On July 22, 2010, the President signed the Improper Payments Elimination and Recovery Act of 2010 (IPERA) into law. IPERA amended the Improper Payments Information Act of 2002 (IPIA) to prevent the loss of billions in taxpayer dollars. The Office of Management and Budget issued Government-wide guidance on the implementation of IPIA, as amended by IPERA, in April 2011.
The purpose of this audit was to review the Improper Payments Information section in the Fiscal Year (FY) 2012 Performance and Accountability Report (PAR) and determine whether the Social Security Administration (SSA) met all requirements of IPERA. In addition, we evaluated the Agency’s (1) accuracy and completeness of reporting and (2) performance in reducing and recapturing improper payments.