EVALUATION OF THE CORPORATION’S COMPLIANCE WITH IMPROPER PAYMENTS ELIMINATION AND RECOVERY ACT (IPERA)

EXECUTIVE SUMMARY
In response to the President’s July 2010 mandate on implementing the Improper Payments Elimination and Recovery Act (IPERA), the Office of Inspector General (OIG), Corporation for National and Community Service (Corporation) performed an evaluation of the Corporation’s compliance with IPERA. An improper payment is defined as any payment that should not have been made or that was made in an incorrect amount, any payment to an ineligible recipient or for ineligible goods or services, any duplicate payment, any payment for goods or services not received, or any payment that does not account for credit for applicable discounts.1 Office of Management and Budget (OMB) guidance also instructs agencies to report as improper payments of any payments for which insufficient or no documentation was found.

The objective of our evaluation was to determine whether the Corporation performed its improper payment assessment in compliance with IPERA, applicable Executive Orders, and the OMB guidance. The evaluation was conducted in accordance with the Quality Standards for Inspection and Evaluation issued by the Council of the Inspectors General on Integrity and Efficiency.