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GAO-11-443R: 

United States Government Accountability Office: 
Washington, DC 20548: 

March 25, 2011: 

The Honorable Thomas R. Carper:
Chairman:
The Honorable Scott Brown:
Ranking Member:
Subcommittee on Federal Financial Management, Government Information,
Federal Services, and International Security:
Committee on Homeland Security and Governmental Affairs:
United States Senate: 

The Honorable John McCain:
United States Senate: 

Subject: Status of Fiscal Year 2010 Federal Improper Payments 
Reporting: 

Our work over the past several years has highlighted long-standing, 
widespread, and significant problems with improper payments in the 
federal government.[Footnote 1] Fiscal year 2010 marked the seventh 
year of implementation of the Improper Payments Information Act of 
2002 (IPIA),[Footnote 2] which requires executive branch agencies to 
annually review all programs and activities to identify those that are 
susceptible to significant improper payments,[Footnote 3] estimate the 
annual amount of improper payments for such programs and activities, 
report these estimates, and report on actions taken to reduce any 
improper payment estimates that exceed $10 million. On July 22, 2010, 
the Improper Payments Elimination and Recovery Act of 2010 (IPERA) 
[Footnote 4] was enacted. IPERA amended IPIA by expanding on the 
previous requirements for identifying, estimating, and reporting on 
programs and activities susceptible to significant improper payments 
and to expand requirements for recovering overpayments across a broad 
range of federal programs. IPERA provisions related to identifying, 
estimating, and reporting on improper payments generally become 
effective in fiscal year 2011. 

For fiscal year 2010, federal agencies reported an estimated $125.4 
billion in improper payments, an increase of about $16 billion over 
the fiscal year 2009 estimate of $109.2 billion.[Footnote 5] In light 
of the increase in improper payment estimates, you requested that we 
provide you with more detailed information on the reported amounts of 
estimated improper payments. Accordingly, this report summarizes 
available fiscal year 2010 improper payment information reported by 
federal executive branch agencies and the actions they reported taking 
to help reduce improper payments. We also summarized actions taken by 
the executive branch and Congress during fiscal year 2010 intended to 
improve transparency over, accountability for, and reduction of 
improper payments. Our scope included the 24 Chief Financial Officers 
Act[Footnote 6] agencies and 11 other entities that are significant to 
the 2010 Financial Report of the United States Government. In 
conducting our work, we obtained 31[Footnote 7] federal agency fiscal 
year 2010 performance and accountability reports (PAR), agency 
financial reports (AFR), or annual reports to identify and aggregate 
the reported improper payment information. We did not independently 
validate the data reported in these agencies' PARs, AFRs, and annual 
reports. However, consistent with our reporting objective to summarize 
improper payment information, we are providing agency-reported data as 
descriptive information that will inform interested parties about the 
relative magnitude of governmentwide improper payments and other 
improper payment-related information. We provided a draft of this 
report to the Office of Management and Budget (OMB) for its review and 
comment on March 18, 2011. OMB officials, including the Deputy 
Controller, Office of Federal Financial Management, provided oral 
technical comments that we incorporated as appropriate. 

We conducted our work from February 2011 to March 2011 in accordance 
with all sections of GAO's Quality Assurance Framework that were 
relevant to our objectives. The framework requires that we plan and 
perform the engagement to obtain sufficient and appropriate evidence 
to meet our stated objectives and to discuss any limitations in our 
work. We believe that the information and data obtained, and the 
analysis conducted, provide a reasonable basis for any findings and 
conclusions. 

Fiscal Year 2010 Estimated Improper Payments Reporting by Federal 
Agencies: 

Federal agencies reported improper payments of an estimated $125.4 
billion in fiscal year 2010. This estimate represents about 5.5 
percent of the $2.3 trillion of reported outlays for the related 
programs in fiscal year 2010. The $125.4 billion estimate is an 
increase of $16.2 billion from federal agencies' prior year estimate 
of $109.2 billion. Estimated improper payment amounts for both of 
these years may include estimates based on prior years' data, if 
current reporting year data was not available, as allowed by OMB 
guidance. Increases in the estimated amounts of improper payments 
reported for fiscal year 2010 were primarily attributable to increases 
in estimates related to four major programs: (1) Department of Labor's 
Unemployment Insurance program, (2) Department of the Treasury's 
Earned Income Tax Credit program, (3) Department of Health and Human 
Services' (HHS) Medicaid program, and (4) HHS's Medicare Advantage 
program. The increases in the estimates for these programs primarily 
related to an increase in reported program outlays in those programs. 
That was the case for the Medicaid and Medicare Advantage programs 
even though these 2 programs reported lower error rates.[Footnote 8] 
For Unemployment Insurance and Earned Income Tax Credit programs, both 
reported program outlays and error rates were higher for these 
programs when compared to fiscal year 2009 amounts. 

Of the 31 agencies for which we obtained their PAR, AFR, or annual 
report, the $125.4 billion estimate of improper payments federal 
agencies reported in fiscal year 2010 comes from over 70 programs 
spread among 20 federal agencies.A majority of the $125.4 billion of 
reported improper payments is accounted for by 10 programs, as shown 
in figure 1. Specifically, the 10 programs account for about $118 
billion or 94 percent of the total estimated improper payments 
reported for fiscal year 2010. 

Figure 1: Fiscal Year 2010 Improper Payment Estimates by Program: 

[Refer to PDF for image: vertical bar graph] 

Top 10 programs: 

Program: Medicare fee-for-service; 
Improper Payment Estimate: $34.3 billion; 

Program: Medicaid[S]; 
Improper Payment Estimate: $22.5 billion; 

Program: Unemployment insurance[S]; 
Improper Payment Estimate: $17.5 billion; 

Program: Earned income tax credit; 
Improper Payment Estimate: $16.9 billion; 

Program: Medicare advantage; 
Improper Payment Estimate: $13.5 billion; 

Program: Supplemental security income program; 
Improper Payment Estimate: $4.8 billion; 

Program: Old age and survivor’s insurance; 
Improper Payment Estimate: $3.2 billion; 

Program: Supplemental nutrition assistance program[S]; 
Improper Payment Estimate: $2.2 billion; 

Program: National school lunch program[S]; 
Improper Payment Estimate: $1.5 billion; 

Program: Federal student aid-Pell grants; 
Improper Payment Estimate: $1.0 billion; 

Program: Other (Over 60 programs); 
Improper Payment Estimate: $7.9 billion. 

Source: GAO’s analysis of agencies’ fiscal year 2010 PARs, AFRs, or 
annual reports. 

[S] State-administered. 

[End of figure] 

Since the implementation of IPIA in 2004, federal agencies have 
consistently identified new programs or activities as risk-susceptible 
and reported estimated improper payment amounts. In fiscal year 2010, 
two programs were newly identified as being susceptible to significant 
improper payments.[Footnote 9] Specifically, the Department of 
Homeland Security identified the Customs and Border Protection-Border 
Security Fencing and Federal Emergency Management Agency--Grants-
Transit Security Grants programs as risk-susceptible for the first 
time and reported on estimated improper payment amounts for those 
programs. 

While total reported improper payment estimated amounts increased for 
fiscal year 2010, there were a number of federal agencies that 
reported reducing improper payments and payment error rates in their 
programs and activities during fiscal year 2010. Forty federal agency 
programs, or about 53 percent of the total programs reporting improper 
payment estimates in fiscal year 2010, reported a reduction in the 
rate of estimated improper payments in fiscal year 2010 when compared 
to fiscal year 2009 rates. Thirty-three federal programs reported a 
reduction in the estimated amount of improper payments. For example, 
the following agencies reported reductions in error rates and 
estimated improper payment amounts along with corrective actions to 
reduce improper payments in their fiscal year 2010 PARs, AFRs, or 
annual reports. 

* HHS reported that the fiscal year 2010 Head Start program's 
estimated improper payment amounts decreased from the fiscal year 2009 
amount of $213 million to $123 million, which represents a decrease in 
the error rate of 1.3 percentage points to a 1.7 percent error rate. 
HHS reported that it reduced payment errors by issuing additional 
guidance for employees on verifying income eligibility and a standard 
template form to help guide grantees in the enrollment process. 

