• 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)