DoD Met Most Requirements of the Improper Payments Elimination and Recovery Act in FY 2014, but Improper Payment Estimates Were Unreliable
Abstract
We determined whether DoD complied with Public Law No. 107-300, Improper Payments Information Act of 2002, November 26, 2002, as amended by Public Law 111-204, Improper Payments Elimination and Recovery Act of 2010, July 22, 2010 (IPERA). The audit was required by Public Law 111-204. The Under Secretary of Defense (Comptroller/Chief Financial Officer) for DoD (USD[C]/CFO) published the DoD FY 2014 Agency Financial Report showing that DoD met five of the six requirements of the IPERA; however, the improper payment estimates were not reliable. Specifically, DoD: published an Annual Financial Report; conducted program specific risk assessments; published corrective action plans; published improper payment estimates; and reported improper payment rates of less than 10 percent. However, DoD could not ensure that all required payments were reviewed, which resulted in unreliable estimates and rates. Furthermore, DoD did not meet the requirement to achieve the reduction target for the DoD Travel Pay program. As a result, DoD did not comply with IPERA in FY 2014.
Document Details
- Document Type
- Technical Report
- Publication Date
- May 12, 2015
- Accession Number
- ADA621516
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense