Year of Publication



Martin School of Public Policy and Administration

Degree Name

Master of Public Financial Management

Committee Chair

Dr. Merl Hackbart

Executive Summary

As the recipient of billions in federal dollars, state governments are key stakeholders in combatting improper payments. While federal improper payment laws have mandated responsibility to federal agencies, states ultimately administer numerous federal programs, thus are subject to the same improper payment laws. Due to statistical sampling and extrapolation requirements in federal audits, state governments are at a tremendous financial risk for federal disallowances in administering federal programs. Federal reports and academic literature can inform state governments on improving state policies to mitigate their financial risk of federal improper payment laws.