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Financial Audit: Examination of IRS' Fiscal Year 1996 Custodial Financial Statements

AIMD-98-18 Published: Dec 24, 1997. Publicly Released: Dec 24, 1997.
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Highlights

Pursuant to a legislative requirement, GAO examined the Internal Revenue Service's (IRS) custodial financial statements for fiscal year (FY) 1996.

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Accounting proceduresAccounts receivableFederal agency accounting systemsFinancial managementFinancial recordsFinancial statement auditsInternal controlsTax administrationFinancial statementsFinancial audit