Audit of Department of State FY 2014 Compliance With Improper Payments Requirements

OIG recommends that the Bureau of the Comptroller and Global Financial Services expand its process to identify programs with significant funding changes to consider additional factors that may increase the risk of significant improper payments, including, at a minimum, the percentage increase of the change.

OIG recommends that the Bureau of the Comptroller and Global Financial Services develop and implement a method to obtain information on improper payments identified and recovered by other Department of State offices and bureaus to ensure that the Agency Financial Report includes all amounts required by the Office of Management and Budget.

OIG recommends that the Bureau of the Comptroller and Global Financial Services fully implement recapture audit procedures for all payment types, including annuity payments, grant payments made through the Payment Management System, employee salary and benefit payments, and other excluded payments.