Reporting requirements (91 - 100 of 198 items)
JFMIP: Benefit System Requirements (Draft)
JFMIP-SR-01-01: Published: May 1, 2001. Publicly Released: May 1, 2001.
GAO published a functional requirements document that provided high level functional requirements for benefits systems that will provide the capability for financial managers, program managers and others to control and account for federal benefit programs as defined in governmentwide and agency specific statutes, regulations, guidelines, and need assessments...
Tax Administration: Information on Selected IRS Tax Enforcement and Collection Efforts
GAO-01-589T: Published: Apr 5, 2001. Publicly Released: Apr 5, 2001.
This testimony discusses (1) the relationship between Internal Revenue Service (IRS) audits of taxpayers and other programs IRS uses to ensure that taxpayers' returns are accurate and (2) how IRS is managing the increased workload in two of its programs--offers-in-compromise and innocent spouse claims. IRS audited more than 600,000 taxpayers in fiscal year 2000, either face-to-face or through the...
Financial Audit: IRS' Fiscal Year 2000 Financial Statements
GAO-01-394: Published: Mar 1, 2001. Publicly Released: Mar 1, 2001.
The Internal Revenue Service's (IRS) fiscal year 2000 financial statements, including the accompanying notes, present fairly, in all material respects, in conformity with U.S. generally accepted accounting principles, IRS' assets, liabilities, net position, net costs, changes in net position, budgetary resources, reconciliation of net costs to budgetary obligations, and custodial activity, for fis...
Internal Revenue Service: Recommendations to Improve Financial and Operational Management
GAO-01-42: Published: Nov 17, 2000. Publicly Released: Nov 17, 2000.
During fiscal year 1999, the Internal Revenue Service (IRS) made several improvements to address financial management issues that GAO raised in earlier reports. However, serious internal control and financial weaknesses continue to undermine the agency's ability to manage operations and produce reliable financial information. These weaknesses affect IRS' ability to, (1) manage unpaid assessments,...
FASAB: Elimination of Disclosures Related to Tax Revenue Transactions By the Internal Revenue Service, Customs, and Others: Amending SFFAS 7 (Exposure Draft)
164305: Nov 1, 2000
GAO provided information on the Federal Accounting Standards Advisory Board's statement of federal financial accounting standards (SFFAS). The statement presents amendments to SFFAS No. 7 and provides provisions that apply to entities collecting taxes on behalf on the federal government...
Pension Plans: IRS Programs for Resolving Deviations From Tax-Exemption Requirements
GGD-00-169: Published: Aug 14, 2000. Publicly Released: Sep 14, 2000.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) programs for resolving pension-plan deviations from tax-exemption requirements, focusing on: (1) the frequency and types of pension plan qualification failures that were detected and corrected through IRS audits; (2) the frequency and types of pension plan qualification failures that were identified by pension p...
Management Letter: Suggested Improvements in IRS' Accounting Procedures and Internal Controls
AIMD-00-162R: Published: Jun 14, 2000. Publicly Released: Jun 14, 2000.
Pursuant to a legislative requirement, GAO provided information on the results of the Internal Revenue Service's (IRS) financial statements and on the effectiveness of its internal controls for fiscal year (FY) ending September 30, 1999.GAO noted that: (1) GAO found weaknesses in IRS' accounting procedures for certain assets purchased in one year but used for a multi year period; (2) IRS corrected...
Tax Administration: IRS' Efforts to Serve Small Business Taxpayers
T-GGD-00-138: Published: May 23, 2000. Publicly Released: May 23, 2000.
Pursuant to a congressional request, GAO discussed the factors that complicate small businesses' efforts to comply with the tax laws and the Internal Revenue Service's (IRS) efforts to provide better service to small businesses and self-employed taxpayers.GAO noted that: (1) several factors have complicated the interactions between small businesses and IRS; (2) small businesses are more likely tha...
Tax Administration: IRS Is Working to Improve Its Estimates of Compliance Burden
GGD-00-11: Published: May 22, 2000. Publicly Released: May 23, 2000.
Pursuant to a congressional request, GAO provided information on the status of the Internal Revenue Service's (IRS) efforts to improve its estimates of taxpayer compliance burden, focusing on: (1) IRS' overall strategy to improve its methodology for estimating compliance burden; (2) what IRS has done to begin implementing its overall strategy and how IRS expects this to improve its methodology; an...
Tax Administration: IRS' Implementation of the Restructuring Act's Taxpayer Protection and Rights Provisions
GGD-00-85: Published: Apr 21, 2000. Publicly Released: May 22, 2000.
Pursuant to a congressional request, GAO: (1) reviewed the status of the Internal Revenue Service's (IRS) implementation of the taxpayer protection and rights provisions in title III of its Restructuring and Reform Act of 1998; and (2) determined what, if any, tax administration or other concerns IRS has identified in implementing these provisions.GAO noted that: (1) IRS reported that, as of Janua...