Tax administration (81 - 90 of 99 items)
IRS Compliance Initiative
AIMD/GGD-95-220R: Published: Aug 3, 1995. Publicly Released: Aug 3, 1995.
Pursuant to a congressional request, GAO examined the Internal Revenue Service's (IRS) compliance with the Chief Financial Officers (CFO) Act and its ability to track revenues under its fiscal year (FY) 1995 Compliance Initiative. GAO noted that IRS: (1) has made progress in resolving its long-standing problems in complying with the CFO Act, but it needs better accounting and reporting of its reve...
IRS Automation: Controlling Electronic Filing Fraud and Improper Access to Taxpayer Data
T-AIMD/GGD-94-183: Published: Jul 19, 1994. Publicly Released: Jul 19, 1994.
GAO discussed the Internal Revenue Service's (IRS) efforts to: (1) control fraud in the electronic filing program; (2) safeguard taxpayer automated files from unauthorized access by IRS employees; and (3) reduce unnecessary risk from its computer systems environment. GAO noted that: (1) although IRS plans to make electronic tax return filing the cornerstone of its future business plans, the system...
Financial Audit: Examination of IRS' Fiscal Year 1993 Financial Statements
AIMD-94-120: Published: Jun 15, 1994. Publicly Released: Jun 15, 1994.
Pursuant to a legislative requirement, GAO examined the Internal Revenue Service's (IRS) financial statements for fiscal year (FY) 1993.GAO found that: (1) critical supporting information for IRS financial statements was not available; (2) the available information was generally unreliable due to ineffective internal controls; (3) IRS internal controls did not effectively safeguard assets, provide...
Financial Management: IRS Does Not Adequately Manage Its Operating Funds
AIMD-94-33: Published: Feb 9, 1994. Publicly Released: Feb 9, 1994.
GAO reviewed the Internal Revenue Service's (IRS) management of its $6.7 billion in fiscal year (FY) 1992 appropriated operating funds, focusing on whether IRS: (1) managed and expended operating funds in accordance with the limitations and purposes specified by Congress; and (2) properly reported its expenditures.GAO found that: (1) only the IRS national office and central region use the Automate...
Financial Management: IRS' Self-Assessment of Its Internal Control and Accounting Systems Is Inadequate
AIMD-94-2: Published: Oct 13, 1993. Publicly Released: Oct 13, 1993.
Pursuant to a legislative requirement, GAO reviewed the Internal Revenue Service's (IRS) efforts to identify, report, and correct material weaknesses in its internal control and accounting systems, focusing on: (1) the IRS process for evaluating its internal control and accounting systems; and (2) IRS plans for correcting reported material weaknesses.GAO found that: (1) the IRS fiscal year 1992 as...
Financial Management: First Financial Audits of IRS and Customs Revealed Serious Problems
T-AIMD-93-3: Published: Aug 4, 1993. Publicly Released: Aug 4, 1993.
GAO discussed: (1) financial statement audits at the Internal Revenue Service (IRS) and the Customs Service; and (2) the need for full implementation of Chief Financial Officers (CFO) Act provisions. GAO noted that: (1) IRS and Customs audits have revealed serious financial management problems, such as inaccurate accounts receivable estimates, unreliable property records, and inadequate controls,...
Internal Revenue Service Issues
OCG-93-24TR: Published: Dec 1, 1992. Publicly Released: Dec 1, 1992.
Pursuant to a congressional request, GAO reviewed major policy, management, and program issues at the Internal Revenue Service (IRS), focusing on: (1) tax system administration; (2) computer system modernization; (3) human resources; (4) the IRS strategic business process; (5) tax gap reduction; (6) financial management; (7) criminal investigation resources management; and (8) calls for a consumpt...
Tax Administration: IRS' Management of Seized Assets
T-GGD-92-65: Published: Sep 24, 1992. Publicly Released: Sep 24, 1992.
GAO reviewed the Internal Revenue Service's (IRS) management of seized assets. GAO noted that: (1) IRS has inadequate internal controls over seized assets; (2) IRS relies primarily on staff integrity to protect and process seized property, and few instances of staff thefts have been reported; (3) IRS administrative asset management procedural problems include untimely reporting, lack of property d...
IRS ADP Contracts
GGD-92-14R: Published: May 28, 1992. Publicly Released: May 28, 1992.
Pursuant to a congressional request, GAO reviewed several allegations from a constituent concerning the Internal Revenue Service's (IRS) negotiation and administration of certain automatic data processing service contracts to determine whether IRS implemented proper safeguards against contract abuse and waste. GAO noted that: (1) IRS internal audit staff did identify weaknesses in the negotiation...
Tax Administration: IRS Undercover Operations Management Oversight Should Be Strengthened
GGD-92-79: Published: Apr 21, 1992. Publicly Released: May 6, 1992.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) management and oversight of its undercover operations.GAO found that: (1) the IRS Criminal Investigative Division (CID) often did not follow required operational and financial controls intended to aid in managing undercover operations and safeguarding government funds; (2) the process special agents use for appr...