Accuracy of Form SSA 1099
Gao ID: HEHS-94-234R September 26, 1994Pursuant to a congressional request, GAO reviewed a constituent's form 1099 and the accounting system used to generate reports on individual social security benefits. GAO noted that: (1) the constituent's form 1099 contained inaccurate data on the amount of benefits paid and the amount of benefits repaid to the Social Security Administration (SSA) in 1993; (2) there is no evidence that SSA accounting problems are a result of widespread SSA budgetary data problems; (3) errors may occur in SSA 1099 forms because these reports share budgetary data generated from two separate sources; and (4) although SSA accounting systems lack sufficient detail regarding individual accounts and can produce erroneous information on 1099 forms, erroneous data are not used for budgetary purposes.