; and (B) evaluate improper payment recovery efforts in order to ensure that they are cost effective. (5) Monitor the implementation of the revised chapter of the Financial Management Regulations on recovery audits in order to ensure that the Department of Defense, the military departments, the Defense Agencies, and the other organizations and elements of the Department of Defense either conduct recovery audits or demonstrate that it is not cost effective to do so. (6) Develop and submit to the Office of Management and Budget for approval a payment recapture audit plan that fully complies with Office of Management and Budget guidance. (7) With regard to reporting on improper payments, design and implement procedures to ensure that the annual improper payment and recovery audit reporting of the Department of Defense is complete, accurate, and complies with IPERA and associated Office of Management and Budget guidance. 1006. Financial operations dashboard for the Department of Defense (a) Financial operations dashboard (1) In general The Under Secretary of Defense (Comptroller) shall develop and maintain on an Internet website available to Federal Government agencies a tool (commonly referred to as a dashboard) to permit Federal Government officials to track key indicators of the financial performance of the Department of Defense, including outstanding accounts payable, abnormal accounts payable, outstanding advances, unmatched disbursements, abnormal undelivered orders, negative unliquidated obligations, violations of sections 1341 and 1517(a) of title 31, United States Code (commonly referred to as the Anti-Deficiency Act ), costs deriving from payment delays, interest penalty payments, and improper payments, and actual savings realized through interest payments made, discounts for timely or advanced payments, and other financial management and improvement initiatives. (2) Information covered The tool shall cover financial performance information for the military departments, the defense agencies, and any other