July 09, 2007
DOD OIG Post-Payment Review and Analysis of Procurement
"Recovery auditing is a post-payment review and analysis of procurement and payment documents that DoD Components use to identify overpayments to contractors. For FY 2006 DoD reported it successfully used recovery audits to identify nearly $200 million in improper payments. It reported that Defense Financial Accounting Service internal reviews and data mining efforts identified $170.0 million in improper payments for recovery."