RMA Associates, LLC (RMA), under the oversight of the United States International Development Finance Corporation’s (DFC) Office of Inspector General (OIG), reviewed DFC’s compliance with the Payment Integrity Information Act of 2019 (PIIA) (Public Law 116-117) for the fiscal year (FY) ending September 30, 2025 in accordance with 1) the Office of Management and Budget (OMB) Memorandum M-21-19, Transmittal of Appendix C to OMB Circular A-123, Requirements for Payment Integrity Improvement, 2) OMB Circular A-136, Financial Reporting Requirements, July 14, 2025; 3) Council of the Inspectors General on Integrity and Efficiency (CIGIE) Guidance for Payment Integrity Information Act Compliance Reviews, November 2025; and 4) the Government Accountability Office (GAO) Generally Accepted Government Auditing Standards (GAGAS).
We conducted this review in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the review to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our objectives. We believe the evidence obtained provides a reasonable basis for our findings and conclusions based on our objectives.
In addition to the compliance criteria, we also reviewed DFC’s risk assessment process and efforts to prevent and reduce improper payments (IPs) and unknown payments (UPs). Our review was conducted from February 2026 through April 2026.
What We Concluded
RMA concluded that DFC complied with PIIA for FY 2025 (Table 1). DFC was compliant with requirements applicable to the agency for FY 2025. We noted that DFC performed risk assessments in FY 2025 using criteria defined by OMB Circular A-123 and conformed to this guidance for preventing and reducing IPs and UPs. We found DFC had completely and accurately reported payment recapture reporting information on PaymentAccuracy.gov.
