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1. Low estimates of fraud, abuse, and overtreatment in 2011. Donald M. Berwick and Andrew D. Hackbarth, “Eliminating Waste in US Health Care,” Journal of American Medical Association, 307, no. 14, April 11, 2012

2. U.S. Government Accountability Office, Medicare and Medicaid, Appendix II: Fiscal year 2018 Medicare Improper Payment Data, March 2019