GAO finds E-Rate Program uses best practices to prevent fraud, waste, and abuse

The Government Accountability Office identified nine requirements and leading practices to oversee and prevent fraud, waste, and abuse in awards, including grants, contracts, and loans. Of the five programs reviewed, only the Federal Communications Commission’s Universal Service Program for Schools and Libraries (E-Rate) had documented procedures for all nine. The nine requirements include:

1. Dedicated entity to lead fraud management activities
2. Senior Management Council to assess and monitor deficiencies in internal control
3. Maintain agencywide and program-specific risk profiles
4. Assess program specific risks, including fraud
5. Determine risk responses and document an antifraud strategy
6. Implement specific control activities to prevent and detect fraud
7. Establish collaborative relationships with stakeholders and create incentives to help ensure effective implementation of the antifraud strategy
8. Conduct risk-based monitoring and evaluate all components of the Fraud Risk Framework
9. Evaluate audits, including recovery audits and single audits