This report discusses the briefing we gave on June 8, 2011, as well as subsequent comments from the Internal Revenue Service (IRS). We gave this briefing in response to Congressional request that we assess IRS's planning to implement its responsibilities under the Patient Protection and Affordable Care Act (PPACA). The report (1) describes IRS's PPACA responsibilities and effective dates and (2) assesses the extent to which IRS, in planning PPACA implementation, is following leading practices in four areas--developing an overall management structure (including goals and performance measures), estimating and tracking costs, assuring compliance with the new law while minimizing burden, and managing risk.
Recommendations for Executive Action
|Internal Revenue Service||1. IRS should define program goals and develop a project plan in one document that effectively integrates all aspects of the program.|
|Internal Revenue Service||2. IRS should document a schedule for developing performance measures that link to program goals.|
|Internal Revenue Service||3. IRS should document a more complete cost estimate that is consistent with the GAO Cost Estimating Guide.|
|Internal Revenue Service||4. IRS should modify and document its risk management approach in order to have assurance that all risks, including strategic-level risks for the program, are identified and analyzed and that mitigation options are assessed.|