{"text_format":"2","workbook":"xls","n_sheets":1,"sheets":["report2"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":1,"defined_names":1,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"report2","index":0,"n_rows":16,"n_cols":5,"rows_kept":16,"cut":false,"hidden":false,"merged":[[0,2,0,3],[0,4,0,5],[1,2,1,3],[1,4,1,5],[2,2,2,3],[2,4,2,5],[3,2,3,3],[4,2,4,3],[5,2,5,3],[6,2,6,3],[8,2,8,3],[9,2,9,3]],"flags":["formulas_cached_only"]}
[null,"1.","Record Nr.",null,"UNINA9910696491603321"]
[null,null,"Autore",null,"Williams McCoy"]
[null,null,"Titolo",null,"Improper payments [[electronic resource] ] : status of agencies' efforts to address improper payment and recovery auditing requirements : before the Subcommittee on Federal Financial Management, Government Information, Federal Services, and International Security, Committee on Homeland Security and Governmental Affairs, U.S. Senate / / statement of McCoy Williams"]
[null,null,"Pubbl/distr/stampa",null,"[Washington, D.C.] : , : U.S. Govt. Accountability Office, , [2008]"]
[null,null,"Descrizione fisica",null,"33 pages : digital, PDF file"]
[null,null,"Collana",null,"[Testimony] ; ; GAO-08-438 T"]
[null,null,"Soggetti",null,"Administrative agencies - United States - Accounting"]
[{"$nulls":4},"Payment - United States"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Title from title screen (viewed on Feb 4, 2008)."]
[{"$nulls":4},"\"For release ... January 31, 2008.\""]
[{"$nulls":4},"Paper version available from: U.S. Govt. Accountability Office, 441 G St., NW, Rm. LM, Washington, D.C. 20548."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references."]
[null,null,null,"Sommario/riassunto","GAO was asked to testify on agencies' efforts to eliminate and recover improper payments. Specifically, GAO focused on (1) progress made in agencies' implementation and reporting under IPIA for fiscal year 2007, (2) major challenges that continue to hinder full reporting of improper payment information, and (3) agencies' efforts to report on recovery auditing and recoup contract overpayments."]