The House Energy and Commerce Subcommittee on Oversight and Investigations examined a Government Accountability Office (GAO) report, which noted that the Centers for Medicare & Medicaid Services (CMS) has estimated fiscal year 2010 improper payments for Medicare fee-for-service and Medicare Advantage of almost $48 billion. The report recommended that CMS establish or improve various antifraud initiatives, such as implementing an effective system for physician profiling, managing payments for services and reviewing specific claims for services with high rates of improper billing.