The DoD complied with one of the six requirements of IPERA by reporting improper payment rates of less than 10 percent. The DoD did not comply with five of the six requirements of IPERA: Specifically, the DoD did not:
- publish the AFR by March 1, 2017, due to unresolved discussions between the DoD OIG and DoD management over the accounting treatment of certain transactions; however, the DoD did publish the Improper Payment and Payment Recapture Programs section of the FY 2016 Agency Financial Report on November 15, 2016;
- conduct a risk assessment for the Navy Commercial Bill Pay Office–Singapore payment program and did not report a risk assessment of each program’s susceptibility to significant improper payments in accordance with OMB guidance;
- publish statistically valid improper payment estimates for two programs—DoD Travel Pay and U.S. Army Corps of Engineers Travel Pay—and did not ensure that all payments required to be tested were included in the sample plans used to estimate improper payments;
- include planned or actual completion dates for corrective actions for all programs that report improper payments, and did not include information required by the OMB for four programs; or
- meet the requirements to achieve the reduction target for two of the nine programs—DoD Travel Pay and U.S. Army Corps of Engineers Travel Pay—with established targets.