In accordance with guidance from the Office of Management and Budget, we reviewed the “Payment Integrity” section in the U.S. Department of the Interior’s Agency Financial Report FY 2018 (AFR). Our objective was to determine whether Department met the requirements of the Improper Payments Elimination and Recovery Act of 2010 (IPERA) and accurately and completely reported on improper payments in its AFR and accompanying materials. The attachment provides our scope and methodology.
We found that the Department complied with the first IPERA reporting requirement by publishing the AFR and posting it on the Department’s website. We also found that the Department complied with the second IPERA requirement by conducting a program-specific risk assessment for seven programs that met the reporting threshold for the fiscal year. We did not consider the four remaining IPERA reporting requirements applicable for this reporting period because the Department did not identify any programs that were susceptible to significant improper payments.