* The U.S. Department of Agriculture (USDA) reported that the fiscal 
year 2010 estimated improper payment amount for the Marketing 
Assistance Loan program decreased from the fiscal year 2009 reported 
amount of $85 million to $35 million, which represents a decrease in 
the error rate of 1.75 percentage points to a .81 error rate. In its 
fiscal year 2010 PAR, USDA reported that corrective actions taken to 
reduce improper payments included providing additional training and 
instruction on improper payment control procedures, and integrating 
employees' individual performance results related to reducing improper 
payments into annual performance ratings. 

* The Department of Veterans Affairs (VA) reported that its Pension 
program's fiscal year 2010 estimated improper payment amount decreased 
from the fiscal year 2009 reported amount of $425 million to $356 
million, which represents a decrease in the error rate of 3.07 
percentage points to a 8.17 percent error rate. VA reported that 
actions to reduce improper payments for this program included 
consolidating pension maintenance workload to pension management 
centers and focusing training in pension processing. 

Enclosure 1 provides a list of improper payment estimated amounts and 
error rates for 35 federal agencies (covering 111 programs) for fiscal 
years 2009 and 31 federal agencies for fiscal year 2010. 

Federal agencies' fiscal year 2010 reporting was not always complete. 
In particular, for fiscal year 2010, some agencies did not report (1) 
estimates for all risk-susceptible programs; and (2) causes for 
improper payments. In addition, as part of their financial statement 
audits, one auditor, out of the 31 audit reports we obtained, reported 
an agency was not in full compliance with IPIA in its report on 
compliance with certain provisions of laws and regulations. 

Specifically, not all agencies reported on estimated improper payment 
amounts for all programs and activities they identified as susceptible 
to significant improper payments. As shown in table 1, three agencies 
did not report estimated improper payment amounts for fiscal year 2010 
for seven risk-susceptible programs. The total program outlays for 
these seven programs are not readily available because four programs 
did not report program outlays in their PARs, AFRs, or annual reports. 

Table 1: Risk-Susceptible Programs for which the Agency Did Not Report 
Improper Payment Estimates for Fiscal Year 2010: 

Agency--program: Department of Education--Federal Family Education 
Loan Program; 
Fiscal year 2010 outlays: Not reported; 
Target date for reporting improper payment estimate: Did not report 
target date. 

Agency--program: Department of Health and Human Services--Temporary 
Assistance for Needy Families; 
Fiscal year 2010 outlays: $17.3 billion; 
Target date for reporting improper payment estimate: Did not report 
target date. 

Agency--program: Department of Health and Human Services--Medicare 
Prescription Drug Benefit; 
Fiscal year 2010 outlays: $58.8 billion; 
Target date for reporting improper payment estimate: 2011. 

Agency--program: Department of Health and Human Services--Children's 
Health Insurance Program; 
Fiscal year 2010 outlays: $8.9 billion; 
Target date for reporting improper payment estimate: 2012. 

Agency--program: Federal Communications Commission--High-Cost Support 
Program; 
Fiscal year 2010 outlays: Not reported; 
Target date for reporting improper payment estimate: 2011. 

Agency--program: Federal Communications Commission--Low-Income Program; 
Fiscal year 2010 outlays: Not reported; 
Target date for reporting improper payment estimate: 2011. 

Agency--program: Federal Communications Commission--Schools and 
Libraries; 
Fiscal year 2010 outlays: Not reported; 
Target date for reporting improper payment estimate: 2011. 

Source: GAO analysis of agencies' fiscal year 2010 PARs, AFRs, or 
annual reports. 

[End of table] 

While none of the above 7 programs reported an improper payment 
estimated amount in fiscal year 2010, all but one--Medicare 
Prescription Drug Benefit program--reported an improper payment 
estimated amount two fiscal years ago. In one example, a federal 
agency's fiscal year 2010 reporting cited various statutory barriers 
that hindered it from reporting improper payment estimated amounts. 
Specifically, HHS cited statutory limitations for its state- 
administered[Footnote 10] Temporary Assistance for Needy Families 
(TANF) program which prohibited it from requiring states to 
participate in developing an improper payment estimate for the TANF 
program. Despite these limitations, HHS officials stated that they 
will continue to work with states and explore options to allow for 
future estimates for the program. In another one of its programs, HHS 
cited the Children's Health Insurance Program Reauthorization Act of 
2009[Footnote 11] as prohibiting HHS from calculating or publishing 
any national or state-specific payment error rates for the Children's 
Health Insurance Program (CHIP) until 6 months after the new payment 
error rate measurement final rule became effective on September 10, 
2010. According to its fiscal year 2010 agency financial report, HHS 
plans to begin estimating improper payment amounts for CHIP in fiscal 
year 2011 and will report this information in fiscal year 2012. 

Fiscal year 2010 reports for two agencies did not include causes of 
improper payments for two programs whose estimated amounts exceeded 
the $10 million threshold. Nonetheless, the agencies reported 
corrective actions for these programs. In the first case, while it did 
not identify a cause, Education stated that it implemented a new data 
retrieval process for its Pell Grant program to help reduce the 
occurrence of improper payments. Education also stated that it plans 
to explore ways to facilitate the detection of errors based on results 
of statistical studies. In the other instance, while it did not 
specify a cause, the Small Business Administration (SBA) stated that 
it conducts detailed background investigations and credit checks on 
all potential fund managers and requires them to undergo training on 
regulations for its Small Business Investment Center (SBIC) program to 
reduce the likelihood of program errors and fraud in the SBIC program. 

Further, one agency auditor, out of the 31 audit reports we obtained, 
identified compliance issues with IPIA and IPERA as part of its fiscal 
year 2010 financial statement audit. Specifically, HHS's independent 
auditor reported that HHS was not in full compliance with requirements 
of the acts. While HHS estimated an annual amount of improper payments 
for some of its programs, it did not report an improper payment 
estimate for all of its risk-susceptible programs--a key requirement 
of IPIA--for fiscal year 2010. Fiscal year 2010 marked the seventh 
consecutive year that auditors for HHS reported noncompliance issues 
with IPIA. 

Recent Updates to Laws and Policies Related to Reporting and Reducing 
Improper Payments: 

During fiscal year 2010, a number of changes and initiatives were put 
in place that are intended to strengthen the framework for reducing 
and reporting improper payments. First, in November 2009, the 
President issued Executive Order 13520, Reducing Improper Payments. 
This order was intended to focus on increasing transparency and 
accountability for reducing improper payments, and creating incentives 
for reducing improper payments. Under the Executive Order, OMB 
established a Web site [hyperlink, http://www.PaymentAccuracy.gov] and 
designated 14 high-error programs to focus attention on the programs 
that significantly contribute to the federal government's improper 
payments.[Footnote 12] The Web site provides information on the 
programs' senior accountable officials responsible for efforts to 
reduce improper payments; current, targeted, and historical estimated 
rates of improper payments; why improper payments occur in the 
programs; and what federal agencies are doing to reduce improper 
payments and recover overpayments. The President also issued two 
memoranda in March and June 2010, intended to expand agency efforts to 
recapture improper overpayments using payment recapture audits, 
[Footnote 13] and directed that a Do Not Pay List be established to 
help prevent improper payments to ineligible recipients, respectively. 
In addition, in 2010, the President set goals, as part of the 
Accountable Government Initiative, for federal agencies to reduce 
overall improper payments by $50 billion, and recapture at least $2 
billion in improper contract payments and overpayments to health 
providers, by the end of fiscal year 2012. 

In July 2010, Congress passed, and the President signed, IPERA to 
enhance reporting and reduction of improper payments. In addition to 
amending the IPIA improper payment estimation requirements, IPERA 
establishes additional requirements related to federal agency 
management accountability, recovery auditing, and compliance and 
noncompliance determinations and reporting.[Footnote 14] For example, 
regarding management accountability, IPERA requires agency managers, 
programs, and, where appropriate, states and localities, to be held 
accountable for achieving the law's goals. This includes management's 
use of the annual performance appraisal process to assess whether 
improper payment reduction targets were met and sufficient internal 
controls were established and maintained. In addition, IPERA included 
a new, broader requirement for agencies to conduct recovery audits, 
where cost-effective, for each program and activity with at least $1 
million in annual program outlays. This IPERA provision significantly 
reduces the threshold requirement for conducting recovery audits from 
$500 million to $1 million and expands the scope for required recovery 
audits to all programs and activities whereas previously the focus was 
on contract payments. Another new IPERA provision calls for federal 
agencies' inspectors general to annually determine whether their 
respective agencies are in compliance with certain IPERA requirements 
and to report on their determinations. Such required independent 
assessments enhance an agency's ability to identify sound performance 
measures, monitor progress against those measures, and help establish 
performance and results expectations. 

