Overall, we found that the agencies in this audit were more timely in paying suppliers within 30 days than the agencies in our similar audit of 2014. Approximately 8% of payments were made more than 30 days after the invoice date, with no valid reason for the delay, compared to 10% in 2014. However, in this audit, payments made after 30 days were later than the late payments we identified in our 2014 audit. Most agencies have appropriate policies and procedures for managing payments to suppliers, but need to improve their practices.