期刊名称:US Department of Agriculture Commodity Credit Corporation's Financial Statements
出版年度:2006
卷号:1
页码:60-60
出版社:US Department of Agriculture
摘要:The President¡¯s Management Agenda identified the reduction of improper payments as a key goal for
Government Agencies. The IPIA legislation requires that FSA, under the direction of the Department of
Agriculture, annually review programs and activities to identify if any are susceptible to significant improper
payments. The OMB is responsible for implementing IPIA. OMB defined programs as high risk if they have more
than 2.5 percent and $10 million in improper payments annually. Annually FSA completes risk assessments of
the programs identified by the OCFO. The risk assessment determines whether each program is at low or high
risk for making improper payments. Also, OMB during its review of the risk assessment documentation may
conclude that a program should be high risk. If a program is identified as high risk, FSA must complete a
statistically valid estimate to determine the actual annual amount of improper payments for the program or
activity. Based on the kinds of errors found in developing the statistical estimate, FSA must develop a plan for
reducing improper payments and establish performance goals.