; (4) an aging schedule of the amounts outstanding; (5) a summary of how recovered amounts have been disposed of; (6) a discussion of any conditions giving rise to improper payments and how those conditions are being resolved; and (7) if the executive agency has determined under subsection (i) that performing recovery audits for any applicable program or activity is not cost-effective, a justification for that determination. (f) Governmentwide reporting of improper payments and actions To recover improper payments (1) Report Each fiscal year, the Director of the Office of Management and Budget shall submit a report with respect to the preceding fiscal year on actions that executive agencies have taken to report information regarding improper payments and actions to recover overpayments to— (A) the Committee on Homeland Security and Governmental Affairs of the Senate; (B) the Committee on Oversight and Government Reform of the House of Representatives; and (C) the Comptroller General of the United States. (2) Contents Each report required under paragraph (1) shall include— (A) a summary of the reports of each executive agency on improper payments and recovery actions submitted under this section; (B) an identification of the compliance status of each executive agency, as determined by the Inspector General of the executive agency under section 3353, to which this section applies; (C) Governmentwide improper payment reduction targets; (D) a Governmentwide estimate of improper payments