Author Description

The federal government of the U.S. -- the largest and most complex organization in the world -- expended approximately $1.8 trillion dollars in FY 2000. As the steward of taxpayer dollars, it is accountable for how its agencies and grantees spend those funds, and is responsible for safeguarding against improper payments -- payments that should not have been made or that were made for incorrect amounts. This executive guide is intended to identify effective practices and provide case illustrations and other information for federal agencies' consideration when developing strategies and planning and implementing actions to manage improper payments in their programs.