United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Accounting and Information Management Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1993-12-21 monographic deposited born digital GA 1.13:AIMD-94-22 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-94-22 P0b002ee18038e67c f:ai94022 DGPO 2010-08-12 2011-03-23 GAOREPORTS-AIMD-94-22 machine generated eng fdlp REPORT GAOREPORTS-AIMD-94-22 AIMD-94-22 Financial management systems Internal controls Tax administration systems Federal agency accounting systems Accounting errors Systems management Information processing operations Data integrity Accounting procedures Debt collection TSM Federal Tax Deposit System Unemployment Insurance Trust Fund IRS Tax System Modernization Program Social Security Trust Fund Chapter Report AIMD As the nation's primary tax collector, the Internal Revenue Service (IRS) reported about $1.1 trillion in tax revenues for fiscal year 1992. This report discusses deficiencies and internal control weaknesses in the systems that account for this money. GAO identified these shortcomings during its audit of IRS' fiscal year 1992 financial statements. GAO recommends that IRS (1) develop a way to capture information on the specific taxes collected for trust funds so that the difference between amounts assessed and amounts collected is readily determinable and tax receipts can be distributed as required by law, (2) determine the trust fund revenue information needs of other agencies and provide such information, and (3) identify the information needed for revenue reporting and related sources and develop written policies and procedures for compiling this information. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-94-22/html/GAOREPORTS-AIMD-94-22.htm GAO/AIMD-94-22 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-94-22 Chapter Report GAO/AIMD-94-22; Financial Management: Important IRS Revenue Information Is Unavailable or Unreliable; Financial management systems Internal controls Tax administration systems Federal agency accounting systems Accounting errors Systems management Information processing operations Data integrity Accounting procedures Debt collection TSM Federal Tax Deposit System Unemployment Insurance Trust Fund IRS Tax System Modernization Program Social Security Trust Fund