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 1999-08-04 monographic deposited born digital 52 p. GA 1.13:AIMD-99-193 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-99-193 P0b002ee18037b245 f:ai99193 DGPO 2010-08-12 2011-03-23 GAOREPORTS-AIMD-99-193 machine generated eng fdlp REPORT GAOREPORTS-AIMD-99-193 AIMD-99-193 Accounting procedures Federal agency accounting systems Financial records Financial statement audits Internal controls Financial management Tax administration systems Tax refunds Reporting requirements Auditing procedures Highway Trust Fund Black Lung Disability Trust Fund Airport and Airway Trust Fund Earned Income Tax Credit EIC Letter Report AIMD The Internal Revenue Service (IRS) continues to be plagued by serious internal control weaknesses that have led to disbursements of fraudulent and other questionable tax refunds, IRS employees stealing taxpayer receipts, and errors or delays in posting payments to taxpayers' accounts. These control weaknesses fall into five major categories: (1) unpaid assessments, (2) security over receipts and taxpayer information, (3) refunds and earned income tax credits, (4) revenue reporting and distribution, and (5) financial reporting. Some weaknesses were evident in GAO's first audit of IRS' financial statements in fiscal year 1992. Some weaknesses are more pervasive than GAO had previously reported. For example, GAO found varying degrees of weaknesses over the security of receipts and taxpayer information at all 10 IRS service centers, at other IRS offices, and at banks that process taxpayer information for IRS. Until IRS corrects these shortcomings--such as ensuring that taxpayer accounts are properly credited for payments made--these conditions will undermine IRS' ability to deliver quality customer service. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-99-193/html/GAOREPORTS-AIMD-99-193.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-99-193/pdf/GAOREPORTS-AIMD-99-193.pdf GAO/AIMD-99-193 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-99-193 Letter Report GAO/AIMD-99-193; Internal Revenue Service: Custodial Financial Management; Accounting procedures Federal agency accounting systems Financial records Financial statement audits Internal controls Financial management Tax administration systems Tax refunds Reporting requirements Auditing procedures Highway Trust Fund Black Lung Disability Trust Fund Airport and Airway Trust Fund Earned Income Tax Credit EIC