Our audit objective was to determine whether the Department of Homeland Security (DHS) complied with the Act in fiscal year 2013. In addition, we also evaluated the accuracy and completeness of DHS’ improper payment reporting and its efforts to reduce and recover improper payments for fiscal year 2013. Although DHS met all the reporting requirements of the Act, it did not meet its annual reduction targets established for each program deemed susceptible to improper payments. As such, we concluded that DHS did not fully comply with IPERA. We reviewed the accuracy and completeness of DHS’ improper payment reporting and DHS’ efforts to reduce and recover improper payments.