Improper Payments: Legislation and Mitigation

Learning objectives

After completing this course, the learner should be able to: 

  • Define the nature of the problem of improper payments—e.g., cost, types of improper payment, high error programs.
  • Identify key tools used by Federal government to identify, eliminate, and recover improper payments.
  • Identify how the Improper Payment Information Act of 2002, Improper Payments Executive Order 13520, Improper Payments Elimination and Recovery Act of 2010, and Improper Payments Elimination and Recovery Improvement Act of 2012 have been effective in reducing improper payments.
  • Identify key Federal agency responsibilities outline in OMB Circular A-123 Appendix C to report to the public efforts to eliminate and recover improper payments.
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Instructor bio

David Harvey, CPA has over 25 years of audit experience in the federal government sector with a primary focus on internal controls, risk assessments, contract auditing, and audit coordination and follow-up. David holds a Bachelors of Business Administration with a double major in accounting and economics from James Madison University in Harrisonburg, Virginia, and a Masters in Business Administration from Frostburg State University in Frostburg, Maryland. A CPA license holder in Virginia, David teaches accounting courses as a member of the adjunct faculty at American University in Washington, D.C., and Northern Virginia Community College in Sterling, Virginia.
National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823

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