The Improper Payments Elimination and Recovery Improvement Act (IPERIA) of 2012 requires the heads of Federal agencies, including the Department of Health and Human Services (HHS), to annually reviewprograms it administers to improve agency efforts to reduce and recover improper payments. Each November, the Department of Health and Human Services (HHS) publishes the improper payment rate in the Agency Financial Report. The Centers for Medicare and Medicaid Services (CMS) later publishes more detailed improper payment rate information in the form of the annual Medicare Fee-for-Service (FFS) Improper Payments Report and Appendices. This list contains reports produced by the Comprehensive Error