Of these, the audit report estimates that SSA underpaid about $131.8 million to 9,224 beneficiaries who were age 70 and older. In addition, the report estimates SSA will underpay an additional 1,899 beneficiaries who were under age 70 about $9.8 million annually beginning in the year they attain age 70. The report concluded that SSA needs to improve controls to ensure it informs widows and widower of their option to delay their application for retirement benefits. It recommended that the agency take appropriate action for the 41 beneficiaries who were identified in the audit and determine whether it should review the remaining population of more than 13,500 dually eligible survivors who may have been underpaid. SSA agreed with all of the report's findings. (More: How Social Security treats the survivors of young workers )