In accordance with guidance from the Office of Management and Budget (OMB), we reviewed the Payment Integrity section in the U.S. Department of the Interior’s (DOI) fiscal year (FY) 2017 Agency Financial Report (AFR). Our objective was to determine whether DOI met the requirements of the Improper Payments Elimination and Recovery Act of 2010 (IPERA) and accurately and completely reported on improper payments in its FY 2017 AFR and accompanying materials. The attachment provides our scope and methodology.
We found that DOI complied with the first of six IPERA reporting requirement by publishing an AFR for FY 2017 and posting it on the DOI website. We did not consider the five remaining IPERA reporting requirements applicable for this OIG reporting period because the Department is currently operating under year 2 of a 3-year risk assessment and because it did not have any risk assessed programs required to report an improper payment rate.