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Title page 1

Contents 1

Highlights 2

Improper Payments and Fraud Are Substantial and Pervasive Government-Wide Issues 5

Estimated Improper Payments 5

Estimated Government-Wide and Program Fraud Losses 10

Agencies and Congress Can Take Actions to Better Manage Improper Payments and Fraud Risks 12

Agencies Can Do More to Address Improper Payments and Fraud Risks 12

Congress Can Act to Increase Accountability over Improper Payments and Fraud 26

GAO Contact and Staff Acknowledgments 31

Related GAO Products 31

Tables 16

Table 1. Office of Management and Budget Example of Improper Payment Root Cause Analysis 16

Table 2. Improper Payment Root Cause Reporting Categories for Fiscal Years (FY) 2021 through 2024 17

Figures 6

Figure 1. Total Reported Executive Agency Improper Payment Estimates, Fiscal Years 2003-2024 6

Figure 2. Programs Reporting the Largest Percentage of Government-Wide Improper Payment Estimates for Fiscal Year 2024 7

Figure 3. Agencies' Fiscal Year 2024 Reported Estimated Improper Payments by Type 8