Page:United States Statutes at Large Volume 124.djvu/2252

 124 STAT. 2226 PUBLIC LAW 111–204—JULY 22, 2010 planned or actual completion date of the actions taken to address those causes; ‘‘(2) in order to reduce improper payments to a level below which further expenditures to reduce improper payments would cost more than the amount such expenditures would save in prevented or recovered improper payments, a statement of whether the agency has what is needed with respect to— ‘‘(A) internal controls; ‘‘(B) human capital; and ‘‘(C) information systems and other infrastructure; ‘‘(3) if the agency does not have sufficient resources to establish and maintain effective internal controls under para- graph (2)(A), a description of the resources the agency has requested in its budget submission to establish and maintain such internal controls; ‘‘(4) program-specific and activity-specific improper pay- ments reduction targets that have been approved by the Director of the Office of Management and Budget; and ‘‘(5) a description of the steps the agency has taken to ensure that agency managers, programs, and, where appro- priate, States and localities are held accountable through annual performance appraisal criteria for— ‘‘(A) meeting applicable improper payments reduction targets; and ‘‘(B) establishing and maintaining sufficient internal controls, including an appropriate control environment, that effectively— ‘‘(i) prevent improper payments from being made; and ‘‘(ii) promptly detect and recover improper pay- ments that are made.’’. (d) REPORTS ON ACTIONS TO RECOVER IMPROPER PAYMENTS.— Section 2 of the Improper Payments Information Act of 2002 (31 U.S.C. 3321 note) is amended— (1) by striking subsection (e); (2) by redesignating subsections (d) and (f) as subsections (f) and (g), respectively; and (3) by inserting after subsection (c) the following: ‘‘(d) REPORTS ON ACTIONS TO RECOVER IMPROPER PAYMENTS.— With respect to any improper payments identified in recovery audits conducted under section 2(h) of the Improper Payments Elimination and Recovery Act of 2010 (31 U.S.C. 3321 note), the head of the agency shall provide with the estimate under subsection (b) a report on all actions the agency is taking to recover improper payments, including— ‘‘(1) a discussion of the methods used by the agency to recover overpayments; ‘‘(2) the amounts recovered, outstanding, and determined to not be collectable, including the percent such amounts rep- resent of the total overpayments of the agency; ‘‘(3) if a determination has been made that certain overpay- ments are not collectable, a justification of that determination; ‘‘(4) an aging schedule of the amounts outstanding; ‘‘(5) a summary of how recovered amounts have been dis- posed of; ‘‘(6) a discussion of any conditions giving rise to improper payments and how those conditions are being resolved; and