Concluding Observations: 

In light of today's fiscal environment, the need to ensure that 
federal dollars are spent as intended is critical. Establishing 
effective accountability measures to prevent and reduce improper 
payments, and to recover overpayments, becomes an even higher 
priority. In this regard, identifying and analyzing causes of improper 
payments will be key to developing effective corrective actions in 
order to move to the next phase of reducing and preventing improper 
payments in the federal government. However, measuring improper 
payments and designing and implementing actions to reduce and prevent 
them are not simple tasks. The ultimate success of the governmentwide 
effort to prevent or reduce improper payments hinges on the level of 
importance the agencies and the administration place on implementing 
the requirements established by IPERA, the Executive Order, and other 
guidance. 

As agreed with your office, unless you publicly release this report, 
we plan no further distribution of it until 30 days from the date of 
this report. At that time, we will send copies of this report to the 
Director, Office of Management and Budget; appropriate congressional 
committees; and other interested parties. We will also make copies 
available at no charge on GAO's Web site at [hyperlink, 
http://www.gao.gov]. 

If you or your staff members have any questions, please contact me at 
(202) 512-9312 or dalykl@gao.gov. Contact points for our Offices of 
Congressional Relations and Public Affairs may be found on the last 
page of this report. Major contributions to this report were Sabrina 
Springfield, Assistant Director; Shirley Abel; Liliam Coronado; Nicole 
Dow; Vanessa Estevez; Crystal Lazcano; Chelsea Lounsbury; Kerry 
Porter; Debra Rucker; and Danietta Williams. 

Signed by: 

Kay Daly:
Director, Financial Management and Assurance: 

Enclosure: 

[End of section] 

Enclosure: Improper Payment Estimates and Error Rates Reported in 
Agencies' Fiscal Years 2009 and 2010 Performance Accountability 
Reports, Agency Financial Reports, or Annual Reports: 

Department or agency: Agency for International Development; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $32.0 million; 
Fiscal year 2009 total estimate: $38.0 million. 

Department or agency: Agency for International Development; 
Program or activity: Program areas; 
Fiscal year 2010 total estimate: $32.0 million; 
Fiscal year 2010 error rate: 0.2%; 
Fiscal year 2009 total estimate: $38.0 million; 
Fiscal year 2009 error rate: 0.3%. 

Department or agency: Department of Agriculture; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $5.040 billion; 
Fiscal year 2009 total estimate: $4.282 billion. 

Department or agency: Department of Agriculture; 
Program or activity: Child and Adult Care Food Program; 
Fiscal year 2010 total estimate: $9.0 million; 
Fiscal year 2010 error rate: 1.0%; 
Fiscal year 2009 total estimate: $15.0 million; 
Fiscal year 2009 error rate: 2.1%. 

Department or agency: Department of Agriculture; 
Program or activity: Conservation Reserve Program; 
Fiscal year 2010 total estimate: $24.0 million; 
Fiscal year 2010 error rate: 1.2%; 
Fiscal year 2009 total estimate: $11.0 million; 
Fiscal year 2009 error rate: 0.7%. 

Department or agency: Department of Agriculture; 
Program or activity: Farm Security and Rural Investment; 
Fiscal year 2010 total estimate: $6.0 million; 
Fiscal year 2010 error rate: 0.4%; 
Fiscal year 2009 total estimate: $0.0 million[B]; 
Fiscal year 2009 error rate: 0.0[C]. 

Department or agency: Department of Agriculture; 
Program or activity: Direct and Counter-Cyclical Payments; 
Fiscal year 2010 total estimate: $56.0 million; 
Fiscal year 2010 error rate: 1.0%; 
Fiscal year 2009 total estimate: $20.0 million; 
Fiscal year 2009 error rate: 0.4%. 

Department or agency: Department of Agriculture; 
Program or activity: Federal Crop Insurance Corporation Program Fund; 
Fiscal year 2010 total estimate: $525.0 million; 
Fiscal year 2010 error rate: 6.1%; 
Fiscal year 2009 total estimate: $205.0 million; 
Fiscal year 2009 error rate: 5.8%. 

Department or agency: Department of Agriculture; 
Program or activity: Loan Deficiency Payments; 
Fiscal year 2010 total estimate: $0.5 million; 
Fiscal year 2010 error rate: 0.4%; 
Fiscal year 2009 total estimate: $0.0[H]; 
Fiscal year 2009 error rate: 0.0[H]. 

Department or agency: Department of Agriculture; 
Program or activity: Marketing Assistance Loan Program; 
Fiscal year 2010 total estimate: $35.0 million; 
Fiscal year 2010 error rate: 0.8%; 
Fiscal year 2009 total estimate: $85.0 million; 
Fiscal year 2009 error rate: 2.6%. 

Department or agency: Department of Agriculture; 
Program or activity: Milk Income Loss Contract Program; 
Fiscal year 2010 total estimate: $5.0 million; 
Fiscal year 2010 error rate: 0.7%; 
Fiscal year 2009 total estimate: $0.0[H]; 
Fiscal year 2009 error rate: 0.0[H]. 

Department or agency: Department of Agriculture; 
Program or activity: Miscellaneous Disaster Programs; 
Fiscal year 2010 total estimate: $5.0 million; 
Fiscal year 2010 error rate: 4.6%; 
Fiscal year 2009 total estimate: $19.0 million; 
Fiscal year 2009 error rate: 0.9%. 

Department or agency: Department of Agriculture; 
Program or activity: National School Lunch Program; 
Fiscal year 2010 total estimate: $1.453 billion; 
Fiscal year 2010 error rate: 16.3%; 
Fiscal year 2009 total estimate: $1.551 billion; 
Fiscal year 2009 error rate: 16.4%. 

Department or agency: Department of Agriculture; 
Program or activity: Noninsured Assistance Program; 
Fiscal year 2010 total estimate: $7.0 million; 
Fiscal year 2010 error rate: 11.7%; 
Fiscal year 2009 total estimate: $8.0 million; 
Fiscal year 2009 error rate: 14.2%. 

Department or agency: Department of Agriculture; 
Program or activity: Rental Assistance Program; 
Fiscal year 2010 total estimate: $14.0 million; 
Fiscal year 2010 error rate: 1.4%; 
Fiscal year 2009 total estimate: $18.0 million; 
Fiscal year 2009 error rate: 2.1%. 

Department or agency: Department of Agriculture; 
Program or activity: School Breakfast Program; 
Fiscal year 2010 total estimate: $630.0 million; 
Fiscal year 2010 error rate: 24.9%; 
Fiscal year 2009 total estimate: $560.0 million; 
Fiscal year 2009 error rate: 24.6%. 

Department or agency: Department of Agriculture; 
Program or activity: Special Supplemental Nutrition Program for Women, 
Infants, and Children (previously Women, Infants and Children); 
Fiscal year 2010 total estimate: $76.0 million; 
Fiscal year 2010 error rate: 1.2%; 
Fiscal year 2009 total estimate: $57.0 million; 
Fiscal year 2009 error rate: 1.3%. 

Department or agency: Department of Agriculture; 
Program or activity: Supplemental Nutrition Assistance Program 
(previously Food Stamp Program); 
Fiscal year 2010 total estimate: $2.195 billion; 
Fiscal year 2010 error rate: 4.4%; 
Fiscal year 2009 total estimate: $1.733 billion; 
Fiscal year 2009 error rate: 5.0%. 

Department or agency: Department of Agriculture; 
Program or activity: Wildland Fire Suppression Management; 
Fiscal year 2010 total estimate: $0.0[B]; 
Fiscal year 2010 error rate: 0.0[B]; 
Fiscal year 2009 total estimate: $0.0[B]; 
Fiscal year 2009 error rate: 0.0[B]. 

Department or agency: Department of Commerce[D]; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2009 total estimate: $0.0. 

Department or agency: Department of Commerce[D]; 
Program or activity: All programs and activities; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2010 error rate: 0.0; 
Fiscal year 2009 total estimate: $0.0; 
Fiscal year 2009 error rate: 0.0. 

