In instances where the entity does not have such internal controls, human capital, and systems and other infrastructure, a description of the resources the entity requested in its most recent budget submission to Congress to establish and maintain the necessary internal controls, human capital, and information systems and other infrastructure. The report should describe, for all programs and activities whose gross annual improper payments 16. A-136, Section (i.e., the total amount of overpayments and underpayments) exceed (1) both 1.5 percent of II.4.5.VII outlays and $10,000,000 of all program or activity payments made during the fiscal year or (2) $100,000,000 (regardless of the improper payment percentage of total program the statistical sampling process conducted to estimate the improper payment rate for each program identified as being susceptible to significant improper payments, or a description by entities granted OMB approval to use a non-statistical sampling and methodology, the justification for using the non-statistical methodology. Agencies performing improper payment risk assessments should include a description of the 17. A-136, Section assessments, including the risk factors considered, if applicable. II.4.5.VIII Agencies should discuss the basis for groupings of programs or activities, if applicable, and highlight any changes that have been made to the risk assessment from the prior year, if applicable. The report should include a report on the fraud reduction efforts that includes the 18. entity’s entity’s A-136, Section II.4.6 progress implementing (1) financial and administrative controls established pursuant to the Fraud Reduction and Data Analytics Act, (2) the fraud risk principle in the Standards for Internal Control in the Government, and (3) A-123 with respect to leading practices for managing fraud risk. The report should include information on entity progress identifying risks and vulnerabilities to fraud, (including with respect to payroll, beneficiary payments, grants, large contracts, and purchase and travel cards) and entity progress on establishing strategies, procedures, and other steps to curb fraud. The report should present the total square office and warehouse footage associated with the 19. entity’s A-136, Section II.4.8 assets subject to the the policy pursuant to the requirements in the Freeze the “Reduce Footprint” Footprint policy from the latest available reporting year, and compare it to the FY the 2015 “Freeze baseline implementing guidance, including: Footprint”
In instances where the entity does not have such internal controls, human capital, and systems and other infrastructure, a description of the resources the entity requested in its most recent budget submission to Congress to establish and maintain the necessary internal controls, human capital, and information systems and other infrastructure. 16. The report should describe, for all programs and activities whose gross annual improper payments (i.e., the total amount of overpayments and underpayments) exceed (1) both 1.5 percent of outlays and $10,000,000 of all program or activity payments made during the fiscal year or (2) $100,000,000 (regardless of the improper payment percentage of total program the statistical sampling process conducted to estimate the improper payment rate for each program identified as being susceptible to significant improper payments, or a description by entities granted OMB approval to use a non-statistical sampling and methodology, the justification for using the non-statistical methodology. A-136, Section II.4.5.VII 17. Agencies performing improper payment risk assessments should include a description of the assessments, including the risk factors considered, if applicable. Agencies should discuss the basis for groupings of programs or activities, if applicable, and highlight any changes that have been made to the risk assessment from the prior year, if applicable. A-136, Section II.4.5.VIII 18. The report should include a report on the entity’s fraud reduction efforts that includes the entity’s progress implementing (1) financial and administrative controls established pursuant to the Fraud Reduction and Data Analytics Act, (2) the fraud risk principle in the Standards for Internal Control in the Government, and (3) A-123 with respect to leading practices for managing fraud risk. The report should include information on entity progress identifying risks and vulnerabilities to fraud, (including with respect to payroll, beneficiary payments, grants, large contracts, and purchase and travel cards) and entity progress on establishing strategies, procedures, and other steps to curb fraud. A-136, Section II.4.6 19. The report should present the total square office and warehouse footage associated with the entity’s assets subject to the “Reduce the Footprint” policy pursuant to the requirements in the Freeze the Footprint policy from the latest available reporting year, and compare it to the FY 2015 “Freeze the Footprint” baseline implementing guidance, including: A-136, Section II.4.8
FY18-CEAR-Guidelines_Final_1.docx