Under CMS rules, all Part D sponsors must have compliance plans that include measures to detect, correct, and prevent fraud, waste, and abuse. According to a Government Accountability Office (GAO) report, "Medicare Part D: CMS Conducted Fraud and Abuse Compliance Plan Audits, but All Audit Findings Are Not Yet Available." CMS conducted on-site compliance plan audits of 33 of the 290 sponsors in 2010 to enforce this requirement. While CMS has not yet released the audit findings, agency officials reported that as of December 2010, CMS had issued five marketing and enrollment sanctions and one contract termination action based in part on the audit findings. Separately, the OIG has reported that CMS accepted $3.1 million in noncovered Medicare Part D drug costs for erectile dysfunction drugs approved only for the treatment of sexual or erectile dysfunction in 2007 and 2008. The OIG recommends that CMS determine whether it can impose financial adjustments on sponsors that were paid for such drugs, and that the agency strengthen internal controls to prevent such claims.