U.S. Department of Health and Human Services Met Many Requirements of the Improper Payments Information Act of 2002 But Did Not Fully Comply for Fiscal Year 2013

摘要

The Improper Payments Elimination and Recovery Act of 2010 (IPERA; P.L. No. 111-204) requires Offices of Inspector General (OIGs) to review and report on agencies annual improper payment information included in their Agency Financial Reports (AFRs) to determine compliance with the Improper Payments Information Act of 2002 (P.L. No. 107-300) as amended by the IPERA as well as the Improper Payments Elimination and Recovery Improvement Act of 2012 (IPERIA; P.L. No. 112-248). (IPIA will refer to this law as amended by the IPERA and the IPERIA.) The objectives of this review were to (1) determine whether the Department of Health and Human Services (Department) complied with the IPIA for fiscal year (FY) 2013 in accordance with related Office of Management and Budget (OMB) guidance, (2) evaluate the accuracy and completeness of the Department's reporting, and (3) evaluate the Department's performance in reducing and recapturing improper payments. This is the third annual review of improper payments that we have conducted. To improve accountability of Federal agencies administration of funds, the IPIA requires agencies, including the Department, to annually report to the President and Congress on the agencies improper payments. An improper payment is any payment that should not have been made or that was made in an incorrect amount (either overpayments or underpayments). The Department issued its FY 2013 AFR on December 16, 2013.