Department or agency: Department of Defense; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $1.069 billion; 
Fiscal year 2009 total estimate: $659.6 million. 

Department or agency: Department of Defense; 
Program or activity: Civilian Pay; 
Fiscal year 2010 total estimate: $81.2 million; 
Fiscal year 2010 error rate: 0.3%; 
Fiscal year 2009 total estimate: $94.6 million; 
Fiscal year 2009 error rate: 0.3%. 

Department or agency: Department of Defense; 
Program or activity: Military Health Benefits; 
Fiscal year 2010 total estimate: $249.6 million; 
Fiscal year 2010 error rate: 2.0%; 
Fiscal year 2009 total estimate: $49.1 million[E]; 
Fiscal year 2009 error rate: 0.4%[E]. 

Department or agency: Department of Defense; 
Program or activity: Military Pay; 
Fiscal year 2010 total estimate: $505.9 million; 
Fiscal year 2010 error rate: 0.6%; 
Fiscal year 2009 total estimate: $406.5 million; 
Fiscal year 2009 error rate: 0.5%. 

Department or agency: Department of Defense; 
Program or activity: Military Retirement Fund; 
Fiscal year 2010 total estimate: $58.5 million; 
Fiscal year 2010 error rate: 0.1v; 
Fiscal year 2009 total estimate: $49.5 million; 
Fiscal year 2009 error rate: 0.1%. 

Department or agency: Department of Defense; 
Program or activity: Travel Pay; 
Fiscal year 2010 total estimate: $174.6 million; 
Fiscal year 2010 error rate: 1.9%; 
Fiscal year 2009 total estimate: $59.9 million; 
Fiscal year 2009 error rate: 1.0%. 

Department or agency: Department of Education; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $1.009 billion; 
Fiscal year 2009 total estimate: $599.0 million. 

Department or agency: Department of Education; 
Program or activity: Federal Student Aid--Federal Family Education 
Loan; 
Fiscal year 2010 total estimate: $0.0[J]; 
Fiscal year 2010 error rate: 0.0[J]; 
Fiscal year 2009 total estimate: $0.0[J]; 
Fiscal year 2009 error rate: 0.0[J]. 

Department or agency: Department of Education; 
Program or activity: Federal Student Aid--Pell Grants; 
Fiscal year 2010 total estimate: $1.005 billion; 
Fiscal year 2010 error rate: 3.1%; 
Fiscal year 2009 total estimate: $570.0 million; 
Fiscal year 2009 error rate: 3.5%. 

Department or agency: Department of Education; 
Program or activity: Title I; 
Fiscal year 2010 total estimate: $4.7 million; 
Fiscal year 2010 error rate: 0.0[C]; 
Fiscal year 2009 total estimate: $29.0 million; 
Fiscal year 2009 error rate: 0.2%. 

Department or agency: Department of Education; 
Program or activity: Non-Federal Student Aid Grant Programs; 
Fiscal year 2010 total estimate: $0.0[H]; 
Fiscal year 2010 error rate: 0.0[H]; 
Fiscal year 2009 total estimate: $0.0[H]; 
Fiscal year 2009 error rate: 0.0[H]. 

Department or agency: Department of Energy; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $11.1 million; 
Fiscal year 2009 total estimate: $14.1 million. 

Department or agency: Department of Energy; 
Program or activity: Payment programs; 
Fiscal year 2010 total estimate: $11.1 million; 
Fiscal year 2010 error rate: 0.0[C]; 
Fiscal year 2009 total estimate: $14.1 million; 
Fiscal year 2009 error rate: 0.1%. 

Department or agency: Environmental Protection Agency; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $1.8 million; 
Fiscal year 2009 total estimate: $1.1 million. 

Department or agency: Environmental Protection Agency; 
Program or activity: Clean Water State Revolving Funds; 
Fiscal year 2010 total estimate: $1.8 million; 
Fiscal year 2010 error rate: 0.0[C]; 
Fiscal year 2009 total estimate: $1.1 million[E]; 
Fiscal year 2009 error rate: 0.1%[E]. 

Department or agency: Environmental Protection Agency; 
Program or activity: Drinking Water State Revolving Funds; 
Fiscal year 2010 total estimate: $0.0[A]; 
Fiscal year 2010 error rate: 0.0[A]; 
Fiscal year 2009 total estimate: $0.0[A]; 
Fiscal year 2009 error rate: 0.0[A]. 

Department or agency: Export-Import Bank of the United States[D]; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2009 total estimate: $$0.0. 

Department or agency: Export-Import Bank of the United States[D]; 
Program or activity: All programs and activities; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2010 error rate: 0.0; 
Fiscal year 2009 total estimate: $0.0; 
Fiscal year 2009 error rate: 0.0. 

Department or agency: Farm Credit System Insurance Corporation; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2009 total estimate: $$0.0. 

Department or agency: Farm Credit System Insurance Corporation; 
Program or activity: All programs and activities; 
Fiscal year 2010 total estimate: $0.0[G]; 
Fiscal year 2010 error rate: 0.0[G]; 
Fiscal year 2009 total estimate: $0.0[F]; 
Fiscal year 2009 error rate: 0.0[F]. 

Department or agency: Federal Communications Commission; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2009 total estimate: $0.0. 

Department or agency: Federal Communications Commission; 
Program or activity: Universal Service Fund--High-Cost Program; 
Fiscal year 2010 total estimate: $0.0[I]; 
Fiscal year 2010 error rate: 0.0[I]; 
Fiscal year 2009 total estimate: $0.0[J]; 
Fiscal year 2009 error rate: 0.0[J]. 

Department or agency: Federal Communications Commission; 
Program or activity: Universal Service Fund--Low-Income Program; 
Fiscal year 2010 total estimate: $0.0[I]; 
Fiscal year 2010 error rate: 0.0[I]; 
Fiscal year 2009 total estimate: $0.0[J]; 
Fiscal year 2009 error rate: 0.0[J]. 

Department or agency: Federal Communications Commission; 
Program or activity: Universal Service Fund--Schools and Libraries; 
Fiscal year 2010 total estimate: $0.0[I]; 
Fiscal year 2010 error rate: 0.0[I]; 
Fiscal year 2009 total estimate: $0.0[J]; 
Fiscal year 2009 error rate: 0.0[J]. 

Department or agency: Federal Deposit Insurance Corporation; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2009 total estimate: $0.0. 

Department or agency: Federal Deposit Insurance Corporation; 
Program or activity: All programs and activities; 
Fiscal year 2010 total estimate: $0.0[G]; 
Fiscal year 2010 error rate: 0.0[G]; 
Fiscal year 2009 total estimate: $0.0[F]; 
Fiscal year 2009 error rate: 0.0[F]. 

Department or agency: General Services Administration; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2009 total estimate: $48.9 million. 

Department or agency: General Services Administration; 
Program or activity: All programs and activities; 
Fiscal year 2010 total estimate: $0.0[D]; 
Fiscal year 2010 error rate: 0.0[D]; 
Fiscal year 2009 total estimate: $48.9 million; 
Fiscal year 2009 error rate: 0.3%. 

Department of Health and Human Services; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $71.405 billion; 
Fiscal year 2009 total estimate: $66.398 billion. 

Department of Health and Human Services; 
Program or activity: Child Care and Development Fund; 
Fiscal year 2010 total estimate: $810.0 million; 
Fiscal year 2010 error rate: 13.3%; 
Fiscal year 2009 total estimate: $624.0 million; 
Fiscal year 2009 error rate: 11.9%. 

Department of Health and Human Services; 
Program or activity: Children's Health Insurance Program; 
Fiscal year 2010 total estimate: $0.0[I]; 
Fiscal year 2010 error rate: 0.0[I]; 
Fiscal year 2009 total estimate: $0.0[J]; 
Fiscal year 2009 error rate: 0.0[J]. 

Department of Health and Human Services; 
Program or activity: Foster Care; 
Fiscal year 2010 total estimate: $72.7 million; 
Fiscal year 2010 error rate: 4.9%; 
Fiscal year 2009 total estimate: $75.7 million; 
Fiscal year 2009 error rate: 4.7%. 

Department of Health and Human Services; 
Program or activity: Head Start; 
Fiscal year 2010 total estimate: $123.0 million; 
Fiscal year 2010 error rate: 1.7%; 
Fiscal year 2009 total estimate: $213.4 million; 
Fiscal year 2009 error rate: 3.0%. 

