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 1994-02-09 monographic deposited born digital GA 1.13:AIMD-94-33 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-94-33 P0b002ee18039530f f:ai94033 DGPO 2010-08-12 2011-03-24 GAOREPORTS-AIMD-94-33 machine generated eng fdlp REPORT GAOREPORTS-AIMD-94-33 AIMD-94-33 Tax administration Administrative costs Internal controls Reporting requirements Federal agency accounting systems Chief financial officers Financial records Computerized information systems Financial statement audits Funds management TSM IRS Tax System Modernization Program IRS Automated Financial System IRS Automated Accounting and Budget Execution System Chapter Report AIMD

Significant weaknesses exist in the systems that the Internal Revenue Service (IRS) uses to manage, spend, account for, and report on its operating funds; GAO was unable to audit $4.3 billion of the $6.7 billion in operating funds that IRS reported spending in fiscal year 1992 because IRS could not account for all the money. Significant control weaknesses included the following: (1) managers lacked current, reliable information on available budget authority, (2) some types of expenditures were recorded only after lengthy delays, and (3) reports used to monitor compliance with laws governing the use of budget authority contained unauthorized adjustments. In addition, IRS reports misclassified expenditures. Further, IRS did not periodically review and adjust its records to reflect changes in obligations and remove canceled appropriation or resolve billions of dollars in discrepancies between its records and those of the Treasury Department. Also, IRS could not ensure that outlays for goods and services were proper because of fundamental control weaknesses in its payment processes, including a lack of proper review and approval of payments. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-94-33/html/GAOREPORTS-AIMD-94-33.htm GAO/AIMD-94-33 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-94-33 Chapter Report GAO/AIMD-94-33; Financial Management: IRS Does Not Adequately Manage Its Operating Funds; Tax administration Administrative costs Internal controls Reporting requirements Federal agency accounting systems Chief financial officers Financial records Computerized information systems Financial statement audits Funds management TSM IRS Tax System Modernization Program IRS Automated Financial System IRS Automated Accounting and Budget Execution System Title 31 Section 720 31 U.S.C. 720 Public Law 97-255 Public Law 101-510 Public Law 101-576