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Audit Report: OAS-FS-13-12

March 14, 2013

Performance Audit of the Department of Energy's Improper Payment Reporting in the Fiscal Year 2012 Agency Financial Report

We contracted with an independent public accounting firm, KPMG LLP, to express an opinion on whether the Department of Energy (Department) met the Office of Management and Budget's criteria for compliance with the Improper Payments Elimination and Recovery Act (IPERA).  The objective of this audit was to complete an evaluation of the accuracy and completeness of agency reporting, and evaluate agency performance in reducing and recapturing improper payments under IPERA.  This audit found that the Department complied with the requirements of IPERA.  Furthermore, KPMG noted two observations for improvement regarding the Department's improper payment risk assessment and payment recapture reporting process.  Management concurred with the observations in the report and will consider the suggested improvements during the Department’s Fiscal Year 2013 assessment of improper payments.