Tax Administration: Opportunities to Further Improve IRS' Business Review Process
GGD-92-125
Published: Aug 13, 1992. Publicly Released: Aug 13, 1992.
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Highlights
GAO evaluated the Internal Revenue Service's (IRS) annual business reviews, focusing on whether the reviews were a useful mechanism for measuring IRS performance toward meeting its business objectives.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Internal Revenue Service | IRS should incorporate business review results into a bottom-line assessment of IRS overall progress in implementing long-term strategies and achieving long-term objectives. |
IRS provided GAO with a copy of its FY 1995 Annual Performance Plan Report, which, upon quick review, appears to provide the kind of bottom-line assessment anticipated in the recommendation. The report was prepared as a result of the 1995 regional office business reviews and focuses on the seven performance goals included in IRS' Business Master Plan. It also includes summaries of IRS' efforts to advance TSM, implement customer service standards, implement NPR recommendations, and comply with GPRA requirements.
|
| Internal Revenue Service | IRS should do business reviews of the National Office. |
IRS' business reviews for 1993 included a review of the National Office.
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| Internal Revenue Service | IRS should address concerns raised by many officials and executives about the number of critical success factors. |
IRS agreed that there have been too many critical success factors. In FY 1992, each function had its own annual business plan, with a total of about 200 critical success factors. In FY 1993, IRS has an agencywide strategic business plan and three crossfunctional annual plans with a total of about 40 critical success factors.
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| Internal Revenue Service | IRS should incorporate appropriate measures into the business review process to better ensure that the reviews generate results-oriented information that will be most helpful to IRS senior managers. |
IRS has developed measures to assess its progress in achieving overall agency objectives. IRS has established an office in the Planning Division that has developed and is continuing to upgrade Servicewide measures of voluntary compliance, taxpayer burden, customer service, and productivity. GAO expects that the corporate measures will be used in the business review process for fiscal year 1994.
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| Internal Revenue Service | IRS should look for opportunities to improve communications about the business review process. As discussed in this report, one such opportunity would seem to be in the area of critical success factors. |
IRS agreed that communications need improvement. Toward that end, every employee was given a pocket version of the Strategic Business Plan. Also, IRS issed new business review guidance that it said will ensure improved communications between headquarters and the field and will better define roles and responsibilities.
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