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    Subject Term: "Fines and penalties"

    4 publications with a total of 11 open recommendations
    Director: Kimberly Gianopoulos
    Phone: (202) 512-8612

    2 open recommendations
    Recommendation: To strengthen CBP's trade enforcement efforts, the Commissioner of CBP should direct the Office of Trade to include performance targets, when applicable, in addition to performance measures in its Priority Trade Issue strategic and annual plans.

    Agency: Department of Homeland Security: United States Customs and Border Protection
    Status: Open

    Comments: As of September 2017, CBP indicated that CBP's Office of Trade has been performing biweekly reviews of current performance measure results and had scheduled a management planning meeting to closeout FY 2017. CBP indicated that these efforts will help establish the performance target baselines for FY 2018. CBP indicated that it plans to establish the FY 2018 priorities and Priority Trade Issue strategic and annual plans, but as of September 2017 has not provided timeframes for project completion.
    Recommendation: To strengthen CBP's trade enforcement efforts, the Commissioner of CBP should direct the Office of Trade and the Office of Field Operations to develop a long-term hiring plan that articulates how CBP will reach its staffing targets for trade positions set in the Homeland Security Act and the agency's resource optimization model.

    Agency: Department of Homeland Security: United States Customs and Border Protection
    Status: Open

    Comments: As of September 2017, CBP indicated that, in order to develop a long-term hiring plan, CBP's Office of Trade (OT), Office of Field Operations (OFO), and Human Resources Management (HRM) established a working group of key stakeholders to define the hiring challenges related to the trade positions. CBP identified the key stakeholders for the working group and was planning its first meeting for the working group. In the interim, CBP indicated that it was actively addressing trade hiring gaps through a variety of mechanisms that includes building recruiting partnerships with universities as well as closely tracking and monitoring the hiring of import specialists from initial announcement through entrance on duty.
    Director: Susan Irving
    Phone: (202) 512-6806

    6 open recommendations
    Recommendation: To ensure efficient use of resources and plan for realistic risks, the Secretary of Agriculture should direct APHIS to review and document its operating reserve targets including an analysis of individual program needs, risks, and probable contingencies, for Veterinary Services Import Export fees.

    Agency: Department of Agriculture
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To ensure efficient use of resources and plan for realistic risks, the Secretary of Agriculture should direct APHIS to review and document its operating reserve targets including an analysis of individual program needs, risks, and probable contingencies, for Veterinary Diagnostic fees.

    Agency: Department of Agriculture
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To ensure efficient use of resources and plan for realistic risks, the Secretary of Agriculture should direct APHIS to review and document its operating reserve targets including an analysis of individual program needs, risks, and probable contingencies, for Phytosanitary Export Certification fees.

    Agency: Department of Agriculture
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: Similarly, to ensure efficient use of resources and plan for realistic risks, the Director of CFPB should review and document its operating reserve targets for the Bureau Fund, including an analysis of program needs, risks, and probable contingencies.

    Agency: Consumer Financial Protection Bureau
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To ensure that the reserve target SEC set for PCAOB safeguards against realistic risks and probable contingencies, including potential unforeseen funding delays, the SEC Chair, in exercising the commission's authority to oversee PCAOB, should analyze--and document the analysis of--program needs and probable contingencies, in consultation with PCAOB as appropriate.

    Agency: United States Securities and Exchange Commission
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To ensure that timely information is available to facilitate congressional oversight, promote transparency, and foster public accountability, the SEC Chair, in exercising the commission's authority to oversee PCAOB, should establish a deadline for PCAOB's required annual report, including its audited financial statements.

    Agency: United States Securities and Exchange Commission
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Clark, Cheryl E
    Phone: (202)512-9521

    1 open recommendations
    Recommendation: The IRS should direct the appropriate IRS officials to establish procedures requiring that each physical security analyst conduct a periodic documented review of the Emergency Signal History Report and emergency contact list for its respective location to ensure that (1) appropriate corrective actions have been planned for all incidents reported by the central monitoring station and (2) the emergency contact list for each location is current and includes only appropriate contacts.

    Agency: Department of the Treasury: Internal Revenue Service
    Status: Open

    Comments: IRS's efforts to address this recommendation are ongoing. In August 2016, IRS updated the IRM to require that (1) corrective actions are planned for all incidents reported by the central monitoring station and (2) the emergency contact list for each location is current and includes only appropriate contacts. IRS stated that in fiscal year 2017 it will update procedures and provide training to employees to help ensure that the updates to the guidance are communicated to affected employees. We will continue to evaluate IRS's corrective actions during our fiscal year 2017 audit.
    Director: White, James R
    Phone: (202)512-3000

    2 open recommendations
    Recommendation: In order to ensure the most efficient, fair, and consistent administration of civil tax penalties, and that penalties are achieving their purpose of encouraging voluntary compliance, the Commissioner of Internal Revenue should direct the Office of Servicewide Penalties (OSP) to evaluate penalty administration and penalties' effect on voluntary compliance.

    Agency: Department of the Treasury: Internal Revenue Service
    Status: Open

    Comments: The Office of Servicewide Penalties (OSP) initiated a plan to comprehensively evaluate penalty administration and the impact of penalties on voluntary compliance. They stated that they understand such a plan will be useful in identifying priorities and determining additional potential resource needs. However, OSP put this plan on hold while they developed a business case for obtaining more staff and resources. OSP is in the process of obtaining feedback to refine their business case for final submission. While they await approval of the business case they have not done any work on the comprehensive plan. As the comprehensive plan remains incomplete, OSP has not yet undertaken an evaluation of penalties' effect on voluntary compliance. In December 2011 OSP formed a Civil Penalties Administrative Improvement Initiative team that has the goal of making improvements to civil penalty administration. Activities underway as of February 2013 include developing measures to improve taxpayer consistency and taking actions to improve the Reasonable Cause Assistant computer system. We learned in February 2015 that the program is now under a new executive. When we met with the new agency officials in April 2015 they told us that they had a new effort underway to develop a comprehensive strategy that examines the impact of penalties on voluntary compliance while ensuring quality. IRS finalized a Penalty Performance Plan on March 6, 2017, which we are currently reviewing.
    Recommendation: In order to ensure the most efficient, fair, and consistent administration of civil tax penalties, and that penalties are achieving their purpose of encouraging voluntary compliance, the Commissioner of Internal Revenue should direct OSP to develop and implement a plan to collect and analyze penalty-related data. The plan should address the constraints officials have identified as impeding progress in analyzing penalties.

    Agency: Department of the Treasury: Internal Revenue Service
    Status: Open

    Comments: Office of Servicewide Penalties (OSP) initiated a plan to comprehensively evaluate penalty administration and the impact of penalties on voluntary compliance. However, OSP put this plan on hold while they developed a business case for obtaining more staff and resources. As of February 2013 the business case has not progressed and OSP has taken no additional action to complete the comprehensive plan. We learned in February 2015 that the program is now under a new executive. When we met with the new agency officials in April 2015 they told us that they had a new effort underway to develop a comprehensive strategy that examines the impact of penalties on voluntary compliance while ensuring quality. IRS finalized a Penalty Performance Plan on March 6, 2017, which we are currently reviewing.