In fiscal year 2010, the Federal Government’s total improper payment amount was at a high of $121 billion. In that same year, Congress passed the Improper Payments Elimination and Recovery Act of 2010.(IPERA or the Act) in an effort to reduce improper payments. Our audit objective was to determine whether DHS complied with the Act. Although DHS met all the reporting requirements of the Act, it did not meet its annual reduction targets established for each high‐risk program as required by the Office of Management and Budget. As such, we concluded that DHS did not fully comply with IPERA.