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U.S. Environmental Protection Agency
Office of Inspector General
At a Glance
15-P-0153
May 1, 2015
Why We Did This Review
Office of Management and
Budget guidance for
implementation of the Improper
Payments Elimination and
Recovery Act of 2010 (IPERA)
specifies responsibilities of
agencies and Inspectors
General. Agencies are required
to report on improper payments
and Inspectors General are
required to determine whether
agencies comply with IPERA.
As the Inspector General for
the U.S. Chemical Safety and
Hazard Investigations Board
(CSB), the U.S. Environmental
Protection Agency Office of
Inspector General undertook
this review of CSB's
compliance with IPERA.
This report addresses the
following CSB goal:
 Preserve the public trust by
maintaining and improving
organizational excellence.
CSB Complied With Reporting Requirements of the
Improper Payments Elimination and Recovery Act
for Fiscal Year 2014
What We Found
CSB is fully compliant with the reporting
requirements of IPERA. As required, CSB
published its Performance and Accountability
Report and posted that report and accompanying
materials on the agency website.
CSB is fully compliant
with the reporting
requirements of IPERA.
We determined that CSB does not meet the minimum dollar threshold that would
require it to perform a risk assessment of its programs and activities that are
susceptible to significant improper payments. Also, CSB determined that it is not
cost effective to conduct a recapture audit. In addition, we found that CSB was
not required to publish improper payment estimates because its program was not
assessed to be at risk for improper payments. Further, CSB was not required to
publish programmatic corrective action plans and therefore is not required to set
reduction targets. Thus, this report contains no recommendations.
We reviewed the status of prior audit recommendations from our audit of CSB's
compliance with improper payment regulations during fiscal year 2013. That
report contained three recommendations to CSB. We concluded that CSB took
sufficient action for two of those recommendations, and CSB indicated it plans to
take sufficient action for the remaining recommendation in fiscal year 2016.
Consequently, we consider that remaining recommendation resolved and will
review implementation of that recommendation during our next IPERA audit.
Noteworthy Achievements
CSB improved oversight through its interagency agreement with the U.S.
Department of the Treasury's Bureau of the Fiscal Service. In fiscal year 2014,
that bureau decided to increase its testing for improper payments to 25 percent
of the total paid invoices. The bureau provides CSB with its monthly post-audit
results and CSB reviews the monthly reports to ensure no errors are identified by
the bureau.
Send all inquiries to our public
affairs office at (202) 566-2391
or visit www.epa.gov/oia.
The full report is at:
www.epa.gov/oig/reports/2015/
20150501-15-P-0153.pdf

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