Budget Issues:

Effects of the Fiscal Year 1990 Sequestration on the Internal Revenue Service

GGD-90-101FS: Published: Jul 30, 1990. Publicly Released: Aug 29, 1990.

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Pursuant to a congressional request, GAO reviewed the effects of the fiscal year (FY) 1990 sequestration on the operations of the Internal Revenue Service (IRS), focusing on: (1) how IRS resources were reduced by the sequestration; and (2) what impact the sequestration had on IRS ability to fulfill its mission.

GAO found that: (1) IRS was required to sequester a total of $46 million from two of its four operating accounts; (2) IRS received a 6-percent increase in obligational authority over FY 1989; (3) IRS had $463 million less than it needed to meet its operating requirements; (4) unfunded increases in salary and benefit costs accounted for most of the shortfall; (5) management's decision to spend additional funds on various activities also accounted for part of the shortfall; and (6) IRS took a series of cost-cutting actions to cover its shortfall.

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Dec 19, 2019

  • budget icon, source: GAO

    State and Local Governments' Fiscal Outlook:

    2019 Update
    GAO-20-269SP: Published: Dec 19, 2019. Publicly Released: Dec 19, 2019.

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