Managing IRS: Important Strides Forward Since 1988 but More Needs to Be Done
GGD-91-74
Published: Apr 29, 1991. Publicly Released: Apr 29, 1991.
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Highlights
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) efforts to improve its efficiency and managerial accountability, and the quality of its services, focusing on steps IRS took after a 1988 GAO management review of IRS.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Internal Revenue Service | The Commissioner of Internal Revenue should ensure that IRS reconsiders the milestones it has established for the human resource related strategies in its Strategic Business Plan with a view toward bringing a greater sense of urgency to that effort. |
Closed – Implemented
IRS reconsidered its milestones and felt they were still appropriate. IRS stated that the 1994 milestone is just the last stop along the line and that things will be happening all along the way.
|
| Internal Revenue Service | The Commissioner of Internal Revenue should ensure that IRS revises its internal reports on the status of GAO 1988 recommendations to accurately reflect its lack of progress in developing a human resource management plan. |
Closed – Implemented
In an internal status report that was revised after issuance of the report, IRS changed the status of three GAO 1988 recommendations to show that it would be September 1994 before a human resource management plan is developed.
|
| Internal Revenue Service | The Commissioner of Internal Revenue should ensure that IRS enhances the reliability of savings information in its Quality Improvement Information System by developing a methodology for calculating the cost of poor quality. |
Closed – Implemented
IRS stated that a methodology for calculating the cost of poor quality has been developed, as has an associated training course. All training of representatives from IRS quality councils is to be completed by December 31, 1991.
|
| Internal Revenue Service | The Commissioner of Internal Revenue should ensure that IRS more aggressively monitors the regional offices to ensure that they are providing complete information on the status of productivity projects so that project benefits can be transferred agencywide. |
Closed – Implemented
IRS asked its regions to update the information on productivity projects, and IRS stated that subsequent review of that information showed significant improvement over the situation at the time of the GAO review. IRS stated it will continue to monitor.
|
| Internal Revenue Service | The Commissioner of Internal Revenue should ensure that IRS develops and implements, as a priority, a strategy for providing additional technical expertise at senior decisionmaking levels. This strategy should include an assessment of IRS needs for additional technical experience and a program to satisfy those needs as part of the human resource planning process. |
Closed – Implemented
IRS has developed an Executive and Management Technical Expertise Strategy which, according to IRS, includes an assessment of the technical skills of executives and managers. IRS also established a new Training Branch to assist information systems functions in designing and developing training programs and addressing technical training issues.
|
| Internal Revenue Service | The Commissioner of Internal Revenue should ensure that the Assistant Commissioner for Procurement Services adopts as one of his initial priorities the development of software to manage contract obligations. |
Closed – Implemented
According to IRS, development of an automated contract system has become unnecessary for the management of contract obligations and payments because the required information is now available in IRS' Automated Financial System. That system is checked either manually or by other automated systems prior to approving contract obligations and payments.
|
| Internal Revenue Service | To better ensure appropriate attention to IRS revenue accounting activities, the Commissioner of Internal Revenue should transfer responsibility for those activities to CFO and the Assistant Commissioner of Finance/Controller. |
Closed – Implemented
In lieu of adopting the GAO recommendation, IRS established and staffed an accounts receivable executive position reporting directly to the CFO. This person, per IRS, will focus on establishing better management information, and will implement strategies to limit the growth of uncollectibles and develop an allowance for doubtful accounts.
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