Department of Health and Human Services; 
Program or activity: Medicaid; 
Fiscal year 2010 total estimate: $22.500 billion 
Fiscal year 2010 error rate: 9.4%; 
Fiscal year 2009 total estimate: $18.075 billion; 
Fiscal year 2009 error rate: 9.6%. 

Department of Health and Human Services; 
Program or activity: Medicare Advantage; 
Fiscal year 2010 total estimate: $13.600 billion; 
Fiscal year 2010 error rate: 14.1%; 
Fiscal year 2009 total estimate: $12.010 billion; 
Fiscal year 2009 error rate: 15.4%. 

Department of Health and Human Services; 
Program or activity: Medicare Fee-for-Service; 
Fiscal year 2010 total estimate: $34.300 billion; 
Fiscal year 2010 error rate: 10.5%; 
Fiscal year 2009 total estimate: $35.400 billion[E]; 
Fiscal year 2009 error rate: 12.4%[E]. 

Department of Health and Human Services; 
Program or activity: Medicare Prescription Drug Benefit; 
Fiscal year 2010 total estimate: $0.0[I]; 
Fiscal year 2010 error rate: 0.0[I]; 
Fiscal year 2009 total estimate: $0.0[J]; 
Fiscal year 2009 error rate: 0.0[J]. 

Department of Health and Human Services; 
Program or activity: Temporary Assistance for Needy Families; 
Fiscal year 2010 total estimate: $0.0[J]; 
Fiscal year 2010 error rate: 0.0[J]; 
Fiscal year 2009 total estimate: $0.0[J]; 
Fiscal year 2009 error rate: 0.0[J]. 

Department or agency: Department of Homeland Security; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $188.0 million; 
Fiscal year 2009 total estimate: $224.0 million. 

Department or agency: Department of Homeland Security; 
Program or activity: Customs and Border Protection--Border Security 
Fencing; 
Fiscal year 2010 total estimate: $0.0[B]; 
Fiscal year 2010 error rate: 0.0[C]; 
Fiscal year 2009 total estimate: $0.0[B]; 
Fiscal year 2009 error rate: 0.0[C]. 

Department or agency: Department of Homeland Security; 
Program or activity: Customs and Border Protection--Custodial-
Continued Dumping & Subsidy Offset Act & Payments to Wool 
Manufacturers; 
Fiscal year 2010 total estimate: $0.0[K]; 
Fiscal year 2010 error rate: 0.0[K]; 
Fiscal year 2009 total estimate: $0.0[J]; 
Fiscal year 2009 error rate: 0.0[J]. 

Department or agency: Department of Homeland Security; 
Program or activity: Customs and Border Protection--Custodial-Refund & 
Drawback; 
Fiscal year 2010 total estimate: $2.0 million; 
Fiscal year 2010 error rate: 0.2%; 
Fiscal year 2009 total estimate: $3.0 million[E]; 
Fiscal year 2009 error rate: 0.2%[E]. 

Department or agency: Department of Homeland Security; 
Program or activity: Federal Emergency Management Agency--Disaster 
Relief Program-Individuals and Households Program; 
Fiscal year 2010 total estimate: $11.0 million; 
Fiscal year 2010 error rate: 1.3%; 
Fiscal year 2009 total estimate: $23.0 million[E]; 
Fiscal year 2009 error rate: 2.7%[E]. 

Department or agency: Department of Homeland Security; 
Program or activity: Federal Emergency Management Agency--Disaster 
Relief Program-Vendor Payments; 
Fiscal year 2010 total estimate: $42.0 million; 
Fiscal year 2010 error rate: 3.0%; 
Fiscal year 2009 total estimate: $46.0 million[E]; 
Fiscal year 2009 error rate: 3.3%[E]. 

Department or agency: Department of Homeland Security; 
Program or activity: Federal Emergency Management Agency--Grants-
Assistance to Firefighters Grants; 
Fiscal year 2010 total estimate: $19.0 million; 
Fiscal year 2010 error rate: 4.3%; 
Fiscal year 2009 total estimate: $27.0 million[E]; 
Fiscal year 2009 error rate: 6.3%[E]. 

Department or agency: Department of Homeland Security; 
Program or activity: Federal Emergency Management Agency--Grants-
Homeland Security Grant Program; 
Fiscal year 2010 total estimate: $29.0 million; 
Fiscal year 2010 error rate: 2.0%; 
Fiscal year 2009 total estimate: $29.0 million[E]; 
Fiscal year 2009 error rate: 2.2%[E]. 

Department or agency: Department of Homeland Security; 
Program or activity: Federal Emergency Management Agency--Grants-
Infrastructure Protection Program; 
Fiscal year 2010 total estimate: $0.0[H]; 
Fiscal year 2010 error rate: 0.0[H]; 
Fiscal year 2009 total estimate: $0.0[H]; 
Fiscal year 2009 error rate: 0.0[H]. 

Department or agency: Department of Homeland Security; 
Program or activity: Federal Emergency Management Agency--Grants-
Public Assistance Programs; 
Fiscal year 2010 total estimate: $10.0 million; 
Fiscal year 2010 error rate: 0.2%; 
Fiscal year 2009 total estimate: $11.0 million[E]; 
Fiscal year 2009 error rate: 0.2%[E]. 

Department or agency: Department of Homeland Security; 
Program or activity: Federal Emergency Management Agency--Grants-
Transit Security Grants Program; 
Fiscal year 2010 total estimate: $0.0[B]; 
Fiscal year 2010 error rate: 0.1%; 
Fiscal year 2009 total estimate: $0.0[B]; 
Fiscal year 2009 error rate: 0.1%. 

Department or agency: Department of Homeland Security; 
Program or activity: Federal Emergency Management Agency--Insurance-
National Flood Insurance Program; 
Fiscal year 2010 total estimate: $66.0 million; 
Fiscal year 2010 error rate: 2.0%; 
Fiscal year 2009 total estimate: $73.0 million[E]; 
Fiscal year 2009 error rate: 2.2%[E]. 

Department or agency: Department of Homeland Security; 
Program or activity: Immigration and Customs Enforcement--Detention 
and Removal Operations; 
Fiscal year 2010 total estimate: $4.0 million; 
Fiscal year 2010 error rate: 0.3%; 
Fiscal year 2009 total estimate: $7.0 million[E]; 
Fiscal year 2009 error rate: 0.5%[E]. 

Department or agency: Department of Homeland Security; 
Program or activity: Immigration and Customs Enforcement--Federal 
Protective Service; 
Fiscal year 2010 total estimate: $1.0 million; 
Fiscal year 2010 error rate: 0.1%; 
Fiscal year 2009 total estimate: $1.0 million[E]; 
Fiscal year 2009 error rate: 0.1%[E]. 

Department or agency: Department of Homeland Security; 
Program or activity: Immigration and Customs Enforcement--
Investigations; 
Fiscal year 2010 total estimate: $0.0[K]; 
Fiscal year 2010 error rate: 0.0[K]; 
Fiscal year 2009 total estimate: $0.0[J]; 
Fiscal year 2009 error rate: 0.0[J]. 

Department or agency: Department of Homeland Security; 
Program or activity: Transportation Security Administration--Aviation 
Security-Payroll; 
Fiscal year 2010 total estimate: $0.0[B]; 
Fiscal year 2010 error rate: 0.0[B]; 
Fiscal year 2009 total estimate: $0.0[B]; 
Fiscal year 2009 error rate: 0.0[B]. 

Department or agency: Department of Homeland Security; 
Program or activity: United States Coast Guard--Active Duty Military 
Payroll; 
Fiscal year 2010 total estimate: $4.0 million; 
Fiscal year 2010 error rate: 0.1%; 
Fiscal year 2009 total estimate: $4.0 million[E]; 
Fiscal year 2009 error rate: 0.1%[E]. 

Department or agency: Department of Homeland Security; 
Program or activity: United States Coast Guard--Acquisition, 
Construction & Improvements-Contract Payments; 
Fiscal year 2010 total estimate: $0.0[K]; 
Fiscal year 2010 error rate: 0.0[K]; 
Fiscal year 2009 total estimate: $0.0[J]; 
Fiscal year 2009 error rate: 0.0[J]. 

