A Framework for Managing Improper Payments in Emergency Assistance Programs

This Government Accountability Office (GAO) report provides a framework of five principles and corresponding practices that can help federal program managers mitigate improper payments, particularly in emergency assistance programs. The framework includes committing to managing improper payments, identifying and assessing improper payment risks, designing and implementing effective control activities, monitoring the effectiveness of controls in managing improper payments, and providing and obtaining information to manage improper payments.