Financial Audits: CFO Implementation at IRS and Customs (Testimony,
07/28/94, GAO/T-AIMD-94-164).

This testimony assesses the progress of the Internal Revenue Service
(IRS) and the Customs Service in complying with the financial reporting
and other requirements of the Chief Financial Officers Act of 1990. GAO
discusses the results of its attempt to audit IRS' and Customs' fiscal
year 1993 financial statements, the short-term actions needed by IRS and
Customs to continue their progress in resolving serious financial
management problems, and IRS' and Customs' efforts to establish the
financial management organizations and systems called for by the act.

--------------------------- Indexing Terms -----------------------------

 REPORTNUM:  T-AIMD-94-164
     TITLE:  Financial Audits: CFO Implementation at IRS and Customs
      DATE:  07/28/94
   SUBJECT:  Financial statement audits
             Internal controls
             Financial management
             Accountability
             Compliance
             Management information systems
             Financial records
             Reporting requirements
             Federal agency accounting systems
             Agency missions
IDENTIFIER:  IRS Tax System Modernization Program
             Customs Service Automated Manifest System
             Customs Modernization and Informed Compliance Act
             TSM
             
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