Department or agency: Department of Homeland Security; 
Program or activity: United States Coast Guard--Operating Expenses-
Contract Payments; 
Fiscal year 2010 total estimate: $0.0[K]; 
Fiscal year 2010 error rate: 0.0[K]; 
Fiscal year 2009 total estimate: $0.0[J]; 
Fiscal year 2009 error rate: 0.0[J]. 

Department or agency: Department of Housing and Urban Development; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $924.6 million; 
Fiscal year 2009 total estimate: $1.021 billion. 

Department or agency: Department of Housing and Urban Development; 
Program or activity: Community Development Block Grant (Entitlement 
Grants, States/Small Cities); 
Fiscal year 2010 total estimate: $0.0[K]; 
Fiscal year 2010 error rate: 0.0[K]; 
Fiscal year 2009 total estimate: $0.0[K]; 
Fiscal year 2009 error rate: 0.0[K]. 

Department or agency: Department of Housing and Urban Development; 
Program or activity: Low Income Public Housing; 
Fiscal year 2010 total estimate: $0.0[J]; 
Fiscal year 2010 error rate: 0.0[J]; 
Fiscal year 2009 total estimate: $0.0[J]; 
Fiscal year 2009 error rate: 0.0[J]. 

Department or agency: Department of Housing and Urban Development; 
Program or activity: Section 8--Project Based; 
Fiscal year 2010 total estimate: $362.8 million; 
Fiscal year 2010 error rate: 1.2%; 
Fiscal year 2009 total estimate: $388.9 million; 
Fiscal year 2009 error rate: 1.3%. 

Department or agency: Department of Housing and Urban Development; 
Program or activity: Section 8--Tenant Based; 
Fiscal year 2010 total estimate: $561.8 million; 
Fiscal year 2010 error rate: 1.9%; 
Fiscal year 2009 total estimate: $632.8 million; 
Fiscal year 2009 error rate: 2.2%. 

Department or agency: Department of the Interior[D]; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2009 total estimate: $0.0. 

Department or agency: Department of the Interior[D]; 
Program or activity: All programs and activities; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2010 error rate: 0.0; 
Fiscal year 2009 total estimate: $0.0; 
Fiscal year 2009 error rate: 0.0. 

Department or agency: Department of Justice[D]; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2009 total estimate: $0.0. 

Department or agency: Department of Justice[D]; 
Program or activity: All programs and activities; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2010 error rate: 0.0; 
Fiscal year 2009 total estimate: $0.0; 
Fiscal year 2009 error rate: 0.0. 

Department or agency: Department of Labor; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $17,483 billion; 
Fiscal year 2009 total estimate: $12,291 billion. 

Department or agency: Department of Labor; 
Program or activity: Federal Employees' Compensation Act; 
Fiscal year 2010 total estimate: $0.0[K]; 
Fiscal year 2010 error rate: 0.0[K]; 
Fiscal year 2009 total estimate: $0.0[K]; 
Fiscal year 2009 error rate: 0.0[K]. 

Department or agency: Department of Labor; 
Program or activity: Unemployment Insurance; 
Fiscal year 2010 total estimate: $17,472 billion; 
Fiscal year 2010 error rate: 11.2%; 
Fiscal year 2009 total estimate: $12,283 billion; 
Fiscal year 2009 error rate: 10.3%. 

Department or agency: Department of Labor; 
Program or activity: Workforce Investment Act; 
Fiscal year 2010 total estimate: $11.8 million; 
Fiscal year 2010 error rate: 0.2%; 
Fiscal year 2009 total estimate: $8.6 million; 
Fiscal year 2009 error rate: 0.2%. 

Department or agency: National Aeronautics and Space Administration; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $7.7 million; 
Fiscal year 2009 total estimate: $0.8 million. 

Department or agency: National Aeronautics and Space Administration; 
Program or activity: Payment programs; 
Fiscal year 2010 total estimate: $7.7 million; 
Fiscal year 2010 error rate: 0.2%; 
Fiscal year 2009 total estimate: $0.8 million; 
Fiscal year 2009 error rate: 0.0[C]. 

Department or agency: National Credit Union Administration; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2009 total estimate: $0.0. 

Department or agency: National Credit Union Administration; 
Program or activity: All programs and activities; 
Fiscal year 2010 total estimate: $0.0[G]; 
Fiscal year 2010 error rate: 0.0[G]; 
Fiscal year 2009 total estimate: $0.0[D]; 
Fiscal year 2009 error rate: 0.0[D]. 

Department or agency: National Science Foundation; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2009 total estimate: $0.0. 

Department or agency: National Science Foundation; 
Program or activity: Research and Education Grants and Cooperative 
Agreements; 
Fiscal year 2010 total estimate: $0.0[K]; 
Fiscal year 2010 error rate: 0.0[K]; 
Fiscal year 2009 total estimate: $0.0[D]; 
Fiscal year 2009 error rate: 0.0[D]. 

Department or agency: Nuclear Regulatory Commission[D]; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2009 total estimate: $0.0. 

Department or agency: Nuclear Regulatory Commission[D]; 
Program or activity: All programs and activities; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2010 error rate: 0.0; 
Fiscal year 2009 total estimate: $0.0; 
Fiscal year 2009 error rate: 0.0. 

Department or agency: Office of Personnel Management; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $307.5 million; 
Fiscal year 2009 total estimate: $353.0 million. 

Department or agency: Office of Personnel Management; 
Program or activity: Background Investigations Program; 
Fiscal year 2010 total estimate: $9.5 million; 
Fiscal year 2010 error rate: 1.4%; 
Fiscal year 2009 total estimate: $28.1 million; 
Fiscal year 2009 error rate: 6.0%. 

Department or agency: Office of Personnel Management; 
Program or activity: Federal Employees Group Life Insurance; 
Fiscal year 2010 total estimate: $1.0 million; 
Fiscal year 2010 error rate: 0.0[C]; 
Fiscal year 2009 total estimate: $0.9 million; 
Fiscal year 2009 error rate: 0.0[C]. 

Department or agency: Office of Personnel Management; 
Program or activity: Federal Employees Health Benefits Program; 
Fiscal year 2010 total estimate: $59.4 million; 
Fiscal year 2010 error rate: 0.2%; 
Fiscal year 2009 total estimate: $112.3 million; 
Fiscal year 2009 error rate: 0.3%. 

Department or agency: Office of Personnel Management; 
Program or activity: Retirement Program (Civil Service Retirement 
System and Federal Employees Retirement System); 
Fiscal year 2010 total estimate: $237.6 million; 
Fiscal year 2010 error rate: 0.4%; 
Fiscal year 2009 total estimate: $211.7 million; 
Fiscal year 2009 error rate: 0.3%. 

Department or agency: Pension Benefit Guaranty Corporation[D]; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2009 total estimate: $0.0. 

Department or agency: Pension Benefit Guaranty Corporation[D]; 
Program or activity: All programs and activities; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2010 error rate: 0.0; 
Fiscal year 2009 total estimate: $0.0; 
Fiscal year 2009 error rate: 0.0. 

Department or agency: United States Postal Service; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2009 total estimate: $0.0; 

Department or agency: United States Postal Service; 
Program or activity: All programs and activities; 
Fiscal year 2010 total estimate: $0.0[F]; 
Fiscal year 2010 error rate: 0.0[F]; 
Fiscal year 2009 total estimate: $0.0[F]; 
Fiscal year 2009 error rate: 0.0[F]. 

Department or agency: Railroad Retirement Board; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $75.1 million; 
Fiscal year 2009 total estimate: $73.1 million. 

Department or agency: Railroad Retirement Board; 
Program or activity: Railroad Unemployment Insurance Benefits; 
Fiscal year 2010 total estimate: $0.0[K]; 
Fiscal year 2010 error rate: 0.0[K]; 
Fiscal year 2009 total estimate: $0.0[K]; 
Fiscal year 2009 error rate: 0.0[K]. 

Department or agency: Railroad Retirement Board; 
Program or activity: Retirement and Survivor Benefits; 
Fiscal year 2010 total estimate: $75.1 million; 
Fiscal year 2010 error rate: 0.7%; 
Fiscal year 2009 total estimate: $73.1 million[E]; 
Fiscal year 2009 error rate: 0.7%[E]. 

