Estimates of improper payments and reports on actions to reduce improper payments

The head of each executive agency shall, in accordance with guidance prescribed by the Director of the Office of Management and Budget— In this paragraph, the term “significant” means that, in the preceding fiscal year, the sum of a program or activity’s improper payments and payments whose propriety cannot be determined by the executive agency due to lacking or insufficient documentation may have exceeded— In conducting a review under paragraph (1), the head of each executive agency shall take into account those risk factors that are likely to contribute to a susceptibility to significant improper payments, such as— Each executive agency shall publish an annual report that includes— The Director of the Office of Management and Budget shall on an annual basis— identify a list of high-priority Federal programs for greater levels of oversight and review— Each report submitted under subparagraph (A)— shall describe any action the executive agency— shall not include— The Inspector General of each executive agency that submits a report under subparagraph (A) shall, for each program of the executive agency that is identified under paragraph (1)(A)— review— With respect to each program and activity identified under subsection (a)(1), the head of the relevant executive agency shall— With respect to any program or activity of an executive agency with estimated improper payments under subsection (c), the head of the executive agency shall provide with the estimate required under subsection (c) a report on what actions the executive agency is taking to reduce improper payments, including— in order to reduce improper payments to a level below which further expenditures to reduce improper payments would cost more than the amount those expenditures would save in prevented or recovered improper payments, a statement of whether the executive agency has what is needed with respect to— a description of the steps the executive agency has taken to ensure that executive agency managers, programs, and, where appropriate, States and local governments are held accountable through annual performance appraisal criteria for— establishing and maintaining sufficient internal controls, including an appropriate control environment, that effectively— With respect to improper payments identified in a recovery audit, the head of the executive agency shall provide with the estimate required under subsection (c) a report on all actions the executive agency is taking to recover the improper payments, including— Each fiscal year, the Director of the Office of Management and Budget shall submit a report with respect to the preceding fiscal year on actions that executive agencies have taken to report information regarding improper payments and actions to recover improper payments to— Each report required under paragraph (1) shall include— The guidance under paragraph (1) shall prescribe— The criteria required to be developed under section 2(g) of the Improper Payments Elimination and Recovery Act of 2010, as in effect on the day before the date of enactment of this section— In conducting a recovery audit under this subsection, the head of an executive agency— With respect to a recovery audit procured by an executive agency by contract— subject to subparagraph (B)(iii), and except to the extent such actions are outside the authority of the executive agency under section 7103 of title 41, the head of the executive agency may authorize the contractor to— The executive agency shall include in each contract for procurement of performance of a recovery audit a requirement that the contractor shall— Each executive agency shall— Not more than 25 percent of the amounts collected by an executive agency through recovery audits— Not more than 25 percent of the amounts collected by an executive agency through recovery audits— if the appropriation from which an overpayment was made has expired— in the case of other recoveries of overpayments— Not more than 5 percent of the amounts collected by an executive agency through recovery audits— shall be available to the Inspector General of that executive agency for— In conducting a program described in subparagraph (A), the head of an executive agency—