OIG contracted with the independent certified public accounting firm Clifton Larson Allen LLP (Clifton) to conduct the audit of MCC’s compliance with the Improper Payments Elimination and Recovery Act of 2010 (IPERA) as amended by the Improper Payments Elimination and Recovery Improvement Act of 2012 (IPERIA) during fiscal year 2016.
The audit objective was to determine if MCC complied with IPERA in its fiscal year 2016 Agency Financial Report. In accordance with Office of Management and Budget Circular No. A-123, Clifton also reviewed MCC’s fiscal year 2016 risk assessment of programs and activities.
Clifton concluded that MCC complied with IPERA for fiscal year 2016. Clifton’s report did not include any recommendations, but did identify opportunities to strengthen MCC’s reporting on improper payments in its Agency Financial Report.