Department or agency: Securities and Exchange Commission[D]; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2009 total estimate: $0.0. 

Department or agency: Securities and Exchange Commission[D]; 
Program or activity: Disgorgements and Penalties; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2010 error rate: 0.0; 
Fiscal year 2009 total estimate: $0.0; 
Fiscal year 2009 error rate: 0.0. 

Department or agency: Securities and Exchange Commission[D]; 
Program or activity: Operational Vendor Payments; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2010 error rate: 0.0; 
Fiscal year 2009 total estimate: $0.0; 
Fiscal year 2009 error rate: 0.0. 

Department or agency: Small Business Administration; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $186.5 million; 
Fiscal year 2009 total estimate: $257.7 million. 

Department or agency: Small Business Administration; 
Program or activity: 504 Certified Development Companies (Debentures); 
Fiscal year 2010 total estimate: $0.0[B]; 
Fiscal year 2010 error rate: 0.0[B]; 
Fiscal year 2009 total estimate: $0.0[B]; 
Fiscal year 2009 error rate: 0.0[B]. 

Department or agency: Small Business Administration; 
Program or activity: 504 Certified Development Companies (Guaranties); 
Fiscal year 2010 total estimate: $0.0[B]; 
Fiscal year 2010 error rate: 0.0[B]; 
Fiscal year 2009 total estimate: $0.0[B]; 
Fiscal year 2009 error rate: 0.0[B]. 

Department or agency: Small Business Administration; 
Program or activity: 7(a) Business Loan Program (Guaranty Purchases); 
Fiscal year 2010 total estimate: $44.8 million; 
Fiscal year 2010 error rate: 1.9%; 
Fiscal year 2009 total estimate: $68.8 million; 
Fiscal year 2009 error rate: 3.8%. 

Department or agency: Small Business Administration; 
Program or activity: 7(a) Business Loan Program (Guaranty Approvals); 
Fiscal year 2010 total estimate: $0.0[B]; 
Fiscal year 2010 error rate: 0.0[B]; 
Fiscal year 2009 total estimate: $0.0[B]; 
Fiscal year 2009 error rate: 0.0[B]. 

Department or agency: Small Business Administration; 
Program or activity: Disaster Loan Approvals; 
Fiscal year 2010 total estimate: $127.1 million; 
Fiscal year 2010 error rate: 34.2%; 
Fiscal year 2009 total estimate: $168.5 million; 
Fiscal year 2009 error rate: 20.9%. 

Department or agency: Small Business Administration; 
Program or activity: Small Business Investment Companies; 
Fiscal year 2010 total estimate: $14.6 million; 
Fiscal year 2010 error rate: 1.0%; 
Fiscal year 2009 total estimate: $20.4 million; 
Fiscal year 2009 error rate: 1.1%. 

Department or agency: Smithsonian Institution; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2009 total estimate: $0.0. 

Department or agency: Smithsonian Institution; 
Program or activity: All programs and activities; 
Fiscal year 2010 total estimate: $0.0[G]; 
Fiscal year 2010 error rate: 0.0[G]; 
Fiscal year 2009 total estimate: $0.0[F]; 
Fiscal year 2009 error rate: 0.0[F]. 

Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $7/993 billion; 
Fiscal year 2009 total estimate: $7/973 billion. 

Department or agency: Social Security Administration; 
Program or activity: Old Age and Survivors' Insurance (OASI); 
Fiscal year 2010 total estimate: $3.166 billion; 
Fiscal year 2010 error rate: 0.5%; 
Fiscal year 2009 total estimate: $2.536 billion; 
Fiscal year 2009 error rate: 0.4%. 

Department or agency: Social Security Administration; 
Program or activity: Disability Insurance (Combined with OASI); 
Fiscal year 2010 total estimate: $0.0[A]; 
Fiscal year 2010 error rate: 0.0[A]; 
Fiscal year 2009 total estimate: $0.0[A]; 
Fiscal year 2009 error rate: 0.0[A]. 

Department or agency: Social Security Administration; 
Program or activity: Supplemental Security Income Program; 
Fiscal year 2010 total estimate: $4.827 billion; 
Fiscal year 2010 error rate: 10.0%; 
Fiscal year 2009 total estimate: $5.437 billion; 
Fiscal year 2009 error rate: 12.1%. 

Department or agency: Department of State; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $0.0; 
Fiscal year 2009 total estimate: $0.0. 

Department or agency: Department of State; 
Program or activity: Business Class Travel and Sensitive Payments; 
Fiscal year 2010 total estimate: $0.0[C]; 
Fiscal year 2010 error rate: 16.0%; 
Fiscal year 2009 total estimate: $0.0[C]; 
Fiscal year 2009 error rate: 4.0%. 

Department or agency: Department of State; 
Program or activity: International Information Program--U.S. Speaker 
and Specialist Program; 
Fiscal year 2010 total estimate: $0.0[H]; 
Fiscal year 2010 error rate: 0.0[H]; 
Fiscal year 2009 total estimate: $0.0[H]; 
Fiscal year 2009 error rate: 0.0[H]. 

Department or agency: Tennessee Valley Authority; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $5.4 million; 
Fiscal year 2009 total estimate: $3.1 million. 

Department or agency: Tennessee Valley Authority; 
Program or activity: Payment programs; 
Fiscal year 2010 total estimate: $5.4 million; 
Fiscal year 2010 error rate: 0.1%; 
Fiscal year 2009 total estimate: $3.1 million; 
Fiscal year 2009 error rate: 0.0[C]. 

Department or agency: Department of Transportation; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $632.4 million; 
Fiscal year 2009 total estimate: $1.474 billion. 

Department or agency: Department of Transportation; 
Program or activity: Federal Aviation Administration--Airport 
Improvement Program; 
Fiscal year 2010 total estimate: $1.3 million; 
Fiscal year 2010 error rate: 0.0[C]; 
Fiscal year 2009 total estimate: $37.8 million; 
Fiscal year 2009 error rate: 0.8%. 

Department or agency: Department of Transportation; 
Program or activity: Federal Highway Administration--Federal Aid 
Highway Program; 
Fiscal year 2010 total estimate: $616.8 million; 
Fiscal year 2010 error rate: 1.4%; 
Fiscal year 2009 total estimate: $1.415 billion; 
Fiscal year 2009 error rate: 3.5%. 

Department or agency: Department of Transportation; 
Program or activity: Federal Transit Administration--Capital 
Investment Grants; 
Fiscal year 2010 total estimate: $0.0[B]; 
Fiscal year 2010 error rate: 0.0[B]; 
Fiscal year 2009 total estimate: $17.4; 
Fiscal year 2009 error rate: 0.9%. 

Department or agency: Department of Transportation; 
Program or activity: Federal Transit Administration--Formula Grants; 
Fiscal year 2010 total estimate: $14.3 million; 
Fiscal year 2010 error rate: 0.2%; 
Fiscal year 2009 total estimate: $3.6 million; 
Fiscal year 2009 error rate: 0.2%. 

Department or agency: Department of the Treasury; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $16.850 billion; 
Fiscal year 2009 total estimate: $12.250 billion; 

Department or agency: Department of the Treasury; 
Program or activity: Earned Income Tax Credit; 
Fiscal year 2010 total estimate: $16.850 billion; 
Fiscal year 2010 error rate: 26.3%; 
Fiscal year 2009 total estimate: $12.250 billion; 
Fiscal year 2009 error rate: 25.5%. 

Department or agency: Department of Veterans Affairs; 
Program or activity: Agencywide total; 
Fiscal year 2010 total estimate: $2.155 million; 
Fiscal year 2009 total estimate: $1.240 million. 

Department or agency: Department of Veterans Affairs; 
Program or activity: Compensation; 
Fiscal year 2010 total estimate: $569.6 million; 
Fiscal year 2010 error rate: 1.0%; 
Fiscal year 2009 total estimate: $439.8 million; 
Fiscal year 2009 error rate: 1.2%. 

Department or agency: Department of Veterans Affairs; 
Program or activity: Dependency and Indemnity Compensation; 
Fiscal year 2010 total estimate: $0.0[A]; 
Fiscal year 2010 error rate: 0.0[A]; 
Fiscal year 2009 total estimate: $0.0[A]; 
Fiscal year 2009 error rate: 0.0[A]. 

