2.1 The government agrees with the Committee’s recommendation. Recommendation implemented 2.2 The department reports on its plans to improve payment accuracy and address the root causes of fraud and error each year in the Annual Report and Accounts (ARA). This includes official error overpayments and underpayments. 2.3 A core part of the department’s reporting on overpayments focusses on reporting continuous improvement activity to improve payment accuracy alongside its Targeted Case Review teams that target inaccuracies at the earliest opportunity. The ARA also includes a chapter on correction exercises to address underpayments.