EPA did not comply with the IPERA because the fiscal year (FY) 2012 Agency Financial Report (AFR) did not include all required elements of a corrective action plan. EPA did not include, among other things, planned and actual completion dates for corrective actions and improper payment reduction targets. EPA also misstated improper payments for state revolving funds (SRFs), grants, and contracts and commodities payment streams in the FY 2012 AFR.