Department or agency: Department of Veterans Affairs; 
Program or activity: Education programs; 
Fiscal year 2010 total estimate: $712.8 million; 
Fiscal year 2010 error rate: 8.0%; 
Fiscal year 2009 total estimate: $66.3 million; 
Fiscal year 2009 error rate: 2.3%. 

Department or agency: Department of Veterans Affairs; 
Program or activity: Insurance programs; 
Fiscal year 2010 total estimate: $0.4 million; 
Fiscal year 2010 error rate: 0.0[C]; 
Fiscal year 2009 total estimate: $0.0[K]; 
Fiscal year 2009 error rate: 0.0[K]. 

Department or agency: Department of Veterans Affairs; 
Program or activity: Loan Guaranty; 
Fiscal year 2010 total estimate: $0.0[K]; 
Fiscal year 2010 error rate: 0.0[K]; 
Fiscal year 2009 total estimate: $0.0[K]; 
Fiscal year 2009 error rate: 0.0[K]. 

Department or agency: Department of Veterans Affairs; 
Program or activity: Non-VA Care Civilian Health and Medical Program 
(CHAMPVA); 
Fiscal year 2010 total estimate: $39.4 million; 
Fiscal year 2010 error rate: 5.8%; 
Fiscal year 2009 total estimate: $33.1 million; 
Fiscal year 2009 error rate: 5.4%. 

Department or agency: Department of Veterans Affairs; 
Program or activity: Non-VA Care Fee; 
Fiscal year 2010 total estimate: $477.9 million; 
Fiscal year 2010 error rate: 13.9%; 
Fiscal year 2009 total estimate: $277.0 million; 
Fiscal year 2009 error rate: 17.0%. 

Department or agency: Department of Veterans Affairs; 
Program or activity: Pensions; 
Fiscal year 2010 total estimate: $355.7 million; 
Fiscal year 2010 error rate: 8.2%; 
Fiscal year 2009 total estimate: $424.5 million; 
Fiscal year 2009 error rate: 11.2%. 

Department or agency: Department of Veterans Affairs; 
Program or activity: Vocational Rehabilitation and Employment Program; 
Fiscal year 2010 total estimate: $0.0[K]; 
Fiscal year 2010 error rate: 0.0[K]; 
Fiscal year 2009 total estimate: $0.0[K]; 
Fiscal year 2009 error rate: 0.0[K]. 

Program or activity: Total; 
Fiscal year 2010 total estimate: $125.380 billion; 
Fiscal year 2009 total estimate: $109.204 billion. 

Source: Agencies' fiscal year 2009 and fiscal year 2010 performance 
and accountability reports (PAR), agency financial reports (AFR), or 
annual reports. Figures were rounded to the nearest tenth for 
reporting purposes. 

[A] Agency combined with program above. 

[B] Agency reported that the annual improper payment amount or error 
rate was zero. 

[C] Agency program estimate or error rate rounded to zero for purposes 
of this report. 

[D] Agency reported that it had no programs or activities susceptible 
to significant improper payments. 

[E] Fiscal year 2009 estimate or error rate was updated to the revised 
estimate or error rate reported in the fiscal year 2010 PAR, AFR, or 
annual report. 

[F] Agency did not address improper payments or IPIA in its PAR, AFR, 
or annual report for fiscal year 2009, fiscal year 2010, or both. 

[G] Agency PAR, AFR, or annual report was not available as of the end 
of fieldwork. 

[H] Agency reported that the program was not risk-susceptible for 
fiscal year 2009, fiscal year 2010. 

[I] Agency reported that it would estimate improper payments in the 
future for this program. 

[J] Agency did not report an annual improper payment estimate or error 
rate for this program. 

[K] Agency reported that it received a waiver from OMB, exempting it 
from the requirement to annually report improper payment information, 
because the program's estimate was below the reporting threshold 
(exceeding $10 million and 2.5 percent of program payments) for 2 
consecutive years. 

[End of table] 

[End of section] 

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http://www.gao.gov/products/GAO-11-318SP] (Washington, D.C.: Mar. 1, 
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http://www.gao.gov/products/GAO-11-278] (Washington, D.C.: February 
2011). 

Improper Payments: Significant Improvements Needed in DOD's Efforts to 
Address Improper Payment and Recovery Auditing Requirements, 
[hyperlink, http://www.gao.gov/products/GAO-09-442] (Washington, D.C.: 
Jul. 29, 2009). 

Improper Payments: Progress Made but Challenges Remain in Estimating 
and Reducing Improper Payments, [hyperlink, 
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[hyperlink, http://www.gao.gov/products/GAO-08-77] (Washington, D.C.: 
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Information Act Masks the Extent of the Problem, [hyperlink, 
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Improper Payments Information Act Remains Incomplete, [hyperlink, 
http://www.gao.gov/products/GAO-07-92] (Washington, D.C.: Nov. 14, 
2006). 

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National Improper Payment Estimates on Federal Programs, [hyperlink, 
http://www.gao.gov/products/GAO-06-347] (Washington, D.C.: Apr. 14, 
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Financial Management: Challenges in Meeting Requirements of the 
Improper Payments Information Act, [hyperlink, 
http://www.gao.gov/products/GAO-05-417] (Washington, D.C.: Mar. 31, 
2005). 

DOD Travel Cards: Control Weaknesses Led to Millions in Fraud, Waste, 
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[End of section] 

Footnotes: 

[1] See related GAO products page. 

[2] Pub. L. No. 107-300, 116 Stat. 2350 (Nov. 26, 2002). 

[3] IPIA defines an improper payment as any payment that should not 
have been made or that was made in an incorrect amount (including 
overpayments and underpayments) under statutory, contractual, 
administrative, or other legally applicable requirements. It includes 
any payment to an ineligible recipient, any payment for an ineligible 
service, any duplicate payment, payment for services not received, and 
any payment that does not account for credit for applicable discounts. 
OMB's guidance also instructs agencies to report payments for which 
insufficient or no documentation was found as improper payments. 

[4] Pub. L. No. 111-204, 124 Stat. 2224 (July 22, 2010). 

[5] In their fiscal year 2010 performance and accountability reports 
and agency financial reports, select federal entities updated their 
fiscal year 2009 improper payment estimates to reflect changes since 
issuance of their fiscal year 2009 performance and accountability 
reports and agency financial reports. These updates increased the 
governmentwide improper payment estimate for fiscal year 2009 from 
$98.7 billion to $109.2 billion. 

[6] See 31 U.S.C. § 901. 

[7] We did not obtain PARs, AFRs, or annual reports for the following 
4 of the 35 agencies subject to improper payments reporting because 
these agencies had not issued their reports as of February 1, 2011: 
the Farm Credit System Insurance Corporation, Federal Deposit 
Insurance Corporation, National Credit Union Administration, and 
Smithsonian Institution. 

[8] Reported error rates reflect the estimated improper payments as a 
percentage of total program outlays. 

[9] For purposes of conducting a risk assessment in fiscal year 2010, 
OMB defined the term significant improper payments under IPIA as 
exceeding both 2.5 percent of program payments and $10 million. IPERA 
sets forth specific criteria to define the term significant for future 
fiscal years. 

[10] The term state-administered refers to federal programs that are 
managed on a day-to-day basis at the state level to carry out program 
objectives. 

[11] Pub. L. No. 111-3, 123 Stat. 8 (Feb. 4, 2009). 

[12] The 14 high-error programs designated by OMB for fiscal year 2010 
are: Medicare Fee-for-Service; Medicaid; Unemployment Insurance; 
Medicare Advantage; Supplemental Security Income; Retirement, 
Survivors, and Disability Insurance; Supplemental Nutrition Assistance 
Program; National School Lunch Program; Rental Housing Assistance 
Programs; Federal-Aid Highway Program, Highway Planning and 
Construction; Children's Health Insurance Program; Earned Income Tax 
Credit; High Cost Program of the Universal Service Fund; and Medicare 
Prescription Drug Benefit. The Children's Health Insurance Program, 
High Cost Program of the Universal Service Fund, and Medicare 
Prescription Drug Benefit programs did not report improper payment 
error rates and amounts for fiscal year 2010. 

[13] Payment recapture audits, also called recovery audits, are 
conducted to identify and reclaim payments made in error. 

[14] IPERA also modified the definition of the terms improper 
payments, payments, and payment for an ineligible good or service. 

[End of section] 

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