; (4) program-specific and activity-specific improper payments reduction targets that have been approved by the Director of the Office of Management and Budget; (5) a description of the steps the executive agency has taken to ensure that executive agency managers, programs, and, where appropriate, States and localities are held accountable through annual performance appraisal criteria for— (A) meeting applicable improper payments reduction targets; and (B) establishing and maintaining sufficient internal controls, including an appropriate control environment, that effectively— (i) prevent improper payments from being made; and (ii) promptly detect and recover improper payments that are made; and (6) a description of how the level of planned or completed actions by the executive agency to address the causes of the improper payments matches the level of improper payments, including a breakdown by category of improper payment and specific timelines for completion of those actions. (e) Reports on actions To recover improper payments With respect to improper payments identified in a recovery audit, the head of the executive agency shall provide with the estimate required under subsection (c) a report on all actions the executive agency is taking to recover the improper payments, including— (1) a discussion of the methods used by the executive agency to recover overpayments; (2) the amounts recovered, outstanding, and determined to not be collectable, including the percent those amounts represent of the total overpayments of the executive agency; (3) if a determination has been made that certain overpayments are not collectable, a justification of that determination; (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