The Administrator was authorized to waive a debt if the excessive payment was based on FEMA error; there was no fault by the debtor; collection of the debt was against equity and good conscience; and the debt did not involve fraud, a false claim, or misrepresentation by the debtor or others with an interest in the claim. FEMA was authorized to grant a waiver to eligible debtors with an adjusted gross income less than or equal to $90,000 and, subject to certain conditions, only a partial waiver to those with an adjusted gross income greater than $90,000. DARFA directed the Department of Homeland Security (DHS) Inspector General to report on the cost‐effectiveness of FEMA’s efforts to recoup improper payments. This is the last in a series of six reports issued every 3 months through June 2013.