Internal Revenue Service: Need to Improve the Revenue Accounting Control System
IMTEC-88-41
Published: Jun 17, 1988. Publicly Released: Jun 17, 1988.
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Highlights
GAO reviewed the Internal Revenue Service's (IRS) Revenue Accounting Control System (RACS) to: (1) determine the extent to which IRS automated its revenue accounting procedures; (2) assess RACS analysis and reporting capability; and (3) obtain IRS plans for improving RACS.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Internal Revenue Service | In reviewing the IRS plan for replacing RACS, the Commissioner of Internal Revenue should ensure that it is supported by a thorough requirements and compatibility analysis that clearly specifies actions to reduce manual data input, reduce manual balancing and reconciliation, and improve RACS capability to identify and track errors. |
Closed – Implemented
IRS completed the requirements and compatibility analysis. IRS stated that any eventual replacement systems will include error detection and other recommended programs.
|
| Internal Revenue Service | In reviewing the IRS plan for replacing RACS, the Commissioner of Internal Revenue should ensure that it is supported by a thorough requirements and compatibility analysis that identifies changes needed to ensure compatibility between RACS and other automated systems with which it interacts. |
Closed – Implemented
IRS completed the requirements and compatibility analysis. IRS stated that plans for replacing RACS include requirements for compatibility with all interactive systems.
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Topics
Accounting errorsAccounts receivableFederal agency accounting systemsIT acquisitionsSystems compatibilityTax administration systemsData errorsAccounting controlsAccounting systemsInterfaces