Accuracy of Critical Payments

Date Issued

Tuesday, March 31, 2026

Submitting OIG

Social Security Administration OIG

Agencies Reviewed/Investigated

Social Security Administration

Report Number

042403

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

$10,342,340

Funds for Better Use

$1,357,184

Report updated under NDAA 5274

External Link

Open Recommendations

This report has 7 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	No	$75,114	$3,328
Take appropriate actions to correct the remaining 31 critical payments.
2	Yes	$0	$0
To prevent future errors, implement a control in the Critical Payment System (CPS) to flag incorrect or mismatched manual payment entries based on the most current Payment History Update System (PHUS) entry (when available) before processing a critical payment.
3	Yes	$10,267,226	$1,353,856
To prevent future errors, establish a control that alerts processing center (PC) employees when manual action on a CPS output does not address an overpayment currently established on a beneficiary’s record.
4	Yes	$0	$0
To prevent future errors, establish a control in CPS to ensure employees consider any overpayments present on a beneficiary’s Recovery of Overpayments, Accounting and Reporting when issuing critical payments.
5	No	$0	$0
Update policy to guide PC employees in adjusting the CPS and overpayment records when they receive CPS outputs.
6	No	$0	$0
Update national procedure with processing instructions for adjustment to PHUS, depending on whether the replacement payment event is present or not.
7	No	$0	$0
Evaluate current CPS procedures and strengthen controls to ensure PC and field office employees follow established protocols, including steps to handle allegations of non-receipt of payments.