This is the accessible text file for GAO report number GAO-11-443R entitled 'Status of Fiscal Year 2010 Federal Improper Payments Reporting' which was released on April 15, 2011. This text file was formatted by the U.S. Government Accountability Office (GAO) to be accessible to users with visual impairments, as part of a longer term project to improve GAO products' accessibility. Every attempt has been made to maintain the structural and data integrity of the original printed product. Accessibility features, such as text descriptions of tables, consecutively numbered footnotes placed at the end of the file, and the text of agency comment letters, are provided but may not exactly duplicate the presentation or format of the printed version. The portable document format (PDF) file is an exact electronic replica of the printed version. We welcome your feedback. Please E-mail your comments regarding the contents or accessibility features of this document to Webmaster@gao.gov. This is a work of the U.S. government and is not subject to copyright protection in the United States. It may be reproduced and distributed in its entirety without further permission from GAO. Because this work may contain copyrighted images or other material, permission from the copyright holder may be necessary if you wish to reproduce this material separately. 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] Related GAO Products: Opportunities to Reduce Potential Duplication in Government Programs, Save Tax Dollars, and Enhance Revenue, [hyperlink, http://www.gao.gov/products/GAO-11-318SP] (Washington, D.C.: Mar. 1, 2011). High-Risk Series: An Update, [hyperlink, 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, http://www.gao.gov/products/GAO-09-628T] (Washington, D.C.: Apr. 22, 2009). Improper Payments: Status of Agencies' Efforts to Address Improper Payment and Recovery Auditing Requirements, [hyperlink, http://www.gao.gov/products/GAO-08-438T] (Washington, D.C.: Jan. 31, 2008). Improper Payments: Federal Executive Branch Agencies' Fiscal Year 2007 Improper Payment Estimate Reporting, [hyperlink, http://www.gao.gov/products/GAO-08-377R] (Washington, D.C.: Jan. 23, 2008). Improper Payments: Weaknesses in USAID's and NASA's Implementation of the Improper Payments Information Act and Recovery Auditing, [hyperlink, http://www.gao.gov/products/GAO-08-77] (Washington, D.C.: Nov. 9, 2007). Improper Payments: Agencies' Efforts to Address Improper Payment and Recovery Auditing Requirements Continue, [hyperlink, http://www.gao.gov/products/GAO-07-635T] (Washington, D.C.: Mar. 29, 2007). Improper Payments: Incomplete Reporting under the Improper Payment Information Act Masks the Extent of the Problem, [hyperlink, http://www.gao.gov/products/GAO-07-254T] (Washington, D.C.: Dec. 5, 2006). Improper Payments: Agencies' Fiscal Year 2005 Reporting Under the Improper Payments Information Act Remains Incomplete, [hyperlink, http://www.gao.gov/products/GAO-07-92] (Washington, D.C.: Nov. 14, 2006). Improper Payments: Federal and State Coordination Needed to Report National Improper Payment Estimates on Federal Programs, [hyperlink, http://www.gao.gov/products/GAO-06-347] (Washington, D.C.: Apr. 14, 2006). 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, and Improper Payments, [hyperlink, http://www.gao.gov/products/GAO-04-825T] (Washington, D.C.: Jun. 9, 2004). [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] GAO's Mission: The Government Accountability Office, the audit, evaluation and investigative arm of Congress, exists to support Congress in meeting its constitutional responsibilities and to help improve the performance and accountability of the federal government for the American people. GAO examines the use of public funds; evaluates federal programs and policies; and provides analyses, recommendations, and other assistance to help Congress make informed oversight, policy, and funding decisions. GAO's commitment to good government is reflected in its core values of accountability, integrity, and reliability. Obtaining Copies of GAO Reports and Testimony: The fastest and easiest way to obtain copies of GAO documents at no cost is through GAO's Web site [hyperlink, http://www.gao.gov]. 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